There is hereby established one uniform local business tax rate for the privilege
of engaging in or managing any business, profession, or occupation within the county
notwithstanding the classification of the business, profession or occupation, except
as may be otherwise provided for by this article or law.
All classifications of businesses, professions, or occupations subject to a local
business tax in a total amount less than twenty-five dollars ($25.00) prior to the
effective date of this article shall be charged a tax of twenty-five dollars ($25.00)
per each business location. All classifications of businesses, professions, or occupations
subject to a local business tax in a total amount of twenty-five dollars ($25.00)
or more prior to the effective date of this ordinance shall be charged a tax of thirty
dollars ($30.00) per each business location. All classifications of businesses, professions,
or occupations holding local business tax receipts for multiple categories in amounts
both less than and more than thirty dollars ($30.00) prior to the effective date of
this article shall be charged a tax of thirty dollars ($30.00) total per each business
location. All new, first-time applications made subsequent to the effective date of
this article shall be charged a tax of thirty dollars ($30.00) per each business location.
Effective August 1, 1996 those classes, categories and businesses subject to the twenty-five
dollar ($25.00) tax set forth above shall be charged a tax of thirty dollars ($30.00)
per business location, thereby establishing a uniform flat rate local business tax
of thirty dollars ($30.00) per business location for all businesses, professions,
and occupations notwithstanding their classification unless otherwise specially provided
for by this article or law, until subsequently amended by ordinance of the board of
county commissioners, and subject to the terms and conditions of this article.
