(A) The city hereby finds that the following occupations are of such a nature as to require special regulation and supervision and therefore the following minimum license fees are imposed on every person engaged in the business, occupation, calling or profession, or using, holding or exhibiting articles named in this section who shall pay in advance to the city for each calendar year (or fraction thereof in the case of a new business) the license fee or fees herein set forth which payment shall be a credit on the license fee as otherwise provided in § 110.03 of this chapter; provided, however, that where minimum fees are set forth in the following table for a period of less than one (1) year the same shall be considered as the minimum fee due for the period set forth in the table and shall be paid in advance of engaging in the activity.
(B) If a licensee is engaged in more than one (1) type of activity in one business entity, the highest minimum license fee shall apply. In the following table the words "before showing" shall mean that the license fee per showing is due prior to the date of each showing. Where the word "yearly" appears, the same shall mean that the minium fee shall be due on or before the first day of January, and shall be for the ensuing year ending December 31 and for a like period of time for each succeeding year thereafter.
(C) In no event shall any minimum fee set forth under this section be reduced for the reason that the business or activity covering same shall have been commenced subsequent to the first day of January of the tax year.
Fee Schedule
| |
Occupations | Fee |
Fee Schedule
| |
Occupations | Fee |
CARNIVALS regardless of local sponsorship, per week (before showing) | $200.00 |
CIRCUSES, regardless of local sponsorship, per week (before showing) | $200.00 |
CITY DIRECTORY, twelve (12) free copies of city directory | $50.00 |
DOOR-TO-DOOR SALESMEN, whether itinerant or not, each salesman, yearly | $25.00 |
NURSERYMEN, ITINERANT, yearly | $25.00 |
PEDDLERS: (1) Produce grown or produced in the county (2) General peddlers, yearly (3) Peddlers participating in festivals sponsored by organizations defined as exempt under § 110.01, definition of "BUSINESS" | Exempt $25.00 Exempt |
PINBALL, JUKEBOX, ETC., Every person conducting or engaging in the business of operating, renting, leasing, selling, distributing or installing any machine board, table or device where same is operated by the insertion of a coin, or any counter device where same is operated or otherwise, used for amusement or skill, same and except those used solely for the purpose of vending chewing gum, peanuts, candy, cigarettes, or other merchandise and about which there is no element of amusement or skill, shall pay a license fee per machine. License shall be publicly displayed on each machine each year, this amount each machine, yearly | $10.00 |
(Ord. 12-7-01, passed 12-10-07)