§ 111.51 BUSINESS LICENSE TAX SCHEDULE.

(A) The several rates of business license taxes required to be paid pursuant to this chapter by the owner, operator, or other person required to obtain a business license pursuant to this chapter, are fixed and established for and within the city as set forth in the following business license tax schedule in division (C) below.

('83 Code, § 5.08.010)

• (B) Businesses not expressly provided for.

Every person engaged in a business, as to which a business license tax is not specifically set forth herein $ 50

For each employee in excess of three 9

('83 Code, § 5.08.240)

• (C) Business license tax schedule.

A

Advertising.

For maintaining a billboard, bulletin board, advertising on benches or other similar structures, installing flags or other special decorations 80

('83 Code, § 5.08.020)

Amusements and coin-operated devices; dancehalls and theaters.

Billiard parlor or pool hall 50

Each table in excess of one 15

The license shall include the right to sell tobacco and candy.

Bowling alley 50

Each alley in excess of one 15

Carnival and circus for each day of operation 62.50

Each sideshow, concession or ride 12.50

Provided, that the maximum license fee shall not exceed $125 per day.

Coin-operated machines and devices shall be licensed by the owner of the business wherein the equipment is

located. There shall be affixed to each such machine licensed a decal as indicated in § 110.09. The annual license fee for such machines shall be:

Game or mechanical rides 60

Music box 15

Cigarette and tobacco machines $ 10

Merchandise or service machines requiring $0.25 or more to activate 10

Merchandise or service machines requiring less than $0.25 to activate 5

Washers and dryers not open to the general public but whose use is confined solely to the occupants of the apartment building or trailer court where such machines are located 5

Postage stamp machines 1.25

Public or private dancing halls 250

Every theater shall pay an annual license fee, for each fixed seat or car space 0.25

('83 Code, § 5.08.030) Auctioneers.

Each person conducting an auction sale at a fixed place of business or elsewhere 175

There shall be no proration of this fee. ('83 Code, § 5.08.050)

Automobile dealers.

Every person regularly engaged in the sale of new or used automobiles, trailers, campers, or similar items 100 ('83 Code, § 5.08.060)

Auto wrecking yard.

Every person engaged in the dismantling or altering of any motor vehicle or other activities generally carried on in an auto wrecking yard 80

For each employee over three 7

('83 Code, § 5.08.070)

C

Contractors.

General engineering contractors and general building contractors, licensed as such by the state, engaged in such business in the city 100

It shall be the responsibility of every general building and engineering contractor to require subcontractors employed by them to obtain a business license as provided in this chapter, before permitting the subcontractor to begin or perform services for the general building or engineering contractor.

Each general building or engineering contractor shall furnish the license inspector with a list of each such subcontractor upon forms furnished by the Building Department. Specialty contractors licensed by the state as such $ 50 ('83 Code, § 5.08.080)

D

Deliveries.

For conducting, managing or carrying on the business of running, driving or operating an automobile, truck, tank wagon or any vehicle for the wholesale or retail delivery of merchandise of any nature, kind or description, or for the purpose of carrying on a bakery route, linen route, ice route, water (distilled, spring, mineral aerated) route, laundry or dry-cleaning route, dairy route, or other routes of a like or similar nature, whether wholesale or retail, for the first vehicle 50

For each additional vehicle 10 ('83 Code, § 5.08.090)

F

Filmmaking, motion pictures, television productions.

Persons or organizations engaged in the business of filmmaking, motion pictures or television productions, for each day that such personnel and/or equipment, including props and temporary sets, into the city, and including the photographing and recording of exterior and/or interior scenes 100

For the purpose of this section, FILMMAKING, MOTION PICTURES and TELEVISION PRODUCTIONS

include the development of a screen story, whether based on fact or fiction, the photographing of the story by means of photographic film, magnetic tape, or other device, and the cutting, scoring, editing and final preparation of the picture. ('83 Code, § 5.08.095)

H

Hospitals. Annual license fee 100 For each bed 5 ('83 Code, § 5.08.100) Hotels, motels and trailer parks.

Hotels, motels and trailer parks, for first three units 50

For each unit in excess of three 5 ('83 Code, § 5.08.110)

J

Junk dealers. Junk dealers annual license fee $ 50

For each employee over three 7 ('83 Code, § 5.08.120)

N

Newspapers.

For each daily, weekly, semiweekly or monthly newspaper, printed or published or circulated in the city 100 ('83 Code, § 5.08.130)

P

Pawnshops. Pawnshops annual license fee 50 For each employee over three 7 ('83 Code, § 5.08.140) Professional.

The annual business license tax for professionals shall be based upon the average number of professional members and the average number of employees, computed as follows: For each person practicing his profession, other than as a salaried employee 50

For each salaried employee in excess of three 7

The business license tax applies to anyone engaged in any of the following professions: Accountant, appraiser, architect, attorney at law, auditor, bacteriologist, chemist, chiropodist, chiropractor, dentist, engineering consultant, entomologist, geologist, mortician, oculist, optician, optometrist, osteopath, physician, physiotherapist, surveyor, veterinarian, and x-ray laboratory. ('83 Code, § 5.08.150) Public utilities.

plies to anyone engaged in any of the following professions: Accountant, appraiser, architect, attorney at law, auditor, bacteriologist, chemist, chiropodist, chiropractor, dentist, engineering consultant, entomologist, geologist, mortician, oculist, optician, optometrist, osteopath, physician, physiotherapist, surveyor, veterinarian, and x-ray laboratory. ('83 Code, § 5.08.150) Public utilities.

Every person engaged as a public utility or otherwise in the distribution, transportation or transmission of electricity, gas, communications or water, unless operating under a franchise and paying a franchise tax to the city 50 For each employee in excess of three 7 ('83 Code, § 5.08.160)

R

Real estate brokers.

Real estate brokers annual license fee $ 100

For each employee in excess of three 7

Out of city real estate brokers placing a sign on any property in the city 100 ('83 Code, § 5.08.170)

Rentals; residential and nonresidential.

Every person conducting, managing or carrying on the business of operating apartments, or multiple dwelling units, as defined in the zoning code set forth in Chapter 153, containing two or more such units which are offered for rental or lease, located in a single structure or multiple structures, under common ownership, regardless of zone, per unit 15 Every person who owns a single-family unit (one house per lot) and who rents out or leases the single-family unit to another 30

Every person engaged in the business of rental of nonresidential property 50

Plus an additional $0.95 per every $1,000 in rental income in excess of $25,000 annually.

For the purpose of this section, the following definition shall apply: RENTAL OF NONRESIDENTIAL PROPERTY. Any business conducted or carried on by any person engaged in the business of renting or letting a building or structure of any kind, including, but not limited to, office buildings, warehouses, commercial spaces, and industrial spaces, to a tenant for purposes other than dwelling, sleeping or lodging.

('83 Code, § 5.08.175)

Restaurants.

Each restaurant, drive-in, beer bar or cocktail lounge with a capacity of:

25 or less 50

26 to 100 75 Over 100 150 ('83 Code, § 5.08.180) Rest homes.

Rest homes, homes for the aged and nursing and convalescent hospitals, and convalescent homes 50 For each bed 5

('83 Code, § 5.08.190) Roominghouses. Roominghouses annual license fee, per bed $ 10

('83 Code, § 5.08.200)

S

Self-service car wash and laundromats.

Self-service car wash, ice vendor, dry-cleaning establishment, laundromat, or other similar business open to the general public 50 ('83 Code, § 5.08.210) Solicitors.

For every person, whether or not he has a fixed place of business in the city, who travels from place to place or house to house and makes demonstrations of, or solicits, takes orders or canvasses for the sale of, or who sells any goods, wares, merchandise, subscriptions to periodicals or magazines, or things or articles of value of any nature, kind or description, per year 100

Per day 15

Notwithstanding any other provision of this code, any person who employs, or who engages the services of another person as an independent contractor, ten or more persons who engage in an activity for which a business tax would be imposed pursuant to § 110.51, shall be issued a single business license, upon payment of a business license tax of $300, which business license shall entitle the person to engage and conduct solicitations within the city and permitting not to exceed 15 individual solicitors.

Every person or employee who desires to solicit in the city shall be required to furnish his fingerprints and thumb prints, shall pay a fee as set by resolution of the City Council and file an affidavit with the City Clerk which shall contain the following.

• (1) Name, address and telephone number of the applicant.

• (2) Name and address of the person by whom employed, if any.

• (3) Length of service of the applicant with his employer.

• (4) Place of residence and nature of employment of the applicant, during the period of at least the year just preceding.

• (5) Nature of the goods and service to be offered by the applicant.

• (6) Driver's license number and license number of applicant's automobile.

• (7) Citizenship status of applicant.

• (8) Personal description of the applicant, and a statement that he has not been convicted of a felony.

After the affidavit has been filed, the City Clerk shall refer the affidavit to the Police Department for investigation. If, as a result of such investigation, it is found that the statements set forth in the affidavit are true, the business license shall be issued; and if, on the other hand, they are found to be untrue in any material manner, the application shall be denied.

('83 Code, § 5.08.220)

V

Vehicle used in the sale of goods on public rights-of-way or public property.

The owners or operators of vehicles used in the sale of goods on public rights-of-way or public property, per vehicle $ 145

W

Warehouse, distribution, storage.

Every person engaged in the business of maintaining a warehouse, distribution facility and/or centralized record storage in the city 100

Per square foot of chargeable covered and enclosed space 0.03

For the purpose of this division, the following definitions shall apply.

CHARGEABLE COVERED AND ENCLOSED SPACE. The covered and enclosed space determined to be

within the perimeter of a commercial or industrial structure. The determination of the chargeable covered and enclosed space within the perimeter of a commercial or industrial structure shall be made by the Building Department of the city.

WAREHOUSE, DISTRIBUTION CENTER, STORAGE FACILITY AND/OR CENTRALIZED RECORD

STORAGE. Any building or structure, or portion thereof, used primarily for the deposit, storage or safekeeping of goods regardless of whether the goods are offered for sale.

('83 Code, § 5.08.225) (Am. Ord. 1054, passed - -91; Am. Ord. 1084, passed 7-20-94; Am. Ord. 1109, passed 12-2095)