§ 18-38. Classification and schedule of business taxes.
The following annual business taxes will be levied at the time the business tax receipt is issued:
ABSTRACT OR TITLE COMPANY ..... $ 50.00
ACUPUNCTURIST ..... 50.00
ADVERTISING ..... 30.00
AIR CONDITION/REFRIGERATION REPAIR (portable) ..... 50.00
ALCOHOLIC BEVERAGES ..... 50.00
AMUSEMENTS ..... 50.00
ANIMAL GROOMING ..... 30.00
APARTMENTS:
(1)
Base rate ..... 10.00
(2)
Each additional apartment ..... 2.00
APPRAISER ..... 50.00
ARCADE:
(1)
1 to 24 games/rides ..... 100.00
(2)
25 or more games/rides ..... 200.00
ARCHITECT ..... 50.00
ARTIST ..... 30.00
ASTROLOGER ..... 200.00
AUCTION HOUSE ..... 100.00
AUCTIONEER ..... 50.00
AUDITING COMPANY ..... 50.00
AUTOMOBILE DETAILING ..... 50.00
AUTOMOBILE REPAIR (mobile) ..... 50.00
AUTOMOBILE REPAIR SHOP ..... 30.00
AUTOMOBILE SALES ..... 50.00
AUTOMOBILE STORAGE AND GARAGE ..... 30.00
BAIT AND TACKLE SHOP ..... 50.00
BAKERY ..... 30.00
BANK ..... 50.00
BARBERSHOP:
(1)
1 chair ..... 20.00
(2)
Each additional chair ..... 10.00
BEAUTY PARLOR ..... 20.00
BICYCLE SHOP ..... 20.00
BOARDING KENNEL ..... 50.00
BOAT FOR HIRE:
(1)
1 to 10 people ..... 20.00
(2)
Over 10 people ..... 30.00
BOAT STORAGE (dry):
(1)
Minimum fee ..... 50.00
(2)
Each additional space over 25 ..... 2.00
BOOKKEEPER/ACCOUNTING SERVICE ..... 30.00
BOTTLING WORKS ..... 70.00
BOWLING ALLEY:
(1)
2 alleys ..... 30.00
(2)
Each additional alley ..... 15.00
BROKER ..... 50.00
BUILDING AND LOAN OR LOAN COMPANY ..... 50.00
BUILDING SUPPLIES ..... 50.00
CABINET SHOP ..... 50.00
CANNING FACTORY ..... 50.00
CAR WASH ..... 50.00
CARD OR GIFT SHOP ..... 30.00
CARPET CLEANING ..... 30.00
CARPET INSTALLER ..... 50.00
CATERING SERVICE ..... 50.00
CERAMICS SHOP ..... 50.00
CERTIFIED PUBLIC ACCOUNTANT ..... 50.00
CHILD CARE NURSERY ..... 50.00
CHIROPODIST ..... 20.00
CHIROPRACTOR ..... 20.00
CLAIRVOYANT ..... 200.00
CLINICAL SOCIAL WORKER ..... 30.00
COIN-OPERATED DEVICE:
(1)
1 device ..... 50.00
(2)
Each additional device ..... 20.00
COLD STORAGE ..... 50.00
COLLECTION AGENCY ..... 50.00
COMMISSION MERCHANT ..... 50.00
COMPUTER SERVICE ..... 50.00
CONSULTANT ..... 50.00
CONTRACTOR:
(1)
General (class A) ..... 100.00
Building (class B) ..... 100.00
Residential (class C) ..... 100.00
(2)
Subcontractor:
Aluminum ..... 50.00
Block and brick ..... 50.00
Carpentry ..... 50.00
Concrete finishing ..... 50.00
Drywall ..... 50.00
Electric ..... 50.00
Fence ..... 50.00
Framing ..... 50.00
Heating and air conditioning ..... 50.00
Housemoving ..... 100.00
Insulation ..... 50.00
Marble ..... 50.00
Masonry ..... 50.00
Painting ..... 50.00
Paper hanging ..... 50.00
Paving ..... 100.00
Plastering ..... 50.00
Plumbing ..... 60.00
Pool installation ..... 50.00
Roofing ..... 50.00
Tile/vinyl ..... 50.00
CONVENIENCE STORE ..... 50.00
DANCE HALL ..... 100.00
DEALER ..... 50.00
DELICATESSEN ..... 50.00
DENTIST ..... 20.00
DIET CENTER ..... 50.00
DIRECTORIES ..... 20.00
DIVINE HEALER ..... 200.00
DRYCLEANER ..... 20.00
EMPLOYMENT AGENCY ..... 50.00
ENGINEER ..... 50.00
EXHIBITION:
(1)
Day ..... 10.00
(2)
Week ..... 40.00
EXPRESS COMPANY ..... 30.00
EXTERMINATOR (pest control) ..... 50.00
FEED-SEED STORE ..... 30.00
FISH OR MEAT MARKET ..... 30.00
FLEA MARKET (each stand) ..... 20.00
FLORIST ..... 20.00
FORTUNETELLER ..... 200.00
FRUIT OR VEGETABLE STAND ..... 20.00
FUNERAL DIRECTOR/FUNERAL HOME ..... 50.00
GARAGE ..... 20.00
GAS, LIQUEFIED PETROLEUM ..... 30.00
GASOLINE FILLING STATION (each pump) ..... 10.00
GENERAL PRACTITIONER (M.D.) ..... 20.00
GOLF COURSE:
(1)
Regular ..... 75.00
(2)
Miniature ..... 50.00
(3)
Driving range ..... 50.00
GROCERY STORE ..... 50.00
GUNSMITH ..... 50.00
HANDY MAN OR WOMAN ..... 20.00
HEALTH STUDIO ..... 50.00
HEARING AID SALES/SERVICE ..... 30.00
HOSPITAL (private) ..... 50.00
HOTEL, MOTEL, TAVERN OR BOARDINGHOUSE:
(1)
3 to 5 rooms ..... 6.00
(2)
6 to 10 rooms ..... 10.00
(3)
11 to 15 rooms ..... 15.00
(4)
16 to 30 rooms ..... 25.00
(5)
30 to 50 rooms ..... 40.00
(6)
Over 50 rooms ..... 50.00
HYPNOTIST ..... 50.00
INSURANCE:
(1)
Agency ..... 50.00
(2)
Company ..... 50.00
INTERIOR DECORATOR ..... 30.00
INVESTIGATOR (private) ..... 50.00
JANITORIAL SERVICE ..... 20.00
JEWELRY REPAIR ..... 30.00
JUNK DEALER ..... 50.00
LABORATORY ..... 50.00
LANDSCAPE ARCHITECT ..... 50.00
LAUNDRY:
(1)
Located outside the city and doing business inside the city ..... 150.00
(2)
Located and doing business in the city ..... 50.00
(3)
Hand laundry in the city ..... 20.00
LAWN CARE/YARD WORK ..... 20.00
LAWYER ..... 20.00
LIGHT AND POWER COMPANY ..... 50.00
LOAN COMPANY. See: BUILDING AND LOAN COMPANY
LOCKSMITH ..... 30.00
LUNCH STAND (portable) ..... 70.00
MACHINE SHOP ..... 20.00
MANICURIST ..... 20.00
MANUFACTURER ..... 50.00
MARRIAGE AND FAMILY THERAPIST ..... 30.00
MASSEUR, MASSEUSE ..... 20.00
MEAT MARKET. See: FISH OR MEAT MARKET
MENTAL HEALTH COUNSELOR ..... 30.00
MERCHANT (wholesale/retail) ..... 50.00
MIDWIFE ..... 10.00
MILLINERY ..... 20.00
MINI-STORAGE FACILITY ..... 50.00
MOBILE HOME DEALER ..... 100.00
MOBILE HOME PARK:
(1)
1 to 25 spaces ..... 20.00
(2)
Each additional space ..... 2.00
MONUMENT DEALER ..... 30.00
MOTOR VEHICLES FOR HIRE:
(1)
Resident ..... 20.00
(2)
Nonresident ..... 50.00
MOTORCYCLE DEALER ..... 50.00
MUSIC INSTRUCTOR ..... 20.00
MUSIC MACHINES ..... 20.00
NATUROPATH ..... 50.00
NEWS DEALER ..... 10.00
NEWSPAPER PUBLISHER ..... 50.00
NOTARY PUBLIC ..... 20.00
NURSERY AND LANDSCAPING ..... 20.00
NURSING HOME ..... 50.00
OCCUPATIONAL THERAPIST ..... 30.00
OFFICE EQUIPMENT ..... 20.00
OILS, FUELS (wholesale) ..... 100.00
OPTICIAN ..... 20.00
OPTOMETRIST ..... 20.00
OSTEOPATH/OSTEOPATHIC PHYSICIAN ..... 20.00
PACKINGHOUSE (fruits) ..... 30.00
PAINTER (sign) ..... 20.00
PALMIST ..... 200.00
PAWNBROKER ..... 50.00
PHARMACY ..... 30.00
PHOTOGRAPHER ..... 30.00
PHYSICAL THERAPIST ..... 30.00
PHYSICIAN (general) ..... 30.00
PHYSICIAN'S ASSISTANT ..... 30.00
PIANO TUNER ..... 20.00
PODIATRIST ..... 20.00
POOL AND BILLIARDS ..... 50.00
PRESSURE CLEANING ..... 50.00
PRINTING COMPANY ..... 50.00
PSYCHIATRIST ..... 50.00
PSYCHOLOGIST ..... 30.00
RADIO/TV STATION ..... 50.00
REAL ESTATE:
(1)
Broker ..... 50.00
(2)
Salesperson ..... 20.00
RENTAL SERVICE ..... 50.00
REPAIR SHOP ..... 20.00
RESTAURANT:
(1)
Seating capacity 1 to 30 ..... 20.00
(2)
Seating capacity 31 to 40 ..... 30.00
(3)
Seating capacity 41 or more ..... 50.00
ROVING VAN ..... 50.00
SAWMILL ..... 50.00
SCHOOL (private) ..... 50.00
SHEETMETAL SHOP ..... 20.00
SHOE REPAIR ..... 20.00
SHOOTING GALLERY ..... 50.00
SHOWS:
(1)
Tickets $0.50 or less ..... 100.00
(2)
Tickets over $0.50 ..... 200.00
(3)
Circus ..... 200.00
SHUFFLEBOARD ..... 100.00
SKATING RINK ..... 50.00
STENOGRAPHER ..... 10.00
SUBCONTRACTOR. See: CONTRACTOR
SURETY COMPANY ..... 70.00
SURGEON ..... 20.00
SURVEYOR ..... 20.00
TALENT AGENCY ..... 50.00
TAXICABS. See: MOTOR VEHICLES FOR HIRE
TELEGRAPH COMPANY ..... 70.00
THEATERS:
(1)
500 seats or less ..... 50.00
(2)
More than 500 seats ..... 100.00
(3)
Outdoor, per speaker ..... 0.90
TIRE RETREADING ..... 50.00
TRAVEL AGENCY ..... 50.00
TRAVEL TRAILER PARK. See: MOBILE HOME PARK
UNCLASSIFIED ..... 50.00
UPHOLSTERY ..... 30.00
VENDING MACHINE COMPANY ..... 50.00
VENDING MACHINES:
(1)
$0.01 to $0.15 ..... 10.00
(2)
$0.16 or more ..... 5.00
VETERINARIAN ..... 20.00
VIDEO RENTAL ..... 50.00
WHOLESALE DISTRIBUTOR ..... 50.00
WINDOW TREATMENT (drapes/blinds) ..... 30.00
WRECKER SERVICE ..... 50.00
(Ord. No. 1991-24, § 1, 10-8-91; Ord. No. 2007-13, §§ 1, 14, 3-20-07)