§ 34-74. Retailers.

(a)

All retailers (NAICS Codes 441100-454390 and 722100-722213) and all persons engaged in other businesses with a fixed place of business located within the city for which a tax is not set out specifically elsewhere in this division, shall pay an occupation tax based on 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, but does not include a basement area.

Square Feet	Tax
0 to 999	$96.00
1,000 to 1,999	119.00
2,000 to 2,999	140.00
3,000 to 3,999	161.00
4,000 to 4,999	180.00
5,000 to 5,999	196.00
6,000 to 6,999	220.00
7,000 to 7,999	276.00
8,000 to 8,999	338.00
9,000 to 9,999	404.00
10,000 to 10,999	475.00
11,000 to 12,999	603.00
13,000 to 14,999	736.00
15,000 to 17,999	934.00
18,000 to 20,999	1,148.00
21,000 to 23,999	1,381.00
24,000 to 26,999	1,595.00
27,000 to 30,999	1,784.00
31,000 to 34,999	1,973.00
35,000 to 39,999	2,169.00
40,000 to 44,999	2,382.00
45,000 to 49,999	2,574.00
50,000 to 57,499	2,764.00
57,500 to 64,999	2,981.00
65,000 to 74,999	3,211.00
75,000 to 87,499	3,432.00
87,500 to 99,999	3,673.00
100,000 to 249,999	3,862.00
250,000 or more	4,056.00

 

(b)

The tax amounts set out in subsection (a) of this section are the 2012 tax amounts, which, on 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, § 34-64; Ord. No. 65072, § 7, 10-23-1986; Ord. No. 65455, § 3, 8-17-1989; Ord. No. 65530, §§ 2, 4, 4-19-1990; Ord. No, 61661, § 1, 10-3-1991; Ord. No. O-51-99, § 5, 8-19-1999; Ord. No. O-38-11, § 2, 9-15-2011)