Sec. 16A-85.2. Personal and commercial service businesses.
Every person engaged in any of the personal service businesses
as set forth in this section and other similar services not
otherwise licensed under this chapter shall pay an annual license
tax of twenty-five dollars on the first two thousand dollars of
gross receipts and in addition thereto thirty cents on each one
hundred dollars on all gross receipts in excess of two thousand
dollars.
The personal service businesses as referred to in the first
paragraph of this section are as follows:
Mailing service.
Parcel delivering service.
Service of moving goods and chattels for others from one
destination to another, inside or outside of the city, by packing,
crating, shipping, mailing or by some other manner.
A caterer whose gross receipts are not taxed as part of a
licensed restaurant business.
Leasing films to others for compensation.
Sign painting.
Travel agency (the tax for such agency shall be calculated on
gross commission).
Private schools attended by ten or more children or students
(other than religious or nonprofit).
Kindergarten attended by ten or more children or students
(other than religious or nonprofit).
Day nursery attended by ten or more children or students
(other than religious or nonprofit).
Preparation of technical manuals, for sale or by contract.
Operating a kennel or small animal hospital when such
establishment will regularly contain ten or more animals or fowl
or some combination thereof.
Furnishing house cleaning or janitorial service—residential,
commercial or industrial; provided, that this tax shall not apply
to an employee of a person, firm or corporation which is not in the
house cleaning or janitorial business.
Furnishing messenger service, except telephone or telegraph
messenger service.
Tree surgeons, the pruning of trees and shrubbery, and other
related services not exempt from local taxation pursuant to state
law.
Where a person is engaged in two or more businesses at a single
location, one of which is a business set forth in this section, and
all of the businesses at such single location are taxed at the same
rate on the gross receipts thereof, the gross receipts of such
businesses may be consolidated, computed, and reported as one
item, and only one license tax based on such consolidated amount
shall be paid.
This section shall become effective on November 1, 1970. Payment
for the license tax year which began May 1, 1970, may
be prorated accordingly at fifty percent. In subsequent years,
payment shall not be prorated unless the same is also allowed
under other sections of the license tax ordinance. If a person or
firm has already obtained a city license for the year beginning
May 1, 1970, for the business taxed herein, another license will
not be required until May 1, 1971. (7-6-70.)
