§ 6-30. Miscellaneous services.

(a)

Every person engaged in a personal or business service shall pay a license tax of $0.20 per $100.00 of base year gross receipts.

(b)

Every persons engaged in a repair service shall pay a license tax of $0.20 per $100.00 of base year gross receipts.

(c)

Any person, firm, or corporation designated as the principal or prime contractor receiving identifiable federal appropriations for research and development services as defined in Section 31.205-18 of the Federal Acquisition Regulation in the areas of computer and electronic systems, computer software, applied sciences, economic and social sciences, and electronic and physical sciences, shall be subject to a license tax rate of $0.03 per $100.00 of such federal funds received in payment of such contracts upon documentation provided by such person, firm, or corporation to the commissioner of the revenue confirming the applicability of this section.

(d)

Every person engaged in research and development, biotechnology, or biomedical research and development businesses shall pay a license tax of $0.10 per $100.00 of base year gross receipts.

(e)

Every person engaged in an information services business shall pay a license tax of $0.10 per $100.00 of base year gross receipts.

(f)

Every person engaged in a computer service business shall pay a license tax of $0.03 per $100.00.

(Ord. of 8-23-00, § 1; Ord. of 9-26-01, § 1; Ord. of 9-22-04(1), § 1; Ord. of 12-14-05(3), § 1; Ord. of 9-27-06(1))

(Ord. of 8-23-00, § 1; Ord. of 9-26-01, § 1; Ord. of 9-22-04(1), § 1; Ord. of 12-14-05(3), § 1; Ord. of 9-27-06(1))