Every person engaged in the business of selling trucks and autos,
the repairing of trucks and autos, gasoline service stations, grocery
stores and meat, fish, fruit and vegetable markets unless otherwise
expressly provided in this title is a Tax Category I business.
(94-3)
Every person engaged in the business of selling goods, wares
or merchandise at retail, or providing lodging unless otherwise expressly
provided in this title is a Tax Category II business. Examples of
such businesses include but are not limited to: apparel store, arts
and crafts fair organizer, building material and hardware store, consignment
sales, drugstore, dry goods store, funeral home, furniture stores,
gift shop, handicrafter, hotel, jeweler, liquor store, motel, newspaper,
printer, rental of residential real estate, restaurant, snack bar,
theaters or any similar business. Any business not classified as part
of another category shall be placed in Tax Category II.
(94-3)
Every person engaged in a service business unless otherwise
expressly provided in this title is a Tax Category III business. Examples
of such businesses include but are not limited to the following: barber
or beauty shop, bookkeeper, car rentals, car wash, copy service, fortune
teller, handy person, laundry, masseur, masseuse, postal centers,
repair shop, self storage, secretarial services or any similar business
or occupation.
(94-3)
Every person engaged in the practice of a profession or professional
business within the City unless otherwise expressly provided in this
title is a Tax Category IV business. Examples of such businesses include,
but are not limited to, the following: accountant, art gallery, advertising
counsel, auditor, appraiser, aquarist, architect, artist, assayer,
attorney, bacteriologist, business or investment counsel, brokers
of all types, certified public accountant, chemist, chiropodist, chiropractor,
chirothesiast, collection agent or agency, consultant, credit counselor
or rater, dancing or music schools, dentist, designer or decorator,
detective agency, draftsman, drug-less practitioner, economist, electrologist,
employment agency, engineer, engraver, entomologist, escrow agency,
geologist, illustrator, insurance adjuster or claims adjuster or broker,
laboratory, lithographer, manufacturers representative, oculist, optician
or optometrist, osteopath, photographer, psychiatrist, psychologist,
physician, real estate broker, surgeon, surveyor, taxidermist, travel
agency, veterinarian, or any similar business or occupation.
(94-3)
Every person engaged in the business of selling goods, wares
or merchandise at wholesale at a fixed place of business within the
City, and every person engaged in the business of manufacturing, processing
or fabricating goods, wares or merchandise, and every business defined
as an import-export business, and every business defined as a branch
or management office located within the City is a Tax Category V business.
(94-3)
Every person engaged in the business of conducting or maintaining
for profit or nonprofit retirement home, convalescent home, skilled
nursing facility, residential or community care facility, or apartment
complex for the elderly located on and within the City is a Tax Category
VI business.
(94-3)
Every person engaged in the business of a general contractor
or specialty contractor, and every real estate developer, unless otherwise
expressly provided in this title is a Tax Category VII business. Examples
of such businesses include, but are not limited to, the following:
air conditioning, electrical, general contractor, plumbing and heating,
real estate developer, specialty contractors.
(94-3)
Every person engaged in renting to a tenant, offices, stores,
industrial plants or any building or structure of any kind (excluding
dwellings, sleeping or lodging structures) on land located in the
City unless otherwise expressly provided in this title is a Tax Category
VIII business.
(94-3)
Every person engaged in operating a recreation center, a vending
machine operation or making space available for game machines unless
otherwise expressly provided in this title is a Tax Category IX business.
Examples of recreation centers include but are not limited to the
following: golf courses, tennis clubs and riding stables.
(94-3)
Every person engaged as a utility or otherwise in the distribution,
transportation or transmission of electricity, gas, water or communication
services that is not under a franchise agreement with the City is
a Tax Category X business.
(94-3)
Every person engaged as a utility or otherwise in the distribution,
transportation or transmission of TV program services that is not
under a franchise agreement with the City is a Tax Category XI business.
(94-3)
Every person engaged in the following types of businesses is
a Category XII business: ambulances, arts and crafts fair, bankruptcy
and going out of business sale, bus companies, circus, carnivals,
concerts, dances, mobile disc jockeys ("DJs"), delivery trucks, filming,
peddling, refuse services, soliciting, taxicabs, theatrical performance,
catering trucks, pushcarts, trade expos, itinerant business, isolated
transactions.
(14-07)