Amend Ordinace Levy Privilege Taxes Sect 160a

Transcript

SCHEDULE OF PRIVILEGE LICENSE FEES CITY OF NEW BERN EFFECTIVE A y 14 k kye JULY 1 2011 Fk Y Fee Duplicate License 510 Fee Change in business not affecting tax due 510 Advertising Agency SL 535 35 Amusements Not otherwise taxed Amusements Bingo Amusements Circuses menageries Amusements Dances SL 25 SL 50 50 athletic SL 25daylocation 25 public schools exempt Drivein oroutdoor theaters SL 5100 25 Amusements Exhibition 25 Amusements Electronic Amusements not contests otherwise taxed per day Amusements gaming operations per machine Games per machine SL 5 Amusements Jukeboxes Amusements Miscellaneous Amusements Miscellaneous place Amusements Motion Amusements Not otherwise taxed Amusements Park Amusements Pinball machines Amusements Riding devices shooting gallery Amusements Video Amusements Wrestling music machines 25 SL 5200 200 SL 525 25 SL 5100 100 SL max per game games Hatcheries Pets Livestock dealers Animals Pets Pet store Animals Pets Pets home occupation Other than Auto Rental Limousine Auto Taxicab 25location 5 SL etc max 25location 25 SL 5 boxing promoter Pets Rental 5 SL 25 SL 25 amusement Animals Rental 5 SL 5 picture shows theaters per screen Animals Auto 55 per machine otherwise taxed not 25 SL 25 5 SL 25 25 per machine 25 510 sales grooming motor kennels sales or vehicle dealer per vehicle Gross receipts units grooming 25 SL Gross Receipts 50 SL 50 50 per vehicle 515 Automotive Auto equipment dealers retail Automotive Auto equipment dealers wholesale Automove ti Auto uo re Automotive Car Automotive Carwash Automotive Fuel oil lubricants kerosene retail Automotive Fuel oil lubricants kerosene wholesale Automotive Garage SL 12 50 50 512 Automotive Gas oil petroleum 50 512 Automotive Motor vehicle Automotive Motor vehicle dealers resident Automotive Motorcycle dealers Automotive Service station Automotive Tires recapping pp g SL 12 50 Automotive Wrecker service SL 12 50 p air shops p polishing 50 SL 37 50 537 SL 37 50 50 37 20 SL 1 L 5 automatic or 50 12 SL 12 50 waxing or coin 50 12 operated self operated SL 12 50 50 12 SL 12 50 SL 50 12 t Can Tax C N products distributor SL 12 50 dealers itinerant SL 300 100 SL 525 25 50 SL 12 50 12 SL 12 50 50 512 50 12 50 12 Barber Beauty Shops BarberBeauty Schools SL 2 50 50 2 Barber Beauty Shops Barber shop per chair SL 50 2 50 2 Barber Beauty Shops Beauty shop per chair SL 2 50 50 2 Barber Beautyy Shops p Manicurist Barber Beauty Shops Nail Cemetery operated for per manicurist shop SL 2 50 50 2 SL 2 50 50 2 profit Communications Telegraph companies Communications TV 50 Antenna community Contractors Carpenter shops Contractors Concrete dealers Contractors Contractor Contractors Demolition of Contractors Electrical Contractors Elevatorssprinklers sales Contractors Heating Contractors Insulation contractor Contractors Landscaping Contractors Painting w NC State license Contractors Paper w satellite systems SL 50 50 SL 25 25 10 SL 10 NC State license buildings contractor SL 10 SL 10 510 SL 550 50 SL 100 installation 5100 C contractor A w SL 50 NC State license contractor hanging w SL 10 10 SL 10 SL 55 NC State license SL 510 5 Gross Receipts 10 Page 1 of 5 SCHEDULE OF PRIVILEGE LICENSE FEES CITY OF NEW BERN EFFECTIVE JULY 1 2011 Contractors Paving Contractors Plumbing Contractors Roofing Energy Coal Energy Gas Financial contractor w NC contractor Coke dealers bottled SL 10 10 50 NC State license SL 510 w 10 SL 50 bulk bottled Loan company State license SL 50 contractor 50 container or SL 50 50 SL 100 100 Food Bakery wholesale outside city w distribution Food Bakery wholesale inside city 15 Food Bakery products retail 15 Food Beer on premises sales inside city 15 SL 15 Food Beer off Food Beer Food Beer Food Candy Food Caterers Food Dairies or creameries inside city 50 Food Dairies or creameries outside 525 Food Doughnut Food Fruit Food Grist mill premises SL 5 wholesale SL 50 37 wine wholesale 50 37 SL 62 50 confections wholesale 50 62 manufacturer 50 12 25 roasters vegetable per machine produce stand farmers 25 are 25 exempt Food Ice Food Ice cream retail Food Ice wholesale manufacturing Food Meats retail Food Meats wholesale Food Peanut Food Popcorn p Food Packing House Food Restaurant Food Restaurant 04 seats SL 25 25 Food Restaurants seats SL 25 25 Food Sandwiches manufactured Food Wine on premises SL 15 Food Wine off premises SL 10 Food Wine wholesale cream cream out of city per vehicle for deliveries state delivery per vehicle 2 0 SL 5 distribution SL 12 50 50 12 Gross receiptsunits 50 per machine roasters roasters or over no 25 per machine distributor seats 5 50 SL 42 50 or 50 42 wholesale 25 15 10 50 SL 37 Funeral Homes Undertakers Hotel Lodging Hotel Hotel Lodging Rooming house Housing 25 50 2 50 37 coffin retailers motels per 50 1 min of 25 SL 1 min of 25 room per SL 50 SL room 1min of 25 10 Mobile home sales 25 Junk Junk dealers Junk Scrap 550 iron or metal processors Gross Laundry Dry Cleaners e local Dry cleaners Laundry Dry Cleaners Laundries coin Laundry Dry Cleaners Laundries Laundry Dry Cleaners Laundry or linen service inside city only Laundry Dry Cleaners Laundry or linen service inside city solicits outside county Manufacturing Brick Manufacturing Fertilizer Manufacturing General Manufactu ring Medicine SL 50 Whlseunits 50 operated per machine dry cleaners outside city or SL 50 50 SL 100 SL 50 50 12 50 100 SL 50 manufacturing 25 manufacturing 50 50 525 Merchant Retail Antiques Merchant Retail Awning Merchant Retail Bicycles Merchant Retail Merchant Retail Boats Merchant Retail Brokers Merchant Retail Building materials dealers Merchant Retail Ceramics Merchant Retail Chain Merchant Retail Christmas trees Merchant Retail Clothing Merchant Retail Coin gift shops or tent 30 makers 515 accessories sales motors Bookstores news 50 magazine stands commission merchants store 25 trailer sales 525 not otherwise taxed 50 25 50 in addition to merchants license 50 25 store Gross dealers receiptsunits 50 Page 2 of 5 SCHEDULE OF PRIVILEGE LICENSE FEES CITY OF NEW BERN EFFECTIVE JULY 1 2011 aPlu Merchant Retail Department Merchant Retail Drug Merchant Retail Electronics radios Merchant Retail Fabric Merchant Retail Farm machinery Merchant Retail Feed stores Merchant Retail Fertilizer dealers Merchant Retail Florist Merchant Retail Furniture store Gross receiptsunits store Gross TVstereos shops Gross 50 25 store 30 50 Merchant Retail Groceries Merchant Retail Hardware Merchant Retail Hobby shops Merchant Retail Irrigation systems Merchant Retail Jewelry Merchant Retail General Merchant Merchant Retail Nursery plants Office supplies pp Merchant Retail Pawn brokers Merchant Retail Pianos organs Merchant Retail Picture Merchant Retail receipts units 550 50 Merchant Retail Greenhouses Retail receiptsunits Gross receiptsunits store pet shops Gross receipts units Gross receipts units Gross receiptsunits 50 stores Gross receiptsunits Gross receipts units 25 SL Gross receipts units Gross SL 250 musical instruments receipts units 250 5 framing 50 Pottery dealer manufacturing sales 50 Merchant Retail Precious metals dealer 50 Merchant Retail Scale 50 Merchant Retail Security system sales Merchant Retail Trading stamp Merchant Retail Video rental dealers sales repair sales Merchant Wholesale Electric Merchant Wholesale Seafood Merchant Wholesale Dealer Merchant Wholesale General 25 Whlseunits 25 Whlseunits 50 Artists Exhibition Miscellaneous Exhibition not Miscellaneous Exhibitions or Miscellaneous Fortune tellers Miscellaneous Ice Miscellaneous Miscellaneous place of Miscellaneous Miscellaneous not Miscellaneous Monument works Miscellaneous Oxygen Miscellaneous Tattoo Miscellaneous Weight Watchers diet Patent 550 only supply companies Miscellaneous Patents 50 coupon book dealers 50 otherwise taxed 50 performers 50 200 distribution manufacturing or per day otherwise taxed or 25 amusement marble 25 engaged in for profit 50 yards 50 commercial gas company tubes or containers 50 parlor per person 50 centers 50 rights and formulas Peddlers Flea market operator who Peddlers Flea market vendor Peddlers Fruit Peddlers Itinerant merchant Peddlers On foot Peddlers With vehicle Postage Freight Vegetable 50 rents space to vendors 200 50 produce stands 25 5100 10 25 Delivery of packages parcels 50 Publishing Directories Publishing Newspaper contests Publishing Newspaper contests semiweekly Publishing Newspaper Publishing Newspaper other than daily 515 Publishing Printing company 50 Recreation Agricultural fair Recreation Bowling alleys per alley Recreation Golf driving range Golf courses Recreation maps printing wholesale 5100 daily editions 50 550 publishing daily editions Recreation Gymnasium health spa Recreation Pool tables 5100 50 SL 10 10 50 50 body building 50 SL 25 25 Page 3of5 SCHEDULE OF PRIVILEGE LICENSE FEES CITY OF NEW BERN EFFECTIVE JULY Recreation Recreation putt course miniature golf Putt Skating rink or swimming pool Recreation Traveling Recreation Traveling company daily theatrical vaudeville Recreation Traveling company first week theatrical vaudeville additional weeks company 1 2011 50 50 theatrical vaudeville or moving picture moving picture or or 25 25 moving picture 250 Recreation Campground or trailer park Clothing rental tuxedos and prom dresses Rental 50 Gross units receipts Rental Marina 50 Rental Parking lot 50 Rental Equipment Rental Mobile home 50 550 park Repairs Aircraft Repairs Awning Repairs Bicycle repairs 10 Repairs sprinklers repair Elevators 510 maintenance tents 10 manufacturing repair 510 Repair Gunsmith 10 Repair Hatchery 25 Repair sheet metal shop Machine 50 Repair Mattress 10 Repair Mobile home repair service 510 Repair Refinish furniture 10 Repair General 10 Repair Shoe repair Repair Upholstery shop Repair Welders renovation repair shop 510 15 510 Services Blacksmith Services Carpet Services Check Services Collection agency Services Daycare 0 50 children Services Daycare Services 149 children Daycare 100 200 Services 200 children Daycare 150 300 Services Daycare over 200 children 5400 Services Driver instruction Services Emigrant employment agents Services Employment agents Services House Services Instruction Services Internet Services Interior decorating shop 10 rug cleaners 25 cashing 50 50 50 99 children 50 or 5100 school 50 550 100 moving Services Janitorial 510 dance etc art music 25 Gross units receipts 50 cleaning service 25 or Services Locksmith 550 Services Lumber 25 Services Messenger service 50 Services Power wash service 510 Services Public or business Services Schools private correspondence trade 50 Services Seamstress 510 Services Security guard Services Septic tank pumping Services Shoe shine Services Shoe shine stand per Services Tailor Services Tailor mending Services Travel agency agent or services patrol Sale or 550 machine 510 seat custom 10 garments 510 repair only 10 50 Signs Painting manufacturing Signs service 50 automatic making 50 repairs 515 or rental Sundries Prepared foods chips nabs etc 550 550 Sundries Prepared foods sandwiches etc 50 Sundries Soda fountain 50 Sundries Soft drinks arms per arm 50 Page 4 of 5 SCHEDULE OF PRIVILEGE LICENSE FEES CITY OF NEW BERN EFFECTIVE JULY 1 2011 Tar Sundries Tobacco 550 Tanning beds per bed Trucking Moving 10 transfer company Warehouse cold storage Warehouse Cotton warehouses Warehouse Storage warehouse Warehouse Tobacco warehouse Weapons Dealers Blank plants 75 freezer lockers 25 525 25 cartridge pistols Weapons Dealers Bowie Weapons Dealers Knives Weapons Dealers Metallic Weapons Dealers Pistols knives 25 SL 50 similar articles 50 SL 200 200 SL 50 50 cartridge SL 50 50 firearms SL 50 50 Page 5 of 5