6-3.10 Licensing Issuance and Fees.
a. Licensing Period.
1. Business licenses, unless otherwise specifically provided, shall be issued for the period October 1 through September 30 of each year. The initial business license for businesses that commence on, or after, the first day of January shall be issued for the period commencing with the date the business first opened through September 30th and the license fee shall be pro-rated as follows:
Between January 1 and March 31 3/4 of annual fee
Between April 1 and June 30 1/2 of annual fee
Between July 1 and September 30 1/4 of annual fee
2. Seasonal business licenses shall be issued for quarterly periods as follows:
October 1 through December 31
January 1 through March 31
April 1 through June 30
July 1 through September 30
3. Special event business licenses shall be issued for a specific period of time not to exceed ten (10) days.
b. License Fees. The following fees are hereby established for business licenses:
1. General business license annual fees shall be:
0 through 1 F.T.E. Employee $70.00
Over 1 through 5 F.T.E. Employees $90.00
Over 5 through 10 F.T.E. Employees $120.00
Over 10 through 25 F.T.E. Employees $150.00
Over 25 through 50 F.T.E. Employees $200.00
Over 50 F.T.E. Employees $300.00
(a) Formula for calculating Full Time Equivalent (F.T.E.). Total number of paid hours worked by all employees during the calendar year ending December 31 prior to the October licensing period divided by 2,080 hours.
(b) Commissioned Employees. F.T.E. for commissioned employees shall be calculated as .25 F.T.E. for each commissioned employee for each quarter during the calendar year prior to the October licensing period that said employee was paid a commission.
(c) Exempt Hours. The following hours shall be exempt from the formula for calculating the total number of F.T.E. employees:
(1) Hours worked by the proprietor and/or spouse of the proprietor.
(2) Paid overtime hours.
2. Secondary business license annual fee shall be:
0 through 1 F.T.E. Employee $35.00
Over 1 through 5 F.T.E. Employees $45.00
Over 5 through 10 F.T.E. Employees $60.00
Over 10 through 25 F.T.E. Employees $75.00
Over 25 through 50 F.T.E. Employees $100.00
Over 50 F.T.E. Employees $150.00
The formula for calculating F.T.E. shall be the same as provided for under subsection 6-3.10b, 1 above.
3. Seasonal business license fee shall be as follows:
January through March $20.00
April through June $20.00
July through September $20.00
October through December $20.00
4. Special category business license annual fee shall be as follows:
(a) Beauty Shops $70.00 plus
$5 for each booth
(b) Real Estate Broker $70.00 plus
$5 for each realtor and/or employee who was paid a commission or salary during the previous licensing period.
(c) Flea Market $70.00 plus
$5 for each rental space
5. Special event business license fee shall be $75.00 per day.
c. License Renewal.
1. Business licenses shall be renewed on, or before, September 30th of each year except as provided for in paragraph c, 2 below.
2. Renewal of business licenses for the period of October 1, 1994 through September 30, 1995 shall be renewed on, or before, October 31, 1994. (Ord. #42, S7A; Ord. #50-94, S1; Ord. #52-94, S5)