CALCULATION OF BUSINESS LICENSE RATE BASED ON GROSS RECEIPTS: The business license fee is calculated by dividing your reported gross receipts by $1,000.00 and multiplying the balance by the rate listed for the category appropriate for your business type. The gross receipts you report should be the same figure reported to the Internal Revenue Service. **Note** There is a minimum license fee due for all licenses based on gross receipts.** DID FEE INFORMATION: If your business is located in the Downtown Improvement District also known as the "DID" you are required to pay an additional fee for being located in the Downtown Improvement District. In order to determine if your business is located in the Downtown Improvement District, please refer to the address listing on our website. Calculation of the Downtown Improvement District Fee: The "DID" fee due is equal to one hundred percent (100%) of the business license tax for that business, but in no event shall the fee due for any one business exceed two hundred fifty dollars (). TOBACCO RETAILERS: It shall be unlawful for any person to act as a tobacco retailer without first obtaining and maintaining a valid tobacco retailer s license for each location at which that activity is to occur. No license may be issued to authorize tobacco retailing at any location other than a fixed location. This license is in addition to all other licenses. Section # LICENSE TYPE DESCRIPTION CATEGORY RATE/$1,000 MIN / MAX FEE 1 00 ACCOUNTING F $0.40 $20/No Max 1 01 ACCOUNTING--Business in DID F $0.40 $20/No Max Yes 2 00 ADVERTISING F $0.40 $20/No Max 2 01 ADVERTISING--Business in DID F $0.40 $20/No Max Yes 3 00 AIRPLANE RETAIL NEW/USED C $0.25 $20/No Max 3 01 AIRPLANE RETAIL NEW/USED--Business in DID C $0.25 $20/No Max Yes 4 00 AMBULANCE SERVICE F $0.40 $20/No Max 4 01 AMBULANCE SERVICE--Business in DID F $0.40 $20/No Max Yes 5 00 ANSWERING SERVICE D $0.30 $20/No Max 5 01 ANSWERING SERVICE--Business in DID D $0.30 $20/No Max Yes 6 00 APPLIANCE RETAIL C $0.25 $20/No Max 6 01 APPLIANCE RETAIL--Business in DID C $0.25 $20/No Max Yes 7 00 APPRAISERS F $0.40 $20/No Max 7 01 APPRAISERS--Business in DID F $0.40 $20/No Max Yes 8 00 ARCHITECTURAL SERVICES F $0.40 $20/No Max 8 01 ARCHITECTURAL SERVICES--Business in DID F $0.40 $20/No Max Yes 9 00 ATTORNEY H $0.75 $40/No Max 9 01 ATTORNEY--Business in DID H $0.75 $40/No Max Yes 10 00 AUTO REPAIR F $0.40 $20/No Max 10 01 AUTO REPAIR--Business in DID F $0.40 $20/No Max Yes 11 00 BARBER SHOP D $0.30 $20/No Max 11 01 BARBER SHOP--Business in DID D $0.30 $20/No Max Yes 12 00 BEAUTY SHOP/SALON/SPA/NAILS/TANNING ETC D $0.30 $20/No Max 12 01 BEAUTY SHOP/SALON/SPA/NAILS/TANNING ETC-- Business in DID D $0.30 $20/No Max Yes 13 00 BICYCLE SALES RETAIL C $0.25 $20/No Max 13 01 BICYCLE SALES RETAIL--Business in DID C $0.25 $20/No Max Yes 14 00 BINGO E $0.35 $20/No Max 14 01 BINGO--Business in DID E $0.35 $20/No Max Yes Plus DID fee, See DID Box above
15 00 BOATS RETAIL B $0.20 $20/No Max 15 01 BOATS RETAIL --Business in DID B $0.20 $20/No Max Yes 16 00 BOOK STORE RETAIL D $0.30 $20/No Max 16 01 BOOK STORE RETAIL--Business in DID D $0.30 $20/No Max Yes 17 00 BOOKKEEPING F $0.40 $20/No Max 17 01 BOOKKEEPING--Business in DID F $0.40 $20/No Max Yes 18 00 BOWLING ALLEY F $0.40 $20/No Max 18 01 BOWLING ALLEY--Business in DID F $0.40 $20/No Max Yes 19 00 BUILDING MATERIAL E $0.35 $20/No Max 19 01 BUILDING MATERIAL--Business in DID E $0.35 $20/No Max Yes 20 00 BUS MACHINE SALES F $0.40 $20/No Max 20 01 BUS MACHINE SALES--Business in DID F $0.40 $20/No Max Yes 21 00 CABLE TV F $0.40 $20/No Max 21 01 CABLE TV--Business in DID F $0.40 $20/No Max Yes 22 00 CAMERA STORE RETAIL D $0.30 $20/No Max 22 01 CAMERA STORE RETAIL--Business in DID D $0.30 $20/No Max Yes 23 00 CAR RENTAL F $0.40 $20/No Max 23 01 CAR RENTAL--Business in DID F $0.40 $20/No Max Yes 24 00 CAR SALES NEW/USED D $0.30 $20/No Max 24 01 CAR SALES NEW/USED--Business in DID D $0.30 $20/No Max Yes 25 00 CAR WASHES F $0.40 $20/No Max 25 01 CAR WASHES--Business in DID F $0.40 $20/No Max Yes 26 00 CARPET SALES RETAIL C $0.25 $20/No Max 26 01 CARPET SALES RETAIL--Business in DID C $0.25 $20/No Max Yes 27 00 CHIROPRACTOR H $0.75 $40/No Max 27 01 CHIROPRACTOR--Business in DID H $0.75 $40/No Max Yes 28 00 CIRCUS or SIMILAR SHOW Per Day $100.00 28 01 CIRCUS or SIMILAR SHOW--Business in DID Per Day $100.00 Yes 29 00 CLOTHING RETAIL E $0.35 $20/No Max 29 01 CLOTHING RETAIL--Business in DID E $0.35 $20/No Max Yes 30 00 CLOTHING WHOLESALE D $0.30 $20/No Max 30 01 CLOTHING WHOLESALE--Business in DID D $0.30 $20/No Max Yes 31 00 CONSULTANTS H $0.75 $40/No Max 31 01 CONSULTANTS--Business in DID H $0.75 $40/No Max Yes 32 00 CONTRACTOR/SUBCONTRACTORS G $0.25 $40/No Max 32 01 CONTRACTOR/ SUBCONTRACTORS --Business in DID G $0.25 $40/No Max Yes 33 00 CONVALESCENT HOSPITAL E $0.35 $20/No Max 33 01 CONVALESCENT HOSPITAL--Business in DID E $0.35 $20/No Max Yes 34 00 DAIRY RETAIL D $0.30 $20/No Max 34 01 DAIRY RETAIL --Business in DID D $0.30 $20/No Max Yes 35 00 DANCE Per Month $30.00 35 01 DANCE--Business in DID Per Month $30.00 Yes 36 00 DENTAL LAB/ASST F $0.40 $20/No Max 36 01 DENTAL LAB/ASST--Business in DID F $0.40 $20/No Max Yes 37 00 DENTIST H $0.75 $40/No Max 37 01 DENTIST--Business in DID H $0.75 $40/No Max Yes 38 00 DEVELOPERS H $0.75 $40/No Max
38 00 DEVELOPERS--Business in DID H $0.75 $40/No Max Yes 39 00 DOCTOR H $0.75 $40/No Max 39 01 DOCTOR--Business in DID H $0.75 $40/No Max Yes 40 00 DOOR TO DOOR SALES Per Month $30.00 40 01 DOOR TO DOOR SALES --Business in DID Per Month $30.00 Yes 41 00 DRAFTING F $0.40 $20/No Max 41 01 DRAFTING--Business in DID F $0.40 $20/No Max Yes 42 00 DRESS SHOP RETAIL E $0.35 $20/No Max 42 01 DRESS SHOP RETAIL--Business in DID E $0.35 $20/No Max Yes 43 00 DRUGS RETAIL D $0.30 $20/No Max 43 01 DRUGS RETAIL--Business in DID D $0.30 $20/No Max Yes 44 00 DRUGS WHOLESALE C $0.25 $20/No Max 44 01 DRUGS WHOLESALE--Business in DID C $0.25 $20/No Max Yes 45 00 DRY CLEANERS B $0.20 $20/No Max 45 01 DRY CLEANERS--Business in DID B $0.20 $20/No Max Yes 46 00 EDUCATIONAL SERVICES H $0.75 $40/No Max 46 01 EDUCATIONAL SERVICES--Business in DID H $0.75 $40/No Max Yes 47 00 ELECTRIC SUPPLIES C $0.25 $20/No Max 47 01 ELECTRIC SUPPLIES--Business in DID C $0.25 $20/No Max Yes 48 00 ENGINEERING F $0.40 $20/No Max 48 01 ENGINEERING--Business in DID F $0.40 $20/No Max Yes 49 00 EQUIPMENT RENTAL F $0.40 $20/No Max 49 01 EQUIPMENT RENTAL--Business in DID F $0.40 $20/No Max Yes 50 00 EXHIBITION Per Month $30.00 50 01 EXHIBITION--Business in DID Per Month $30.00 Yes 51 00 FARM EQUIPMENT RETAIL D $0.30 $20/No Max 51 01 FARM EQUIPMENT RETAIL--Business in DID D $0.30 $20/No Max Yes 52 00 FARM/GARDEN SUPPLY RETAIL E $0.35 $20/No Max 52 01 FARM/GARDEN SUPPLY RETAIL--Business in DID E $0.35 $20/No Max Yes 142 00 FITNESS/GYM ETC F $0.40 $20/No Max 142 01 FITNESS/GYM ETC--Business in DID F $0.40 $20/No Max Yes 53 00 FLOOR COVERING SALES C $0.25 $20/No Max 53 01 FLOOR COVERING SALES--Business in DID C $0.25 $20/No Max Yes 54 00 FLORIST RETAIL C $0.25 $20/No Max 54 01 FLORIST RETAIL--Business in DID C $0.25 $20/No Max Yes 55 00 FLORIST WHOLESALE D $0.30 $20/No Max 55 01 FLORIST WHOLESALE--Business in DID D $0.30 $20/No Max Yes 56 00 FOOD STORES B $0.20 $20/No Max 56 01 FOOD STORES--Business in DID B $0.20 $20/No Max Yes 57 00 FUEL (NOT Oil) Retail D $0.30 $20/No Max 57 01 FUEL (NOT Oil) Retail--Business in DID D $0.30 $20/No Max Yes 58 00 FUNERAL HOME F $0.40 $20/No Max 58 01 FUNERAL HOME--Business in DID F $0.40 $20/No Max Yes 59 00 FURNITURE RETAIL E $0.35 $20/No Max 59 01 FURNITURE RETAIL--Business in DID E $0.35 $20/No Max Yes 60 00 FURNITURE WHOLESALE D $0.30 $20/No Max 60 01 FURNITURE WHOLESALE--Business in DID D $0.30 $20/No Max Yes
61 00 GARDEN SUPPLIES E $0.35 $20/No Max 61 01 GARDEN SUPPLIES--Business in DID E $0.35 $20/No Max Yes 62 00 GARDENING SERVICE/LANDSCAPING F $0.40 $20/No Max 62 01 GARDENING SERVICE/LANDSCAPING--Business in DID F $0.40 $20/No Max Yes 63 00 GAS STATIONS C $0.25 $20/No Max 63 01 GAS STATIONS--Business in DID C $0.25 $20/No Max Yes 64 00 GENERAL MERCHANDISE RETAIL E $0.35 $20/No Max 64 01 GENERAL MERCHANDISE RETAIL--Business in DID E $0.35 $20/No Max Yes 65 00 GENERAL MERCHANDISE WHOLESALE D $0.30 $20/No Max 65 01 GENERAL MERCHANDISE WHOLESALE--Business in DID D $0.30 $20/No Max Yes 66 00 GIFT SHOP F $0.40 $20/No Max 66 01 GIFT SHOP--Business in DID F $0.40 $20/No Max Yes 67 00 GROCERY STORE B $0.20 $20/No Max 67 01 GROCERY STORE--Business in DID B $0.20 $20/No Max Yes 68 00 GROUP STORES RETAIL E $0.35 $20/No Max 68 01 GROUP STORES RETAIL--Business in DID E $0.35 $20/No Max Yes 69 00 HAND BILL DISTRIBUTOR 69 01 HAND BILL DISTRIBUTOR--Business in DID Flat Rate Per Year $30.00 Flat Rate Per Year $30.00 Yes 70 00 HANDY MAN F $0.40 $20/No Max 70 01 HANDY MAN--Business in DID F $0.40 $20/No Max Yes 71 00 HEARING AID REPAIRS &SALES D $0.30 $20/No Max 71 01 HEARING AID REPAIRS &SALES--Business in DID D $0.30 $20/No Max Yes 136 00 136 01 HIRE MOTOR VEHICLES**New Businesses must submit copy of permit from the Director of Public Safety before license can be issued. F $0.40 $20/No Max HIRE MOTOR VEHICLES- Business in DID ** New Businesses must submit copy of permit from the Director of Public Safety before license can be issued. F $0.40 $20/No Max Yes 72 00 HOSPITAL D $0.30 $20/No Max 72 01 HOSPITAL--Business in DID D $0.30 $20/No Max Yes 73 00 HOTEL F $0.40 $20/No Max 73 01 HOTEL--Business in DID F $0.40 $20/No Max Yes 74 00 INDUSTRIAL CHEMICALS WHOLESALE D $0.30 $20/No Max 74 01 INDUSTRIAL CHEMICALS WHOLESALE--Business in DID D $0.30 $20/No Max Yes 75 00 JANITORIAL SERVICES F $0.40 $20/No Max 75 01 JANITORIAL SERVICES--Business in DID F $0.40 $20/No Max Yes 76 00 JEWELRY REPAIR F $0.40 $20/No Max 76 01 JEWELRY REPAIR--Business in DID F $0.40 $20/No Max Yes 137 00 JUNK DEALER - **New applicants are required to provide copy of minor or major use permit from the Planning Dept before a license can be issued. F $0.40 $20/No Max
137 01 JUNK DEALER - Business in DID**New applicants are required to provide copy of minor or major use permit from the Planning Dept before a license can be issued. F $0.40 $20/No Max Yes 77 00 LABORATORIES H $0.75 $40/No Max 77 01 LABORATORIES --Business in DID H $0.75 $40/No Max Yes 78 00 LAUNDRIES B $0.20 $20/No Max 78 01 LAUNDRIES--Business in DID B $0.20 $20/No Max Yes 79 00 LECTURE Per Month $30.00 79 01 LECTURE--Business in DID Per Month $30.00 Yes 80 00 LINEN SERVICE/SUPPLY C $0.25 $20/No Max 80 01 LINEN SERVICE/SUPPLY--Business in DID C $0.25 $20/No Max Yes 81 00 LIQUORS RETAIL C $0.25 $20/No Max 81 01 LIQUORS RETAIL--Business in DID C $0.25 $20/No Max Yes 82 00 LUMBER RETAIL E $0.35 $20/No Max 82 01 LUMBER RETAIL--Business in DID E $0.35 $20/No Max Yes 83 00 MAGAZINE OR PERIODICAL SALESMAN Per Month $30.00 83 01 MAGAZINE OR PERIODICAL SALESMAN--Business in DID Per Month $30.00 Yes 84 00 PROPERTY MANAGEMENT F $0.40 $20/No Max 84 01 PROPERTY MANAGEMENT--Business in DID F $0.40 $20/No Max Yes 85 00 MILK DEALER B $0.20 $20/No Max 85 01 MILK DEALER --Business in DID B $0.20 $20/No Max Yes 86 00 MOTEL F $0.40 $20/No Max 86 01 MOTEL--Business in DID F $0.40 $20/No Max Yes 999 00 NON-PROFIT ORGANIZATION - **Must provide proof of non-profit status before a license can be issued. Free Free Free 87 00 NURSERY E $0.35 $20/No Max 87 01 NURSERY--Business in DID E $0.35 $20/No Max Yes 88 00 NURSES REGISTRY F $0.40 $20/No Max 88 01 NURSES REGISTRY--Business in DID F $0.40 $20/No Max Yes 89 00 NURSING HOME E $0.35 $20/No Max 89 01 NURSING HOME--Business in DID E $0.35 $20/No Max Yes 90 00 OFFICE SUPPLY RETAIL C $0.25 $20/No Max 90 01 OFFICE SUPPLY RETAIL--Business in DID C $0.25 $20/No Max Yes 91 00 OPTICIAN H $0.75 $40/No Max 91 01 OPTICIAN--Business in DID H $0.75 $40/No Max Yes 92 00 OPTOMETRIST H $0.75 $40/No Max 92 01 OPTOMETRIST--Business in DID H $0.75 $40/No Max Yes 93 00 OSTEOPATH H $0.75 $40/No Max 93 01 OSTEOPATH--Business in DID H $0.75 $40/No Max Yes 94 00 PARADE VENDOR Per Day License $100.00 94 01 PARADE VENDOR--Business in DID Per Day License $100.00 Yes 95 00 PARKING LOT F $0.40 $20/No Max 95 01 PARKING LOT--Business in DID F $0.40 $20/No Max Yes
138 00 138 01 PAWNBROKER - **Copy of Regulatory License and Permit from Chief of Police required before issuance of license. E $0.35 $20/No Max PAWNBROKER --Business In DID **Copy of Regulatory License and Permit from Chief of Police required before issuance of license. E $0.35 $20/No Max Yes 96 00 PHOTOGRAPHY STUDIO F $0.40 $20/No Max 96 01 PHOTOGRAPHY STUDIO--Business in DID F $0.40 $20/No Max Yes 97 00 PHYSICAL/MASSAGE THERAPIST H $0.75 $40/No Max 97 01 PHYSICAL/MASSAGE THERAPIST--Business in DID H $0.75 $40/No Max Yes 98 00 PUBLIC RELATIONS F $0.40 $20/No Max 98 01 PUBLIC RELATIONS--Business in DID F $0.40 $20/No Max Yes 99 00 RACES Per Month $30.00 99 01 RACES--Business in DID Per Month $30.00 Yes 100 00 RADIO SALES RETAIL D $0.30 $20/No Max 100 01 RADIO SALES RETAIL--Business in DID D $0.30 $20/No Max Yes 101 00 RADIO STATIONS F $0.40 $20/No Max 101 01 RADIO STATIONS--Business in DID F $0.40 $20/No Max Yes 102 00 REAL ESTATE F $0.40 $20/No Max 102 01 REAL ESTATE--Business in DID F $0.40 $20/No Max Yes 103 00 RECORDS/VIDEO RETAIL D $0.30 $20/No Max 103 01 RECORDS/VIDEO RETAIL--Business in DID D $0.30 $20/No Max Yes 104 00 REFUSE SYSTEMS F $0.40 $20/No Max 104 01 REFUSE SYSTEMS --Business in DID F $0.40 $20/No Max Yes 105 00 RESTAURANTS **Health Permit Required from Mendocino Co Environmental Hlth Dept before issuance of license. E $0.35 $20/No Max 105 01 RESTAURANTS--Business in DID **Health Permit Required from Mendocino Co Environmental Hlth Dept before issuance of license. E $0.35 $20/No Max Yes 106 00 SCRAP METAL WHOLESALE C $0.25 $20/No Max 106 01 SCRAP METAL WHOLESALE--Business in DID C $0.25 $20/No Max Yes 143 00 SECURITY/ALARM SYSTEMS ETC F $0.40 $20/No Max 143 01 SECURITY/ALARM SYSTEMS ETC--Business in DID F $0.40 $20/No Max Yes 139 00 SERVICES--NOT CLASSIFIED ELSEWHERE F $0.40 $20/No Max 139 01 SERVICES--NOT CLASSIFIED ELSEWHERE--Business in DID F $0.40 $20/No Max Yes 107 00 SPORTING GOODS RETAIL E $0.35 $20/No Max 107 01 SPORTING GOODS RETAIL--Business in DID E $0.35 $20/No Max Yes 108 00 SPORTING GOODS WHOLESALE D $0.30 $20/No Max 108 01 SPORTING GOODS WHOLESALE--Business in DID D $0.30 $20/No Max Yes 109 00 STATIONARY RETAIL E $0.35 $20/No Max 109 01 STATIONARY RETAIL--Business in DID E $0.35 $20/No Max Yes 110 00 STORES RETAIL D $0.30 $20/No Max 110 01 STORES RETAIL--Business in DID D $0.30 $20/No Max Yes 112 00 SURGEON H $0.75 $40/No Max 112 01 SURGEON--Business in DID H $0.75 $40/No Max Yes
141 00 TATTOO PARLOR F $0.40 $20/No Max 141 01 TATTOO PARLOR--Business in DID F $0.40 $20/No Max Yes 113 00 TECHNICIANS H $0.75 $40/No Max 113 01 TECHNICIANS--Business in DID H $0.75 $40/No Max Yes 114 00 TELECOMMUNICATIONS F $0.40 $20/No Max 114 01 TELECOMMUNICATIONS--Business in DID F $0.40 $20/No Max Yes 115 00 THERAPIST H $0.75 $40/No Max 115 01 THERAPIST--Business in DID H $0.75 $40/No Max Yes 116 00 TIRES AND TUBES WHOLESALE C $0.25 $20/No Max 116 01 TIRES AND TUBES WHOLESALE--Business in DID C $0.25 $20/No Max Yes 117 00 TOBACCO RETAIL - is required by any person who sells, offers for sale, or does or offers to exchange for any form of consideration, tobacco or tobacco products must pay for and obtain a valid Tobacco Retail License. Flat Rate Per Year $35.50 117 01 TOBACCO RETAIL- Business in DID is required by any person who sells, offers for sale, or does or offers to exchange for any form of consideration, tobacco or tobacco products must pay for and obtain a valid Tobacco Retail License. Flat Rate Per Year $35.50 Yes 118 00 TRAVEL AGENCY F $0.40 $20/No Max 118 01 TRAVEL AGENCY--Business in DID F $0.40 $20/No Max Yes 119 00 TRUCKS NEW/USED RETAIL B $0.20 $20/No Max 119 01 TRUCKS NEW/USED RETAIL--Business in DID B $0.20 $20/No Max Yes 120 00 TV REPAIR F $0.40 $20/No Max 120 01 TV REPAIR--Business in DID F $0.40 $20/No Max Yes 121 00 TV SALES RETAIL E $0.35 $20/No Max 121 01 TV SALES RETAIL--Business in DID E $0.35 $20/No Max Yes 122 00 UPHOLSTERY AUTO/FURNITURE D $0.30 $20/No Max 122 01 UPHOLSTERY AUTO/FURNITURE--Business in DID D $0.30 $20/No Max Yes 123 00 VENDING MACHINE SALES D $0.30 $20/No Max 123 01 VENDING MACHINE SALES--Business in DID D $0.30 $20/No Max Yes 124 00 VETERINARIAN H $0.75 $40/No Max 124 01 VETERINARIAN--Business in DID H $0.75 $40/No Max Yes 125 00 VIDEO TAPE SALES E $0.35 $20/No Max 125 01 VIDEO TAPE SALES--Business in DID E $0.35 $20/No Max Yes 126 00 WALLPAPER RETAIL E $0.35 $20/No Max 126 01 WALLPAPER RETAIL--Business in DID E $0.35 $20/No Max Yes 140 00 PROFESSIONAL SERVICES NOT ELSEWHERE CLASSIFIED H $0.75 $40/No Max 140 01 PROFESSIONAL SERVICES NOT ELSEWHERE CLASSIFIED- -Business in DID H $0.75 $40/No Max Yes Downtown Improvement District Fee Schedule
127 02 DID FEE - CATEGORY A A $0.10 128 02 DID FEE - CATEGORY B B $0.20 129 02 DID FEE - CATEGORY C C $0.25 130 02 DID FEE - CATEGORY D D $0.30 131 02 DID FEE - CATEGORY E E $0.35 132 02 DID FEE - CATEGORY F F $0.40 133 02 DID FEE - CATEGORY G G $0.25 134 02 DID FEE - CATEGORY H H $0.75 Classification Rates $40/Max $40/Max Classification B: twenty cents (.20) per one thousand dollars ($1,000.00) of gross receipts, or fractional part thereof, with a minimum tax in the amount of Twenty Dollars ($20.00) Classification C: twenty five cents (.25) per one thousand dollars ($1,000.00) of gross receipts, or fractional part thereof, with a minimum tax in the amount of Twenty Dollars ($20.00) Classification D: thirty cents (.30) per one thousand dollars ($1,000.00) of gross receipts, or fractional part thereof, with a minimum tax in the amount of Twenty Dollars ($20.00) Classification E: thirty five cents (.35) per one thousand dollars ($1,000.00) of gross receipts, or fractional part thereof, with a minimum tax in the amount of Twenty Dollars ($20.00) Classification F: forty cents (.40) per one thousand dollars ($1,000.00) of gross receipts, or fractional part thereof, with a minimum tax in the amount of Twenty Dollars ($20.00) Classification G: twenty five cents (.25) per one thousand dollars ($1,000.00) of gross receipts, or fractional part thereof, with a minimum tax in the amount of Forty Dollars ($40.00) Classification H: seventy five cents (.75) per one thousand dollars ($1,000.00) of gross receipts, or fractional part thereof, with a minimum tax in the amount of Forty Dollars ($40.00)