HomeMy WebLinkAboutOrdinances Book 12, Page 41, No Resolution Number41
A RESOLUTIOI? DECLA I_iC 7T`s' 1OL,ICY O? lTi; 30ARD OP COi7,'L33IO7'::!2'Z3 •,117.1-1
TO T:TE LI "'IN 0 OCCUPATIO71AL LICE`?32 TA-C�-,E OF 7112 ',707TYZ
DERIVED :,0 " SUCl? T4 �. 3
._.REAS, man;; of the people of the City who are employed by others,
including, non-residents who earn their livelihood here, are not noir a'.cin., any
direct dontribution for the maintenance of the city Government which includes
exrense for street construction work, maintenance of the floodwall and numorous
other benefits and advantages :,hich they enjoy; and
1.i7E7.'Z3A3, the license taxes now imposed upon businesses, professions, trade
and callings based upon the amount of gross receipts are inequitable in that a
percentage of the gross income of a particular line of business or of a professio
is not the fair measurement of ones ability to pay the taxes which should be im-
posed upon him; and
!711EREAS, it is believed that the levy of a to:: based upon a percentage of
the net profit or income of a business or professional man would be the most
fair and equitable method of determinin; that proportion which each should con-
tribute for the maintenance of city €overnment and the levy of taxes on this
basis could be uniform, those employed by others being required to .-y a tax
based upon their 3Toss earnings which, from the stand point of "tape home pay" is
substantially the same as the net profit of the business or professional man.
W-7 TIMEFORE, LE IT RESOLVED 'ATE 3OARD Oi CO'.:"1_,,,10 P i3 T CI _
_ ._.`:, IiT1WCXZ:
SEC TWO 1.
That the :'ayov and the members of the Board of Commissioners favor the
adoption of le -slation under which all persons employed in any hind of occu-
nation within the city would pay license taxes based upon a percentage of their
gross earnings where they are employed by others and a porcentage of their net
profits ,-:hen en.aged as o^rners of a business or in a profession.
SEC TION 2.
That a license tai: of one-half of one percent of the Zross salaries or
waGes of persons employed by others and a license tax of one percent of the net
income of those o:,m3ng their o,:rn business and of those follo•::in3 professions could
be a fair and equitable tax.
SEC T:O:i 3.
That the payor and Loard of Cwrmissioners further declare as their policy
if such license tax should be imposed, the Lse of the proceeds thereof for the
maintenance of the floodwall and the operation of the _"'lood protection facilities
and the construction and maintenance of streets, siderral':s and sewars.
4
SLC Ta 0:1 h.
midis rosolut .on shall be in full force and effcc L- from anCi aftop it,
adoption.
Passed by the =card of Commissioners April 1S, 1950
Recorded by Saran Thurman, City Clerk, April 10, 1950.