§ 17-134. Statement when business tax depends on number of employees or the business cost of their average annual inventory.

(a)

Every person doing business in the City where the amount of the business tax to be paid is dependent upon the number of employees will state, at the time payment is made, the daily average number of employees during the last 12 months. If not in business for 12 months, the applicant will state the daily average number of employees during the longest period of time the business was conducted. In the case of a new business, the applicant may state either the anticipated number of employees or the actual number of employees. For purposes of the computation of the business tax when it is dependent on the number of employees, the following persons shall be included as employees:

(1)

Each person who works for a business, occupation, or profession in some capacity for the benefit of the business. This includes officers, principals, and partners as well as full time employees.

(2)

Any combination of part-time or "as needed" employees whose total weekly number of hours worked equals 40. Each 40-hour increment is equal to one "employee."

(3)

Contract employees, leased employees, and any other persons whose compensation for services is paid to a third party.

(b)

Every person doing business in the City, where the amount of the business tax to be paid is dependent upon the cost of the business's average annual inventory, will state, at the time payment is made, the cost of the business's average annual inventory of stock on hand, and stock in storage in the City.

(Code 1973, § 26-94; Code 1992, § 17-123; Ord. No. 1112-F, § 11, 7-6-1989; Ord. No. 1184-F, § 6, 7-12-1990; Ord. No. 2068-F, § 20, 7-25-1991; Ord. No. 158-G, § 7, 7-7-1994; Ord. No. 246-G, § 11, 10-10-1996; Ord. No. 486-G, § 2, 7-19-2001; Ord. No. 798-G, § 1, 12-14-2006)