[§§ 3-1.201 through 3-1.243, codified from Ordinance No. 399, as amended by Ordinance Nos. 411, 418, 436, 465, and 477, amended in their entirety by Ordinance No. 486, effective March 26, 1966]
[Ord. 486, eff. March 26, 1966, as amended by § 4, Ord. 549, eff. January 1, 1972]
The license tax for restaurants, cafes, cafeterias, lunch counters, bars, hot dog stands, light lunch or sandwich shops, or eating or drinking places of any kind where food or beverage is sold shall be as follows:
(a) 
For restaurants, including eating places serving alcoholic beverages at tables only but not maintaining a bar, $93.75 per year as a basic license tax;
(b) 
For bars serving alcoholic beverages, $125 per year as a basic license tax;
(c) 
For restaurants and bars combined serving alcoholic beverages. $125 per year as a basic license tax;
(d) 
For restaurants and/or bars with outside service, an additional license tax of $93.75 per year;
(e) 
For restaurants and/or bars with outside service open after 11:00 p.m., an additional license tax of $93.75 per year;
(f) 
For restaurants and/or bars providing entertainment for their customers, an additional license tax of $62.50 per year; and
(g) 
For restaurants and/or bars providing the privilege or opportunity for their customers to dance, an additional license tax of $125 per year.
[Ord. 486, eff. March 26, 1966, as amended by § 5, Ord. 549, eff. January 1, 1972; § 2, Ord. 938-96, eff. November 14, 1996]
(a) 
Transient Rentals. The business license tax for all hotels, apartment units, rented rooms or units in residences or rooming houses, and lodgings and any other kind of housing or rooming facility in which one or more rooms or units are rented transiently as follows:
Number of Rental Units
Tax
1 or 2
Base Tax Rate
3 to 10
Base Tax Rate, plus $6.25 per each unit over 2
11 to 20
Base Tax Rate, plus $62.50, plus $5 per each unit over 10
21 to 30
Base Tax Rate, plus $112.50, plus $3.75 per each unit over 20
31 to 70
Base Tax Rate, plus $150, plus $2.50 per each unit over 30
Over 70
Base Tax Rate, plus $250, plus $1.25 per each unit over 70
(b) 
Nontransient Rentals. The business license tax for all apartment units, rented rooms or units in residences or rooming houses, and lodgings and any other kind of housing or rooming facility rented nontransiently shall be as follows:
Number of Rental Units
Tax
1 or 2
$12.50
3 to 10
$12.50, plus $6.25 per each unit over 2
11 to 20
$12.50, plus $62.50, plus $5 per each unit over 10
21 to 30
$12.50, plus $112.50, plus $3.75 per each unit over 20
31 to 70
$12.50, plus $150, plus $2.50 per each unit over 30
Over 70
$12.50, plus $250, plus $1.25 per each unit over 70
All persons that engage in nontransient rentals shall attest to such fact under penalty of perjury. Where the unit owner elects to change the use of any unit from nontransient to transient during the year for which the business license has been issued, then not less than 30 days prior to such change in use the business operator shall notify the Director of Finance of such modification to the business license and shall remit the additional tax amount owed for the transient rental. In the event that the Director of Finance determines that a business operator failed to make notification of the transient use and failed or refuses to remit the adjusted tax for the transient units, there shall be added to the tax due a one-time penalty in the amount of 10% thereof and the total of the tax and penalty shall be subject to interest from the date the change in use was made until paid at the rate of 1/2 of 1% per month.
[Ord. 486, eff. March 26, 1966, as amended by § 6, Ord. 549, eff. January 1, 1972; § 1, Ord. 580, eff. February 14, 1974; and § 1, Ord. 701, eff. July 6, 1981]
The license tax for taxicabs, buses, limousines, baggage trucks, delivery trucks, airplanes, hydro-airplanes, flying boats, ships, boats, autoettes, cars, bicycles, motorcycles, life rafts, paddle boats, or other vehicles used for the transportation of passengers, freight, or express for hire or offered for lease, rent, or charter to customers shall be as follows:
(a) 
For any business utilizing vehicles as hereinabove stated, $93.75 per year as a basic license tax or any other basic license tax under any other section of this article;
(b) 
For each power vehicle under 20 feet in length, an additional license tax of $15 per year;
(c) 
For each power vehicle 20 feet or over in length, an additional license tax of $46.87 per year;
(d) 
For each nonpower vehicle under six feet in length, an additional license tax of $1.25 per year;
(e) 
For each nonpower vehicle six feet or over in length, an additional license tax of $6.25 per year; and
(f) 
For each power attachment or device which attaches to a nonpower vehicle to power such vehicle, an additional license tax of $12.50 per year.
The conduct of a business which is subject to a license tax under this section shall also obtain a special permit from the Council pursuant to Chapters 5-11 or 5-14 of Title 5, as well as comply with the requirements for vehicles set forth in Chapter 4-4, Article 17 of Title 4.
[Ord. 486, eff. March 26, 1966, as amended by § 7, Ord. 549, eff. January 1, 1972]
The license tax for a teacher affording instruction, training, lessons, or education shall be $12.50 per year. If a teacher provides services other than instruction, sells merchandise, or employs another individual, he shall be subject to a license tax under one of the other sections of this article.
[Ord. 486, eff. March 26, 1966, as amended by § 8, Ord. 549, eff. January 1, 1972; § 1, Ord. 763, eff. July 2, 1984]
The license tax for public auctions shall be $93.75 per day; provided, however, no license shall be required for selling any goods belonging to the United States or the State at a public auction, or for the sale of property by virtue of a process issued by any State or Federal court, or for the bona fide sale of household goods at the domicile of the owner of such property.
The license tax for astrology, palmistry, phrenology, card reading, fortune-telling, cartomancy, clairvoyance, clairaudience, crystal gazing, hypnotism, mediumship, prophecy, augury, divination, magic, necromancy, handwriting analysis, or other similar arts and businesses, or the practice, exercise or exhibition thereof, shall be $93.75 per year, subject to first obtaining a special permit from the Council.
The license tax for carnivals, circuses, or public exhibitions shall be $93.75 per day, subject to first obtaining a special permit from the Council.
[§ 1, Ord. 486, eff. March 26, 1966, as amended by § 9, Ord. 549, eff. January 1, 1972; § 1, Ord. 574, eff. October 31, 1973; § 1, Ord. 599, eff. February 27, 1975; § 1, Ord. 721]
The license tax for conducting a store, plant, office, establishment or business of any kind and description not otherwise provided for in this article shall be $93.75 per year, provided that retail merchandising may be conducted at personal service establishments by the same licensee, at the same address, under the same license tax.
An additional license tax of $18.75 per year shall be paid for each amusement machine made available to the public for operation or use. The offering of an amusement machine to the public for operation or use shall be subject to obtaining a special permit from the Council or its delegate. Although no license tax shall be due for vending or service machines offered to the public for operation or use, such offerings shall be subject to obtaining a special permit from the Council or its delegate.
The license tax for a business which has no place of business in the City and which operates through the activities of self-employed sales representatives serving as independent contractors in the City, if not otherwise provided for in this article, shall be $93.75 per year. Each independent sales representative shall pay a license tax of $10 per year.
[1]
Editor's Note: Former § 3-1.208, previously codified herein and containing portions of Ordinance No. 486 was repealed in its entirety by Ordinance No. 931-96, § 7.
[§ 1, Ord. 579, eff. February 14, 1974; as amended by § 8, Ord. 931-96, eff. September 19, 1996]
All taxes levied pursuant to this chapter shall be subject to the following limitations.
(a) 
Intent. In enacting the provisions of Article 2, the City Council has established taxes based upon reasonable classifications. The tax schedule and procedure has been prepared on the basis of an occurrence of a taxable event within the City, and it is only taxable events within the City that are subject to taxation. Having a fixed place of business within the City is a taxable event within the City. Those persons doing business within the City but having a fixed place of business outside the City are also subject to taxation according to the City's tax rate schedule on the basis of the occurrence of a taxable event within the City. Such events include, but are not limited to, manufacturing, construction, services, selling, deliveries, and similar activities.
(b) 
Inter-City Transportation Business. Nothing contained herein shall be deemed to levy a business license tax in violation of the Commerce Clause of the United States Constitution, including, but not limited to, levies upon a person or corporation not having a fixed place of business within the City, and engaged in the business of transporting goods, wares or merchandise through the City where both the point of origin and destination are outside the City's boundaries.
[§ 1, Ord. 761, eff. May 15, 1984]
The license tax for any business that has annual gross revenues of less than $1,000 shall be $10 per quarter. In the event such a business exceeds $1,000 in gross revenues in any one year, the payments made pursuant to this section shall apply towards satisfaction of the business license tax otherwise applicable to such a business under the provisions of this article.
[§ 5, Ord. 788, eff. February 12, 1986]
The license tax for time share projects shall be as follows:
Number of Units
License Tax per Year
1 or 2
Minimum $50
3 to 10
$25 per unit
11 to 20
$250, plus $20 per unit
21 to 30
$450, plus $15 per unit
31 to 70
$600, plus $10 per unit
Over 70
$1,000, plus $5 per unit
[§ 7, Ord. 399, as amended by Ord. 486, eff. March 26, 1966; § 1, Ord. 931-96, eff. September 19, 1996]
(a) 
Verified Statements Required. Any person claiming an exemption pursuant to the provisions of this section shall file a verified statement with the City Clerk stating the facts upon which such exemption is claimed.
(b) 
Issuance of Licenses. The City Clerk, upon a proper showing contained in the verified statement, shall issue a license to such person claiming an exemption without payment to the City of the license tax required by the provisions of this chapter.
(c) 
Revocation of Licenses. The City Clerk, after giving notice and a reasonable opportunity for a hearing to a licensee, may revoke any license granted pursuant to the provisions of this section upon information that the licensee is not entitled to the exemption provided for in this section.
(d) 
Federal and State Exempted Businesses. Nothing contained in this chapter shall be deemed or construed to apply to any person transacting and carrying on any business exempt by virtue of the constitution or applicable statutes of the United States or of the State from the payment of such taxes as are prescribed in this chapter.
(e) 
Interstate Commerce. None of the license taxes provided for by this chapter shall be so applied as to occasion an undue burden upon interstate commerce. In any case where a license tax is believed by a licensee or applicant for a license to place an undue burden upon such commerce, he may apply to the City Clerk for an adjustment of the tax so that it shall not be discriminatory or unreasonable as to such commerce. Such application may be made before, at, or within six months after payment of the prescribed license tax. The applicant shall, by affidavit and supporting testimony, show his method of business and the gross volume or estimated gross volume of business and such other information as the City Clerk may deem necessary in order to determine the extent, if any, of such undue burden on such commerce. The City Clerk shall then conduct an investigation and, after having first obtained the written approval of the City Attorney, shall fix as the license tax for the applicant an amount that is reasonable and nondiscriminatory or, if the license tax has already been paid, shall order a refund of the amount over and above the license tax so fixed. In fixing the license tax to be charged, the City Clerk shall have the power to base the license tax upon a percentage of gross receipts or any other measure which will assure that the license tax assessed shall be uniform with that assessed on businesses of like nature, so long as the amount assessed does not exceed the license tax as prescribed by this chapter. Should the City Clerk determine the gross receipts measure of license tax to be the proper basis, he may require the applicant to submit, either at the time of termination of the applicant's business in the City or at the end of each three-month period, a sworn statement of the gross receipts and pay the amount of license tax therefor; provided, however, no additional license tax during any one calendar year shall be required after the licensee shall have paid an amount equal to the annual license tax as prescribed in this chapter.
(f) 
Charitable and Nonprofit Activities. The provisions of this chapter shall not be deemed or construed to require the payment of a license tax to conduct, manage, or carry on any business, occupation, or activity from any institution or organization which is conducted, managed, or carried on wholly for the benefit of charitable purposes or from which profit is not derived, either directly or indirectly, by any individual; nor shall any license tax be required for the conduct of any entertainment, concert, exhibition, or lecture on scientific, historical, literacy, religious, or moral subjects within the City whenever the receipts of any such entertainment, concert, exhibition, or lecture are to be appropriated to any church or school or to any religious or benevolent purpose; nor shall any license tax be required for the conduct of any entertainment, dance, concert, exhibition, or lecture by any religious, charitable, fraternal, educational, military, State, County, or municipal organization or association whenever the receipts of any such entertainment, dance, concert, exhibition, or lecture are to be appropriated for the purposes and objects for which such organization or association was formed and from which profit is not derived, either directly or indirectly, by an individual; provided, however, nothing contained in this section shall be deemed to exempt any such organization or association from complying with any of the provisions of this chapter requiring a permit from the Council or any officer to conduct, manage, or carry on any profession, trade, calling, or occupation.
[§ 19, Ord. 399, as amended by Ord. 486, eff. March 26, 1966; § 2, Ord. 931-96, eff. September 19, 1996]
The amount of any license tax and penalty imposed by the provisions of this chapter shall be deemed a debt to the City. An action may be commenced in the name of the City in any court of competent jurisdiction for the amount of any delinquent license tax and penalties.
[§ 15, Ord. 399, as amended by § 1, Ord. 451; Ord. 486, eff. March 26, 1966; § 3, Ord. 931-96, eff. September 19, 1996]
All license fees shall be paid in advance in lawful money of the United States of America at the office of the City Clerk. Unless otherwise specifically provided, all license taxes shall be due and payable in advance. Annual licenses shall date from the first day of January of the year for which they are issued.
[§ 16, Ord. 399, as amended by Ord. 486, eff. March 26, 1966; § 4, Ord. 931-96, eff. September 19, 1996]
For failure to pay a license tax when due, the City Clerk shall add a penalty in the amount of 10% of such license tax on the 15th day of each month after the due date thereof; provided, however, the amount of such penalty to be added shall in no event exceed 50% of the amount of the license tax due.
[§ 3, Ord. 399, as amended by Ord. 486, eff. March 26, 1966; § 5, Ord. 931-96, eff. September 19, 1996]
Persons required to pay a license tax for transacting and carrying on any business pursuant to the provisions of this chapter shall not be relieved from the payment of any license tax for the privilege of doing such business required pursuant to any other law of the City, and shall remain subject to the regulatory provisions of all other laws.
[§ 20, Ord. 399, as amended by Ord. 486, eff. March 26, 1966; § 6, Ord. 931-96, eff. September 19, 1996]
All remedies prescribed by this chapter shall be cumulative, and the use of one or more remedies by the City shall not bar the use of any other remedy for the purpose of enforcement of the provisions of this chapter.