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(A) Every person conducting any business that provides or participates in entertainment shall pay a business tax as required by the business tax schedule.
(B) Entertainment is divided into the following classifications:
(1) Class “A” - A business providing entertainment in conjunction with the operation of a tavern, bar, night club or cocktail lounge, which for purposes of this section means a business selling or serving alcoholic beverages to the public for consumption on the premises and where food is not sold or served as in a bona fide public eating place, but where some limited food products may be sold or served incidentally to the sale or service of alcoholic beverages.
(2) Class “B” - A business providing entertainment in conjunction with the operation of a bona fide public eating place, which for purposes of this section means a place that regularly serves meals to persons for compensation and has full kitchen facilities, including refrigeration for keeping food and conveniences for cooking an assortment of foods eaten as ordinary meals, and the kitchen complies with all regulations of the Department of Health. The service of only sandwiches and salads is not sufficient to meet this definition. Nothing in this section shall require that food be sold with any ordered beverage. This section applies whether or not alcoholic beverages are sold.
(3) Class “C” - A business providing entertainment in situations not covered by Classes A and B.
(`64 Code, Sec. 16-32) (Ord. No. 2456, 2838)
Every person conducting a business involving the selling at wholesale any goods, wares, merchandise, or commodities within the city or in one or more transactions in which the point of sale is deemed to be within the city, shall pay a business tax based on annual gross receipts as required by the business tax schedule.
(`64 Code, Sec. 16-33) (Ord. No. 2456, 2838)
Every person conducting the business of manufacturing, processing, assembling, packing, or fabricating from a fixed place of business, or the business of transporting persons or property by motor vehicle for hire over the public streets and highways of the city, shall pay a business tax as required by the business tax schedule.
(`64 Code, Sec. 16-34) (Ord. No. 2456, 2838)
Every person conducting the business of food marketing or in the business of dealing in new or used automobiles, farm machinery, trucks, trailers, house trailers, tractors, boats, or construction equipment, at retail or to the consumer, shall pay a business tax based on annual gross receipts as required by the business tax schedule.
(`64 Code, Sec. 16-35) (Ord. No. 2456, 2838)
(A) Every person conducting any business hereinafter enumerated or similar thereto shall pay a business tax as required by the business tax schedule: abstract and title; accountant or auditor; advertising agent; appraiser; architect; artist; assayer; attorney; bacteriologist; book agent; broker or commission agent; business school; certified public accountant; chemist; chiropodist; chiropractor; civil, electrical, mining, chemical, structural, consulting or hydraulic engineer; collection agency; credit reporting bureau; dance school; dental laboratory; dentist; dermatologist; draftsman; drugless practitioner; detective agency or private patrol; electrologist; employment office; engraver; entomologist; feed, grain or fruit broker; geologist, herbalist; illustrator; interpreter; landscape architect; lapidary; locksmith; masseuse; medical laboratory; mercantile agency; mortician; naturopath; news agency; oculist; optician; optometrist; osteopath; pest control; physician; physiotherapist; piano tuner; podiatrist; printer; public relations; public stenographer; real estate broker; roentologist; sign painter; stock broker; surgeon; surveyor; taxidermist; teacher of music or dancing; telephone answering service, termite inspector; trading stamps; travel agency; veterinarian.
(B) Any person subject to subsection 11-36(A) whose business income is measurable in gross receipts may on the application for a business tax certificate or on annual renewal thereof apply in writing to the collector to report and pay a business tax measured by annual gross receipts as required by the business tax schedule for persons subject to section 11-31. Once a certificant makes this selection, the certificant may not reverse it.
(C) Every person conducting any business hereafter enumerated or similar thereto shall pay a business tax as required by the business tax schedule of rates and fees: arcade; auctioneer; auto wrecking yard; bowling alley; circus, carnival, animal exhibit, itinerant show, rodeo, parade and sporting event (except when the exhibition or performance is given in connection with the regular operation of a theater, hall or stadium in the city for which a business tax certificate has been issued); dance; hotel, motel or residential rental; itinerant merchant; itinerant show or itinerant merchant sponsored by a shopping center (the ownership or management of a shopping center may pay a flat business tax for an unlimited number of itinerant shows and merchants sponsored by the shopping center and located on the shopping center premises); junk collector; junk dealer; labor housing facility or labor camp; mobile home park; mechanical amusement ride; outdoor advertising; pawnshop; poolroom; secondhand store; shooting gallery, golf course or archery range; skating rink; solicitor or peddler; taxi or motor vehicle for hire; telephone solicitation; theater; vehicle used in a wholesale, retail or service business that has a fixed place of business, delivery service vehicle.
(`64 Code, Sec. 16-36) (Ord. No. 2456, 2838)
(A) Every contractor shall pay a business tax as required by the business tax schedule.
(B) Any contractor conducting the business of selling goods, wares or merchandise at retail or wholesale in addition to the business of contracting shall obtain a business tax certificate for such retail or wholesale business as well as a business tax certificate for the contracting business.
(`64 Code, Sec. 16-37) (Ord. No. 2456, 2838)
(A) Every person conducting business as a public utility or otherwise in the distribution, transportation or transmission of electricity, gas or communications shall pay a business tax as required by the business tax schedule.
(B) Any person subject to this section may on the application for a business tax certificate or on annual renewal thereof apply in writing to the collector to report and pay a business tax measured by annual gross receipts as required by the business tax schedule for persons subject to section 11-31.
(`64 Code, Sec. 16-38) (Ord. No. 2456, 2838)
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