Business Tax Receipt Fee Schedule

Amusement/Entertainment Recreation
 
Entertainment establishment of facility (museum and the like)$100
Theater 
0 - 500 seats$200
501-1000 seats$400
Over 1000 seats$600
Drive-In$400
Sightseeing vehicles (trolley, train, etc.)$200/vehicle
Recreational/exercise establishment (associated food/beverage facility licensed separately)$150
Special Events (fair, circus carnival, art show, etc.)$100
Coin-Operated Machines
 
Accessible to public, non-laundry$10/unit
Laundry 
Less than 25 machines$50

20 or more machines

 

$100
Financial Institutions (bank, savings and loans, finance companies, credit unions)
$100
Food /Beverage Service
 
No seats (take out, deli, catering)$50
1 - 15 seats$50
16 - 50 seats$100
51 - 150 seats$150
151 and over$200
Gas Stations, including those offering repairs and other accessory uses
 
Each nozzle$20
Convenience store with pumps 
Less than 10 nozzles$300
11-20 nozzles$500
More than 20 nozzles$700
Hospital
 
Human, per bed$5
Veterinary, per facility$50
Insurance: Companies writing any class of insurance upon any person or property residing or located within the city limits or risks occurring within the city limits
$50
Manufacturing/processing/publishing
 
Employing 1 - 3 people$50
4 - 8 people$100
9 - 20 people$150
21 to 50 people$200
Over 50 people$250
Private Schools or child care
 
Less than 25 pupils$50
25 or more pupils$100
Individual schooling, including tutoring, piano, golf$50
Rentals (food/beverage facilities licensed separately)
 
Motel/Hotel/Timeshare$5/unit
Guesthouse/bed and breakfast$5/unit (minimum $50)
Campground, mobile home park, trailer camp$5/space
Commercial parking lot$60
Motor driven vehicles (cars, motorcycles, trucks, etc.)$100
Storage units
 
1 - 15 units$50
16 - 50 units$100
51 - 150 units$150
Over 150 units$200
Retail, mail order, wholesale (gross square footage of entire structure area, including display area, storage, offices, rest rooms, etc.)
 
0 - 500 square feet$50
501-2000 square feet$75
2001 - 5000 square feet$100
5001 - 25,000 square feet$200
Predominantly outside display (nursery, tree farm, etc.)$50
Door to door solicitation$100
Based from home$50
Temporary/seasonal$100
Services
 
Profession/general service licensed by state--not listed below $50
General service provider NOT licensed by state$50
Contractors/sub contractors$75
Real Estate - Broker$50
Funeral homes, cemetery, or both$150
Barber, beauty, nail salons
 
1 - 3 work stations$30
More than 3 work stations$10/each
Transportation
 
Airlines$100
Vehicle, including taxicabs, bus service, ambulance$50/vehicle
Utility/Communications
 
Telephone, gas, cable TV, solid waste pickup$200
Radio stations, television stations$100

For questions or additional information, please call 407-585-1415.