Chapter 18 TAXATION, REVENUE AND MISCELLANEOUS BUSINESS REGULATIONS*

Section 18-76 Option to establish exemption or reduction in occupation tax.

    The council hereby provides for a reduction in occupation  tax to those businesses with a  standard industrial classification number from 20 through 39 inclusive and for businesses which  have no measurable gross receipts said reduction provided as an adjustment for fluctuations in the number of employees, increases or decreases in the number of employees or temporary employees.  This reduction is provided as part of a plan for economic development or attracting or encouraging  selected types of businesses or practitioners of selected occupations or professions. Such  exemptions or reductions in occupation tax shall not be arbitrary or capricious.

(Ord. of 12-27-95(3),  I)