(A) The following local business taxes shall be accrued and collected annually, unless otherwise provided, on the following businesses, occupations, and professions. These fees may be hereafter changed and amended from time to time by a resolution adopted by the City Commission pursuant to the authority of this chapter.
(1) Amusement/entertainment/recreation:
(a) Entertainment establishment or facility (museum and the like), $100.
(b) Theater:
1. 0 to 500 seats, $200.
2. 501 to 1,000 seats, $400.
3. Over 1,000 seats, $600.
4. Drive-in, $400.
(c) Sightseeing vehicles (unit may be trolley, train, or other vehicle), per vehicle, $200.
(d) Recreational/exercise establishment or facility (golf course, tennis courts, health club, or similar activity). Note: Associated food/beverage facilities to be licensed under division (A)(4) of this section, $150.
(e) Special events (fair, circus, carnival, art show, craft show, and the like), $100.
(2) Coin-operated machines:
(a) Coin-operated machines accessible to public, nonlaundry, per unit, $10.
(b) Coin-operated machines, laundry:
1. Less than 25 machines, $50.
2. 25 or more machines, $100.
(3) Financial institutions: All financial institutions, including banks, savings and loan associations, finance companies, and credit unions, $100.
(4) Food/beverage service activities:
(a) No seats (take out, deli, catering), $50.
(b) Seating 1 to 15, $50.
(c) Seating 16 to 50, $100.
(d) Seating 51 to 150, $150.
(e) Seating 151 and over, $200.
(5) All gas stations, including those offering repairs and other accessory uses:
(a) Each nozzle, $20.
(b) Convenience store with pumps:
1. Less than 10 nozzles, $300.
2. 11 to 20 nozzles, $500.
3. More than 20 nozzles, $700.
(6) Hospital:
(a) Human, per bed, $5.
(b) Veterinary, per facility, $50.
(7) Insurance: Companies writing any class of insurance upon any person or property residing or located within the city limits or risks occurring within the city limits, $50.
(8) Manufacturing/processing/publishing:
(a) Employing 1 to 3 people, $50.
(b) Employing 4 to 8 people, $100.
(c) Employing 9 to 20 people, $150.
(d) Employing 21 to 50 people, $200.
(e) Employing over 50 people, $250.
(9) Private schools or child care:
(a) Less than 25 pupils, $50.
(b) 25 or more pupils, $100.
(c) Individual schooling, including tutoring, piano, or other musical instrument lessons, golf lessons, and the like, not in multiple setting, $50.
(10) Rentals: (Note: Associated food/beverage facilities to be licensed under division (A)(4) of this section.)
(a) Motel/hotel/timeshare, per unit, $5.
(b) Guesthouse/bed and breakfast, per unit (minimum fee $50), $5.
(c) Campground or mobile home park or trailer camp, per space, $5.
(d) Commercial parking lot, $60.
(e) Motor driven vehicles: (automobiles, motorcycles, trucks, jet skis, and boats), $100.
(f) Storage units:
1. 1 to 15 units, $50.
2. 16 to 50 units, $100.
3. 51 to 150 units, $150.
4. Over 150 units, $200.
(11) Retail, mail order, wholesale sales or rental: Gross square footage of entire structure area, including display area and storage, associated offices, rest rooms, and the like:
(a) 0 to 500 square feet, $50.
(b) 501 to 2,000 square feet, $75.
(c) 2,001 to 5,000 square feet, $100.
(d) 5,001 to 25,000 square feet, $200.
(e) Over 25,000 square feet, $400.
(f) Predominantly outside display( such as, nursery or tree farm), $50.
(g) Door to door solicitation, $100.
(h) Based from home (see restrictions and conditions for home occupational licenses), $50.
(i) Temporary/seasonal (see associated regulations), $100.
(12) Services:
(a) Professional/general service provider licensed by the state not included in division (A)(12)(c) through (f) of this section, per person, $50.
(b) General service provider not licensed by the state, per business, $50.
(c) Contractors/sub contractors related to the construction industry, $75.
(d) Real estate brokers, firms, or agents:
1. Each broker of record or firm, $50.
2. Each sales person or broker sales person, $20.
(e) Funeral home, cemetery, or both, $150.
(f) Barber, beauty, and nail salons:
1. 1 to 3 work stations, $30.
2. More than 3 work stations, each work stations, $10.
(13) Transportation:
(a) Airlines, $100.
(b) Vehicle, including taxicabs, bus service, and ambulance service, per vehicle, $50.
(14) Utility/communications:
(a) Telephone, gas, cable television, solid waste pickup, telegraph and similar utilities, $200.
(b) Radio stations, television stations maintaining business office within city, $100.
(B) For those businesses, occupations, or professions not specifically classified in division (A) above, the following shall apply. For the privilege of maintaining any office or conducting any business, occupation, or profession within the city, it is the intention of this chapter that a receipt shall be required, and if the amount of the business tax is not specifically provided for in division (A) above, then the amount shall be fixed by the City Commission, upon application, in accordance with §§ 111.02 and 111.03.
(Ord. 12, passed 5-28-74; Am. Ord. 114, passed 9-4-80; Am. Policy adopted 9-27-84; Am. Ord. 415, passed 2-16-89; Am. Ord. 531, passed 12-6-90; Am. Ord. 699, passed 7-21-94; Am. Ord. 1221, passed 10-19-06)