Section 13-27 License fee schedule.

    (a) Businesses and occupations shall pay annual license fees according to the following fee schedule, except that any business or occupation shall pay at least one dollar and twenty-five cents ($1.25) for every regular employee or associate in such business during the preceding year, with a maximum fee of seven hundred fifty dollars ($750.00), and the license fee shall be the higher of that computed by the fee schedule or that based on the number of employees:

    (1)     Fee schedule:

        a.    Gross receipts not exceeding $25,000.00 . . . . $15.00

        b.    Gross receipts of above $25,000.00 but less than $100,000.00 . . . . 25.00

        c.    Gross receipts of above $100,000.00 . . . . 25.00
                Plus, for every $1,000.00 of gross receipts above $100,000.00, up to a maximum fee of $750.00 . . . . 0.25

    (2)     Business and occupations. The following businesses and occupations shall pay annual license fees as indicated above:



        Acoustical articles and supplies.

        Addressing businesses.

        Adjusters of claims.

        Advertising agencies and advertising of any kind or by any means, and advertising advisers.

        Aerial surveying.

        Agents and agencies for sale of oil stocks.

        Agents and solicitors for nurseries.

        Agents for cooperative insurance.

        Agents for solicitors for any surety company or bonding company.

        Air compressors.

        Air conditioning machines, articles and supplies therefor.

        Air express service, air freight, and air transportation services.

        Aircraft dealers and manufacturers.

        Aircraft flying schools, services and instructors.

        Aircraft repair services.


        Aluminum products.

        Aluminum siding.

        Alumni organizations.

        Amusement parks.

        Amusement ticket brokers and sellers.

        Animal shows.

        Antique shops, buyers, sellers and dealers.

        Any kind of locker for food or merchandise storage.

        Any service to automobiles and any motor driven vehicles.


        Apprentice electricians

        Apron supply.



        Armature rewinding.

        Art galleries.

        Art glass.


        Asphalt work.


        Athletic, boxing, wrestling or sparring exhibitions or contests.

        Auction criers.

        Auction house establishments.




        Automatic doors.

        Automatic machines or devices.

        Automobile dealers, agencies, establishments, buyers, sellers, repairers and servicers.

        Automobile livery.

        Automobile shows.

        Automobile, trailer and vehicle rental agencies.

        Automobile yards.

        Automobiles and automobile accessories and supplies.


        Badminton or tennis courts.

        Bail bondsmen.


        Bakery delivery wagons.



        Barber shops.

        Barbers and barber supplies.


        Baseball parks.


        Battery chargers.

        Battery dealers.

        Beauticians, chiropodists, manicurists and hairdressers.

        Beauty shops.


        Beer depots.

        Beer or wine gardens, taverns, dramshops.

        Beer storerooms.

        Bicycle repair shops.


        Billboards or bill posters.

        Billiard or pool room tables or other tables or instruments used for amusement.

        Blacksmith shops.


        Blueprint or photostat makers.

        Board, livery or sales stables.

        Boarding, lodging or rooming houses.

        Boats for hire.

        Boiler cleaning and inspection and setting.


        Bonding or surety companies.

        Bookstores, vendors, sellers and solicitors.


        Bookkeeping services.

        Bottle exchanges, bottling plants.

        Bottlers, wholesale or retail.

        Bowling or ball alleys.

        Brewers or breweries.

        Brick makers.

        Brick masons.


        Bridges and culverts.

        Broadcasting stations.

        Brokerage companies.

        Brokers of whatever class or character.

        Brush manufacturers, sellers and solicitors.

        Buffing, grinding, repolishing.


        Building companies.

        Building, house or window cleaners.

        Building management, operation or maintenance.

        Building material sales.

        Building or house movers.

        Building reports.


        Butchers' supplies.

        Butler building.

        Cabinet makers.


        Cameras and camera agencies.

        Candy manufacturers and sellers, wholesale or retail.

        Carnivals and any other kind of show.


        Carpet and rug cleaning, laying and repairing service.


        Carters or draymen.

        Carwashing establishments.


        Caulking work.


        Certifiers or guarantors of land titles.

        Chair rental agencies.

        Chairs or tables.

        Chat and gravel companies.

        Check cashing.

        Check rooms.

        Chemical sales.

        Chemical spray contractors.


        Children's nurseries.

        Chimney cleaning.

        Cigarette, cigar or tobacco manufacturers or dealers, wholesale or retail.


        Claim agents.

        Clairvoyants and fortunetellers.

        Clearing houses.


        Coal and other fuels and dealers, haulers, peddlers, brokers and deliverers thereof.

        Cocktail lounges.

        Coffee, tea, spice, cocoa and condiment dealers, and coffee roasters and processors.

        Coins, stamps and lapidary clubs.

        Collectors of accounts or claims.

        Commercial contract cleaners.

        Commission merchants or agents.

        Composers or writers.

        Computer services.

        Concert bureaus.


        Concrete and cement work.

        Concrete and cinder block markers.

        Concrete mixer rentals.

        Concrete pipe, block and products manufacturers, sellers and dealers.

        Concrete (ready mixed) service.

        Conduit companies.


        Contract haulers.

        Contract tailors.

        Contractors and subcontractors engaged in or contracting for work and labor or materials to be performed within the city limits, irrespective of whether such contractor or subcontractor are residents of such city, for the construction, alteration or repair of any structure or thing.

        Contractors' equipment.

        Convalescent or nursing homes.

        Cookie, bread, pastry and cracker products and dealers.

        Corn dealers.

        Corset dealers, sellers and solicitors.

        Cosmetic dealers, sellers and solicitors.


        Coupon books.

        Craft and hobby supplies.


        Crating service.


        Credit associations, bureaus or agencies.

        Credit reporting bureaus and service.


        Curb market merchants.

        Curb painter.



        Dairy and vegetable compound products.

        Dairy equipment and supplies.

        Dairy products.

        Dance halls.

        Dancing studios, schools, and instructors.

        Dealers in stamps or devices to control or affect trade.

        Dealers or distributors of goods, wares or merchandise, new or used.



        Dental laboratories.

        Department, discount and variety stores.




        Development companies.

        Diapers, diaper service.


        Distillers or distilleries.

        Dog kennels.

        Dogs and cats and other domesticated animals.



        Drugs, druggists and drugstores, wholesale or retail.

        Drummers or salesmen.

        Dry cleaners, dyers and pressers.

        Drywall contractors.

        Duplicating service, duplicating machines.

        Dye houses.

        Electric charging stations.

        Electric or compressor hammers.

        Electrical goods of all kinds.

        Electrical supply establishments.

        Electrical transcription.


        Electrologist or electrotherapists.

        Electronic communications service.

        Electronic equipment sales.

        Electronic service.





        Employment agencies.





        Equestrian exhibitions.

        Equipment contractors.

        Escrow service in land transfers.

        Escort service.

        Excavating contractors.

        Excavating machinery and supplies.


        Explosive dealers and haulers of explosives.


        Express companies.

        Fabric stores and yarns.


        Farm implements, machinery, vehicles and tractors.

        Farm supplies.

        Feed manufacturers and dealers.

        Feather renovating.

        Fence and iron companies.

        Filling or service stations.

        Film developing.

        Film rental service.


        Finance or loan companies.

        Finders of missing persons.

        Fire escapes.

        Fire or burglar alarm systems.

        Fireworks dealers, retail or wholesale.

        Fish dealers.

        Floor refinishing.

        Floor sanding, floor sanders and floor surfacing machines.


        Flour mills.

        Fluorescent lighting and maintenance.

        Food and all other processors.

        Food brokers.

        Food lockers and cold storage plants.

        Foods other than produce (orange juice distributors, etc.).

        Foundation work.


        Freight or other forwarders.

        Freight or other warehousing.


        Funeral directors.

        Fur dealers and storage.

        Furnace manufacturers, dealers and servicers.

        Furniture manufacturers, dealers and repairers and refinishers.



        Gas appliances.

        Gas or electric ranges.

        Gas services.

        Gasoline, inflammable fuels and haulers thereof.




        Gift, premium or trading stamp enterprises.

        Gift shops.

        Glass dealers.

        Glazing contractors.

        Golf courses, driving ranges and any other golf enterprises.

        Golf professionals.

        Gold refinishers or goldsmiths or silversmiths.


        Grain, grain elevators.


        Grinding or sharpening.



        Guttering or spouting.


        Handwriting analysis.

        Hardware, wholesale or retail.

        Hat cleaning and blocking.



        Hauling and recycling.

        Hearing aids and equipment thereof.

        Health institutes or reducing parlors.

        Health school.

        Heating services.


        Home builders.

        Horoscopic viewers.

        Horse and cattle dealers.

        Horse, mule and cattle buyers and sellers.

        Horse shows.



        Hospitals, sanitariums or sanatoriums.

        Hotel or restaurant equipment.


        Ice cream, soft drinks, frozen desserts and similar products.

        Ice or dry ice dealers and haulers.


        Income or other tax returns or tax services.

        Industrial or technical instruments.

        Inspectors, inspection bureaus.

        Insulator contractors.

        Insurance agents and agencies.

        Insurance companies.

        Installation with or without sale.

        Intercommunicating systems.

        Interior decorating.

        Interior supplies,


        Investment or trust companies.

        Itinerant vendors, traveling or auction stores.

        Itinerant wholesale or retail produce dealers.

        Janitor service.



        Job printing plants.

        Jobbers, job wagons.

        Journeyman plumbers.

        Juke boxes, and renters or repairers thereof, and other musical instruments of whatsoever nature or kind.


        Karate schools.

        Kitchen equipment.
        LP gas.

        Labor or public relation counselors.

        Laboratories and laboratory equipment.


        Land clearing.


        Laundries and self-service laundries.

        Laundry wagons and all other laundry vehicles.

        Lawn and garden equipment.

        Lawn service and tree trimming.


        Leather goods.

        Lenders and their agents.

        Lifting jacks.

        Light and water companies.

        Lightning rods.

        Linen and towel supply.

        Linoleum and linoleum laying.



        Liquor dealers, wholesale or retail.



        Loan companies.


        Lumber, lumber brokers and agents.

        Lumber measurers.

        Lunch stands, counters or wagons.

        Lung testers.

        Machine shops.

        Machinery designing.

        Machinery of all kinds.


        Mail order houses.


        Malt dealers.


        Manufacturers of and dealers in orthopaedic, medical or surgical supplies.

        Manufacturers of or dealers or agents for mining machiners, road machinery, earth moving machinery, building machinery and other heavy industrial machinery and equipment.

        Manufacturers of pool tables.

        Manufacturers of water softeners.

        Marble and stone dealers and stone or marble quarries.

        Market places.

        Market research.


        Material suppliers.



        Meat choppers.

        Membership sales.

        Mercantile agents or agencies.

        Merchant delivery companies.




        Metal finishing.


        Milk wagons.

        Milk and dairy products processors, salesman, solicitors, haulers or deliverers.

        Milk dealers.


        Mines and mining companies and ore concentrating plants.

        Miniature golf.

        Mirror resilvering.

        Mobile home sales and anchoring.

        Mobilphones, answering services and CBers.

        Modeling agents.

        Money transportation.



        Motion picture projecting equipment.

        Motor clubs.

        Motor courts and motels.

        Motor scooters.

        Motor vehicle and motor truck salvage dealers.

        Motor vehicle oiling, repossessing, steam cleaning, washing, towing, wheel aligning or repairing wrecks.

        Motorcycle agencies, buyers, sellers, dealers and repairers and servicers.


        Movers of personal property for pay.

        Moving picture exhibitions or shows.

        Moving picture film producers, distributors, exchanges or rental establishments.


        Muscle developers.


        Music arrangers or bureaus.

        Musical instruments.

        Natural or artificial gas.

        News agents, dealers or distributors.

        News service or bureaus.

        Newspaper publishers, agents, or dealers or distributors.


        Nightclubs, or any other public place of business or amusement where alcoholic beverages of whatsoever percentage of alcoholic content are sold or permitted to be consumed on the premises.

        Numbering machines.

        Nurseries or nurserymen.

        Nursery stock.

        Office business and professional buildings.

        Office coats, overalls, towels, uniforms and work clothes supply.

        Office equipment.
        Oil and gas burners or stockers.

        Oil companies.

        Oil cutting or reclaiming.

        Oil station equipment.

        Operatic, theatrical or other performances.

        Optical instruments, equipment, eye glass lenses and appliances.

        Opticians, optometrists.

        Orchestras or bands.

        Ore buyers, oil, mining or other stocks.


        Ornamental work.

        Outdoor advertising.

        Oxygen tents.

        Packing or slaughterhouses.

        Paint sprayers.

        Paint stores.





        Paper hangers.

        Parking lots.

        Passenger stations or terminals.

        Patent medicine sellers and shows.

        Patrol, guard or watchman services.

        Pattern making.




        Peanut and popcorn stands.

        Peddlers of vegetables, meat, fish and other foods and other kinds of personal property (except sale by farmers of any produce raised by them from their own vehicle or from any person in the employ of such farmers).

        Pension plans.

        Pest exterminators.



        Photograph finishing.

        Photographers, local or itinerant.

        Physiotherapist or hydrotherapists.

        Piano tuners.


        Pile driver.

        Pinball machines and all other coin-operated machines and devices and repairers thereof.

        Pipe bending, cleaning, cutting or threading.

        Pipe lines, pipes, poles, wires or conduits or public utility companies.

        Plasma centers.


        Plastic products, manufacturers and repairers.

        Plumbers and gas fitters.

        Pool and billiard rooms and halls.

        Portable saws.

        Poultry dealers.

        Poultry shows.

        Power plants.


        Press clipping bureaus.

        Printing presses, printing establishments.

        Private airports.

        Private parks.

        Private schools and academies of art conducted for profit, business, correspondence, dancing, dramatics, expression, language, music, nursery, riding and private technical and trade schools or colleges, conducted for profit.

        Prize fights.


        Promotion and consulting.

        Public address systems.

        Public amusements and entertainments.

        Public garages.

        Public grounds, arenas and halls.

        Public halls.

        Public lecturers.

        Public masquerade balls.

        Public meetings.

        Public scales and weighers.

        Publishing companies.


        Push carts.


        Race tracks.

        Radio broadcasting and television stations.

        Radio equipment.


        Railroads and railroad tankcars.

        Railway traffic.

        Rating bureaus.

        Razing, shoring and wrecking.


        Realty brokers and salesmen.

        Rebuilding, renovating, setting, repairing, maintaining or storing any of the specific property heretofore named or any other property not specifically named in any property or equipment used in connection therewith.

        Record shops and stereo equipment.

        Recreational vehicles (boats, campers, etc.).


        Refrigerators, refrigeration systems, refrigeration companies.

        Rendering plants.

        Renovating and repair service.

        Rental agents and all agents of whatever kind or character.

        Rental services of all kinds.

        Renting, selling, leasing, hiring and repairing any of the specific kinds of property hereinbefore named or any other property or any kind or species of property.

        Research bureaus.

        Rest homes and homes for the aged.


        Roads, road oiling.


        Rooming houses, boarding, apartment and tenement houses.



        Safe depositories.


        Salary brokers or buyers.

        Sales and service of water heaters and softeners.

        Sales counseling.

        Sales of goods by common carriers or agencies.

        Sales stable keepers.

        Sample and order salesmen and owners.


        Sash metal.

        Savings and loan associations.




        Scrap metal.

        Scalp treaters.


        Selling or storing gasoline, butane, propane, oil, kerosene, diesel fuel and other fluid fuels.

        Service and rental cars.

        Service or rental car drivers.

        Services rendered in connection with, or any property or equipment connected therewith, upon any of the things or businesses hereinbefore or hereinafter set out, or any other kind of property.


        Sewing and alterations.

        Sewing machines.

        Sheet metal work.


        Shoe repairers and shoe repair establishments.

        Shoe shining parlors.


        Shooting galleries.

        Shows or exhibitions.


        Sightseeing tours.

        Sign wiremen.



        Skating rinks.

        Slicing machines.

        Slot machines.


        Soda fountains.

        Soft water services.

        Sound, X-ray and communication wiremen.
        Specialty shops (china, silverware, etc.).

        Sport events or exhibitions.

        Sporting goods.

        Spraying or stamping.

        Stage equipment.







        Steel shearing.


        Stock or merchants' exchanges.



        Stone cutters.


        Storage houses.

        Storage warehouses.

        Store fixtures.


        Street contractors.

        Street exhibitions.

        Street lighting.

        Street railway cars and companies.

        Street stands.

        Suppliers for beauticians.

        Surety companies.

        Surgical instruments.

        Surveying instruments.


        Swimming pools.

        Tailormade clothing agencies (Hong Kong tailors).

        Tailors, including agencies for taking or soliciting orders for clothing.



        Tariff bureaus.




        Telegraph, telephone, street railway car, electric, gas, heating, air conditioning, lighting, water and transportation utilities of whatsoever name, kind or character, like and unlike.

        Tents, awnings and canvas products.

        Telescopic viewers.

        Television and radio repair.

        Television dealers, sellers and repairers.

        Television instruments or equipment.

        Terrazzo or tile work, tin work.

        Theater sound equipment.

        Theatrical agents or agencies or bookings.

        Therapeutic devices.

        Ticket agents and agencies.

        Tire repairing or retreading.


        Tobacco of all kinds.


        Toy sales and distributors.


        Transfer companies.

        Travel or traffic bureaus.

        Traveling shows and amusement of whatever kind.

        Truck terminals.

        Trucks, agencies, buyers, sellers, and dealers, repairers and services.

        Trust companies.

        Tube cleaning and expanding.


        Typewriters, adding, calculating machines, cash registers, and all other kinds of office machines and supplies and all kinds of recording machines and devices.

        Typing or secretarial work.

        Typographers or typesetters.



        Upholsterers, upholstering.

        Upholstery, carpet sales and draperies.

        Used motor vehicles and used motor trucks and dealers.

        Vacuum cleaners and similar devices.

        Vehicle agencies, buyers, sellers, repairers, servicers and dealers.

        Vehicle repossession agencies or services.

        Vending machines, operators, agents and repairers.

        Ventilation work.

        Veterinary hospitals.


        Wallpaper cleaning.

        Washing, ironing, dishwashing and all other similar household equipment and devices.





        Weatherstripping and all other improvements on real property.


        Welding equipment.

        Welding supplies.

        Wholesale doors and appliances.

        Wholesale fish companies.

        Wholesale grocers.

        Wholesale magazine distributors.

        Wholesale nursery growers.

        Wholesale oil stations.

        Wholesale plumbing and heating supplies.

        Wholesale refrigeration equipment.

        Wig shops.

        Wild west shows and rodeos.

        Window displays.


        Wine manufacturers.




        Wrecking salvage.

    (b) General inclusions. It is intended by the foregoing provisions of this section to include not only the articles and businesses herein named, but also all persons, corporations, agents and representatives of whatsoever nature engaged in operating, soliciting or contracting relative to all services or processes, or dealing in any of the above listed things, property or businesses, and all other things or businesses not specifically exempted by general law.

(Code 1964, § 11.130)