When amount of tax computed according to amount of measurement

When the amount of a business tax is based upon or measured by the amount of floor space, the seating capacity, the number of workers, the number of units of equipment or any other units of measurement, the business tax shall be due and payable according to the greatest amount of floor space, the highest seating capacity, the greatest number of workers, the greatest number of units of equipment and the greatest number of any other units of measurement employed or used during any twenty-four-hour period of the business tax year. Each officer of a corporation is considered a worker. After the payment of a business tax, if the amount or number of units of measurement are increased, an additional business tax shall be paid for the increase.

(Ord. No. 89-245, § 2(37-116), 9-28-89; Ord. No. 94-145, § 2, 7-21-94; Ord. No. 96-146, § 2, 7-18-96)