A. Unless otherwise provided under schedules B and C of this section, every person who engages in business within the city whose gross receipts in a license year exceeds $5,000.00, shall pay a license tax based upon the average number of employees employed during the prior year, as follows:
1 employee - $25.00.
2 - 5 employees - $40.00.
6 - 10 employees - $50.00
11 - 15 employees - $60.00.
16 - 20 employees - $70.00.
21 - 25 employees - $80.00.
Over 25 employees - $80.00 plus $1.00 for each employee in excess of 25.
In determining the average number of employees employed during the year preceding a license year, the number of employees earning wages during each of the four calendar quarters preceding the license year shall be added together and the sum thereof divided by four (4).
B. Flat Rate.
Amusement concession or ride - Each $10.00 per month.
Animal show, carnival or circus - $100.00 per day.
Auto parking lot - $25.00 per parking lot.
Auto race track - $100.00 per year.
Bowling alley - $7.50 per alley.
Cardrooms, pool halls - $4.00 per table.
Christmas tree vendor - $10.00 per month.
Clairvoyants, fortune-teller
s, astrologers, palmists - $100.00 per year.
Hospitals, sanitariums, rest and nursing homes - $1.50 per bed - Minimum $ 18.00.
Hotels, motels, apartments:
3 to 5 rental units - $18.00.
6 to 50 rental units - $18.00 plus $1.00 per unit in excess of 5 units.
51 to 100 rental units - $63.00 plus $0.50 per unit in excess of 50 units.
Over 100 rental units - $88.00 plus $0.25 per unit in excess of 100 units.
Lock boxes - $2.00 per box.
Pickup or delivery from outside city - $30.00 per year for first vehicle; $10.00 per year for each additional vehicle.
Retailers or wholesalers of concrete, aggregates, rock, sand, gravel, or plant mix - $25.00 per truck - Maximum $100.00.
Roominghouses and boardinghouses:
3 rooms - $13.00.
4 to 50 rooms - $13.00 plus $1.00 per room in excess of 3 rooms.
51 to 100 rooms - $70.00 plus $0.50 per room in excess of 50 rooms.
Over 100 rooms - $85.00 plus $0.25 per room in excess of 100 rooms.
Trailer courts - $18.00 for the first 5 rental units or less plus $1.00 for each unit in excess of 5 units - Maximum $65.00.
Vehicles for hire - Passenger - $24.00 per vehicle.
Water public utility - $1.50 per service connection within city.
C. Gross Receipts. In determining the tax liability under this section, the gross receipts from operations during the twelve (12)-month period immediately preceding the current license year shall be used. If a business has operated less than twelve (12) months immediately preceding the license year, gross receipts shall be estimated by the finance director for the current license year, for use in determining the amount of tax due.
Coin- or Currency-Operated Machines:
Gross receipts Tax
$5,000.00 - $10,000.00 $30.00
Over $10,000.00 $30.00 plus $1.00/$1,000.00 in excess of $10,000.00
Solid Waste Collectors: Percentage of all gross receipts from customers served within the city as follows:
Containers up to 32-gallon capacity and all other pickups not included in schedules below: 3% of gross receipts.
Container (1-to 3-yard capacity) - 2% of gross receipts. Drop box (Any container in excess of 3-yard): 1% of gross receipts.
(Prior code § 13.23 (Ord. 1098, Ord. 1103, Ord. 1115 §2, Ord. 2113 §1, Ord. 2355 §6))