§ 10-4. License required for each location.

(a)

Except as otherwise expressly provided, any person taxed, having one or more places of business within the corporate limits, shall pay a separate license fee for each class of business conducted at each place.

(b)

A separate license for each class of business at each place of business shall not be required where any person has taxable annual gross sales and taxable annual gross receipts in an aggregate amount of less than $5,000.00, or has only taxable annual sales or taxable annual gross receipts in an amount of less than $5,000.00. In this instance, only one license shall be required for each place of business, which license shall be based upon the classification of business which constitutes the major portion of the taxable annual gross sales.

(c)

All gross receipts, sales fees, premiums or commissions derived from any business or occupation taxed under this chapter, whether earned within or without the municipality, shall form the proper basis upon which all licenses shall be assessed and collected by the tax collector or a duly authorized third-party vendor as determined by the mayor and city council.

(Code 1968, § 12-4; Ord. No. 453, § 4, 12-15-1981)