hire from a place within the City of Los Angeles. (Amended by Ord. No. 139,139, Eff. 9/14/69.) 4. No business tax shall be required to be paid for the business of operating a single taxicab in the City pursuant to a written vehicle permit issued under Section 71.02. (Added by Ord. No. 150,105, Eff. 10/9/77.) (c) Measure of Tax Reporting Period. (Amended by Ord. No. 166,204, Eff. 10/11/90, Oper. 1/1/91.) The tax required to be paid by this section shall be reported and paid annually. Every person engaged in the business subject to tax under this section shall pay a minimum tax of $54.99 per year at the beginning of each calendar year which shall be given as a credit against the total tax due for such year. The tax required to be paid under this section shall be measured as follows: 1. For each vehicle having a seating capacity of 10 or less persons, the tax shall be $1.06 for each day or fraction thereof of its operation as specified in Subsection (b); 2. For each vehicle having a seating capacity of 11 to 30 persons, inclusive, the tax shall be $1.60 for each day or fraction thereof of its operation as specified in Subsection (b); and 3. For each vehicle having a seating capacity of 31 or more persons, the tax shall be $2.19 for each day or fraction thereof of its operation as specified in Subsection (b). In determining seating capacity of any vehicle used to measure the tax imposed under this section, the capacity to hold adult passengers as set forth in the specifications of the manufacturer shall be the determining factor, and seats provided for the driver, and announcer or conductor, if any, shall be included in addition to such specified capacity. (d) Method of Reporting. 1. No person shall engage in such business or perform any act required to be taxed under this section during any tax period without first obtaining a registration certificate and paying a minimum tax for that year in the amount of $54.99. (Amended by Ord. No. 166,204, Eff. 10/11/90, Oper. 1/1/91.) 2.