§ 99.80. Business tax receipt fees.
(A)
The city is authorized to charge a fee for each of the business tax receipts set forth in division (B) below.
(B)
The business tax receipts for which the city shall charge a fee and the amount of the fee for each business tax receipt are as follows:
Abstracting real estate titles .....$60.50
Adult congregate care center .....36.30
Advertising .....60.50
Agency
Collection, employment, private investigation .....36.30
Rental .....36.30
Talent .....36.30
Travel .....36.30
Unspecified .....36.30
Apartments
Less than or equal to four units .....36.30
Each additional unit .....2.42
Artist .....36.30
Auction house .....35.30
Automobile
Detail .....36.30
Paint .....36.30
Repairs .....36.30
Sales—Used .....60.50
Sales—New or new and used .....121.00
Bakery .....36.30
Bank .....121.00
Barbershop .....36.30
Beauty and barber styling shop .....36.30
Bed and breakfast, not over five bedrooms .....36.30
Bowling alley .....36.30
Broker—Stock .....60.50
Canning factory .....121.00
Car wash .....36.30
Carnival or circus, per week .....36.30
Cleaning
Carpet cleaning .....36.30
Dry cleaning .....36.30
Residential cleaning services .....36.30
Coin-operated devices
Video, kiddie ride, each .....6.05
Phonograph—Jukebox, each .....6.05
Computer services .....36.30
Consultant .....60.50
Contractor
Paper hanging, painting, decorating .....36.30
Plumbing .....36.30
Electrical .....36.30
House moving .....36.30
General .....36.30
Unspecified .....36.30
Dance hall .....36.30
Day care center .....36.30
Deli—Carry-out and catering .....36.30
Express company .....36.30
Financial services, including building and loan, agent for bonds and investments .....121.00
Fitness center .....36.30
Florist .....36.30
Fruit and vegetable stand .....36.30
Funeral director .....60.50
Gasoline wholesale agent .....36.30
Gasoline filling station .....36.30
Handyman .....36.30
Home occupational license .....24.20
Hotels/motels .....36.30
Less than or equal to 15 rooms (per room) .....2.42
Each room in excess of 15 rooms (per room) .....1.82
Maximum .....121.00
Insurance
Each insurance company or firm/any type insurance .....60.50
Interior decorator .....36.30
Janitorial service .....36.30
Junk dealer .....36.30
Laundry .....36.30
Machine, welding and sheet metal shop .....36.30
Manufacturer (per employee)
1 to 10 employees .....60.50
10 or more employees .....121.00
Market .....36.30
Merchant .....36.30
Merchandise vending machine operator
Under 10 machines (per machine) .....6.05
10 or more machines .....54.45
Plus per each machine over 9 .....2.42
Mobile home park—Sales and rentals
Used .....48.40
New .....121.00
Motor vehicles for hire, each vehicle .....36.30
Newspaper manufacturer or publisher .....60.50
Nursery stock agent .....36.30
Nursing home .....36.30
Oils
Fuel agent .....36.30
Packing house—Fruits, vegetables .....36.30
Pawnbroker .....36.30
Peddler, solicitor and street vendor .....36.30
Pest control .....36.30
Photographer .....36.30
Pool room .....36.30
Tables, each .....6.05
Printer .....36.30
Professional services
Lawyer, accountant, physician, engineer, etc. .....60.50
Property management .....3.30
Radio and television station .....121.00
Real estate broker .....60.50
Recreation
Skating rink, mini-golf, etc. .....36.30
Repair shop
Unspecified .....36.30
Sewing machine repairs .....36.30
Shoe repairs .....36.30
Restaurant
Seating 1 to 50 .....36.30
Over 50 .....60.50
Schools, private .....36.30
Service other than repair .....36.30
Sign painter .....36.30
Stenographer, public (home occupational) .....24.20
Tailor .....36.30
Tanning salon .....36.30
Telemarketing .....36.30
Temporary sales, per event permit (limited to 14 days) .....121.00
Renewal per permit (one time, additional 14 days) .....121.00
Theater
500 seats or less .....60.50
Over 500 seats .....121.00
Towing service .....36.30
Unclassified business .....36.30
Upholsterer .....36.30
Utilities
Cablevision .....121.00
Gas (propane, natural, etc.) .....121.00
Refuse .....121.00
Telephone .....121.00
Veterinarian .....60.50
Warehouse and storage for hire .....36.30
Window tinting .....36.30
Yard work, lawn maintenance .....36.30
In the event that more than one category listed above applies to a single occupation, the category with the highest fee shall be utilized, and the fees shall not be combined.
(Ord. 92-008, passed 6-11-92; Am. Res. 94-011, passed 6-9-94; Am. Res. 94-014, passed 8-25-94; Am. Res. 96-008, passed 3-28-96; Am. Res. 2007-016, passed 5-24-07; Am. Ord. 2009-012, passed 9-24-09; Am. Ord. 2011-012, § 1(Exh. A), passed 10-13-11)