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before the expiration of the license term. Provided further that all such businesses who so elect shall pay in
<br />advance an amount therefor as set forth in Section 21-117, subsection (c) above. Said deposit to be applied
<br />as a credit or to be taken as a refund in the same manner as is set forth in Section 21-117, subsection (c).
<br />(b) All new businesses located elsewhere, but transacting and carrying on business in the city for whom gross
<br />receipts are made the basis for fixing the amount of such license, shall base their tax upon attributable gross
<br />receipts in a manner similar to that of all other similarly classified businesses for whom gross receipts are
<br />made the basis 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 forth in Section 21-
<br />117, subsection (c) 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 />(c) Unless an adjustment of exemption is obtained pursuant to this Chapter, the minimum tax pursuant to this
<br />section shall be in the amount as specified in Section 21-120n.
<br />(Ord. No. NS-1922, § 1, 7-20-87; Ord. No. NS-2064, § 7, 6-18-90; Ord. No. NS-2131, § 4A, 7-15-91; Ord. No. NS-
<br />2133, § 4A, 7-15-91; Ord. No. NS-3031, § 5, 11-8-22)
<br />Sec. 21-118.1. In lieu deposits —Election of alternate in lieu deposit.
<br />Whenever an applicant for a new business license for whom the gross receipts of such business is made the
<br />basis for fixing the amount of such license is required under the terms of Sections 21-117 or 21-118 to post a
<br />deposit in lieu of payment in advance of their business license tax, said applicant may alternatively elect to post an
<br />adjusted deposit amount equal to the amount of their anticipated tax based on an acceptable good -faith
<br />estimation of their expected gross receipts.
<br />(Ord. No. NS-2841, § 6, 2-4-13)
<br />Sec. 21-119. Gross receipts tax rates.
<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 this article, including, but
<br />not limited to: retail businesses and sales at retail, services (including real estate brokers, real estate
<br />developers, insurance brokers, life and disability insurance analysts, stock and bond brokers,
<br />commission agents, brokers or merchants, professional services, ambulance services, and recreational
<br />services), hotels, motels, theaters, and food establishments:
<br />For each separate place of business licensed, a basic rate of sixty dollars ($60.00), subject to
<br />adjustment for inflation/deflation in accordance with section 21-120, plus:
<br />$0.65 per $1,000.00
<br />(2) Classification "B"—Manufacturing, processing, wholesale businesses and sales at wholesale, sales of
<br />gasoline and motor fuels, telephone services, and public utility services:
<br />For each separate place of business licensed, a basic rate of sixty dollars ($60.00), subject to
<br />adjustment for inflation/deflation in accordance with section 21-120, plus:
<br />$0.50 per $1,000.00
<br />(3) Classification "C"—Rental of commercial real estate:
<br />For the first property location licensed, a basic rate of sixty dollars ($60.00), subject to adjustment for
<br />inflation/deflation in accordance with section 21-120, plus:
<br />City PiNaPPAKil RFP No. 23-%-5 147 Pa �/ 196
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