§ 82-163. Business tax classifications and rate schedule.
The following business tax classifications and rates are hereby established:
SECTOR 11 AGRICULTURE, FORESTRY, HUNTING & FISHING
111 CROP PRODUCTION
111310 Orange Grove (NO RETAIL) ..... $115.76
111421 Nursery & Tree Production (NO RETAIL) ..... 115.76
115116 Farm Management Services ..... 86.81
119999 Registration of Any Agricultural Business ..... 69.46
SECTOR 22 UTILITIES
2211 ELECTRIC POWER GENERATION, TRANSMISSION & DISTRIBUTION
221119 Electric Power Generation ..... 723.51
221122 Electric Power Distribution ..... 723.51
2212 NATURAL GAS DISTRIBUTION
221210 Natural Gas Distribution ..... 723.51
2213 WATER, SEWAGE & OTHER SYSTEMS
221310 Water Supply & Irrigation Systems (Other Than City) ..... 723.51
221320 Sewage Treatment Facilities ..... 723.51
SECTOR 23 CONSTRUCTION
All construction trade contractors regulated by the county licensing board or the state construction licensing board will pay:
2361 CONTRACTORS
236115 Residential Building Contractor (CRC, RRC) ..... 86.81
236210 Building Contractor (CBC, RBC) ..... 86.81
236220 General Contractor (CGC, RGC) ..... 86.81
2370 HEAVY & CIVIL ENGINEERING CONSTRUCTION
237110 Water & Sewer Line & Related Structure Construction ..... 86.81
237120 Oil & Gas Pipeline & Related Structures Construction ..... 86.81
237130 Power & Communication Line & Related Structures Construction ..... 86.81
237210 Land Subdivision/Developer ..... 86.81
237310 Highway, Street & Bridge Construction ..... 86.81
237990 Other Heavy & Civil Engineering Construction ..... 86.81
2380 SPECIALTY TRADE CONTRACTORS
238110 Poured Concrete Foundation & Structure ..... 86.81
238120 Structural Steel & Precast Concrete ..... 86.81
238130 Framing Contractor ..... 86.81
238140 Masonry/Stucco Contractor ..... 86.81
238150 Glass & Glazing Contractor ..... 86.81
238160 Roofing Contractor ..... 86.81
238170 Siding & Sheet Metal Contractor ..... 86.81
238210 Electrical Contractor ..... 86.81
238220 Plumbing, Heating & Air Conditioning Contractor ..... 86.81
238310 Drywall, Insulation & Plastering Contractor ..... 86.81
238320 Painting & Wall Covering Contractor ..... 86.81
238330 Flooring/Carpet Installation ..... 86.81
238340 Tile & Terrazzo Contractor ..... 86.81
238350 Finish Carpentry Contractor ..... 86.81
238390 Other Building Finishing Contractor ..... 86.81
238990 All Other Specialty Trade Contractors ..... 86.81
238991 Noncontractor (One & Two Family Only) ..... 86.81
238998 Construction Related Services ..... 86.81
239999 Registration Of Any Construction Related Business ..... 69.46
SECTORS 31—33 MANUFACTURING
All manufacturing establishments will pay a business tax based on the number of employees:
1 to 4 employees ..... 69.46
5 to 8 employees ..... 115.76
9 to 12 employees ..... 231.53
13 to 19 employees ..... 347.29
20 or more workers ..... 578.81
Manufacturing businesses, agents, companies and like establishments where no manufacturing is actually performed on the premises (unless otherwise separately classified in this Code) shall pay a tax of $86.81.
3110 FOOD & FOOD PRODUCTS
311330 Confectionery Products
311411 Frozen Fruit, Juice & Vegetables
311421 Fruit & Vegetable Canning
311511 Dairy Products
311520 Ice Cream & Frozen Dessert
311612 Meat, Poultry & Seafood Processing
311812 Commercial Bakeries (Wholesale)
311999 All Other Miscellaneous Food
3120 BEVERAGE & TOBACCO PRODUCTS
312111 Soft Drinks
312112 Bottled Water
312113 Ice
312120 Breweries
312130 Wineries
312140 Distilleries
312229 Tobacco Products
3130 TEXTILE MILLS
314999 Miscellaneous Textile Product Mills
3150 APPAREL & LEATHER
315999 Miscellaneous Apparel & Accessories
316999 Miscellaneous Leather Goods
3212 VENEER, PLYWOOD & ENGINEERED WOOD PRODUCTS
321211 Hardwood Veneer & Plywood
321213 Engineered Wood Member (except Truss) Manufacturing
321214 Truss Manufacturing
3219 OTHER WOOD PRODUCTS
321911 Wood Windows & Doors
321918 Other Millwork (Including Flooring)
321991 Manufactured Mobile Homes
321992 Prefabricated Wood Buildings
321999 All Other Miscellaneous Wood Products
3220 PAPER MANUFACTURING
322999 All Paper Products
3230 PRINTING & RELATED SUPPORT ACTIVITIES
323113 Commercial Screen Printing
323114 Quick Printing ..... 144.70
323116 Manifold Business Forms
323117 Book Printing
323119 Commercial Printing
323122 Prepress Services
3240 PETROLEUM & COAL PRODUCTS
324199 Petroleum & Coal Products
3251 CHEMICAL MANUFACTURING
325199 Miscellaneous Chemical Manufacturing
3253 PESTICIDE, FERTILIZER & OTHER AGRICULTURAL MANUFACTURING
325320 Pesticide, Fertilizer & Other Agricultural Products
325998 All Other Miscellaneous Chemical Products
3260 PLASTIC & RUBBER PRODUCTS
326199 Miscellaneous Plastic Products
326299 Miscellaneous Rubber Products
3270 NONMETALLIC MINERAL PRODUCTS
327111 Pottery, Ceramics & Plumbing Fixtures
327121 Brick & Structural Clay
327122 Ceramic Wall & Floor Tile
3272 GLASS & GLASS PRODUCTS
327211 Glass & Glass Products
327212 Pressed, Blown Glass & Glassware
3273 CEMENT & CONCRETE PRODUCTS
327320 Ready-Mix Concrete
327331 Concrete Block & Brick
327390 Other Concrete Products
3279 OTHER NONMETALLIC MINERAL PRODUCTS
327991 Cut Stone & Stone Products
3310 PRIMARY METALS
331528 Miscellaneous Primary Metals
3320 FABRICATED METAL PRODUCTS
332110 Forging & Stamping
332211 Cutlery & Flatware
332212 Hand & Edge Tool
332311 Prefabricated Metal Buildings & Components
332312 Fabricated Structural Metal Manufacturing
332321 Metal Windows & Doors
332431 Metal Cans & Boxes
332510 Hardware
332710 Machine Shop
332722 Bolt, Nut, Screw, Rivet & Washer
332813 Electroplating, Plating, Polishing, Anodizing & Coloring
332913 Plumbing Fixtures, Fittings & Trim
332999 All Other Miscellaneous Fabricated Metal Products
3330 MACHINERY
333111 Farm Machinery & Equipment
333120 Construction Machinery
333298 All Other Industrial Machinery
333313 Computer & Office Equipment
333315 Photographic & Photocopying Equipment
333414 Heating Equipment (except Warm Air Heating)
333415 Air Conditioning & Warm Air Heating
333515 Cutting & Machine Tool
333611 Turbine & Turbine Generator
333999 All Other Miscellaneous General Purpose Machinery
3340 COMPUTER & ELECTRONIC PRODUCTS
334290 Miscellaneous Communications Equipment
334310 Audio & Video Equipment
334419 Miscellaneous Electronic Component
334511 Search, Detection, Navigation & Guidance Equipment
334513 Instruments & Related Products For Measuring, Displaying & Controlling
334518 Watches, Clocks & Parts
3350 ELECTRICAL EQUIPMENT, APPLICANCES & COMPONENTS
335129 Lighting Equipment/Fixtures
335228 Major Household Appliances
335311 Power Distribution & Specialty Transformer
335312 Motors & Generators
335999 Other Miscellaneous Electrical Equipment
3360 TRANSPORTATION EQUIPMENT
336111 Automobile & Light Duty Motor Vehicles
336411 Aircraft & Parts
336510 Railroad Equipment
336611 Shipbuilding & Repairing
336991 Motorcycle, Bicycle & Parts
336999 All Other Miscellaneous Transportation Equipment
3370 FURNITURE & RELATED PRODUCTS
337110 Wood Kitchen Cabinets & Countertops
337121 Upholstered Household Furniture
337122 Nonupholstered Wood Household Furniture
337214 Office Furniture
337910 Mattresses
337920 Blinds & Shades
3390 MISCELLANEOUS MANUFACTURING
339113 Surgical Appliance & Supplies Manufacturing
339115 Ophthalmic Goods
339116 Dental Lab ..... 173.64
339911 Jewelry (except Costume)
339912 Silverware & Hollowware
339914 Costume Jewelry & Novelties
339920 Sporting & Athletic Goods
339931 Dolls & Stuffed Toys
339932 Games, Toys & Children's Vehicles
339941 Pens & Mechanical Pencils
339942 Lead Pencils & Art Goods
339950 Signs
339992 Musical Instruments
339995 Miscellaneous Manufacturing (not performed on premises)/Broker/Agent ..... 86.81
339999 All Other Miscellaneous Manufacturing
339999 Registration of Any Manufacturing Business ..... 69.46
SECTOR 42 WHOLESALE TRADE
Unless a business tax amount is specifically listed below, business taxes for businesses classified as wholesale shall pay business taxes based on inventory at cost.
$0 to $10,000.00 ..... 173.64
Over $10,000.00 but less than $50,000.00 ..... 289.40
More than $50,000.00 but less $100,000.00 ..... 405.16
More than $100,000 but less than $1,000,000.00 ..... 694.58
Greater than or equal to $1,000,000.00 ..... 1,041.86
4230 MERCHANT WHOLESALERS - DURABLE GOODS
423110 Motor Vehicles
423120 Motor Vehicles Supplies & New Parts
423140 Motor Vehicle Parts (Used) ..... 231.53
423210 Furniture
423220 Home Furnishings
423310 Lumber, Plywood & Millwork
423320 Brick, Stone & Related Construction Materials
423330 Roofing, Siding & Insulation Material
423390 Other Construction Material
423420 Office Equipment
423520 Coal & Other Minerals
423610 Electrical Apparatus & Equipment
423620 Electrical & Electronic Appliance, Television & Radio
423710 Hardware
423720 Plumbing & Heating Equipment
423820 Industrial, Farm & Garden Machinery & Equipment Merchant
423910 Sporting & Recreational Goods & Supplies
423920 Toy & Hobby Goods
423930 Recyclable Material Merchant (Junk Yard) ..... 347.29
423940 Jewelry, Watch & Precious Stones
423990 Other Miscellaneous Durable Goods
4240 MERCHANT WHOLESALER NONDURABLE GOODS
424110 Printing & Writing Paper
424120 Stationery & Officer Supplies
424210 Drugs & Druggists' Sundries
424310 Piece Goods, Notions & Other Dry Goods
424320 Men & Boys Clothing & Furnishings
424330 Women's, Children's & Infants Clothing & Accessories
424340 Footwear
424410 General Line Grocery Merchant Wholesaler
424510 Grain & Field Beans
424690 Other Chemical & Related Products
424710 Petroleum Bulk Stations & Terminals ..... 463.05
424810 Beer & Ale
424820 Wine & Distilled Alcoholic Beverages
424990 Other Miscellaneous Nondurable Goods
425120 Wholesale Trade Agent & Broker ..... 347.29
429999 Registration Of Any Wholesale Business ..... 69.46
SECTORS 44—45 RETAIL TRADE
Unless a business tax rate is specifically listed below, business tax rates for businesses classified as retail merchants shall pay business taxes based on inventory at cost.
Up to $5,000.00 inventory base tax is ..... 57.88
Each additional thousand dollars or fraction thereof ..... 4.63
4410 MOTOR VEHICLE & PARTS DEALERS
441110 New Car Dealers (up to a maximum of $3,000,000.00 in inventory)
441120 Used Car Dealers (up to a maximum of $3,000,000.00 in inventory)
441210 Recreational Vehicle Dealers
441221 Motorcycle Dealers
441222 Boat Dealers (Add'l License Req. For Repair & Parts)
441229 All Other Motor Vehicle Dealers
441310 Automotive Parts & Accessories
441320 Tire Dealers
4420 FURNITURE & HOME FURNISHING STORES
442110 Furniture Stores
442210 Floor Covering Stores
442299 All Other Home Furnishing Stores
443111 Household Appliance Stores
443112 Radio, Television & Other Electronic Stores
443120 Computer & Software Stores
443130 Camera & Photographic Supplies Stores
4440 BUILDING MATERIAL, GARDEN EQUIPMENT & SUPPLIES STORES
444110 Home Centers
444120 Paint & Wallpaper
444130 Hardware
444190 Other Building Material
444220 Nursery, Garden Centers & Farm Supplies
4450 FOOD & BEVERAGE STORES
445110 Supermarket & Other Grocery (except Convenience Stores)
445120 Convenience Store (without Gas)
445210 Meat Market
445220 Fish & Seafood Market
445230 Fruit & Vegetable Market
445291 Baked Goods Stores
445292 Confectionery & Nut Stores
445299 All Other Specialty Food Stores
445310 Beer, Wine & Liquor Stores (No Business Tax For Alcohol Inventory)
4460 HEALTH & PERSONAL CARE STORES
446110 Pharmacies & Drug Stores
446120 Cosmetics, Beauty Supplies & Perfume Stores
446130 Optical Goods
446191 Food (Health) Supplement Stores
446199 All Other Health & Personal Care Stores
4470 GASOLINE STATIONS (Add'l Business Tax Receipt For Repair, Towing & Retail Sales)
447110 Gasoline Station With Convenience Store
447190 Gasoline Stations/No Convenience Store ..... 173.64
4480 CLOTHING & CLOTHING ACCESSORIES STORES
448110 Men's Clothing
448120 Women's Clothing
448130 Children & Infants' Clothing
448140 Family Clothing
448150 Clothing Accessories
448190 Other Clothing
448210 Shoe Stores
448310 Jewelry Stores (Add'l Business Tax Receipt Req. For Repair)
448320 Luggage & Leather Goods
4510 SPORTING GOODS, HOBBY, BOOK & MUSIC STORES
451110 Sporting Goods Stores
451111 Firearms ..... 347.29
451120 Hobby, Toy & Game Stores
451130 Sewing, Needlework & Piece Goods Stores
451211 Book Stores
451212 News Dealers & Newsstands ..... 57.88
451220 Prerecorded Tape, Compact Disc & Record Stores
452111 Department Stores (except Discount Department Stores)
452112 Discount Department Stores
452910 Warehouse Clubs & Supercenters
452990 All Other General Merchandise Stores
4530 MISCELLANEOUS STORE RETAILERS
453110 Florists ..... 115.76
453210 Office Supplies & Stationery Stores
453220 Gift, Novelty & Souvenir Stores
453310 Used Merchandise Store (except Pawn Shop) ..... 173.64
453910 Pet & Pet Supplies Stores
453920 Art Dealers ..... 173.64
453930 Manufactured Mobile Home Dealer
453991 Tobacco Stores ..... 57.88
453998 All Other Miscellaneous Store Retailers
453999 Auctions/Auction Houses ..... 868.21
4540 NONSTORE RETAILERS
454111 Electronic Shopping ..... 144.70
454112 Electronic Auctions ..... 144.70
454113 Catalog/Mail Order Business ..... 144.70
454114 Import/Export Broker ..... 144.70
454115 Mobile Retail Vendor ..... 115.76
454210 Vending Machine Operators ..... 260.46
454211 Each Vending Machine ..... 11.57
454311 Heating Oil Dealers ..... 115.76
454312 LP Gas Dealers ..... 115.76
454390 Other Direct Selling Establishments ..... 57.88
454391 Street Vendors/Itinerant Merchant/Peddler, Per Day ..... 11.57
454392 Street Vendors/Itinerant Merchant/Peddler, Per Week ..... 57.88
454393 Street Vendors/Itinerant Merchant/Peddler, Per Month ..... 115.76
459999 Registration Of Any Retail Business ..... 69.46
SECTORS 48—49 TRANSPORTATION & WAREHOUSING
4810 AIR TRANSPORTATION
481111 Passenger Air Transportation ..... 289.40
481112 Freight Air Transportation ..... 289.40
481219 Other Air Transportation ..... 289.40
4821 RAIL TRANSPORTATION
482111 Line-Haul Railroads ..... 289.40
482112 Short-Line Railroads ..... 289.40
4830 WATER TRANSPORTATION
483111 Deep Sea Freight Transportation ..... 115.76
483112 Deep Sea Passenger Transportation ..... 115.76
483211 Inland Water Freight Transportation ..... 115.76
483212 Inland Water Passenger Transportation ..... 115.76
4840 TRUCK TRANSPORTATION (Per Vehicle) ..... 86.81
484110 General Fright Trucking Local
484121 General Fright Trucking Long Distance
484210 Used Household & Office Goods Moving
484220 Specialized Freight Trucking, Local
484230 Specialized Freight Trucking, Long Distance
4850 TRANSIT & GROUND PASSENGER TRANSPORTATION
485111 Mixed Mode Transit Systems ..... 289.40
485112 Commuter Rail System ..... 289.40
485113 Bus & Other Motor Vehicle Transit System ..... 347.29
485119 Other Urban Transit Systems (Trolley) See Taxi For Business Tax Rates
485310 Taxi Service
First Vehicle ..... 144.70
Each Additional Vehicle ..... 57.88
485320 Limousine Service
First Vehicle ..... 144.70
Each Additional Vehicle ..... 57.88
485410 School & Employee Bus ..... 115.76
485510 Charter Bus, Per Bus ..... 115.76
485991 Special Needs Transportation ..... 144.70
4870 SCENIC & SIGHTSEEING TRANSPORTATION
487110 Scenic & Sightseeing Transportation, Land
First Vehicle ..... 86.81
Each Additional Vehicle ..... 57.88
487210 Scenic & Sightseeing Transportation, Water, Each Vehicle ..... 86.81
487990 Other Scenic & Sightseeing Transportation, Each Vehicle ..... 86.81
4880 SUPPORT SERVICES FOR TRANSPORTATION
488390 Support Activities For Water Transportation ..... 115.76
488410 Motor Vehicle Towing (Add'l Fee Business Tax Receipt Req. For Repairs)
First Vehicle ..... 144.70
Each Additional Vehicle ..... 57.88
488411 Registration of Motor Vehicle Towing Business ..... 69.46
488490 Other Support Activities ..... 347.29
488510 Freight Transportation Arrangement (Office) ..... 86.81
488511 Per Vehicle ..... 86.81
488991 Packing & Crating (For Business Tax Rates, See Sector 31)
488998 Passenger Transportation Arrangement ..... 144.70
488999 All Other Support Activities For Transportation ..... 86.81
4920 COURIERS & MESSENGERS, Per Vehicle ..... 86.81
492110 Couriers
492210 Local Messengers & Local Delivery
4930 WAREHOUSING & STORAGE
Under 5,000 Square Feet ..... 115.76
Over 5,000 Square Feet But Not More Than 10,000 Square Feet ..... 173.64
Exceeding 10,000 Square Feet ..... 289.40
493110 General Warehousing & Storage
SECTOR 51 INFORMATION
5110 PUBLISHING INDUSTRIES (except Internet)
See manufacturing for business tax rates if business tax is not specified
511110 Newspaper Publishers
511120 Periodical Publishers
511130 Book Publishers
511140 Directory & Mailing List Publishers ..... 144.70
511191 Greeting Card Publishers
511199 All Other Publishers
5111210 Software Publishers
5120 MOTION PICTURE & SOUND RECORDING INDUSTRIES
512110 Motion Picture & Video Production ..... 115.76
512120 Motion Picture & Video Distribution ..... 115.76
512131 Motion Picture Theaters (except Drive-Ins) ..... 578.81
512132 Drive-In Motion Picture Theaters ..... 578.81
512191 Teleproduction & Other Postproduction Service, Per Day ..... 115.76
512199 Other Motion Picture & Video Industries ..... 115.76
512210 Record Production ..... 115.76
512230 Music Publishers ..... 115.76
512240 Sound Recording Studio ..... 115.76
512290 Other Sound Recording Industries ..... 115.76
5150 BROADCASTING (except Internet)
515111 Radio Networks ..... 173.64
515112 Radio Stations ..... 405.16
515120 Television Broadcasting ..... 405.16
515210 Cable & Other Subscription Programming ..... 405.16
5160 INTERNET PUBLISHING & BROADCASTING
516110 Internet Publishing & Broadcasting ..... 144.70
5170 TELECOMMUNICATIONS
517110 Wired Telecommunications Carriers ..... 463.05
517211 Paging ..... 86.81
517212 Cellular & Other Wireless Telecommunications ..... 723.51
517310 Telecommunication Reseller ..... 723.51
517410 Satellite Telecommunication ..... 405.16
517510 Cable & Other Program Distribution ..... 86.81
517511 Additional Business Tax Receipt Req. For Installation/Service Vehicle ..... 86.81
First Vehicle ..... 144.70
Each Additional ..... 57.88
517910 Other Telecommunications ..... 463.05
5180 INTERNET SERVICE PROVIDERS, WEB SEARCH & DATA PROCESSING
518111 Intent Service Providers ..... 144.70
518112 Web Search Portals ..... 144.70
518210 Data Processing, Hosting & Related Services ..... 86.81
5190 OTHER INFORMATION SERVICES
519110 News Syndicates ..... 86.81
519120 Libraries & Archives ..... 173.64
519190 All Other Information Services ..... 86.81
SECTOR 52 FINANCE & INSURANCE
5220 CREDIT INTERMEDIATION & RELATED ACTIVITIES
522110 Commercial Banking ..... 289.40
522120 Savings Institutions ..... 289.40
522130 Credit Unions ..... 289.40
522190 Other Depository Credit Intermediation/ATM, Each ..... 289.40
522210 Credit Card Issuing ..... 289.40
522220 Sales Financing ..... 289.40
522291 Consumer Lending ..... 289.40
522292 Real Estate Credit ..... 289.40
522293 International Trade Financing ..... 289.40
522294 Secondary Market Financing ..... 289.40
522298 All Other Nondepository Credit Intermediation (Pawn Broker/Shop) ..... 520.93
522310 Mortgage & Nonmortgage Loan Brokers ..... 289.40
522320 Financial Transactions Processing, Reserve & Clearinghouse Activities ..... 289.40
522390 Other Activities Related To Credit Intermediation ..... 173.64
5230 SECURITIES, COMMODITY CONTRACTS & OTHER FINANCIAL INVESTMENTS & RELATED ACTIVITIES
523110 Investment Banking & Securities Dealing ..... 578.81
523120 Security Brokerage ..... 578.81
523130 Commodity Contracts Dealing ..... 578.81
523140 Commodity Contracts Brokerage ..... 578.81
523210 Securities & Commodity Exchanges ..... 578.81
523910 Miscellaneous Intermediation ..... 578.81
523920 Portfolio Management ..... 144.70
523930 Investment Advice ..... 144.70
523991 Trust, Fiduciary & Custody Activities ..... 289.40
523999 Miscellaneous Financial Investment Activities ..... 144.70
5240 INSURANCE CARRIERS & RELATED ACTIVITIES
Per agency or per branch office ..... 144.70
524113 Direct Life Insurance Carriers
524114 Direct Health & Medical Insurance Carriers
524126 Direct Property & Causality Insurance Carriers
524127 Direct Title Insurance Carriers
524128 Other Direct Insurance (except Life, Health & Medical)
524130 Reinsurance Carriers
524210 Insurance Agencies & Brokerages
524211 Insurance Salesperson, Each ..... 28.94
524212 (In the event that an agency employs four or more salespeople, the agency can elect to pay a business tax rate of $105.00 in lieu of having individual salespeople obtain separate tax receipts) ..... 105.00
524291 Claims Adjusting
524292 Third Party Administration of Insurance & Pension Funds
524298 All Other Insurance Related Activities
5250 FUNDS, TRUSTS & OTHER FINANCIAL VEHICLES
525110 Pension Fund ..... 144.70
525120 Health & Welfare Funds ..... 144.70
525190 Other Insurance Funds ..... 144.70
525910 Open End Investment Funds ..... 144.70
525920 Trusts, Estates & Agency Accounts ..... 144.70
525930 Real Estate Investment Trust ..... 144.70
525990 Other Financial Vehicles/Mutual Funds ..... 578.81
SECTOR 53 REAL ESTATE, RENTAL & LEASING
5310 REAL ESTATE
531111 Single Family/Townhouse/Condo ..... 38.59
531112 Garage Apartments ..... 38.59
531113 Apartments ..... 33.08
531114 Rooming/Boarding House, Per Room ..... 11.57
531115 Short Term Vacation Rental (Business Tax Rate Based On Type Of Unit)
531120 Lessors Of Nonresidential Buildings (except Miniwarehouses) ..... 57.88
531130 Lessors Of Miniwarehouses & Self-Storage Units ..... 57.88
531190 Lessors Of Other Real Estate Property ..... 57.88
531210 Offices Of Real Estate Agents & Brokers ..... 86.81
(In the event that an agency employs two or more brokers/salespeople, the agency can elect to pay a set business tax rate of $105.00 in lieu of having individual salespeople obtain separate business tax receipts. See 531213)
531211 Real Estate Broker, Each ..... 86.81
531212 Real Estate Salesperson, Each ..... 28.94
531213 Two or More Brokers/Salespersons ..... 105.00
531311 Residential Property Managers ..... 57.88
531312 Nonresidential Property Managers ..... 57.88
531320 Real Estate Appraisers, Each ..... 57.88
531390 Other Activities Related To Real Estate ..... 57.88
5320 RENTAL & LEASING SERVICES
532111 Passenger Car Rental ..... 318.34
532112 Passenger Car Leasing ..... 86.81
532120 Truck & RV Rental & Leasing ..... 318.34
532121 Utility Trailer Rental & Leasing ..... 115.76
532210 Consumer Electronics & Appliances Rental ..... 144.70
532220 Formal Wear & Costume Rental ..... 115.76
532230 Video Tape & Disc Rental ..... 144.70
532291 Home Health Equipment Rental ..... 115.76
532292 Recreational Goods Rental ..... 115.76
532293 Paddle Boat Rental, Each ..... 28.94
532299 All Other Consumer Goods Rental ..... 115.76
532310 General Rental Centers ..... 115.76
532420 Office Machinery & Equipment Rental & Leasing ..... 115.76
532490 Other Commercial, Industrial Machinery & Equipment Rental & Leasing ..... 115.76
SECTOR 54 PROFESSIONAL, SCIENTIFIC & TECHNICAL SERVICES
5410 PROFESSIONAL, SCIENTIFIC & TECHNICAL SERVICES
541110 Offices Of Lawyers ..... 86.81
541111 Each Lawyer ..... 173.64
541191 Title Abstract & Settlement Offices ..... 202.58
541198 Immigration & Naturalization Consultant ..... 144.70
541199 All Other Legal Services ..... 115.76
541211 Offices Of Certified Public Accountants ..... 86.81
541212 Each CPA ..... 173.64
541213 Tax Preparation Services ..... 144.70
541214 Payroll Services ..... 86.81
541219 Other Accounting, Bookkeeping, Auditing Office ..... 86.81
541220 Each Accountant, Bookkeeper & Auditor ..... 173.64
541310 Architectural Services Office ..... 86.81
541311 Each Architect ..... 173.64
541320 Landscape Architectural Services Offices ..... 86.81
541321 Each Landscape Architect ..... 173.64
541322 Landscape Consultant ..... 144.70
541330 Engineering Services Office ..... 86.81
541331 Each Engineer ..... 173.64
541340 Drafting Services ..... 144.70
541350 Building Inspection Services ..... 86.81
541370 Surveying & Mapping Services Office ..... 86.81
541371 Each Surveyor Or Mapper ..... 173.64
541380 Testing Laboratories ..... 173.64
541409 Interior Designer ..... 173.64
541410 Interior Design Office ..... 86.81
541411 Interior Decorator ..... 144.70
541420 Industrial Design Services ..... 144.70
541429 Art Studio ..... 144.70
541430 Graphic Design Services ..... 57.88
541490 Other Specialized Design Services ..... 144.70
541511 Custom Computer Programming Services ..... 86.81
541512 Computer Systems Design Services ..... 86.81
541519 Other Computer Related Services ..... 86.81
5416 MANAGEMENT, SCIENTIFIC & TECHNICAL CONSULTING SERVICES
541611 Administrative Management & General Management Consulting Services ..... 144.70
541612 Human Resources & Executive Search Consulting Services ..... 144.70
541613 Marketing Consulting Services ..... 144.70
541618 Other Management Consulting Services ..... 115.76
541620 Environmental Consulting Services ..... 115.76
541690 Other Scientific & Technical Consulting Services ..... 144.70
541710 Research & Development in the Physical, Engineering & Life Sciences ..... 173.64
541720 Research & Development in the Social Sciences & Humanities ..... 173.64
5418 ADVERTISING & RELATED SERVICES
541810 Advertising Agencies ..... 144.70
541820 Public Relations Agencies ..... 144.70
541830 Media Buying Agencies ..... 144.70
541840 Media Representative ..... 86.81
541850 Display Advertising ..... 115.76
541851 Bench Advertising ..... 144.70
541860 Direct Mail Advertising ..... 144.70
541890 Other Services Related To Advertising ..... 57.88
541910 Marketing Research & Public Opinion Polling ..... 144.70
541911 Itinerant Photographer/Video Taping, Per Month ..... 115.76
541912 Itinerant Photographer/Video Taping, Per Week ..... 57.88
541913 Itinerant Photographer/Video Taping, Per Day ..... 11.57
541921 Photography Studios, Portrait ..... 115.76
541922 Commercial Photography ..... 115.76
541930 Translation & Interpretation Services ..... 115.76
5419 OTHER PROFESSIONAL, SCIENTIFIC & TECHNICAL SERVICES
541940 Veterinarian/Veterinary Services ..... 173.64
541941 Animal Hospital ..... 173.64
541990 All Other Professional, Scientific & Technical Services ..... 57.88
SECTOR 55 MANAGEMENT OF COMPANIES & ENTERPRISES
551111 Office Of Bank Holding Company ..... 86.81
551114 Corporate, Subsidiary & Regional Managing Offices ..... 86.81
SECTOR 56 ADMINISTRATIVE & SUPPORT & WASTE MANAGEMENT
& REMEDIATION SERVICES5610 ADMINISTRATIVE & SUPPORT SERVICES
561110 Office Administrative Services ..... 86.81
561210 Facilities Support Services ..... 86.81
561309 Babysitting Agency/Service ..... 86.81
561310 Employment Placement Agencies ..... 173.64
561320 Temporary Help Services ..... 173.64
561330 Professional Employer Organizations ..... 86.81
561410 Document Preparation Services ..... 144.70
561421 Telephone Answering Services ..... 115.76
561422 Telemarketing Bureaus ..... 347.29
561434 Blueprinting Services ..... 144.70
561438 Photocopying/Duplicating ..... 86.81
561439 Other Business Service Centers ..... 115.76
561440 Collection Agencies ..... 173.64
561450 Credit Bureau ..... 173.64
561491 Repossession Services ..... 173.64
561492 Stenotype Services ..... 86.81
561493 Court Reporters, Each ..... 115.76
561499 All Other Business Support Services ..... 115.76
561510 Travel Agencies/Agent ..... 144.70
561520 Tour Operators, Per Bus ..... 144.70
561591 Convention & Visitors Bureau ..... 115.76
561599 All Other Travel Arrangement & Reservation Services ..... 144.70
5616 INVESTIGATION & SECURITY SERVICES
561610 Polygraph Operator, Each ..... 144.70
561611 Investigation Services, Each Detective ..... 173.64
561612 Security Guards & Patrol Services ..... 86.81
*561616 Each Security Guard ..... 28.94
561613 Armored Car Services ..... 173.64
561614 Each Car ..... 86.81
561621 Security Systems Services ..... 86.81
561622 Locksmiths (Business Tax Rate Based on # of Workers, See Manufacturing)
561623 Mobile Locksmith, Per Vehicle ..... 86.81
5617 SERVICES TO BUILDINGS & DWELLINGS
561710 Exterminating & Pest Control Services ..... 86.81
561720 Janitorial Services ..... 86.81
561721 Registration Of Any Janitorial Business ..... 69.46
561730 Landscaping Services, Per Vehicle ..... 86.81
561731 Registration of Landscaping Services, Per Vehicle ..... 69.46
561740 Carpet & Upholstery Cleaning Services, Per Vehicle ..... 86.81
561790 Other Services To Buildings & Dwellings ..... 86.81
561990 All Other Support Services ..... 86.81
5620 WASTE MANAGEMENT & REMEDIATION SERVICES
First Vehicle ..... 144.70
Each Additional Vehicle ..... 57.88
562111 Solid Waste Collection
562112 Hazardous Waste Collection
562119 Other Waste Collection
562211 Hazardous Waste Treatment & Disposal
562212 Solid Waste Landfill
562213 Solid Waste Combustors & Incinerators
562910 Remediation Services
562920 Materials Recovery Facilities
562991 Septic Tank & Related Services
SECTOR 61 EDUCATIONAL SERVICES
6110 EDUCATIONAL SERVICES ..... 173.64
611110 Elementary & Secondary Schools ..... 173.64
611210 Junior Colleges ..... 173.64
611310 Colleges, Universities & Professional Schools ..... 173.64
611410 Business & Secretarial Schools ..... 173.64
611420 Computer Training ..... 173.64
611430 Professional & Management Development Training ..... 173.64
611511 Cosmetology & Barber Schools ..... 173.64
611512 Flight Training ..... 173.64
611513 Apprenticeship Training ..... 173.64
611519 Other Technical & Trade Schools ..... 173.64
611610 Fine Arts Schools ..... 173.64
611611 Dance Teacher, Each ..... 57.88
611620 Sports & Recreation Instruction ..... 86.81
611630 Language Schools ..... 173.64
611691 Exam Preparation & Tutoring ..... 173.64
611692 Car/Truck Driving Schools ..... 173.64
611699 All Other Miscellaneous Schools & Instruction ..... 173.64
611710 Educational Support Services ..... 173.64
SECTOR 62 HEALTH CARE & SOCIAL ASSISTANCE
6210 AMBULATORY HEALTH CARE SERVICES
621111 Office Of Physicians (except Mental Health Specialists) ..... 86.81
621112 Office of Mental Health Physician ..... 86.81
621113 Physician ..... 173.64
621210 Office Of Dentists ..... 86.81
621211 Dentist ..... 173.64
621310 Office Of Chiropractors ..... 86.81
621311 Chiropractor ..... 173.64
621320 Office Of Optometrists ..... 86.81
621321 Optometrists ..... 173.64
621330 Office Of Mental Health Practitioners (except Physicians) ..... 86.81
621331 Mental Health Practitioner ..... 173.64
621340 Office Of Physical, Occupational & Speech Therapists & Audiologists ..... 86.81
621341 Physical, Occupational & Speech Therapists & Audiologists ..... 173.64
621391 Office Of Podiatrists ..... 86.81
621392 Podiatrist ..... 173.64
621399 Office Of All Other Miscellaneous Health Practitioners ..... 86.81
621400 Miscellaneous Health Practitioner ..... 173.64
6214 OUTPATIENT CARE CENTERS
621410 Family Planning Centers ..... 173.64
621420 Outpatient Mental Health & Substance Abuse Centers ..... 173.64
621492 Kidney Dialysis Centers ..... 173.64
621493 Freestanding Ambulatory Surgical & Emergency Centers ..... 173.64
621498 All Other Outpatient Care Centers ..... 173.64
621511 Medical Laboratories ..... 173.64
621512 Diagnostic Imaging Centers ..... 173.64
621610 Home Health Care Services ..... 173.64
621910 Ambulance Services ..... 289.40
621991 Blood & Organ Banks ..... 173.64
621999 All Other Miscellaneous Ambulatory Health Care Services ..... 173.64
6220 HOSPITALS
622110 General Medical & Surgical Hospitals ..... 289.40
622210 Psychiatric & Substance Abuse Hospitals ..... 289.40
622310 Specialty (except Psychiatric & Substance Abuse) Hospitals ..... 289.40
6230 NURSING & RESIDENTIAL CARE FACILITIES
623110 Nursing Care Facilities ..... 173.64
623210 Residential Mental Retardation Facilities ..... 173.64
623220 Residential Mental Health & Substance Abuse Facilities ..... 173.64
623311 Continuing Care Retirement Communities ..... 173.64
623312 Homes For The Elderly ..... 173.64
623990 Other Residential Care Facilities ..... 86.81
6240 SOCIAL ASSISTANCE
624110 Child & Youth Services ..... 144.70
624120 Services For The Elderly & Persons With Disabilities ..... 144.70
624190 Other Individual & Family Services ..... 144.70
624210 Community Food Services ..... 144.70
624221 Temporary Shelters ..... 144.70
624229 Other Community Housing Services ..... 144.70
624230 Emergency & Other Relief Services ..... 144.70
624310 Vocational Rehabilitation Services ..... 173.64
624410 Child Day Care Services ..... 115.76
624411 Child Day Care Services - Home Based ..... 55.12
SECTOR 71 ARTS, ENTERTAINMENT & RECREATION
7110 PERFORMING ARTS, SPECTATOR SPORTS & RELATED INDUSTRIES
711110 Theater Companies & Dinner Theaters ..... 231.53
711120 Dance Companies ..... 231.53
711130 Musical Groups & Artists ..... 231.53
711190 Other Performing Arts Companies/Special Events, Per Day ..... 86.81
711191 Carnival/Circus ..... 520.93
711211 Sports Teams & Clubs ..... 144.70
711212 Racetracks ..... 144.70
711219 Other Spectator Sports ..... 144.70
711310 Promoters Of Performing Arts, Sports & Similar Events With Facilities ..... 231.53
711320 Promoters Of Performing Arts, Sports & Similar Events Without Facilities ..... 231.53
711410 Producers, Agents & Mgrs For Artists, Athletes, Entertainers & Other Public Figures ..... 231.53
711510 Independent Artists, Writers & Performers ..... 57.88
711511 Art Restoration (Business Tax Rate Based On # Of Workers - See Manufacturing)
711512 Taxidermist ..... 115.76
7120 MUSEUMS, HISTORICAL SITES & SIMILAR INSTITUTIONS
712110 Museums/Art Gallery ..... 289.40
712120 Historical Sites ..... 289.40
712130 Zoos & Botanical Gardens ..... 289.40
712190 Nature Parks & Other Similar Institutions ..... 289.40
7130 AMUSEMENT, GAMBLING & RECREATIONAL INDUSTRIES
713109 Parade ..... 289.40
713110 Amusement & Theme Parks ..... 578.81
713120 Amusement Arcades/Operator ..... 289.40
713121 Each Machine ..... 28.94
713291 Bingo/Guest Games (No Business Tax If Church Sponsored) ..... 115.76
713910 Golf Courses & Country Clubs (Add'l Tax For Rest., Retail, Instruction) ..... 347.29
713930 Marinas, Per Slip ..... 2.31
Minimum ..... 28.94
(Boat repair, retail add'l business tax)
713940 Fitness & Recreational Sports Centers ..... 144.70
713941 Ice/Roller Skating Rink ..... 260.46
713950 Bowling Centers, Per Lane/Alley ..... 28.94
713960 Tour Guide, Each ..... 86.81
713961 Dance (Held By Club) - Per Dance, Per Dance ..... 57.88
713962 Pony Rides ..... 57.88
713963 Pool Parlor/Pool Table, Per Table ..... 34.72
713964 Shooting Gallery/Firing Range ..... 173.64
713965 Amusement Riding Device Per Device ..... 28.94
713990 All Other Amusement & Recreation Industries ..... 115.76
SECTOR 72 ACCOMMODATION & FOOD SERVICE
7210 ACCOMMODATIONS
First 5 Rooms ..... 28.94
Each Additional Room ..... 2.31
721110 Hotels (except Casino Hotels) & Motels
721191 Bed & Breakfast Inns
721199 All Other Traveler Accommodations ..... 115.76
721211 RV Parks & Campgrounds ..... 115.76
Plus $5.78 Per Space
721214 Recreational & Vacation Camps ..... 115.76
7220 FOOD SERVICES & DRINKING PLACES
Base business tax 50 seats or less ..... 115.76
(Delis, take-out-only restaurants and other such food establishments fall into this rate schedule)
51 to 100 seats ..... 173.64
101 to 200 seats ..... 231.53
Over 200 seats ..... 347.29
Additional receipts required for live entertainment, amusement machines, etc.
722110 Full Service Restaurants
722211 Limited-Service Restaurants
722212 Cafeterias
722213 Snack & Nonalcoholic Beverage Bars
722310 Food Service Contractors ..... 115.76
722320 Caterers/Personal Chef ..... 115.76
722330 Mobile Food Services ..... 115.76
722410 Drinking Places ..... 115.76
722411 Band/Live Entertainment ..... 347.29
729999 Registration of Mobile Food Service ..... 69.46
SECTOR 81 OTHER SERVICES (except PUBLIC ADMINISTRATION)
8110 REPAIR & MAINTENANCE
Unless Stated Business Tax Rate Is Based On Number Of Workers - *See Manufacturing
811111 General Automotive Repair & Maintenance ..... *
811191 Automotive Oil Change & Lubrication Shops ..... *
811192 Car Wash/Detailing ..... 115.76
811198 All Other Automotive Services ..... *
811211 Consumer Electronics Repair & Maintenance ..... *
811212 Computer & Office Machine Repair & Maintenance ..... *
811213 Communication Equipment Repair & Maintenance ..... *
811219 Other Electronic & Precision Equipment Repair & Maintenance ..... *
811310 Commercial & Industrial Machinery & Equipment (except Automotive and Electronic) Repair & Maintenance ..... *
811411 Home & Garden Equipment Repair & Maintenance ..... 86.81
811412 Appliance Repair & Maintenance ..... *
811420 Reupholstery & Furniture Repair ..... *
811430 Footwear & Leather Goods Repair ..... 86.81
811490 Other Personal & Household Goods Repair & Maintenance ..... *
811491 Mobile Installation/Repair Services ..... 86.81
811492 Organ/Piano Tuner ..... 57.88
811999 Registration of Any Mobile Repair/Maintenance Business ..... 69.46
8120 MISCELLANEOUS PERSONAL SERVICES
812111 Barber Shops
4 Chairs Or Less ..... 57.88
5 Or More Chairs ..... 115.76
812112 Beauty/Nail Salons
4 Chairs Or Less ..... 57.88
5 Or More Chairs ..... 115.76
812113 Manicurist, Each ..... 28.94
812191 Diet & Weight Reducing Centers ..... 144.70
812193 Masseur/Masseuse ..... 144.70
812194 Tattoo Parlor ..... 868.21
812195 Electrolysis ..... 86.81
812199 Other Personal Care Services ..... 144.70
812210 Funeral Homes & Funeral Services ..... 405.16
812220 Cemeteries & Crematories ..... 405.16
812309 Mobile Drycleaning Service ..... 86.81
812310 Coin-Operated Laundries & Dry Cleaner Services ..... 231.53
812311 Coin-Operated Laundries & Dry Cleaner (Associated W/Hotel/Motel/Condo) ..... 57.88
812320 Drycleaning & Laundry Services (except Coin-Operated) Business Tax Rate Based On Workers
812321 Drycleaning & Laundry Services (except Coin-Operated), Drop-Off Only ..... 57.88
812322 Uniform/Linen Rental ..... 115.76
812331 Linen Supply - Business Tax Rate based On Number Of Workers
812332 Industrial Launderers - Business Tax Rate Based On Number Of Workers
812910 Animal Grooming (except Veterinary Services) ..... 115.76
812911 Mobile Animal Grooming ..... 86.81
812912 Dog/Animal Trainer/Obedience School ..... 115.76
812913 Kennel/Boarding Facility ..... 173.64
812914 All Other Pet Care/Services ..... 115.76
812921 Photofinishing Laboratories (except 1 Hour) ..... 86.81
812922 One-Hour Photofinishing ..... 86.81
812930 Parking Lots & Garages
1—50 Spaces ..... 28.94
Over 50 Spaces ..... 57.88
812931 Valet Parking Service ..... 86.81
812990 All Other Personal Services ..... 86.81
812991 Shoe Shine - Individual No Machinery ..... 28.94
812992 Bail Bondsman ..... 173.64
812993 Social Escort Services/Agency ..... 86.81
812994 Each Escort ..... 86.81
812995 Dating/Matchmaking Service ..... 347.29
812996 Astrologer ..... 236.25
812997 Fortuneteller ..... 236.25
8130 RELIGIOUS, GRANTMAKING, CIVIC, PROFESSIONAL & SIMILAR ORGANIZATIONS
813110 Religious Organizations ..... 86.81
813211 Grantmaking Foundations ..... 86.81
813212 Voluntary Health Organizations ..... 86.81
813311 Human Rights Organizations ..... 86.81
813312 Environment, Conservation & Wildlife Organizations ..... 86.81
813319 Other Social Advocacy Organizations ..... 86.81
813410 Civic & Social Organizations ..... 86.81
813910 Business Associations ..... 86.81
813920 Professional Organizations ..... 86.81
813930 Labor Unions & Similar Labor Organizations ..... 86.81
813940 Political Organizations ..... 86.81
813990 Other Similar Organizations ..... 86.81
888888 Registration Of Any Business ..... 69.46
899998 Nonclassified Nonprofessional ..... 86.81
899999 Nonclassified Professional ..... 173.64
(Code 1979, § 18-50; Ord. No. 4006-06, § 1, 12-18-2006; Ord. No. 4068-07, § 1, 7-30-2007; Ord. No. 4095-07, § 1, 5-5-2008; Ord. No. 4158-08, § 1, 7-28-2008; Ord. No. 4197-09, § 1, 1-26-2009; Ord. No. 4252-09, § 1, 3-22-2010)