For the purposes of this chapter the following words and phrases shall have the meanings respectively ascribed to them by this section:
"Arts and crafts"
means the service rendered individually for compensation by artisans (artists), brick-layers, brickmasons, carpenters, dress makers, electricians, engravers, gardeners, sign painters, mechanics, metalworkers, painters, plumbers, printers, sculptors, tailors, woodworkers, etc.
"Billboard advertising, etc."
means all places of business the principal function of which is the advertising of any service, event, commodities, materials, goods, wares or merchandise by means of billboards, illuminated signs, banners, posters or statuary, and carrying on any advertising business by any process or method similar, kindred or related to those enumerated in this chapter.
"Building, contracting and subcontracting"
means the business carried on as a contractor by any person engaged in building, lathing, acoustical installation, plastering, paving, cement and concrete work, painting, decorating, paperhanging, metal work, heating and ventilating, house and building moving and wrecking, electrical work, plumbing, structural work, well drilling, pest control, awning work, burglar alarm installations, windows decorations, etc.
"Commercial vehicles"
means the business carried on by any person engaged in the delivering, selling or offering for sale by means of any motor-driven or horse-drawn vehicle, any materials, commodities, edibles, goods, wares or merchandise, including any similar, kindred or related vehicular operations and for which a license fee is not specifically required under any other section of this chapter.
"Drug, food and refreshment establishments"
means all places of business, the principal function of which is the sale of drugs, food, soft drinks, confections and all other substances usually and ordinarily sold and disposed of at drugstores, cafes, restaurants, boardinghouses, soft drink establishments, soda fountains, bakeries, fruit and vegetable markets, butcher shops, fish and fowl markets, dairy and farm product stores and food storage establishments and shall include the business of selling or offering for sale any or all products, goods, wares or merchandise similar, kindred or related to those sold or offered for sale in business stores specified in this subsection and for which a license fee is not specifically required under any other section of this chapter.
"Dwelling unit"
means any structure, or portion thereof, designed for human occupancy as a discrete place of abode which has one or more rooms, with or without kitchen facilities. However, "dwelling unit" does not include a hotel room constructed in a nonresidential zone.
"Gasoline filling stations"
means all places of business the principal function of which is to sell or offer for sale gasoline or any oil or by-products of petroleum or other like product or in which is maintained tire repair and automobile repair service.
"Hand laundry"
means all places of business the principal function of which is the laundering by hand of any garment, household linen, fabric or other material or article commonly and ordinarily accepted for laundry service.
"Hand laundry collection agency"
means every person engaged in the business of collecting or delivering any garment, household linen, fabric or other material or article commonly and ordinarily accepted for laundry service, by a hand laundry.
"Hotels," "motels," "apartments," "rooming houses" and "auto courts"
means all places of business, the principal function of which is to provide guest rooms, shelter or space at a fixed rental for the accommodation of the public and consisting of at least five rental units.
"Laundry collection agency"
means every person engaged in the business of collecting or delivering any garment, household linen, fabric and other material or article commonly and ordinarily accepted for laundry service, by any laundry establishment other than a hand laundry.
Laundry, Power-Driven.
"Power-driven laundry" means all places of business, the principal function of which is the laundering by steam or other power-driven machinery of any garment, household linen, fabric or other material or article commonly and ordinarily accepted for laundry service.
"Machine, woodwork and repair shops"
means all places of business the principal function of which is to render, offer for sale, or sell to the public for compensation work or services relating to the construction or repair of the machine or mechanical device, facility or equipment.
"Manufacturing"
means all places of business the principal function of which is the manufacturing, making or developing of any machines, device, article, thing, commodity, goods, wares, merchandise, product, equipment, material or substance for sale or distribution to the public, either at wholesale or retail.
"Nurseries and private schools"
means all places of business the principal function of which is to conduct any nursery or private school as that term is ordinarily and commonly used and understood, other than parochial schools, including any place, school or institution operated for profit wherein facilities and accommodations are offered to the public for compensation in connection with the care, instruction, and education of children, or for the teaching of any subject, art, science, practice, trade, craft or profession.
"Oil storage tank stations"
means all places of business the principal function of which is maintaining tankage facilities for the storage of petroleum, petroleum products, compound or any hydrocarbon substance, including wholesale distributors of such petroleum, petroleum products or compound or hydrocarbon substances.
"Personal services"
means any personal service, as that term is ordinarily and commonly used and understood, rendered by any person offering to the public personal services for compensation, and not specifically covered under any other section of this chapter, including but not limited to barbers, beauticians, cosmeticians (manicurists, hairdressers, etc.), bootblacks, checkroom operators and any person engaged in rendering any service to the person, or personal services similar, kindred or related to any of those enumerated in this subsection, and for which a license fee is not specifically required under any other section of this chapter.
"Printing and publishing"
means any person engaged in carrying on the business of job printing or producing or publishing any newspaper, magazine or other printed publication for public dissemination.
"Professional services"
means any professional service as that term is ordinarily and commonly used and understood, wherein individuals are engaged in the business of offering to the public professional or semiprofessional services for compensation, and not specifically covered under any other section of this chapter, including but not limited to the services rendered by any person engaged in the practice or profession of law; medicine; surgery; dentistry; optometry; chiropractic; osteopathy; chiropody; veterinary; real estate agent; real estate broker; insurance agent; insurance broker; stock and bond agent or broker; telephone message service; civil, mechanical, electrical, industrial or other class of engineer; architect; draftsman; designer; landscape artist; accountant; income tax consultant; teacher of dancing, music, elocution, dramatic art; all teachers of the arts and sciences; and similar enterprises or occupations.
"Public garages"
means all places of business the principal function of which is the operation of any shop or place wherein is offered to the public for compensation, work or service for the repair, construction, reconstruction, building or assembling of any motor, motor vehicle accessories, or the storing, washing, lubricating or rendering of any other work or service to any motor vehicle, commonly and ordinarily carried on in a public garage.
"Residential construction"
means the business of constructing new dwelling units in the city, whether performed or accomplished in whole or in part by employees, contractors, subcontractors or others, and whether for sale, rental, lease or other purposes.
"Retailing"
means the business of offering for sale or selling to the public at retail any materials, commodities, goods, wares or merchandise.
"Street-faire/special event"
means an event, sponsored by an organization, consisting of not less than ten vendors offering for retail sale handmade items, textiles, ceramics, paintings, sculptures, agricultural produce, refreshments, prepared food, beverages and other such items which are commonly offered for sale at events of a similar nature. At any street-faire/special event the sponsoring organization may provide live entertainment.
"Trucking and transportation"
means the business carried on by any person engaged in trucking or transportation by vehicle, for hire or compensation, baggage, express, freight, household goods, building or other materials, rubbish, goods, wares or merchandise, etc.
"Wholesale and jobbing"
means the business of offering for sale or selling at wholesale or as a jobber any materials, commodities, wares or merchandise.
(Prior code § 11-40; Ord. 953 § 2(part), 1993; Ord. 998 § 3, 1994; Ord. 1050 §§ 1, 2(part), 1996)
The operations for which license fees are required under this chapter are more particularly defined as hereinafter set forth, and such license fees for revenue only shall be applicable to all of such businesses, operations, trades, arts, crafts and professions so defined and all other businesses related or similar thereto conducted for compensation or profit and for which a license is not specifically required under any other chapter or section of this chapter.
(Prior code § 11-41)
Every person managing, transacting, conducting or carrying on in the city any business, calling or operation, or rendering any of the services in this chapter set forth and defined in this chapter, shall pay a license fee in accordance with the following schedule, which fees are intended to and shall be collected for the purpose only of raising revenue for the city and not for the purpose of regulation.
A. 
Miscellaneous Business, Trades, Occupations and Professions. Every person transacting, carrying on or conducting in the city any business, trade, calling or operation other than those enumerated in subsections B to N, inclusive, of this section or in Sections 5.16.010 and 5.16.020 shall pay an annual license fee based upon the gross receipts resulting from the carrying on, operation or conduct of such business, trade, calling or operation in accordance with the following scale:
If the annual gross receipts are:
At Least
But Less Than
License Fee
$ 0.00
$ 499.00
$ 15.00
500.00
4,999.00
30.00
5,000.00
14,999.00
45.00
15,000.00
29,999.00
55.00
30,000.00
44,999.00
63.00
45,000.00
99,999.00
100.00
100,000.00
149,999.00
150.00
150,000.00
249,999.00
250.00
250,000.00 and over
 
313.00
B. 
Professional Services, Personal Service and Arts and Crafts. Every person transacting, carrying on or engaged in the occupation or the business of furnishing professional services, personal services, arts and crafts, and laundry collection agencies, shall pay an annual license fee based upon the gross receipts resulting from the operation, carrying on or conducting of such a business or occupation in accordance with the following scale:
If annual gross receipts are:
At Least
But Less Than
License Fee
$ 0.00
$ 999.00
$ 15.00
1,000.00
4,999.00
30.00
5,000.00
9,999.00
63.00
10,000.00
19,999.00
94.00
20,000.00
29,999.00
125.00
30,000.00
39,999.00
163.00
40,000.00
49,999.00
200.00
50,000.00 and over
 
250.00
C. 
Retailing, Printing and Publishing, Trucking and Transportation. Every person transacting, carrying on or conducting a retail business, printing and publishing, drug business, food or refreshment establishment, nursery, private school, machine, woodwork or repair shop, public garage, gasoline filling station, laundry or trucking or transportation business unless otherwise specifically enumerated in this chapter, shall pay an annual license fee based upon the gross receipts resulting from the operation, carrying on or conducting of such business in accordance with the following scale:
If annual gross receipts are:
At Least
But Less Than
License Fee
$ 0.00
$ 499.00
$ 15.00
500.00
4,999.00
30.00
5,000.00
14,999.00
45.00
15,000.00
29,999.00
55.00
30,000.00
44,999.00
63.00
45,000.00
99,999.00
100.00
100,000.00
199,999.00
150.00
200,000.00
399,999.00
200.00
400,000.00
799,999.00
250.00
800,000.00 and over
 
313.00
D. 
Livestock and Poultry Feed. Every person carrying on, transacting or conducting the business of selling feed for livestock or poultry at retail shall pay an annual license fee based upon the gross receipts realized from the operation, carrying on or conducting of such business in accordance with the following scale:
If annual gross receipts are:
At Least
But Less Than
License Fee
$ 0.00
$ 99,999.00
$ 63.00
100,000.00
199,999.00
94.00
200,000.00
299,999.00
156.00
300,000.00
399,999.00
219.00
400,000.00
499,999.00
281.00
500,000.00
599,999.00
344.00
600,000.00
799,999.00
438.00
800,000.00
999,999.00
563.00
1,000,000.00 and over
 
625.00
E. 
Wholesaling and Jobbing. Every person transacting, carrying on or conducting a wholesale or jobbing business shall pay an annual license fee based upon the gross receipts resulting from the operation, carrying on or conducting of such business in accordance with the following scale:
If annual gross receipts are:
At Least
But Less Than
License Fee
$ 0.00
$ 99,999.00
$ 63.00
100,000.00
199,999.00
94.00
200,000.00
299,999.00
156.00
300,000.00
399,999.00
219.00
400,000.00
499,999.00
281.00
500,000.00
599,999.00
344.00
600,000.00
799,999.00
438.00
800,000.00
999,999.00
563.00
1,000,000.00 and over
 
625.00
F. 
Contractors. Every person transacting, carrying on or conducting the business, trade or calling of general building contractor or plumbing, electrical or roofing contractor, or other specialty contractor in the city, shall pay an annual license fee based upon the gross receipts resulting from the operation, carrying on or conducting of such business in accordance with the following scale:
At Least
But Less Than
License Fee
$ 0.00
$ 499.00
$ 15.00
500.00
4,999.00
30.00
5,000.00
9,999.00
45.00
10,000.00
49,999.00
63.00
50,000.00
99,999.00
94.00
100,000.00
149,999.00
156.00
150,000.00
199,999.00
219.00
200,000.00
249,999.00
281.00
250,000.00
299,999.00
344.00
300,000.00
349,999.00
406.00
350,000.00
399,999.00
469.00
400,000.00
449,999.00
531.00
450,000.00
499,999.00
594.00
500,000.00
599,999.00
688.00
600,000.00
699,999.00
813.00
700,000.00
799,999.00
938.00
800,000.00
899,999.00
1,063.00
900,000.00
999,999.00
1,188.00
1,000,000.00 and over
 
1,250.00
G. 
Manufacturing. Every person transacting, carrying on or conducting business of manufacturing shall pay an annual license fee based upon the gross receipts resulting from the operation, carrying on or conducting of such business in accordance with the following scale:
If annual gross receipts are:
At Least
But Less Than
License Fee
$ 0.00
$ 99,999.00
$ 63.00
100,000.00
199,999.00
94.00
200,000.00
299,999.00
156.00
300,000.00
399,999.00
219.00
400,000.00
499,999.00
281.00
500,000.00
599,999.00
344.00
600,000.00
799,999.00
438.00
800,000.00
999,999.00
563.00
1,000,000.00 and over
 
625.00
If any person transacting, carrying on or conducting the business of manufacturing shall also engage in retailing business, whether selling products manufactured by him or her or not, he or she shall also be required to obtain a license and pay the tax specified for such retail business in addition to the license specified herein provided that any person engaged in the business of manufacturing shall not be required to obtain a license in addition to his or her manufacturing license to engage in the wholesale or jobbing business with respect to products manufactured by him or her. In the event a manufacturer has obtained a license as a retailer for the purpose of retailing products manufactured by him or her, he or she shall be entitled to deduct from the gross receipts as a manufacturer the amount of gross receipts realized by him or her from the retail sale of the products manufactured by him or her.
H. 
Commercial Vehicles. Every person transacting, carrying on or conducting the business of trading in, selling or offering for sale any materials, commodities, edibles, goods, wares or merchandise by means of any vehicle or operating a delivery service for the delivery thereof by means of any vehicle shall pay an annual license fee as follows:
 
Per Year
1. For every vehicle used in serving residents or places of business within the city, by:
 
a. Person maintaining a fixed place of business outside the city or operating from outside city.
$ 63.00
b. Person maintaining a fixed place of business within the city or operating from within the city.
45.00
2. For every mobile grocery store, operating within the city.
750.00
3. For every mobile lunch-wagon used in selling or delivering boxed lunches, confections, refreshments, cigarettes, tobaccos, etc., or offering lunch-counter service, operating within the city.
188.00
4. For every vehicle used in selling, delivering, or offering for sale to residents, vegetables, fruits and similar commodities, operating within the city.
188.00
No fee shall be required for any vehicle used for miscellaneous and irregular delivery service by any person carrying on any business located within the city for which a license fee is paid under any other provision of this chapter providing that this exemption shall not apply to any such business operating any vehicular order-and-sale or delivery service over fixed or regular routes.
I. 
Trucking and Transportation Maintained by Person Maintaining Fixed Place of Business Outside of City. Every person transacting, carrying on or conducting a trucking or transportation business from outside of the city shall pay an annual license fee in the amount of sixty-three dollars for every vehicle used in such business inside the city.
J. 
Vending Machines, Hotels, Etc. Every person transacting, carrying on or conducting in the city any of the following businesses, trades or operations or rendering any of the following services shall pay a license fee as follows:
1. 
Vending machines vending merchandise other than cigarettes where gross receipts are:
At Least
But Less Than
License Fee
$ 0.00
$ 499.00
$ 15.00
500.00
4,999.00
30.00
5,000.00
14,999.00
45.00
15,000.00
29,999.00
55.00
30,000.00
44,999.00
63.00
45,000.00
99,999.00
100.00
100,000.00
199,999.00
150.00
200,000.00
399,999.00
200.00
400,000.00
799,999.00
250.00
800,000.00 and over
 
313.00
2. 
Cigarette vending machines where gross receipts are:
At Least
But Less Than
License Fee
$ 0.00
$ 499.00
$ 15.00
500.00
4,999.00
30.00
5,000.00
14,999.00
45.00
15,000.00
29,999.00
55.00
30,000.00
44,999.00
63.00
45,000.00
99,999.00
100.00
100,000.00
199,999.00
150.00
200,000.00
399,999.00
200.00
400,000.00
799,999.00
250.00
800,000.00 and over
 
313.00
3. 
Hotels, motels, apartments and roominghouses and auto courts: gross receipts of five thousand dollars or less, thirty-eight dollars per year; plus seventy-five cents for each additional one thousand dollars of gross receipts up to one hundred thousand dollars; plus twenty-five cents for each additional one thousand dollars of gross receipts thereafter;
4. 
Christmas trees, decorations, and miscellaneous Christmas merchandise other than in connection with another business license under this chapter: fifty dollars per year;
5. 
Oil storage tank stations: one hundred twenty-five dollars per year;
6. 
Advertising billboards, illuminated signs, wall signs, etc.: one hundred fifty dollars per year.
K. 
Food Processing. Every person transacting, carrying on or conducting in the city any of the following businesses, trades or operations shall pay an annual license fee as follows:
 
Per Year
1. Canning, processing or preparing green or dried fruits or vegetables or other food products for shipment or for sale on commission or otherwise.
$300.00
2. Creamery, milk or cheese processing or manufacturing plant which makes no retail sales.
300.00
3. Packing or preparing for shipment fresh fruit or vegetables where no processing other than washing or trimming is involved.
75.00
L. 
Trading Stamps. The primary business of selling or redeeming any stamps, coupons, tickets, cards or other devices to be issued to purchaser of goods, wares or merchandise, which stamps, coupons, tickets, cards or other devices shall entitle such purchaser receiving the same to procure from the person issuing the same or any other persons, any goods, wares or merchandise free of charge upon the presentation of one or a number of such stamps, coupons, tickets, cards or other devices shall pay a license tax of one hundred twenty-five dollars per year or fractional part thereof.
M. 
Street-Fairs/Special Events.
1. 
Every organization sponsoring a street-faire/special event shall obtain a business license for the event and pay the fee set forth in subsection (M)(3) of this section.
2. 
The sponsoring organization shall provide the city finance department with a list of all participating vendors with each vendor's state resale license number. Said list shall be provided at least twenty-four hours prior to any scheduled event.
3. 
The fee for this event shall be five dollars per vendor. The sponsoring organization may request the city council to waive this fee in whole or in part if the city council finds a waiver or partial waiver of the stated fee for this event is "in the best interest of the city."
4. 
Street-fairs/special events shall only be a permitted use in those areas zoned commercial, industrial, or park.
5. 
It is unlawful and a misdemeanor for any person to sell, vend or give away any product or engage in any commercial activity for which a business license is required in the area and at the times set forth in the permit issued pursuant to this code unless said person has obtained the prior express written permission of the sponsoring organization. This section shall not apply to any business operating from a fixed location in the area covered by the permit issued for this event.
N. 
Residential Construction. In addition to the license fee assessed under subsection C of this section to persons engaged in the business or trade of general contractor, any person engaged in the business of residential construction shall pay a license tax of nine hundred dollars per dwelling unit for dwelling units constructed in very low density or low density residential zones and six hundred twenty-five dollars per dwelling unit for dwelling units constructed in medium density or high density residential zones. If a dwelling unit is constructed in any other zone than those set forth in this subsection, then the license tax shall be as set forth in this section and shall be determined by whether the actual density of the development would be considered to be "very low," "low," "medium," or "high" as those terms are used in the city's zoning ordinances.
1. 
Notwithstanding any other provision of this title, for each dwelling unit constructed, the license tax required by this subsection shall be collected prior to the final inspection of that dwelling unit by the city and prior to the city's release to the appropriate utility company of any natural gas connection for that dwelling unit. No estimate of the residential construction business license tax shall be required to be paid before engaging in the business of residential construction.
2. 
Notwithstanding any other provision of this title, no person shall be required to obtain a license to engage in the business of residential construction prior to the time that the residential construction business license tax is collected pursuant to subsection (N)(1) of this section. Nor shall any person be required to post or display a license or permit to engage in the business of residential construction. Nothing in this subsection shall exempt a person from any requirement to obtain, post or display a business license or permit as a prerequisite to engaging in the business or trade of general contractor.
(Prior code § 11-42; Ord. 893 § 1, 1990; Ord. 953 § 2, 1993; Ord. 998 §§ 2, 5, 1994; Ord. 1050 § 3, 1996; Ord. 1093 §§ 3, 4, 1998; Ord. 1122 § 1, 1999; Ord. O2017-18 § 1)
Except with regard to business license taxes for residential construction assessed pursuant to subsection N of Section 5.12.030, notwithstanding any other provision in this chapter, no business enterprise shall be assessed a business license tax in excess of nine thousand five hundred dollars.
(Ord. 893 § 2, 1990; Ord. 998 §4, 1994)