(A) City Council hereby finds 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. Those shall pay in advance to the city in each calendar year or fiscal year or fraction thereof, in accordance with the yearly basis the licensee uses in making a return under the terms of this section, the licensee fee as otherwise provided in this section; however, where a minimum fee is set forth in the following table for a period of less than one (1) year, the fee shall be considered the minimum fee due for the period as set forth in the table and shall be paid in advance of engaging in the activity. However, all license fees with the exception of the transient peddlers and itinerant merchants’ fee shall be prorated as necessary. There shall be no proration of the initial ten dollars ($10), one-time application fee.
(B) In the event that a licensee engages in more than one type of activity in one business entity, the highest minimum license fee shall apply. Under column head “Date Due” in the following table, the words “Before Showing” or “Before Activity” shall, in the case of “Before Showing” mean that the license fee per showing is due prior to the date of each showing and in the case of “Before Activity” mean that the license fee is due prior to each day of engaging in activity. Where the word “yearly” appears under the column head, the same shall mean that the minimum fee shall be due on or before the first day of the taxpayer’s accounting year as used in compliance with this section.
(C) Nothing in this provision will be presumed to exclude a person engaging in one of the below-described businesses from paying the occupational license fee imposed in § 112.06 of this chapter.
(D) The occupational license and net profits tax shall include the following special fees:
Subject to Fee | Minimum Fee | Date Due |
Subject to Fee | Minimum Fee | Date Due |
Circus, regardless of local sponsorship | $200 per showing | Before showing |
Carnival, regardless of local Sponsorship | $50 per day | Before showing |
Amusement, athletic contest, or entertainment not a part of a duly licensed business or not held in a regularly licensed theater or in a publicly-owned or religious or educational building, and not sponsored by a bonafide civic, patriotic, religious or Educational organization. | $50 per showing or $200 per day | Before showing |
Theater | $100 per year | Yearly |
Dance hall or dancing school | $5 per dance or $50 per year | Before showing Yearly |
Junk dealers, auctioneers and auction houses | $50 per year | Yearly |
Bowling lanes | $250 per year | Yearly |
Skating rink | $100 per year | Yearly |
Milk distributor | $50 per year | Yearly |
Itinerant merchant | $100 per year or $10 per day per person | Yearly |
Taxicabs | $20 per cab per year | Yearly |
Dealers in cigarettes and soft drinks | $30 per year per per commodity per location | Yearly |
Billiard halls | $125 for the first table and $25 for each additional table | Yearly |
Itinerant photographers | $10 per day or $30 per month | Before activity |
Wholesale soft drinks distributors | $50 per year | Yearly |
Wholesale tobacco | $50 per year | Yearly |
Palmistry | $300 per year | Yearly |
Lawn care business | $100 per year | Yearly |
(E) The provisions of division (D) above are waived for participants in the festivals sponsored by the city or a city entity. However, all participants must get approval from the governing body of the festival and must be in good standing with the city.
(F) (1) The city, may in its discretion, enter into a contract with the operator of a flea market, for said operator to collect from his or her tenant-vendors and remit to the city, each calendar quarter, a special fee in lieu of special fee specified in division (D) above, and in lieu of the Occupational License Tax for the tenant-vendors. The special fee shall be fifty cents ($0.50) per week for each tenant-vendor who rents a sales space on a weekly basis or twenty-five cents ($0.25) per day for each tenant-vendor who rents a sales space on a daily basis. “Flea Market” shall mean any business which rents sales space to others on a weekly or daily basis. “Sales space” shall mean not more than one hundred fifty (150) square feet inside a building or two hundred fifty (250) square feet not inside a building. In the event a tenant-vendor rents a larger space, he or she shall pay the above special fee for each “sales space” as above defined, or portion thereof. “Tenant Vendor” shall mean any person who rents a sales space from any flea market operator for any business purpose.
(2) If the city enters into such a contract, the same shall be in writing and shall specify that the operator of the flea market shall be personally responsible for and liable for the collection of the fee and remittal of the same to the city and the operator shall account to the city in such manner as shall be specified by the city. The city may, in its discretion, require the operator to post bond with such surety to guarantee the payment of the city’s estimate of the special fees for a full calendar quarter.
(Ord. 38:2007, passed 12-10-07; Am. Ord. 10:2008, passed 4-14-08; Am. Ord. 11:2011, passed 4-11-11; Am. Ord. 14:2011, passed 5-23-11; Am. Ord. 11:2016, passed 6-13-16)