§ 4-7-18. Personal service occupations.

Every person conducting or engaging in any personal service occupations, businesses, trades or callings shall pay an annual license tax of Nineteen Cents ($0.19) for each One Hundred Dollars ($100.00) of gross receipts of the preceding year. Personal service occupations, businesses, trades or callings include, by way of illustration, but are not limited to, persons who provide or operate:

Ambulance services

Animal grooming

Animal hospital

Auctioneering

Adult and child care services

Cemeteries (except non-profit)

Chartered clubs

Civil marriage celebrant

Cleaning of any kind of tangible or real property

Day nursery, preschool

Dental laboratory

Diaper services

Extermination services

Fumigating or disinfecting services

Funeral directors, services

Furnishing labor services

Hair care services:barber shops, beauty salons

Hauling, transfer, transport

Health and fitness clubs

House, animal, plant sitting

House cleaning services

Instruction, tutoring, training services or courses

Interior decorating

Janitorial services

Kennels

Laundering, dry cleaning, pressing, dyeing services

Massage practitioners

Notary publics

Nurses registries

Personal care services:manicure, pedicure, tanning, facials

Photographers

Physician registries

Piano tuning

Picture framing, gilding

Press clipping services

Private hospitals (except non-profit corporations)

Private schools (other than religious, non-profit)

Retirement, convalescent, life care resident services (except non-profit corporations)

Sales of money orders, travelers' checks

Scalp treatment establishments

Seamstress services

Tailoring services

Taxidermists

Turkish, Roman or other like bath or bath parlor

Upholstery and drapery services

U-drive-it companies

Vehicle title services

Wake-up services

Weight management programs

X-ray laboratories. (10-1-69; 7-1-70; 5-15-72; 1961 Code, § 25-41; 38-73-25; 2-77-4; 9-79-4; 33-94-4.)