Chapter 5.12
BUSINESS LICENSE FEES AND SCHEDULES
Sections:
5.12.010 Schedule for retailers, wholesalers and utilities.
5.12.020 Schedule for manufacturers, food processors and wineries.
5.12.030 Schedule for certain professionals.
5.12.040 Schedule for certain semi-professionals.
5.12.050 Schedule for miscellaneous business, professions and callings generally.
5.12.060 Schedule for certain entertainment and amusements.
5.12.070 Schedule of businesses operated with vehicles by persons having no fixed place of business within the city.
5.12.080 Schedule for businesses engaged in the transportation of passengers for hire.
5.12.010 Schedule for retailers, wholesalers and utilities.
Persons having a fixed place of business within the city and engaged in selling or furnishing, at retail or wholesale, goods, wares and merchandise, including foodstuffs, wearing apparel, furniture and gas, electricity, water and telephone or telegraph service, at wholesale or retail, and the other businesses listed in this section, and also including selling vehicles, vehicle parts, conducting restaurants, lunchrooms, cafeterias, soda fountains and drugstores, garages, service stations, petroleum products distributors, bakeries, printers, furniture repair, upholstering, paint stores, photographers, sheet metal works, machine shops, florists, nurseries, appliances, bookstores, shoe stores, jewelry, building materials, feed, furniture stores, dairies, dairy products distribution, detective agency, newspapers, radio broadcasting, pumps, machinery, tractors, auto rental, auto painting, auto repair, bicycle repair, refrigeration service, cold storage warehouse, cold storage lockers, dry cleaners, carpenter repair, shoe repair shop, janitor service, window cleaners, linen and towel supply service, laundries and other businesses selling goods, wares, merchandise or services and not otherwise classified under this title shall pay annual license fees, in advance, based upon the average number of employees employed in the city, according to the following schedule:
Sixty dollars ($60.00) for the first employee;
Seven dollars ($7.00) for each additional employee.
(Prior code § 9.21)
5.12.020 Schedule for manufacturers, food processors and wineries.
Every person engaged in the business of manufacturer, or of processor of eggs, poultry, fruit, vegetables or dairy products, or of meat packer, hatchery or fabricator of materials, and not otherwise classified, shall pay annual license fees, in advance, based upon the average number of persons employed in the city, according to the following schedule:
Sixty dollars ($60.00) for the first employee;
Seven dollars ($7.00) for each additional employee.
(Prior code § 9.22)
5.12.030 Schedule for certain professionals.
An annual license tax in the sum of one hundred dollars ($100.00) shall be paid, in advance, for each person, or in the case of a firm, one hundred dollars ($100.00), in advance, for each practicing member of the profession, engaged in the following professions and vocations in the city, plus seven dollars ($7.00) for each employee employed by such person or firm: architect, attorney, advertising counsel, bacteriologist, chemist, chiropodist, chiropractor, civil engineer, electrical engineer, mining engineer, construction engineer, structural engineers, consulting engineers, mechanical engineer, hydraulic engineer, dentist, draftsman, drugless practitioner, electrologist, engraver, geologist, landscape architect, masseur, mortician, oculist, optician, optometrist, osteopath, physician, surgeon, surveyor, taxidermist, veterinarian, x-ray laboratory and any profession or semi-profession not otherwise classified under this title. (Prior code § 9.23)
5.12.040 Schedule for certain semi-professionals.
An annual license tax in the sum of one hundred dollars ($100.00) shall be paid, in advance, for each person or firm, plus seven dollars ($7.00) for each employee engaged in the following semi-professions and vocations in the city: accountant, auditor, appraiser, assayer, blueprinter, real estate broker, stock or bond broker, broker of goods, wares and merchandise, certified public accountant, collection agency, credit reporting bureau, dental technician, employment agency, designer or decorator, feed, grain and fruit broker, illustrator or shop card writer, insurance or claims adjuster, lapidary, lithographer, money lender or broker or selling obligations (not including bank, pawnbrokers or building and loan), mercantile agency, sign painter and clinical laboratory. (Prior code § 9.24)
5.12.050 Schedule for miscellaneous business, professions and callings generally.
Every person engaged in any of the miscellaneous businesses, professions or callings described and referred to in this section shall pay, in advance, the license tax provided for as follows:
1. Advertising by means of a display advertisement towed by a vehicle, one hundred dollars ($100.00) per month;
2. Advertising by means of handbills, dodgers, stickers, advertising samples, excepting political advertising by a candidate for office, eighty dollars ($80.00) per person, per year, or three dollars ($3.00) per person, per day;
3. Auctioneers, eighty-three dollars ($83.00) for the first day and thirty-three ($33.00) for each subsequent day;
4. Auto parking, forty-two dollars ($42.00) per year for each parking lot. This subsection shall not apply to a parking lot conducted in connection with the business of a new or used car auto dealer for the storage of his or her cars nor to a lot maintained for the benefit of customers, clients or patrons of a business licensed under this title;
5. Auto racetrack, three hundred thirty-three dollars ($333.00) per year;
6. Auto wrecking, eighty-three dollars ($83.00) per year;
7. Bail bond brokers, three hundred thirty-three dollars ($333.00) per year;
8. Barbers, sixty dollars ($60.00) per year for first barber, plus seven dollars ($7.00) per year for each additional barber;
9. Barber and beauty schools, sixty dollars ($60.00) per year for each school of barbers and/or of cosmetology, plus seven dollars ($7.00) per year for each barber, instructor, employee, operator or student operator, when fees are charged for the student operator’s service;
10. Baths (public), eighty-three dollars ($83.00) per year;
11. Beauty parlors, sixty dollars ($60.00) per year for first operator, plus seven dollars ($7.00) per year for each additional operator;
12. Boot blacks, thirty-three dollars ($33.00) per year for first employee, plus seven ($7.00) dollars per year for each additional employee;
13. Building and loan associations, two hundred fifty dollars ($250.00) per year;
14. Christmas tree and fireworks vendors, sixty-seven dollars ($67.00) per month, per person;
15. Contractors—general, electrical, painting, paving, plumbing, sewer and other contractors, one hundred dollars ($100.00) per year for each contractor or firm, plus seven dollars ($7.00) for each additional employee;
16. Dancing and music lessons, forty dollars ($40.00) per year;
17. Directories—compiling, publishing or selling, eighty-three dollars ($83.00) per year;
18. Electrical motor and appliance repair, one hundred dollars ($100.00) per year;
19. Electrical sign installation and maintenance, one hundred dollars ($100.00) per year;
20. Fire and bankruptcy sales, three hundred thirty-three dollars ($333.00) per month for first three months, and eighty-three dollars ($83.00) per day thereafter, no license shall be required under this subsection from any person, firm or corporation licensed under this title until the expiration of one month after the commencement of a fire or bankruptcy sale;
21. Hospitals, sanitariums, rest and nursing homes, eight dollars per year, per bed, with a minimum of sixty dollars ($60.00) per year;
22. Hotels, motels, apartments and rooming houses having at least three rental units: sixty dollars ($60.00) per year for three to nine rental units, one hundred dollars ($100.00) per year for ten (10) to twenty-four (24) rental units, one hundred thirty-three dollars ($133.00) per year for twenty-five (25) to sixty (60) rental units, two hundred seventeen dollars ($217.00) per year for more than sixty (60) rental units;
23. Itinerant vendors and photographers, one hundred sixty-seven dollars ($167.00) per year for first vendor or photographer, plus eighty-three dollars ($83.00) per year for each additional vendor or photographer;
24. Junk collectors and dealers:
For persons having no fixed place of business within the city, one hundred sixty-seven dollars ($167.00) per year for first vehicle, plus one hundred dollars ($100.00) per year for each additional vehicle,
For persons having a fixed place of business in the city, eighty-three dollars ($83.00) per year for first vehicle and thirty-three dollars ($33.00) per year for each additional vehicle;
25. Lockboxes, seven dollars ($7.00) per year, per box;
26. Pawnbrokers, three hundred thirty-three dollars ($333.00) per year;
27. Peddlers, three hundred thirty-three dollars ($333.00) per year for each person;
28. Retailers or wholesalers of concrete aggregates, rock, sand, gravel and plant mix, one hundred twenty dollars ($120.00) per truck based on the average number of vehicles used in the city each month, but not to exceed two hundred fifty dollars ($250.00) per year;
29. Riding academy, eighty dollars ($80.00) per year;
30. Scaffolding rental, eighty dollars ($80.00) per year;
31. Solicitors not having a fixed place of business within the city:
(1) Solicitors of subscriptions to or advertising for newspapers, magazines, radio or television station, sixty dollars ($60.00) per year for first solicitor plus seven dollars ($7.00) per year for each additional solicitor,
(2) All other solicitors, three hundred thirty three dollars ($333.00) per year for each solicitor;
32. Trailer courts and mobilehome parks: sixty dollars ($60.00) per year for one to nine units, one hundred dollars ($100.00) per year for ten (10) to twenty-four (24) units, one hundred thirty-three dollars ($133.00) per year for twenty-five (25) to sixty (60) units, two hundred seventeen dollars ($217.00) per year for more than sixty (60) rental units;
33. Transportation of freight and baggage for hire: sixty dollars ($60.00) per year for each truck having not more than one and one-half ton capacity, eighty dollars ($80.00) per year for each truck between one and one-half and three ton capacity, one hundred dollars ($100.00) per year for each truck having more than three ton capacity, thirty dollars ($30.00) per year for each trailer having not more than one and one-half ton capacity, forty dollars ($40.00) per year for each trailer having between one and one-half and three ton capacity, fifty dollars ($50.00) per year for each trailer having more than three ton capacity,
(1) For the purpose of this section a tractor-semitrailer unit shall be considered as one truck,
(2) No license shall be required of any carrier for hire exempted by the provisions of Section 5327 of the Public Utility Code;
34. Unlicensed independent contractors, one hundred dollars ($100.00) per year;
35. Vending machines (this tax does not apply to any person operating a vending machine as an incident of any business licensed under this title): three dollars ($3.00) per year for each machine requiring one cent ($0.01) to operate, seven dollars ($7.00) per year for each machine requiring five cents ($0.05) to operate, thirteen dollars ($13.00) per year for each machine requiring ten cents ($0.10) to operate, twenty dollars ($20.00) per year for each machine requiring eleven cents to thirty cents ($0.11 – $0.30) to operate, forty dollars ($40.00) per year for each machine requiring thirty-one cents ($0.31) or more to operate;
36. Itinerant artists and photographers engaged in business four days or less per year, waived for each artist or photographer. (Ord. 08-6; Ord. 02-5 § 11 (part); prior code § 9.25)
5.12.060 Schedule for certain entertainment and amusements.
Every person engaged in any of the entertainments or amusements described and referred to in this section shall pay, in advance, the corresponding license tax provided as follows:
A. Amusement concessions for adults, including carousel, loop-o-plane, aeroplane, ferris wheel, ski flier, scooter, whip, motorcycle ride, globe of death, magic carpet, ride-in-the-dark, sideshows, mystery, telescope, animal, bird or minstrel shows and exhibits and similar concessions, except when part of a carnival licensed hereunder, sixty-seven dollars ($67.00) per month for each concession;
B. Amusement concessions for children, including miniature train, merry-go-round, pony ride, speedway (small electric or gasoline autos), pig slides, shows, exhibits, etc., except when part of a carnival licensed hereunder, and except where no change is made, seventeen dollars ($17.00) per month for each concession;
C. Arcade, two hundred dollars ($200.00) per year;
D. Billiard rooms and poolrooms, forty dollars ($40.00) per year for each table;
E. Bowling alleys, forty dollars ($40.00) per year for each alley;
F. Boxing and wrestling exhibitions, sixty-seven dollars ($67.00) per exhibit;
G. Carnival, three hundred thirty-three dollars ($333.00) for the first day and two hundred fifty dollars ($250.00) for each succeeding day thereafter;
H. Mechanical or electronic amusement devices, for coin-operated or slug-operated games, contests of skill, ray-o-life or similar devices including pinball or marble machines, one hundred dollars ($100.00) per year or fraction thereof for each machine or device, but not more than two hundred dollars ($200.00) per year or fraction thereof for each arcade or single business location where said machines or devices are operated;
I. Mechanical music devices, fifty dollars ($50.00) per year for each device;
J. Miniature golf and driving range, eighty-three dollars ($83.00) per year;
K. Motion picture and other theaters, eighty-three dollars ($83.00) per year;
L. Public cardrooms, eighty dollars ($80.00) per year;
M. Shooting galleries, eighty dollars ($80.00) per year;
N. Skating rinks, eighty dollars ($80.00) per year. (Prior code § 9.26)
5.12.070 Schedule of businesses operated with vehicles by persons having no fixed place of business within the city.
Every person engaged in any of the businesses operated with vehicles by persons having no fixed place of business within the city as described and referred to in this section shall pay, in advance, the corresponding license tax provided for in such sections:
A. For dry cleaners, whose place of business is outside the city, for soliciting and delivery of dry cleaning in the city, sixty-seven dollars ($67.00) per year;
B. For laundries or solicitors for laundries, located outside the city, for soliciting for and delivering laundry in the city, sixty-seven dollars ($67.00) per year;
C. For retailers, whose place of business is outside the city, selling and delivering to customers within the city, sixty-seven dollars ($67.00) per year;
D. For storage houses or warehouses, forty-two dollars ($42.00) per year, seven dollars ($7.00) each additional employee;
E. For wholesalers whose place of business is outside the city, selling and delivering to retailers within the city, fifty-eight dollars ($58.00) per year.
F. For caterers, providing on-site food service, sixty-seven dollars ($67.00) per year. (Prior code § 9.27)
5.12.080 Schedule for businesses engaged in the transportation of passengers for hire.
A. Tax Imposed. Every person whose business is engaged in the transportation of passengers for hire shall pay the license tax provided in this section if the business transports persons:
1. Wholly within the city;
2. From a place or places outside the city to a place or places within the city;
3. From a place or places within the city to a place or places outside the city;
4. From a place or places within the city to a place or places also within the city even though such transportation involves going outside the city in the course thereof.
B. Measure of Tax.
1. Except as provided in subsection (B)(2) of this section, the license tax required to be paid by this section shall be two hundred fifty dollars ($250.00) per year (includes businesses engaged in the operation of tour buses, sightseeing buses, charter buses, limousines, taxicabs and other common carriers).
2. The license tax required to be paid by this section by businesses that maintain a terminal or depot in the city for loading or unloading of passengers shall pay four percent of the gross receipts derived from the passengers loaded or unloaded in the city.
C. Definitions.
1. “Gross receipts” means the total of amounts actually received or receivable for transportation services. Included in “gross receipts” are all receipts, cash, credits and property of any kind or nature, without any deduction therefrom on account of the cost of equipment or materials used, labor or service costs, interest paid or payable, or losses or other expenses whatsoever. Excluded from “gross receipts” are cash discounts allowed and taken on sales, any tax required by law to be included in or added to the charges and collected from the passenger, receipts of refundable deposits not forfeited and taken into income of the business, food, beverages, and service charges.
2. “Transportation of passengers for hire” means the transportation of passengers for gain or profit.
D. Method of Reporting Gross Receipts.
1. Where the amount of the license tax to be paid under this section is measured by gross receipts, the license applicant shall furnish to the director of finance for his or her guidance in ascertaining the amount of license tax to be paid, a quarterly written statement under penalty of perjury or sworn to before a person authorized to administer oaths, setting forth such information as is required and as may be necessary to determine the amount of license tax to be paid by the applicant for the preceding quarter.
2. Upon a person making application for the first license to be issued hereunder, he or she shall estimate the gross receipts for the period to be covered by the license to be issued. Such estimate, if accepted by the director of finance as reasonable, may be used in determining the amount of license tax to be paid by the applicant; provided, however, the amount of the license tax so determined shall be tentative only, and such person shall within thirty (30) days after the expiration of the period for which such license was issued, furnish the director of finance with a sworn statement showing the gross receipts during the period of such license. The license tax for such period may be finally ascertained and paid in the manner provided by this title for the ascertaining and paying of renewal license taxes for other businesses, after deducting from the payment found to be due the amount paid at the time the first license was issued.
3. The license tax is based upon the gross receipts of the business during the preceding calendar quarter and shall be delinquent on the thirtieth day of April, July, October, and January of each year. (Prior code § 9.28)