Sanger Municipal Code § 18-86 Reserved

Footnotes:

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Cross reference— Taxation, ch. 66.

(a) The following businesses are hereby declared to be classification I, other businesses, for the purposes of this article:

1. Advertising agencies

2. Apparel stores

3. Auto, motorcycle, boat sales

4. Auto, boat and equipment parts

5. Auto wreckers

6. Bakeries

7. Barbershops

8. Beauty shops

9. Bicycle shops

10. Bookstores

11. Bowling alleys

12. Burglar alarms, sales, service, repair shops

13. Business management firms

14. Carwashes

15. Caterers

16. Christmas tree dealers

17. Cleaning and janitorial services

18. Coin-operated machines (all types)

19. Contractors and sales contractors

20. Cosmetologist

21. Dairy products

22. Delicatessens

23. Department stores

24. Designers, draftsmen

25. Detectives

26. Dressmakers

27. Drugstores

28. Electrical supplies

29. Employment agencies

30. Equipment rental agencies

31. Escrow services

32. Fabric stores

33. Feed and farm supplies

34. Film processors

35. Finance and loan companies

36. Florists

37. Food lockers

38. Furniture and appliance stores

39. Gardeners/landscapers

40. Gift, novelty shops

41. Glass and/or china shops

42. Hardware/building supply stores

43. Hospitals

44. Immigration consultants

45. Interior decorators

46. Janitorial services

47. Jewelry, watch stores

48. Lapidaries

49. Laundries and cleaning

50. Liquor stores

51. Locksmiths and gunsmiths

52. Lunch wagons

53. Masseurs and masseuses

54. Merchandise coupon services

55. Motels, hotels, apartments, roominghouses, mobile home parks

56. Motion picture theaters

57. Newspapers, radio and television stations

58. Notary services

59. Nursery, garden shops

60. Operators of rental properties, three or more units

61. Patrol and security services

62. Pawnshops

63. Pet grooming/care services

64. Petroleum distributors

65. Pharmacies

66. Photographers

67. Printers and reproductions

68. Private schools (all types)

69. Private teachers, instructors (all types)

70. Property management firms

71. Produce stands

72. Public scales

73. Public stenographers

74. Real estate developers

75. Repair services

76. Restaurants, eating places

77. Rest homes

78. Retailing stores

79. Secondhand dealers

80. Service stations

81. Shoe repair services

82. Shoeshine services

83. Shoe stores

84. Sign painters/makers

85. Sporting goods stores

86. Stationery, office supplies stores

87. Tailors

88. Taverns

89. Tobacco, periodicals stores

90. Taxi services

91. Ticket agencies

92. Travel agencies

93. Tree trimmers

94. Upholstery shops (all types)

95. Variety stores.

96. Welding shops

97. Window cleaning services

(b) These and other businesses not listed which provide similar retailing, business services, and/or home occupations shall be in classification I.

(c) The business license tax for classification I businesses shall be .026 percent of the gross receipts from all business activities conducted in the city during the previous calendar or fiscal year. Class I businesses shall have the option of paying an annual license tax of $500.00 in lieu of reporting gross receipts. The minimum business license tax is $25.00.

(d) Contractors located outside the city limits may choose from two types of payment plans on the business license:

(1) Pay business license tax of $120.00 for current year; or

(2) Pay $25.00 each time a permit is issued.

(Code 1960, § 10.50; Ord. No. 912, § 3, 6-2-94; Ord. No. 934, § 3, 5-18-95; Ord. No. 1128, § 5, 10-20-11)

Editor's note— Ord. No. 934, § 4, adopted May 18, 1995, set out provisions repealing § 18-72, which pertained to license taxes and gross receipts for classification II, service businesses, and derived from Code 1960, § 10.51, and Ord. No. 912, § 4, adopted June 2, 1994.

(a) Professional means any person engaged in business or activity characterized or conforming to the technical or ethical standards of a profession including but not limited to:

1. Accountants and bookkeepers.

2. Adjusters.

3. Appraisers.

4. Architects (all types).

5. Attorneys.

6. Brokers and agents.

7. Chemists.

8. Chiropractors.

9. Chiropodists.

10. Consultants (all types).

11. Dentists.

12. Collection agency.

13. Electrologists.

14. Engineers (all types).

15. Funeral parlors.

16. Geologists.

17. Laboratories or technicians.

18. Occultists.

19. Opticians.

20. Optometrists.

21. Osteopaths.

22. Physicians (all types).

23. Surveyors.

24. Veterinarians.

(b) These and other businesses, which provide similar professional services, shall be in classification II.

(c) No professional business service shall be classified as a home occupation.

(d) There shall be a separate license tax for each professional employee of the business who is performing professional services in the city.

(e) Classification II—Professional.

Class II businesses shall have the option of paying an annual license tax of $350.00 in lieu of reporting gross receipts.

(Code 1960, § 10.52; Ord. No. 912, § 5, 6-2-94; Ord. No. 934, § 5, 5-18-95; Ord. No. 940, § 1, 11-2-95; Ord. No. 1128, § 6, 10-20-11)

(a) The following businesses are hereby declared to be classification III, wholesale/manufacturers, for the purposes of this article:

1. Bakers (wholesale)

2. Beverage bottlers (all types)

3. Canneries (all types)

4. Dairy product manufacturers

5. Foundries

6. Manufacturing

7. Meat processor, packers

8. Mills (all types)

9. Mining (rock, gravel, sand, etc.)

10. Packers, shippers, growers

11. Petroleum refineries

12. Public utilities

13. Storage, warehouses

14. Wholesalers

15. Wineries.

(b) These and other businesses not listed, which provide similar wholesale or manufacturing services, shall be in classification III.

(c) The business license tax shall be .02 percent of the gross receipts from all business activities conducted in the city during the previous calendar or fiscal year. Class III businesses shall have the option of paying an annual license tax of $750.00 in lieu of reporting gross receipts. The minimum business license tax is $50.00.

(Code 1960, § 10.53; Ord. No. 912, § 6, 6-2-94; Ord. No. 934, § 6, 5-18-95)

Editor's note— Ord. No. 934, § 7, adopted May 18, 1995, set out provisions repealing § 18-75, which pertained to license taxes and gross receipts for classification V, home occupations, and derived from Code 1960, § 10.54, and Ord. No. 912, § 7, adopted June 2, 1994.

(a) A billiard room and poolroom shall mean any room, space or enclosure, whether separate or in conjunction with another use, furnished or equipped with a table used or intended to be used for the playing of billiards or pool and similar games, and the use of which is available to the public or any portion of the public.

(b) Every person transacting or carrying on the business of operating a poolroom and/or billiard room shall pay a license tax of $125.00 per table per year.

(Code 1960, § 10.55; Ord. No. 912, § 8, 6-2-94; Ord. No. 934, § 8, 5-18-95)

(a) Every person transacting or carrying on the business of conducting fire sales, wreck sales or bankruptcy sales shall pay a license tax of $150.00 per month.

(b) For the purpose of this section, a fire sale or wreck sale includes the sale of goods, wares and merchandise salvaged from a fire, wreck or other calamity. A bankruptcy sale includes the sale of goods, wares and merchandise which have been previously purchased from a trustee or receiver in bankruptcy, a trustee or receiver in insolvency, or a trustee for the benefit of creditors.

(c) Existing businesses holding a valid business license shall not be required to obtain a separate business license under this section in order to conduct a quitting business, fire, wreck or bankruptcy sale, so long as such sale terminates within 90 days after its commencement.

(Code 1960, § 10.56; Ord. No. 912, § 9, 6-2-94)

Every person transacting or carrying on the business of auctioneer for hire, shall pay a license tax of $10.00 per day or $40.00 per quarter.

(Code 1960, § 10.57; Ord. No. 912, § 10, 6-2-94)

Every person not having a fixed place of business within the city who engages in business within the city and is not subject to the provisions of sections 18-80, 18-86 and 18-92 shall pay a business tax at the rate prescribed in this division for persons engaged in the same type of business and having a fixed place of business within the city. The business license tax shall be based on gross receipts derived from business activity transacted or conducted within the city.

(Code 1960, § 10.58)

(a) Every person conducting or carrying on the business of advertising by means of distributing dodgers, handbills, circulars, printed advertisements, cards, tickets, or advertising samples of merchandise shall pay a license tax of $12.50 per day or $50.00 per quarter.

(b) For purposes of this section, the words "conducting or carrying on" the business mean the doing of any act or series of acts related to distributing or advertising by any means.

(Code 1960, § 10.59; Ord. No. 912, § 11, 6-2-94; Ord. No. 934, § 9, 5-18-95)

(a) Every person not having a fixed place of business in the city, transacting or carrying on the business of providing outdoor advertising for others by which they hold, maintain, rent or lease signs, electric signs, billboards, bulletin boards, fences or structures, shall pay a license tax of $40.00 per quarter or $150.00 per year.

(b) For purposes of this section, "outdoor advertising" means the placing upon any sign, billboard, bulletin board, fence or structure any poster, bill, printing, handbill, card, banner, sign, poster, advertising or notice of any kind.

(Code 1960, § 10.60; Ord. No. 912, § 12, 6-2-94; Ord. No. 934, § 10, 5-18-95)

Every person transacting or carrying on the business of conducting or managing sparring, boxing or wrestling exhibitions or matches for which an admission fee is charged and the participants are paid compensation for their boxing or wrestling services, shall pay a license tax of $30.00 per day.

(Code 1960, § 10.61; Ord. No. 912, § 13, 6-2-94; Ord. No. 934, § 11, 5-18-95)

(a) Every person transacting or carrying on the business of conducting or managing a carnival activity shall pay a license tax of $10.00 per day for each separate show, entertainment, game, merry-go-round, ferris wheel, device, amusement, vaudeville or dramatic performance, game of chance or skill, or shooting gallery for which a separate charge is made for admission, seats or standing room, or to operate or play at such game of chance or skill.

(b) For the purposes of this section, "carnival activity" means and includes one or more shows, entertainments, games, devices, amusements, vaudeville, dramatic or minstrel performances, or games, tricks, devices or wheels, the result of the operation of which is dependent upon chance or skill and/or as a result of the operation of which things representing value may be given or paid; provided, however, that this section shall not apply to bowling alleys, skating rinks or circuses. Nothing in this section shall be construed to authorize the conduct of any gambling or any game or device prohibited by state law or city ordinance.

(c) If the carnival activity is managed and carried on wholly by a charitable organization qualified for an exemption, and provided that such charitable organization will derive, both directly and indirectly, any and all profits to be derived from such carnival, there shall be no business license tax. No person engaged in the business of conducting any carnival activity shall be relieved of the business license tax imposed by this section by reason of the sponsorship of such carnival activity by a charitable organization which is exempt from such business license tax.

(Code 1960, § 10.62; Ord. No. 912, § 14, 6-2-94; Ord. No. 934, § 12, 5-18-95)

(a) Every person conducting or carrying on the business of operating or managing a circus shall pay a license tax according to the following schedule:

(b) If the circus is managed and carried on wholly by a charitable organization qualified for an exemption, and provided that such charitable organization will derive, both directly and indirectly, any and all profits to be derived from such circus, there shall be no business license tax. No person engaged in the business of conducting any circus shall be relieved of the business license tax imposed by this section by reason of the sponsorship of such circus by a charitable organization which is exempt from such business license tax.

(Code 1960, § 10.63; Ord. No. 912, § 15, 6-2-94; Ord. No. 934, § 13, 5-18-95)

(a) Every person conducting or carrying on the business of providing concerts, minstrel shows, band concerts, musical performances, exhibitions, entertainments, or other public exhibitions, where a charge is made for admission or seats, shall pay a license tax of $25.00 per day, or $125.00 per month. For a longer period than one month and where the seating capacity of the auditorium or hall is 300 or less, the license tax shall be the sum of $175.00 per quarter; provided that this section shall not apply to public dances or circuses.

(b) Every person conducting, providing, managing or carrying on open air entertainments conducted in tents, air domes or transient enclosures shall be subject to the license tax provided in this section. This section shall also apply to any entertainment by or exhibit of persons, embryos, animals, fish or any other matter or thing, whether alive or dead.

(Code 1960, § 10.64; Ord. No. 934, § 14, 5-18-95)

Editor's note— Ord. No. 934, § 15, adopted May 18, 1995, set out provisions repealing § 18-86, which pertained to astrology and palmistry, and derived from Code 1960, § 10.65.

Every person engaged in the business of managing, conducting or carrying on a shooting gallery, miniature railway, chutes, rollercoaster or any other similar enterprise for furnishing amusement, or any person charging a fee for the use of any microscope, kinetoscope, lung test, ball, knife, ring throwing, weighing machine, except ordinary mechanical scales operated by the insertion of a coin, or any other similar machine or device not otherwise named, except for the business of renting, leasing or maintaining any amusement machine as is specifically mentioned in this article, shall pay a license tax of $30.00 per month.

(Code 1960, § 10.67; Ord. No. 912, § 16, 6-2-94; Ord. No. 934, § 16, 5-18-95)

(a) The owner of an amusement machine who maintains a business licensed under the provisions of this article, and who does not transact or carry on the business of renting or leasing amusement machines, shall include the receipts from all such machines in his gross receipts.

(b) The owner of an amusement machine who transacts and carries on the business of renting or leasing amusement machines must be licensed in accordance with section 18-72.

(Code 1960, § 10.68)

Every person engaged in the business of carrying on, conducting or managing dances open to the public shall pay a license tax in the amount of $20.00 per day.

(Code 1960, § 10.69; Ord. No. 912, § 17, 6-2-94; Ord. No. 934, § 17, 5-18-95)

Cross reference— Public dances, dancehalls and cabarets, § 6-66 et seq.

Any person who does not maintain a fixed place of business in the city and is not licensed under any other section of this chapter, who conducts, carries on or manages the business of peddling merchandise of any class or character to persons not regularly engaged in or carrying on such lines of business shall pay a business license tax of $15.00 per day, or $50.00 per month, or $125.00 per year for each person so employed or engaged.

(Code 1960, § 10.70; Ord. No. 912, § 18, 6-2-94; Ord. No. 934, § 18, 5-18-95)

Any business or persons not otherwise listed or classified under the provisions of this article shall pay the license tax prescribed by section 18-71.

(Code 1960, § 10.71)

(a) The provisions of this section are not to be construed as imposing a tax upon vehicles. It is a method for the classification of businesses in order to distinguish between businesses maintaining a fixed place of business in the city and businesses which conduct their activities from vehicles and do not have a fixed place of business in the city.

(b) Every person not having a fixed place of business within the city who delivers and/or picks up goods, wares, or merchandise by vehicle or who provides any service by use of vehicles in the city shall pay a license tax of $50.00 per year.

(Code 1960, § 10.72; Ord. No. 912, § 19, 6-2-94; Ord. No. 934, § 19, 5-18-95)

(a) Every person transacting or carrying on the business of an itinerant merchant shall pay a license tax of $50.00 per day.

(b) For the purposes of this section, the fact that itinerant merchant activity is managed or carried on wholly or partly by a charitable organization which is exempt from payment of a business license tax shall not relieve the itinerant merchant from payment of the business license tax established in this section. Charitable, religious, civic or public agency organizations which sponsor events in which itinerant merchants are invited to participate, may elect to collect and pay the daily license tax for each itinerant merchant or, at its option, may pay a blanket license tax of $125.00 for each day of itinerant merchant activity.

(Code 1960, § 10.73; Ord. No. 912, § 20, 6-2-94; Ord. No. 934, § 20, 5-18-95)

(a) If a seller's only place of business is located in the city, and that business makes deliveries of goods in other cities that charge a delivery license tax or fee, credit for such fees or taxes will be allowed, but only up to a maximum of 25 percent of the city business license tax. Proof of payment must be forwarded to the city before credit will be allowed. Proof of payment will consist of a copy of the license or licenses paid to the other cities.

(b) The amount of license paid to other cities will be a credit toward the following regular city license tax as follows:

(Code 1960, § 10.74)

Editor's note— Ord. No. 934, § 21, adopted May 18, 1995, set out provisions repealing § 18-95, which pertained to a business license tax schedule and derived from Ord. No. 912, § 21, adopted June 2, 1994.