§ 4-7.2-28. Repair service occupations; license tax rate.

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Every person conducting or engaging in any repair service occupations, businesses, trades or callings shall pay an annual license tax of Nineteen Cents for each One Hundred Dollars of gross receipts. Repair service occupations, businesses, trades or callings include, by way of illustration, but are not limited to, persons who repair:
Automobiles, trucks, boats, cycles, recreational vehicles

Aircraft

Apparel

Furniture, upholstery, carpeting, rugs

Guns

Jewelry

Lawnmowers

Leather goods

Locks

Boilers

Machinery or tools:home, business, office, farm, industrial, commercial or road

Major or minor appliances or electronics

Motor vehicle body and paint shops

Reweaving, chair caning

Scales

Shades or blinds

Shoes

Toys

Watches or clocks

Welding or fabricating (40-96-4.)

                    
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