§ 25-100. Packing, processing or canning of agricultural products.

Every person, other than nonprofit cooperative associations, engaged in the business of packing, processing or canning agricultural products not grown by such person shall, for each place of business, pay a business tax based on the number of workers at such place of business, at the following rates provided that the maximum business tax under this section shall not exceed three hundred forty dollars ($340.00):

(1)

For one (1) through ten (10) workers—Thirty dollars ($30.00);

(2)

For eleven (11) through twenty (20) workers—Forty dollars ($40.00);

(3)

For twenty-one (21) through thirty (30) workers—Fifty dollars ($50.00);

(4)

For thirty-one (31) through forty (40) workers—Seventy dollars ($70.00);

(5)

For forty-one (41) through fifty (50) workers—Ninety dollars ($90.00);

(6)

For fifty-one (51) through seventy-five (75) workers—One hundred forty dollars ($140.00);

(7)

For seventy-six (76) through one hundred (100) workers—Two hundred twenty-five dollars ($225.00);

(8)

For one hundred one (101) or more workers—Three hundred forty dollars ($340.00).

(Code 1965, § 7-94.5; Ord. No. 80-19, § 1, 11-3-80; Ord. No. 94-15, § 19, 8-9-94; Ord. No. 2006-24 , § 1, 12-19-06)