TITLE XI: BUSINESS REGULATIONS
Chapter
ll0. OCCUPATIONAL LICENSES
111. ALCOHOLIC BEVERAGES
112. INSURANCE PREMIUM TAX
113. FALL FESTIVAL
114. TRANSIENT ROOM TAX
115. TAXICABS
116. SEXUALLY ORIENTED BUSINESSES
CHAPTER 110: OCCUPATIONAL LICENSES
Section
110.01 License required; application
110.02 License certificate; display required
110.03 Due date; expiration
110.04 Proration of fee
110.05 Firms and separate business locations
110.06 Transfer
110.07 Penalty for late payment
110.08 Use of revenue
110.09 Reserved
110.10 License fee schedule
110.11 Revocation or suspension
110.12 Appeal and review
110.13 Exemptions
110.14 Returns to be filed; payment of tax
110.15 Confidentiality
110.16 Maximum tax
110.99 Penalty
§ 110.01 LICENSE REQUIRED; APPLICATION.
(A) Within the corporate limits of the city, it shall be unlawful for any person to engage in any business, occupation, trade, or profession, or to sell or offer for sale any article of goods, wares, or merchandise named in this chapter without first having procured a license to do so and paying the required license tax therefor. No license will be required for persons under the age of 18 years to mow yards within the city and would exempt persons 65 years or older from securing a business license to mow yards. ('78 Code, § 7-1)
(B) A person desiring a license required herein shall apply to the City Clerk/Treasurer. ('78 Code, § 7-2)
(Ord., passed 5-4-60; Am. Ord. 91-12, passed 5-8-91; Am. Ord. 92-23, passed 6-23-92; Am. Ord. 07-06, passed 3-26-07) Penalty, see § 110.99
§ 110.02 LICENSE CERTIFICATE; DISPLAY REQUIRED.
(A) Upon the payment of the proper fee required in § 110.10 the City Clerk/Treasurer shall issue a license which shall be evidence of the fact that the license tax has been duly paid. The license certificate shall be void and of no effect without the signature of the City Clerk/Treasurer.
(B) Every person holding a license required by this chapter shall keep the license certificate posted in his business, if any, in a conspicuous place, or if he or she has no particular place of business, shall keep the license on his or her person, so that it may be inspected upon request by the proper authorities.
(C) Each person holding a city license shall produce the license for inspection whenever required to do so by the City Attorney, City Clerk/Treasurer, or other proper agent or officer of the city.
('78 Code, § 7-9) (Ord., passed 5-4-60; Am. Ord., passed 1-14-76; Am. Ord. 91-12, passed 5-8-91) Penalty, see § 110.99
§ 110.03 DUE DATE; EXPIRATION.
All licenses issued under this chapter shall be due on June 1 of each year and shall expire on May 31 of the next year, except as otherwise specified. If, however, a business closes permanently between June 1 and June 30, after having already paid the license fee for that year, the payment shall be refunded except for $5, the minimum license fee.
('78 Code, § 7-3) (Ord., passed 5-4-60; Am. Ord. 06-18, passed 8-30-06) Penalty, see § 110.99
§ 110.04 PRORATION OF FEE.
Where an applicant for a license required by this chapter was not in business on June 1 of any year, the license fee for that year shall be prorated on a monthly basis with a fraction of a month computed as a full month; provided, however, that the minimum license fee shall be no less than $5.
('78 Code, § 7-5)(Ord., passed 5-4-60)
§ 110.05 FIRMS AND SEPARATE BUSINESS LOCATIONS.
The license tax provided for in this chapter shall be for each member of a firm where two or more persons are engaged in the practice of the professions. It shall also be required where a person may have separate locations for conducting business and each separate location shall require the license tax according to the business conducted there.
('78 Code, § 7-7)(Ord., passed 5-4-60) Penalty, see § 110.99
§ 110.06 TRANSFER.
A license issued pursuant to the provisions of this chapter may be transferred after a bona fide sale of the business or occupation is made.
('78 Code, § 7-8)(Ord., passed 5-4-60)
§ 110.07 PENALTY FOR LATE PAYMENT.
A license due on June 1 of any year which is not paid within 30 days from that date shall be assessed a penalty of 20% of the fee required for that particular business, occupation, or profession, which penalty, together with the regular fee or tax, shall be paid before the license is issued.
('78 Code, § 7-6)(Ord., passed 5-4-60; Am. Ord. 06-18, passed 8-30-06)
§ 110.08 USE OF REVENUE.
All revenue received from the payment of fees required by this chapter shall be placed in the General Fund and used for the general operating expenses of the city.
('78 Code, § 7-11)(Ord., passed 5-4-60)
§ 110.09 RESERVED.
§ 110.10 LICENSE FEE SCHEDULE.
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A |
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Accountant. Practicing the profession of counseling, keeping books and records, or filing of income tax return |
$ 150 |
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Accounting firm (certified public accountants) |
500 |
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Adult entertainment establishment (sexually oriented business) |
1,000 |
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Alcoholic beverages Beer, distributor Beer, retail Liquor, retail Liquor, by drink Liquor, by drink (club) Wine, retail (only) |
250 200 500 700 350 200 |
|
Amusement and recreation centers. For operating amusement or recreation center for compensation |
100 |
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Apartment house, each location |
150 |
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Architect, per year |
250 |
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Athletic contests and exhibitions, each |
100 |
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Attorney (See “law, practice of”) |
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Auctioneer per year per day |
150 100 |
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Automobile sales |
150 |
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B |
|
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Barber shop (for operating a barber shop) |
150 |
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Beauty shop (for operating a beauty shop) |
150 |
|
Bed and breakfast establishments |
100 |
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Billiards/pool |
100 |
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Bowling alley |
100 |
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Building and loan companies (See loan company) |
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C |
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Carnival. No license shall be issued for the operating of a carnival or street fair in the city limits or within 1/2-mile thereof, except by the City Council in regular or special meeting at which time the license fee is to be fixed |
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Carpenters |
150 |
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Car wash |
100 |
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Chiropractor, per year |
150 |
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Circus. For exhibiting a circus or menagerie in the city or within 1/2-mile hereof, including parade, place to be approved as set forth in §§ 71.40 through 71.51 |
150 |
|
Civil engineer, per year |
150 |
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Claim agent, per year |
150 |
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Clairvoyants |
350 |
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Cleaning service |
100 |
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Contractors General Subcontractors: painters, plumbers, masons or carpenters, electricians, etc. |
200 150 |
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D |
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Dance hall. For operating dance hall (public) for compensation Per year Per night |
150 100 |
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Dance school for operating dance school, per year |
100 |
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Day care or pre-school |
100 |
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Delivery service |
100 |
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Dentist |
150 |
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Dry cleaning and pressing. For operating a business of cleaning, pressing and dyeing, each location |
100 |
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E |
|
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Electrician (See also Contractors) |
150 |
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Electrical engineer |
150 |
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F |
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Farm produce |
25 |
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Florist (an established location) |
150 |
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G |
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Gas depot (See Motor oils, gas depot) |
|
|
H |
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Hotel (See also Motel). Any establishment renting rooms by the day. |
150 |
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I |
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Insurance agency |
100 |
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J |
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Junkyard |
150 |
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L |
|
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Laundromat. For operating a self-service laundromat, each location |
100 |
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Law, practice of (per lawyer) |
150 |
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Law firm |
500 |
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Loan company (those that are not federally insured), per year |
150 |
|
M |
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Manufacturing. For operating a plant for the manufacture of any products by processing, assembling or converting (except alcoholic beverages) |
300 |
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Massage therapist |
150 |
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Medicine, practice of |
150 |
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Medical partnership/firm |
500 |
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Mercantile establishments. All retail mercantile and service establishments not specifically mentioned in this Title XI shall be assessed in accordance to the volume of business, the assessment to be arrived at from the amount of business done the preceding year, or if the establishment has not been in business for the full year previous to the assessment date, to be arrived at from the proportionate part of the year the establishment has been in business within the city, and to be assessed according to the following:
Gross sales Fee
$200,000 or less $100 200,001 and over .07% of total gross sales with a maximum license payment of $1,000 |
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Monuments. Agents soliciting sale of marble or monuments |
100 |
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Motel (See also Hotel) |
150 |
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Motor oils, gas depot. Operating as wholesale dealer in oil and gasoline products by depot or trucks |
100 |
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N |
|
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Newspaper. For publishing a newspaper and job printing |
150 |
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Nursing homes |
100 |
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O |
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Optometrist |
150 |
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Osteopathy |
150 |
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P |
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Painter (See also Contractors) |
150 |
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Pawn shop, after approval of Chief of Police |
150 |
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Peddlers/solicitors, per year |
150 |
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Pest exterminator, per year |
150 |
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Photographer. For conducting a photograph gallery |
100 |
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Physician |
150 |
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Plumber (See also Contractors) |
150 |
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Printing |
150 |
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Private investigator |
100 |
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R |
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Real estate agent |
100 |
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Repair service |
100 |
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S |
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Security service |
100 |
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Service station. For operating a service stating where gas, oil and accessories are sold, including soft drinks, per year |
150 |
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Sewing shop, for alterations and tailoring |
100 |
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Solicitors |
150 |
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Spa/exercise |
100 |
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Stored tobacco (See Tobacco) |
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|
T |
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Tattoo parlor |
350 |
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Taxicabs Conducting or operating a taxi station With reserved space (sign), each |
100 16.50 |
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Truck business |
150 |
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Temporary services agency |
150 |
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Theater or motion picture house. To operate moving pictures, theatoriums, vaudevilles, talking or sound pictures, or shows of similar character, each location |
100 |
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Tobacco For conducting a tobacco warehouse where sales or purchases are conducted Operating an enterprise where tobacco is stored, priced or rehandled |
550
550 |
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Trailer court |
100 |
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Travel agency |
150 |
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Tree trimming |
100 |
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U |
|
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Undertaker. For conducting the business of undertaker and embalmer, each location |
150 |
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V |
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Veterinary surgeon |
150 |
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W |
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Warehouse rental |
100 |
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Wholesale distributor |
150 |
For the purposes of this section, "FARM PRODUCE" is defined as any product which has been produced through agriculture, including farming in all of its branches, including cultivation and tillage of the soil; dairying, production, cultivation, growing and harvesting of any agricultural or horticultural commodity; but excluding livestock.
('78 Code, § 7-4) (Ord., passed 5-4-60; Am. Ord., passed 4-14-82; Am.
Ord., passed 3-13-85; Am. Ord., passed 3-26-86; Am. Ord. 92-29, passed 9-9-92; Am. Ord. 93-02, passed 4-14-93; Am. Ord. 95-03, passed 2-22-95; Am. Ord. 97-18, passed 9-15-97; Am. Ord. 04-02, passed 2-11-04; Am. Ord. 04-12, passed 5-12-04)
§ 110.11 REVOCATION OR SUSPENSION.
(A) Any license may be revoked by the City Council at any time for conditions or considerations which, had they existed at the time of issuance, would have been valid grounds for its denial; for any misrepresentation of a material fact in the application discovered after issuance of the license; for violation of any provision of this chapter or other law or ordinance relating to the operation of the business or enterprise for which the license has been issued; or upon conviction of a licensee for any federal, state, or municipal law or ordinance involving moral turpitude.
(B) The revocation shall become effective upon notice served upon the licensee or posted upon the premises affected.
(C) As a preliminary to revocation, the City Council may issue an order suspending the license, which shall become effective immediately upon service of written notice to the licensee. This notice shall specify the reason for suspension, and may provide conditions under which reinstatement of the license may be obtained. Upon compliance with these conditions within the time specified, the license may be restored.
§ 110.12 APPEAL AND REVIEW.
In case any applicant has been denied a license, or if his license has been revoked or suspended, the applicant or licensee as the case may be, shall within three business days have the right to appeal to the City Council from the denial, revocation, or suspension. Notice of appeal shall be filed in writing with the Clerk/Secretary who shall fix the time and place for a hearing which shall be held not later than two weeks thereafter. The Clerk/Secretary shall notify the Mayor and all members of the City Council of the time and place of the hearing not less than 24 hours in advance thereof. A majority of the City Council members shall constitute a quorum to hear the appeal. The appellant may appear and be heard in person or by counsel. If, after hearing, a majority of the members of the City Council present at the meeting declare in favor of the applicant, the license shall be issued or fully reinstated as the case may be; otherwise the order appealed from shall become final.
§ 110.13 EXEMPTIONS.
The provisions of this chapter shall not apply to any business, occupation, or profession which is exempt from municipal licensing and/or license taxes pursuant to state or federal law.
§ 110.14 RETURNS TO BE FILED; PAYMENT OF TAX.
(A) Each person subject to the payment of a license tax based on gross revenues under this chapter shall file a business license return with the City Clerk/Treasurer on or before June 1 of each year that the person shall renew or obtain any license subject to the provisions of this chapter.
(B) All business license returns shall be filed on forms to be furnished by the city, which shall be obtained at the office of the City Clerk/Treasurer. Each return shall show:
(1) Each kind of business, profession, occupation, trade, vocation, calling, or activity engaged in or services rendered;
(2) The taxpayer's gross receipts during his last fiscal year ending prior to January 1 (the same year used by the taxpayer in making his income tax return to the state);
(3) The address or addresses of each place of business being licensed;
(4) The exact name shown or to be shown on the taxpayer's income tax return to the state for the same fiscal year being reported on to the city;
(5) Such other information as may be considered necessary by the City Clerk/Treasurer.
(C) In order to ascertain the amount of the license tax to be paid, the following form shall be attached to the business license return: A copy of Federal Form 1040, Schedule C or Kentucky Form 741, 765, or 720, as applicable.
(D) The business license return shall be signed by the owner, manager, or other responsible official representing the person filing the return and the title of the person signed shall be shown.
(E) If the City Clerk/Treasurer determines, on the basis of auditing such returns, that the full amount of the license tax has not been paid, a notice of additional tax due, plus penalty and interest, may be served at any time within five years after the license tax was payable upon the receipt of the notice.
(F) Any person subject to a license tax under this chapter shall retain all notes, books, and records for a period of five years after the license tax was due based upon data in such notes, books, and records.
(G) The amount of any license tax due under this section shall be payable at the time of filing the return required by this chapter.
(Ord. 92-12, passed 5-5-92)
§ 110.15 CONFIDENTIALITY.
The information in returns filed by persons subject to license taxes under § 110.14 shall be confidential as respecting the business of any such person and shall be made available only to officers and employees of the city whose official duties require the use of such information, and on all confidential files under his supervision. Any person divulging such information except on order of a court of competent jurisdiction shall, upon conviction, be subject to the penalty provided in § 110.99. The city may publish statistics based on information in such returns in such a manner as not to reveal data respecting the business of any particular person.
(Ord. 92-12, passed 5-5-92) Penalty, see § 110.99
§ 110.16 MAXIMUM TAX.
There is a maximum tax that shall be payable by any person, including mercantile establishments, for which there is paid a percentage of the total gross sales which shall be in the sum of $1,000 per year per taxpayer.
(Ord. 92-26, passed 6-10-92; Am. Ord. 04-02, passed 2-11-04)
§ 110.99 PENALTY.
Whoever violates any provision of this chapter shall be guilty of a misdemeanor and shall be fined not more than $500 or imprisoned for not more than 30 days, or both.
CHAPTER 111: ALCOHOLIC BEVERAGES
Section
General Provisions
111.01 Definitions
Licenses
111.20 Classification of licenses; fee schedule
111.21 Form, content of city license
111.22 Application; issuance
111.23 Approval of application
111.24 Denial of application
111.25 Transfer of license
111.26 Premises selling groceries, gasoline, and the