§ 126-142. Manufacturing, processing, quarrying and mining.

(a)

Every person engaged in manufacturing, processing, quarrying or mining in Collier County shall obtain a local business tax receipt in the amount determined by the maximum number of individuals actually employed, or to be employed during the respective tax year at the following rates:

(1)

1—10 employees ..... $30.00

(2)

11—20 employees ..... 60.00

(3)

21—30 employees ..... 90.00

(4)

31—40 employees ..... 120.00

(5)

41—50 employees ..... 180.00

(6)

51 or more employees ..... 225.00

In determining the number of individuals employed, all principals shall be deemed to be employees.

(b)

No such tax shall be required under this section if the manufacturing, processing, quarrying or mining is incidental to and a part of some other business classification on the same situs for which a local business tax is required and has been paid for that tax year.

(Ord. No. 07-51, § 32)