§ 34-73. Manufacturers, wholesalers and processors.

(a)

All manufacturers, wholesalers, and processors (NAICS Codes 311100-339999, 421100-422990, and 511120-511210) except those for which a tax is set out specifically elsewhere in this division, shall pay an occupation tax based upon the number of total interior square feet occupied by the business without regard to use, plus one-fourth of the number of square feet of any exterior sales or display areas open in whole or in part to the general public without regard to use in the following amounts. The term "interior square feet" as used in this section, includes the perimeter measurement of a structure.

Square Feet	Tax
0 to 2,999	$102.00
3,000 to 5,999	198.00
6,000 to 6,999	232.00
7,000 to 7,999	262.00
8,000 to 8,999	292.00
9,000 to 9,999	321.00
10,000 to 10,999	351.00
11,000 to 11,999	382.00
12,000 to 12,999	411.00
13,000 to 13,999	443.00
14,000 to 14,999	472.00
15,000 to 15,999	505.00
16,000 to 16,999	530.00
17,000 to 17,999	564.00
18,000 to 18,999	589.00
19,000 to 19,999	619.00
20,000 to 20,999	652.00
21,000 to 21,999	682.00
22,000 to 22,999	713.00
23,000 to 23,999	743.00
24,000 to 24,999	773.00
25,000 to 25,999	803.00
26,000 to 26,999	832.00
27,000 to 27,999	862.00
28,000 to 28,999	890.00
29,000 to 29,999	927.00
30,000 to 39,999	953.00
40,000 to 49,999	1,257.00
50,000 to 99,999	1,555.00
100,000 to 149,999	3,061.00
150,000 to 199,999	4,567.00
200,000 to 499,999	5,567.00
500,000 or more	6,235.00

 

(b)

The tax amounts set out in subsection (a) of this section are the 2012 tax amounts, which January 1 of each following year shall increase according to the procedure and by the percentage set out in section 34-72 of this chapter.

(Code 1988, § 34-63; Ord. No. 65072, § 6, 10-23-1986; Ord. No. 65455, § 2, 8-17-1989; Ord. No. 65530, §§ 1, 3, 4-19-1990; Ord. No. 65667, § 1, 10-3-1991; Ord. No. O-51-99, § 4, 8-19-1999; Ord. No. O-38-11, § 1, 9-15-2011)