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:
(1) 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; childrenıs 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 merchantsı 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;
(2) 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;
(3) 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;
(4) 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;
(5) 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.
(6) 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;
(7) 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; contractorıs 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;
(8) And upon renting, selling, leasing, hiring and repairing aircraft,
air compressors; automobiles; beds; bicycles; books, business or
shoe machinery; chairs or tables, clothing; contractorıs 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;
(9) And upon schools and academies of art; business; correspondence;
dancing; dramatics; expression; language; music; nursery; riding;
and technical and trade schools or colleges;
(10) 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.
(11) 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.
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