§ 11.01.250 ANNUAL BUSINESS TAX IMPOSED; SCHEDULE OF RATES.
   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))