Schedule of Taxes by Business

A     B   |   C   |   D   |   E   |     |   G   |   H   |   I     J   |   K   |   L    |   M

N   |   O   |   P   |   Q  |   R     S   |   T   |   U   |   V   |   W   |   X   |   Y     Z  

Advertising/subscribers, each location:

Agency  $121.28
Other $121.28

Amusement and recreation:

Arcade machines - Amusement tables, pinball machines, marble boards or other similar games or devices, except merchandise and music vending machines, each machine $27.56
Pool or Billiard Hall  $66.15

Assisted living facility, group home, nursing home, each location:

Assisted living facility (formerly Adult congregate living facility-ACLF), over six residents $60.64
Nursing home  $66.15

Computer technology, each location:

Computer programming $66.15
Desktop publishing $66.15
Internet marketing/sales $66.15 
Web design $66.15
Other $66.15

Contractor, each location:

Building $154.35
General $154.35
Residential $154.35
Electrical $77.18
Plumbing $77.18
Painting $77.18
Sign $77.18
Street Paving $77.18
Underground Utility $154.35
Well Drilling $77.18
All Others not specified  $77.18
HVAC $77.18

Day care, child care, babysitting, each location:

Nursery, Children $66.15
Adult day care    $66.15

Finance, each location (i.e., 1 broker, or agent):

Agent / Broker – selling or offering for sale stocks, bonds, notes, etc $88.20
Bank $275.63
Bonding company (i.e. bail bonds) $88.20
Loan companies or mortgage company $275.63

Food service establishments:

Lunch stands, snack bars, refreshment stands, each $33.08
Prepared foods - Any establishment serving commercially prepared food products, beverages, etc., not covered by a retail license (examples but not exclusive: wrapped sandwiches, potato chips, nonalcoholic beverages) $33.08
Restaurants including: cafes, cafeterias, dining rooms, eating houses & drugstores serving food $66.15
            (a) Plus each seat in excess of ten   $2.21

Gas station:

Gasoline and oil dealers; Service filling stations
(a) Without repairs
$66.15
(b) Including minor repairs   $77.18

Insurance:

Adjuster (independent of licensed insurance companies) $88.20
Bonding company (i.e. surety bonds) $88.20
Guaranty and title company $88.20
Insurance agent / broker, individual $88.20
Insurance company $88.20
Other $88.20

Machine and/or repair shops, each location:

Business machine repairs (i.e.: copier, printer, phone systems, etc) $66.15
Fix-it shops $66.15
Gunsmith $66.15
Tin shop and sheet metal worker $66.15
Shoemaker or mender $66.15
Upholsterer and furniture mender $66.15
Other $66.15

Manufacturing, assembling, processing, each location:

Bakery $66.15
Craft items $66.15
Laboratory (i.e.:, chemical, clinical, testing, or similar) $88.20

Newspapers, daily or weekly, including printing:

    a)Employing less than six people

$66.15
    b)Plus each employee over five $11.03
Printing shop $66.15

Professional, each (i.e., 1 professional):

Accountant $88.20
Architect $88.20
Artist $88.20
Attorney $88.20
Bookkeeper $88.20
Chiropractor $88.20
Dentist $88.20
Doctor $88.20
Engineer $88.20
Funeral director $88.20
Mental health (i.e.: Psychologist, Social worker etc) $88.20
Musician $88.20
Nurse Practitioner  $88.20
Optician $88.20
Optometrist $88.20
Psychiatrist $88.20
Surgeon $88.20
Surveyor, land $88.20
Tax consultant $88.20
Teachers (i.e.: music, art, driving, dance etc. – does not include school teachers) $88.20
Writer $88.20
Other $88.20
Consultant $88.20

Public service/utilities, each location:

Electric company $194.78
Franchised garbage collector $99.23
Gas, franchised $132.30
Telegraph company $194.78
Telephone company $194.78
Water company, franchised $194.78

Real estate, each location (i.e., 1 broker, or agent, or salesperson):

Real estate broker $88.20
Real estate salesperson / agent $38.59

Rental property:

Apartment houses, duplexes, triplexes, lodges and cottages, renting furnished or unfurnished apartments:
     (a) Five apartments or less, for each unit or apartment

$33.08
     (b) For each additional apartment over five, per apartment or unit $16.54
Hotels, motels and rooming houses (except private homes having a permanent lodger), tourist courts or motor courts. License must be taken on all rooms whether used or unused. If dining room or restaurant is operated in connection, must have restaurant license in addition.
     (a) Five rooms or less
$33.08
     (b) Each additional room over five, per room $16.54
Single Family home rental or renting single room in single family home $33.08 

Retail:

Apparel, accessories $66.15
Beauty supply $66.15
Boat dealer $66.15
Cellular phones, beepers and accessories $66.15
Florists $66.15
Gas, bottled $66.15
General merchandise $66.15
Giftware $66.15

Grocery convenience store:

     a) Under 2,000 square feet

$66.15
     b) Each additional 1,000 square feet $16.54
Gun sales $66.15
Nursery, landscaping products $88.20
Office, Computer equipment $66.15
Produce stand $66.15
Secondhand shop  (i.e.: clothing, furniture, books etc) $66.15

Water company selling bottled water: 

     a) Each company

$66.15
     b) Plus, for each delivery truck $27.56
Water softeners $66.15
Retail stores not otherwise specified $66.15

Services, each location:

Animal grooming $66.15
Barbershop / Beauty parlor $66.15
Caterer $66.15

Dry cleaner: 

     a) One to five employees

$66.15
     b)Each additional employee $11.03
Interior decorator $66.15
Janitorial service $66.15

Laundromat:

     a) One through 20 washers and/or dryers

$77.18
     b) Over 20 washers and/or dryers, in addition to base price, per machine $11.03
Laundry service, including linens, towels or laundry supply business $99.23
Landscape / Tree service $88.20
Lawn service $22.05
Parcel delivery $88.20
Pest control $66.15
Photographers $66.15
Piano tuners $33.08
Pool maintenance $22.05
Pressure cleaner $22.05
Property management $88.20
Property Management (out of town) $33.08
Sales / Manufacturer’s representative $66.15
Sanitation, portable $38.59
Seal coating (emulsion) $22.05
Surveyors, public opinion $88.20
Tailor / Alterations (no charge if with dry cleaner) $33.08
Travel Agency $66.15

Specialties:

Auctioneers:

     a) Temporary license 30 days

$1378.13
     b) Per day $73.50
Astrology (i.e.: Astrologists, Clairvoyants, Palmist, Fortuneteller, etc) $1378.13
Delivery trucks within the town, each truck $33.08
Employment agency $66.15
Halls for hire $77.18
Swimming pools, public $66.15
Taxicabs, per firm $66.15
Transfer company, moving firms $154.35

Unclassified, each location:

All others not listed herein $66.15

Vending machines, Coin-operated machines:

Dealer or distributor of coin-operated machines (dealer/distributor must furnish a list of locations; current tags issued by tax collector must be attached to machine) $66.15
(a) Plus per coin-operated vending machine $27.56

Warehouses, alone or connected with other business:

Under 5,000 square feet $66.15
(a) Each additional 5,000 square feet $33.08

Wholesale distributors:

 Each company $66.15
(a) Plus each 1,000 square feet of floor area or fraction thereof $27.56