§ 5.04.410. Transportation of persons and goods.

A.

Every person engaged in the transportation of goods and/or persons and not otherwise specifically taxed by other business tax provisions of this chapter shall pay an annual business tax based upon the average number of persons employed by such business in the city according to the following schedule:

For the first person employed	$72.00
For the next 19 persons employed, per person	18.00
For the next 80 persons employed, per person	9.00
For the next 100 persons employed, per person	7.50
For all other persons employed, per person	4.50

 

B.

"Average number of persons employed" means the average number of persons employed daily in the business for the period of one year, and shall be determined by ascertaining the total number of hours of service performed by all employees during the previous year, and dividing the total number of hours of service thus obtained by the number of hours of service constituting a day's work, according to the custom or laws governing such employments, and by again dividing the sum thus obtained by the number of business days in each year. In computing the "average number of persons employed," fraction of numbers shall be excluded.

"Employee," as used in this section, means all persons engaged in the operation or conduct of the business, whether as owner, any member of the owner's family, partner, manager and any and all other persons employed or working in said business.

(Ord. 12838 § 3 (part), 2007; prior code § 5-1.36)