Business License Tax on Gross Receipts:
(a) Every person doing business as an adult oriented business, retail grocers, grocery stores, bakeries for retail, merchants, drugstores, confectioners, cigar and tobacco stores, tailoring shops, tailors, shoe repair shops, shoe cobblers, wood dealers, coal dealers, fluor mills, grain mills, lumber dealers, retail florists, restaurants, lunchrooms, soft drink shops, soft drink stands, ice cream parlors, ice cream stands and drive-in eating establishments shall pay a license tax based on gross annual receipts from such business as set forth in subsection (b).
(b) There is hereby levied and shall be collected upon and against every person defined and designated in subsection (a) for the privilege of doing business at any store, stand or place occupied for that purpose within the city an annual license tax as of and on the first day of July of each year, in amount and form as follows:
On every one thousand dollars ($1,000) of gross revenue or major portion thereof, the sum of fifty cents ($0.50) per one thousand collars ($1,000).
Provided, that the minimum amount hereunder shall be a license tax of twenty-five dollars ($25.00) and not any maximum.
Schedule of Annual Business License Fees "Other":
Any person who is engaged in any of the following businesses, trades, occupations, professions or avocations in the city shall pay to the city an annual license tax in the amounts specified below.
| Abstract Agencies |
25.00 |
| Abstractors |
25.00 |
| Adult Oriented Business |
100.00 |
| Advertising Companies |
50.00 |
| Amusement Parks |
100.00 |
| Architects |
50.00 |
| Artists |
25.00 |
| Auction Houses |
50.00 |
| Auto Accessory Dealers |
50.00 |
| Automatic Cleaning Shops |
50.00 |
| Automobile: New Sales Companies |
100.00 |
| Automobile: Used Sales Companies |
100.00 |
| Auto Wrecking Shops |
50.00 |
| Banks |
200.00 |
|
Barbers, Barbershops, Hairdressers, Beauty Shops, Cosmetology Schools
|
1st Chair = 10.00
Add'l Chair = 5.00
|
| Baseball Parks: Commercial |
50.00 |
| Bathhouses |
25.00 |
| Billposters |
25.00 |
| Blacksmith Shops |
25.00 |
| Boarding Houses |
25.00 |
| Book Binders |
25.00 |
| Bottling Works |
50.00 |
| Bowling Alleys |
10.00/alley |
| Brick Contractors |
50.00 |
| Bridge Contractors |
50.00 |
| Brokers |
100.00 |
| Building Contractors |
50.00 |
| Bulk Oil and Gasoline Companies |
50.00 |
| Bus Companies |
50.00 |
| Butchers: Wholesale |
100.00 |
| Car Washes |
50.00 |
| Carpenter Contractors |
50.00 |
| Cement Contractors |
50.00 |
| Chiropodists |
25.00 |
| Cleaning or Pressing Establishments |
50.00 |
| Coffee and Tea: Foreign Dealers |
25.00 |
| Coin-Operated Gaming Devices, Per Machine |
5.00 |
| Collection Agents |
25.00 |
| Corn Doctros |
25.00 |
| Discount Houses |
200.00 |
| Dye Works |
50.00 |
| Electrical Contractors |
50.00 |
| Employment Agents |
50.00 |
| Employment Offices |
50.00 |
| Excavators or Dirt Movers (or both) |
25.00 |
| Express Salvage Stores |
100.00 |
| Feather Renovators |
50.00 |
| Fish Ponds |
25.00 |
| Foundries |
100.00 |
| Gasoline and Oil Stations |
50.00 |
| Golf Courses |
100.00 |
| Health Schools |
50.00 |
| Horse and Cattle Dealers |
25.00 |
| Hotels |
50.00 |
| Ice Plants |
25.00 |
| Inspectors |
25.00 |
| Installment Houses |
200.00 |
| Insulating Contractors |
50.00 |
| Insurance Agents, Agencies, and Sales Office |
50.00 |
| Insurance Brokers, Licensed by the State |
50.00 |
| Intelligence Offices |
50.00 |
| Job Printing Shops |
50.00 |
| Junk Dealers |
100.00 |
| Laundries or Cleaners (or both) |
50.00 |
| Laundromats |
50.00 |
| Laundry Agents |
50.00 |
| Loan Agents |
100.00 |
| Loan Brokers |
200.00 |
| Loan Companies (not Building and Loan) |
200.00 |
| Machine Shops |
25.00 |
| Mail Order Retail Stores |
100.00 |
| Manufacturer Agents |
100.00 |
| Manufacturers |
100.00 |
| Meatpackers: Wholesale |
100.00 |
| Menageries |
150.00 |
| Mercantile Agents |
25.00 |
| Miniature Golf Courses |
50.00 |
| Mobile Home Parks |
25.00 |
| Money Brokers |
200.00 |
| Money Changers |
200.00 |
| Monument Dealers |
25.00 |
| Motels |
50.00 |
| Motion Picture Shows |
50.00 |
| Muscle Developers |
50.00 |
| Museums |
100.00 |
| Newspaper Offices and Job Printing Offices |
100.00 |
| Nursery Stock Agents |
25.00 |
| Office Buildings |
50.00 |
| Opera Houses |
50.00 |
| Opticians |
25.00 |
| Painting Contractors |
50.00 |
| Paper Hanger Contractors |
50.00 |
| Pawnbrokers |
25.00 |
| Photographs: On the Street and Itinerant |
100.00 |
| Photographers with Permanent Stands or Office |
50.00 |
| Piano and Organ Dealer Agents |
25.00 |
| Pistol Galleries |
50.00 |
| Plastering Contractors |
50.00 |
| Plumbing Contractors |
50.00 |
| Pool and Billiard Rooms: Per Table |
10.00 |
| Private Parks |
50.00 |
| Produce and Poultry Dealers |
25.00 |
| Public Grounds |
50.00 |
| Railroad Salvage Stores |
100.00 |
| Rating Companies |
200.00 |
| Ready-to-Wear Clothing Agents |
10.00 |
| Real Estate Agents |
50.00 |
| Roller Skating Rinks |
50.00 |
| Rooming Houses |
25.00 |
| Sand Plants |
50.00 |
| Scale Houses |
25.00 |
| Scrap Dealers (Junk Dealers) |
100.00 |
| Secondary Raw Material Dealer |
100.00 |
| Sewer Contractors |
50.00 |
| Sewing Machine Agents |
25.00 |
| Shoe Shine Parlors |
25.00 |
| Shooting Galleries |
50.00 |
| Shooting Ranges: Outdoor |
100.00 |
| Sidewalk Contractors |
50.00 |
| Steam Fitters |
25.00 |
| Stockyards |
25.00 |
| Stone Contractors |
50.00 |
| Storage Warehouses for Hire |
100.00 |
| Street Contractors |
50.00 |
| Swimming Pools |
50.00 |
| Tailor Made Clothing Agents |
25.00 |
| Taxicabs |
50.00 |
| Television: Sales and Service |
25.00 |
| Ten Pin Alleys: Per Alley |
10.00 |
| Tinners |
25.00 |
| Tree Trimmers and Tree Surgeons |
25.00 |
| Undertakers |
50.00 |
| Wholesale Houses |
100.00 |
Schedule of Daily Business License Fees:
Any person engaged in any of the following businesses, trades, occupations, professions or avocations in the city shall pay to the city a per diem license tax in the amounts indicated below:
| Athletic Exhibitions: Commercial |
50.00 |
| Auctioneers |
25.00 |
| Balls or Dances: Commercial |
100.00 |
| Reserved |
|
| Circuses: Commercial |
100.00 |
| Concerts: Commercial |
50.00 |
| Drummers |
5.00 |
| Equestrian Exhibitions: Commercial |
100.00 |
| Lung Testers |
100.00 |
| Parades: Commercial |
50.00 |
| Side Shows: Commercial |
100.00 |
| Street Exhibitions |
100.00 |
| Street Fairs: Commercial |
100.00 |
| Theatrical Exhibitions: Commercial |
50.00 |
Alcoholic Beverages:
License taxes for alcoholic beverages from July 1 through June 30 are as follows:
| Nonintoxicating Beer by the Drink, Annually |
75.00 |
| Malt Liquor and Light Wine by the Drink on Premises, Annually |
37.50
|
| Intoxicating Liquor, Original Package Consumed Off Premise, Annually |
150.00 |
| Intoxicating Liquor, by the Drink on Premise and Sale of Original Package Annually |
450.00 |
| Sunday Sales, in Addition to Other Fees, Annually |
300.00 |