§ 23-56. Principal contractors receiving identifiable federal appropriations for research and development services; license tax and fee requirements.

Every person designated as the principal or prime contractor receiving identifiable federal appropriations for research and development services as defined in Section 31.205-18(a) of the Federal Acquisition Regulation, or its successor, in the areas of (i) computer and electronic systems, (ii) computer software, (iii) applied sciences, (iv) economic and social sciences, and (v) electronic and physical sciences shall annually pay to the city a license fee of thirty dollars ($30.00) when total gross receipts are fifty thousand dollars ($50,000.00) or less, a license fee of fifty dollars ($50.00) when total gross receipts are greater than fifty thousand dollars ($50,000.00) but less than or equal to one hundred thousand dollars ($100,000.00), or a license tax computed at the rate of three cents ($0.03) per one hundred dollars ($100.00) on total gross receipts when total gross receipts are greater than one hundred thousand dollars ($100,000.00).

The license as provided under this section shall be based on federal funds received in payment of such contracts upon documentation provided by such person to the commissioner confirming the applicability of this section.

(Ord. No. 4969-96, § 1)

(Ord. No. 4969-96, § 1)