CHAPTER 110: BUSINESS TAXES AND FEES
Section
Business License Tax
   110.01   License required
   110.02   Issuance of license
   110.03   License fee and payment
   110.04   Posting of license
   110.05   Exhibition of license required
   110.06   License not transferable
   110.07   Exemption
   110.08   Revocation
   110.09   Civil action
   110.10   Currently licensed business
Public Utilities
   110.25   Definition
   110.26   License fees
   110.27   Payment due
   110.28   Records open for inspection
BUSINESS LICENSE TAX
§ 110.01 LICENSE REQUIRED.
   (A)   It is unlawful for any person to carry on any trade, calling, profession, occupation, or business without having procured a license from the City and complying with any and all regulations of such trade, calling, profession, business, or occupation specified in this subchapter.
   (B)   Persons operating without a required license shall be prevented from continuing such activity by all proper means available to the City.
(Prior Code, § 9-2-1) Penalty, see § 10.99
§ 110.02 ISSUANCE OF LICENSE.
   (A)   It shall be the duty of the Finance Department to prepare and issue a license under this subchapter for every person, firm, company, or corporation liable to pay a license hereunder, and to state in each license the amount thereof, the period of time covered, the name of the person, firm, or corporation for whom issued, the trade, calling, profession, occupation, or business licensed, and the location or place of business where said trade, calling, profession, occupation, or business is carried on.
   (B)   The City shall establish an application form which will assure that other provisions of this code are being met. No license shall be issued until the applicant and his or her place of business comply with all provisions of this code. Applicants owing the City money shall not receive a license unless arrangements have been made with the manager for elimination of the debt.
   (C)   A separate license must be obtained for each branch establishment or separate place of business in which any trade, calling, profession, occupation, or business is carried on. Each license shall authorize the person obtaining such license to carry on, pursue, or conduct only that trade, calling, profession, occupation, or business described in such license and only at the location or place of business which is indicated.
(Prior Code, § 9-2-2)
§ 110.03 LICENSE FEE AND PAYMENT.
   (A)   To secure a license required by this subchapter, every person engaged in any trade, calling, profession, occupation, or business within the City shall pay an annual fee as follows.
Description
Fee
Description
Fee
Bank: capital, surplus, and financial institutions when undivided profits are:
Less than $300,000
$300,000 and over
$100
$150
Barber - individual
$25
Barber shops and owner
$50
Beauty operators/individual
$25
Beauty shops and owner
$50
Club license - all spirituous liquor
$250
Distiller, brewer, winery’s license
$125
General fixed business (that maintains a physical location in the City limits) - other than specified in this table
$50
General fixed business (that maintains a physical location outside the City limits)
$100
Grocers license - all spirituous liquor
$200
Grocers license - beer and wine
$175
Hotel/motel retailer - all spirituous liquor
$250
Hotels, motels, hospitals, rest homes, sanitariums, and apartment complexes:
1-10 rooms/units
$50
11-50 rooms/units
$75
Over 50 rooms/units
$100
Three or more residential rental units (single-family housing)
$50
Commercial rentals
$50
Off-sale retailer - all spirituous liquor
$150
Off-sale retailer - beer and wine
$125
Off-sale retailer - beer only
$100
On-sale retailers - all liquor
$250
On-sale retailers - beer only
$150
On-sale retailers - beer and wine
$175
Restaurant retailer - all spirituous liquor
$250
Restaurant retailer - beer and wine
$200
Restaurant retailer - beer only
$175
 
 
Medical Marijuana
Annual medical marijuana business license application and investigation fee
$500
Annual medical marijuana business license fee
$250
Annual medical marijuana employee license fee (per employee)
$250
 
 
Sexually-Oriented Business
Business license ($500 non-refundable application fee)
$500
Employee license
$100
 
 
Peddler, Solicitor, Transient Merchant, and Vendor/Special Events/Roadside
 
Carnival license
$75
Late fees per month
$5
Per day
$25
Per month in excess of one month
$300
October 1 through June 30 full fee. Prorate at July 1 to September 30
 
 
   (B)   A year within the meaning of this subchapter shall commence on October 1 and end on September 30. The Finance Department shall prorate the fee charged for licenses issued on or after July 1, whereupon the fee through September 30 shall be one-half the license fee.
(Prior Code, § 9-2-3) (Ord. 04-11, passed 9-13-2004; Ord. 05-02, passed 4-11-2005; Ord. 14-10, passed 11-10-2014)
§ 110.04 POSTING OF LICENSE.
   (A)   Every person, firm, company, or corporation having a license under the provisions of this subchapter and carrying on a trade, calling, profession, occupation, or business at a fixed place of business shall keep such license posted and exhibited, while in force, in some conspicuous part of the place of business. The license shall set forth the address of the business if it operates from a fixed place of business and if the fixed place of business is to be located at a different location after issuance thereof, the licensee shall pay a transfer fee of $10 and be issued a new license for the remainder of the license term, said new license setting forth the new address of the business.
   (B)   Every person having a license and not having a fixed place of business shall carry such license with him or her at all times while carrying on that trade, calling, profession, occupation, or business for which the same was granted. Every person, firm, company, or corporation having a license under the provisions of this subchapter shall produce and exhibit the same when applying for a renewal thereof and whenever requested to do so by any police officer or by any other authorized to issue, inspect, or collect licenses.
(Prior Code, § 9-2-4) Penalty, see § 10.99
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