Business Licensing Fee Schedule (MMC 2-1-13) The following licenses are due annually unless specified $35.00 processing fee is charged for each application filed for a new business license Businesses not covered under fee schedule shall pay a sum of $150.00
A Abstract or Title Company
$550.00
Accountant, Certified Public Independent Public Accountant Advertising Business or Advertising Counsel
$200.00 $150.00 $150.00
Advertising Space, Leasing or Selling, whether billboard or electrical signs Aesthetician Ambulance Services
$500.00 $70.00 $300.00 per vehicle
Amusements: Billiard Halls Poolroom Bowling Alley
$150.00 each table $150.00 each table $100.00 first alley $35.00 additional alley $50.00 for first court, plus $20.00 for each individual court
Tennis, Racquetball or Handball Courts Carnival: Traveling Shows Circuses Hippodrome Menageries Merry-Go-Round Coin Operated Amusement Machines: Coin Operated Amusement Machines Amusement Machines Jukeboxes Mechanical Games Mechanical Devices Music Machines Apartment Houses: 5 to 8 apartments 9 to 18 apartments 19 to 38 apartments 39 to 78 apartments 79 to 158 apartments 159 to 318 apartments Above 319 apartments
$100.00 per day $100.00 per day $100.00 per day $100.00 per day $100.00 per day $70.00 for each machine $70.00 for each machine $70.00 for each machine $70.00 for each machine $70.00 for each machine $70.00 for each machine $100.00 $160.00 $250.00 $500.00 $1,000.00 $1,500.00 $1,500.00 plus $15.00 additional apartment $150.00 Must maintain $1,000,000.00 Liability Insurance $200.00 $100.00 per vehicle $20.00 per show, not to exceed 3 days and thereafter. $5.00 per booth per day $100.00 $350.00
Arborist Architect Armored Cars Arts and Crafts Shows Assayer Astrologer Attorneys, whether connected with or if a member of a firm or practicing by himself Auctions/Auctioneer Automobile Repossession Agency Automobile, Transient Sales (New or Used)
$300.00 $250.00 $150.00 $250.00 for two days
1 Revised: 8/27/2015
B Bail Bond Broker or Bail Bond Brokerage Business Banks and Bankers Barbershops Manicurist, Bootblack or Bootblack Stand Operating Therein Beauticians Body piercing/Ear Piercing Bookstores and Adult Bookstores Initial Fee Bootblack Stand Broadcasting/Television/Radio Brokerage Establishment
$200.00 $600.00 $70.00 first barber $35.00 each additional chair $70.00 $150.00 $1,000.00 $5,000.00 $100.00 $500.00 $600.00
C Cable Franchise Cemeteries Check Cashing Service Child and Adult Care Services: Group Child Care – Non Medical Child Care Center – Non Medical Group Child Care – Medical Child Care Center – Medical Adult Home Care – Non Medical Adult Home Care – Medical Chiropodist Chiropractor Civil Engineers Collection Agency, or Mercantile Agency Concert/Rock Promoter Construction Cleanup Contractor Consultant with a Local Office Convention Hall Cosmetic Tattooing Cosmetologists Establishments Credit Bureau Credit Union
5 percent of gross income per year, payable on March 31 $200.00 $300.00 $150.00 $150.00 $300.00 $300.00 $150.00 $300.00 $200.00 $200.00 $200.00 $150.00 $300.00 $100.00 $250.00 $150.00 $100.00 $150.00 $100.00 $150.00 $200.00
D Dance Hall/Teenager Dance Hall/Dance Studio Delivery Service Dentist, whether connected with or as a member of a firm, or practicing by himself Designers or Decorators Detective, Private Door to Door Solicitors and Peddlers Business
$100.00 $200.00 $300.00 $150.00 $100.00 $500.00 semiannually plus $100.00 per solicitor/peddler semiannually $200.00
Drugless Practitioner
2 Revised: 8/27/2015
E Electric Signs Maintenance, Leasing or Maintaining Electrologists Electronic Maintenance Employment Agency, or Intelligence Office Escort service Express or Transfer and Warehouse or Storage Business: Under 200,000 square feet 200,000 and 500,000 square feet 500,001 and 750,000 square feet 750,001 and 1,000,000 square feet 1,000,001 and 2,000,000 square feet 2,000,001 or more square feet
$750.00 $70.00 $100.00 $150.00 $650.00 $ 300.00 $400.00 $700.00 $900.00 $1,000.00 $1,400.00
F Field Testing Finance Company Funeral and Undertaking Establishment
$150.00 $600.00 $200.00
H Hairdressers Handbill Distributing Handyman Health Club : Hotels and Motels 5 to 8 rooms 9 to 300 rooms Over 300 rooms House Wrecking
$70.00 $50.00 per person $100.00 $150.00 $50.00 $10.00 per room $2970.00 plus $5.00 per room $100.00 per person
I Independent Massage Therapist Insurance Adjuster or Insurance Adjusting Agency Insurance Agent
$200.00 $150.00 $200.00
L Land Sales, Unit Fees Lawn Maintenance Liquor License Fees: Liquor License Fees are Paid Semiannual (Origination Fees are applicable for new Liquor Licenses) Beer, wine, and Spirit Based Products Off-Sale Beer, wine, and Spirit Based Products On-Sale Full Liquor Off-Sale Full Liquor On-Sale Liquor Catering Nonprofit Club Liquor Nonrestricted/Restricted Gaming Liquor Restaurant with Bar Restaurant with Service Bar Tavern Wholesale/Import Liquor Locker Business Locksmiths and Safe Mechanics
3 Revised: 8/27/2015
$5.00 each for no shows and $7.50 for attendees $100.00
$ 800.00 $750.00 $3,500.00 $350.00 $150.00 per day $200.00 $3,500.00 $750.00 $500.00 $1,000.00 $750 .00 $100.00 $150.00 for each Locksmith and Safe mechanic
M Maintenance/Handyman/Janitorial Business Management Firm, Property Manicurists Marriage/Family Counselor Massage Establishment Message Center or Telephone Answering Service Medical Marijuana Dispensary
$100.00 $350.00 $70.00 $150.00 $500.00 $100.00 $12,500.00 quarterly plus 3% Gross Sales Revenue fee paid quarterly 3% Gross Sales Revenue fee paid quarterly 3% Gross Sales Revenue fee paid quarterly $5,000.00 one-time fee plus 3% semiannual Gross Revenue fee
Medical Marijuana Cultivation Facility Medical Marijuana Production Facility Medical Marijuana Independent Laboratory Mining, Milling and Manufacturing: 0 to 5 employees 6 to 25 employees 26 to 50 employees 51 to 100 employees Over 100 employees Miscellaneous Service, Business Mobile Food Vendor Mobile Home Park: 1 to 18 m/h 19 to 30 m/h 31 to 50 m/h 51 to 80 m/h 81 or more m/h Mobile Home Setup and Repair Modeling Agency Mortgage and Investment Motor Transportation Service
$150.00 $200.00 $500.00 $900.00 $1,200.00 $100.00 $500.00 per vehicle $100.00 $125.00 $175.00 $200.00 $250.00 $100.00 $100.00 $600.00 $100.00 per vehicle
N&O Nursing Home or Rest Home Office Space Rental Optometrist For Each Traveling Optometrist or Oculist Osteopath
$500.00 $175.00 $250.00 $100.00 per day $300.00
P Parking Lots: 1 to 4 spaces 5 to 15 spaces 16 to 35 spaces 36 to 50 spaces Over 50 spaces Pawnbroker Pawnbroker Accepting Motor Vehicles Pet kennel, Shop or Animal Hospital Photographer
$20.00 $60.00 $100.00 $150.00 $250.00 $1,000.00 $500.00 $100.00 $100.00
Physician/Surgeon, whether connected with a firm or hospital or practicing by himself Polygraph Operator Private Process Server Promoter Psychiatrist, whether connected with a firm or hospital, or practicing by himself Psychic Arts Publisher
$300.00 $150.00 $100.00 $200.00 $300.00 $350.00 $100.00
4 Revised: 8/27/2015
R Real Estate Appraisal Real Estate Broker Real Estate Developer Real Estate Salesperson Rent a Car Agency Rental (property) Agency Repossession Agency Riding Horses/Livery Stable Room Reservations
$150.00 $150.00 $500.00 $150.00 $200.00 $200.00 $150.00 $100.00 $100.00
S Salvaging Sanitation School or Trade College Science Practitioners Secondhand Dealer Security Guard Service Shooting Gallery Stenographer, Typist Service Business Storage Fee Swap Meet, Flea Market
$150.00 $100.00 $100.00 $350.00 per person $450.00 $150.00 $100.00 $100.00 $4.00 per day $100.00 per day and $7.50 per day per booth
T Taxicab Companies Telephone Answering Bureau Tennis, Racquetball or Handball Courts
$75.00 per vehicle $50.00 $50.00 for the first court, plus $20.00 for each individual court $300.00
Timesharing location with acquisition booth and sales presentation room Tobacco Dealer Tobacco Retail, Cigarette sales only at a market, service station, convenience store, etc. Travel Agency Travel Agent or Bureau Trucking Business
$100.00 Semiannually $100.00 $150.00 $100.00 $70.00 per vehicle
V and W Vacation Certificates, Sellers of, and Servicers Vacation Home Rental Valet, Parking Veterinarians Wedding Chapels Wire Service
$250.00 $50.00 per rental unit $100.00 $250.00 $200.00 $200.00
5 Revised: 8/27/2015
Gross Sales Business License Fee Schedule (MMC 2-1-12) New businesses securing a business license under the gross sales business license fee pay an initial fee of $100.00, plus the application fee of $35.00. The business license fee is due semiannually and is based on the semiannual fee schedule located at the bottom of this page
A Advertising Samples Airlines, Airline Ticket Locations Alarm Systems Amusement Parks Antiques Appliance Sales Arts/Handicraft Supplies Automobile and Airplane Parts Automobile (new and used) Automobile Painting Automobile Sales Agency (new car dealer) Automobile Service Station Automobile Wash Rack
B Bakery Bicycle Repair Shop Boat Sales and Service Book/Video Sales or Rental Brick, Concrete, Blacksmith Shop Building Supply Business Machines
C Cabinet Shop Cement and Concrete Products Cinder or Adobes Block Manufacturing Clinic Clothing Stores Cold Storage Plant Commercial Artist Computer Software Cosmetics
D Dairy Dealers in motor fuel, Gas, Oil not used on highway Dental Laboratory Drapery and Upholstery Drugs or Medicines 6 Revised: 8/27/2015
Drugstore Dry Cleaner
E Electrical Supplies Equipment Sales and Rental Exterminators Eyewear Products
F Fabric Shop Film Production Five and Ten Stores Florist Furniture Sales, Repair and Refinish
G Garage/Auto Repair General Repair Shop Gift Novelties Glass and Mirror Sales Golf Course Gravel Products Grocery/Food Products
H&I Hardware Hearing aids Hospital Ice Cream Ice Plant
J Janitorial Supplies Jewelry Jewelry Repair Shop
L Laboratories Landscaping and Nurseries Laundry and Laundromat Leather Goods Linen Supply Locksmith Sales Lumber
7 Revised: 8/27/2015
M Machine Shops Mail Order Marble/Granite Sales Medical Supplies Merchandise/Department Stores Miscellaneous Sales Mobile Food Vendors Motor Repair Shops Music Instrument Sales Music Lessons
N&P Newspapers/Newsstands Nurseries/Landscaping Paint Shop or Sales Paper Supplies Patent Medicine Agency Photo Shop, Photo Equipment Repair Piano Sales and Repair Plumbing/Heating Supplies Printer/Print Shop
R Radio/Television/Rental/Repair/Sales Receptive Operators Record Shops Refrigerator Sales and Service Restaurants
S&T Saw Shops Sewing Machine Sales/Service Shoe Sales, Shoe Making/Repair Sign Painting Skating Rinks Soft Drinks Sporting Goods Swimming Pools Tailoring/Dressmaking Trailer Sales/Repair/Rebuild
8 Revised: 8/27/2015
V&W Variety Stores Wares or Precious Metals Water Softeners Welding and Ironworks Wholesale Oil
**The above mentioned licensees must pay semiannually therefore an amount of money to be determined by the amount of gross semiannual sales or revenue and made at the rates as follows:**
Semiannual Gross
Semiannual Fees
$ 0.00 $12,001.00 $18,001.00 $24,001.00 $30,001.00 $45,001.00 $90,001.00 $135,001.00 $180,001.00 $240,001.00 $300,001.00 $360,001.00
-
$12,000 $18,000.00 $24,000.00 $30,000.00 $45,000.00 $90,000.00 $135,000.00 $180,000.00 $240,000.00 $300,000.00 $360,000.00 $420,000.00
$25.00 $30 .00 $42 .00 $54 .00 $66 .00 $78 .00 $90 .00 $100 .00 $120 .00 $167 .00 $200 .00 $230 .00
$420,001.00
-
$480,000.00
$270 .00
$480,001.00
-
$540,000.00
$300 .00
$540,001.00
-
$600,000.00
$350 .00
$600,001.00
-
$660,000.00
$370 .00
$660,001.00
-
$720,000.00
$400 .00
$720,001.00
-
$780,000.00
$440 .00
$780,001.00
-
$840,000.00
$470 .00
$840,001.00
-
$900,000.00
$500 .00
$900,001.00
-
$960,000.00
$540 .00
$960,001.00
-
$1,020,000.00
$570 .00
$1,020,001.00
-
$1,080,000.00
$600 .00
$1,080,001.00
-
$1,140,000.00
$640 .00
$1,140,001.00
-
$1,200,000.00
$670 .00
$1,200,001.00
-
and over
.05555%
This list is provided for information purposes only. For final business license fees and required information, please contact the Business License Department at 702-346-2835
9 Revised: 8/27/2015
