§ 34-43. Schedule of local business taxes and fees.

The taxes and fees to be charged for licenses required by this section are set forth on Schedule A attached hereto. Unless provided otherwise the taxes and fees shall be annual.

A

(1)

Accountants.

a.

Certified public. See professional licenses.

b.

Accountants not certified, auditors ..... $10.00

c.

Bookkeepers and tax consultants ..... $10.00

(2)

Adding machines, calculators, cash registers, typewriters, etc., including repairs and service. See merchant, retail.

(3)

Agency or agent. The term "agent" is defined to be a person engaged in a house to house or place to place canvass, demonstrating or taking orders in person or by telephone for any goods, wares, merchandise or services, or taking orders from samples where goods are to be delivered or services are to be performed later in the same manner, and not through interstate commerce (for exception see photographers).

a.

Not otherwise provided ..... $10.00

b.

Book or magazine agents ..... $10.00

c.

Claims and collection agents ..... $10.00

d.

Credit reporting ..... $10.00

e.

Employment agency ..... $10.00

f.

Receivership agency and bankrupt agency, issued for not less than ten days, per day ..... $10.00

g.

Rental agency or agent, not paying as a real estate broker. ..... $10.00

h.

Selling trading stamps to merchants for sales promotion purposes, each agent (redemption center requires retail merchant license) ..... $25.00

i.

Sewing machines, each agent ..... $10.00

j.

Travel, tours or tickets, each agent ..... $10.00

(4)

Animal grooming ..... $10.00

(5)

Animal hospital or kennel. ..... $10.00

(6)

Apartment houses or apartments. Three or more units, each unit ..... $2.50

(7)

Artists ..... $10.00

(8)

Attorneys at law. See professional licenses.

(9)

Automobile or motor vehicle business.

Each person operating a business affecting, pertaining to, or in anywise connected with automobile or motor vehicle industry shall cover the operation of his business or businesses with proper licenses of the following classifications:

a.

Accessories, parts and supplies. See merchant, retail.

b.

Auto-drive away or delivery ..... $10.00

c.

Auto driving instruction ..... $10.00

d.

Auto trailer rental ..... $10.00

e.

Automobile rentals without drivers. Place of business ..... $15.00

f.

Automobile storage and parking privileges .

1.

One to 25 spaces ..... $10.00

2.

Twenty-six to 50 spaces ..... $15.00

3.

Fifty-one to 75 spaces ..... $25.00

4.

Seventy-six to 100 spaces ..... $50.00

5.

Over 100 spaces, spaces ..... $0.50

g.

Automobile trailer and mobile home parks ..... $10.00

h.

Automobile washing and polishing. Separate from other business ..... $10.00

i.

Dealers in new automobiles or trucks. Dealers in new automobiles or trucks, permitting the maintenance and conducting of a repair shop for the purpose of servicing new cars and including used car or truck lot at the same location ..... $25.00

j.

Dealers in used automobiles or trucks . Each place of business ..... $25.00

k.

Service station ..... $15.00

l.

Taxicabs and other passenger cars with driver for hire. Subject to franchise.

1.

One to five cars ..... $100.00

2.

Each additional car ..... $25.00

m.

Tires and tubes, new or secondhand; dealers in, alone or in connection with any other business.

1.

Wholesale ..... $25.00

2.

Retail ($100.00 or more stock) ..... $10.00

n.

Automobile wrecker service. Towing only ..... $25.00

B

(10)

Bakeries .

a.

Bakery, retail store ..... $25.00

b.

Bakers, warehouse ..... $25.00

c.

Bakery trucks, selling at retail or wholesale ..... $25.00

(11)

Barbershops ..... $10.00

(12)

Beauty parlors ..... $15.00

(13)

Bicycles. For hire or for rent ..... $10.00

(14)

Billard or pool halls . Includes coin-operated tables ..... $25.00

(15)

Bowling alleys . Box ball or ten pins ..... $25.00

(16)

Burglar or fire alarm systems ..... $25.00

(17)

Business college and/or vocational school ..... $25.00

(18)

Business office not otherwise classified ..... $25.00

C

(19)

Chiropodists. See professional licenses.

(20)

Chiropractors . See professional licenses.

(21)

Coin-operated and vending machines.

a.

Amusement devices.

1.

Automatic phonographs.

(i)

Operator or dealer ..... $25.00

(ii)

Each machine ..... $7.50

2.

Games for amusement only.

(i)

Operator or dealer ..... $25.00

(ii)

Each machine ..... $7.50

3.

Kiddie rides . Operator or dealer ..... $25.00

(i)

Each machine ..... $7.50

(ii)

Operator or dealer with two of above classifications ..... $25.00

(iii)

Operator or dealer with three of above

classifications\$35.00

b.

Merchandise machines.

1.

Vending $0.01 items only ..... $2.00

2.

Vending items not over $0.15 ..... $3.00

3.

Vending items not over $0.25 ..... $7.50

4.

Vending items over $0.25 ..... $10.00

5.

Laundry products in coin laundry ..... $3.00

c.

Service machines.

1.

Photograph ..... $10.00

2.

Radio, TV ..... $10.00

3.

Duplicating, copying ..... $10.00

4.

All other service machines ..... $10.00

d.

Weight machines, each ..... $2.00

(22)

Cold drink stands. Dispensing bottled or canned drinks only ..... $10.00

(23)

Construction companies, road and other paving, sewer systems, conduit, gas transmission lines, etc ..... $25.00

(24)

Contractors . As classified by county ordinance.

a.

Class "A" ..... $25.00

b.

Class "B" ..... $15.00

c.

Class "C" ..... $10.00

D

(25)

Dancehalls.

a.

Every person who operates any place where public dancing is engaged in shall pay an annual license tax of ..... $100.00

b.

The license required by this subsection shall be in addition to any other license required by this chapter or any other ordinance of the town or other law, and the operation of such a place as herein described shall not be construed to be incidental to some other business; provided that a license may be issued for one night only for any one place upon the payment of ..... $25.00

c.

Provided further, that this subsection shall not apply to entertainment where 50 percent or more of the gross proceeds are given to local charities (affidavit to this effect required from local charity benefited).

(26)

Dancing school or studio ..... $15.00

(27)

Delicatessen ..... $10.00

(28)

Delivery or messenger service. Parcel delivery alone, or in connection with any other business.

a.

One vehicle ..... $10.00

b.

Each additional vehicle ..... $5.00

(29)

Demonstrators . Demonstrating or selling foods and merchandise, except when under the supervision of a local licensed merchant ..... $25.00

(30)

Dentist. See professional licenses.

(31)

Doctor, medical physician or surgeon. See professional licenses.

(32)

Doughnut shop ..... $10.00

(33)

Dry cleaning plant ..... $25.00

a.

Receiving station ..... $10.00

b.

Dry cleaning, coin-operated machines.

1.

First machine ..... $15.00

2.

Each additional machine ..... $2.00

E

(34)

Electrical signs ..... $25.00

(35)

Engraver or lithographer ..... $10.00

(36)

Entertainer or lecturer . Where proceeds do not apply solely to charitable, religious or educational purpose.

a.

Home talent ..... N/C

b.

Professional, each performance ..... $10.00

(37)

Exhibit of curiosities. Per week (subject to approval of city clerk) ..... $25.00

(38)

Exterminator of termites and other insects. State certificate number required ..... $25.00

F

(39)

Factories and manufacturers. The following businesses are classed as factories or manufacturers and each person engaged in the operation of such business is required to obtain a factory license as follows:

a.

Scale when employing (including owner and operators).

1.

Not exceeding two persons ..... $20.00

2.

Not exceeding four persons ..... $30.00

3.

Not exceeding six persons ..... $40.00

4.

Seven and not exceeding 10 persons ..... $60.00

5.

Eleven and not exceeding 15 persons ..... $80.00

6.

Sixteen and not exceeding 20 persons ..... $100.00

7.

Twenty-one and not exceeding 50 persons ..... $150.00

8.

Fifty-one and not exceeding 100 persons ..... $150.00

9.

One hundred one and not exceeding 150 persons ..... $150.00

10.

Over 150 persons ..... $150.00

b.

Classifications.

1.

Awnings, pennants, tents, manufacturers.

2.

Bakeries.

3.

Broom manufacturers.

4.

Cabinet shop.

5.

Candy and confectionery manufacturer.

6.

Canning and juice plants.

7.

Cigars and cigarettes and tobacco products manufacturing.

8.

Concrete manufacturing, manufacturing artificial

stone, brick, cement, blocks, ornaments, posts, vases or

other articles from cement or clay.

9.

Doors, sashes and blinds manufacturers.

10.

Fertilizer manufacturers.

11.

Fixture manufacturers.

12.

Foundries, alone or in connection with any other business.

13.

Furniture factory.

14.

Gold, silver, nickel or bronze plating.

15.

Gypsum block.

16.

Ice cream manufacturers, alone or in connection with any other business.

17.

Ice manufacturers.

18.

Insecticide manufacturers.

19.

Jelly, preserves and pickle manufacturers.

20.

Mattress, pillows or spring factories.

21.

Medicine manufacturers or compounders other than regular licensed druggists employed in local drugstores.

22.

Metal or iron works.

23.

Mill work.

24.

Mirrors, made to order or resilvering.

25.

Novelty works.

26.

Rubber stamps and seals.

27.

Syrup manufacturer.

28.

Factories or manufacturers not otherwise classified.

(40)

Film developers and finishers ..... $10.00

(41)

Fire extinguisher sales and service ..... $10.00

(42)

Florist or nursery.

a.

Does not include persons selling only flowers or nursery stock grown on own premises ..... $10.00

b.

Florist's agent, each vehicle ..... $10.00

(43)

Fruit dealer. Selling from samples to be shipped as directed ..... $25.00

(44)

Fruit and vegetable dealer, wholesale ..... $15.00

(45)

Fruit and vegetable stands.

a.

Temporary ..... $10.00

b.

Permanent ..... $10.00

(46)

Fruit, vegetable or produce packing houses ..... $25.00

(47)

Funeral directors and undertakers. Certificate from the state board of funeral directors and embalmers required ..... $25.00

G

(48)

Gas.

a.

Companies ..... $150.00

b.

Gas in bottles or other containers, propane, butane.

1.

Retail dealer in ..... $25.00

2.

Wholesale dealer in ..... $50.00

3.

Manufacturers of ..... $50.00

(49)

Gasoline, oil and fuel oil .

a.

Wholesale dealer in ..... $100.00

b.

Retail, per truck ..... $10.00

(50)

Golf courses .

a.

Par three, nine or 18 hole ..... $25.00

b.

Driving range ..... $10.00

c.

Miniature ..... $25.00

(51)

Guns. Each dealer in guns, pistols, bowie knives or deadly weapons ..... $50.00

H

(52)

Halls. Public, for hire ..... $30.00

(53)

Hat cleaning and blocking ..... $10.00

(54)

Hearing aid. Agent or dealer ..... $10.00

(55)

Hotels, motels and roominghouses.

a.

First 100 rooms, each ..... $2.50

b.

All over 100 rooms, each ..... $1.00

c.

Minimum ..... $10.00

Does not permit dining room without restaurant license.

(56)

House movers. Subject to county regulations ..... $50.00

(57)

House washers. Other than steam ..... $10.00

I

(58)

Ice cream parlor ..... $10.00

(59)

Interior decorators. Merchant's license must also be obtained if merchandise sold ..... $10.00

J

(60)

Junk dealers. Junk dealers, as referred to herein, shall include each person that assembles, gathers or owners for resale any and all material, goods or merchandise, such as secondhand building material, automobile parts, accessories, supplies, tires, machinery, boilers, used automobiles or trucks kept for wreckage for secondhand parts and plumbing supplies.

a.

Collector of junk, each truck ..... $50.00

b.

Junk dealers housed in a permanent building and keeping their property under permanent cover and enclosure constructed in accordance with this Code and the building code, each place of business ..... $100.00

K

(61)

Kindergarten, nursery or primary

grade private school \$10.00

L

(62)

Laboratories. Chemical, dental, X-ray or other laboratories; manufacturing, alone or in connection with any other business ..... $25.00

(63)

Landscape architects ..... $25.00

(64)

Landscapers. Not in connection with licensed florist ..... $10.00

(65)

Laundries.

a.

Commercial plant ..... $25.00

b.

Each receiving station ..... $10.00

(66)

Laundry, coin-operated. See also dry cleaning ..... $25.00

(67)

Linen, towel and uniform supply . Each vehicle ..... $10.00

(68)

Loans.

a.

Each agency or company where money is actually loaned at interest ..... $150.00

b.

Finance or discount companies for financing cars, appliances, etc ..... $150.00

(69)

Locksmiths. Not permitted to carry stock other than locks and keys ..... $10.00

(70)

Lumber dealers ..... $25.00

(71)

Lunch stands, hot dog stands. Without provisions for seating (Requires county health permit) ..... $10.00

M

(72)

Machine and repair shops. Use factories and manufacturers scale. Each person engaged in the operation of any of the following businesses is required to cover the operation by taking out the proper license according to the factories and manufacturers scale, the following businesses are classed as machine and repair shops:

a.

Adding machines, calculators, cash registers, typewriters.

b.

Agents for repair shops, work done out of city.

c.

Automobile repair shops.

1.

Battery repair shop.

2.

Body and top building shop.

3.

Garage and repair shop.

4.

Installing automobile glass.

5.

Painting automobiles.

6.

Radiator repair shop.

7.

Tractors, building or transforming from automobiles

and selling.

8.

Upholstering.

9.

Vulcanizing and retreading tires and tubes.

d.

Bicycle repair shop.

e.

Furniture and other small articles.

f.

Radio repair shop.

g.

Refrigerator repair shop.

h.

Shoe repair shop.

i.

Watchmakers and jewelry.

j.

Unclassified.

(73)

Manufacturers. See factories.

(74)

Manufacturers representative or agent ..... $25.00

(75)

Masseur. State certificate number required ..... $25.00

(76)

Meat-packing houses ..... $25.00

(77)

Merchants, retail and wholesale.

Each person having a permanent place of business shall be required to cover their operations by taking out a license covering the average stock carried as follows:

a.

Not exceeding $1,000.00 ..... $10.00

b.

For each additional $1,000.00 or fraction thereof ..... $2.00

c.

Maximum ..... $300.00

Requires affidavit as to amount of stock.

(78)

Merchants, transient . This license shall require a health certificate from the county health authority. A transient merchant is defined to be any person or any employee, agent or servant of any of the same who sells or offers for sale goods, wares or merchandise at wholesale or retail direct to the consumer or retailer either by sample or catalogue, delivering either at the time of sale or in the future from a location either in a hotel, roominghouse, residence, storeroom, warehouse or truck or other vehicle; or any person, or any employee, agent or servant of any of the same who offers for sale any goods, wares or merchandise by house to house canvass from sample or truck or any other medium of taking orders (provided this chapter shall not apply to any goods, wares or merchandise in interstate commerce) and shall pay a license tax of: ..... $25.00

(79)

Mill work. Use factories and manufacturers scale.

(80)

Mobile home or trailer sales. New or used ..... $25.00

(81)

Monuments, tombstone and marble. Each retail dealer ..... $25.00

(82)

Motorcycle agencies ..... $10.00

(83)

Music schools ..... $10.00

(84)

Music. Piped in or by wire ..... $10.00

N

(85)

Naturopaths. See professional licenses.

(86)

News dealers.

a.

Wholesale ..... $25.00

b.

Retail stands ..... $10.00

(87)

Nightclubs ..... $100.00

(88)

Nursing homes .

a.

Each bed ..... $1.00

b.

Maximum (requires county health permit and state license number) ..... $150.00

O

(89)

Office buildings. Rooms in which businesses may be conducted or services rendered, whether occupied or not. Rentals, each room ..... $10.00

(90)

Opticians or optometrists. See professional licenses.

(91)

Osteopaths. See professional licenses.

P

(92)

Packinghouses ..... $25.00

(93)

Pawnbroker ..... $150.00

(94)

Peddlers. Defined as one who goes from place to place or from house to house carrying for sale and exposing for sale goods, wares or merchandise which he carries, and further defined as itinerant solicitant vendor of goods who sells and delivers to consumers the identical goods which he carries with him.

a.

For every retail peddler of merchandise employed by a business or merchant having an established place of business in the city, an annual license tax of: ..... $15.00

b.

For every retail peddler or hawker of goods, wares or merchandise, not employed by business or merchant having an established place of business in the city, a license tax shall be paid weekly in advance per week ..... $20.00

Provided, however, that all farm and grove products and products manufactured therefrom in this state and all articles manufactured in the city shall be exempt from this license when the same are being offered for sale or sold by the person or grower producing the products or manufacturing same.

c.

Ballons, novelties, per day, not on business streets ..... $5.00

d.

Fruits, vegetables, candies, peanuts, popcorn, farm produce or other wares and merchandise and ice cream, cold drinks and the like.

1.

Retail, each vehicle ..... $10.00

2.

Wholesale, each vehicle ..... $10.00

e.

Medicines, proprietary or patent; preparations purporting to have medicinal virtues ..... $25.00

(95)

Photographers.

a.

Per studio (requires merchant's license for sale of frames and other supplies) ..... $25.00

b.

Photographers, freelance or solicitor, soliciting orders from house to house, each ..... $50.00

c.

Photography, aerial only ..... $25.00

(96)

Physicians and surgeons. See professional licenses.

(97)

Piano and organ tuning and repairing ..... $10.00

(98)

Popcorn stands or machines ..... $10.00

(99)

Printing. Commercial or job.

a.

Up to five employees (including owner) ..... $25.00

b.

Six to ten employees ..... $10.00

c.

Over ten employees ..... $5.00

(100)

Professional licenses. The following professional practitioners are classed as professional and each person engaged in the practice of any such profession shall pay the tax herein provided whether practicing by himself, in partnership or employed by another.

a.

Appraisers—Members of the American Institute of Real Estate Appraisers ..... $25.00

b.

Architects ..... $25.00

c.

Attorneys at law ..... $25.00

d.

Accountants; CP ..... $25.00

e.

Biologists ..... $25.00

f.

Chemist, analytical ..... $25.00

g.

Chiropodist ..... $25.00

h.

Chiropractors ..... $25.00

i.

Dentist ..... $25.00

j.

Doctors, medical ..... $25.00

k.

Engineers ..... $25.00

l.

Naturopaths ..... $25.00

m.

Oculists ..... $25.00

n.

Optometrists or opticians ..... $25.00

o.

Osteopaths ..... $25.00

p.

Physicians ..... $25.00

q.

Surgeons ..... $25.00

r.

Veterinary or veterinary surgeon ..... $25.00

s.

Other professionals not otherwise classified ..... $25.00

R

(101)

Real estate brokers; agency office . Requires state certificate number ..... $15.00

(102)

Real estate salesmen. Requires state certificate number (must be working under a registered broker) ..... $10.00

(103)

Rentals.

a.

Hand tools, small appliances, furniture, adding machines, etc., (when considered as major business) ..... $10.00

b.

Fixed equipment, computers, etc., (when considered as major business) ..... $25.00

(104)

Restaurants, cafes, cafeterias, dining rooms, lunch stands or counters; drive-in or food take out service. Requires county health permit and state hotel and restaurant license number ..... $15.00

S

(105)

Schools. Hobby, handcraft, karate, self-defense, etc ..... $15.00

(106)

Secondhand merchandise ..... $30.00

(107)

Secretarial service, public stenographer, addressing, mailing, duplicating, multigraphing, etc ..... $10.00

(108)

Shooting galleries and rifle ranges ..... $50.00

(109)

Shows.

a.

Animal, dog, pony and all other small animal; parade for small animal show ..... $10.00

b.

Carnivals, professional or traveling.

1.

Per day (subject to approval of town commissioners) ..... $250.00

2.

Parade ..... $25.00

c.

Circuses, other shows and forms of amusement (not described in subsection (b) of this section) acting collectively or under the supervision and control of one and the same management.

1.

Blanket license per day (subject to approval of town commissioners) ..... $250.00

2.

Parade ..... $25.00

d.

Minstrels, theatrical troupes or performers, vaudeville, rodeo, professional or traveling, where admission fees are charged.

1.

Showing in local theaters or halls paying a license ..... N/C

2.

Showing in halls or auditoriums not paying a license, per day ..... $25.00

3.

Showing in tents or in open air, per day (subject to approval of town commissioners) ..... $25.00

(Exemption: if 50 percent or more of gross proceeds are to be used for charitable, religious or educational purposes, affidavit required, financial statement to be filed with tax collector within five days after performance).

e.

Minstrels, theatrical troupes or performers, vaudeville, rodeo, musical concerts, glee clubs, choirs and other shows or entertainment, amateur talent only; provided that, the entire gross proceeds are given to or used for local charities, or educational, religious or civic purposes (an affidavit to this effect required) ..... N/C

f.

Theaters, moving or motion pictures.

1.

Having seating capacity of 500 or less ..... $25.00

2.

More than 500 and less than 1,000 ..... $35.00

3.

More than 1,000 and less than 1,500 ..... $50.00

4.

More than 1,500 and less than 2,000 ..... $75.00

5.

More than 2,000 ..... $100.00

g.

Theaters, drive-in ..... $100.00

h.

Unclassified shows, per day (see exceptions above) ..... $25.00

(110)

Sign painters . Each person engaged in the business of building, painting and selling or erecting signs of any character, other than electrical signs, alone or connected with any other business ..... $15.00

(111)

Slenderizing or weight reducing.

a.

Principal operator ..... $10.00

b.

Each additional operator ..... $5.00

(112)

Soda fountains; fountains dispensing soft drinks, alone or in connection with any other business; permitting the sale of wrapped sandwiches, crackers, etc., without additional license ..... $10.00

(113)

Solicitors or canvassers. See also photographers ..... $50.00

(114)

Special services ..... $10.00

a.

Baby or convalescent sitter service.

b.

Grove service.

c.

Janitor and cleaning service.

d.

Lawn and tree service.

e.

Medical exchange service.

f.

Mowing and tractor work.

g.

Public relations.

h.

Telephone answering service.

i.

Window cleaning service.

j.

Any and all special service not herein listed.

(115)

Stamp or coin dealers ..... $10.00

(116)

Stocks, bonds and other securities ..... $25.00

(117)

Surveyors ..... $25.00

T

(118)

Tailor ..... $10.00

(119)

Taxidermists. Each (does not permit stock for which merchants' license is required) ..... $20.00

(120)

Telephone companies ..... $100.00

(121)

Theaters. See shows.

(122)

Tool sharpener or filer, knives, saws, scissors, etc. ..... $10.00

(123)

Transfer, moving and hauling. Each vehicle ..... $10.00

(124)

Transit or ready-mixed concrete. Not in connection with any other licensed business ..... $25.00

(125)

Vending machines. See coin-operated machines.

(126)

Veterinary and veterinary surgeons. See professional licenses.

W

(127)

Warehouse, storage, alone or in connection with any other business.

a.

Five thousand square feet ..... $25.00

b.

Five thousand to 10,000 square feet ..... $50.00

c.

Over 10,000 square feet ..... $75.00

(128)

Water, drinking, distributing. Each vehicle ..... $10.00

(129)

Water softeners ..... $15.00

(Code 1982, § 11-52; Ord. No. 77-2, § VIII, 12-13-1976; Ord. No. 07-06, 9-10-2007)