§ 11-24. Taxes enumerated.

On the trades, professions, agencies, business operations and other subjects set out in this section, the following taxes shall be levied and collected.

A

(1)

Abattoirs. (A slaughterhouse.) See merchants tax (subsection (137)). Every person engaged in the business of operating an abattoir.

(2)

Advertising. (G.S. 105-86) No person shall distribute handbills, circulars, dodgers, pamphlets, cards or pictures or any advertising material of any kind by placing the material in or upon any motor vehicle standing or parked on a city street or upon vehicles parked on city owned properties. Materials may be placed on private property only after first securing written permission from property owner. Littering is against the law and violators will be subject to prosecution as a misdemeanor.

a.

Advertising agency. Includes radio and TV. See service (subsection (188)). There will be a maximum cap [of] two hundred dollars ($200.00).

b.

Advertising outdoor. (G.S. 105-86) Construction, repairing, repainting or erecting any sign on walls, buildings, roofs, or hanging supported sign over streets or sidewalks, any and all such work in which is used ladders of scaffoldings. This license does not include sign painting or billboard and bulletin advertising. See (subsection (171)) per annum ..... $35.00

Not applicable to theatres taxed by G.S. 105-37 where permission of owner has been secured.

c.

Distributing handbills, or printed material for commercial or promotional purposes on private property:

Per day ..... 3.00

Per annum ..... 20.00

d.

Reserved.

e.

Reserved.

f.

Advertising not otherwise specifically taxed, see service (subsection (188)). There will be a maximum cap of two hundred dollars ($200.00).

Political signs and all advertisements must comply with city codes and regulations including the sign ordinance and all laws pertaining to litter. No fee is required for political signs.

(3)

Agents. Manufacturer's agents or representatives and/or sales offices (not stocking merchandise or goods) See service (subsection (188)). There will be a maximum cap of two hundred dollars ($200.00).

a.

Collecting and claim agencies. (G.S. 105-45) Every person operating for profit a collection agency for the purpose of collecting invoices, notes, or indebtedness from one (1) person in favor of another, (not applicable to licensed attorney), per annum ..... 50.00

b.

Emigrant agents. (G.S. 105-90) Every person engaged in the business of procuring laborers for employment outside of the state, per annum ..... 50.00

c.

Employment agencies. (G.S. 105-90) Every person operating a business of securing employment for another person for a fee or commission, per annum ..... 100.00

(4)

Amusements and games. (G.S. 105-37.1; 105-102.5) (Includes, athletic contests, animal shows, for profit dances, race tracks) Also see general business (subsection (94)g.). Every person, firm or corporation engaged in the business of giving, offering or managing any form of entertainment, games or amusement not otherwise taxed or specifically exempted in this article for which an admission is charged, per annum ..... 25.00

Dance halls (permit required from city manager). See Chapter 4 "Amusements" for additional information.

Dances and other amusements actually promoted and managed by civic or religious organizations, centers for the performing and visual arts and private public secondary schools and other non-profit groups as defined in section 11-10 are exempt and shall not be subject to the license tax imposed by this section.

(5)

Arcades. (G.S. 105-130.11) See general business (subsection (94)g.)

(6)

Antique furniture and oriental goods. See merchants tax (subsection (137)). Every person dealing in antique furniture (also includes those persons who advertise as antique dealers).

(7)

Reserved.

(8)

Assembly and finishing plants. See merchants tax (subsection (137)). Assembling automobile or truck parts into automobile or truck and finishing same ready for market.

(9)

Automobile, truck, motorcycle dealers and service stations:

a.

Automobile service stations and repair garages. (G.S. 105-89(a)). Every person engaged in the business of servicing, storing, etc, or in selling tires, batteries, accessories, fuels, lubricants, and auto radios per annum ..... 12.50

b.

Reserved.

c.

Automotive equipment and supply dealers at wholesale. (G.S. 105-89(b)). Every person engaged in the business of buying, selling, or distributing automotive accessories, including auto radios, batteries, parts, tires, and other automotive supplies at wholesale, per annum ..... 37.50

If wholesale tax levied, no additional tax imposed for operating service station.

d.

Auto dealer. (G.S. 105-89(c)) Every person engaged in the buying, selling, distributing, servicing, storing motor vehicles, trailers, other automotive accessories/supplies, per annum ..... 25.00

e.

Transient auto dealers. Persons dealing in used motor vehicles exclusively are liable for tax set out above. If the business is of a seasonal, temporary, transient, or itinerant nature, the tax shall be for each location, per annum ..... 300.00

f.

Auto body, truck and wagon builders. See merchants tax (subsection (137)). There will be a maximum cap of two hundred dollars ($200.00).

g.

Auto and/or truck rental and lease. (including U-hauls) Every person, firm or corporation engaged in the renting/leasing of autos or trucks. See service (subsection (188)). There will be a maximum cap of two hundred dollars ($200.00).

h.

Auto cleaning or refinishing. See service (subsection (188)). There will be a maximum cap of two hundred dollars ($200.00).

i.

Auto towing and/or wrecking. See service (subsection (188)). There will be a maximum cap of two hundred dollars ($200.00).

(10)

Awning, tent makers or vinyl siding. See merchants tax (subsection (137)). Every person operating any business of making, selling or installing awnings, vinyl siding, or erecting tents.

(11)

Armored car and courier service. See service (subsection (188)).

B

(12)

* Bakeries, and/or candy manufactures, bakery products. See manufacturer (subsection (137)). Every person engaged in the manufacture of, selling and soliciting orders for a general line of bakery products, and/or delivery of bread, cakes, pies, within the city.

(13)

Bankrupt close-out or fire stock sales. See section 11-1; 11-14. Itinerant salesmen, peddlers, or merchants who shall expose for sale either on private property (including in a house rented temporarily for that purpose) any goods, wares or merchandise, bankrupt stock, or fire stock (existing regular merchants are exempt from this provision if they already have a license) ..... 450.00

(14)

Reserved.

(15)

Reserved.

(16)

Barber/beauty shops:

a.

Barber shops and beauty parlors: (G.S. 105-75.1) Every person engaged in the business of conducting a barber shop or parlor, or other shop of like kind, for each barber, manicurist, cosmetologist, beautician, or other operator employed in such barber shop or beauty shop or parlor, per annum ..... 2.50

b.

Barber colleges or beauty colleges: see service (subsection (188)). There will be a maximum cap of two hundred dollars ($200.00).

(17)

Reserved.

(18)

Beer and wine, retail. (G.S. 105-113.77, 78) not prorated; must provide a copy of their permanent and/or temporary ABC permit before a city license will be issued.

License period: May 1 through April 30 each year.

Penalty begins May 2nd.

a.

Beer:

On-premises, per annum ..... 15.00

off-premises, per annum ..... 5.00

b.

Wine:

On-premises, per annum ..... 15.00

Off-premises, per annum ..... 10.00

(19)

Beer and wine, wholesale. (G.S. 18-69)

License period: May 1 through April 30 each year.

Penalty begins May 2nd

Beer, per annum ..... 37.50

Wine, per annum ..... 37.50

Wholesale sale of wine and beer by same license, per annum ..... 62.50

(20)

Bicycles. See general business (subsection (94)a.).

(21)

Reserved.

(22)

Billiard and pool tables. See general business (subsection (94a)). Applicants must apply for and be granted approval from city council, before a license will be issued. For "only one (1)" billiard table, an application is not required, per location ..... 25.00

(23)

Blacksmith shops. See service (subsection (188)). There will be a maximum cap of two hundred dollars ($200.00).

(24)

Boardinghouses. (See hotels and restaurants). Every person serving for pay within a residence at least one (1) meal a day for as many as ten (10) people, shall be classified as a boarding house operator, and shall pay a license tax per annum, per room; minimum of ten dollars ($10.00). ..... 1.00

(25)

Reserved.

(26)

Book store. See merchants tax (subsection (137)).

(27)

Cable or pipelines. (Exception utilities electric, natural gas, water/sewer lines see G.S. 105-116). Laid in or across any public street, sidewalk or alley, shall pay a annual tax of ten cents ($0.10) per lineal foot of such pipe line or cable. Provided, however, that no such pipe line or cable shall be laid without first obtaining a license or permit by the city council. The license or permit may be granted or refused at the discretion of the council, in the interest of public safety or convenience.

(28)

Bowling alley. See general business (subsection (94c)).

(29)

Boxing. See wrestling (subsection (233)).

(30)

Brick dealers. See merchants tax (subsection (137)).

(31)

Brokers, agents or factors buying or selling. (Includes taking orders for same). See service (subsection (188).

C

(32)

Cabinet makers and carpenters. See service (subsection (188)). There will be a maximum cap of two hundred dollars ($200.00).

(33)

* Catering. See service (subsection (188)). There will be a maximum cap two hundred dollars ($200.00).

a.

Catering (by truck and/or other vehicle). Selling tobacco, soft drinks, wrapped sandwiches and prepared foods (does not include sale of ice cream) ..... 50.00

(34)

* Cafes, restaurants, cafeterias, lunch stands. (G.S. 105-62). Every person engaged in the business of operating a restaurant, cafe, cafeteria, hotel with dining service on the European plan, drug store or lunch stand, or other place where prepared food is sold:

a.

Reserved.

b.

Minimum fee. (Zero (0) to four (4) seats), per annum ..... 25.00

c.

Seating capacity of five (5) or more seats, per annum ..... 42.50

d.

Take-out orders (only) are to be based on gross sales. See merchants tax (subsection (137)).

e.

Where food is sold with no seats. See merchants tax (subsection (137)).

(35)

Candy or confectionery manufacturer. See manufacturer (subsection (130)).

(36)

Reserved.

(37)

Carnivals companies. (G.S. 105-39). See amusements (Chapter 4 not prorated). Every person engaged in carnival business or a show of like kind, per day ..... 50.00

a.

For riding devices which are not a part of, nor used in connection with any carnival company, each device, per day ..... 5.00

(38)

Carpet or rug cleaning. See service (subsection (188)).

(39)

Chain stores or branch establishments. (G.S. 105-98). Every person engaged in the business of operating under the same general management two (2) or more stores where merchandise is offered for sale at retail or food and drinks are served (i.e. restaurants) shall be deemed a branch or chain store operator and shall pay a license tax, for each such store (principal office or main store in state exempt), per annum ..... 50.00

(Such tax shall be in addition to any other tax paid, not be pro-rated.)

(40)

Chimney and stove cleaners. See service (subsection (188)). There will be a maximum cap of two hundred dollars ($200.00).

(41)

* Circuses, menageries, wild west, dog, pony shows and rodeos. (G.S. 105-38). Every person engaged in the business of exhibiting performances, such as circuses, menageries, wild west shows, or other similar exhibitions. Available sanitary facilities must be approved by the board of health. (Not prorated) per day ..... 25.00

(42)

Reserved.

(43)

Cleaners. (G.S. 105-74). See dry cleaners (subsection (64)).

(44)

Reserved.

(45)

Cold storage plants or freezer lockers. See merchants tax (subsection (137)). Every person operating a cold storage plant wherein anything is stored for compensation.

(46)

Communication, leasing, sales, installation. See service (subsection (188)).

(47)

Contractors/subcontractors, construction companies and developers. See service (subsection (188)). There will be a maximum cap of two hundred dollars ($200.00). Anyone who shall engage in constructing, developing, or superintending the construction of any building structure or make improvements for a fee (not being his own property) in the city costing one hundred dollars ($100.00) or more, shall be deemed and held to have engaged in the business of a building contractor or subcontractor and shall be required to obtain a business license for "service." If the building contractor holds a state privilege license (authorized state license number must be provided) G.S. ch. 105, or can quality under the former statute, per annum ..... 10.00

A licensed contractor shall not permit the use of his/her license by any other person. In addition, a licensed contractor shall not authorize permits to be obtained or allow his/her license number to appear on permits except for work over which he/she will provide general supervision until completion of work.

(48)

Community antenna television systems. See merchants tax (subsection (137)).

(49)

Reserved.

(50)

Reserved.

(51)

Reserved.

(52)

Coupons or coupon books. Subject to trading stamp license (cash and/or money order only) ..... 200.00

(53)

Reserved.

(54)

Creameries or dairies. See merchants tax (subsection (137). Every person operating a creamery within the corporate limits of the city or operating outside the corporate limits of the city but making deliveries within the corporate limits of the city.

(55)

Crossties. See poles, crossties, gum logs, or similar articles. See merchants tax (subsection (137)).

D

(56)

Dance studio. See service (subsection (188)). There will be a maximum cap [of] two hundred dollars ($200.00).

(57)

* Child care centers. (G.S. 105-60). See service (subsection (188)). Every person engaged in the business of caring for six (6) or more children not related by blood or marriage to, or not the legal wards or foster children of the operator, by operating a nursery, day care center, day school, kindergarten or other related child care facility, shall obtain a license and pay for such license the following tax for each place of business. (Approval by the Salisbury Fire Department and the Rowan County Building Inspector, Rowan County Health Department is required prior to the issuance of this license or renewal thereof.)

Non-profit child care centers (see section 11-10 exemptions) shall not be required to obtain a license if they qualify as tax exempt non-profit by the federal government.

(58)

Delivery service. See service (subsection (188)). There will be a maximum cap of two hundred dollars ($200.00).

(59)

Dental laboratories, dental supplies. See merchants tax (subsection (137)).

(60)

Reserved.

(61)

Directories and maps. (Not prorated) Every person compiling and selling directories, per annum ..... 200.00

(62)

Demolition. (bond required). See service (subsection (188)). There will be a maximum cap [of] two hundred dollars ($200.00).

(63)

Reserved.

(64)

Dry cleaners, pressing clubs and hat blockers. (G.S. 105-74). Every person operating a dry cleaning plant, pressing club or hat-blockers within the corporate limits. see laundries (subsection (122), per annum ..... 50.00

E

(65)

Electric light companies. (G.S. 105-116) See utilities (subsection (222)) for tax.

(66)

Electricians. (G.S. 105-91). Every person firm or corporation installing electrical equipment, fixtures and wiring in or upon the customer's premises, per annum ..... 50.00

(67)

Electronic video games. (G.S. 105-66.1). Every person, firm or corporation engaged in the business of owning or operating machines that play electronic video games when a coin or other thing of value is deposited in the machines, each machine, per annum ..... 5.00

(Note: An application for a license shall include the serial number of the machine operated. A video decal will be issued upon purchase of license and must be affixed to the machine in a conspicuous place. No person may allow an unlicensed video game machine in a place of business occupied by that person. Licenses issued under this section are not transferable from one (1) machine to another.)

For the purposes of this section, a person, firm, or corporation is "engaged in the business of owning an electronic video game machine" if he owns the machine and locates it in his own place of business; and a person, firm, or corporation is "engaged in the business of operating an electronic video game machine" if he locates, exhibits, displays, or permits to be exhibited or displayed an electronic video game machine in a place of business other than his own.

(68)

Elevators and automatic sprinkler systems. (G.S. 105-55). Selling and installing. Must be certified and approved by the city fire marshall. Every person engaged in selling and installing elevators and/or automatic sprinkler systems, per annum ..... 100.00

(69)

Reserved.

(70)

Employment agencies. See agents and agencies (subsection (3)) for tax.

(71)

Engravers and lithographers. See merchants tax (subsection (137)). Every person engaged in engraving or lithographing.

(72)

Express companies. Motor and Railway State Revenue Act G.S. 105-118. Every express company doing business in the corporate limits, per annum ..... 75.00

F

(73)

Fertilizer plants. Wholesale dealers in or manufacturers of fertilizer maintaining or operating plants outside of the city and who maintain offices within the city; any person selling, maintaining offices with the city, or any person selling fertilizers and having or maintaining an office or place of business or private warehouse for storage of fertilizers in city (See manufacturer subsection (130)).

(74)

Fertilizer, manipulators or mixers of fertilizer. See service (subsection (188)).

(75)

Film processing and film sales. See merchants tax (subsection (137)).

(76)

Firearms and other weapons. (G.S. 105-80). See pawn broker subsection (142).

a.

Firearms, sale and/or manufacturers including, but not limited to rifles, handguns (pistols) and metallic cartridges, shotguns, etc., per annum ..... 50.00

b.

Dealers in bowie knives, dirks, slingshots, loaded canes, iron or metallic knuckles or similar weapons. per annum ..... 200.00

c.

Metallic cartridges only ..... 5.00

(77)

Fireworks retail or wholesale. (Fireworks, etc. must be state approved).

a.

As a regular merchant, see merchants tax (subsection (137)). There will be a maximum cap of two hundred dollars ($200.00).

b.

As an itinerant merchant, (subsection (116)).

(78)

Reserved.

(79)

Fish. (Including shellfish.) See merchants tax (subsection (137)). There will be a maximum cap of two hundred dollars ($200.00). Every person engaged in the business of soliciting orders for, selling and/or delivering fish, shrimp or other shellfish within the city at retail or wholesale from a truck, van or other vehicle shall pay a tax for each vehicle.

(80)

Flea markets. See specialty markets (subsection (198)).

(81)

Floor finishers. See service (subsection (188)).

(82)

Flour or grist mills. See manufacturer (subsection (130)).

(83)

Fortune-tellers, clairvoyants and similar trades. Every fortune-teller, clairvoyant or person following a similar trade, per annum ..... 750.00

(84)

Foundry, machine shops, assembling, finishing and distributing materials. (Old scrap brass, copper or lead and equipment). See service (subsection (188)). There will be a maximum cap of two hundred dollars ($200.00).

(85)

Franchise taxes. See utilities (subsection (222)).

(86)

Fresh meats. See merchants tax (subsection (137)).

(87)

Reserved.

(88)

Fruit, vegetable dealers, wholesalers. See merchants tax (subsection (137)).

a.

Peddler selling from truck, van or other vehicle. See itinerant merchant (subsection (116)).

(89)

Funeral directors. (G.S. 105-46). See undertakers (subsection (220)).

G

(90)

Game machines. See general business (subsection (94)g.).

(91)

Gas companies. (G.S. 105-116) See utilities (subsection (190)) for tax.

(92)

Gasoline, benzine. (G.S. 105-72). Lubricating oil and greases, and fuel oil and other heating and cooking fuels, per annum ..... 50.00

(93)

Gasoline engines. (Lawnmowers, etc.) See merchant tax (subsection (137)). There will be a maximum cap of two hundred dollars ($200.00). Every dealer or manufacturer's agent for gasoline engines.

(94)

General business:

a.

Bicycle dealers. (G.S. 105-49) Selling bicycles, bicycle supplies, accessories, per annum ..... 25.00

b.

Billiard-pool tables. (G.S. 105-64). Operated by slot or otherwise, per annum ..... 25.00

c.

Bowling alley. (G.S. 105-64.1). Operating a bowling alley(s) of like kind, per annum ..... 10.00

d.

Campground. (G.S. 106-61.1) Operating campground, trailer park, tent camping area, or similar place for profit, advertising in any manner for transient patronage, per annum ..... 12.50

e.

Ice cream retailers. (G.S. 105-102.5). Manufacturing ice cream using freezer equipment and selling the ice cream at retail. For the purpose of this subdivision, "ice cream" means ice cream, frozen custards, sherbets, water ices, yogurt, and/or similar frozen products, per annum ..... 2.50

f.

Pianos and stereos. (G.S. 105.82) as a regular merchant; not an itinerant: selling, offering, ordering for sale, repairing, or servicing pianos, organs, record players, records, tape players, tape cartridges designed for use in tape players, television sets, television accessories or repair parts, including radios designed for exclusive use in motor vehicles, per annum ..... 5.00

g.

Pinball machines, merry-go-round. (G.S. 105-102.5) Operating a bagatelle table, merry-go-round, other riding device, hobbyhorse, switchback railway, shooting gallery, swimming pool, skating rink, other amusement of like kind, or a place for other games or play with/without name (unless used solely and exclusively for private amusement or exercise) at a permanent location. See Slot machines (subsection (196)), per annum ..... 25.00

h.

Sundries food, drink, tobacco dispensers. (G.S. 105-102.5) Tobacco, soft drinks and/or wrapped sandwiches, per annum ..... 4.00

i.

Video stores. (G.S. 105-36) (Can also be charged on gross receipts for rentals of games such as Nintendo). Selling, leasing, furnishing, and distributing movies including video movies, for use in places where no admission fee is charged, per annum ..... 25.00

(95)

Golf courses. (Including miniature golf.) Operated for profit inside the city limits. Each location, per annum ..... 25.00

(96)

Gunsmiths and locksmiths. See service (subsection (188)).

(97)

Reserved.

H

(98)

Reserved.

(99)

Hairdressers. (G.S. 105-75). See barber shops and beauty shops (subsection (16)).

(100)

Reserved.

(101)

Reserved.

(102)

Reserved.

(103)

Health massage/bodywork therapist. See service (subsection (188)). State licensed physical therapists are exempt.

(104)

Heating and cooling contractors. (G.S. 105-91). Every person, firm or business engaged in the business of a plumber, installing plumbing fixtures, piping or equipment, steam or gas fitter or installing hot heating systems, per annum ..... 50.00

(105)

Reserved.

(106)

* Hotels, motels, tourist courts and tourist homes. (G.S. 105-61). Every person, firm or corporation engaged in the business of operating any hotel, motel, tourist court, tourist home or similar place advertising in any manner for transient patronage, or soliciting any such business in the city, shall apply for and procure a license (to include bed and breakfast) per:

a.

Room, per annum ..... 1.00

b.

Minimum tax ..... 25.00

(107)

House moving and/or demolition. See service (subsection (188)). There will be a maximum cap of two hundred dollars ($200.00). See description City of Salisbury (bond requirement).

(108)

Reserved.

(109)

Hypnotists.

a.

As a regular business. See service (subsection (188)).

b.

An itinerant hypnotist is one who operates out of a hotel or other unconventional theatres or operating within a regular theatre when a special fee or additional admission charge is made, per week ..... 300.00

I

(110)

Ice cream dealers and manufacturers.

a.

Wholesale. (G.S. 105-97) Every person engaged in manufacturing or distributing ice cream at wholesale), per annum ..... 12.50

b.

Ice cream retailers. See general business (subsection (94e)).

c.

Retail from vehicle. Ice cream and flavored ice products (peddlers who retail per vehicle), per annum, with proof of insurance from the dept. of agriculture ..... 75.00

See street vendors (subsection (202)).

(111)

Reserved.

(112)

Reserved.

(113)

Reserved.

(114)

Installation. Insulation, weather stripping, vinyl siding, etc. See service (subsection (188)) for tax. There will be a maximum cap of two hundred dollars ($200.00).

(115)

Irrigation systems. Selling, servicing and/or installing irrigation devices for the purpose of landscaping. See service (subsection (188)). If a state licensed plumber only required a plumbers license.

(116)

Itinerant merchants and salesmen. See peddlers (subsection (163)) and Article 32 of G.S. Chapter 66) and specialty market operators (subsection (198)). Peddlers are not prorated, as they are temporary merchants.) Cash or money order only. Peddlers may not litter, and if determined to do so, may be prosecuted to the fullest extent of the law. (Farmers selling their own products with "growers certificate" are exempt from any fees.)

a.

Retail. Itinerant salesmen or merchants who shall expose for sale any produce, goods, wares, or merchandise in the city, and not being a regular merchant (as under subsection (137)), per annum ..... 100.00

b.

Itinerant dealers in antique furniture or oriental goods, per annum ..... 300.00

c.

Wholesale itinerants. See fruit (subsection (88)) and specialty market operators (subsection (198)).

Any salesman or merchant offering for sale (from a stand or parked vehicle where goods are displayed) produce, goods, wares and merchandise shall be deemed an itinerant within the meaning of this section who conducts the business within the city for any period of time less than six (6) consecutive months.

(Health department permit is required for sale of cooked, grilled, barbecued, etc fresh meats to the public; can sell once a month for two (2) consecutive days only).

It shall be unlawful for any person to establish a location upon any public street, sidewalk, right-of-way, plaza park or city-owned or leased property for any period of time, or use such property or any part there of as a location for or as a place of business for selling or offering for sale products or merchandise of any kind, except as otherwise provided in this code. See definition "peddling as a nuisance" section 13-1. See peddler policy (subsection (163)) of this section.

(The provisions of this section shall not apply to persons who sell books, periodicals, printed music, ice, wood for fuel, or fish, beef, mutton, pork, bread, cakes, pies, dairy products, poultry, eggs, livestock or articles made or produced by the individual offering such articles for sale, but shall apply to medicines, drugs, or articles acquired or assembled.)

J

(117)

Janitorial cleaning service. See service (subsection (188), fee schedule (137)). There will be a maximum cap of two hundred dollars ($200.00). Washing or cleaning windows or cleaning buildings (includes high pressured steam wash.)

(118)

Jewelry and watch repair. See service (subsection (188)). There will be a maximum cap of two hundred dollars ($200.00).

(119)

Reserved.

K

(120)

Reserved.

L

(121)

Landscape contractor. See service (subsection (188); fee schedule (137)). There will be a maximum cap of two hundred dollars ($200.00).

(122)

Laundries. (G.S. 105-85). Every person, firm or corporation engaged in the laundry business or similar type business, where steam, electricity, or other power is used, or who engages in the business of supplying or renting clean linen or towels or wearing apparel To include coin operated washers and dryers, per annum ..... 50.00

(Note: This license is in addition to dry cleaning or pressing clubs under subsection (64).

(123)

Reserved.

(124)

Reserved.

(125)

Loan companies. (G.S. 105-88). Persons, firms or corporations lending money on personal securities such as household and kitchen articles, watches, jewelry, automobiles, etc. by mortgage, pledge or otherwise, per annum ..... 100.00

(Not applicable to banks, building and loan associations, for banks, and credit unions (includes those who originate necessary paper work), or to loans on real estate or to pawnbrokers).

(126)

Lounges, taprooms, bars, or similar business (where no prepared meals are provided), per annum ..... 100.00

(Any business subject to the tax under, nightclubs (subsection (151)) shall not pay this tax, unless the lounge, taproom or bar is located in another room and/or not as a part off the restaurant.

(127)

Lunch counters and stands. (G.S. 105-62). See restaurants (subsection (34)). If the establishment has no "seats" See merchants tax (subsection (137)).

M

(128)

Machine shops. See merchants tax (subsection (137)).

(129)

Magazines. (G.S. 105-78). See merchants tax (subsection (137)). Publications by schools or nonprofit organizations are exempt.

(130)

Manufacturers. See (subsection (137)). The maximum shall not exceed ..... 3,000.00

(131)

Reserved.

(132)

Reserved.

(133)

Massage parlors. (G.S. 160A-174) Article 26-A, G.S. 14-202.10—14-202.12). Every person engaged in the business/like business. See service (subsection (188)). There will be a maximum cap of two hundred dollars ($200.00). Must have health certificates. State licensed physical massage therapists and physical therapists are exempt.

(134)

Reserved.

(135)

Meats. (G.S. 105-70). Every person engaged in the business of selling fresh meats at wholesale or operating a packing house. See merchants tax (subsection (137)). There will be a maximum cap of two hundred dollars ($200.00).

(136)

Reserved.

(137)

Merchants tax fee schedule.

a.

Retail and/or wholesale merchants and manufactures, are based on annual gross sales.

b.

(All) service companies (related companies or consultants); janitorial cleaning; landscape and child care centers are based on annual gross receipts. (These are businesses or persons engaged in performing services where no goods, wares or merchandise are sold)

For new businesses, the first year's tax may be determined by using an estimation based on one-half (½) of the first year's expected gross receipts. See section 11-16(b).

Gross sales or receipts. Where the amount to be paid for a license depends upon the amount of gross sales or receipts or other facts to be ascertained, it shall be the duty of the person applying for a license to render to the city finance director a sworn statement of such gross sales or receipts during the preceding month, quarter or calendar year and such other and further proof as the finance director may require before July 1st. Failure to submit gross sales or receipts before July 1 may result in the billing of the maximum amount allowed in this section.

It shall be the duty of the person applying for a license to render to the city finance director a sworn statement of such gross sales or receipts for the preceding calendar or fiscal year and such other and further proof as the finance director may require, before the first day of July. Failure to submit gross sales or receipts before the first day of July may result in the billing of the maximum amount allowed in this section.

The city may review supporting documentation to substantiate gross sales or receipts reported. Additional billings will result from under reporting gross sales or receipts. Each person who conducts a business taxed under this article, whose license is based on gross sales or receipts, shall keep all records and books necessary to compute his tax liability.

Any information gained by the city as a result of any investigations, hearings and the like, as acquired or authorized by this article, shall be confidential, except for official purposes and except in accordance with proper judicial order or as otherwise provided by law, and it shall be unlawful to divulge such information; provided, however, the city finance director may disclose to the state commissioner of revenue or his duly authorized agent all such information and right to inspect.

FEE SCHEDULE:

(1)

Not exceeding $10,000.00 (minimum) ..... 25.00

(2)

More than $10,000.00 and not more than $20,000.00 ..... 30.00

(3)

More than $20,000.00 and not more than $30,000.00 ..... 45.00

(4)

More than $30,000.00 and not more than $40,000.00 ..... 60.00

(5)

More than $40,000.00 and not more than $50,000.00 ..... 75.00

(6)

More than $50,000.00 and not more than $60,000.00 ..... 90.00

(7)

More than $60,000.00 and not more than $70,000.00 ..... 105.00

(8)

More than $70,000.00 and not more than $80,000.00 ..... 120.00

(9)

More than $80,000.00 and not more than $90,000.00 ..... 135.00

(10)

More than $90,000.00 and not more than $100,000.00 ..... 150.00

More than $100,000.00—$150.00 (plus, $0.225 each additional $1,000.00 in excess of $100,000.00)

(No privilege license tax based on gross receipts shall exceed $3,000.00; also see chain stores (subsection (39)).

(138)

Merry-go-rounds, etc. (G.S. 105-66). See general business (subsection (94)g.).

(139)

Metallic cartridges. (G.S. 105-80) Every dealer in metallic cartridges, per annum ..... 5.00

(140)

Miscellaneous. Every person engaged in any business, trade, profession or other undertaking which is not specifically taxed herein and not exempt by state law or by ordinance shall be taxed under service (subsection (137)).

(141)

Motorcycle dealers. (G.S. 105-89.1). Every person engaged in the business of selling, buying, or distributing motorcycles or motorcycle accessories), may also handle bicycles and bicycle supplies without additional tax, per annum ..... 12.50

(142)

Reserved.

(143)

Motor vehicle dealers. G.S. 105-89(c). See automobile dealer (subsection (9d)) for tax.

(144)

Moving pictures and theatres. (G.S. 105-37).

a.

Every person engaged in the business of operating a moving picture show for compensation, each screen, per annum ..... 200.00

b.

Drive-in theatres. (Not allowed in city limits), per annum ..... 100.00

c.

Every person engaged in the business of making television commercials or movies for compensation. See service (subsection (137)b.) with a cap of two hundred dollars ($200.00).

(145)

Reserved.

(146)

Music machines. (G.S. 105.65). Each machine, per annum ..... 5.00

(147)

Musical instruments. (G.S. 105-82). See general business (subsection (94f)).

N

(148)

Reserved.

(149)

Newspaper contests. (G.S. 105-71). See merchants tax (subsection (137)). Every person who conducts contests and offers prizes or other compensation to obtain subscriptions to newspapers or magazines.

(150)

Newspapers and/or newspaper or magazine stands, publishers, distributors etc. See merchants tax (subsection (137)). There will be a maximum cap of two hundred dollars ($200.00).

(151)

Nightclubs. See service (188)). There will be a maximum cap of two hundred dollars ($200.00). Every person, firm or corporation engaged in the business of operating an establishment where food or drinks are dispensed and exhibitions, performances, or other forms of entertainment are provided, including topless waitresses, dancers or employees.

If applicable, owners must apply for and receive a "dance hall" permit from the city manager; must comply with the "adult entertainment", section of the Salisbury City Code; must have received all required beer/wine permits from the State of N.C., etc.

O

(152)

Oil dealers in illuminating, lubricating and or fuel oils. (G.S. 105-72).

a.

Gasoline, benzine and other products of like kind, per annum ..... 50.00

b.

Or on each tank wagon or truck operated on the public streets, a tax of ..... 25.00

(153)

Outdoor advertising. (G.S. 105.86). See advertising (subsection (2a)) for tax.

(154)

Reserved.

P

(155)

Packing houses. (G.S. 105-70). See meats (subsection (135)).

(156)

Painting contractor. Every person engaged in business as a painting contractor or subcontractor, see service (subsection (188)). There will be a maximum cap of two hundred dollars ($200.00).

(157)

Reserved.

(158)

Paper hanging, and plaster contractors. Every person engaged in business of hanging paper and wall coverings, see service (subsection (188)). There will be a maximum cap of two hundred dollars ($200.00).

(159)

Parking lots. See service (subsection (188)). There will be a maximum cap two hundred dollars ($200.00).

(160)

Reserved.

(161)

Pawnbrokers. (G.S. 105-80, 91-a) See firearms (subsection (76)). Every person engaged in business as a pawnbroker. May also be charged merchants tax if selling unclaimed or other retail items. Per annum ..... 275.00

(162)

Reserved.

(163)

Peddlers. (Article 32 of G.S. Chapter 66) Itinerant peddler (see section (116)). Cash or money order only; not pro-rated. Peddlers may not litter and if are determined to do so, may be prosecuted to the fullest extent of the law.

Peddlers may not possess and/or sell goods, wares or merchandise, such as "poppers" and "silly string" or any thing else that would be a safety hazard and/or nuisance to others. Offenders will be considered in violation of their privilege license and removed from the street and charged with selling goods illegally.

Every person who shall carry from place to place any goods, wares or merchandise and sell or offer to sale or barter the same at retail shall be deemed peddlers (excepting, however, dealers with an established warehouse or place of business within the city and those selling to merchants for resale and itinerants as defined in (subsection (102)) and shall pay privilege license taxes as follows:

a.

Peddlers on foot. (Must carry goods with them), per annum ..... 10.00

b.

Reserved.

c.

Mobile peddlers (goods carried in a vehicle) propelled by motor or other power for each vehicle ..... 25.00

d.

One day only-special event must have a license permit.

1.

Parade walking vendors (must wear peddler decals on their apparel for identification by law enforcement, fire department inspectors, etc; must sell from carts on sidewalks behind crowds ..... 50.00

2.

* Parade food vendors (must set up in designated areas only) ..... 50.00

Subject to health department permits and requirements for "food handling."

3.

Parade non-profit organization vendors are also subject to the "one-day special event" permit (individuals or organizations ..... 25.00

4

All (non-parade) special event vendors (unless specialty market (198)) ..... 50.00

5.

For wholesale see "fruit and vegetable dealers" wholesale (subsection (88)).

The following standard of identification applies to all peddlers: Violators will be considered unlicensed peddlers and will be selling goods illegally. A stop order will be placed on these persons until their status has been verified.

a.

All vehicles will be issued a bumper decal upon issue of a peddler or itinerant merchant license. All peddlers and itinerants will be required to place this decal on the back bumper of their vehicle, where it will be visible to our license inspector, and police department. (Door-to-door and special event peddlers will be required to wear the sticker on clothing.)

b.

Reserved.

(Note: Not applicable to sale of books, periodicals, printed music, ice, wood for fuel, or fish, beef, mutton, pork, bread, cakes, pies, dairy products, poultry, eggs, livestock, or articles produced by the vendor offering them for sale, but shall apply to medicines, drugs, or articles acquired or assembled.)

(164)

Reserved.

(165)

Pet grooming service. See service (subsection (188)). There will be a maximum cap of two hundred dollars ($200.00).

NOTE: Photography is exempt by the State Revenue Act. (except accessories frames, subsection (137)).

(166)

Pianos and stereos. See general business (subsection (94f)).

(167)

Reserved.

(168)

Reserved.

(169)

Plastering contractor. See service (subsection (188)). There will be a maximum cap of two hundred dollars ($200.00).

(170)

Plumbing contractors. (G.S. 105-91). Every person, firm or business engaged in the business of a plumber, installing plumbing fixtures, piping or equipment, steam or gas fitter or installing hot heating systems, per annum ..... 50.00

(171)

Pool tables. See general business (subsection (94)b.).

(172)

Precious metals and stones. See merchants tax (subsection (137)). Subject to approval by the police department. (G.S. chapter 66 (163-173) regulates the sale of gold or other precious metals permitted only in a pawn shop or by a jeweler (Sale of gold not allowed in hotels, etc.).

(173)

Printing establishments. See service tax (subsection (137)).

(173-1)

Private cemeteries. See service tax (subsection (137) with a cap of two hundred dollars ($200.00).

(174)

Promoters, exhibits or shows. See service (subsection (188)).

a.

Every person, organization or corporation engaged in the business of presenting any type of consumer-oriented promotion, exhibition or show whose primary source of revenue from said promotion, exhibition or show is ticket sales and/or space rental, and which either private groups or the public is invited with or without an admission charge, and at which goods, wares or merchandise are sold or offered for sale, shall apply for and receive a license for each promotion, exhibition or show. (includes organizational and/or membership drives or discounts are offered. See nightclub (subsection (151)).

b.

All exhibitors in any such promotion, exhibition or show shall be exempt from license taxes under this chapter, if said license taxes are imposed upon them solely by reason of sale or offer of sale of goods, wares or merchandise at any promotion, exhibition or show for which tax required by this subsection has been paid. (See specialty market subsection (198) or if the sponsoring organization or group is tax exempt. (Sections (11-7), (11-10)).

R

(175)

Radios. See general business (subsection (94f)).

(176)

Recycling. See service (subsection (188)) (G.S. 105-102). Rags, hides, waste paper, and solid waste recycling dealers. See (subsection (197)).

(177)

Rental equipment. See merchants tax (subsection (137)).

(178)

Repair shop. See service (subsection (188)). There will be a maximum cap two hundred dollars ($200.00). Every person engaged in business of operating a repair shop (other than automobile service stations (subsection (10)e.).

(179)

* Restaurants, cafeterias, lunch stands. (G.S. 105-62). Every person engaged in the business of operating a restaurant, cafe, cafeteria, hotel with dining service on the European plan, drug store or lunch stand, or other place where prepared food is sold per location:

a.

Reserved.

b.

Minimum fee. (Zero (0) to four (4) seats), per annum ..... 25.00

c.

Seating capacity of five or more seats, per annum ..... 42.50

d.

Take-out orders (only) are to be based on gross sales. See merchants tax (subsection (137)).

e.

Where food is sold with no seats. See merchants tax (subsection (137)).

(180)

Riding devices. (G.S. 105-66). See general business (subsection (94)g.).

(181)

Roof patchers or repairers. See service (subsection (188)). There will be a maximum cap of two hundred dollars ($200.00). Every person engaged in the business of patching, painting or repairing of roofs. (Bond required).

S

(182)

Reserved.

(183)

Sandwiches, wholesale dealers. See merchants tax (subsection (137)). Every person engaged in the business of preparing and selling sandwiches at wholesale.

(184)

Reserved.

(185)

Reserved.

(186)

Security dealer in stocks. See service (subsection (188)). There will be a maximum cap of two hundred dollars ($200.00). Every person engaged in the business of dealing in securities or as a stock or bond salesman, bond or futures buyer, stockbroker, or who maintains a stock or bond house.

(187)

Security guard, patrol and guard dog services. See service (subsection (188)). There will be a maximum cap of two hundred dollars ($200.00).

(188)

Service companies or consultants. See fee schedule (subsection (137)).

(189)

Reserved.

(190)

Reserved.

(191)

Shoe shops. Every person engaged in the business of making or repairing shoes. See service (subsection (188)). There will be a maximum cap of two hundred dollars ($200.00).

(192)

Shooting galleries. (G.S. 105-102.5). See general business (subsection (94g))

(193)

Sign hangers and sign erectors. (G.S. 105-86) See advertising outdoor (subsection (2b))

(194)

Sign painters. See service (subsection (188)). Doing any sign painting work not placed, hung or supported as described in sign hangers' license. This license is in addition to sign hanging or sign erecting when such work is done.

(195)

Skating rinks and swimming pools. See general business (subsection (94g)).

(196)

Slot machines and slot locks. No license tax shall be charged upon or issued for an illegal slot machine under the state law, but this schedule applies only to legally authorized machines. Locations must be made available. Each panorama or other machine for the showing of pictures, with or without sound, and requiring a deposit of more than nine cents ($0.09), see general business (subsection (94b)).

(196-1)

Soft drink bottling companies. Every person engaged in the bottling of soft drinks. See merchant's tax (subsection (137)) with a cap of two hundred dollars ($200.00).

(197)

Solid waste collectors. Every person engaged in the private, commercial business of collecting or hauling waste material for disposal. See service (subsection (188)).

(198)

Specialty market operators and craft shows. (G.S. 66-32) (Not prorated.) Engaging in the business of operating a specialty market defined as "a person who rents space at a location other than a permanent retail store, to others for the purpose of selling goods at retail or offering for sale at retail, per annum ..... 200.00

a.

Vendors. One (1) who transports an inventory of goods to a specialty market licensed under this statute and who, at that location displays the goods for sale at retail, per annum ..... 25.00

(199)

Sprinkler systems "fire alarm systems". (G.S. 105-55 and 105-56). See elevators, etc. (see subsection (68)); for irrigation sprinklers systems see (subsections (121) and (115).

(200)

Reserved.

(201)

Storage or transfer warehouses. See service (subsection (188)) (To include mini-warehouse storage). Every person engaged in the business of operating a warehouse, storage or transfer warehouse wherein anything not belonging to the owner or operator of the same is stored for compensation.

(202)

Street vendors. Not permitted in the downtown area without special permission from the city council; permitted on private property only as long as it is in compliance with health department restrictions.

(203)

Sundries. (G.S. 105-102.5) (See food or drink dispensers) general business (subsection (94h)).

(204)

Reserved.

T

(205)

Tailors. Every person engaged in the business of operating a tailor shop. See service (subsection (188)). There will be a maximum cap of two hundred dollars ($200.00).

(206)

Taxicabs. (G.S. 20-97). Must comply with Chapter 23 pertaining to taxicabs (enforced and managed by the police department). Application must be made to the city council for approval before a license will be issued. Every person owning or operating a taxicab, each vehicle, per annum ..... 15.00

(207)

Telegraph companies. (G.S. 105-119) Every telegraph and wire service company engaged in business within the corporate limits, per annum ..... 50.00

(208)

Reserved.

(209)

Theatres, shows, promotions, exhibitions not otherwise specifically taxed, per annum ..... 100.00

(210)

Reserved.

(211)

Reserved.

(212)

Reserved.

(213)

Reserved.

(214)

Travel agent or agency. See service (subsection (188)). There will be a maximum cap of two hundred dollars ($200.00).

(215)

Tree surgeons. See service (subsection (188)). There will be a maximum cap two hundred dollars ($200.00). (Bond required).

(216)

Reserved.

(217)

Reserved.

(218)

Reserved.

(219)

TRUCKS. (G.S. 105-89). See automobiles, etc. (subsection (9d)).

U

(220)

UNDERTAKERS. (G.S. 105-46). Every person engaged in the business of making funeral arrangements for and burial of the dead or in the retail sale of coffins (embalmers are exempt G.S. 105-41), per annum ..... 50.00

(221)

Upholsterers. See service (subsection (188)). There will be a maximum cap of two hundred dollars ($200.00).

(222)

Utilities. (G.S. 105-116 reference January 1, 1947) Private investor owned public utilities.

a.

Electric companies, per annum ..... 800.00

b.

Gas companies, per annum ..... 600.00

V

(223)

Vending machines. See sundries food and drink dispensers (subsection (94h)).

(224)

Video movie stores. (Selling, leasing, furnishing and/or distributing). See general business (subsection (94i)).

W

(225)

Warehouses. See service (subsection (188)).

(226)

weapons. (G.S. 105-80). See firearms (subsection (76)); pawnbrokers (subsection (161)).

(227)

Reserved.

(228)

Welders. See service (subsection (188)). There will be a maximum cap of two hundred dollars ($200.00).

(229)

Reserved.

(230)

Wholesalers. See fee schedule (subsection (137)).

(231)

Reserved.

(232)

Reserved.

(233)

Wrestling or boxing promoter. (G.S. 105-37.1). See service (subsection (188)).

(234)

Reserved.

Y

(235)

Reserved.

(Ord. No. 2001-10, § 1, 2-6-01; Ord. No. 2001-83, § 1, 11-6-01)