§ 13-115. Manufacturing, processing, quarrying and mining.

(a)

Every person engaged in the business of manufacturing, processing, quarrying, or mining must obtain a receipt under this section. The amount of the business tax shall be determined by the maximum number of persons actually employed, or to be employed, during the receipted year in the county and shall be at the following rates:

(1)

1—10 ..... $30.00

(2)

11—20 ..... 60.00

(3)

21—30 ..... 90.00

(4)

31—40 ..... 120.00

(5)

41—50 ..... 180.00

(6)

51 or more employees ..... 225.00

In determining the number of persons employed all principals shall be deemed employees and shall be included in the calculation.

(b)

No receipt shall be required under this section where the manufacturing, processing, quarrying, or mining is incidental to and a part of some other business classification for which a receipt is required by this article and is carried on at the place of business receipted under such classification.

(Ord. No. 1995-10, § 1, 7-18-95; Ord. No. 2007-1, § 2, 1-16-07)