National City Municipal Code Art. IX Violations (CA)

6.04.420 - Misuse of business tax license or indicia.¶

A. It is unlawful for any person holding a business tax license required by this chapter to permit any other person to use the business tax license, sticker or decal, or the licensed premises or the licensed person's name for the purpose of evading payment of any business tax or any other requirement of this chapter. Violation will also result in cancellation of the business tax license.

B. It is unlawful to reproduce, duplicate, copy or alter any original business tax license, decal or sticker to falsely represent that an original business tax license is valid or that the appropriate tax has been paid.

C. Every person conducting business by vehicle shall keep the tax license or a photocopy within each vehicle, and shall affix an identifying decal to each vehicle used in that business.

D. It is unlawful for any person subject to this chapter to drive, operate or use, or cause to be driven, operated, or used, any vehicle in the conduct of a business by vehicle without a decal being attached to the vehicle as required in this chapter, or to remove, deface or cover up the decal, or place the decal upon any vehicle other than a vehicle used in its business.

(Ord. 2224 § 2 (part), 2003)

Exceptions & meaning →

6.04.430 - Penalty for violations.¶

A. It is unlawful to violate any of the mandatory provisions or prohibitions of this chapter or to knowingly or intentionally misrepresent to any officer or employee of this city any material fact in connection with the administration or collection of taxes pursuant to this chapter.

B. Each violation of any of the mandatory provisions or prohibitions of this chapter is a misdemeanor, punishable by a fine of one thousand dollars or imprisonment for six months, or both. Each day a violation continues shall constitute a separate violation for which the violator may be separately charged.

(Ord. 2224 § 2 (part), 2003)

Appendix A NATIONAL INDICES OF ABILITY TO PAY AND TAX CLASSIFICATION BY INDUSTRY

SIC No.	Description	Net Profit to Net Sales (%)	Tax Class
01	Agricultural Production—Crops	5.90	3
02	Agricultural Production—Livestock	5.90	3
07	Agricultural Services	7.16	3
08	Forestry	7.16	3
09	Fishing, Hunting, and Trapping	7.16	3
10	Metal Mining	7.71	4
11	Anthracite Mining	7.71	4
12	Bituminous Coal and Lignite Mining	7.71	4
13	Oil and Gas Extraction	7.71	4
14	Mining and Quarrying of Nonmetallic Minerals, Except Fuels	7.71	4
15	Building Construction—General Contractors	2.69	1
16	Construction Other Than Building—General Contractors	2.84	1
17	Construction—Special Trade Contractors	7.01	3
20	Manufacturing—Food and Kindred Products	3.53	2
22	Manufacturing—Textile Mill Products	3.47	1
23	Manufacturing—Apparel and Other Finished Textile Products	2.89	1
24	Manufacturing—Lumber and Wood Products Except Furniture	2.98	1
25	Manufacturing—Furniture and Fixtures	4.03	2
26	Manufacturing—Paper and Allied Products	4.88	2
27	Manufacturing—Printing, Publishing, and Allied Industries	6.30	3
28	Manufacturing—Chemicals and Allied Products	8.26	4
29	Manufacturing—Petroleum and Related Products	5.69	3
30	Manufacturing—Rubber and Miscellaneous Plastic Products	3.00	1
31	Manufacturing—Leather and Leather Products	3.35	1
32	Manufacturing—Stone, Clay, Glass, and Concrete Products	4.72	2
33	Manufacturing—Primary Metal Industries	1.75	1
34	Manufacturing—Fabricated Metal Products Except Machinery and Transportation Equipment	4.00	2
35	Manufacturing—Machinery, except Electrical	6.78	3
36	Manufacturing—Electrical and Electrical Machinery, Equipment, and Supplies	3.03	1
37	Manufacturing—Transportation Equipment	2.41	1
38	Manufacturing—Measuring, Analyzing, and Controlling Instruments; Photographic Medical, and Optical Goods; Watches and Clocks	10.18	4
39	Manufacturing—Miscellaneous Manufacturing Equipment	3.49	1
40	Railroad Transportation	0.00	1
41	Local and Suburban Transit and Interurban Highway Passenger Transportation	4.28	2
42	Motor Freight Transportation and Warehousing	4.75	2
45	Transportation by Air	0.00	1
46	Pipe Lines, Except Natural Gas	10.54	4
47	Services Incidental to Transportation	2.15	1
48	Communication	12.04	5
49	Electrical, Gas, and Sanitary Services (Utilities)	8.66	4
50	Wholesale Trade—Durable Goods	2.51	1
51	Wholesale Trade—Nondurable Goods	2.51	1
52	Retail Trade—Building Materials, Hardware Garden Supply, and Mobile Home Dealers	3.26	1
53	Retail Trade—General Merchandise Stores	3.73	2
54	Retail Trade—Food Stores	2.28	1
55	Retail Trade—Automotive Dealers and Gasoline Services Stations	2.10	1
56	Retail Trade—Apparel and Accessory Stores	4.43	2
57	Retail Trade—Furniture, Home Furnishings, and Equipment Stores	4.04	2
58	Retail Trade—Eating and Drinking Places	4.66	2
59	Retail Trade—Other	4.54	2
60	Banking	8.24	4
61	Credit Agencies other than Banks	4.33	2
62	Security and Commodity Brokers, Dealers, Exchanges, and Services	3.59	2
63	Insurance Carriers (Underwriters)	4.14	2
64	Insurance Agents, Brokers, and Services	21.25	6
65	Real Estate	3.93	2
66	Combinations of Real Estate, Insurance, Loans, or Law Offices	30.41	6
67	Holding and Other Investment Offices	48.37	6
70	Service—Hotels, Rooming Houses; Camps and Other Lodging Places	2.41	1
72	Services—Personal	14.02	5
73	Services—Business	4.85	2
75	Automotive Repair, Automotive Services, and Garages	9.45	4
76	Miscellaneous Repair Services	9.45	4
78	Services—Motion Pictures	3.69	2
79	Services—Amusement and Recreation, except Motion Pictures	4.87	2
80	Health Services	38.41	6
81	Legal Services	50.50	6
82	Educational Services	5.91	3
83	Social Services	6.57	3
84	Museums, Art Galleries, Botanical and Zoological Gardens	6.57	3
86	Membership Organizations	6.57	3
891	Engineering, Architectural, and Surveying Services	25.35	6
893	Accounting, Auditing, and Bookkeeping Services	33.14	6
899	Services—not Elsewhere Classified	6.57	3

ALPHABETICAL BUSINESS CLASSIFICATION INDEX

SIC No.	Business Description	Tax Class
A	A	A
65	Abstract Land Title or Warranty Companies	2
61	Acceptance Corporations and Dealers	2
63	Accident Insurance Carrier	2
893	Accountants All Types	6
893	Accounting and Bookkeeping Services	6
	Accounting and Bookkeeping Machines and Supplies (See Office Machines)
17	Acoustical Contractors	3
73	Advertising Agencies, including Outdoor Services	2
73	Advertising, novelties, signs, placards, etc.	2
61	Agricultural Credit Institutions	2
55	Aircraft, Dealers, Retail	1
17	Air Conditioning Contractor	3
76	Air Conditioning Service and Repair	4
73	Airplane Rental	2
72	Alterations, Clothing	5
41	Ambulance Service	2
79	Amusement and Recreation Services	2
79	Amusement Machines, Coin-Operated	2
79	Amusement Parks	2
07	Animal Hospital	3
73	Answering Service	2
59	Antiques, Dealers, Retail	2
76	Antiques, Repair and Restoration	4
65	Apartment Buildings or Complexes, Rental	2
57	Appliances, Household, Dealers	2
76	Appliances, Household, Repair of	4
891	Architects	6
76	Armature Rewinding Shops	4
73	Armored Car Service	2
59	Art, Dealers, Retail	2
73	Artists, Commercial	2
899	Artists' Studios or Portrait Artists, Non-Commercial	3
59	Artists' Supply and Materials Stores, Retail	2
79	Athletic Arena or Clubs, Where Admission is Charged	2
73	Auctioneers, Commission or Fee Basis	2
59	Auction Houses (General Merchandise), Retail	2
50	Automatic Sprinklers, Wholesale	1
55	Automobile Accessories, Dealers	1
75	Automobile, Automatic Car Wash	4
75	Automobile, Body and Paint Shop	4
55	Automobile, Dealers, Retail, New or Used	1
61	Automobile Loan Finance Companies	2
75	Automobile, Rental or Leasing, not including Driver	4
55	Automobile Parts, Retail	1
50	Automobile Parts, Wholesale	1
75	Automobile Repairs, Overhaul and General Servicing	4
75	Automobile Tires, Recapping	4
55	Automobile Tires, Retail	1
75	Automobile Towing Service	4
41	Automobile Transportation Service, including Driver	2
59	Automobile Wreckers, Buying Used Cars and Selling the Parts, Retail	2
17	Awning Installation Contractors	3
B	B	B
54	Bakery, Retail	1
20	Bakery Products, Manufacturer Only	2
51	Bakery Products, Wholesale Only	1
79	Ballroom, Lease or Rented for Dancing or Parties	2
79	Bands, Dance	2
60	Banks	4
72	Barber Schools	5
72	Barber Shops	5
50	Barber Supplies, Wholesale	1
55	Batteries, Auto, Retail	1
50	Bearings, Dealers, Wholesale	1
72	Beauty Schools	5
72	Beauty Shops	5
50	Beauty Supplies, Wholesale	1
50	Belting, Wholesale	1
20	Beverage Manufacture, All Types	2
59	Bicycle Dealers, Retail	2
79	Bicycle Rental	2
76	Bicycle Repair	4
50	Bicycle Supplies, Wholesale	1
73	Billboard, Firms Engaged in the Erection and Lease of Space	2
79	Billiard or Pool Hall	2
51	Billiard or Pool Supplies, Wholesale	1
12	Bituminous Coal and Lignite Mining	4
76	Blacksmith	4
80	Blood Banks	6
35	Blowers and Blower Systems, Manufacturing	3
73	Blueprinting Services	2
70	Boarding House, including Fraternity and Sorority	1
55	Boat Supplies and Accessories, Retail	1
55	Boat, Dealers, Retail	1
76	Boilermaker Shops, Repair of Boilers	4
50	Boilers, Wholesale	1
17	Boiler, Setting of	3
50	Bolts, Nuts, and Screws, Dealers, Wholesale	1
73	Bondsmen	2
27	Book Publishers	3
59	Book Store, Retail	2
79	Booking Agent, except Motion Pictures	2
893	Bookkeeping Services	6
72	Bootblacks, Bootblack Stands	5
20	Bottlers of Soft Drinks	2
50	Bottlers Suppliers, Wholesale	1
79	Bowling Alleys	2
59	Bowling Equipment and Supplies, Retail	2
51	Bowling Equipment and Supplies, Wholesale	1
26	Box, Manufacturing	2
79	Boxing or Wrestling Matches	2
50	Brake Linings Wholesale Dealers	3
56	Bridal Shops, Retail	2
	Brokers (See Heading under Type of Broker, for Example: Real Estate Broker, Food Broker, etc.)
	Building Contractors (See Contractors)
52	Building Materials and Supplies, Retail	1
50	Building Materials, Wholesale	1
17	Burglar Alarm, Installation Only	3
73	Burglar Alarm, Maintenance and Monitoring Only	2
41	Bus and Motor Coach Company	2
41	Bus Terminals	2
73	Business Agents or Brokers, Selling Business Concerns	2
73	Business Consultant, except Finance—Investment	2
61	Business Credit Institutions	2
27	Business Forms, Manufacturing	3
59	Business Forms, Retail	2
	Business Machines (See Office Machines)
82	Business Schools	3
C	C	C
25	Cabinet Shops, Manufacturers, not Custom	2
57	Cabinet Shop, for Individual Order	2
58	Cafeterias	2
59	Camera and Photographic Supplies, Retail	2
50	Camera and Supplies, Wholesale	1
76	Camera Repair Shop	4
59	Cameras, Retail	2
70	Campgrounds	1
59	Camping Equipment, other than Trailers, Retail	2
55	Campers and Other Recreational Vehicles, Retail	1
54	Candy, Retail	1
51	Candy, Wholesale	1
59	Canvassers	2
75	Car Wash	4
79	Carnivals	2
17	Carpenters	3
72	Carpet and Rug Cleaning	5
57	Carpet and Rug, Dealers, Retail	2
17	Carpet Layers, Contractors	3
50	Carpets, Wholesale	1
	Cash Registers and Supplies (See Office Machines)
63	Casualty Insurance Carrier	2
58	Caterers	2
17	Ceiling Contractors	3
32	Cement Manufacture	2
50	Cement Products, Wholesale Dealers	1
65	Cemetery Companies, Agents, or Dealers in Cemetery Lots	2
07	Cemetery Lots, Caretakers of	3
893	Certified Public Accountants	6
82	Charm, Fashion, Finishing, and/or Modeling Schools	3
20	Cheese, Manufacturers or Processors	2
28	Chemical and Allied Products, Manufacturing	4
80	Chiropractors	6
52	Christmas Trees, Retail	1
51	Cigarettes or Tobacco, Wholesale	1
59	Cigar and Cigarette Stores and Stands, Retail	2
64	Claim Adjustment Agencies	6
32	Clay, Stone, and Glass Products, Manufacturing	2
72	Cleaning of Garments	5
59	Clothing, Dealers in Second-Hand Clothing	2
23	Clothing Manufacturers	1
56	Clothing, Retail	2
72	Clothing, Rental	5
51	Clothing, Wholesale	1
50	Coal, Dealers, Wholesale	1
62	Coal, Wood, or Coke Agents or Brokers	2
59	Coal, Wood, or Coke, Dealers, Retail	2
51	Coffee, Dealers, Wholesale	1
42	Cold Storage Warehouse	2
73	Collection and Claim Agency, except for Real Estate	2
66	Combinations of Real Estate, Insurance, Loans, Law Offices	6
62	Commodity Brokers and Dealers (Contracts)	2
48	Communication	5
73	Computer Programming and Other Software Services	2
50	Concrete Products, Dealers, Wholesale	1
32	Concrete, Manufacturer, Block, Brick, and Other Products	2
32	Concrete, Manufacturer, Ready Mixed and Transit-Mixed	2
16	Concrete Work Contractors (Roads, Highways, and Streets)	1
17	Concrete Work Contractors (Driveways, Sidewalks, and Floors Only)	3
62	Consultants, Finance—Investments	2
73	Consulting Services, except Investment and Family	2
15	Contractors, Building	1
16	Contractors, Heavy Construction, other than Building	1
17	Contractors, Special Trade	3
80	Convalescent Home	6
73	Copying Service	2
28	Cosmetics, Manufacturer	4
59	Cosmetics, Dealers, Retail	2
51	Cosmetics, Wholesale	1
62	Cotton Brokers, Agents or Warehousemen	2
42	Cotton Compresses and Warehouses	2
22	Cotton Fabrics, Manufacture	1
07	Cotton Ginning	3
83	Counseling Services	3
20	Cracker Manufacturer	2
73	Credit Reporting Agencies	2
61	Credit Unions	2
D	D	D
20	Dairy Products, Processing	2
54	Dairy Products, Retail	1
51	Dairy Supplies, Wholesale	1
79	Dancing Academies or Schools	2
79	Dance Halls	2
73	Data Processing Services	2
73	Data Processing Systems, Supplies, and Equipment, including Keypunching	2
83	Day Care Centers	3
73	Decorators, Interior	2
54	Delicatessen	1
42	Delivery Service (Messenger/Courier), Vehicular	2
50	Dental Equipment and Supplies, Wholesale	1
80	Dental Laboratories and/or Dentists	6
53	Department Stores	2
73	Detectives, Agencies	2
72	Diaper Service	5
07	Dog Kennels and/or Grooming	3
70	Dormitories, Commercially Operated	1
57	Drapery Stores, Retail	2
56	Dressmakers for Retail Trade	2
82	Driver Training School	3
59	Drug Store, Retail	2
51	Drugs, Wholesale	1
72	Dry Cleaning, Coin-Operated	5
72	Dry Cleaning, Retail	5
50	Dry Cleaning, Wholesale	1
51	Dry Goods, Wholesale	1
17	Drywall Contractors	3
72	Dyeing and Cleaning Plants, except Rug Cleaning	5
E	E	E
17	Earthmoving for Building Construction	3
16	Earthmoving, not Connected with Building Construction	1
82	Educational Services and Schools	3
54	Eggs, Retail	1
51	Eggs, Wholesale	1
49	Electric, Gas, and Sanitary Services (Utilities)	4
50	Electric Light Bulbs, Wholesale	1
49	Electric Power Company (Utility)	4
57	Electrical Appliances and Supplies, Retail	2
50	Electrical Appliances and Supplies, Wholesale	1
76	Electrical Appliances, Repair	4
17	Electrical Contractors	3
36	Electrical Machinery, Equipment, and Supplies Manufacturing	1
50	Elevators, including Repair, Wholesale	1
73	Employment Agencies	2
891	Engineering, Architectural, and/or Surveying Services	6
27	Engraving	3
79	Entertainment, except Motion Pictures	2
73	Equipment Rental and Leasing	2
72	Escort Services	5
51	Explosives, Sales and Distributors, Wholesale	1
17	Excavating and Foundation Contractors, Building Construction Only	3
16	Excavating Contractors, other than Building	1
73	Exterminators	2
F	F	F
59	Fabric Shops, Retail	2
61	Factors	2
50	Farm Equipment and Machinery	1
51	Farm Supplies	1
20	Feeds, for Pets and Other Animals, Manufacture of	2
17	Fencing Contractors	3
28	Fertilizer, Manufacture	4
51	Fertilizer, Wholesale	1
73	Field Warehousing	2
73	Film Developers, for General Public	2
78	Film Distributor	2
61	Finance Companies	2
50	Fire Extinguishers, Sale of	1
73	Fire Extinguishers, Service of	2
63	Fire Insurance Carriers	2
59	Fish Aquariums, Retail	2
54	Fish and Seafood Stores, Retail	1
51	Fish or Other Seafood, Wholesale	1
59	Fish, Tropical Fish, Retail	2
59	Fish Bait, Retail	2
09	Fisheries	3
25	Fixtures and Furniture, Manufacturing	2
57	Floor Covering, Retail	2
50	Floor Covering, Wholesale	1
17	Flooring Contractors	3
59	Florists, Retail	2
51	Florists, Wholesale	1
54	Food, Retail, Dealer, not Consumed on Premises	1
51	Food Broker	1
17	Foundation Contractors, Building Construction Only	3
33	Foundries	1
47	Freight Forwarders	1
54	Fruit and Produce, Retail	1
51	Fruit and Produce, Wholesale	1
59	Fuel Dealers, Retail	2
72	Funeral Homes, Funeral Directors, and/or Undertakers	5
56	Fur, Retail	2
17	Furnace or Heating Contractors	3
57	Furniture, Dealers, Retail	2
59	Furniture Dealers, Second-Hand, Retail	2
25	Furniture and Fixtures, Manufacturing	2
76	Furniture Repairing, Refinishing, and Reupholstering	4
50	Furniture, Wholesale	1
G	G	G
75	Garages, Automotive Repair	4
49	Garbage Collection Agencies	4
72	Garment Pressing and Alteration	5
49	Gas, Dealers in Liquefied Petroleum Gas and Natural Gas	4
59	Gas, Dealers in Liquefied Petroleum Gas, Delivered to Customers' Premises, Retail	2
49	Gas, Natural Gas Company	4
55	Gasoline Service Stations	1
51	Gasoline, Wholesale	1
53	General Merchandise Stores	2
59	Gift Shops	2
17	Glass Installation Contractors	3
75	Glass, Replacement and Repair, Automotive	4
52	Glass, Retail	2
32	Glass, Stone and Clay Products, Manufacturing	2
79	Golf Courses, including Miniature	2
16	Grading, General Construction	1
62	Grain Broker (Commodity)	2
42	Grain Elevators, Stores Only	2
51	Grain, Dealers, Wholesale	1
73	Graphic Arts	2
59	Gravestones, Finished, Retail	2
59	Greeting Cards, Retail	2
54	Grocers, Retail	1
51	Grocers, Wholesale	1
59	Guns, Retail	2
50	Guns, Wholesale	1
76	Gunsmiths, Repair of Guns	4
H	H	H
72	Hairdressers and/or Stylists	5
52	Hardware, Retail	1
50	Hardware, Wholesale	1
72	Hat Cleaning and Blocking, Retail	5
09	Hatchery, Poultry	3
56	Hats, Retail	2
72	Health Clubs	5
80	Health Services, General	6
59	Hearing Aids, Retail	2
17	Heating Contractor	3
16	Heavy Construction	1
63	Health Insurance Carrier	2
16	Highway and Street Construction	1
59	Hobby Shops, Retail	2
67	Holding Companies	6
57	Home Furnishing Stores, Retail	2
07	Horticulturists	3
56	Hosiery, Retail	2
51	Hosiery, Wholesale	1
22	Hosiery Mills	1
63	Hospital Insurance Carrier	2
50	Hospital Supplies	1
80	Hospitals, Sanitariums, and Like Institutions	6
07	Hospitals, Animal	3
70	Hotels, except Residential	1
65	Hotels, Residential	2
50	Hotel Supplies, Wholesale	1
17	House Mover and Wrecker	3
59	House-To-House, Retail	2
I	I	I
59	Ice, Dealers, Retail	2
51	Ice, Dealers, Wholesale	1
20	Ice, Manufacturers	2
50	Ice-Making, Machinery and Equipment, Wholesale	1
54	Ice Cream Dealers, Retail, not Consumed on Premises	1
58	Ice Cream Dealers, Retail, Consumed on Premises	2
20	Ice Cream, Manufacture	2
51	Industrial Chemicals, Wholesale	1
72	Industrial Laundries	5
61	Installment Sales Finance, other than Banks	2
07	Insemination, Artificial	3
17	Insulation Contractor	3
66	Insurance, Loans, Law, Real Estate Offices, Combinations of	6
64	Insurance Agents, Brokers, and Other Insurance Services	6
64	Insurance Adjustor	6
63	Insurance Carriers, All Types	2
64	Insurance Solicitors	6
17	Intercommunication Equipment Installation Contractor	3
73	Interior Decorator	2
62	Investment Counselors	2
62	Investment Firm, General Brokerage	2
67	Investment Offices (Management)	6
62	Iron Brokers	2
07	Irrigation Systems, Landscape Services	3
J	J	J
73	Janitor or Housekeeping Service	2
50	Janitor or Housekeeping Supplies, Wholesale	1
76	Jewelry, Repair, including Watch Repair	4
59	Jewelry, Retail	2
50	Jewelry, Wholesale	1
K	K	K
79	Karate Instruction	2
07	Kennels	3
17	Kitchen Designers and Contractors	3
22	Knitting Mills	1
L	L	L
50	Laboratory Equipment and Supplies, Wholesale	1
57	Lamp Dealers, Retail	2
50	Lamp Dealers, Wholesale	1
36	Lamps, Manufacturers	1
65	Land Title or Warranty Company	2
07	Landscape Services and Landscape Architects	3
66	Law, Real Estate, Insurance, Loan Offices, Combinations of	6
72	Laundries, including Automatic Machines, Coin-Operated and Industrial	5
07	Lawn Care	3
50	Lawnmower, Dealers, Wholesale	1
52	Lawn and Garden Supplies, Retail	1
76	Lawnmowers, Repairs	4
81	Lawyers	6
82	Learning Centers	3
73	Leased Equipment	2
75	Leasing Companies, Vehicles without Drivers	4
59	Leather Goods, Retail	2
50	Leather Goods, Wholesale	1
31	Leather and Leather Products, Manufacturing	1
81	Legal Services	6
63	Life Insurance Carrier	2
57	Linen Shop, Retail	2
72	Linen Supply Service	5
59	Liquefied Petroleum Gas, Delivered to Customers' Premises, Retail	2
61	Loan (Small) Lenders, Licensed	2
66	Loans, Real Estate, Insurance, Law Offices, Combinations of	6
76	Locksmiths	4
70	Lodging and Rooming Houses	1
59	Luggage, Retail	2
24	Lumber, Manufacture	1
52	Lumber Merchants, Operating Lumber Yards, Retail	2
50	Lumber Merchants, Operating Lumber Yards, Wholesale	1
M	M	M
35	Machine Shops	3
59	Magazine Stores and Stands, Retail	2
59	Mail Order Business	2
73	Management Consultants	2
67	Management Investment Companies	6
72	Manicurists	5
17	Mantel Work, Contractors	3
	MANUFACTURING
20	Bakery Products	2
28	Chemical and Other Allied Products	4
32	Concrete, Clay, Stone, and Glass Products	2
36	Electrical Machinery, Equipment and Supplies	1
34	Fabricated Metal Products	2
25	Furniture and Fixtures	2
31	Leather and Leather Products	1
35	Machinery, except Electrical	3
33	Metal Products, Primary	1
26	Paper and Allied Products	2
20	Pet and Other Animal Food	2
29	Petroleum Refining and Related Industries	3
30	Rubber and Miscellaneous Products	1
22	Textile Mill Products	1
37	Transportation Equipment	1
24	Wood Products, except Furniture	1
39	Manufacturing, not Otherwise Classified	1
17	Masonry and Stonework Contractors	3
72	Massage	5
25	Mattress and Bedsprings Manufacture	2
76	Mattress Renovating	4
57	Mattresses, Retail	2
54	Meat, Retail	1
51	Meat, Wholesale	1
20	Meat Slaughtering and/or Packing Plants	2
17	Mechanical Contractors	3
63	Medical Insurance Carriers	2
80	Medical and Other Health Services, including Laboratories	6
56	Men's Furnishings, Retail	2
73	Messenger Service	2
33	Metal Products, Manufacturing	1
54	Milk, Retail	1
51	Milk Depots, with or without Truck Delivery	1
51	Millinery, including All Lines of Millinery, Wholesale	1
56	Millinery Shops or Stores, Retail	2
51	Mills, Flour, Wholesale	1
20	Mills, Flour and Other Grain Products	2
10-14	Mining, All Types	4
73	Miscellaneous Business Services, not Otherwise Classified	2
65	Mobile Home Sites, Rental	2
52	Mobile Homes, Retail	1
42	Mobile Homes, Transportation of	2
59	Monuments, Retail	2
61	Mortgage Brokers	2
70	Motels, except Residential	1
65	Motels, Residential	2
78	Motion Picture Films, Distributors, Producers, or Agents for	2
78	Motion Picture Operators	2
78	Motion Picture Theatre or Drive-In	2
42	Motor Freight Lines	2
82	Motor Vehicle Drivers Training School	3
79	Motorcycle Rental	2
55	Motorcycles, Dealers, Retail	1
55	Motors, Outboard, Dealers, Retail	1
42	Movers, Trucking with or without Storage	2
42	Movers, Storage Only	2
57	Music, Sheet, or Musical Instruments, Retail	2
79	Music Distribution Systems, Coin-Operated	2
73	Music Distribution Systems, except Coin-Operated	2
76	Musical Instrument Repair Shops	4
62	Mutual Funds, Selling By Independent Salesman	2
N	N	N
49	Natural Gas and/or Liquefied Petroleum Gas	4
27	Newspapers, Publishing of	3
59	Newspapers, Retail	2
51	Newspapers, Wholesale	1
59	Newsstands	2
65	Nonresidential Building Operators	2
62	Notes, Endorsers and Buyers	2
59	Notions and Novelties	2
83	Nurseries, Day	3
07	Nursery or Horticulturists	3
80	Nurses, All Types	6
80	Nursing Homes, Convalescent	6
83	Nursing Homes, Residential Type	3
82	Nurses Schools	3
O	O	O
65	Office Buildings, Rental	2
50	Office Furniture and/or Supplies, Wholesale	1
57	Office Furniture, Retail	2
76	Office Machines, Service and Repair	4
73	Office Machines, Rental	2
59	Office Machines, Equipment and/or Supplies, Retail	2
73	Office Secretarial Service	2
51	Oil, Fuel, Wholesale	1
50	Ophthalmic Goods, Wholesale	1
38	Optical Goods, Manufacture	4
50	Optical Goods or Supplies, Wholesale	1
59	Optical Goods Stores, Retail	2
38	Opticians	4
80	Optometrists	6
59	Orthopedic and Artificial Limb Stores, Retail	2
65	Operators of Nonresidential, Residential, and/or Apartment Buildings	2
65	Operators of Mobile Home Sites	2
80	Osteopathic Physicians	6
P	P	P
47	Packing Goods, for Shipping	1
42	Packing House, Cold Storage	2
28	Paint Manufacturers	4
52	Paint, Retail	1
51	Paint, Wholesale	1
17	Painting and Paper Hanging Contractors	3
26	Paper and Allied Products, Manufacturing	2
42	Parcel Delivery Companies	2
75	Parking Lots and Garages	4
70	Parking Spaces (Trailer Park)	1
16	Paving and Asphalt Contractors	1
59	Pawn Brokers, All Types and Classifications	2
59	Peddlers, All Types and Classifications	2
61	Personal Loan Companies	2
67	Personal Holding Companies	6
72	Personal Services	5
73	Pest Control	2
20	Pet and Other Animal Food Manufacture	2
59	Pet Shops	2
29	Petroleum Refining and Related Industries	3
59	Pharmacies	2
50	Phonograph Record Businesses, Wholesale	1
57	Phonograph and Record Stores, Retail	2
73	Photocopying Service	2
73	Photograph Developing and Retouching	2
72	Photographers, Portrait for the General Public	5
73	Photographers, Commercial	2
72	Photographic School	5
59	Photographic Supply Stores, Retail	2
80	Physical Therapist	6
80	Physicians	6
57	Pianos and Organs, Retail	2
57	Picture and/or Picture Frames, Dealers, Retail	2
16	Pipe Laying Contractors	1
58	Pizzerias	2
17	Plastering and Dry Wall Contractors	3
52	Plumbing Supplies, Retail	1
50	Plumbing Supplies, Wholesale	1
17	Plumbing, Heating, and Air Conditioning Contractors	3
50	Poultry Equipment, Wholesale	1
02	Poultry and Egg Production	3
20	Poultry Slaughtering, Dressing, and/or Packing	2
02	Poultry Hatcheries	3
27	Printing, All Types	3
80	Psychologists	6
73	Public Relations Services	2
27	Publishers	3
50	Pumps, Wholesale	1
Q	Q	Q
14	Quarrying	4
R	R	R
75	Radiator, Repairs, Automotive	4
57	Radio and Television, Retail	2
50	Radio, Phonographs, and Television, Dealers in Supplies, Wholesale	1
73	Radio and Television, for Rent or Lease	2
76	Radio and Television Repairs	4
48	Radio and Television Stations, including CATV	5
40	Railroad Companies	1
66	Real Estate, Insurance, Loans, Law Offices, Combinations of	6
65	Real Estate Dealers in or Agents for, including Renting, Contracting, or Charging for Repairs on Houses; Dealers without Offices; Brokers for Real Estate Loans	2
65	Real Estate, Leasing and/or Renting	2
57	Record Stores, Retail	2
79	Recreation Center	2
55	Recreation Vehicles, Retail	1
72	Reducing Salons	5
57	Refrigerators and Freezers, Retail	2
50	Refrigerators, Wholesale or Distributors	1
80	Rehabilitation House, Outpatient	6
59	Religious Goods Stores, Retail	2
73	Rental Service, Miscellaneous Rental Services not Otherwise Listed	2
76	Repair Services, except Automotive	4
73	Research and Development Laboratories	2
65	Residential Building Operators	2
58	Restaurants, Shall Include not Only Places Where Meals are Served and the Public Invited, but Also Any Place Where Meals are Served to Limited or Restricted Classes of Persons for Pay	2
50	Restaurants, Supplies and Equipment, Wholesale	1
	RETAIL TRADE
56	Apparel and Accessories	2
52	Building Materials, Hardware, Garden Supply, and Mobile Home Dealers	1
54	Food Markets of Grocery Stores	1
57	Furniture, Home Furnishing and Equipment	2
53	General Merchandise	2
59	Miscellaneous Retail Stores not Otherwise Listed	2
79	Riding Schools, including Academies, Renting Horses to Ride	2
17	Roofing Contractors	3
50	Roofing, Wholesale	1
52	Roofing, Retail	1
70	Rooming House, including Fraternity and Sorority	1
30	Rubber and Miscellaneous Plastic Products, Manufacturing	1
59	Rubber Stamps, Retail	2
72	Rug Cleaning, not Connected with Laundries	5
57	Rugs, including Carpets, Retail	2
S	S	S
73	Salvage	2
50	Sand, Dealers, Wholesale	1
52	Sand, Dealers, Retail	1
58	Sandwiches, Retail, Consumed on Premises	2
20	Sandwiches, Manufacture for Sale off Premises	2
80	Sanitariums	6
61	Savings and Loan Associations	2
50	Saws, Wholesale	1
76	Saws, Sharpening and Repair	4
50	Scales, Wholesale	1
72	Scales, Coin-Operated: Operation of	5
59	School Supplies, including Books, Dealers, Retail	2
50	School Supplies, Wholesale	1
50	Scrap Yard	1
24	Screens, Doors and Windows Wood Manufacturing	1
50	Screens, Doors and Windows, Wholesale	1
34	Screens, Windows and Doors, Metal, Manufacturers	2
72	Seamstresses	5
59	Second-Hand Goods of Any Description	2
73	Secretarial Service	3
52	Seeds, Bulbs, and/or Nursery Stock, Retail	1
55	Service Stations	1
76	Sewer, Septic Tank, and Cesspool Service	4
36	Sewing Machines, Manufacture	1
57	Sewing Machines, Retail	2
50	Sewing Machines, Wholesale	1
17	Sheet Metal Contractors	3
23	Shirts, Manufacturers	1
56	Shoe, Dealers, Retail	2
72	Shoe Repair Shops	5
50	Shoes, Wholesale	1
73	Sign Painting and Lettering Service	2
73	Sign Service, Outdoor Advertising	2
59	Skiing Equipment, Retail	2
86	Social Club	3
50	Soda Fountain Supplies, Wholesale	1
58	Soda Fountains	2
51	Soft Drinks, Distributors	1
20	Soft Drink Bottlers.	2
53	Soft Drink Stands, Retail	2
61	Small Loan Lenders	2
59	Sporting Goods, Retail	2
50	Sporting Goods, Wholesale	1
79	Stables, Riding	2
59	Stationery, including Books	2
17	Steam, Hot Air, Vapor, and Hot Water Contractors	3
73	Stenographer and Stenographic Services	2
62	Stock Brokers and Dealers	2
32	Stone, Clay, and Glass Products, Manufacturing	2
57	Stoves, Dealers, Retail	2
50	Stoves, Wholesale	1
76	Stove Repairs	4
17	Structural Steel Erection Contractors	3
65	Subdividers and Developers	2
50	Surgical Instruments, Wholesale	1
891	Surveying Services	6
17	Swimming Pools, Contractors	3
79	Swimming Pools	2
59	Swimming Pool Supplies, Retail	2
T	T	T
56	Tailor, Custom, Retail	2
72	Tailor, Shops, Repair	5
57	Tape Recorders, Retail	2
72	Tax Service	5
41	Taxicabs	2
76	Taxidermists	4
48	Telegraph, Service or Signal Companies or Agents	5
73	Telephone Answering Service	2
48	Telephone Companies	5
48	Television Broadcasting Stations, including CATV	5
73	Television, Rent or Lease, including Radios, other than Licensed Radio and Television Dealers	2
57	Television and Radio, Retail	2
76	Television and Radio Repair Shops	4
73	Temporary Employment Agencies	2
23	Textile Mill Products, Manufacturing, Apparel Only	1
22	Textile Mill Products, Manufacturing, Fabric Only	1
79	Theatrical Booking Agencies, except Motion Pictures	2
79	Ticket Bureau, Selling Theatrical, Football, Baseball Tickets, and for Like Performances	2
17	Tile and Marble Contractors	3
52	Tile, Retail	1
50	Tile, Wholesale	1
76	Tin and Metal Shops, Repair Only	4
75	Tires, Recapping	4
63	Title Insurance	2
59	Tombstones, Retail	2
76	Tool Sharpening and Repair	4
72	Towels and Uniform Rental	5
59	Toys, Retail	2
50	Toys, Wholesale	1
50	Tractors, Wholesale	1
82	Trade Schools	3
73	Trading Stamps, Redemption, Promotion, and/or Sale to Stores	2
65	Trailer Parks, including Mobile Home Rental for Residential Purposes	2
70	Trailer Parks and Campsites, for Transients	1
55	Trailers, Recreational and Utility, Retail	1
75	Trailers, (U-Haul-It Type), Rental	4
37	Transportation Equipment, Manufacturing	1
47	Travel Bureau	3
07	Tree Surgery	1
75	Truck and Automobile Rental or Leasing, not including Driver	4
42	Trucking, except Rental or Leasing, including Driver	2
67	Trusts, Management of	6
27	Typesetting, for Printing Trade	3
59	Typewriters and Other Office Machines, retail	2
50	Typewriters, Wholesale	1
U	U	U
72	Uniform Supply Service	5
72	Uniform Rental	5
76	Upholsterer, Furniture	4
75	Upholstery Repair, Automotive	4
59	Used Merchandise, Retail	2
V	V	V
57	Vacuum Cleaners, Retail	2
50	Vacuum Cleaners, Wholesale	1
53	Variety Store	2
54	Vegetable Markets, Retail	1
59	Vending Machines, Sale of Products	2
50	Vending Machines, Wholesale	1
25	Venetian Blind, Manufacturing	2
07	Veterinarian	3
82	Vocational Schools	3
W	W	W
52	Wallpaper, Retail	1
51	Wallpaper, Wholesale	1
42	Warehouse Storage Rooms, General	2
73	Warehousing, Field, not Public	2
75	Washing Cars	4
57	Washing Machines, Retail	2
50	Waste Paper and Rags, Wholesale	1
76	Watchmaker, including Repairs	4
30	Water Hose and/or Steam Hose, Manufacturers	1
17	Water Well Drilling Contractors	3
17	Waterproofing Contractors	3
52	Weather Stripping, Dealers, Retail	1
47	Weighing Services, connected with transportation	1
17	Welding Contractor, Operating at Site of Construction	3
50	Welding Machinery and Equipment, Wholesale	1
76	Welding Repair Services, including Automotive	4
50	Wholesalers, Durable Goods	1
51	Wholesalers, Nondurable Goods	1
56	Wigs, Retail	2
51	Wigs, Wholesale	1
73	Window Cleaning Service	2
69	Wood Dealer, Retail	2
17	Wrecker, Buildings	3
75	Wrecker, Towing Service	4
Y	Y	Y
59	Yarn Shops, Retail	2

(Ord. No. 2017-2439, § 6, 10-3-2017)

Appendix B GROSS RECEIPTS TAX TABLE

Taxable Gross Receipts Bracket	Taxable Gross Receipts Bracket	Business Classification	Business Classification	Business Classification	Business Classification	Business Classification	Business Classification
Taxable Gross Receipts Bracket	Taxable Gross Receipts Bracket	1	2	3	4	5	6
0	4,999	20	20	20	20	20	20
5,000	99,999	20	26	32	39	45	52
100,000	199,999	35	46	58	70	81	93
200,000	299,999	48	64	80	96	112	128
300,000	399,999	60	81	101	121	141	161
400,000	499,999	73	93	121	145	169	194
500,000	599,999	84	113	141	169	197	225
600,000	699,999	96	128	160	192	224	256
700,000	799,999	107	143	179	214	250	286
800,000	899,999	118	157	197	236	275	315
900,000	999,999	129	172	215	257	300	343
1,000,000	1,099,999	139	185	232	278	324	371
1,100,000	1,199,999	149	199	248	298	348	398
1,200,000	1,299,999	159	212	265	318	371	423
1,300,000	1,399,999	168	224	280	336	392	449
1,400,000	1,499,999	177	236	296	355	414	473
1,500,000	1,999,999	222	296	370	444	518	592
2,000,000	2,499,999	266	355	444	533	621	710
2,500,000	2,999,999	310	413	516	619	723	826
3,000,000	3,499,999	352	469	586	703	820	938
3,500,000	3,999,999	392	523	653	784	915	1,045
4,000,000	4,999,999	470	627	783	940	1,096	1,253
5,000,000	5,999,999	545	727	908	1,090	1,271	1353
6,000,000	7,999,999	688	918	1,147	1,376	1,606	1,735
8,000,000	10,999,999	894	1,192	1,490	1,788	2,086	2,284
11,000,000	13,999,999	1,091	1,455	1,819	2,183	2,546	2,810
14,000,000	15,999,999	1,217	1,623	2,029	2,434	2,839	3,145
16,000,000	17,999,999	1,343	1,791	2,238	2,686	3,132	3,480
18,000,000	19,999,999	1,469	1,958	2,448	2,937	3,425	3,815
20,000,000	21,999,999	1,594	2,126	2,657	3,189	3,718	4,150
22,000,000	and above	1,720	2,294	2,867	3,440	4,011	4,485

(Ord. No. 2017-2439, § 7, 10-3-2017)

Appendix C FLAT TAX RATES FOR SPECIFIC BUSINESSES

Type of Business	Annual Tax Rate	Other Tax Rate	Adopted by Ordinance	Section Number
Amusement Arcade	$100		1048	41
Auctioneer	$50 (Class A & C)	$10/day (Class B)	811	17
Bingo	$50
Bowling Alleys (Standard Sized)	$100	$5/quarter/alley	1012	1
Bowling Alleys (Substandard Sized)	$25	$5/quarter/alley	1012	2
Dance Hall	$300		963	1
Food Vending Vehicle	$75		1657
Mobile Amusement Vehicle	$25		986	181
Mobile Searchlight Advertising	$50		937	—
Out of Town Vendor (per Vehicle)	$25		1606	20
Outside Contractors (A & B Licensed)	$75		1652	21
Outside Contractors (C Licensed)	$50		1652	21
Pawnbroker	$150		708	40
Shooting Galleries	$100		—	41
Swap Meet	$4,500		1231	12
Taxis—Paratransit	$50		1125	2
Video Machines	$55 per machine		82-1788	—
Second Location	$10

(Ord. No. 2017-2439, § 7, 10-3-2017)

Exceptions & meaning →