Alameda Municipal Code § 5-4 License Fees

a. Alphabetical Listing for A.

ADMINISTRATIVE HEADQUARTERS:

Every person conducting or carrying on the operation of an administrative headquarters shall pay a license fee of forty ($0.40) cents for each thousand ($1,000.00) dollars of gross payroll of all persons employed by the business at such administrative headquarters.

ADVERTISING, BILLBOARDS:

Every person conducting or carrying on the business of outdoor advertising in the City by means of bill posting, bulletin, sign painting, pasting, sticking, tacking, hanging, affixing or painting bills or signs to or upon posts, fences, walls, billboards, buildings or other structures shall pay an annual license fee based upon the annual gross receipts of such business according to the following schedules:

ADVERTISING VEHICLES:

Every person conducting the business of advertising by means of any vehicle containing amplifiers, phonographs, loud speakers, microphones, broadcasting radio or devices for public addresses and/or carries advertising signs or search lights, and which is used for announcing or advertising upon the streets or public grounds in the City, shall pay an annual license tax of seventy-five ($75.00) dollars per vehicle for a term ending twelve (12) months from the date of issuance of such license.

AMUSEMENT PARKS:

Every person conducting an amusement park containing any of the amusement devices or equipment hereinafter referred to, not in conjunction with a transient carnival, fair or other open air amusement referred to in paragraph c. of this subsection, and when the property and equipment used in connection with the operation of such amusement park is assessed on the current tax rolls of the City, shall pay a license fee graduated in accordance with the number and variety of amusement or recreation devices, in accordance with the following schedule:

1. For every merry-go-round, ferris wheel, scenic railway, chute the chutes, dodgem, swing or other similar amusement equipment or device seventy-five ($75.00) dollars per year;

2. For each bathing or swimming establishment, seventy-five ($75.00) per year;

3. For each ball and ring throwing game, spin-the-wheel, mechanical or electrical game, shooting gallery, or other similar game, device or equipment, sixty ($60.00) dollars per year;

4. For each separate booth used for the sale of food, beverages or merchandise not in connection with any game, thirty ($30.00) dollars per year.

Provided, that the aggregate amount of annual license fee payable by any single amusement park containing or operating a combination of two (2) or more of the various amusement devices and booths herein in this section enumerated, shall not exceed the sum of six hundred ($600.00) dollars.

AUCTIONEER:

Every person conducting the business of an auctioneer shall pay a license fee of seventy-five ($75.00) dollars per day in advance.

AUTO DEALERS AND GROCERS:

Every person engaged in business as a grocer or selling new or used motor vehicles at retail shall pay a license fee of forty ($0.40) cents for each thousand ($1,000.00) dollars of gross receipts.

AUTOMOBILE WRECKING ESTABLISHMENTS:

Every person conducting the business of an automobile wrecking establishment, as defined in Section 6-49, shall pay an annual license fee of three hundred ($300.00) dollars.

b. Alphabetical Listing for B.

BOWLING ALLEY, BILLIARD OR POOL ROOM:

Every person conducting, managing or carrying on a public bowling, skee ball, bat ball, billiard and/or pool room shall pay an annual license fee of forty ($0.40) cents for each thousand ($1,000.00) dollars of gross receipts.

BOXING AND WRESTLING EXHIBITIONS:

Every person engaged in the business Of conducting a boxing or wrestling exhibition or contest shall pay a quarterly license fee of one hundred fifty ($150.00) dollars for a term ending three (3) months from the date of issuance of such license.

BUSINESS AND PERSONAL SERVICES:

Every person conducting, carrying on or managing any business consisting of providing services not otherwise specifically licensed by this chapter or any other provision of this section shall pay an annual license fee of forty ($0.40) cents per thousand ($1,000.00) dollars of gross receipts.

c. Alphabetical Listing for C.

CIRCUS, CARNIVALS, FAIRS, ETC:

Every person conducting, managing, or carrying on any transient circus, fair carnival, open air amusement device or other like or similar exhibition or amusement in the City shall pay, in advance, a license fee in the amount of two hundred fifty ($250.00) dollars per day for each and every day of operation of such exhibition.

No portion of any street shall be used for the purpose of conducting any circus, fair, carnival or other exhibition of amusement referred to in this paragraph.

Every person conducting, managing or carrying on any procession or parade in connection with any of the above shows or exhibitions, and not having a license for any such show or exhibition within the City, shall pay one hundred ($100.00) dollars for each procession or parade.

d. Reserved.

e. Alphabetical Listing for E.

ELECTRICIANS: See paragraph g., GENERAL AND SPECIALTY CONTRACTORS.

EMERGENCY COMMUNICATIONS SYSTEMS:

Every person conducting the business of providing fire or police or other emergency communications systems or alarms shall pay the annual license fee set forth for television subscription service in paragraph t. Persons providing both television subscription service and services hereunder may combine their sales and pay the tax on all receipts under either this paragraph or television subscription service.

f. Alphabetical Listing for F.

FLEA MARKETS:

Every person conducting the business of a penny market, flea market, swap market, where sellers rent spaces to display their wares, or rent stalls, or other designated places for the purpose of selling or trading new and/or used merchandise, shall pay an annual license fee based upon the number of stalls or spaces made available by the owners or operators of such markets, according to the following schedule:

g. Alphabetical Listing for G.

GAS APPLIANCES: See paragraph g., GENERAL AND SPECIALTY CONTRACTORS.

GENERAL AND SPECIALTY CONTRACTORS:

Every person conducting the business of a general contractor or a specialty contractor such as roofers, plumbers and electricians, shall pay an annual license fee of forty ($0.40) cents for each thousand ($1,000.00) dollars of gross receipts.

h. Alphabetical Listing for H.

HANDBILLS:

Every person conducting, managing or carrying on the business of distributing handbills, dodgers, or samples, or other printed commercial advertisements, or commercial advertising matter of any kind, shall pay an annual license fee of one hundred twenty ($120.00) dollars.

HERBS; RETAILING, WHOLESALING, ETC., AND PRESCRIBING:

See paragraph r., RETAILING AND WHOLESALING.

HOME OCCUPATIONS:

Every person conducting the business of cosmetology, dressmaking, fancy-work, millinery, needlework, washing or ironing of laundry, teaching of dancing or painting or of vocal or instrumental music or maintaining an artist's studio, when such business or studio is conducted as a home occupation and the annual gross receipts thereof are one thousand ($1,000.00) dollars or less, shall pay an annual license fee of six ($6.00) dollars. Such fee shall not be prorated if issued after the beginning of the license term.

For the purpose of this paragraph the words home occupation shall mean any such business which is conducted entirely within a dwelling by a resident thereof and which business is merely incidental to the residential use of such dwelling and no assistant is employed in connection with such business.

HOTEL, ROOMING HOUSE, DWELLING UNIT RENTAL:

Every person conducting, managing or carrying on a hotel or rooming house for rent, lease or hire, shall pay an annual license fee of five ($5.00) dollars for each and every room contained in any such building. Every person conducting or managing any dwelling unit for rent, lease or hire, shall pay an annual license fee of twenty ($20.00) dollars for each and every unit; provided, however not to exceed one (1) unit or five (5) rooms used for the living quarters of the owner or manager of such property shall be exempt from the provision of this paragraph and, provided further that this paragraph shall not apply to a single-family dwelling unit on an existing lot of record.

i. Reserved.

j. Alphabetical Listing for J.

JUNK COLLECTOR:

Every person conducting or carrying on the business of a junk collector shall pay an annual license fee of thirty-six ($36.00) dollars for each person employed in such business, such license to be issued for a term ending twelve (12) months from the date of issuance of the license.

k. Reserved.

l. Reserved.

m. Alphabetical Listing for M.

MANUFACTURING:

Every person conducting or managing a business of manufacturing or processing any goods, wares, merchandise or commodities within the City, except as otherwise prohibited herein, shall pay an annual business license fee of forty ($0.40) cents for each thousand ($1,000.00) dollars of gross receipts less the value of raw materials, or the value of the partially completed product at the time it enters the manufacturing process within the City. Whenever there are no gross receipts because the manufacturing process does not result in a finished product the following alternate method of calculating gross receipts shall be used:

Total of all expenses incurred in the manufacturing process at the business location within the City for payroll, utilities, and rent.

MECHANICAL AMUSEMENT DEVICES:

1. Every person conducting the business of operator of a mechanical amusement device shall pay an annual license fee of sixty ($60.00) dollars for each separate mechanical amusement device.

2. For the purpose of this paragraph the following words shall have the following respective meanings:

Mechanical amusement device shall mean any machine or device which, upon the insertion of a coin, plug or token in any slot or receptacle attached to said machine or connected therewith, operates or which may be operated for use as a game, contest, amusement or to supply music or which may be used for any such game, contest, amusement or to supply music and which does not contain a pay-off device for the return of slugs, money, coins, checks, tokens or merchandise;

Operator shall mean any owner of such mechanical amusement device who operates or permits the same to be placed or operated in his place of business or in any place under his control or who installs or maintains the same in any place where the same can be played or operated by persons in or about said place or any person in whose place of business any such mechanical amusement device is placed for the use, amusement, patronage or recreation of the public or of persons in or about the place.

3. Every mechanical amusement device placed, distributed or located in the City shall have affixed thereto, in a conspicuous place, an amusement device sticker from the Bureau of Licenses and in printing the name, address and telephone number of the owner of the device.

n. Alphabetical Listing for N.

NEWS STANDS: See paragraph r., RETAILING AND WHOLESALING.

NONRESIDENTIAL PROPERTY RENTAL:

Every person conducting, managing, or carrying on the business of renting or letting a building or structure of any kind to a tenant for purposes other than dwelling, sleeping or lodging shall pay an annual license fee of twenty ($20.00) dollars for every one thousand (1,000) square feet of property.

o. Reserved.

p. Alphabetical Listing for P.

PAWNBROKER:

See paragraph r., RETAILING AND WHOLESALING.

PEDDLER, SOLICITOR:

Every person conducting the business of peddling any goods, wares, merchandise or other thing of value, or soliciting for the sale or taking orders for, or offering to sell or take orders for such goods, wares, merchandise or other thing of value for present or future delivery, or for service to be performed immediately, or in the future, and not otherwise specifically licensed by this code or any ordinance of the City, excepting newspapers, periodicals, and publications, shall pay a quarterly license fee of sixty ($60.00) dollars for each person employed in such business and shall wear an identification tag issued by the Bureau of Licenses while carrying on such a business.

The above notwithstanding, any student under the age of eighteen (18) who is in business for himself, provided that the gross income of the student does not exceed one thousand ($1,000.00) dollars per annum, shall pay an annual license fee of two ($2.00) dollars. Such fee shall not be prorated if issued after the beginning of the license term.

PLUMBING:

See paragraph g., GENERAL AND SPECIALTY CONTRACTORS.

PUBLIC DANCE:

Every person conducting the business of a public dance hall or public dance shall pay a license fee of twenty-five ($25.00) dollars per day or sixty ($60.00) dollars per quarter, whichever is lesser.

Any person having a license under this paragraph shall not be required to procure an additional license to conduct a dancing academy at the same location and under the same management as public dance hall.

PROFESSIONAL, SEMI-PROFESSIONAL; CONNECTED BUSINESS:

1. Every person or individual conducting, managing, carrying on, or being occupied in any business or profession hereinafter designated in this paragraph shall pay an annual license fee of forty ($0.40) cents per thousand ($1,000.00) dollars of gross receipts. Professional and semiprofessional business includes but is not limited to the following:

Accountant

Artist

Auditor

Appraiser

Architect

Assayer

Attorney:

Attorney at law

Patent attorney

Bacteriologist

Certified public accountant

Chemist

Chiropodist

Chiropractor

Collection agency or mercantile agency

Computer consultants

Dentist

Designer or decorator

Draftsman

Drugless practitioner

(provided, however, that this section shall not apply to persons who treat the sick through prayer or spiritual means)

Electrologist

Employment agency

Engineer:

Civil engineer

Chemical engineer

Consulting engineer

Hydraulic engineer

Mechanical engineer

Mining engineer

Electrical engineer

Engraver

Geologist

Illustrator or show card writer

Insurance adjuster or claims adjuster

Insurance broker or agents

Landscape gardener

Landscape architect

Lapidary

Lithographer

Marriage or Family counsel

Money broker or person engaged in buying

selling obligations

Mortician

Nursing homes

Oculist

Optometrist

Osteopath

Physician

Physio-therapist

Programmer

Psychiatrist

Psychologist

Real estate broker or agents

Real estate salesman

Surgeon

Systems analyst

Taxidermist

Tax counselor

Veterinarian

2. Every person conducting or managing the business of a real estate broker shall pay an annual license fee of forty ($0.40) cents per one thousand ($1,000.00) dollars of gross receipts. Gross receipts must include all revenue received before any disbursements are made to contracting agents and/or brokers.

q. Reserved.

r. Alphabetical Listing for R.

RETAILING AND WHOLESALING:

Every person conducting or managing a business or selling at retail or wholesale any goods, wares, merchandise or commodities within the City shall pay an annual license fee of forty ($0.40) cents for each thousand ($1,000.00) dollars of gross receipts.

s. Alphabetical Listing for S.

SCISSORS GRINDERS, ETC.:

See paragraph b., BUSINESS AND PERSONAL SERVICES.

SHOE SHINE STAND:

See paragraph b., BUSINESS AND PERSONAL SERVICES.

t. Alphabetical Listing for T.

TAXICABS, MOTORBUS, AND AUTOMOBILE FOR HIRE:

Every person conducting any business regulated by Chapter 1, Title VII of this code or any ordinance supplementary thereto, and hereinafter enumerated, shall pay an annual license fee of forty ($40.00) dollars per vehicle.

TELEPHONE COMPANIES, TELEGRAPH COMPANIES:

See paragraph b., BUSINESS AND PERSONAL SERVICES.

TELECOMMUNICATION SERVICES:

1. Telecommunication services shall include all providers of telephone, video, cable television, cellular phone, including, but not limited to, providers of communication services that utilize broadband networks referred to as the information superhighway.

2. Every person providing telecommunication services, including, but not limited to, television subscription service business shall pay an annual license fee of forty ($0.40) cents per one thousand ($1,000.00) dollars of gross receipts.

THEATERS AND DRIVE-INS:

Every person conducting, managing or carrying on the business of producing or showing theatrical or vaudeville performances, musical or other entertainments, shows or exhibitions, or exhibiting motion pictures shall pay an annual license fee of forty ($0.40) cents per one thousand ($1,000.00) dollars of gross receipts.

THEATERS, MOVING PICTURES, ETC; OTHER THAN DAILY SHOWING:

See THEATERS and DRIVE-INS above.

TRANSPORTATION OF PERSONS AND GOODS:

1. Every person engaged in the transportation of goods and/or persons and not otherwise specifically taxed by other business license provisions of this section shall pay an annual license fee of forty ($0.40) cents for each thousand ($1,000.00) dollars of gross receipts or eighty-two ($82.00) dollars per year whichever is greater.

2. The provisions of this paragraph are subject to the terms and provisions of the State Highway Carriers' Uniform Business Tax License Act.

u. Reserved.

v. Alphabetical Listing for V.

VENDING MACHINES:

Every person, conducting the business of selling goods, wares or merchandise by means of vending machines in and upon or over and along any public street, or alley, or other public place, or any place of business, shall pay an annual license fee of fifty ($0.50) cents for each thousand ($1,000.00) dollars of gross receipts.

w. —z. Reserved.

(Ord. No. 834 N.S.; Ord. No. 1972 N.S.; Ord. No. 1991 N.S.; Ord. No. 2295 N.S.; Ord. No. 2348 N.S.; Ord. No. 2379 N.S.; Ord. No. 2472 N.S. 1; Ord. No. 2500 1; Ord. No. 2684 N.S. 1)

The fee required under subsection 5-4.1 for administrative headquarters, auto dealers and grocers, bowling alley, billiard or pool room, business and professional services, flea markets, general and specialty contractors, junk collectors, manufacturing, nonresidential property rental, retailing and wholesaling, professional, semiprofessional; connected business, television subscription service, theaters and drive-ins and transportation of persons and goods shall be set by City Council resolution. The fee required under this subsection for residential property rental shall be set by City Council resolution.

The Minimum Tax will be adjusted each fiscal year by the percentage change in the Consumer Price Index (Urban Wage Earners and Clerical Workers, San Francisco-Oakland Area, February data) adjusted to the nearest whole dollar.

(Ord. No. 2655 N.S. 6: Ord. No. 834 N.S.; Ord. No. 2295 N.S.; Ord. No. 2379 N.S.; Ord. No. 2500, 2)

Any person required to obtain a license and pay a license tax under the provisions of this chapter, who is now paying a license fee to the City under the provisions of any other ordnance of the City, shall receive credit on the amount of the license tax imposed by this chapter for the amount paid for such other license or licenses prorated on the basis of the number of months remaining in the term for which such other license was issued. In the event that the amount of the license fee now being paid to the City under the provisions of such other ordinance or ordinances is larger than the amount which would be required to be paid under the provisions of this chapter, then and in that event the amount of the license tax shall be the amount of the license fee or fees paid under such other ordinance or ordinances.

(Ord. No. 834 N.S.; Ord. No. 2295 N.S.)

The purpose of this chapter is to license for revenue.

(Ord. No. 834 N.S.; Ord. No. 2295 N.S.)