A. 
The amount of license taxes to be paid to the city by any person engaged in or carrying on any profession, trade, calling, occupation or business hereinafter designated is hereby fixed and established as hereinafter in this chapter provided. Such license tax shall be paid by every person engaged in carrying on or maintaining any such profession, trade, occupation, calling or business in the city.
B. 
For every person engaged in carrying on or maintaining the profession, trade, occupation, calling or business, the license tax shall be as set forth in the following sections.
(Ord. 1078 § 5.05)
Every person conducting or carrying on any business hereinafter in this section mentioned, the license tax shall be in the amount as set forth herein:
A. 
Bowling, skee ball or bat ball alley, shuffleboard, pinball machine or any other similar device, equipment or means of entertainment requiring the deposit of a coin, slug or other device, $____________* per annum for each alley, machine or device.
B. 
Pool hall or billiard parlor, $____________* per annum for each pool or billiard table.
C. 
Ice or roller skating rink, $____________* per annum; this shall not apply to any exhibition given in any restaurant, café, hotel or theater, when the public is not permitted to participate in such exhibition.
D. 
Section 5.04.170 notwithstanding, juke boxes, devices for playing of records or music automatically upon the deposit of a coin, slug or other device or any other mechanical musical device or machine of like character not licensed hereunder, $____________* per annum for each machine.
E. 
Shooting gallery, $____________* per annum.
F. 
Public dance hall, night club or any place where dancing is permitted, $____________* per day or $____________* per annum.
G. 
Public bowling alley, $____________* per annum for the first alley, plus $____________* per annum for each additional alley.
H. 
Public swimming pool or plunge, $____________* per annum.
I. 
Circus, carnival or other similar exhibition, $________* per day; each circus or menagerie parade or procession on, over or along any public street or highway of the city, by any person not having a license to exhibit such circus, carnival or other similar exhibit in the city, $____________* per day. When the carnival, circus or tent show license tax is paid, no additional license shall be required for shows, exhibitions, rides or devices within the carnival, circus or tent show.
J. 
Lecture or traveling theatrical performance under or surrounded or partially enclosed by canvas, such as comedy, spoken drama, opera or concert, $____________* per day; performances held in any public hall, club room, assembly hall or theatre, where movable scenery and theatrical appliances are used, whether or not an admission fee is charged, $____________* per day. The holder of a theatre license shall not be required to procure an additional license to conduct, maintain or carry on any theatrical or vaudeville performance when such performance is conducted at any such theatre so licensed.
K. 
Golf course, miniature golf course, bicycle course, golf practice driving course or archery range, $____________* per annum.
L. 
Concerts, lectures, motion pictures, indoor tennis matches, theatrical performances, vaudeville performances or any similar type of entertainment not otherwise specifically licensed hereunder, where an admission fee is charged, $____________* per annum, plus __________* cents per seat per annum.
M. 
Drive-in theatre, $____________* per annum, plus _________* cents per saleable car space per annum.
N. 
Riding academy where instructions in horseback riding are given or horses or other animals are maintained for hire, or a feed or livery stable, $____________* per annum.
O. 
Any place to which the public is admitted and an admission fee is charged and at which any boxing or wrestling match or exhibition is conducted, presented or carried on, $____________* per day.
P. 
Arcade consisting of one general enclosure in which is conducted the business of operating or exhibiting a phonograph, projectorscope or any other instrument or machine of like character, or exhibiting, showing or letting the use of any microscope, galvanic battery, weighing machine or similar lung tester, muscle tester, machine of like character, or letting the use of coin machines simulating the playing of soccer, baseball, basketball, boxing and similar games, $____________* per annum.
Q. 
Concession or rides for children, including miniature train, merry-go-round, pony ride, speedway (small electric automobiles), small gasoline automobiles, pig slides, etc., $________* per annum for each such ride device.
R. 
Rides other than carnivals for adults or concessions including carousel, loop-o-plane, aeroplane, Ferris wheel, sky flier, scooter, whip, toonerville, motorcycle ride, globe of death, magic carpet, ride-in-the-dark or rides or devices of similar character, $____________* per annum for each such ride device.
* See Master Fee Schedule for current amount.
(Ord. 1078 § 5.35.A)
A. 
Every person conducting, managing, carrying on or engaging in any business, profession or occupation hereinafter enumerated, the annual license tax shall be based upon the average number of professional members and the average number of employees, computed as follows:
B. 
For the first person practicing his or her profession, other than as a salaried employee, $________* per annum; for each additional person practicing his or her profession, other than as a salaried employee, $_________* per annum, plus the sum of $_________* per annum for each employee:
Accountant;
Abstract and title;
Advertising agent;
Appraiser;
Architect;
Artist;
Assayer;
Attorney at law;
Auditor;
Bacteriologist;
Blue printer;
Book agent;
Broker or commission agent, other than real estate brokers and agents;
Certified public accountant;
Chemist;
Chiropodist;
Chiropractor;
Civil, electrical, mining, chemical, structural, consulting or hydraulic engineer;
Dentist;
Designer, illustrator or decorator;
Detective agency or private patrol;
Draftsman;
Drugless practitioner;
Electrologist;
Engraver;
Entomologist;
Feed, grain and fruit broker;
Geologist;
Illustrator or show card writer;
Interpreter;
Landscape gardener or architect;
Lapidary;
Masseuse;
Mercantile agency;
Morticians;
Naturopath;
Oculist;
Optician;
Optometrist;
Osteopath;
Physician;
Physiotherapist;
Piano tuner;
Podiatrist;
Public stenographer;
Roentgenologist;
Sign painter;
Surgeon;
Surveyor;
Taxidermist;
Termite inspector;
Veterinarian.
Any other profession or semiprofession not otherwise classified in this chapter.
* See Master Fee Schedule for current amount.
(Ord. 1078 § 5.20)
A. 
Every person conducting or carrying on the business of general contractor constructing, altering, repairing, wrecking or salvaging buildings, highways, roads, railroads, excavations or other structures, projects, developments or improvements, a license tax of $____________* per annum or $____________* per quarter.
B. 
Every person conducting or carrying on the business of electrical, plumbing or painting contractor, a license tax of $____________* per annum or $____________* per quarter.
C. 
Every person conducting or carrying on the business of masonry, glazier, cement, floor, heating, plastering, roofing, sash, sheet metal, tile, lathing and any other subcontractor not specifically mentioned in this section, a license tax of $____________* per annum or $____________* per quarter.
D. 
Every person conducting or carrying on the business of house moving, grading, paving, wrecking, sewer, pipeline, trenching, or excavating contractor, a license tax of $____________* per annum or $____________* per quarter.
E. 
This section shall apply to any person who for him or herself shall engage in the business of erecting or constructing houses for the purpose of leasing, renting or selling the same, and who does not employ a contractor who shall act as superintendent.
F. 
Any contractor conducting or carrying on the business of selling goods, wares or merchandise as a retailer in addition to his or her contracting business shall, in addition to the contractor's license provided herein, secure a license for such retail business as required under this chapter.
G. 
For the purposes of this section, Section 5.08.090 notwithstanding, a quarterly license shall expire 3 months from the date of issuance.
* See Master Fee Schedule for current amount.
(Ord. 1078 § 5.25)
A. 
Itinerant Merchant. An "itinerant merchant" under this chapter shall be deemed and construed to mean and include any person, firm or corporation, either principal or agent, employer or employee, who engages in a temporary business in the city by selling or offering for sale, goods, wares, merchandise or things or articles of value, for a period of not more than 190 days, and who, for the purpose of carrying on such business, hires, leases or occupies any room, building, structure or stand on any real property, or on or adjoining any street or public place in the city. The person, firm or corporation so engaged shall not be relieved from the provisions of this section by reason of associating temporarily with any local dealer, trader, merchant or auctioneer, or by reason of conducting such temporary business in connection with or as a part of any local business, or in the name of any local dealer, trader, merchant or auctioneer.
Every person, firm or corporation engaged in the business of an itinerant merchant shall pay a license fee of $____________* per year and shall be required to post a bond as described in subsection D of this section.
B. 
Peddler. Shall be defined as any person who sells and makes immediate delivery or offers for sale and immediate delivery any goods, wares, merchandise or thing in the possession of the seller, at any place in the city other than at a fixed place of business, but shall not include salespeople or agents for wholesale houses or firms who sell to retail dealers for resale or sell to manufacturers for manufacturing purposes or to bidders for public works or supplies. Every person, firm or corporation engaged in such a business (peddler) in the city shall pay a license fee of $____________* per year per peddler.
C. 
Solicitor. Shall be defined as any person who engages in the business of going from house to house, place to place, in or along the streets, within the city, selling or taking orders for or offering to sell or take orders for goods, wares or merchandise or other things of value for future delivery, or for services to be performed in the future. Every person, firm or corporation engaged in such a business in the city shall be required to pay a license fee of $____________* per year per solicitor.
D. 
When Bond Required. All solicitors, peddlers and itinerant merchants requiring cash deposits or taking orders for cash on delivery purchases (C.O.D.), or who require a contract of agreement to finance the sale of any goods, services or merchandise for future delivery, or for services to be performed in the future, shall furnish to the city a bond in the sum of $________*, executed by the bounden principal and any reliable surety company. Such bond shall be conditioned upon the making of final delivery of the goods ordered or services to be performed in accordance with the terms in such order, or failing therein that the advance payment on such order be refunded within 60 days from the contract delivery date.
Any person aggrieved or damaged by the action of any such peddler, solicitor or itinerant merchant shall have the right of action on the bond for the recovery of money or damage or both. Such bond shall remain in full force and effect for a period of 90 days after the expiration of such license, unless sooner released by action of the city council.
E. 
Principal's Solicitor or Peddler License.
1. 
Any person, firm or corporation, either employing or contracting with one or more individuals to have such individuals solicit the retail sale of any goods, wares, merchandise, services, or other things of value for future delivery or to sell or peddle such goods, wares and merchandise, who operates in the city longer than 190 days and who does not have a regularly established place of business within the city, may obtain a principal's solicitor or peddler license and pay a license fee of $____________*, plus $____________* for one solicitor; $____________* for 2 to 5 solicitors; $____________* for 6 to 10 solicitors; $____________* for 11 to 15 solicitors; $____________* for 16 or more solicitors.
2. 
In the alternative, any bona fide resident of the city applying for an individual's solicitor's or peddler's license to operate in the city, shall pay an annual license fee of $________* each in advance; if, however, such licensee discontinues his or her operation within 9 months after the issuance of such license and promptly gives notice to the finance officer of such discontinuance within such period, then such licensee shall be charged $________* per quarter year for each full quarter year or fraction thereof occurring after the issuance of such license and before the giving of such notice, and shall be refunded the balance.
The principal solicitor or peddler shall promptly notify the finance officer of the name and address of each individual solicitor or peddler hired or contracted with by such principal for such solicitation or peddling.
F. 
Identification Card Fee. All itinerant merchants and peddlers and solicitors, whether operating under a peddler's or solicitor's license, will be required to pay, in advance, the sum of $____________* per individual for the required identification card.
G. 
Other Persons Subject to Section. Other persons not maintaining a fixed place of business in the city but who regularly render personal or other services or products either by appointment, call, referral or otherwise from place to place or house to house in the city are subject to the provisions of this section.
H. 
Persons Licensed Under Other Sections. Any person maintaining a fixed place of business in the city, provided a license fee is specifically required under any other section of this chapter, shall not be required to pay any further license fee under the provisions of this section, but shall be required to obtain the necessary solicitor's permits for each employee so engaged according to the provisions of this chapter.
I. 
Certificate of Compliance. Every person engaged in the business of itinerant merchant, peddler or solicitor must receive a certificate of compliance from the police department. The applicant must file a written notarized statement with the chief of police. Such statement shall state the name and location of the company or firm for which the orders are to be secured, the name of the nearest local or state manager, if any, his or her address, the kind of goods, wares or merchandise to be delivered, the place from which the same are to be shipped or forwarded, the method of solicitation or taking orders, the location of any warehouse, factory or plant within the state, the method of delivery, the name and location of the residence of the applicant and any other facts the chief of police may require. Any applicant must present such a certificate to the finance officer before a business license can be issued to him or her. Furthermore, any itinerant merchant, peddler or solicitor who receives a license to do business in the city must carry such identification, as provided by the city, at all times while doing business in the city. Any person failing to comply with the provisions of this subsection is subject to arrest and prosecution for a misdemeanor.
If, in the judgment of the chief of police, the representations made in such statements or his/her investigation of the applicant discloses that the granting of the license applied for may be detrimental to the public peace, morals, health, safety or general welfare, or that the applicant is not of good moral character or has been convicted of any violation of law involving moral turpitude, he or she shall recommend to the finance officer that such license be denied. The finance officer shall accept or deny upon the recommendation of the chief of police any application for a license as described in the provisions of this section.
J. 
Claims for Exemptions. Any itinerant merchant, peddler or solicitor who claims to be entitled to an exemption from the payment of any license provided for in this chapter upon the grounds that he or she is employed by a nonprofit, charitable or fraternal organization shall file a written, notarized affidavit disclosing the following information: a list of all corporate officers of such organization; a financial statement of the business for the most recent fiscal year; the name of the immediate supervisor and any other information which the chief of police and finance officer may require to establish such claim of exemption. Thereupon, such application shall be forwarded to the city council for its action upon the same and no such organization shall be entitled to engage in business in the city unless and until such organization has obtained such permit.
K. 
Permit. Any itinerant merchant, peddler or solicitor being duly licensed according to the provisions of this chapter shall, furthermore, carry on his or her person at all times while operating in the city, a permit as furnished by the finance officer. This permit shall be worn at all times on the outer garment of such itinerant merchant, peddler or solicitor. This permit shall serve as a notice to the public that such person is duly licensed by the city and has the necessary approval of the chief of police.
* See Master Fee Schedule for current amount.
(Ord. 1078 § 5.45; Ord. 1373 § 1)
Every person conducting or carrying on any business consisting of manufacturing, packing, processing, communications, public utilities or selling at wholesale any goods, wares and merchandise or commodities at a fixed place of business within the city shall pay an annual license tax based upon the average number of employees at the following rates:
Number of Employees
Annual fee*
Minimum (includes owner or manager)
 
Next 5 employees, each
 
Next 5 employees, each
 
Over 11 employees, each
 
* See Master Fee Schedule for all fees.
(Ord. 1078 § 5.15)
Every person conducting or carrying on any business hereinafter in this section mentioned, the license tax shall be in the amount set forth herein:
1. 
Advertising on Vehicles.
a. 
Operating any vehicle equipped with music or musical device, loudspeaker or other device for attracting attention, $____________* per day or $____________* per annum for each vehicle used.
b. 
Operating any vehicle for advertising purposes and to which vehicle there are attached signs, placards, billboards or other advertising matter, $____________* per day or $____________* per annum for each vehicle so used.
c. 
Operating any vehicle equipped with a searchlight for attracting attention, $____________* per day or $____________* per annum for each vehicle so used.
2. 
Advertising, Handbills, etc. Distributing handbills, advertising throw-aways and other similar types of advertising materials, $____________* per day or $____________* per annum.
3. 
Advertising, Outdoor, etc. Erecting, installing, maintaining or operating outdoor advertising, advertising structures, billboards, signboards or similar devices, $________* per annum, plus $________* per billboard, signboard or similar device.
4. 
Airplane Rental or Flying Lessons. $____________* per annum for each airplane.
5. 
Ambulance Service. $____________* per annum for each ambulance.
6. 
Auction Sale, Auctioneer, Auction House.
a. 
Auctioneer. $____________* per day, except while operating in a licensed auction house having a fixed place of business as defined in this chapter.
b. 
Auction House. $________* per annum.
7. 
Automobile Parking Lot. Where there are one to 25 parking spaces, $_________* per annum; where there are over 25 parking spaces, $______* per annum.
8. 
Automobile, Truck or Trailer Rentals. Renting automobiles, trucks or trailers for a period of 2 weeks or less, $_______* per annum for each automobile or truck; $______* per annum for each trailer.
9. 
Automobile Body Shop or Repair Shop. $__________* per annum.
10. 
Bankrupt Sales, etc. Owning, operating, opening, establishing, managing, maintaining or having charge of any temporary location or place of business of any kind for the sale of any insolvent, bankrupt, fire-damaged or other similar goods, wares or merchandise, and every itinerant or transient merchant having a temporary place of business, but not having any continuous or permanent place of business in the city, who sells or offers for sale any insolvent, bankrupt, fire damaged or other goods, wares or merchandise, $____________* per day.
11. 
Barber or Beauty Shop. $________* per annum, plus $________* per chair per annum.
12. 
Barber or Beauty Schools. $________* per annum.
13. 
Christmas Trees, Greens or Card Sales. Sale of Christmas trees, holly, berries, cards or other seasonal items, $________*, except where such business is conducted in connection with another regularly established place of business for which a license has been issued or is conducted by and solely for the benefit of a charitable or nonprofit organization.
14. 
Cold Storage or Refrigeration Plant. $____________* per annum.
15. 
Commercial Printing. $____________* per annum.
16. 
Credit Reporting Bureau. $____________* per annum.
17. 
Dance School. $____________* per annum.
18. 
Employment Agency. $____________* per annum.
19. 
Finance Company. $____________* per annum.
20. 
Gardener. $____________* per annum.
21. 
Health Studio, Physical Fitness Studio or Reducing Salon. $________* per annum.
22. 
Hospital, Sanitarium, Rest Home, Nursing Home or Asylum. $____________* per annum, plus $____________* per bed per annum. This section shall not apply to nonprofit institutions exempted by the state.
23. 
Hotels, Motels, Apartment Houses, Rooming Houses, etc. Hotel, motel or rooming house, boardinghouse, apartment house, lodginghouse, house court or bungalow court, having 5 or more rental units, $____________* per annum, plus $____________* per annum for each rental unit over 4. Persons engaged in the business of renting or letting rooms, apartments or other accommodations for dwelling, sleeping, house-keeping or lodging, where such persons have a total of 5 or more such units, Section 5.04.120 notwithstanding, $____________* per annum, plus $____________* per annum for each rental unit over 4.
24. 
Janitorial Service. $____________* per annum.
25. 
Junk Dealers or Dealers in Old or Used Articles.
a. 
Every person, at a fixed place of business in the city, engaged in the business of carrying on or collecting, buying or selling at either retail or wholesale or otherwise dealing in junk or rubbish, waste material, refuse or any old rags, sacks, bottles, cans, papers, metals, jewelry, precious metals, rubber, bric-a-brac, cordage, truck or automobile tires, truck or automobile accessories and truck or automobile parts, and other like articles, whether the same can be sold or otherwise disposed of in the condition or state of repair as collected, bought or sold or otherwise disposed of for the purpose of being treated, repaired or prepared so as to be used again in some other form, $____________* per annum.
b. 
Every person who does not maintain a fixed place of business in the city, engaged in the business of collecting, buying or otherwise dealing in junk or rubbish, waste material, refuse or any old rags, sacks, bottles, cans, papers, metals, jewelry, precious metals, rubber, bric-a-brac, cordage, truck or automobile tires, truck or automobile parts, truck or automobile accessories and other like articles, whether the same can be sold or otherwise disposed of for the purpose of being treated, repaired or prepared so as to be used again in some other form, $____________* per annum.
c. 
Every person who maintains a fixed place of business in the city for wrecking or salvaging motor vehicles, $____________* per annum. "Wrecking" means the business of buying or trading in secondhand, used or wrecked motor vehicles and selling the parts thereof or building motor vehicles from the salvaged parts of such motor vehicles and selling the same, or the wrecking or salvaging of motor vehicles on a contract basis.
26. 
Lawn Mower, Tooler, Scissor Sharpening or Saw Filer. $____________* per annum.
27. 
Locksmith. $____________* per annum.
28. 
Moving and Storage. $____________* per annum.
29. 
Newspaper Distributor. $____________* per annum.
30. 
Notary Public. $____________* per annum.
31. 
Nursery School. $____________* per annum.
32. 
Palmistry, etc. For the business or occupation of palmistry, fortunetelling, phrenology or similar calling, $________* per annum, plus $________* per annum per employee over one.
33. 
Pawnbroker. $________* per annum.
34. 
Piano, Musical Instrument or Singing Lessons. $________* per annum.
35. 
Real Estate. $___________* annually for broker; $________* annually for each broker-salesperson, salesperson or agent and $________* annually for each additional employee.
36. 
Searchlight. $________* per day per searchlight or $________* per annum per searchlight.
37. 
Shoe Shining. $________* per annum.
38. 
Tailor. $________* per annum, plus $________* per annum per employee over one.
39. 
Ticket Agency. $________* per annum.
40. 
Trailer (House) or Mobile Home Park. Persons having 5 or more rental spaces, $________* per annum, plus ________* cents per annum for each rental space over 4.
41. 
Travel Bureau. $________* per annum.
42. 
Vending Machine. Section 5.04.120 notwithstanding, where the total of coins required to operate a merchandise vending machine totals from ____* cents to _____* cents, $____________* per annum per machine; where the total of coins required to operate a merchandise vending machine totals _____* cents or more, $____________* per annum per machine.
* See Master Fee Schedule for current amount.
(Ord. 1078 § 5.40)
Every person conducting or carrying on the business consisting of selling at retail any goods, wares and merchandise or commodities or conducting, maintaining or carrying on any trade, occupation, calling or business not otherwise specifically licensed by other sections of this chapter shall pay an annual license tax based upon the average number of employees at the following rates:
Number of Employees
Annual Fee*
Minimum (includes owner or manager)
 
Next 5 employees, each
 
Next 5 employees, each
 
Next 5 employees, each
 
Over 16 employees, each
 
* See Master Fee Schedule for all fees.
(Ord. 1078 § 5.10)
A. 
Every person conducting or carrying on the business of transporting goods, wares, merchandise or other materials for hire and providing for transportation and deliveries of goods or other materials, either within the city limits or deliveries of goods or other materials from outside the city limits to places within the city limits, shall pay an annual license tax of $____________* for the first vehicle plus $____________* for each additional vehicle.
B. 
Every person not having a fixed place of business within the city who makes wholesale or retail deliveries of goods or services by motor vehicles within the city or who maintains, installs or repairs goods, wares, or merchandise or equipment inside the city, or who provides a service not otherwise covered in this section, shall pay an annual license tax of $____________* for the first vehicle plus $____________* for each additional vehicle.
* See Master Fee Schedule for current amount.
(Ord. 1078 § 5.30)