§ 82-163. Business tax classifications and rate schedule.  


Latest version.
  • 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 SERVICES

    5610 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)