Chapter 5.08 LICENSE TAX

Every person who engages in business within the city shall pay a license tax at the rates as set out in SMC 5.08.020 through 5.08.060. (Ord. 421 § 23, 1970).

5.08.020 Classification "A".

Every business engaged in selling to the general public, at retail in the city, goods, wares, merchandise or commodities, including restaurants and other food dispensers, unless otherwise provided for in Chapters 5.04 and 5.08 SMC, shall pay an annual license tax based upon average number of persons employed during the previous calendar year at the following rates:

One employee .$74.00

Each additional employee $31.00

(Ord. 86-11 § 1, 1986; Ord. 84-5 § 1, 1984; Ord. 83-7 § 1, 1983; Ord. 78-13 § 1, 1978; Ord. 421 § 23, 1970).

5.08.030 Classification "B".

Every person engaged in the business of providing a service or similar business or occupation in the city shall pay an annual license tax based upon the average number of persons employed in such service or similar business or occupation during the previous calendar year as set forth in the following schedule:

One employee $74.00

Each additional employee. $31.00

The businesses referred to in this classification include the following plus any similar business or occupation: Apartment management, appliance repair, art galleries, auto rentals, auto repair, bail bonds, barbershops, beauty salons, beauty schools, blueprinting, business schools, car wash, catering, cleaners, collection agencies, correspondence schools, credit service, dance studios, employment agencies, estimators, finishing schools, furniture refinishing, gardening, golf courses, grinding service, hostess service, hydraulic jack service, janitorial service, laundry, leatherette repair, locksmiths, manicurists, masseurs, mobilehome service, music instruction, nursery schools, painters, parking lots, pest control, photography, piano tuners, pool service, private investigators, rental service, rototilling, savings and loans, sawshops, secretarial service, security service, sewer cleaning, shoe repair, sign painters, silver repair shop, swim centers, soft water service, tailoring and dressmaking, telephone answering service, theaters, title companies, travel agencies, tree service, wig styling. (Ord. 86-11 § 2, 1986; Ord. 84-5 § 2, 1984; Ord. 83-7 § 2, 1983; Ord. 78-13 §§ 2, 24, 1978; Ord. 421 § 23, 1970).

5.08.040 Classification "C".

Every person engaged in professional, semiprofessional and connected businesses in the city shall pay an annual license tax based upon each professional, semiprofessional and other employees engaged in such business during the previous calendar year, according to the following schedule:

For one professional or semiprofessional, $186.00, plus the additional amount of $31.00 for each of the other professional, semiprofessional and other employees in such office.

The businesses referred to in this classification are as follows: accountants, advertising, appraisers, architects, assayers, attorneys, auditors, bacteriologists, business or investment counselors, brokers of all types, except real estate brokers, certified public accountants, chemists, chiropodists, chiropractors, dental laboratories, dentists, designers or decorators, draftsmen, electrologists, engineers, engravers, family counselors, geologists, income tax agents, insurance or claims adjusters, landscape architects, lapidaries, management and planning consultants, medical laboratories, morticians, oculists, opticians, optometrists, orthodontists, physical therapists, physicians, podiatrists, radiologists, surgeons, surveyors, taxidermists, veterinarians, and any recognized profession not specifically named in this section nevertheless shall be taxed as provided therein. (Ord. 86-11 § 3, 1986; Ord. 84-5 § 3, 1984; Ord. 83-7 § 3, 1983; Ord. 82-4 § 1, 1982; Ord. 78-13 §§ 3, 24, 1978; Ord. 75-4 § 2, 1975; Ord. 421 § 23, 1970).

5.08.040.01 Real estate brokers and agents.

Each person holding a real estate broker license shall pay a business license fee of $186.00, plus the additional amount of $37.00 for each licensed real estate salesman employed in the business by the real estate broker.

Every person who solicits a buyer or buyers for real estate within the city, who does not maintain a fixed place of business within the city, and who places any advertising upon any lot or parcel of land indicating that he is the agent or broker for the owner of said lot or parcel of land, shall be deemed as doing business in the city and shall pay an annual license fee in the sum of $57.00. (Ord. 86-11 § 4, 1986; Ord. 84-5 § 4, 1984; Ord. 83-7 § 4, 1983; Ord. 82-4 § 2, 1982; Ord. 78-13 § 4, 1978; Ord. 75-4 § 3, 1975).

5.08.050 Classification "D".

Every person transacting or carrying on the business of general building contractor, plumbing, mechanical, electrical or roofing contractor, or other specialty contractor shall pay an annual license tax based upon the average number of persons employed in such a business who actually worked within the city during the previous calendar year as set forth in the following schedule:

First owner or employee, $74.00;

Each additional owner or employee, up to five employees, $31.00;

Plus an amount to be paid at the time each permit is issued by the building official in the amount of $1.00 per $1,000 estimated value of the construction or any part thereof when the estimated value of the construction is $2,000 or over.

In the event that a specialty contractor is not required to obtain a permit from the building official, he shall pay an annual license tax as set forth in SMC 5.04.030.

Each general contractor or owner-builder shall furnish the building official with a list of subcontractors’ and material delivery firms’ names and addresses at the time each building permit is issued or as soon thereafter as practical. (Ord. 86-11 § 5, 1986; Ord. 84-5 § 5, 1984; Ord. 83-7 § 5, 1983; Ord. 82-4 § 3, 1982; Ord. 78-13 § 4,-1978; Ord. 424 § 1, 1970; Ord. 421 § 23, 1970).

5.08.060 Classification "E".

Every business engaged in selling goods, wares or merchandise at wholesale in the city, unless otherwise provided in Chapters 5.04 and 5.08 SMC, shall be exempt from payment of an annual license tax. Every business engaged in manufacturing, processing or fabricating goods, wares or merchandise shall pay an annual license tax equal to $22.00 for each person employed in the business, with a minimum annual tax of $150.00.

When the gross receipts of any business within this section do not exceed $3,000, the license tax shall be 50 percent of the above rates. The first license issued on this basis may be on the estimated gross receipts. At the end of the licensing period, a settlement shall be made to the city based on actual gross receipts. This figure shall then be used to determine the amount of the renewal license tax to be paid. The application for payment on the basis of gross receipts shall be on a form provided by the license collector with any information to be provided as is necessary to determine the proper fee. (Ord. 86-11 § 6, 1986; Ord. 84-5 § 6, 1984; Ord. 83-7 § 6, 1983; Ord. 78-13 § 6, 1978; Ord. 436 § 1, 1971; Ord. 421 § 23, 1970).

5.08.070 License tax – Specifically enumerated businesses.

Every person transacting and carrying on the businesses herein enumerated shall pay a license tax as set out in SMC 5.08.080 through 5.08.200. (Ord. 421 § 24, 1970).

5.08.075 Automatic adjustment in license tax based on per capita income within the state.

The rate of the license tax payable for the license period beginning July 1st and each year thereafter shall be adjusted upward or downward automatically as follows: Beginning July 1, 1980, each flat rate tax shall be adjusted upward or downward automatically in proportion to the increase or decrease of per capita income within the state as reported officially by the executive department of the state for the annual period ending the preceding March 31st. The flat rate tax in effect for the year beginning July 1, 1979, shall be used as the base. If there is either an increase or decrease in such per capita income, the city clerk shall make a corresponding adjustment in the rate of license tax, rounded off to the nearest full dollar, payable for the succeeding fiscal year. The annual maximum increase in the sale of the license tax shall not exceed eight percent in one fiscal year. (Ord. 82-4 § 4, 1982; Ord. 80-8 § 1, 1980; Ord. 78-13 § 27, 1978).

5.08.076 Nonoperation of SMC 5.08.075 during fiscal year 1981-82.

SMC 5.08.075 shall not apply during the fiscal year beginning July 1, 1981, and license taxes during the fiscal year shall remain at the amounts fixed for the fiscal year which commenced July 1, 1980. (Ord. 81-5 § 1, 1981).

5.08.080 Utilities.

Every person engaged in the business of operating a railroad, bus company, telegraph, telephone, gas or electric company or other public utilities within the city shall be required to obtain a license and pay the license tax prescribed by SMC 5.08.030, Classification "B"; provided, however, that the provisions of all ordinances with reference to the granting of a franchise to such public utility and requiring the payment of a franchise tax by them shall remain in full force and effect. In the event the utility pays a franchise tax, this section shall not require an additional license tax and the provisions of SMC 5.08.030 shall control such utility. (Ord. 75-4 § 9, 1975; Ord. 421 § 24, 1970).

5.08.090 Hospitals.

Every person carrying on the business of conducting, managing or operating a hospital, rest home, sanitarium, convalescent home or other similar establishment or institution shall pay an annual license tax in the amount of $44.00 for the first four beds and $3.00 for each additional bed; provided, however, that any such hospital or sanitarium conducted or carried on by the city or any other political subdivision shall be exempt from the payment of the license tax specified in SMC 5.08.080 through 5.08.210. (Ord. 86-11 § 7, 1986; Ord. 84-5 § 7, 1984; Ord. 83-7 § 7, 1983; Ord. 78-13 § 7, 1978; Ord. 421 § 24, 1970).

5.08.100 Hotels, motels and apartments.

For the business of renting or letting rooms in any hotel, motel, or bed-and-breakfast establishment, there shall be a minimum charge of $44.00 per year for the first unit plus $3.00 for each additional room per year. Apartment buildings shall be charged $40.00 per year for the first four units plus $3.00 for each additional apartment per year. (Ord. 86-11 § 8, 1986; Ord. 84-5 § 8, 1984; Ord. 83-7 § 8, 1983; Ord. 83-3 § 1, 1983; Ord. 82-4 § 5, 1982; Ord. 78-13 § 8, 1978; Ord. 421 § 24, 1970).

5.08.110 Trailer parks and mobilehome parks.

For the business of renting or letting parking space for automobile trailers or mobilehomes which are used for living quarters or housekeeping purposes, or conducting an automobile trailer park or mobilehome court for such trailers, a license fee according to the number of trailer spaces for rent or to let shall be as follows: At the rate of $44.00 per year for the first four units and $3.00 for each additional unit. (Ord. 86-11 § 9, 1986; Ord. 84-5 § 9, 1984; Ord. 83-7 § 9, 1983; Ord. 78-13 § 9, 1978; Ord. 421 § 24, 1970).

5.08.120 Taxicabs.

For the business of operating a taxicab or taxicabs, which includes the picking up and/or the delivering of passengers within the limits of the city, a charge shall be made for each person or firm engaging in such business which shall be determined by the number of taxicabs operated, and the rate for each such taxicab so operated shall be the sum of $53.00 per year for one taxicab and $37.00 for each additional taxicab. (Ord. 86-11 § 10, 1986; Ord. 84-5 § 10, 1984; Ord. 83-7 § 10, 1983; Ord. 78-13 § 10, 1978; Ord. 421 § 24, 1970).

5.08.130 Motor vehicle delivery.

For each such motor vehicles used for the delivery of goods, wares, merchandise or tangible personal property within the city from a stock or supply outside the city, an annual license fee shall be charged in accordance with the following schedule:

A. For delivering goods, wares, merchandise or tangible personal property intended for redistribution or resale, $44.00 for each vehicle;

B. For delivery of construction materials to job sites, $60.00 for each vehicle;

C. For delivery of goods to homes, selling or distributing merchandise at retail from a truck or otherwise, $67.00 for each vehicle;

D. For every person conducting, managing or carrying on the business of collecting articles to be cleaned, dyed, sponged, pressed or laundered either from homes or business establishments, $67.00 for each vehicle.

This section does not apply to vehicles owned and operated in connection with a regularly established laundry, cleaning, and dyeing plant or cleaning and dyeing business within the city for which a license has been issued under SMC 5.08.080, Classification "B". (Ord. 86-11 § 11, 1986; Ord. 84-5 § 11, 1984; Ord. 83-7 § 11, 1983; Ord. 78-13 § 11, 1978; Ord. 75-4 § 5, 1975; Ord. 421 § 24, 1970).

5.08.140 Soliciting.

For soliciting for retail orders for services, goods, wares, merchandise, property of all kinds, books, maps, pictures, photographs or enlargements of pictures or photographs, the license fee shall be the sum of $90.00 per year. It is provided further that such license fee shall not be payable by any person, firm or corporation who has a fixed place of business in Sonoma, and who is required and has paid any other license under Chapters 5.04 and 5.08 SMC, the soliciting of orders being deemed a part of the business so licensed. (Ord. 86-11 § 12, 1986; Ord. 84-5 § 12, 1984; Ord. 83-7 § 12, 1983; Ord. 78-13 § 12, 1978; Ord. 421 § 24, 1970).

5.08.150 Peddlers.

For any person peddling or going from place to place or house to house in the city and selling or distributing merchandise at retail from a truck or otherwise, the license fee shall be the sum of $90.00 per year. (Ord. 86-11 § 13, 1986; Ord. 84-5 § 13, 1984; Ord. 83-7 § 13, 1983; Ord. 78-13 § 13, 1978; Ord. 421 § 24, 1970).

5.08.160 Astrologers.

For every person who carries on, practices or professes to practice the business or art of astrology, palmistry, phrenology, life readings, fortunetelling, cartomancy, handwriting analysis, chirography, clairvoyance, clairaudience, crystal gazing, hypnotism, mediumship, prophesy, augury, divination, magic, necromancy, numerology, or similar business, trade or calling, and who is not prohibited from doing or conducting any of these practices, professions, businesses or callings by any statute of this state, ordinance of the city or by any other law, and who demands or receives a fee or compensation for the exercise or exhibition of his art therein, or who gives an exhibition thereof at any place where an admission fee is charged, the license fee shall be the sum of $186.00 per year. The provisions of this subsection shall not apply to those persons providing bona fide and incidental entertainment and amusement for the guests and patrons of and on the premises of any other business duly licensed by the city for which no separate or additional charge or consideration shall be paid by the guests and patrons or received or accepted by the persons who perform or practice such businesses or arts. (Ord. 88-2 § 1, 1988; Ord. 86-11 § 14, 1986; Ord. 84-5 § 14, 1984; Ord. 83-7 § 14, 1983; Ord. 421 § 24, 1970).

5.08.170 Auctioneers.

For the business of selling land, tenements, hereditaments, goods, wares, merchandise or real or personal property of any kind or description at auction or public outcry, the license fee shall be the sum of $114.00 per year. No license shall be required for the selling at public sale of goods or property belonging to the United States or to the state of California, or by virtue of process issued by any state or federal court or by the legally appointed administrator, executor or guardian of an estate. (Ord. 86-11 § 15, 1986; Ord. 84-5 § 15, 1984; Ord. 83-7 § 15, 1983; Ord. 78-13 § 14, 1978; Ord. 421 § 24, 1970).

5.08.180 Bankrupt sales.

For selling or offering for sale any bankrupt, assigned or damaged stock of goods, wares or merchandise of whatsoever nature or kind (other than in a store otherwise licensed hereunder) the license fee shall be the sum of $114.00 per day. (Ord. 86-11 § 16, 1986; Ord. 84-5 § 16, 1984; Ord. 83-7 § 16, 1983; Ord. 78-13 § 15, 1978; Ord. 421 § 24, 1970).

5.08.190 Amusements.

For any of the following amusements, shows or places of recreation to which an admission is charged, the following rates shall apply:

A. Carnival. For every carnival, as defined in this section, $446.00 for the first two days or part thereof and $112.00 for each additional day. For the purpose of Chapters 5.04 and 5.08 SMC, the word "carnival" means any group of attractions such as ball games, dice games, merry-go-rounds, ships, ferris wheels or other riding devices, dancing shows, or any other like entertainments or games for which a charge is made for attending or for playing or participating therein;

B. Circus. For each exhibition for pay of a circus, menagerie, or entertainment at which feats of horsemanship, acrobatic feats, and trained or wild animals are exhibited or displayed, the sum of $223.00 per performance or exhibition and the charging of a separate or an additional price shall be deemed a separate performance;

C. Dance, Public. For public dances, either where conducted alone or in conjunction with any other business, occupation, show, exhibition or entertainment, the sum of $37.00 per day or $372.00 per year. For the purpose of Chapters 5.04 and 5.08 SMC, "public dance" means a gathering of persons in or upon any premises where dancing is participated in and to which the public is admitted;

D. Games and Concessions. For every game for amusement or test of skill, strength, physical endurance or capacity of any kind whatsoever, and for every exhibition or entertainment conducted as a sideshow or concession at or during the period of a local celebration if not included within a carnival organization, the sum of $22.00 per day;

E. Merry-Go-Round. For every merry-go-round, ferris wheel, or other riding device not in conjunction with any other show or carnival, the sum of $37.00 per day;

F. Open Air Theater. For every open air theater or tent show wherein vaudeville, comic, dramatic or operatic productions or performances are given, or motion pictures exhibited, the sum of $148.00 for each performance. (Ord. 86-11 § 17, 1986; Ord. 84-5 § 17, 1984; Ord. 83-7 § 17, 1983; Ord. 78-13 § 16, 1978; Ord. 421 § 24, 1970).

5.08.200 Coin-operated vending machines – License required.

Any person renting, leasing or operating coin-operated vending machines within the city, other than coin-operated vending play devices as defined in SMC 5.08.200.1, shall pay a business license tax equal to one percent of the gross receipts from all such machines within the city but not less than $5.00. (Ord. 78-13 § 17, 1978; Ord. 75-4 § 7, 1975; Ord. 421 § 13, 1970).

5.08.200.1 Coin-operated play device – Definition.

A "coin-operated play device" means any coin-operated vending machine, device, video game or apparatus made possible by the deposit into such machine any coin, token, disc or slug, or by the payment of any fee for use as a game of chance or contest, or which may be used for any such game or contest. Coin-operated play device shall also include jukeboxes or similar music devices which upon the deposit of any coin, token, disc or slug in any slot or receptacle attached to said device or connected thereto, phonographic records or cylinders are played.

In addition to the above, each vendor shall display his name, address and telephone number on each machine. This information shall be permanently affixed to the machine in an area no less than one inch by three inches on a readily visible portion of the machine. (Ord. 83-7 § 24, 1983; Ord. 75-4 § 7, 1975).

5.08.200.2 Coin-operated play device – Rate of tax.

Any person renting, leasing or operating any coin-operated play device as defined in SMC 5.08.200.1 within the city shall pay a business license tax equal to five percent of the gross receipts from all such machines within the city but not less than $41.00. (Ord. 84-5 § 18, 1984; Ord. 83-7 § 18, 1983; Ord. 78-13 § 18, 1978; Ord. 75-4 § 7, 1975).

5.08.200.3 Vending machine license – Statement required.

Each applicant for a first or renewal vending machine license shall furnish such information as the collector may require in order to properly calculate the estimated tax for the yearly license. The city may demand an audit of licensee and require him to submit a copy of any tax statement filed with any government entity at such time as may be requested by the collector. (Ord. 75-4 § 7, 1975).

5.08.201 Patio, garage and yard sales – License required.

No person shall conduct a patio, garage and yard sale unless he first obtains the license thereof and pays the fee as required by SMC 5.08.201.7. (Ord. 75-4 § 10, 1975).

5.08.201.1 Patio, garage and yard sales – Definition.

A "patio, garage and/or yard sale" is defined as a sale of personal property held at a private residence by the owner, owners, tenants or occupants thereof, and is limited to the sale of property owned exclusively by said owner, owners, tenants and/or occupants. (Ord. 75-4 § 10, 1975).

5.08.201.2 Patio, garage and yard sales – Frequency of sale – Duration of sale.

No patio, garage and/or yard sale shall be conducted by any person nor at any residence more frequently than once each six months, nor shall said sale be conducted for a period in excess of two consecutive days. (Ord. 75-4 § 10, 1975).

5.08.201.3 Patio, garage and yard sales – Inspection by police department.

All goods, products and merchandise offered for sale at a patio, garage and/or yard sale shall be made available to inspection at the place where the sale is to be conducted by any representative of the police department, and if requested by said representative, the person conducting the sale shall establish his title to the goods, products and merchandise offered for sale. (Ord. 75-4 § 10, 1975).

5.08.201.4 Patio, garage and yard sales – Advertising.

No sign, billboard, placard or other form of advertisement of the proposed patio, garage and/or yard sale shall be placed upon any public property within the city; no sign, billboard, placard or other form of advertisement shall be placed on the premises where the sale is to be conducted more than two days prior to the day the sale is to commence, and shall be removed by 6:00 p.m. on the day the sale terminates. No more than two signs, billboards, placards or other form of advertisement shall be placed upon the premises and shall not exceed three square feet in size. Any such sign, billboard, placard or other form of advertisement shall be placed only on the property where the sale is being held. (Ord. 75-4 § 10, 1975).

5.08.201.5 Patio, garage and yard sales – Information required.

The person conducting the sale at the time he makes application for the license required by SMC 5.08.201 shall furnish to the city license officer the following information:

A. His full name, residence address and telephone number;

B. The dates and hours of the proposed sale;

C. A general description of the type of merchandise proposed to be sold;

D. A declaration that he is the owner of all the property to be sold, and if requested by the police department, can establish his title to all said property, and that all of said property proposed to be sold is his own personal used property. (Ord. 75-4 § 10, 1975).

5.08.201.6 Patio, garage and yard sales – Hours of sale.

No patio, garage and/or yard sale shall be commenced prior to 8:00 a.m. and shall conclude each day at or before 6:00 p.m. (Ord. 75-4 § 10, 1975).

5.08.201.7 Patio, garage and yard sales – License fee to be paid.

Every person engaged in conducting a patio, garage and/or yard sale, as defined in SMC 5.08.201.1, shall pay a license tax of $3.00 for each sale conducted. (Ord. 75-4 § 10, 1975).

5.08.202 Personal property rentals.

Any firm that places within the city for lease or rent tangible personal property such as autos, trailers, trucks, computers, copying machines, postage meters, office equipment or other such equipment shall pay a business license tax equal to three percent of the gross receipts from all such tangible personal property with the city, but not less than $29.00. (Ord. 84-5 § 19, 1984; Ord. 83-7 § 19, 1983; Ord. 78-13 § 19, 1978; Ord. 75-4 § 11, 1975).

5.08.203 Flea markets.

Any person or firm wishing to conduct a flea market in the city must apply to the city council for a permit to do so. The council shall grant a permit if it finds from the application that the proposed flea market will be conducted at a location in which the zoning ordinance allows the activity to the extent described in the application, does not present hazardous traffic conditions, and will be conducted in a manner that does not give offense to neighbors or neighboring property by reason of congestion, noise, traffic activity or activity of any kind which would tend to impair the enjoyment of neighboring properties or to depreciate the value of neighboring properties. The council may issue a permit upon such conditions as are reasonable to secure the conduct of the activity in a manner compatible with the enjoyment and value of neighboring properties, to avoid traffic congestion or hazardous traffic conditions, to provide proper ingress and egress for customers of the activity, to require sanitation facilities for use of persons attending the activity, and otherwise as is reasonably required for preservation of public peace, health, safety and welfare. For purposes of this section a flea market is a bazaar-type of sales activity, conducted usually out-of-doors or in large enclosures, wherein there is set aside space for concessions, booths, tables, tents or similar space or shelter in which renters or concessionaires display for sale merchandise of varying kind, but frequently used or secondhand, and normally merchandise of small value.

The business license tax for each flea market is $2.00 for each booth participating, but not less than $25.00. If flea markets are held on school grounds by a school organization, then the maximum fee shall be $29.00. (Ord. 84-5 § 20, 1984; Ord. 83-7 § 20, 1983; Ord. 78-13 § 20, 1978; Ord. 75-4 § 11, 1975).

5.08.210 Penalty for violation.

Any person violating any of the provisions of Chapters 5.04 and 5.08 SMC or knowingly or intentionally misrepresenting to any officer or employee of this city any material fact in procuring the license or permit herein provided for shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be punished as provided in Chapter 1.12 SMC. (Ord. 421 § 30, 1970).

5.08.220 Bowling alleys.

For the business of operating a bowling establishment a license fee according to the number of alleys shall be as follows: $22.00 per alley each year. (Ord. 86-11 § 18, 1986; Ord. 84-5 § 21, 1984; Ord. 83-7 § 21, 1983; Ord. 78-13 § 21, 1978; Ord. 76-12 § 1, 1976).

5.08.221 Billiards and poolrooms.

For the business of operating a poolroom or billiard room or combination thereof, the license tax is $44.00 a year for the first table and $22.00 a year for each additional table. (Ord. 86-11 § 19, 1986; Ord. 84-5 § 22, 1984; Ord. 83-7 § 22, 1983; Ord. 78-13 § 21, 1978).

5.08.222 Handbill distribution.

For the business of handbill distribution, the license tax is $1.00 per day per person engaged in distribution if the business headquarters is in the city; if the business headquarters is outside the city the license tax is $6.00 per day per person, with a maximum daily tax of $35.00. (Ord. 84-5 § 23, 1984; Ord. 83-7 § 23, 1983; Ord. 78-13 § 22, 1978).