2-1-12: GROSS SALES; SCHEDULE OF FEES:
Any person who, at a fixed place of business in the City, provides any sales oriented services designated within this section, or sells goods, wares or merchandise, whether on commission or otherwise, or operates any of the following businesses must obtain a license from the business license official for each branch of his or her business:
Advertising samples.
Airlines, airline ticket locations.
Alarm systems.
Amusement parks.
Animal dealer. A person who, for compensation or profit, buys, sells, breeds, grades or imports animals for resale.
Animal retailer. A person who acquires pets for resale.
Antiques.
Appliance sales.
Arts/handicraft supplies.
Automobile and airplane parts.
Automobile (new and used) leasing for a term of more than three (3) months, operators of used car lots containing only cars capable of being moved under their own power; provided, that the person operating an automobile sales agency (new car dealer) may, under his or her license for such agency, conduct a used car department solely in connection with such automobile sales agency (new car dealer) for the sale of used cars taken in trade by him or her for new cars and the fee schedule enumerated in this section shall apply to the combined gross semiannual sales of such new and used cars. Transient automobile sales are limited to one sale per year, per business and said sale shall not exceed two (2) consecutive days.
Automobile painting.
Automobile sales agency (new and used car dealer). (Ord. 503, 10-25-2016)
Automobile services, garage, automobile repair, mobile or fixed carwash, structural or mobile towing. (Ord. 541, 8-28-2018, eff. 9-18-2018)
Bakery.
Bicycle repair shop.
Boat sales and service.
Book/video sales or rental.
Brick, concrete, blacksmith shop.
Building supply.
Business machines.
Cabinet shop.
Cement and concrete products.
Cinder or adobe block manufacturing.
Clothing stores.
Cold storage plant.
Commercial artist.
Computer software.
Cosmetics.
Dairy.
Dealers in motor fuel, gas, oil not used on highway.
Dental laboratory.
Drapery and upholstery.
Drugstore, drugs or medicines.
Dry cleaner.
Electrical supplies.
Equipment sales and rental.
Exterminators.
Eyewear products.
Fabric shop.
Film production.
Five and ten stores.
Florist.
Furniture sales, repair and refinish.
General repair shop.
Gift novelties.
Glass and mirror sales.
Golf course.
Gravel products.
Grocery/food products.
Hardware.
Hearing aids.
Hospital.
Ice cream.
Ice plant.
Janitorial supplies.
Jewelry.
Jewelry repair shop.
Laboratories.
Laundry and laundromat.
Leather goods.
Linen supply.
Locksmith sales.
Lumber.
Machine shops.
Mail order.
Marble/granite sales.
Medical supplies.
Merchandise/department stores.
Miscellaneous sales.
Mobile food vendors.
Motor repair shops.
Music instrument sales.
Music lessons.
Newspapers/newsstands.
Nurseries/landscaping, nursery where plants, flowers, ferns, trees or other plants are cultivated, grown or propagated for the purpose of sale.
Paint shop or sales.
Paper supplies.
Patent medicine agency.
Pet shop.
Photo shop; photo equipment repair.
Piano sales and repair.
Plumbing/heating supplies.
Printer/print shop.
Radio/television/rental/repair/sales.
Receptive operators.
Record shops.
Refrigerator sales and service.
Restaurants.
Retail sales, general.
Saw shops.
Sewing machine sales/service.
Shoe sales, shoe making/repair.
Sign painting.
Skating rinks.
Soft drinks.
Sporting goods.
Swimming pools.
Tailoring/dressmaking.
Trailer sales/repair/rebuild.
Variety stores.
Wares or precious metals.
Water softeners.
Welding and ironworks.
Wholesale oil.
The above mentioned licensees must pay semiannually therefor an amount of money to be determined by the amount of gross semiannual sales or revenue and made at the rates as follows:
Semiannual Gross
Semiannual Fees
Semiannual Gross
Semiannual Fees
   $0.00 - $12,000.00
$25.00
   $12,001.00 - $18,000.00
30.00
   $18,001.00 - $24,000.00
42.00
   $24,001.00 - $30,000.00
54.00
   $30,001.00 - $45,000.00
66.00
   $45,001.00 - $90,000.00
78.00
   $90,001.00 - $135,000.00
90.00
   $135,001.00 - $180,000.00
100.00
   $180,001.00 - $240,000.00
120.00
   $240,001.00 - $300,000.00
167.00
   $300,001.00 - $360,000.00
200.00
   $360,001.00 - $420,000.00
230.00
   $420,001.00 - $480,000.00
270.00
   $480,001.00 - $540,000.00
300.00
   $540,001.00 - $600,000.00
350.00
   $600,001.00 - $660,000.00
370.00
   $660,001.00 - $720,000.00
400.00
   $720,001.00 - $780,000.00
440.00
   $780,001.00 - $840,000.00
470.00
   $840,001.00 - $900,000.00
500.00
   $900,001.00 - $960,000.00
540.00
   $960,001.00 - $1,020,000.00
570.00
   $1,020,001.00 - $1,080,000.00
600.00
   $1,080,001.00 - $1,140,000.00
640.00
   $1,140,001.00 - $1,200,000.00
670.00
   $1,200,001.00 and over
0.0005555%
 
   A.   Gross Revenues: "Gross revenues", as used in connection with the determination of license fees, means:
      1.   The total amount of the sale price of all goods sold, originating in the City and regardless of destination.
      2.   The total amount charged or received for the performance of any act, service, or employment, of whatever nature it may be, whether or not such service, act, or employment is performed as part of or in connection with the sale of goods, wares, or merchandise, for which a charge is made or credit allowed, including all receipts, cash, credits, bartered products or services of any kind.
      3.   The total amount charged or received for manufactured goods originating in the City and regardless of destination; includes the cost of goods sold, plus the value added during manufacturing as it would reflect in the price or fair market value of the finished goods.
All such totals are to be calculated without any deduction for the cost of the property sold, cost of materials used, labor or service costs, interest paid or payable, or any other expense whatsoever.
   B.   Not Included In Gross Revenues: "Gross revenues", as used in connection with the determination of license fees shall not include:
      1.   Properly documented cash discounts allowed or taken on sales or services; all taxes; all allowances for bad debts; and all revenues derived from business operations covered by another City business license or licenses.
   C.   Multiple Businesses: Any person operating, conducting and carrying on several different classes or types of businesses at a fixed place of business in the City shall pay a fee for each type of business. (Ord. 503, 10-25-2016)