[CC 1985 §20-51; Comp. Ords. §8.025]
As used in this Division, the following words and phrases shall
have the meanings respectively ascribed to them:
Any public place where not less than four (4) nor more than
nine (9) boarders or roomers are served with room and board or both.
Any person engaged in the business of a butcher or keeper
of a retail meat shop or market and who sells fresh or salted meat
or fish, but shall not include merchants who sell only cured or smoked
meats, poultry or rabbit, nor farmers selling their own products.
A peddler.
Any building containing more than ten (10) rooms, wherein
registered guests are furnished lodgings and meals.
Any person who shall go about from place to place in the
City selling farm or garden produce or fruits of all kinds, not of
his/her own raising, from any vehicle.
Includes any person, principal or agent who engages in a
temporary or transient business in the City selling goods, wares and
merchandise and for such selling hires, leases or occupies any room,
building or structure for the exhibition or sale of such goods, wares
and merchandise; provided however, that the term "itinerant
vendor" shall not include commercial travelers who sell to
dealers nor to persons who engage in the bona fide sale of goods,
wares and merchandise by samples for future delivery, nor to hawkers
and peddlers on the streets.
Any person that sells patent, manufactured or prepared medicines
in tandem with an entertainment of some kind.
Any person who, for commission, brokerage, salary or other
compensation, shall negotiate between the owner and purchaser or their
respective agents, by house to house solicitation or by public solicitation
on the City streets, for the purchase or sale of goods, wares, merchandise
or other articles of commerce, regardless of whether such person negotiates
on his/her own account or on behalf of an employer or other person.
Any building wherein registered guests are furnished lodgings,
other than a hotel.
Any person who shall deal in the selling of patent or other
medicine or any goods, wares and merchandise excepting pianos, organs,
sewing machines, books, charts, maps, stationary and agricultural
products, including milk, butter, eggs and cheese, by going about
from place to place in the City to make such sales; provided however,
the term "peddler" shall not include any farmer or
producer who sells produce on foot or from a vehicle, nor to any employee
of any such farmer or producer engaged in the selling of his/her employer's
products.
Any place where regular meals are served for profit which
is not a hotel.
A supermarket.
Any grocery or meat market employing six (6) or more employees.
A merchant who sells any product for wholesale trade, not
otherwise provided in this Article.
[CC 1985 §20-52; Ord. No. 2980 §1, 6-25-1998; Ord. No. 4390, 2-10-2022]
All license taxes shall be regulated by ordinance. No license
shall be issued until the amount prescribed therefor shall be paid
to the City Clerk and all other charges, fines, fees or other monies
due the City from the applicant are paid in full. No license shall
in any case be assigned or transferred. Licenses shall be signed by
the City Clerk, or the designee of the City Clerk, and the City shall
affix the corporate seal thereto.
[CC 1985 §20-53; Comp. Ords. §8.025(1)]
A.
Upon every sundry business, occupation and avocation and upon every person, object and subject within this City named in Section 605.050, there is hereby levied and fixed a license tax. The license tax shall be paid to the City Collector for the general revenue purposes of the City.
B.
Nothing
in this Article shall be construed to require a license for any entertainment
given by the citizens of this City when the same shall not be given
for gain or profit to the persons giving such entertainment. No license
shall be required for any concert or charitable purpose or educational
purpose by citizens of this City.
C.
Any
person having taken out a manufacturer's license levied by this Article
shall be allowed to buy or sell wares of the same kind without being
liable for the payment of a merchant's license tax thereon.
[CC 1985 §20-54; Comp. Ords. §8.025(1)]
Any person who shall in this City engage in more than one (1)
of the sundry businesses, occupations and avocations named in this
Article is hereby required to take out licenses for each such sundry
businesses, occupations and avocations, unless otherwise provided
in this Article.
[CC 1985 §20-55; Comp. Ords. §§8.025, 8.051(1),
8.052(1), 8.053(1), 8.054; Ord. No.
4465, 3-9-2023]
The amount of the tax upon licenses issued pursuant to this
Article shall be as follows:
|
A
| |||
|
Abstractors
|
$15.00
| ||
|
Antique shops
|
$10.00
| ||
|
Astrologers
|
$25.00
| ||
|
Auctioneers
|
$20.00
| ||
|
Automobile accessory and parts dealers
|
$25.00
| ||
|
Automobile agents and dealers in new or used cars
|
$25.00
| ||
|
Automobile repair and body shops with the right to sell automobile
accessories when installed in an automobile
|
$25.00
| ||
|
Auto yards:
| |||
|
For the first five (5) stalls
|
$25.00
| ||
|
For each stall over five (5) stalls
|
$5.00
| ||
|
B
| |||
|
Bakery or doughnut shops
|
$20.00
| ||
|
Banks
|
$100.00
| ||
|
Barbershops, per barber
|
$10.00
| ||
|
Beauty parlors, per duly licensed operator
|
$10.00
| ||
|
Bill posters
|
$20.00
| ||
|
Bill posters advertising agencies
|
$20.00
| ||
|
Billiard tables, for each table operated for hire, gain or profit
|
$10.00
| ||
|
Blacksmith shops
|
$10.00
| ||
|
Boarding houses
|
$25.00
| ||
|
Boat shows, per day
|
$10.00
| ||
|
Boot and shoe merchants
|
$15.00
| ||
|
Bottled gas, propane or butane dealers, including the right
to sell gas appliances
|
$15.00
| ||
|
Bowling alleys operated for hire, gain or profit
|
$50.00
| ||
|
Building material dealers, including the right to sell all materials
used in the construction or repair of buildings
|
$50.00
| ||
|
Butchers:
| |||
|
Wholesale
|
$35.00
| ||
|
Retail
|
$35.00
| ||
|
C
| |||
|
Car washes, per bay
|
$15.00
| ||
|
Carnivals or street fairs, per day
|
$20.00
| ||
|
Catalogue stores and merchants
|
$35.00
| ||
|
Cattle dealers
|
$25.00
| ||
|
Child care centers
|
$25.00
| ||
|
Circuses:
| |||
|
Three-ring, per day
|
$15.00
| ||
|
Two-ring, per day
|
$10.00
| ||
|
One-ring, per day
|
$5.00
| ||
|
Clairvoyants
|
$25.00
| ||
|
Cleaning, dyeing and pressing establishments other than laundries
|
$20.00
| ||
|
Coal dealers and merchants
|
$25.00
| ||
|
Coin-operated amusement devices, dealer or distributor in
|
$25.00
| ||
|
Coin-operated amusement device keepers
|
$5.00
| ||
|
Collection agencies
|
$25.00
| ||
|
Commission merchants
|
$10.00
| ||
|
Concerts when operated for gain or profit, per day
|
$15.00
| ||
|
Contractors:
| |||
|
Brick contractors
|
$50.00
| ||
|
Building contractors, not including cement, painting and paperhanging,
| |||
|
bricklaying, plastering, heating, electrical and plumbing contractors
|
$50.00
| ||
|
Cement contractors
|
$50.00
| ||
|
General building contractors, which license shall be in lieu
of any other kind of contractor's license except plumbing, heating
and electrical contractors
|
$50.00
| ||
|
Electrical contractors
|
$50.00
| ||
|
Excavating contractors
|
$50.00
| ||
|
Heating contractors, including automatic heating devices
|
$25.00
| ||
|
Insulation contractors
|
$25.00
| ||
|
Painting contractors
|
$25.00
| ||
|
Paperhanger contractors
|
$25.00
| ||
|
Plastering contractors
|
$25.00
| ||
|
Plumbing contractors
|
$25.00
| ||
|
Roofing contractors
|
$25.00
| ||
|
Sheet metal contractors
|
$25.00
| ||
|
Sign painting contractors:
| |||
|
Per day
|
$1.00
| ||
|
Per year
|
$10.00
| ||
|
Creamery-butter, cheese and ice cream manufacturer
|
$25.00
| ||
|
D
| |||
|
Dairy wagons or trucks, which license shall not apply to any
licensed creamery in the City when vehicles of any kind are used to
deliver its products to its customers
|
$10.00
| ||
|
Dance halls
|
$50.00
| ||
|
Day care centers
|
$25.00
| ||
|
Delivery vehicles and all other motor trucks, motor vehicles
or other vehicles used and operated on the public streets and alleys
of this
| |||
|
City to deliver, transport or convey goods, wares and merchandise
of whatever kind or nature to consumers or to the trade in this City,
excepting those otherwise classified and taxed by the provisions of
any ordinance of this City and excepting all vehicles owned, controlled
or operated by a duly licensed merchant, dealer or manufacturer of
this City used in pursuance of his/her trade or occupation for the
sole purpose of delivering goods, wares or merchandise of his/her
customers or trade per vehicle
|
$10.00
| ||
|
Department stores:
| |||
|
Six (6) or more employees
|
$75.00
| ||
|
Less than six (6) but more than three (3) employees
|
$25.00
| ||
|
Dray wagons
|
$10.00
| ||
|
Drugstores or druggist
|
$35.00
| ||
|
plus, for each registered pharmacist in such drug store
|
$10.00
| ||
|
E
| |||
|
Electrical appliance and supply merchants
|
$35.00
| ||
|
Exhibitions: Theatrical, operatic, mistral or musical, for gain,
not otherwise classified in this Article, excepting exhibitions for
religious, educational and charitable purposes, per day
|
$15.00
| ||
|
Exhibitions, amusements and entertainments not otherwise classified:
| |||
|
Per day
|
$5.00
| ||
|
Per week
|
$25.00
| ||
|
Express company agencies
|
$10.00
| ||
|
F
| |||
|
Fabric shops
|
$25.00
| ||
|
Farm implement dealers
|
$25.00
| ||
|
Farm implement repair shops
|
$20.00
| ||
|
Film developer
|
$25.00
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|
Firearms and sporting goods merchants
|
$25.00
| ||
|
Florists
|
$25.00
| ||
|
Flour and feed store merchants
|
$25.00
| ||
|
Flour mills
|
$25.00
| ||
|
Fortunetellers
|
$25.00
| ||
|
Freight haulers
|
$35.00
| ||
|
Funeral homes
|
$25.00
| ||
|
Furniture and household goods merchants
|
$25.00
| ||
|
G
| |||
|
Gasoline service stations
|
$10.00
| ||
|
Gift shops
|
$10.00
| ||
|
Grain elevators
|
$25.00
| ||
|
Grocery merchants
|
$25.00
| ||
|
H
| |||
|
Haberdashery merchants
|
$25.00
| ||
|
Hardware merchants
|
$25.00
| ||
|
Hardware stores
|
$35.00
| ||
|
Hawkers: See Peddlers
| |||
|
Home occupation
|
$0.00
| ||
|
Horse dealers
|
$25.00
| ||
|
Hotel, per room
|
$5.00
| ||
|
Hucksters:
| |||
|
Per day
|
$2.00
| ||
|
Per week
|
$5.00
| ||
|
Per year
|
$50.00
| ||
|
I
| |||
|
Ice cream stands or vendors, which license shall not be required
for serving ice cream in connection with meals or lunch where a license
for a restaurant or lunch stand has been obtained
|
$15.00
| ||
|
Ice plants or ice plant agencies
|
$25.00
| ||
|
Ice wagons or trucks, which license shall not apply to any licensed
ice plant or ice plant agency in the City when vehicles of any kind
are used to deliver ice to its customers
|
$10.00
| ||
|
Insurance agents or brokers of accident or life insurance
|
$15.00
| ||
|
Insurance agents or brokers of fire, automobile, casualty and
similar insurance
|
$15.00
| ||
|
Itinerant merchants:
| |||
|
Per day
|
$5.00
| ||
|
Per year
|
$200.00
| ||
|
J
| |||
|
Jewelry merchants
|
$25.00
| ||
|
Junk dealers:
| |||
|
Per day
|
$1.00
| ||
|
Per year
|
$365.00
| ||
|
L
| |||
|
Ladies or children's ready-to-wear merchants including millinery
and costume jewelry
|
$25.00
| ||
|
Laundries
|
$15.00
| ||
|
Laundry wagons or trucks, which license shall not be required
of any licensed laundry in the City which delivers its laundry to
its customers
|
$10.00
| ||
|
Loan companies or agencies
|
$100.00
| ||
|
Locker plants or storage warehouses
|
$25.00
| ||
|
Lumber stores
|
$35.00
| ||
|
Lunch counters, stands or wagons, which establishment shall
only be permitted to sell sandwiches, chili, soup, pie, coffee and
milk
|
$20.00
| ||
|
M
| |||
|
Machine shops
|
$20.00
| ||
|
Manufacturers:
| |||
|
Six hundred (600) or more employees
|
$600.00
| ||
|
Four hundred (400) to five hundred ninety-nine (599) employees
|
$400.00
| ||
|
Two hundred (200) to three hundred ninety nine (399) employees
|
$200.00
| ||
|
One hundred (100) to one hundred ninety-nine (199) employees
|
$150.00
| ||
|
Fifty (50) to ninety-nine (99) employees
|
$100.00
| ||
|
Twenty-five (25) to forty-nine (49) employees
|
$75.00
| ||
|
Ten (10) to twenty-four (24) employees
|
$50.00
| ||
|
Nine (9) or less employees
|
$25.00
| ||
|
Medicine shows:
| |||
|
Per day
|
$10.00
| ||
|
Per year
|
$250.00
| ||
|
Mediums
|
$25.00
| ||
|
Men's and children's ready-to-wear merchants including shoes
|
$25.00
| ||
|
Mercantile agents:
| |||
|
Per week
|
$5.00
| ||
|
Per year
|
$100.00
| ||
|
Merchants, not otherwise mentioned
|
$25.00
| ||
|
Mobile home, trailer or camper dealers and merchants
|
$25.00
| ||
|
Monument dealers
|
$25.00
| ||
|
Motels, per room
|
$5.00
| ||
|
Motorbuses, under City permit, per bus
|
$10.00
| ||
|
Motor transportation buses, per bus
|
$10.00
| ||
|
Motor trucks or vehicles hauling property for hire, per truck
|
$10.00
| ||
|
Movie theaters
|
$25.00
| ||
|
Musical instrument dealers or merchants
|
$25.00
| ||
|
N
| |||
|
Newspaper offices
|
$25.00
| ||
|
Newspaper stands, agencies or printing shops
|
$25.00
| ||
|
Nursery schools
|
$25.00
| ||
|
Nursery stock agents
|
$25.00
| ||
|
O
| |||
|
Office machine sales and service businesses
|
$25.00
| ||
|
Oil motor trucks engaged in selling or handling oils of any
kind to the retail trade
|
$25.00
| ||
|
Opera houses
|
$25.00
| ||
|
Opticians selling eye glasses
|
$25.00
| ||
|
P
| |||
|
Paint, wallpaper, tile or floor covering merchants
|
$25.00
| ||
|
Palmists
|
$25.00
| ||
|
Patent right dealers or merchants
|
$25.00
| ||
|
Peddlers and hawkers:
| |||
|
For goods sold or offered for sale on foot:
| |||
|
One (1) day
|
$5.00
| ||
|
Three (3) days
|
$15.00
| ||
|
One (1) month
|
$50.00
| ||
|
One (1) year
|
$400.00
| ||
|
For goods sold or offered for sale which are carried on a wagon,
automobile or other motor vehicle:
| |||
|
One (1) day
|
$5.00
| ||
|
Ten (10) days
|
$150.00
| ||
|
One (1) month
|
$250.00
| ||
|
One (1) year
|
$400.00
| ||
|
Photograph or picture agents canvassing or soliciting for the
sale of photographs or pictures or for orders for copying or enlarging
the same:
| |||
|
Per day
|
$5.00
| ||
|
Per week
|
$25.00
| ||
|
Per year
|
$200.00
| ||
|
Photographers
|
$25.00
| ||
|
Planing mills
|
$25.00
| ||
|
Plumbers
|
$25.00
| ||
|
Plumbing supply merchants
|
$25.00
| ||
|
Pool tables, for each table operated for hire, gain or profit
|
$10.00
| ||
|
Poultry dealers
|
$25.00
| ||
|
Produce merchants, wholesale and retail
|
$15.00
| ||
|
R
| |||
|
Radio and television stations
|
$100.00
| ||
|
Ready-mix concrete dealers or producers
|
$25.00
| ||
|
Real estate agents or brokers
|
$15.00
| ||
|
Restaurants
|
$25.00
| ||
|
S
| |||
|
Sand and gravel merchants
|
$25.00
| ||
|
Sand plants
|
$25.00
| ||
|
Savings and loan associations
|
$100.00
| ||
|
Secondhand goods dealers or merchants
|
$25.00
| ||
|
Service stations
|
$10.00
| ||
|
Sheet metal shops
|
$25.00
| ||
|
Shuffleboard and other gaming tables not otherwise licensed
under this Article
|
$15.00
| ||
|
Skating rinks
|
$25.00
| ||
|
Slaughterhouses
|
$35.00
| ||
|
Soft drink agencies
|
$10.00
| ||
|
Solid waste collection, transportation, processing or disposal:
| |||
|
For each processing or disposal facility
|
$50.00
| ||
|
Plus, for each transportation vehicle used
|
$25.00
| ||
|
Spiritualists
|
$25.00
| ||
|
Stockbrokers, mutual fund salesmen or broker salesmen
|
$15.00
| ||
|
Store merchants
|
$25.00
| ||
|
Supermarkets or stores
|
$75.00
| ||
|
T
| |||
|
Tailor shops
|
$10.00
| ||
|
Taxicabs:
| |||
|
For first (1st) vehicle
|
$30.00
| ||
|
For each additional vehicle
|
$5.00
| ||
|
Tire merchants or tire vulcanizing shops
|
$25.00
| ||
|
Tool repair shops
|
$25.00
| ||
|
Trash haulers
|
$10.00
| ||
|
Trucking companies
|
$35.00
| ||
|
U
| |||
|
Undertakers
|
$25.00
| ||
|
Upholsters
|
$10.00
| ||
|
V
| |||
|
Variety stores:
| |||
|
Six (6) or more employees
|
$75.00
| ||
|
Less than six (6) employees
|
$50.00
| ||
|
W
| |||
|
Wholesale merchants or vendors
|
$25.00
| ||
|
Wood dealers or merchants
|
$25.00
| ||
