A. On and after 11:59 p.m. on December 31, 1979, and in each and every calendar month thereafter, commencing with the month of January, 1980, there is levied by the city upon, and there shall be collected monthly from and paid to the finance director by every person engaged in any business, trade, profession or calling of any kind having a fixed or transitory situs within the city, for any period of time in a calendar month, a business occupational privilege tax in the sum of two dollars per month for the first owner, partner, manager or employee, and the additional sum of two dollars per month, for each and every additional owner, partner, manager, officer or employee who performs, within the city for any period of time in a calendar month, any services or other activities in the operation of such business, trade, occupation, profession or calling.

B. Each and every person engaged in business within the city for the calendar month of January, 1980, shall on or before the twenty-eighth day of February, 1980, and for each and every calendar month thereafter, on or before the last day of the month following, prepare and file a return for such taxable calendar month, and at the same time pay to the finance director the tax imposed in this chapter for such calendar month, computed at the rate as set forth in subsection A of this section, upon the number of owners, partners, managers and employees who performed in the city, for any period of time any services or other activities in the operation of the business within the city during each taxable calendar month.

C. The tax levied under this chapter is imposed for the support of the government of the city as set forth in Section 3.16.030; and the levy of the tax under this chapter is in addition to all other taxes, excises and licenses levied and imposed under any other provisions of the official code or ordinances of the city, and in addition to any taxes, excises or licenses imposed under the laws of the state of Colorado.

D. Where the business occupational privilege tax is otherwise payable for an employee who performs services for a single employer within the city and within one or more Colorado cities which also levy an employer or business occupational privilege tax, the city's tax shall be payable unless such services, in terms of number of hours in the calendar month performed in the city for such employer, are less than such services performed in any other Colorado city which levies an employer or business occupational privilege tax. (Ord. 1993-7 Exh. B (part))