§ 8-2.11. Professional Businesses and Services.  


Latest version.
  • Every person carrying on, managing or conducting any of the following professional businesses or services, or any combination thereof, shall:

    a.

    Pay an annual license tax at the following rate based on the annual gross receipts of such licensee:

    Gross Receipts License Tax
    $0—$15,000 $ 25.00
    15,000—30,000   35.00
    30,000—75,000   50.00
    75,000—150,000   75.00
    150,000—300,000  100.00

     

    b.

    Or at the option of the licensee, a flat rate of one hundred ($100.00) dollars per year.

    Abstractor of title

    Accountant

    Advertising counsel

    Agricultural adviser or counselor

    Appraiser

    Aquarian

    Architect

    Assayer

    Attorneys-at-law

    Auditor

    Certified public accountant

    Chemical engineer

    Chemist

    Chiropodist

    Chiropractor

    Civil engineer

    Claims adjuster

    Construction engineer

    Consulting engineer

    Dance teacher

    Dealer in stocks, bonds or securities

    Dental laboratory

    Dentist

    Detective

    Detective agency

    Draftsman

    Drugless practitioner

    Electrical engineer

    Electrologist

    Employment agency or bureau

    Geologist

    Herbalist

    Insurance adjustor

    Insurance broker or agent

    Interior decorator

    Investment counselor

    Landscape architect

    Lapidary

    Mechanical engineer

    Oculist

    Optician

    Ophthalmologist

    Optometrist

    Oral surgeon

    Orchard care

    Osteopath physician

    Physician

    Physician and surgeon

    Real estate broker or salesman

    Sanitation engineer

    Sign painter

    Stock and bond broker

    Surgeon

    Surveyor

    Taxidermist

    Travel bureau

    Tree removing

    Tree surgery

    Tree trimming

    Veterinarian

    Any other professional business or service determined by the City Manager to be of a character substantially the same as any of the previously specified businesses and services.

    Any of the above-listed professions or services not operating from a fixed place of business in the City shall pay a business license of fifty ($50.00) dollars per year. It is the intent of this subsection to require licensing of professionals not otherwise exempt who perform services within the City on a regularly scheduled basis; professionals who perform random infrequent services within the City are exempt from this subsection.

(Ord. #76-243, § 33; Ord. #82-323, § 23; Ord. #2003-497, § 1)