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Proposed Columbia Occupational License Ordinance No. 430.11

The following is the text in its entirety of the revisions proposed at the regular April 2007 monthly meeting of the Columbia City Council. A second reading would be the first Monday in May unless a special session is called for the purpose of a second reading.

ORDINANCE NO. 430.11
AN ORDINANCE AMENDING AN ORDINANCE IMPOSING AN OCCUPATIONAL LICENSE TAX ON ALL BUSINESSES, TRADES, OCCUPATIONS AND PROVISIONS OPERATING WITHIN THE CITY OF COLUMBIA, KENTUCKYBE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF COLUMBIA, KENTUCKY, as follows, to wit:


That the occupational license tax ordinance is hereby amended to add classifications and update rates to the Schedule of Fees Subsection 110.13 of Chapter 110 of the Citys Ordinance Codification.

Section A

The following amounts are the fees to be paid by each applicant when applying for an occupational license as required by 110.01. The fees indicated are annual amounts unless otherwise noted. All businesses, trades, occupations, and professions within the city shall be classified as follows and shall be assessed the license fee following each classification:

The following trades, occupations and professions shall pay a license fee per person engaged in the stated trade, occupation or profession, regardless of the legally entity employed in the conduct of the stated trade, occupation or profession, at the annual rate specified; provided, however, that any person paying a license fee specified if he has attained the age 65 on the due date for payment of the license fee: in the event an application for a license for a new business is filed after January 1st, contrary provisions of this chapter notwithstanding, only one-half of the occupational license fee which is required to be charged pursuant to the provisions of this chapter shall be required for the issuance of the license for the balance of that fiscal year:

Group I

Accountants, C.P.A., Each$75.00$100.00
Architects, Each$75.00$100.00
Attorneys, Each$75.00$100.00
Chiropractors, Each$75.00$100.00
Dentists, Each$75.00$100.00
Engineers, Licensed Professional, Each$75.00$100.00
Optometrists, Each$75.00$100.00
Physicians and Surgeons, Each$75.00
Health Care Professionals Physicians, Surgeons,Nurse Practitioners, etc., Each$150.00
Health Care Facilities (i.e. Mental Health, Home Health)$75.00
Nursing Homes & Hospitals (operating for profit) $150.00
Veterinarians, Each$100.00

Group II
Auctioneers, Each$25.00$35.00
Barbers, Each$25.00$35.00
Beauticians, Each$25.00
Bookkeepers, Each$25.00$35.00
Cosmetologists, Eachdel>$25.00$35.00
Insurance Adjusters, Each (Independent Adjusters)del>$25.00$35.00
Massage Therapists$35.00Surveyors, Registered, Eachdel>$25.00$35.00

Group III
Cabinet Makers, Each$25.00
Carpenters, Each$25.00
Concrete Workers, Each$25.00
Electricians, Each$25.00
Equipment Operators, Each$25.00
Insulators, Each$25.00
Masons, Each$25.00
Painters and Paper Hangers, Each$25.00
Pipefitters, Each$25.00
Plasterers, Each$25.00
Steelworkers, Each$25.00
Roofers, Each$25.00
Tin and Sheetmetal Worker, Each$25.00
Tree Trimmers, Each$25.00
Welders, Each$25.00

(All of the above will be charged as Limited Contractors in Section B)

Section B

The following trades, occupations and professions shall pay a license fee per legal entity employed in the conduct of the stated trade, occupation or profession at the annual rate specified:
Advertising Agency$50.00$75.00
Air Conditioning & Heating Sales & Services$50.00$75.00
Antique Dealers$25.00$35.00
Apartments$75.00$100.00
Appliances, Sales & Services$75.00$100.00
Appraisal Services$50.00
Auto Detailing$50.00
Auto Parts (Wholesale) Stores$75.00$100.00
Auto Repair Services$25.00$35.00
Auto Sales & Services (New & Used), Per Lot$100.00$150.00
Auto Sales Only (Used), Per Lot$40.00$75.00
Auto Wrecking & Salvage$25.00$35.00
Bakeries & Bakery Goods$35.00$50.00
Beauty Schools & Schools of Cosmetology$50.00$75.00
Billiards & Pool Rooms$50.00$75.00
Boat Sales & Services$50.00$75.00
Bottling Plants & Distribution$150.00$200.00
Bowling Alleys$80.00$100.00
Building Supply HousesGeneral Lines$100.00$150.00
Building Supply HousesSpecialty Lines$50.00$75.00
Car Wash$25.00$50.00
Carpet Sales & Installation$50.00$75.00
Cellular Phone Sales & Services$50.00
Check Cashing Services$75.00
Cigarette & Tobacco Sales$75.00
Coal Dealers$50.00$75.00
Computer Sales & Services$50.00$30.00$50.00
Consignment Stores$75.00
Contractors, General$75.00$100.00
Contractors, Limited$40.00$60.00
Credit Bureaus and/or Collection Agencies$25.00$50.00
Dairy Products, Sales & Distributions$75.00$100.00
Dance Halls, where admission is charged$50.00$75.00
DaycaresIncludes child, adult & convalescent homes$75.00
Delivery Servicesmessages, parcels & other small items$50.00$75.00
Detective Agencies$20.00$35.00
Drug Stores$75.00$100.00
Dry Cleaners$50.00$75.00
Dry Goods Sales$75.00$100.00
Electrical Equipment & Supplies, Sales$75.00$100.00
Fabric Shops$25.00$50.00
Farm Implement Sales & Services$100.00$150.00
Feed, Seed, Fertilizers & Farm Supplies, Sales$75.00$100.00
Finance Companies, including small loan companies& Credit Unions$100.00$150.00
Fitness Centers$50.00
Florists$50.00$75.00
Fruit & Vegetable Vendors Fruit / Vegetable Markets$25.00 $50.00
Funeral Homes$100.00$150.00
Furniture Stores$75.00$100.00
Gasoline Distributors$75.00$100.00
Gasoline Service Stations$50.00$75.00
Grocery Stores & Food Markets (Retail)$115.00$150.00
Hardware Stores$75.00$100.00
Hotels & Motels$75.00$100.00
Ice, Productions & Distributions$25.00 $35.00
Insurance Agency$75.00$100.00
Internet Services$35.00
Investment Services$50.00

Janitorial Services$20.00$35.00
Jewelry Stores$75.00$100.00
Junk Dealers$25.00$35.00
Laundries (Including self-service)$50.00$75.00
Lawn Care Services$35.00
Locksmith Services$35.00

Mail Order Houses$75.00$100.00
Manufacturing & Fabrication$75.00$100.00
Medical Equipment Rental & Sales$75.00Mobile Home & Trailer Sales & Services$75.00$100.00
Monument Sales$35.00$50.00
Motorcycle Sales & Services$50.00$75.00
Multi Department and/or Discount Stores$250.00$350.00
Newspapers$75.00$100.00
Novelty & Craft Sales$25.00$50.00
Nursery & Landscaping Services$50.00$75.00
Office Equipment & Supplies$50.00$75.00
Pawn Brokers$50.00$75.00
Pest Control/Extermination$35.00$50.00
Pet Sales & Grooming$50.00
Photo Studios$50.00$75.00
Printing Shops$75.00$100.00
Radio /Television /Satellite Sales & Services$50.00$75.00
Ready-To-Wear Clothing$50.00$75.00
Real Estate Agencies$75.00$100.00
Rentals of Personalty, e.g. equipment, autos, etc.$50.00$75.00
Repair Service (Service work not otherwise specified inthis ordinance)$25.00$35.00
Restaurants (Including drive-in restaurants)$50.00$75.00
Retail Sales$50.00Shoe Repair Shops$25.00$35.00
Shoe Stores$50.00$75.00
Sign Painters & Sign Makers$25.00$50.00
Skating Rinks$50.00$75.00
Sporting Goods$50.00$75.00
Stockyards$100.00$150.00
Tanning Salons$50.00
Tax Services$50.00

Taxi Services (per cab)$25.00$35.00
Theaters$50.00$75.00
Tire Recapping & Vulcanization$75.00$100.00
Tires, Sales & Services$75.00$100.00
Trailer Parks-containing mobile homes$75.00$100.00
* Unloading (General)$30.00
Upholstery Shops$25.00$50.00
Variety Stores $75.00$100.00
Wholesale Houses & Dealers$75.00$100.00
Wrecker / Towing Services$25.00$35.00
Any other trade, business or occupation not herein specified,including agents & representatives of same$25.00$50.00
*Vehicles which regularly utilize city streets for purpose of loading & unloading goods, materials, etc. (i.e., 25 times per year or more)

Section C:

The following shall pay a daily rate as specified:
Carnivals, Circuses, and similar exhibitions except those sponsored by a non-profit organization such as churches, charities, schools & civic groups$100.00$150.00

Hucksters selling merchandise from place to place froma vehicle or on foot $10.00$20.00

Hypnotists, Palmists, Fortune Tellers, Phrenologists, etc.$25.00$35.00
Medicine Vendors$25.00$35.00

Peddlers & Solicitors Daily Temporary Vendors (i.e. unestablished business not operating from permanent structure)$10.00$15.00
Section D:

The following shall pay an annual rate as specified:
Annual Temporary Vendors (i.e. unestablished business notoperating from permanent structure) $95.00
Section E:

All businesses must be in compliance with the Columbia Zoning Regulations.
All ordinances or parts thereof now in conflict herewith are to the extent of said conflict hereby repealed.
This ordinance shall become effective immediately upon its adoption and publication as required by law.
  • FIRST READING: ___________________
  • SECOND READING:_________________
  • PUBLICATION: _____________________

____________________________
PATRICK R. BELL, MAYOR

ATTEST:


____________________________
CAROLYN EDWARDS, CITY CLERK


This story was posted on 2007-04-03 14:06:14
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