A business license tax, annual unless otherwise noted, is imposed by this Subchapter for the purpose of only raising revenue for the City and not for the purpose of regulation. Such tax is imposed upon the businesses described below at the rates designated below:
Business Classification | Rate Category |
Advertising, public relations, and marketing | GRT-F |
Ambulance service | $120.00 per year per vehicle. |
Amusement machines | $100.00 per year per device and machine. |
Animal hospitals, kennels and boarding stables | GRT-G |
Animal shows when performance involved and or admission charged | $240.00 for the first day of the event plus $120.00 for each additional day and $24.00 per day for each food concession. |
Art antique show promoter | $40.00 for the first two (2) days of the event plus $20.00 for each additional day. |
Art antique show vendors | $4.00 for the first two (2) days of the event plus $2.00 for each additional day. |
Arcade, amusement | $200.00 per year plus applicable per device and machine tax. |
Artist/art gallery | GRT-E |
Auctioneers | $1,000.00 per year, or at the option of the auctioneer, $100.00 per day. |
Auction house | GRT-G |
Bankruptcy sales or closing out sales | $240.00 for thirty (30) days, $480.00 for sixty (60) days. |
Bars | |
When no entertainment supplied | $250.00 per year. |
When minimum entertainment supplied | $375.00 per year. |
When regular entertainment supplied | $500.00 per year. |
Business & administrative office services | GRT-F |
Bus service, charter or otherwise | $150.00 per vehicle per year. |
Carnivals | $288.00 per day plus $28.00 per day for each side show, game booth and food concession. |
Car wash | GRT-E |
Cemeteries, mausoleums, and mortuaries and funeral parlors | GRT-G |
Charitable organization | Tax exempt |
Check cashing service | $200.00 per year. |
Child care/schools for profit (incl. trade & vocational) | GRT-D |
Children's mechanical riding equipment and devices | FRTM-A |
Christmas trees, decorations and miscellaneous merchandise sales other than in connection with a business already paying a tax hereunder | $50.00 per year. |
Contractors | GRT-D |
Computer software development | GRT-F |
Computer software consulting | GRT-G |
Detective agencies, private police agencies, watchmen, and security guard agencies | GRT-G |
Employment/staffing agency | GRT-F |
Fortune-telling | $550.00 per year. |
Gardeners | $75.00 per year. |
Graphic arts/design | GRT-F |
Health clubs, spas or other similar types of establishments including massage establishments | GRT-G |
Hospitals | GRT-G |
Insurance agent/broker | GRT-F |
Junk/secondhand dealers and collectors | GRT-G |
Klieg light operators | $200.00 per year, or $20.00 per day for each location the light is operated. |
Laboratories (medical, dental and orthopedic) | GRT-G |
Laminating machines | FRTM-A |
Laundromats, when operated as a business located in a hotel, motel, apartment house and multiple unit structures | GRT-A |
Laundry services/dry cleaning | GRT-D |
Lectures, limited time performances, or shows | $50.00 for first day and $10.00 for each day thereafter. |
Locksmiths | GRT-E |
Maintenance service or janitorial service | GRT-E |
Manufacturing establishments not otherwise listed | GRT-B |
Massage technician | $350.00 per year per technician. |
Miscellaneous business not otherwise referred to herein | GRT-E |
Multimedia business | GRT-D |
Oil storage tank stations | $500.00 per year. |
Oil well operations | $40.00 per $1,000.00 of gross receipts resulting from the production of oil, gas, or other hydrocarbon substances. |
Pawnbrokers | GRT-G |
Personal services | GRT-D |
Photocopy machines | FRTM-A |
Postage stamp machines | FRTM-B |
Printing, publishing, and distribution of materials by home delivery or by news racks | GRT-E |
Production businesses, television and motion picture: | |
Itinerant motion picture/television producers | $1,500.00 per year or $250.00 per day, at the producer's option. |
Motion picture/television production on City streets or other public places or on locations other than a motion picture/television studio | $330.00 per day. |
Professional services | GRT-G |
Property management services | GRT-F |
Public parking in lots or garages where a fee or rental is charged directly or indirectly | $70.00 per year plus $7.00 per one thousand (1,000) square feet of lot space. |
Recreation and entertainment | GRT-G |
Rentals: Motor vehicles, residential, commercial and personal property | GRT-A |
Repair/machine shops | GRT-D |
Research/development | GRT-F |
Restaurants and other food and drink establishments | GRT-B |
Residential care/resthomes | GRT-D |
Retail | GRT-B |
Scales, weighing devices | FRTM-B |
Service stations, gasoline, diesel | GRT-B |
Soliciting or distributing handbills and promotional materials and other canvassing | $120.00 per person per year. |
Street vending from a non-motorized vehicle | $120.00 per vendor per year. |
Studios, motion picture/television/radio | GRT-C |
Talent/modeling agency | GRT-F |
Taxicabs | $250.00 per year, plus $250.00 for taxicab renewal fees, $400.00 for each licensed vehicle and $30.00 for each driver. |
Telecommunications/utility provider | GRT-D |
Telephone solicitors | $50.00 per year per person if licensee has another current in-city license with City. $100.00 per year per person if this is the only in-city license with City. |
Theatres and temporary entertainment provided under a tent or temporary structure | $200.00 per day to hold the event plus $20.00 per day for each sideshow, game booth and food concession. |
Theatres for plays and motion pictures | GRT-D |
Towing service | GRT-D |
Trade shows, commercial promoters | $40.00 for first two (2) days, plus $20.00 each additional day. |
Travel agencies | GRT-E |
Trucking and transportation | GRT-D |
Used cars, trailers, or mobile homes, wholesale or retail sales | GRT-B |
Van and storage, including personal property movers | GRT-E |
Vehicle: | |
Operating from a business outside the City | $120.00 per vehicle per year. |
Used by persons maintaining a fixed place of business outside the City serving residents of the City irrespective of the number of vehicles used | $200.00 per year. |
Used as a mobile lunch-wagon for selling or delivering box lunches, confections, refreshments, cigarettes, tobaccos and like merchandise within the City. | $400.00 per year. |
Used for laundry collection, drycleaning, pressing or diaper service, linen or towel service | $200.00 per year for no more than two (2) vehicles, plus $50.00 for each additional vehicle. |
Vending machines: | |
Dispensing any food, drink or other edibles or merchandise (except bulk) | FRTM-A |
Dispensing in bulk unsorted confections, nuts, or merchandise at random without selection by the customer | GRT-D |
Dispensing cigarettes | FRTM-B |
Vendors | $7.00 for the first two (2) days, plus $3.50 for each additional day. |
Warehouses not used in connection with established businesses in the City | |
Less than five thousand (5,000) square feet | $150.00 per year |
Five thousand (5,000) square feet | $300.00 per year |
Ten thousand (10,000) —twenty thousand (20,000) square feet | $600.00 per year |
Over twenty thousand (20,000) square feet | $1,000.00 per year |
Wholesale establishments | GRT-B |
Wrecking yards, scrapyards, junkyards, and salvage yards | $1,000.00 per year |
('65 Code, § 19-44) (Ord. No. 87-001 § 1; Ord. No. 88-016 § 1; Ord. No. 91-017 § 1; Ord. No. 92-017 § 1; Ord. No. 2022-012 § 1 (part))