Anderson Municipal Code Ch. 5.32 Licensing Fees—restaurants, Cafes and Drive-Ins

Every person having a fixed place of business within the city who engages in or conducts or carries on the business of operating a restaurant, cafe or drive-in shall pay an annual license tax based upon the average number of employees employed in such business as defined in Chapters 5.04, et al, according to the following rate schedule:

A business having one or two employees shall pay .....$50.00

For each of the next four employees, a business shall pay .....5.00

For each of the next twenty employees, a business shall pay .....4.00

For each employee in excess of twenty-six, a business shall pay .....3.00

(Ord. 611 § 1 (part), 1993: Ord. 305 § 1 (part), 1974: prior code § 12.27)