(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
|
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 |
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 |
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 |
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)