Charter: Article XVIII
Licensing of Occupations and Business
Section 18.1. Occupations
License taxes and regulations may be imposed by ordinance upon all lawful objects of taxation, including, but not limited to, the following:
- Abstractors, certifiers or guarantors of land title; escrow service in land transfers; accountants; adjusters of claims; addressing businesses; advertising of any kind or by any means, and advertising advisors; artists; composers or writers; aerial surveying; airports; aircraft transportation; amusement ticket brokers or sellers; amusement parks; animal shows; appraisers; architects; arenas; art galleries; assayers; artists; athletic; boxing, sparring, or wrestling exhibitions or contests; auctioneers; auction criers; automobiles; automobile dealers; automobile shows; bail bondsmen; bowling or ball alleys; banks, bankers; barber or beauty shops; barge lines and terminals; baseball parks; bath houses; beer depots or storerooms; beer or wine gardens; bicycles; billboards or bill posters; billiard or pool tables or other tables or instruments used for amusement; blacksmith shops; blue prints or photostat makers; board, livery or sales stables; boarding, lodging or rooming houses; bonding or surety companies; bottle exchanges, bottling plants; brewers or breweries; broadcasting stations; building management, operation or maintenance; building, house or window cleaners; buildings, or savings and loan associations; buses; building companies; carnivals; carters or draymen; caterers; cemeteries; chauffeurs; check rooms; chemists; children˙s nurseries; chiropodists; chiropractors; cigarettes and tobacco of all kinds; circuses; claim agents; clairvoyants; clearing houses; cold, garment, household goods, locker, lot or merchandise storage; freight transfer or other warehousing; collectors of accounts or claims; commission merchants or agents; concerts; contract haulers; contract tailors; convalescent or nursing homes; crematories; curb market merchants; dairies; dance halls; dentists; designers; detectives; detective agencies or investigators; development companies; distillers; or distilleries; malt dealers; dealers or distributors of goods, wares or merchandise, new or used; docks, piers, wharves or other landing places; dog kennels; dogs; drivers of motor vehicles; dram shops or taverns; drugs, druggists and drug stores, wholesale and retail; drummers or salesmen; electrologists; embalmers; employment agencies; engineers; engravers; excursion boats; exhibitions; ferries or other boats; filling or service stations; finance or loan companies; fire or burglar alarm systems; food and all other processors; freight or other forwarders; fumigators; funeral directors; gasoline; garbage removers; gaugers; geologists; gift, premium or trading stamp enterprises; gold refiners or goldsmiths or silversmiths; golf courses; driving ranges and any other golf enterprises; grain elevators; gunsmiths; gymnasiums; health institutes or reducing parlors; hawkers, hucksters or peddlers; horse shoers; hospitals, sanatoriums or sanitariums; hotels; inspectors; installation with or without sale; insurance companies; interpreters; investment or trust companies; itinerant vendors, traveling or auction stores; itinerant wholesale produce dealers; jobbers; junk dealers, merchants or peddlers; laboratories; labor or public relation counselors; laundries; and self-service laundries; lenders and their agents; lithographers; linotyping; liquor; wholesale or retail liquor dealers; locksmiths; lumber measurers; lunch stands, counters or wagons; machine shops; manufacturers; manicurists; market places; masseurs; mercantile agents or agencies; merchants; merry-go-rounds; midwives; mining companies; money transportation; moving picture film producers, distributors, exchanges or rental establishments; motor vehicles; motorcycles; motor scooters; moving picture exhibitions or shows; museums; music arrangers or bureaus; natural gas companies; navigation companies or steamboat lines; news agents, dealers or distributors; newspapers, newspaper publishers, agents, dealers or distributors; news service or bureaus; nurseries or nurserymen; office buildings; oil companies; operatic, theatrical or other performances; opticians, optometrists; orchestras or bands; packing or slaughterhouses; parades; parking lots; passenger stations or terminals; pawnbrokers; pest exterminators; photographers; pipe lines; pipes, poles, wires or conduits of public utility companies; poultry shows; printing establishments; public amusements and entertainments; public carriers; public garages; public halls; public lecturers; public meetings; public movers; public scales and weighers; public utilities of all kinds; publishing companies; pushcarts; quarries; race tracks; realtors; realty brokers and salesmen; rectifiers; refrigerating companies; rendering plants; restaurants; runners; safe depositories; salary brokers or buyers; scalp treaters; selling or storing gasoline; service cars; service car drivers; shoe shining parlors; shooting galleries; sight-seeing tours; signs; skating rinks; slot machines; solicitors; sport events or exhibitions; statisticians; stock or merchants˙ exchanges; stockyards; storage houses; street railway cars and companies; street stands; surveyors; swimming pools; tailors; tanners; taxicabs; taxicab drivers and companies; taxidermists; ticket agents; theaters; toll bridges or viaducts; trailer or tourist camps or courts; transfer companies; travel or traffic bureaus; truck terminals; trust companies; typographers or type setters; undertakers; upholsterers; vehicles; veterinarians; veterinary hospitals; wine manufacturers; wineries; woodworkers;
- And upon agents or agencies for the sale of automobiles; bus or railroad tickets; cash registers; exports or imports; ice; lightning rods; lumber; magazines; monuments; nursery stock; oil, mining or other stocks; real estate; sewing machines, or any other property;
- And upon telegraph companies; telephone companies; street railway cars and companies; electric companies; gas companies; subway companies; conduit companies; heating companies, lighting companies; water companies; transportation companies; and utilities of whatsoever name, kind or character, like and unlike; coal and other fuels, ice or dry ice dealers; ice cream dealers; dairy product dealers; livestock dealers; produce dealers; rental agents; agents and all agents of whatever kind or character; detective or detective agencies; renovating and repair establishments; lumber brokers and agents; loan companies; bondsmen; brokerage companies; electrical supply establishments; automobile establishments and agencies; electric charging stations; washing establishments; automobile repair shops; rest homes and homes for the aged; dealers in orthopedic, medical and surgical supplies, and manufacturers; rooming houses, boarding, apartment, and tenement houses; confectioners; office business, and professional buildings; public grounds, arenas and halls; wagon yard establishments; stable keepers; shows; parades; public animal, automobile shows or exhibitions; menageries; cycloramas; panoramas; signs; shooting galleries; clairvoyants and fortune tellers; palmists; lung testers; muscle developers; all vehicles, public, or private, automotive and otherwise; auction house establishments; automatic machines or devices; coin-operated devices; pool and billiard rooms and halls; sales of goods by common carriers or agencies; clothes pressers and cleaners; linen and towel supply establishments; dye houses; diaper services; radio broadcasting and television stations and companies; ambulance companies; food lockers and cold storage plants; shoe repairs and shoe repair establishments;
- And upon agents or agencies for bonding companies; buyers; distilleries, express companies; financing; insurance companies; laundries, cleaners and dyers; manufacturers; merchants; railway traffic; rentals, sellers; shippers; steamships; surety companies; theatrical bookings; and for any other persons or purpose;
- And upon brokers of whatever class or character, including but without limiting the generality of the foregoing, brokers of the following kinds: bond; bonding company, business; commodity; customhouse; feed; financial; food products; fruit; grain; insurance; investment; liquor; loan; meat; merchandise; patent right; produce; real estate; scrap metal; steel; stock; surety company; and theatrical booking brokers.
- And upon contractors and subcontractors for the construction, alteration, repair or performance of air conditioning; airports; alleys; asphalt work; badminton or tennis courts; bridges; brickwork; building or house moving; razing, shoring or wrecking; building, carpentry; caulking; cement or concrete work; culverts; decorating; dredging; drilling; electrical work; excavating; flooring; foundations; grading; guttering or spouting; heating; home building; kalsomining; land clearing; lathing; mausoleums; millwrighting; ornamental work; painting; paper hanging; paving; pile driving; pipe lines; plastering; plumbing or gas fitting; power piping; power plants; prefabricated buildings; railroads; rigging; roads, road oiling; roofing; sashing; scaffolds; sewers; sheet metal work; sidewalks; steam fitting; steel erection; stone work; streets; street lighting; tanks; terrazzo or tile work; tin work; tuck pointing; trenches; ventilation; waterproofing; water works; weather stripping, and all other improvements on real property; and those engaged in the sale or products in connection therewith;
- And upon rebuilding, renovating, selling, repairing, maintaining, or storing accounting machines; air conditioning equipment; air compressors; aircraft; aluminum products; amusement devices; art glass; awnings; bicycles; boilers; calculating machines; cameras; carpets; clothing; contractor's equipment; cranes; dishwashing machines; duplicating machines; electric appliances; elevators; engines; fire escapes; furnaces; furniture; gas appliances; gas or electric ranges; gauges; hotel or restaurant equipment; industrial or technical instruments; intercommunicating systems; lifting jacks; jewelry; kitchen equipment; laboratory equipment; lawn mowers; leather goods; machinery of all kinds; meat choppers; motors; motor vehicles or parts thereof; musical instruments; numbering machines; office equipment; organs; phonographs; pianos; printing presses; public address systems; pumps, radios; radio equipment; railroad or tank cars; recording equipment; refrigerators; refrigeration systems; rugs; safes; sash metal; saws; scales; shoes; silverware; slicing machines; smoke stacks; soda fountains; sporting goods; stairs; statuary; stokers; stoves; surgical instruments; surveying instruments; store or office fixtures; tape machines; tanks; television sets or equipment; tiles; tires; trailers; typewriters; umbrellas; vacuum cleaners; vending machines; washing machines; watches; windows, and all other kinds of property;
- And upon renting, selling, leasing, hiring and repairing aircraft, air compressors; automobiles; beds; bicycles; books, business or shoe machinery; chairs or tables, clothing; contractor˙s equipment; costumes; cranes; desks; electric or compressed hammers; fans; floor surfacing machines; horses; job wagons; lamps; motion picture projecting equipment; musical instruments, office equipment; oxygen tents; paint sprayers; portable saws; radios; recording equipment; refrigerators; scales; sewing machines; tank cars; tents; television sets; therapeutic devices; tools, trailers; trucks; typewriters; vacuum cleaners; washing machines; water coolers; welding equipment; and any other property of any class or character;
- And upon schools and academies of art; business; correspondence; dancing; dramatics; expression; language; music; nursery; riding; and technical and trade schools or colleges;
- And upon services rendered in connection with air conditioning systems; aircraft stations; aircraft transportation; air express; ambulances; apron supply; armature rewinding; automobile livery; battery charging; bleaching, cleaning, dyeing or pressing; boiler cleaning, inspection or setting; bookbinding; bookkeeping; buffing, grinding or polishing; building reports; check cashing; chimney cleaning; credit associations, bureaus or agencies, delivery of goods, baggage or parcels; desiccating; diapers, die cutting; duplicating; electrical transcription; electronic service; electroplating, embossing, enameling, feather renovating; film developing; filters; finders of missing persons; floor refinishing or maintenance; fluorescent lighting maintenance; furniture refinishing; galvanizing; grinding or sharpening; heating or refrigeration; hoisting; income or other tax returns or tax services; information or inspection bureaus; insurance inspection bureaus; insurance railroad and other rating bureaus, janitor service; linen supply; linoleum laying; machinery designing; mailing; mail order houses; market research; messengers; metal finishing; spraying or stamping; mirror resilvering; motor vehicle oiling, repossessing, steam cleaning, towing, washing, wheel aligning or wrecks, motor vehicles or part of equipment thereof; mothproofing; multigraphing, office coats, overalls, towels, uniforms or work clothes supply; oil or gas burners or stokers; oil cutting or reclaiming; patrol; guard or watchman service; pattern making, payrolls; pension plans; photograph finishing; pipe bending, cleaning, cutting or threading; press clipping bureaus; real estate management; research bureaus; sales counseling; sand blasting; sewers; sheet metal stamping or other work; stell shearing; tariff bureaus; theater sound equipment; tube cleaning or expanding; typing or secretarial work; upholstering; ushering; vulcanizing; wall paper cleaning; welding; window displays; and all other services to persons or property, provided that all such services are performed by independent contractors and not by servants.
- And a separate license tax may be imposed for each place of business conducted or maintained by the same person, firm or corporation.
Section 18.2. Reservation
The foregoing enumeration shall not be taken to affect or impair the general power of the city to impose license taxes upon any business, vocation, pursuit or calling or any class or classes thereof now or hereafter not prohibited by law.
Section 18.3. Liability to taxation
When authorized by law, license taxes may be imposed by ordinance upon any person, subject or object of such tax not otherwise included in this Article.
Section 18.4. Classification
Any ordinance imposing a license tax may divide and classify any subject of taxation, and may impose a different tax upon each class, but the tax shall be uniform for each class.
Section 18.5. Period of issue
All licenses shall be issued for such periods as may be provided by ordinance, but no such period shall exceed one year.
Section 18.6. Exclusions
The license taxes imposed by this Article upon persons engaged in any business, vocation, pursuit or calling shall apply only to persons engaged therein as independent contractors and not as servants.