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Occupational License Tax Ordinance - Page 2

ORDINANCE 9537

ADOPTED METROPOLITAN COUNCIL NOV. 25, 1992

Page 1 of OLT Ordinance
Page 3 of OLT Ordinance
Page 4 of OLT Ordinance

Section 15.  RETAIL DEALERS IN MERCHANDISE, SERVICES, AND RENTALS

(A)  For every fixed location retail dealer in merchandise, services, and rentals, including but not limited to all businesses enumerated in this Section, the license shall be based on the total business activity and shall be based on the table below:

If the Gross Sales are:  

As Much As

But Less Than

The Annual
License Shall Be:

     
$         0  $    50,000 $   50
50,000 75,000 60
75,000 100,000 90
100,000 150,000 120
150,000 200,000 180
200,000 250,000 250
250,000 300,000 300
300,000 400,000 360
400,000 500,000 500
500,000 600,000 650
600,000 750,000 800
750,000 1,000,000 900
1,000,000 1,500,000 1,200
1,500,000 2,000,000 1,800
2,000,000 2,500,000 2,400
2,500,000 3,000,000 3,000
3,000,000 3,500,000 3,600
3,500,000 4,000,000 4,200
4,000,000 4,500,000 4,800
4,500,000 5,000,000 5,400
5,000,000 5,500,000 6,000
5,500,000 .............. 6,200

(B) This schedule includes but is not limited to the following businesses:

Abstractors; advertising agencies; ambulance services; amusement parks; appraisers; barbershops; beauty salons; boats or barge carriers of freight or passengers; bonding companies, surety companies or bondsmen; business, professional or instructional schools; cable television businesses; carpet and rug cleaning businesses; cold storage plants or refrigerated lockers; collecting agencies; commercial reporting or rating agencies; credit bureaus; decorators; detective agencies; elevator repair, service, and maintenance businesses; employment agencies; engravers; ferry boats; flea market participants; health or recreational clubs; insurance adjusters; jewelers; businesses engaged in leasing, renting, or licensing the use of movable property; medical transportation services; miniature golf links; motor vehicle carriers of freight or passengers; motor vehicle rentals; motor vehicle repair and repainting shops; motor vehicle storage businesses; operators of coin vending and weighing machines; packing houses for meats and fish; parking lots; photographers; railroad carriers of freight or passengers; repair businesses; restaurants, coffee houses, or other eating establishments; retail dealers in boats, retail dealers in merchandise; retail dealers in motor vehicles; service businesses; sign painting; skating rinks; steam cleaning, steam dyeing, or steam pressing businesses; steam or electric laundering businesses; storage businesses; storage rooms or landings; taxicab services; theaters; tourist camps; towboat or tugboat businesses; trackless trolleys or buses; transportation businesses; trucking businesses; undertakers and funeral directors; warehouses; washaterias or laundromats; watchman agencies; and wreckers and tow truck services; hospitals; and wholesale and retail dealers in mobile home sales, rentals, mobile home repairs, and travel agencies.

(C) For every dealer in merchandise, service, and rentals not otherwise provided for by this Ordinance or by special laws, whether conducted as principal, agent, or commission, or otherwise, the license tax shall be based on the amount of gross sales and receipts, at the rate set above. Gross receipts of advertising agencies shall not include funds used to purchase media time/space on behalf of clients. After a business has operated for at least one full calendar year, if the annual gross sales and receipts for the previous year are less than two thousand five hundred dollars ($2,500), no license tax shall be due under this Section for the current year.

(D)(1) For every pawnbroker, or person keeping a loan office and engaged in lending money on articles pawned or pledged and for each and every money broker, money lender, or person lending money on, or purchasing time, wages, or salaries of laborers, clerks, or other wage earners or other persons, whether the same be earned or unearned, and whether the business is conducted in an office or otherwise, the license tax shall be based on the amount of gross sales and receipts from any retail sales plus the amount of loans made by the business. However, the minimum license tax paid by pawnbrokers licensed under the provisions of this Subsection shall be $300.

(D)(2) The "amount of loans made", for the purposes of this Subsection, shall mean the total of all amounts of funds or goods advanced to borrowers and the amounts paid for notes or other similar evidences of indebtedness purchased or otherwise acquired from others.

(D)(3) In the case of a new business, the basis for the first years' license shall be provided for in Section 5 and Section 9 of this ordinance, except that the "amount of the loans made" shall be substituted for "gross revenue".

(D)(4) Notwithstanding the provisions of Subsection B, the maximum license tax paid by dealers in mobile home sales, rentals, or mobile home repairs licensed under the provisions of this section shall be $800.

Section 16. WHOLESALE DEALERS IN MERCHANDISE, SERVICE AND RENTALS; RETAIL DEALERS TO INSTITUTIONAL CONSUMERS; SHIPBUILDERS; AND CONTRACTORS

(A) For every fixed location wholesale dealer in merchandise, service and rentals, retail dealers to institutional consumers, shipbuilders, and contractors, including but not limited to all businesses enumerated in this Section, the license shall be based on the total business activity and the amount of said license shall be as shown in the following table:

If the Gross Sales are:  

As Much As

But Less Than

The Annual
License Shall Be:

     
$           0 $   100,000 $   50
100,000 150,000 75
150,000 250,000 100
250,000 500,000 150
500,000 600,000 200
600,000 800,000 250
800,000 1,000,000 300
1,000,000 1,500,000 400
1,500,000 2,000,000 500
2,000,000 2,500,000 700
2,500,000 3,000,000 900
3,000,000 4,000,000 1,000
4,000,000 5,000,000 1,250
5,000,000 5,500,000 1,800
5,500,000 6,000,000 2,400
6,000,000 6,500,000 3,000
6,500,000 7,000,000 3,600
7,000,000 7,500,000 4,200
7,500,000 8,000,000 4,800
8,000,000 9,000,000 5,200
9,000,000 10,000,000 5,600
10,000,000 11,000,000 6,000
11,000,000 12,000,000 6,400
12,000,000 13,000,000 6,800
13,000,000 14,000,000 7,200
14,000,000 ............... 7,500

(B) This schedule includes, but is not limited to, the following businesses:

Wholesale dealers in merchandise, service, and/or rentals; retail or wholesale dealers in building materials; retail dealers to farmers or institutions; shipbuilders and contractors, both lump sum and cost plus. The maximum license tax paid by a retail dealer of building materials shall not exceed six thousand, two hundred dollars ($6,200). After a business has operated for at least one full calendar year, if the annual gross sales and receipts for the previous year are less than two thousand five hundred dollars ($2,500), no license tax shall be due under this Section for the current year.

Section 17. BUSINESS OF LENDING OR OF DEALING OF NOTES SECURED BY CHATTEL MORTGAGES OR OTHER LIENS

(A) For every person, firm, corporation, or association or persons engaged in the business of purchasing, selling, trading in, or lending on unsecured notes or on notes secured by chattel mortgages, or other statutory liens, being commonly known as finance or securities companies, a license based on the amount of loans made by the business shall be required. The license shall be based on the amount of loans made by the business and the amount of said license shall be as shown in the following table:

If the Gross Sales are:  

As Much As

But Less Than

The Annual
License Shall Be:

     
$            0     $    250,000 $   50
250,000 500,000 100
500,000 750,000 150
750,000 1,000,000 200
1,000,000 1,250,000 250
1,250,000 1,500,000 300
1,500,000 1,750,000 350
1,750,000 2,000,000 400
2,000,000 2,250,000 450
2,250,000 2,500,000 500
2,500,000 3,000,000 550
3,000,000 3,500,000 600
3,500,000 4,000,000 650
4,000,000 4,500,000 700
4,500,000 5,000,000 750
5,000,000 5,500,000 800
5,500,000 6,000,000 850
6,000,000 6,500,000 900
6,500,000 7,000,000 950
7,000,000 7,500,000 1,000
7,500,000 8,000,000 1,050
8,000,000 8,500,000 1,100
8,500,000 9,000,000 1,150
9,000,000 9,500,000 1,200
9,500,000 10,000,000 1,250
10,000,000 11,000,000 1,350
11,000,000 12,000,000 1,450
12,000,000 13,000,000 1,550
13,000,000 14,000,000 1,650
14,000,000 15,000,000 1,750
15,000,000 16,000,000 1,850
16,000,000 17,000,000 1,950
17,000,000 18,000,000 2,050
18,000,000 19,000,000 2,150
19,000,000 20,000,000 2,250
20,000,000 25,000,000 2,500
25,000,000 30,000,000 3,000
30,000,000 35,000,000 3,500
35,000,000 ............... 3,700

(B) The "amount of loans made", for the purposes of this Section, shall mean the total of all amounts of funds or goods advanced to borrowers and the amounts paid for notes or other similar evidences of indebtedness purchased or otherwise acquired from others.

(C) In the case of a new business, the basis for the first year's license shall be provided for in Section 5 and Section 9 of this Ordinance, except that the "amount of the loans made" shall be substituted for "gross revenue".

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