Business Tax Receipt Application Fees
Non refundable administrative/processing
and transfer fee $ 25.00
Automobiles
Dealer, new cars, sales & repair $ 110.25
Dealer, used Cars, sales & repair 82.69
Taxi, limousines, first 6 cars 55.13
Garage & filling station, including repair, sale of
gas, oil, tires, accessories & parts 110.25
Car wash, vehicle detailing 82.69
Vehicle rentals, golf cart rentals 110.25
Barbershops and beauty shops
Up to 3 chairs 60.64
Each additional chair 2.21
Boat dealers and boat yards
Dealer, new or used boats, including sale of marine
supplies (marine supplies only, see Merchant,
retail) 82.69
Boat yard & marina, including dry dock or marine
ways for care, repair or construction, storage
or rental of boats 110.25
Boat Charters, per boat, boat, Jet Ski or
similar rental, each 55.13
Coin operated devices
Coin operated devices 16.54
Contractors, General & subcontractors
Contractors, General & subcontractors 82.69
Financial Institutions
Commercial banks, savings & loans, credit unions
& mortgage companies 110.25
Laundries, dry cleaners, self-service
coin-operated laundries 82.69
Merchants, retail or wholesale
Stock up to $5,000.00 55.13
Stock from $5,001.00 to $10,000.00 82.69
Stock of over $10,000.00 110.25
Professional
Including but not limited to: Public accountants,
stock brokers, architects, civil engineers, out of
area insurance companies writing any class
insurance upon any person or property residing
within the city, surveyors, osteopathy, physicians,
veterinarians, lawyers, dentists, hair stylists, barbers,
nail techs, massage therapists, tattoo businesses
and artists, health or fitness clubs, personal trainers,
aerobic instructors, etc., and any other similar
profession which requires state licensing. The tax
shall be construed to mean that each individual shall
pay the tax provided for, whether practicing for theirself
or in partnership or employed by another, except where
such employee is paid a straight salary only 110.25
Rentals
Residential rentals, per unit 27.56
Rental/Property Management Companies 110.25
Hotels, motels & any other public lodging
establishments as defined by state state with
6 or less units, per unit 27.56
Hotels, motels & any other public lodging
establishments as defined by state statute
with 7 or more units $165.38 + $3.31 per unit
Restaurants and cafeterias
Seating to 25 82.69
Seating 26 to 50 110.25
Seating 51 to 100 137.81
Seating for over 100 165.38
Warehouse, mini-storage and lockers
Warehouse, mini-storage and lockers 82.69
Unclassified, permitted and approved home
occupations, (not including merchant or
professional businesses similar in nature to
those described - those businesses shall be
assessed a business tax receipt according to
the appropriate category 55.13
