BPOL Ordinance


Section 4-7.2-23. Personal service occupations; license tax rate.

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

Ambulance services
Animal grooming
Animal hospital
Auctioneering
Adult and child care services
Cemeteries (except non-profit)
Chartered clubs
Civil marriage celebrant
Cleaning of any kind of tangible or real property
Day nursery, preschool
Dental laboratory
Diaper services
Extermination services
Fumigating or disinfecting services
Funeral directors, services
Furnishing labor services
Hair care services: barber shops, beauty salons
Hauling, transfer, transport
Health and fitness clubs
House, animal, plant sitting
House cleaning services
Instruction, tutoring, training services or courses
Interior decorating
Janitorial services
Kennels
Laundering, dry cleaning, pressing, dyeing services
Massage practitioners
Notary publics
Nurses registries
Personal care services: manicure, pedicure, tanning, facials
Photographers
Physician registries
Piano tuning
Picture framing, gilding
Press clipping services
Private hospitals (except non-profit corporations)
Private schools (other than religious, non-profit)
Retirement, convalescent, life care resident services
(except non-profit corporations)
Sales of money orders, travelers' checks
Scalp treatment establishments
Seamstress services
Tailoring services
Taxi, limousine or bus services
Taxidermists
Turkish, Roman or other like bath or bath parlor
Upholstery and drapery services
U-drive-it companies
Vehicle title services
Wake-up services
Weight management programs
X-ray laboratories

 


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