CDA:21 2003-3240 Ordinance
.
CDA<2(
(j)
Sec. 102-379. Schedule of taxes.
License taxes for the following businefs~s, occupati~ns..2~ professions are hereby levied
and imposed as follows: I i) I \ 0 ~ - \., ~ I~
Effective on October 1,2005 (fiscal year 2005-2006), the following license taxes will be
increased by five percent rounded to the nearest dollar, and further increased by five
percent every other year on October 1, until such fees have caught up with the cumulative
percentage change in the con~u rice Index (CPI) measure between June 1994
through March 2003, which i 4.5 rcent. Further providing for another change equal
to the cumulative percentage ge in the CPI from March 2003 to September 2011.
As provided in Res. No. , a review of the annual permit fee will be required
whenever the change in the Consumer Price Index (CPI), between the latest CPI and the
~ate ofthe CPI used for the last fee adjustment, is five percent or greater. 0 ~. -0 'L _ 5 () / (J
Abstract, land title warranty or security companies. . . $,J....79.oe \ ag. 0 0 ~ :;_oo,::>~ _ 5D/ 0
Accountants and auditors. . . 2.G(t.t)O '2,J 0 . (,) 0 () tD _ 0 7
Acupuncturist... ~ 1'02.00 01-08 _5C>/O
Adult congregate living facility (RR.S. lic. required): 0<0 -09 i) J
First ten beds. . . ~O ll9lJ.O 0 0 C\ _ \ 0 - 5 /0
Each additional bed. . . 6.00 DID - \ \ /
Adult entertainment. . . ~OOO:OO $' Z. ~D. () \ \ _ I L _ L{. s () 0
Advertising, all kinds. . . ffi:OO \ 0 2. .() 0 ~
Agent, bureau, brokers, operators or dealers of all kinds, including commercial, 2.A .s 70
insurance, loans, claims, transportation, manufacturer or any other kind of business or
occupation except pawnbrokers, for each class of business handled, etc., unless covered
elsewhere in this section:
(1) Each firm. . . ~ \ e2. .00
(2) For each individual connected therewith as salesman. . . ~ 70.00
(3) For each individual connected therewith as broker. . . t73:O'O tat .00
Alcoholic beverage vendor and bottle club license fee (regulatory):
(1) Establishments selling beer, wine and/or liquor for consumption on premises,
open after midnight and closing no later than 2:00 a.m. . . . ~ \ 03(,.00
(2) Extra-hour establishments selling beer, wine and/or liquor for consumption on
premises, open after 2:00 a.m. and closing no later than 5:00 a.m. . . . J..,2g1.QO "3L/c.(S .ol>
(3) Bottle clubs... 5,25.D..00 5513.00
Alterations/tailor:
(1) Each shop. . . ~O ,(,po. (,) 0
(2) In another shop. . . ~ 79.0 (,)
Amusement attraction/ride, each, insurance required. . . 9'87:'e0 \ 03" .0 c)
Antique dealer, those who deal in pre-owned merchandise are not required to obtain a
secondhand dealer license. . . J..94-:e0 L( 1 ~ .0 ()
Apartment houses:
(1) Minimum fee (covering first 15 rooms), not including kitchens and bathrooms. . .
5'8:'00 CR" 0 0
(2) For each additional room over 15, not including kitchens and bathrooms. . . 6.00
Appraiser. . . ~o IB2. 100
Arcade. . . l-1-J.Jl0 1~'2. ,00
For each game machine or jukebox. . . ~ ~'3 ,DC>
Architects. . . 200':'00 '2.,\0.00
Armored car service. . . ~O 2\0.00
Arms, including ammunition and pistols, bowie knives, slingshots, Springfield and
repeating rifles and guns:
(1) Dealers in, alone or in connection with any other business. . .3.94-:iro c.llt.{ .00
(2) Employee. . . ~ 71,00
Artists, including retouching, sketching, cartooning, crayon or ferrotype or other similar
line. . ..+976e '0;. 0 ()
Attorneys. . . ~ '2.10.0 0
Auction business (state license required) . . . -3-;281 :00 ~'1"'5' .00
Automobile for hire, limousines, except sightseeing buses:
(1) Per auto. . . ~O '2.to?o V
(2) Private school and nursery buses, per bus. . . ~ \ f> z.. 00
(3) Limousine service. . . ~OO '2...(~.oO
per limousine (insurance required) . . . +4:t1O 76.00
Automobile shippers (bond required) . . . ~ "\ ,4.00
Automobile/truck: c.\ 00
(1) Painting. . . ~O '31 .
(2) Renting business. . . +;234.00 \ '2.~(, .00
(3) For each automobile rental sub-agency (no cars on location) . . . 394760 ~t~ .00
(4) Car wash and detailing:
a. Not in connection with a filling station... ~o 24;,0 0
b. Associated with a filling station. . . +=B-:OO I ~2 .00
(5) Garage:
a. Storage. . . 257.00
b. Repair, to include body shop. . . ~O 1.. 70.00
c. Parking garage. . .2Be760 '2.\0.00
(6) Dealer (new vehicles) . . . ~ 3c,i ,00
(7) Broker (no vehicles on premises) . . . ~O U32.00
(8) Dealer (used vehicles) . . . ~O -;1~ .00
B
Baggage and transfer business, including moving companies. . . z.tr.t)0 '2..S'~ .00
Bail bonds. . . r:r-;..ao 1St .oD
Bakery, wholesale: 0
(1) Employing five persons or less. . . 95790 100.0
(2) Employing more than five and not over 25 persons. . . ~ 1:2.1 ,00
(3) Employing over 25 persons. . .257:t'rO 1..70.00
(4) F or any retail sales, a separate license is required.
Barbershops, with or without manicurist and shoeshine stands, each shop:
(1 ) One to five chairs . . . ffi:OO let.. 00
(2) Six to ten chairs. . . 2+5760 1.. U, .00
(3) 11 to 15 chairs. . . ~o 1..7(,.00
(4) Plus, per chair over 15...:J.H'J0 'l.'1..cO
(5) For each individual barber. . . ~ 1..1, .00
Baths, turkish, mineral, sun or similar. . . ~O (~t .00
Beachfront concession operations: .f
Per activity per location. . . ~ C. 0'1.00
Beach upland fee, per unit. . . ~ \ (.g. 00
Beauty parlors, hairdressing, facial massage, manicuring, etc., each shop:
(1 ) One to five chairs . . . 1-T3-:f)0 \ ~ Z. . 00
(2) Six to ten chairs. . . 1+5:00 'Z.'Z..u.o 0
(3) IltoI5chairs...~0'Z.7u.OO 0
(4) Plus, per chair over 15 . . .2J-=Bt) 1..1..0
(5) For each individual beautician. . . ~ 2.1..00
Bed and breakfast inn:
(1) First 15 rooms. . . ~ ruCt.() 0
(2) For each additional room over 15 . . . 1.4:00 \ 5 .00
Bicycles, rent and repair. . . ~ I B1.. 0 0
A merchant's license is required for the sale of any merchandise.
Billiards or pool tables, each table. ..~ 100. O()
Bingo. . . Exempt
Boardinghouses, as defined in section 17-1 of this Code:
(1 ) For the first 15 rooms . . . J.49':'OO \ 5 L{ , () 0
(2) For each additional room over 15 . . . J,..l-:OO 12..0 0
Boat livery (requires special approvals and insurance):
(1) Renting not over eight boats. . . m:tle }I'" . 0 0
(2) For each additional five boats or fractional portion thereof. . . ~ Lt), 00
Boat or surfboard rentals, as an accessory use in hotels under current zoning ordinance
(requires special approvals and insurance):
(1) Renting not over eight units (boats and/or surfboards) . . . ~O 2. ~ 3 ,00
(2) For each additional 5 units (boats and/or surfboards) . . . 5&00 u,. 0 D
Boats and ships (requires special approvals and insurance):
(1). Storage basins and sheds. . . 49>t:t)0 5 \ 1 .() 0
(2) Sightseeing or excursion. . . 494780 51~ .00
(3) Any commercial craft carrying passengers for hire or charter parties (not
otherwise covered by this subsection), per boat. . . ~ -Z 8.00
(4) F or charter, per boat . . . =t4:'60 7~. 0 c)
(5) Towing and lightering . . . t73-:f)0 'e2. .00
( 6) Yards and ways, doing repair work. . . 194:'OO ~,...,. () ()
(7) Commercial dock. . . ~ I' 0 . 00
(8) Boat slips. . . 5-&00 vl.OD
(9) Boat docks, per lineal foot. . . 5.00
(10) Boat dealer (new) . . . 3-4-1780 3Cta{ .00
(11) Boat dealer (used) . . . 2997e0 -; I ~ ,00
(12) Ferry terminal. . . ~o 651 .DD
(13) Water taxi: 0
First three boats. . . 16:r:t>0 '2.:1 (,.~
Each additional boat. . . 1-6'Y.tl0 liD. D 0
Bowling alleys, or box ball alleys, per alley. . .?-&:e0 ~ \ ,0 V
Building and loan associations; mortgage companies; savings and loan associations;
banks chartered by the state or the United States and each branch thereof. . . ~o (o'2.:;.ot>
Automatic teller machine located off premises. . . 1.:B:i1O 1 CO t .00
C
Cabanas, each . . . H-:t1O ,t... 00
Cardrooms, including but not limited to bridge. . . J.,5-l-2i)0 '588.00
Carpet and rug cleaning. . . ~O 2., 0 . 0 0
Casting office. . . ~ 1 g'2. .0 0
Caterers. . . ~O '2.5c:t. 0 0
Caterers operating mobile unit designed and intended solely for the purpose of vending
from such mobile unit sandwiches, pastries, candy, beverages, soft drinks and like items,
to workmen on construction sites, city shops and yards each mobile unit. . .~O 2-B\.0 0
However, no such mobile unit shall be operated on any construction site unless a permit
therefor is secured from the city manager, application therefor having been made at least
15 days prior to the granting of such permit. It is hereby made the duty of the city
manager to investigate all applications therefor, and the city manager shall issue such
permit only after finding that the public convenience and necessity requires the issuance
of such permit and that the operation of such mobile unit shall not obstruct the public way
or create hazardous condition thereon, Provided, further that only one such permit shall
be issued for each construction site.
Check cashing office. . . l-1-3:6f) (e 2.. .0 0
Chemists. . . 1~ 1 ~ 2. . 00
Chiropodist . . . wtr.OO 1. \ 0 . 0 0
Chiropractor. . . ~ 1.' 0 . 00
Clerical office (mail order, requires bond) . . . ~ '02..0 c>
Clinic, medical, dental. . . ~O '2.. 7(g ,00
Closing-out sales:
(1) 30 days... 63fr.e0 ~c.t...a.o .f
(2) Additional IS-day periods. . . ~ L/,..,. 0 V
Coin dealers. . . H:3:OO 'B 7. . " 0
Coin-operated merchandise or service vending machines, except machines vending
newspapers or drinking cups not otherwise provided for herein:
(1) Distributor, coin-operated machine. . . ~O 2-'" 3. 0 c>
(2) Each $0.01--$0.25 machine. . .~ 1.:2..00
(3) Each machine $0.25 and over. . . ~ ;~. 0 0
Collection agency. . . ffli7() \%1.00
Consultants, advisors and practitioners. . . 2t1t7:'ttO 2..,0. 00
Convention service bureau. . . ffl:'8() \~'2.. .00
Counselor, marriage, etc. . . . ~ 1.\ 0.0 0
Court reporter . . . l-1:T:eO IS 2.. . 0 0
Credit bureau. . . 173.00
Currency exchange . . . l""73:OO , ~ '2.. . 0 0
D
Dance halls:
(1) Dance halls which also have a valid alcoholic beverage license and closing no
later than 12:00 midnight. . . ~O 10",,(,.00
(2) Dance halls which also have a valid alcoholic beverage license and closing no
later than 2:00 a.m. . . . $~O \COt. .00
(3) Dance halls which also have a valid alcoholic beverage license and closing no
later than 5 :00 a.m. . . . $~O '5'2.,00
(4) Dance halls which do not have a valid alcoholic beverage license. . . $9-8-9:00 \ 03(.,. 0 0
Day care centers and nursery school. . . ::M7:t)0 2.51,0 CI
Dealers in preowned merchandise/secondhand dealers: .1
(1) In goods other than wearing apparel . . . ~ 3' , , 0 0
(2) In wearing apparel. . . 3"3ttt10 353,00
(3) In cars.. . 299.68 31'4.00
(4) In boats. . . ~ ';1'" ,00
Dental hygienists. . . H3760 ,e 1.0 0
Dentists . . . 2.e&OO '2..10' 00
D. t' . .,~ 'Z,lO 0 () .,
IeIcIans....~v . \IO.Ov
Doctors, hospItal staff. . . H)5. 08 U' ,0 0
Doctors, physician's assistants. . . 51tO'O
Doctors, physicians, etc. . . . 200.00 00
Dog grooming or small animal clinic. . . 2Q.8:i1O '2-' 0 ·
EEl . l' h . ~ '012.'.00
ectnc Ig t compames . . . o,-'vo.vv ()
Electrologist (state license required) . . . we:oo '2.\0.0
Employment agency, escort service (bond required) . . . rn:u0 I ~ 2..0 ()
Engineers, all. . .2OG:e0 ,-\O.DO
Engravers. . . ~O 1.\0.00
Equipment rental. . . J..:B:t)0 , e%.. 00
Express companies/private mail service:
(1) Category 1 . . . ~ 3c,~.0 0
Includes:
a. P.O. box rentals
b. Packing and sending
c. On-site copy service
d. Accessory fax
e. Money order sales
f. Retail office supplies, packing material, and stamps
g. Agent for money by wire
h. Notary public
1. Passport photos only y \~ ,0 0
(2) Category 2 . . . ~O
Includes all of the above plus:
a. Answering service 1.. ~. 0 0
b. Up to five phones (each add ~)
F
Fax service... ~ 1..\0.00 {gl,OO
As an accessory to the main occupation. . . .s-8:'Ot>
Fire prevention service. . . ~ \ ~t. 00
Florists.. .~O '2.\0.00 lloO'oO
Flower stand, selling cut or potted flowers or plants. . . ~
Food sales (retail). Each business, if zoning permits, will be allowed to sell any retail
food item; however, all items will be totaled in their inventory assessment:
(1) For the 1st $1,000.00 in inventory. . . ~ 21S.00
(2) For each additional $1,000.00 in inventory to $89,999.99. . .2+:00 'l.'Z..Od
(3) From $90,000.00 to $199,999.99 in inventory. . .2;t'OO'.00 '2.'1.0;' .oc)
(4) From $200,000.00 to $499,999.99 in inventory. . . J,150:'00 ';30 e. 00
(5) From $500,000.00 and over in inventory. . . 4,20fti)0 'f'l'o. 00
Formal rentals. . . ~O I ~ 2. DO
Fortunetellers, palmists, clairvoyants, astrologers, phrenologists, physiognomist,
numerologists, mind readers and others of similar nature:
(1) Where not gratuitous, not in a nightclub or accessory to main business, each
individual. . . +;64'3-:00 112.5,00
(2). Where done gratuitous or where done in a nightclub or any place or business
where it is an accessory to the main business each individual. . . ~O c.I,". 0 v
Provided, that before license is issued to any persons pursuant to the foregoing item, a
report must be made by the police department to the effect that the applicant has no
record or conviction in any case involving a felony, and the application must be
accompanied by three or more character references.
Fruit, nut, etc., packing, shipping, subject to the provisions of this chapter. . . ~
Accessory only. . . ~ CR\. 00
Fuel dealers, bottled gas, etc.: ~
(1) Fuel oil dealers. . . ~o 31 .~, 0
(2) Bottled gas dealers. . . 1-4-9:00 IS., .00
(3) Wood yard dealers. . . ~ \ z.t.ot>
Funeral homes. . . '6+4:e0 u~5 .tJtJ
G
Gallery. . . ~O 3~I. t> ()
61'
Garbage and trash disposal contractors. . . 4947W
Gas companies. . . 8-;-J06i)O (;12\,00
Gasoline:
(1) Wholesale dealers or storage of same. . . 2;462:00 2. 5 B5' · 0 0
(2) Where only fuel oil not more volatile than diesel oil and not exceeding 15,000
barrels in quantity is stored. . . ~o (907.00
Golf: ~ol,.y C). \ \ 0.00
(1) Practice or driving courses. . . l-65:UO
(2) Miniature golf course. . . ~ '2. c.l ~
Golfpro. . . ~O \st.oO
Guard, watchman, patrol agency. . . ~ 1..10.0 0
Department of state license required.
H. \'2.:2.,00
Hall for hue . . . l-}6:O'O ~ 00
Healers, magnetic. . . ~o 6 \ '
Health club, gym. . . lJJ..Q0 H~t ,00
A letter of approval or exemption from state department of agriculture and consumer
services required.
Health maintenance plan. . . ~ \ ~ 7....D 0
'L.7D.OO
S'~'O l)
Heliports. . . 4'9'Zr.110 0 c.)
Homebased business. . . ~ 1.7. i>
Homeopathic physicians. . . 2-etT.60 'l\O. 0
Hotels:
(1) First 15 rooms. . .2ttrO'O 'Z..1.\. 0 ()
,;, . 00
(2) For each additional room over 15 . . . ~
Hypnotist and hypnotherapist . . . l73:e0 \ ~ 1..00
I
Immigration services. . . H-3:OO I ~ 'Z. . 00
Import/export dealer. . . l-T9':60 '81..0 D
Income tax service. . . 1.+3-:e0 l81., DO
Agency (drop-off site only) . . . ~ U\,oa
Installers, floor covering, carpet, tiles, glass, etc. . . . ~ \ C01. 0 ()
Insurance agency. . . +9'3:00 \~ 'Z-, oD
Insurance companies. For the purpose of taxation under this chapter, insurance
companies are classified, defined and assessed as follows:
Classified and defined:
(1) Casualty and liability insurance companies, including bonding companies,
writing:
a. Accident and health insurance only on an annual, semiannual or quarterly
premium paying basis; and
b. Bonds, including fidelity, court, contract and surety bonds and financial
guarantees and title insurance guarantees;
c. Burglary insurance, including residence, bank, stocks, bonds and securities, safe
burglary, holdup and messenger robbery;
d. Liability insurance, including employers, public and other forms of liability
insurance and automobile liability for personal injury, property damage and collisions;
e. Plate glass insurance; .
f. Workers' collective insurance issued to employers of labor.
(2) Fire insurance companies writing policies of insurance against hazards of fire,
tornado and windstof.Il1s, use and occupancy, profits, rents, lease-hold, insurrection, riot
and civil commotion, sprinkler leakage, rain, fire, theft, automobile collision; marine
cargoes, hulls and rails; mail and express shipments, against fire, collision, stranding or
sinking.
(3) Industrial insurance companies, including funeral benefit associations or
companies, writing life or accident and health insurance and funeral benefits on a weekly,
bimonthly or monthly premium paying basis.
(4) Life insurance companies writing life insurance with or without disability clauses
or accident and health features as part of the policy contract upon an annual, semiannual
or quarterannual premium paying basis.
License to be paid by insurance companies.
The following licenses shall be required to be paid by each insurance company in the
city, permitting the operation of such company in the city with any duly licensed
insurance agency as provided herein; provided, there shall be kept on display in a
conspicuous place at such agency a permit executed by the city manager or his designee
permitting the operation of such company through such agency; and provided further,
that such permits as may be requested by a duly licensed insurance company shall be
furnished by the city manager or his designee without additional cost to such company; a
separate license to be required for each separate class of insurance as defined herein as
follows:
(5) Casualty and liability insurance companies, each company. . . m:oo 2.lJ'; .00
(6) Fire insurance companies, each company. . . ~ '2-<.t", 0 0
(7) Industrial insurance companies and funeral benefit associations or companies,
each. . . r5'Z;()0 '2..U5 ,OD - 00
(8) Life insurance companies, each company. . . ~ '2.U'S ,
Insurance adjuster. . . 1~ 'cot. 00
Interior decorators, whose business is confined to furnishing curtains, draperies,
hangings, furniture, etc., exclusively. . . Wt:r.OO 2., 0 . 00
Investment counselor. . . l-1J.6e \ f)'2., 00
J
Janitorial and maid service (bond required) . . . ~o 1..\ 0 . 00
Jewelers shall be required to pay merchant's license tax determined as follows:
(1) When the maximum value of stock of goods carried does not exceed $1,000.00..
. 2tB:-OO 2:1. \ ,0 0
(2) Each additional $1,000.00 or fractional part thereof up to $99,999.99 in inventory
...~ \fl>,oO
(3) From $100,000.00 to $199,999.99 in inventory... z,100.eO 1:2.0;.0 ~
(4) From $200,000.00 to $499,999.99 in inventory... MSe.-BO ~-;o~. 0
(5) From $500,000.00 and over in inventory. . . ~O ,-\'-\' 0,00
K
Key machine . . . Z6:'O'O 1. 1,0 0
Kosher products, food products, beverages or merchandise which is labeled kosher or
held out to be kosher, subject to inspection by the city. . . ~ 'Z.~1." 0
This license is in addition to any other license required by this chapter.
L ~ U
Laboratory, chemical, dental, optical or X-ray, etc. (independent) . . .2J.H)0 '2. ~. ~
Laboratory technicians, including the taking of blood pressure. . . ~ 2\ 0 . D
Land developing companies. . . ~O \ 1 \ ~ .00
Landscape architects, landscape contractors or nursery men. . . ~ "2..1 0 .0 ()
Landscape maintenance. . . ~O q t:t .00
Laundry and dry cleaning:
(1) Laundry and/or dry cleaning business where laundry and/or dry cleaning is done
on premises, each. . . ~o 3'''' .00
(2) Laundry and/or dry cleaning agency where laundry and/or dry cleaning is done
off the premises, each. . . ~ 100.00
(3) Coin-operated laundry business location, each (includes accessory folding and
hand ironing) . . . wtr.'OO '2..' o. 00 D
(4) Coin-operated laundry equipment distributor. . . ~o 'v.h. 0
Each machine. . . 6.00
(5) Coin-operated laundry equipment not licensed by one of the above listings, each
machine. . . 6.00
Locksmith. . . 200.00 2.1 0 . 00
Lumber or building material dealers, or both. . . 299:f)t) 31 ~. 0 0
M
Machines and games, mechanical phonographs, consoles, jukeboxes, picture-taking,
record-making, or other similar machines:
(1) Distributor license. . . ~O Lt(,1.00
(2) Each machine. . . T9:tffi B;' 00
Manufacturers, all products. . . ~ 2.~;.oo
To include any assembling or processing operation otherwise mentioned in this section.
Manufacturer's representative. . . ~ \ CD1, o~
Marine appraiser, surveyor, testing. . . }.:B;OO \ 62..00
Massage clinics (S.R.) . . . l-73":'e0 1'&2., 00
Massage therapist . . . 3-9:eo 3Cf. t) ()
Merchants, all persons engaged in the business of selling merchandise of any kind, sort or
description, except as otherwise specifically provided by this section, shall be required to
pay a merchant's license tax, determined as follows:
(1) First $1,000.00 value of stock of goods or fraction thereof. . . ~ 2.1.\ . 00
(2) For each additional $1,000.00 value of stock of goods or fractional part thereof up
to $99,999.99. . .1.+;00 \ 8. 00
- 00
(3) From $100,000.00 to $199,999.99 value of stock of goods. . . ~ OMO '2..1...0~'
(4) From $200,000.00 to $499,999.99 value of stock of goods ... 3,150.f)0 ~'308'0()
(5) From $500,000.00 and over value of stock of goods. . ..4,2.0MO i..\~ \ 0,0 c)
Messenger service, exclusive of telegrams . . .95-:im lOO, 00
Model agency and talent agencies (state license required) . . . 1~ \ ~ t. 00
Money broker. . . 1'73.08 1'0 t. 0 ()
Money order agencies. . . ~ (" . Db
Monogram and silkscreen, retail. . . ffl":f)() \ 82. ,00
Mortgage broker, all firms. ..~ \ B t.. 00
(1) Each broker connected therewith. . . ~ ,a t. 0 c)
(2) Each salesman connected therewith (S.R.) . . .1A-:B6 '78.00
Motor scooter rental agency (insurance required):
(1) The first 20 vehicles. . . ~o 3,"'.0 ()
(2) Each additional vehicle over 20 . . . ~ 'z.:z.. 00
Moving picture shows: 0
(1) One screen. .. ~ 1 O~("o
(2) Each additional screen. ..~ \10,0 l)
N
Naturopath . . . 266':'t10 t \ O. 0 0
News depot. . . 4+:-Ga &.( q , Of)
Newspapers or periodicals. . . ~O \ (,c"oo
Newsstand, sidewalk. . . S%:'OO ul .0 D
Nightclub, or a version of dance hall license based on current zoning code, per occupant.
..3.00
Minimum based on maximum occupant capacity. . . 300.00
Nursing homes and private hospitals. . . ~O euS'.oO
o
Office, other than listed. . . ~o l C01... t> 0
O . . ~ "2.\0.00
ptlclans . . . LXlV.1JV
Opticians who sell glasses or other optical aids or any other type of merchandise shall
also be required to obtain a merchants license.
Optometrists. . . ~O 1.\ O. 0 0
Optometrists who sell glasses or other optical aids or any other type of merchandise shall
also be required to obtain a merchants license.
Orthodontists. . . zee:.e0 1.\ 0 ,00
Osteopaths. . . ~ '2.\ 0 ' 00
P
Paint testing. . . 1...:f3:00 1 to 1... 00
Paper hanger... ~ \ ~'L .00
Parking lots. . . 2e6:t)tl "L \0, 00
Party planner. . . 1~ \ e t . 0 0
Pathologist, all . . . ~O '2.\0, 00
Pawnbrokers, selling other than articles taken on pledge must also have a regular
merchant's license, no license issued to pawnbrokers shall be transferred from the person
to whom it was issued. . . ~O 8tDS. 0 c>
Pest control (state license required) . . . ~ '2.'-\ ~,o 0
Pharmacy (state license required) . . . Z6:3:tl0 1-7(,- 00
Merchants license required for all retail sales.
Philatelist . . . ~O \ f; 1.. , 00
Photography: "lJ 0 , 0 0
(1) Studio or office (may include on-site developing and printing) . . . ~
(2) Film developing and printing on-site. . . ~ '2.\0.00
(3) Film developing agency (drop-off only, developing and printing done off
premises) . . . 1-l-6:-OO '2.1... 0 0
Physiotherapists. . . ~O '2.\0.60
Picture framing. . . 95:t10 \ 00. 00
Podiatrist. . . ~ '2..\0.00
Post box rentals. . . -i1J.OO \~'l...OO
Postage stamp sales: 18 t . 00
(1) Stamp machine distributors. . . ~O
(2) Each machine. . . ~ 1 t. 00
(3) Retail sale of postage stamps (see "Merchant, retail")
Printing and copy service. . . ~ lC,lD,ol)
As an accessory to the main occupation. . . ~ CR'. 0 ()
Private investigative agency (department of state license required). . .2-OO:trO 2\0.00
Private schools, schools, tutorial services, colleges, or other educational or training
institutions operated for profit, for each place of business. . . ~ 1.. 5'1.00
Process service. . . 1~ l~2,ol>
Production company. . . 1.;;z.:r.t)0 \8'Z. .oC> 0 0
Professional association/professional corporation. . . ~o t. 10.
Promoter:
Single event--Premise specific license 11.0 ()
Premises with total permitted occupancy under 150 . . . 6&:00 tl~ 0 ()
Premises with total permitted occupancy of 150 or more. . . ~ I '
Multiple event--Premises specific license 11.0 ()
Premises with total permitted occupancy under 150 . . .~
Premises with total permitted occupancy of 150 or more. . ....l-37:'OO J&./~'OO
Multiple event--License premises general license , 82.. 0 ()
Premises with total permitted occupancy under 150 . . . 1..+3:tm '
Premises with total permitted occupancy of 150 or more. . . ~ ;u~.oo
Property management, or the business or service of opening and closing of homes, or
both... ~O., 1.\0.00
Public relations. . . rn:-ot) \ ~ t. 00
Publisher. . . ~ ~B t, oD
RR . . ~ . (' h ) c.~ u-,;"o 0
acmg mlormatlOn tIp s eets ... U'U7.vv ,02..00
Real estate brokerage firms (S.R.) . . . ~ 1&2.. () 0
(1) Each broker connected therewith. . . ~ 18 00
(2) Each salesperson connected therewith. . . ~ '
Repair shops, including upholstering, furniture repairing, knife and lawnmower
sharpening, refrigerator, etc., for each place of business . . . ~o '2.'0. 00
Restaurants, drugstores or other establishments serving food permitting the operation of
cafe, cafeteria, dining room, tearoom or restaurant takeout with chairs, or stools, each to
count as one seat: , lie, . 00
(1 ) No chairs . . . 1-58:68 0
(2) Per chair, one to 50 seats. . . ~ ,. ()
(3) Each additional chair over 50 (sidewalk cafe chairs exempt) . . . 8.00
Rink, skating, bicycle or others, owners or persons maintaining same, subject to special
permission from the city commission. . . H&t)0 ''2.1.. () 0
Roominghouses or lodginghouses in which there are more than three beds for the use of
lodgers or roomers, or in which more than ~~IP~wg guests are allowed to sleep:
(1) For the first 20 rooms. . . 1~ \ ';)"'\.
(2) For each additional room over 20 . . . 6.00
Any apartment house, hotel or any other place serving meals or food other than a
boardinghouse, requires a restaurant license. (see "Restaurants, drugstores or other
establishments.") (S.R.)
S
. \ ~'l... 0 0
Sallmaker. . . ~ '-\? 00 _ 00
Sales office, developers, temporary. . . ~O 1. · ~lf':) ,
Sanitarium or institution of like character (see "Hospitals and nursing homes") . . . ~
Secondhand dealers/dealers in preowned merchandise:
(1) In goods other than wearing apparel. . . ~ ;, 1 ~ .00
(2) In wearing apparel. . . ~o 3 s-; . 00
(3) In cars. . . ~o ~1L( .00
(4) In boats. . .~O ~\~.OO
Service stations: 00
( 1) F. 1 1 L-fil\ \"'1..'
lfst pump. . . TTU:"UV "'~ ,00
(2) Each additional pump. . . ~O
All persons engaged in the business of selling merchandise of any kind, sort or
description, except as otherwise specifically provided by this section, shall be required to
pay merchants license tax.
Shoe repairing: \ \pO. 00
(1) Repairing on premises. . . 1..2:tTO
(2) Shoe repair agency, where repairs are done off the premises. . . ~ <<0-3.00
Shoeshine stand, each chair. . . 1~ '1., cO
Sightseeing buses, each bus. . .4947eO S Iq. 00
Sign writers. . . Wfr:'OO '1..10' co
Sociologist or marriage counselors. . . ~ ~\ D. 0 ()
Soda fountain/ice cream parlor, provided that soda fountains operated in connection with
regularly licensed restaurants do not require an additional license. This license is
restricted to soda, frozen yogurt and ice cream products. Any other item, such as
sandwiches, hot dogs, pastry, etc., will require a restaurant license (S.R.) . . . U6:'OO \ 1.1...00
Solarium. . . ~O 2.\0, 0-0
Sound operator. . . ~O . ~ '2. . trO 0
Sound recording studio. . . ~O ;1'-1.0
Steamship agency. . . 1-73":00 \81...0 t> 00
Stockbrokers (full service) . . . 1,234.00 \ 1.. C\lt. t>
Each salesman connected therewith. . . f.+.-OO 16.0
Introducing brokers: ,..
(1) Employing five persons or less. . . 1.00-:6'0 '0';),0 0
(2) Employing more than five and not over 15 persons. . . ~O
(3) Employing more than 15 persons and not over 20 persons. . . 199:00
Swimming pools (concessions) . . . ~ '2..\ 0 ' 00
T 0
Tailor/alterations, each shop. . . ~ \ (g o. 0 78, 00
As an accessory to the main occupation. . . ~
Talent/modeling agency, state license required. . . ~O 'B2., oc:>
Tattoo artist, each. . . ~O 2\ O. 0 0
Tattoo establishment. . . ~O '2..10' I> 0
Tag collection agencies, includes auto tags, driver licenses, hunting and fishing licenses,
boat registration, etc. . . . ~ '2.\0,0 ()
As an accessory to the main occupation. . . 5..8...etl 18.00
Taxidermist. . . ~O 1.10.01>
Telegraph companies and/or money by phone or wire. . . ~O \ ~z.. ol>
Telephone answering service. . . ~o l81. 0 0
Telephone distributor. . . ~O l..L(3,o 0
Each telephone . . . 26700 1. '1 . 0 0
Telephone sales office. . . t7'3':"t)0 1 'O'l. .00
All persons engaged in the business of selling merchandise of any kind, sort or
description, except as otherwise specifically provided by this section, shall also be
required to pay a merchants license tax.
Television rental. . . 1~0 \'61..00
Tennis court. . . t'7TOO \~2. .00
Tennis pro. . . m-:uo t~t..OO
7'\O,OC>
3,",00
Theaters: '\'\1 0
(1 ) 0 to 49 seats. . . ~ .0
(2) 50 seats and over. . . ~O \O~,OO
Theatrical performance, wholly for benevolent or charitable purposes, no license required
. . . Exempt
Theatrical producer. . . J..:B:t1O \ ~ '2" () 0
Therapist. . . ~ 1.10.00
Ticket office. . . ~O 1 e'2. , 00
Towel and linen supply service. . . we:-oo '1..' 0.00
Tow truck associated with: ltt. 00
(1) Service station, each. . . m:lm" U 0 0
(2) Wrecker or towing service, each. . . l-58.0er \u '
Transportation service (insurance required) . . . ~ 2.\0.00
Including but not limited to vans, .<;ars, rickshaws, horse and buggy, etc., each vehicle. . .
~ ~~W.~O \t02,oo
Travel bureaus/tour operators (S.R.) . . . ~O \ ~'2. ,00
Typing, wordprocessing, resume, letter writing service. . . m:oo \ 82..00
Agency (work done off premises) . . . ~ <...\.00
U
Upholstering (see "Repair shops")
Ushering service. . . tTI7e0 \ ~ t. . 0 <<)
V
Valet parking at hotels, apartment houses, restaurants, bars, etc., each location insurance
required. . .8-hOO 2.&t" 0 0
V alet parking operators who conduct their operations on public property:
First location. . .~O '2. '-l '3 · () ()
Each additional location when a permit is issued. . . ~ I 2. ~ · 0 t)
Veterinarian or veterinary surgeon . . . wtH}() '2.\0, 0 D
Video copy service. . . ~O \ ~t, 00
Videotape rental, each location. . . ~ 1:2..\,00
Includes accessory rental of tape players and camcorders
Tape rental as an accessory to main occupation. . . ~ (g\. () 0
W
Warehouse or storage yard. . . ~O , ,14 .00
Wholesale dealers. . . ~ 3 \ ~ ,00
Window cleaners and janitor service, bond required. . . ~O.et) 2.' 0.0 ()
Wrecker service or immobilization service. . . ~ \St.DO
Plus, each tow truck ... ~O 1(,(,.00
(Ord. No. 95-2995, S 2(20-11), 6-7-95; Ord. No. 96-3055, S 2, 9-25-96; Ord. No. 97-
3081, S 2, 6-4-97; Ord. No. 97-3099, S 1, 10-21-97; Ord. No. 99-3173, S 8, 3-3-99; Ord.
No. 99-3184, S 1, 5-26-99; Ord. No. 2000-3260, S 1, 7-26-00; Ord. No. 2003-3420, S 1,
7-30-03; Ord. No. 2003-3429, S 1, 10-15-03)
Sec. 102-380. All other businesses.
A city license tax, in the amount of $164.06 for general business/office uses and $281.25
for heavy/industrial uses, is levied and imposed upon all businesses operating within the
city which are not specifically named or enumerated by this article until such time as they
are specifically named or enumerated.
(Ord. No. 95-2995, S 2(20-12), 6-7-95)
Marinas (marine dockage):
3 to 15 boatslips
52.50
16 to 50 boatslips
75.00
Each additional boatslip over 50
1.50
14-427
Forty-year recertification program fee: