(a)
No person, company, association or corporation shall, within the city, conduct, exercise, carry on, deal in or engage in any occupation, trade, business or avocation hereinafter named, mentioned or described, nor deal in, sell or keep any of the articles, things or places hereinafter named, mentioned or described, without first taking out a city license therefor, as in this article provided. There is hereby levied a license tax, to be charged and collected as hereinafter provided, on the respective occupations, professions, trades, businesses and avocations hereinafter named, mentioned, described and on all persons, companies, associations and corporations who shall deal in or sell any of the articles or things hereinafter mentioned, named or described, and on all persons, companies, associations and corporations hereinafter described, named or mentioned: auctioneers, druggists, hawkers, peddlers, banks, brokers, pawnbrokers, merchants of all kinds, grocers, confectioners, restaurants, butchers, taverns, hotels, public boarding houses, billiard and pool tables and other tables, bowling alleys, lumber dealers, real estate agents, loan companies, loan agents, public buildings, public halls, opera houses, concerts, photographers, bill posters, artists, agents, porters, public lecturers, public meetings, circuses and shows, for parades and exhibitions, moving picture shows, horse or cattle dealers, patent right dealers, stockyards, inspectors, gaugers, mercantile agents, gas companies, insurance companies, insurance agents, express companies, and express agents, telegraph companies, light, power and water companies, telephone companies, manufacturing and other corporations or institutions, automobile agencies and dealers, public garages, automobile repair shops or both combined, dealers in automobile accessories, gasoline filling stations, soft drink stands, ice cream stands, ice cream and soft drink stands combined, soda fountains, street railroad cars, omnibuses, drays, transfer and all other vehicles, traveling and auction stores, plumbers and all other business, trades and avocations whatsoever, and fix the rate of carriage of persons, drayage and cartage of property; and to license, tax, regulate and suppress ordinaries, money brokers, money changers, intelligence and employment offices and agencies, public masquerades, balls, street exhibitions, dance houses, fortunetellers, pistol galleries, corn doctors, private venereal hospitals, museums, menageries, equestrian performances, horoscopic views, telescopic views, lung testers, muscle developers, magnifying glasses, ten pin alleys, ball alleys, billiard tables, pool tables and other tables, theatrical and other exhibitions, boxing and sparring exhibitions, shows and amusements, tippling houses, and sales of unclaimed goods by express companies or common carriers, auto wrecking shops and junk dealers; to license, tax and regulate hackmen, draymen, omnibus drivers, porters and all others pursuing like occupations, with or without vehicles, and to prescribe their compensation; and to regulate, license and restrain runners for steamboats, cars, and public houses; and to license ferries, and to regulate the same and the landing thereof within the limits of the city, and to license and tax auto liveries, auto drays and jitneys.
(b)
The amount of such tax shall be as follows: For each such entity named, the sum of $35.00, so long as said entity has at least one full-time employee; if said entity has no full-time employees, the sum of $25.00. The term “employee” shall not include the owner of the entity or business.
(c)
Said licenses shall extend from June 1st to May 31st the following year.
(Ordinance 321, sec. 2, adopted 6/1/76; Ordinance 2001-321 adopted 4/12/01)