§ 110.19  LICENSE TAX ESTABLISHED.
   (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