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