A. Categories:
1. Category A: Every firm, person, association, partnership or corporation who engages in, conducts or maintains within the city, any of the following named or similar professions, occupations or businesses, shall pay for and obtain a quarterly license to carry on such profession, occupation or business as a category A business. The rate is determined by number of employees and gross receipts per quarter, as found on the quarterly business license affidavit:
Advertising
Aerial pesticide application
Air ambulance
Alarm service
Artist
Asphalt pavers
Assayer
Assisted living
Auto detailing
Backflow technician
Bakery
Bank, credit union, etc.
Barber
Bicycle sales and repair
Block/rock
Bookkeeping
Boxing arena
Business of any person charging a fee for the treatment of the mind or body by physical or mental processes except by prayer or spiritual means in accordance with the religious tenets of any church or denomination
Cabinet construction
Cafe and restaurant
Carpet installation and cleaning
Catering
Claims adjuster
Computer sales and service
Contractor
Convenience store
Cosmetologist
Counselor
Craft store
Creamery
Credit union
Dance hall
Decorator
Delivery service
Disc jockey/karaoke
Discount store
Dog and cat hospital
Door contractor
Doughnut
Draftsman
Drain cleaner
Electrical contractor
Engraver
Entertainment
Excavating contractor
Express company
Feed and seed mill
Fence construction/repair
Finance company
Fire equipment service
Flour mill
Food preparation and sales
Foundry
Fuel distributor
General repair contractor
Golf course
Gym/fitness facility
Hair stylist
Handyman
Hawking or peddling
Herbal sales
Housecleaning
Ice manufacturer/dealer
Illustrator
Information technology
Insulation contractor
Janitorial
Junk dealers
Landscape contractor
Laundromat
Locksmith
Machine shop
Maintenance/restoration
Massage
Minimarket
Mobile mechanic
Movie theater
Nail salon
Nursing home
Office machine maintenance
Office supply
Painting contractor
Paperhanging contractor
Pawnshop
Person care center
Pest control
Pet groomer
Pet store
Photography
Planning mills
Plumbing contractor
Portable toilet/septic tank
Printer
Public relations
Publishing and printing
Quick freeze plants
Real estate
Roofing contractor
Satellite sales and service
Secondhand stores
Security contractor
Shooting gallery
Sign contractor
Skating rink
Slot machine maintenance
Stock/bond broker
Storage facility (mini)
Supply and distributing
Tailor shop
Tanning salon
Taxidermist
Theater
Towing service
Travel agency
Tree service
Truck maintenance
Trucking firm
Upholstery shop
Vehicle glass replacement
Vehicle maintenance
Vending
Video rental
Warehouse
Waste collection
Window glass contractor
Window replacement
Woodworking
Yard work
2. Category B: Every firm, person, association, partnership or corporation who engages in, conducts or maintains within the city, any of the following named or similar professions, occupations or businesses, shall pay for and obtain a quarterly license to carry on such profession, occupation or business as a category B business. The rate is determined by number of employees and gross receipts per quarter, as found on the quarterly business license affidavit:
Appliance store
Bar, saloon or cocktail lounge
Casino
Clothing store
Dealership
Furniture store
Gas station
Grocery store
Hotel
Insurance business
Jewelry store
Lapidary
Light manufacturing and sales
Liquor store
Lithographer
Lumberyard
Mercantile
Mobile home park
Motel
Newspaper
Tax consultant service
Tire service and repair
Title and/or escrow service
Title company
Trailer sales
Vehicle sales and service
3. Category C: Every firm, person, association, partnership or corporation who engages in, conducts or maintains within the city, any of the following named or similar professions, occupations or businesses, shall pay for and obtain a quarterly license to carry on such profession, occupation or business as a category C business. The rate is determined by number of employees and gross receipts per quarter, as found on the quarterly business license affidavit:
Appraiser
Architect
Attorney
Bacterialologist
Certified public accountant
Chemist
Designer
Electrologist
Engineer
Environmental consultant
Funeral director/undertaker
Geologist
Medical related profession (any)
Optometrist
Public accountant
Surveyor
Utility company
Veterinarian
4. Category D: Businesses in which the gross receipts exceed two million dollars ($2,000,000.00) per quarter are designated as category D businesses. In addition to the category A, B or C fee, category D businesses will pay an additional two hundred fifty dollars ($250.00) per one million dollars ($1,000,000.00) per quarter.
A business licensed under this section whose quarterly gross receipts or gross sales equal more than two million dollars ($2,000,000.00) within a quarter shall compute its quarterly category D license fee as follows:
Example: Suppose your business is in category B with gross receipts of $4,000,000.00 and has 12 employees. Using the matrix found on the quarterly business license affidavit, the fee would be computed as follows:
Category B with 12 employees = $ 240.00
Gross receipts of $4,000,000.00 / $1,000,000.00 = 4
4 times $250.00 = 1,000.00
Total amount owed this quarter = $1,240.00
B. Two Or More Businesses: Any person, firm, association, partnership or corporation engaging in, conducting or maintaining two (2) or more of the professions, occupations or businesses listed in category A, B or C of this section, at the same location, shall be required to obtain and pay for a separate license for each business.
C. Liquor Sales: Every person, firm, association or corporation who engages in, conducts or maintains within the city, any of the following named or similar occupations, trades, callings, or pursuits, shall pay for and obtain a quarterly license to carry on such occupation, trade, calling or pursuit at the rate as found listed on the liquor sales section of the city of Yerington fee schedule:
1. Sale of beer or wine by a restaurant duly licensed under the provisions of this chapter, where such beer or wine is served by the drink or bottle for consumption on the premises, and sold only in conjunction with the sale of meals; provided, nevertheless, that the license specified in this subsection shall not be required of any restaurant operated in conjunction with a bar, saloon or cocktail lounge licensed under subsection C3 of this section.
2. Wholesale liquor establishments, dealers or package liquor stores, where liquor or beer is sold by the bottle and not consumed on the premises, whether or not such package liquor store is operated in conjunction with any other business.
3. Bar, saloon or cocktail lounge or other establishment where liquor or beer is sold by the drink or the bottle, or where such liquor or beer may be consumed on the premises.
D. Utility Facilities: Every person, firm, association or corporation engaged, within the city, in the business of furnishing electric light or electric power, distributing natural gas through lines fed from a central plant, providing cable television either through cable lines or digitally or furnishing telephone communication facilities shall pay for and obtain a quarterly license to carry on such business at the rate found on the quarterly fee matrix of the city of Yerington fee schedule.
E. House Of Ill Fame: Every person, firm, association or corporation who engages in, conducts, operates or maintains a house of ill fame, house of prostitution, house of assignation, bawdyhouse or roadhouse within the city, shall pay for and obtain a quarterly license to carry on such occupation, trade, calling or pursuit at the rate found on the city of Yerington fee schedule. (Ord. 07-02, 2-26-2007)