CHAPTER 2
BUSINESSES SUBJECT TO ADDITIONAL LICENSE TAX
(Amended by O-55: O-59; O-1725; O-2129; O-2843)
32.1.1 GENERALLY.
(Amended by O-1501; O-1725; O-2129; O-2288; O-2416; O-3170; O-3229; O-3354; O-3364)
Effective July 1, 1986, every person carrying on in the City any business expressly set forth in this Chapter shall pay the basic license tax as prescribed in each Section thereof, and in addition thereto shall pay an additional license tax of $40.001 for each person engaged in the business, as set forth in Section 31.2.1.
32.1.2 AUTOMOBILE PARTS AND SUPPLIES; SECONDHAND.
(Amended by O-2129; O-2288; O-3170; O-3229; O-3354; O-3364)
The license tax for carrying on the business of selling secondhand automobile parts and supplies shall be $526.00* per year.
32.1.3 AUTOMOBILE WRECKING.
(Amended by O-2129; O-2288; O-3170; O-3229; O-3354; O-3364)
The license tax for carrying on the business of automobile wrecking shall be $526.00* per year. Automobile wrecking shall mean the wrecking or dismantling of automobiles and trucks for the purpose of salvaging or selling parts and accessories therefrom.
32.1.4 PAWNBROKER.
(Amended by O-585; O-1104; O-1501; O-2129; O-2288; O-3170; O-3229; O-3354; O-3364)
a) The license tax for carrying on the business of a pawnbroker shall be $285.00.*
b) Pawnbroker shall mean any person carrying on the business of receiving goods in pledge as security for a loan.
c) Pawnbrokers shall keep a register containing, in addition to the matters prescribed by State Law (Sec. 21050 et seq., Financial Code), a description of all property received or sold by him and a description of all persons from whom he received such property, and such other information as prescribed by the Chief of Police.
d) Once every twenty-four (24) hours, each pawnbroker shall make a report to the Chief of Police of the information contained in his register during the preceding twenty-four (24) hour period in the form and at the time as prescribed by the Chief of Police.
32.1.5 SECONDHAND DEALERS.
(Amended by O-1501; O-2129; O-2288; O-3170; O-3229; O-3354; O-3364)
The license tax for carrying on the business of a secondhand dealer shall be $285.00* per year. Secondhand dealer shall mean any person carrying on the business of buying, selling, or otherwise dealing in secondhand merchandise, except auto wrecking, dealers in used motor vehicles, and secondhand automobile parts and supplies.
32.1.6 USED CAR DEALERS.
(Amended by O-297; O-2129; O-2288; O-3170; O-3229; O-3354; O-3364)
The license tax for carrying on the business of a used car dealer shall be $526.00* per year. Used car dealer shall mean any person carrying on the business of buying, selling or offering for sale, consignment to be sold, or otherwise dealing in used motor vehicles or in new motor vehicles which are sold or offered for sale below the fixed retail price of motor vehicles of the same type or model, but shall not include dealers engaged in the sale of new motor vehicles whose dealings in used motor vehicles consist merely of receiving used motor vehicles in trade and disposing of same.
32.1.7 AMUSEMENT PARK AND ENTERTAINMENT ENTERPRISES.
(Amended by O-2129; O-2288; O-3170; O-3229; O-3354; O-3364)
The license tax for carrying on the business of an amusement park within grounds, garden or enclosure wherein shows, exhibitions or amusements of any character are presented, shown or staged, shall be $146.002 per year, or $28.00* per day.
32.1.8 BILLIARD OR POOL HALL.3
(Amended by O-1501; O-1725; O-2129; O-2288; O-3170; O-3229; O-3354; O-3364)
The license tax for carrying on the business of a billiard or pool hall shall be $285.00* per year.
32.1.9 BOWLING ALLEY.
(Amended by O-1501; O-1725; O-2129; O-2288; O-3170; O-3229; O-3354; O-3364)
The license tax for carrying on the business of a bowling alley shall be $285.00* per year.
32.1.10 CEMETERY.
(Amended by O-2129; O-2288; O-3170; O-3229; O-3354; O-3364)
The license tax for carrying on the business of a cemetery shall be $285.00* per year.
32.1.11 CIGAR STAND.
(Amended by O-2129; O-2288; O-3170; O-3229; O-3354; O-3364)
The license tax for carrying on the business of a cigar stand shall be $145.00* per year.
32.1.12 DETECTIVE AGENCY.
(Amended by O-2129; O-2288; O-3170; O-3229; O-3354; O-3364)
The license tax for carrying on the business of a detective agency shall be $285.00* per year.
32.1.13 DRIVING SCHOOL.
(Amended by O-1501; O-1725; O-2288; O-3170; O-3229; O-3354; O-3364)
The license tax for carrying on the business of an automobile driving school shall be $138.00* per year.
32.1.14 DUMP.
(Amended by O-2129; O-2288; O-3170; O-3229; O-3354; O-3364)
The license tax for carrying on the business of a dump shall be $526.00* per year.
32.1.15 EQUIPMENT AND TRAILER RENTAL; RESIDENT.
(Amended by O-2129: O-2288; O-3170; O-3229; O-3354; O-3364)
The license tax for carrying on the business in the City of renting trailers and equipment shall be $138.00* per year. A license tax shall be payable under this Section for renting trailers, power mowers, spra2y guns, cement mixers, renovators and other tools, power tools and such equipment.
32.1.16 FINANCE AND LOAN COMPANIES.
(Amended by O-1501; O-1725; O-2129; O-2288; O-3170; O-3229; O-3354; O-3364)
The license tax for carrying on the business of a finance and loan company shall be $285.00* per year. A license tax shall be payable under this Section for any firm or agency which loans money on personal property, whether new or secondhand which charges an interest rate or fee for such loan, excepting legitimate banking institutions.
32.1.17 GUARD SERVICE.
(Amended by O-2129; O-2288; O-3170; O-3229; O-3354; O-3364)
The license tax for carrying on the business of guarding and patrolling stores, manufacturing plants and similar establishments for a compensation paid by the owners of such stores and plants shall be $285.00* per year.
32.1.18 MAUSOLEUM.
(Amended by O-2129; O-2288; O-3170; O-3229; O-3354; O-3364)
The license tax for carrying on the business of a mausoleum shall be $285.00* per year.
32.1.19 Repealed by O-2252.
32.1.20 POLICE PATROL.
(Amended by O-2129; O-2288; O-3170; O-3229; O-3354; O-3364)
The license tax for carrying on the business of police patrol shall be $285.004. A license tax shall be payable under this Section for the business of policing and patrolling stores, manufacturing plants, etc., for a compensation paid by the owners of such stores and plants.
32.1.21 SHOE SHINE STAND.
(Amended by O-2129; O-2288; O-3170; O-3229; O-3354; O-3364)
The license tax for carrying on the business of a shoe shine stand shall be $35.00* per year.
32.1.22 TRAMPOLINES.
(Added by O-1173; Amended by O-1725; O-2129; O-2288; O-3170; O-3229; O-3354; O-3364)
The license tax for carrying on the business of a rebound tumbling center (trampolines) shall be $526.00* per year.
32.1.23 SWIM-AT-HOME INSTRUCTION.
(Added by O-1180; Amended by O-1725; O-2129; O-2288; O-3170; O-3229; O-3354; O-3364)
a) The license tax for carrying on the business of swim-at-home instruction shall be $135.00* per year. No license shall be issued for swim-at-home instruction except upon approval of the License Review Board.
b) The License Review Board shall not consider such license application until there has been presented to the License Supervisor:
1) Proof of the qualifications of each instructor (a Red Cross Senior Lifeguard Certificate or its equivalent as determined by the License Supervisor); and
2) A statement from the Chief of Police that each instructor has been fingerprinted and that his police record shows no instructor has been found guilty of a crime involving moral turpitude.
32.1.24 MASSAGE PARLORS; MASSAGIST.
(Added by O-1493; Amended by O-1725; O-2129; O-2288; O-3121; O-3170; O-3229; O-3354; O-3364)
The license fee for a massage or acupressure establishment shall be $324.00* per year, and for each massage or acupressure technician in such establishment the license fee shall be $138.00* per year.
32.1.25 NEW CAR DEALER.
(Added by O-1501; Amended by O-1725; O-2129; O-2288; O-3170; O-3229; O-3354; O-3364)
The license tax for carrying on the business of a new car dealer shall be $285.00* per year.
32.1.26 ROUTE OPERATOR; COIN-OPERATED LAUNDRY MACHINES.
(Added by O-1829; Amended by O-2129; O-2288; O-3170; O-3229; O-3354; O-3364)
The license tax for carrying on the business of a route operator, coin-operated laundry machine shall be $158.005 per year.
a) Every operator required to have a license by the provisions of this Section shall be required to file with the License Supervisor a list of all locations where his coin-operated laundry machines are installed.
b) Every operator required to have a license by the provisions of this Section will be required to place a label or card on each coin-operated machine in plain sight, bearing the name, address and telephone number of such person.
c) The License Supervisor shall seal off the coin opening or slot on each and every machine operated by said operator who fails to obtain the required license or to properly identify his coin-operated laundry machine and the seal shall remain until said license is obtained and identifying card or label is affixed.
d) It shall be unlawful for any person to break any seal affixed by the provisions of this Article without written consent of the License Supervisor.
32.1.27 SELF-SERVICE LAUNDRY.
(Added by O-1181; Amended by O-1829; O-2129; O-2288; O-3170; O-3229; O-3354; O-3364)
The license tax for carrying on the business of a self-service laundry shall be $138.00* per year.
a) Self-service laundry shall mean any laundry where the majority of the named operations are performed by the patrons or customers.
b) All self-service laundries shall have an attendant on duty at all times during the hours of operation thereof; such attendant shall be at least eighteen (18) years of age and shall have the physical and mental ability to effectively operate the machines used therein.
32.1.28 COMMISSION BROKER OR MERCHANT.
(Added by O-2288; Amended by O-3170; O-3229; O-3354; O-3364)
a) The license tax for carrying on the business of a commission broker or merchant shall be $285.00* per year.
b) The term commission broker or merchant means and includes any person who engages in, carries on or conducts the business of buying or selling produce, foodstuffs or any food product, commodities, or merchandise as a broker or agent for the owner or assignor thereof, for a fee or commission, whether or not the operation of such business customarily includes the actual possession, custody or control of such foodstuffs, goods, wares or merchandise.
32.1.29 BARBER SHOPS AND BEAUTY SHOPS.
(Added by O-2288; Amended by O-3170; O-3229; O-3354; O-3364)
The license tax for carrying on the business of a barber shop or beauty shop shall be $100.00* per year.
32.1.30 SHOE REPAIR SHOP.
(Added by O-2363; Amended by O-3170; O-3229; O-3354; O-3364)
The license tax for carrying on the business of a shoe repair shop shall be $100.00* per year.
32.1.31 WELCOMING SERVICE.
(Added by O-2363; O-3170; O-3229; O-3354; O-3364)
The license tax for carrying on the business of a welcoming service shall be $100.006 per year.
32.1.32 BODY ART FACILITY.
(Added by O-3783; Amended by O-3784)
The license tax for carrying on the business of a body art facility shall be Two Hundred Twenty-Three Dollars ($223.00) per year and shall be subject to the provisions of Section 31.2.16.
Fees increased/decreased pursuant to Section 31.2.16.
Fees increased/decreased pursuant to Section 31.2.16.
For regulatory provisions for billiard or pool halls, see Section 45.5.040 of Division 4 of this Code.
Fees increased/decreased pursuant to Section 31.2.16
Fees increased/decreased pursuant to Section 31.2.16.
Fees increased/decreased pursuant to Section 31.2.16.