§ 102-95. Manufacturing, processing, quarrying.

(a)

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

Number of Employees

Tax

 

 1—10 ..... $ 18.75

11—20 ..... 37.50

21—30 ..... 56.25

31—40 ..... 75.00

41—50 ..... 112.50

51 or more ..... 187.50

(b)

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

(Code 1970, § 16½-11(q); Ord. No. 75-06, § 11, 2-25-75; Ord. No. 82-19, § 3, 8-24-82)