Sec. 23-33. - Contracting and constructing license tax and fee requirement.

(a)

Every contractor and person constructing for their own account for sale shall annually pay to the city a license fee of thirty dollars ($30.00) when total gross receipts are fifty thousand dollars ($50,000.00) or less, a license fee of fifty dollars ($50.00) when total gross receipts are greater than fifty thousand dollars ($50,000.00) but less than or equal to one hundred thousand dollars ($100,000.00), or a license tax computed at the rate of fifteen cents ($0.15) per one hundred dollars ($100.00) on total gross receipts when total gross receipts are greater than one hundred thousand dollars ($100,000.00).

(b)

Every contractor applying for or renewing a business license shall furnish, prior to the issuance or renewal of such license, either: (i) satisfactory proof that he is duly licensed or certified under the terms of Chapter 11 of Title 54.1 of the Code of Virginia; or (ii) a written statement, supported by an affidavit, that he is not subject to licensure or certification as a contractor or subcontractor pursuant to Chapter 11 of Title 54.1 of the Code of Virginia.

(c)

If a contractor has properly paid a local license tax required by a county, city or town within the Commonwealth of Virginia, but outside of the City of Newport News, in which his principal office or any branch office or offices may be located, no further license fee or license tax shall be required by Newport News for conducting such business in Newport News. However, if the amount of business conducted by any such contractor in Newport News exceeds or is expected to exceed the sum of twenty-five thousand dollars ($25,000.00) in any license year, such contractor shall apply and pay for a Newport News business license for that portion of the business conducted in Newport News.

(d)

Any contractor as defined in § 58.1-3714(D) of the Code of Virginia, 1950, as amended, conducting business in Newport News for less than thirty (30) days without a definite place of business in any county, city or town in the Commonwealth of Virginia shall be subject to the license fee or tax imposed by this chapter if the amount of business such contractor conducts in Newport News exceeds or is expected to exceed the sum of twenty-five thousand dollars ($25,000.00) for the license year.

(e)

Any person who shall be engaged in the business of a contractor who (i) has not obtained or is not maintaining worker's compensation coverage for his employees and (ii) at the time of application for issuance or reissuance of a business license, is required to obtain or maintain such coverage pursuant to § 65.2-800 et seq. of the Code of Virginia, 1950, as amended, shall not be issued or reissued a business license under this chapter.

(f)

Every contractor shall provide written certification at the time of any application for issuance or re-issuance of a business license that such contractor is in compliance with the provisions of § 65.2-800 et seq. of the Code of Virginia, 1950, as amended, and shall remain in compliance with such provisions at all times during the license year.

(g)

Any contractor who knowingly presents or causes to be presented to the commissioner of the revenue a false certificate pursuant to this section shall be guilty of a Class 3 misdemeanor.

(Ord. No. 4969-96, § 1; Ord. No. 5299-99; Ord. No. 5327-99; Ord. No. 6702-10, § 1)

Editor's note—

Ord. No. 6702-10 shall be in effect on and after July 1, 2010.

Sec. 23-34. - Retail sales license tax and fee requirements.

(a)

Every person engaged in retail sales shall annually pay to the city a license fee of thirty dollars ($30.00) when total gross receipts are fifty thousand dollars ($50,000.00) or less, a license fee of fifty dollars ($50.00) when total gross receipts are greater than fifty thousand dollars ($50,000.00) but less than or equal to one hundred thousand dollars ($100,000.00), or a license tax computed at the rate of twenty cents ($0.20) per one hundred dollars ($100.00) on total gross receipts when total gross receipts are in excess of one hundred thousand dollars ($100,000.00) but less than or equal to fifty million dollars ($50,000,000.00), and a license tax at the rate of five cents ($0.05) per one hundred dollars ($100.00) on total gross receipts in excess of fifty million dollars ($50,000,000.00). This section shall not be construed as applying to manufacturers who offer for sale, at the place of manufacture, goods, wares and merchandise manufactured by them.

(b)

In lieu of the payment provisions otherwise required by this article, motor vehicle dealers may elect annually to report and pay their required annual business license tax in accordance with the provisions of this section. The method of reporting and paying the required annual business license tax by motor vehicle dealers provided for in this subsection shall be known as the "alternate method of payment," and shall apply only to the retail sale of motor vehicles by such dealers.

(1)

Motor vehicle dealers which elect the alternate method of payment for a tax year shall not change the method of reporting and paying the business license tax during such tax year.

(2)

Motor vehicle dealers which elect the alternate method of payment shall separately state the amount of the business license tax attributable to the sale of a motor vehicle, shall add the tax to the retail sales price of the motor vehicle and shall collect same at or before the time of the delivery of the vehicle to the purchaser.

(3)

All business license taxes which are separately stated shall be reported and paid, unless otherwise provided in this section, by the dealer to the commissioner or treasurer no later than the 20th day of the first month of the calendar quarter following the calendar quarter in which such taxes were required to be collected.

(4)

Dealers which elect the alternate method of payment shall be liable for the collection, reporting and payment of the tax to the city in accordance with this section whether separately stated or not, and whether the tax was actually collected from the purchaser or not.

(5)

The failure of a motor vehicle dealer to report and pay such taxes as prescribed in this section shall be subject to the same interest and penalties as provided in section 23-5

(6)

The amount of tax that is paid to the city pursuant to this subsection shall not be considered as total gross receipts for determinations of business license tax or fee liability in the next succeeding year.

(c)

Motor vehicle dealers which fail to elect to utilize the alternate method of payment shall not separately state the amount of the tax as authorized by this section, and shall pay their business license tax or fee as prescribed in section 23-5. Any dealer which collects business license taxes in violation of this subsection shall exercise due diligence to refund such tax to the purchaser, and such dealer shall produce evidence of such refund to the commissioner upon request of the commissioner. If the purchaser cannot be located by the dealer after due diligence, or if the dealer cannot produce evidence of such a refund, the amount of such tax or fee shall be paid to the city.

(d)

A motor vehicle dealer who collects excess business license taxes shall exercise due diligence to refund such taxes in excess of one dollar ($1.00) to the purchaser within one hundred twenty (120) days of discovering such overpayment or being made aware of such overpayment, and such dealer shall produce evidence of such refund to the Newport News Commissioner of the Revenue upon his request. Any amounts for which the motor vehicle dealer cannot produce evidence of having refunded to purchasers or any amounts that are not refunded to purchasers shall be remitted to the Newport News Commissioner of the Revenue for deposit with the Newport News Treasurer to the city's general fund within twenty (20) days after the expiration of the aforementioned one hundred twenty-day period. During a three-year period after receipt of such amounts, the Newport News Commissioner of the Revenue and the Newport News Treasurer, as that term is defined in Section 58.1-3123 of the Code of Virginia, 1950, as amended, shall refund such amounts as appropriate to purchasers who produce documentation verifying such overpayment. At the expiration of this period, the Newport News Commissioner of the Revenue shall consider these funds as additional business license tax and no further refunds shall be payable. The Newport News Commissioner of the Revenue and Treasurer shall recover from the motor vehicle dealer their costs of mailing, printing, and other reasonably necessary administrative costs related to refunding such amounts to purchasers.

(e)

It shall be unlawful for a motor vehicle dealer to collect an amount stated separately as gross receipts taxes (i) if such dealer knows the amount to be greater than the tax applicable to the sale or (ii) if the motor vehicle dealer has not theretofore elected to separately state such taxes in accordance with the procedure of electing the alternate method of payment of such taxes.

(Ord. No. 4969-96, § 1; Ord. No. 5090-98; Ord. No. 5328-99)

Sec. 23-35. - Financial, real estate and professional services license tax and fee requirements.

(a)

Every person or entity engaged in financial, real estate or professional services shall annually pay to the city a license fee of thirty dollars ($30.00) when total gross receipts are fifty thousand dollars ($50,000.00) or less, a license fee of fifty dollars ($50.00) when total gross receipts are greater than fifty thousand dollars ($50,000.00) but less than or equal to one hundred thousand dollars ($100,000.00), or a license tax computed at the rate of fifty-eight cents ($0.58) per one hundred dollars ($100.00) on total gross receipts when total gross receipts are greater than one hundred thousand dollars ($100,000.00).

(b)

For purposes of this section, persons or entities engaged in financial services include security brokers and security dealers.

(1)

"Security broker" means a "broker" as defined under the Securities Exchange Act of 1934 (15 U.S.C. § 78a et seq.), or any successor law to the Securities Exchange Act of 1934, who is registered with the United States Securities and Exchange Commission.

(2)

"Security dealer" means a "dealer" as defined under the Securities Exchange Act of 1934 (15 U.S.C. § 78a et seq.), or any successor law to the Securities Exchange Act of 1934, who is registered with the United States Securities and Exchange Commission.

(c)

Gross receipts of a security broker or dealer for license tax purposes shall not include amounts received by the broker or dealer that arise from the sale or purchase of a security to the extent that such amounts are paid to an independent registered representative as a commission on any sale or purchase of a security. The broker or dealer claiming the exclusion shall identify on his license application each independent registered representative to whom the excluded receipts have been paid and, if applicable, the jurisdictions in the Commonwealth of Virginia in which the independent registered representative is subject to business license taxes.

(d)

For purposes of this section, "independent registered representative" means an independent contractor registered with the United States Securities and Exchange Commission.

(Ord. No. 4969-96, § 1; Ord. No. 6703-10, § 1)

Editor's note—

Ord. No. 6703-10 shall be in effect on and after July 1, 2010.

Sec. 23-36. - Repair, personal and business services, and all other businesses and occupations not specifically listed or excepted; license tax and fee requirements.

Every person or entity engaged in repair, personal and business services, and all other businesses and occupations not specifically listed or excepted shall annually pay to the city a license fee of thirty dollars ($30.00) when total gross receipts are fifty thousand dollars ($50,000.00) or less, a license fee of fifty dollars ($50.00) when total gross receipts are greater than fifty thousand dollars ($50,000.00) but less than or equal to one hundred thousand dollars ($100,000.00), or a license tax at the rate of thirty-six cents ($0.36) per one hundred dollars ($100.00) on total gross receipts when total gross receipts are in excess of one hundred thousand dollars ($100,000.00) but less than or equal to five million dollars ($5,000,000.00), and a license tax at the rate of five cents ($0.05) per one hundred dollars ($100.00) on total gross receipts in excess of five million dollars ($5,000,000.00).

(Ord. No. 4969-96, § 1)

Sec. 23-37. - Tugboat operators license tax and fee requirements.

Every person or entity engaged in the business of operating a tugboat(s) shall annually pay to the city a license fee of thirty dollars ($30.00) when total gross receipts are fifty thousand dollars ($50,000.00) or less, a license fee of fifty dollars ($50.00) when total gross receipts are greater than fifty thousand dollars ($50,000.00) but less than or equal to one hundred thousand dollars ($100,000.00), or a license tax computed at the rate of twenty five cents ($0.25) per one hundred dollars ($100.00) on total gross receipts when total gross receipts are greater than one hundred thousand dollars ($100,000.00).

(Ord. No. 4969-96, § 1)

Sec. 23-38. - Bowling alleys license tax requirements.

Every person engaged in the operation of a public bowling alley or other like game shall annually pay a license tax of thirty nine dollars ($39.00) on the first alley and, in addition thereto, thirteen dollars ($13.00) for each additional alley. Each such alley shall be assessed for such tax, whether used or not.

(Ord. No. 4969-96, § 1)

Sec. 23-39. - Savings institutions license tax requirements.

Savings institutions having their main office located in the city shall pay a license tax of fifty dollars ($50.00) per year.

(Ord. No. 4969-96, § 1)

Sec. 23-40. - Carnivals and circuses license tax requirements.

(a)

Every person who operates, exhibits or performs a carnival or circus in the city shall pay a license tax of one hundred thirty dollars ($130.00) for each performance of the carnival or circus.

(b)

Every person who is found guilty of exhibiting or giving a performance or exhibition of a carnival or circus without the license required by this section shall be fined not less than fifty dollars ($50.00) nor more than five hundred dollars ($500.00) for each offense.

(Ord. No. 4969-96, § 1)

Sec. 23-41. - Coin-operated machines or devices license tax requirements.

(a)

Any person having, anywhere in the city, any weighing machines, automatic baggage or parcel-checking machines or receptacles, machines which provide service only, viewing machines, self-photographing machines or machines affording rides to children or adults, operated on a coin-in-the-slot principle shall annually pay a license tax of thirty-three cents ($0.33) per one hundred dollars ($100.00) of total gross receipts, or thirty dollars ($30.00), whichever is greater; provided, however, that the provisions of this section shall not apply to telephones or to machines vending goods, wares and merchandise.

(b)

No license tax shall be imposed on coin-operated machines that are used solely for the purpose of selling individual sanitary drinking cups, sanitary drinking cups and natural water, sanitary napkins or the like, or any vending machine under the ownership or supervision of any state commission or state agency.

(c)

Nothing in this article shall be construed as permitting any person to keep, maintain, exhibit or operate any coin-operated machine or other device the operation of which is prohibited by law; nor shall the commissioner issue any license for any such machine or device.

(Ord. No. 4969-96, § 1)

Sec. 23-42. - Coin-operated machines or devices—operators and merchants license tax requirements.

(a)

Every person selling, leasing, renting or otherwise furnishing or providing a coin-operated machine or device operated on a coin-in-the-slot principle shall be deemed to be a coin machine operator and shall annually pay a license tax of two hundred dollars ($200.00) per year; except that coin machine operators furnishing or otherwise providing more than two (2) but less than ten (10) machines or devices shall pay a license tax of fifty dollars ($50.00) per year, and in addition thereof, thirty-three cents ($0.33) per one hundred dollars ($100.00) of total gross receipts actually received by the operator as his share of the total gross receipts, or thirty dollars ($30.00), whichever is greater.

(b)

The coin machine operator's license tax imposed by this section shall not apply to operators of weighing machines, automatic baggage or parcel-checking machines or receptacles, vending machines so constructed as to do nothing but vend merchandise or postage stamps or provide service only, viewing machines, self-photographing machines, devices or machines affording rides to children or adults, or devices or machines for the delivery of newspapers.

(c)

Every coin machine operator or merchant placing vending machines in their place of business shall furnish to the commissioner a complete list of machines on location and the address of each location on or before the 1st day of March of each year.

(d)

Each coin-operated machine operated under the provisions of this chapter shall have conspicuously located thereon, a decal, sticker or other adhesive label, no less than one (1) inch by two (2) inches in size, clearly denoting the operator's name and address.

(Ord. No. 4969-96, § 1)

Sec. 23-43. - Coal terminal operators license tax and fee requirements.

Every person or entity engaged in the business of operating a coal terminal(s) shall annually pay to the city a license fee of thirty dollars ($30.00) when total gross receipts are fifty thousand dollars ($50,000.00) or less, a license fee of fifty dollars ($50.00) when total gross receipts are greater than fifty thousand dollars ($50,000.00) but less than or equal to one hundred thousand dollars ($100,000.00), or a license tax computed at the rate of fourteen cents ($0.14) per one hundred dollars ($100.00) on total gross receipts when total gross receipts are greater than one hundred thousand dollars ($100,000.00).

(Ord. No. 4969-96, § 1)

Sec. 23-44. - Exterminators license tax and fee requirements.

Every person or entity engaged in the business of exterminating termites, rats, insects or other vermin shall annually pay to the city a license fee of thirty dollars ($30.00) when total gross receipts are fifty thousand dollars ($50,000.00) or less, a license fee of fifty dollars ($50.00) when total gross receipts are greater than fifty thousand dollars ($50,000.00) but less than or equal to one hundred thousand dollars ($100,000.00), or a license tax computed at the rate of fifteen cents ($0.15) per one hundred dollars ($100.00) on total gross receipts when total gross receipts are greater than one hundred thousand dollars ($100,000.00).

(Ord. No. 4969-96, § 1)

Sec. 23-45. - Direct sellers license tax requirements.

A license tax on a direct seller shall be levied only if the total sales of such seller exceed four thousand dollars ($4,000.00) in any one (1) calendar year. The rate of tax levied on a direct seller whose total sales exceed four thousand dollars ($4,000.00) in a calendar year shall be twenty cents ($0.20) per one hundred dollars ($100.00) of total retail sales, and five cents ($0.05) per one hundred dollars ($100.00) of total wholesale sales. This tax shall only be levied if such direct seller maintains his place of abode in the city.

(Ord. No. 4969-96, § 1)

Sec. 23-46. - Barber and beauty schools license tax and fee requirements.

Every person engaged in the business of operating a barber or beauty school(s) shall annually pay to the city a license fee of thirty dollars ($30.00) when total gross receipts are fifty thousand dollars ($50,000.00) or less, a license fee of fifty dollars ($50.00) when total gross receipts are greater than fifty thousand dollars ($50,000.00) but less than or equal to one hundred thousand dollars ($100,000.00), or a license tax computed at the rate of twenty-five cents ($0.25) per one hundred dollars ($100.00) on total gross receipts when total gross receipts are greater than one hundred thousand dollars ($100,000.00).

(Ord. No. 4969-96, § 1)

Sec. 23-47. - Fortune tellers, clairvoyants and practitioners of palmistry, phrenology or handwriting analysis license tax requirements.

(a)

Every person or entity engaged in fortune telling, clairvoyancy or practicing of palmistry, phrenology or handwriting analysis, shall annually pay a license tax of seven hundred eighty dollars ($780.00) per year.

(b)

No person may operate such a business or obtain a license under this section, unless the applicant is a resident of the city and the owner of real property located in the city or has resided in the city for at least twelve (12) months prior to making application for the license.

(c)

No license shall be issued under this section to any person who has had a criminal conviction involving a felony or crime of moral turpitude within seven (7) years immediately preceding the date of the application.

(d)

Notwithstanding any other provision of this chapter to the contrary, the tax imposed by this section shall not be prorated.

(e)

Nothing contained in this section shall be construed to apply to persons pretending to tell fortunes or practicing palmistry in a regularly licensed theater, as part of any show or exhibition presented therein, or as a part of any play, exhibition, fair or show presented or offered for any benevolent, charitable or educational purpose.

(f)

Any person who shall engage in the business of a fortune teller, clairvoyant or practitioner of palmistry without a license shall be guilty of a Class 3 misdemeanor.

(Ord. No. 4969-96, § 1)

Sec. 23-48. - Heat, light, power or gas service license tax requirements.

Every person engaged in the business of furnishing heat, light and power or gas for domestic, commercial and industrial consumption in the city shall annually pay a license tax of one-half of one (0.5) percent of the total gross receipts derived from the business within the city, excluding however, such service furnished federal, state and local public authorities, their offices or agencies, and sales for resale to other electric utilities.

(Ord. No. 4969-96, § 1)

Sec. 23-49. - Merchants, wholesale license tax requirements.

(a)

Every person or entity engaged as a wholesaler or wholesale merchant shall annually pay a license tax of fifty dollars ($50.00) on the first ten thousand dollars ($10,000.00) of purchases and twenty cents ($0.20) per one hundred dollars ($100.00) of purchases in excess of ten thousand dollars ($10,000.00).

(b)

This subsection shall not be construed as applying to manufacturers who offer for sale, at the place of manufacture, goods, wares and merchandise manufactured by them.

(c)

If, after the close of the year for which the license is issued, the wholesale merchant should elect not to renew it, but desires the privilege to sell whatever goods, wares and merchandise such merchant may have on hand at the time, it shall be lawful for such merchant to do so upon the payment of a license tax upon such goods, wares and merchandise to be regarded as purchases for the purpose of computing the license tax. No purchases may be made after the close of the preceding year by such merchant.

(d)

Any person who maintains no place of business in the city, and who shall store goods, wares and merchandise in a public warehouse or public warehouses in the city, for ultimate distribution to wholesalers only, or to the federal or state government, or to any agency of either such government, shall not be deemed to be a wholesale merchant and, therefore, is not subject to a license tax as such.

(Ord. No. 4969-96, § 1)

Sec. 23-50. - Retail peddlers and itinerant merchants license tax requirements.

(a)

Every retail peddler and itinerant merchant shall annually pay a license tax of three hundred twenty-five dollars ($325.00) per year.

(b)

This subsection shall not apply to those who sell or offer for sale, in person or by their employees, ice, wood, charcoal, meats, milk, butter, eggs, poultry, fish, oysters, game, vegetables, fruits or other family supplies of a perishable nature, or farm products grown or produced by them and not purchased by them for sale. Also, a dairyman who operates, upon the streets of this city, one (1) or more vehicles may sell and deliver, from such vehicle(s), milk, butter, cream and eggs, without procuring a peddler's license.

(c)

Except as otherwise provided in the state code, every wholesale peddler and itinerant merchant shall pay a license tax in the same amount and manner as wholesale merchants.

(d)

No license shall be required of peddlers of produce, fruits or fresh meats who are bona fide producers or growers of the produce, fruits or meats sold by them; and no license shall be required of peddlers of seafood who are bona fide catchers, producers or growers of seafood sold by them.

(e)

The commissioner shall require such bona fide producer or grower of market produce, fruits or fresh meat to file with the commissioner a certificate in which shall be given the name and address of the applicant, the location of the land from which the produce, fruit, or meat is to be produced, whether the applicant is the owner thereof, or renter, and in the latter case, the name of the landlord or owner and the time from which the applicant's lease is to run; also, that the applicant intends to use the sign hereinafter mentioned personally, or by agent, for the sale of the applicant's own produce, fruit or meat only, and will not permit the same to be used by any third party, or for the sale of any produce, except the applicant's own. Upon receipt of such certificate, the commissioner shall furnish to such bona fide producer a decal, of a size and design to be selected by the commissioner and suitable to be displayed on a vehicle, on which shall be printed the license year and peddler number.

(f)

Any decal issued under this section shall be affixed and displayed by the owner on the left-hand side of owner's vehicle, on the outside thereof, and in a conspicuous place, so that the same may be readily seen at all times by anyone authorized to inspect the same. An annual fee of one dollars ($1.00) shall be levied and paid for each decal issued.

(g)

Any person making a false statement in the certificate required by subsection (e) above, or permitting the decal mentioned above to be used in the sale of any produce, fruit or meat, except when same is grown by such person on the land described in such certificate, shall be guilty of a Class 4 misdemeanor.

(h)

The commissioner shall issue to each licensed peddler a decal of a size and design to be selected by the commissioner and suitable to be displayed on the vehicle to be used by the peddler in the prosecution of such business. On each decal so issued, there shall be printed the word "peddler," the decal number and the license year for which the license is issued.

(i)

Any person who promotes or sponsors a show and sale within the city shall obtain an itinerant merchant's license which shall permit the licensee to promote or sponsor shows and sales for the remainder of the calendar year during which the license is issued, provided that no single show and sale at the same location shall continue for a period exceeding seven (7) days. A license issued to a person under this subsection shall be in lieu of individual itinerant merchants' licenses otherwise required for each merchant participating in the show and sale. Each person who obtains such a license shall be required to report each show and sale promoted or sponsored to the commissioner prior to the event.

(Ord. No. 4969-96, § 1)

Sec. 23-51. - Secondhand paper and junk dealers and canvassers license tax requirements.

(a)

Every person who conducts or engages in the business of dealing in secondhand paper or junk materials shall annually pay a license tax of two hundred twenty-five dollars ($225.00). No such license shall be issued for the purpose of dealing in junk materials unless and until there is presented to the commissioner a certificate from the Newport News City Council and from the Newport News Circuit Court permitting the operation of this business.

(b)

Every person acting as a canvasser for the purpose of buying secondhand paper, junk or other things for any junk dealer, or for sale to a junk dealer, shall annually pay a license tax of sixty-five dollars ($65.00).

(c)

Nothing in this section shall be construed to exempt any employee of such secondhand paper or junk dealer, acting as a canvasser, from the payment of a canvasser's license. In the case where a canvasser is a bona fide employee of a secondhand paper or junk dealer, such dealer or employer shall be held liable for the payment of the canvasser's license tax.

(Ord. No. 4969-96, § 1)

Sec. 23-52. - Short-term rental business license tax and fee requirement.

Every person or entity engaged in the short-term rental business shall annually pay to the city a license fee of thirty dollars ($30.00) when total gross receipts are fifty thousand dollars ($50,000.00) or less, a license fee of fifty dollars ($50.00) when total gross receipts are greater than fifty thousand dollars ($50,000.00) but less than or equal to one hundred thousand dollars ($100,000.00), or a license tax computed at the rate of twenty cents ($0.20) per one hundred dollars ($100.00) on total gross receipts when total gross receipts are greater than one hundred thousand dollars ($100,000.00).

(Ord. No. 4969-96, § 1)

Sec. 23-53. - Ship and boat repair tax and fee requirements.

Every person engaged in the business of ship or boat repair shall annually pay to the city a license fee of thirty dollars ($30.00) when total gross receipts are fifty thousand dollars ($50,000.00) or less, a license fee of fifty dollars ($50.00) when total gross receipts are greater than fifty thousand dollars ($50,000.00) but less than or equal to one hundred thousand dollars ($100,000.00), or a license tax computed at the rate of five cents ($0.05) per one hundred dollars ($100.00) on total gross receipts when total gross receipts are in excess of one hundred thousand dollars ($100,000.00) but less than or equal to fifty million dollars ($50,000,000.00), and a license tax computed at the rate of one one-thousandth of one cent ($0.001) per one hundred dollars ($100.00) on total gross receipts in excess of fifty million dollars ($50,000,000.00).

(Ord. No. 4969-96, § 1)

Sec. 23-54. - Telegraph companies license tax requirements.

Each telegraph company having a place of business in this city and delivering messages without additional charge to any point within the city limits, for the business done exclusively within this city and not including any business done to or from points without the state, and not including any business done for the government of the United States, its officers or agents, shall pay an annual license tax equal to one-half of one (0.5) percent of the total gross receipts of the business accruing to such company in the city.

(Ord. No. 4969-96, § 1)

Sec. 23-55. - Telephone companies license tax requirements.

(a)

On and after January 1, 2008, each telephone company shall pay an annual license tax of one-half of one (0.5) percent of the total gross receipts of such company accruing from sales to the ultimate consumer in the City.

(b)

"Telephone company" means a person holding a certificate of convenience and necessity granted by the State Corporation Commission authorizing telephone service; or a person authorized by the Federal Communications Commission to provide commercial mobile service as defined in section 332(d)(1) of the Communications Act of 1934, as amended, where such service includes cellular mobile radio communications services or broadband personal communications services; or a person holding a certificate issued pursuant to section 214 of the Communications Act of 1934, as amended, authorizing a domestic telephone service and belonging to an affiliated group including a person holding a certificate of convenience and necessity granted by the state corporation commission authorizing telephone service.

(Ord. No. 4969-96, § 1; Ord. No. 6456-08, § 1)

Sec. 23-56. - Principal contractors receiving identifiable federal appropriations for research and development services; license tax and fee requirements.

Every person designated as the principal or prime contractor receiving identifiable federal appropriations for research and development services as defined in Section 31.205-18(a) of the Federal Acquisition Regulation, or its successor, in the areas of (i) computer and electronic systems, (ii) computer software, (iii) applied sciences, (iv) economic and social sciences, and (v) electronic and physical sciences shall annually pay to the city a license fee of thirty dollars ($30.00) when total gross receipts are fifty thousand dollars ($50,000.00) or less, a license fee of fifty dollars ($50.00) when total gross receipts are greater than fifty thousand dollars ($50,000.00) but less than or equal to one hundred thousand dollars ($100,000.00), or a license tax computed at the rate of three cents ($0.03) per one hundred dollars ($100.00) on total gross receipts when total gross receipts are greater than one hundred thousand dollars ($100,000.00).

The license as provided under this section shall be based on federal funds received in payment of such contracts upon documentation provided by such person to the commissioner confirming the applicability of this section.

(Ord. No. 4969-96, § 1)