1969 Ordinances - Laserfiche WebLink

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Provided, however, that where a person in two or more~ such businesses, occ~mations, or professions at a sirgle place of business, each of wb_ich such businesses, occupations or professions istaxable at the same rate on the sales or gross receipts thereof, the sales of gross receipts of such businesses, occ~at2ons or professions may be consolidated, computed and reported as one item, and only one license tax based on said consolidated amo~nv shall be paid. ~zery person in two or more such businesses, occupations or professions at a single p :ace ~ay c0nso±mdsm~ the sales or gross receipts thereof, and apply for-one license to cover the prosecutior~ of the consolidated b~s~ne~s~s, provided that such license shall be issued on the tax assessed on the higher rate. In such cases the license receipts shall show each of the respective businesses, occupations, or professions that are covered by such cor~olidated license taxes. Section 8. Proration of Licenses: In the event any person required to pay a license tax under the provsions of t~his ordinance where the license ts~ is not measmred by g~oss receipts~ ~oss sales, gross p~cb~ses, gross com~.~ssions, gross contracts or orders, or graduated in any other way, shall be~_nan~ business, occupation or profession after ~ay I of the license yes_~, the licenss tsx shall be ~rorated on a monthly basis, 1/12 of the a~ual license tax to be assessed for each month or portion t~ereof for the re~inder of the license year, except as otherwise herein provided. No such license vax shall be shbject to such proration where the license tax for the whole year is $20.00 or less, except that. ~aenever ~ny personengaging in ~ny business~ occupation or nrofession for v~ich license taxes are inmosed by this ordins_nce in any ~erritory hereinafter annexed to the City shall ~ke application for a prorated license ~der this saction~ the license tax shall be ~rorated with re- spect to the remainder of the license t~x year to the nearest whole dollar, ~thout reg~rd to them ir~h~m~ hereim prescribed. Sectio~ 9. License Tax o~ Begir~ners: For the purpose of ascertaini~ the vax to be paid by ~ny per- son beginr~ng a new business, employment or profession, and whose license t~x shall be based on gross receipts~ gross sales, gross purchases, gross co~v~issions, ~oss contracts or orders, the licensee shall esti- mate the basis for meas-0ri~ the license tax between the date of issuance of the license ~nd the thirtieth ~f~q~ri! followir~.