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75D - PH - BUSINESS LICENSE TAX ORDINANCE
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01/22/2013
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75D - PH - BUSINESS LICENSE TAX ORDINANCE
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Last modified
1/17/2013 3:55:25 PM
Creation date
1/17/2013 3:50:24 PM
Metadata
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Template:
City Clerk
Doc Type
Agenda Packet
Agency
Finance & Management Services
Item #
75D
Date
1/22/2013
Destruction Year
2018
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provided the general contractor furnishes the collector upon request with the names and <br />addresses of the subcontractors and the amounts paid to them. <br />As to bail bond brokerages, commission agent brokerages, mortgage <br />brokerages, real estate brokerages, securities brokerages, travel agencies, and other <br />similar businesses employing agents, brokers and/or commissioned employees, "gross <br />receipts" shall include the total gross commissions or other receipts attributable to the <br />local office, agents, brokers and/or employees. <br />As to accountants, architects, attorneys, chiropractors, doctors, dentists, <br />optometrists, podiatrists, psychologists, veterinarians and other professionals, either <br />practicing solely or in partnership or as a professional corporation, "gross receipts" shall <br />include the total gross fees or other receipts attributable to services performed or <br />otherwise rendered within the city. <br />As to other persons having a fixed place of business within the city and providing <br />a service or plying an occupation or trade or involved in similar businesses, "gross <br />receipts" shall include the total fees, commissions or other receipts attributable to that <br />local location and/or employees. <br /> <br />(1) interest on real estate leans., <br /> <br /> <br />paperer, and other similar <br />I.+awNv1 v oharoe&• <br />, <br />3) C2orvl loge ren <br />- <br />ad for <br />re me <br />t o f lo <br />n <br />- <br />- <br />p pay <br />n a <br />s; <br />(4) Penalt <br />GhaF <br />es on el+a en* <br />l <br />y <br />g <br />q <br />?? u <br />oan <br />T? s; <br />(5-Tax seF /inT,v-rve fceT <br />(v) -lirnrteFe6t or vn pemenal leans tvdepp8mtGF6; and <br />n <br />As to building and lean <br />t <br />rrene <br />t <br />sent Iritieev, v1 <br />"r fedeFal home loan bank s, <br />vvvawl I•v <br />t <br />loans; <br />(iii) Sale Of Gapital assets used iR the V ppl Tq of the , <br />Page 5 <br />75D-7
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