§ 772.320. Manufacturing, processing, quarrying and mining.

(a)

Every person engaged in the business of manufacturing, processing, quarrying or mining shall obtain an occupational license under this Section. The amount of the license tax shall be determined by the maximum number of persons actually employed at any one time or to be employed during the license year, at the following rates:

(1)

1—5 employees ..... $ 31.25

(2)

6—10 employees ..... 62.50

(3)

11—20 employees ..... 125.00

(4)

21—30 employees ..... 187.50

(5)

31—40 employees ..... 250.00

(6)

41—50 employees ..... 312.50

(7)

51—60 employees ..... 375.00

(8)

61—70 employees ..... 437.50

(9)

Over 70 employees ..... 437.50

plus $0.63 for each employee over 70.

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

(b)

No license 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 license is required by this Chapter and is carried on at the place of business licensed under the other classification.

(Ord. 80-765-409, § 2; Ord. 82-662-295, § 25; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4)

Note— Former § 804.321.