§ 30-61. Determination of amount.

The occupation tax amount shall be determined by the sum of three components:

(1)

A nonrefundable annual administrative fee of $75.00.

(2)

An appropriate tax amount determined by tax rates in classes that are associated with standard industrial classifications and profitability ratios. These tax rates are in section 30-62. The tax classes are in Appendix I to the ordinance from which this section is derived. The practitioners of professions listed in section 30-63 shall determine their tax as set forth in said section.

(3)

A per employee component which shall be imposed and shall become effective as provided in section 30-62.

(Ord. No. 2004-80, § 1(Exh. B), 10-20-04)