BUSINESS LICENSES AND TAXES

ARTICLE I. IN GENERAL

SEC. 6-1. Levy in city; schedule

There is hereby levied for each calendar year licenses for the various trades, businesses, vocations, occupations and professions engaged in or carried on in the city and each person engaged therein shall obtain and pay for a license in the sums, respectively, as follows:

(1) ABATTOIR. Each person operating an abattoir or slaughterhouse
$100.00

(20 ABSTRACTOR. Each person making abstracts of title
50.00

(3) ADVERTISING:

(a) Each person using or leasing space and supplying billboards for advertising purposes in the city
150.00

(b) Each person soliciting advertising in the city for publication in magazines or trade journals
60.00

(4) AGENTS:

(a) Each person taking orders for any article or merchandise and/or delivering same in person or by an agent shall pay the same license as regular merchant in such business, occupation or profession

(b) Book agent, per annum
35.00

(c) Book agent, per day
10.00

(5) AIR CONDITIONING:

(a) Sales of window units, Merchants, General rates apply



(b) Air conditioning contractor, Contractors license rates apply

(6) AMBULANCE SERVICE. Each person operating an ambulance service when not in connection with a funeral home, shall pay an annual license of
50.00

No license shall be issued for the operation of an ambulance service within city until permission has been granted by the governing body of the city. The city clerk shall not issue any ambulance service license unless the applicant exhibits an insurance policy as here specified: $20,000.00 for all damages arising out of a bodily injury to ne person; $40,000.00 total liability limits on account of one accident; and $10,000.00 for all property damages in any one accident.

(7) ANTIQUES, Merchants, General rates apply

(8) ARCHITECT. Rate for Professions and Occupations shall apply

(9) ATTORNEY AT LAW. Rate for Professions and Occupations shall apply

(10) AUCTIONEER:

(a) Each resident auctioneer
150.00

(b) Each itinerant auctioneer of livestock, merchandise or real estate:

Per week
50.00


Per day
30.00

(11) AUDITOR AND PUBLIC ACCOUNTANT. Rate for Professions and Occupations shall apply.

(12) AUTOMOBILE ACCESSORIES. Merchants, General rates apply

(13) AUTOMOBILE DEALER. The right to deal in new and used automobiles, trucks, tractors, trailers, gasoline and electric motors; also any attachments, replacement parts, accessories and supplies, adapted to and necessary in carrying on business of such business; also to provide vehicle storage and do general repair business on the above mentioned lines in the same location. Plus one-fortieth (1/40) of 1 per cent of gross receipts over $400,000.00
250.00

(14) AUTOMOBILE DEALER (USED). The right to deal in used automobiles, trucks, trailers, tractors, gasoline motors and electric motors; also supplies adapted to and necessary in carrying on business; also to provide motor vehicle storage and do a general repair business on the above mentioned line in the same location. Plus one-fortieth (1/40) of 1 per cent of gross receipts over $50,000.00
150.00

(15) AUTOMOBILE GARAGE OR BODY SHOP. Service and Repair rates apply

(16) AUTOMOBILE FOR HIRE. Merchants, General rates apply

(17) AUTO TRUCKS. Used for carrying goods for hire, Merchants, General rates apply

(18) AUTOMOBILE STOCK CAR RACE TRACK. Merchants, General rates apply

(19) AUTOMBILE. Washing and Greasing Station. Where business limited to these services. Merchants, General rates apply

(20) AWNINGS. Manufacturing or erecting, whether in connection with other business or not, per year
50.00

(21) BAKERY. Each person baking or selling bakery products in the city whether these products were baked in the city or baked outside the city and transported into the city, Merchants, General rates apply

(22) BANKRUPT OR FIRE SALE. Each person selling bankrupt, fire or water-damaged stock of merchandise where such stock or any part thereof has been shipped into the city after such damage or bankruptcy, in addition to other license required, per day. When the bankruptcy or damaged stock was located in the city at the time of such bankruptcy or damage, in addition to other license required by the city, per week
200.00

(23) BARBERSHOP. Merchants, General rates apply

(24) BEAUTY SHOP. Merchants, General rates apply

(25) BICYCLES. Merchants, General rates apply

(26) BICYCLE REPAIR SHOP. Service and Repair rates apply

(27) BILLIARD, POOL OR GAME ROOM. Each billiard, pool or game room shall pay an annual license per table or game device
50.00

(28)
BODY SHOP. Repair and Service rates apply

(29) BOND MAKER. Each person making bail, appeal and/or appearance bonds in any court for a consideration. Any person making more than five bail, appeal and/or appearance bonds during the tax year shall be deemed a bond maker within the meaning of this section
125.00

(30) BOOK STORE. Merchants, General rates apply

(31) Reserved

(32) BOTTLING WORKS. Each person operating a bottling works with manufacturing facilities located within the city shall pay a license based on gross annual receipts of such business. Merchants, General rates apply. Each person without manufacturing facilities located within the city. Merchants, General rates apply

(33) BOWLING ALLEYS, SHOOTING GALLERIES. Each:


Per year on private property
100.00

Per week on private property
20.00

Per month on private property
50.00

(34) BROKER. Brokers or their representatives, dealers in stocks, bonds or furnishing market quotations, Rate for Professions and Occupations shall apply. Gross receipts shall include only commissions, salaries or other payment for services rendered or property sold or bought

(35)B UILDER FOR SELF. Each person who engages in the business of constructing houses or other structures on lots owned by himself for the purpose of selling or renting the same shall pay an annual license tax of.
75.00

In addition thereto such person shall pay an additional license tax in such amount as will equal one-thirtieth (1/30) of one per cent of the cost of each such house or structure when completed. The construction of one house or other structure in the manner covered by this paragraph shall constitute an engagement in business under the terms hereof and shall subject the person engaging in such construction to the license specified in this paragraph. Any person who builds a dwelling or other structure with his own supervision and does not plan to sell or rent said dwelling within a period of twelve (12) months after completion will not be considered a builder. If any person has in the preceding twelve (12) months built or erected a dwelling or other structure acting as a nonbuilder and has sold the same, and if he makes application to the city building inspector for a permit for a second structure within twelve (12) months from the completion of the first dwelling or structure, he will be considered a builder. No half year license will be issued. (For building contractors, see CONTRACTORS, including additional requirements for this category)

(36) BUILDING AND LOAN ASSOCIATION, BANK AND SAVINGS AND LOAN ASSOCIATION (See also Savings and Loan Association) Where capital, surplus, reserves and undivided profits are less than $50,000.00
10.00

$50,000.00 and less than $100,000.00
20.00

$100,000.00 and less than $150,000.00
30.00

$150,000.00 and less than $200,000.00
40.00

$200,000.00 and less than $250,000.00
50.00

$250,000.00 and less than $300,000.00
60.00

$300,000.00 and less than $350,000.00
70.00

$350,000.00 and less than $400,000.00
80.00

$400,000.00 and less than $450,000.00
90.00

$450,000.00 and less than $500,000.00
100.00

$500,000.00 and less than $550,000.00
110.00

$550,000.00 and less than $600,000.00
125.00

$600,000.00 and over
150.00

Each branch bank
10.00

(37) BUILDING CLEANING SERVICE, JANITORIAL SERVICE. Service and Repair rates apply

(38) BUILDING INSULATOR. Contractors license rates apply

(39) BURGLAR AND FIRE ALARMS. Each firm selling, installing or maintaining alarms
100.00

Each additional salesman over one
50.00

(40) BUS TERMINAL 150.00

(41) BUSINESS COLLEGE. See Kindergartens and Schools

(42) BUSINESS MACHINES, AGENTS OR DEALERS. Merchants, General rates apply

(43) BUTANE AND SIMILAR GASES. Each person dealing in, selling or delivering butane, propane or similar type gas commonly known as bottled gas. Merchants, General rates apply

(44) BUTCHER OR MEAT MARKET. Merchants, General rates apply

(45) CABINET MAKER OR WOODWORKING SHOP. Merchants, General rates apply

(46) CARNIVAL. Each street fair and carnival where the object is to promote agriculture

Per week
100.00

All others, per day
200.00

(47) CARPENTER, ROOFER OR TINNER. Each person engaged in business as a carpenter, a roofer or a tinner. Contractors rates shall apply

(48) CARPET, RUG OR MATTRESS CLEANER. Merchants, General rates apply

(49) CARTRIDGES, SHELLS AND AMMUNITION. Merchants, General rates apply

(50) CASH REGISTERS. Merchants, General rates apply

(51) CEMENT FINISHER. Contractors License rates apply

(52) CEMENT MIX. Each person selling ready mix concrete, either wholesale or retail, and does not have a manufacturing facility located in the city. Merchants, General rates apply

(53) CEMENT OR CONCRETE PRODUCTS MANUFACTURER. Each manufacturer of cement blocks, pipe, brick, drainage tile or other like commodity. Manufacturers rates apply

(54) CERAMIC SHOP. Merchants, General rates apply

(55) CERTIFIED PUBLIC ACCOUNTANT. Rate for Professions and Occupations shall apply

(56) CHIROPRACTOR. Rate for Professions and Occupations shall apply

(57) CIGARETTES, CIGARS, AND TOBACCO PRODUCTS - Retail. Merchants, General rates apply

(58) CIRCUS. Circuses, menageries or dog and pony shows, each day
300.00 Each additional truck or vehicle
25.00

(59) CIRCUS SIDE SHOW. Each concession or side show operating alone or in connection with a circus, each per day
50.00

(60) CLINIC. Hospital rates apply

(61) COAL DEALER. Each coal yard or dealer in coal or coke, either wholesale or retail. Merchants, General rates apply


(62) COAL DEALER, ITINERANT. Each itinerant dealer, trader or seller of coal
250.00

(63) COFFEE DEALER. Merchants, General rates apply

(64) COLD STORAGE OR LOCKER PLANT. Plus one-twentieth (1/20) of 1 per cent above $25,000.00 of gross receipts
100.00

(65) COLLECTION AGENCY. Rate for Professions and Occupations shall apply

(66) CONTRACTORS AND SUBCONSTRACTORS.

a. Any person accepting orders or contracts, whether at a fixed price or on a cost plus basis, for doing any work on or in any building or structure requiring the use of paint, stone, brick, mortar, wood cement, structural iron or steel, or any other building material, or shall accept contracts to do any paving or curbing or sidewalks or streets, on public or private property, using asphalt, brick, stone, cement, wood or other composition or who shall accept an order for or contract to excavate earth, rock, or other materials for foundations or any other purpose or who shall accept an order or contract to construct any sewer of stone, brick, terra cotta, or other materials or shall accept a contract to construct highways, bridges, dams, or railroads, the amount of which contract exceeds $100 shall pay an annual license of
125.00

b. And in addition thereon, on each contract of $500 or more shall pay an additional license in such amount as will equal 1/30 of 1 per cent of the amount of each contract, said additional license to be paid before work is begun on any contract.

c. All persons applying for a license under this section must have a sign showing the name of the company painted or otherwise placed on the company trucks. If this requirement is not met within five (5) days after notification by the city, the contractor shall be in violation of this section and shall, on convention, be fined not more than $100 for each offense. It is further ordained that each separate day for which said contractor operates without a sign showing on his company vehicle shall constitute a separate offense until said sign requirement is met.

(1) Contractors. No permit for work of any kind for which license is required shall be issued to contractor, subcontractor, owner or other person by the city building inspector unless the city license inspector shall have first certified that all license taxes have been paid; provided, however, that where the contract is to be performed on a cost plus basis the license tax shall be paid in advance on the estimated cost of the building or structure as estimated by the city building inspector.

(2) Any subcontractor who has not paid city license, who undertakes to do any part of the work contracted for by a general contractor, shall be deemed to be a contractor and shall pay the license prescribed by this license code for the classification to which he is subject.

(3) All general contractors shall furnish the city building inspector or the city license inspector with a full and complete list showing the names and addresses of all subcontractors to whom any work has been let or sublet to be done and will not allow any work to be done by such subcontractor until the required license tax due by said subcontractor has been paid.

(4) If all subcontractors have not been closed or awarded at the time application is made for a permit by the general contractor or by the owner, the general contractor or the owner shall not allow any work to proceed by any subcontractor until such subcontractor has exhibited to him his city license for the work to be done on said job, unless he is certified by the license department or by the city building inspector as having paid city license due by him. In the event that no general contract has been let by the owner, then the owner shall be subject to all the provisions of this section which are required of general contractors.