§ - 110.12 SCHEDULE OF BUSINESS TAXES.

The amount of tax which shall be paid to the Town by each and every person, firm, association, corporation or business entity, engaged in or practicing such business, profession, or occupation within the jurisdiction of the Town shall be as set forth below:

(A)

Class "A".

(1)

Professions: One hundred thirty-one dollars and twenty-seven cents ($131.27) for each one thousand (1,000) square feet or portion thereof.

(2)

Professions include, but are not limited to the following: medical, dental, legal, accounting, auditing, architectural, brokerage, engineering and surveying professions; interior decorators or designers; financial institutions; realtors; developers; and advertising, insurance and travel agents.

(B)

Class "B".

(1)

Retail stores (with the exception of food and beverage outlets) and/or services establishments where no product is made, fabricated, assembled, repaired, serviced or prepared: One hundred forty-six dollars and seventy-four cents ($146.74) for each one thousand (1,000) square feet or portion thereof.

(2)

Such retail stores and/or service establishments include, but are not limited to the following: clothing, apparel and accessory shops; florists; beauty or barber shops, bakery outlets; newspaper, card or book stores; gift shops; physical fitness studios; and furniture and furnishing accessory stores.

(C)

Class "C".

(1)

Retail stores and/or service establishments where a product is made, fabricated, assembled, repaired, serviced or prepared: One hundred eighty-three dollars and fifty-four cents ($183.54) for each one thousand (1,000) square feet or portion thereof.

(2)

Such retail stores and/or service establishments include, but are not limited to the following: restaurants, bars or lounges; dairies, meat markets, bakeries, food and beverage outlets; shoes, appliances and all other repair stores; dry cleaning plants or stores; jewelers or jewelry stores; printers; laundromats; photographers or photographic studios; and drug stores and/or pharmacies.

(D)

Class "D". Private Clubs: One hundred forty-six dollars and seventy-four cents ($146.74).

(E)

Class "E". Hotels, motels and rental apartments or units: Two hundred twenty dollars and eighty-eight cents ($220.88) for ten (10) or less separate rooms, apartments or units, plus six dollars and ninety-five cents ($6.95) for each separate room, apartment or unit.

(F)

Class "F". All insurance companies writing policies within the Town and/or each individual professional (including but not limited to doctors, lawyers, accountants, engineers, personal trainers, real estate agents, insurance agents, cosmetologists, massage therapists and/or any other state licensed professional) working within a business that is required to pay a business tax to the Town in accordance with tax classifications "A" through "E": Forty-five dollars and eighty-four cents ($45.84).

(G)

Class "G". Home office: no tax levied.

(Ord. 242, passed 2-22-05; Am. Ord. 264, passed 8-22-06; Am. Ord. 270, passed 8-28-07; Am. Ord. 287, passed 8-25-09; Am. Ord. 305, passed 6-28-11; Am. Ord. 326, passed 8-20-14; Ord. No. 360 , § 1, 7-24-18)