Architects
|
$100.00
| |||
Astrologers. One who, for compensation, tells or pretends to
foretell future events by studying the position and location of the
heavenly bodies and ascertaining their alleged influences upon human
life and human destiny
|
$75.00
| |||
Auctions of goods, merchandise. Each auction of goods or merchandise
in any store or other building, per day
|
$10.00
| |||
This license shall not apply to the sale of unclaimed goods
by an express company or any other person having a merchant's license.
| ||||
Auction sales companies. Each auction sales company
|
$100.00
| |||
Auctioneers. One (1) who sells or offers to sell any goods,
wares, merchandise or other personal property or any real estate or
any interest therein at any store, stand or other place of business
within the City at public auction or outcry, whether the same be exempt
from auction duty or not; or shall advertise or in any manner hold
himself/herself out as an auctioneer for public patronage and shall
receive fees or any other compensation for his/her service
|
$16.00
| |||
Provided, no auctioneer shall sell at public auction any property
whatsoever upon any public street, square or alley.
| ||||
Automatic scale machines. Every person who operates, keeps or
maintains for use automatic scale machines, per machine, when such
machine is operated by a coin of the value of:
| ||||
One cent ($.01) or less
|
$3.00
| |||
More than one cent ($.01)
|
$6.00
| |||
Automobile accessory dealers. Any person who shall buy, manufacture or assemble and sell or offer for sale any tires or other fixtures, appliances or accessories to or for automobiles, trucks or trailers, except persons licensed as merchants. Gross receipts tax (See § 605.260).
| ||||
Automobile agencies. Any person who sells, trades or offers to sell or trade automobiles, trucks, trailers or buses, which are not the property of such person, as the employee, agent or representative of a non-resident manufacturer, owner or dealer. Gross receipts tax (See § 605.260).
| ||||
Automobile dealers. Any person who shall buy for the purpose of sale or trade or who shall sell, trade or offer to sell or trade automobiles or other motor vehicles. Gross receipts tax (See § 605.260).
| ||||
Automobile garages. Any shop or place where automobiles or other motor vehicles are kept, repaired, cleaned or oiled or are let for hire, except the storage place for automobiles of the owner at the private residence of such owner. Gross receipts tax (See § 605.260).
| ||||
Bakeries. Any shop, stand, store or place where bread, cakes, cookies, doughnuts, pies, pastries and/or similar products are manufactured, prepared, sold or offered for sale, except a person who is licensed to do business as a merchant who sells but does not manufacture such products. Gross receipts tax (See § 605.260).
| ||||
Banks
|
$500.00
| |||
Barbers. (See hair stylist)
| ||||
Beauty operators. (See hair stylist)
| ||||
Bill, circular distributors. Each distributor of bills, circulars
or other advertising matter
|
$50.00
| |||
Provided this license shall not be required from any person
distributing bills, circulars or other advertising matter pertaining
to his/her own business.
| ||||
Billposters. Each person who shall, for hire, post bills or
other advertisements of any kind in places exposed to public view
|
$50.00
| |||
Provided, this license shall not be required from any person
posting bills or other advertising matter pertaining to his/her own
business.
| ||||
Billiard tables. Each billiard or pool table set up and used
for hire
|
$10.00
| |||
Blacksmiths. Any person who operates a shop, stand or place where horses are shod or metal is worked or fashioned or where metal objects are made, altered or repaired. Gross receipts tax (See § 605.260).
| ||||
Boardinghouses. (See rooming houses)
| ||||
Body, fender, paint shops
|
$25.00
| |||
Books, stationery dealers. (See merchants)
| ||||
Boot, shoe dealers. (See merchants)
| ||||
Bottling distributors. Any person who sells or sells and delivers in the City carbonated beverages or soft drinks which are prepared and bottled elsewhere than in the City. Gross receipts tax (See § 605.260).
| ||||
Bottling works. Any place of business or establishment in the
City where soft drinks or other liquids are prepared and bottled.
| ||||
Gross receipts tax (See § 605.260).
| ||||
Bowling alleys. Every bowling alley or ten (10) pin alley set up and used for hire. Gross receipts tax (See § 605.260)
| ||||
Brokers. (See mercantile agents)
| ||||
Brokers in merchandise. Each person having an office or other
place of transacting business in the City not carrying a stock of
goods and selling merchandise or goods of any kind for a commission
or other compensation
|
$25.00
| |||
Brokers in options. Each person who sells or offers for sale
any lot, land, tract or article wherein he/she is not the owner in
fee, but has obtained an option on the same
|
$15.00
| |||
Brokers in stocks, bonds, etc. Every person who buys, sells
or offers to buy and sell stocks or shares in any corporation, joint
stock company or association for money or property or on the weekly,
monthly or other partial payment plan
|
$50.00
| |||
Butchers. Any person who shall kill, cut, prepare and/or sell or offer to sell any fresh meat in quantities less than one-quarter (1/4) of a carcass. Gross receipts tax (See § 605.260).
| ||||
Candy stores. (See merchants)
| ||||
Canvassers. (See traveling salesmen)
| ||||
Carnivals. Each combination of two (2) or more shows, rides,
concessions, motor dromes or other means of amusement or any aggregation
or combination of the same, per week
|
$500.00
| |||
Carpet dealers. (See merchants)
| ||||
Casualty companies. (See fire insurance companies)
| ||||
Chauffeurs. Any person who shall drive the automobile of another
for hire, per year
|
$10.00
| |||
Cigar and tobacco dealers. (See Merchants)
| ||||
Circuses, menageries, etc. Each circus or menagerie or circus
and menagerie, wild west show and dog and pony show:
| ||||
For the first (1st) day
|
$100.00
| |||
For each succeeding day
|
$50.00
| |||
Each side show charging a separate admission fee:
| ||||
For the first (1st) day
|
$10.00
| |||
For each succeeding day
|
$5.00
| |||
Circus or menagerie street parades in the City when the circus
or menagerie exhibits are located outside the City:
| ||||
For the first (1st) day
|
$25.00
| |||
For each succeeding day
|
$12.50
| |||
Any circus or menagerie that shall sell tickets directly or
indirectly for a greater sum than that advertised as the price of
admission or who shall sell reserved seats for a greater sum than
the price of admission shall, in addition to the above charges, pay
to the City the sum of
|
$200.00
| |||
Failure to pay such sum upon demand shall cause any license
issued hereunder to be null and void.
| ||||
All shows other than menageries or circuses, wild west shows
or dog and pony shows not showing in a licensed theater:
| ||||
For the first (1st) day
|
$20.00
| |||
For each succeeding day
|
$6.00
| |||
Provided that this tax shall not apply to any show connected
with a licensed carnival.
| ||||
Clairvoyants. One (1) who practices and has, or pretends to
have, the ability, gift or faculty of seeing or discerning objects
not present to sense or within the reach or knowledge of persons under
normal conditions
|
$75.00
| |||
Cleaners. (See cleaning establishments)
| ||||
Cleaning establishments. Any shop, stand or place of business where clothing or other articles are washed, cleaned or renovated. Gross receipts tax (See § 605.260).
| ||||
Clothing merchants. (See merchants)
| ||||
Cold storage houses. (See ice dealers)
| ||||
Collection agencies. Every person representing or holding himself/herself
out as a collection agency or doing a general collection business
for the public
|
$10.00
| |||
Concrete block and brick factories. Any person who buys, sells or deals in concrete blocks or bricks. Gross receipts tax (See § 605.260).
| ||||
Confectioners. (See merchants)
| ||||
Contractors. Any person who, in the capacity of an independent
contractor, contracts with any business, property owner or person
to perform a particular job or jobs.
|
$50.00
| |||
Cosmetologists. (See hair stylist)
| ||||
Creameries, per year
|
$20.00
| |||
Dairies. Gross receipts tax (See § 605.260).
| ||||
Dance halls. Any place of business, open to the public, where
dancing takes place and where there is music provided by an orchestra,
band or mechanical means
|
$30.00
| |||
Delivery wagons. (See vehicles)
| ||||
Department stores. (See merchants)
| ||||
Dray wagons. (See vehicles)
| ||||
Electric machinery dealers. (See merchants)
| ||||
Entertainments. Any public entertainment not otherwise taxed
under this schedule:
| ||||
Per day
|
$5.00
| |||
Per month
|
$25.00
| |||
Express companies
|
$20.00
| |||
Farm machinery, implements. (See merchants)
| ||||
Feed and boarding stables. (See livery and feed stables)
| ||||
Feed dealers, retail. Gross receipts tax (See § 605.260).
| ||||
Five and ten cent stores. (See merchants)
| ||||
Fix-it shops. Any room, building or place at which or in which
furniture, guns, safes, locks, knickknacks or odds-and-ends are repaired,
fixed or amended
|
$15.00
| |||
Floor sanders, tile and carpet layers, per year
|
$50.00
| |||
Flour mills:
| ||||
25 or less barrel capacity per day
|
$26.00
| |||
25 to 35 barrel capacity per day
|
$51.00
| |||
35 to 50 barrel capacity per day
|
$76.00
| |||
Over 50 barrel capacity per day
|
$101.00
| |||
Fortunetellers. One who, for compensation, tells or pretends
to foretell, by any means or method whatsoever, the events of another's
life
|
$75.00
| |||
Fresh fish dealers. (See merchants)
| ||||
Fresh fish peddlers. (See transient merchants)
| ||||
Fruit dealers. (See merchants)
| ||||
Fur dealers
|
$15.00
| |||
Furniture dealers, new and secondhand. (See merchants)
| ||||
Garages. (See automobile garages)
| ||||
General fire insurance agencies. Any person authorized to write
fire, lightning, wind, cyclone, tornado, plate glass, burglary, casualty,
accident and health insurance and to execute fidelity and surety bonds
|
$50.00
| |||
General insurance agents. Any person authorized to write fire,
lightning, wind, cyclone, tornado, plate glass, burglary, casualty,
life, accident and health insurance or any other insurance not specifically
mentioned, also to execute and write fidelity and surety bonds
|
$100.00
| |||
General life insurance agencies. Any person authorized to write
life, accident and health insurance
|
$50.00
| |||
Gun stores and sporting goods. (See merchants)
| ||||
Haberdashery or men's furnishing goods. (See merchants)
| ||||
Hairdressers. (See hair stylist)
| ||||
Hair stylist:
| ||||
For the shop and one (1) hair stylist per year
|
$50.00
| |||
Each additional hair stylist in the shop per year
|
$10.00
| |||
Hardware and tinware stores. (See merchants)
| ||||
Harness and saddlery. (See merchants)
| ||||
Hawkers. Any person other than an auctioneer who sells or offers
to sell goods, wares or merchandise at public outcry
|
$15.00
| |||
Hay dealers. (See merchants)
| ||||
Horse and cattle dealers
|
$15.00
| |||
Hospitals, per year
|
$200.00
| |||
Plus, per room, per year
|
$1.00
| |||
Hotels. Any place or establishment of fifty (50) rooms or more engaged in the renting of rooms to transients. Gross receipts tax (See § 605.260).
| ||||
House movers. Any person who shall move any house, structure
or building of any kind or character whatsoever across any street,
avenue, alley or other public way in the City
|
$15.00
| |||
Hucksters. Every person selling produce, grain, butter, eggs,
fowl or vegetables of any kind or description, except such as are
produced or raised by his/her own labor or upon his/her own premises,
by going from place to place with a wagon, cart, automobile, truck
or other vehicle, per day, per vehicle
|
$10.00
| |||
Ice cream parlors. Any store, shop or place where ice cream, ices, sherbets or soft drinks are sold or served for consumption on the premises. Gross receipts tax (See § 605.260).
| ||||
Ice cream wagons. (See transient merchants)
| ||||
Ice dealers. Any person who buys, sells or deals in ice. Gross receipts tax (See § 605.260).
| ||||
Ice wagons. (See vehicles)
| ||||
Jewelry stores. (See merchants)
| ||||
Job printing plants. Any person who does miscellaneous printing for hire. Gross receipts tax (See § 605.260).
| ||||
Junk dealers. Any person engaged in the business of buying or
selling or offering for sale or dealing in old iron, brass, steel,
hides, wood, bones, rags and bottles
|
$50.00
| |||
Knife and cane racks:
| ||||
Per day
|
$3.00
| |||
Per month
|
$30.00
| |||
Ladies' furnishing goods. (See merchants)
| ||||
Laundries. Any person who washes or irons or offers to wash or iron clothing or fabrics for others, except such person who performs such service in his/her own or his/her customer's private premises and who operates not more than one (1) washing machine and two (2) hand irons in so doing. Gross receipts tax (See § 605.260).
| ||||
Laundry agents, for hire
|
$6.00
| |||
Laundry wagons. (See vehicles)
| ||||
Livery and feed stables. A place where horses, mules or other
animals are kept for hire or boarded and kept for compensation
|
$11.00
| |||
Loan companies. Any person who shall lend or offer to lend or
negotiate the loan of any money belonging to himself/herself or another
and who shall advertise money to lend or one who purchases negotiable
instruments and collects the same for the interest, including savings
and loan associations, per year
|
$250.00
| |||
Lumber dealers. Any person who buys, sells or deals in lumber or wood products. Gross receipts tax (See § 605.260).
| ||||
Lunch counters. Any stand or place where sandwiches, lunches and/or drinks are sold other than regular meals and where tables and chairs are not provided for the customers. Gross receipts tax (See § 605.260).
| ||||
Machine shops. Any shop, stand or place of business maintaining or operating machines for making or repairing articles of wood or metal, tools or equipment for others for a consideration. Gross receipts tax (See § 605.260).
| ||||
Massage therapist
|
$25.00
| |||
Mediums. One who practices and to whom the actions of another
being is claimed to be manifested and transmitted by artemal magnetism
of a person to whom spiritual manifestations are claimed to be made,
especially one who is claimed to be capable of holding communication
with spirits of the deceased
|
$75.00
| |||
Merchants. Any person who buys, sells or deals in any goods, wares or merchandise at any store, stand or place of business within the City and not otherwise specifically taxed by this schedule. Gross receipts tax (See § 605.260).
| ||||
Merchant tailors
|
$10.00
| |||
Mercantile agents or brokers. One who, for a commission, brokerage
fee or other compensation, negotiates between the owner and purchaser
or their respective agents for the sale of goods, wares and merchandise
or other articles of commerce
|
$25.00
| |||
Merchants, commission. A person having a place of business who,
for another person and for a commission or other compensation, buys,
sells or receives on consignment for sale or negotiates between the
owner and purchaser for the purchase or sale of any goods, wares or
merchandise, flour, grain, provisions, produce or other articles of
commerce
|
$25.00
| |||
Merry-go-rounds and rotary swings:
| ||||
Per day
|
$1.00
| |||
Per week
|
$5.00
| |||
Milk depots
|
$16.00
| |||
Millinery stores. (See merchants)
| ||||
Mobile advertising. Any person doing business as a portable
or motor advertising concern, using electric or vocal amplifying equipment,
advertising any individual, products or concern on the streets or
alleys of the City or on private property or producing music through
such electric or vocal amplifiers for the purpose of attracting attention
of the public to any individual, product or concern
|
$20.00
| |||
Provided, this tax shall not apply to such advertising or announcements
made by persons in their respective places of business.
| ||||
Monument works or marble dealers, per year
|
$30.00
| |||
Motorcycles. (See automobile dealers)
| ||||
Neon sign companies. Any person that repairs, installs, makes
or sells neon signs, per year
|
$50.00
| |||
New and secondhand stores. (See merchants)
| ||||
Newspaper offices. (See publishers)
| ||||
Notion stores. (See merchants)
| ||||
Office buildings. Office buildings having five (5) or more rooms
for rent to the general public
|
$10.00
| |||
Plus, per each room in excess of five (5)
|
$.50
| |||
Office supply stores. Any person who buys, sells or deals in office supplies. Gross receipts tax (See § 605.260).
| ||||
Oil stations. Any shop, stand or place of business where gasoline, oils and/or other petroleum products are sold or distributed at retail, except where such sale or distribution is purely an incidental part of the business of a duly licensed merchant. Gross receipts tax (See § 605.260).
| ||||
Opera houses. (See theaters)
| ||||
Optical goods. (See merchants)
| ||||
Outdoor advertising companies, per year
|
$100.00
| |||
Paint and wallpaper stores. (See merchants)
| ||||
Palmists. One who practices palmistry or claims to read character
or to reveal past, present or future events by the lines in the palm
of the hand
|
$75.00
| |||
Patent medicine vendors, transient. (See transient merchants)
| ||||
Performances not in a licensed theater. (See circuses)
| ||||
Pest control. Any person engaging in the business of resident,
transient or itinerant termite treatment or eradication, commonly
known as pest control, per year
|
$50.00
| |||
Plus, for each outside solicitor or sales person, per day
|
$5.00
| |||
Photographers. Any person, whether resident, transient or itinerant,
engaging in the business of portrait or commercial photography or
in the enlarging, copying, coloring or portrait finishing of photographs
or soliciting or offering for sale any of such goods or services,
directly or indirectly, verbally, by telephone, by mail, through the
use of coupons or tokens of whatever nature or by means of printed
advertisements of any form, by subterfuge or otherwise, in the City,
per year
|
$25.00
| |||
Plus, for each outside solicitor or sales person, including
solicitors or sales persons so employed but operating from their own
temporary or permanent residences or telephones and whether paid on
a salary or commission basis, contracted with or employed by such
photographer for his/her business, per day
|
$10.00
| |||
Picture shows. (See theaters)
| ||||
Pigeonhole tables, mechanical amusement devices. Each pigeonhole
table or other table or device or apparatus on or by means of which
games are played with pole or with poles and cues or by depositing
any coin, chip or slug therein per table or machine
|
$10.00
| |||
Pinball machines, per machine
|
$25.00
| |||
Plumbers. Every plumbing shop and/or heating shop in the City. Gross receipts tax (See § 605.260).
| ||||
Each person engaging in business as a master plumber or a journeyman
plumber
|
$26.00
| |||
Each service plumber going from place to place in the City and
not maintaining a place of business in the City, rendering plumbing
service
|
$26.00
| |||
Provided, any person having a display room for the purpose of
displaying plumbing goods, fixtures and other such merchandise for
sale shall be required to obtain a merchant's license if such stock
of goods, fixtures and other merchandise has a valuation of five hundred
dollars ($500.00) or more.
| ||||
Pool tables. (See billiard tables)
| ||||
Produce and/or poultry dealers. (See merchants)
| ||||
Public halls. Every hall kept for rent or use for dances, balls,
concerts, minstrels, lectures and other entertainments
|
$11.00
| |||
Public lectures. (See entertainments)
| ||||
Publishers, per year
|
$100.00
| |||
Queensware and notion stores. (See merchants)
| ||||
Racket stores. (See merchants)
| ||||
Radio broadcasting stations, per year
|
$50.00
| |||
Real estate dealers, realtors.
| ||||
Upon the first $300,000.00 gross sales, per year
|
$50.00
| |||
More than $300,000.00 and less than $500,000.00 gross sales,
per year
|
$150.00
| |||
More than $500,000.00 and less than $750,000.00 gross sales,
per year
|
$300.00
| |||
More than $750,000.00 gross sales, per year
|
$500.00
| |||
Refreshment stands, per day
|
$2.00
| |||
Refrigerator and/or radio repair shops, per year
|
$30.00
| |||
Repair shops. (See automobile garages)
| ||||
Restaurants. Any inn or establishment engaged solely or chiefly in the sale and serving of meals or lunches, where tables and chairs are provided for the customers. Gross receipts tax (See § 605.260).
| ||||
Rooming, boarding houses. Every public rooming house where a
sign is displayed or any place where rooms are rented to transient
trade, whether by the day, week or month, without meals, for pay or
other compensation, with five (5) to ten (10) rooms, per year
|
$10.00
| |||
Plus for each additional room used for guests, per year
|
$.50
| |||
Every public boarding house where persons are boarded and where
the keeping of boarders generally is carried on and which is held
out by the owner as a place where boarders are kept, per year
|
$10.00
| |||
Rug and carpet cleaners, per year
|
$25.00
| |||
Sale of unclaimed goods, by express companies or common carriers,
per sale, per day
|
$5.00
| |||
Septic tank sanitary pumper operators. Any person who, in the
capacity of an independent contractor, shall in any manner clean out
septic tanks for profit, per year
|
$25.00
| |||
Sewing machine agents, dealers
|
$20.00
| |||
Shoe repair shops, per year
|
$15.00
| |||
Provided any licensee hereunder shall be privileged to sell
shoe soles, shoe strings, shoe polish and other merchandise of a like
nature without obtaining a merchant's license.
| ||||
Shoeshining parlors
|
$15.00
| |||
Provided this shall not be required for a licensed barbershop
or a licensed shoe repair shop having a shoeshine stand.
| ||||
Shooting galleries. Any room or place where any kind of firearms or air guns are kept for public use, practice or sport or for hire, gain or profit. Gross receipts tax (See § 605.260).
| ||||
Sideshows. (See circuses)
| ||||
Sign painters, per year
|
$50.00
| |||
Skating rinks. Gross receipts tax (See § 605.260).
| ||||
Soft drink stands or vendors. Any person who sells soft drinks or non-alcoholic beverages or any place where the same are sold or served. Gross receipts tax (See § 605.260).
| ||||
Steam laundries. (See laundries)
| ||||
Stockyards. Any place where horses, mules, cattle, hogs or sheep
are bought or kept to be sold or bartered for compensation
|
$20.00
| |||
A livestock dealer is a person who buys, sells, barters or trades
horses, mules, cattle, hogs or sheep without being the keeper of a
stockyard or, sale stable; provided that no livestock dealer shall
be licensed and it shall be unlawful for him/her to conduct his/her
business upon any public lot, park, square, street, avenue or alley,
but shall conduct the same in some private barn, lot or enclosure
and there only.
| ||||
Street exhibitions, other than connected with a licensed carnival,
circus or menagerie, per day
|
$5.00
| |||
Subcontractors. Any person who, in the capacity of an independent
contractor, contracts with any contractor to perform a particular
job or jobs. See Contractor.
| ||||
Tea and coffee agents. (See transient merchants)
| ||||
Television repairmen, per year
|
$15.00
| |||
Theaters. Each public theater or motion picture show. Gross receipts tax (See § 605.260).
| ||||
Title Insurers. One providing title searches and insurance relating
to land titles and abstracts
|
$50.00
| |||
Tourist courts. Any place where a sign is displayed or any place
where rooms are rented to transient trade, whether by day, week or
month, without meals, for pay or other compensation, per year
|
$25.00
| |||
Plus, per room, per year
|
$1.50
| |||
Tourist homes. Any place where a sign is displayed or any place
where rooms are rented to transient trade, whether by day, week or
month, with or without meals, for pay or other compensation and where
the proprietor or owner thereof resides therein, with five (5) to
ten (10) rooms, per year
|
$50.00
| |||
Plus, for each additional room used for guests, per year
|
$1.50
| |||
Trailer courts, per trailer space, per year
|
$10.00
| |||
Transfer and job wagons. (See vehicles)
| ||||
Transient merchants. (See Article III of this Chapter)
| ||||
Trash and garbage haulers. Any person who, in the capacity of
an independent contractor, shall transport or dispose of for profit
any garbage, trash, ashes, miscellaneous waste, manure or other refuse,
per year:
| ||||
Commercial:
| ||||
Having 1 to 15 stops
|
$15.00
| |||
Having 16 to 30 stops
|
$20.00
| |||
Having more than 30 stops
|
$30.00
| |||
Residential:
| ||||
Having 1 to 100 stops
|
$15.00
| |||
Having 101 to 500 stops
|
$20.00
| |||
Having 501 to 1,000 stops
|
$30.00
| |||
Having more than 1,000 stops
|
$40.00
| |||
Traveling salesmen. Any person having a place of business in
the City where orders for the sale and delivery of merchandise are
taken, per day
|
$10.00
| |||
Undertakers. Any person who undertakes to conduct funerals or care for the bodies of the dead. Gross receipts tax (See § 605.260).
| ||||
Vehicles. Upon various vehicles not otherwise taxed by this
schedule or other provisions of the Code of Ordinances, as follows:
| ||||
Motor vehicles used for general draying or transfer purposes
or hauling of any kind in addition to the regular automobile license
tax.
|
$25.00
| |||
Vending machines. Every person engaged in the business of maintaining or operating vending machines of any kind or character in public places or in any place of business operated by coins. Gross receipts tax (See § 605.260).
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Wagons. (See vehicles)
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Warehouses
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$25.00
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Welding shops. (See machine shops)
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Wholesale butchers. Any person who kills for sale or who sell in quantities not less than one-quarter (¼) of a carcass or who sell in any quantity to retailers thereof any fresh meat or meat products. Gross receipts tax (See § 605.270).
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Wholesale feed dealers. Gross receipts tax (See § 605.270).
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Wholesale gasoline dealers. Any person selling gasoline, oil and/or other petroleum products at wholesale, which business is commonly known as "bulk station". Gross receipts tax (See § 605.260).
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Wholesale houses. Any house, store or establishment where goods, wares or merchandise are kept and sold or offered for sale to retailers or other persons for resale by such purchasers. Gross receipts tax (See § 605.270).
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Wholesale merchants. Any person who sells or offers to sell any goods, wares or merchandise to retailers or to other persons for resale by such purchasers. Gross receipts tax (See § 605.270).
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January 1 through March 31
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100%
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April 1 through June 30
|
75%
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July 1 through September 30
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50%
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October 1 through December 31
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25%
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Per day
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$10.00
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Per month
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$30.00
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Per year
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$75.00
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