(A) Professions. Accountant, architecture, appraiser, attorney at law, bacteriologist, bookkeeper, brokerage not otherwise listed, business or financial counselor, brokers in securities and commodities, chiropractor, chiropodist, certified public accountant, chemist dentistry, dental laboratory, detective agency, drafting, doctor, engineering (civil, mechanical, electrical, mining), geologist, insurance adjuster, landscape architect, medicine, medical laboratory, masseur, masseuse, optometry, optician, oculist, osteopath, physician and surgeon, psychiatrist, psychologist, public accountancy, public stenography, real estate broker (out of city), radiologist, surgery, surveyor, tax consultant, veterinarian; for each person duly licensed to practice said profession or vocation, whether a partner, employee or associate and including on assistant; such as a stenographer, secretary, clerk, nurse, real estate salesperson or other assistant $60 per semiannum, plus $9 per semiannum for each additional employee.
(B) Other business and vocations. Every person transacting or carrying on the business and vocations herein enumerated shall pay a license tax as follows:
Business/Vocation
|
License Tax |
Business/Vocation
|
License Tax |
Amusement machine owner or vender, in addition to the license tax imposed on gross receipts as set forth in § 5.04.470 | $20.00 semiannually for each machine |
Amusement performance, transient | $31.25 per semiannual |
Animal show | $7.50 per day |
Apartment houses and rooming houses | $43.75 annually for first five units plus |
$3.75 for each additional unit | |
Auctioneer | $75.00 per semiannual |
Auctioneer, itinerant vendor | $50.00 per day |
Auto wrecker | $156.25 per semiannual |
Automobiles for hire | $25.00 per semiannual |
Barber shop (per chair) | $11.25 per semiannual |
Beauty shop (per chair) | $11.25 per semiannual |
Billboard advertising | $75.00 per semiannual |
Billiard or pool tables (per table) | $12.50 per semiannual |
Bowling alleys (per alley) | $12.50 per semiannual |
Building and loan association or savings and loan association | $100.00 per semiannual |
Carnival | $250.00 per day |
Carnival operator, including concession | $250.00 per day |
Circus | $250.00 per day |
Circus parade | $125.00 per day |
Collection agency and credit bureau | $75.00 per semiannual |
Concessionaire, itinerant vendor (per concession) | $12.50 per week |
Delivery or providing services by vehicle not otherwise licensed hereunder | $37.50 per semiannual |
Finance companies | $100.00 per semiannual |
Football | $37.50 per semiannual |
Garage or yard sale | $6.25 per sale |
Going-out-of-business sale | $62.50 for initial sale |
$125.00 additional 45-day sale period | |
Business/Vocation
|
License Tax |
Business/Vocation
|
License Tax |
House moving | $62.50 per semiannual |
Junk collector | $31.25 per vehicle semiannual |
Junk dealer | $93.75 per senuannual |
Manufacturing, processing or assembling of products and produce | $60.00 per semiannual+$1.25 per employee |
Merry-go-round, each | $12.50 per day |
Music machines, each | $24.00 per semiannual |
Newspaper, distributor | $12.50 per semiannual |
Newspaper, publication and distribution | $100.00 per semiannual |
Pawnbroker | $125.00 per semiannual |
Peddler | $125.00 per semiannual |
Photographer, itinerant | $250.00 per semiannual |
Public dances | $18.75 per day |
Removal-of-business sale | $62.50 initial sale |
$125.00 for additional 45-day sale period | |
Sales, assigned goods | $500.00 per semiannual |
Sales, bankrupt goods | $500.00 per semiannual |
Sales, damaged goods | $500.00 per semiannual |
Shoe shine parlor | $3.75 per semiannual |
Skating rink | $60.00 per semiannual |
Solicitor | $125.00 per semiannual |
Solicitor employee (per employee) | $62.60 per semiannual
|
(C) The fees are set forth in division (B) of this § 5.04.480 shall not be prorated, and shall be due and payable for all of any portion of the period specified. Licenses for semiannual periods shall expire or June 30 or December 31 immediately following their issuance.
(1995 Code, § 5.04.480)
Editor’s note:
For the most recent fee, please see the Rates and Fees Resolution passed by the city and on file in the city offices.