Every person carrying on the business of a contractor or a subcontractor, including building, constructing, plumbing, electrical, painting, plastering, masonry, floor finishing, interior decorating, landscaping, lawn renovating, wall papering or any other work on buildings or grounds, requiring a license by the state, except such persons as are subject to the provisions of Section 5.08.320, shall pay an annual license tax of $100.00.
(Prior code § 18-33)
A. 
Every person who constructs two or more residential units within one fiscal year shall pay a license tax of $100.00 per residential unit.
B. 
For the purposes of this section, a residential unit shall be a building or portion thereof designed exclusively for residential occupancy and consisting of any number of rooms, but including bathroom and kitchen facilities.
C. 
Moving a building or structure from one lot or premises to another shall be the construction of such building or structure for the purposes of this section.
D. 
The license tax imposed by this section shall not preclude the imposition of other license taxes by other sections of this chapter.
(Prior code § 18-34)
The license tax for carrying on the business of a dairy shall be $25.00 annually or $0.10 per milking cow, whichever amount is greater.
(Prior code § 18-35)
The license tax for conducting or managing a public dancehall shall be $200.00 or, at the option of the licensee, $10.00 per dance.
(Prior code § 18-36)
Every person not having a fixed place of business within the City who delivers goods, wares or merchandise of any kind by vehicle or who provides any service by the use of vehicles in the City shall pay a license tax of $40.00 per year.
(Prior code § 18-37)
The license tax for carrying on the business of a feed yard shall be $200.00 annually, plus $0.20 for each animal delivered from the premises exceeding 1,000 head per year. A deposit shall be made at the beginning of the fiscal year based on the number of animals delivered in the preceding year.
(Prior code § 18-38)
Every person carrying on the business or art of astrology, phrenology, life-reading, fortunetelling, cartomancy, clairvoyance, clair-audience, crystalgazing, mediumship, spirit writing, spirit voices, spirit materialization, etherealization, prophecy, augury, divination, magic or necromancy or other similar art or business shall pay a license tax of $300.00 annually.
(Prior code § 18-38.1)
Every person holding, managing or conducting any meeting within the City whereat horse racing with wagering on the results thereof by the system known as the para-mutual is permitted by the laws of the state shall pay a daily license tax of $20.00.
(Prior code § 18-39)
Every person conducting, managing or carrying on a business consisting mainly of manufacturing, packing, processing, canning or selling at wholesale goods, wares, produce or merchandise shall pay an annual license tax based on its gross annual payroll before deductions as follows:
A. 
Gross annual payroll up to $20,000.00, $25.00 minimum;
B. 
For additional gross payroll of $20,000.00 up to $100,000.00, $0.50 per $1,000.00;
C. 
For additional gross payroll of $100,000.00 up to $500,000.00, $0.20 per $1,000.00;
D. 
For all additional gross payroll of $500,000.00 and over, $0.10 per $1,000.00.
(Prior code § 18-41)
Every person conducting, managing or carrying on the business of operating an apartment house, rooming-houses, bungalow court, motel or auto court consisting of four or more units occupied for more than a 30-day period shall pay a license tax for the first four units of $15.00 annually, and for each additional unit over four, $3.00 annually per unit.
(Prior code § 18-42)
Every person carrying on the business of a pawnbroker shall pay an annual license tax of $300.00. For the purpose of this section, the term "pawnbroker" includes every person conducting, managing or carrying on the business of lending money either for himself or for any other person, upon any personal property, personal security or purchasing personal property and reselling or agreeing to resell such property to the vendor or other assignee at prices previously agreed upon. Nothing in this section shall apply to the loaning of money or personal property or personal security by any bank authorized to do so under the laws of the state or of the United States.
(Prior code § 18-43)
A. 
Every person conducting, managing or carrying on the business of soliciting, vending or peddling from house to house shall pay an annual license fee of $25.00 for each salesman; provided, however, that nothing in this section shall require persons or organizations engaged in charitable or religious solicitation who have been issued a license pursuant to Section 5.04.060 of this Code to pay such license tax.
B. 
Every applicant claiming to be entitled to exemption from the payment of any license provided for in this section upon the ground that such license casts a burden upon his or her right to engage in commerce with foreign nations or among the several states, or conflicts with the United States Constitution or the regulations of the United States Congress respecting interstate commerce or any other matter, shall file a verified statement with the Director of Finance, disclosing the interstate or other character of his or her business entitled to such exemption. Such statement shall state the name and address of the company or firm or group for which the orders are to be solicited or secured or the sale made, the name of the nearest local or state manager, if any, and 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 delivered, the method of solicitation to taking orders, the location of any warehouse, factory or plant in the state, the method of delivery, the name and address of the applicant and any other facts bearing on the issues of exemption. All claims for such exemptions shall be referred to the City Attorney for investigation and recommendation.
(Prior code 18-44; Ord. 90-641 § 1, 1990)
The annual license tax for carrying on the business of petroleum storage tank farms shall be as follows:
A. 
Each tank under 50,000 barrels, $2.50;
B. 
Each tank 50,000 to 100,000 barrels, $5.00;
C. 
Each tank over 100,000 barrels, $7.50.
(Prior code § 18-45)
A. 
Every person carrying on, managing or conducting any of the following professional businesses or services or any combination thereof shall pay an annual license tax of $40.00:
Abstractor of titles
Accountant
Advertising counsel
Agricultural adviser or counselor
Appraiser
Aquarian
Architect
Assayer
Attorney at law
Auditor
Certified public accountant
Chemical engineer
Chemist
Chiropodist
Chiropractor
Chirothesian
Civil engineer
Claims adjuster
Construction engineer
Consulting engineer
Dance teacher
Dealer in stocks, bonds or securities
Dental laboratory
Dentist
Designer
Detective
Detective agency
Drugless practitioner
Electrical engineer
Electrologist
Employment agency or bureau
Geologist
Herbalist
Insurance adjuster
Interior decorator
Investment counselor
Landscape architect
Lapidary
Manufacturer's representative
Mechanical engineer
Mortician
Naturopath
Oculist
Optician
Optometrist
Oral surgeon
Orchard care
Osteopath physician
Physician
Physician and surgeon
Real estate broker
Sanitation engineer
Sign painter
Stock and bond broker
Surgeon
Surveyor
Taxidermist
Travel bureau
Tree removing
Tree surgery
Tree trimming
Veterinarian
(Prior code § 18-46)
Any public utility operating in the City under a franchise from the City or applicable therein, and who makes franchise payments thereunder, is subject to the provisions of this chapter only to the extent it engages in retail merchandising not covered by the franchise in the City.
(Prior code § 18-47)
Every person conducting, managing or carrying on the business of selling at retail any goods, services, wares or merchandise not otherwise specifically licensed by other sections of this chapter shall pay an annual license tax based on the gross annual receipts as follows:
A. 
Gross annual receipts up to $75,000.00: $25.00 minimum;
B. 
For additional gross receipts of $75,000.00 up to $100,000.00: $0.30 per $1,000.00;
C. 
For additional gross receipts of $100,000.00 up to $500,000.00: $0.20 per $1,000.00;
D. 
For additional gross receipts of $500,000.00 and over: $0.10 per $1,000.00.
(Prior code § 18-48)
Every person engaged in the business of providing telephone services shall pay an annual license tax based upon its gross annual receipts as follows:
A. 
Such fee shall be computed as follows:
1. 
Twenty-five thousand dollars or less of gross receipts per year or fractional part thereof: $25.00;
2. 
Additional gross receipts in excess of $25,000.00 up to and including $100,000.00 per year or fractional part thereof: $0.30 for each $1,000.00 or fractional part thereof;
3. 
Additional gross receipts in excess of $100,000.00 up to and including $500,000.00 per year or fractional part thereof: $0.20 for each $1,000.00 or fractional part thereof;
4. 
In excess of $500,000.00 per year or fractional part thereof: $0.10 for each $1,000.00 or fractional part thereof.
B. 
For the purposes of this section, "gross receipts" shall have the same meaning as that defined in Section 5.08.020; except, that only those receipts derived from providing telephone services within the City shall be included, and that only receipts resulting from intrastate telephone services shall be included.
C. 
For the purposes of this section, a "person engaged in the business of providing telephone services" shall mean a "telephone company," as that term is used in Article XIII, Section 14, of the Constitution of the state.
(Prior code § 18-49)
Every person who by any means engages in the business or practice of disseminating, distributing, passing out, giving away, handing out, selling, offering for sale or soliciting for the sale of any sheet, dodger, handbill, circular, letter, booklet or any other printed, typewritten, mimeographed or written matter of any kind pertaining to any horse race, choice of horses, recommending any horse or giving or conveying any information about any horse race or contest of endurance or speed between horses or beasts, whether at a fixed place of business within the city or otherwise, shall pay an annual license tax of $100.00. The number of persons allowed to distribute such material under any one license shall not exceed six persons during any day.
(Prior code § 18-50)
Every person conducting, managing or carrying on the business of a trailer park or mobile home park shall pay an annual license fee of $15.00 for the first four units and $3.00 for each additional unit over four.
(Prior code § 18-51)
Every person carrying on the business of the transportation of passengers when driven by the owner or a representative of the owner, or by the person hiring or renting the same, at rates per mile, per trip or per time, and when such vehicle is routed under the direction of the passenger or of such person hiring the same, shall pay an annual license tax for each such vehicle of $20.00.
(Prior code § 18-52)
A. 
Every person conducting, managing, operating or maintaining on his or her premises any weighting, amusement or merchandise machine or device, not otherwise licensed under this chapter and not prohibited by law, wherein a sum of money is charged or collected for such machine or device by means of a coin slot or otherwise, shall pay an annual license tax as follows:
1. 
For each machine or device charging $0.01 to and including $0.04: $2.00;
2. 
For each machine or device charging $0.05 to and including $0.09: $4.00;
3. 
For each machine or device charging $0.10 and over: $6.00.
B. 
Stamp vending machines selling U.S. stamps for mailing purposes are exempt from the terms and provisions of this section.
C. 
The license tax prescribed in this section shall not be required where such machine or device is operated and owned by a person already licensed to conduct a business, the gross receipts of which are used to measure the amount of license tax payable.
D. 
No license tax shall be charged, other than a tax based on gross receipts, for the privilege of renting, leasing or operating laundry equipment, whether or not coin operated, upon any individual or firm whose business is limited exclusively to renting, leasing or operating such equipment, which license fee or taxes has the effect of taxing any gross receipts, other than gross receipts actually derived from the conduct of business within the City. For purposes of this section, the tax shall be based on the entire gross receipts of the taxpayer derived within the City, and no minimum tax shall be imposed upon any business location, nor shall such tax be measured by the number of business locations or machines of the taxpayer within the City. This section shall not apply to coin-operated laundry equipment owned and operated by a retail establishment providing coin-operated laundry equipment for general public use.
E. 
The owner of the business wherein the machine or device is located shall be held responsible for the full amount of the license tax if the owner of the machine or device has not paid the full tax when due and payable.
(Prior code § 18-53)