186129
0
1 ORDINANCE NO. 18.612
2
3 AN ORDINANCE TO AMEND CHAPTER 17, ARTICLE II OF
4 THE LITTLE ROCK CODE, 1988, TO INCREASE THE BUSINESS
5 LICENSE TAXES CONTAINED IN § 17 -52; DECLARING AN
6 EMERGENCY; AND FOR OTHER PURPOSES.
7
8 WHEREAS, demands for City services and the cost of providing those services.
9 have increased considerably over time; and
10 WHEREAS, business license taxes have not gone up accordingly; and
I 1 WHEREAS, the City requires additional revenues to maintain City services.
12 NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF
13 DIRECTORS OF THE CITY OF LITTLE ROCK, ARKANSAS:
14 SECTION 1. Findings. Since 1988 salaries have increased 39.41% for police
15 officers, 39.5% for fire fighters, 35.25% for non - uniform union eligible employees, and
16 37.75% for non -union eligible employees. In addition, the total number of employees has
17 increased 8 '/2 % from 1995 through 2000, from 1786 employees to 1938 employees. An
18 increase in the business license is necessary, in addition to other fiscal measures, to
19 provide for the increased cost of City services to business owners.
20 SECTION 2. Section § 17 -52 of the Little Rock City Code, 1988, is amended to
21 increase business licenses as provided in Attachment A and incorporated by reference
22 herein.
23 SECTION 3. Section § 17 -44 of the Little Rock City Code, 1988, is amended to
24 add a new subparagraph (d) as follows:
25 "(d) For 2002, the formula in (c) is amended to provide that the ratio used to
26 calculate business taxes for 2002 shall be the same ratio used to calculate the business
27 taxes for 2001."
28 SECTION 4. Section § 17 -45 of the Little Rock City Code, 1988, is amended
29 to add a new subparagraph (4) as follows:
0 0
1 "(4) Business taxes payable in 2002 are due January 31, 2002 if paid annually.
2 Officers of a corporation shall have the option of paying the annual tax in two (2) equal
3 installments on January 31, 2002, and July 1, 2002, respectively."
4 SECTION 5. The City Clerk shall publish this ordinance one time in a local
5 newspaper no later than one(1) week after the passage of the ordinance, as required in
6 Ark. Code Ann. § 26 -77 -104 (Michie, 2001).
7 SECTION 6. Repealer. All ordinances and parts of ordinances that conflict
8 with this ordinance are hereby repealed; provided however, only to the extent that they
9 are in direct conflict herewith.
10 SECTION 7. Severability. In the event any title, section, subsection,
11 subdivision, paragraph, subparagraph, item, sentence, clause, phrase, or word of this
12 ordinance is declared or to be adjudged to be invalid or unconstitutional, such declaration
13 or adjudication shall not affect the remaining portions of the ordinance which shall
14 remain in full force and effect as if the portion so declared or adjudged invalid or
15 unconstitutional was not originally a part of this ordinance.
16 SECTION 8. Emergency. It is hereby found and determined by the Board of
17 Directors of the City of Little Rock that the City requires additional revenues to carry on
18 its essential municipal functions and that without same the delivery of City services will
19 decrease, the City's ability to provide and support the public peace, health and safety
20 will be diminished, and that this Ordinance should be given effect immediately.
21 Therefore, an emergency is hereby declared to exist and this Ordinance being necessary
22 for the preservation of the public peace, health and safety shall be in full force and effect
23 from and after its passage and approval.
24
25 ADOPTED: December 18, 2001
26
27 ATTEST
28
29
30 Ve,
31 NANCY WOOD, CITY CLERK
APPROVED:
M
J DAILEY, MAYO
►M
• Attachment A
. nnual Charge
Sec. 17 -52 Schedule of License Taxes.
Base and Variable
A
(1)
ABSTRACT AND TITLE COMPANY
All companies which furnish abstracts for, or guarantee, warrant
or insure land titles ........................................................................ ...............................
$305.00
$35.00 per employee
(2)
ADJUSTERS FOR INSURANCE AND CLAIM AGENTS ............. ...............................
135.00
135,00 per adjuster
Above 1 .
(2.5)
ADMINISTRATIVE OFFICE .......................................................... ...............................
135.00
20.00 per employee
(3)
ADVERTISING AGENCY (each person engaged in contracting for advertising
Or conducting an advertising bureau or agency)
305.00
35.00 per employee
(4)
ADVERTISING, AIRPLANE..... -- ................................................ ...............................
200.00
20,00 per employee
(5)
ADVERTISING ON CITY BUSES .... ..... -- .................................... ...............................
270.00
20.00 per employee
(6)
ADVERTISING, DISPLAY ADVERTISING- ......................... ............. ........ ... -.-
200.00
35.00 per employee
(7)
ADVERTISING, DISTRIBUTING CIRCULARS OR SAMPLES ... ...............................
200.00
20.00 per employee
(8)
ADVERTISING SIGNS. The tax for this classification shall be the cumulative total of
the categories that are applicable below.
a. Outdoor advertising
405.00
20.00 per employee
b. Electric or neon signs ............................................................ ...............................
170.00
20.00 per employee
c. Billboards .............................................................................. ...............................
190.00
20.00 per employee
9 9 g ......................................................................... ...............................
d. Sin hanging
100.00
20.00 per employee
e. Sign painting ......................................................................... ...............................
100.00
20.00 per employee
f. Computer graphics ................................................................ ...............................
100.00
20.00 per employee
(8.1)
AGRICULTURAL PRODUCTS ..................................................... ...............................
405.00
Plus cumulative amounts per employee:
a. 1. 50 ....................................................................................... ...............................
8.00 each
b. 51- 200 ................................................................................... ...............................
7.00 each
c. 201- 400 ................................................................................. ...............................
6.00 each
d. Over 400 employees ............................................................. ...............................
5.00 each
(9)
AIRPLANE RADIO SALES AND SERVICE .................................. ...............................
200.00
0.5% stock
(10)
AIRPLANE SALES, SERVICE AND RENTAL .............................. ...............................
305.00
35.00 per employee
Plus additional services:
a. Aircraft servicing
135.00
35.00 per employee
b. Equipment sales ................................................................... ...............................
305.00
c. Interior maintenance ............................................................. ...............................
100.00
d. Retrievalisalvage .................................................................. ...............................
270.00
(11)
AIR CONDITIONING AND HEATING DEALERS, SALES AND INSTALLATION .......
200.00
20.00 per employee +
0.5% Stock, if applicable
(12)
AIR CONDITIONING WHOLESALE DISTRIBUTOR. ........ ...... . ... .. . .. .. .. . .. ..
. 200.00
0.5% stock
(13)
AIR PRODUCTS MANUFACTURERS AND DISTRIBUTORS ........... .... ........-- .....
........ 200.00
0.5% stock
(14)
1215101
0
AMUSEMENTS:
a. Pool halls ............................................................................. ...............................
Plus additional services:
1. Restaurant .................................................................... ...............................
2. Groceries., ........... .... ..
3. Confectionery, beverages, retail ................................... ...............................
4. Recreation room ............................................................ ...............................
b. Bowling alleys ....................................................................... ...............................
Plus additional services:
1. Restaurant .................................................................... ...............................
2. Amusement machines (coin-operated).-
3. Private schools .............................................................. ...............................
4. Clothing ......................................................................... ...............................
c. Circus, including street parade:
Perday ......... .................... ... ......... ............. . - ....................... ...............................
Minimumper circus ... ....... ..... ............. ..... .... ___ ..... ___ ....... ..... .... - ...................
d. Music and amusement machines (Each automatic coin - operated amusement
device, and each automatic music machine, not including counter boxes), per
year....................................................................................... ...............................
state law reference- Limitation on tax on coin operated amusement devices,
ALA- § 26- 77 -302.
e. Recreation room ................................................................... ...............................
Plus additional services:
1. Amusement machines (coin- operated) ......................... ...............................
2. Confectionery ................................................................ ...............................
3. Rentals - Household communications equipment, sporting equipment, etc .
4. Vending machines ......................................................... ...............................
5. Laundromats ................................................................. ...............................
6. Books and/or stationery, retail ........... ......... .... ....................... ............... - .....
7. Restaurant ....................... .... .................. .............. ............. - ..... ..... ...............
f. Rides, concessions, amusements:
1. Major rides -First 4 weeks, per ride, per week ............... ...............................
Peryear ......................................................................... ...............................
2. Kiddie rides -First 4 weeks, per ride, per week .............. ...............................
Peryear ......................................................................... ...............................
3. Concessions -First 4 weeks, per concession, per week ...............................
Peryear ........................................................................ ...............................
g.. Rides, coin- operated, each... ... ............................. .. . . .. . .... . .
state law reference - Limitations on fee on coin-operated rides, AA-A- § 26 -77 -302.
h. City convention centers, shows and exhibitions, including but not limited to
seminars, special sales, musical concerts or activities, athletic events or
carnivals, by any group, organization or company sponsoring a function
including but not limited to a public- attended, profit- making, ticketed function
while in city convention centers are subject to the following charge:
1. Music hall rental - First day .......................................... ...............................
Eachday thereafter ...................................................... ...............................
2. Exhibition space rental .................................................. ...............................
[Page 2 of 261
nual Charge
e and Variable
135.00
70.00 per table
50.00
50.00
0.5% stock
60.00
270.00
plus 20.00 per employee
135.00
plus 50.00 per lane
50.00
5.00 per machine
200.00 25.00 per employee
50.00 0.5% stock
200.00
400.00
5.00 per machine
270.00 20.00 per employee
5.00 per machine
60.00
200.00
20.00
50.00 plus 2.00 per machine
100.00 plus 0.5% stock
50.00
45.00 (4 week maximum per year)
340.00
30.00 (4 week maximum per year)
200.00
30.00 (4 week maximum per year)
200.00
5.00
135.00
65.00
1f2¢ per sq. ft. gross space occupied
first day, $35.00 minimum
114¢ per sq. ft. gross space occupied
each additional day, $35.00 minimum
11I5r01 [Page 3 of 261
•
W anua'Charge
and variable
e
3. For shows and exhibitions, etc., staged in the city convention center by any
nonprofit organizations which provide an IRS nonprofit charter number, or
other sufficient evidence of nonprofit status .......................... ...............................
No charge
h. 1. Locations outside city convention centers, shows or exhibitions, including but
not limited to seminars, special sales, musical concerts or activities, athletic
events or carnivals, by any group, organization or company sponsoring a
function including but not limited to a public attended, profit- making, ticketed
function will be subject to the following charge .................... ...............................
1. Music hall rental ............................................................ ...............................
135.00 first day
65.00 each day thereafter
2. Exhibition space rental .................................................. ...............................
112¢ per sq. ft. gross space occupied
first day - 35.00 minimum
114¢ per sq. ft. gross space occupied
each additional day - $35.00 minimum
3. For shows and exhibitions staged by any non - profit organization, which
provides an IRS non - profit charter number, or other sufficient evidence
of nonprofit status .......................................................... ...............................
No charge
i. Sightseeing coaches ............................................................. ...............................
200.00 plus 35,00 per vehicle
j. Skating rinks ......................................................................... ...............................
270.00 plus 20.00 per employee
(15)
AMBULANCE ............................................................................... ...............................
100.00 plus 35.00 per vehicle
(15.1)
ANNOUNCEMENT SERVICES .................................................... ...............................
100.00 plus 20.00 per employee
Includes but not limited to:
a. Stork services
b. Graduation
c. Weddings
d. Parties
e. Reunions
I. Birthdays
g. Party grams
h. Male and female dancers delivering any such announcements
(16)
ANTIQUES, DEALERS IN .......................................................... ...............................
135.00 20.00 per employee
(16.1)
ANTIQUE & CRAFT MALLS ......................................................... ...............................
135.00 13.50 per booth, first
100 booths
$6.75 per booth,
all booths over 100
(16.5)
APPLIANCE DEALERS, SALES ................................................. ...............................
200.00 plus 0.5% stock
Plus additional services:
a. Repair ................................................................................... ...............................
100.00 20.00 per employee
b. Rental lease ......................................................................... ...............................
270.00
(17)
ARMATURE WINDING ............................................................... ...............................
200.00 20.00 per employee
(18)
ARMORED CAR SERVICE ......................................................... ...............................
135.00 20.00 per employee
(19)
ART SHOP .................................................................................... ...............................
200.00 plus 0.5% stock
(20)
ARTIFICIAL LIMBS ....................................................................... ...............................
200.00 20.00 per employee
(21)
AUCTIONEER, LOCAL ................................................................. ...............................
100.00 (maximum per state law)
State law reference - Limitations on fee on auctioneer, A-C.A. 26 -77 -204.
11I5r01 [Page 3 of 261
.
n"al Charge
e and variable
(22)
AUCTION HOUSE ........................................................................ ...............................
405.00
35.00 per employee
(23)
AUTOMATIC SPRINKLERS:
a. Contractor or dealer .............................................................. ...............................
200.00
plus 20.00 per employee
b. Stock, if applicable ................................................................ ...............................
plus 0.5% stock
(24)
(RESERVED)
(25)
AUTOMOBILE CAR WASHING:
a. Automatic car wash ............................................................... ...............................
340.00
b.. Manual .................................................................................. ...............................
100.00
plus 20.00 per employee
.............................................................................................. ...............................
plus 15.00 per stall
Plus additional services:
c. Detailing
150.00
20.00 per employee
d. Mobile or truck washers ........................................................ ...............................
250.00
25.00 per employee
e. Repair ................................................................................... ...............................
100.00
20.00 per employee
(26)
AUTOMOBILE FINANCE AGENCY OR DEPARTMENT ............. ...............................
200.00
20.00 per employee
26.1
AUTOMOBILES FOR HIRE (profit)
135.00
30.00 per employee
(26.5)
AUTOMOBILE PAINTIBODY SHOP ............................................ ...............................
135.00
20.00 per employee
Plus additional services:
a. Damage appraisers ............................................................... ...............................
50.00 each
(27)
AUTOMOBILE, PARTS DEALERS, NEW, retail and wholesale per location ..............
200.00
plus 0.5% stock
Plus additional services:
a. Repair .................................................................................. ...............................
100.00
20.00 per employee
(28)
AUTOMOBILE, PARTS DEALERS, SECONDHAND ................... ...............................
200.00
20.00 per employee
Plus additional services:
35.00 per wrecker
a. Wrecker service ................................................................... ...............................
(28.2)
AUTOMOBILE REPOSSESSION ................................................. ...............................
200.00
20.00 per employee
Plus additional services:
a. Wrecker service .................................................................... ...............................
100.00
35.00 per wrecker
(28.4)
AUTOMOBILE SALVAGE ............................................................ ...............................
200.00
20.00 per employee
Plus additional services:
a. Wrecker service., ........ ... ..
..
plus 35.00 per wrecker
(29)
AUTO SERVICE. STATION ...................... ..... ........ ................... ...... ...... .... I .... I .... I........
_. 200.00
35.00 first fueling position
...................................... ...............................
35.00 per mechanic
.................................... ...............................
20.00 per employee
Plus additional services:
a. Parking .................................................................................. ...............................
3.00 per space
b. Confectionery .... ............................. .... ..... ..... ........ .................... ................I.........
60.00
c. Groceries ............................................................................. ...............................
100.00
plus 0.5% stock
d. Vending machines ................................................................ ...............................
20.00
e. Ice machine .......................................................................... ...............................
10.00
f. Repair ................................................................................... ...............................
50.00
g. Wrecker ................................................................................. ...............................
100.00
plus 35.00 per wrecker
11/5101
[Page 4 of 261
0
nual Charge
e and Variable
(30)
AUTOMOBILE TIRES:
200.00
plus 20.00 per employee
(36)
a. Sales ( new) ....................... ................ .... ....... ..... ................. .. .. .......... _. ..... ............
200.00
plus 0.5% stock
b. Re- treading .......................................................................... ...............................
135.00
20.00 per employee
(37)
Plus additional services:
135.00
20.00 per employee
(38)
c. Tire repair ............................................................................. ...............................
100.00
20.00 per employee
(31)
AUTOMOBILE AND TRUCK DEALERS, NEW ............................ ...............................
200.00
plus 0.5% stock
(38.1)
NOTE: Where the average cost of items included n a dealer's inventory equals or
1,350.00
135.00 each branch
exceeds $4,000.00; computation of the tax will include units below the average at
(first 5 branches)
actual cost; and those above it, at the average unit cost. A separate average
computation must be made for every classification of cars and trucks, new and
used.
100.00 (each additional branch)
Plus additional services:
applies only to branches located
a. Automobile and truck dealers, used ...................................... ...............................
200.00
plus 0.5% stock
b. Automobiles and trucks:
1. Rental / lease .................................................................. ...............................
135.00
plus 6.75 per vehicle
c. Wrecker service .................................................................... ...............................
plus 35.00 per wrecker
(32)
AUTOMOBILE AND TRUCK DEALERS, USED .......................... ...............................
200.00
0.5% stock
NOTE: The value of the stock reported would be no less than the value shown in
the wholesale blue book
Plus additional services:
a. Automobile and truck dealers, new ...................................... ...............................
200.00
plus 0.5% stock
b. Automobile and trucks:
1. Rental / lease .................................................................. ...............................
135.00
6.75 per vehicle
c. Wrecker service .................................................................... ...............................
plus 35.00 per wrecker
(33)
AUTOMOBILES AND TRUCKS:
a. Rental/ lease .......................................................................... ...............................
135.00
6.75 per vehicle
b. Automobile sales ................................................................... ...............................
200.00
plus 0.5% stock
(33.1)
AUTOMOBILE WINDOW TINT .................................................... ...............................
135.00
20.00 per employee
(34)
AWNINGS, SALES ...................................................................... ...............................
200.00
plus 0.5% stock
Plus additional services:
a. Installation and service ......................................................... ...............................
100.00
plus 20.00 per employee
B
(35)
BAKERIES, WHOLESALE ..................................................................... ...............................
200.00
plus 20.00 per employee
(36)
BAKERIES, RETAIL, INCLUDING BRANCH BAKERIES, WHERE NO TRUCK
ROUTES....................................................................................... ...............................
135.00
20.00 per employee
(37)
BAKERIES, PIE SHOPS ANDIOR DONUT SHOPS, EXCLUSIVE .............................
135.00
20.00 per employee
(38)
BANKRUPTCY STOCKS, FIRE DAMAGE STOCKS AND SALVAGED OR
DAMAGEDMERCHANDISE ........................................................ ...............................
675.00
(38.1)
BANKS... .......... .......... .. ...................................... ............ ...................... ........ ..
1,350.00
135.00 each branch
(first 5 branches)
Limited to Arkansas Chartered Banks, and National Chartered Banks having their
principal place of business within the State of Arkansas. Base charge includes any
drive -in bank at main location ....................................................... ...............................
100.00 (each additional branch)
applies only to branches located
within the city.
ivsim
[Page 5 of 26)
(51) BROKERS: (Base charge is per broker, unless otherwise specified.)
a. Auto broker (Amy person not licensed as a new or used car or truck dealer
offering for sale more than 2 cars per year):
1. Where principal business, each location, rpe broker .... ............................... 200.00 $35.00 per employee
2. When operated in connection with another business, erp broker ................ 100.00 $35.00 per employee
b. Bond, stock and securities brokers and /or salesmen, ere broker ........................ 200.00 $35.00 per employee
c. Cotton broker, ero broker.................... ...................................... .. .... ............. .... .... 200.00 $35.00 per employee
d. Food broker, erp broker ........................................................ ............................... 200.00 $35.00 per salesman
$20.00 per
employee
e. Reserved
f. Brokers not otherwise classified herein, erp broker ............. ............................... 200.00 $35.00 per employee
All brokers maintaining an inventory shall also be liable for an invento
tax in addition to above fees .............................................. ............................... plus 0.5% stock (if applicable)
ivsioi
[Page 6 of 261
•
nual Charge
Variable
e and
(39)
BARBERS (base includes proprietor) ............................................ ...............................
75.00
20.00 per barber
35.00 per manicurist
plus 0.5% stock
(40)
BARBERSHOPS AND BEAUTY PARLOR SUPPLY HOUSE .... ...............................
200.00
plus 0.5% stock
(41)
BEAUTY OPERATORS (base includes proprietor) ...................... ...............................
75.00
20.00 per operator
35.00 per manicurist
plus 0.5% stock
Plus additional services:
a. Inventory, stock ..................................................................... ...............................
0.5% stock
(42)
BICYCLE AGENCY ...................................................................... ...............................
200.00
0.5% stock
(43)
BILLIARD AND POOL TABLE DISTRIBUTOR ............................. ...............................
200.00
0.5% stock
(44)
BLUEPRINTS ............................................................................... ...............................
200.00
0.5% stock
(44.2)
BOARDING HOME OR ROOMING HOUSE:
a. Up to 50 patrons ...................................................... ............ . .... ......................
I.... 200.00
20.00 per employee
b. Over 50 patrons .................................................................... ...............................
270.00
20.00 per employee
(45)
BOAT DOCKS AND STORAGE STALLS .................................... ...............................
100.00
10.00 per stall +
..................... ...............................
0.5% stock, if applicable
(46)
BONDSMEN, per bondsman ...................................................... ...............................
135.00
(47)
RESERVED
(48)
BOOKKEEPERS AND NON- LICENSED ACCOUNTANTS ........ ...............................
135.00
50.00 per employee
(49)
BOOKS AND /OR STATIONERY, RETAIL... ................................. ...............................
200.00
0.5% stock
Plus additional services:
a. Printing, linotype, bookbinding, or ruling, multilithing ............ ...............................
200.00
20.00 per employee
(50)
BOTTLERS OF SOFT DRINKS .................. ................. ............................
I .... .... ...... ... 135.00
Base charge, plus cumulative amounts per employee:
a. 1 -50 employees ................................................................... ...............................
8.00 per employee
b. 51.200 employees ............................................................... ...............................
7.00 per employee
c. 201-400 employees .............................................................. ...............................
6.00 per employee
d. Over 400 employees ............................................................ ...............................
5.00 per employee
(51) BROKERS: (Base charge is per broker, unless otherwise specified.)
a. Auto broker (Amy person not licensed as a new or used car or truck dealer
offering for sale more than 2 cars per year):
1. Where principal business, each location, rpe broker .... ............................... 200.00 $35.00 per employee
2. When operated in connection with another business, erp broker ................ 100.00 $35.00 per employee
b. Bond, stock and securities brokers and /or salesmen, ere broker ........................ 200.00 $35.00 per employee
c. Cotton broker, ero broker.................... ...................................... .. .... ............. .... .... 200.00 $35.00 per employee
d. Food broker, erp broker ........................................................ ............................... 200.00 $35.00 per salesman
$20.00 per
employee
e. Reserved
f. Brokers not otherwise classified herein, erp broker ............. ............................... 200.00 $35.00 per employee
All brokers maintaining an inventory shall also be liable for an invento
tax in addition to above fees .............................................. ............................... plus 0.5% stock (if applicable)
ivsioi
[Page 6 of 261
•
0 nual Charge
e and Variable
(52)
BUILDING ERECTION SERVICE (Each person engaged in the business of
providing building erection services in the construction, alteration or repair of
buildings, towers, tanks, bridges, viaducts, roadways and all other structures,
including, but not limited to metal, concrete, and other forms of construction)..,.........
270.00. 20.00 per employee
(53)
BUILDING AND PLUMBING MATERIALS, BRICK AND TILE SALES ......................
200.00 0.5% stock
Plus additional services:
a. Manufacturers ...................................................................... ...............................
135.00 20.00 per employee
b. Printers, linotype, bookbinding .............................................. ...............................
200.00 20.00 per employee
c. Furniture and appliance dealer, new... ........................... ..... ... ........ ..... ..
135.00
d. Repair .................................................................................. ...............................
100.00 20.00 per employee
e. Heavy equipment rental ........................................................ ...............................
270.00
(53.5)
BUS COMPANY ........................................................................... ...............................
270.00 6.75 bus
The variable charge applies to all buses operated within city limits regardless if
the buses are owned or leased by the company.
(54)
BUSINESS OR COMMERCIAL PROPERTY, INCLUDING HOUSES AND
HOUSING UNITS, RENTAL OF (Each person owning property and engaged in the
rental or lease of commercial business property and housing units):
a. Each 1,000 square feet, or any part thereof, available for rent or lease of
commercial and office space ............................................... ...............................
5.00 per 1000 sq. ft.
b. Each unit available for rent or lease as residential up to 100 units, per unit ....... 6.75 per unit for first 100 units
Each additional unit above 100 units, per unit ..................... ............................... 3.35 per unit above 100
In the event an owner rents or leases 4 dwelling units or 2 or more houses,
$35.00 minimum if he has only one single - family house or condominium
andlor $6.75 per multi- family house unit.
c. Each 1,000 square feet or any part thereof available for rent or lease of
warehouse or industrial space .............................................. ............................... 2.00 per 1,000 sq, feet
1. Each 1,000 square feet or any part thereof avail able for the parking of
vehicles......................................................................... ............................... 2.00 per 1,000 sq. feet
d. Where there is sufficient evidence to prove that the available space for rent or
lease has been un- rented or un- leased for the entire previous calendar year,
payment shall be made on the basis of $2.00 per 1,000 square feet.
e. In no instance shall the minimum annual tax be less than $35.00
Exclusion:
a. First 3 dwelling units, when the total reported is less than 4.
b. That portion of the building occupied by the owner.
(55) 'BUSINESS MACHINES, DATA PROCESSING AND OFFICE MACHINES,
PHOTOCOPYING EQUIPMENT SALES AND SERVICE:
a. The unit retail list price of which does not exceed $1,000 .... ............................... 340.00
1. Each salesperson and/or marketing representative, additional ................... 35.00 per salesman/marketing rep.
2. Each repairman and /or installation and maintenance technician,
additional....................................................................... ............................... 13.50 per repairman, technician
b. The unit retail list price of which exceeds $1,000.00 or having the capability to
store files for subsequent automatic retrieval ................... ............................... 470.00
1. Each salesman, field systems or marketing representative, additional........ 50.00 per salesman, etc.
2. Each repairman and /or installation and maintenance technician,
additional ....................................................................... ............................... 20.00 per technician /repairman
ILSI01
[Page 7 of 261
•
n"al Charge
e and Variable
c. Capable of being programmed by the user (computer), or identified in
subparagraph b. of the paragraph above and having a retail list price between
$25,000 and $ 100, 000 .......................................................... ...............................
605.00
1. Each salesman, systems analyst, systems engineer or marketing representative,
additional ........................................................................... ...............................
65,00 per salesmanlmarketing rep.
......................................... . ...................... . ............................... I ...... ....... .......
Systems analyst, or systems engin
2. Each programmer, additional ........................................ ...............................
40.00 each programmer
3. Each repairman, and/or installation and maintenance technician,
additional ...................................................................... ...............................
30.00 each repairlinstalllmain.
d. Having a retail list price in excess of $100, 000 ....................... ...............................
810.00
1. Each salesman, systems engineer or marketing representative, additional
65.00 per salesman, marketing rep
... ......... .... .................. I ... I .... ..... I ... I ...... I
systems analyst or systems engine
..........................................................
2. Each programmer, additional ........................................ ...............................
40.00 per programmer
3. Each repairman, and/or installation and maintenance technician,
additional ....................................................................... ...............................
30.00 each repairman /installation
or maintenance technician
e. Rental:
1. Including calculators, cash registers, typewriters, office machines and
photocopying equipment where no unit rented exceeds $2,500 in value ....
135.00
20.00 per service employee
2. Office machines, computers, other data processing equipment and
photocopying equipment, where the unit exceeds $2,500 in value .............
270.00
35.00 per service employee
I. Stock, or supplies ........................................ ............................... .........................
200.00
plus 0.5% sock
g. Secondhand machines ........................................................ ...............................
100.00
20.00 per employee
In. Plus business schools, private .............................................. ...............................
270.00
20.00 per employee
(56)
(RESERVED)
(57)
BUSINESS SCHOOLS, PRIVATE. .................. ............. ................... ......
270.00
20.00 per employee
a. Plus recreation room or parlor., ............................................................... ...........
270.00
(58)
BUTANE GAS DISTRIBUTORS .................................................. ...............................
200.00
20.00 per employee
(58.2)
BUYERS CLUBS ......................................................................... ...............................
200.00
$1.35 per membership
............
or 0.5% stock, whichever is
........................... I ........ ..............
greater
C
(59)
CABINETMAKER AND CARPENTER SHOPS ........................... ...............................
200.00
20.00 per employee
(60)
CANDY, RETAIL SHOP ............................................................... ...............................
200.00
0.5% stock
(61)
CARPET, DRAPERY, RUG, MATTRESS CLEANING ................. ...............................
100.00
20.00 per employee
(62)
Carpet Dealers
Sales ...............................
200.00
plus 0.5% stock
a. .....................................................................................
b. Installation ............................................................................. ...............................
70.00
plus $20.00 per employee
(63)
CATERING SERVICE ................................................................... ...............................
135.00
35.00 per vehicle
Plus additional services:
Restaurant ...............................
100.00
20.00 per employee
a. ............................................................................
(64)
CHECK CASHING SERVICE (includes payday advance companies) .......................
200.00
plus 30.00 per employee
(65)
CHEMICAL AGENTS OR SALESMEN, each ............................... ...............................
200.00
plus 0.5% stock
ivsioi
[Page 8 of 26]
(70.1) COMPUTER GAME DESIGN AND DEVELOPMENT .................. ............................... 200.00
Plus Additional Services:
a. Game design and development ........................................... ............................... 50.00 per programmer
........ ... ... ..... ................... ......................... I... 30.00 per technician
b. Design and Development Non Game Related 50.00 per programmer
........................... I......... 30.00 per technician
c. Website Design & Development ............................................ ............................... 30.00 per employee
(70.2)
•
lWe an Charge
Variable
plus 0.5% stock
(70.4)
e and
(66)
CLOTHING, RETAIL .................................................................... ...............................
200.00 plus 0.5% stock
Plus additional services:
a. Computer graphics ................................................................ ...............................
Plus additional services:
30.00 per employee
a. Fur storage ........................................................................... ...............................
2700
30.00 per employee
b. Dry cleaning service .............................................................. ...............................
100.00 20.00 per employee
100.00
c. Shoe cleaning/ repair ............................................................. ...............................
100.00
d. Computer training specialist.... .................... ........ .............. ... .. ... . ....... I .....
d. Seamstress ........................................................................... ...............................
35.00 each
(67)
CLUBS:
100.00
30.00 per employee
a. Private ................................................................................... ...............................
405.00 20.00 per employee
135.00
b. Social .................................................................................... ...............................
405.00 20.00 per employee
(68)
COLD STORAGE PLANT ............................................................. ...............................
200.00 20.00 per employee
Plus additional services:
a. Locker rental .......................................................................... ...............................
35.00
(69)
COLLECTING AGENCY ................. ...... ................ ... ... .... ..... .... .... . ... ... .....................I...
200.00 20.00 employee
CONTRACTORS:
Plus additional services:
a. Wrecker service.. .. ..... .. .. .. .. ... .. .. .
plus 35.00 per wrecker
(70)
COMMERCIAL ARTIST (Any person who paints portraits or scenery, sketches or
construction, alteration, or repairs of buildings and who has the general
draws cartoons or the like for profit) ............................................. ...............................
135.00 .20.00 per employee
(70.1) COMPUTER GAME DESIGN AND DEVELOPMENT .................. ............................... 200.00
Plus Additional Services:
a. Game design and development ........................................... ............................... 50.00 per programmer
........ ... ... ..... ................... ......................... I... 30.00 per technician
b. Design and Development Non Game Related 50.00 per programmer
........................... I......... 30.00 per technician
c. Website Design & Development ............................................ ............................... 30.00 per employee
(70.2)
COMPUTER HARDWARE SALES, NEW OR USED ................... ...............................
250.00
plus 0.5% stock
(70.4)
COMPUTER SERVICES, HOME BASED .................................... ...............................
100.00
30.00 per employee
Plus additional services:
a. Computer graphics ................................................................ ...............................
100.00
30.00 per employee
b. Service / repair ....................................................................... ...............................
100.00
30.00 per employee
c. Software and services ........................................................... ...............................
100.00
30.00 per employee
d. Computer training specialist.... .................... ........ .............. ... .. ... . ....... I .....
100.00
30.00 per employee
e. Networking /interconnecting computing resources ................ ...............................
100.00
30.00 per employee
(71)
CONCRETE, READY -MIX:
Sewer pipe, lime, chert, crushed rock, asphalt, delivered to the job .........................
135.00
65.00 per vehicle
(72)
CONFECTIONERY STORE (A place exclusively devoted to the purpose of selling
candies, gum, cakes, ice cream and /or soft drinks; this classification shall not
include the manufacturing or the making thereof)
75.00
(73)
CONTRACTORS:
a. General building (any person who engages in the business of supervising
construction, alteration, or repairs of buildings and who has the general
direction and control over tradesmen and /or subcontractors, shall be
classified as a "general building contractor):
1. Class I - Remodeling only, building permit from 0 to $25,000, per year or
any portion thereof, and all subcontractors ................... ...............................
200.00
20.00 per employee
2. Class 2- Any contractor obtaining a building permit from 0 to $150,000,
per year or any portion thereof ..................................... ...............................
300.00
20.00 per employee
1usfoi
[Page 9 of 26]
• Wnual Charge
e and Variable
3. Class 3 - Any contractor obtaining a building permit in excess of
$150,000 but less than $500,000, per year or any portion thereof .............. 500.00 20.00 per employee
4 Class 4 - Permit> $500,000 but less than $1,000,000.00 .......................... 800.00 20.00 per employee
Any contractor obtaining a building permit greater than $500,000 but
less than $1,000,000 per year or any portion thereof.
5. Class 5 - Permit > than $1, 000, 000 .............................. ...............................
Any contractor obtaining a building or construction permit in excess of
$1,000,000 ............................................................... ............................... 1600.00 20.00 per employee
(74) CONTRACTORS, ASPHALT PAVING ......................................... ............................... 270.00 20.00 per employee
(75) CONTRACTORS, HOUSE WRECKERS AND MOVERS ............ ............................... 200.00 20.00 per employee
(76) CONTRACTORS, ROAD ............................................................. ............................... 540.00
Base charge, plus cumulative amounts per employee:
a. 1- 50 ....................................................................................... ............................... 8.00 each
b. 51- 200 ................. ...... ..... .... ..... .... ..... .... ......... ....... ... .... ... ....... ....... ... I ... .. ... I ... ........ 7.00 each
c. 201 - 400 ................................................................................. ............................... 6.00 each
d. Over 400 employees ............................................................. ............................... 5.00 each
(76.1) CONTRACTORS, ROOFING OR PAINTING ................................ ............................... 200.00 20.00 per employee
(76.2) CONVENIENCE MARTS .............................................................. ............................... 605.00
Plus additional services:
a. Gas ....................................................................................... ............................... 35.00 per fueling position
b. Restaurant ............................................................................ ............................... 100.00
c. Video rental ........................................................................... ............................... 100.00
d. Ride, coin operated ............................................................... ............................... 5.00 each
(77) COSMETICS, RETAIL ................................................................. ...............................
(78) COURIER SERVICES:
a. 112 ton up to I ton truck ......................................................... ...............................
b. Over 1 ton and up to 2112ton truck ...................................... ...............................
c. Over 2112 ton truck .............................................................. ...............................
(79) COUPONS, CARD, CHECK ORDERS AND /OR OTHER TRADE STIMULATORS,
DISTRIBUTORS........ ___ ......... .................. .......... ........ ..... .... ... ......_......... ......... ......
(79.1) CRAFTS:
a. Full -time business outside the home .................................... ...............................
b. Home- based ........................................................................ ...............................
c. Part -time .............................................................................. ...............................
(791) CREDIT CARD, PROCESSING AND OBTAINING ..................... ...............................
(80) CREDIT RATING AGENCY OR BUREAU .................................. ...............................
D
(80.1) DAIRIES /MILK DISTRIBUTORS ................................................. ...............................
(81) DANCING SCHOOL .................................................................... ...............................
(82) DATA PROCESSING SERVICE (Any person involved in sales of automatic data
processing services including software development (systems analysis and
programming), machine processing of client data, and consultant services) ..............
a. Each client contact, marketing and systems analyst employee, additional .........
ivsim
[Page 10 of 261
100.00 35.000 per salesperson
35.00 each
65.00 each
135.00 each
270.00
100.00
75.00
50.00
135.00 20.00 per employee
380.00 20.00 per employee
200.00 plus 0.5% stock
135.00 20.00 per employee
470.00
55.00 per employee
(88) DRESSMAKER/SEAMSTRESS .................................................. ............................... 50.00 20.00 per employee
(89) DRIVING - SCHOOL ...................................................................... ............................... 100.00 20.00 per employee
(90) DRY CLEANING AND PRESSING ESTABLISHMENTS, restricting their services
to dry cleaning or pressing ........................ ...... .. ... . ... .. ... ... .. .. . . .. .. .. ..... .. 100.00 20.00 per employee
E
(91)
ELECTRIC CONTRACTOR .......................................................... ...............................
Wnual Charge
e and Variable
20.00 per employee
............ .. .... . ................ ....... I .... I.....................
.
. plus 0.5% stock, it applicable .
b. Each programmer, additional ............................................... ...............................
ELECTRIC REFRIGERATION REPAIRS ..................................... ...............................
40.00 per programmer
20.00 per employee
c. Each machine operator, additional ....................................... ...............................
.. ............. . .................. I ............ .................
20.00 per machine operator
(82.1)
DATA PROCESSING SERVICE, HOME BASED ......................... ...............................
270.00
(82.2)
DATA PROCESSING SERVICE, PART -TIME ............................ ...............................
270.00
135.00
(82.3)
DATING SERVICES ..................................................................... ...............................
135.00
(83)
DENTAL LABORATORIES.., .......... ............... ............... ................ ............... ...
200.00
20.00 per employee
20.00 per employee
IV5I01
[Page 11 of 261
plus 0.5% stock if applicable
(84)
(RESERVED)
(85)
DEPARTMENT, DISCOUNT AND VARIETY STORES ................ ...............................
200.00
0.5% stock
(85.2)
DEPARTMENT STORE, MAJOR CHAIN, sells a wide variety of goods and
services......................................................................................... ...............................
200.00
0.5% stock
Plus additional services:
a. Optical ................................................................................... ...............................
155.00
b. Restaurant ............................................................................ ...............................
100.00
c. Pharmacy .............................................................................. ...............................
200.00
0.5% stock
d. Beauty salon ......................................................................... ...............................
135.00
e. Training class ........................................................................ ...............................
200.00
f. Florist .................................................................................... ...............................
135.00
g. Shrubbery, potted plants ...................................................... ...............................
200.00
h. Video sales ........................................................................... ...............................
135.00
i. Recreation room ................................................................... ...............................
135.00
j. Gun dealer ...............................
135.00
............................................................................
k. Service technician (on- call) ................................................... ...............................
35.00 each service technician
(85.4)
DIAPER SERVICE (includes pickup and delivery) ....................... ...............................
135.00
20.00 per employee
35.00 per vehicle
(86)
DIRECTORIES, printing and distribution ...................................... ...............................
405.00
20.00 per employee
(87)
DRAFTSMEN AND/OR DESIGNERS ......................................... ...............................
135.00
35.00 per employee
(88) DRESSMAKER/SEAMSTRESS .................................................. ............................... 50.00 20.00 per employee
(89) DRIVING - SCHOOL ...................................................................... ............................... 100.00 20.00 per employee
(90) DRY CLEANING AND PRESSING ESTABLISHMENTS, restricting their services
to dry cleaning or pressing ........................ ...... .. ... . ... .. ... ... .. .. . . .. .. .. ..... .. 100.00 20.00 per employee
E
(91)
ELECTRIC CONTRACTOR .......................................................... ...............................
200.00
20.00 per employee
............ .. .... . ................ ....... I .... I.....................
.
. plus 0.5% stock, it applicable .
(92)
ELECTRIC REFRIGERATION REPAIRS ..................................... ...............................
200.00
20.00 per employee
.. ............. . .................. I ............ .................
plus 0.5% stock, if applicable
(93)
ELECTROLOGIST (Each person engaged in providing electrolysis (hair removal
services)) ...................................................................................... ...............................
135.00
(94)
ELEVATORS (Each person selling or installing hydraulic, steam, electric, or hand
power elevators or repairing same, as principal or agent) .......... ...............................
405.00
20.00 per employee
IV5I01
[Page 11 of 261
(99.2) FINANCE AGENCY OR DEPARTMENT..... ... ........... - _ ... .. ... .. .. .. .. .. .. .. .. . 200.00 20.00 per employee
(99.4) FINANCIAL CONSULTANT SERVICES ...................................... ............................... 200.00 20.00 per employee
(100) FLEA MARKET:
a. Operator ................................................................................ ............................... 100.00
b. Each booth or stall in which merchandise is displayed or sold ............................ 13.50 per booth or stall
(Operator is responsible for insuring payment of per -stall fees)
(101)
.
nual Charge
e and Variable
(95)
EMPLOYMENT AGENCY ............................................................. ...............................
135.00 20.00 per employee
(96)
(97)
ENGRAVERS, LITHOGRAPHERS, MONOGRAMMERS, SILK SCREENING ..........
ESCORT SERVICE, MOTOR VEHICLE ..................................... ...............................
200.00 35.00 per employee
75.00 13.50 per vehicle over one
(97.2)
ESTATE SALES ........................................................................... ...............................
135.00 35.00 per employee
(97.4)
EVENT PROMOTER .................................................................... ...............................
200.00
(98)
EXTENDED HEALTH CARE FACILITY ....................................... ...............................
270.00 4.00 per bed
(99)
EXTERMINATORS, PEST CONTROL ......................................... ...............................
135.00 20.00 per employee
a. Mortician ................ ..... ....... .... .... ........................................... ........... ........ I .......
F
(99.2) FINANCE AGENCY OR DEPARTMENT..... ... ........... - _ ... .. ... .. .. .. .. .. .. .. .. . 200.00 20.00 per employee
(99.4) FINANCIAL CONSULTANT SERVICES ...................................... ............................... 200.00 20.00 per employee
(100) FLEA MARKET:
a. Operator ................................................................................ ............................... 100.00
b. Each booth or stall in which merchandise is displayed or sold ............................ 13.50 per booth or stall
(Operator is responsible for insuring payment of per -stall fees)
(101)
FLORISTS .................................................................................... ...............................
200.00
plus 0.5% stock
(101.1)
FREELANCERS ........................................................................... ...............................
100.00
20.00 per employee
Encompasses any business which cannot be otherwise classified
(102)
FUNERAL DIRECTORS ANDIOR UNDERTAKERS .................... ...............................
340.00
20.00 per employee
Plus additional services:
a. Mortician ................ ..... ....... .... .... ........................................... ........... ........ I .......
.... 155.00
(103) FUR STORAGE, exclusive, or where operated in connection with other business..... 270.00
(104) FURNITURE AND APPLIANCE DEALER, NEW .......................... ............................... 200.00 plus 0.5% stock
Plus additional services:
a. Furniture and /or appliance repair .......................................... ............................... 100.00 20.00 per employee
b. Carpet, drapery, rug, mattress cleaning ............................... ............................... 100.00 20.00 per employee
c. Service technician (on- call) ................................................... ............................... 35.00 each
d. Interior designers .................................................................. ............................... 155.00 each
(1D5) FURNITURE DEALERS, SECONDHAND .................................... ............................... 200.00 20.00 per employee
Plus additional services:
a. Repairlrefinishinglupholstery ............................................... ............................... 100.00 20.00 per employee
(106) FURNITURE REPAIRING AND UPHOLSTERING ...................... ............................... 100.00 20.00 per employee
G
(107) GASOLINE AND OIL DEALERS, WHOLESALE .......................... ............................... 565.00 65.00 per truck
Plus additional services:
a. Manufacturer's in- transit distribution center operations ....... ............................... 270.00
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[Page 12 of 261
•
(108) GIFT SHOP ................................................................................... ...............................
Plus additional services:
a. Rentals .................................................................................. ...............................
b. Repair ................................................................................... ...............................
(108.1) GLASS COMPANY, AUTO AND BUILDING MATERIAL ............. ...............................
Plus additional services:
a. Repair ................................................................................... ...............................
b. Service technicians (on- call) ................................................. ...............................
(109) GOLF COURSE, MINIATURE ...................................................... ...............................
Plus additional services:
a. Driving range ......................................................................... ...............................
,nnual Charge
e and Variable
200.00
plus 0.5% stock
100.00
100.00
a. 9 -hole .................................................................................... ...............................
200.00
plus 0,5% stock
20.00 per employee
100.00
35.00 each technician
135.00 20.00 per employee
ligi- <r161
(110)
GOLF COURSE, PUBLIC:
a. 9 -hole .................................................................................... ...............................
170.00
b. 18 -hole ................................................................................. ...............................
270.00
Plus additional services:
c. Pro shop, retail ...................................................................... ...............................
200.00
plus 0.5% stock
d. Driving range..
135.00
e. Golf professional .................................................................. ...............................
155.00 each professional
f. Lesson/schooling
200.00
g. RestauranUsnack bar ............................................................ ...............................
100.00
(111)
GOLF DRIVING RANGE, EXCLUSIVE ....................................... ...............................
135.00
(112)
GROCERIES, RETAIL (Independently owned) ............................ ...............................
200.00
plus 0.5% stock
Plus additional services:
a. Gas ...................................................................................... ...............................
35.00 per fueling position
b. Video rentals ......................................................................... ...............................
100.00
c. RestauranUsnack bar (If more than 2 fuel nozzles, see Class 76.2) .................
100.00
(113)
GROCERIES, WHOLESALE ....................................................... ...............................
200.00
plus 0.5% stock
(114)
GUN DEALERS ...................................................................... ...............................
200.00
plus 0.5% stock
H
(115)
HARDWARE STORE .................................................................... ...............................
200.00
plus 0.5% stock
Plus additional services:
a. Gun dealer ............................................................................ ...............................
100.00
b. Building /plumbing materials .................................................. ...............................
135.00
(116) (RESERVED)
(117) HAULERS, DELIVERY COMPANIES, COMMERCIAL HAULERS:
a. 112 ton up to 1 ton truck, each .............................................. ............................... 35.00
b. Over I ton and up to 2112 ton truck, each ............................. ............................... 65.00
c. Over 2112 ton truck, each ..................................................... ............................... 135.00
(117.2) HAZARDOUS COMMERCIAL OR MEDICAL DISPOSAL FACILITIES (per ton of
waste disposed of during the calendar year)... .... ..... __ ..... ............... ....................... 35.00 per tonl$5,000.00 bond required
(118) HEALTH SPA ................................................................................ ............................... 270.00 20.00 per employee
w3o [Page 13 of 261
1215101
[Page 14 of 261
•
nual Charge
e and Variable
(118.8)
HOBBY SHOP .............................................................................. ...............................
200.00 plus 0.5% stock
Plus additional services:
a. Repair ................................................................................... ...............................
100.00 20.00 per technician
(119)
HEARING AID AGENCY ............................................................. ...............................
200.00 plus 0.5% stock
(119.1)
HORSE -DRAWN VEHICLES ........................................................ ...............................
200.00 20.00 per vehicle
(119.2)
HOSPITALS (FOR PROFIT) ......................................................... ...............................
270.00 20.00 per employee
(120)
HOUSEHOLD SUPPLIES ............................................................ ...............................
200.00 plus 0.5% stock
(121)
1
(RESERVED)
(122)
ICE DEALER, RETAIL, NO DELIVERY, operating from an established place of
business....................................................................................... ...............................
50.00
(123)
ICE DEALER, RETAIL, sold exclusively from trucks, each truck ...............................
50.00 per truck
(123.2)
ICE CREAM MOBILE UNIT (per veh cle) ..................................... ...............................
50.00 per vehicle
(124)
ICE CREAMIFROZEN YOGURT STORE .................................... ...............................
135.00
Plus additional services:
a. Carry- out ....... ........... .... .... ............................. ...... .......... ... ..... .... ......... .......... I.......
35.00
b. Drive-through.......
35.00
(124.1)
(HOME) INSPECTION SERVICES ............................................... ...............................
100.00 20.00 per employee
(124.2)
(RESERVED)
(125)
INSULATION, WATERPROOFING AND WEATHERPROOFING, each location ......
200.00 20.00 per employee
................ .......... I ...... ......
0.5% stock, if applicable
(125.5)
INTERIOR DECORATORS AND DESIGNERS ............................ ...............................
100.00 20.00 per employee
Plus additional services:
a. Draperies/wall covering. ........................................................ ...............I.........I.....
100.00
b. Professional interior decorator .............................................. ...............................
155.00 each
c. Plant/floral arrangements ...................................................... ...............................
100.00
(125.6)
INTERNET COMPANIES AND INTERNET SERVICE PROVIDERS .........................
200.00 plus cumulative amounts
Rate Schedule:
Number of Subscribers:
0 -1, 000 .......................................................................................... ...............................
250.00
1,001 -10, 000 .............................................................................. ...............................
500.00
10,001- 25, 000 ............................................................................ ...............................
750.00
25,001 - 50, 000 ............................................................................ ...............................
1,000.00
50,001 - 75,000 ........................................................................... ...............................
1,250.00
Each additional 25,000 or Fraction thereof ................................... ...............................
250.00
(125.7)
INTERNET SALES ....................................................................... ...............................
200.00 20.00 per employee
.... ...............................
0.5% stock if applicable
(126)
INVENTORY SERVICE ................................................................ ...............................
135.00 20.00 per employee
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• Wnaal Charge
e and Variable
(127) INCOME TAX PREPARATION .................................................... ............................... 135.00 50.00 per employee
J
(128)
JANITOR SUPPLIES, WHOLESALE OR RETAIL ........................ ...............................
200.00
0.5% stock
(129)
JANITORIAL SERVICES .............................................................. ...............................
100.00
20.00 per employee
(129.1)
JEWELRY MANUFACTURERS .................................................. ...............................
200.00
plus 0.5% stock
(129.2)
JEWELRY STORE. .................... .............. ............................ ... ..... ..........
200.00
0.5% stock
(134)
Plus additional services:
135.00
20.00 per employee
(135)
a. Repair ................................................................................... ...............................
100.00
20.00 per employee
(130) JUNK, WASTE MATERIAL (Hides, furs, wool, paper, rags, scrap iron, brass,
rubber, copper, used building materials) ....................................... ............................... 435.00 20.00 per employee
K
(131) KINDERGARTEN, NURSERY SCHOOL AND BOARDING HOME:
a. Up to 50 childrenlpersons ..................................................... ............................... 135.00 20.00 per employee
b. Over 50 children /persons ..................................................... ............................... 270.00 20.00 per employee
L
(132)
LABORATORIES, X -RAY, TESTING, ETC. .......... ............
200.00
20.00 per employee
(133)
LANDSCAPING:
a. Landscaping .......................................................................... ...............................
135.00
20.00 per employee
b. Lawn care, maintenance, mowing ........................................ ...............................
100.00
20.00 per employee
(134)
LAUNDRIES, LINEN, UNIFORMS AND TOWEL SUPPLY ....... ...............................
135.00
20.00 per employee
(135)
LAUNDRIES AND DRY CLEANING ESTABLISHMENTS, SUBSTATIONS:
Where no machinery is operated .......................................... ...............................
100.00
( 135.1)
LAUNDROMAT ............................................................................ ...............................
100.00
3.00 per machine
(135.2)
LEGAL SERVICES AGENCY ....................................................... ...............................
200.00
20.00 per employee
(136).
LIMOUSINE SERVICE ................................................................. ...............................
135.00
30.00 per employee
(136.5)
LIQUOR STORE (NON- ALCOHOL ITEMS) ................................. ...............................
75.00
(137)
LIVESTOCK MARKET SALES ..................................................... ...............................
405.00
35.00 per employee
(138)
LOANS, PERSONAL .................................................................... ...............................
200.00
20.00 per employee
(139)
LOANS, REAL ESTATE:
a. Loans, real estate ................................................................. ...............................
270.00
20.00 per employee
b. Mortgage banking
270.00
20.00 per employee
(140)
LOCKSMITHS, SAFE AND VAULT SALES AND REPAIRS ....... ...............................
200.00
plus 0.5% stock
(141)
LUMBER AGENTS ....................................................................... ...............................
135.00
per agent
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[Page 15 of 261
4 nnual Charge
se and Variable
W
(142) MACHINE SHOP:
a. Shop only, including, but not limited to, precision work to rebuild motors,
make new parts, weld parts, press metal parts with hydraulic or mechanical
presses and grind motor parts ............................................. ............................... 135.00 20.00 per employee
Plus additional services:
b. Sale of parts, ................... .. ..... ......... -- .. .... - 200.00 plus 0.5% stock
(143) MACHINERY DEALER:
Plus additional services:
a. Sales and service:
1. Light equipment, where no unit retail price exceeds $20,000 ...................... 200.00 plus 0.5% stock
2. Heavy equipment, where unit price of equipment exceeds $20,000 ......... 250.00 plus 0.5% stock
3. Repair ............................................................................ ............................... 100.00
(146) MANUFACTURER'S AGENT, each .............................................. ............................... 200.00 plus 0.5% stock
(146.5) MARKETING (including but not limited to direct mail & Internet) .. ............................... 200.00 30.00 per employee
(146.6) MARKET RESEARCH .................................................................. ............................... 200.00 30.00 per employee
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[Page 16 of 261
b. Rental:
1. Light equipment, where unit retail price of equipment does not exceed
$20, 000 ......................................................................... ...............................
270.00
2. Heavy equipment, where unit price of equipment exceeds $20,000 .........
405.00
3. Repair..................... ... ... --- ..... ......... ...................... .......... ....... .... ... ...... ... ... ..
100.00
c. Sale of used machinery ........................................................ ...............................
405.00
1. Repair ............................................................................ ...............................
100.00
d. Sale of parts .......................................................................... ...............................
200.00 plus 0.5% stock
(143.1)
MAIDS, HOUSEKEEPING AND CLEANING SERVICES ............. ...............................
75.00 20.00 per employee
(143.3)
MAIL SUBSTATIONS ................................................................... ...............................
100.00
Plus additional services:
a. Telecommunications services ............................................... ...............................
100.00
(144)
MANICURIST, each ...................................................................... ...............................
75.00
(145)
MANUFACTURERS ..................................................................... ...............................
135.00
All types of manufacture including, but not limited to, baskets, blinds or shades,
cooperage, ice, jewelry, lumber, potato chips, candy, canning factories, chemicals,
cosmetics, sawmills, etc. Each location requires a separate license.
Base charge, plus cumulative amounts per employee:
a. 1-50 employees ...... ...... .... .... ................................................ . ..... ....... I ....... ..........
8.00 each
b. 51.200 employees ................................................................ ...............................
7.00 each
c. 201.400 employees .............................................................. ...............................
6.00 each
d. 401.700 employees .............................................................. ...............................
5.00 each
e. 701 -1000 employees ............................................................ ...............................
4.00 each
I. Over 1000 employees ........................................................... ...............................
3.00 each
(146) MANUFACTURER'S AGENT, each .............................................. ............................... 200.00 plus 0.5% stock
(146.5) MARKETING (including but not limited to direct mail & Internet) .. ............................... 200.00 30.00 per employee
(146.6) MARKET RESEARCH .................................................................. ............................... 200.00 30.00 per employee
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[Page 16 of 261
• 0nnual Charge
se and Variable
(147) MANUFACTURER'S IN- TRANSIT DISTRIBUTION CENTER OPERATION
A facility which operates as a separate entity, or in connection with, or as an
extension of a manufacturing firm, in which at least 66 213% of the products are
distributed outside the state, shall be taxed on the inventory of goods and products
distributed in the state ................................................................... ............................... 200.00 plus 0.25% of the average
annual dollar inventory
level up to $4,000,000
plus 0.125% of the
average dollar inventory
level above $4,000,000
(148) MASSAGES AND BATHS - ISSUE FOR % YEAR EACH TIME 200.00 68.00 per employee
(Requires State Re- certirrcation every six months -issue 112 year only each time)
Plus additional services:
a. School, private
1. Under 50 pupils ............................................................. ............................... 200.00 35.00 per employee
2 Over 50 pupils ............................................................... ............................... 270.00 35.00 per employee
(149)
MEATS, PACKINGHOUSE COMPANIES .................................... ...............................
135.00
Base charge plus cumulative amounts per employee:
a. 1.50 employees .................................................................... ...............................
8.00 each
b. 51 -200 employees ................................................................ ...............................
7.00 each
c. 201-400 employees .............................................................. ...............................
6.00 each
d. 401 -700 employees .............................................................. ...............................
5.00 each
e. 701 -1000 employees ............................................................ ...............................
4.00 each
f. Over 1000 employees .......................................................... ...............................
3.00 each
(150)
MEATS, RETAIL, where principal stock ....................................... ...............................
200.00
plus 0.5% stock
(151)
MEATS, WHOLESALE DEALERS in green meals and/or butchering cattle, hogs,
or other animals and offering same for sate .................................. ...............................
200.00
20.00 per employee
(151.1)
MEDICAL CONSULTING SERVICE Each person, firm or corporation which
charges to process claims, audit bills, make payments, audit inventories, counsel
regarding billing procedures, or conduct medical specialist training courses in
hospitalsand clinics .......................................... ...... .... ...... ........ ... . ..... .... ............ I.........
200.00
20.00 per employee
(152)
METAL PROCESSORS (Each person engaged in the business of processing
steel, iron and other metals for sale, including, but not limited to, smelting, welding,
shaping and fabricating of metal products), employing:
a. Up to 50 employees ............ ...... .... .... ...... ........... ... ................ ....................I..........
270.00
20.00 per employee
b. 51 or more employees ................................. ............................... .........................
540.00
20.00 per employee
(153)
METAL, SHEET METAL AND TIN WORK ................................... ...............................
135,00
20,00 per employee
(153.1)
MICROFILMING SERVICEIPHOTO FINISHING:
a. Pick -up station (separate location) ... ...... .......... ... ..... ..... ........ .... ...... ...I........I........
100.00
20.00 per employee
b. Processing plant (separate location) ..................................... ...............................
100.00
20.00 per employee
(153.3)
MINNOW DEALER OR BAIT MARKETS (per year, or any part thereof) ....................
100.00
(154)
MOBILE CANTEEN (per vehicle per year or part thereof) ............ ...............................
100.00 per vehicle
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[Page 17 of 261
(157) MOTION PICTURE SUPPLY ANDIOR FILM EXCHANGE.. ........ . .. .. ... .. ...... ..... 135.00 20.00 per employee
(158) MOTORCYCLE DEALERS .......................................................... ............................... 200.00 plus 0.5% stock
Plus additional services;
a. Repair .............................................................................. ............................... 100.00 20.00 per employee
(159) MUSIC SUPPLIES (sheet music, records, musical instruments) . ............................... 200.00 plus 0.5% stock
a. Rentals .................................................................................. ............................... 100.00
(159.1) MUSIC AND /OR SOUND CONTRACTOR .................................. ............................... 200.00 plus 20.00 per employee
Music video sounds, track tapes, disk jockeys for hire plus 0.5% stock
•
nnualCharge
�se and Variable
a. Video productions .......................................................... ...............................
100.00
(1541)
MOBILE COMMUNICATION SERVICES .................................... ...............................
135.00 plus cumulative amounts
(160.0)
Rate Schedule:
(161.0)
Number of Subscribers:
135.00
0-1,000-.-
... . 340.00
1,001-10,000- ........................ ...................
675.00
10, 001 -25, 000 ............................................................................... ...............................
1,350.00
25,001-5D,000-- ....... . ..... . ......................................................... .. - .. .. ......
2,025.00
50,001-75,000 ............................................................................... ...............................
2.700.00
Each additional 25,000 or fraction thereof .................................... ...............................
675.00
(155)
MOBILE HOME PARKS:
a. Each location ........................................................................ ...............................
200.00
(162)
b. Each mobile home space, additional .................................... ...............................
15.00 per space
(155.1)
MOBILE HOME SALES, RECREATIONAL VEHICLES, CAMPERS ...................
200.00 plus 0.5% stock
.................................................... ...............................
20.00 per employee
(156)
MOTELS, HOTELS, AND MOTOR LODGES .............................. ...............................
135.00 4.00 per room
Plus additional services:
a. Laundry, dry cleaning ....... .......... ........................ ............... ....... .......... .........
I........ 100.00
b. Restaurant ............................................................................ ...............................
100.00 20.00 per employee
c. Limousine rental .................................................................... ...............................
35.00 per vehicle
d. Convention /meeting room rentals. ........... ..... - .... ............ ... ... .. .. .. ......
.. ..... 135.00
(157) MOTION PICTURE SUPPLY ANDIOR FILM EXCHANGE.. ........ . .. .. ... .. ...... ..... 135.00 20.00 per employee
(158) MOTORCYCLE DEALERS .......................................................... ............................... 200.00 plus 0.5% stock
Plus additional services;
a. Repair .............................................................................. ............................... 100.00 20.00 per employee
(159) MUSIC SUPPLIES (sheet music, records, musical instruments) . ............................... 200.00 plus 0.5% stock
a. Rentals .................................................................................. ............................... 100.00
(159.1) MUSIC AND /OR SOUND CONTRACTOR .................................. ............................... 200.00 plus 20.00 per employee
Music video sounds, track tapes, disk jockeys for hire plus 0.5% stock
Plus additional services:
a. Video productions .......................................................... ...............................
100.00
N
(160.0)
(RESERVED)
(161.0)
NEWSPAPER PUBLISHERS ....................................................... ...............................
135.00
(Daily, weekly, or monthly publications accepting paid advertising)
Base charge, plus cumulative amounts per employee:
a. 1 -50 employees .................................................................... ...............................
8.00 each
b. 51-200 employees ................................................................ ...............................
7.00 each
c. 201 -400 employees ......................................... .... ... .... ... ....... . ............ .... ... I....I.....
6.00 each
d. Over 400 employees ............................................................ ...............................
5.00 each
Publications sponsored by a public or private educational institution and not
engaged in such business for profit are not subject to the tax levied by this section
(162)
NEWSSTANDS, RETAIL .............................................................. ...............................
100.00 20.00 per employee
2' 901
[Page 18 of 26]
• Wnual Charge
e and Variable
(163) NURSERY, SHRUBBERY
a. Nursery, shrubbery, plants, sales of ..................................... ............................... 200.00 20.00 per employee
b. Nursery, shrubbery, plants, leasing of ................................. ............................... 100.00
c. Nursery, shrubbery, plants, sales and leasing ...................... ............................... 270.00
(164) NURSING HOMES ....................................................................... ............................... 135.00 3.00 per bed
(164.2) NURSING SERVICES, IN -HOME ............................................ ............................... 200.00 20.00 per employee
0
(165) OFFICE AND /OR AGENCY OPERATIONS. (Each person maintaining an office or
agency with personnel (to include corporate branch, regional or division offices),
where all other functions peculiar to the business may be affected outside the
city, not to include office where business is located in city and licensed),
cumulative amounts per group of employees: ............................................................ Cumulative Amounts 'see below
a. 1 -5 employees ...................................................................... ............................... 100.00
b. 6-10 employees .................................................................... ............................... 115.00
c. 11 -25 employees .................................................................. ............................... 135.00
d. 6-50 employees .................................................................... ............................... 200.00
e. over 50 employees ................................................................ ............................... 270.00
(166) OPINION SURVEYS (Each person engaged in conducting opinion surveys or polls
r year or any part thereof) 200.00
(167) OPTICAL MANUFACTURERS .................................................... ............................... 200.00 plus 0.5% stock
........................... ............................... 155.00 per optician
(171) PAWNBROKERS (not pro-rated) ............................................... ............................... 810.00
Plus additional services:
a. Sale of precious metals ......................................................... ............................... 405.00
b. Sale of used wearing apparel ............................................... ............................... 100.00
(172) PEDDLERS ON FOOT, CONFECTIONS AND KINDRED LINES, DRY GOODS
AND MERCHANDISE (not pro-rated) ......................................... ............................... 75.00 per peddler
(172.1) PERSONAL SHOPPING SERVICE .............................................. ............................... 135.00 20.00 per employee
(173) PETS, BOARDING ...................................................................... ............................... 135.00 20.00 per employee
(174) PET CARE, GROOMING AND BREEDING ................................. ............................... 135.00 20.00 per employee
(175) PET SHOPS AND SALES ............................................................ ............................... 200.00 plus 0.5% stock
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[Page 19 of 26]
P
(168)
PAGERCOMPANIES:
a. Sales ............................................................ ............................... .........................
200.00
plus 0.5% stock
b. Rental, lease, . .... ..... ......... . ..... ..... .. . ... .. .. .. .. ... . ... ..... .. ..
- 340.00
20.00 per employee
c. Sales, rental, lease ............................................................... ...............................
250.00
plus 0.5% stock
(168.1)
PAINTERS, CURBSIDE ADDRESSES (not prorated or discounted) ........................
35.00 per employee
(169)
PAPER COMPANIES .................................................................. ...............................
200.00
plus 0.5% stock
(170)
PARKING LOTS AND DECKS ..................................................... ...............................
-15.00
4.00 per space
(171) PAWNBROKERS (not pro-rated) ............................................... ............................... 810.00
Plus additional services:
a. Sale of precious metals ......................................................... ............................... 405.00
b. Sale of used wearing apparel ............................................... ............................... 100.00
(172) PEDDLERS ON FOOT, CONFECTIONS AND KINDRED LINES, DRY GOODS
AND MERCHANDISE (not pro-rated) ......................................... ............................... 75.00 per peddler
(172.1) PERSONAL SHOPPING SERVICE .............................................. ............................... 135.00 20.00 per employee
(173) PETS, BOARDING ...................................................................... ............................... 135.00 20.00 per employee
(174) PET CARE, GROOMING AND BREEDING ................................. ............................... 135.00 20.00 per employee
(175) PET SHOPS AND SALES ............................................................ ............................... 200.00 plus 0.5% stock
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[Page 19 of 26]
• 40nnual Charge
se and Variable
(176)
PHARMACY
200.00
plus 0.5% stock
(177)
PHOTO DEVELOPERS ................................................................ ...............................
100.00
20.00 per employee
(178)
PHOTOGRAPHERS AND /OR PORTRAIT PAINTERS:
a. Maintaining an established studio in the city
135.00
20.00 per employee
b. Itinerant photographers not having a permanent, established place of
business in the city, per year or any part t hereof .................. ...............................
270.00
(179)
PLASTIC PRODUCTS .................................................................. ...............................
200.00
Plus additional services:
a. Fabricating, finishing, decorating .......................................... ...............................
100.00
20.00 per employee
b. Laminating ............................................................................ ...............................
100.00
20.00 per employee
g....g ........................................................................... ...............................
c. Tubing
00.00
20.00 per employee
d. Distributing ........................................................................... ...............................
100.00
20.00 per employee
(179.2)
PLASTIC PRODUCTS - WHOLESALE MANUFACTURERS ...... ...............................
200.00
plus 0.5% stock
(180)
PLUMBING AND GASFITTER CONTRACTOR .......................... ...............................
200.00
20.00 per employee
............................................................. ...............................
plus 0.5% stock
(180.1)
PRECIOUS METAL DEALERS .................................................... ...............................
135.00 per day or 405.00 for one year
............................................................. ...............................
at the option of the purchaser
This paragraph shall not apply if the person pays privilege license tax under
another classification set out in this section, provided the tax is paid for the
privilege of conducting a business, occupation or profession which routinely and
customarily includes the buying of precious metals
(181)
PREMIUM STAMP DISTRIBUTION ............................................. ...............................
675.00
(182)
PREMIUM STAMP REDEMPTION STORE.., .......... ........... ..... .. .. . .... - - .. .. .. -
200.00
0.5% stock
(183)
PRINTING, LINOTYPE, BOOKBINDING OR RULING, MULTILITHING (Each
person operating a job, printing office or linotype machine, with or without printing
press) ............................................................................................ ...............................
200.00
20.00 per employee
. ...............................
0.5% stock, on supply
(184) PRODUCE MARKET. Each operator of a farmer's market or produce market
occupying:
a. Not more than I city lot (50 feet by 150 feet) or equivalent 50.00
b. Less than 118 of a city block, or equivalent ........................... ............................... 75.00
c. Less than 114 of a city block, or equivalent ........................... ............................... 100.00
d. Less than 112 of a city block, or equivalent ........................... ............................... 135.00
e. 112 of a city block or more ..................................................... ............................... 270.00
`Each license will be issued for I year and will not be prorated.
(185) PRODUCE, RETAIL, each car or truck.. 50.00 per car /truck
(186) PRODUCE, WHOLESALE ............................................................ ............................... 200.00 plus 0.5% stock
(187) PROFESSIONS, including, but not limited to the following, per firm member,
associate or staff professional ...................................................... ............................... 155.00 plus 50.00 per
Paraprofessional employee
a. Appraisers, including real estate
b. Accountants and auditors, licensed
c. Architect
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[Page 20 of 261
•
d. Attorney
e. Chiropractor
f. Consultant (One who is hired to give professional advice or services in their
area of expertise. A person who advertises himself or herself, as a consultant
will be presumed to fall within this category.)
g. Dentists
h. Engineers
i. Geologists
j. Resident athletic professionals
k. Interior decorator
I. Landscape architect
m. Medical doctor (excludes interns and residents; includes any other physician
who treats private patients)
n. Mortician
o. Optometrist
p. Optician
q. Psychologist
r. Veterinarian
s. Court reporter
I. Medical services without staff physicians
z. Professionals, licensed, not otherwise classified - each, except as otherwise
herein provided
(188) PARAPROFESSIONALS (Each person engaged in or aiding in what is commonly
known as paraprofessional career, including, but not limited to paralegal
personnel, registered nurses, dental hygienists, bookkeepers, non - licensed
accountants, laboratory, x -ray technologists, draftsmen, surveyors and real estate
salesmen, and interior designers) .............................................. ...............................
(189) PUBLIC RELATIONS .................................................................... ...............................
(189.4) PURCHASING AGENT( S) ............................................................ ...............................
R
(190) RADIO BROADCAST STATIONS ............................................... ...............................
(191) REAL ESTATE. Only 1 base charge shall be due when a business entity engages
in a combination of any two (2) or more of the following, provided all employees for
all its activities are reported
a. Sales .................................................................................... ...............................
asnnual Charge
e and Variable
50.00 each
200.00 35.00 per employee
200.00 20.00 per employee
405.00 20.00 per employee
200.00
_ ................................... . ....................... . ....... .............. . ........................ I...................
b. Services- Property management and/or rental ...................... ............................... 200.00
............................................................................................... ...............................
Including:
1. Each 1,000 square feet, or any part thereof, available for rent or lease of
commercial and office space ......................................... ...............................
2. Each unit available for rent or lease as residential, up to 100 units .........
each additional unit above 100 units.. , . . .. .. .. ..... .. .. . ..... . ... .. .. .
In the event an owner rents or leases 4 dwelling units or 2 or more
houses, condominiums, at any time during the year, he would pay a
$35.00 minimum if he has only one single - family house or
condominium and /or $7.00 per multi - family house unit.
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[Page 21 of 261
35.00 per employee
50.00 per salesperson
35.00 per employee
50.00 per salesperson
5.00 per 1,000 sq. feet
(35.00 minimum)
7.00 per unittfirst 100 units
3.50 per unit above 100
40nnual Charge
se and Variable
3. Each 1,000 square feet or any part thereof available for rent or lease or
warehouse or industrial space ...................................... ............................... 2.00 per 1,000 sq. feetl$35.00 minimum
a. Each 1,000 square feet or any part thereof available for the parking
of vehicles ............................................................. ............................... 2.00 per 1,000 sq. feet/ $35.00 minimum
a. Clothing, including, but not limited to, tuxedos, costumes and wedding
apparel................................................................................. ............................... 135.00
b. Household items, including but not limited to, dinner -ware, furniture, light
lawn, garden and floor care equipment or tools, televisions, communications
equipment, small business .machines, hospital equipment, sporting and
camping equipment and the like ........................................... ............................... 270.00
c. Machinery, implements and heavy equipment not included in subparagraph b.
of this paragraph. Such items as air compressors, front end loaders, back
hoes, cranes, lifts or. hoists, trenching machines, concrete mixers, pumps,
forklifts, generators, scaffolding and the like ........................ ............................... 405.00
4. Where there is sufficient evidence to prove that said available space for
100.00
plus 7.00 per trailer
rent or lease has been un- rented or unleased for the entire previous
2. Mobile home and recreational vehicle .......................... ...............................
200.00
calendar year, payment shall be made on the basis of $2.00 per 1,000
(194)
REPAIR SHOPSISERVICES ........................................................ ...............................
square feet.
20.00 per employee
(195)
5. In no instance shall the minimum annual tax be less than $35.00.
Exclusion:
COUNTERS, DRIVE -IN FOODS AND DRINK SERVICE ............ ...............................
100.00
a. First 3 dwelling units, when the total reported is less than 4.
Plus additional services:
(Exceptions: Houses and condominiums).
20.00 per employee
b. That portion of the building occupied by the owner.
35.00 per vehicle
c. Development .................................................................. ...............................
200.00 20.00 per employee
200.00
plus 0.5% stock
50.00 per sales person
(192)
RECORDING SERVICE ............................................................... ...............................
100.00 20.00 per employee
(192.1)
RECORDING STUDIO ................................................................. ...............................
200.00 20.00 per employee
plus 35.00 per truck
(Including, but not limited to, Compact Discs, Digital Audio, and Tapes)
(192.2)
RECYCLING COMPANIES ......................................................... ...............................
340.00 20.00 per employee
(193)
RENTALS, per location. Each person engaged in the rental of the following,
whether incidental to or connected with any other business or not:
a. Clothing, including, but not limited to, tuxedos, costumes and wedding
apparel................................................................................. ............................... 135.00
b. Household items, including but not limited to, dinner -ware, furniture, light
lawn, garden and floor care equipment or tools, televisions, communications
equipment, small business .machines, hospital equipment, sporting and
camping equipment and the like ........................................... ............................... 270.00
c. Machinery, implements and heavy equipment not included in subparagraph b.
of this paragraph. Such items as air compressors, front end loaders, back
hoes, cranes, lifts or. hoists, trenching machines, concrete mixers, pumps,
forklifts, generators, scaffolding and the like ........................ ............................... 405.00
1215/01
[Page 22 of 261
Plus additional services:
1. Trailer rentals ................................................................ ...............................
100.00
plus 7.00 per trailer
2. Mobile home and recreational vehicle .......................... ...............................
200.00
plus 20.00 per employee
(194)
REPAIR SHOPSISERVICES ........................................................ ...............................
100.00
20.00 per employee
(195)
RESTAURANTS, CAFETERIAS, CAFES, LUNCH STANDS, LUNCH
COUNTERS, DRIVE -IN FOODS AND DRINK SERVICE ............ ...............................
100.00
20.00 per employee
Plus additional services:
135.00
20.00 per employee
a. Catering service ................. ............ ............ ....... .... ...... ....... ... .. ...... .......I...........I...
............................ ...............................
35.00 per vehicle
(196)
RUBBER STAMPS OR STENCIL DEALERS .................. ...............................
200.00
plus 0.5% stock
S
(197)
SANDWICHES, MANUFACTURER AND /OR WHOLESALE ..... ...............................
135.00
plus 35.00 per truck
1215/01
[Page 22 of 261
• 40nnua/ Charge
se and Variable
(198) SCHOOLS, PRIVATE:
a. Under 50 pupils. . . .. .. .. .. ..... ... .. .. .. .. .. .. .. .. .. .. .. 200.00 35.00 per employee
b. Over 50 pupils ....................................................................... ............................... 270.00 35.00 per employee
(198.1) SCHOOLS, TUTORING SERVICE ................................................ ............................... 200.00 30.00 per employee
(198.2) SEASONAL VENDORS (Operative 3 months or less) ................ ............................... 100.00 (operative 3 months or less)
Includes, but not limited to, produce, woodcutters, Christmas tree sales, holiday
merchants.
(198.4)
SCREEN PRINTING .................................................................... ...............................
100.00
(205)
(199)
SECONDHAND WEARING APPAREL:
T
a. Secondhand apparel ............................................................. ...............................
100.00
200.00 plus 0.5% stock
b. Secondhand, used other ....................................................... ...............................
100.00
(207)
TAILOR ......................................................................................... ...............................
c. Secondhand apparel and used other .................................... ...............................
135.00
Where charge is made for clothing repairs or alterations
(200)
SECRETARIAL SERVICES ......................................................... ...............................
..100.00
20.00 per employee
(201)
(RESERVED)
(202)
SEWER CLEANERS .................................................................... ...............................
200.00
20.00 per employee
(203)
SEWING MACHINE:
a. Sales .................................................................................... ...............................
200.00
plus 0.5% stock
b. Repair ................................................................................... ...............................
100.00
c. Sales and repair ................................................................... ...............................
200.00
plus 0.5% stock
(203.1)
SHOES, RETAIL ......................................................................... ...............................
200.00
plus 0.5% stock
Plus additional services:
a. Repair/ cleaning ..................................................................... ...............................
100.00
20.00 per employee
(203.2)
SPORTING GOODS COMPANIES .............................................. ...............................
200.00
plus 0.5% stock
Plus additional services:
a. Gun dealer .... ... ..... ............ ..... ....... .... ..... ..... .... ... ................... .. ... ....... ........
I.......... 100.00
b. Repair, sports equipment ..................................................... ...............................
100.00
20.00 per employee
(203.3)
SKATEBOARDING AND /OR BIKING FACILITY .......................... ...............................
100.00
.20.00 per employee
(204)
STONE AND MONUMENTS ....................................................... ...............................
200.00
20.00 per employee
(204.1)
STONE, SAND AND GRAVEL, MINING, SALE, DELIVERY ....... ...............................
135.00
20.00 per employee
35.00 per vehicle
(204.2)
SUPERMARKET, MAJOR CHAIN ................................................ ...............................
135.00 per register, plus 0.5% stock
(205)
SURVEYORS, self - employed, each owner, firm member or partner ..........................
200.00 35.00 per employee
T
(206)
TAILOR, EXCLUSIVE .................................................................. ...............................
200.00 plus 0.5% stock
Where stock of materials is carried, measurements taken and clothing made.
(207)
TAILOR ......................................................................................... ...............................
100.00 20.00 per employee
Where charge is made for clothing repairs or alterations
(207.1)
TANNING SALON ......................................................................... ...............................
100.00 20.00 per employee
izrsio1
[Page 23 of 261
(214) (RESERVED)
(215)
•
nnual Charge
0 Variable
(216)
se and
75.00
(207.2)
TATTOOIPIERCING SERVICES .................................................. ...............................
200.00
30.00 per employee
(208)
TAXICAB ...................................................................................... ...............................
200.00
20.00 per employee
(208.3)
TAXIDERMIST .............................................................................. ...............................
135.00
20.00 per employee
(209)
TELEGRAPH COMPANIES ......................................................... ...............................
945.00
(210)
TELEPHONE ANSWERING AND WAKE -UP SERVICE .............. ...............................
100.00
20.00 per employee
(210.1)
TELEPHONE EQUIPMENT SALES, MOBILE OR CELLULAR:
...
...................................................................................................... ...............................
or any part thereof
a. Sales .................................................................................... ...............................
200.00
plus 0.5% inventory
b. Installationlrepairlmaintenance ............................................. ...............................
135.00
20.00 per employee
(210.2)
TELEMARKETING, MAIL ORDER AGENT .................................. ...............................
135.00
20.00 per employee
(210.3)
TELECOMMUNICATIONS AGENT ............................................. ...............................
200.00
30.00 per employee
(Including, but not limited to, Prepaid phone service and general communications
services)
(211)
TELEVISION, RADIO, STEREO AND SOUND EQUIPMENT SALES ................
200.00
0.5% stock
Plus additional services:
P (in-house) ................................................................. ...............................
a. Repair in -house
100.00
20.00 per employee
............................... I ..............................
plus 0.5% stock
...............................................................
b. Service technician (on -call (if same employee does both, count as technician)..
35.00 each
(211.1)
TELEVISION CABLE COMPANIES, SALES AND INSTALLATION ............................
405.00
20.00 per employee
(212)
TELEVISION STATIONS ............................................................. ...............................
675.00
20.00 per employee
(2121)
TELEVISION RADIO PRODUCTION SERVICES ....................... ...............................
305.00
20.00 per employee
(213)
THEATERS ................................................................................. ...............................
135.00
a. Up to 400 seats .................................................................... ...............................
3.00 per seat
b. Each over 400 ....................................................................... ...............................
2.00 per seat
Plus additional services:
c. Confectionery sales .............................................................. ...............................
75.00
d. Amusement machines .......................................................... ...............................
7.00 per machine
(214) (RESERVED)
(215)
THEATRICAL AGENT ................................................................. ...............................
135.00
(216)
TRAILER RENTALS .................................................................... ...............................
75.00
7.00 per trailer
(217)
TRAVEL BUREAUS ..................................................................... ...............................
135.00
35.00 per employee
(216)
TREE SERVICE OR PRUNING ................................................... ...............................
100.00
20.00 per employee
(218.2)
TREE AND SOD FARMING ......................................................... ...............................
135.00
20.00 per employee
(219)
TRUCKSfVEHICLES, SALES FROM peddling food products, confections, tobacco
and/or other merchandise (NOT PRO- RATED) ........................... ...............................
100.00
per vehicle per year,
...
...................................................................................................... ...............................
or any part thereof
iavoi
[Page 24 of 261
• nnual Charge
16se and Variable
U
(219.5) UPHOLSTERERS ........................................................................ ............................... 75.00 20.00 per employee
Plus additional services:
a. Draperies ............................................................................. ............................... 75.00
b. Auto interior ........................................................................... ............................... 75.00
c. Home furniture ...................................................................... ............................... 75.00
V
(220) VACUUM CLEANERS, DEALER .................................................. ............................... 200.00 plus 0.5% stock
(221) VENDING MACHINES (Maximum allowed by state) .................... ............................... 20.00 Maximum allowed by State
State law reference - Maximum fee on vending machines, A.C.A. § 26 -77 -301.
(221.1) VIDEO RENTAL AND SALES:
a. Rentals ................................................................................. ............................... 135.00
b. Sales plus varieties (Includes, but is not limited to, blank tapes, confectionery,
miscellaneous electronic supplies, etc.) ................................ ............................... 200.00 plus 0.5% inventory
c. If both Sales & Rentals Charge for Sales ............................. ............................... 200.00 plus 0.5% inventory
(221.2) VIDEO PRODUCTIONS .............................................................. ............................... 100.00 20.00 per employee
W
(222) WAREHOUSE KEEPERSIMINI STORAGE, public warehouse, dry storage space
rented, and storage of all kinds ..................................................... ............................... The per 1,000 sq. ft. for
The first 20,000 sq. ft.,
6.00 per 1,000 sq. ftlover
20,000 sq. ft.
Minimum...................................................................................... ............................... 135.00
Plus additional services:
a. Haulers, delivery companies, commercial haulers, garbageltrash
1. 112 ton to 1 -ton trucks ................................................... ............................... 35.00 each
2. 1 -ton to 2112 -ton trucks ................................................ ............................... 75.00 each
3. Over 2112 -ton trucks ..................................................... ............................... 135.00 each
(223)
(RESERVED)
(224)
WELDING SHOP .......................................................................... ...............................
100.00
20.00 per employee
(224.1)
WHOLESALE INVENTORY OPERATIONS ................................. ...............................
200.00
plus 0.5% stock
Plus additional services:
a. Rentals, including, but not limited to, household items, communications
or small business machines, hospital equipment, sports equipment, etc.
...............
270.00
b. Repair .......................................................................... ...............................
100.00
C. Manufacturing
135.00
d. Manufacturers in- transit distribution center operation .............................
270.00
e. Gasoline and oil dealers, wholesale ............................ ...............................
570.00
plus 75.00 per truck
f. Photo developers ....................................................... ...............................
100.00
g. Printing, linotype, bookbinding, multlithing ................. ...............................
200.00
h. Machine shop .............................................................. ...............................
200.00
i. Armature winding
200.00
(225) (RESERVED)
ivsim
[Page 25 of 261
J
(226) WIRED BACKGROUND MUSIC .................................................. ...............................
(227) WRECKER SERVICE ................................................................... ...............................
Plus additional services:
a. Automobileltruck repair ............................................... ...............................
(228) WORD PROCESSING SERVICES (Each person engaged in the preparation,
processing, duplicating or mailing of letters and other related printed matters and
printing and /or reproduction of items in connection with above) ... ...............................
fnnual Charge
se and Variable
100.00 20.00 per employee
100.00 35.00 per wrecker
100.00 20.00 per employee
100.00 20.00 per employee
(229) RETAIL INVENTORY OPERATIONS .......................................... ............................... 200.00 plus 0.5% stock
Plus additional services:
a. Repair (in- house) .................................................................. ............................... .20.00 per employee
b. Service technician (on -call (if same employee does both, count as technician).. - ..35.00.each.technician
(230) Businesses not covered by present classifications may be charged a rate equal to
a similar business license or a minimum of $200.00 plus stock, if applicable, at the
discretion of the city collector ........................................................ ............................... 200.00 30.00 per employee
0.5% of stock or inventory,
If applicable
The term "Plus additional services" means that these amounts are added to the base amount for that business category.
(Code 1961, § 13.01; Ord. No. 15,220, §§ 1- 8,12 -2 -86; Ord. No. 15,360, §§ 1-3,10-6-87; Ord. No. 15,393, § 1, 12.9 -87; Ord. No. 15,514, §§ f-
5, 7- 19 -88; Ord. No. 15,741, §§ 3 -5, 9 -5 -89; Ord. No. 15,789, § 1, 12- 19 -89; Ord. No. 15,913, §§ 5 -7, 8 -7 -90; Ord. No. 15,931, §§ 1, 2, 9 -4 -90;
Ord. No. 16,085, §§ 4 -12, 8- 20 -91; Ord. No. 16,518, § 1, 1- 21 -92; Ord. No. 16,263, §§ 1, 2, 8- 18 -92; Ord. No. 16,474, §§ 2-4, 8- 17 -93; Ord. No.
16,723, §§ 3 -5, 8 -2 -94; Ord. No. 16,969, §§ 9 -14, 9- 19 -95)
VR101
[Page 26 of 261