Every person, before engaging in any business, hereinafter mentioned and described shall pay the license tax hereinafter provided to the City of Murray and set opposite the name of the business, for which license taxes are required, together with the amount of such license tax, the same applying to each business location, except as otherwise specifically set out which are as follows:
(A) Business Classification Flat Rate.
Educational services as set forth in the 2012 NAICS Code 61 | $150 |
Other services as set forth in the 2012 NAICS Code 81 | $150 |
Arts, entertainment & recreation as set forth in the 2012 NAICS Code 71 | $150 |
Administrative, support, waste management & remediation services as set forth in the 2012 NAICS Code 56 | $150 |
Information as set forth in the 2012 NAICS Code 51 | $200 |
Wholesale trade as set forth in the 2012 NAICS Code 42 | $350 |
Management of companies & enterprises as set forth in the 2012 NAICS Code 55 | $400 |
Finance & insurance as set forth in the 2012 NAICS Code 52 | $400 |
Transportation & warehousing as set forth in the 2012 NAICS Code 48-49 | $400 |
Manufacturing as set forth in the 2012 NAICS Code 31-33 | $600 |
Vendor of occupied or unoccupied location | $75 |
All of the above classifications are defined in the NAICS Structure, 2012 edition, or any subsequently adopted amendments or modification thereto.
(B) Business Classification Small, Medium & Large Business Rate.
Small Business | Medium Business | Large Business | |
Net Income Scale | Net Income Scale | Net Income Scale | |
$0- $300,000 | $300,001- $600,000 | $600,001- Greater |
Small Business | Medium Business | Large Business | |
Net Income Scale | Net Income Scale | Net Income Scale | |
$0- $300,000 | $300,001- $600,000 | $600,001- Greater | |
Retail trade as set forth in the 2012 NAICS Code 44-45 | $150 | $400 | $600 |
Accommodation & food services as set forth in the 2012 NAICS Code 72 | $150 | $400 | $600 |
Construction as set forth in the 2012 NAICS Code 23 | $150 | $400 | $600 |
Professional, scientific & technical services as set forth in the 2012 NAICS Code 54 | $150 | $400 | $600 |
Real estate, rental & leasing as set forth in the 2012 NAICS Code 53* | $150 | $400 | $600 |
Health care & social assistance as set forth in the 2012 NAICS Code 62 | $150 | $400 | $600 |
* See real estate, rental & leasing under division (C) for businesses with gross receipts less than $25,000 | |||
All of the above classifications are defined in the NAICS Structure, 2012 edition, or any subsequently adopted amendments or modification thereto.
(C) Business Classification for Miscellaneous Business.
Rate | ||
Rate | ||
Taxicab or limousines business | $30 per vehicle | |
Transient business as set forth in the Murray City Code of Ordinances Chapter 115
| $75 per application | |
Mobile food vendors as set forth in Murray City Code of Ordinances Chapter 115
| $150 (yearly fee) | |
Limited restaurant alcoholic beverage by the drink license as set forth in the Murray City Code of Ordinances Chapter 118
| $1,000 (yearly fee) $500 (6-month fee) | |
Limited golf course alcoholic beverage by the drink license as set forth in the Murray City Code of Ordinances Chapter 118
| $1,000 (yearly fee) $500 (6-month fee) | |
Limited caterer alcoholic beverage by the drink license as set forth in the Murray City Code of Ordinances Chapter 118
| $800 (yearly fee) $400 (6-month fee) | |
Real estate, rental & leasing as set forth in the 2012 NAICS Code 53. License under this section shall be determined by signed affidavit of gross income submitted to the City of Murray by the applicant. | <10K Gross Rental Income $50 | >10K to 25K Gross Rental Income $100 |
Vendors participating in Special Events | For-Profit $5 per vendor per day of event | Non-Profit $5 per vendor per day of event |
Non-Resident activity which is sporadic and not on-going. License under this section shall be determined by signed affidavit of gross income submitted to the City of Murray by the applicant. | <$2,000 Gross Income $0 | >$2,000 Gross income $75.00 |
$20,000 | (yearly fee) | |
(Ord. 513, passed 4-9-70; Am. Ord. 576, passed 4-26-73; Am. Ord. 577, passed 4-26-73; Am. Ord. 617, passed 10-9-75; Am. Ord. 2000-1205, passed 2-10-00; Am. Ord. 2001-1234, passed 3-8-01; Am. Ord. 2002-1272, passed 3-28-02; Am. Ord. 2003-1302,passed 2-27-03; Am. Ord. 2007-1437, passed 3-8-07; Am. Ord. 2012-1563, passed 2-23-12; Am. Ord. 2012-1579, passed 5-24-12; Am. Ord. 2012-1587, passed 9-13-12; Am. Ord. 2014-1632, passed 3-27-14; Am. Ord. 2016-1690, passed 2-18-16; Am. Ord. 2017-1726, passed 3-23-17; Am. Ord. 2019-1777, passed 6-13-19; Am. Ord. 2019-1780, passed 8-22-19; Am. Ord. 2020-1802, passed 10-8-20; Am. Ord. 2024-1863, passed 4- 11-24) Penalty, see § 110.99