1987 Ordinances - Laserfiche WebLink

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Tile, glass, flooring and floor covering installation; Wrecking, moving or excavating; Other contractors and contracting companies. Section 20-52. Retail sales. Any person engaged in retail sales shall pay a business license tax of fifty dollars ($50.00) on the first five thousand dollars ($5,000.00) of gross income and twenty cents ($0.20) on each additional one hundred dollars ($100.00) of gross income. Retail sales shall be defined to include, but not be limited to, the sale of goods, wares and merchandise for any purpose other than resale, but not including sales and wholesale to institutional, commercial and industrial users. Furthermore, retail sales shall not include sales by peddlers, door-to-door salesman, or sales by itinerant merchants. Section 20-53. Financial, real estate and professional services. Every person engaqed in financial, real estate or professional services shall pay a business license tax of fifty dollars (S50.00) on the first five thousand dollars ($5,000.00) of gross receipts and sixty cents (S0.60) on each additional one hundred dollars ($100.00) of gross receipts. Financial services shall be defined as any person rendering a service for compensation in the form of a credit agency, an investment company, a broker or dealer in securities and commodities or a security or commodity exchange unless such service is specifically provided for in another section of this article. Those engaged in rendering financial services include, but are not limited to, the following: Buying installment receivables; Chattel mortgage financing; Consumer financing; Credit card services; Credit unions; Factors; Financing accounts receivable; Industrial loan companies; Installment financing;