§ 2007-1. Tax on gross receipts.

Every person who has a fixed place of business in the unincorporated area of the County or whose business is not taxed pursuant to Sections 2007-2, 2007-3 or 2007-4, shall pay a business tax based upon the annual gross receipts of the business from the previous business tax year at the rates calculated to the nearest cent as set forth for the following classifications:

(a)

Group-1: fifty cents ($0.50) for each one thousand dollars ($1,000.00) or fraction thereof of gross receipts with a minimum payment of thirty-five dollars ($35.00), which includes:

Manufacturing
Wholesale Trade
Retail Trade
Public Utilities
Transportation

(b)

Group-2: one dollar for each one thousand dollars ($1,000.00) or fraction thereof of gross receipts with a minimum payment of thirty-five dollars ($35.00), which includes:

Contractors/Subcontractors
Recreation/Entertainment
Business/Personal Services
Rental of Property

(c)

Group-3: one dollar and fifty cents for each one thousand dollars ($1,000.00) or fraction thereof of gross receipts with a minimum payment of thirty-five dollars ($35.00), which includes:

Professional Services

(Rep. & Reen. Ord. 4396—3/5/02)