§ 40-147. Sales office.

(a)

Every person engaged in marketing personal property, having an office or place of business maintained in the city for the purpose of soliciting, obtaining or making sales, or for the purpose of servicing, administering or assisting in connection therewith, provided such person does not maintain a stock or inventory within the city, and further provided that no personal property marketed by such person is delivered or physically handled by any such person, or any agent, servant or employee assigned to such office or place of business, shall be deemed a sales office.

(b)

The term "merchant," as used in this chapter, shall be deemed to exclude any person who maintains in the city only a sales office as defined in this section.

(c)

The occupation license fee for such sales office shall be based upon the annual gross receipts from the sales of goods, wares and merchandise delivered in the city, which sales may reasonably be attributed to the activity of the sales office located in the city, and shall be computed as follows:

(1)

Gross annual sales not to exceed $100,000.00, per year ..... $   90.00

(2)

Gross annual sales of more than $100,000.00 and not to exceed $300,000.00, per year ..... 180.00

(3)

Gross annual sales of more than $300,000.00 and not to exceed $600,000.00, per year ..... 360.00

(4)

Gross annual sales of more than $600,000.00 and not to exceed $900,000.00, per year ..... 540.00

(5)

Gross annual sales of more than $900,000.00 and not to exceed $1,200,000.00, per year ..... 720.00

(6)

Gross annual sales of more than $1,200,000.00 and not to exceed $1,600,000.00, per year ..... 910.00

(7)

Gross annual sales of more than $1,600,000.00 and not to exceed $2,000,000.00, per year ..... 1,100.00

(8)

Gross annual sales of more than $2,000,000.00 and not to exceed $2,500,000.00, per year ..... 1,285.00

(9)

Gross annual sales of more than $2,500,000.00 and not to exceed $3,000,000.00, per year ..... 1,500.00

(10)

Gross annual sales of more than $3,000,000.00 and not to exceed $3,500,000.00, per year ..... 1,730.00

(11)

Gross annual sales of more than $3,500,000.00 and not to exceed $4,500,000.00, per year ..... 1,965.00

(12)

Gross annual sales of more than $4,500,000.00 and not to exceed $5,000,000.00, per year ..... 2,200.00

(13)

Gross annual sales of more than $5,000,000.00, per year ..... $2,500.00

(Code of Gen. Ords. 1967, § 21.257; Ord. No. 46832, 11-10-76)