HomeMy WebLinkAbout22699 1 ORDINANCE NO. 22,699
2
3 AN ORDINANCE TO AMEND THE VARIOUS SECTIONS OF THE
4 LITTLE ROCK CODE OF ORDINANCES TO INCREASE THE BASE
5 RATE OF BUSINESS LICENSE FEES FOR THE YEAR 2027; AND FOR
6 OTHER PURPOSES.
7
8 WHEREAS,the City of Little Rock,Arkansas derives a portion of its General Fund revenues from the
9 collection of Business License fees to support essential services;and,
10 WHEREAS,the base rates for Business Licenses were last increased in 2011, and since that time the
11 U.S.Consumer Price Index has risen by approximately forty-four(44)percent,and,
12 WHEREAS,the Board of Directors finds that a three percent(3%)adjustment to the Business License
13 base rate is reasonable,and that this increase is based on the year-over-year change in the Consumer Price
14 Index for All Urban Consumers(CPI-U)for December 2024, which reflected an increase of two and nine
15 tenths percent(2.9%);and
16 WHEREAS,the City of Little Rock desires to responsibly adjust Business License fees in a manner
17 that accounts for inflation while minimizing the impact on the business community.
18 NOW,THEREFORE,BE IT ORDAINED BY THE BOARD OF DIRECTORS OF THE CITY
19 OF LITTLE ROCK,ARKANSAS:
20 Section 2. Little Rock,Ark.,Rev.Code§ 17-51 (1988)is amended so that all"base rates"charged for
21 business licenses(business tax base)shall be increased by three percent(3%),effective January 1,2027.
22 Section 3.For each classification under Section 17-51 that includes a"base fee",that base fee shall be
23 increased by 3%,with all other components of the Business Tax(per employee,inventory,and other fees)
24 to remain as currently codified unless separately amended.
25 Section 4. Little Rock, Ark., Rev. Code § 17-52 (1988) is amended to read as reflected in Exhibit A
26 below.
27 Section 5. Severability. In the event any title, section, paragraph, item, sentence, clause, phrase, or
28 word of this ordinance is declared or adjudged to be invalid or unconstitutional, such declaration or
29 adjudication shall not affect the remaining portions of the ordinance,which shall remain in full force and
30 effect as if the portion so declared or adjudged invalid or unconstitutional was not originally a part of the
31 ordinance.
32 Section 6. Repealer. All ordinances, resolutions, bylaws, and other matters inconsistent with this
33 resolution are hereby repealed to the extent of such inconsistency.
34 PASSED: December 16,2025
35 II
[Page 1 of 271
1 ATTEST: APPROVED:
2 '
3 AdUAAVH
4 Allison Segars,City te Frank Scott.Jr., yor
5 APPROVED AS TO LEGAL FORM:
6
7 �ti� ''�l Wl'
8 Thomas M.Carpenter,City A rney
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[Page 2 of 271
EXHIBIT A
Sec. 17-52. Schedule of license taxes.
The following license taxes are due and payable in advance on January 1 of each year except as
otherwise provided by this article:
Annual Charge
Base and Variable
A
(1) ABSTRACT AND TITLE COMPANY
All companies which furnish abstracts for, or guarantee, $ $35.00 per employee
warrant or insure land titles 314.00
(2) ADJUSTERS FOR INSURANCE AND CLAIM AGENTS 139.00 135.00 per adjuster
above 1
(2.5) ADMINISTRATIVE OFFICE 139.00 20.00 per employee
(3) ADVERTISING AGENCY(each person engaged in contracting for 314.00 35.00 per employee
advertising or conducting an advertising bureau or agency)
(4) ADVERTISING,AIRPLANE 206.00 20.00 per employee
(5) ADVERTISING ON CITY BUSES 278.00 20.00 per employee
(6) ADVERTISING, DISPLAY ADVERTISING 206.00 35.00 per employee
(7) ADVERTISING, DISTRIBUTING CIRCULARS OR SAMPLES 206.00 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 417.00 20.00 per employee
b. Electric or neon signs 175.00 20.00 per employee
c. Billboards 196.00 20.00 per employee
d. Sign hanging 103.00 20.00 per employee
e. Sign painting 103.00 20.00 per employee
f. Computer graphics 103.00 20.00 per employee
(8.1) AGRICULTURAL PRODUCTS 417.00
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 206.00 0.24%stock
(10) AIRPLANE SALES,SERVICE&RENTAL 314.00 35.00/employee
base
plus
a. Plus aircraft servicing 139.00 35.00/employee
base
plus
b. Plus equipment sales 314.00
base
c. Plus interior maintenance 103.00
base
d. Plus retrieval/salvage 278.00
base
e. Plus aircraft sales 314.00 0.24%inventory
base
plus
[Page 3 of 271
(11) AIR CONDITIONING AND HEATING DEALERS, SALES AND 206.00 20.00 per employee,
INSTALLATION plus 0.24% stock,
if applicable
(12) AIR CONDITIONING WHOLESALE DISTRIBUTOR 206.00 0.24%stock
(13) AIR PRODUCTS MANUFACTURERS AND DISTRIBUTORS 206.00 0.24%stock
(14) AMUSEMENTS:
a. Pool halls 139.00 70.00 per table
Plus additional services:
1. Restaurant 52.00
2. Groceries 52.00 0.24%stock
3. Confectionery,beverages,retail 62.00
4. Recreation room 278.00 plus 20.00 per
employee
b. Bowling alleys 139.00 plus 50.00 per lane
Plus additional services:
1. Restaurant 52.00
2. Amusement machines(coin-operated) 5.00 per machine
3. Private schools 206.00 25.00 per employee
4. Clothing 52.00 0.24%stock
c. Circus, including street parade: 200.00
Per day
Minimum per circus 400.00
d. Music and amusement machines (Each automatic coin- 5.00 per machine
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,A.C.A.§26-77-302.
e. Recreation room 278.00 20.00 per employee
Plus additional services:
1. Amusement machines(coin-operated) 5.00 per machine
2. Confectionery 62.00
3. Rentals-Household communications equipment, 206.00
sporting equipment,etc.
4. Vending machines 21.00
5. Laundromats 52.00 plus 2.00 per machine
6. Books and/or stationery,retail 103.00 plus 0.24%stock
7. Restaurant 52.00
f. Rides,concessions,amusements:
1. Major rides-First 4 weeks, per ride, per week 46.00(4 week maximum per year)
Per year 350.00
2. Kiddie rides-First 4 weeks,per ride,per week 31.00(4 week maximum per year)
Per year 206.00
3. Concessions-First 4 weeks, per concession, per 31.00(4 week maximum per year)
week
Per year 206.00
g. Rides,coin-operated,each 5.00
State law reference-Limitations on fee on coin-
operated rides,A.C.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
[Page 4 of 27)
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 135.00
Each day thereafter 65.00
2. Exhibition space rental 'AC per sq.ft.gross space occupied
first day-35.00 minimum.
'AC per sq.ft.gross space occupied
each additional day-35.00
minimum.
3. For shows and exhibitions, etc., staged in the city No
convention center by any nonprofit organizations which charge
provide an IRS nonprofit charter number, or other
sufficient evidence of nonprofit status
Locations outside city convention centers, shows or
h.1. 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 Y2C per sq.ft.gross space occupied
first day-35.00 minimum
'AC per sq.ft.gross space occupied
each additional day-35.00
minimum
3. For shows and exhibitions staged by any nonprofit No
organization which provides an IRS nonprofit charter charge
number,or other sufficient evidence of nonprofit status
i. Sightseeing coaches 206.00 plus 35.00 per vehicle
j. Skating rinks 278.00 plus 20.00 per
employee
(15) AMBULANCE 103.00 plus 35.00 per vehicle
(15.1) ANNOUNCEMENT SERVICES 103.00 plus 20.00 per
employee
Includes but not limited to:
a. Stork services
b. Graduation
c. Weddings
d. Parties
e. Reunions
f. Birthdays
g. Partygrams
h. Male and female dancers delivering any such
announcements
(16) ANTIQUES, DEALERS IN 139.00 20.00 per employee
(16.1) ANTIQUE&CRAFT MALLS 139.00 13.50 per booth,first
100 booths 6.75 per
booth,all booths over
100
(Page 5 of 27j
(16.5) APPLIANCE DEALERS, SALES 206.00 plus 0.24%stock
Plus additional services:
a. Repair 103.00 20.00 per employee
b. Rental/lease 278.00
(17) ARMATURE WINDING 206.00 20.00 per employee
(18) ARMORED CAR SERVICE 139.00 20.00 per employee
(19) ART SHOP 206.00 plus 0.24%stock
(20) ARTIFICIAL LIMBS 206.00 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.
(22) AUCTION HOUSE 417.00 35.00 per employee
(23) AUTOMATIC SPRINKLERS:
a. Contractor or dealer 206.00 plus 20.00 per
employee
b. Stock,if applicable plus 0.24%stock
(24) RESERVED
(25) AUTOMOTIVE CAR WASHING:
a. Automatic car wash 350.00
b. Manual 103.00 plus 20.00 per
employee
plus 15.00 per stall
c. Mobile or truck washers 258.00 25.00 per vehicle
(25.5) AUTOMOBILE DETAILING 206.00 20.00 per employee
(26) AUTOMOBILE FINANCE AGENCY OR DEPARTMENT 206.00 20.00 per employee
(26.1) AUTOMOBILES FOR HIRE(profit) 139.00 30.00 per vehicle
(26.5) AUTOMOBILE PAINT/BODY SHOP 139.00 20.00 per employee
Plus additional services:
a. Damage appraisers 50.00 each
(27) AUTOMOBILE, PARTS DEALERS, NEW, retail and wholesale per 206.00 plus 0.24%stock
location
Plus additional services:
a. Repair 103.00 20.00 per employee
(28) AUTOMOBILE, PARTS DEALERS,SECONDHAND 206.00 20.00 per employee
Plus additional services:
a. Wrecker service 35.00 per wrecker
(28.2) AUTOMOBILE REPOSSESSION 206.00 20.00 per employee
Plus additional services:
a. Wrecker service 103.00 35.00 per wrecker
(28.4) AUTOMOBILE SALVAGE 206.00 20.00 per employee
Plus additional services:
a. Wrecker service plus 35.00 per wrecker
(29) AUTO SERVICE STATION 206.00 35.00 per fueling
position
35.00 per mechanic
20.00 per employee
Plus additional services:
a. Parking 3.00 per space
b. Confectionery 62.00
c. Reserved
d. Vending machines 21.00
(Page 6 of 271
e. Ice machine 10.00
f. Repair 52.00
g. Wrecker 103.00 plus 35.00 per wrecker
(30) AUTOMOBILE TIRES:
a. Sales(new) 206.00 plus 0.24%stock
b. Retreading 139.00 20.00 per employee
Plus additional services:
c. Tire repair 103.00 20.00 per employee
(31) AUTOMOBILE AND TRUCK DEALERS NEW AND USED SALES 206.00 0.24%inventory
base
plus
NOTE:Where the average cost of items included in a dealer's inventory equals or exceeds$4,000.00;
computation of the tax will include units below the average at 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. Plus additional services:
a. Automobiles and trucks, rental/lease 139.00 69.25/vehicle
base
plus
b. Wrecker service 139.00 35.00/wrecker
base
plus
(32) Reserved
(33) Automobile/Truck Rental/Lease
a. Automobile/truck rental/lease 139.00 69.25/vehicle
base
b. Automobile sales 206.00 .024%of inventory
base
(33.1) AUTOMOBILE WINDOW TINT 139.00 20.00 per employee
(34) AWNINGS,SALES 206.00 plus 0.24%stock
Plus additional services:
a. Installation and service 103.00 plus 20.00 per
employee
B
(35) BAKERIES,WHOLESALE 206.00 plus 20.00 per
employee
(36) BAKERIES,WHOLESALE/RETAIL (including branch bakeries, 139.00 20.00/employee
where no truck routes) base
plus
(37) Reserved
(38) BANKRUPT STOCKS, FIRE DAMAGE STOCKS AND SALVAGED OR 695.00
DAMAGED MERCHANDISE
(38.1) BANKS 1,391.0 135.00 ea. branch(first
Limited to Arkansas Chartered Banks, and National 0 5 br.)100.00 ea.add.
Chartered Banks having their principal place of business within br.(applies only to
the State of Arkansas.Base charge includes any drive-in bank at branches located within
main location. the city)
(39) BARBERS/BEAUTY OPERATORS(base included proprietor) 77.00 20.00/operator
base plus 35.00/manicurist
plus
a. plus day spa 103.00
base
[Page 7 of 271
b. plus inventory plus 0.24%
invento
ry
(40) BARBERSHOPS AND BEAUTY PARLOR SUPPLY HOUSE 206.00 plus 0.24%stock
(41) Reserved
(42) BICYCLE AGENCY 206.00 0.24%stock
(43) BILLIARD AND POOL TABLE DISTRIBUTOR 206.00 0.24%stock
BILL PAYMENT CENTER 206.00 20.00 each employee
(43.2)
(44) BLUEPRINTS 206.00 0.24%stock
(44.2) BOARDING HOME OR ROOMING HOUSE:
a. Up to 50 patrons 206.00 20.00 per employee
b. Over 50 patrons 278.00 20.00 per employee
(45) BOAT DOCKS AND STORAGE STALLS 103.00 10.00 per stall
plus 0.24%stock,
if applicable
(46) BONDSMEN,per bondsman 139.00
(47) RESERVED
(48) BOOKKEEPERS AND NONLICENSED ACCOUNTANTS 139.00 50.00 per employee
(49) BOOKS AND/OR STATIONERY, RETAIL 206.00 0.24%stock
Plus additional services:
a. Printing,linotype,bookbinding,or ruling,multilithing 206.00 20.00 per employee
(50) BOTTLERS OF SOFT DRINKS/WATER 139.00
[Base charge]plus cumulative amounts per employee:
1-50 employees 8.00 per employee
51-200 employees 7.00 per employee
201-400 employees 6.00 per employee
Over 400 employees 5.00 per employee
(51) BROKERS (Base charge is per broker, unless otherwise
specified):
a. Auto broker(Any 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,per broker 200.00 35.00 per employee
2. When operated in connection with another 100.00 35.00 per employee
business,per broker
b. Bond,stock and securities brokers and/or salesmen, per 200.00 35.00 per employee
broker
c. Cotton broker,per broker 200.00 35.00 per employee
d. Food broker, per broker 200.00 35.00 per salesman
20.00 per employee
e. Reserved
f. Brokers not otherwise classified herein,per broker 200.00 35.00 per employee
g. All brokers maintaining an inventory shall also be liable plus 0.24% stock (if
for an inventory tax in addition to above fees applicable)
(52) BUILDING ERECTION SERVICE (Each person engaged in the 278.00 20.00 per employee
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)
(53) BUILDING AND PLUMBING MATERIALS, BRICK AND TILE SALES 206.00 0.24%stock
[Page 8 of 271
Plus additional services:
a. Manufacturers 139.00 20.00 per employee
b. Printers,linotype,bookbinding 206.00 20.00 per employee
c. Furniture and appliance dealer,new 139.00
d. Repair 103.00 20.00 per employee
e. Heavy equipment rental 278.00
(53.5) BUS COMPANY 278.00 6.75 [per] bus
The variable charge applies to all buses operated within city
limits regardless if the buses are owned or leased by the
company.
(54) Reserved
(55) BUSINESS MACHINES, DATA PROCESSING AND OFFICE
MACHINES, PHOTOCOPYING EQUIPMENT SALES AND SERVICE:
a. The unit retail list price of which does not exceed 350.00
$1,000.00
1. Each salesman and/or marketing representative, 35.00 per
additional
2. Each repairman and/or installation and 13.50 per
maintenance technician,additional
b. The unit retail list price of which exceeds $1,000.00 or 484.00
having the capability to store files for subsequent
automatic retrieval
1. Each salesman, field systems or marketing 50.00
representative,additional
2. Each programmer 20.00 per
3. Each repairman and/or installation and 20.00
maintenance technician,additional
c. Capable of being programmed by the user (computer), 623.00
or identified in subparagraph b. of the paragraph above
and having a retail list price between $25,000 and
$100,000
1. Each salesman, systems analyst, systems engineer 65.00
or marketing representative,additional
2. Each programmer,additional 40.00
3. Each repairman, and/or installation and 30.00
maintenance technician,additional
d. Having a retail list price in excess of$100,000 834.00
1. Each salesman, systems engineer or marketing 65.00
representative,additional
2. Each programmer,additional 40.00
3. Each repairman, and/or installation and 30.00
maintenance technician,additional
e. Rental:
1. Including calculators, cash registers, typewriters, 139.00 20.00 per service
office machines and photocopying equipment where no employee
unit rented exceeds$2,500 in value
2. Office machines, computers, other data processing 278.00 35.00 per service
equipment and photocopying equipment, where the employee
unit exceeds$2,500 in value
ployee
f. Stock,or supplies 206.00 plus 0.24%stock
g. Secondhand machines 103.00 20.00 per employee
(Page 9 of 27]
h. Plus business schools,private 278.00 20.00 per employee
(56) RESERVED
(57) BUSINESS SCHOOLS,PRIVATE 278.00 20.00 per employee
a. Plus recreation room or parlor 278.00
(58) BUTANE GAS DISTRIBUTORS 206.00 20.00 per employee
(58.2) BUYERS CLUBS 206.00 0.24%stock or$1.35
per membership,
whichever is greater
C
(59) CABINETMAKER AND CARPENTER SHOPS 206.00 20.00 per employee
(60) CANDY, RETAIL SHOP 206.00 0.24%stock
(61) CARPET, DRAPERY,RUG, MATTRESS CLEANING 103.00 20.00 per employee
(62) CARPET DEALERS
a. Sales 206.00 plus 0.24%stock
b. Installation 72.00 plus 20.00 per
employee
(63) CATERING SERVICE 139.00 35.00 per vehicle
Plus additional services:
a. Restaurant 103.00 20.00 per employee
(64) CHECK CASHING SERVICE(includes payday advance companies) 206.00 plus 30.00 per
employee
(65) CHEMICAL AGENTS OR SALESMEN,each 200.00 plus 0.24%stock
(66) CLOTHING, RETAIL 206.00 plus 0.24%stock
Plus additional services:
a. Fur storage 278.00
b. Dry cleaning service 103.00 20.00 per employee
c. Shoe cleaning/repair 103.00
d. Seamstress,each 35.00
(67) CLUBS:
a. Private 417.00 20.00 per employee
b. Social 417.00 20.00 per employee
(68) COLD STORAGE PLANT 206.00 20.00 per employee
Plus additional services:
a. Locker rental 36.00
(69) COLLECTING AGENCY 206.00 20.00 per employee
Plus additional services:
a. Wrecker service plus 35.00 per wrecker
(70) COMMERCIAL ARTIST (Any person who paints portraits or 139.00 20.00 per employee
scenery,sketches or draws cartoons or the like for profit)
(70.1) COMPUTER GAME DESIGN AND DEVELOPMENT 206.00
a. Game design and development 50.00 per programmer
30.00 per technician
b. Design and development(non-game related) 50.00 per programmer
30.00 per technician
c. Website design and development 30.00 per employee
(70.2) COMPUTER HARDWARE SALES, NEW OR USED 258.00 plus 0.24%stock
(70.4) COMPUTER SERVICES, HOME BASED 103.00 30.00 per employee
Plus additional services:
a. Computer graphics 103.00 30.00 per employee
b. Service/repair 103.00 30.00 per employee
[Page 10 of 271
c. Software and services 103.00 30.00 per employee
d. Computer training specialist 103.00 30.00 per employee
e. Networking/interconnecting computing resources 103.00 30.00 per employee
(71) CONCRETE,READY-MIX:
Sewer pipe,lime,chert,crushed rock,asphalt,delivered to the 139.00 65.00 per vehicle
job
(72) CONFECTIONERY STORE (A place exclusively devoted to the 77.00
purpose of selling candies, gum, cakes, ice cream and/or soft
drinks;this classification shall not include the manufacturing or
the making thereof)
(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 1-(Remodeling only) Permit from $0.00 to 206.00 20.00 per employee
$25,000.00,and all subcontractors
2. Class 2-Any contractor obtaining a building permit 309.00 20.00 per employee
from$0.00 to$150,000.00
3. Class 3-Any contractor obtaining a building permit 515.00 20.00 per employee
in excess of$150,000.00 but less than$500,000.00
4. Class 4-Any contractor obtaining a building permit 824.00 20.00 per employee
greater than$500,000.00 but less than$1,000,000.00
5. Class 5-Any contractor obtaining a building or 1,648.0 20.00 per employee
construction permit in excess of$1,000,000.00 0
(74) CONTRACTORS,ASPHALT PAVING 278.00 20.00 per employee
CONTRACTOR-EXCAVATING 278.00 20.00/employee
(74.1) base
plus
CONTRACTOR-UTILITY 515.00 20.00/employee
(74.2) base
plus
(75) CONTRACTORS, HOUSE WRECKERS AND MOVERS 206.00 20.00 per employee
CONTRACTOR,MASONRY 206.00 20.00 each employee
(75.5)
(76) CONTRACTORS, ROAD 556.00
Base charge,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
(76.1) CONTRACTORS, ROOFING OR PAINTING 206.00 20.00 per employee
(76.2) CONVENIENCE MARTS 623.00
Plus additional services:
a. Gas 35.00 per fueling
position
b. Restaurant 103.00
c. Video rental 103.00
d. Ride,coin operated 5.00 each
(77) COSMETICS, RETAIL 206.00 Plus 0.24%stock
(78) COURIER SERVICES:
[Page 11 of 271
a. 1/2 ton up to 1 ton truck 35.00 each
b. Over 1 ton and up to 2%ton truck 65.00 each
c. Over 2%ton truck 135.00 each
(79) COUPONS, CARD, CHECK ORDERS AND/OR OTHER TRADE 278.00
STIMULATORS, DISTRIBUTORS
(79.1) CRAFTS:
a. Full-time business outside the home 103.00
b. Home-based 77.00
c. Part-time 52.00
(79.2) CREDIT CARD, PROCESSING AND OBTAINING 139.00 20.00 per employee
(80) CREDIT RATING AGENCY OR BUREAU 391.00 20.00 per employee
D
(80.1) DAIRIES/MILK DISTRIBUTORS 206.00 plus 0.24%stock
(81) DANCING SCHOOL 139.00 20.00 per employee
(82) DATA PROCESSING SERVICE (Any person involved in sales of 484.00
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 55.00
employee, additional
b. Each programmer, additional 40.00
c. Each machine operator, additional 20.00
DATA PROCESSING SERVICE (includes home-based and part- 278.00
(82.1) time) base
Reserved
(82.2)
(82.3) DATING SERVICES 139.00
(83) DENTAL LABORATORIES 206.00 20.00 per employee
plus 0.24%stock, if
applicable
(84) RESERVED
(85) DEPARTMENT, DISCOUNT AND VARIETY STORES 206.00 0.24%stock
(85.2) DEPARTMENT STORE, MAJOR CHAIN, sells a wide variety of 206.00 0.24%stock
goods and services
Plus additional services:
a. Optical 160.00
b. Restaurant 103.00
c. Pharmacy 206.00 0.24%stock
d. Beauty salon 139.00
e. Training class 206.00
f. Florist 139.00
g. Shrubbery, potted plants 206.00
h. Video sales 139.00
i. Recreation room 139.00
j. Gun dealer 139.00
k. Service technician(on-call) 35.00 per technician
I. Gas pumps 35.00 per fueling
position
(85.4) DIAPER SERVICE(includes pickup and delivery) 139.00 20.00 per employee
35.00 per vehicle
(86) DIRECTORIES, printing and distribution 417.00 20.00 per employee
(Page 12 of 271
(86.1) DISTRIBUTION CENTER (A facility which is associated with an
out-of-state company whose products are received and then
redistributed to retailers or wholesalers within the state)
a. Y-ton up to 1-ton truck 35.00 each
b. Over 1 ton and up to 2%2-ton truck 65.00 each
c. Over 21/2-ton truck 135.00 each
(87) DRAFTSMEN AND/OR DESIGNERS 139.00 35.00 per employee
(88) DRESSMAKER/SEAMSTRESS 52.00 20.00 per employee
(89) DRIVING SCHOOL 103.00 20.00 per employee
(90) DRY CLEANING AND PRESSING ESTABLISHMENTS, restricting 103.00 20.00 per employee
their services to dry cleaning or pressing
E
(91) ELECTRIC CONTRACTOR 206.00 20.00 per employee
plus 0.24%stock, if
applicable
(92) ELECTRIC REFRIGERATION REPAIRS 206.00 20.00 per employee
plus 0.24%stock, if
applicable
(93) ELECTROLOGIST(Each person engaged in providing electrolysis 139.00
(hair removal services))
(94) ELEVATORS(Each person selling or installing hydraulic, steam, 417.00 20.00 per employee
electric,or handpower elevators or repairing same,as principal
or agent)
(95) EMPLOYMENT AGENCY 139.00 20.00 per employee
(96) ENGRAVERS, LITHOGRAPHERS, MONOGRAMMERS, SILK 206.00 35.00 per employee
SCREENING
(97) ESCORT SERVICE, MOTOR VEHICLE 77.00 13.50 per vehicle over 1
(97.2) ESTATE SALES 139.00 35.00 per employee
(97.4) EVENT PROMOTER 206.00
(98) EXTENDED HEALTH CARE FACILITY 278.00 4.00 per bed
(99) EXTERMINATORS, PEST CONTROL 139.00 20.00 per employee
F
(99.2) FINANCE AGENCY OR DEPARTMENT 206.00 20.00 per employee
(99.4) RESERVED
(100) FLEA MARKET:
a. Operator 103.00
b. Each booth or stall in which merchandise is displayed or 13.50
sold
(Operator is responsible for insuring payment of per-stall fees)
(101) FLORISTS 206.00 plus 0.24%stock
(101.1) FREELANCERS 103.00 20.00 per employee
Encompasses any business which cannot be otherwise
classified.
(102) FUNERAL DIRECTORS AND/OR UNDERTAKERS 350.00 20.00 per employee
Plus additional services:
a. Mortician 155.00
(103) FUR STORAGE,exclusive,or where operated in connection with 278.00
other business
(104) FURNITURE AND APPLIANCE DEALER, NEW 206.00 plus 0.24%stock
Plus additional services:
IPage 13 of 27]
a. Furniture and/or appliance repair 103.00 20.00 per employee
b. Carpet,drapery, rug,mattress cleaning 103.00 20.00 per employee
c. Service technician(on-call) 35.00 each
d. Interior designers 155.00 each
(105) FURNITURE DEALERS,SECONDHAND 206.00 20.00 per employee
Plus additional services:
a. Repair/refinishing/upholstery 103.00 20.00 per employee
(106) FURNITURE REPAIRING AND UPHOLSTERING 103.00 20.00 per employee
G
(107) GASOLINE AND OIL DEALERS,WHOLESALE 582.00 65.00 per truck
Plus additional services:
a. Manufacturer's in-transit distribution center operations 270.00
(108) GIFT SHOP 206.00 plus 0.24%stock
Plus additional services:
a. Rentals 103.00
b. Repair 103.00
(108.1) GLASS COMPANY,AUTO AND BUILDING MATERIAL 206.00 plus 0.24%stock
20.00 per employee
Plus additional services:
a. Repair 103.00
b. Service technicians(on-call) 35.00 each
(109) GOLF COURSE, MINIATURE 139.00 20.00 per employee
Plus additional services:
a. Driving range 139.00
(110) GOLF COURSE, PUBLIC:
a. 9-hole 175.00
b. 18-hole 278.00
Plus additional services:
c. Pro shop, retail 206.00 plus 0.24%stock
d. Driving range 139.00
e. Golf professional 155.00 each professional
f. Lesson/schooling 206.00
g. Restaurant/snack bar 103.00
(111) GOLF DRIVING RANGE, EXCLUSIVE 139.00
(112) GROCERIES, RETAIL(Independently owned) 206.00 plus 0.24%stock
Plus additional services:
a. Gas 35.00 per fueling
position
b. Video rentals 100.00
c. Restaurant/snack bar (If more than 2 fuel nozzles, see 100.00
Class 76.2)
(113) GROCERIES,WHOLESALE 206.00 plus 0.24%stock
(114) GUN DEALERS 206.00 plus 0.24%stock
H
(115) HARDWARE STORE 206.00 plus 0.24%stock
Plus additional services:
a. Gun dealer 103.00
b. Building/plumbing materials 139.00
(116) RESERVED
(117) HAULERS, DELIVERY COMPANIES,COMMERCIAL HAULERS:
[Page 14 of 271
a. '/2 ton up to 1 ton truck,each 35.00
b. Over 1 ton and up to 2%ton truck,each 65.00
c. Over 2%4 ton truck,each 135.00
(117.2) HAZARDOUS COMMERCIAL OR MEDICAL DISPOSAL FACILITIES 35.00 per ton/$5,000.00 bond
(per ton of waste disposed of during the calendar year) required
(118) HEALTH SPA/FITNESS CENTER 278.00 20.00 per employee
(118.8) HOBBY SHOP 206.00 plus 0.24%stock
Plus additional services:
a. Repair 103.00 20.00 per technician
(119) HEARING AID AGENCY 206.00 plus 0.24%stock
(119.1) HORSE-DRAWN VEHICLES 206.00 20.00 per employee
(119.2) HOSPITALS(for profit) 278.00 20.00 per employee
(120) HOUSEHOLD SUPPLIES 206.00 plus 0.24%stock
I
(121) RESERVED
(122) ICE DEALER,RETAIL,no delivery,operating from an established 52.00
place of business
(123) ICE DEALER, RETAIL,sold exclusively from trucks,each truck 50.00
(123.2) ICE CREAM MOBILE UNIT(per vehicle) 50.00
(124) ICE CREAM/FROZEN YOGURT STORE 139.00
Plus additional services:
a. Carry-out 36.00
b. Drive-through 36.00
(124.1) (HOME) INSPECTION SERVICES 103.00 20.00 per employee
(124.2) RESERVED
(125) INSULATION, WATERPROOFING AND WEATHERPROOFING, 206.00 20.00 per employee
each location
0.24%stock, if
applicable
(125.5) INTERIOR DECORATORS AND DESIGNERS 103.00 20.00 per employee
Plus additional services:
a. Draperies/wallcovering 103.00
b. Professional interior decorator 155.00 each
c. Plant/floral arrangements 103.00
(125.6) INTERNET COMPANIES AND INTERNET SERVICE PROVIDERS 206.00 plus cumulative
amounts
Rate Schedule:
Number of Subscribers:
0-1,000 200.00
1,001-10,000 500.00
10,001-25,000 750.00
25,001-50,000 1,000.0
0
50,001-75,000 1,250.0
0
Each additional 25,000 or fraction thereof 250.00
(125.7) INTERNET SALES 206.00 20.00 per employee
0.24%stock,if
applicable
(126) INVENTORY SERVICE 206.00 20.00 per employee
(127) INCOME TAX PREPARATION 139.00 50.00 per employee
[Page 15 of 271
J
(128) JANITOR SUPPLIES,WHOLESALE OR RETAIL 206.00 0.24%stock
(129) JANITORIAL SERVICES 103.00 20.00 per employee
(129.1) JEWELRY MANUFACTURERS/STORE 206.00 0.24%inventory
a. plus repair 103.00 20.00 per employee
base
plus
(129.2) RESERVED
(130) JUNK, WASTE MATERIAL (Hides, furs, wool, paper, rags, scrap 448.00 20.00 per employee
iron, brass,rubber,copper,used building materials)
K
(131) KINDERGARTEN,NURSERY SCHOOL AND BOARDING HOME:
a. Up to 50 children/persons 139.00 20.00 per employee
b. Over 50 children/persons 278.00 20.00 per employee
L
(132) LABORATORIES,X-RAY,TESTING,etc. 206.00 20.00 per employee
(133) LANDSCAPING
a. Landscaping 139.00 20.00 per employee
2.00 per vehicle *
b. Lawn care,maintenance,and/or mowing 103.00 20.00 per employee
2.00 per vehicle *
* NOTE:The treasury management division shall,upon receipt
of payment of the business license fee, provide a hangtag for
each vehicle assessed,to be displayed on the rear-view mirror
of vehicles in use during operating hours.
(134) LAUNDRIES, LINEN, UNIFORMS AND TOWEL SUPPLY. 139.00 20.00 per employee
(135) LAUNDRIES AND DRY CLEANING ESTABLISHMENTS,
SUBSTATIONS:
Where no machinery is operated 103.00
(135.1) LAUNDROMAT 103.00 3.00 per machine
(135.2) LEGAL SERVICES AGENCY. 206.00 20.00 per employee
(136) LIMOUSINE SERVICE 139.00 30.00 per employee
(136.5) LIQUOR STORE(NON-ALCOHOL ITEMS) 77.00
(137) LIVESTOCK MARKET SALES 417.00 35.00 per employee
(138) LOANS, PERSONAL 206.00 20.00 per employee
(139) LOANS, REAL ESTATE:
a. Loans, real estate 278.00 20.00 per employee
b. Mortgage banking 278.00 20.00 per employee
(140) LOCKSMITHS,SAFE AND VAULT SALES AND REPAIRS 206.00 plus 0.24%stock
(141) LUMBER AGENTS 135.00 per agent
M
(142) MACHINE SHOP:
a. Shop only, including, but not limited to, precision work 139.00 20.00 per employee
to rebuild motors, make new parts, weld parts, press
metal parts with hydraulic or mechanical presses and
grind motor parts
Plus additional services:
b. Sale of parts 206.00 plus 0.24%stock
[Page 16 of 271
(143) MACHINERY DEALER:
Plus additional services:
a. Sales and service:
1. Light equipment,where no unit retail price exceeds 206.00 plus 0.24%stock
$20,000
2. Heavy equipment, where unit price of equipment 258.00 plus 0.24%stock
exceeds$20,000
3. Repair 103.00
b. Rental:
1. Light equipment, where unit retail price of 278.00
equipment does not exceed$20,000
2. Heavy equipment, where unit price of equipment 417.00
exceeds$20,000
3. Repair 103.00
c. Sale of used machinery 417.00
1. Repair 103.00
d. Sale of parts 206.00 plus 0.24%stock
(143.1) MAIDS, HOUSEKEEPING AND CLEANING SERVICES 77.00 20.00 per employee
(143.3) MAIL SUBSTATIONS 103.00
Plus additional services:
a. Telecommunications services 103.00
(144) MANICURIST,each 75.00
(145) MANUFACTURERS 139.00
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 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
(146) MANUFACTURER'S AGENT,each 200.00 plus 0.24%stock
(146.5) MARKETING(including but not limited to direct mail&internet) 206.00 30.00 per employee
(146.6) MARKET RESEARCH 206.00 30.00 per employee
(147) MANUFACTURERS IN-TRANSIT DISTRIBUTION CENTER 206.00
OPERATION (A facility which operates[as]a separate entity,or
in connection with,or as an extension of a local manufacturing
firm,in which a majority of the products are distributed outside
the state,shall be taxed on the inventory of goods and products
distributed in the state)
Plus inventory,first$4,000,000 0.25% of the average
annual dollar inventory
level,
10,000.00 maximum
[Page 17 of 27j
Plus inventory above$4,000,000 0.125% of the average
annual dollar inventory
level
(148) MASSAGES AND BATHS 206.00 68.00 per employee
(Requires State Recertification every six months-Issue 1/2 year
only each time)
Plus additional services:
a. School, private 206.00 35.00 per employee
1. Under 50 pupils
2. Over 50 pupils 278.00 35.00 per employee
(149) MEATS, PACKINGHOUSE COMPANIES 139.00
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. 701-1,000 employees 4.00
each
f. Over 1,000 employees 3.00
each
(150) MEATS, RETAIL,where principal stock 206.00 plus 0.24%stock
(151) MEATS, WHOLESALE DEALERS in green meats and/or 206.00 20.00 per employee
butchering cattle,hogs,or other animals and offering same for
sale
(151.1) MEDICAL CONSULTING SERVICE 206.00 20.00 per employee
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 hospitals and clinics.
(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 278.00 20.00 per employee
b. 51 or more employees 556.00 20.00 per employee
(153) METAL,SHEET METAL AND TIN WORK 139.00 20.00 per employee
(153.1) MICROFILMING SERVICE/PHOTO FINISHING:
a. Pick-up station(separate location) 103.00 20.00 per employee
b. Processing plant(separate location) 103.00 20.00 per employee
(153.3) MINNOW DEALER OR BAIT MARKETS per year, or any part 103.00
thereof
(154) MOBILE CANTEEN(per vehicle per year or part thereof) 100.00
(154.1) MOBILE COMMUNICATION SERVICES 139.00 plus cumulative
amounts
Rate Schedule:
Number of Subscribers:
0-1,000 340.00
1,001-10,000 675.00
[Page 18 of 27]
10,001-25,000 1,350.0
0
25,001-50,000 2,025.0
0
50,001-75,000 2,700.0
0
Each additional 25,000 or fraction thereof 675.00
(155) MOBILE HOME PARKS OR MANUFACTURED HOME PARKS:
a. Each location 206.00
b. Each mobile home space or manufactured home space, 15.00
additional per
space
(155.1) MOBILE HOME SALES, RECREATIONAL VEHICLES,CAMPERS 206.00 plus 0.24%stock
20.00 per employee
(156) MOTELS, HOTELS,AND MOTOR LODGES 139.00 4.00 per room
Plus additional services:
a. Laundry,dry cleaning 103.00
b. Restaurant 103.00 20.00 per employee
c. Limousine rental 35.00 per vehicle
d. Convention/meeting room rentals 139.00
(157) MOTION PICTURE SUPPLY AND/OR FILM EXCHANGE 139.00 20.00 per employee
(158) MOTORCYCLE DEALERS 206.00 plus 0.24%stock
Plus additional services:
a. Repair 103.00 20.00 per employee
MUSIC EDUCATORS/HOME BASED
(158.1)
1-20 students No license required
21 or more students $103 $20 per employee
(159) MUSIC SUPPLIES(sheet music, records, musical instruments) 206.00 plus 0.24%stock
a. Rentals 103.00
(159.1) MUSIC AND/OR SOUND CONTRACTOR 206.00 plus 20.00 per
employee
Music video sounds;track tapes;disc jockeys for hire plus 0.24%stock
Plus additional services:
a. Video productions 103.00
N
(160) NANNY SERVICE 139.00
(161) NEWSPAPER/MAGAZINE PUBLISHERS, daily, weekly, monthly 139.00
publications accepting paid advertising
Base charge,plus cumulative amounts per group of employees:
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
Note:Publication 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 103.00 20.00 per employee
(163) NURSERY,SHRUBBERY:
a. Nursery,shrubbery,plants,sales of 206.00 20.00 per employee
b. Nursery,shrubbery,plants, leasing of 103.00
(Page 19 of 271
c. Nursery,shrubbery, plants,sales and leasing 278.00
(164) NURSING HOMES 139.00 3.00 per bed
(164.2) _ NURSING SERVICES,IN-HOME 206.00 20.00 per employee
(a) Adult care 103.00
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:
a. 1-5 employees 100.00
b. 6-10 employees 115.00
c. 11-25 employees 135.00
d. 26-50 employees 200.00
e. Over 50 employees 270.00
(166) OPINION SURVEYS(Each person engaged in conducting opinion 206.00
surveys or polls per year or any part thereof)
(167) OPTICAL MANUFACTURERS 206.00 plus 0.24%stock
155.00 per optician
P
(168) PAGER COMPANIES:
a. Sales 206.00 plus 0.24%stock
b. Rental,lease 350.00 20.00 per employee
c. Sales,rental, lease 258.00 plus 0.24%stock
(168.1) PAINTERS,CURBSIDE ADDRESSES(not prorated or discounted) 35.00 per employee
(169) PAPER COMPANIES 206.00 plus 0.24%stock
(170) PARKING LOTS AND DECKS 15.00 4.00 per space
(171) PAWNBROKERS(not prorated) 834.00
Plus additional services:
a. Sale of precious metals 417.00
b. Sale of used wearing apparel 103.00
(172) PEDDLERS ON FOOT, CONFECTIONS AND KINDRED LINES, DRY 75.00 per peddler
GOODS AND MERCHANDISE(not prorated)
(172.5) PERSONAL SHOPPING SERVICE 139.00 20.00 per employee
(173) PET CARE(including boarding,grooming,and breeding 139.00 20.00/employee
base
plus
(174) Reserved
(175) PET SHOPS AND SALES 206.00 plus 0.24%stock
(176) PHARMACY 206.00 plus 0.24%stock
(177) PHOTO DEVELOPERS 103.00 20.00 per employee
(178) PHOTOGRAPHERS AND/OR PORTRAIT PAINTERS:
a. Maintaining an established studio in the city 139.00 20.00 per employee
b. Itinerant photographers not having a permanent, 278.00
established place of business in the city, per year or any
part thereof
(179) PLASTIC PRODUCTS 206.00
Plus additional services:
a. Fabricating,finishing,decorating 103.00 20.00 per employee
(Page 20 of 271
b. Laminating 103.00 , 20.00 per employee
c. Tubing 103.00 20.00 per employee
d. Distributing 103.00 _ 20.00 per employee
(179.2) PLASTIC PRODUCTS,WHOLESALE MANUFACTURERS 206.00 plus 0.24%stock
(180) PLUMBING AND GASFITTER CONTRACTOR 206.00 20.00 per employee
plus 0.24%stock
(180.1) PRECIOUS METAL DEALERS 135.00 per day or
405.00 for 1 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 695.00
(182) PREMIUM STAMP REDEMPTION STORE 206.00 0.24%stock
(183) PRINTING, LINOTYPE, BOOKBINDING OR RULING, 206.00 20.00 per employee
MULTILITHING (Each person operating a job, printing office or
linotype machine,with or without printing press)
0.24%stock,on supply
(184) PRODUCE MARKET. Each operator of a farmer's market or
produce market occupying:
a. Not more than 1 city lot (50 feet by 150 feet) or 52.00
equivalent
b. Less than%8 of a city block,or equivalent 77.00
c. Less than'/4 of a city block,or equivalent 103.00
d. Less than%:of a city block,or equivalent 139.00
e. %:of a city block or more 278.00
Each license will be issued for 1 year and will not be prorated.
(185) PRODUCE, RETAIL,each car or truck 50.00
(186) PRODUCE,WHOLESALE 206.00 plus 0.24%stock
(187) PROFESSIONALS,including,but not limited to the following,per 155.00 per professional
firm member,associate or staff professional 50.00 per
paraprofessional
employee
* (see notes at the end
of this paragraph)
a. Appraisers,including real estate
b. Accountants and auditors,licensed
c. Architects
d. Attorneys
e. Chiropractors
f. Consultants(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
h1. Financial consultants
i. Geologists
j. Resident athletic professionals
[Page 21 of 271
k. Interior decorators
I. Landscape architects
m. Medical doctors (excludes interns and residents;
includes any other physician who treats private patients)
n. Morticians
o. Optometrists
p. Opticians
q. Psychologists
r. Veterinarians
s. Court reporters
t. Medical services without staff physicians
u. Therapists
v. Psychiatrists
w. Reserved
x. Reserved
y. Reserved
z. Professionals, licensed, not otherwise classified—Each,
except as otherwise herein provided
* Note 1:"Paraprofessional employee"shall be defined
as each person engaged in or aiding in what is commonly
known as a paraprofessional career, including, but not
limited to,paralegal personnel,registered nurses,dental
hygienists, bookkeepers, nonlicensed accountants,
laboratory, X-ray technologists, draftsmen, surveyors,
real estate salesmen,and interior designers.
* Note 2: A business license shall not be issued where
only paraprofessional(s) are assessed for a license, and
where no professionals are assessed for that same
license. In instances where all employees of a business
can be classified as paraprofessionals and no employees
can be classified as professionals, a different
classification must be used.
(188) RESERVED
(189) PUBLIC RELATIONS 206.00 35.00 per employee
(189.4) PURCHASING AGENT(S) 206.00 20.00 per employee
R
(190) RADIO BROADCAST STATIONS 417.00 20.00 per employee
(190.1) REAL ESTATE
190.1(A)PROPERTY FOR LEASE OR RENTAL
(a) For purposes of this classification,dwelling unit means any room or group of rooms within a dwelling
that forms a single habitable unit with facilities which can be used, or are intended to be used, for
living,sleeping,cooking,and eating,whether such unit is occupied or vacant.The term"dwelling unit"
shall be construed as if followed by the words"or any part thereof."
For example, a dwelling unit which consists of individual single-family housing is considered one (1)
dwelling unit;a duplex is considered two(2)dwelling units;a triplex is considered three(3)dwelling
units; and, so on. The term dwelling unit does not include temporary residential facilities such as
hotels, motels,or treatment centers.
(b) Only one(1) base charge is required from an individual or entity that owns four(4)or more units of
real estate for rental,provided one(1)or more additional charges may be required for employees,or
other activities;
(c) Any square footage calculation in this classification means the actual calculation, or any part of the
figure. For example, a calculation of one thousand (1,000) square feet means one thousand (1,000)
[Page 22 of 271
square feet or any part of that figure. So, if the square footage is one thousand two hundred fifty
(1,250)feet,the fee is the same as if the square footage was two thousand(2,000)square feet.
(d) The owner of property is responsible for the per unit fee of property available for rent,even though
this amount may actually be paid by a property services company.The property services classification
is not responsible for the base charge of an owner, nor for the charge per dwelling unit;however,no
such dwelling unit may be rented or managed if the base charge and per unit fees are not paid to the
city.
(e) The following real estate classifications and charges are as follows:
(1) OWNERSHIP ONLY(less than four(4)units) 36.00
(2) OWNERSHIP ONLY(more than four(4)units 206.00
-Plus dwelling unit fee(up to one hundred(100)units) 7.00 per dwelling unit
-Plus dwelling unit fee(over one hundred(100)units) 3.50 per dwelling unit
(3) ADDITIONAL FEES FOR LEASED OR RENTED PROPERTY
(A) Over one thousand(1,000)square feet for vehicular parking 2.00 per square foot
(B) Each one thousand (1,000) square feet of warehouse or industrial 2.00 per square foot
space
(4) UNRENTED SPACE If the owner or manager can establish the space 2.00 per one thousand
has not been rented for an entire previous calendar year (1,000)square feet
(5) OWNER OCCUPIED dwelling unit, commercial, office, industrial or No fee
warehouse space
(6) WAREHOUSE, INDUSTRIAL OR COMMERCIAL SPACE 2.00 per one thousand
(1,000)square feet
190.1(B) REAL ESTATE SALES Base 206.00
fee
-Plus per employee fee 35.00
-Plus per sales person fee 50.00
190.1(C) REAL ESTATE PROPERTY MANAGEMENT Base $206.00
fee
-Plus per employee fee 35.00
-Plus per sales person fee 50.00
190.1(D) REAL ESTATE DEVELOPMENT Base 206.00
fee
-Plus per employee fee 20.00
-Plus per salesperson fee 50.00
190.1(E) Additional fees for leased or rented property
a. Over 1,000 square feet for vehicle parking $2.00 per 1,000 square
feet or any part thereof
b. Each 1,000 square feet of warehouse or industrial space $2.00 per 1,000 square
feet or any part thereof
(191) Reserved
(192) RECORDING SERVICE 103.00 20.00 per employee
(192.1) RECORDING STUDIO 206.00 30.00 per employee
(Including, but not limited to,compact discs,digital audio,and
tapes)
(192.2) RECYCLING COMPANIES 350.00 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 139.00
and wedding apparel
b. Household items, including but not limited to, 278.00
dinnerware, furniture, light lawn, garden and floor care
equipment or tools, televisions, communications
]Page 23 of 27]
equipment, small business machines, hospital
equipment, sporting and camping equipment and the
like
c. Machinery, implements and heavy equipment not 417.00
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
Plus additional services:
1. Trailer rentals 103.00 plus 7.00 per trailer
2. Mobile home and recreational vehicle 206.00 plus 20.00 per
employee
(194) REPAIR SHOPS/SERVICES 103.00 20.00 per employee
REPAIR-MOBILE MECHANIC 103.00 20.00/employee
(194.1) base
plus
(195) RESTAURANTS, CAFETERIAS, CAFES, LUNCH STANDS, LUNCH 103.00 20.00 per employee
COUNTERS, DRIVE-IN FOODS AND DRINK SERVICE
Plus additional services:
a. Catering service 139.00 20.00 per employee
35.00 per vehicle
(196) RUBBER STAMPS OR STENCIL DEALERS 206.00 plus 0.24%stock
S
(197) SANDWICHES, MANUFACTURER AND/OR WHOLESALE 139.00 plus 35.00 per truck
(198) SCHOOLS, PRIVATE:
a. Under 50 pupils 206.00 35.00 per employee
b. Over 50 pupils 278.00 35.00 per employee
(198.1) a. SCHOOLS,TUTORING SERVICE $206 30 per employee
b. Schools,tutoring service/home-based
1-20 students No license required
21 or more students $103 20 per employee
(198.2) SEASONAL VENDORS(Operative 3 months or less) 103.00
Includes, but not limited to, produce, woodcutters, Christmas
tree sales, holiday merchants.
(198.4) SCREEN PRINTING 103.00
(199) SECONDHAND WEARING APPAREL:
a. Secondhand apparel 103.00
b. Secondhand, used other 103.00
c. Secondhand apparel and used other 139.00
(200) SECRETARIAL SERVICES AND MIMEOGRAPH 103.00 20.00 per employee
(201) RESERVED
(202) SEWER CLEANERS 206.00 20.00 per employee
(203) SEWING MACHINE:
a. Sales 206.00 plus 0.24%stock
b. Repair 103.00
c. Sales and repair 206.00 plus 0.24%stock
(203.01) SHOES, RETAIL 206.00 plus 0.24%stock
Plus additional services:
a. Repair/cleaning 103.00 20.00 per employee
(203.1) SPORTING GOODS COMPANIES 206.00 plus 0.24%stock
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Plus additional services:
a. Gun dealer 103.00
b. Repair,sports equipment 103.00 20.00 per employee
(203.11) SKATEBOARDING AND/OR BIKING FACILITY 103.00 20.00 per employee
(204) STONE AND MONUMENTS 206.00 20.00 per employee
(204.1) STONE,SAND AND GRAVEL, MINING,SALE,DELIVERY 139.00 20.00 per employee
35.00 per vehicle
(204.2) SUPERMARKET, MAJOR CHAIN 135.00 per register, plus 0.24%
stock
(a) Gas pumps 35.00 per fueling
position
(205) SURVEYORS, self-employed, each owner, firm member or 200.00 35.00 per employee
partner
T
(206) TAILOR, EXCLUSIVE, where stock of materials is carried, 206.00 plus 0.24%stock
measurements taken and clothing made
(207) TAILOR, where charge is made for clothing repairs or 103.00 20.00 per employee
alterations
(207.1) TANNING SALON 103.00 20.00 per employee
(207.2) TATTOO/PIERCING SERVICES 206.00 30.00 per employee
(208) TAXICAB 206.00 20.00 per employee
(208.3) TAXIDERMIST 139.00 20.00 per employee
(209) TELEGRAPH COMPANIES 973.00
(210) TELEPHONE ANSWERING AND WAKE-UP SERVICE 103.00 20.00 per employee
(210.1) TELEPHONE EQUIPMENT SALES, MOBILE OR CELLULAR:
a. Sales 206.00 plus 0.24%inventory
b. Installation/repair/maintenance 139.00 20.00 per employee
(210.2) TELEMARKETING, MAIL ORDER AGENT 139.00 20.00 per employee
(210.3) TELECOMMUNICATIONS AGENT 206.00 30.00 per employee
(Including, but not limited to, prepaid phone service and
general communications services)
(211) TELEVISION, RADIO,STEREO AND SOUND EQUIPMENT SALES 206.00 0.24%inventory
Plus additional services:
a. Repair(in-house) 103.00 20.00 per employee
plus 0.24%inventory
b. Service technician(on-call)(if same employee does both, 35.00 each
count as technician)
INSTALLATION 100.00
(211.1) TELEVISION CABLE COMPANIES,SALES AND INSTALLATION 417.00 20.00 per employee
(212) TELEVISION STATIONS 695.00 20.00 per employee
(212.1) TELEVISION RADIO PRODUCTION SERVICES 314.00 20.00 per employee
(213) THEATERS 139.00
a. Up to 400 seats 3.00 per seat
b. Each over 400 2.00 per seat
Plus additional services:
c. Confectionery sales 77.00
d. Amusement machines 7.00 per machine
(214) RESERVED
(215) THEATRICAL AGENT 139.00
(216) TRAILER RENTALS 77.00 7.00 per trailer
(217) TRAVEL BUREAUS 139.00 35.00 per employee
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(218) TREE SERVICE OR PRUNING 103.00 20.00 per employee
(218.2) TREE AND SOD FARMING 139.00 20.00 per employee
(219) TRUCKS/VEHICLES, SALES FROM (peddling food products, 100.00 per vehicle,per year,or any
confections,tobacco and/or other merchandise)(not prorated) part thereof
U
(219.5) UPHOLSTERERS 77.00 20.00 per employee
Plus additional services:
a. Draperies 77.00
b. Auto interior 77.00
c. Home furniture 77.00
V
(220) VACUUM CLEANERS, DEALER 206.00 plus 0.24%stock
(221) VENDING MACHINES 52.00
State law reference-Maximum fee on vending
machines,A.C.A.§26-77-301.
(221.1) VIDEO RENTAL AND SALES:
a. Rentals 139.00
b. Sales plus varieties(Includes, but is not limited to,blank 206.00 plus 0.24%inventory
tapes, confectionery, miscellaneous electronic supplies,
etc.)
c. If both sales and rental charge for sales 206.00 plus 0.24%inventory
(221.2) VIDEO PRODUCTIONS 103.00 20.00 per employee
W
(222) WAREHOUSE KEEPERS/MINI STORAGE, public warehouse, dry 7.00 per 1,000 sq.ft.for the first
storage space rented,and storage of all kinds 20,000 sq.ft.
6.00 per 1,000 sq.ft.over 20,000
sq.ft.
Minimum 135.00
Plus additional services:
a. Haulers, delivery companies, commercial haulers, 35.00 each
garbage/trash
1. %-ton to 1-ton trucks
2. 1-ton to 2%-ton trucks 75.00 each
3. Over 2'/2-ton trucks 135.00 each
(223) RESERVED
(224) WELDING SHOP 103.00 20.00 per employee
(224.1) WHOLESALE INVENTORY OPERATIONS 206.00 plus 0.24%stock
Plus additional services:
a. Rentals, including, but not limited to, household items, 278.00
communications or small business machines, hospital
equipment,sports equipment,etc.
b. Repair 103.00
c. Manufacturing 139.00
d. Manufacturer's in-transit distribution center operation 278.00
e. Gasoline and oil dealers,wholesale 587.00 plus 75.00 per truck
f. Photo developers 103.00
g. Printing, linotype, bookbinding, multilithing 206.00
h. Machine shop 206.00
IPage 26 of 271
i. Armature winding 206.00
(225) RESERVED
(226) WIRED BACKGROUND MUSIC 103.00 20.00 per employee
(227) WRECKER SERVICE 103.00 35.00 per wrecker
Plus additional services:
a. Automobile/truck repair 103.00 20.00 per employee
(228) WORD PROCESSING SERVICES (Each person engaged in the 103.00 20.00 per employee
preparation, processing, duplicating or mailing of letters and
other related printed matters and printing and/or reproduction
of items in connection with above)
(229) RETAIL INVENTORY OPERATIONS 206.00 plus 0.24%stock
Plus additional services:
a. Repair(in-house) 20.00 per employee
b. Service technician(on-call)(if same employee does both, 35.00 each technician
count as technician)
(230) Businesses not covered by present classifications may be 206.00 30.00 per employee
charged a rate equal to a similar business license or a minimum
of two hundred dollars($200.00)plus stock,if applicable,at the
discretion of the city collector.
0.24% 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.
[Page 27 of 271