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)