[Amended 6-13-1995 by Ord.
No. 95-04; 10-14-2003 by Ord. No. 2003-08,
effective 1-1-2004; 3-13-2007 by Ord.
No. 2007-02[1]]
The classification and yearly rates for business tax receipts shall
be as follows:
|
Class No.
|
Classification Name
|
Comments
|
Business
Tax Receipt
|
|---|---|---|---|
|
1
|
Abstracts of title
|
$26.25, plus $3.15 for each worker
| |
|
2
|
Acupuncture
|
$26.25, plus $3.15 for each worker
| |
|
3
|
Administrative offices
|
List unless in connection with and incidental to another classification
|
$26.25, plus $3.15 for each worker
|
|
4
|
Advertising
|
Includes advertising boards, agencies, card directories, guidebooks,
handbill or sample distribution, marketing, outdoor advertising and trade
inducement
|
$26.25, plus $3.15 for each worker
|
|
5
|
Alarm systems
|
Includes consulting, monitoring, repair and/or service. List unless
licensed as alarm system contractor; see contractors for installation
|
$26.25, plus $3.15 for each worker
|
|
6
|
Ambulance services
|
$26.25, plus $3.15 for each worker
| |
|
7
|
Amusement parks
|
$26.25, plus $3.15 for each worker
| |
|
8
|
Amusement parlors
|
Where 1 or more amusement devices are located. List unless accessory
to or incidental to another classification
|
$26.25, plus $3.15 for each worker
|
|
9
|
Animal grooming
|
List unless licensed as a kennel
|
$26.25, plus $3.15 for each worker
|
|
10
|
Antiques, dealers in
|
List unless in connection with and incidental to secondhand sales, pawnbroker,
jeweler, junk dealer, retail merchant or auction shop
|
$26.25, plus $3.15 for each worker
|
|
11
|
Appraisers
|
List unless in connection with and incidental to another classification
|
$26.25, plus $3.15 for each worker
|
|
12
|
Architects or architects' offices
|
Includes 1 professional
|
$210
|
|
Each additional professional
|
$105
| ||
|
Each worker
|
$3.15
| ||
|
13
|
Armored-car services
|
$26.25, plus $3.15 for each worker
| |
|
14
|
Artists
|
List unless in connection with and incidental to another classification.
Includes commercial, fine and graphic art
|
$26.25, plus $3.15 for each worker
|
|
15
|
Attorneys or attorneys' offices
|
Includes 1 professional
|
$210
|
|
Each additional professional
|
$105
| ||
|
Each worker
|
$3.15
| ||
|
16
|
Auctioning
|
Includes auction shops or stores and auctioneers
|
$26.25, plus $3.15 for each worker
|
|
17
|
Audio/Visual
|
Includes consulting, design, production or related services
|
$26.25, plus $3.15 for each worker
|
|
18
|
Audiology
|
$26.25, plus $3.15 for each worker
| |
|
19
|
Aviation
|
Includes aircraft sales and charter services, fixed-base operators who
provide more than 1 aviation service, flight schools and/or charters, intrastate
aircraft transportation, propeller or instrument shops, radio sales and services
and aircraft
|
$26.25, plus $3.15 for each worker
|
|
20
|
Bands/Orchestras
|
$26.25, plus $3.15 for each worker
| |
|
21
|
Barbershops
|
$26.25, plus $3.15 for each worker
| |
|
Independent barbers
|
$26.25
| ||
|
22
|
Bars
|
Includes cabarets, lounges, nightclubs, and similar establishments.
List unless licensed as a restaurant and has no separate entrance
|
$26.25, plus $3.15 for each worker
|
|
23
|
Poolrooms
|
$26.25, plus $3.15 for each worker
| |
|
24
|
Birds, dealers in
|
$26.25, plus $3.15 for each worker
| |
|
25
|
Bonds, stocks and other investments
|
Brokers or dealers, includes members of the New York Stock Exchange
and/or those persons having a leased wire service
|
$26.25, plus $3.15 for each worker
|
|
26
|
Bondsmen
|
$26.25, plus $3.15 for each worker
| |
|
27
|
Bookkeeping, accounting, tax services
|
List unless licensed as a certified public accountant
|
$26.25, plus $3.15 for each worker
|
|
28
|
Bottled gas, dealers in
|
$26.25, plus $3.15 for each worker
| |
|
29
|
Bowling
|
$26.25, plus $3.15 for each worker
| |
|
30
|
Brokers
|
Includes brokers in business opportunities, loans, merchandise, mortgages
and services
|
$26.25, plus $3.15 for each worker
|
|
31
|
Carpet, rug and upholstery cleaning
|
Establishments, on location only. List unless in connection with and
incidental to another classification
|
$26.25, plus $3.15 for each worker
|
|
32
|
Cemeteries
|
$26.25, plus $3.15 for each worker
| |
|
33
|
Chemists
|
$26.25, plus $3.15 for each worker
| |
|
34
|
Chiropractic physicians or chiropractic offices
|
Includes 1 professional
|
$210
|
|
Each additional professional
|
$105
| ||
|
Each worker
|
$3.15
| ||
|
35
|
Claim, collection or billing service
|
$26.25, plus $3.15 for each worker
| |
|
36
|
Cold storage
|
$26.25, plus $3.15 for each worker
| |
|
37
|
Concessionaires
|
Public functions when properly permitted; no street sales
|
$26.25, plus $3.15 for each worker
|
|
38
|
Congregate living facilities and group-care facilities
|
$26.25, plus $3.15 for each worker
| |
|
39
|
Contractors
|
List each category separately unless otherwise specified
|
$26.25, plus $3.15 for each worker
|
|
General contractors
| |||
|
Class A - General
| |||
|
Class B - Building
| |||
|
Class C - Residential Building
| |||
|
Other contractors
| |||
|
Air conditioning, Class A
| |||
|
Air conditioning, Class B
| |||
|
Air conditioning, Class C
| |||
|
Alarm systems, consulting, installing, monitoring, repair and/or service
| |||
|
Aluminum
| |||
|
Asphalt sealing, coating, maintenance; list unless licensed as a paving
contractor
| |||
|
Carpentry
| |||
|
Communication systems
| |||
|
Drainage and sanitary sewer; list unless licensed as a plumbing contractor
| |||
|
Dredging
| |||
|
Driveway sealing, cool decking, patio coatings
| |||
|
Drywall
| |||
|
Electrical
| |||
|
Elevator
| |||
|
Excavating and land clearing
| |||
|
Fence erecting
| |||
|
Fire protection equipment
| |||
|
Floor and floor sanding
| |||
|
Gas fitter
| |||
|
Glazing
| |||
|
House moving and wrecking
| |||
|
Installation
| |||
|
Insulation
| |||
|
Lathing; list unless licensed for plastering
| |||
|
Lawn irrigation equipment
| |||
|
Low voltage
| |||
|
Marine specialty
| |||
|
Masonry, flatwork
| |||
|
Masonry, structural
| |||
|
Mechanical
| |||
|
Sign construction or installation
| |||
|
Sign painting
| |||
|
Painting and paper hanging
| |||
|
Paving and road grading
| |||
|
Private driveway paving; list unless licensed as commercial paving
| |||
|
Commercial paving; list unless licensed for private driveway paving
| |||
|
Plastering; list unless licensed for lathing
| |||
|
Plumbing
| |||
|
Pressure cleaning; list unless licensed for painting
| |||
|
Refrigeration
| |||
|
Roofing and shingle siding
| |||
|
Sheet metal, installation only
| |||
|
Swimming pool
| |||
|
Swimming pool maintenance
| |||
|
Tile, marble and terrazzo
| |||
|
Underground utility
| |||
|
Veneer specialty, includes aluminum and vinyl siding, gutters, soffitt
and fascia only
| |||
|
Wallcovering, list unless licensed as a painting contractor, or unless
in connection with and incidental to interior decorating/designing; no painting
permitted
| |||
|
Well drilling
| |||
|
Unclassified
| |||
|
40
|
Cosmetology
|
Includes cosmetology salons, independent cosmetologists, cosmetology
specialty salons, independent cosmetology specialists and cosmetology schools
|
$26.25, plus $3.15 for each worker
|
|
41
|
Counseling/ Consulting
|
Includes mental health counseling. List unless in connection with and
incidental to another classification
|
$26.25, plus $3.15 for each worker
|
|
42
|
Court reporting
|
$26.25, plus $3.15 for each worker
| |
|
43
|
Credit agencies or bureaus
|
$26.25, plus $3.15 for each worker
| |
|
44
|
Dance halls
|
$26.25, plus $3.15 for each worker
| |
|
45
|
Delivery or messenger services
|
List unless in connection with and incidental to another classification
|
$26.25, plus $3.15 for each worker
|
|
46
|
Dentists or dentists' offices
|
Includes 1 professional
|
$210
|
|
Each additional professional
|
$105
| ||
|
Each worker
|
$3.15
| ||
|
47
|
Diagnostic aid services, medical
|
$26.25, plus $3.15 for each worker
| |
|
48
|
Directories
|
Persons making or offering for sale state, county or city directories,
telephone or otherwise
|
$26.25, plus $3.15 for each worker
|
|
49
|
Drafting
|
$26.25, plus $3.15 for each worker
| |
|
50
|
Electrology
|
$26.25, plus $3.15 for each worker
| |
|
Independent electrologist
|
$26.25
| ||
|
51
|
Electronic data processing, word processing and related services
|
List unless in connection with and incidental to another classification
|
$26.25, plus $3.15 for each worker
|
|
52
|
Employment
|
Includes agencies, contract employee providers, employee leasing, talent
agencies (list unless in connection with and incidental to another classification)
and temporary help services
|
$26.25, plus $3.15 for each worker
|
|
53
|
Engineers, professional, or engineers' offices
|
Includes 1 professional
|
$210
|
|
Each additional professional
|
$105
| ||
|
Each worker
|
$3.15
| ||
|
Includes architectural, civil, computer, consulting, electrical, industrial,
management, mechanical, nuclear, refrigeration, sanitary, structural
| |||
|
54
|
Exhibits, permanent
|
List unless in connection with and incidental to another classification.
|
$26.25, plus $3.15 for each worker
|
|
Amusement rides or attractions
|
$26.25, plus $3.15 for each worker
| ||
|
55
|
Express companies
|
$26.25, plus $3.15 for each worker
| |
|
56
|
Exterminating, pest control, fumigating
|
$26.25, plus $3.15 for each worker
| |
|
57
|
Flea markets
|
Market operator who rents spaces or booths to others or otherwise operates
the market
|
$26.25, plus $3.15 for each worker
|
|
58
|
Flowers
|
Florists; list unless in connection with and incidental to merchant
Cut flower sales; allowed only where there is a current license tax for a
filling station (see "Vehicles")
|
$26.25, plus $3.15 for each worker
|
|
59
|
Food services
|
Includes bakeries with baking on premises, sale of bakery goods only,
catering from a vehicle at factories and construction jobs only, catering
at social functions, dairies, fruit packing and shipping, ice cream bicycle/cart
peddling, ice cream retail stores, produce trucks or vehicles, restaurant
takeout or delivery where primary food sales are for consumption off the premises,
restaurant drive-ins, restaurants (lunch or snack counters or stands, cafes,
cafeterias, dining rooms and similar facilities where the primary food sales
are for consumption on the premises) and sandwich manufacturing or wholesaling
|
$26.25, plus $3.15 for each worker
|
|
60
|
Freight transportation, transfer or forwarding services or similar activities
|
$26.25, plus $3.15 for each worker
| |
|
61
|
Fuel oil
|
Bulk plant and distribution
|
$26.25, plus $3.15 for each worker
|
|
Retail truck with no bulk plant at the same address
| |||
|
62
|
Funeral establishments
|
$26.25, plus $3.15 for each worker
| |
|
63
|
Garbage
|
Includes collectors of garbage for rendering or processing plant and
garbage and waste disposal incinerators, barge plants or barge depots
|
$26.25, plus $3.15 for each worker
|
|
64
|
Gasoline and oils
|
Bulk plant and distribution
|
$26.25, plus $3.15 for each worker
|
|
Trucks not operating from a licensed bulk plant
| |||
|
65
|
Golf
|
Includes driving ranges, golf courses, miniature golf and par-3 golf
courses
|
$26.25, plus $3.15 for each worker
|
|
66
|
Guns, dealers in
|
List unless in connection with and incidental to another classification
|
$26.25, plus $3.15 for each worker
|
|
67
|
Halls for rent
|
$26.25, plus $3.15 for each worker
| |
|
68
|
Handicrafts
|
Craft articles made by hand in the home
|
$26.25, plus $3.15 for each worker
|
|
69
|
Health clubs or spas, reducing clubs or salons or gymnasiums
|
$26.25, plus $3.15 for each worker
| |
|
70
|
Hearing aids, dispensing of
|
$26.25, plus $3.15 for each worker
| |
|
71
|
Holding companies
|
$26.25, plus $3.15 for each worker
| |
|
72
|
Home health services, agencies or similar activities
|
$26.25, plus $3.15 for each worker
| |
|
73
|
Hospitals
|
$26.25, plus $3.15 for each worker
| |
|
74
|
Hypnosis, non-therapeutic
|
$26.25, plus $3.15 for each worker
| |
|
75
|
Inspection services
|
List unless in connection with and incidental to another classification
|
$26.25, plus $3.15 for each worker
|
|
76
|
Insurance
|
Location: Lations within the city at which insurance services are performed
or offered; includes adjusters, agencies, booths, branches, claims filing,
miscellaneous services or title insurance
|
$26.25, plus $3.15 for each worker
|
|
Company: Each life or health, marine, casualty, property
or surety insurance company which is represented in, writes for clients in,
solicits or advertises in or services 1 or more policies in the
city. This tax is in addition to any applicable insurance location
taxes.
|
$315
| ||
|
77
|
Interior decorators
|
List unless licensed as interior decorator
|
$26.25, plus $3.15 for each worker
|
|
78
|
Interior designers
|
List unless licensed as interior decorator
|
$26.25, plus $3.15 for each worker
|
|
79
|
Investment counselors
|
List unless in connection with and incidental to another classification
|
$26.25, plus $3.15 for each worker
|
|
80
|
Janitorial or window cleaning
|
List unless in connection with and incidental to another classification
|
$26.25, plus $3.15 for each worker
|
|
81
|
Jewelers
|
Includes buying, selling, repair and service of any type of jewelry.
List unless in connection with and incidental to pawnbroker, secondhand sales,
antique dealer, junk dealer or merchant
|
$26.25, plus $3.15 for each worker
|
|
82
|
Junk dealers
|
Buying and/or selling junk, waste or used materials; list unless licensed
for wrecking yards or secondhand sales when such secondhand merchants confine
their sales to household furnishings or to the sale of wearing apparel; includes
junk gatherers, yards or shops
|
$26.25, plus $3.15 for each worker
|
|
83
|
Kennels
|
Domestic pet raising or boarding for profit
|
$26.25, plus $3.15 for each worker
|
|
84
|
Knife and scissors sharpening
|
List unless in connection with and incidental to another classification
|
$26.25, plus $3.15 for each worker
|
|
85
|
Laboratories
|
Includes analytical, chemical, dental or medical; list unless in connection
with and incidental to another classification
|
$26.25, plus $3.15 for each worker
|
|
86
|
Landscape architecture
|
$26.25, plus $3.15 for each worker
| |
|
87
|
Landscapers and tree surgeons
|
List unless licensed as landscape architecture or excavating and land
clearing contractor; includes landscaping, lawn maintenance, lawn and tree
spraying, tree surgery
|
$26.25, plus $3.15 for each worker
|
|
88
|
Laundry
|
Includes dry-cleaning services, linen services, wash-and-fold service,
dropoff service and trucks not operated by a licensed place of business
|
$26.25, plus $3.15 for each worker
|
|
89
|
Laundry machines/laundromats
|
Includes laundromats, laundry machines and washers and dryers (coin-operated
or otherwise)
|
$73.50 first 10 machines; $2.62 each additional machine
|
|
90
|
Loans, financing
|
Includes making loans and/or discount consumer financing; list unless
licensed as savings and loan associations and banks
|
$26.25, plus $3.15 for each worker
|
|
91
|
Locksmiths
|
$26.25, plus $3.15 for each worker
| |
|
92
|
Machines, coin- or token-operated
|
See "Laundry machines/laundromats" for laundry machines. Newspaper racks,
telephones, bulk vending machines and stamp machines are exempt
|
$13.65
|
|
93
|
Manufacturers' representatives or agents
|
$26.25, plus $3.15 for each worker
| |
|
94
|
Manufacturing
|
Includes fabricating, machine shops and processing; list unless in connection
with and incidental to another classification
|
$26.25, plus $3.15 for each worker
|
|
95
|
Marine
|
Boats, marinas, yachts and services; includes bait sales (list unless
in connection with and incidental to merchant), brokers, charters or cruises,
cleaning, dealers, independent salespeople, marinas or storage, marine ways,
rental, repair and mobile wash and polish or bottom scraping
|
$26.25, plus $3.15 for each worker
|
|
96
|
Massage therapy
|
List unless taxed as a chiropractic physician, osteopathic physician,
physician, podiatrist or psychologist.
|
$26.25, plus $3.15 for each worker
|
|
Independent massage therapist
|
$26.25
| ||
|
School teaching massage
|
$26.25, plus $3.15 for each worker
| ||
|
97
|
Merchants and merchandising
|
Merchant, no stock in city
|
$26.25, plus $3.15 for each worker
|
|
Merchant operating from vehicle(s) and having no place of business in
the city. Taxes for the following categories are based on the business cost
of their average annual inventory, including stock on hand and
in storage in the city (Taxes are not owed on inventory of liquor or tobacco
items or stock located outside the city.); includes direct sales, distributing,
import/export, mail order, merchandising via electronic, video or audio/visual
means, pushcarts, retail sales, showroom, wholesale sales:
|
$26.25, plus $3.15 for each worker
| ||
|
Up to $20,000 of stock
|
$57.75
| ||
|
Each additional $1,000 of stock or fraction thereof
|
$5.25
| ||
|
98
|
Mobile home and trailers, dealers in
|
$26.25, plus $3.15 for each worker
| |
|
99
|
Mobile home and trailer parks
|
$2.10 per space
| |
|
100
|
Motorcycles
|
Includes motorbikes, motor scooters and similar devices. Rental only:
list unless in connection with and incidental to another classification. Repair
only: list unless in connection with and incidental to another classification.
Sales, repair and rental
|
$26.25, plus $3.15 for each worker
|
|
101
|
Naturopathy
|
$26.25, plus $3.15 for each worker
| |
|
102
|
Nurseries and/or kindergartens
|
$26.25, plus $3.15 for each worker
| |
|
103
|
Nursing homes
|
$26.25, plus $3.15 for each worker
| |
|
104
|
Occupational therapy
|
$26.25, plus $3.15 for each worker
| |
|
105
|
Opticianry
|
$26.25, plus $3.15 for each worker
| |
|
106
|
Optometrists or optometrists' offices
|
Includes 1 professional
|
$210
|
|
Each additional professional
|
$105
| ||
|
Each worker
|
$3.15
| ||
|
107
|
Osteopathic physicians or osteopath's office
|
Includes 1 professional
|
$210
|
|
Each additional professional
|
$105
| ||
|
Each worker
|
$3.15
| ||
|
108
|
Patrols, guards or watchmen agencies or services
|
$26.25, plus $3.15 for each worker
| |
|
109
|
Pawnbrokers
|
Lending money on personal property when such property is delivered to
the pawnee as security for the loan. List unless in connection with and incidental
to secondhand sales, antique dealer, jeweler, junk dealer or merchant
|
$26.25, plus $3.15 for each worker
|
|
110
|
Peddling
|
$26.25, plus $3.15 for each worker
| |
|
111
|
Photography
|
$26.25, plus $3.15 for each worker
| |
|
112
|
Physical therapy
|
$26.25, plus $3.15 for each worker
| |
|
Independent physical therapists
|
$26.25
| ||
|
113
|
Physicians or physicians' offices
|
Includes 1 professional
|
$210
|
|
Each additional professional
|
$105
| ||
|
Each worker
|
$3.15
| ||
|
114
|
Piano tuning
|
List unless in connection with and incidental to another classification
|
$26.25, plus $3.15 for each worker
|
|
115
|
Plant nurseries
|
$26.25, plus $3.15 for each worker
| |
|
116
|
Plating
|
With metals, list unless in connection with and incidental to another
classification
|
$26.25, plus $3.15 for each worker
|
|
117
|
Podiatrists or podiatrists' offices
|
Includes 1 professional
|
$210
|
|
Each additional professional
|
$105
| ||
|
Each worker
|
$3.15
| ||
|
118
|
Pool cleaning, non-chemical
|
List unless licensed as a swimming pool contractor
|
$26.25, plus $3.15 for each worker
|
|
119
|
Postal contract station
|
$26.25, plus $3.15 for each worker
| |
|
120
|
Private investigation
|
$26.25, plus $3.15 for each worker
| |
|
121
|
Promoters
|
$26.25, plus $3.15 for each worker
| |
|
122
|
Property developing, leasing, managing or renting
|
List unless licensed as a general contractor or for real estate
|
$26.25, plus $3.15 for each worker
|
|
123
|
Prosthetics
|
Includes design, fitting, assembly, sale and/or service to the user
or patient
|
$26.25, plus $3.15 for each worker
|
|
124
|
Psychologists or psychologist's office
|
Includes 1 professional
|
$210
|
|
Each additional professional
|
$105
| ||
|
Each worker
|
$3.15
| ||
|
125
|
Public accountants, C.P.A. or public accountants' offices
|
Includes 1 professional
|
$210
|
|
Each additional professional
|
$105
| ||
|
Each worker
|
$3.15
| ||
|
126
|
Publications, publishing, writing
|
$26.25, plus $3.15 for each worker
| |
|
127
|
Public relations
|
List unless in connection with and incidental to advertising
|
$26.25, plus $3.15 for each worker
|
|
128
|
Radio and/or television
|
Includes radio and/or television broadcasting studios and sale and advertising
offices with no broadcasting
|
$26.25, plus $3.15 for each worker
|
|
129
|
Railroads
|
$26.25, plus $3.15 for each worker
| |
|
130
|
Real estate offices
|
$26.25, plus $3.15 for each worker
| |
|
Independent real estate brokers or associates
|
$26.25
| ||
|
131
|
Rental
|
Includes rental of clothing, films, machinery, video and other equipment
and renting on location
|
$26.25, plus $3.15 for each worker
|
|
132
|
Rental units
|
Where only 1 unit is offered for rent, no license is required. "Rental
units" includes rooms, apartments, condominiums and separate condominium units,
hotels, motels, motor courts, cottages, cabins, live-aboard boat slips and/or
other buildings rented as living quarters by the day, week, month, season
or year which are located on 1 lot, plot or parcel of ground or water; includes
units with cooking facilities or where cooking is permitted and units without
cooking facilities
|
$5.25 per unit for up to 99 units; $4.20 per unit for 100 or more units
|
|
133
|
Repair services
|
Other than automotive and machine; list unless in connection with and
incidental to another classification and where 25% or less of the business
gross floor area is used for repair. Mobile repair; list unless in connection
with and incidental to another classification
|
$26.25, plus $3.15 for each worker
|
|
134
|
Reproduction, etc.
|
Includes blueprinting, copying, duplicating, engraving, lithographing,
mimeographing, multigraphing, printing, typesetting and similar activities;
list unless in connection with and incidental to another classification
|
$26.25, plus $3.15 for each worker
|
|
135
|
Rinks
|
For bicycles, skates, skateboards or other devices
|
$26.25, plus $3.15 for each worker
|
|
136
|
Savings and loan associations and banks
|
$26.25, plus $3.15 for each worker
| |
|
137
|
Schools and instruction
|
1 to 10 students
|
$10.50
|
|
Each additional student List unless in connection with and incidental
to another classification
|
$1.05
| ||
|
138
|
Secondhand merchants/sales
|
List unless in connection with and incidental to another classification
|
$26.25, plus $3.15 for each worker
|
|
139
|
Secretarial, steno and related services
|
List unless licensed for court reporting or for word processing (electronic
data processing)
|
$26.25, plus $3.15 for each worker
|
|
140
|
Sewing
|
Commercial; list unless in connection with and incidental to another
classification. Home occupation
|
$26.25, plus $3.15 for each worker
|
|
141
|
Shoe repair
|
List unless in connection with and incidental to another classification
|
$26.25, plus $3.15 for each worker
|
|
142
|
Shoeshine stand
|
List unless in connection with and incidental to another classification
|
$26.25, plus $3.15 for each worker
|
|
143
|
Shooting ranges, galleries and/or archery ranges
|
List unless in connection with and incidental to another classification
|
$26.25, plus $3.15 for each worker
|
|
144
|
Sitting or companion services
|
Includes adult only and on location (adults or children)
|
$26.25, plus $3.15 for each worker
|
|
145
|
Soft-water services
|
$26.25, plus $3.15 for each worker
| |
|
146
|
Stenographers, public
|
$26.25, plus $3.15 for each worker
| |
|
147
|
Surveyors
|
$26.25, plus $3.15 for each worker
| |
|
148
|
Tailors
|
List unless in connection with and incidental to another classification
|
$26.25, plus $3.15 for each worker
|
|
149
|
Tattooing
|
$26.25, plus $3.15 for each worker
| |
|
150
|
Taxidermists
|
$26.25, plus $3.15 for each worker
| |
|
151
|
Telegraph services
|
Includes companies and substations
|
$26.25, plus $3.15 for each worker
|
|
152
|
Telephone answering services
|
$26.25, plus $3.15 for each worker
| |
|
153
|
Telephone solicitations
|
Soliciting business by telephone for others
|
$26.25, plus $3.15 for each worker
|
|
154
|
Temporary activities, each event
|
Tax to be paid by promoter, corporation, association or person responsible
for the event; includes carnivals, circuses, concerts, dealers in Christmas
trees (not required if accessory to merchant), entertainments, exhibits,
lecturers and instructions to groups, musicals, shows, temporary merchants,
per location, including individual attractions and/or merchants whose primary
intent is selling a product (if over 30 days, tax as a merchant)
and tent shows
|
$26.25
|
|
155
|
Theaters, stadiums, and other permanent places of amusement
|
$26.25, plus $3.15 for each worker
| |
|
156
|
Therapies, medical or health
|
$26.25, plus $3.15 for each worker
| |
|
157
|
Trade associations
|
$26.25, plus $3.15 for each worker
| |
|
158
|
Transit mix cement
|
Manufacturing and distribution
|
$26.25, plus $3.15 for each worker
|
|
159
|
Travel agencies
|
$26.25, plus $3.15 for each worker
| |
|
160
|
Utility companies
|
Includes electric companies, gas distribution plant (manufactured or
natural), telephone companies
|
$26.25, plus $3.15 for each worker
|
|
161
|
Valet services
|
$26.25, plus $3.15 for each worker
| |
|
162
|
Vehicle parking, parking lots or storage garages
|
$5.25, plus $1.05 for each space
| |
|
163
|
Vehicles
|
Includes driveway services, filling stations, hauling, hauling trailers,
new-car agencies, oil change and lube, painting and undercoating (list unless
licensed as automotive repair or incidental to automotive sales; this category
not intended for businesses engaged in detailing only), rental of hauling
trucks, rental or leasing agencies, repair, trucks for hire (list unless in
connection with and incidental to another classification), used-car dealers
(list unless licensed as a used-car sales lot or as a broker-dealer in merchandise),
used-car sales, wash and polish (list unless in connection with and incidental
to another classification), wrecker or towing services
|
$26.25, plus $3.15 for each worker
|
|
164
|
Vehicles for hire and taxicabs
|
$26.25 each
| |
|
165
|
Vending machine operators or companies
|
$26.25, plus $3.15 for each worker
| |
|
166
|
Veterinarians or veterinarian's office
|
Includes 1 professional
|
$210
|
|
Each additional professional
|
$105
| ||
|
Each worker
|
$3.15
| ||
|
167
|
Warehouses, warehousing or storage
|
Up to 5,000 square feet
|
$52.50
|
|
Each additional 1,000 square feet or fraction thereof
|
$5.25
| ||
|
168
|
Window tinting or filming
|
List unless in connection with and incidental to another classification
|
$26.25, plus $3.15 for each worker
|
|
169
|
Wood dealers
|
$26.25, plus $3.15 for each worker
| |
|
170
|
Wrecking yards
|
List unless in connection with and incidental to another classification
|
$26.25, plus $3.15 for each worker
|
|
171
|
Unclassified
|
Every business, occupation or profession substantial, fixed or temporarily
engaged in by any person within the city and for which no license has been
ordained and not herein specifically designated
|
$26.25, plus $3.15 for each worker
|
[1]
Editor's Note: This ordinance also repealed former §§ 146-18 through 146-20, Plates for machines, lease or operation without license prohibited, and increasing number of devices, respectively. This ordinance also provided for the renumbering of former §§ 146-23 through 146-25 as §§ 146-18 through 146-20, respectively.
The definition of any of the occupations set forth in the schedule of
rates,[1] except as otherwise defined in the Code, shall be such that the
occupations shall be construed according to their ordinary and usual meaning
in the course of trade or business or profession in the county or as defined
in Webster's Dictionary.
[1]
Editor's Note: See § 146-23 above.
