§ 9-1-102. Amount of tax.

Every person engaging in, conducting or operating the business of a builder or developer in the city shall pay for the privilege of engaging in such business an annual license tax as follows:

(1)

Persons constructing on their own account for sale for the period of January 1, 1980, through March 31, 1980, $30 or $0.16 for each $100 of gross receipts from sales, whichever is higher; and for the period of April 1, 1980, through December 31, 1980, and thereafter, $30 or $0.16 for each $100 of gross receipts from sales made in this state during the preceding year, whichever is greater.

(2)

Persons constructing on their own account for rent, the license tax shall be as prescribed in section 9-1-88 of this code.

a.

For the purposes of this section, all revenue from business performed in a jurisdiction in this state which does not impose a business license tax shall be excluded from gross receipts as defined in this chapter.

b.

Any such person who has paid a license tax or any portion thereof for the tax year 1980, prior to May 27, 1980, shall upon application to the city's director of finance be reimbursed and repaid, or in that person's discretion to be credited for a succeeding year's tax, the amount of the tax paid in excess of the amount of tax due and owing for the year 1980 in accordance with the above schedule. (Code 1963, Sec. 20-99)