§ 8A-247.1. Schedule of taxes.  


Latest version.
  • The maximum number of employees during any period of the taxing year shall determine the local business tax.

    The amounts assessed for the Local Business Tax on trades, occupations, professions and businesses are hereby fixed as follows:

    Type of Business
    Tax
    Administrative office/Operation center 30.00 + 3.00 for each additional employee from 11 to 99,999
    Adult day care 30.00 + 3.00 for each additional employee from 11 to 99,999
    Advertising space rental 30.00 + 3.00 for each additional space from 2 to 99,999
    Amusement facility/devices (non-coin) 25.00 for one unit
    25.00 + 15.00 for each additional unit from 2 to 30
    460.00 + 6.00 for each additional unit from 31 to 99,999
    Apartments not taxable apartments from 1 to 4
    40.00 apartments from 5 to 10
    40.00 + 2.00 for each additional apartment from 11 to 99,999
    Assisted living facility 100.00
    Attorney 40.00
    Attorney branch office 30.00 + 3.00 for each additional employee from 11 to 99,999
    Auctioneering service 30.00 + 3.00 for each additional employee from 11 to 99,999
    Auditorium/playhouse/stadium 300.00
    Auto/truck/van sales 30.00 + 3.00 for each additional employee from 11 to 99,999
    Auto/truck/van service 30.00 + 3.00 for each additional employee from 11 to 99,999
    Auto tag branch agency 100.00
    Automated teller machine 40.00
    Bail bond business 100.00
    Bank/Savings/trust company 180.00
    Banking facility 100.00
    Barber or beauty school 30.00 + 3.00 for each additional employee from 11 to 99,999
    Barber/beauty shop/service 30.00 + 3.00 for each additional employee from 11 to 99,999
    Blood bank center 40.00
    Body/paint/repair shop 30.00 + 3.00 for each additional employee from 11 to 99,999
    Bulk merchandise vending stand 25.00
    25.00 + 6.00 for each additional stand from 2 to 30
    199.00 + 3.00 for each additional stand from 31 to 99,999
    Cable TV franchise 700.00
    Carnivals/circuses (no sponsor) 80.00 per day
    Carnival/circuses (sponsored) 25.00 for one unit
    25.00 + 15.00 for each additional unit from 2 to 30
    460.00 + 6.00 for each additional unit from 31 to 99,999
    Catering business 30.00 + 3.00 for each additional employee from 11 to 99,999
    Cemetery, crematories, etc. 180.00
    Child day care facility 30.00 + 3.00 for each additional employee from 11 to 99,999
    Cleaner/laundry/alterations 30.00 + 3.00 for each additional employee from 11 to 99,999
    Clinic/medical center/dialysis 100.00
    Collection/credit service 30.00 + 3.00 for each additional employee from 11 to 99,999
    Commercial/Industrial/Office space 50.00 250,000 or less leasable sq. ft.
    150.00 from 250,001 leasable sq. ft. and up
    Communication Business 180.00
    Consultant 40.00
    Courier drop box 25.00 per location
    25.00 + 15.00 for each additional unit from 2 to 30
    460.00 + 6.00 for each additional unit from 31 to 99,999
    Cruise line/dinner cruise 80.00 per vessel
    Dancing or entertainment 180.00
    Dating/escort business 100.00
    Dealer in intangible personal property 100.00
    Dealer in tangible personal property 30.00 + 3.00 for each additional employee from 11 to 99,999
    Dental lab school 30.00 + 3.00 for each additional employee from 11 to 99,999
    Dental laboratory 30.00 + 3.00 for each additional employee from 11 to 99,999
    Eating establishment 30.00 seats from 1 to 30
    60.00 seats from 31 to 74
    90.00 seats from 75 to 149
    120.00 seats from 150 to 99,999
    Educational, training institutions 30.00 + 3.00 for each additional employee from 11 to 99,999
    Electric plant franchise 700.00
    Electrical contractor 30.00 + 2.00 for each additional employee from 11 to 99,999
    Electrolysis service 30.00 + 3.00 for each additional employee from 11 to 99,999
    Employee leasing service 100.00
    Farmers market 180.00
    Film Industry 180.00
    Finance/Investment/Holding Co. 180.00
    Fitness center - membership 180.00
    Fitness center - non-membership 100.00
    Flea market 180.00
    Food products mfg/process 30.00 + 3.00 for each additional employee from 11 to 99,999
    Fortuneteller 300.00
    Funeral home 30.00 + 3.00 for each additional employee from 11 to 99,999
    Gas plant 700.00
    General building contractor 30.00 + 2.00 for each additional employee from 11 to 99,999
    General engineering contractor 30.00 + 2.00 for each additional employee from 11 to 99,999
    General mechanical contractor 30.00 + 2.00 for each additional employee from 11 to 99,999
    Guard patrol agency 30.00 + 3.00 for each additional employee from 11 to 99,999
    Hall for hire 180.00
    Handwriting analyst 40.00
    Health/Dental (prepaid) maintenance organization 180.00
    Health testing — invasive 30.00 + 3.00 for each additional employee from 11 to 99,999
    Health testing non-invasive 30.00 + 3.00 for each additional employee from 11 to 99,999
    Home health care agency 100.00
    Home health care provider 40.00
    Hospital/emergency room 40.00 + 3.00 for each additional employee from 11 to 99,999
    Hotel/motel/boarding home not taxable rooms from 1 to 4
    40.00 rooms from 5 to 10
    40.00 + 2.00 for each additional room from 11 to 99,999
    Hypnotherapist 40.00
    Ice cream vendor 40.00
    Insurance adjuster 40.00
    Junk dealer/junk yard 100.00
    Landfill/dump 100.00
    Laundry machines 30.00 + 2.00 for each additional machine from 11 to 99,999
    Local exchange telecommunication co. 3,000.00
    Locksmith service 30.00 + 3.00 for each additional employee from 11 to 99,999
    LPG dealer/distributor and installation 180.00
    LPG equipment dealer/mfg. 180.00
    LPG installer 40.00
    LPG tank refill 40.00
    Lunch wagon/truck 40.00
    Manufacturing/recycling/processing 30.00 + 3.00 for each additional employee from 11 to 99,999
    Massage establishment 30.00 + 3.00 for each additional employee from 11 to 99,999
    Membership organization 180.00
    Merchandise vending machine 25.00 for one machine
    25.00 + 6.00 for each additional machine from 2 to 30
    199.00 + 3.00 for each additional machine from 31 to 99,999
    Mobile home park/camp grounds 40.00 + 2.00 for each additional space from 11 to 99,999
    Mortgage broker business 100.00
    Movie/multi theatre 80.00 per screen
    Moving/storage (local) 30.00 + 3.00 for each additional employee from 11 to 99,999
    Multiple service business (3+ services) 100.00
    Non-vocal communication 100.00
    Nursing/convalescent home 180.00
    Packing/ processing (farm products) 30.00 + 3.00 for each additional employee from 11 to 99,999
    Parking facility 30.00 spaces from 1 to 30
    60.00 spaces from 31 to 74
    90.00 spaces from 75 to 149
    120.00 spaces from 150 to 99,999
    Pari-Mutuel Wagering 700.00
    Passenger transportation service 30.00 + 3.00 for each additional employee from 11 to 99,999
    Pawnbroker 300.00
    Pay telephone provider 100.00
    Peddler 40.00
    Permanent exhibit/admission facility 180.00
    Pest control service 30.00 + 3.00 for each additional employee from 11 to 99,999
    Pharmacy 30.00 + 3.00 for each additional employee from 11 to 99,999
    Physical/Occupational therapy center 30.00 + 3.00 for each additional employee from 11 to 99,999
    Plumbing contractor 30.00 + 2.00 for each additional employee from 11 to 99,999
    Prescription drug wholesaler 30.00 + 3.00 for each additional employee from 11 to 99,999
    Private investigative agency 30.00 + 3.00 for each additional employee from 11 to 99,999
    Producer/recording studio 300.00
    Professionals 40.00
    Professional association/Corporation/Partnership/firm 30.00 + 3.00 for each additional employee from 11 to 99,999
    Professional sports team 300.00
    Promoter/coordinator 180.00
    Railroad 180.00
    Real estate branch office 30.00 + 3.00 for each additional employee from 11 to 99,999
    Real estate firm 30.00 + 3.00 for each additional employee from 11 to 99,999
    Real estate school 30.00 + 3.00 for each additional employee from 11 to 99,999
    Repossessing service 30.00 + 3.00 for each additional employee from 11 to 99,999
    Resale of communication time 180.00
    Retail of firearms 30.00 + 3.00 for each additional employee from 11 to 99,999
    Retail sales 30.00 + 3.00 for each additional employee from 11 to 99,999
    Satellite TV 700.00
    Scrap metal processor 100.00
    Security systems monitoring 100.00
    Self storage 100.00
    Seller of travel 30.00+ 3.00 for each additional employee from 11 to 99,999
    Service/amusement machine 25.00 for one machine
    25.00 + 15.00 for each additional machine from 2 to 30
    460.00 + 6.00 for each additional machine from 31 to 99,999
    Service Business 30.00 + 3.00 for each additional employee from 11 to 99,999
    Slaughter house 30.00 + 3.00 for each additional employee from 11 to 99,999
    Specialty building contractor 30.00 + 2.00 for each additional employee from 11 to 99,999
    Specialty electrical contractor 30.00 + 2.00 for each additional employee from 11 to 99,999
    Specialty engineering contractor 30.00 + 2.00 for each additional employee from 11 to 99,999
    Specialty mechanical contractor 30.00 + 2.00 for each additional employee from 11 to 99,999
    Specialty plumbing contractor 30.00 + 2.00 for each additional employee from 11 to 99,999
    Sub building contractor 30.00 + 2.00 for each additional employee from 11 to 99,999
    Sub general building contractor 30.00 + 2.00 for each additional employee from 11 to 99,999
    Tattoo studio 30.00 + 3.00 for each additional employee from 11 to 99,999
    Telemarketing 30.00 + 3.00 for each additional employee from 11 to 99,999
    Temporary employment agency 100.00
    Time share property Not taxable apartments from 1 to 4
    40.00 apartments from 5 to 10
    40.00 + 2.00 for each additional apartment from 11 to 99,999
    Title insurance/abstract companies 100.00
    Towing truck 40.00 + 2.00 for each additional truck from 11 to 99,999
    Traveling junk dealer 40.00
    Unclassified business 100.00
    Used motor vehicle parts dealer 100.00
    Veterinary clinic 40.00
    Water/sewer plant 700.00

     

(Ord. No. 95-109, § 78, 6-20-95; Ord. No. 98-161, § 10, 11-5-98; Ord. No. 00-54, § 2, 5-9-00; Ord. No. 01-118, § 15, 7-12-01; Ord. No. 01-184, § 4, 11-6-01; Ord. No. 06-191, § 2, 12-19-06)