§ 66-135. License schedule.  


Latest version.
  • Any person who, either directly or indirectly, shall conduct or engage in any business mentioned in this section or shall use in connection therewith any vehicle, premises, machine or device, in whole or in part, shall pay a license tax according to the following schedule:

    AUTOMOBILE AND OTHER VEHICULAR ACTIVITIES:

    Dealers - New and/or used cars ..... 25.00

    Dealers - New and/or used cars plus accessories and repairs under one ownership ..... 50.00

    Farm equipment and tractors ..... 25.00

    Mobile home dealers ..... 25.00

    Motorcycles ..... 25.00

    Railroad ..... 50.00

    Vehicle leasing ..... 25.00

    Miscellaneous ..... 25.00

    Vehicles for hire - Carrying passengers

    1. Each vehicle ..... 10.00

    2. Each operator ..... 7.50

    BANKING/LENDING INSTITUTIONS:
     (PER LOCATION)

    Commercial banks ..... 100.00

    Savings and loans ..... 100.00

    Credit unions (exempt if nonprofit) ..... 50.00

    Automatic teller machines-per service terminal (except those located on site of financial institution ..... 25.00

    Miscellaneous ..... 50.00

    Finance company or money lender ..... 100.00

    COMMUNICATIONS:

    Newspaper ..... 25.00

    Radio station ..... 50.00

    Telegraph ..... 50.00

    Telephone ..... 100.00

    Cablevision ..... 100.00

    Telemarketing ..... 100.00

    Miscellaneous ..... 100.00

    CONTRACTORS:
     (Place of business inside city limits)

    General ..... 50.00

    Building ..... 35.00

    All others (e.g., electrical, paving, roofing, etc.) ..... 25.00

    ENTERTAINMENT/AMUSEMENT:

    Amusement parks (per day) ..... 250.00

    Bowling alley - each alley ..... 25.00

    Circus (per day) ..... 250.00

    Dance/music/event hall ..... 100.00

    Game room/amusement center ..... 50.00

    Plus each additional coin or token operated device or game ..... 10.00

    Golf course ..... 25.00

    Shooting gallery or range ..... 25.00

    Skating rink ..... 50.00

    Theaters - each screen ..... 50.00

    Miscellaneous ..... 50.00

    Circus parade (when circus outside city limits) ..... 100.00

    FLEA MARKET/FARMERS MARKET: ..... 100.00

    (Plus each space, stall, booth, stand) ..... 5.00

    FORTUNE TELLER/CLAIRVOYANT:
     (Per day) ..... 50.00

    GAS AND OIL DEALERS:

    Wholesale gasoline, oil, propane, etc. ..... 125.00

    Retail propane, fuel oil, etc. ..... 125.00

    Retail gasoline and oil - per dispenser, hose or nozzle ..... 25.00

    Miscellaneous ..... 125.00

    GENERAL BUSINESS:

    1—5 employees ..... 25.00

    6—10 employees ..... 30.00

    11-20 employees ..... 40.00

    Over 20 employees ..... 50.00

    INSURANCE COMPANIES (No local office): ..... 30.00

    Each agency ..... 25.00

    Each adjuster ..... 25.00

    JUNK DEALERS (Used parts, scrap metal, etc.): ..... 100.00

    MERCHANT:

    Retail ..... 25.00

    Wholesale:

    0—3,000 square feet, 1—5 employees (wholesale) ..... 25.00

    3,001—6,000 square feet, 6—10 employees ..... 40.00

    6,001—9,000 square feet, 11—20 employees ..... 80.00

    Over 9,000 square feet, over 20 employees ..... 100.00

    MERCHANT/NONPERMANENT:

    Miscellaneous ..... 50.00

    Peddler ..... 125.00

    MISCELLANEOUS/UNCLASSIFIED: ..... 25.00

    PAWNBROKER: ..... 100.00

    PRODUCTION/MANUFACTURING:

    1—10 employees ..... 25.00

    11—50 employees ..... 30.00

    51—100 employees ..... 40.00

    Over 100 employees ..... 60.00

    PROFESSIONAL (Per professional):

    Doctors, lawyers, architects, morticians, accountants, engineers, etc. ..... 35.00

    Plus per nonprofessional employee over one ..... 2.00

    RENTAL UNITS:

    Hotel/motel, roominghouse, bed and breakfast ..... 10.00

    Plus per unit ..... 2.00

    Apartment, mobile homes (license not required for two units or less) (first) ..... 10.00

    Plus per unit ..... 3.00

    Warehouse ..... 25.00

    Plus per 1,000 square feet ..... 2.00

    Miscellaneous ..... 25.00

    Plus per space, unit or 1,000 square feet ..... 2.00

    RESTAURANTS:

    0—50 seats ..... 25.00

    51—70 seats ..... 30.00

    71—100 seats ..... 40.00

    Over 100 seats ..... 50.00

    No seating ..... 30.00

    SCHOOLS/DAY CARE: ..... 25.00

    VENDING MACHINES (Per machine):

    Merchandise ..... 4.00

    Service ..... 4.00

    WEAPONS: ..... 500.00

(Code 1958, § 18-29; Ord. No. 783, § 1, 11-11-91; Ord. No. 830, § 1, 4-25-95)