§ 18-33. Fee; basis.

Latest version.

Except as otherwise provided in this article, every business and practitioner subject to this article shall pay a tax based on the gross receipts of such business (the "occupation tax"). The gross receipts tax shall be determined from the tax tables maintained in the department of finance. The tax tables shall be made available for review and copying by the director of finance. The tables are adopted for the calendar year 2001 and shall continue in full force and effect until modified by action of the board of commissioners. All businesses and occupations, other than those practitioners, listed in section 18-39 hereof, shall be assessed a nonrefundable administrative fee as fixed from time to time by the board of commissioners, for handling and processing business occupation tax registrations, which is a component of the occupation tax for new and existing businesses and is separately identified in the registration process.

(Res. No. 06-0467, Exh. A, 5-3-06; Res. No. 11-0075, 1-19-11)

                    
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