§ 40-167. Wholesale grocery cooperatives.  


Latest version.
  • (a)

    Every business operating in a cooperative manner, pursuant to section 1381(a) of the Internal Revenue Code of 1986, delivering groceries to member stores shall pay an annual business license tax of $650.00 per member store located within the city to which such business delivered groceries during the license period.

    (b)

    Notwithstanding the applicability of any other category in this chapter, this section shall be the sole method of and single charge for business license taxation under this chapter for any business described herein, which shall include any subsidiaries of such a business.

(Ord. No. 100767, § 2, 10-21-10)