(A) The amount of rates of license taxes to be paid by any person engaged in conducting or carrying on in the city any business hereafter designated is affixed and established as hereinafter in this section provided, and the license shall be paid by every person engaged in conducting or carrying on the business.
(B) Every person conducting, carrying on or managing a business, as herein enumerated, at an established place of business in the city shall pay an annual license tax as follows:
Business or Calling | Quarterly Rate | Annual Rate |
Business or Calling | Quarterly Rate | Annual Rate |
Accountant | $30 | $120 |
Advertising or advertising counseling | $30 | $120 |
Advertising counseling | $30 | $120 |
Alfalfa mill | $30 | $120 |
Apartment, lodging or boarding house, motel, hotel and other rentals including houses, duplexes and triplexes | N/A | $60 up to 3 units and $4.50 for each additional unit over 3 (excludes house rentals of 2 units or less under single ownership which shall be assessed at $20 per unit) |
Appliance store | $30 | $120 |
Appraiser | $30 | $120 |
Architect | $30 | $120 |
Assayer | $30 | $120 |
Attorney at law | $30 | $120 |
Auctioneer | $30 | $120 |
Automobile parts and supplies | $30 | $120 |
Auto rental, sales or service | $30 | $120 |
Automobile springs, tires, brazing, welding, vulcanizing, alignment, upholstery, painting | $30 | $120 |
Business or Calling | Quarterly Rate | Annual Rate |
Business or Calling | Quarterly Rate | Annual Rate |
Bakery | $30 | $120 |
Barber shop | $18 | $72 |
Beauty shop | $18 | $72 |
Beverage store | $30 | $120 |
Billiards or pool parlor | $30 | $120 |
Blacksmithing and welding | $30 | $120 |
Bond and security sales | $30 | $120 |
Bowling alley | $30 | $120 |
Candy store | $30 | $120 |
Car wash | $18 | $72 |
Card room | $30 | $120 |
Carpet cleaning | $18 | $72 |
Chemical sales | $30 | $120 |
Chiropodist | $30 | $120 |
Chiropractor | $30 | $120 |
Civil, chemical, electrical hydraulic or mining engineer | $30 | $120 |
Clothing store | $30 | $120 |
Clothing store | $30 | $120 |
Cold storage locker | $30 | $120 |
Concrete aggregates | $30 | $120 |
Confectionary | $30 | $120 |
Consulting engineer | $30 | $120 |
Contractor or subcontractor | $18 | $72 |
Cotton gin | $30 | $120 |
Craft shop | $30 | $120 |
Credit bureau or mercantile company | $30 | $120 |
Dance hall | $30 | $120 |
Dance, voice, musical instruction | $18 | $72 |
Dentist | $30 | $120 |
Department store | $30 | $120 |
Designer, illustrator or decorator | $30 | $120 |
Draftsperson | $30 | $120 |
Business or Calling | Quarterly Rate | Annual Rate |
Business or Calling | Quarterly Rate | Annual Rate |
Drug store | $30 | $120 |
Dry cleaning | $18 | $72 |
Dyeing | $18 | $72 |
Electric plating | $18 | $72 |
Electrologist | $30 | $120 |
Engraver | $30 | $120 |
Farm supplies | $30 | $120 |
Feed, seed and flour mills and processing | $30 | $120 |
Floor covering | $30 | $120 |
Florist | $30 | $120 |
Foodstore, grocer and meat market, supermarket | $30 | $120 |
Furniture store | $30 | $120 |
Gardener | $18 | $72 |
Glass store | $30 | $120 |
Grain buyer or exchange | $30 | $120 |
Hardware store | $30 | $120 |
Home occupations | $18 | $72 |
Hospital | $30 | $120 |
Ice sales and/or vending | $30 | $120 |
Insurance adjustor, agent or broker | $30 | $120 |
Janitorial service | $18 | $72 |
Jewelry store | $30 | $120 |
Landscape gardener or landscape architect | $30 | $120 |
Lapidary | $30 | $120 |
Laundromat | $18 | $72 |
Laundry | $18 | $72 |
Loan company, money lender, money broker or person engaged in buying and selling obligations | $30 | $120 |
Lumber yard | $30 | $120 |
Machine shop | $18 | $72 |
Masseur or masseuse | $17 | $72 |
Mechanical amusement or music device | $18 | $72 |
Business or Calling | Quarterly Rate | Annual Rate |
Business or Calling | Quarterly Rate | Annual Rate |
Mobile homes or auto park | $1.50 per space and/or unit. Minimum of $18; maximum of $30 per business | Minimum of $72; maximum of $120 per business |
Music store | $30 | $120 |
Nursery | $30 | $120 |
Oculist | ||
Optician | $30 | $120 |
Optometrist | $30 | $120 |
Osteopath | $30 | $120 |
Packing shed | $30 | $120 |
Paint store | $30 | $120 |
Pawn shop | $30 | $120 |
Pest control | $18 | $72 |
Pet store | $30 | $120 |
Petroleum distribution | $30 | $120 |
Photographer | $30 | $120 |
Physical therapist | $30 | $120 |
Physician | $30 | $120 |
Poultry or meat processing | $18 | $72 |
Printing, job printing, publishing newspaper or lithography | $18 | $72 |
Professions and callings not indicated | $30 | $120 |
Pump supplies and repairs | $30 | $120 |
Radio and television service only | $18 | $72 |
Real estate broker or salesperson | $30 | $120 |
Recreation hall | $30 | $120 |
Restaurant | $30 | $120 |
Rock, sand, gravel and brick | $30 | $120 |
Sanitarium or medical clinic | $30 | $120 |
Service business | $18 | $72 |
Service station | $30 | $120 |
Shoe sales and/or repairs | $30 | $120 |
Skating rink | $30 | $120 |
Business or Calling | Quarterly Rate | Annual Rate |
Business or Calling | Quarterly Rate | Annual Rate |
Sprayer or crop duster | $30 | $120 |
Stationery store | $30 | $120 |
Surgeon | $30 | $120 |
Surveyor | $30 | $120 |
Taxidermist | $30 | $120 |
Telephone exchange or company | $30 | $120 |
Theater or movie house | $30 | $120 |
Towel, linen and uniform supply | $18 | $72 |
Transportation of persons for hire | $18 | $72 |
Tree trimmer or surgeon | $18 | $72 |
Trucking, hauling, transporting freight, goods and merchandise | $30 | $120 |
Undertaking | $30 | $120 |
Upholstery | $30 | $120 |
Variety store | $30 | $120 |
Vegetable and fruit packing, processing or canning | $30 | $120 |
Veterinarian | $30 | $120 |
Warehouse | $30 | $120 |
Water distribution company | $30 | $120 |
(C) License tax; flat rate; no fixed place of business within city.
No Fixed Place of Business | License Tax; Flat Rate |
Auctioneer, itinerant | $30 per day |
Auto parts, tools, accessories, tires | $18 per quarter |
Bankrupt, closeout, fire or wreck sale | $120 per week |
Billboard advertising and bill posting | $15 per quarter |
Boxing or wrestling; professional matches, exhibitions | $30 per quarter |
Carnival, circus or menageries | $120 per day plus $12 per day for each and every separate concession, booth, stand, exhibition, show, sideshow, amusement, ride, game gallery, attraction or other unit. An additional $60 per day shall be charged for a circus parade |
(D) Whenever any business listed above is sponsored by any regularly established fraternal, veteran, civic or religious organization within the city, the license fee shall be $24 per day or fraction thereof. All applications under this heading shall be first approved by the City Council before issuance of a license. Approval shall not be given by information as to the proposed location of the business in the city, proposed shows and attractions, and sufficient evidence to satisfy the Council that the business shall not constitute a public nuisance. Twenty percent of the license fee for the principal show collected as aforesaid shall be refunded to the person paying the same upon the party delivering to the City Clerk a certificate of the Public Works Superintendent that the grounds where the show was conducted were properly cleaned after the show. In the event the grounds are not cleaned, then the sum shall be forfeited to the city.
Christmas tree dealer | $30 per month |
Dance public | $30 per quarter or $6 per day; $9 per day with refreshments |
Director salesperson | $30 per year |
Drycleaning or laundry | $12 per quarter |
Fireworks stand | $30 per month |
Fortuneteller, palmist, clairvoyant, astrologist or phrenologist, medium | $30 per week or $90 per quarter |
Handbill posting, distribution for advertising purposes | $6 per day |
Housemoving, over public ways | $18 per quarter |
Ice cream and other frozen dairy products | $12 per quarter |
Junk dealer, collector | $30 per quarter per vehicle |
Mechanical amusement or music device distribution | $30 per quarter |
Merry-go-rounds and similar devices per device | $30 per month or $120 per year |
Out of city realtor | $30 per quarter |
Milk distributor | $18 per quarter |
Food distributor | $18 per quarter. |
Outside firms not otherwise specified within this section making deliveries inside city | Once per week or less. $6 per quarter; twice per week, $9 per quarter, three or more per week, $12 per quarter |
Solicitors | $60 per quarter |
Pest control | $18 per quarter |
Petroleum distribution | $30 per quarter |
Shoeshining | $6 per quarter |
Skating rink, traveling | $30 per day |
Towel, linen or uniform supply | $18 per quarter |
Theatrical or musical performances, lecture, show or exhibition, itinerant | $12 first day, $9 per day thereafter, provided nothing herein contained shall apply to exhibitions or entertainments given by any amateur dramatic or musical club in the city, or by any church or society connected with the church, or for charity's sake. |
Vending machine distribution | $30 per quarter |
Vendor, itinerant | $100 per quarter |
(E) The license fee for every person engaged in conducting, carrying on or managing any business not otherwise specifically licensed by this section shall be $25 per quarter unless evidence provided by the applicant clearly demonstrates that the business would more appropriately fall under a lower rate.
(1994 Code, § 5.04.190) (Ord. 78-103, passed - -1978; Ord. 78-107, passed - -1979; Ord. 89-103, passed - -1989)
Editor's note:
This section is currently undergoing review and revision by the city