§ 5.24.060  SERVICES.
   A.   Recreational.
Gross Receipts   Tax per $1 of Gross Receipts
$1 to $50,000   $30 (Minimum)
$50,001 and above   0.0005
   B.   Pick-up and delivery.
      1.   Vehicles operated as an incidental part of a business, licensed and taxed under any other provision of this division or other ordinance of the city, shall not be separately licensed and taxed.
      2.   Every person or company, except as provided for above, conducting a pick-up and/or delivery service by means of a motor vehicle, wagon or any other conveyance, shall pay a license tax as follows:
         a.   Place of business inside city.
Gross Receipts   Tax per $1 of Gross Receipts
$1 to $50,000   $30 (Minimum)
$50,001 and above   0.0002 (Maximum $500)
         b.   Place of business outside city.  Where place of business is outside of the city, the license tax is for the average number of vehicles regularly used in the city (includes retail and wholesale delivery vehicle, taxicab, bus, junk and refuse collecting vehicles, and each trucking, hauling or draying vehicle).
Each vehicle   $20
   C.   Business and personal services.
Gross Receipts   Tax per $1 of Gross Receipts
$1 to $50,000   $30 (Minimum)
$50,001 and above   0.0003 (Maximum $500)
   D.   Repair and maintenance.
      1.   Place of business inside city.
Gross Receipts   Tax per $1 of Gross Receipts
$1 to $50,000   $30 (Minimum)
$50,001 and above   0.0002 (Maximum $500)
      2.   Place of business outside city.  Where the place of business is outside of the city, the license tax is for the average number of vehicles or persons, whichever is applicable regularly used in the city.
Each vehicle or person   $20
   E.   Advertising or publicity.
      1.   Place of business inside city.
Gross Receipts   Tax per $1 of Gross Receipts
$1 to $50,000   $30 (Minimum)
$50,001 and above   0.0003 (Maximum $500)
      2.   Place of business outside city.  Where the place of business is outside of the city, the license tax is for the average number of persons regularly used in the city if not specifically noted otherwise below.
Each person   $20
Billboard or signboard   10 ea.
Kleigh light   10 ea.
Advertising bench   10 ea.
Loudspeaker (for each day used)   20 ea.
Permit for distributing advertising   25 (¼ yr.)
('61 Code, § 13.40)  (Ord. 402, passed  - - ; Am. Ord. 582, passed  - - ; Am. Ord. 651, passed  - - )