§ 25-96. Liquefied petroleum gas; dealers or distributors, installers and manufacturers; exemptions.  


Latest version.
  • (a)

    All persons who deal in liquefied petroleum gas as installers or manufacturers shall pay the following business taxes:

    (1)

    For manufacture of appliances and equipment or installation of equipment to be used with liquefied petroleum gas, the business tax shall be determined by the maximum number of workers and shall be at the following rates:

    a.

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

    b.

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

    c.

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

    d.

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

    e.

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

    f.

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

    g.

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

    h.

    For one hundred one (101) through one hundred fifty (150) workers—Three hundred forty dollars ($340.00);

    i.

    For one hundred fifty-one (151) or more workers—Four hundred fifty dollars ($450.00).

    (2)

    For a dealer or distributor in liquefied petroleum gas, or in appliances and equipment for use with such gas:

    a.

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

    b.

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

    c.

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

    d.

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

    e.

    For forty-one (41) or more workers—Ninety dollars ($90.00).

    (b)

    Persons engaged in business under this section shall be exempt from the business taxes required under sections 25-87 and 25-89.

(Code 1965, § 7-91; Ord. No. 80-15, § 25, 9-15-80; Ord. No. 94-15, § 16, 8-9-94; Ord. No. 2006-24 , § 1, 12-19-06)