Business
|
Base Annual Charge + Variable
|
Business
|
Base Annual Charge + Variable
|
Advertising airplane Each person engaged in hauling tail signs or doing skywriting | $ 35.00 |
Advertising signs: (1) Billboards (2) Electrical and neon sign installation | 35.00 + $3.50 per billboard 35.00 ($100.00) electrical permit required |
Air conditioning and heating: Installation only | 75.00 + bond |
Amusement, carnivals | 25.00 per week |
Amusement clubs No alcohol served | 25.00 |
Amusement shows, events, exhibitions, etc., other than circus or carnival (where admission is charged, for profit) | 25.00 first day 10.00 each additional day |
Apartments/duplexes (2 or more units in same building) | 10.00 per unit |
Appliance sales and service | 50.00 + 10.00 each mechanic |
Art, antique, gift shops | Stock tax scale |
Auctioneer: (1) Resident (2) Transient State law reference - auctioneer license, A.C. § 26-77-204 | $ 25.00 25.00 per sale |
Automobile: (1) Repair shop 1-3 mechanics Each additional mechanic (2) Service station: (includes operation of battery charger, cold drink box, wash/grease rack, accessories up to $500.00 per pump) (3) Car wash: Automatic, per unit User operated, per stall (4) New car sales Used car sales (5) Wrecker and towing service | 25.00 10.00 20.00 per nozzle or dispenser 25.00 15.00 100.00 100.00 35.00 |
Barbershops/beauty shops: First chair Each additional chair | 25.00 7.50 |
Billiards and pool tables: First table Each additional table Other coin operated amusement/vending machines | 25.00 10.00 5.00 each |
Blacksmith | 35.00 |
Bridal counselor | 25.00 |
Cafeteria, café, restaurant, or any place where food is prepared and served to the public Where food is consumed on parking lot or outside building where served, in addition to where food is consumed inside building In addition for each seating space | 35.00 35.00 .50 |
Carpet: Carpet and rug laying Carpet/rug/mattress cleaning | See contractors $ 25.00 |
Catering service | 35.00 |
Ceramic shop | 25.00 |
Chemical manufacturer and/or dealer: (1) Agent/salesman: (a) Resident (b) Transient (2) Merchant/dealer | 25.00 See peddlers Stock tax scale |
Clothing store: (1) New/seconds (2) Used | Stock tax scale Stock tax scale |
Coffee, tea, cheese products, spices: Where sold from truck or car on a door to door basis (with or without premiums) | See peddlers |
Contractors: All contractors must furnish a $5,000.00 bond and pay $10.00 each for employees in excess of five. All general contractors or builders will be responsible for their subcontractors to have their city occupation license before they will be permitted to start work. (1) Class I, building permits $0 - $50,000 (2) Class II, building permits $50,000 - $200,000 (3) Class III, building permits $200,000 - $500,000 (4) Class IV, building permits over $500,000 (5) Class V, any person who contracts to complete or improve any portion or part of a structure, subcontractors per tradesman. ($5,000.00 bond required) EXAMPLE: (a) Heating and air conditioning $5,000.00 bond (b) Electrician 5,000.00 bond (c) Plumber 5,000.00 bond (d) Excavationist 5,000.00 bond (e) All other subcontractors or tradesmen not specifically mentioned, no bond required | 75.00 200.00 400.00 600.00 50.00 |
Contractors: Subcontractors shall include, but not be limited to the following: (a) Floor finishing (b) Concrete finishing (c) Insulation and weather stripping (d) Masonry, block, brick, store work (e) Roofers (f) Painting and decorating (includes paper hangers) (g) Carpentry (h) Plumbing (I) Electrical (j) Tile setters (k) Cabinet inst. (l) Carpet/rug laying (6) Class VI: All persons engaged in the major construction of roads or the laying of sewer mains/trunk lines or laterals, per tradesman (7) Class VII: (a) Housemovers (b) Housewreckers | $ 75.00 50.00 + $5,000.00 bond 50.00 + $5,000.00 bond |
Cosmetics: Retail selling from door to door in residential areas | See peddlers |
Dancing school or: (1) Private instructor (2) School | 35.00 35.00 |
Developers (one who builds to sell three or more houses per year) | 50.00 |
Drapery shop | 50.00 |
Dressmakers: (1) Independent (2) Dressing firm | 25.00 25.00 + $15.00 per dressmaker |
Dry cleaning and laundry Pickup and delivery | 35.00 |
Drug store | Stock tax scale |
Electricians | See contractors |
Exterminators Doing repair work | $ 50.00 35.00 |
Fence: sales and installation | 50.00 |
Financial institutions (Banks, savings and loan) | 125.00 |
Fire extinguisher sales and services | 25.00 |
Flea market (Must have Health Department approval) | 200.00 + $5.00 per booth or vendor per weekend |
Florist and greenhouse | 25.00 |
Florist: (1) Retail (does not include nursery) (2) Wholesale (3) Leasing (4) Each tax in addition to each other appropriate tax (5) Nursery | 35.00 50.00 25.00 Stock tax scale |
Foundry: 1 to 3 mechanics | 35.00 |
Fruit stand | Stock tax scale |
Furniture repair and upholstery: 1 to 3 repairmen | 50.00 |
Funeral home | 150.00 + 25.00 per car |
Fortune tellers, palm readers | 100.00 |
Gardener, yard maintenance service company or service | 50.00 |
Grocery store | Stock tax scale |
Gun dealer or shop | Stock tax scale |
Hardware, retail/wholesale | Stock tax scale |
Health spa/club/tanning salon | 50.00 |
Hotel/motel: (1) 1 - 20 units (2) Over 20 units | 5.00 per unit 100.00 + $6.00 per unit over 20 |
House builders | See contractors |
House movers | See contractors |
House demolishers | See contractors |
Household repairs: Small appliances, stove, sewing machine, etc. (1) Appliances: (a) Independent mechanic (b) Appliance repair shop, more than one mechanic (2) Automobile, all types of repair not otherwise stated (3) Bicycle (4) Electronic repair (a) Independent (b) Shop (5) Gas motor and small engines (6) Refrigeration repair: (a) Independent mechanic (b) Appliance repair shop, more than one mechanic (7) Shoe repair (8) All other repair, not otherwise listed | $ 50.00 50.00 + 10.00 each mechanic 50.00 + 10.00 each 50.00 35.00 35.00 50.00 35.00 35.00 50.00 35.00 35.00 |
Ice cream cart/truck | 25.00 |
Installment goods sellers: One operator self-employed All over one operator, each | 35.00 50.00 |
Janitorial services | 35.00 |
Landscape work, landscaping | 35.00 + 5.00 per employee |
Locksmith | 35.00 |
Machine shop | 50.00 |
Manufacturers (1) 1 - 3 employees (2) 4 - 50 employees (3) 51 - 200 (4) 201 - 400 | 35.00 50.00 + $5.00 per employee over 3 150.00 + $5.00 per employee over 50 500.00 + $5.00 per employee over 200 |
Merchant not otherwise listed | Stock tax scale |
Milk delivery door to door | $ 35.00 |
Minstrel shows, per day | 50.00 |
Motorcycle dealers, new/used | Stock tax scale |
Nursery, child or day care (More than 10 requires Health Department approval) | 5.00 per child |
Nursery, shrubbery, trees, greenhouse, in addition to any other business tax | Stock tax scale |
Nursing home/nursing service or retirement home: (1) Profit (2) Nonprofit | 35.00 + $2.00 per bed Exempt |
Pawn brokers | 125.00 |
Peddlers: Peddler, itinerant and transient (1) Peddler on foot - confections and kindred lines, dry goods and merchandise (2) Peddler - produce, retail (3) Peddler - truck, autos or other vehicles, sales, peddling food products, confections, tobacco and/or other merchandise | 1,000.00 bond and appropriate peddler's fee 25.00 per month do not pro rate 25.00 per month do not pro rate 25.00 per vehicle per year do not pro rate |
Pet care - grooming and breeding | 35.00 |
Pet shop and supplies | Stock tax scale |
Plumbers | See contractors |
Pallet manufacturing | See manufacturers |
Photographers: (1) Itinerant, per week (2) Quick finish | 35.00 25.00 |
Professionals: All professionals shall be calculated per firm member or associate; it is the responsibility of company owners to collect from employees and pay tax as a company entity and not individually. (1) Accountant and auditor, licensed (2) Accountant/bookkeeper, unlicensed (3) Chiropractor (4) Dental hygienist or assistant (5) Dentist (6) Engineer (7) Interior decorator (8) Manicurist (9) Medical doctor (10) Music teacher (11) Nurses, registered (12) Optician (13) Optometrist (14) Other professionals, licensed (15) Other paraprofessionals (16) Pharmacist (17) Real estate agencies: 1 - 2 firm members Each salesperson, and each additional firm member (18) Surveyor (19) Veterinarian | $ 125.00 75.00 100.00 35.00 150.00 100.00 50.00 15.00 150.00 25.00 35.00 50.00 150.00 100.00 50.00 Stock tax scale 50.00 15.00 50.00 150.00 |
Real estate developers | 50.00 |
Rummage sales | 5.00 per weekend |
Slot machines (1) Amusement games such as rifles, miniature football, golf, baseball, hockey, bumper pool, tennis and other miniature games where the charge for playing is collected by a mechanical device (2) Weight and vending machines requiring a penny (3) Music machines, marble machines, etc., where such machines require $.05 or more (4) Merchandise vending machines requiring $.05 or more | 5.00 each machine 2.50 each machine 5.00 each machine 5.00 each machine |
Solicitors | See peddlers |
Small gasoline motor repair shop: lawn mowers, outboard, etc. | $50.00 + 10.00 each mechanic |
Stock tax scale (based on wholesale inventory) Less than $2,000.00 $2,000.00 to $3,999.00 $4,000.00 to $5,999.00 $6,000.00 to $7,999.00 $8,000.00 to $9,999.00 $10,000.00 to $11,999.00 $12,000.00 to $13,999.00 $14,000.00 to $15,999.00 $16,000.00 to $17,999.00 $18,000.00 to $19,999.00 $20,000.00 to $24,999.00 $25,000.00 to $29,999.00 $30,000.00 to $34,999.00 $35,000.00 to $39,999.00 $40,000.00 to $44,999.00 $45,000.00 to $49,999.00 $50,000.00 to $54,999.00 $55,000.00 to $100,000.00 Over $100,000.00 | 15.00 20.00 25.00 30.00 35.00 40.00 45.00 50.00 55.00 60.00 80.00 100.00 120.00 140.00 160.00 180.00 200.00 200.00 + $20.00 for every $5,000.00 up to $100,000.00 380.00 + $25.00 for every $5,000.00 over $100,000.00 |
Savings and loan associations | 175.00 |
Sporting goods store | Stock tax scale |
Trailer park or mobile home park: Per trailer Mobile home rental | 35.00 5.00 per space 10.00 per rental |
Tree service: pruning, treating, feeding, trimming, felling, (does not include right-of-way clearing or maintenance for utility lines) $5,000.00 bond required | 50.00 |
Taxidermist | 35.00 |
Uniform rental | 35.00 |
Washateria-laundromat: First ten washing machines Each additional machine over ten Each dryer unit | $ 25.00 3.00 3.00 |
Welding shop: Each employee | 35.00 5.00 |
(Ord. 237, passed 11-13-95; Am. Ord. 364, passed 11-15-04)