[R.O. 2011 §5.52.010; Prior Code §18-54; Ord. No. 3772 §1; Ord. No. 4379 §1]
The term "merchant" as used in this Chapter
shall include every person, firm or corporation who shall deal in
the selling of goods, wares, merchandise or personal property of any
description, or the rendering of any service in connection therewith
at any store, stand or place within the City except as is or may be
otherwise provided by this Chapter.
[R.O. 2011 §5.52.020; Prior Code §18-55; Ord. No. 3772 §1]
It is unlawful for any person to engage in the conduct of any
business as a merchant without procuring a license therefor and paying
a license or occupation tax as prescribed by this Chapter.
[R.O. 2011 §§5.04.250, 5.24.060; Prior Code §18-20,
18-25; Ord. No. 3772 §1; Ord. No. 6054 §1(part), 1996; Ord. No. 6192, 1999]
All persons engaged in any of the occupations or businesses
set forth in this Section shall make application and returns in like
manner and be required to pay the same license tax as is provided
in this Chapter for merchants:
Abstracting business
Adding machine firm or company
Addressing business
Advertising business (outdoor)
Agents of whatever kind and character, maintaining an office
in the City
Apartment houses
Artists
Automatic selling machines and devices
Automobile accessory dealers
Automobile agents and dealers
Automobile or trade school
Automobile renting or leasing
Automobile repair and painting shop
Automobile trailers
Automobile washing and oiling
Bakers and bakeries
Barbershop
Bathhouse
Beauty parlor
Bicycle repair shop
Billposting business
Blueprint maker
Bookbinder
Bottling works
Brewers' agents, agencies, depots or storerooms
Brokers, merchandise and food
Building and loan agencies
Business or correspondence school for profit
Butcher
Cash register agency
Caterer
Chair rental concern
Cigars and tobacco stands
Clothes pressers and cleaners
Clothes rental
Coal dealer (except peddler)
Cold storage house or food locker
Collection agencies
Commission merchants
Confectioners
Contractors of all kinds, including, but not limited to: Building,
brick, bridge, cement, paper hanger, painting, plastering, plumbing,
street, sidewalk, sewer, stone and all subcontractors
Dairy products dealer
Dancing schools, academies and lessons
Dealers in secondhand goods
Delivery trucks and autos
Dictating machine agency
Dictograph agency
Disinfectant company
Distillers' agencies
Dog kennels
Dramatic schools
Druggists
Electric charging stations
Electricians
Express company or agency
Filling stations
Film exchange or establishment
Florist
Food lockers
Fur storage
Gasoline service stations
Gift shops
Grocers
Hair dressers and establishments
Health schools
Hospitals, private
House movers
Ice cream dealer (except peddler)
Ice cream stand or parlor
Ice dealer (except peddler)
Ice plants
Installment houses and agencies
Investment companies
Job printing plants
Junk dealers
Laboratory
Land title, guarantor of
Land title insurance company
Laundry, laundromat or laundry service
Loan companies
Lunch stands and lunch counters
Machine shop
Mail order house
Manicurists
Massage therapist
Meat shops
Merchant delivery companies
Messenger service
Monument dealers and agencies
Museums
Newspaper offices (except newspaper advertising sales)
Newspaper publishers (except newspaper advertising sales)
Nursing home
Office buildings
Oil companies
Oil stations, wholesale and retail
Outdoor advertising
Painting contractors
Paperhanging contractors
Patent right dealers
Photographers
Piano and organ dealers and agents
Plastering contractors
Plumbers
Plumbing supply business
Poultry dealers
Pressing establishments
Printing business (except newspaper advertising sales)
Public garage
Public halls
Public mover
Publishing houses or companies (except newspaper advertising
sales)
Ready-to-wear clothing agencies
Renovating or repair business
Restaurants
Roofing business
Salvage business
Sandblast company
Saving and loan associations
Scenic studio
Self-service laundry and dry cleaning establishments
Sewing machine agency
Sheet metal works or tinsmith
Shoe cobbler shops
Shoe shining parlors
Sign maker or sign painter
Soda fountains
Steam fitters
Storage (warehouse) and transfer houses
Tailors and tailoring business
Taverns
Taxidermist
Theaters
Ticket broker
Tinners and tinsmiths
Trailers
Transfer and all other vehicles
Transfer companies
Typewriter agency
Undertaker
Upholsterer
Vacuum cleaner agency or rental business
Vermin exterminator
Veterinarians maintaining an office in the City
Veterinary hospitals
Wastepaper company
Welding business
Wholesale butchers
Wholesale houses or merchants
Window cleaning company
Wine gardens and beer gardens
Wood dealers.
[R.O. 2011 §5.52.030; Prior Code §18-56; Ord. No. 3772 §1; Ord. No. 4475 §1; Ord.
No. 4892 §1; Ord. No. 5258 §1, 11-3-1980]
All persons desiring to engage in the business of a merchant
shall file with the Director of Finance on or before the last day
of April of each calendar year an application for a license on such
forms as may be prescribed by the Director of Finance. Such application
shall be accompanied by a statement showing the amount of gross receipts
during the preceding calendar year, together with tax computed at
the rate of one dollar sixteen cents ($1.16) on each one thousand
dollars ($1,000.00) or part thereof in value of annual gross receipts
for the preceding calendar year; provided however, that the minimum
license fee shall be the sum of thirty dollars ($30.00) per year or
any part thereof.
[R.O. 2011 §5.52.040; Prior Code §18-57; Ord. No. 3772 §1; Ord. No. 4893 §1; Ord.
No. 5260 §1, 11-3-1980; Ord. No. 5937 §1, 11-8-1993]
When any person first engages in business in the City as a merchant, except an ongoing existing business, it shall be his/her duty to make application to the Director of Finance for a license, as prescribed by this Chapter, and to pay a minimum license fee of thirty dollars ($30.00). Thereafter, on or before the last day of April of each calendar year, such person shall file with the Director of Finance a statement of the actual gross receipts during the preceding calendar year and pay the license tax computed upon such receipts according to the schedule set forth in Section 605.380.
[R.O. 2011 §5.52.050; Prior Code §18-57.1]
Any person, persons, copartnership or corporations who shall
knowingly file or suffer to be filed a false statement of the gross
receipts herein required to be filed shall, upon conviction, forfeit
his/her or their license and be deemed guilty of an ordinance violation
and upon conviction thereof shall be punished by a fine of not less
than one hundred dollars ($100.00) nor more than five hundred dollars
($500.00) or by imprisonment in the City Jail for a period of not
more than six (6) months.
