VINTON OCCUPATIONAL LICENSE FEE SCHEDULE (1750)

Transcription

1 VINTON OCCUPATIONAL LICENSE FEE SCHEDULE (1750) Need help in calculating your license? Specific License Questions: Phone: (800) select option 1 then 6 then 1.

2 1 00 Abstractors - Section Abstractors and title company - Section Advertising agency - Section Air transportation - Section Ambulance service - Section Amusement hall - Section Amusement park - Section Answering service - Section Appraiser - Section Archery range - Section Arena - Section Armored car service - Section Auction barn - Section Auto auction - Section Auto for hire - Section Auto title service - Section Bail bondsmen - Section Barbershop - Section Barge carrier-freight - Section Barge carrier-passengers - Section Baseball park - Section Bath house - Section Beauty salon - Section Billing agency - Section Boat carrier-freight - Section Boat carrier-passengers - Section Boat dealer - Section 354 Maximum License $ Boat landing - Section Boat launching -Section Boat marina - Section Boats-retail - Section Body piercing - Section 354 Copy of Board Health Permit Required before issuance of license Bonding company - Section Bondsman - Section Bowling alley - Section Bus line - Section Business, professional, or instructional schools - Section Cable television business - Section Campground - Section Car wash - Section Carpet cleaning business - Section Catering service - Section Cemetery - Section Child care service - Section Cigarette vending machines - Section Cleaning service - Section 354 1

3 47 00 Clothing store - Section Coffee house - Section Coin operated laundry - Section Cold storage plant - Section Collection agency - Section Common carrier - Section Commercial reporting or rating agencies - Section Computer sales/service - Section Concession - Section Copy service - Section Crating service - Section Credit bureau - Section Custodial service - Section Dance Hall - Section Day care center - Section Decorator - Section Deep sea salvage - Section Delivery service - Section Detective agency - Section Dispatcher - Section Dog grooming - Section Dog kennel - Section Dog training - Section Drag strip - Section Driving school - Section Dry cleaner - Section Dyeing - Section Eating establishment - Section Electroplating service - Section Elevator repair business - Section Elevator service business - Section Employment agency - Section Engraver - Section Escort service - Section Exhibition show - Section Ferry boat - Section Film developing - Section Fireworks - Section Fee $ \ $ Session (1) June 25th through July 5th and Fireworks - Section Fee $ Session (2) December 15th through January 1st Fireworks - Section Fee $ Sessions 1 & Firing range - Section Flea market participant - Section Fortune teller - Section Freezer locker - Section Freight transportation - Section Funeral director - Section Garage - Section 354 1

4 91 00 Garage collection - Section Gardening service -Section Golf course - section Golf practice range - Section Grocery store - Section Health club - Section Home health service - Section Hospital (for profit) - Section Insurance adjuster - Section Janitorial service - Section Jeweler - Section Jewelry store - Section Junkyard - Section Laboratory - Section Landscaping service - Section Laundromat - Section Laundry - Section Lawn service - Section Leasing movable property - Section Limousine service - Section Maid service - Section Mailing room - Section Mailing/packaging business - Section Management training school - Section Massage service - Section Medical transportation service - Section Messenger service - Section Miniature golf link - Section Mobile home dealer-retail - Section 354 Maximum Fee $ Mobile home dealer-wholesale - Section 354 Maximum Fee $ Mobile home park - Section 354 Maximum Fee $ Mobile home rental - Section 354 Maximum Fee $ Mobile home repairs - Section 354 Maximum Fee $ Modeling agency - Section Monogramming - Section Motor freight line - Section Motor vehicle carrier-freight - Section Motor vehicle carrier-passengers - Section Motor vehicle dealer - Section 354 Maximum License $ Motor vehicle rentals - Section Motor vehicle repainting shop - Section Motor vehicle repair shop - Section Motor vehicle storage business - Section Movie theatre - Section Moving business - Section Music school - Section Newspaper clipping service - Section 354 1

5 Nurse's registry - section Operation of office building - Section Operator of coin vending machine - Section Packing house for meat or fish - Section Packing service - Section Palm reading, psychic, etc. - Section Parking lot - Section Pawn Brokers - Section 354 Minimum Fee $ Photo Lab - Section Photographer - Section Postal service, private - Section Private Investigator - Section Professional School - Section Race Track - Section Railroad carrier-freight - Section Railroad carrier-passengers - Section Recreational beach - Section Recreational club - Section Reducing salon - Section Refrigerated locker - Section Renting movable property - Section Repairs business - Section Repairs - Section Restaurant - Section 354 Copy of Board Health Permit Required before issuance of license. Only applies to 00 "New" businesses Retail dealer - Section Riding academy - Section Salvage yard - Section School private - Section Security business - Section Self defense training - Section Service business - Section Shoe shine parlor/stand - Section Sightseeing tours - Section Sign Painting - Section Sitter service - Section Skating rink - Section Stable - Section Steam cleaning business - Section Steam pressing business - Section Storage business - Section Storage room or landing - Section Surety company - Section Swim club - Section Swimming pool service - Section Tattooing - Section Taxicab Service - Section 354 1

6 Taxidermist - Section Theatre - Section Tourist Camp - Section Tow Truck service - Section Towboat business - Section Trailer park - Section Transportation business - Section Travel agency - Section Tree service - Section Truck escort service - Section Truck wash - Section Trucking business - Section Tugboat business - Section Undertaker - Section Vehicle escort service - Section Vending machine operator - Section Warehouse - Section Washateria - Section Watchman agency - Section Weight loss business - Section Wrecker service - Section Wrecking yard - Section Wrestling arena - Section Aircraft Dealers-wholesale - Section Building Material Dealer-Retail - Section 355 Maximum Contractor - Section 355 Maximum License $ Drilling Service - Section Grain Elevator - Section Heavy Equipment dealer - Section House Moving - Section Leasing immovable property - Section Motor vehicle dealer-wholesale - Section 355 Maximum Oil Well Service - Section Renting immovable property - Section Renting movable property - Section Retail sales to farmers - Section Retail sales to institutions - Section Wholesale dealer in merchandise-wholesale - Section Shipbuilders - Section Wholesale dealer in services - Section Mortgage company - Section Mortgage broker - Section Oil and gas lease broker - Section Produce broker - Section Rental management commission - Section Slaughterhouse-commission basis - Section Steamboat/steamship agency - Section 357 4

7 Stock or bond brokerage - Section Sugar Broker - Section Sugar Factor - Section Alcohol distiller - Section Auctioneer - Section Cotton compress business - Section Cotton factor business - Section Cotton future brokerage - Section Grain commission house - Section Livestock auction house - Section Livestock auctions - Section Lumber broker - Section Manufacturers agent - Section Merchandise broker - Section Real estate broker - Section 357 Maximum License $2, Cotton Pickeries - Section Owners or lessees of toll bridges or ferries - Section Cellular telephone - Section Mobile phone - Section Natural gas utility Electric utility - Section Finance company - Section Telegraph - Section Telephone business - Section Waterworks - Section Utility company - Section Retail dealers in gasoline and motor fuel Maximum 01 License $6, Must Also Purchase Retail 1.1 Accountant Architect Attorney at law Bacteriologist Chemical engineer Chemist

8 Chiropodist Civil engineer Counseling service Dentist Doctor Electrical engineer Engineer Lithographer Mechanical engineer Oculist Osteopath Physician Printer Veterinarian Air Hockey table $20 per hockey table Amusement device- Mechanical $50 per device Amusement device- Mechanical $20 per device

9 Antique show $ Arts and crafts fair $ Baseball - professional $1,000 Bed and breakfast - per room must also purchase retail $2.00 for each sleeping room plus license under code a retail license. Bed and breakfast - retail license Table 1 must also purchase per room license under code Table Billiard Table $20 per table 287 Boarding House - per room must also purchase retail 00 license under code Boarding House - retail license Table 1 must also purchase per room license under code Table 1 $2.00 for each sleeping room plus a retail license Bowling games - mechanical $20 per machine Carnival $ Circus $ Coin operated amusement device $50 per device Coin operated amusement device $20 per device Concert $ Foosball table $20 per table Football - professional $1, Grip test machine $20 per machine Gun show $ Hawker $ Hotel - per room license must also purchase retail license under code Hotel - retail license see Table 1 must also purchase per room license under code Table 1 $2.00 for each sleeping room plus a retail license Itinerant vendor $ Itinerant vendor - seafood/produce $ Juke Box $20 per juke box Kiddie rides $20 per kiddie rides Merry go round $20 per merry go round 307 Motel - per room license must also purchase retail 00 license under code Motel - retail license - see Table1 must also purchase per room license under code Table 1 $2.00 for each sleeping room plus a retail license Peddler $ Peddler - produce $ Peddler - seafood $ Pinball machine $50 per machine Pool table $20 per table Professional sports $1, Pulse rate monitor $20 per monitor 316 Rooming house - per room license must also purchase 00 retail license under code Rooming house - retail license see Table 1 must also purchase per room license under code Table 1 $2.00 for each sleeping room plus a retail license.

10 Special event $ Sports professional $1, Television - coin operated $20 per television Traveling show $ Video game $50 per video game 323 Nursing Home -gross - must also purchase Nursing 00 Home per room license under code Nursing Home - per room license - must also purchase Nursing Home -gross license under code Table 1 $2.00 for each sleeping room plus amount based on total gross Wholesale boat dealer Section 355 Maximum License $ Pharmacy - Licensed by St of Louisiana Board of Pharmacy and 80% of gross revenues of business comes from the filling of prescription drugs. Class A Liquor Class A Beer Consumed On Premises Copy of State Liquor Permit Required before license is issued. This only applies for "New" licenses. Class A Beer Consumed On Premises Copy of State Liquor Permit Required before license is issued. This only applies for "New" licenses. Class B Liquor Sold On Premises, if beer sold also purchase code Copy of State Liquor Permit Required before license is issued. This only applies to "New" licenses. Class B Beer Sold On Premises, if liquor sold also purchase code Copy of State Liquor Permit Required before license is issued. This only applies to "New" licenses. Purchase at city hall Purchase at city hall Purchase at city hall Purchase at city hall Special Provisions, Caps or Deductions Business/citation Exempted Businesses Business/Citation Boat Dealers (deduction-cap)/47:361 (D) Agricultural or Horticultural Pursuits/47:360(e) onal permits)/40: Alcoholic Beverage Dealers, Wholesale/47:360(d) Contractors (capp and special provision)/47:362(a) Banks/47:360(e) Hotels/Motels (license per room)/47:359 (I) Blind Persons/47:360(a) Hotels/Motels (more than 1 license/location)/47:346 Broadcasters, Radio & TV/47:360(d) Lessors (special provision)/47:362(c) Direct Sellers as Peddlers/47:359(c) (2) Motor Vehicle Dealers (deduction-cap)/47:361(d) Farmers Cooperatives/47:360(e), and Title 3 Nursing Homes (deduction)/47:359(i) Farmers and their employees/3:493 Pawnbrokers ($300 minimum).47:354(d) Insurance Companies/47:362(e) Railroads (special provision)/47:362(d) La. Artists & Craftsmen (non-profit shows)/47:360(b) Real Estate Broker (cap)/47:342(7) Manufacturers Agents/47:359(c)(2) Retail Building Materials Dealers (cap)/47:355(b) Manufacturers/47:360(f)

11 Service Stations (excise tax deduction)/47:361(a) Ministers/47:360(e) Small Businesses (under $2,500)/47:3549c) & 355(b) Stocks & Bonds, Interstate (deduction)/47:361 Undertakers (deduction-outside payments)/47:361(b) Vending/Weighing Machines (one license)/47:346 Newspapers/47:360(e) Non-profit Organizations/47:360(c) Other exempted businesses/47:360 Sawmills/47:360(e)

12 Louisiana Occupational License Tax Tables Prepared by the Louisiana Municipal Association RETAIL R.S. 47:354 TABLE 1 WHOLESALE R.S. 47:355 TABLE 2 PUBLIC UTILITIES TABLE 5 If the Gross Sales Are: If the Gross Sales Are: If the Gross Sales Are: As Much As But Less Than License Fee As Much As But Less Than License Fee As Much As But Less Than License Fee $ - $ 49, $ $ - $ 99, $ $ - $ 19, $ $ 50, $ 74, $ $ 100, $ 149, $ $ 20, $ 24, $ $ 75, $ 99, $ $ 150, $ 249, $ $ 25, $ 37, $ $ 100, $ 149, $ $ 250, $ 499, $ $ 37, $ 49, $ $ 150, $ 199, $ $ 500, $ 599, $ $ 50, $ 74, $ $ 200, $ 249, $ $ 600, $ 799, $ $ 75, $ 99, $ $ 250, $ 299, $ $ 800, $ 999, $ $ 100, $ 149, $ $ 300, $ 399, $ $ 1,000, $ 1,499, $ $ 150, $ 199, $ $ 400, $ 499, $ $ 1,500, $ 1,999, $ $ 200, $ 249, $ $ 500, $ 599, $ $ 2,000, $ 2,499, $ $ 250, $ 499, $ $ 600, $ 749, $ $ 2,500, $ 2,999, $ $ 500, $ 749, $ 1, $ 750, $ 999, $ $ 3,000, $ 3,999, $ 1, $ 750, $ 999, $ 2, $ 1,000, $ 1,499, $ 1, $ 4,000, $ 4,999, $ 1, $ 1,000, $ 1,249, $ 3, $ 1,500, $ 1,999, $ 1, $ 5,000, $ 5,499, $ 1, $ 1,250, $ 1,499, $ 3, $ 2,000, $ 2,499, $ 2, $ 5,500, $ 5,999, $ 2, $ 1,500, $ 1,749, $ 4, $ 2,500, $ 2,999, $ 3, $ 6,000, $ 6,499, $ 3, $ 1,750, $ 1,999, $ 5, $ 3,000, $ 3,499, $ 3, $ 6,500, $ 6,999, $ 3, $ 2,000, $ 2,249, $ 6, $ 3,500, $ 3,999, $ 4, $ 7,000, $ 7,499, $ 4, $ 2,250, $ 2,499, $ 6, $ 4,000, $ 4,499, $ 4, $ 7,500, $ 7,999, $ 4, $ 2,500, ******************** $ 7, $ 4,500, $ 4,999, $ 5, $ 8,000, $ 8,999, $ 5, $ 5,000, $ 5,499, $ 6, $ 9,000, $ 9,999, $ 5, RETAIL GASOLINE R.S 47:354.1 TABLE 1.1 $ 5,500, ****************** $ 6, $ 10,000, $ 10,999, $ 6, If the Gallons Sold Are: $ 11,000, $ 11,999, $ 6, LENDING R.S 47:356 TABLE 3 $ 12,000, $ 12,999, $ 6, If the Gross Sales Are: $ 13,000, $ 13,999, $ 7, As Much As But Less Than License Fee $ 14,000, ******************** $ 7, ,999 $ ,000 84,999 $ As Much As But Less Than License Fee COMMISSION R.S. 47:357 TABLE 4 85, ,999 $ $ - $ 249, $ If the Gross Sales Are: 110, ,999 $ $ 250, $ 499, $ , ,999 $ $ 500, $ 749, $ , ,999 $ $ 750, $ 999, $ As Much As But Less Than License Fee 275, ,999 $ $ 1,000, $ 1,299, $ $ - $ 14, $ , ,999 $ $ 1,250, $ 1,499, $ $ 15, $ 19, $ , ,999 $ $ 1,500, $ 1,749, $ $ 20, $ 24, $ , ,999 $ $ 1,750, $ 1,999, $ $ 25, $ 29, $ , ,999 $ $ 2,000, $ 2,249, $ $ 30, $ 39, $ , ,999 $ $ 2,250, $ 2,499, $ $ 40, $ 49, $ ,000,000 1,499,999 $ 1, $ 2,500, $ 2,999, $ $ 50, $ 64, $ ,500,000 1,999,999 $ 1, $ 3,000, $ 3,499, $ $ 65, $ 79, $ ,000,000 2,499,999 $ 2, $ 3,500, $ 3,999, $ $ 80, $ 99, $ ,500,000 2,999,999 $ 3, $ 4,000, $ 4,499, $ $ 100, $ 124, $ ,000,000 3,499,999 $ 3, $ 4,500, $ 4,999, $ $ 125, $ 149, $ ,500,000 3,999,999 $ 4, $ 5,000, $ 5,499, $ $ 150, $ 174, $ ,000,000 4,499,999 $ 4, $ 5,500, $ 5,999, $ $ 175, $ 199, $ ,500,000 4,999,999 $ 5, $ 6,000, $ 6,499, $ $ 200, $ 249, $ ,000,000 5,499,999 $ 6, $ 6,500, $ 6,999, $ $ 250, $ 299, $ 1, ,500,000 ******************* $ 6, $ 7,000, $ 7,499, $ 1, $ 300, $ 349, $ 1, $ 7,500, $ 7,999, $ 1, $ 350, $ 399, $ 1, $ 8,000, $ 8,499, $ 1, $ 400, $ 449, $ 1, $ 8,500, $ 8,999, $ 1, $ 450, $ 499, $ 1, $ 9,000, $ 9,499, $ 1, $ 500, $ 549, $ 2, $ 9,500, $ 9,999, $ 1, $ 550, $ 599, $ 2, $ 10,000, $ 10,999, $ 1, $ 600, $ 649, $ 2, $ 11,000, $ 11,999, $ 1, $ 650, $ 699, $ 2, $ 12,000, $ 12,999, $ 1, $ 700, $ 749, $ 2, $ 13,000, $ 13,999, $ 1, $ 750, $ 799, $ 3, $ 14,000, $ 14,999, $ 1, $ 800, $ 849, $ 3, $ 15,000, $ 15,999, $ 1, $ 850, $ 899, $ 3, $ 16,000, $ 16,999, $ 1, $ 900, $ 949, $ 3, $ 17,000, $ 17,999, $ 2, $ 950, ********************** $ 3, $ 18,000, $ 18,999, $ 2, $ 19,000, $ 19,999, $ 2, $ 20,000, $ 24,999, $ 2, $ 25,000, $ 29,999, $ 3, $ 30,000, $ 34,999, $ 3, $ 35,000, ****************** $ 3,700.00