There is hereby levied and shall be collected from persons actively engaged in the practice, within the corporate limits of the city, of professions, trade or activity recognized and regulated as such by the laws of the state which are hereinafter named, an annual license tax as follows.
Profession, Occupation, Trade or Activity | Price Per Unit |
Profession, Occupation, Trade or Activity | Price Per Unit |
Acupuncturist | $425 |
Alcoholic beverages (liquor and wine) | |
Wine | |
Supplier | $150 |
Distributor | $2,500 |
Retailer | $150 |
Wine specialty shop | $250 |
Wine tasting | $150 |
Private wine bed and breakfast | $150 |
Private wine restaurant | $250 |
Private wine spa | $150 |
Wine sampling license | $150 |
Retailers, liquor | |
Class A license | $1,000 |
Class B license | $1,000 |
Class A (nonprofit social, veterans and fraternal clubs) | $375 |
Class B (private club, membership of 1,000 or less) | $500 |
Class C (private club, membership more than 1,000) | $1,250 |
Amusement or music devices | |
Less than 20: | |
1 device - each device | $2 |
5 devices - each device | $5 |
10 devices - each device | $10 |
10 plus devices - each device | $12.50 |
20 or more: | |
1 device - each device | $50 |
5 devices - each device | $150 |
10 devices - each device | $225 |
10 plus devices - each device | $300 |
Any device taking more than one denomination of coin shall be licensed on the basis of the largest denomination of coin taken or the total of the coins necessary to make the device function or operate. | |
Athlete agent | $10 |
Architects | $75 |
Attorney | $5 |
Auctioneer | $15 |
Baggage or parcel checking devices, vibrator machines and toilet lockers, sanitary napkins | $0.50 |
Barber, beautician, manicurist | $25 |
Barber or beautician school | $250 |
Beer (state license shall be presented in Clerk’s office) | |
Retail dealers: | |
Class A (restaurants, bars, clubs, fraternal and social organizations) | $150 |
Class B (grocery store, chilled/unchilled) | $150 |
Distributor | $1,000 |
Brewer | $1,500 |
Brewpub | $1,000 |
Billiard or pool, first table Each additional table | $25 $15 |
Bowling alley, first alley Each additional alley | $25 $15 |
Certified public accountant | $65 |
Chiropractors | $200 |
Circuses, carnivals (street or other) | |
For each performance, exhibit or entertainment - per week | $5 |
Riding devices - per week | $10 |
Concession selling services, goods, wares, merchandise, and food - per week per concession | $5 |
Games of skill - per week per concession | $10 |
Candy or merchandise wheels - per day | $25 |
Collection agency | $100 |
Commercial rental (shall register and pay per unit) | $15 |
Dental corporation | $150 |
Dental hygienist | $65 |
Dentists | $150 |
Embalmer and funeral director | $80 |
Employment agencies | $100 |
Employment agency | $200 |
Engineers | $40 |
Fortune telling, palmist, phrenologist, spiritualist, clairvoyant, mind reader, medium | $200 |
Funeral establishment | $200 |
General contractors (shall register) | $100 |
Annual renewal | $50 |
Handyman (shall register) | $25 |
Annual renewal | $25 |
General store | $15 |
Hawker and peddler | |
On foot | $10 |
Vehicle not exceeding one-half ton | $15 |
Vehicle not exceeding one ton | $50 |
Vehicle not exceeding two tons | $100 |
More than two tons | $150, plus $100 for each additional ton or fraction thereof |
Hearing aid fitters/dealers | $100 |
5-49 beds | $20 |
50-99 beds | $30 |
100-199 beds | $40 |
200 or more beds | $50 |
Hotels, motels, boarding houses Each bedroom in excess of seven | $2 $0.25 each up to $10 |
Insurance broker | $25 |
Insurance company | $50 |
Itinerant vendors | $500 |
Junk dealers | |
Resident junk dealer within city limits | $25 |
Resident junk dealer - no yard for storing | $25 |
Resident junk dealer’s agent | $10 |
Itinerant junk collector | $2 |
Non-resident junk dealer | $150 |
Non-resident junk dealer’s agent | $50 |
Land surveyor | $20 |
Landscape architects | $100 |
Laundromats - car wash | |
1-5 devices | $15 |
6-9 devices - each | $3 |
10 or more devices | $30 |
Licensed forester | $15 |
Licensed practical nurse | $40 |
Licensed social worker | $30 |
Loan companies, credit union and banks | $50 |
Massage therapist | $30 |
Master electrician (shall register) | $50 |
Master plumber (shall register) | $50 |
Medical corporation | $300 |
Mid wives | $10 |
Motels, hotels, restaurants | $10 |
Nursing home administrator | $300 |
Occupational therapist | $90 |
Optometrist | $325 |
Osteopathic physician/surgeon | $100 |
Pawnbroker | $100 |
Personal care homes - per bed | $4 |
Physical therapist | $60 |
Physicians, surgeons, podiatrist | $50 |
Practical nurses | $5 |
Private detective/investigator | $50 |
Professional counselors | $75 |
Psychologists | $175 |
Radiological technologist | $20 |
Real estate appraiser | |
State licensed residential licensee | $265 |
State certified general licensee | $465 |
State certified residential licensee | $315 |
Real estate broker | $100 |
Real estate sales person | $50 |
Registered professional nurse | $25 |
Residential rental (shall register and pay per unit) | $15 |
Respiratory care therapist | $65 |
Restaurants Each five chairs or spaces where persons are fed in excess of ten | $2 $0.25/section up to $10 |
Social worker | $5 |
Special store | $5 |
Speech language audiologist | $60 |
Speech language pathologist | $60 |
Street vendors | $15 |
Theaters and public shows | $40 |
Trading stamps | $175 |
Vending, merchandise or service machines (providing product) | |
Less than 20: | |
1 device - each device | $2 |
5 devices - each device | $5 |
10 devices - each device | $10 |
10 plus devices - each device | $12.50 |
20 or more: | |
1 device | $50 |
5 devices | $100 |
10 devices | $150 |
10 plus devices | $250 |
Veterinarians | $225 |
All other business not listed above | $25 |
(Prior Code, § 733.14) (Ord. 09-06, passed 7-21-2009; Ord. 12-6, passed 9-18-2012; Ord. passed 12-17-2019)