Sec. 36-126.32. Repair, personal, business and other services-- Rate and classifications.

(a) Every person engaging in a repair, personal, business service or any other service, including commission merchants, not specifically listed in this section shall pay an annual license tax of thirty-six cents ($.36) for each one hundred dollars ($100.00) of gross receipts from such business during the preceding year when such gross receipts exceed one hundred thousand dollars ($100,000).

(b) Repair, personal, business, and other services generally include but are not limited to the following services:

Adult care

Advertising agency

Amusement machines

Animal grooming

Appraiser

Auctioneer

Audio visual production

Auto detailing

Auto rental

Auto repair

Barber

Beauty school

Beauty shop

Billboard

Bondsman

Booking agent

Bookkeeper

Bowling alley

Broker (other than real estate or financial)

Business service

Business school

Calibrating service

Car wash

Cemetery miscellaneous service

Child care attendant/school

Cleaning service

Cleaning and pressing

Coin laundry

Collection agent

Commercial artist

Commercial recreation center

Computer programming

Consultant

Cosmetic business

Counseling

Court reporter

Cover charge

Dance school

Data service

Delivery service

Desk top publishing

Detective

Diet school

Disc jockey

Discount club

Driving school

Duplicating

Electrologist

Employment agency

Engraving

Entertainment

Exercise establishment

Florist service

Framing

Golf course

Graphics

Healthcare service

Homecare service

Hospitals

Hotel

Housing inspector

Identification service

Installation service

Insurance adjuster

Interior decorator

Investigator

Janitorial service

Karate school

Kennels

Laboratory

Landscaping

Laundry

Lawn care

Leasing

Leasing cars

Limousine service

Linen supply

Loan broker

Lodging house

Mail service

Manicurist

Massage therapist

Mediator

Miniature golf

Miscellaneous service

Mobile cleaning service

Movie theaters

Music instructor

Nursing/retirement home

Orthopedic lab

Parking lot

Party management

Pawnbroker

Payroll service

Pest control

Photographer

Pool management

Pool and billiards

Promoter

Property management

Publisher

Referral service

Rental service

Repair service

Research service

Secretarial service

Security service

Sign painter

Sitter service

Skating rink

Small animal hospital

Storage

Tailor/seamstress

Tanning salon

Tax service

Taxicab

Teacher/instructor

Telemarketing

Telephone answering service

Temporary help

Tennis court

Therapeutic massage

Tour and guide service

Towing

Training service

Translator

Transfer and hauling

Travel agency

Tree surgeon/removal

Tutoring service

Undertaker

U V coating

Vehicle rental

Video recording

Word processing

Writing/typing service

(Ord. No. O- 96-319, 12-10-96, eff. 1-1-97)