BPOL Ordinance

Section 4-7.2-22. Business service occupations; license tax rate.

Every person conducting or engaging in business service occupations, businesses, trades or callings shall pay an annual license tax of Nineteen Cents for each One Hundred Dollars of gross receipts. Business service occupations, businesses, trades or callings include, by way of illustration, but are not limited to, persons who provide or operate:

Addressing letters or envelopes
Advertising agent, agency or firm
Agents/Agencies: collection, credit bureau, employment, tour  operator or travel
Audio-visual studios
Auto damage estimator service
Boarding Horses
Correspondent (news) establishment or bureau
Data processing, computer service, systems development
Drafting services
Erecting, installing, removing, storing awnings
Impounding lots
Lawn development and maintenance
Leasing any kind of tangible personal property
Livery stables
Messenger services
On line computer services, computer time share services
Operating analytical or engineering laboratories
Packing, crating, shipping, hauling or moving goods or materials.
Paging or beeper communication services
Parking lots, garages
Photo copying, photostating, facsimile copying
Plating or chromiumizing metals or other materials
Polling, tabulating services
Private detectives
Promotional agents or agency
Promoters of arts and craft shows
Protective agency or bodyguard
Public relations counselors
Publicity services, booking agents, concert managers
Realty multiple listing service
Royalty and/or franchise firms
Septic tank cleaning
Sign painting, window lettering, vehicle lettering
Storage of any kind of tangible personal property
Swimming pool maintenance and management
Telephone answering services
Temporary help services, firms
Title insurance company
Towing services
Tree surgery, trimming, removal
Uniform or linen services
Vehicular, electric, business or commercial advertising


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