§ 11-39. Classification and rates.

(a)

The Class Structure Model by the North American Industry Classification System code, designated as Appendix B to this ordinance [Ordinance No. 2014-49], and the Class Structure Model by rate class, designated as Appendix C to this ordinance may be amended by the council from time to time, and current copies shall be filed in the office of the municipal clerk. Appendices B and C are tools for classification and not a limitation on businesses subject to a license tax. The license official shall determine the proper class for a business according to the applicable NAICS code.

(b)

The license tax for each class of businesses subject to this ordinance shall be computed in accordance with the rate schedule, designated as Appendix A to this ordinance, which may be amended by the council from time to time and a current copy filed in the office of the municipal clerk.

(Ord. No. 2014-18, 6-10-14; Ord. No. 2014-49, 8-12-14)

Editor's note

Ord. No. 2014-18, adopted June 10, 2014, repealed the former § 11-39, and enacted a new section as set out herein. The former § 11-39 pertained to classification rate schedules and derived from Ord. No. 91-24, § 20, adopted June 25, 1991; Ord. No. 91-37, adopted Sept. 24, 1991; Ord. No. 93-35, adopted July 27, 1993; Ord. No. 96-41, adopted April 23, 1996; Ord. No. 96-52, adopted May 14, 1996; Ord. No. 97-54, adopted July 22, 1997; Ord. No. 98-25, adopted May 12, 1998; Ord. No. 98-27, adopted June 9, 1998; Ord. No. 98-50, adopted Oct. 13, 1998; Ord. No. 990622-2, adopted June 22, 1999; Ord. No. 2004-75, § 1, adopted Nov. 9, 2004; Ord. No. 2006-18, § 2, adopted March 21, 2006; and Ord. No. 2012-67, adopted Dec. 11, 2012.