Chapter 5.24 — LICENSE TAX

• A. Every person or company engaged in business as herein defined, within the city, shall pay the license tax for the period stated and in the amounts prescribed in this chapter.

• B. Unless otherwise indicated, the license tax period shall be for one (1) year. The license tax year shall commence on January 1. An authorized monthly, quarterly or six (6) month license tax period shall commence on the first day of the month in which the tax is first due.

(1961 Code, § 13.35; Ord. 402; Ord. 582)

• A. Unless otherwise specifically provided, all annual license taxes, under the provisions of this division, shall be due and payable in advance on the first day of January of each year; except that license taxes covering new operations, commenced after the first day of January, shall be due and payable within the calendar month in which the person or company first began operation.

• B. Annual license tax covering new operations commenced after the first day of January may be prorated for the balance of the license period. The basis for prorating for the balance of the license tax period is the unexpired quarter year, using the first day of April, July and October as the beginning quarter dates.

• C. Six (6) month license tax, on the first day of the first month in which the license is effective.

• D. Three (3) months license tax, on the first day of the first month in which the license is effective.

• E. One (1) month license tax, on the first day of the month in which the license is effective.

• F. Daily license tax, each day in advance.

(1961 Code, § 13.36; Ord. 402; Ord. 582)

• A. Retail, each place of business.

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Gross Receipts Tax per $1 of Gross Receipts
$1 to $50,000 $30 (Minimum)
$50,001 to $500,000 0.0002
$500,001 and above 0.0001 (Maximum $500)

• B. Wholesale, each place of business.

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Gross Receipts Tax per $1 of Gross Receipts
$1 to $50,000 $30 (Minimum)
$50,001 to $500,000 0.0001
$500,001 and above 0.00005 (Maximum $750)

• C. Manufacturers.

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Gross Receipts Tax per $1 of Gross Receipts
$1 to $500,000 $75.00 (Minimum)
$500,001 to $5,000,000 0.00005
$5,000,001 and above 0.00002 (Maximum $1,000)

(1961 Code, § 13.37; Ord. 402; Ord. 582)

• A. Each place of business.

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Gross Receipts Tax per $1 of Gross Receipts
$1 to $50,000 $50 (Minimum)
$50,001 to $500,000 0.0003
$500,001 and above 0.0002

• B. Place of business outside city.

Each professional $25

(1961 Code, § 13.38; Ord. 582)

• A. Vending (dispensing a product).

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Gross Receipts Tax per $1 of Gross Receipts
$1 to $20,000 $25 (Minimum)
$20,001 and above 0.0005

• B. Amusement.

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Gross Receipts Tax per $1 of Gross Receipts
$1 to $10,000 $25 (Minimum)
$10,001 and above 0.0009

• C. Self-service (laundry, dry cleaning, and the like).

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Gross Receipts Tax per $1 of Gross Receipts
$1 to $20,000 $25 (Minimum)
$20,001 and above 0.0005

(1961 Code, § 13.39; Ord. 402; Ord. 582)

• A. Recreational.

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Gross Receipts Tax per $1 of Gross Receipts
$1 to $50,000 $30 (Minimum)
$50,001 and above 0.0005

• B. Pick-up and delivery.

  1. Vehicles operated as an incidental part of a business, licensed and taxed under any other provision of this division or other ordinance of the city, shall not be separately licensed and taxed.

  2. Every person or company, except as provided for above, conducting a pick-up and/or delivery service by means of a motor vehicle, wagon or any other conveyance, shall pay a license tax as follows:

     • a. Place of business inside city.

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Gross Receipts Tax per $1 of Gross Receipts
$1 to $50,000 $30 (Minimum)
$50,001 and above 0.0002 (Maximum $500)

• b. Place of business outside city. Where place of business is outside of the city, the license tax is for the average number of vehicles regularly used in the city (includes retail and wholesale delivery vehicle, taxicab, bus, junk and refuse collecting vehicles, and each trucking, hauling or draying vehicle).

Each vehicle $20

• C. Business and personal services.

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Gross Receipts Tax per $1 of Gross Receipts
$1 to $50,000 $30 (Minimum)
$50,001 and above 0.0003 (Maximum $500)

• D. Repair and maintenance.

1. Place of business inside city.

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Gross Receipts Tax per $1 of Gross Receipts
$1 to $50,000 $30 (Minimum)
$50,001 and above 0.0002 (Maximum $500)

2. Place of business outside city. Where the place of business is outside of the city, the license tax is for the average number of vehicles or persons, whichever is applicable regularly used in the city.

Each vehicle or person $20

• E. Advertising or publicity.

  1. Place of business inside city.

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Gross Receipts Tax per $1 of Gross Receipts
$1 to $50,000 $30 (Minimum)
$50,001 and above 0.0003 (Maximum $500)

2. Place of business outside city. Where the place of business is outside of the city, the license tax is for the average number of persons regularly used in the city if not specifically noted otherwise below.

(1961 Code, § 13.40; Ord. 402; Ord. 582; Ord. 651)

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3-Mo. 6-Mo. Annual
General engineering contractor $50 $90 $150
General building contractor 40 60 100
Specialist and subcontractor 20 36 60
Other building tradesmen 4 8 12

(1961 Code, § 13.41; Ord. 402; Ord. 582)

One rental unit: No fee.

Two rental units and above:

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Gross Receipts Tax per $1 of Gross Receipts
$1 to $10,000 $20 (Minimum)
$10,001 and above 0.0009

(1961 Code, § 13.42; Ord. 402; Ord. 582)

An annual license tax for regularly established places of business within the city. A daily license tax for transient or traveling business.

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Daily* Annual*
Amusement parks, animal shows and zoos $10 $100
Athletic contests 50 500
Carnival, circus or menagerie 50 --
Extrasensory and palmistry 50 --
Moving pictures (taking of) 50 --
Other 7.50 --
Rides, mechanical and animal 5 --
Side shows (each) 10 --
Traveling shows and amusements 10 --
* The tax is for each item for which a separate admission is charged.

(1961 Code, § 13.43; Ord. 402)

Any person or company who occupies a premises in the city is subject to the annual business license tax. All other persons or companies are subject to the daily business license tax.

• A. Soliciting.

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Daily Tax Annual Tax
Each company -- $50
Each solicitor $10 50

• B. Peddling.

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Daily Tax Annual Tax
Each company -- $50
Each peddler 5 25

(1961 Code, § 13.44; Ord. 402)

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Monthly Tax
Christmas trees, sale of $20
Any person or company otherwise licensed hereunder, and
engaged in the selling of Christmas trees from the same
premises is exempt from the seasonal business license
Other 20

(1961 Code, § 13.45; Ord. 402; Ord. 794)