§ 70-05  Tax Schedule.
   (A)   Retail merchants.  All resident business and nonresident business merchants, retail or wholesale, shall pay an occupational license tax on their gross receipts quarterly in the following amounts:
 
Where Gross Receipts Within the City Are:
Amount
Less than $5,000
$10
$5,000 but less than $10,000
$15
$10,000 but less than $12,000
$20
$12,000 but less than $15,000
$25
$15,000 or more
$30
   (B)   Non-retail merchants. Any person, not otherwise classified in division (A) above, shall pay the following occupational license tax as indicated:
 
Non-Retail Merchant
License Tax
Payable daily:
Circus or ring shows, menageries or other like shows
$60
Circus parades
$25
Dance halls, public
$2.50
Exhibition promoter
   Per day
$10
   Plus, for each participating itinerant merchant, per day
$1
Itinerant business per person selling
$20
Motorteria or traveling store
$5
Secondary location license (per location)
$20
Street ballyhoos or advertising (by means of vehicles containing amplifiers or loudspeakers) on the public streets)
$5
 
Non-Retail Merchant
License Tax
Payable daily:
Tent shows, tent theaters
$5
Theatrical road shows
$5
Payable weekly:
Carnival company
                showing 5 exhibits or less
                each additional exhibit
$1,050
$15
Payable monthly:
Merry-go-round
$1,000
Payable quarterly:
Abstract companies
$10
Advertising agencies
$10
Agents
$10
Auctioneers
$20
Auto court
   Five rooms or less
$10
   Each additional room
$2
Auto freight
   Local transfer
$20
   Outside
$30
Auto stage or bus
$30
Automobile for hire
   Driverless
$10
   Passenger
$20
Banks
$50
Blacksmith, welding and repair
$10
 
Non-Retail Merchant
License Tax
Bond and stock salesmen
$20
Brokers
$20
Building contractors
$20
Contractors, other than building
$20
Electric light companies (no merchandise)
$150
Farmers market proprietor (no retail sales)
$80
Finance and small loan
$20
Freight forwarders
$10
Games (test of skill or strength, knife rack, cane rack, ring throwing, ball or marble machine, striking device or similar devices), each machine
$5
Gas companies
$150
Hotels, rooming, lodging or apartment houses
   5 rooms but less than 15 rooms
$10
   15 but less than 25 rooms
$16
   25 but less than 50 rooms
$20
   50 rooms or more
$30
Hucksters
$20
Ice cream manufacturing
$20
Ice dealers
$30
Ice Manufacturers
   Except where conducted with cold storage
$30
   Ice manufacturing and cold storage
$40
Libraries (rental)
$10
Manufacturer of soda or carbonated water
$20
Parking lots
$10
Pawnbrokers
$30
Peddlers
$20
Petroleum products
$30
 
Non-Retail Merchant
License Tax
Penny arcades
$20
Photographers
$10
Professionals and professional services
$10
Radio broadcasting
$10
Real estate brokers
$10
Sewing machine agencies
$10
Shooting galleries
$20
Skating rinks
$50
Street fair proprietor (no retail sales)
$80
Swap meet
$100
   2 - 25 stalls
$100 per year/$25 per quarter
   26 - 50 stalls
$200 per year/$50 per quarter
   51 - 99 stalls
$300 per year/$75 per quarter
   100+ stalls
$400 per year/$100 per quarter
Telegraph companies (on intrastate business)
$15
Telephone companies (on intrastate business)
$15
Theaters, except motion pictures
$50
Tin shops
$10
Undertakers
$20
Vending machines (merchandise and weighting), per machine
$2
Warehouse, storage
$20
Water companies or plants
$150
Water distributors
$10
Unspecified, when not in any of the above classifications
$20
Nonprofit organization:
   Nonprofit resident businesses on their own developed property
$0
   Secondary location license
$0 per event
   Itinerant business associated with nonprofit resident business for fund raising purposes on nonprofit's developed property (separate license required for itinerant)
$0
Nonprofit itinerant business
$0 per day
   (C)   Exceptions. Sales of specific products associated with significant community holidays or events. The following events, sales periods, and authorized products are included in this exception:
      (1)   Halloween: Sales allowed between October 15th and November 5th inclusive.  Products authorized: Pumpkins and related Halloween accessories. The occupation license tax is $25 per the stated period.
      (2)   Christmas: Sales allowed between November 25th and December 25th, inclusive. Products authorized: Christmas trees. The occupation license tax is $25 per the stated period.
      (3)   Silver Spur Rodeo: Sales allowed for seven days prior to the start of the Silver Spur Rodeo, and, on each day of the rodeo. Products authorized: Rodeo attire and memorabilia. The occupation license tax is $25 per the stated period.
      (4)   Consumer Fireworks: Sales allowed for 14 days prior to the start of the New Years Eve and the Fourth of July.  The occupation license tax is $25 per the stated period.
('80 Code, §§ 16-21 and 16-22)  (Ord. 729, passed 10-15-57; Ord. 1535, passed 9-15-76; Ord. 2433, passed 7-6-89; Ord. 2434, passed 7-6-89; Ord. 2583, passed 9-30-92; Ord. O99-44, passed 8-18-99; O2012-25, passed 11-21-12; Ord. O2013-41, passed 8-7-13; Ord. O2020-010, passed 4-15-20)