Earlier editions: 2026-09
Title 5 — BUSINESS TAXES, LICENSES AND REGULATIONS
Atwater Municipal Code Ch. 5.08 Schedule of License Taxes
Atwater Municipal Code · 2026-10 edition · updated 2026-10-04 · Atwater
Cite as: Atwater Municipal Code Chapter 5.08 · Text as of 2026-10-04
Footnotes:
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Editor's note— Ord. CS 1042, § 4, adopted Oct. 10, 2022, amended the title of Ch. 5.08 to read as herein set out. The former Ch. 5.08 title pertained to schedule of license fees.
5.08.010 - License tax; wholesale and retail sales.¶
A. Every person who sells or offers for sale any goods, wares, or merchandise, except as herein otherwise provided, either as principal or agent, whether on commission or otherwise, and whether for present or future delivery, or whether said goods, wares or merchandise are owned or consigned to the person, and every person carrying on or conducting the business or occupation as set forth in this section, and every person engaged in any kind of lawful business not otherwise mentioned in this chapter, shall pay an annual license tax based upon total gross receipts at the following rates: $60.00 for the first $50,000.00 in gross receipts and $0.28 for each $1,000.00 in gross receipts or portion thereafter. The period used to calculate gross receipts will be April 1 of the previous year through March 31 of the current year.
B. In computing gross receipts under this section, there may be deducted the amount of gross receipts which has been the measure of a license tax paid to any other City.
C. Each new business starting in the gross receipts category shall pay for the year based on a figure for its estimated gross receipts.
(Prior Code § 6-1.201 (a); Ord. CS 570, 1985; Ord. CS 1042, § 5, 10-10-2022)
5.08.020 - Tax based on flat rate.¶
Every person transacting or carrying on business enumerated in this section providing personal and business services within the City shall pay an annual license tax as follows:
| Advertising, signs | $60.00 |
|---|---|
| Alterations, dressmaking, etc. | $60.00 |
| Ambulance | $60.00 |
| Auctioneer | $100.00 |
| Auction, fire sale, etc. | $480.00 |
| Barbershop | $60.00 |
| Beauty shop | $60.00 |
| Billboard advertising | $60.00 |
| Billiard or pool hall | $60.00 |
| Book, encyclopedia, magazine sales | $60.00 |
| Car wash | $60.00 |
| Card room—First table | $120.00 |
| Card room—Each additional table | $60.00 |
| Child nursery | $60.00 |
| Christmas tree sales | $60.00 |
| Cleaning services | $60.00 |
| Collection agency | $60.00 |
| Dance school or studio | $60.00 |
| Dry cleaners | $60.00 |
| Equipment rental | $60.00 |
| Funeral parlor | $100.00 |
| Gardener | $60.00 |
| Hauling and delivery services | $60.00 |
| Hotel or motel | $60.00 |
| Jukebox, per machine | $10.00 |
| Laundries or Laundromats | $60.00 |
| Locksmith and sharpeners | $60.00 |
| Magazine sales | $60.00 |
| Mechanical games, per machine | $10.00 |
| Mobilehome park | $60.00 |
| Moving and storage | $60.00 |
| Music teacher | $60.00 |
| Newspaper - daily | $100.00 |
| Newspaper - other than daily | $60.00 |
| Office equipment sales or rentals | $60.00 |
| Photography studio (no merchandise sold) | $60.00 |
| Photostat & blueprinting | $60.00 |
| Reducing salon | $60.00 |
| Selling ice cream, etc.—1 vehicle | $60.00 |
| Selling ice cream, etc.—Each additional vehicle | $20.00 |
| Shoe repair | $60.00 |
| Signs | $60.00 |
| Skating rink | $80.00 |
| Soliciting orders for sewing machines | $60.00 |
| Telephone companies | $500.00 |
| Theaters, etc.—1 to 500 seats | $60.00 |
| Theaters, etc.—501 to 1,000 seats | $120.00 |
| Title company | $120.00 |
| Tree trimming | $60.00 |
| Towing service | $60.00 |
| Traveling photographer | $500.00 |
| Vending machines—First machine | $60.00 |
| Vending machines—Each additional machine | $4.00 |
| Warehousing | $60.00 |
| Business, trades, etc., otherwise not covered | $60.00 |
(Prior Code § 6-1.202; Ord. CS 395, 1979; Ord. CS 540, 1983; Ord. CS 570, 1985; Ord. CS 1042, § 6, 10-10-2022)
Editor's note— Ord. CS 1042, § 6, adopted Oct. 10, 2022, repealed § 5.08.020, which pertained to license fee—Wholesale and retail sales and derived from prior Code § 6-1.201(b); Ord. CS 395, 1979; Ord. CS 423, 1979; Ord. CS 468, 1981; Ord. CS 570, 1985; Ord. CS 750, 9-08-1997. Additionally, said ordinance renumbered § 5.08.030 as § 5.08.020.
5.08.030 - Application for reclassification; appeal.¶
A. In any case where a licensee or an applicant for a license believes that his individual business is not assigned to the proper classification under this chapter because of circumstances peculiar to it, as distinguished from other businesses of the same kind, he may apply to the Community Development Department for reclassification. Such application shall contain such information as the Community Development Department may deem necessary and require in order to determine whether the applicant's individual business to the classification shown to be proper on basis of such investigation.
B. The Community Development Department shall notify the applicant of the action taken on the application for reclassification. Such notice shall be given by serving it personally or by depositing it in the United States Post Office in Atwater, California, postage prepaid, addressed to the applicant at his last known address. Said applicant may, within 15 days after the mailing or serving of such notice, make written request to the Community Development Department for a hearing on his application for reclassification. If such request is made within the time prescribed, the Community Development Department shall cause the matter to be set for hearing before the a hearing officer, as that term is defined in Chapter 5.04, within 15 days. The hearing officer shall give the applicant at least ten days' notice of the time and place of the hearing in the manner prescribed above for serving notice of the action taken on the application for reclassification. The hearing officer shall consider all evidence adduced and its findings thereon shall be final. Written notice of such findings shall be served upon the applicant in the manner prescribed above for serving notice of the action taken on the application for reclassification. No further administrative appeal may be had once the hearing officer's final determination on the application for reclassification has been made.
(Ord. CS 1042, § 7, 10-10-2022)
5.08.040 - Tax based on weekly flat rate.¶
Every person not having a fixed place of business within the City who engages in business within the City shall pay a weekly license tax as follows:
| Fortune-telling | $500.00 |
|---|
(Prior Code § 6-1.204; Ord. CS 570, 1985; Ord. CS 1042, § 9, 10-10-2022)
Editor's note— Ord. CS 1042, § 8, adopted Oct. 10, 2022, repealed § 5.08.040, which pertained to Tax based on flat rate—No fixed place of business and derived from prior Code § 6-1.203; Ord. CS 395, 1979; Ord. CS 570, 1985. Additionally, § 9 said ordinance renumbered § 5.08.050 as § 5.08.040.
5.08.050 - Tax based on daily flat rate.¶
Every person having a fixed place of business within the City who engages in business with the City shall pay a daily license tax as follows:
| Boxing or wrestling matches | $25.00 |
|---|---|
| Carnival | $300.00 |
| Circus | $300.00 |
| Feat or performance | $10.00 |
| Promotional event | $10.00 |
| Public dance | $5.00 |
| Sideshow | $5.00 |
| Trained animal show | $10.00 |
(Prior Code § 6-1.205; Ord. CS 570, 1985; Ord. CS 1042, § 10, 10-10-2022)
5.08.060 - Delivery by vehicle, wholesale and retail.¶
Every person not having a fixed place of business within the City who delivers goods, wares or merchandise of any kind by vehicle within the City shall pay an annual license tax of $60.00.
(Prior Code § 6-1.206; Ord. CS 395, 1979; Ord. CS 570, 1985; Ord. CS 1042, § 11, 10-10-2022)
5.08.070 - License tax; manufacturing.¶
A. Every person engaged in the business of manufacturing or processing of any goods, wares, merchandise, articles, or commodities at a fixed place of business within the City of Atwater shall pay $60.00 for the first $50,000.00 in gross receipts and $0.28 for each $1,000.00 in gross receipts or portion thereafter. The period used to calculate gross receipts will be April 1 of the previous year through March 31 of the current year.
B. Whenever there are no gross receipts within the City of Atwater, the method of calculation for the license fee shall be based on the total of all expenses incurred in the manufacturing process at the business location with the City of Atwater for payroll, utilities, depreciation and/or rent.
C. No license fee for a business taxed under this section shall exceed $500.00.
(Ord. CS 570, 1985; Ord. CS 1042, § 12, 10-10-2022))
5.08.080 - Professionals; annual license.¶
A. Every person having a fixed place of business within the City who engages in a private profession in the City shall pay an annual license tax of $100.00.
B. Services shall include but not be limited to the following: medical and other health services; educational services; legal services; engineering and architectural services; estate services and accounting, auditing, and bookkeeping services and commission broker services.
(Prior Code § 6-1.207; Ord. CS 395, 1979; Ord. CS 570, 1985; Ord. CS 1042, § 13, 10-10-2022)
5.08.090 - Contractor.¶
A. Every person doing business within the City who is in the business of contracting within the City shall pay an annual license tax of $60.00 for the year prorated on a quarterly basis when making application, and the license shall be renewed annually on the first day of July.
B. A contractor performing work in the City of Atwater for a limited amount of time may purchase a business license for $25.00 for a period of 90 days.
Every person engaged in the business of contracting must produce evidence that he holds a valid State Contractor's License before a license will be issued under this section. The term contractors as used in this section also includes subcontractors and specialty contractors.
(Prior Code § 6-1.208; Ord. CS 395, 1979; Ord. CS 570, 1985; Ord. CS 1042, § 14, 10-10-2022)
5.08.100 - Rental of property.¶
A. Every person engaged in the business of managing the rental of homes or apartments within the City for periods of longer than 30 consecutive days, and which rental units total five or more, shall pay a license tax of $60.00 per year.
B. Every person engaged in the business of managing the rental of commercial, industrial, or other business property within the City shall pay a license tax of $60.00 per year.
C. Notwithstanding the foregoing, this section shall not apply to owners of real property who also manage said properties.
D. This section shall not apply to persons engaged in managing short term rentals of residences for a period of 30 consecutive days or less.
(Ord. CS 570, 1985; Ord. CS 970, § 1, 12-14-2015; Ord. CS 1042, § 15, 10-10-2022)
5.08.105 - Prorated quarterly license tax.¶
In the event that any person engaged in business within the City requiring an annual license makes application for a license after the beginning date of the year, he shall pay on a prorated quarterly basis until the end of that year but under no circumstances will the proration be less than one quarter.
(Prior Code § 6-1.210; Ord. CS 570, 1985; Ord. CS 1042, § 16, 10-10-2022)
5.08.110 - Appeal.¶
A. In any case where a licensee or an applicant for a license believes that his individual business is not assigned to the proper classification under this chapter because of circumstances peculiar to it, as distinguished from other businesses of the same kind, he may apply to the business license department for reclassification. Such application shall contain such information as the license department may deem necessary and require in order to determine whether the applicant's individual business to the classification shown to be proper on basis of such investigation.
B. The business license department shall notify the applicant of the action taken on the application for reclassification. Such notice shall be given by serving it personally or by depositing it in the United States Post Office in Atwater, California, postage prepaid, addressed to the applicant at his last known address. Said applicant may, within 15 days after the mailing or serving of such notice, make written request to the City Clerk for a hearing on his application for reclassification. If such request is made within the time prescribed, the City Clerk shall cause the matter to be set for hearing before the City Council within 15 days. The City Clerk shall give the applicant at least ten days notice of the time and place of the hearing in the manner prescribed above for serving notice of the action taken on the application for reclassification. The Council shall consider all evidence adduced and its findings thereon shall be final. Written notice of such findings shall be served upon the applicant in the manner prescribed above for serving notice of the action taken on the application for reclassification.
(Ord. CS 570, 1985)
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