A. Regular Business License Fees; Examples:
1. Rates Established: Unless exempted by the provisions of section 4-1-7 of this chapter, the rates or amounts of business license fees for all businesses and professions shall be established by resolution of the City Council. The rates shall be established based on the yearly gross sales receipts or revenues of the business or profession, unless the rate is established by some other method as set forth in this chapter. In the case of businesses making sales and rendering services, the gross revenue from both sales and services shall be considered the equivalent of gross sales.
2. Examples: The following are examples of businesses and professions whose business license fees shall be established based on yearly gross sales or revenues; however, the list is for elaboration purposes only and is not intended to be an all inclusive list. The list of examples is as follows:
Accountant
Amusement machines
Amusement park
Animal kennels
Appraisers
Architects
Arts
Attorneys
Automobile, bicycles sales and repairs/rentals
Bail bond broker
Barbershops
Beauty parlors
Bond securities
Bookstores
Bricks and adobe sale and manufacturing
Building and loan associations
Building maintenance
Building supplies
Buses
Business machines and supplies
Cabinet or carpentry shops
Car wash
Childcare
Chiropodist
Chiropractor
Clothing stores
Coin operated amusement machines
Collection, finance and insurance agencies
Computer sales and services
Concrete and cement products
Consultants
Contractors
Convalescent homes
Cosmetologist
Crafts/hobby shops
Dairies and ice cream parlors
Dance teachers
Dealer in gasoline, motor fuel and/or oil
Delivering
Dental laboratories
Dentist
Department stores
Detective service
Diesel/motor vehicle fuel sales
Doctor
Drive-up
Eating establishments
Engineer
Engineers, civil
Engineers, mining
Entrepreneur
Equipment leasing
Equipment rentals
Express companies
Exterminator
Fabric shops
Finance companies
Florist
Fuel oil sales
Funeral homes and cemeteries
Furniture stores
Garage (auto repair and supplies)
General repair shop
Gift and novelty shop
Grocery store/food products
Grooming shops (animal)
Hardware stores
Health studios
Hospital supplies and clinics
Hospitals
Hotel dining rooms
Hypnotist
Ironworks
Janitorial service
Jewelry stores
Jukeboxes
Junk dealers
Laundries and laundromats
Leather goods and services
Linen rental services
Loan agent
Machine shops
Massage parlors
Medical facilities
Medical labs
Microfilming
Mobile food vendors
Mortician
Motion picture production
Music machines
Music teachers
New/used shops
Newspapers/publishers
Nonresident
Paint store
Pawnshops
Pest control
Pet shops
Petroleum products
Photographers and studios
Physicians
Public transportation
Recycling companies
Residential facility for groups
Restaurants
Sales
Sales of musical instruments
Sales, repairs and rental
Service machines
Service stations (auto)
Shoe stores and repair shops
Skating rink
Slot machines sales and repairs
Soft drink sales and bottling plants
Spas
Sporting goods store
Stage lines
Stockbroker
Subcontractors
Surgeons
Tailoring and dressmaking
Taxies
Teachers
Television sales and services
Upholstery shops
Vending machines
Veterinarians
Wedding chapels
Welding shops
Yard maintenance
B. New Business; No Gross Established: If, at the time of filing an application for a business license, no sales or services have been made or performed by the applicants, the applicant shall pay the minimum fee established by resolution of the city council.
C. Apartment Business License Fees: The business license fee shall be established by resolution of the city council and shall be based upon the number of apartment units, whether or not the person conducting such business is a resident of the city.
D. Hotel, Motel, Boarding And Rooming House Business License Fees: The business license fee shall be established by resolution of the city council and shall be based upon the number of rooms.
E. Mobile Home Park, Trailer Park Business License Fees: The business license fee shall be established by resolution of the city council and shall be based upon the number of spaces.
F. Utility Business License Fees: The business license fee shall be established by resolution of the city council and shall be based on gross sales, but shall include a maximum fee. (Ord. 517, 9-8-1998)
G. Residential Rental Property License Fee: The business license fee for residential rental property shall be established by resolution of the city council and shall be based upon the number of residential rental units.
H. Commercial Rental Property License Fee: The business license fee for commercial rental property shall be established by resolution of the city council and shall be based upon the yearly gross receipts or revenues of the commercial rental property units. (Ord. 531, 8-24-1999)