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HomeMy WebLinkAboutCC ORD 1977-1606 Business licenses; repeals Ords. 1125, 1146 and 1250, and portions of Ord. 1337 (6.04)ORDINANCE. NO. 1606 AN ORDINANCE LICENSING THE TRANSACTION AND CARRYING ON OF CERTAIN BUSINESSES, TRADES, PROFESSIONS, CALLINGS AND OCCUPATIONS IN THE CITY OF NATIONAL CITY FOR THE PURPOSE OF RAISING MUNICIPAL REVENUE AND PROVIDING A PENALTY FOR THE VIOLATION THEREOF The City Council of the City of National City, California does ordain as follows: SECTION 1. REVENUE MEASURE. This ordinance is enacted solely to raise revenue for municipal purposes, and is not intended for regulation. SECTION 2. DEFINITIONS. (a) Persons. As used in this ordinance, "person" includes all domestic and foreign corporations, associations, syndicates, joint stock corporations, partnerships of every kind, clubs, business, or common law trusts, societies, and individuals transacting and carrying on any business in the City, other than as an employee. (b) Business. As used in this ordinance, "business" includes professions, trades, and occupations and all and every kind of calling whether or not carried on for profit. (c) Conduct. As used in this ordinance shall mean and include conduct, transact, maintain, prosecute, practice, operate and carry on. (d) Gross Receipts. As used in this ordinance, "gross receipts" includes the total amounts actually received or receivable for the performance of any act or service, of whatever nature it maybe, for which a charge is made or credit allowed, whether or not such act or service is done as a part of or in connection with the sale of materials, goods, wares or merchandise. Included in "gro'ss receipts" shall be all receipts, cash, credits, and property of any kind or nature, without any deduction therefrom on account of the cost of the property sold, the cost of materials used, labor or service costs, interest paid or payable, or losses or other expenses whatsoever. Excluded from "gross receipts" shall be the following attends a swap meet no more than once a quarter for the expressed purpose of selling used personal household items or effects. (e) Collector. As used in this ordinance "collector" shall mean the City Treasurer or other City officer charged with the administra- tion of this ordinance. SECTION 3. EFFECT ON OTHER ORDINANCES. Persons required to pay a license tax for transacting and carrying on any business under this ordinance shall not be relieved from the payment of any license tax for the privilege of doing such business required under any other ordinance of the City, and shall remain subject to the regulatory provisions of othe ordinances. SECTION 4. LICENSE AND TAX PAYMENT REQUIRED. There are hereby imposed upon the businesses, trades, professions, callings and occupations specified in this ordinance license taxes in the amounts hereinafter prescribed. It shall be unlawful for any person to transact and carry on any business, trade, profession, calling or occupation in the City without first having procured a license from said City so to do and paying the tax hereinafter prescribed or without complying with any and all applicable provisions of this ordinance. SECTION 5. BRANCH ESTABLISHMENTS. A separate license must be obtained for each branch establishment or location of the business transacted and carried on and for each separate type of business at the same location, and each license shall authorize the licensee to transact and carry on only the business licensed thereby at the location or in the manner designated in such license; provided that warehouses and distri- buting plants used in connection with an incidental to a business licensed under the provisions of this ordinance shall not be deemed to be separate places of business or branch establishments and provided further that any person conducting two or more types of businesses at the same location and under the same management, or at different locations, but which businesses use a single set or integrated set of books and records, may, at his/her option, pay only one tax calculated on all gross receipts of the businesses under the schedule that applies to the type of business of such person which requires the highest percentage payment on such gross receipts, except that a license fee of $10 for each additional branch or location shall be paid upon issuance. (1) Cash discounts allowed and taken on sales: (2) Credit allowed on property accepted as part of the purchase price and which property m.y later be sold; (3) Any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser; (4) Such part of the sale price of property returned by purchasers upon rescission of the contract of sale or repossession of sale merchandise as is refunded either in cash or by credit; (5) Amounts collected for others where the business is acting as an agent or trustee to the extent that such amounts are paid to those for whom collected, provided the agent or trustee has furnished the Collector with the names and addresses of the others and the amounts paid to them; (6) That portion of the receipts of a general contractor which represent payments to subcontractors, provided that such subcontractors are licensed under this ordinance, and provided the general contractor furnishes the Collector with the names and addresses of the subcon- tractors and the amounts paid each subcontractor; (7) Receipts of refundable deposits, except that refundable deposits forfeited and taken into income of the business shall not be excluded; (8) As to a real estate agent or broker, the sales price of real estate sold for the account of -others except that portion which represents commission or other income to the agent or broker; (9) As to a retail gasoline dealer, a portion of his/her receipts from the sale of motor vehicle fuels equal to the motor vehicle fuel license tax imposed by and previously paid under the provisions of Part 2 of Division 2 of the Revenue and Taxation Code of the State of California; (10) As to a retail gasoline dealer, the special motor fuel tax imposed by Section 4041 of Title 26 of the United States Code if paid by the dealer or collected by him from the consumer or purchaser. (11) Any person who on occasion holds a garage sale or SECTION 6. EXEMPTIONS. Nothing in this ordinance shall be deemed'or construed to apply to any person transacting and carrying on any business exempt by virtue of the Constitution or applicable statutes of the United States or of the State of California from the payment of such taxes as are herein prescribed or if classified exempt pursuant to this ordinance by the City Collector. Any person claiming an exemption pursuant to this section shall file a sworn statement with the Collector stating the facts upon which exemption is claimed, and in the absence of such statement substantiating the claim, such person shall be liable for the payment of the taxes imposed by this ordinance. The Collector shall, upon a proper showing contained in the sworn statement, issue a license to such person claiming exemption under this section without payment to the City of the license tax required by this ordinance. The Collector, after giving notice and a reasonable opportunity for hearing to a licensee, may revoke any license granted pursuant to the provisions of this section upon information that the licensee is not entitled to the exemption as provided herein. SECTION 7. CONTENTS OF LICENSE. Every person required to have a license under the provisions of this ordinance shall make application as hereinafter prescribed for the same to the Collector of the City, and upon the payment of the prescribed license tax the Collector shall issue to such person a license which shall contain the following information: (1) The name of the person to whom the license is issued; (2) The business licensed; (3) The place where such business is to be transacted and carried on; (4) The date of the expiration of such .license; (5) A sworn statement made by the person insuring that all information is correct; and (6) Such other information as may be necessary for the enforcement of the provisions of this ordinance. SECTION 8. FIRST LICENSE. Upon a person making application for the first license to be issued hereunder or for a newly established business, such person will be required to pay $20, the minimum license fee. When the initial license expires, for all future licenses the person will be required to pay the amount for that type of business as set forth in this ordinance. SECTION 9. STATEMENTS AND RECORDS. No statements shall be conclusive as to the matters set forth therein, nor shall the filing of the same preclude the City from collecting by appropriate action such sum as is actually due and payable hereunder. Such statement and each of the several items therein contained shall be subject to audit and verifi- cation by the Collector, or authorized employees of the City, who are hereby authorized to examine, audit, and inspect such books and records of any licensee or applicant for license, as may be necessary in their judgment to verify or ascertain the amount of license fee due. A11 persons subject to the provisions of this ordinance shall keep complete records of business transactions, including sales, receipts, purchases, and other expenditures, and shall retain all such records for examination by the Collector. Such records shall be maintained for a period of at least three years. No person required to keep records under this section shall refuse to allow authorized representatives of the Collector to examine said records at reasonable times and places. SECTION 10. INFORMATION CONFIDENTIAL. It shall be unlawful for the Collector or any person having an administrative duty under the provisions of this ordinance to make known in any manner whatever the business affairs, operations, or information obtained by an investigation or records and equipment of any person required to obtain a license, or pay a license tax, or any other person visited or examined in the dis- charge of official duty, or the amount or source of income, profits,losses expenditures, or any particular thereof, set forth in any statement or application, or to permit any statement or application, or copy of either, or any book containing any abstract or particulars thereof to be seen or examined by any person. SECTION 11. APPEAL. Any person aggrieved by any decision of the Collector with respect to the issuance or refusal to issue such license may appeal to the Council by filing a notice of appeal with the Clerk of the Council. The Council shall thereupon fix a time and place for hearing such appeal. The Clerk of the Council shall give notice to such person of the time and place of hearing by serving it personally or be depositing it in the United States Post Office at National City, California, postage prepaid, addressed to such person at his/her last known address. The Council shall have authorityto determine allquestions raised on such appeal. No such determination shall conflict with any substantive provision of this ordinance. SECTION 12. LICENSE NONTRANSFERABLE: CHANGED LOCATION AND OWNERSHIP. No license issued pursuant to this ordinance shall be transferable; provided, that where a license is issued authorizing a person to transact and carry on a business at a place, lace such particular licensee may upon application therefor and paying a fee of $10.00 have the license amendedto authorize the transacting and carrying on of such businesses under said license at some other location to which the business is or is to be moved. In the case of change of ownership a new license shall be issued in accordance with Section 8. SECTION 13. DUPLICATE LICENSE. A duplicate license may be issued by the Collector to replace any license previously issued hereunder which has been lost or destroyed upon the licensee filing statement of such fact, and at the time of filing such statement paying to the Collector a duplicate license fee of $5.00. SECTION 14. POSTING AND KEEPING LICENSES. (a) Any licensee transacting and carrying on business at a fixed place of business in the City shall keep the license posted in a conspicuous place upon the premises where such business is carried on. (b) Any licensee transacting and carrying on business but not operating at a fixed place of business in the City shall keep the license upon his/her person at all times while transacting and carrying on the business for which it is issued. (c) Identifying stickers will be issued to all vehicles and equipment belonging to"National City's businesses free of charge when the business license is issued. Each sticker will be issued to a specific vehicle and will be nontransferable. (d) No person shall fail to affix as required herein any identifying sticker, tag, plate, or symbol to the commercial vehicle, or commercial equipment, for which it has been issued at the location desig- nated by the Collector, or to give away, sell, or transfer such identifyin sticker, tag, plate, or symbol to another person, or to permit its use by another person. SECTION 15. LICENSE TAX -- HOW AND WHEN PAYABLE. Unless other- wise specifically provided, all annual license taxes, under the pro- visions of this ordinance, shall be due and payable in advance on the first day of January of each year. Other flat -rate license taxes are payable in advance on the first day of business and thereafter on the first day of any applicable period. SECTION 16. DELINQUENT TAXES -- PENALTIES -- INSTALLMENT PAYMENT. For failure to pay a license tax when due, the Collector shall add a penalty of 20% of said license tax on the last day of each month after the due date thereof, providing that the amount of such penalty to be added shall in no event exceed 100% of the amount of the license tax due. No license or sticker, tag, plate, or symbol shall be issued, nor one which has been suspended or revoked shall be reinstated or reissued, to any person, who at the time of applying therefore, is indebted to the City for any delinquent license taxes, unless such person, with the consent of the Collector, enters into a written agreement with the City, through the Collector, to pay such delinquent taxes, plus 20% annual penalty charge upon the unpaid balance, in monthly installments, or oftener, extending over a period of not to exceed one (1) year. In any agreement so entered into, such person shall acknowledge the obligation owed to the City and agree that, in the event of failure to make timely payment of any installment, the whole amount unpaid shall become immediately due and payable and that his/her current license shall be revocable by the Collector upon thirty (30) days' notice. In the event legal action is brought by the City to enforce collection of any amount included in the agreement, such person shall pay all costs of suit incurred by the City or its assignee, including a reasonable attorney's fee. Nothing in this Section shall preclude the City from taking legal action in accordance with Section 25 also. The execution of such an agreement shall not. prevent the prior accrual of penalties on unpaid balances at the rate provided hereinabove, but no penalties shall accrue on account of taxes included in the agreement, after the execution of the agreement, and the payment of the first installment and during such time as such person shall not be in breach of the agreement. SECTION 17. REFUNDS OF OVERPAYMENTS. No refund of an over- payment of taxes imposed by this ordinance shall be allowed in whole or in part unless a claim for refund is filed with the Collector within a period of three (3) years from the last day of the calendar month following the period for which the overpayment was made, and all such claims for refund of the amount of the overpayment must be filed with the Collector on forms furnished and in the manner prescribed by him/her. Upon the filing of such a claim and when it is determined that an over- payment has been made, the Collector may refund the amount overpaid. SECTION 18. DETERMINATION OF BUSINESS CLASSIFICATION. For the purpose of determining the occupation tax based on gross receipts by business classification, the classification of a particular business or occupation shall be deemed to be that set forth in the classification schedule attached as Appendix A. In the event that a certain business cannot be located in Appendix A, the City Treasurer shall assign to it the classification indicated by its standard industrial classification number (SIC No.) as reported in the Standard Industrial Classification Manual. All persons, partnerships or corporations engaged in more than one business activity shall be classified and levied on the basis of their dominant business activity.. SECTION 19. COMPUTATION OF TOTAL BUSINESS TAX. The total business tax. levied by this section shall be the sum of•the tax set forth in Appendix C based on gross receipts by business classification (Appendix A). The base tax rate shall be set at $12.00 per $10,000 of gross receipts with a minimum business license tax of $20.00. Depending on the business classification, the person shall pay $12.00, $16.00, $20.00, $24,00, $28.00 or $32.00 per $10,000 based on a descending scale as set out in Appendix B. Business classifications will be reviewed periodically to determine if the percentage of profits received by the various businesses has changed. The tax table is located in Appendix C. SECTION 20. DELIVERY BY VEHICLE -- OPTIONAL RATE. Every person not having a fixed place of business within the City, and not being herein otherwise licensed or classified, who on a regular basis delivers goods, wares, or merchandise of any kind by vehicle or who pro- vides any service by the use of vehicles in the City, shall pay a license tax of $25 (annually); provided that any such person may elect to pay a license tax measured by classification and gross receipts and set out in this, ordinance. SECTION 21. OUTSIDE BUSINESSES. Every person not having a fixed place of business within the City Who conducts business within the City and is not subject to the provision of Section 20 of this ordinance Ghall pay a license tax on the gross receipts earned within National City at the same rate prescribed herein for persons engaged in the same type of business from and having a fixed place of business within National City. SECTION 22. RULES AND REGULATIONS. The Collector shall make rules and regulations not inconsistent with the provisions of this ordinance as may be necessary or desirable to aid in the enforcement of the provisions of this ordinance. SECTION 23. ENFORCEMENT. The Collector in the exercise of the duties imposed upon him/her hereunder, and acting through his/her deputies or duly authorized assistants, shall examine or cause to be examined all places of business in the City to ascertain whether the provisions of this ordinance have been complied with. The Collector and each and all of his/her assistants and any Police Officer shall have the power 4nd authority (upon obtaining an inspection warrant therefor) to enter, free of charge, and at any reasonable time, any place of business required to be licensed herein, and demand an exhibition of its license. Any person having such license theretofore issued, in his/her possession or under his/her control, who willfully fails to exhibit the same on demand, shall be guilty of a misdemeanor and subject to the penalties provided for by the provisions of this ordinance. It shall be the duty of the Collector and each of his/her assistants to cause a complaint to be filed against any and all persons found to be violating any of said pro- visions. SECTION 24. LICENSE TAX A DEBT. The amount of any license tax and penalty imposed by the provisions of this ordinance shall be deemed a debt to the City. An action may be commenced in the name of said City in any court of competent jurisdiction, for the amount of any delinquent license taxand penalties. In the case of commercial vehicles and equipment, failure to display the proper identification sticker will result in a $10.00 fine. Repeat violations will be subject to Section 25. SECTION 25. PENALTY FOR VIOLATION. Any person violating any of the provisions of this ordinance or knowingly or intentionally mis- representing to any officer or employee of this City any material fact in procuring the license or permit herein provided for shall be deemed guilty of a misdemeanor. SECTION 26. SEVERABILITY. If any section, subsection, sentence, clause, phrase or portion of this ordinance is for any reason held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of this ordinance. The City Council of this City hereby declares that it would have adopted this ordinance and each section, subsection, sentence, clause, phrase or portion thereof, irrespective of the fact that any one or more sections, subsections, clauses, phrases or portions be declared invalid or unconstitutional. SECTION 27 This ordinance specifically repeals Ordinance 1337 with respect to all professions except the following: Adult Bookstores Adult Only Movie Theatres Pawn Brokers Stock and Bond Brokers In addition, this ordinance specifically repeals the below listed ordinances: 1125 1146 1250 PASSED AND ADOPTED this day of � ; w% 1977. ATTEST: Passed and adopted by the Council of the City of National City, California, on November 15, 1977 by the following vote, to -wit: Ayes: Councilmen Nays: Councilmen Absent: Councilmen Abstain: Councilmen Camacho, Dalla, Van Deventer Mor9an. Reid. None. AUTHENTICATED BY: KILE MORGAN Mayor of the City of National City, California IONE CANIPBELL City Clerk of the City of National City, California By: Deputy I HEREBY CERTIFY that the foregoing ordinance was not finally adopted until seven calendar days had elapsed between the days of its introduction and the days of its final passage, to wit, on October 25, 1977 and on November 15, 1977 I FURTHER CERTIFY THAT said ordinance was read in full prior to its final passage or that the reading of said ordinance in full was dispensed with by a vote of not less than a majority of the members elected to the Council and that there was available for the consideration of each mem- ber of the Council and the public prior to the day of its passage a written or printed copy of said ordinance. I FURTHER CERTIFY that the above and foregoing is a full, true and cor- rect copy of ORDINANCE NO. 1606 of the City of National City, passed and adopted by the Council of said City on .11/.15/77 (Seal) By: City Clerk of the City of National City, California Deputy • APPENDIX A National Indices of Ability to Pay and Tax Classification by Industry This appendix uses the Standard Industrial Classification Code to describe businesses. It lists their ability to pay and their tax class. SIC NO. • APPENDIX A NATIONAL. INDICES OF ABILITY TO PAY AND TAX CLASSIFICATION BY INDUSTRY DESCRIPTION 01 Agricultural Production —Crops 02 Agricultural Production —Livestock 07 Agricultural Services 08 Forestry 09 Fishing, Hunting, and Trapping 10 Metal Mining 11 Anthracite Mining 12 Bituminous Coal and Lignite Mining 13 Oil and Gas Extraction 14 Mining and Quarrying of Nonmetallic - Minerals, except Fuels 15 building. Construction —General Contractors 16 Construction Other than Building- General Contractors 17 Construction —Special Trade Contractors 20 Manufacturing —Food and Kindred Products. 22 Manufacturing —Textile Mill Products • 23 Manufacturing —Apparel and Other Finished Textile Products. 24 Manufacturing —Lumber and Wood Products, except Furniture. 25 Manufacturing —Furniture and Fixtures 26 Manufacturing —Paper and Allied Products 27 Manufacturing —Printing, Publishing, and Allied Industries 28 Manufacturing —Chemicals and. Allied Products 29 Manufacturing —Petroleum and Related Products 30 Manufacturing —Rubber and Miscellaneous Plastic Products' 31 Manufacturing —Leather and Leather Products 32 Manufacturing —Stone, Clay, Glass, and Concrete Products 33 Manufacturing —Primary Metal Industries 34 Manufacturing —Fabricated Metal. Products, except Machinery and Transportation Equipment 35 Manufacturing —Machinery, except Electrical 36 Manufacturing --Electrical and Electrical Machinery, Equipment, and Supplies 37 Manufacturing --Transportation Equipment NET PROFIT TO NET TAX SALES (%) CLASS 5.90 .3 5.90 3 7.16' 3 7.16 3. 7.16 3 7:71 4• 7.71 4 7.71 4- 7.71 4 7.71 .. 2.69 1 2.84 7.013 3.53 2 3.47 _ 1 2.89 1 - 2.98 1 4.03 2 4.88 2 6.30 3 8.26 4 5.69 3 3.00 1 3.35 1 4.72 2 1.75 1 4.00 2 6.78 3 3.03 1 2.41 1 NET PROFIT TO NET TAX SI C NO. DESCRIPTION SALES (%) CLASS 38 Manufacturing —Measuring, Analyzing, and - Controlling Instruments; Photographic, Medical, and Optical Goods; Watches and Clocks 10.18 4 39 Manufacturing —Miscellaneous Manufacturing Equipment ` , 3.49 1 40 Railroad Transportation 0.00. 1 41 Local and Suburban Transit and interurban. Highway Passenger Transportation 4.28 - 2 42. Motor Freight Transportation and Warehousing. . 4.7S. 2 45 Transportation by Air 0.00 1 46 Pipe Lines, except Natural Gas.. 10.54- 4- 47 Services I•ncidentai to Transportation 2.15' 1 48 Communication 12.04 5 49 Electrical, Gas, and Sanitary Services (Utilities) 8.66: 4- 50 Wholesale Trade —Durable Goods 2.51 1 51 Wholesale -Trade --Nondurable Goods. 2.51 ' 1 52 Retail Trade --Building Materials, Hardware, • Garden Supply, and Mobile Horne Dealers. 3.26 1 53 Retail Trade —General Merchandise Stores. 3.73 2 54 Retail Trade —Food Stores 2.28': 1 55 Retail Trade —Automotive Dealers and Gasoline Service Stations.. 2.10- 1 56 Retail Trade —Apparel and Accessory Stores 4.43: Z • 57 Retail Trade —Furniture, Home Furnishings, and Equipment Stores 4.04 2 58 Retail Trade —Eating and Drinking Places 4.66 2 59 Retail Trade —Other • 4.54 2 60 Banking 8.24 61 Credit Agencies Other than Banks 4.33 2 62 Security and Commodity Brokers, Dealers, Exchanges, and Services 3.59 2 63 Insurance Carriers (Underwriters) 4.14 2 64 insurance Agents, Brokers, and Services 21.25 6 65 Real Estate 3.93 2 66 Combinations of Real Estate, Insurance, Loans, or Law Offices 30.41 6 67 Holding and Other Investment Offices. 48.37 6 70 Services —Hotels, Rooming Houses; Camps, and Other Lodging Places 2.41 1 72 Services --Personal 14.02. 5 73 Services-3usiness 4.85 2 75 Automotive Repair, Automotive Services, and Garages 9.45 4 76 Miscellaneous Repair Services 9.45 4 SIC NO. DESCRIPTION NET PROFIT TO NET SALES (%) CI 78" Services —Motion Pictures 3.69 79 Services —Amusement and Recreation, except Motion Pictures 4.87 80 Health Services 38.41 81 Legal Services 50.50 82 Educational Services 5.91 83 Social Services , 6.57 84- Museums, Art Galleries, Botanical and Zoological Gardens 6.57 86 Membership Organizations 6.57 891 Engineering:Arcthitectural, and Surveying Services 25.3E 893 Accounting, Auditing, and Bookkeeping Services 33.14 E 899. Services —Not Elsewhere Classified • 6.67 —4— Alphabetical Business ciassfflcatian lridex In this appendix, numerous- businessesare listedalphabetically with their tax classes and Standard Industrial Classification Code numbers. This appendix may be incorporated directly into the business taxation ordinance. As a ready reference guide, it facilitates the administrator's processing of tax returns. ALPHABETICAL BUSINESS CLASSIFICATION INDEX TAX SIC NO. BUSINESS DESCRIPTION CLASS•. A 65 Abstract Land Title or Warranty Companies 2 61 Acceptance Corporations and Dealers- Z 63. Accident insurance Carrier Z 893 Accountants, ail types. 6. ---- 893. Accounting and Bookkeeping Services.. 6. Accounting and Bookkeeping Machines and Supplies. -- (See Office Machines) • 17 Acoustical Contractors. 3' 73 Advertising Agencies, including Outdoor Services Z 73 Advertising, novelties, signs, placards, etc. 2 61 Agricultural Credit Institutions. 'Z 55 Aircraft, dealers, retail 1 17 Air Conditioning Contractor 3 76 Air Conditioning Service and Repair 4. 73' Airplane Rental 2 7Z Alterations, clothing 5 41 . Ambulance Service 2 79- Amusement and Recreation Services- 2 79. Amusement Machines, coin -operated Z. 79 Amusement Parks Z 07 Animal Hospital 3 73' Answering Service. Z 59 Antiques, dealers, retail 2. 76 Antiques; repair and restoration 4 65 Apartment Buildings or Complexes, rental 2 57 Appliances, household, dealers 2 76 Appliances, household, repair of 4 891 Architects 6' 76 Armature Rewinding Shops 4 73 Armored Car Service 2 59- Art, dealers-, retail 2 73 Artists, commercial 2 899 Artists' Studios or Portrait Artists, non-commercial 3 59 Artists' Supply and Material Stores, retail 2 79 Athletic Arena or Clubs, where admission is charged 2 73 Auctioneers, commission or fee basis 2 59 Auction Houses (general merchandise), retail 2' 50 Automatic Sprinklers, wholesale 1. 55 Automobile Accessories, dealers 1 75 Automobile, automaticcar wash 4 75 Automobile, body and paint shop 4 55 Automobile, dealers, retail, new or used 1 61 Automobile Loan Finance Companies 2 • TAX SIC NO. BUSINESS DESCRIPTION CLASS 75 Automobile, rental or leasing, not including driver 4- 55 Automobile Parts, retail 1 50 Automobile Parts, wholesale 1 75 Automobile Repairs, overhaul and general servicing 4 75 Automobile Tires, recapping 4. 55. Automobile Tires, retail 1 75 Automobile Towing Service' 4 41 Automobile Transportation Service, including driver 2 59 Automobile Wreckers, buying used cars and selling .r the parts, retail Z i? Awning Installation Contractors - 3 54 Bakery, retail 1 20 Bakery Products, manufacture only 2 51 Bakery Products, wholesale only 1' 79- Ballroom, leased or rented for dancing or parties. 2 79 Bands, dance. 2. 60 Banks 4. 72Barber Schools. 5 72 Barber Shops.. . 5 50 Barber Supplies, wholesale 1' 55- Batteries, auto, retail 1 5Q Bearings,, dealers, wholesale 1 72 Beauty Schools. 5- 72 Beauty Shops 5 50 Beauty Supplies, wholesale 1 50 Belting, wholesale - 1 20 Beverage Manufacture, all types 2 59 Bicycle Dealers, retail 2 79 Bicycle Rental . 2 76 Bicycle Repair 4 50 Bicycle Supplies, wholesale 1 73 Billboard, firms engaged in the erection and lease of space 2 79 Billiard or Pool Hall , 2 51 Billiard or Pool Supplies, wholesale 1 12. Bituminous Coal and Lignite Mining 4 76 Blacksmith 4 80 Blood Banks . 6 35 Blowers and Blower Systems, manufacturing 3. 73. Blueprinting Service 2 70 _ Boarding House, including fraternity and sorority 1 55 Boat Supplies and Accessories, retail 1 55 Boat, dealers, retail 1 76 Boilermaker Shops, repair of boilers 4- 50 Boilers, wholesale 1 17 Boiler, setting of 3 50 Bolts,.Nuts, and Screws, dealers, wholesale e 1 TAX SIC NO. BUSINESS DESCRIPTION CLASS. 73 Bondsmen 2 27 Book Publishers .. 3. 59 Book. Store, retail 2 79. Booking Agent,. except Motion Pictures 2 893 Bookkeeping Services 6' 72: Bootblacks, bootblack stands. 5. 20 Bottlers of Soft Drinks. 2: 5a Bottlers. Supplies, wholesale. 1 79- Bowling Alleys Z 59- Bowling Equipment and Supplies, retail , Z 51 Bowling Equipment and Supplies, wholesale- • t 26: Box, manufacturing: Z 7 . Boxing or Wrestling Matches. 2 5a- Brake Linings, wholesale dealers 3 56 Bridal Shops, retail 2 Brokers —(See heading under type of broker, for example: Real Estate Broker, Food Broker, etc.) Building Contractors —(See Contractors) 52 Building Materials and Supplies, retail 1 50: Building Materials, wholesale- 1' 17 Burglar Alarm, installation only 3 73 Burglar Alarm; maintenance and monitoring only. Z 41- Bus and Motor -Coach Company Z 41 Bus Terminals. 2 73 Business'Agents. or Brokers, selling business concerns 2 73• Business Consultant-, except Finance —Investment 2. 61 Business Credit Institutions 2 27 Business Forms, manufacturing 3 59. Business Forms, retail 2 • Business Machines -(See Office Machines) 82. Business Schools 3 • C 25 Cabinet Shops, manufacturers, not custom 2 57 Cabinet Shop, for individual order - 2 58 Cafeterias 2 59 Camera and Photographic Supplies, retail 2 50 Camera and Supplies, wholesale 1 76 Camera Repair Shop. 4 59 Cameras, retail 2 70 Campgrounds 1 59 Camping Equipment, other than trailers, retail 2 55° Campers and Other•Recreational Vehicles, retail 1 54 Candy, retail 1 51 Candy, wholesale 1 59 Canvassers 2 TAX SIC NO.. BUSINESS DESCRIPTION : CLASS.. 75 Car Was 4- 79 Carnivals. . 2- 17 Carpenters 3, 72 Carpet and Rug Cleaning 6 57 Carpet and Rug, dealers, retail 2 17 Carpet Layers, contractors 3 50. Carpets, wholesale - 1 Casty Registers and Supplies --(See Office Machines) 63 Casualty insurance Carrier 2 6S Caterers. 2 17 Ceiling Contractors. . 3 32 Cement Manufacture 2 • 50: Cement Products, wholesale dealers- 1 65, Cemetery Companies, Agents,. or Dealers in Cemetery Lots 2 07 Cemetery Lots, caretakers of 3' 893. Certified Public Accountants 6: 82 Charm,Fashion, Finishing, and/or Modeling Schools 3 20 Cheese, manufacturers or processors. 2 28. Chemical. and Allied Products; manufacturing , 4 80: Chiropractors 6. 52 Christmas Trees, retail 1 51 Cigarettes or Tobacco, wholesale. - 1 59~ Cigar. and Cigarette Stores and Stands, retail Z . 64: Claim Adjustment Agencies 6. 32 Cay, Stone, and Class Products, manufacturing 2 72 Cleaning of Garments or.. 59 Clothing, dealers in second-hand clothing 2 23 Clothing Manufacturers 1 • 56 Clothing, retail 2 72 Clothing, rental 5 51. Clothing, wholesale 1 50 Coal, dealers, wholesale 1 62 Coal, Wood, or Coke Agents or Brokers 2 59 Coal, Wood, or Coke, dealers, retail - 2 51 Coffee, dealers, wholesale 1 42. Cold Storage Warehouse 2 73 Collection and Claim Agency, except for Re I Estate 2 66 Combinations of Real Estate, Insurance, Loa s, Law Offices 6 62 Commodity Brokers and Dealers (Contracts) 2 48 Communication 5 73, Computer Programming and Other Software Services 2 50 Concrete Products, dealers, wholesale 1 32. Concrete, manufacturer, block, brick, and other products 2 32 Concrete, manufacturer, ready mixed and transit -mixed 2 16 Conctete Work Contractors (Roads, Highways, and Streets) 1 17 Concrete Work Contractors (Driveways, Sidewalks, and Floors only) 3 TAX SIC NO. BUSINESS DESCRIPTION CLASS, 62 Consultant, F+nanc e—Investments 2 73 Consulting Services, except Investment and. Family Z 15 Contractors, Building 1- 18 Contractors, Heavy Construction, Other than Building 1 17 Contractors, Special Trade- 3. 80. Convalescent Home 5 . 73- Copying Service Z 2$. Cosmetics, manufacturer 4 • 59: Cosmetics: dealers,. retail 2 51Cosmetics, wholesale- 1" 62 Cotton Brokers, Agents or Warehousemen. 2 422 Cotton Compresses and Warehouses 2, 2Z • Cotton Fabrics, manufacture t 07 Cotton Ginning. 3_ 83. Counseling Servicss 3: 20 Cracker Manufacturer 2. - 73 Credit Reporting Agencies . Z j. 61- Credit Unions 2 D- • 2.0" Dairy Products,. processing 2 54• Dairy. Products; retail 51 Dairy Supplies, wholesale T 79 Dancing Academies.or Schools Z 7S Dance Hails. 2 73. Data Proossing Services- Z 73 Data: Processing -Systems, Supplies and Equipment including Keypunching 83 Day Care Centers 3 73 Decorators, interior- 2 54 Delicatessen 1 42 Delivery Service (messenger/courier), vehicular 2 50 Dental Equipment and Supplies, wholesale 1 80 Dental. Laboratories and/or Dentists. S 53 Department Stores 2 73 Detectives, Agencies 2 n 72 Diaper Service 5 07 Dog Kennels and/or Grooming 3 70 Dormitories, commercially operated T 57 Drapery Stores, retail 2. 56 Dressmakers for retail trade 2 82 Driver Training School 3. 59 Drug Store, retail 2 • 51 Drugs, wholesale t 72 Dry Cleaning, coin -operated 5 72 Dry Cleaning, retail 5 50 Dry Cleaning, wholesale 1 TAX SIC NO. BUSINESS DESCRIPTION CLASS 51 Dry Goods, wholesale. 17 Dry Wall Contractors r 3 72 Dyeing and Cleaning Plants, except rug cleaning. sr, 17. Earthmoving for building construction 16 Earthmoving, not connected with building construction 82, 1 Educational Services and Schools. 54- Eggs, retail 51 Eggs, wholesale- 49 Electric, Gas, and Sanitary Services (Utilities) 4, ' 50 Electric Light Bulbs, wholesale 49 1' Electric Power Company (Utility) 57 ¢' Electrical Appliances and Supplies, retail 2; 50 Electrical Appliances and Supplies, wholesale 1 76 Electrical Appliances, repair 17 Electrical Contractors 3~ 73 EmpioymentAgencies: - 891 27 Engineering, Architectural, and/or Surveying -Services- - g; Engraving: 7g: 3 Entertainment, except Motion Pictures 2' 73. Equipment Rental and Leasing 2 72 Escort Services- 6 36 Electrical Machinery, Equipment, and Supplies manufacturing. 5a Elevators, including: repair, wholesale- 17 Excavating and Foundation Contractors, building construction only 3 16 Excavating Contractors, other than building 1 73 Exterminators 2 51 Explosives, sales and distributors, wholesale 1 F 59 Fabric Shops, retail 61 Factors 2 2 50 Farm equipment and machinery 51 Farm Supplies 1 1 20 Feeds, for pets and other animals, manufacture of 17 Fencing. Contractors- 2 28 Fertilizer, manufacture 3 51 Fertilizer, wholesale 4 73 Field Warehousing 1 73 Film Developers, for general public 2 78 Film Distributor 2 2 61 Finance Companies 2 50 Fire Extinguishers, sale of 73 Fire Extinguishers, 'service of 1 2 SIC NO. BUSINESS DESCRIPTION TAXS • CLASS 63 Fire Insurance Carriers z 59 Fish Aquariums, retail Z 54 Fish and Seafood Stores, retail 1• 51 Fish or Other Seafood, wholesale- 1 59- Fish, tropical fish, retail 2 59 Fish bait, retail 09~ Fisheries" 3. 25 Fixtures and Furniture-, manufacturing Z 57 Floor Covering, retail 2 50' Floor Covering, wholesale: t 17 - Flooring, Contractors 3 59 Florists, retail 2 51 , Florists, wholesale 1- 54- Food, retail, dealer, not consumed on premises 1 51 Food Broker 1. 17 Foundation Contractors, building construction only .3: 33 Foundries. ' r 47. Freight Forwarders 1 54- Fruit and Produce, retail 1" 5I Fiuit and Produce, wholesale T • 59. Fuel Dealers, retail 72 Funeral Homes, Funeral Directors, and/or Undertakers ry 55 Fur,. retail 17 Furnace or Heating Contractors 57 Furniture, dealers, retail 59- Furniture dealers, second—hand, retail Z 25 Furniture and Fixtures, manufacturing 76• - Furniture Repairing, Refinishing, Reupholstering 4- 50. Furniture; wholesale 75 Garages,. automotive repair 4 49 Garbage Collection Agencies 72 Garment Pressing and Alteration 5 49 Gas, dealers in liquefied petroleum gas and natural gas 4 59 Gas, dealers in liquefied petroleum gas, delivered to customers' premises, retail 2 49 Gas, natural gas company 4 55 Gasoline Service Stations 1 51 Gasoline, wholesale 1 53 General Merchandise Stores 2 59 Gift Shops 2 17 Glass Installation Contractors 3 75 Glass, replacement and repair, automotive 4 52 Glass, retail 2. 32' Glass, Stone and Clay Products, manufacturing 2 79 Golf courses, including miniature - 2 —12— 65 Hotels, residential 2 63 Hospital Insurance Carrier 2 50 Hospital Supplies • 1 80 Hospitals, Sanitariums, and like institutions 6 07 Hospitals, animal .3 70 Hotels, except residential 1 SIC NO. BUSINESS DESCRIPTION TAX CLASS. 16 Grading, general construction 1 62 Grain Broker (Commodity) 2 4Z Grain Elevators, storage only 2 51 Grain, dealers, wholesale 1 73' Graphic Arts 2 59 Gravestones, finished, retail 2 59 Greeting Cards, retail 2. 54 Grocers, retail 51 Grocers,. wholesale- 1 59 Guns, retail 2 5C - Guns, wholesale• 1 76 Gunsmiths, repair of guns: 4; I+ 72 Health- Clubs. 5•* 80 Health Services, general r 72 .. Hairdressers and/or Stylists. 52 Hardware, retail t. 50 Hardware, wholesale- 1- 72 Hat Cleaning and Blocking, retail S 09 Hatchery, poultry • 3~ 5& Hats, retail 2 59. HearinglAids,. retail. 2 17 Heating Contractor 3r • 59 Hobby Shops, retail 2 67 Holding Companies h 57 Home Furnishing Stores, retail 2 16. 'Heavy Construction 1, 63 Health insurance Carrier 2 15 Highway and Street Construction 1.. 07 Horticulturists 3 SS Hosiery, retail 2 51 Hosiery, wholesale - 22 Hosiery Mills . 1 50 Hotel Supplies, wholesale N. 1 17 House Mover and Wrecker 3 59 House -to -House, retail 2 59 Ice, dealers, retail 2 51 Ice, dealers, wholesale 1 —13— TAX SIC NO. BUSINESS DESCRIPTION CLASS 20. Ice, manufacturers 2. 50 Ice -making. Mathinery and Equipment, wholesale 1 54 ice Cream Dealers, retail, not consumed on premises 1 .58 Ice Cream Dealers, retail, consumed on premises Z' 20 Ice Cream, manufacture- 2 51 Industrial Chemicals, wholesale t 72 Industrial Laundries 55 6.1 InstailmentSales Finance,other than banks 2. 07 Insemination, artificial 3 17 Insulation Contractor 3; 66 Insurance; Loans, Law, Real Estate Offices; Combinations of 5 64 Insurance Agents, Brokers, and Other Insurance Services 6' 64" Insurance Adjustor a 63' . Insurance Carriers, all types 2 64 Insurance Solicitors. 5- 17 Intercommunication Equipment Installation Contractor 3:. 73 Interior Decorator Z 62 investment Counselors Z 62. Investment Firm, general brokerage - 2: 67 Investment Offices (Management) 5; 6Z Iron Brokers 2 07 Irrigation Systems, landscape services 3; 73 Janitor or Housekeeping Service- 2 50 Janitor or Housekeeping Supplies, wholesale 1 75. Jewelry, repair, including watch repair 4. 59 Jewefry, retail 2 50' Jewelry, wholesale 1 K 79 Karate Instruction 2 07 Kennels 3 17 Kitchen Designers and Contractors 3 22 Knitting Mills. 1 Lr 50 Laboratory Equipment and Supplies, wholesale 1 57 Lamp Dealers, retail 2 50 Lamp Dealers, wholesale 1 36 Lamps, manufacturers t 65 Land Title or Warranty Company 2 07 Landscape Services and Landscape Architects 3 65 Law, Real Estate, Insurance, Loan Offices,. Combinations of 6 TAX SIC NC?. BUSINESS DESCRIPTION CLASS 72 Laundries, including automatic machines, coin -operated. and industrial 5 07 Lawn Care- 3. 50. Lawnmower, dealers, wholesale- . , 1 52 Lawn and Garden Supplies, retail 1 76 Lawnmowers, repairs 4,, 81 Lawyers 6 82 Learning Centers- 2. 73. Leased Equipment 2 75 Leasing Companies, vehicles without drivers 4. - 59 Leather Goods, retail 2 50 Leather Goods, wholesale r 31 Leather and Leather Products, manufacturing- r 81 Legal Services 6. 63 Life insurance Carrier 2 57 Linen Shop, retail 2 72 Linen- Supply Service- 6, 59 Liquefied. Petroleum Gas, delivered to customer's premises, retail 2 61 Loan (small) Lenders, licensed 2 66 Loans, Real Estate, Insurance, Law Offices, Combinations of 6: 76: Locksmiths 7G Lodging and. Rooming Houses t 59 Luggage,, retail Z 24 Lumber, manufacture. 1 52Lumber Merchants, operating lumber yards, retail 2 50 Lumber ,Merchants, operating lumber yards, wholesale r M 35 Machine. shops 3 59 Magazine Stores and Stands, retail 2 59- Mail Order Business 2 73 Management Consultants 2 67 Management 1 nvestment Companies 6 72. Manicurists 5 17 Mantel Work, contractors 3 MANUFACTURING 20 Bakery Products 2 28 Chemical and Other Allied Products 4 32 Concrete, Clay, Stone, and. Glass Products 2 36 Electrical Machinery, Equipment and Supplies 1 34 Fabricated Metal Products 2 25 Furniture and Fixtures 2 31 Leather and Leather Products 1 35 Machinery, except Electrical 3 33 Metal Products, primary 1 26 Paper and Allied Products 2 15 -- TAX SIC NO. BUSINESS DESCRIPTION CLASS- 20 Pet and Other Animal Food 2 29 Petroleum Refining and Related Industries 3 30 Rubber and Miscellaneous Products t 22 Textile Mill Products 1 3T Transportation Equipment 1 24 Wood Products, except Furniture t. 39 • Manufacturing, not otherwise classified 1 177 Masonry and Stonework Contractors- 3 72 -Massage- S 25 Mattress and Bedsprings Manufacture. Z 76 Mattress: Renovating 4 57 Mattresses, retail 2: 54 Meat, retail T 51" Meat,. wholesale 1' 20 Meat Slaughtering and/or Packing Plants. 2:- 17" Mechanical Contractors 3- 63 Medical insurance Carriers 2 80 Medical and Other Health Services, including Laboratories 6 - 56Men's Furnishings, retail 2' 73 Messenger Service Z" 33: Metal Products, manufacturing 1 54 Milk, retail 1 51 Milk Depots, with or without truck delivery 1 51 Millinery, including all ►ines of millinery, wholesale 1- 56. Millinery Shops or Stores, retail 2 51 Mills, flour, wholesale 1 20 Mills, flour and other grain products Z 10-14 Mining, all types 4 73 Miscellaneous Business Services., not otherwise classified. Z. 66 Mobile Home Sites, rental Z 52 Mobile Homes, retail t 42. Mobile Homes, transportation of 2 59. - Monuments, retail 2 61 Mortgage Brokers : 2 70- Motels, except residential 1 65 Motels, residential 2 78 Motion Picture Films, distributors, producers, or agents for - 2 78 Motion Picture Operators 2 78 Motion Picture Theatre or Drive-in 2 42' Motor Freight Lines 2 82 Motor Vehicle Drivers Training School 3 79 Motorcycle Rental 2.. 55 Motorcycles, dealers, retail 1 56 Motors, outboard, dealers, retail _ 1 42 Movers, .trucking with or without storage 2 42 Movers, storage only 2 57 Music, sheet, or Musical Instruments, retail 2 —16— TAX• SIC NO. BUSINESS OESCR(PTION CLASS. 79 Music Distribution Systems, coin -operated 2 73 Music Distribution Systems, except coin -operated Z 76 Musical Instrument Repair Shops 4 62 Mutual Funds, selling by independent salesmen 2 49 . Natural Gas and/or Liquefied Petroleum Gas. 4 27 Newspapers, publishing of 3' 59 Newspapers, retail 2 51 Newspapers, wholesale- 1 59 Newsstands 2 66 Nonresidential Building Operators 2 62 Notes, endorsers and buyers - 2 59 Notions and Novelties- -- 2 83. Nurseries, day 3: 07 Nursery or Horticulturists 3" 80 Nurses, all types. 6. 80: Nursing Homes, convalescent 6 83 Nursing Homes, residential type. 3 82 Nurses Schools 3: 6E Office Buildings, rental Z 50. Office~ Furniture. and/or Supplies, wholesale. t 57 Office Furniture, retail 2. 76 Office Machines, service: and repair 4. 73- Office Machines, rental 2 59 Office Machines, Equipment and/or Supplies, retail 2 73. Office Secretarial Service: 2 51 Oii, fuel, wholesale r 50 Opthalmic Goods, wholesale 1 38 Optical Goods, manufacture 4 50 Optical Goods or Supplies, .wholesale 1 59 Optical Goods Stores, retail 2 38 Opticians 4. 80 Optometrists 6 59 Orthopedic and Artificial Limb Stores, retail 2 65 Operators of Nonresidential, Residential, and/or Apartment Buildings 2 65 Operators of Mobile Home Sites 2 80 Osteopathic Physicians 6 47 Packing Goods, for shipping 42 Packing House, cold storage 28 Paint Manufacturers 2 4 TAX SIC NO. BUSINESS DESCRIPTION CLASS, 52 Paint, retail 1 51 Paint, wholesale 1 17 Painting and Paper Hanging Contractors 3 26 Paper and Allied Products, manufacturing 2 42 Parcel Delivery Companies 2 75 Parking Lots and Garages. 4- 70 Parking. Spaces (Trailer Park) 1 1 6 Paving. and Asphalt Contractors T 59 Pawn Brokers, all types and classifications. 2:. 59 Peddlers, all types and classifications Z 61 Personal Loan Companies 2 67 Personal Holding Companies 6 72. Personal Services, 5- 73 Pest Control 2 20 Pet and Other Animal Food Manufacture Z 59• Pet Shops. ; . T 29 Petroleum Refining and Related industries 3:. 59. Pharmacies Z 50 .Phonograph Record Businesses, wholesale. 1 57 Phonograph and Record Stores, retail 2 73 Photocopying Service Z 73' Photograph Developing and Retouching. . Z 72 Photographers, portrait, for the general public. 5- 73 ____ Photographers, commercial 2 72 Photographic School 5 59 Photographic Supply Stores, retail Z 80- Physical Therapist 5 80- Physicians 6' • 57 Pianos and Organs, retail 2. 57 Picture and/or Picture Frames, dealers, retail 2 16 Pipe Laying Contractors' 1' 58 Pizzerias 2 17 Plastering and Dry Wall Contractors 3, 52 Plumbing Supplies,:retail 1 50 Plumbing Supplies, wholesale 1 17 Plumbing, Heating, and Air Conditioning Contractors. ' 3 50 Poultry Equipment, wholesale 1 02 Poultry and Egg Production 3. 20 Poultry Slaughtering, Dressing, and/or Packing 2 02 Poultry Hatcheries 3 27 Printing, all types 3 80 Psychologists 6 73 Public Relations Services 2 27. Publishers 3 50 . Pumps, wholesale- t` —18— TAX SIC NO.. BUSINESS DESCRIPTION CLASS: a -14 auarry ing. 4 75 Radiator, repairs, automotive. 4. 57 Radio and Television, retail 2 50. Radio, Phonographs, and Television, dealers in supplies, wholesale: 1 73' Radio and Television, for rent or lease- 2. 76 Radio and Television Repairs. 4 48 Radio and Television Stations, including CATV 6 40 Railroad Companies. 1 66 Real Estate, Insurance, Loans, Law Offices, combinations of 66 Real Estate Dealers in or Agents for, including renting,contracting or charging for repairs on houses; dealers without offices; brokers for real estate loans 2 65 Real Estate, leasing and/or renting 2 . 57 Record Stores, retail 2 79- Recreation Center 2 56 Recreation Vehicles, retail 1' 72: Reducing Salons- 57 Refrigerators and. Freezers, retail 2 5fl Refrigerators, wholesale or distributors 1 80 Rehabilitation House, outpatient 6" 55 Religious Goods Stores, retail 2 73 Rental Service, miscellaneous rental services not otherwise listed 76 Repair Services, except Automotive 73 Research and Development Laboratories 65 Residential Building Operators 58 Restaurants, shall include not only places where meals are served and the public irwited, but also any place where meals are served to limited or restricted classes of persons for pay 50 Restaurants, supplies and equipment, wholesale RETAIL TRADE 56 Apparel and Accessories 52 Building Materials, Hardware, Garden Supply, and Mobile Horne Dealers 1 54 Food Markets or Grocery Stores 1 57 Furniture, Horne Furnishing and Equipment 2 53 General Merchandise y 2 59 Miscellaneous retail stores not otherwise listed 2 79 Riding Schools,including academies, renting horses to ride 2 17 Roofing Contractors 3 50 Roofing; wholesale 1 2 4 2 2 2 -19- SIC NO.. BUSINESS DESCRIPTION ' 1 52 Roofing, retail 1 70 Rooming House, including fraternity and sorority 30 Rubber and Miscellaneous Plastic Products, manufacturing 1 1 59 Rubber Stamps, retail 2 72 Rug Cleaning, not connected with laundries 2 57 Rugs, including carpets, retail 73. Salvage: Z. 50 Sand, dealers,. wholesale. 52 Sand, dealers, retail 1 1 58 Sandwiches, retail, consumed on premises 2 20 Sandwiches, manufacture for sale off premises 6 80 - Sanitoriums- 62 61 Savings and Loan -Associations __ 50 Saws,. wholesale 1 76 Saws, sharpening and repair 1. 50 . Scales, wholesale 1 72 Scales, coin -operated: operation of . 59 School Supplies, including books, dealers, retail 2 50 School Supplies, wholesale 1' 50 Scrap yard I'24- Screens, Doors and Windows, wood, manufacturing: 1' 50. Screens,. Doors and Windows, wholesale: 2 344 Screensr.�Windows.. and. Doors,_ metal, manufacturers : 75 2 Seamstresses 59. Second-hand Goods of any description 73' Secretarial Service- 31 — 52 Seeds, Bulbs, and/or Nursery Stock, retail • 55. Service Stations 1 1 76 Sewer, -Septic Tank, and Cesspool Service 1 36 Sewing Machines, manufacture 1 57 Sewing Machines, retail 2 50 Sewing Machines, wholesale 3 17 Sheet Metal Contractors 23 - Shirts, manufacturers 1 1 56 Shoe, dealers, retail 5 Shoe Repair Shops 50 Shoes, wholesale 1 1 73 Sign Painting and Lettering Service 2 73 Sign Service, Outdoor Advertising 2 59 Skiing. Equipment, retail 3 86 Social Club 1*50 Soda Fountain Supplies, wholesale 58 Soda Fountains 2 1 51 Soft Drinks, distributors TAX. CLASS . TAX SIC NO. BUSINESS DESCRIPTION CLASSSi 20 Soft Drink Bottlers. 2. 53 Soft Drink Stands, retail 2 61 Small Loan Lenders 2 59• Sporting Goods, retail 2 50 • Sporting Goods, wholesale 1 79 Stables, riding 2 59. Stationery, including books 2 17 Stearn, Hot Air, Vapor, and Hot Water Contractors 3' 73 Stenographer and Stenographic Services 2 62 Stock Brokers and Dealers - 2 32 Stone, Clay, and Glass Products, manufacturing 2 57 Stoves, dealers, retail 2 50 Stoves, wholesale t 76 Stove Repairs. 4. 17 Structural Steel Erection Contractors 3' 65 Subdividers and Developers 2' 50 Surgical Instruments, wholesale 1 891 Surveying Services 6 17 Swimming Pools, contractors- 3* 79 Swimming Pools- z 59 Swimming Pool Supplies, retail 2 T 55 Tailors, custom, retail Z. 72 Tailor Shops, repair 5: 57 Tape Recorders, retail Z 72 Tax Service 5- 41 Taxicabs. 2 76 Taxidermists- 4 48 Telegraph, service or signal companies or agents 5 73 Telephone Answering Service 2 48 Telephone Companies 5 48 Television Broadcasting Stations, including CATV 5 73 Television, rent or tease, including radios, other than licensed radio and television dealers 2 57 Television and Radio, retail 2 76 Television and Radio Repair Shops 4 73 Temporary Employment Agencies 2 23 Textile Mill Products, manufacturing, apparel only 1 22 Textile Mill Products, manufacturing, fabric only 1 79 Theatrical Booking Agencies, except Motion Pictures 2 79 Ticket Bureau, selling theatrical, football, baseball tickets, and for like performances 2 1.7 Tile and Marble Contractors a 52 Tile, retail 1 50 Tile, wholesale " 1 76 Tin and Metal Shops, repair only 4 SIC NO. BUSINESS DESCRIPTION 75 Tires, recapping. 63 Title Insurance. 59' Tombstones, retail 76 Tool Sharpening and Repair 72 Towels and Uniform Rental 59 50' 50. 82 73; ,65 Toys, retail Toys, wholesale' Tractors; wholesale Trade Schools: Trading Stamps, redemption, promotion, and/or sale to stores. Trailer Parks, including mobile home rental for residential purposes 70 Trailer Parks and Campsites, for transients 55. Trailers, Recreational and Utility, retail 75 Trailers, (U-haul-it type), rental 37 Transportation Equipment, manufacturing 47 Travel Bureau. 07 Tree Surgery 75 Truck and Automobile Rental or Leasing, not including driver 47 Trucking, except rental or leasing, including_ driver 67" Trusts, management of 27 Typesetting,. for printing trade- 59 Typewriters and Other Office Machines, retail 50 Typewriters, wholesale. TAX CLASS. 4 2 2: 4. 5: 2' 1 1' 3. 2 2 r 1 4 r a _ 4 2: 6- 3= 2 1 72 Uniform Supply Service 5 72 Uniform Rental 5. 75. Upholsterer, Furniture 4 75 Upholstery Repair, automotive 4 59 Used Merchandise, retail Z 57 Vacuum CIeaners, retail 2 50 Vacuum Cleaners, wholesale 1 53 Variety Store Z 54 Vegetable Markets, retail 1 59 Vending machines, sale of products 2 50 Vending Machines, wholesale 1 25 Venetian Blind, manufacturing 2 07 Veterinarian 3 8Z Vocational Schools . 3 TAX SIC NO. BUSINESS DESCRIPTT©N• CLASS W 52. Wall Paper, retail 1 51 Wall Paper, wholesale 1 42 Warehouse Storage Rooms, general 2 73 Warehousing, field, not public 2 75 Washing Cars 4 57 Washing Machines, retail 2. 50. Waste Paper and Rags, wholesale- 1 76 Watchmaker, including repairs 4 30. Water Hose and/or Steam Hose, manufacturers 1 17 Water Well Drilling Contractors 3 17 Waterproofing Contractors_ 3: 52 Weather Stripping, dealers, retail 1 47 Weighing Services, connected with transportation 1 17 Welding Contractor, operating at site of construction 3. 50 Welding machinery and equipment, wholesale 1 76 Welding Repair Services, including automotive 4 50 Wholesalers, durable goods 1- 51 • Wholesalers, nondurable goods I 56 Wigs, retail Z 5.1 Wigs, wholesale r 73 Window Cteaning Service- 2 59 Wood Dealer, retail Z 17 . Wrecker, buildings 3 75 Wrecker, towing service 4 59- Yarn Shops, retail 2 APPENDIX B Marginal. Tax Rate Relationship To Tax Rate in Bracket One Bracket: Number 14 it. 12 131 14; 155, 16: 17 19 20 21 22. 23 24 25 26. 27 28. 29. 30 Taxable Gross Receipt Bracket a- 199E 2000 - 4999 500n - 999999, 100000 - 199999" 20000a - 299999 3.00000. - 399999- 400000.- 499999. 500000_ - 599999- 600000 - 699999. 700000: -- 79999S 80000a - 899999, 900000:. -- 999999• 100000a • 1099999:- 1100000 • 1199999.• 1200000 - 1299999. 1300000. 1399999 1400000 -. • 1499999. 1500000 - 1999999 2000000 - 2499999 2500000` - 2999999 300000. - 3499999: 3500000 - 3999999 4000000 - 4999999_ 5000000 5999999 6000000- -• 7999999- 8000000. • 10999999 11000000 - 13999999 1400000a - 57999999 58000000 - 91999999 92000000 Marginal Tax Ram as a. Permntage of the. Marginal - Tax Rats. in Bracket 1 (%) imam 29..1 T 14.00 1284- 10.99, 10.37` 10-12: 9.84- 9.60- 9.35 9:11 8.87 8:62: 8.34: 8.10` 7.85. 7.61 7.47 7.36' 7.23. 6.98 6.74- 6.49 6.25 5.97 5.72 5.48. 5.24 3.73 4.75- APPENDIX C SCHEDULE I '-' XABLE GROSS .CEIPT BRACKET 1 2 3 4 5 6 0 - 1999 20 20 20 20 20 20 2.000-4,999 20 20 20 20 20 20 000-99,999 20 26 32 39 45 52 10, 000-199, 999 35 46 58 70 " 81 93 200, 000-299, 999 48 64 80 96 112 128 300,000-399,999 60 81 101 121 141 161 400,000-499,999 73 97 121 145 169 194 500,000-599,999 84 113 141 169 197 225 600,000-699,999 96 128 160 192 224 256 700,000-799,999 107 143 179 214 250 286 800,000-899,999 118 157 197 236 276 315 1,000-999,999 129 17.2 215 257 300 343 1,000,000-1,099,999 139 186 232 278 324 371 1,100,000-1,199,999 149 199 248 298 348 398 1,200,000-1,299,999 159 212 265 318 371 423 1,300,000-1,399,999 168 224 280 336 393 449 1,400,000-1,499,999 177 236 296 355 414 473 1,500,000-1,999,999 222 296 370 444 518 592 2,000,000-2,499,999 266 355 444 533 621 710 2,500,000-2,999,999 310 413 516 61 723 826 000,000-3,499,999 352 469 586 703 820 938 500,000-3,999,999 392 523 653 784 915 1045 4, 000, 000-4, 999, 999 47-0 627 783 940 1096 1253. 5 000, 000-5, 999, 999 5.45 727 908 1090 1271 . 1353 6, 000, 000-7, 999,999 689 918 1147 - 1377 160.5 1735 8, 000, 000-10, 999, 999 89.4 1193 149_0. 1788 208E 2284 11, 000, 000-13, 999,999 1.092 1456 " 18n 2183 2546 " 2810 Page - 2 1 2 2 4 5 6 14,000,000-15,999,999 1217 1623 .2029 2435 2839 3145 5,000,000-17,999,999 1343 1791 2239 2687 3132 3480 .3,000,000-19,999,999 1469 1959 2449 2939 3425 3815 20,000,000-21,999,999 1595 2127 2659 3191 3718 4150 22,000,000=23,999,999 1721 2295 2869 3443 4011 4485 24,000,000-25,999,999 1847 2463 3079 3695 4304 4820 26,000,000-27,999,999 1973 2631 3289 3947 4597 5155 28,000,000-29,999,999 2099 2799 3499 4199 4890 5490 30,000,000 and above. 2200 3000 3700 4500 5200 5825 APPENDIX D HOW BUSINESS TAXES ARE FIGURED Businesses are divided into six classifications based on their pei.centages of profits (see Appendix A for each business classi- fication). Businesses in each classification pay the following rates: Classification Classification Classification Classification Classification Classification 1 $12 per $10,000 2 $16 per $10,000 3 $20 per $10,000 4 $24 per $10,000 5 $28 per $10,000 6 $32 per $10,000 In order to provide incentive for larger businesses,the amount $10,000 is adjusted in accordance with the percentages set out Appendix B. per in