Richmond |
Code of Ordinances |
Chapter 26. TAXATION |
Article XV. LICENSE TAXES |
Division 2. SCHEDULE AND GENERAL REGULATIONS APPLICABLE TO CERTAIN BUSINESSES |
§ 26-999. Soft drinks, mineral and aerated water bottling.
Every person engaged in the business of manufacturing and bottling soft drinks, minerals or aerated water shall pay a license tax to be ascertained in the following manner:
(1)
If the total gross receipts of such business during the preceding year did not exceed $200,000.00, such person shall pay the sum of $300.00.
(2)
If the total gross receipts of such business were more than $200,000.00 and did not exceed $500,000.00, such person shall pay the sum of $450.00.
(3)
If the total gross receipts of such business were more than $500,000.00 and did not exceed $1,000,000.00, such person shall pay the sum of $600.00.
(4)
If the total gross receipts of such business were more than $1,000,000.00, such person shall pay the sum of $1,500.00.
(Code 1993, § 27-440; Code 2004, § 98-773)
(Code 1993, § 27-440; Code 2004, § 98-773)