§ 25-97. Manufacturing, processing, quarrying and mining; exemptions.  


Latest version.
  • (a)

    Every person engaged in the business of manufacturing, processing, quarrying or mining and who does not fall within the provisions of section 25-100 must obtain a tax receipt under this section. The amount of the business tax shall be determined by the maximum number of workers and shall be at the following rates:

    (1)

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

    (2)

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

    (3)

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

    (4)

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

    (5)

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

    (6)

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

    (7)

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

    (8)

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

    (9)

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

    (b)

    No tax receipt shall be required under this section where the manufacturing, processing, quarrying or mining is incidental to and a part of some other business classification for which a tax receipt is required by this article, and the activity is carried on at the place of business included under such classification.

(Code 1965, § 7-92; Ord. No. 80-15, § 26, 9-15-80; Ord. No. 94-15, § 17, 8-9-94; Ord. No. 2006-24 , § 1, 12-19-06)