§ 2007-2. Tax on gross payroll—Administrative headquarters.

(a)

Every business conducting or carrying on the operation of an administrative headquarters shall pay a business tax of fifty cents ($0.50) for each thousand dollars of annual gross payroll of all persons employed by the business at any time during the previous business tax year at such administrative headquarters. The minimum annual tax payment is fifty dollars ($50.00).

(b)

A business shall be taxed as an administrative headquarters if the number of employees engaged in administrative activities exceeds the total number of employees engaged in activities at the same location which would otherwise be taxable under this Chapter. The gross payroll on which the business tax is to be computed shall include those employees engaged in those activities otherwise taxable under this Chapter.

(Rep. & Reen. Ord. 4396—3/5/02)