§ 35-159. Class of business.

Latest version.

In order to calculate the license fee for a business location at which business activities are carried on that fall under more than one (1) tax basis schedule, gross receipts, fees, or commissions for each group of activities falling under each schedule must be compared. The rate for the schedule which constitutes the major portion of the gross receipts, fees or commission will be used. However, the total gross receipts, fees or commissions for all business activities carried on at the business location, minus any applicable deductions, are applied to the schedule to compute the fee.

(Ord. No. 17268, § 1, 6-10-87)

State law reference

Similar provisions, R.S. § 47:347.

                    
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