Laserfiche WebLink
ATTY/ORD.0008/CC ORD BUSINESS LICENSE TAX <br />REV: 07-23-24 EI <br />Page 4 of 13 <br /> <br />NONRESIDENTIAL PROPERTY RENTAL: The business of renting or letting a building <br />or structure of any kind or portions or areas thereof, including warehouses, ministorage <br />facilities, industrial, commercial and office buildings of properties to a tenant or tenants <br />for purposes other than residential dwelling, sleeping or lodging. <br /> <br />PEDDLER: Any person not having a regularly established place of business in the City <br />who travels from place to place or has a stand upon any public street, alley or other public <br />place, doorway of any building, unenclosed or vacant lot or parcel of land who sells or <br />offers for sale any goods, wares or merchandise in his or her possession. <br /> <br />PERSON: Any individual person, corporation, partnership, association or other <br />organizational form used for carrying on any business. <br /> <br />PROCESSOR: Any person engaged in the business of converting an article, substance <br />or commodity into marketable form for the purpose of resale by changing its physical or <br />chemical composition. <br /> <br />PROFESSION PROFESSIONAL SERVICE: Any profession, vocation, or calling that <br />requires rigorous training through higher education or vocational institutions exclusively <br />certifying the complete obtainment of skills and ability to offer professional services. This <br />business category includes, but is not limited to, research and development and scientific <br />fields, doctor’s offices, law offices, dentist offices, veterinary offices, architectural firms, <br />engineering firms, accounting firms, consulting firms, and software development <br />companies. <br /> <br />Any profession, vocation or calling, the qualifications for which generally require an <br />extended period or periods of specialized training and the issuance of an advanced <br />educational degree or certificate and the performance of which requires licensing or <br />certification or other official recognition. The term "professional person" as used in this <br />Article shall include, but is not limited to, the following: <br /> <br />Architect. <br />Attorney at law. <br />Certified public accountant. <br />Chiropractor. <br />Dentist. <br />Geologist. <br />Medical practitioner. <br />Optician. <br />Optometrist. <br />Oral surgeon. <br />Osteopath. <br />Physician. <br />Podiatrist.