Every business of providing, transporting, maintaining or performing labor for the benefit of another within the city of supplying some general demand for the benefit of another within the city which does not produce a tangible commodity; as well as every business of transporting, maintaining, storing or repairing tangible commodities within the city whether or not such business is conducted from a premises, vehicle or mobile location within or outside the city. Services do not include performances, exhibitions and amusements nor do they include professional within the terms of this chapter.
(a) Recreational.
(1) Recreational services include, but are not limited to:
Bowling alleys; dance halls; driving ranges; golf courses (including miniature); motion picture theaters (including drive-in); pool halls (including billiards and snooker); riding stables; skating rinks; social clubs; swimming pools.
(2) Fees.
Gross Receipts | Tax Per $1.00 of Gross Receipts |
$1.00 to $50,000.00 | $ 50.00 (Minimum) + |
$50,000.00 to $500,000.00 | .0002 |
$500,000.00 and above | .0001 (Maximum $1,000.00) |
(b) Pick-up and Delivery.
(1) Pick-up and delivery services include, but are not limited to:
Junk and refuse collectors; retail and wholesale delivery; taxicabs, buses and U-drive cars.
(2) Fees. Vehicles operated as an incidental part of a business, licensed and taxed under any other provision of this chapter or other ordinance of the city, shall not be separately licensed and taxed.
Every person or company, except as provided for above, conducting a pick-up and/or delivery service by means of a motor vehicle, wagon or any other conveyance, shall pay a license tax as follows:
Gross Receipts | Tax Per $1.00 of Gross Receipts |
$1.00 to $50,000.00 | $ 50.00 (Minimum) + |
$50,000.00 and above | .0002 (Maximum $1,000.00) |
(c) Business and Personal Services.
(1) Business services include, but are not limited to:
Answering service; appraising; assayer; auctioneering; banking; bookkeeping; broker-business opportunities; broker-stocks and bonds; consulting and advising; credit and collection; designing and drafting; employment bureau; escrow; insurance adjusting; interior decoration; landscaping and gardening; loan company; messenger; parking lot; property management; tabulating and machine accounting; typing and shorthand.
(2) Personal services include, but are not limited to:
Ambulance; barber; baths; cosmetologist; interpreter; masseur or masseuse; physical culture; shoe shining; tutoring and instruction.
(3) Fees.
Less than six single-family dwellings: No fee
One business property or six or more single-family dwellings, or two or more residential rental units all of which are located on one parcel:
Gross Receipts | Tax Per $1.00 of Gross Receipts |
$1.00 to $50,000.00 | $ 50.00 (Minimum)+ |
$50,000.00 and above | .0002 (Maximum $1,000.00) |
(d) Repair and Maintenance (not building trade).
(1) Repair and maintenance services include, but are not limited to:
Auto wash; drycleaning; janitorial; laundry; product repair and service; spraying and fumigating; tree surgery, trimming and removal; watch repairing.
(2) Fees.
Gross Receipts | Tax Per $1.00 of Gross Receipts |
$1.00 to $50,000.00 | $ 50.00 (Minimum) |
$50,000.00 to $500,000.00 | .0002 |
$500,000.00 and above | .0001 (Maximum $1,000.00) |
(Ord. 453 § 2, 1991; Ord. 383 § 3 Ex. B (part), 1986).