Same; business, occupations, professions and trades covered; fees

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  • (a) The following annual license fees are made applicable to and shall be levied upon all persons and associations engaged in the designated businesses, occupations, professions and trades in the Virgin Islands:

Additional place of brokers business$ 50
Advertising150
Air cargo transportation500
Air charter service per plane100
Air conditioning and refrigeration repair shop125
Answering service75
Apartment house A, more than 12 units250
Apartment house B, 9–12 units220
Apartment house C, 5–8 units150
Apartment house D, 4 or less units100
Appliance repair shop100
Appraiser100
Armored car service300
Artist studios100
Astrology service100
Attorney500
Auto cleaning and polishing service100
Automobile towing service100
Automobile undercoating100
Automotive inspection and diagnostic services100
Automobile mechanical road service100
Baby sitting service100
Baggage, cargo, mail handling225
Bakery200
Barber50
Barber apprentice25
Barber shop initial issuance150
Barber shop renewal75
Barber temporary10
Battery and ignition repair100
Beach club100
Beautician apprentice30
Beautician temporary10
Beauty school200
Beauty shop initial issuance150
Beauty shop renewal75
Billiard table per table30
Blasting service150
Blender, bottler of alcohol beverages1600
Boat building and repair125
Boat charter service per boat100
Boat rental100
Bookkeeping services100
Bowling alley300
Bus transportation per bus50
Business and management consultant300
Business courses and related training250
Business Management or Consulting Firm for V.I. Foreign Sales Corporations:
Firms managing or consulting for less than 5 V.I. Foreign Sales Corporations500
Firms managing or consulting for at least 5 but less than 100 V.I. Foreign Sales Corporations1,000
Firms managing or consulting for 100 or more V.I. Foreign Sales Corporations2,000
Butchery300
Cable car sightseeing tours125
Cable splicing and related work150
Cable television and antenna service150
Car leasing100
Car Rental A—0 to 20 vehicles200
Car Rental B—21 to 50 vehicles300
Car Rental C—more than 50 vehicles400
Carpentry contractor75
Carpet laying and related services125
Catering service100
Certified public accounting300
Charm school100
Check room service50
Claim adjusters150
Clinical laboratory300
Club liquor license200
Cockfighting500
Coffee shop and ice cream parlor100
Coin operated car wash100
Commercial art services100
Commercial boat, freight or passengers100
Commercial breeding services100
Commercial diver100
Commercial kennel100
Commercial laundry200
Commercial school250
Commercial warehousing150
Commodity exchange clearing house300
Common carrier int. telecommunication150
Communication equipment inst. contractor150
Communication equipment oper. contractor150
Concrete pumping250
Construction contractor200
Consultation and related therapy services125
Copyright protection service100
Cottage rental100
Credit bureau and collection agency200
Customs and visa preparations service100
Dance studio50
Dealer in explosives Public Safety500
Dental laboratory350
Development and sale of own property75
Discotheque—same as night club
Documentation services for vessels steam ship agent150
Dog grooming shop100
Draftsman75
Driving school200
Dry cleaning200
Dry docking services200
Drywall—sheetrock installation contractor75
Electrical contractor100
Electronic security consultant150
Employment agency100
Escort service200
Exterminating and pest control150
Fiduciary services100
Fingerprint services100
Firearms and ammunition—distributor or wholesaler1,000
Firearms and ammunition—retail sales550
Firearms and ammunition—gunsmith500
Fire prevention service100
Fireproofing contractor license150
Florist150
Flower conserv. and agricultural nursery100
Flying school250
V.I. Foreign Sales Corporation100
Free lance photographer100
Garage and repair shops200
Garbage removal100
Gasoline station250
General aviation service and maintenance125
General manufacturing—glass150
General manufacturing—food150
General manufacturing—tobacco150
General manufacturing—textile150
General manufacturing—clothes150
General manufacturing—public printing150
General manufacturing—chemical150
General manufacturing—petroleum1,000
General manufacturing—rubber1,000
General manufacturing—leather150
General manufacturing—metal500
General manufacturing—fabricated metal500
General manufacturing—machinery500
General manufacturing—electrical machinery500
General manufacturing—transportation equipment300
General manufacturing—watches350
General manufacturing—miscellaneous300
Glass tinting contractors75
Golf course150
Guard dog service100
Hair removal service75
Health club or spa300
Holding company200
Hotel and guest house A—over 100 beds400
Hotel and guest house B—over 40–99 beds300
Hotel and guest house C—1–39 beds200
Hotelkeeper—liquor400
Hypnotism consultant100
Ice manufacturing250
Importer of goods for resale200
Incubator business250
Information and data processing services100
Installation of equipment75
Installation of fences75
Installation of fire and burglary alarm systems200
Interior decorating100
Investment advisory service200
Investment brokerage400
Itinerant vendor license50
Janitorial service and supply150
Jewelry and watch repair shop100
Judo instructor100
Karate instructor100
Kindergarten school200
Landscaping consultant100
Landscaping, garden, maintenance service100
Laundromat200
Laundry pickup and delivery service100
Leasing of plants100
Lie detection service100
Liquor wholesalers license800
Machine shop100
Manicurist apprentice10
Manufacturers of aerated waters150
Manicurist75
Marine biological supplies100
Marine salvage and Rel underwater service150
Marine surveyor and blasting service150
Marine surveyor and consultant150
Masonry contractor75
Massage parlor150
Master electrician100
Master plumber100
Media advertising, promotion and production200
Medical laboratory300
Messenger and delivery service100
Misc. amusement devices150
Mobile food service100
Mobile refreshment stand75
Modeling agency100
Motion picture distribution150
Motion picture theater500
Motor vehicle dealer500
Moving and freight forwarding services200
Music recording and sales business200
Nickelodeon per machine30
Night club license1,400
Nutrition and consulting services100
Oceanographic research and development100
Out patient care facility100
Owners representative coordinator100
Painting contractor75
Paralegal services100
Parking lot vehicle100
Pharmacy300
Photocopying services75
Photographic processing or studio50
Piano technician100
Pin ball and similar machines per machine50
Plastering contractor75
Plumbing contractor100
Pollution control services100
Poultry farm—agriculture
Prime distillers of alcoholic beverages3,000
Printing and publishing house250
Private elementary/secondary school200
Production of milk and milk products125
Project coordinator/consultant75
Protected Cell1000
Public accountant120
Public auctioneer100
Public dance license25
Public relations services100
Public title reporter100
Radio and television repair shop100
Radio advertising, promotion and production200
Radio station500
Real estate broker250
Real estate salesman200
Real estate salesman—temporary100
Real estate—change business place50
Real estate—change of associate50
Red cap porter service50
Rent of real property (other than buildings)100
Rental of equipment100
Rental of non-residential building150
Rental watersports equipment100
Repair and maintenance of misc. items100
Restaurant A—Seating capacity 25 or more200
Restaurant B—Seating capacity less than 25125
Retail shop and store—except liquor100
Retailers liquor license500
Riding academy75
Rooming house100
Rug and furniture cleaning on location100
Sailing school200
Sale of prepaid hotel reservation125
Sales and marketing concepts50
Sales finance200
Salvage and sale of used parts100
Scheduled air service700
School of ceramics100
School of language100
School of music100
School of philosophy100
School of underwater photography100
Scooter and/or motorcycle rental150
Scrap metal collection and sales100
Scrap paper collection and sales100
Scrap plastic collection and sales100
Scuba diving school and related services125
Secretarial service100
Security analyzing service100
Septic tank cleaning150
Sewer cleaning and rodding services150
Sewerage maintenance and operational engineering services150
Sewing school100
Sheet metal and iron work shop150
Ship chandler100
Shoe repair shop75
Sightseeing and tour operations100
Sign painting75
Silk screen manufacturing150
Skating rink175
Solicitor, sales and commission agent75
Sporting and recreational camp100
Sports instructor100
Sports promoter150
Sprinkle system installation contractor75
Steamship and shipping agents150
Stevedoring license100
Summer school100
Swimming instruction100
Swimming pool installation contractor150
Tailoring and alteration service100
Tavernkeeper A—distilled and fermented spirits500
Tavernkeeper B—fermented spirits only300
Tax consultant100
Telegraph office350
Television station600
Temporary help contracting agency100
Tennis club100
Theatrical production, except motion picture100
Theatrical promoter and booking agent150
Theatrical variety employment service150
Tile setting contractor75
Tire recapping and retreading service100
Tobacco Retailer100
Tobacco Wholesaler500
Transient disco service75
Transient amusement operator500
Translation services100
Travel and ticket agent150
Tree surgery100
Trucking, transportation and delivery100
Typewriter repair shop100
Undertaking business500
Upholstery shop100
Used car lot100
Vehicle inspection service100
Vending machine A—License—0 through 5 machines100
Vending machine B—License—6 through 20 machines150
Vending machine C—License—21 through 50 machines200
Vending machine D—License—more than 50 machines400
Vocational training school100
Water skiing school100
Water supply services150
Waterproofing contractor75
Welding services100
Wholesaler and other than liquor250
Writing school100
Yacht brokerage service100
  • (b) Any person or association engaged in a business, occupation, profession, or trade not designated in subsection (a) of this section or not covered by any other provision of this Code shall obtain an annual license at a fee determined by the Commissioner as reasonable to defray the costs of regulation, but not to exceed $500.

  • (c) For the purposes of this chapter, “hotels and guesthouses” shall be construed to mean establishments used for providing rooms and related accommodations for guests, and shall include such establishments feeding their own guests but not otherwise conducting a restaurant business, and “night club” shall be construed to mean every business which has a capacity for at least thirty (30) persons seated at tables and the bar, and which employs a bartender and which maintains table service and dancing and/or other live entertainment for the guests. Notwithstanding the provisions of any other law, the Commissioner of Licensing and Consumer Affairs may issue a Tavern Keeper B—fermented spirits only—license to mobile, food and mobile refreshment vendors.

  • (d) No license shall be issued to any person or association to engage in an investment brokerage business in the Virgin Islands for the purpose of buying and selling stocks, bonds, and other securities and debentures to and for others, unless the person or association pays the required annual license fee, and, in addition, files with the Commissioner, for the protection of its customers, a good and sufficient bond signed by the person or association as principal, with one or more sureties to be approved by the Commissioner and running to the Commissioner and his successors in office, in a sum of $50,000, with condition that the surety or sureties on the bond shall be answerable to the amount of the bond for all judgments, decrees, or orders given, made, or rendered against the principal on the bond by any court of competent jurisdiction in the Virgin Islands for payment of money. In case of any breach of the condition of any bond, the Commissioner may, and upon demand and receipt of satisfactory assurance for the payment of costs shall, enforce the bond either in his own name or in the name of any person as obligee therein by appropriate proceedings in any court of competent jurisdiction for the use and benefit of any person injured by the breach. The surety or sureties on the bond may withdraw from obligations under the bond upon written notice to the Commissioner at least ninety (90) days prior to the date on which the then existing license of authorization is to expire. Such surety or sureties shall, however, remain liable on the bond for all judgments, decrees, or orders given, made, or rendered against the principal, based on obligations incurred during the period of suretyship.

  • (e) No person shall go into or upon any private or commercial premises in the Virgin Islands, not having been requested or invited to do so by the owner, owners, occupant or occupants of said private or commercial premises, as a solicitor, peddler, hawker, salesman, itinerant vendor or transient merchant, for the purpose of selling or procuring orders or subscriptions thereto (except magazines and newspapers published in the Virgin Islands), or for any other commercial or business purposes without first obtaining a door-to-door license as required by this chapter. For the purposes of this chapter an “Itinerant Vendor” license shall be required for all persons selling and delivering merchandise at retail other than from a retail store located within the Virgin Islands.

  • (f) Notwithstanding the provisions of subsection (b) of this section, persons owning and residing in apartment houses with less than five units shall not be required to obtain a license under any provision of this chapter.

  • (g) An owner of an apartment house or houses shall not be required more than one license under the provisions of subsection (a) of this section and shall pay annually only one license fee to be determined by the total number of apartment units owned by such person.

  • (h) Every person or association who has been issued a license pursuant to the provisions of this chapter shall display the license in a conspicuous manner at the location identified in the license as the place of business.


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