§ 5-21. Amount of license fee.

There is hereby levied and assessed for the period of January 1 to December 31 of each year an occupational license fee upon every business, except as otherwise provided in this article, as follows:

(1)

All businesses shall pay an occupational license fee according to the number of employees hired, said number to be computed on a monthly average during the preceding year, or if the business is less than one year old, then on a monthly average during the time that it existed; provided that when a new business is commenced, the occupational license fee shall be based on the estimated monthly average number of employees for the next ensuing 12 months. Said occupational license fee shall be as follows: Two or fewer employees, $45.00, plus $10.00 for each additional employee over two. An owner shall for the purposes of this section be considered an employee.

(2)

The license fee herein provided shall not apply to the operation of any business exempted by state or federal law.

(3)

The license fee herein provided is upon occupations and businesses in the performance of local functions and is not a fee or tax upon those functions relating to interstate commerce.

(4)

The license fee herein shall not apply to the delivery of newspapers or to any profession, vocation or calling of a religious or charitable nature.

(Ord. No. 125, § 1(1-3), 6-6-78; Ord. No. 359, § 1c, 6-14-10)

State law reference

Transient dealer's license inapplicable to interstate commerce, § 12-50-102, C.R.S. 1973.