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Business License Fees
Sec. 98-83 Schedule of License Taxes.
Wholesale/Retail/Rental (not including real estate) business:
$100.00 base plus 0.100% (0.001) of stock (average inventory) over $25,000.
Exceptions;
Pawn Shops
Convenience Stores
$400.00 base, no percentage of stock
Service business: includes but not limited to:
Contractors: General Building & Construction Residential/Commercial,
Road, Bridge, Asphalt, Tradesmen/Sub-Contractors – Air Conditioning/Heating,
Acoustical, Carpenter, Carpet & Floor, Electrical, Excavators, Heavy
Equipment, Insulation, Landscaping, Masonry, Mechanical, Metal Work, Painting/Paper
Hanging, Plaster/Sheet Rock, Plumbing, Roofing, Weatherproofing, Wrecking.
Manufacturers – any kind.
Professionals: Appraisers, Accountants/Auditors, Architects, Attorneys,
Chiropractors, Consultants, Court Reporters, Dentist, Engineers, Geologists,
Interior Designers, Landscape Architect, Medical Doctors, Medical Services,
Morticians, Optometrists, Opticians, Psychologists, Resident Professional
Athlete, Veterinarians, Professionals licensed, not otherwise classified – each,
except as otherwise herein provided.
Services: Abstract & Title, Adjusters for Insurance Companies, Advertising,
Announcement, Automobile Car Washing, Automobile Repossession, Automobile Window
Tinting, Barbers, Beauty Operators, Blueprints, Bookkeepers, Brokers – unless
the have inventory, Check Cashing, Collection Agency, Commercial Artist, Computer
Design & Development, Computer Services, Credit Card Processing and Obtaining,
Credit Rating Bureau, Dancing School, Data Processing, Dating, Diaper, Directories,
Dressmaker/Seamstress, Driving School, Dry Cleaning, Electrologist, Employment
Agency, Engravers, Escort Service – Motor Vehicle, Funeral, Event Promoter,
Exterminators – Pest, Funeral Directors, Fur Storage, Golf Course – Miniature,
Public or Driving Range, Health Spa, Hearing Aid Agency, Home Inspection, Interior
Decorators, Income Tax Preparation, Janitorial, Laundries, Laundromats, Legal
Service Agency, Limousine, Lumber Agents, Housekeeping and Cleaning, Manicurist,
Marketing, Market Research, Massages and Baths, Medical Consulting, Microfilming,
Photo Finishing, Nursing Services, Opinion Surveys, Personal Shopping, Pets
Boarding, Pets Grooming & Breeding, Photo Developers, Photographers, Printing,
Para-Legal, Public Relations, Real Estate Office, Recording Service or Studio,
Schools – Private, Screen Printing, Secretarial, Sewer Cleaners, Surveyors,
Tailors, Tanning Salon, Tattoo/Piercing, Taxidermist, Telephone Answering,
Telemarketer – Mail Order Agent, Telecommunications Agent, Television/Radio
Production, Theatrical Agent, Travel Agency, Tree Service, Tutoring, Upholsterers,
Video Productions, Wired Background Music, Word Processing, etc.
$100.00 base plus applicable fees below:
$100.00 each professional.
$ 50.00 each para-professional.
$ 3.50 each employee.
$ 2.50 each part time employee.
$ 20.00 each Class B truck or higher.
Sales and Service business:
Includes by not limited to all
of the business types listed in Service category above that also sells inventory.
$100.00 base plus 0.100% (0.001) on stock over $25,000 and applicable employee
fees below:
$100.00 each professional.
$ 50.00 each para-professional.
$ 3.50 each employee.
$ 2.50 each part time employee.
Amusement and music machines
(Each automatic coin-operated
amusement device, and each automatic music machine, not including counter
boxes, per year.
$5.00 per machine
Antique & Craft Mall Rental
$100.00 base plus $5.00 per booth.
Banks
$300.00 each office location.
$100.00 each free standing automatic teller
machine ATM.
Bowling Alleys
$70.00 base plus $12.50 per lane
Plus additional services:
Services $100.00 plus $3.50 each employee.
Wholesale/Retail/Rental $100.00
base plus 0.100% (0.001) of stock (average inventory) over $25,000.
Car and Truck Dealers New and Used
$100.00 base plus 0.100% (0.001) of stock (average inventory) over $25,000
NOTE: The value of the stock reported for used vehicles would be no less
than the value shown in the wholesale blue book.
Circus, including street parade:
$100.00 per day, with a $200.00 minimum.
Crafts – Home based.
$40.00.
Daycares/Private Schools
$100 base plus $1.00 per child/student. For daycares child equals the number
of children allowed by state license.
Event centers, shows and exhibitions
Including but not limited
to seminars, special sales, musical concerts or activities, athletic
events or carnivals, by any group, organization or company sponsoring a function
including but not limited to public-attended, profit-making, ticketed function
while in event centers are subject to the following charge:
Music hall rental - $70.00 for the first day and $35.00 each additional day.
Exhibit space rental – ¼ cent per square foot gross space
occupied first day with a $35.00 minimum. Each additional day is 1/8 cent
per square foot gross space occupied with s $35.00 minimum.
Special events held in shopping mall and other parking lots $100.00 per day.
Shows and exhibitions, etc. staged in event centers by any nonprofit organizations
which provide an IRS nonprofit charter number, or other sufficient evidence
of nonprofit status – no charge.
Gasoline, Oil, Propane and Butane Dealers, Wholesale
$400.00 base plus $20.00 for each Class B or higher truck.
Haulers, Delivery Companies, Commercial Haulers
$100.00 base plus $20.00 for each Class B or higher truck.
Hotels, motels, bed & breakfast, and boarding houses
$100.00 base plus $3.00 per room.
Internet Service Provider
$100.00 base plus cumulative amount below:
Number of subscribers
0 - 1,000 $125.00
1,001 – 10,000 $250.00
10,001 – 25,000 $375.00
25,001 – 50,000 $500.00
50,001 – 75,000 $625.00
Each additional 25,000 or fraction thereof 125.00
Junk, Waste Material, Salvage
$300.00 base plus $3.50 per employee and $20.00 for each Class B or higher
truck.
Miscellaneous
$100.00 base plus $3.50 each employee.
Nursing Homes/Extended Health Care Facilities
$100.00 base plus $2.00 per bed.
Parking Lots (Operated as a business)
$100.00 base plus $1.00 per space.
Peddlers on foot
$50.00 per peddler not pro-rated.
Pool Halls
$70.00 base plus $17.50 each pool table.
Plus additional services:
Services $100.00 plus $3.50 each employee.
Wholesale/Retail/Rental $100.00 base plus 0.100% (0.001) of stock (average
inventory) over $25,000.
Private Clubs
$500 base plus $3.50 each employee
Produce sales from truck
$35.00 each truck
Recreation Room
$135.00 base plus $3.50 per employee.
Plus additional services:
Services $100.00 plus $5.00 each employee.
Wholesale/Retail/Rental $100.00 base plus 0.100% (0.001) of stock average
inventory) over $25,000.
Restaurants
$100.00 base plus $3.50 each employee.
Rental Property, Business or Commercial Property, including houses and housing
units for rent.
Commercial and office space available for rent or lease:
$100.00 base plus $3.50 per 1,000 square feet or any part thereof. ($35.00
minimum on square feet).
Residential units available for rent or lease (Owner):
$25.00 base plus $1.00 per unit for the first 100 units, $2.00 for each unit
over 100.
Residential units available for rent or lease (Property Management):
$100.00 base plus $3.50 per unit for the first 100 units, $2.00 for each unit
over 100.
Warehouse and industrial space available for rent or lease:
$100.00 base plus $2.50 per 1,000 square feet or any part thereof.
($35.00 minimum on square feet).
Mobile Home Parks:
$100.00 base plus $8.00 for each space.
Where there is sufficient evidence to prove that the available space for
rent or lease has been un-rented or un-leased for the entire previous calendar
year, payment shall be made on the basis of $0.50 per 1,000 square feet.
In no instance shall the minimum annual fee be less than $25.00.
Exclusion: That portion of the space occupied by the owner.
Rides, concessions, amusements
Major rides (transit) $50.00 each ride per week.
Major rides (fixed) $350.00 per year.
Kiddie rides (transit) $30.00 each ride pre week.
Kiddie rides (fixed) $200.00 per year.
Concession $30.00 each concession per week.
Sexual Oriented Business
$2,500 base plus $3.50 each employee.
Taverns and/or bars
$300.00 base plus $3.50 per employee.
Taxis
$100.00 base plus $3.50 each employee.
Theaters
$100.00 base plus $1.00 per seat.
Used Items/Antiques (clothes, furniture, appliances, etc.)
$100.00 base plus $3.50 each employee.
Vending machine
$20.00 (Maximum allowed by state law).
Home based business – p ay license fee for category of applicable business,
such as a home based plumber would pay the fee for a service business.
Definitions:
Professionals include but are not limited to Appraisers, Accountants/Auditors
licensed, Architects, Attorneys, Bondsman, Chiropractors, Consultants, Dentist,
Engineers, Geologists, Resident Athletic Professionals, Interior Decorator/Designer,
Landscape Architect, Medical Doctors, Morticians, Optometrists, Opticians,
Psychologists, Veterinarians, Court Reporters, Medical Services, Professionals,
licensed, not otherwise classified – each, except as otherwise herein
provided.
Para-professionals Each person engaged in or aiding in what is commonly know
as paraprofessional career, including but are not limited to paralegal personnel,
registered nurses, nurses, dental hygienists, bookkeepers, non-licensed accountants,
laboratory and x-ray technologists, draftsmen, and real estate salespersons. All
Rights Reserved.
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