Lynchburg |
Code of Ordinances |
Chapter 36. TAX CODE |
Article II. LICENSE TAXES |
Division 3. SPECIAL LICENSES |
§ 36-126.43. Mail order warehouse distribution center.
Every person conducting or engaging in the business of a mail order warehouse distribution center in the city shall pay an annual license tax based upon the following when gross receipts exceed $150,000.00:
(1)
For the first $20,000,000.00 of gross receipts in such business during the preceding year, the sum of $0.20 for each $100.00 of such gross receipts.
(2)
For the next $20,000,000.00 of gross receipts in such business during the preceding year, the sum of $0.04 for each $100.00 of such gross receipts.
(3)
For all gross receipts in excess of $40,000,000.00 in such business during the preceding year, no annual license tax shall be assessed.
(Ord. No. O-96-319, 12-10-96, eff. 1-1-97; Ord. No. O-16-067, § 1, 5-10-16 )
(Ord. No. O-96-319, 12-10-96, eff. 1-1-97; Ord. No. O-16-067, § 1, 5-10-16 )