§ 5.04.400. Administrative headquarters.

A.

Every person conducting or carrying on the operation of an administrative headquarters shall pay a business tax of sixty dollars ($60.00) per year or fractional part thereof for the first fifty thousand dollars ($50,000.00) or less of gross payroll, plus one dollar and twenty cents for each additional one thousand dollars ($1,000.00) of gross payroll or fractional part thereof in excess of fifty thousand dollars ($50,000.00), of all persons employed by the business at such administrative headquarters.

B.

"Administrative headquarters" means a location where the principal business transacted consists of providing administrative or management related services such as, but not limited to, recordkeeping, data processing, research, advertising, public relations, personnel administration, legal and corporate headquarters services, to other locations where the operations of the same business are conducted which lead more directly to the production of gross receipts.

C.

"Gross payroll" means and includes the total gross amount of all salaries, wages, commissions, bonuses, or other money payment of any kind which a person received from or is entitled to receive from or be given credit for by his or her employer for any work done or personal service rendered in any trade, occupation or profession, including any kind of deductions before "take home" pay is received; but shall not mean or include amounts paid to traveling salespersons or other workers as allowance or reimbursement for traveling or other expenses incurred in the business of the employer, except to the extent of the excess of such amounts over such expenses actually incurred and accounted for by the employee to the employer. (Res. 77339 § 3, 2003: prior code § 5-1.35)