Business Tax Receipt Fees
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
Services  
     Services                                                               55.13 
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
    
 
                                                                 
Revised: 8/16/2013 5:58:55 PM