Businesses and business activities listed in Sections 3.90.020 through 3.90.200 are subject to business license tax on the basis of the graduated scale, but subject to the minimum tax as set forth herein.
(Prior code § 2231; Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)
The minimum tax for a brickyard shall be as set forth in Section
3.90.210(m).
(Prior code § 2232(A); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)
The minimum tax for brokers of stocks and bonds, or insurance
shall be as set forth in Section 3.90.210(m).
(Prior code § 2232 (B); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)
(a)
General.
The minimum tax shall be as set forth in Section 3.90.210(p),
except that for out-of-town operators, the minimum tax shall be as
set forth in Section 3.90.210(t).
(b)
Limited.
For those dealing in but one commodity, the minimum tax shall
be as set forth in Section 3.90.210(k); except that for out-of-town
operators, the minimum tax shall be as set forth in Section 3.90.210(m).
(Prior code § 2232(C); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)
For every dancing school or academy for persons over the age
of eighteen years, the minimum tax shall be as set forth in Section
3.90.210(m), in addition to any other applicable license tax which
may be required in connection with any other business, show, exhibition
or game in conjunction with which the said dancing school or academy,
or public dance, is conducted.
(Prior code § 2232 (D); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)
For every dancing school or academy for children not more than
eighteen years of age the minimum tax shall be as set forth in Section
3.90.210(k).
(Prior code § 2232(D-l); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)
For every lunch counter, the minimum tax shall be as set forth
in Section 3.90.210(k). For every restaurant, cafeteria, bar, cocktail
lounge, night club, pub or beer bar, or any other place with booths
or tables, the minimum tax shall be as set forth in Section 3.90.210(m).
(Prior code § 2232(E); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)
For every eating and/or drinking place at which any dancing
club, public dance or public dance hall is conducted in conjunction
therewith, a license tax at the rate set forth in Section 3.90.210(r)
shall be paid in addition to the regular license tax for said eating
and/or drinking place.
(Prior code § 2232 (E-1); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)
The minimum tax for an escrow business shall be as set forth
in Section 3.90.210(m).
(Prior code § 2232(F); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)
The minimum tax rates for ice manufacturing, distribution or
vending shall be as follows:
(1)
Manufacturing.
For every manufacturer of ice, at the rate set forth in Section
3.90.210(p).
(2)
Distributing
and Vending.
For every distributor or vendor of ice, not a manufacturer,
at the rate set forth in Section 3.90.210(m).
(3)
Vending
Machines.
Except where such business activity is taxed on a gross receipts
basis as specified elsewhere in this title, every manufacturer, distributor
or vendor of ice shall pay, in addition to the above basic taxes an
additional tax for each coin-operated machine at the rate set forth
in Section 3.90.210(g).
(Prior code § 2232 (G); Ord. 909 § 1, 1971; Ord. 973 § 6, 1974; Ord. 1257 §
1, 1986)
The minimum tax for investments, loans or similar businesses
shall be as set forth in Section 3.90.210(m).
(Prior code § 2232 (H); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)
For conducting or carrying on a lumber business or lumber yard,
the minimum tax shall be as set forth in Section 3.90.210(p), except
that for out-of-town dealers, the minimum tax shall be as set forth
in Section 3.90.210(t).
(Prior code § 2232 (I); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)
For conducting the business of selling, and/or leasing and/or
renting nonmotorized vehicles such as mobilehomes, trailers and recreational
vehicles, the minimum tax shall be as set forth in Section 3.90.210(p).
(Prior code § 2232(J); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)
The minimum tax for radio or television broadcasting shall be
as set forth in Section 3.90.210(p).
(Prior code § 2232 (K); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)
The minimum tax for a skating rink shall be as set forth in
Section 3.90.210(m).
(Prior code § 2232 (L); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)
For every service station, garage or repair shop where motor
vehicles are serviced, repaired or maintained, the minimum tax shall
be as set forth in Section 3.90.210(m). In addition to the basic tax,
there shall be paid an additional tax for every fuel pump in excess
of five in number at the rate set forth in Section 3.90.210(i).
(Prior code § 2232 (M); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)
For every factory-franchised dealer conducting the business of dealing in or selling (including leasing and renting) new or used motorized vehicles other than motor-driven cycles or motor scooters, whether or not with a service and repair department or facility, the minimum tax shall be as set forth in Section 3.90.210(p). For other businesses dealing in or selling such motorized vehicles, the minimum tax shall be as set forth in Section 3.90.210(p), so long as there is no leasing or renting of such vehicles. For any such business which does engage in leasing or renting of said motorized vehicles, the minimum tax shall be as set forth in Section 3.90.210 (u); provided that the minimum rate for out-of-town operators shall be as set forth in Section 3.90.210(x).
(Prior code § 2232 (N); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)
The minimum tax for vehicle towing or transporting shall be
at the rate set forth in Section 3.90.210(m).
(Prior code § 2232 (O); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)
The minimum taxes for contractors shall be as follows:
|
Type
|
Class
|
Minimum Tax as Set Forth in Section 3.90.210, Subsection:
|
|---|---|---|
|
(1) General engineering contractor
|
A
|
(n)
|
|
(2) General building contractor
|
B-1
|
(l)
|
|
(3) Boilers, hot water heating, steam fitter
|
C-4
|
(k)
|
|
(4) Cabinet and mill work
|
C-6
|
(k)
|
|
(5) Cement and concrete
|
C-8
|
(l)
|
|
(6) Electrical (general)
|
C-10
|
(k)
|
|
(7) Electrical signs
|
C-45
|
(k)
|
|
(8) Elevator installation
|
C-11
|
(k)
|
|
(9) Excavating, grading, trenching, paving, surfacing
|
C-12
|
(l)
|
|
(10) Fire protection engineering
|
C-16
|
(k)
|
|
(11) Flooring (wood)
|
C-15
|
(k)
|
|
(12) Glazing
|
C-17
|
(k)
|
|
(13) Housing and building moving
|
C-21
|
(l)
|
|
(14) Insulation
|
C-2
|
(k)
|
|
(15) Landscaping
|
C-27
|
(k)
|
|
(16) Lathing
|
C-26
|
(k)
|
|
(17) Masonry
|
C-29
|
(k)
|
|
(18) Ornamental metals
|
C-23
|
(k)
|
|
(19) Painting, decorating
|
C-33
|
(k)
|
|
(20) Plastering
|
C-35
|
(l)
|
|
(21) Plumbing
|
C-36
|
(l)
|
|
(22) Refrigeration
|
C-38
|
(k)
|
|
(23) Roofing
|
C-39
|
(l)
|
|
(24) Sewer, sewage disposal, drains, cement pipe laying
|
C-42
|
(k)
|
|
(25) Sheet metal
|
C-43
|
(k)
|
|
(26) Steel reinforcing
|
C-50
|
(k)
|
|
(27) Steel structural
|
C-51
|
(l)
|
|
(28) Structural pest control
|
C-22
|
(k)
|
|
(29) Swimming pool
|
C-53
|
(k)
|
|
(30) Tile (ceramic or mosaic)
|
C-54
|
(k)
|
|
(31) Warm-air heating, ventilating, air conditioning
|
C-20
|
(k)
|
|
(32) Welding
|
C-60
|
(k)
|
|
(33) Well drilling
|
C-57
|
(k)
|
|
(34) Classified specialists
|
C-61
|
(k)
|
|
(35) Additional Tax for Shop or Store. In addition to the basic license tax payable by a contractor as computed pursuant to Section 3.90.010 and the subdivisions of this section above, each contractor shall pay tax computed on the basis of the graduated scale, for any shop or store operated at a fixed place of business within the city in conjunction with the contracting business.
|
|
|
(Prior code § 2233; Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)
The following classifications are for the purposes of Chapters 3.80 through 3.96, considered to be of a professional nature, and each such professional individual shall pay a minimum annual tax as set forth in Section 3.90.210(l).
(1)
Accountant;
(2)
Appraiser;
(3)
Architect;
(4)
Assayer;
(5)
Attorney;
(6)
Chiropodist;
(7)
Chiropractor;
(8)
Dentist;
(9)
Designer;
(10)
Electrologist;
(11)
Engineer;
(12)
Hypnotherapist;
(13)
Marriage and family counselor;
(14)
Massagist;
(15)
Oculist;
(16)
Optician;
(17)
Optometrist;
(18)
Osteopath;
(19)
Physician;
(20)
Physiologist;
(21)
Physiotherapist;
(22)
Psychologist;
(23)
Surveyor;
(24)
Veterinarian;
(25)
X-ray technician.
(Prior code § 2234; Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986; Ord. 1540 §
1, 1996)
The tax rates set forth in this section shall apply to each
business or business activity made subject to the rates stated in
the respective subsections hereof, in the amounts and during the time
periods stated herein.
|
Subsection
|
Tax Rate Prior to March 1, 1986
|
Tax Rate March 1, 1966 to December 31, 1986, Inclusive
|
Tax Rate January 1, 1987 to December 31, 1987, Inclusive
|
Tax Rate On and After January 1, 1988
|
|---|---|---|---|---|
|
(a)
|
$.20
|
$ .22
|
$ .24
|
$.27
|
|
(b)
|
1.00
|
1.10
|
1.21
|
1.33
|
|
(c)
|
2.00
|
2.20
|
2.42
|
2.66
|
|
(d)
|
3.00
|
3.00
|
4.00
|
4.00
|
|
(e)
|
4.00
|
4.00
|
5.00
|
5.00
|
|
(f)
|
5.00
|
6.00
|
6.00
|
7.00
|
|
(g)
|
10.00
|
11.00
|
12.00
|
13.00
|
|
(h)
|
15.00
|
17.00
|
18.00
|
20.00
|
|
(i)
|
20.00
|
22.00
|
24.00
|
27.00
|
|
(j)
|
25.00
|
28.00
|
30.00
|
33.00
|
|
(k)
|
50.00
|
55.00
|
61.00
|
67.00
|
|
(l)
|
75.00
|
83.00
|
91.00
|
100.00
|
|
(m)
|
100.00
|
110.00
|
121.00
|
133.00
|
|
(n)
|
125.00
|
138.00
|
151.00
|
166.00
|
|
(o)
|
150.00
|
165.00
|
182.00
|
200.00
|
|
(p)
|
200.00
|
220.00
|
242.00
|
266.00
|
|
(q)
|
250.00
|
275.00
|
303.00
|
333.00
|
|
(r)
|
300.00
|
330.00
|
363.00
|
399.00
|
|
(s)
|
350.00
|
385.00
|
424.00
|
466.00
|
|
(t)
|
400.00
|
440.00
|
484.00
|
532.00
|
|
(u)
|
500.00
|
550.00
|
605.00
|
666.00
|
|
(v)
|
600.00
|
660.00
|
726.00
|
799.00
|
|
(w)
|
700.00
|
770.00
|
847.00
|
932.00
|
|
(x)
|
750.00
|
825.00
|
908.00
|
998.00
|
|
(y)
|
800.00
|
880.00
|
968.00
|
1,065.00
|
|
(z)
|
0.00
|
0.00
|
0.00
|
8.25
|
|
(aa)
|
N/A
|
N/A
|
N/A
|
2.00
|
(Ord. 1257 § 2, 1986; Ord. 1427 § 2, 1992; Ord. 1468 § 2, 1994)
