§ 30-215. Dominant line of business.  


Latest version.
  • (a)

    No exemption under this division is available except for the restaurant portion of any business which operates more than one type of business registration at any business location in the city. Where other type of sales and services are available, the business tax division shall identify the dominant line of business conducted at each location based on percentage of sales, and the exemption provided in this division shall apply only to the sales in the restaurant portion of any location.

    (b)

    Where a location includes more than one line or type of operation, such business shall pay its business tax in accordance with the prevailing taxing method and tax rate for the dominant line at each location.

(Ord. No. 2000-55, § 1, 10-10-00)