Thank you for doing business in the City of Winnsboro.

Transcription

1 City of Winnsboro (678) Occupational License Fee including General Information/FAQs Thank you for doing business in the City of Winnsboro. All businesses operating in the town limits of the City of Winnsboro must purchase an annual occupational license prior to the commencement of business. How to file: To remit payment: Complete the Occupational License Application located at For your convenience this form can be completed electronically with Adobe Reader, or printed then manually completed. Make your check payable to Tax Trust Account and mail to: Avenu, Occupational License Department 968 Jefferson Highway, Suite D #334 Baton Rouge, LA Be sure to enclose any required certifications with your payment. For assistance: Please contact an Avenu Associate: businesslicensesupport@avenuinsights.com Toll Free Phone: Important facts to know when completing your business license: License Due Date: Renew annually on January st. License Delinquent Date: Licenses (except temporary and alcohol) are considered delinquent on March st. License Expiration: All licenses (except temporary licenses) expire December 3 st. To prevent a delay in the issuance of a license, please note the following: -based schedules must report gross receipts for the previous year. Unit-based schedules must provide the number of units. Units may refer to number of employees, square footage, vehicles, days, agents, etc. See fee schedule for details for each business type. s that indicate certification is required must have a copy of the certification submitted with the application. City of Winnsboro Business License Fee v

2 General Information/FAQs State Laws regulating the collection of Occupational Licenses These laws can be found at municipality may incorporate other zoning, permit or additional regulations. Please review the fee schedule for additional as available. Even if your business is not listed in this fee schedule, you are still taxable under the occupational license tax law, L.R.S. 47: Certification A municipality may require a business to obtain a copy of each individual/entity s board certifications and/or permits prior to issuance of a municipal occupational license. If certification is required, the fee schedule above will indicate what specific certification must be provided with your application. Failure to provide a copy of your certification/permit along with your application (if applicable) will delay the issuance of your license. Issuance of an occupational license by Avenu does not permit business operation unless the business is properly zoned and/or in compliance with all applicable laws/rules and meet all required certifications. Deductions A. Petroleum taxes. In calculating the gross sales at bulk or distributing plants engaged in the storage and sale of petroleum products, the taxpayer shall exclude therefrom the part of the purchase price paid by him for gasoline and motor fuels or lubricating oils as shall equal the manufacturer's or dealer's license, privilege, or excise tax levied by federal or state statutes on the manufacturing, handling, storing, selling, or consuming of gasoline, motor fuels, or lubricating oils. B. Undertaking and funeral directing. The term "gross annual receipts", as used in this Chapter, shall cover all of the receipts of the person carrying on the business of undertaking and funeral directing, except that deduction shall be allowed for collections made by one undertaker and funeral director for the account of another undertaker and funeral director, as shown by the books of both parties at interest. C. Stocks and bonds; interstate sales. In determining the amount of gross annual commissions and brokerage to be subject to the tax, each commission business operating on exchanges located outside the state of Louisiana shall deduct therefrom forty percent in the case of purchases and sale of stocks and bonds consummated on exchanges located outside the state of Louisiana and fifty-five percent of purchases and sales of commodities consummated on exchanges located outside the state of Louisiana. D. Retail or wholesale sales of motor vehicles and boats. In determining the amount of gross sales and receipts to be subject to the tax for retail or wholesale dealers in motor vehicles, automobiles, motor trucks, motor buses, motorcycles, motor bicycles, motor scooters, motor tractors, motor-propelled road machinery farm implements, and equipment designed for use with tractors and other motor-propelled equipment, trailers, semitrailers, aircraft, or other motor-propelled land vehicles, and pleasure or commercial boats, the license shall be computed on the total gross sales from all sales, including but not limited to sales of parts and accessories, receipts from repair shops, and sales and rental of motor vehicles; however, the gross sales and receipts of the above listed dealers shall not exceed seven hundred thousand dollars. City of Winnsboro Business License Fee v

3 Exemptions A. Individuals who are blind and their widows or orphans. License taxes levied by this Chapter shall not apply to individuals who are blind, who are exempted from license taxes by R.S. 23:303 through The exemption provided by this Subpart shall apply only where the business is conducted by any individual who is blind exclusively for his own support or the support of his family. B. Artists and craftsmen. Any occupational license tax imposed on retail dealers not having a fixed place of business shall not apply to Louisiana artists and craftsmen who display their own original art and handicraft for sale at functions sponsored by nonprofit organizations. C. Nonprofit organizations. () The occupational license tax required by this Chapter shall not apply to those qualified nonprofit organizations which are exempt from the collection of sales and use taxes under the provisions of R.S. 47:305.4 or from the payment of federal income taxes under the applicable provisions of the Internal Revenue Code. (2) This Subsection shall not be construed to exempt museums, menageries, circuses, or other traveling shows from the license required by R.S. 47:359(H) unless all of the proceeds from such shows are used for charitable, educational, or religious purposes of the sponsoring qualified nonprofit organizations. It is the intention of this Subsection to exempt such traveling shows where its entire proceeds, except for necessary expenses connected therewith, are used for the charitable, educational, and religious purposes of the sponsoring qualified nonprofit organization. D. Wholesale dealers in certain alcoholic beverages. There shall be no license tax imposed, assessed, or collected under the provisions of this Chapter on any person engaged in the business of selling at wholesale, malt, vinous, spirituous, alcoholic, or intoxicating liquor containing more than six per centum of alcohol by volume, and beer, porter, ale, fruit juices, and wine containing more than one-half per centum of alcohol by volume. E. Other exempted businesses. () Banks, homestead and building and loan associations, editors, cooperative-owned bank service companies, over-the-air broadcasters, as defined by the Federal Communications Commission, publishers, clerks, laborers, ministers of religion, school teachers, graduated trained nurses, those engaged in agricultural or horticultural pursuits, those operating sawmills, and corporations organized and operated for the purpose of lending money to farmers for production purposes, the stock of which is owned by farmer members and employees of such corporations, shall be exempted from any provisions of this Chapter. (2) For purposes of this Subsection, "bank service company" shall mean either of the following: (a) Any corporation which is organized to perform services authorized by 2 U.S.C. 86 et seq., and all of the capital stock of which is owned by one or more insured banks. (b) Any limited liability company which is organized to perform services authorized by 2 U.S.C. 86 et seq., and all of the members of which are one or more insured banks. D. Manufacturers. Manufacturers shall be exempted from any provisions of this Chapter; however, manufacturers who sell their manufactured articles at retail shall be subject to the payment of a license tax on such retail sales as fixed by this Chapter. E. Persons with disabilities. There shall be no license tax imposed, assessed, or collected under the provisions of this Chapter on any person who is disabled to the extent that he is home-bound, confined to a bed or wheelchair, requires the aid and attendance of another person, and is unable to enter the normal work force. F. Nothing in this Chapter is intended to levy a tax on those receipts subject to the tax under the provisions of R.S. 22:833. (Insurance Companies) Location Specific, Definition Except as otherwise indicated in the Revised Statutes, only one license shall be required for each place of business, and the license shall be based upon the classification of business which constitutes the major portion of the taxable annual gross sales and receipts. However, any person operating coin vending or weighing machines shall obtain only one license, regardless of the locations of the machines. However, a separate license shall be required for hotels, motels, rooming houses, and boarding houses. Such license shall be in addition to the license required if other classes of business are operated in conjunction with the hotel, motel, rooming house, or boarding house. City of Winnsboro Business License Fee v

4 New Business Information For any new business commencing after January first of any calendar year, the first license shall be due and payable on the date the business is commenced. Within forty days after commencing the business, each person shall compute in the manner provided by R.S. 47:348 the balance of the license tax, if any, owed for the year in which the business is started and pay such tax balance. When the business is begun prior to July first of any year, the tentative tax shall be the minimum annual rate for the particular class of business in cases in which the tax is based on gross receipts, sales, fees, premiums or commissions, or the full annual rate in cases in which the tax is based on a specific amount per unit. When the business is begun on or after July first of any year, the tentative tax shall be one-half of the minimum annual rate or the specific amount per unit, as the case may be. Penalty and Interest, Rate of All licenses unpaid after the last day of February of the calendar year for which they are due or, in the case of a new business, unpaid on the date such business is commenced shall be deemed delinquent and subject to the payment of delinquent interest and penalty. Delinquent interest and penalty shall be computed from March first of the calendar year for which they are due. Penalty is 5% of tax due for each 30 days or fraction thereof with a maximum penalty of 25%. Interest is ¼% (0.025) due per month until paid in full. Any intentional false statement as to any material facts in the application for a license shall constitute a misdemeanor, and any person convicted thereof shall be fined not more than two hundred dollars or imprisoned for not more than six months, or both. Posting of License Every license shall be posted in a conspicuous place, where said business, trade or occupation is carried on, and the holder of the license shall immediately show same to the designee of the municipality upon being requested so to do. Requirement to maintain records In general, each person shall keep a reasonable record of his gross receipts, gross fees or commissions, or loans made. This record shall be kept separately for each place of business, and shall be subject to examination and inspection by the collector or his duly authorized assistants. Transfer of License The license is issued in the name of the person making application and paying the initial fee and is not transferable or assignable. If at any time during the license year a change of ownership takes place, the license period is from January first, to the date of sale or change of lessee. A "change of ownership" occurs when a business is sold or leased, and does not include changes in partnership or corporate shares. The new owner or lessee shall obtain another occupational license, as the license issued to the former owner or lessee is not transferable or assignable. The license period for the new owner or lessee covers the date of transfer or ownership or lease to December thirty-first of the license year. The collector shall be notified within ten days when a change is effected. City of Winnsboro Business License Fee v

5 of License Zoning In order to calculate the license fee for a business location at which business activities are carried on that fall under more than one tax basis schedule, gross receipts, fees, or commissions for each group of activities falling under each schedule must be compared. The rate for the schedule which constitutes the major portion of the gross receipts, fees, or commission will be used. However, the total gross receipts, fees, or commissions for all business activities carried on at the business location, minus any applicable deductions, are applied to the schedule to compute the fee. If a business intends to maintain a physical location within the municipality, there are normally zoning and building code approvals required prior to the issuance of a license. In certain instances, a business may simply be required to register with the municipality to create a mechanism for the reporting and payment of any tax liabilities. Contact the municipality for any zoning, building code and/or tax liability requirements. The completion and submission of the form does not guarantee the approval or subsequent issuance of a license to do business. Any prerequisites for a particular type and location of the business must be satisfied prior to licensing. Questions? All questions regarding the occupational license renewal process should be directed to Avenu. Website: businesslicensesupport@avenuinsights.com Phone: Fax: City of Winnsboro Business License Fee v

6 City of Winnsboro Business License Fee v Abstractors 2.00 Abstractors and title company Academy of music Accountant B Admissions/cover fees 3.00 Advertising agency Advisory service Units Air hockey table Must provide number of hockey tables $20 per hockey table 4.00 Air transportation Aircraft dealers - retail Aircraft dealers - wholesale 5.00 Ambulance service Amusement device mechanical - electronic pinball machine, Units flipper machine, or video game Must provide number of devices Amusement device mechanical other Must provide number of Units devices 2 $50 per device $20 per device 6.00 Amusement hall 7.00 Amusement park 8.00 Answering service Flat Antique show $ Appraiser 0.00 Archery range Architect B.00 Arena 2.00 Armored car service Flat Arts and crafts fair $ Attorney at law B 3.00 Auction barn Auctioneer Auditing bills / invoices 4.00 Auto auction

7 Auto club Boat dealer Maximum License $ City of Winnsboro Business License Fee v Auto for hire 6.00 Auto title service Bacteriologist B 7.00 Bail bondsmen 8.00 Barbershop 9.00 Barge carrier - freight Barge carrier - passengers Flat Baseball - professional $, Baseball park Bath house Beauty salon Beauty school Units Bed and breakfast - per room Must also purchase retail license under code if needed. Must provide number of sleeping rooms Bed and breakfast - retail license Must also purchase per room license under code $2.00 for each sleeping room Bill paying service Billiard / pool table (rental by hour) Billboard Units Billiard table Must provide number of tables $20 per table Billing agency Blood pressure monitors Units Must provide number of monitors Blue prints (sales) Boarding house - per room Must also purchase retail license under code if needed. Must Units provide number of sleeping rooms Boarding house - retail license Must also purchase per room license under code $20 per monitor $2.00 for each sleeping room Boat carrier - freight Boat carrier - passengers

8 28.00 Boat landing Boat launching Boat marina 3.00 Boats - retail Body piercing Bonding company Bondsman Book binder Booking agency Bowling alley Units Bowling games mechanical Must provide number of machines $20 per machine Building material dealer - retail Building material dealer - wholesale Maximum License $6, Bus line Business, professional, or instructional schools Cable television business Campground Car wash Flat Carnival $ Carpet cleaning business Catering service Cellular telephone Cellular telephone service provider (local exchange) Cemetery 5 City of Winnsboro Business License Fee v

9 How to calculate the chain store license due: Each operator must report their total number of stores wherever located. Find the range based on your total stores located wherever. Then report the number of stores located in the City of Winnsboro, LA. Based on the range above then calculate the number of stores located in Winnsboro by the fee indicated. Example: An operator who has 36 stores located wherever, 2 of which are located in Winnsboro, would owe $40.00 for their chain store license. Must provide number of stores Units Chain store - Not more than 0 stores $0.00 per store in Units Chain store - More than 0, but not more than 35 stores $5.00 per store in Units Chain store - More than 35, but not more than 50 stores $20.00 per store in Units Chain store - More than 50, but not more than 75 stores $25.00 per store in Units Chain store - More than 75, but not more than 00 stores $30.00 per store in Units Chain store - More than 00, but not more than 25 stores $50.00 per store in Units Chain store - More than 25, but not more than 50 stores $00.00 per store in Units Chain store - More than 50, but not more than 75 stores $50.00 per store in Units Chain store - More than 75, but not more than 200 stores $ per store in Units Chain store - More than 200, but not more than 225 stores $ per store in Units Chain store - More than 225, but not more than 250 stores $ per store in 475. Units Chain store - More than 250, but not more than 275 stores $ per store in Units Chain store - More than 275, but not more than 300 stores $ per store in Units Chain store - More than 300, but not more than 400 stores $ per store in Units Chain store - More than 400, but not more than 500 stores $ per store in Units Chain store - More than 500 stores $ per store in Charter bus service Charter fishing / guide service Chemical engineer B Chemist B Child care service Chiropodist B City of Winnsboro Business License Fee v

10 45.00 Cigarette vending machines Flat Circus $ Civil engineer B Units Claw machine Must provide number of machines $20 per machine Cleaning service Clothing store Coffee house Coin counting kiosk Units Units Coin - operated amusement device - electronic pinball machine, flipper machine, or video game Must provide number of devices Coin - operated amusement device other Must provide number of devices $50 per device $20 per device Coin - operated laundry Units Coin - operated TV Must provide number of televisions $20 per TV Cold storage plant 5.00 Collection agency (non commission basis. For commission- basis, see 35.00) Collection agency (commission basis. For non- commission basis, see 5.00) Commercial reporting or rating agencies Commercial artist Commission broker Common carrier Computer sales / service Flat Concert $ Concession Consultant Consumer psychologist B Consumer service Contractor Maximum License $ Convention promotion consultant Copy service 4 2 City of Winnsboro Business License Fee v

11 City of Winnsboro Business License Fee v Copy systems Cotton commissions Cotton compress business Cotton factor business Cotton future brokerage Cotton pickeries Counseling service B Court reporter Crating service Credit bureau Crop dusting Custodial service Dance hall 6.00 Day care center Dealer in stocks and bonds Debt adjuster Decorator Deep sea salvage Delivery service Dentist B Detective agency Developer (property / real estate) B Directional drilling service Dispatcher Distributor of electri Distributor of gas Distributor of water Distributor / light heat or power Doctor B Document examiner 5

12 City of Winnsboro Business License Fee v Dog grooming Dog kennel Dog training Units Domino tables Must provide number of tables $20 per Table Drag strip Draying Drilling service Driving range (golf) 7.00 Driving school Driving service Drug store / pharmacy Dry cleaner Dyeing Eating establishment (Fixed location) Eating establishment (No fixed location) Flat A $ Units Electric phonograph (juke box) Must provide number of machines $20 per machine Electric utility Electrical engineer B Units Electronic dart board (coin - operated) Must provide number of boards $20 per board Electronic video bingo Units Must provide number of machines Electronic video device Units Must provide number of machines Electronic video game Units Must provide number of machines Electronic video golf Units Must provide number of machines Electronic video poker Units Must provide number of machines $50 per machine $50 per machine $50 per machine $50 per machine $50 per machine Electroplating service Elevator repair business Elevator service business Embroidery service Employee screening

13 City of Winnsboro Business License Fee v Employment agency Engineer B Engraver Escort service 8.00 Exhibition show Units Ferris wheel (kiddie ride) Must provide number of machines $20 per machine Ferry boat Figure salon Film developing Film production Finance company Financial management (commission - based) Financial management (fee - based) Finger printing and IDs Firing range Flea market participant Foosball table Units Must provide number of tables $20 per table Flat Football - professional $, Fortune teller Freezer locker Freight transportation Funeral director Garage 9.00 Garbage collection Gardening service Geological service Go cart course Golf course Golf practice range Grain commission house 4

14 City of Winnsboro Business License Fee v Grain elevator Grip test machine Units Must provide number of machines Grocery store $20 per machine Flat Gun show $ Hauling Flat Hawker $ Health club Heavy equipment dealer Hi slide Home health service Flat Horse show $250 Hospital (for profit) Hotel - per room license Must also purchase retail license under code if needed Must Units provide number of sleeping rooms Hotel - retail license Must also purchase per room license under code $2.00 for each sleeping room House moving Hypnotism Information service Inspection & testing Instructional school Insurance adjuster Inventory service Flat Investment banking $ Investment counseling Irrigation company Flat Itinerant vendor $ Flat Itinerant vendor - seafood/produce $ Janitorial service 0.00 Jeweler

15 02.00 Jewelry store Juke box Units Must provide number of juke boxes Junkyard $20 per juke box K - 9 training for dogs Units Kiddie rides Must provide number of kiddie rides $20 per kiddie rides Laboratory Landscaping service Laundromat Laundry Lawn service Leasing immovable property Leasing movable property Letter service 0.00 Limousine service Lithographer B Livestock auction house Livestock auctions Lumber broker Lump Sum contractor 2.00 Maid service 2.00 Mailing room 3.00 Mailing/packaging business Management control (commission - based) Management Control (fee - based) 4.00 Management training school Manufacturers agent Marine surveyor 5.00 Massage service Mechanical engineer B City of Winnsboro Business License Fee v

16 Units Mechanical hobby horse ride Must provide number of machines $20 per machine Units Mechanical ride (kiddie) Must provide number of machines $20 per machine 6.00 Medical transportation service Flat Menagerie $ Merchandise broker Merry - go round Units Must provide number of merry go - rounds 4 $20.00 per merry-goround 7.00 Messenger service Midwife B 8.00 Miniature golf link Mobile home dealer retail Maximum License $ Mobile home dealer wholesale Maximum License $ New businesses must provide copy of local sales tax clearance Mobile home park Maximum License $ Mobile home rental Maximum License $ Mobile home repairs Maximum License $ Mobile phone Mobile phone (local telephone exchange service) Modeling agency Money Broker Monitoring Service Monogramming Mortgage broker Mortgage company Units Motel - per room license Must also purchase retail license under code if needed Must provide number of sleeping rooms Motel - retail license Must also purchase per room license under code $2.00 for each sleeping room Motor freight line Motor vehicle carrier - freight City of Winnsboro Business License Fee v

17 28.00 Motor vehicle carrier - passengers Motor vehicle dealer - retail Maximum License $ Motor vehicle dealer - wholesale Maximum License $ Motor vehicle rentals 3.00 Motor vehicle repainting shop Motor vehicle repair shop Motor vehicle storage business Movie theater Moving & Storage Moving business Flat Museum (for profit) $ Music school Natural gas utility Newspaper clipping service Non profit Must provide Proof of Exemption for new and renewals Nurse's registry Units Nursing home - per room license Must also purchase Nursing Home - gross license code Must provide number of sleeping rooms Nursing home - gross Must also purchase Nursing Home per room license code New businesses must provide copy of local sales tax clearance. 2 Exempt $2.00 for each sleeping room plus amount based on total gross Oculist B Office building rental Oil and gas lease broker Oil field service Oil well service Opera house Operation of office building Operator of coin vending machine City of Winnsboro Business License Fee v

18 Operator of office building (commission - based) Osteopath B Owners or lessees of toll bridges or ferries Packing house for meat or fish Packing service Palm reading, psychic, etc Parcel keeping room Parking lot 4.00 Patrol / security service Pawn brokers Minimum License $ Flat Peddler $ Flat Peddler - produce $ Flat Peddler - seafood $ Pest control Petroleum inspection Pharmacy - Licensed by State of Louisiana Board of Pharmacy and 80% of gross revenues of business come from the filling of prescription drugs Photo lab Photographer Physician B Units Pinball machine Must provide number of machines A $50 per machine Pipe inspection Pipe line common carrier Polygraph examiner Pony ride (kiddie) Units Must provide number of machines Pool table Units Must provide number of tables $20 per machine $20 per table Pool table (rented by hour) Postal service, private Preventative maintenance City of Winnsboro Business License Fee v

19 City of Winnsboro Business License Fee v Printer B Private investigator Produce broker Product commission house Professional school Flat Professional sports $, Public scales Units Pulse rate monitor Must provide number of monitors $20 per monitor Quilting service 5.00 Race track Railroad carrier - freight Railroad carrier - passengers Real estate broker Maximum License $2, Recreational beach Recreational club Reducing salon Refrigerated locker Reminder service Rental management commission Renting immovable property Renting movable property retail (For wholesale, see 28.00) Renting movable property wholesale (For retail, see 58.00) Repairs Repairs business Rescue service 6.00 Restaurant Retail dealer fixed location other than motor vehicle Retail dealer motor vehicles Maximum License $800 4

20 Flat Retail dealer no fixed location Retail dealers in gasoline and motor fuel Maximum Combined License $6, Must also purchase Retail. Retail sales to farmers Retail sales to institutions Rice dryer Riding academy Units Rooming house - per room license Must also purchase retail license under code if needed Must provide number of sleeping rooms Rooming house - retail license Must also purchase per room license code $ $2.00 for each sleeping room plus a retail license Rug cleaning Sales of membership Sales of warranty Sales promotion Salvage yard School (instructional) School (proprietary) School private Security business Self - defense training Selling cemetery plots Service business Service to elevators Ship chandler Shipbuilders Shoe shine parlor/stand Units Shooting gallery, mechanical Must provide number of machines $20 per machine Shooting range / gallery 2 City of Winnsboro Business License Fee v

21 70.00 Sightseeing tours 7.00 Sign painting Sitter service Skating rink Slaughterhouse - commission - basis Snooker table (rented by hour) Units Soccer machine (mechanical) Must provide number of machines $20 per machine Sound truck Flat Special event $ Flat Sports professional $, Units Squeeze / grip machine Must provide number of machines $20 per machine Stable Steam cleaning business Steam pressing business Steam / electric laundering business Steamboat / steamship agency Steamship agency Stock or bond brokerage Stock or bond brokerage Storage business Storage room or landing Sugar broker Sugar factory Surety company Swim club 8.00 Swimming pool service Tattooing Taxicab service Taxidermist Telegram / wire service City of Winnsboro Business License Fee v

22 City of Winnsboro Business License Fee v Telegraph Telephone (local exchange service) Telephone business Units Television - coin-operated Must provide number of televisions $20 per television Testing laboratory Testing service Theater Theatrical booking agency Tourist attraction Tourist camp Tow truck service Towboat business Trailer park Transportation business Trash / garbage pickup service 9.00 Travel agency Flat Traveling show $ Tree service Truck escort service Truck wash Trucking business Tugboat business TV cable service Undertaker Utility company (For electric, see For natural gas, see ) Vehicle escort service Vending machine operator Veterinarian B Viatical settlement provider Units Video bowling (amusement) Must provide number of machines 5 $50 per machine

23 Units Video game Must provide number of video games $50 per video game Warehouse Washateria Watchman agency Waterworks Weigh machine Weight loss business Wholesale boat dealer Maximum License $ Wholesale dealer in merchandise - wholesale Wholesale dealer in services Wrecker service Wrecking yard Wrestling arena City of Winnsboro Business License Fee v

24 Calculation Information A - Professionals Drug/Pharmacy Fee: /0 of % (.00) of annual gross receipts Minimum License $50.00 Maximum License $2, B Professionals Other Fee: /0 of % (.00) of annual gross receipts Minimum License $50.00 Maximum License $00.00 Table : Retail Receipts Range FEE: $ $49, $ $50, $74, $ $75, $99, $ $00, $49, $ $50, $99, $ $200, $249, $ $250, $299, $ $300, $399, $ $400, $499, $ $500, $599, $ $600, $749, $ $750, $999, $ $,000, $,499, $, $,500, $,999, $, $2,000, $2,499, $ 2, $2,500, $2,999, $ 3, $3,000, $3,499, $ 3, $3,500, $3,999, $ 4, $4,000, $4,499, $ 4, $4,500, $4,999, $ 5, $5,000, $5,499, $ 6, $5,500, and up $ 6, Revised Statutes 47:354 City of Winnsboro Business License Fee v

25 Table.: Gas/Motor Fuel Retail Gallon Range FEE: 0 54, $ ,000-84, $ ,000 09, $ ,000 64, $ , , $ , , $ , , $ , , $ , , $ , , $ , , $ , , $ ,000,000,499, $,200.00,500,000,999, $, ,000,000 2,499, $ 2, ,500,000 2,999, $ 3, ,000,000 3,499, $ 3, ,500,000 3,999, $ 4, ,000,000 4,499, $ 4, ,500,000 4,999, $ 5, ,000,000 5,499, $ 6, ,500,000 and up $ 6, Revised Statutes 47:354. City of Winnsboro Business License Fee v

26 Table 2: Wholesale Receipts Range FEE: $ $99, $ $00, $49, $ $50, $249, $ $250, $499, $ $500, $599, $ $600, $799, $ $800, $999, $ $,000, $,499, $ $,500, $,999, $ $2,000, $2,499, $ $2,500, $2,999, $ $3,000, $3,999, $, $4,000, $4,999, $, $5,000, $5,499, $, $5,500, $5,999, $ 2, $6,000, $6,499, $ 3, $6,500, $6,999, $ 3, $7,000, $7,499, $ 4, $7,500, $7,999, $ 4, $8,000, $8,999, $ 5, $9,000, $9,999, $ 5, $0,000, $0,999, $ 6, $,000, $,999, $ 6, $2,000, $2,999, $ 6, $3,000, $3,999, $ 7, $4,000, and up $ 7, Revised Statutes 47:355 City of Winnsboro Business License Fee v

27 Table 3: Lending Receipts Range FEE: $ $249, $ $250, $499, $ $500, $749, $ $750, $999, $ $,000, $,249, $ $,250, $,499, $ $,500, $,749, $ $,750, $,999, $ $2000, $2,249, $ $2,250, $2,499, $ $2,500, $2,999, $ $3,000, $3,499, $ $3,500, $3,999, $ $4,000, $4,499, $ $4,500, $4,999, $ $5,000, $5,499, $ $5,500, $5,999, $ $6,000, $6,499, $ $6,500, $6,999, $ $7,000, $7,499, $, $7,500, $7,999, $, $8,000, $8,499, $,00.00 $8,500, $8,999, $,50.00 $9,000, $9,499, $, $9,500, $9,999, $, $0,000, $0,999, $, $,000, $,999, $, $2,000, $2,999, $, $3,000, $3,999, $, $4,000, $4,999, $, $5,000, $5,999, $, $6,000, $6,999, $, $7,000, $7,999, $ 2, $8,000, $8,999, $ 2,50.00 $9,000, $9,999, $ 2, $20,000, $24,999, $ 2, $25,000, $29,999, $ 3, $30,000, $34,999, $ 3, $35,000, and up $ 3, Revised Statutes 47:356 City of Winnsboro Business License Fee v

28 Table 4: Commission Receipts Range FEE: $ $4, $ $5, $9, $ $20, $24, $ $25, $29, $ 2.00 $30, $39, $ $40, $49, $ $50, $64, $ $65, $79, $ $80, $99, $ $00, $24, $ $25, $49, $ $50, $74, $ $75, $99, $ $200, $249, $ $250, $299, $, $300, $349, $, $350, $399, $, $400, $449, $, $450, $499, $, $500, $549, $ 2, $550, $599, $ 2, $600, $649, $ 2, $650, $699, $ 2, $700, $749, $ 2, $750, $799, $ 3, $800, $849, $ 3, $850, $899, $ 3, $900, $949, $ 3, $950, and up $ 3, Revised Statutes 47:357 City of Winnsboro Business License Fee v

29 Table 5: Public Utilities Receipts Range FEE: $ $9, $50.00 $20, $24, $60.00 $25, $37, $75.00 $37, $49, $ 5.00 $50, $74, $ $75, $99, $ $00, $49, $ $50, $99, $ $200, $249, $ $250, $499, $ $500, $749, $, $750, $999, $ 2, $,000, $,249, $ 3, $,250, $,499, $ 3, $500, $,749, $ 4, $,750, $,999, $ 5, $2,000, $2,249, $ 6, $2,250, $2,499, $ 6, $2,500, and up $ 7, Revised Statutes 47:358 City of Winnsboro Business License Fee v