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tors and lawyers would be taxed at a higher rate than would grocery stores.
The highest tax rate would apply to the “Financial, real estate and professional services” category, which includes real estate agents, attorneys, banks and finance companies, architects, engineers and doctors.
Another tax schedule, with lower rates, would apply to “Repair, personal, business and other services.” Businesses defined under that category would include repair shops of any kind, as well as “service rendered for compensation, either upon or for persons, animals or personal effects . . . (or) to any business, trade, occupation or governmental agency...” A list of that category included in the Greene County ordinance lists everything from “addressing letters or envelopes” to “welding shops.”
Retail merchants comprise the third category of the Greene County ordinance, with a separate rate structure. Retail merchants are defined as “any merchant who sells to others for use only and not for resale.” Another list specifies businesses ranging from “aircraft or aircraft parts” to “workmen's clothing” under the retail merchants category.
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