§ 32-25. Schedule.
The amount of local business tax levied and imposed upon each and every person who shall engage in or manage any business, profession, privilege or occupation hereinafter mentioned, within the town, is hereby fixed and imposed according to the following schedule:
(1)
Agents:
a.
Insurance (including solicitors) ..... $ 50.00
b.
Manufacturer ..... 50.00
c.
Real estate (including brokers) ..... 50.00
d.
Real estate salesmen ..... 10.00
(2)
Antique dealers ..... 30.00
(3)
Automobile dealers:
a.
New ..... 80.00
b.
Used ..... 80.00
(4)
Bail bondsmen ..... 100.00
(5)
Banks ..... 200.00
(6)
Barbershops:
a.
One chair ..... 30.00
b.
Each additional chair ..... 10.00
(7)
Beauty shops:
a.
One operator ..... 30.00
b.
Each additional operator ..... 10.00
(8)
Building supplies and lumber yards ..... 50.00
(9)
Cigar, cigarette and tobacco sales ..... 10.00
(10)
Circuses, fairs, exhibitors and other traveling shows, per day ..... 100.00
Permits from town council required. This subsection not effective where actors are residents of the town, or where the council has given special permission for such entertainment.
(11)
Coin-operated devices, skill machines, music machines, and similar devices:
a.
Distributor-operator ..... 200.00
b.
Owner-operator ..... 20.00
(12)
Contractors:
a.
General ..... 60.00
b.
Contracting and building trades of all types including without limitation air conditioning and heating, cabinet maker, dry wall, electrical, floor covering and tile, lathing and plastering, masons and ceramics, paper hanging and painting, pool builders, plumbers, roofing, sheet metal, steel erection and rigging, and related occupations and business. A separate license shall be required of the occupations engaged in by any person ..... 40.00
(13)
Coin-operated laundry and dryers:
a.
Per machine ..... 1.00
b.
Minimum ..... 30.00
(14)
Clinics, hospitals, convalescent homes:
a.
First five beds ..... 50.00
b.
Each additional bed ..... 10.00
(15)
Dancehalls ..... 200.00
(16)
Dancing or live entertainment in business establishments ..... 100.00
(17)
Distributors, wholesale ..... 50.00
(18)
Dog tracks. The tax for dog race tracks shall become due and payable in advance for the full period granted by the state on the first day that the dog race track is operated. Dog racing, per day ..... 50.00
(19)
Dry cleaners and laundry:
a.
Branch office ..... 30.00
b.
Plant ..... 100.00
c.
Trucks soliciting and pickup and delivery ..... 40.00
(20)
Fuel oil, kerosene, liquid gas, sales ..... 30.00
(21)
Garage and vehicle repair:
a.
First 500 square feet ..... 30.00
b.
Each additional 500 square feet or portion thereof ..... 10.00
(22)
Hotels, motels, cabins, roominghouses, apartments, each sleeping room ..... 4.00
(23)
Ice and dairy products dealers ..... 30.00
(24)
Jewelry and watches, sales and service ..... 30.00
(25)
Landscaping, land clearing and filling including sale of fill ..... 30.00
(26)
Loan companies ..... 100.00
(27)
Manufacturing, all types ..... 100.00
(28)
Nightclubs ..... 375.00
(29)
Peddlers, hawkers, vendors ..... 50.00
(30)
Professions:
a.
Accountants ..... 40.00
b.
Attorneys ..... 40.00
c.
Dentists ..... 40.00
d.
Engineers, all types ..... 40.00
e.
Physicians, all types ..... 40.00
f.
Surveyors ..... 40.00
g.
Others ..... 40.00
(31)
Restaurants, drive-in eating establishments:
a.
First 50 seats ..... 40.00
b.
Each additional 25 seats or portion thereof ..... 10.00
(32)
Retail stores, except those specifically named elsewhere herein, including, without limitation, dry goods, five and ten cent stores, grocery, hardware, drug, variety and department stores:
a.
First 500 square feet ..... 30.00
b.
Each additional 500 square feet or portion thereof ..... 10.00
(33)
Road building, culverts, paving, bridges, bulkheads, seawalls, house moving and house wrecking ..... 100.00
(34)
Saw mills, turpentine and pulpwood operators ..... 30.00
(35)
Septic tank, sales and service ..... 50.00
(36)
Service stations:
a.
Each station ..... 30.00
b.
Plus each gas pump ..... 10.00
(37)
Soliciting orders and delivery of goods, wares, merchandise ..... 50.00
(38)
Sound trucks, sound amplifying devices attached to motor vehicles and used for advertising purposes, per vehicle, per day ..... 20.00
(39)
Television and radio, sales and service ..... 50.00
(40)
Trailer camps:
a.
First ten spaces ..... 50.00
b.
Each additional space ..... 4.00
(41)
Vehicles for hire, each vehicle ..... 50.00
(42)
Well drilling and repairing ..... 50.00
(43)
Wood, (fuel) dealers ..... 10.00
(44)
All other businesses, occupations and professions not otherwise provided for herein ..... 50.00
(Code 1967, §§ 16-18, 29-14; Code 1999, § 22-22; Ord. No. 28-81, § 1, 9-29-1981; Ord. No. 15-09, § 1, 9-1-2009)