§ 772.326. Public service.

(a)

Every person engaged in a business, as owner, agent, or otherwise, that performs some service for the public in return for a consideration shall pay a license tax as indicated below:

(1)

Parking lots or parking garages—$0.0194 for each square foot.

(2)

Trailer lots or parks—$1.25 for each trailer space.

(3)

Boat storage—$1.25 for each boat storage space.

(4)

Storage warehouses, cold and dry, other than parking garages but including grain elevators—$200 a year.

(5)

Undertakers and funeral homes—$300 a year.

(6)

Nursing homes, convalescent homes, sanitariums, rest homes, medicenters—$1 a bed.

(7)

Hospitals—$1.25 a bed.

(8)

Introduction bureau, matrimonial bureau, matrimonial brokers, escort service, hostess service and data processing, introduction service—$625 a year.

(9)

Abstract and title insurance—$375 a year.

(10)

Bonding and bail bonding companies—$225 a year.

(11)

Taxicabs—$31.25 for each place of business plus $31.25 for each vehicle operated from the place of business, to a maximum of $625 as to each place of business; provided, that in all cases where a single person operates two or more separate fleets of motor vehicles under different trade names, whether they are operated from one garage, barn or place of business or otherwise, a separate license shall be obtained for each of the fleets of motor vehicles.

(12)

U-drive-it motor vehicles—$6.25 for each location plus $18.75 for each vehicle operating from the location, up to a maximum tax of $625; provided, that u-drive-it motor vehicles rented only to customers who purchase additional services and not to the general public shall be exempt.

(13)

All other for-hire motor vehicles—$6.25 for each location plus $18.75 for each vehicle operating from the location, up to a maximum tax of $625.

(14)

Armored vehicle service—$31.25 for each vehicle.

(15)

Signs, business of painting, building, altering, erecting or maintaining signs of any character:

(i)

Nonrental signs ..... $ 70.00

(ii)

Outdoor painted, rental or nonrental signs ..... 150.00

(iii)

Outdoor poster or painted signs including rental or nonrental signs ..... 225.00

(16)

Auctioneers:

(i)

Livestock ..... 80.00

(ii)

Farm equipment, products, vegetables, fruits, etc. ..... 70.00

(iii)

Jewelry ..... 2,500.00

(iv)

Any other type ..... 225.00

(17)

Advertising or trade inducement company or individual—$300.00 a year.

(18)

Advertising:

(i)

Contractor for advertising in, on or attached to a boat, car, bus, truck or other vehicle or aircraft of any description ..... 225.00

(ii)

Writing or contracting space, etc., for others ..... 150.00

(iii)

Each vehicle advertising on the streets by means of sound amplification ..... 93.75

(19)

Employment agencies:

(i)

Nurses' registry, baby sitters and domestic servants, alone or in connection with another business ..... 100.00

(ii)

All other employment agencies, alone or in connection with another business ..... 187.50

(20)

Tugboats:

(i)

Less than three tugs ..... 62.50

(ii)

Three or more tugs ..... 93.75

(21)

All others—$31.25 for the first employee plus $5 for each additional employee, not to exceed a maximum total of $1,031.25.

(b)

In determining the number of persons employed for the purposes of this Section, all principals shall be deemed employees and shall be included in the calculations. The number of employees are those persons actually employed at any one time or to be employed during the license year.

(c)

No license shall be required under this Section for a business, the principal function of which is the performance of some service for the public in return for a consideration, when the nature of the service is such that an additional license is required of the business by some other Section of this Chapter. But this proviso shall not be construed to exempt service departments of merchandising and other lines of business from a license required by this Section.

(Ord. 80-765-409, § 2; Ord. 82-235-87, § 1; Ord. 82-662-295, § 29; Ord. 83-172-150, § 1; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4)

Note— Former § 804.327.