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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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