The business tax rates and method of application for each business classification described in this chapter shall be established from time to time by a resolution of the city council. The tax rate measure for all business classifications except for classifications listed below, defined in Section 6.01.120, shall be gross receipts as further defined in Section 6.01.010. For the business classifications of administrative headquarters and manufacturers defined in Section 6.01.120, the tax rate measure shall be the cost of operations or gross receipts, whichever is greater. For the following business classifications of transient sales, special events, seasonal sales, transportation of persons and goods, and production/film making as defined in Section 6.01.120, the tax rate measure shall be a fixed period, activity, or vehicle. (Ord. 1921 NCS §2 (part), 1993.)