Business Tax Receipt Fees
Business Tax Receipt Application Fees    
     Non refundable administrative/processing 
and transfer fee                    $  25.00   
                          
 Automobiles 
     Dealer, new cars, sales & repair                         $ 115.76
     Dealer, used Cars, sales & repair                            86.82
     Taxi, limousines, first 6 cars                                    57.88
     Garage & filling station, including repair, sale of
        gas, oil, tires, accessories & parts                      115.76
     Car wash, vehicle detailing                                      86.82
     Vehicle rentals, golf cart rentals                             115.76
Barbershops and beauty shops
     Up to 3 chairs                                                           63.66
     Each additional chair                                                  2.32
Boat dealers and boat yards
     Dealer, new or used boats, including sale of marine
        supplies (marine supplies only, see Merchant,
        retail)                                                                     86.82
     Boat yard & marina, including dry dock or marine
        ways for care, repair or construction, storage
        or rental of boats                                                 115.76
     Charter, Rental, Sightseeing boat, - per boat
         1-6 passengers                                                    57.88
         7-21 passengers                                                  86.82
         22 + passengers                                                115.76
      Jet Ski or similar rental                                           57.88 
Coin operated devices
     Coin operated devices                                             17.36  
Contractors, General & subcontractors
     Contractors, General & subcontractors                    86.82
Financial Institutions
     Commercial banks, savings & loans, credit unions
        & mortgage companies                                       115.76
Laundries, dry cleaners, self-service 
     coin-operated laundries                                        86.82
Merchants, retail or wholesale
     Stock up to $5,000.00                                              57.88
     Stock from $5,001.00 to $10,000.00                        86.82
     Stock of over $10,000.00                                       115.76
Professional
     Including but not limited to:  Public accountants,
        stock brokers, architects, civil engineers, out of
area insurance companies writing any class
insurance upon any person or property residing
within the city, surveyors, osteopathy, physicians,
veterinarians, lawyers, dentists, hair stylists, barbers,
nail techs, massage therapists, tattoo businesses 
and artists, health or fitness clubs, personal trainers,
aerobic instructors, etc., and any other similar 
profession which requires state licensing.  The tax 
shall be construed to mean that each individual shall
pay the tax provided for, whether practicing for theirself
or in partnership or employed by another, except where
such employee is paid a straight salary only       115.76
Rentals
     Residential rentals, per unit                                      28.93
     Rental/Property Management Companies              115.76
     Hotels, motels & any other public lodging
        establishments as defined by state state with
        6 or less units, per unit                                          28.93
     Hotels, motels & any other public lodging
        establishments as defined by state statute
        with 7 or more units                  $173.64 + $3.47 per unit
Other Rentals 
Paddleboards, Kayaks                                                   86.82
Bikes, Tricycle, or Tandems                                           86.82
Baby Supplies, Beach Supplies or similar rentals          86.82
Restaurants and cafeterias
     Seating to 25                                                             86.82
     Seating 26 to 50                                                      115.76
     Seating 51 to 100                                                    144.70
     Seating for over 100                                                173.64
Services  
     Services                                                                    57.88 
Warehouse, mini-storage and lockers  
     Warehouse, mini-storage and lockers                       86.82
Unclassified, permitted and approved home
     occupations, (not including merchant or
professional businesses similar in nature to 
those described - those businesses shall be 
assessed a business tax receipt according to
the appropriate category                                        57.88
    
 
                                                                 
Revised: 11/25/2014 1:10:18 PM