LICENSE TAX SCHEDULE
13.1-10(b)(1) CONTRACTORS - .16 PER $100.00
1. Air-Conditioning
2. Brick or other masonry
3. Building
4. Cementing
5. Dredging
6. Electrical
7. Elevator installation
8. Erecting signs assessed as realty or painting on sides of buildings
9. Floor scraping or finishing
10. Foundations
11. House Moving
12. Paint and paper decorating
13. Plastering
14. Plumbing, heating stemfitting
15. Refrigeration
16. Road, street, bridge, sidewalk or curb and cutter
17. Roofing & tinning
18. Sewer drilling & well digging
19. Structural metal work
20. Tile, glass, flooring & floor covering
21. Wrecking, moving or excavating
13.1-10(b)(2) RETAIL SALES - .20 PER $100.00 (includes Restaurants)
1. Retail Sales - makes retail sales
2. Peddler - carries merchandise from place to place
3. Itinerant Vendor
13.1-10(b)(3) PROFESSIONAL SERVICES - .58 PER $100.00
1. Architects
2. Attorneys-at-Law
3. Certified Public Accountants
4. Dentist
5. Engineers
6. Land Surveyors
7. Pharmacists
8. Practitioners of healing arts
9. Surgeons
10. Veterinarians
13.1-10(b)(3) FINANCIAL & REAL ESTATE SERVICES - .58 PER $100.00
13.1-10(b)(4) REPAIR, PERSONAL, BUSINESS & OTHER SERVICES - .36 PER $100.00
1. Repair services any kind
2. Personal services
3. Business services
4. Amusement - Entertainment or shows
5. Marina
13.1-10(b)(5) WHOLESALE MERCHANTS .0.05 PER $100.00
13.1-10(b)(6) CARNIVALS - $100.00 PER DAY
13.1-10(b)(7) FORTUNE TELLERS - $500.00 PER YEAR
13.1-10(b)(8) MASSAGE PARLORS - $1,000.00 ANNUAL
13.1-10(b)(9) DIRECT SALES -
1. Retail Sales - .15 per $100.00
2. Wholesale Sales - $.05 per $100.00
13.1-10(b)(10) HIGH-TECH SERVICES - .10 PER $100.00
13.1-26 ALCOHOLIC BEVERAGES
1. Retail on-premises beer only - $25.00
2. Retail off-premises beer only - $25.00
3. Retail on & off premises beer only - $50.00
4. Retail on & off premises beer & wine - $75.00
5. Retail on premises wine & beer only - $37.50
6. Retail off premises wine & beer only - $37.50
13.1-27 ALCOHOLIC BEVERAGES - MIXED BEVERAGES
1. $200.00 per annum for each restaurant with seating at tables of 50-100 persons.
2. $350.00 per annum for each restaurant with seating at tables of 100 but not more than 150 persons.
3. $500.00 per annum more than 150 persons.
4. Private, nonprofit club operating at restaurant on premises of such club, $350.00 per annum.
5. $500.00 per annum for each caterer.
6. Mixed beverage special events - $100.00 for each day of event.
13.1-28 COIN-OPERATED MACHINES - OPERATORS LICENSE
(if own more than (3) coin-in-slot machines)
1. Annual $200.00 operation of 10 or more machines, $150.00 for less than (10) machines.
13.1-29 HEAT, LIGHT, POWER AND GAS COMPANIES 0.005
13.1-30 TELEGRAPH AND TELEPHONE COMPANIES 0.005
