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<br />Resolution No. 2022-XXX <br />Page 10 of 22 <br /> <br /> <br />requested by applicant as a refund; provided, however, that such request must be made <br />in writing and must be made within one (1) year of the expiration of the initial license <br />period. <br /> <br />(d) Notwithstanding subsection (b) above, unless an adjustment or exemption <br />is obtained pursuant to this Chapter, the minimum tax pursuant to this section shall be <br />ten dollars ($10.00) per year in the amount as specified in Section 21-120n. <br /> <br />Sec. 21-118. - Same; nonresident businesses. <br /> <br />(a) All new businesses located elsewhere, excluding businesses engaged in <br />the business of pushcart vending or in erecting, maintaining and selling of advertising <br />space on off-premises commercial advertising signs in the city or engaged in the <br />operation of coin-operated machines or devices, or engaged otherwise in vending <br />operations, but transacting and carrying on business in the city, and for whom flat rates <br />or variable flat rates are made the basis for fixing the amount of such license, shall have <br />the option of paying the flat rate or variable flat rate amount or basing the amount of their <br />tax upon their attributable gross receipts in accordance with Section 21-119(1), to which <br />no basic tax rate amount shall be added, but for which a two-hundred-dollar-annual <br />deposit shall be required to offset any tax due should applicant cease operation before <br />the expiration of the license term. Provided further that all such businesses who so elect <br />shall pay in advance an amount therefor as set forth in Section 21-117, subsection (c) <br />above. Said deposit to be applied as a credit or to be taken as a refund in the same <br />manner as is set forth in Section 21-117, subsection (c). <br /> <br />(b) All new businesses located elsewhere, but transacting and carrying on <br />business in the city for whom gross receipts are made the basis for fixing the amount of <br />such license, shall base their tax upon attributable gross receipts in a manner similar to <br />that of all other similarly classified businesses for whom gross receipts are made the basis <br />for fixing the amount of their license, to which no basic tax rate amount shall be added. <br />Provided further that all such businesses shall pay in advance an amount therefor as set <br />forth in Section 21-117, subsection (c) above. Said deposit to be applied as a credit, or to <br />be taken as a refund in the same manner as is set forth in Section 21-117, subsection (c). <br /> <br />(c) Unless an adjustment of exemption is obtained pursuant to this Chapter, <br />the minimum tax pursuant to this section shall be ten dollars ($10.00) per year in the <br />amount as specified in Section 21-120n. <br /> <br />Sec. 21-119. - Gross receipts tax rates. <br /> <br />Gross receipts tax rates for the different classifications are as follows: <br />(1) Classification "A"—All businesses for which no tax is specified elsewhere in <br />this article, including, but not limited to: retail businesses and sales at retail, services <br />(including real estate brokers, real estate developers, insurance brokers, life and disability <br />insurance analysts, stock and bond brokers, commission agents, brokers or merchants,