1. Impose an additional 2.90% bed tax rate, effective July 1, 1991.

2. Impose a 2.25% rate on utilities, effective August 01, 1990. Impose a 2.75% rate on utilities, effective May 1, 1994.

3. Impose a 2.25% rate on telecommunications, effective August 1, 1990. Impose a 2.75% rate on telecommunications, effective May 01, 1994.

3a. Impose a 1.30% rate on restaurants and bars, effective July 1, 1991. Impose a 1.80% rate on restaurants and bars, effective May 01, 1994.

3b. Jet fuel taxed at $.018 per gallon. Effective May 1, 1994, jet fuel taxed at $.023 per gallon.

4. Amendment to Section 310 as follows:

Sec. 310. Licensing: annual license fee; transferability; display; penalties; residential property provisions; cancellation; renewal; late application provisions; actions. (Expires on December 31, 2014)

(a) The Privilege License shall be valid unless canceled or revoked under the provisions of Section 62-320 or by surrender of the license by the licensee or expiration through cessation by the licensee of the business activity for which it was issued or through failure of the licensee to pay the annual license fee imposed hereunder.

(b) The Privilege License shall be nontransferable between owners or locations, and shall be on display to the public in the licensee's place of business.

(c) Any licensee who permits his license to expire through cancellation as provided in Section 62-320, by his request for cancellation, by surrender of the license, or by the cessation of the business activity for which the license was issued, and who thereafter applies for a license, shall be granted a new license as an original applicant, shall pay the application license fee imposed by Section 62-300, and the annual license fee imposed herein. Any licensee who loses or misplaces his Privilege License which is still in effect shall be charged the current application license fee for each reissuance of a license.

(d) In addition to the license application fee imposed under Section 62-300, and excepting those persons paying the annual license fee imposed under (f) and (g) of this Section, each person licensed under this Chapter shall pay an annual license fee of fifty dollars ($50.00) for each license held by such person. Such fee shall be due and payable on or before January 1 of each year and shall be considered delinquent if not received on or before the last business day of January. Such annual fee must be paid to and received by the Tax Collector by the due date and shall be nonrefundable.

(e) Any licensee who fails to renew his license on or before the date provided in (d) above shall be deemed to be operating without a license following such due date, and shall be subject to all penalties imposed under this Chapter against persons required to be licensed and operating without a license. The non-licensed status may be removed by payment of an annual license fee in the amount of one hundred fifty percent (150%) of the fee imposed under (d) above, and the payment of a nonrefundable application fee required under Section 62-300.

(f) Notwithstanding the provisions of (d) above, a person who is engaged in the rental of residential real property, other than transient lodging, shall pay an annual license fee of two dollars ($2.00) per residential unit (excluding units primarily used for transient lodging) per year not to exceed a maximum of fifty dollars ($50.00) per license. The due date for such fees shall be as set forth in (d) above, and such fee shall be nonrefundable. Any licensee required to pay an annual fee under this subsection, who fails to pay same by said due date shall be deemed to be operating without a license after such date, and subject to all penalties imposed under this Chapter against persons required to be licensed and operating without a license. The non-licensed status may be removed by payment of a penalty of an additional one dollar ($1.00) per residential unit per year not to exceed twenty-five dollars ($25.00) per license, the annual license fee, and the payment of a non-refundable application fee required under Section 62-300.

(g) (Reserved)

(h) If any person required to be licensed under this Chapter fails to obtain a license on or before the conducting of any business activity requiring such license, such person shall be subject to a penalty in the amount of one hundred fifty percent (150%) of the applicable fee for each event or period of time for which such fee would have been imposed from and after the date on which such activity commenced until paid. This penalty shall be in addition to any other penalty imposed under this Chapter and must be paid prior to the issuance of any license.

(i) Notwithstanding the failure of any person to apply for a license and to remit all fees and penalties, if any, imposed herein, such person conducting a business activity subject to licensing without obtaining a license, shall be liable to the City for all applicable fees and shall be subject to the provisions of Sections 580 and 590, to the same extent as if said fees and penalties were taxes and penalties under such Sections.

(j) (Reserved)

5. Regulation 310.1 is added as follows:

Reg. 310.1. Proration of initial annual license fees.(Expires on December 31, 2014)

(a) Licensees, subject to the provisions of Section 310(d), whose initial application for a privilege license is received by the tax collector after January 1, 2007 will be subject to an initial annual license fee imposed by Section 310(d) on a proration schedule as follows:

(b) Licensees, subject to the payment of the annual license fee imposed by Section 310(f) for residential real property, whose initial application for a privilege license is received by the tax collector after January 1, 2007 will be subject to an initial annual license fee imposed by Section 310(f) on a proration schedule as follows:

6. Regulation 310.2 is added as follows:

Reg. 310.2 "Casual" exemption of activities from the licensing requirements of Section 310.(Expires on December 31, 2014)

Individuals, other than those engaging in rental of real property, may be considered as engaged in "casual" activities, and not subject to the annual license fee imposed under Section 310, provided that they are engaged in activities such as the private sale of personal automobiles, garage sales, and the sale of homemade artifacts, on no more than three separate occasions during any calendar year.

7. Regulation 310.3 is added as follows:

Reg. 310.3 Annual licensee fee for persons engaged in provided transient and non-transient lodging. (Expires on December 31, 2014)

(a) For the purposes of payment of the annual license fee imposed by Section 62-310, and this regulation, "primarily used for transient lodging" shall mean actual use of that particular lodging unit as transient lodging at or exceeding eighty-five percent (85%) of total use.

(b) For the purposes of Subsections 310 (d) and (f) only, it shall be presumed that each lodging unit is not primarily for transient lodging and is therefore subject to the two dollar ($2.00) per unit annual fee up to a maximum of fifty dollars ($50.00) per license, until the contrary is established by the licensee to the satisfaction of the Tax Collector.

(c) A person who is engaged in providing both transient and non-transient lodging shall pay:

(1) The two dollar ($2.00) per unit annual license fee for each unit not primarily used for transient lodging; plus

(2) The fifty dollar ($50.00) per location annual license fee for each location where he is providing units primarily used for transient lodging provided that the total annual license fees paid shall not exceed fifty dollars ($50.00) per license.

8. Section 315 is added as follows:

Sec. 315. Transient privilege licenses. (Expires on December 31, 2014)

Notwithstanding the provisions of section 62-300, a person who will be engaged in business for a period of thirty (30) days or less, may be issued a transient privilege license, which shall be valid only for a thirty (30) day period following the application date, upon payment of a transient application and license fee of twenty-five ($25.00) dollars in lieu of all other fees imposed under this article. In the event that a person obtaining and operating a business activity by virtue of a transient privilege license, continues to conduct said business beyond the thirty (30) days set forth in such license, such person shall be deemed to be conducting a business activity in the city without a valid privilege license, and shall be subject to all penalties imposed on such activity under this chapter. In addition thereto, such person shall not be relicensed with either a privilege license under the provisions of section 62-300, or a further temporary license under the provision of this section without paying all other applicable application fees and annual fees.

9. Annexation

10. Annexation

11. Annexation

Transaction Privilege Tax

1.50% (effective May 1, 1994)

1.00% (until April 30, 1994)

Use Tax

1.50% (effective May 1, 1994)

1.00% (until April 30, 1994)

$50.00 renewal fee.
Effective January 01, 2015 no application fee. Residential Real Property Rental, Leasing, and Licensing for Use License fee is $2.00 per Rental Unit up to a Maximum of $50.00. Commercial Real Property Rental, Leasing, and Licensing for Use License fee is $50.00. 
Effective January 01, 2018 the license and renewal fee will be reduced to $2.