§ 3-2-41. Rate.

The rate of tax is $0.15 per square foot, and is based on the floor surface area of the wholesale home furnishings showroom used or held out for use. In the case of an ongoing business, the tax is based on the floor surface area used or held out for using during the previous fiscal year of the city. In the case of a new business, the tax is based on the floor surface area used or held out for use during the tax year. There is a minimum tax of $250.00 per location.

(Ord. No. 01-37, § 1, 5-17-01; Ord. No. 6369/06-54, § 1, 6-19-06)