For
the purpose of this chapter, the following definitions shall apply
unless the context clearly indicates or requires a different meaning.
"Arts and crafts"
means the service rendered individually for compensation
by artisans (artists), bricklayers, brick masons, carpenters, dress
makers, electricians, engravers, gardeners, sign painters, mechanics,
metalworkers, painters, plumbers, sculptors, tailors, woodworkers,
and the like.
"Billboard advertising"
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 installation, window decorations,
glazing, and the like.
"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 tax 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 which are usually and ordinarily sold and disposed of at
drugstores, cafes, restaurants, boarding houses, 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, foods, wares or merchandise similar,
kindred or related to those sold or offered for sale in businesses
specified in this definition and for which a license tax is not specifically
required under any other section of this chapter.
"Gasoline filling stations"
means all places of business, the principal function of which
is to sell or offer the sale of gasoline or any oil or by-products
of petroleum or other like product, or in which tire repair and other
automobile-related services are rendered.
"Laundry agent" or "laundromat"
means every person engaged in the business of collecting,
delivering, washing, or any combination thereof of any garment, household
linens, fabric or other material or article commonly and ordinarily
accepted for laundry service.
"Livestock and poultry feed"
means the business of offering livestock, poultry feed or
similar agricultural commodity, for either wholesale or retail use.
"Machine 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 machine, 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," "pre-schools" and "private schools"
means all places of business, the principal function of which
is to conduct any nursery, pre-school 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.
"Professional 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
to be limited to barbers, beauticians, cosmeticians (manicurists,
hairdressers, and the like), 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 definition, and for which a license tax 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 semi-professional
services for compensation, and not specifically covered under any
other section of this chapter, including, but not to be limited to
the services rendered by any person engaged in the practice or profession
of law, medicine, surgery, dentistry, optometry, chiropractic, osteopathy,
chiropody, real estate broker or agent, insurance broker or agent,
stock and bond agent or broker, telephone message service, civil,
mechanical, electrical, industrial or other class of engineer, architect,
draftsman, designer, landscape artist or architect, accountant, income
tax consultant, 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, 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.
"Retailing"
means the business of offering for sale or selling to the
public at retail any material commodities, goods, wares or merchandise.
"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 material rubbish, goods,
wares or merchandise, and the like.
"Wholesale and jobbing"
means the business of offering for sale or selling at wholesale
or as a jobber any material, commodities, wares or merchandise.
"Yard sale" or "garage sale"
means sales of tangible personal property of personal, household
or sporting goods nature, and owned by a householder within the city,
not including property purchased for resale, or the goods and wares
of a merchant of any description; such sales must be bona fide sales
of property personally owned and used by the seller for personal or
household use.