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    Home » Sec. 36-126.32. Repair, Personal, Business and Other Services-- Rate and Classifications.

    Sec. 36-126.32. Repair, Personal, Business and Other Services-- Rate and Classifications.

     

    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)
     
    Last updated date: 10/23/2006 4:15:21 PM