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(35) Travel agencies (taxable on gross commissions) and tour guides <br />• (36) <br />Tree surgeons, trimming and removal services. <br />(37) <br />Undertakers, embalmers and funeral services. <br />(38) <br />Welding, chrome plating and electroplating. <br />(39) <br />Towing or storage of motor vehicles. <br />(40) <br />Transient lodgings, including but not limited to, hotels, motels and tourist homes. <br />(41) <br />Yard and garden care and maintenance services. <br />(e) Subclassification D. Persons enizaged in the following types of businesses shall obtain <br />a city business license and shall pay an annual license tax of twenty-five cents ($0.25) per hundred <br />dollars ($100.00) of gross receipts: <br />(1) Barbers and beauticians. <br />(2) Exterminators. <br />(3) Health clubs, gymnasiums, mases, reducing salons, spas and sauna, steam or <br />whirlpool baths. <br />(4) Laundries (including coin-operated), dry cleaning, pressing and clothing storage, diaper, <br />linen and uniform services, carpet and upholstery cleaners. <br />(5) Machine shops. <br />(6) Massage. <br />(7) Rental of storage spaces of all types. <br />• (f) Subclassification E. Book publishers and binders shall obtain a city business license and <br />shall pay an annual license tax of sixteen cents ($0.16) per hundred dollars ($100.00) of gross <br />receipts on the first one hundred thousand dollars ($100,000.00), and five cents ($0.05) per hundred <br />dollars ($100.00) of gross receipts in excess of one hundred thousand dollars ($100,000.00). <br />(g) Subclassification F The <br />t Plumbers not licensable as contractors shall be <br />obtain a city business license and shall lav an annual license tax of sixteen cents ($0.16) per hundred <br />dollars ($100.00) of gross receipts. <br />(h) Subclassification G. Taxicabs, limousine services and private ambulances operated for <br />profit shall pay an annual license tax of ten cents ($0.10) per one hundred dollars ($100.00) of gross <br />receipts. This tax shall be in addition to any license or permit fee or franchise fee imposed pursuant <br />to any other chapter of this Code. <br />(i) Subclassification H. The following types of businesses shall obtain a city business <br />license and shall pay an annual license tax of thirty-six cents ($0.36) per one hundred dollars <br />($100.00) of gross receipts: <br />(1) Advertising distributors. <br />(2) Auctioneers, excluding court appointed Commissioners or receivers and <br />administrators, executors, guardians, trustees and other fiduciaries while acting in a <br />fiduciary capacity. <br />• Page 21 of 26 <br />