A. General business. Every business of retailing, merchandising, wholesaling, manufacturing, processing, distributing, warehousing, or any other business activity involving a product not otherwise specifically provided for herein nor exempt from the provisions of this division; and which business is conducted from any premises within the city.
B. Professional. Every person and company, wherever located, engaged in or carrying on, within the city, any profession requiring satisfactory compliance with written and/or oral examination standards adopted by a branch of the state or federal government and/or requiring a certain amount of tenure with such branch of government. Such professions to include but not be limited to:
Certified public accountant
Chiropodist or podiatrist
Clinical laboratory technologist
Engineer (all types)
Osteopathic physician and surgeon
Physician and surgeon
C. Coin-operated machines. Any machines that dispense a product, or provide a service or amusement; resulting from insertion or use of a coin, slug, token, plate, disc, plug, key, check or other device, or money, or things of value (newsracks, money exchange and U.S. postage stamp machines, whether or not coin operated are exempt under this title).
D. Services. Every business of providing, transporting, maintaining, or performing labor for the benefit of another within the city of supplying some general demand for the benefit of another within the city which does not produce a tangible commodity; as well as every business of transporting, maintaining, storing, or repairing tangible commodities within the city whether or not such business is conducted from a premise, vehicle, or mobile location within or outside the city. Services do not include performances, exhibitions and amusements nor do they include professional within the terms of this division. Such services to include but not be limited to:
Golf courses (including miniature)
Motion picture theaters (including drive-in)
Pool halls (including billiards and snooker)
2. Pick-up and delivery.
Junk and refuse collectors
Retail and wholesale delivery
Taxicabs, buses and U-drive cars
3. Business services.
Broker—stocks and bonds
Consulting and advising
Credit and collection
Designing and drafting
Landscaping and gardening
Tabulating and machine accounting
Typing and shorthand
4. Personal services.
Masseur or masseuse
Tutoring and instruction
5. Repair and maintenance (not building trade).
Product repair and service
Spraying and fumigating
Tree surgery, trimming and removal
6. Advertising and publicity.
Displays and posters
Newspapers, magazines and radio stations
E. Contracting and building trades. Any person or company, wherever located, which is licensed as a contractor by the state; and who undertakes to or offers to or purports to have the capacity to undertake to or submits a bid to, or does himself or by or through others, construct, alter, repair, add to, subtract from, improve, move, wreck or demolish any building, highway, road, railroad, excavation or other structure, project, development or improvement, or to do any part thereof, including the erection of scaffolding or other structures or works in connection therewith within the city, is defined as a contractor and comes under this classification. The term CONTRACTOR includes general engineering contractor, general building contractor, subcontractor and specialty contractor.
1. A BUILDER-OWNER is a person or company employing subcontractors, specialty contractors, general engineering contractors, or workman under his or her supervision and direction by the hour or day, for the purpose of constructing improvements on real property owned by it within the city. It shall be taxed herein the same as a general building contractor unless its only building activity is constructing on its property a single-family or two-family dwelling unit or addition thereto which will be used in whole or in part for the purpose of its own occupancy for a period of not less than one (1) year.
2. A BUILDING TRADESMAN, wherever located, is any person engaged within the city, in any trade, art, calling, avocation or occupation of the building trades not licensed as a contractor by the state.
F. Rental of property and accommodation. Includes every person or company engaged in, the business of renting, leasing, providing, exchanging or trading, without loss of ownership, any land, dwelling, building, structure or portion thereof for the purpose of occupancy, sleeping, lodging, boarding, or other use and accommodation. The license tax for the rental of properties is determined by ownership of the property. Agents acting for property owners are responsible for payment of the license tax on rentals, and in addition, are subject to the license tax under business services. Such rental and accommodation to include but not be limited to:
1. Business property (rental).
a. Buildings or portions thereof used for any business, commercial or industrial purposes
b. Land (for any purpose)
2. Residential property (rental).
b. Auto courts
Dwelling or portion thereof
G. Performances, exhibitions and amusements. Includes every person or company engaged in the business of conducting, showing, exhibiting, or propounding the appearance, skills, abilities or art of any human or animal or thing, under any circumstances not covered by one (1) of the above classifications. Such performances, exhibition and amusement to include but not be limited to:
Animal shows and zoos
Circus or menagerie
Moving pictures (taking of)
H. Soliciting or peddling.
1. SOLICITING means any person who by phone or any other means of communication or in person goes from house to house, or place to place and who, by appointment, invitation, visitation or other means, performs, or seeks to perform, consummates or seeks to consummate any element of any sale or of any order for sale for any goods, wares, merchandise, service, or other things of value for future delivery.
(See § 5.08.080)
2. PEDDLING means any person traveling by foot, wagon, automobile, vehicle, or any other type of conveyance, from place to place, from house to house or from street to street, carrying, conveying or transporting goods, wares, merchandise, foods or services and exposing the same for sale or making sales or delivering articles to purchasers.
I. Seasonal business. Every business of retailing, wholesaling or merchandising which is applicable to a holiday, season, event or celebration officially recognized by the Council of the city; and which business is conducted from any premises within the city for a period not to exceed sixty (60) days.
('61 Code, § 13.3) (Ord. 402, passed - - ; Am. Ord. 671, passed - - )