Business Licenses

 

 

 

BUSINESS LICENSE CODE FOR THE

CITY OF HOLLYWOOD, ALABAMA,

FOR THE YEAR 2008 AND EACH SUBSEQUENT YEAR

 

 

BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF

          HOLLYWOOD, ALABAMA, as follows:

 

 

SECTION 1.         Levy of tax.                                                 Page 02

SECTION 2.         Definition of terms.                                               Page 02

SECTION 3.         License term; minimum license.                             Page 05

SECTION 4.         License shall be location specific.                          Page 06

SECTION 5.         License transfer restrictions.                                  Page 07

SECTION 6.         Unlawful to do business without a license.              Page 08

SECTION 7.         License must be posted.                                         Page 08

SECTION 8.         Duty to file report.                                                 Page 08

SECTION 9.         Duty to permit records inspection.                          Page 10

SECTION 10.       Unlawful to obstruct municipal designee.               Page 11

SECTION 11.       Privacy of information.                                          Page 11

SECTION 12.       Failure to file assessment.                                      Page 11

SECTION 13.       Lien for non-payment of license tax.                      Page 12

SECTION 14.       Criminal penalties.                                                Page 12

SECTION 15.       Civil penalties.                                                      Page 13

SECTION 16.       Penalties and interest.                                            Page 13

SECTION 17.       Prosecutions unaffected.                                        Page 13

SECTION 18.       Procedure for denial of new applications.               Page 14

SECTION 19.       Procedure for revocation/suspension of license.      Page 15

SECTION 20.       Refunds on overpayments.                                     Page 15

SECTION 21.       Delivery License.                                                  Page 17

SECTION 22.       License classification                                             Page 18

SECTION 23.       License Fee Schedules                                           Page 18

SECTION 24.       Exchange of information.                                       Page 18

SECTION 25.       License fees in Police Jurisdiction.                         Page 19

SECTION 26.       Effective date.                                                       Page 19

SECTION 27.       Severability.                                                          Page 19

SECTION 28.       Repealer.                                                               Page 19

 

 

 

 

 

SECTION 1. Levy of Tax

Pursuant to the Code of Alabama, the following is hereby declared to be and is

adopted as the business license code and schedule of licenses for the municipality for the

year beginning January 1, 2008, and for each subsequent year thereafter. There is hereby

levied and assessed a business license fee for the privilege of doing any kind of business,

trade, profession or other activity in the municipality, or the police jurisdiction, by

whatever name called.

 

SECTION 2. Definitions.

Unless the context clearly requires otherwise, the following terms shall have the

following meaning as set forth below:

[1] BUSINESS. Any commercial or industrial activity or any enterprise, trade,

profession, occupation, or livelihood, including the lease or rental of residential or

nonresidential real estate, whether or not carried on for gain or profit, and whether or not

engaged in as a principal or as an independent contractor, which is engaged in, or caused

to be engaged in, within a municipality.

[2] BUSINESS LICENSE. An annual license issued by the municipality for the

privilege of doing any kind of business, trade, profession, or any other activity in the

municipality, by whatever name called, which document is required to be conspicuously

posted or displayed except to the extent the taxpayer’s business license tax or other

financial information is listed thereon.

[3] BUSINESS LICENSE REMITTANCE FORM. Any business license return,

renewal reminder notice, or other writing on which the taxpayer calculates the business

license tax liability for all or part of the license year and remits the amount so calculated

with the form.

[4] DEPARTMENT or DEPARTMENT OF REVENUE. The Alabama

Department of Revenue, as created under Section 40-2-1 et seq.

[5] DESIGNEE. An agent or employee of the municipality authorized to

administer or collect, or both the municipality’s business license taxes, which may

include another taxing jurisdiction, the Department of Revenue, or a “private auditing or

collecting firm” as defined in Section 40-2A-3 of the Code of Alabama.

[6] GROSS RECEIPTS. The measure of any and all receipts of a business from

whatever source derived, to the maximum extent permitted by applicable laws and

constitutional provisions, to be used in calculating the amount due for a business license.

Provided, however, that:

(a) Gross receipts shall not include any of the following taxes collected by the

business on behalf of any taxing jurisdiction or the federal government: All taxes

which are imposed on the ultimate consumer, collected by the taxpayer and

remitted by or on behalf of the taxpayer to the taxing authority, whether state,

local or federal, including utility gross receipts levied pursuant to Article 3,

Chapter 21, Title 40; license taxes levied pursuant to Article 2, Chapter 21, Title

40; or reimbursements to professional employer organizations of federal, state or

local payroll taxes or unemployment insurance contributions; but no other

deductions or exclusions from gross receipts shall be allowed except as provided

in this article.

(b) A different basis for calculating the business license may be used by the

municipality with respect to certain categories of taxpayers as prescribed in

Section 11-51-90B.

(c) For a utility or other entity described in Section 11-51-129, gross receipts shall be limited to the gross receipts derived from the retail furnishing of utility services

within the municipality during the preceding year that are taxed under Article 3 of

Chapter 21 of Title 40, except that nothing herein shall affect any existing

contract or agreement between a municipality and a utility or other entity. The

gross receipts derived from the furnishing of utility services shall not be subject to

further business license taxation by the municipality.

(d) Gross receipts shall not include dividends or other distributions received by a

corporation, or proceeds from borrowing, the sale of a capital asset, the repayment

of the principal portion of a loan, the issuance of stock or other equity

investments, or capital contributions, or the undistributed earnings of subsidiary

entities.

[7] LICENSE FORM. Any business license application form, renewal reminder

notice, business license remittance form, or business license return by whatever name

called.

          [8] LICENSE OFFICER or MUNICIPAL LICENSE OFFICER. The municipal employee charged by the municipality with the primary responsibility of administering the municipality’s business license tax ordinance and related matters thereto.

[9] LICENSE YEAR. The calendar year.

[10] MUNICIPALITY. Any town or city in this state that levies a business license tax from time to time. The term shall also include the town’s or city’s police jurisdiction,

where the business license tax is levied in the police jurisdiction.

[11] PERSON. Any individual, association, estate, trust, partnership, limited liability company, corporation, or other entity of any kind, except for any nonprofit corporation formed under the laws of Alabama which is operated to enable municipalities that become members of such nonprofit corporation to finance or refinance capital projects and related undertakings, on a cooperative basis, and whose board of directors or other governing body consists primarily of elected officials of the municipality.

[12] TAXING JURISDICTION. Any municipality that levies a business license tax, whether or not a business license tax is levied within its police jurisdiction, or the

Department of Revenue acting as agent on behalf of a municipality pursuant to Section

11-51-180 et seq., as the context requires.

[13] TAXPAYER. Any person subject to or liable under this chapter for any business license tax; any person required to file a return with respect to, or pay or remit the business license tax levied under this chapter or to report any information or value to the taxing jurisdiction; or any person required to obtain, or who holds any interest in, any business license issued by the taxing jurisdiction; or any person that may be affected by any act or refusal to act by the taxing jurisdiction under this chapter, or to keep any

required by this chapter

[14] U.S.C. The applicable title and section of the United States Code, as amended

from time to time.

 

[15] OTHER TERMS. Other capitalized or specialized terms used in this ordinance, and not defined above, shall have the same meanings ascribed to them in Section 40-2A-3, of the Code of Alabama, unless the context therein otherwise specifies.

 

SECTION 3. License term; minimums.

The license term and the minimum amount for a business license are as follows:

(a)      Full Year. Every person who commences business before the first day of

July shall be subject to and shall pay the annual license for such business

in full. Unless otherwise specified in the enclosed schedules, the minimum

annual license shall be $ 100.00.

(b)     Half Year. Every person who commences business on or after July 1st,

shall be subject to and shall pay one-half (1/2) the annual license for such

business for that calendar year.

(c)      Issue Fee. For each license issued there shall be an issue fee collected of

ten dollars ($10.00) and said issue fee shall be collected in the same

manner as the license tax.

(d)     Annual Renewal. Except as provided in subsections (i) or (ii), the business

license shall be renewed annually on or before the 31st day of January each

year.

(i)      If the due date for payment of any business license falls on a                                            weekend or a holiday recognized by the municipality from time                              to time, the due date shall automatically be extended until the                                           next business day.

(ii)     Insurance company annual license renewals shall be renewed                                           in accordance with Section 11-51-122 of the Code of Alabama                                                 which states that each year, each insurance company shall                                                 furnish the municipality a statement in writing duly certified                                                 showing the full and true amount of gross premiums received                                                 during the preceding year and shall accompany such statement                                                 with the amount of license tax due according to the licensing                                                 schedule. Failure to furnish such statement or to pay such sum                                        shall subject the company and its agents to those penalties as                                           prescribed for doing business without a license as provided for                              in the municipal code.

(iii)    On or before December 31 of each year, a renewal reminder                                            shall be mailed to each licensee that purchased a business                                                license during the current year. Said renewal notice shall be                                             mailed via regular U.S. mail to the licensee’s last known                                                  address of record with the municipality. Licensees are required                              to furnish the municipality any address changes for their                                         business prior to December 1st in order for them to receive                                              their notice.

(iv)    Business license renewal payments received by the                                                          municipality shall be applied to the current renewal only when                                         any and other debts the licensee owes to the municipality are                                           first paid in full. No business license shall be issued if the                                                current renewal payment does not meet said prior obligations                                           and the current renewal. Failure to pay such sums shall subject                              the licensee and its agents to those penalties as prescribed for                                           doing business without a license provided for in the municipal                                          code.

SECTION 4. License shall be location specific.

(a)      For each place at which any business is carried on, a separate license shall                        be paid, and any person desiring to engage in any business for which a                             license is required shall designate the place at which business is carried on,                      and the license to be issued shall designate such place, and such license                            shall authorize the carrying on of such business only at the place                                      designated.

(b)     Every person dealing in two or more of the articles, or engaging in two or

more of the businesses, vocations, occupations or professions scheduled

herein, shall take out and pay for a license for each line of business.

(c)      A taxpayer subject to the license authorized by this ordinance that is                                 engaged in business in other municipalities, may account for its gross                     receipts so that the part of its gross receipts attributable to its branch offices            will not be subject to the business license imposed by this ordinance. To                        establish a bona fide branch office, the taxpayer must demonstrate proof of                              all following criteria:

(i)      The taxpayer must demonstrate the continuing existence of an actual

facility located outside the police jurisdiction in which its principal                                   business office is located, such as a retail store, outlet, business                              office, showroom, or warehouse, to which employees and/or                                            independent contractors are assigned or located during regular normal                     working hours.

(ii)     The taxpayer must maintain books and records, which reasonably                                     indicate a segregation or allocation of the taxpayer’s gross receipts to                                the particular facility of facilities.

(iii)    The taxpayer must provide proof that separate telephone listings,                                      signs, and other indications of its separate activity are in existence.

(iv)    Billing and/or collection activities relating to the business conducted                                at the branch office or offices are performed by an employee or other

representative, of the taxpayer who has such responsibility for the                                    branch office.

(v)     All business claimed by a branch office or offices must be conducted                                by and through said office or offices.

(vi)    The taxpayer must supply proof that all applicable business licenses                                 with respect to the branch office or offices have been issued.

(d)     Nothing herein shall be construed as exempting businesses from payment of           a license on the basis of a lack of physical location.

 

 

SECTION 5. Restriction on transfer of license.

No license shall be transferred except with the consent of the council or other

governing body of the municipality or of the director of finance or other chief revenue

officer or his or her designee, and no license shall be transferred to reflect a physical

change of address of the taxpayer within the municipality

more than once during a license year and never from one taxpayer to another. Provided

that a mere change in the name or ownership of a taxpayer that is a corporation,

partnership. Limited liability company or other form of legal entity now or hereafter

recognized by the laws of Alabama shall not constitute a transfer for purposes of this

chapter, unless (1) the change requires the taxpayer to obtain a new federal employer

identification number or Department of Revenue taxpayer identification number or (2), in the discretion of the municipality, the subject license is one for the sale of alcoholic

beverages. Nothing in this section shall prohibit a municipality from requiring a new

business license application and approval for an alcoholic beverage license.

 

SECTION 6. Unlawful to do business without a license.

It shall be unlawful for any person, taxpayer, or agent of a person or taxpayer to

engage in businesses or vocations in the municipality for which a license is required

without first having procured a license. A violation of this division of the ordinance

passed hereunder fixing a license shall be punishable by a fine not to exceed the sum of

five hundred ($500) for each offense, and if a willful violation, by imprisonment, not to

exceed six months, or both, at the discretion of the court trying the same. Each day shall

constitute a separate offense.

 

SECTION 7. License must be posted.

Every license shall be posted in a conspicuous place, where said business, trade or

occupation is carried on, and the holder of the license shall immediately show same to the designee of the municipality upon being requested so to do.

 

 

SECTION 8. Duty to file report.

(a)      It shall be the duty of every person subject to such license tax to render to

the municipality on such forms as may be required, a sworn statement

showing the total business done, amount of sales, gross receipts and gross                        sales, stock, value of furniture and other equipment, capital invested,                                number of helpers or employees, amount of space occupied, or other factor                      described in the schedule, one or several, as the case may require, for the                         ascertainment of the classification of such person for license taxation                      purposes and the correct amount of license tax to which he is subject.

(b)     If the municipality determines that the amount of business license tax

reported on or remitted with any business license remittance form is

incorrect, if no business license remittance form is filed within the time

prescribed, or if the information provided on the form is insufficient to

allow the taxing jurisdiction to determine the proper amount of business

license tax due, the municipality shall calculate the correct amount of the

tax based on the most accurate and complete information reasonably

obtainable and enter a preliminary assessment for the correct amount of

business license tax, including any applicable penalty and interest.

(c)      The municipality shall promptly mail a copy of any preliminary

assessment to the taxpayer’s last known address by either first class U.S.

mail or certified U.S. mail with return receipt requested, or, in the sole

discretion of the municipality, deliver the preliminary assessment to the

taxpayer by personal delivery.

(d)     If the amount of business license tax remitted by the taxpayer is

undisputed by the Municipality, or if the taxpayer consents to the amount of           any deficiency or preliminary Assessment in writing, the municipality shall                      enter a final assessment for the amount of the Tax due, plus any applicable                        penalty and interest.

(e)      (1) If a taxpayer disagrees with a preliminary assessment as entered by

the taxing jurisdiction, the taxpayer shall file a petition for review with the

municipal license officer within 30 days from the date of entry of the

preliminary assessment setting out the specific objections to the

preliminary assessment. If a petition for review is timely filed, the license

officer of the municipality shall schedule a conference with the taxpayer

for the purpose of allowing the taxpayer or its representatives and the

representatives of the municipality to present their respective positions,

discuss any omissions or errors, and to attempt to agree upon any changes

or modifications to the assessment. The license officer shall issue findings

of fact and law within 60 days following the conference, which shall

promptly upon issuance be mailed or delivered to the taxpayer, consistent

with the procedures set forth in subsection    (d) above.

(2)If the taxpayer disagrees with the license officer’s findings of fact and                          law, the taxpayer may appeal to the municipal governing body, by                                    filing a notice of appeal with the municipal clerk within 30 days after                      the findings have been issued. The appeal shall be in writing and shall                    set forth in reasonable detail the grounds on which the taxpayer                                   disagrees with the license officer’s findings of fact and law.

(3) If a petition for review: a. is not timely filed, or b. is timely filed,

and upon further review the license officer, or the administrative hearings

officer or governing body of the municipality, as the case may be,

determines that the preliminary assessment is due to be upheld in whole or

in part, the taxing jurisdiction shall make the assessment final in the

amount of business license tax due as computed by the taxing jurisdiction,

with applicable penalty and interest.

(4) A copy of the final assessment shall promptly be mailed to the

taxpayer’s last known address

(i) by either first class U.S. mail or certified U.S. mail with return                                     receipt requested in the case of assessments of business license tax of                    five hundred dollars ($500.00) or less, or

(ii) by certified U.S. mail with return receipt requested in the case of                                assessments of business license tax of more then five hundred                                          ($500.00). In either case, at the option of the taxing jurisdiction a                                     copy of the final assessment may be delivered to the taxpayer by                                      personal delivery.

 

SECTION 9. Duty to permit inspection and produce records.

Upon demand by the designee of the municipality, it shall be the duty of all

licensees to:

(a) Permit the designee of the municipality to enter the business and to inspect

all portions of his place or places of business for the purposes of enabling

said municipal designee to gain such information as may be necessary or

convenient for determining the proper license classification, and determining the           correct amount of license tax;

(b) To furnish information during reasonable business hours, at the licensee’s

place of business, in the municipality or the police jurisdiction, all books

of account, invoices, papers, reports and memoranda containing entries

showing amount of purchases, sales receipts, inventory and other information                   from which the correct license tax classification of such person may be         ascertained and the correct amount of license tax to which he is subject may be     determined, including exhibition of bank deposit books, bank statements, copies          of sales tax returns to the State of Alabama, copies of Alabama income tax returns and federal income tax returns.

 

SECTION 10. Unlawful to obstruct.

It shall be unlawful for any person, or for any agent, servant or employee of such

person, to fail or refuse to perform any duty imposed by this ordinance; nor shall any

person, agent, servant or employee of such person obstruct or interfere with the designee

of the municipality in carrying out the purposes of this ordinance.

 

 

SECTION 11. Privacy.

(a) It shall be unlawful for any person connected with the administration of this

ordinance to divulge any information obtained by him/her in the course of

inspection and examination of the books, papers, reports and memoranda of

the taxpayer made pursuant to the provisions of this ordinance, except to the

mayor, the municipal attorney or others authorized by law to receive such

information described herein.

(b) It shall be unlawful for any person to print, publish, or divulge, without the

written permission or approval of the taxpayer, the license form of any taxpayer or any part of the license form, or any information secured in arriving at the amount          of tax or value reported, for any purpose other than the proper administration of          any matter administered by the taxing jurisdiction, or upon order of any court, or as otherwise allowed in this ordinance.

(c) Nothing herein shall prohibit the disclosure of the fact that a taxpayer has or

has not purchased a business license. Statistical information pertaining to taxes       may be disclosed to the municipality council upon their written request through    the Mayor’s office. It shall be unlawful for any person to violate the provisions of   this section.

 

SECTION 12. Failure to file assessment.

(a) In any case where a person subject to paying a license tax as provided

herein fails to do so, the municipal designee shall be authorized to assess

and determine the amount of license taxes due using the best information

available either by return filed or by other means.

(b) The taxpayer shall be notified by registered or certified mail, or by personal           service, of the amount of any such assessment, and of his right to appear before      the municipal governing body on a day named not less than twenty (20) days from       the date of notice and to show cause why such assessment shall not be made final.         Such appearance may be made by agent or attorney.

(c) If no showing is made on or before the date fixed in such notice, or if such

showing is not sufficient in the judgment of the municipality, such assessment        shall be made final in the amount originally fixed, or in such other amount as is     determined by the municipality to be correct. If upon such hearing the municipal        designee finds a different amount due than that originally assessed, he/she shall   make the assessment final in the correct amount, and in all cases shall notify the           taxpayer of the assessment as finally fixed.

(d) A notice by the United States mail, addressed to the taxpayer’s last known

place of business, shall be sufficient. Any assessment made by the designee of the           municipality shall be prima facie correct upon any appeal.

 

SECTION 13. Lien for non-payment of license tax.

On all property, both real and personal, used in the business, the municipality

shall have a lien for such license, which lien shall attach as of the date when the license is due, as allowed by Code of Alabama, Section 11-51-44 (1975).

 

SECTION 14. Criminal penalties.

Any person found guilty of violating any of the provisions of this ordinance shall

be fined in an amount not less than fifty dollars ($50.00) and not more than five hundred

dollars ($500.00), and may also be sentenced to imprisonment for a period of not

exceeding six (6) months, in the discretion of the court trying the case, and violations on

separate days shall each constitute a separate offense.

 

SECTION 15. Civil penalties.

In addition to the remedies provided by Code of Alabama, Section 11-51-150

(1975) et seq., the continued or recurrent performance of any act or acts within the

corporate limits or within its police jurisdiction for which a license may be revoked or

suspended under this ordinance is hereby declared to be detrimental to the health, safety,

comfort and convenience of the public and is a nuisance. The municipality, as an

additional or alternative remedy, may institute injunctive proceedings in a court of

competent jurisdiction to abate the same.

SECTION 16. Penalties and interest.

(a) All licenses not paid within thirty (30) days from the date they fall due shall be           increased by fifteen (15) percent for the first thirty (30) days they shall be     delinquent, or fraction thereof, and shall be measured by an additional fifteen (15)          percent for a delinquency of sixty (60) or more days, but this provision shall not      be deemed to authorize the delay of thirty (30) days in the payment of the license           due, which may be enforced at once.

(b) In the case of persons who began business on or after the first day of the

calendar year, the license for such “new business” shall be increased by fifteen       (15) percent for the first fifteen (15) days they shall be delinquent, and shall be     measured by an additional fifteen (15) percent for a delinquency of forty-five (45)        days or more.

(c) All delinquent accounts (both license taxes and penalties) shall also be

charged simple interest at the rate of one (1) percent per month.

 

SECTION 17. Prosecutions unaffected.

The adoption of this ordinance shall not in any manner affect any prosecution of

any act illegally done contrary to the provisions of any ordinance now or heretofore in

existence, and every such prosecution, whether begun before or after the enactment of

this article shall be governed by the law under which the offense was committed; nor

shall a prosecution, or the right to prosecute, for the recovery of any penalty or the

enforcement of any forfeiture be in any manner affected by the adoption of this

ordinance; nor shall any civil action or cause of action existing prior to or at the time of

the adoption of this ordinance be affected in any manner by its adoption.

 

SECTION 18. Procedure for denial of new applications.

(a) The municipal designee shall have the authority to investigate all

applications and may refer any application to the municipal governing body for a           determination of whether such license should or should not be issued.

(b) If the municipal governing body denies the issuance of any license

referred to it, the municipal clerk shall promptly notify the applicant of the    municipal governing body’s decision.

(c) If said applicant desires to appear before the municipal governing body to           show cause why said license should be issued, he shall file a written notice with      the municipal clerk, said notice to be filed within two (2) weeks from the date of          mailing by the municipal clerk of the notice of the denial of such license by the    municipal governing body.

(d) Upon receipt of said notice the municipal clerk shall promptly schedule a           hearing, to be held within fifteen (15) days from the date of receipt of such notice,           before the municipal governing body and shall give the notice of the date, time       and place of said hearing to the applicant.

(e) The applicant shall be given the opportunity to appear personally, or through     his counsel, or both, and the municipal governing body shall proceed to hear any          evidence which may be presented both for and against the issuance of said license.

(f) If the municipal governing body determines from the evidence presented that     in order to either provide for the safety, preserve the health, promote the prosperity, or improve the morals, order, comfort and convenience of the   inhabitants of the municipality said license should not be granted, it shall enter an          order to that effect; otherwise, said license shall be ordered issued upon payment         of any required license fees.

 

SECTION 19. Procedure for revocation or suspension of license.

(a) Any lawful license issued to any person to conduct any business shall be

subject to revocation by the municipal governing body for the violation by

the licensee, his agent, servant, or employee of any provision of this

ordinance or of any ordinance of the municipality, or any statute of the

State of Alabama relating to the business for which such license is issued;

and shall also be subject to revocation by the municipal governing body if

the licensee, his agent, servant, or employee under color of such license

violates or aids or abets in violating or knowingly permits or suffers to be

violated any penal ordinance of the municipality or any criminal law of the

State of Alabama; and shall also be subject to revocation by the municipal

governing body if, in connection with the issuance or renewal of any

license, the licensee or his agent filed or caused to be filed any application,

affidavit, statement, certificate, book, or any other data containing any

false, deceptive or other misleading information or omission of material

fact.

(b) The conditions hereinabove set forth as grounds for the revocation of a

license shall also constitute grounds for refusing to renew a license.

(c) The municipal governing body shall set a time for hearing on the matter of

revoking or refusing to renew a license; and a notice of such hearing shall be

given to the licensee, or the applicant for renewal, as the case may be, at least ten

(10) days before the day set for said hearing. At the hearing the municipal

governing body shall hear all evidence offered by any party and all evidence that

may be presented bearing upon the question of revocation or the refusal of

renewal, as the case may be.

 

SECTION 20. Refunds On Overpayments

(a) Any taxpayer may file a petition for refund with the municipality for any

overpayment of business license tax erroneously paid to the municipality. If a final assessment for the tax has been entered by the municipality, a petition for refund of all or a portion of the tax may be filed only if the final assessment has been paid in full prior to or simultaneously with the filing of the petition for refund.

(b) A petition for refund shall be filed with the municipality within two years

from the date of payment of the business license tax, which is the subject

of the petition.

(c) The municipality shall either grant or deny a petition for refund within six

months from the date the petition is filed, unless the period is extended by written agreement of the taxpayer and the municipality. The taxpayer shall be notified of the municipality’s decision concerning the petition for refund by first class U.S. mail or by certified U.S. mail, return receipt requested, sent to the taxpayer’s last known address. It the municipality fails to grant a full refund within the time provided herein, the refund

petition shall be deemed to be denied.

(d) If the petition is granted or the municipality or a court otherwise determines that a refund is due, the overpayment shall be promptly refunded to the taxpayer by the municipality, together with interest to the extent provided for in Section 11-51-92. If the municipality determines that a refund is due, the amount of overpayment plus any interest due thereon may first be credited by the municipality against any outstanding

tax liabilities due and owing by the taxpayer to the municipality, and the balance of any overpayment shall be promptly refunded to the taxpayer. If any refund or part thereof is credited to any other tax by the municipality, the taxpayer shall be provided with a written detailed statement showing the amount of overpayment, the amount credited for payment to other taxes, and the resulting amount of the refund.

(e) A taxpayer may appeal from the denial in whole or in part of a petition for

refund by filing a notice of appeal with the clerk of the circuit court of the county in which the municipality denying the petition for refund is located. Said notice of appeal must be filed within two years from the date the petition was denied. The circuit court shall hear the appeal according to its own rules and procedures and shall determine the correct amount of refund due, if any. If an appeal is not filed with the appropriate circuit

court within two years of the date the petition was denied, then the appeal shall be dismissed for lack of jurisdiction.

 

SECTION 21. Delivery License.

(a) In lieu of any other type of license, a taxpayer may at its option purchase for

$ 100.00 plus the issuance fee, a delivery license for the privilege of delivering its

merchandise in the municipality if the taxpayer meets all of the following criteria:

(1) Other than deliveries, the taxpayer has no other physical presence within

the municipality or its police jurisdiction;

(2) The taxpayer conducts no other business in the municipality other than

delivering merchandise and performing the requisite set-up and

installation of said merchandise;

(3) Such delivery and set-up and installation is performed by the taxpayer’s

employees or agents, concerns the taxpayer’s own merchandise in that

municipality, and is done by means of delivery vehicles owned, leased, or

contracted by the taxpayer;

(4) The gross receipts derived from the sale and any requisite set-up or

installation of all merchandise so delivered shall not exceed seventy-five

thousand dollars ($75,000) during the license year;

(5) Any set-up or installation shall relate only to (i) that required by the

contract between the taxpayer and the customer or as may be required by

state or local law, and (ii) the merchandise so delivered;

(6) If at any time during the current license year the taxpayer fails to meet                        any of the above stated criteria, then within 10 days after any of said criteria

have been violated or exceeded, the taxpayer shall purchase all appropriate

business licenses from the municipality for the entire license year and

without regard to this section.

(b) Mere delivery of the taxpayer’s merchandise by common carrier shall not           allow the municipality to assess a business license tax against the taxpayer, but the           gross receipts derived from any sale and delivery accomplished by means of a           common carrier shall be counted against the seventy-five thousand ($75,000)           limitation described in the preceding section if the taxpayer also during the same           license year sells and delivers into the taxing jurisdiction using a delivery vehicle           other than a common carrier.

(c) A common carrier, contract carrier, or similar delivery service making      deliveries on behalf of others shall not be entitled to purchase a delivery license.

(d) The delivery license shall be calculated in arrears, based on the related gross

receipts during the preceding license year.

(e) The purchase of a delivery license shall not, in and of itself, establish nexus

between the taxpayer and the municipality for purposes of the taxes levied by or

under the authority of Title 40 of the Code of Alabama or other provisions of law,

nor does the purchase of a delivery license conclusively determine that nexus does

not exist between the taxpayer and the municipality.

 

SECTION 22. License classifications

SEE ATTACHED SHEETS INCORPORATED HEREIN BY REFERENCE.

 

SECTION 23. License Fee Schedules.

SEE ATTACHED SHEETS INCORPORATED HEREIN BY REFERENCE.

 

SECTION 24. Exchange of information.

(a) The license officer may exchange tax returns, information, records, and other

documents secured by the municipality, with other municipalities adopting similar

ordinances for the exchange of taxpayer information, or with county or state

authorities. The license officer may charge a reasonable fee for providing such

information or documents. Any tax returns, information, records, or other

documents so exchanged shall remain subject to the confidentiality provisions,

restrictions, and criminal penalties for unauthorized disclosure as provided under

state or municipal law.

(b) Any such exchange shall be for one or more of the following purposes:

(1) Collecting taxes due.

(2) Ascertaining the amount of taxes due from any person.

(3) Determining whether a person is liable for, or whether there is probable

cause for believing a person might be liable for, the payment of any tax to

a state, county, or municipal agency.

(c) Nothing herein shall prohibit the use of tax returns or tax information by the

municipality in the proper administration of any matter administered by the license

officer. The license officer may also divulge to a purchaser, prospective purchaser as

defined pursuant to the regulations of the Alabama Department of Revenue, or successor

of a business or stock of goods the outstanding sales, use, or rental tax liability of the

seller for which the purchaser, prospective purchaser as defined pursuant to the

regulations of the Alabama Department of Revenue, or successor may be liable pursuant

to the Code of Alabama section 40-23-25, 40-23-82, or 40-12-224.

 

SECTION 25. License fees in Police jurisdiction.

Any person, firm, association, or corporation engaged in any business outside the

municipality but within the police jurisdiction hereof shall pay one-half of the amount of

the license imposed for like business within the municipality.

 

SECTION 26. Effective date.

This ordinance shall become effective on and after January 1, 2008.

         

SECTION 27. Severability.

The sections, paragraphs, sentences, clauses and phrases of this ordinance are

severable, and if any phrase, clause, sentence, paragraph or section of this ordinance shall be declared unconstitutional by a court of competent jurisdiction, then such ruling shall not affect any other paragraphs and sections, since the same would have been enacted by the municipality council without the incorporation of any such unconstitutional phrase, clause, sentence, paragraph or section.

 

SECTION 28. Repealer.

All ordinances or parts of ordinances in conflict with the provisions of this

ordinance are hereby repealed.

 

 

 

 

 

 

 

 

This ordinance shall become effective upon its due passage and publication as required by law.

 

DULY adopted and approved on this the

CITY OF HOLLYWOOD, ALABAMA

 

 

________________________

Rickey Keele

Mayor

 

________________________

ATTEST:

Lona Bradford

City Clerk

 

 

 

 

 

 

 

 

 

 

 

 

 

2002 NAICS TITLES/ BUSINESS LICENSE CODES

 

NAICS                                                                                                        FEE

 Code          CLASSIFICATION                                                         SCHEDULE

                         FARMING, CROP AND ANIMAL PRODUCTION

 

111998            FARMING AND CROP PRODUCTION                                                         50

 

112990            ANIMAL PRODUCTION– chicken farms, cattle ranch                                  50

 

                        FORESTRY AND LOGGING

 

113110            FORESTRY AND LOGGING                                                             50

 

                        FISHING, HUNTING AND TRAPPING

 

114119            FISHING, HUNTING AND TRAPPING- finfish, shellfish, other fish              50

 

                        SUPPORT FOR AGRICULTURE AND FORESTRY

 

115114            SUPPORT ACTIVITIES FOR AGRICULTURE AND FORESTRY

cotton gins, crop harvesting, farm management, post-harvest activities      50

 

                        OIL AND GAS EXTRACTION

 

211111            OIL AND GAS EXTRACTION– natural gas liquid extraction,

crude extraction                                                                                              40

 

                        MINING AND SUPPORT ACTIVITIES FOR MINING

 

212299            MINING -(except for oil and gas) all related mining activities                        40

           

213112            SUPPORT ACTIVITIES FOR MINING– for oil and gas mining activities,     50

oil/gas wells

 

                        ELECTRIC POWER AND GAS DISTRIBUTION

 

221111            ELECTRIC POWER GENERATION, TRANSMISSION, &

                        DISTRIBUTION (power companies)                                                              ILT

 

221112            NATURAL GAS DISTRIBUTION – (gas companies)                                    ILT

 

                        GENERAL AND RESIDENTIAL CONTRACTORS

 

236115            CONSTRUCTION OF BUILDINGS– general/residential contractors            3

           

236118            RESIDENTIAL REMODELERS                                                                    3

 

236200            HANDYMAN SERVICES                                                                               50

 

                        HOUSE MOVING

           

236400            HOUSE MOVING                                                                                           3

 

                        HEAVY AND CIVIL ENGINEERING CONSTRUCTION

 

237110            HEAVY AND CIVIL ENGINEEERING CONSTRUCTION– highway, bridge,            2

street, water, sewer

 

                        PROPERTY DEVELOPMENT

 

237200            PROPERTY DEVELOPMENT– developing, subdividing lots                                    3

 

                        SPECIALTY TRADE CONTRACTORS

 

238110            CONCRETE FOUNDATION/STRUCTURAL CONTRACTORS                              3

 

238130            CARPENTER CONTRACTOR                                                                                  3

 

238140            MASONRY CONTRACTOR                                                                                      3

 

238150            GLASS AND GLAZING CONTRACTOR                                                                  3

 

238160            ROOFING CONTRACTOR                                                                                       3

 

238190            WELDING CONTRACTOR                                                                                       3

 

238210            ELECTRICAL CONTRACTOR                                                                                 3

 

238220            PLUMBING CONTRACTOR                                                                         3

 

238230            HEATING/AIR CONTRACTOR                                                                                 3

 

238310            DRYWALL AND INSULATION CONTRACTOR                                                       3

 

238350            FINISH CARPENTRY CONTRACTOR                                                                     3

           

238320            PAINTING AND WALL COVERING CONTRACTOR                                               3

 

238400            FIRE SPRINKLER INSTALLATION CONTRACTOR                                               3

 

238450            SIGN BUILDING/ERECTION CONTRACTOR                                                         3

 

238990            ALL OTHER SPECIALTY TRADE CONTRACTOR                                     3

FOOD, BEVERAGE, TOBACCO MANUFACTURING

311511            DAIRY MANUFACTURING– butter, cheese, ice cream, etc.                                    52

311611            ANIMAL SLAUGHTERING– processing, canning, etc.                                             52

311811            BAKERIES– bread, pies, cakes, cookies, crackers, etc.                                           52

311999            FOOD MANUFACTURING– animal food, oils, sugar, confectionery,etc.                  52

312111            BEVERAGE MANUFACTURING– soft drinks, bottled water                                    52

312120            ALCOHOLIC BEVERAGE MANUFACTURING– breweries, wineries,                    52

312210            TOBACCO PRODUCT MANUFACTURING– cigarette, smokeless tobacco           52

                        TEXTILE AND TEXTILE PRODUCT MANUFACTURING

313111            TEXTILE MILLS FABRICATION– yarn, thread, nonwoven fabric, etc.                     52

314110            TEXTILE PRODUCT MILLS– carpet, rugs, curtains, rope, tire fabric,                      52

                        APPAREL AND ALLIED PRODUCT MANUFACTURING

315111            APPAREL MANUFACTURING– hosiery, outerwear, underwear, hats, etc. 52

316110            LEATHER & ALLIED PRODUCT MANUFACTURING– footwear, luggage,             52

handbag,

WOOD PRODUCT MANUFACTURING

321113            SAWMILLS                                                                                                                 52

321214            TRUSS MANUFACTURING                                                                                      52

321920            WOOD CONTAINER AND PALLET MANUFACTURING                                        52

321991            MANUFACTURED HOME                                                                                         52

321999            OTHER MISCELLANEOUS WOOD MANUFACTURING                                        52

                        PAPER MANUFACTURING

322110            PAPER AND PAPERBOARD MANUFACTURING– pulp mills, corrugated,             52

aluminum foil, stationary, etc.

323110            PRINTING & RELATED SUPPORT ACTIVITES                                                      1

                        PETROLEUM MANUFACTURING

324110            PETROLEUM AND COAL PRODUCT MANUFACTURING– refineries,                  52

asphalt shingle, asphalt paving mixture, lubricating oil

                        CHEMICAL MANUFACTURING

325110            CHEMICAL MANUFACTURING                                                                               52

325120            PHARMACEUTICAL AND MEDICINE MANUFACTURING                                    52

325130            SOAP, CLEANING COMPOUND, SURFACE AGENT MANUFACTURING           52

325998            OTHER MISCELLANEOUS CHEMICAL MANUFACTURING                                52

                        PLASTICS AND RUBBER PRODUCTS MANUFACTURING

326111            PLASTICS MANUFACTURING- plastic packaging film, pipe, bottles                      52

plumbing fixtures,etc.

326291            RUBBER PRODUCT MANUFACTURING– hoses, belts                                          52

326211            TIRE MANUFACTURING                                                                                          52

                        NONMETALLIC MINERAL PRODUCT MANUFACTURING

327121            BRICK AND STRUCTURAL CLAY MANUFACTURING– ceramic wall,                  52

floor tile

327215            GLASS PRODUCT MANUFACTURING– flat, pressed, blown glass                        52

327390            CONCRETE PRODUCT MANUFACTURING– cement, ready-mix, block,               52

brick, cut stone

327999            OTHER NONMETALLIC MANUFACTURING                                                          52

                        RIMARY METAL MANUFACTURING

331111            IRON AND STEEL MANUFACTURING– iron and steel pipe, rolled steel                52

331312            PRIMARY ALUMINUM PRODUCTION & PROCESSING– alumina refining            52

sheet, plate, extruded product

331422            COPPER PRODUCT MANUFACTURING                                                                52

331528            OTHER NONFERROUS FOUNDRIES                                                                     52

                        FABRICATED METAL PRODUCT MANUFACTURING

332111            IRON AND STEEL FORGING                                                                                   52

332116            METAL STAMPING 52

332312            FABRICATED STRUCTURAL METAL– cutlery, ornamental                                    52

332323            ORNAMENTAL AND ARCHITECTURAL                                                                 52

332710            MACHINE SHOPS– precision turned product, bolt, nut, screw                                 52

332812            METAL COATING AND ENGRAVING–                                                                     52

332992            SMALL ARMS AMMUNITION MANUFACTURING                                     52

332999            OTHER MISCELLANEOUS FABRICATION                                                            52

                        MACHINERY MANUFACTURING

333111            FARM MACHINERY AND EQUIPMENT MANUFACTURING– tractors,                  52

combines, lawn mowers, etc

333131            MINING MACHINERY AND EQUIPMENT MANUFACTURING                              52

333319            OTHER COMMERICIAL AND SERVICE MANUFACTURING– printing                   52

machinery, semi-conductor, food product machinery, office machinery

333414            HEATING MACHINERY MANUFACTURING– ventilation, refrigeration                   52

333415            AIR-CONDITIONING EQUIPMENT MANUFACTURING                                        52

333999            OTHER MISCELLANEOUS GENERAL PURPOSE MACHINERY             52

                        COMPUTER AND ELECTRONIC MANUFACTURING

334111            ELECTRONIC AND COMPUTER PRODUCT MANUFACTURING                        52

334119            OTHER PERIPHERAL COMPONENT MANUFACTURING                                    52

334310            AUDIO AND VIDEO EQUIPMENT MANUFACTURING                                          52

                        ELECTRICAL EQUIPMENT, APPLIANCE MANUFACTURING

335121            RESIDENTIAL, COMMERICIAL, INDUSTRIAL LIGHTING                        52

                        EQUIPMENT MANUFACTURING

335211            HOUSEHOLD ELECTRIC APPLIANCE MANUFACTURING– vacuum                 52

cleaner, refrigerator

335312            MOTOR AND GENERATOR MANUFACTURING                                                    52

335931            CURRENT AND NON CURRENT CARRYING WIRING MANUFACTURING        52

335999            OTHER MISCELLANEOUS EQUIPMENT MANUFACTURING                              52

                        TRANSPORTATION EQUIPMENT MANUFACTURING

336111            AUTOMOBILE MANUFACTURING– cars, trucks, motorcycles, boats                    52

336399            MOTOR VEHICLE PARTS MANUFACTURING– brakes, transmission,                  52

vehicle lighting systems, engines

336411            AIRCRAFT MANUFACTURING- planes, helicopter, hang gliders                           52

336412            AIRCRAFT ENGINE AND ENGINE PARTS MANUFACTURING                           52

                        FURNITURE AND RELATED PRODUCT MANUFACTURING

337110            FURNITURE AND RELATED PRODUCT MANUFACTURING– mattress, 52

blind and shades, tables, upholstered/wood furniture

                        MISCELLANEOUS MANUFACTURING

339112            SURGICAL AND MEDICAL INSTRUMENT MANUFACTURING                            52

339114            DENTAL EQUIPMENT MANUFACTURING                                                 52

339911            JEWELRY MANUFACTURING                                                                                 52

339912            SILVERWARE AND HOLLOWWARE MANUFACTURING                         52

339920            SPORTING AND ATHLETIC GOODS MANUFACTURING                         52

339931            DOLL AND STUFFED TOY MANUFACTURING                                                     52

339932            GAME, TOY AND CHILDREN’S GIFTS MANUFACTURING                                  52

339950            SIGN MANUFACTURING                                                                                         41

339992            MUSICAL INSTRUMENT MANUFACTURING                                                         52

339999            OTHER MISCELLANEOUS MANUFACTURING                                                     52

                        MERCHANT WHOLESALERS- DURABLE GOODS

423120            MOTOR VEHICLE SUPPLIES MERCHANT WHOLESALER                                 52

423130            TIRE AND TUBE MERCHANT WHOLESALER                                                      52

423140            MOTOR VEHICLE PARTS MERCHANT WHOLESALER                                       52

423210            FURNITURE MERCHANT WHOLESALER                                                             52

423220            HOME FURNISHING MERCHANT WHOLESALER                                                52

423310            LUMBER, PLYWOOD, MILLWORK MERCHANT WHOLESALER                        52

423390            OTHER CONSTRUCTION MATERIALS MERCHANT WHOLESALER                 52

423450            MEDICAL SUPPLY WHOLESALER                                                                        52

423490            OTHER PROFESSIONAL EQUIPMENT MERCHANT WHOLESALER                 52

423510            METAL AND MINERAL MERCHANT WHOLESALER                                            52

423710            HARDWARE MERCHANT WHOLESALER                                                 52

423720            PLUMBING AND HEATING EQUIPMENT MERCHANT WHOLESALER 52

423820            FARM & GARDEN EQUIPMENT WHOLESALER                                                   52

423830            INDUSTRIAL MACHINERY MERCHANT WHOLESALER                         52

423840            INDUSTRIAL SUPPLIES MERCHANT WHOLESALER                                         52

423999            OTHER MISCELLANEOUS MERCHANT WHOLESALER                         52

                        WHOLESALE TRADE

424410            GENERAL LINE GROCERY WHOLESALE                                                             41

424450            CONFECTIONERY MERCHANT WHOLESALERS                                    41

424470            MEAT PRODUCT WHOLESALE                                                                              41

424480            FRESH FRUIT WHOLESALE                                                                                   41

424710            WHOLESALE TRADE– wholesale gas distribution                                                   20

424111            WHOLESALE TRADE– paper, apparell, dairy products, meat products                  41

fruit, grain

                        MOTOR VEHICLE AND PARTS DEALERS

441110            NEW CAR DEALERS                                                                                                34

441120            USED CAR DEALERS                                                                                              35

441130            HEAVY EQUIPMENT DEALERS- NEW                                                                   36

441140            HEAVY EQUIPMENT DEALERS- USED                                                                 37

441220            MOTORCYCLE, BOAT, ATV VEHICLE DEALER                                                    34

441229            OTHER MOTOR VEHICLE DEALERS (NEW)                                                         34

441230            OTHER MOTOR VEHICLE DEALERS (USED)                                                       35

441310            AUTOMOTIVE PARTS AND ACCESSORIES STORE                                            1

441320            TIRE DEALERS                                                                                                         1

                        HOME FURNISHINGS, FURNITURE STORES

442299            HOME FURNISHINGS STORE                                                                                 1

443111            HOUSEHOLD APPLIANCE STORE                                                                         1

443112            RADIO, TELEVISION, AND OTHER HOUSEHOLD ELECTRONICS STORE       1

443120            COMPUTER & SOFTWARE STORE                                                                        1

                        BUILDING MATERIAL STORES

444110            HOME IMPROVEMENT CENTERS– paint, wallpaper, hardware                             1

444190            OTHER BUILDING MATERIAL (lumber, logs, tile, trim, electrical supplies)            1

444200            LAWN & GARDEN EQUIPMENT/SUPPLIES STORE                                             1

                        FOOD AND BEVERAGE STORES

445110            SUPERMARKETS AND OTHER GROCERY STORES                                           1

445120            CONVENIENCE STORES                                                                                         1

445210            MEAT MARKETS                                                                                                       1

445220            FISH AND SEAFOOD MARKETS                                                                            1

445230            FRUIT AND VEGETABLE MARKETS                                                                      1

                        HEALTH AND PERSONAL CARE STORES

446110            PHARMACIES AND DRUG STORE                                                             1

446130            OPTICAL GOODS STORE                                                                                       1

446199            OTHER HEALTH AND PERSONAL CARE STORES                                              1

                        GASOLINE STATIONS

447110            GASOLINE STATIONS- SINGLE HOSE                                                                  46A

447111            GASOLINE STATIONS- DOUBLE HOSE                                                                46B

                        CLOTHING AND CLOTHING ACCESSORIES STORES

448111            CLOTHING AND OTHER PERSONAL ITEMS STORE– clothing, luggage 1

448210            SHOE STORES                                                                                                         1         

448310            JEWELRY & GIFTS RETAIL STORE                                                                       1

                        SPORTING GOODS, HOBBIES AND BOOK STORES

451140            MUSICAL INSTRUMENT/SUPPLIES RETAIL                                                         1

451110            SPORTING GOODS AND HOBBIES RETAIL                                                         1

451211            BOOK STORE                                                                                                           1

451212            NEWSPAPER STANDS                                                                                            9

                        RETAIL GOODS

452000            GENERAL MERCHANDISE STORE                                                                        1

452910            WAREHOUSE CLUBS AND SUPER CENTERS                                                     1

452990            DOLLAR GENERAL STORE                                                                                    1

453110            FLORISTS                                                                                                                  1

453210            OFFICE SUPPLIES AND STATIONERY                                                                  1

453220            GIFT, NOVELTY, AND SOUVENIR STORE                                                 1

453310            USED MERCHANDISE STORE                                                                               1

453910            PET AND PET SUPPLIES STORE                                                                           1

453920            ART DEALERS                                                                                                          1

453930            MANUFACTURED (MOBILE) HOME DEALERS                                                    1

453991            TOBACCO STORE                                                                                                    1

453998            OTHER MISCELLANEOUS STORE                                                                        1

                        NON-STORE RETAILERS

454111            ELECTRONIC SHOPPING                                                                                       2

454113            MAIL-ORDER HOUSES                                                                                            2

454210            VENDING MACHINE OPERATORS-merchandise, food, drink, entertainment        56

454312            LIQUEFIED PETROLEUM GAS DEALER                                                               1         

454319            FUEL DEALERS                                                                                                        40

454390            TRANSIENT VENDOR                                                                                              20

454391            OTHER NON STORE RETAIL                                                                                  17

                        AIR, RAIL, WATER, AND TRUCK TRANSPORTATION

481111            AIR TRANSPORTATION– scheduled pasenger/ freight air, nonscheduled 45

chartered passenger/ freight

482111            RAIL TRANSPORTATION– transportation, ticket offices                                          45

state regulate 11-51-124

483111            WATER TRANSPORTATION– coastal, freight forwarders, inland, passenger         45

484110            TRUCK TRANSPORTATION– local, long-distance, freight, moving, storage           13

and terminal, state regulated 37-3-33

484210            HOUSEHOLD & OFFICE GOODS MOVING

                        TRANSIT AND GROUND PASSENGER TRANSPORTATION

485310            TAXI SERVICE COMPANY                                                                                       50

485320            LIMOUSINE SERVICE COMPANY                                                                           50

485510            CHARTER BUS INDUSTRY                                                                                     40

485999            OTHER TRANSIT AND GROUND TRANSPORTATION                                         50

486110            PIPELINE TRANSPORTATION                                                                                45

487110            SCENIC AND SIGHTSEEING TRANSPORTATION                                                45

                        SUPPORT ACTIVITIES FOR TRANSPORTATION

488119            OTHER AIRPORT OPERATIONS                                                                            50

488410            MOTOR VEHICLE TOWING                                                                         50

488999            HER SUPPORT ACTIVITIES                                                                                    50

                       

                        COURIERS, MESSENGERS, DELIVERY

492110            COURIERS-local messengers or postal service                                                       50

492120            DELIVERY- out of town                                                                                              4

                        WAREHOUSING AND STORAGE

493190            WAREHOUSING AND STORAGE                                                                            50

                        PUBLISHING INDUSTRIES

511110            NEWSPAPER PUBLISHERS                                                                                    53

511140            DIRECTORY AND MAILING LISTS PUBLISHERS                                     42

511199            OTHER PUBLISHERS                                                                                              53

                        MOTION PICTURE AND SOUND RECORDING INDUSTRIES

512131            MOTION PICTURE THEATERS– drive-ins, sit-ins                                                    1

512230            MUSIC PUBLISHERS                                                                                               1

512240            SOUND RECORDING STUDIOS                                                                              1

                        BROADCASTING

515111            RADIO NETWORKS                                                                                                 45

515112            RADIO STATIONS                                                                                                     45

515120            TELEVISION BROADCASTING                                                                               45

515210            CABLE AND OTHER SUBSCRIPTION                                                                   ILT

516110            INTERNET PUBLISHING AND BROADCASTING                                      42

                        TELECOMMUNICATIONS

517110            WIRED TELECOMMUNICATIONS                                                                           3

517211            PAGING                                                                                                                      ILT

517212            CELLULAR AND OTHER WIRELESS TELECOMMUNICATIONS                        ILT

517310            TELECOMMUNICATIONS RESELLERS                                                                 3

517410            SATELLITE TELECOMMUNICATIONS                                                                   ILT

517510            CABLE AND OTHER PROGRAM                                                                            ILT

517910            OTHER TELECOMMUNICATIONS                                                                          ILT

                        INTERNET SERVICE PROVIDERS

518111            INTERNET SERVICE PROVIDER                                                                            ILT

                        OTHER INFORMATION SERVICES

519190            OTHER INFORMATION SERVICES–  search portals, data processing                   50

hosting, news syndicates

                        MONETARY AUTHORITIES

521110            MONETARY AUTHORITIES- CENTRAL BANK- FEDERAL RESERVE                50

                        CREDIT INTERMEDIATION AND RELATED ACTIVITES

522110            COMMERCIAL BANKING                                                                                        44

522120            SAVINGS INSTITUTIONS                                                                                         44

522130            CREDIT UNIONS                                                                                                       44

522298            PAWN SHOP                                                                                                              53

522300            CHECK CASHING/ PAYDAY LOANS SERVICES                                                   50

522320            FINANCIAL TRANSACTION PROCESSING SERVICE                                          50

522390            OTHER CREDITRELATED ACTIVITIES– consumer lending, inter. trade                44

financing, mortgage and non-mortgage

                        SECURITIES, COMMODITIES, INVESTMENTS

523111            SECURITIES, COMMODITY CONTRACTS, AND OTHER FINANCIAL                50

                        INVESTMENTS AND RELATED ACTIVITIES– investment banking,portfolio

management, investment advice

                        INSURANCE CARRIERS AND ADJUSTERS

524126            INSURANCE, FIRE AND MARINE                                                                           58

524127            INSURANCE COMPANIES                                                                                 58 & 59

524128            INSURANCE, OTHER THAN FIRE AND MARINE                                                  59

524210            INSURANCE AGENCIES AND BROKERAGES                                                      49

524291            CLAIMS ADJUSTING                                                                                                49

                        FUNDS, TRUSTS AND OTHER FINANCIAL VEHICLES

525990            FINANCIAL VEHICLES– pension funds, health and welfare funds, trusts               50

estates, real estate investment

                        REAL ESTATE

531190            LESSORS OF REAL ESTATE– rental of mini-warehouses and storage                  45

buildings and other residential/ nonresidential buildings

531210            OFFICES OF REAL ESTATE AGENTS AND BROKERS                                       55

531311            REAL ESTATE PROPERTY MGMT. (RESIDENTIAL)                                             55

531312            REAL ESTATE PROPERTY MGMT. (NON-RESIDENTIAL)                                    55

531320            OFFICES OF REAL ESTATE APPRAISERS                                                           49

531350            FLEA MARKET/ TRADE DAY/ YARD SALE                                                            3

531390            OTHER RELATED ACTIVITIES TO REAL ESTATE                                                55

                        RENTAL AND LEASING SERVICES

532111            VEHICLE RENTAL AND LEASING                                                                          45

532220            FORMAL WEAR AND COSTUME RENTAL                                                            45

532230            VIDEO TAPE AND DISC RENTAL                                                                            45

532291            HOME HEALTH EQUIPMENT RENTAL                                                                   45

532295            HOUSEHOLD FURNITURE RENTAL                                                                      45

532299            OTHER CONSUMER GOODS RENTAL– electronics, appliances,              45

recreational goods

532412            CONSTRUCTION, MINING, AND INDUSTRIAL EQUIPMENT RENTAL               45

532420            OFFICE MACHINERY AND EQUIPMENT RENTAL                                                45

532490            OTHER COMMERCIAL AND INDUSTRIAL EQUIPMENT RENTAL                      45

532999            ALL OTHER RENTAL AND LEASING                                                                     45

                        LESSORS OF NON-FINANCIAL INTANGIBLE ASSETS

533110            LESSORS OF NON-FINANCIAL INTANGIBLE ASSETS                                       45

                        PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES

541110            OFFICES OF LAWYERS                                                                                           52

541199            OFFICES OF OTHER LEGAL SERVICES– notaries, title abstract                          50

541211            OFFICES OF CERTIFIED PUBLIC ACCOUNTANTS                                              50

541213            TAX PREPARATION SERVICES                                                                              50

541219            OTHER ACCOUNTING SERVICES– payroll, bookkeeping                          50

541310            ARCHITECTURAL SERVICES                                                                                 52

541330            ENGINEERING SERVICES                                                                                      52

541350            BUILDING INSPECTION SERVICES                                                                      50

541370            SURVEYING AND MAPPING                                                                                   50

541490            SPECIALIZED DESIGN SERVICES– interior design, industrial design                    50

graphic design, etc.

541519            COMPUTER RELATED SERVICES– computer programming, computer                50

systems design, computer facilities management

541618            MANAGEMENT CONSULTING SERVICES– human resources,marketing 50

environmental, administrative management, research and development

                        ADVERTISING

541810            ADVERTISING AGENCIES– public relations, media buying agencies and 42

media representatives

541850            DISPLAY ADVERTISING                                                                                          42

541860            DIRECT MAIL ADVERTISING                                                                                  42

541890            OTHER SERVICES RELATED TO ADVERTISING                                     42

                        OTHER PROFESSIONAL SERVICES

541910            MARKETING RESEARCH                                                                                        50

541921            PHOTOGRAPHY STUDIOS                                                                                      50

541930            TRANSLATION & INTERPRETATION SERVICES                                      50

541940            VETERINARY SERVICES                                                                                         52

541990            OTHER PROFESSIONAL SERVICES                                                                     50

                        MANAGEMENT OF COMPANIES AND ENTERPRISES

551120            MANAGEMENT COMPANIES– offices, enterprises, regional, corporate                 50

                        ADMINISTRATIVE AND SUPPORT SERVICES

561310            EMPLOYMENT PLACEMENT AGENCIES                                                              50

561320            TEMPORARY HELP SERVICES                                                                              50

561421            TELEPHONE ANSWERING SERVICES                                                                  50

561440            COLLECTION AGENCIES                                                                                        50

561450            CREDIT BUREAUS                                                                                                   50

561491            REPOSSESSION SERVICES                                                                                   50

561492            COURT REPORTING AND STENOGRAPHY                                                          50

561499            OTHER BUSINESS SUPPORT SEVICES                                                               50

561510            TRAVEL AGENCIES                                                                                                 50

561611 I          NVESTIGATION SERVICES                                                                         50

561612            SECURITY GUARD SERVICES                                                                               50

561613            ARMORED CAR SERVICES                                                                                    50

561621            SECURITY SYSTEMS SERVICES                                                                           50

561622            LOCKSMITHS                                                                                                           50

561710            EXTERMINATING AND PEST CONTROL SERVICES                                          50

561720            JANITORIAL SERVICES                                                                                          50

561730            LANDSCAPING SERVICES                                                                         50

561740            CARPET AND UPHOLSTRY CLEANING SERVICES                                             50

561790            OTHER SERVICES TO BUILDINGS AND DWELLINGS                                        50

561990            OTHER SUPPORT SERVICES                                                                                 50

                        WASTE MANAGEMENT AND REMEDIATION SERVICES

562111            RECYCLING COLLECTION SERVICES                                                                  50

562119            WASTE COLLECTION SERVICES– solid waste, hazardous and                            50

non-hazardous waste collection

562991            SEPTIC TANK AND RELATED SERVICES                                                 50

562998            OTHER MISCELLANEOUS SERVICES                                                                  50

                        EDUCATIONAL SERVICES

611111            EDUCATIONAL SUPPORT SERVICES– elementary, secondary, junior                  50

college and universities

611698            SCHOOLS AND INSTRUCTION– secretarial, cosmetology, technical                     50

and trade, fine arts, recreation, language, tutor, driving

                        HEALTH CARE PROFESSIONAL SERVICES

621111            OFFICES OF PHYSICIANS- medical doctors                                                           52

621210            OFFICES OF DENTISTS– dental surgeons, endodontists, orthodontists                 52

periodontists

621300            OFFICES OF OTHER HEALTH PRACTITIONERS                                     50

621310            OFFICES OF CHIROPRACTORS                                                                            52

621320            OFFICES OF OPTOMETRISTS                                                                                52

621330            OFFICES OF MENTAL HEALTH 52

621340            OFFICES OF PHYSICAL, OCCUPATIONAL AND SPEECH THERAPISTS          45

621391            OFFICES OF PODIATRISTS                                                                                    52

621399            OFFICES OF OTHER MISCELLANEOUS PROFESSIONALS                               52

621498            OUTPATIENT CARE CENTERS– day surgery clinics, HMO medical centers          50

dialysis

621511            MEDICAL LABORATORIES                                                                         50

621512            DIAGNOSTIC IMAGING CENTER                                                                           50

621600            MASSAGE THERAPISTS                                                                                         50

621610            HOME HEALTH CARE SERVICES                                                                          50

621910            AMBULANCE AND EMERGENCY FLIGHT SERVICES                                         50

621999            OTHER MISCELLANEOUS HEALTH SERVICES                                                   52

                        HOSPITALS

622110            GENERAL MEDICAL AND SURGICAL HOSPITALS                                             52

622210            PSYCHIATRIC AND SUBSTANCE ABUSE HOSPITALS                                       52

                        NURSING AND RESIDENTIAL CARE FACILITIES

623110            NURSING CARE FACILITIES                                                                                   50

623311            CONTINUING CARE RETIREMENT FACILITIES                                                   50

623990            OTHER RESIDENTIAL CARE FACILITIES                                                 50

                        SOCIAL ASSISTANCE SERVICES

624190            INDIVIDUAL AND FAMILY CARE SERVICES-child and youth services,                50

services for the elderly

624229            COMMUNITY HOUSING SERVICES                                                                       50

624410            CHILD DAY CARE SERVICES                                                                                 50

                        PERFORMING ARTS, SPECTATOR SPORTS, ARTISTS

711111            PERFORMING ARTS– theater and dance companies, musical groups                   50

and artists

711219            SPECTATOR SPORTS– sports teams and clubs, racetracks                                   50

711410            AGENTS AND MANAGERS FOR ARTISTS                                                            50

                        MUSEUMS, ZOOS, AND HISTORICAL SITES

712110            MUSEUMS AND HISTORICAL SITES                                                                     50

712130            ZOOS AND BOTANICAL GARDENS                                                                       50

                        AMUSEMENT AND RECREATION

713111            AMUSEMENT AND RECREATION INDUSTRIES– theme parks, casinos 50

713120            AMUSEMENT ARCADES                                                                                         50

713910            GOLF COURSES AND COUNTRY CLUBS                                                 12

713930            MARINAS                                                                                                                   45

713940            FITNESS AND RECREATIONAL CENTERS                                                           45

713950            BOWLING CENTERS                                                                                               45

713960            BILLIARDS/POOL ROOMS                                                                                      39

713990            OTHER AMUSEMENT AND RECREATIONAL CENTERS                         45

                        ACCOMMODATIONS

721111            HOTEL, MOTEL, BED AND BREAKFAST                                                              45

721211            RV (RECREATIONAL VEHICLE)                                                                             45

721310            ROOMING & BOARDING HOUSING                                                                       45

                        FOOD SERVICES AND ALCOHOL BEVERAGES

722110            RESTAURANTS– full-service, limited-service, cafeterias                                         60

722310            FOOD SERVICE CONTRACTORS                                                                          60

722320            CATERERS                                                                                                                60

722330            MOBILE FOOD SERVICES                                                                                      60

722410            RETAIL LIQUOR OFF PREMISES                                                                           22

722415            RETAIL BEER ON/OFF PREMISE                                                                           61

722420            RETAIL BEER OFF PREMISE                                                                                  61

722425            RETAIL WINE ON/OFF PREMISE                                                                            61

722430            RETAIL WINE OFF PREMISE                                                                                   61

722435            LOUNGE IN A HOTEL,MOTEL OR RESTAURANT                                                31

722440            LOUNGE NOT IN A HOTEL, MOTEL OR RESTAURANT                                      33

722445            RESTAURANT SERVING LIQUOR                                                                          29

722450            CLUB, CLASS I                                                                                                         29

722455            CLUB, CLASS II                                                                                                        32

722460            PACKAGE STORE                                                                                                    29

722465            MANUFACTURER                                                                                                     24

722470            WHOLESALE BEER                                                                                     18

722475            WHOLESALE WINE                                                                                                  19

722480            WHOLESALE BEER/WINE                                                                                      22

722485            WHOLESALE LIQUOR                                                                                             26

722490            WAREHOUSE                                                                                                            13

722495            SPECIAL RETAIL                                                                                                      17

722499            SPECIAL EVENTS RETAIL                                                                                      17

                        REPAIR AND MAINTENANCE

811111            GENERAL AUTOMOTIVE REPAIR– transmission, body, paint, glass, oil                50

change, other mechanic work

811192            CAR WASHES                                                                                                           50

811211            ELECTRONIC AND PRECISION EQUIPMENT REPAIR– computers, office           50

machinery, communication equipment

811490            PERSONAL AND HOUSEHOLD GOODS REPAIR– appliances, home and           50

garden equipment, reupholstery, footwear, leather goods

811999            OTHER MISC. REPAIR                                                                                             50

                        PERSONAL AND LAUNDRY CARE SERVICES

812111            BARBER SHOPS AND BEAUTY SALONS                                                 50

812113            NAIL SALONS                                                                                                           50

812199            OTHER PERSONAL CARE SERVICES– tanning beds, spas, etc.              50

812210            FUNERAL HOMES                                                                                                    50

812220            CEMETERIES AND CREMATORIES                                                                       50

812310            COIN-OPERATED LAUNDRIES                                                                               53

812320            DRYCLEANING AND LAUNDRY SERVICES                                                          50

812331            LINEN SUPPLY                                                                                                          50

812332            INDUSTRIAL LAUNDERERS                                                                                   50

812910            PET CARE SERVICES– grooming                                                                             50

812921            PHOTOFINISHING LABORATORIES- one-hour photo                                           50

812930            PARKING LOTS AND GARAGES                                                                            54

812950            BAIL BONDS SERVICES                                                                                         50

812960            MEDIUMS                                                                                                                   24

812990            OTHER PERSONAL SERVICES                                                                              50

                        RELIGIOUS, SOCIAL AND CIVIC ORGANIZATIONS

813111            RELIGIOUS, SOCIAL AND CIVIC ORGANIZATIONS– human rights,                     50

business associations, labor unions, political

814110            PRIVATE HOUSEHOLDS                                                                                         50

921190            GENERAL GOVERNMENT SUPPORT– executive offices, legislative                     50

bodies

922190            JUSTICE, PUBLIC ORDER, AND SAFETY ACTIVITIES– correctional                   50

institutions, parole offices

923130            ADMINISTRATION OF HUMAN RESOURCES                                                       50

924130            ADMINISTRATION OF ENVIRONMENTAL QUALITY PROGRAMS                      50

925110            ADMINISTRATION OF HOUSING PROGRAMS, URBAN PLANNING                  50

926160            ADMINISTRATION OF ECONOMIC PROGRAMS                                                  50

927110            SPACE RESEARCH AND TECHNOLOGY                                                              50

928110            NATIONAL SECURITY AND INTERNATIONAL AFFAIRS                         50

 

 

 

 

RATE SCHEDULES:

RATE SCHEDULE #1

Less than $5,000.00———————————————— $25.00

$5,000.00 and less than $10,000.00—————————- $50.00

$10,000.00 and less than $20,000.00————————– $75.00

$20,000.00 and less than $500,000.00———————— $75.00 plus 1/10 of 1% over $20,000.00

Over $500,000.00—————————————————-$555.00 plus 1/20 of 1% over $500,000.00

 

RATE SCHEDULE #2

Less than $50,000.00———————————————– $200.00

$50,000.00 and less than $100,000.00———————— $300.00

$100,000.00 and less than $500,000.00———————- $400.00 plus 1/10 of 1% over $100,000.00

$500,000.00 and less than $1,000,000.000——————-$800.00 plus 1/20 of 1% over $500,000.00

$1,000,000.00 and less than $5,000,000.00—————– $1,200.00 plus 1/40 of 1% over $1,000,000

Over $5,000,000.00————————————————- $2,500.00 plus 1/80 of 1% over $5,000,000

 

RATE SCHEDULE #3

Less than $10,000.00———————————————– $50.00

$10,000.00 and less than $50,000.00————————– $100.00

$50,000.00 and less than $100,000.00———————— $150.00

$100,000.00 and less than $500,000.00———————- $150.00 plus 1/10 of 1% over $100,000.00

$500,000.00 and less than $1,000,000.00——————- $550.00 plus 1/20 of 1% over $500,000.00

$1,000,000.00 and less than $5,000,000.00—————- $800.00 plus1/40 of 1% over $1,000,000.00

Over $5,000,000.00————————————————- $1,800.00 plus 1/80 of 1% over $5,000,000.00

 

RATE SCHEDULE #4

Up to $75,000.00—————————————————–$100.00 non-refundable

 

RATE SCHEDULE #5

Flat Rate—————————————————————-$5.00/ on each

 

RATE SCHEDULE #6

Flat Rate—————————————————————-$10.00/ on each

 

RATE SCHEDULE #7

Flat Rate—————————————————————-$15.00/ on each

 

RATE SCHEDULE #8

Flat Rate—————————————————————-$20.00/ on each

 

RATE SCHEDULE #9

Flat Rate—————————————————————-$25.00/ on each

 

RATE SCHEDULE #10

Flat Rate—————————————————————- $35.00

 

RATE SCHEDULE #11

Flat Rate—————————————————————- $50.00

 

RATE SCHEDULE #12

Flat Rate—————————————————————- $75.00

 

RATE SCHEDULE #13

Flat Rate—————————————————————- $100.00

 

RATE SCHEDULE #14

Flat Rate—————————————————————- $125.00

 

RATE SCHEDULE #15

Up to $150,000.00—————————————————- $150.00

 

RATE SCHEDULE #16

Flat Rate—————————————————————- $175.00

 

RATE SCHEDULE #17

Flat Rate—————————————————————- $200.00

 

RATE SCHEDULE #18

Flat Rate—————————————————————- $250.00

 

RATE SCHEDULE #19

Flat Rate—————————————————————- $275.00

 

RATE SCHEDULE #20

Flat Rate—————————————————————- $300.00

 

RATE SCHEDULE #21

Flat Rate—————————————————————- $350.00

 

RATE SCHEDULE #22

Flat Rate—————————————————————- $375.00

 

RATE SCHEDULE #23

Flat Rate—————————————————————- $400.00

 

RATE SCHEDULE #24

Flat Rate—————————————————————- $500.00

 

RATE SCHEDULE #25

Flat Rate—————————————————————- $600.00

 

RATE SCHEDULE #26

Flat Rate—————————————————————- $750.00

 

RATE SCHEDULE #27

Flat Rate—————————————————————- $1,000.00

 

RATE SCHEDULE #28

Flat Rate—————————————————————- $1,250.00

 

RATE SCHEDULE #29

Flat Rate—————————————————————- $1,500.00

 

RATE SCHEDULE #30

Flat Rate—————————————————————- $1,750.00

 

RATE SCHEDULE #31

Flat Rate—————————————————————- $2,000.00

 

RATE SCHEDULE #32

Flat Rate—————————————————————- $2,500.00

 

RATE SCHEDULE #33

Flat Rate—————————————————————- $3,000.00

 

RATE SCHEDULE #34

Less than $200,000.00——————————————— $250.00

Over $200,000.00—————————————————-$250.00 plus 1/20 of 1%

 

RATE SCHEDULE #35

Less than $200,000.00——————————————— $150.00

Over $200,000.00—————————————————-$150.00 plus 1/20 of 1%

 

RATE SCHEDULE #36

Less than $500,000.00——————————————— $300.00

Over $500,000.00—————————————————-$300.00 plus 1/20 of 1%

 

RATE SCHEDULE #37

Less than $500,000.00——————————————— $200.00

Over $500,000.00—————————————————-$200.00 plus 1/20 of 1%

 

RATE SCHEDULE #38

1st chair, operator or space————————————— $75.00

Each additional chair, operator or space——————— $50.00/each

 

RATE SCHEDULE #39

1st table—————————————————————- $100.00

Each additional table————————————————$75.00/each

 

RATE SCHEDULE #40

Less than $100,000.00——————————————— $100.00

$100,000.00 and less than $500,000.00———————- $100.00 plus 1/10 of 1% over $100,000.00

$500,000.00 and less than $1,000,000.00——————- $500.00 plus 1/20 of 1% over $500,000.00

$1,000,000.00 and less than $5,000,000.00—————- $750.00 plus 1/40 of 1% over $1,000,000.00

$5,000,000.00 and less than $10,000,000.00————— $1,750.00 plus 1/80 of 1% over $5,000,000.00

Over $10,000,000.00————————————————$2,400.00 plus 1/160 of 1% over $10,000,000.00

 

RATE SCHEDULE #41

Less than $100,000.00——————————————— $150.00

$100,000.00 and less than $500,000.00———————- $150.00 plus 1/10 of 1% over $100,000.00

$500,000.00 and less than $1,000,000.00——————- $550.00 plus 1/20 of 1% over $500,000.00

$1,000,000.00 and less than $5,000,000.00—————- $800.00 plus 1/40 of 1% over $1,000,000.00

Over $5,000,000.00————————————————- $1,800.00 plus 1/80 of 1% over $5,000,000.00

 

RATE SCHEDULE #42

Less than $20,000.00———————————————– $100.00

Over $20,000.00—————————————————– $100.00 plus 1/10 of 1% over $20,000.00

 

RATE SCHEDULE #43

Less than $20,000.00———————————————– $125.00

Over $20,000.00—————————————————– $125.00 plus 1/10 of 1% over $20,000.00

 

RATE SCHEDULE #44

Main Branch location———————————————— $125.00

Each additional branch location———————————- $50.00/each

Each ATM location—————————————————-$50.00/each

 

RATE SCHEDULE #45

Less than $50,000.00———————————————– $100.00

$50,000.00 and less than $100,000.00———————— $100.00 plus 1/10 of 1% over $50,000.00

$100,000.00 and less than $500,000.00———————- $150.00 plus 1/20 of 1% over $100,000.00

$500,000.00 and less than $1,000,000.00——————- $400.00 plus 1/40 of 1% over $500,000.00

Over $1,000,000.00————————————————- $1,525.00 plus 1/80 of 1% over $1,000,000.00

 

RATE SCHEDULE #46

[A] Single Hose- First Pump————————————– $40.00

Each additional single hose pump————————- $25.00

[B] Double Hose- First Pump————————————- $60.00

Each additional double hose pump———————— $30.00

[C] Tank trucks for delivering————————————– $100.00

 

RATE SCHEDULE #47

5 beds or less——————————————————— $125.00

Each additional bed————————————————- $8.00

 

RATE SCHEDULE #48

5 beds or less——————————————————— $75.00

Each additional bed————————————————- $8.00

 

 

RATE SCHEDULE #49

1 to 5 employees—————————————————– $125.00

6 to 10 employees————————————————— $175.00

11 to 15 employees————————————————– $225.00

16 to 20 employees————————————————– $275.00

21 to 50 employees————————————————– $400.00

51 to 75 employees————————————————– $600.00

76 to 100 employees———————————————— $1,000.00

Over 100 employees———————————————— $1,000.00 plus $50.00/each over 100 employees

 

RATE SCHEDULE #50

Less than $5,000.00————————————————- $25.00

$5,000.00 and less than $10,000.00————————— $50.00

$10,000.00 and less than $20,000.00————————- $100.00

$20,000.00 and less than $100,000.00———————– $100.00 plus 1/10 of 1% over $20,000.00

$100,000.00 and less than $500,000.00——————— $180.00 plus 1/20 of 1% over $100,000.00

$500,000.00 and less than $1,000,000.00——————- $380.00 plus 1/40 of 1% over $500,000.00

Over $1,000,000.00————————————————- $505.00 plus 1/80 of 1% over $1,000,000.00

 

RATE SCHEDULE #51

1 to 10 machines—————————————————–$20.00/each

Over 10 machines————————————————— $10.00/each

 

RATE SCHEDULE #52

Less than $100,000.00——————————————— $350.00

$100,000.00 and less than $1,000,000.00——————- $350.00 plus 1/10 of 1% over $100,000.00

$1,000,000.00 and less than $5,000,000.00—————- $1,250.00 plus 1/20 of 1% over $1,000,000.00

$5,000,000.00 and less than $10,000,000.00————– $3,250.00 plus 1/40 of 1% over $5,000,000.00

Over $10,000,000.00————————————————$4,500.00 plus 1/80 of 1% over $10,000,000.00

 

RATE SCHEDULE #53

Less than $50,000.00———————————————– $200.00

$50,000.00 and less than $500,000.00———————— $200.00 plus 1/10 of 1% over $50,000.00

$500,000.00 and less than $1,000,000.00——————- $650.00 plus 1/20 of 1% over $500,000.00

$1,000,000.00 and less than $5,000,000.00—————- $900.00 plus 1/40 of 1% over $1,000,000.00

Over $5,000,000.00————————————————- $1,250.00 plus 1/80 of 1% over $5,000,000.00

 

RATE SCHEDULE #54

1 to 25 spaces——————————————————– $100.00

Each additional space———————————————- $5.00/each

 

RATE SCHEDULE #55

Less than $50,000.00———————————————– $200.00

Over $50,000.00—————————————————– $200.00 plus 3/20 of 1% over $50,000.00

Each real estate salesperson———————————— $75.00/each

 

RATE SCHEDULE #56

1 to 50 machines—————————————————–$25.00/each

Over 50 machines————————————————— $20.00/each

 

RATE SCHEDULE #57 Square Footage

Less than 5,000—————————————————— $100.00

5,000 and less than 10,000—————————————- $200.00

10,000 and less than 20,000————————————– $300.00

20,000 and less than 30,000————————————– $350.00

30,000 and less than 40,000————————————– $400.00

40,000 and less than 50,000————————————– $450.00

50,000 and less than 60,000————————————– $500.00

60,000 and less than 70,000————————————– $550.00

70,000 and less than 80,000————————————– $600.00

80,000 and less than 90,000————————————– $650.00

90,000 and less than 100,000———————————— $700.00

Over 100,000———————————————————-$700.00 plus .01 per sq ft over 100,000

 

RATE SCHEDULE #58 Insurance Fire/Marine

4% of gross premiums

 

RATE SCHEDULE #59 Insurance other than Fire/Marine

$10.00 plus 1% of gross premiums

 

RATE SCHEDULE #60

Less than $10,000————————————————— $50.00

$10,000 and less than $25,000———————————– $100.00

$25,000 and less than $1,750,000—————————— $100.00 plus 1/10 of 1% over 25,000.00

Over $1,750,000—————————————————– $1825.00 plus 1/20 of 1% over 1,750,000.00

 

RATE SCHEDULE #61  Retail Beer/Wine (Off Premises)

Flat Fee—————————————————————- $75.00 (1/2 of amount charged by AL)

 

 

ILT = In Lieu of Taxes