Business License Tax on Gross Receipts

Subsection A

Every person doing business shall pay a license tax based on gross annual receipts from such business as set forth in subsection (b). This includes businesses such as:

  • Adult oriented business
  • Bakeries for retail
  • Cigar and tobacco stores
  • Coal dealers
  • Confectioners
  • Drive-In eating establishments
  • Drugstores
  • Flour mills
  • Grain mills
  • Grocery stores
  • Ice cream parlors
  • Ice cream stands
  • Lumber dealers
  • Lunchrooms
  • Merchants
  • Restaurants
  • Retail florists
  • Retail grocers
  • Shoe cobblers
  • Shoe repair shops
  • Soft drink shops
  • Soft drink stands
  • Tailoring shops
  • Tailors
  • Wood dealers

Subsection 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:

Tax & Limits

On every one thousand dollars ($1,000) of gross revenue or major portion thereof, the sum of fifty cents ($0.50) per one thousand dollars ($1,000).

Provided, that the minimum amount hereunder shall be a license tax of twenty-five dollars ($25) and not any maximum.