Part 2 — UNDERGROUND UTILITY DISTRICTS

Chapter 111 — BUSINESS LICENSE TAXES

Baldwin Park Zoning Code · 2026-06 edition · ingested 2026-07-06 · Baldwin Park

§ 111.01 PURPOSE.

This chapter is enacted solely to raise revenue for municipal purposes, and is not intended as a regulatory measure. ('83 Code, § 5.04.010)

§ 111.02 DEFINITIONS.

For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.

BUSINESS. Includes all professions, trades, occupations and any other kind of calling, whether or not carried on for a profit.

ENGAGED IN BUSINESS. The operating, conducting, managing or carrying on of any business within the city whether or not at a fixed place of business, i.e., an office, shop, store, and the like, located within the city.

EMPLOYEE. Any person engaged, full-time or part-time, in the operation or conduct of any business, whether as owner, or any member of the owner's family or partner, or agent, or manager, or solicitor and any and all other persons employed or working in the business.

VEHICLE. This term shall mean as defined in the Vehicle Code of the state.

('83 Code, § 5.04.020) (Ord. 1084, passed 7-6-94)

§ 111.03 BUSINESS LICENSE REQUIRED.

(A) It is unlawful for any person to engage in any business in the city without first obtaining a business license, and paying the license tax therefor, in the time and manner set forth in this chapter.

(B) This section shall not be construed to require any person to obtain a business license or pay a license tax prior to doing business within the city if the requirement conflicts with the Constitution or applicable statutes of the United States or of the state.

(C) Notwithstanding any other provision of this code, a violation of this section shall be deemed to be an infraction. ('83 Code, § 5.04.030) Penalty, see § 10.99

Statutory reference:

Authority to license businesses, see Cal. Gov't Code § 37101 and Cal. Bus. & Prof. Code §§ 16000 et seq.

§ 111.04 BRANCH ESTABLISHMENTS; MULTIPLE BUSINESSES.

(A) A separate business license shall be obtained, and a separate license tax paid therefor, for each branch business establishment; provided, that warehouses and distributing plants used in connection with and incidental to a business licensed under the provisions of this chapter shall not be deemed to be a branch establishment.

(B) In the event that any person is engaged in more than one of the several businesses required to be licensed by this chapter, in the same location, and under the same management, the person shall obtain a separate license for each business.

('83 Code, § 5.04.040)

§ 111.05 APPLICATION; CONTENTS OF LICENSE.

Every person required to obtain a business license under the provisions of this chapter shall make application for the license to the City Clerk, and upon the payment of the prescribed business license tax the City Clerk shall issue to the person a business license which shall contain the following:

  • (A) The name of the person to whom the business license is issued.

  • (B) The business licensed.

  • (C) The place where the business is to be engaged in.

  • (D) The date of the expiration of the business license.

  • (E) Such other information as may be necessary for the enforcement of the provisions of this chapter.

('83 Code, § 5.04.050) (Am. Ord. 1109, passed 12-20-95)

§ 111.06 LICENSE FOR NEWLY ESTABLISHED BUSINESS; DETERMINATION OF LICENSE TAX.

(A) Upon a person making application for a business license to be issued for a newly established business, the person shall furnish to the City Clerk for his guidance in ascertaining the amount of business license tax to be paid by the applicant, a written statement, upon a form provided by the City Clerk, setting forth such information as may be therein required and as may be necessary to determine the amount of the business license tax to be paid by the applicant.

(B) The City Clerk shall not issue to any person another business license for the same or any other business, until that person has furnished to him the written statement and paid the business license tax as required in this chapter. ('83 Code, § 5.04.060) (Am. Ord. 1109, passed 12-20-95)

§ 111.07 LICENSES NONTRANSFERABLE; LOCATION AND NAME CHANGE.

No business license issued pursuant to this chapter shall be transferable; provided, that where a business license is issued authorizing a person to engage in a business at a particular location, the licensee may upon application therefor and paying a fee as set by resolution of the City Council have the business license transferred to the same location and issued under another business name.

('83 Code, § 5.04.070)

§ 111.08 DUPLICATE LICENSE.

A duplicate business license may be issued by the City Clerk to replace any business license previously issued under this chapter which has been lost or destroyed upon the licensee filing a written statement of such fact, and at the time of filing the statement paying to the City Clerk a duplicate business license fee as set by resolution of the City Council.

('83 Code, § 5.04.080) (Am. Ord. 1109, passed 12-20-95)

§ 111.09 POSTING AND KEEPING LICENSE.

(A) All business licenses must be kept and posted in the following manner.

(1) Any licensee engaged in business at a fixed place in the city shall keep the business license posted in a conspicuous place upon the premises where the business is carried on.

(2) Any licensee engaged in business but not operating at a fixed place in the city, shall keep the business license upon his person at all times while engaging in the business.

(3) Any licensee, to whom a business license has been issued for the operation of a wheeled vehicle, shall obtain from the City Clerk, in addition to the business license, a numbered vehicle decal. The decal shall be permanently affixed to the lower right corner of the windshield of the vehicle.

(B) Any licensee to whom a business license has been issued for the operation of a coin-operated machine or device shall obtain from the City Clerk, in addition to a business license, a numbered vending machine decal. The decals shall be permanently affixed to each machine, in a conspicuous location.

(C) Notwithstanding any other provision of this code, a violation of this section shall be deemed to be an infraction. ('83 Code, § 5.04.090) (Am. Ord. 1109, passed 12-20-95) Penalty, see § 10.99

§ 111.10 RENEWAL OF LICENSE.

In all cases, the applicant for the renewal of a business license shall submit to the City Clerk for his guidance in ascertaining the amount of the business license tax to be paid by the applicant, a written statement, upon a form to be provided by the City Clerk setting forth the information concerning the applicant's business during the preceding year as may be required by the City Clerk to enable him to ascertain the amount of the business license tax to be paid by the applicant pursuant to the provisions of this chapter.

('83 Code, § 5.04.100) (Am. Ord. 1109, passed 12-20-95)

§ 111.11 BUSINESS LICENSE TAX BASED UPON NUMBER OF EMPLOYEES.

(A) In all cases where a business license tax is based, in whole or in part, upon the number of employees engaged in the business, the average monthly number of persons employed by the business during the preceding calendar year shall be determined by the following formula: One-twelfth of the total number of employees earning wages for each month of the calendar year.

(B) When a business has existed less than 12 months of the year preceding the issuance of a business license, the actual number of months of existence shall be used in computing the fraction. If an employer has not previously engaged in business, he shall estimate the average number of employees who will be employed by him during the remainder of the calendar year.

('83 Code, § 5.04.110)

§ 111.12 LICENSE ISSUED ANNUALLY; TAX DUE AND PAYABLE; PRORATION.

(A) Unless otherwise specifically provided in this chapter, all business licenses issued under the provisions of this chapter shall be annual business licenses, and the business license tax thereon shall be due and payable annually in advance on the first day of the anniversary month of the issuance of the license.

(B) All business license taxes shall be payable in advance, in lawful money of the United States, at the office of the City Clerk.

('83 Code, § 5.04.120) (Am. Ord. 1109, passed 12-20-95)

§ 111.13 DELINQUENT TAXES.

Any person who fails to pay a business license tax when due shall be assessed by the City Clerk a penalty of 10% per month to a maximum of 100% of the business tax due. The penalty shall be imposed if the taxes are not paid within 30 calendar days after the due date of the taxes; provided, that if the last day for payment of the tax falls upon a

holiday, then the time for payment of the tax, without the imposition of a penalty, shall be extended to the next succeeding day during which the city offices are open for business.

('83 Code, § 5.04.130) (Am. Ord. 1109, passed 12-20-95) Penalty, see § 10.99

§ 111.14 LICENSE TAX DEEMED DEBT TO CITY.

The amount of any business license tax and penalty imposed pursuant to the provisions of this chapter shall be deemed a debt to the city. An action may be commenced in the name of the city in any court of competent jurisdiction to recover the amount of any such delinquent tax and penalties.

('83 Code, § 5.04.140)

§ 111.15 STATEMENTS INCONCLUSIVE.

(A) No statement shall be conclusive as to the matters set forth therein, nor shall the filing of the statement preclude the city from collecting, by appropriate actions, such sum as is actually due and payable under this chapter. The statement and each of the several items therein contained shall be subject to audit and verification by the City Clerk, who is authorized to examine, audit and inspect the books and records of any licensee or applicant for a business license, as may be necessary in his judgement to verify or ascertain the amount of license fee due.

(B) All licensees, applicants for business licenses, and persons engaged in business in the city are required to permit an examination of the books and records for the purposes aforesaid.

(C) The information furnished or secured pursuant to this chapter shall be confidential. Any unauthorized disclosure or use of such information by any officer or employee of the city shall constitute a misdemeanor and the officer or employee of the city shall be subject to the penalty provisions of this code, in addition to any other penalties provided by law.

('83 Code, § 5.04.150) (Am. Ord. 1109, passed 12-20-95) Penalty, see § 10.99

§ 111.16 FAILURE TO FILE STATEMENT OR CORRECTED STATEMENT.

(A) If any person fails to file any required statement within the time prescribed, or if after demand therefor made by the City Clerk, he fails to file a corrected statement, the City Clerk may determine the amount of business license tax due from the person by means of such information as he may be able to obtain.

(B) If this determination is made, the City Clerk shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States Postal Service, postage prepaid, addressed to the person so assessed at his last-known address.

('83 Code, § 5.04.160) (Am. Ord. 1109, passed 12-20-95) Penalty, see § 10.99

§ 111.17 APPEAL.

Any person aggrieved by any decision of the City Clerk with respect to the issuance or refusal to issue a business license may appeal to the Council in the time and manner set forth in § 30.04. ('83 Code, § 5.04.170) (Am. Ord. 1109, passed 12-20-95)

§ 111.18 ADDITIONAL POWER OF CITY MANAGER.

In addition to all other powers conferred upon him, the City Clerk shall have the power, for good cause shown, to extend the time for filing any required sworn statement for a period not exceeding 30 days, and in such case to waive

any penalty that would otherwise have accrued, and shall have the further power to compromise any claim as to the amount of business license tax due.

('83 Code, § 5.04.180) (Am. Ord. 1109, passed 12-20-95)

Cross-reference:

Powers of City Clerk, see §§ 31.01 et seq.

§ 111.19 COMPLIANCE WITH LAWS.

Persons required to obtain a business license and to pay a license tax for transacting and carrying on any business under this chapter shall not be relieved from compliance with any other applicable law. ('83 Code, § 5.04.250)

§ 111.20 EFFECT OF ADOPTION AND SUBSEQUENT AMENDMENTS.

The adoption, or subsequent amendment, of any provision of this chapter shall not, in any manner, be construed to affect prosecution for violation of any provision of this chapter, committed prior to the effective date of the ordinance codified in this chapter; nor shall the adoption or amendment be construed as a waiver of any license or any penal provision applicable to any such violation, nor be construed to affect the validity of any bond or cash deposit required by any regulation to be posted, filed or deposited, and all rights and obligations thereunto appertaining shall continue in full force and effect.

('83 Code, § 5.04.260)

§ 111.21 ADMINISTRATIVE RULES.

The City Clerk is authorized to adopt such administrative rules and regulations as may be necessary to effectuate the purposes of this chapter.

('83 Code, § 5.04.270) (Am. Ord. 1109, passed 12-20-95)

§ 111.22 ENFORCEMENT.

(A) It shall be the duty of the City Clerk to enforce each and all of the provisions of this chapter.

(B) The City Clerk, in the exercise of the duties imposed upon him under this chapter, and acting through his deputies or duly authorized assistants, shall examine or cause to be examined all places of business in the city to ascertain whether the provisions of this chapter have been complied with.

(C) The City Clerk and each and all of his assistants and any police officer shall have the power and authority to enter, free of charge, and at any reasonable time, any place of business required to be licensed in this chapter, and demand an exhibition of its business license certificate. Any person having such business license certificate theretofore issued, in his possession or under his control, who wilfully fails to exhibit the certificate on demand, shall be guilty of an infraction and subject to the penalties provided for by the provisions of this code.

('83 Code, § 5.04.280) (Am. Ord. 1109, passed 12-20-95) Penalty, see § 10.99

§ 111.23 REMEDIES CUMULATIVE.

All remedies prescribed under this chapter shall be cumulative and the use of one or more remedies by the city shall not bar the use of any other remedy for the purpose of enforcing the provisions of this chapter. ('83 Code, § 5.04.290)

EXEMPTIONS

§ 111.35 APPLICABILITY.

(A) Nothing in this chapter shall be deemed or construed to apply to any person transacting and carrying on any business exempt by virtue of the Constitution or applicable statutes of the United States or of the state from the payment of the taxes as are prescribed in this chapter.

(B) None of the business license taxes provided for by this chapter shall be so applied as to occasion an undue burden upon interstate commerce. In any case where a business license tax is believed by a licensee or applicant for a business license to place an undue burden upon such commerce, he may apply to the City Clerk for an adjustment of the tax so that it shall not be discriminatory or unreasonable as to such commerce.

(C) The application may be made before, at or within six months after payment of the prescribed business license tax.

(D) The applicant shall, by affidavit and supporting testimony, show his method of business and the gross volume or estimated gross volume of business and such other information as the City Clerk may deem necessary in order to determine the extent, if any, of the undue burden on such commerce.

(E) The City Clerk shall then conduct an investigation, and, after first having obtained the written approval of the City Attorney, shall fix as the business license tax for the applicant, an amount that is reasonable and nondiscriminatory, or if the business license tax has already been paid, shall order a refund of the amount over and above the business license tax so fixed.

(F) In fixing the business license tax to be charged, the City Clerk shall have the power to base the business license tax upon a percentage of gross receipts or any other measure which will assure that the business license tax assessed shall be uniform with that assessed on businesses of like nature, so long as the amount assessed does not exceed the business license tax as prescribed by this chapter. Should the City Clerk determine the gross receipts measure of business license tax to be the proper basis, he may require the applicant to submit either at the time of termination of applicant's business in the city, or at the end of each three-month period, a sworn statement of the gross receipts and pay the amount of business license tax therefor; provided, that no additional business license tax during any one calendar year shall be required after the licensee has paid an amount equal to the annual business license tax as prescribed in this chapter.

('83 Code, § 5.04.190) (Am. Ord. 1109, passed 12-20-95)

§ 111.36 CHARITABLE AND NONPROFIT ORGANIZATIONS; EXEMPT BUSINESS LICENSE.

(A) The provisions of this chapter shall not be deemed or construed to require the payment of a business license tax to conduct, manage or carry on any business, occupation or activity from any local institution or organization which is conducted, managed or carried on wholly for the benefit of charitable, educational, civic or philanthropic purposes, if no profit therefrom is derived, either directly or indirectly by any individual; nor shall any business license tax be required for the conducting of any entertainment, concert, exhibition, or lecture on scientific, historical, literary, religious, or moral subjects within the city whenever the receipts of any such entertainment, concert, exhibition or lecture are to be appropriated to any church or school or to any religious or benevolent and/or charitable purpose in the city; nor shall any business license tax be required for the conducting of any entertainment, dance, concert, exhibition or lecture by any religious, charitable, fraternal, educational, military, state, county or municipal organization or association whenever the receipts of any such entertainment, dance, concert, exhibition, or lecture are to be appropriated to any church, school or to any religious or benevolent and/or charitable purpose within the city; provided, however, that nothing in this section shall be deemed to exempt any such organization or association from

complying with any provisions of this code requiring a permit from the City Council or any commission or officer to conduct, manage or carry on any profession, trade, calling or occupation.

(B) Any person desiring an exempt business license as provided in this section shall make application for an exempt business license through the City Clerk. The applications shall be written upon a form provided by the City Clerk. The application shall contain the name of the person or organization or brief description of the class of persons for whose benefit the activity or solicitation is being made, together with the address and telephone number of the person or organization (and, if an organization, the name and addresses of its officers); the name of the person or persons who are to solicit; the total amount to be realized; the estimated total amount to be expended as compensation therefor, and the total amount to be raised or realized in the activity, drive or campaign and the purposes for which the money or property derived from the activity is to be used, which statement shall be signed by either the person applying therefor, the chief officer of the organization, for whom the activity is conducted, or if the activity is to be for an unorganized class of persons, verification shall be made by the person in charge of the activity.

e activity, drive or campaign and the purposes for which the money or property derived from the activity is to be used, which statement shall be signed by either the person applying therefor, the chief officer of the organization, for whom the activity is conducted, or if the activity is to be for an unorganized class of persons, verification shall be made by the person in charge of the activity.

(C) Before issuing an exempt business license, the City Clerk may make inquiry of the applicant, or any other person, concerning the plan of conducting the activity, the disposition of the proceeds thereof, and the matters set forth in the application required in this chapter. If upon such inquiry and/or from the application, he has reason to believe that the method of conducting the activity and/or the disposition of the proceeds does not qualify them as a local charitable or nonprofit organization as required under this section, he shall refuse to issue an exempt business license. (D) In the event the City Clerk does not grant an exempt business license to any person or organization, the person or organization shall have a right to appeal the decision to the City Council, in the time and manner set forth in § 30.04.

('83 Code, § 5.04.200) (Am. Ord. 1109, passed 12-20-95)

§ 111.37 DISABLED VETERANS.

Every peddler, solicitor, or other person claiming to be entitled to exemption from the payment of any business license tax provided for in this chapter upon the grounds that he is an honorably discharged or released soldier, sailor or marine of the United States who is physically unable to obtain a livelihood by manual labor and who shall be a qualified elector of the state, as provided by Cal. Bus. & Prof. Code § 16001 or other law of this state, shall, in addition to any other information required by this chapter, also file with the City Clerk a certificate of a regularly licensed and practicing physician dated within one year of the application, to the effect that the applicant is physically unable to obtain a livelihood by manual labor, and stating the nature of the incapacitation; provided no exempt business license shall be issued except in cases where the veteran applying there for is actively engaged in the management and conduct of the business for which the exemption is requested. ('83 Code, § 5.04.210) (Am. Ord. 1109, passed 12-20-95)

§ 111.38 ISSUANCE TO EXEMPTED PERSON.

The City Clerk shall, upon a proper showing contained in the verified statement, issue a business license to the person claiming exemption under this subchapter without payment to the city of the business license tax required by this chapter.

('83 Code, § 5.04.220) (Am. Ord. 1109, passed 12-20-95)

§ 111.39 REVOCATION TO EXEMPTED PERSON.

The City Clerk, after giving notice and a reasonable opportunity for hearing to a licensee, may revoke any license granted pursuant to the provisions of § 111.35 through this section upon information that the licensee is not entitled to the exemption as provided in this chapter.

('83 Code, § 5.04.230) (Am. Ord. 1109, passed 12-20-95)

§ 111.40 SALE OF EDIBLE AGRICULTURAL OR POULTRY PRODUCTS.

The provisions of this chapter shall not apply to sales of edible agricultural or poultry products sold or produced, which have not been processed in any way, other than washing, which sales are made from residences or other structures by the owners or occupants thereof, or members of their immediate families, where the residences or other structures are not designed, constructed or altered so as to display the edible agricultural or poultry products to be sold, or where such structures are temporary and without sides of any kind, and such residences or other structures are located on the property on which such edible agricultural or poultry products are raised, grown or produced, whether such sales are advertised by signs or not.

('83 Code, § 5.04.240)

TAXES; FEES

§ 111.50 GROSS RECEIPTS FOR OTHER BUSINESSES.

For every business not licensed under any other chapter of this code or which can only be licensed under a gross receipt type license as directed by the state statutes, the following gross receipt fee schedule will be used: Gross Receipt Fee Schedule

Gross Receipts Fee $ 0.00 to $ 5,000.00 $ 50.00 5,000.00 to 10,000.00 55.00 10,000.00 to 15,000.00 60.00 15,000.00 to 20,000.00 65.00 20,000.00 to 25,000.00 70.00 25,000.00 to 30,000.00 75.00 30,000.00 to 35,000.00 80.00 35,000.00 to 40,000.00 85.00 40,000.00 to 45,000.00 90.00 45,000.00 to 50,000.00 95.00 50,000.00 to 55,000.00 100.00 55,000.00 to 60,000.00 105.00 60,000.00 to 65,000.00 110.00 65,000.00 to 70,000.00 115.00 70,000.00 to 75,000.00 120.00 75,000.00 to 80,000.00 125.00 80,000.00 to 85,000.00 130.00 85,000.00 to 90,000.00 135.00 90,000.00 to 95,000.00 140.00 95,000.00 to 100,000.00 and over 145.00 ('83 Code, § 5.08.230) (Ord. 1054, passed - -91)

Editor's Note: Gross receipt business licenses apply only when required by state law.

§ 111.51 BUSINESS LICENSE TAX SCHEDULE.

(A) The several rates of business license taxes required to be paid pursuant to this chapter by the owner, operator, or other person required to obtain a business license pursuant to this chapter, are fixed and established for and within the city as set forth in the following business license tax schedule in division (C) below.

('83 Code, § 5.08.010)

  • (B) Businesses not expressly provided for.

Every person engaged in a business, as to which a business license tax is not specifically set forth herein $ 50

For each employee in excess of three 9

('83 Code, § 5.08.240)

  • (C) Business license tax schedule.

A

Advertising.

For maintaining a billboard, bulletin board, advertising on benches or other similar structures, installing flags or other special decorations 80

('83 Code, § 5.08.020)

Amusements and coin-operated devices; dancehalls and theaters.

Billiard parlor or pool hall 50

Each table in excess of one 15

The license shall include the right to sell tobacco and candy.

Bowling alley 50

Each alley in excess of one 15

Carnival and circus for each day of operation 62.50

Each sideshow, concession or ride 12.50

Provided, that the maximum license fee shall not exceed $125 per day.

Coin-operated machines and devices shall be licensed by the owner of the business wherein the equipment is

located. There shall be affixed to each such machine licensed a decal as indicated in § 110.09. The annual license fee for such machines shall be:

Game or mechanical rides 60

Music box 15

Cigarette and tobacco machines $ 10

Merchandise or service machines requiring $0.25 or more to activate 10

Merchandise or service machines requiring less than $0.25 to activate 5

Washers and dryers not open to the general public but whose use is confined solely to the occupants of the apartment building or trailer court where such machines are located 5

Postage stamp machines 1.25

Public or private dancing halls 250

Every theater shall pay an annual license fee, for each fixed seat or car space 0.25

('83 Code, § 5.08.030) Auctioneers.

Each person conducting an auction sale at a fixed place of business or elsewhere 175

There shall be no proration of this fee. ('83 Code, § 5.08.050)

Automobile dealers.

Every person regularly engaged in the sale of new or used automobiles, trailers, campers, or similar items 100 ('83 Code, § 5.08.060)

Auto wrecking yard.

Every person engaged in the dismantling or altering of any motor vehicle or other activities generally carried on in an auto wrecking yard 80

For each employee over three 7

('83 Code, § 5.08.070)

C

Contractors.

General engineering contractors and general building contractors, licensed as such by the state, engaged in such business in the city 100

It shall be the responsibility of every general building and engineering contractor to require subcontractors employed by them to obtain a business license as provided in this chapter, before permitting the subcontractor to begin or perform services for the general building or engineering contractor.

Each general building or engineering contractor shall furnish the license inspector with a list of each such subcontractor upon forms furnished by the Building Department. Specialty contractors licensed by the state as such $ 50 ('83 Code, § 5.08.080)

D

Deliveries.

For conducting, managing or carrying on the business of running, driving or operating an automobile, truck, tank wagon or any vehicle for the wholesale or retail delivery of merchandise of any nature, kind or description, or for the purpose of carrying on a bakery route, linen route, ice route, water (distilled, spring, mineral aerated) route, laundry or dry-cleaning route, dairy route, or other routes of a like or similar nature, whether wholesale or retail, for the first vehicle 50

For each additional vehicle 10 ('83 Code, § 5.08.090)

F

Filmmaking, motion pictures, television productions.

Persons or organizations engaged in the business of filmmaking, motion pictures or television productions, for each day that such personnel and/or equipment, including props and temporary sets, into the city, and including the photographing and recording of exterior and/or interior scenes 100

For the purpose of this section, FILMMAKING, MOTION PICTURES and TELEVISION PRODUCTIONS

include the development of a screen story, whether based on fact or fiction, the photographing of the story by means of photographic film, magnetic tape, or other device, and the cutting, scoring, editing and final preparation of the picture. ('83 Code, § 5.08.095)

H

Hospitals. Annual license fee 100 For each bed 5 ('83 Code, § 5.08.100) Hotels, motels and trailer parks.

Hotels, motels and trailer parks, for first three units 50

For each unit in excess of three 5 ('83 Code, § 5.08.110)

J

Junk dealers. Junk dealers annual license fee $ 50

For each employee over three 7 ('83 Code, § 5.08.120)

N

Newspapers.

For each daily, weekly, semiweekly or monthly newspaper, printed or published or circulated in the city 100 ('83 Code, § 5.08.130)

P

Pawnshops. Pawnshops annual license fee 50 For each employee over three 7 ('83 Code, § 5.08.140) Professional.

The annual business license tax for professionals shall be based upon the average number of professional members and the average number of employees, computed as follows: For each person practicing his profession, other than as a salaried employee 50

For each salaried employee in excess of three 7

The business license tax applies to anyone engaged in any of the following professions: Accountant, appraiser, architect, attorney at law, auditor, bacteriologist, chemist, chiropodist, chiropractor, dentist, engineering consultant, entomologist, geologist, mortician, oculist, optician, optometrist, osteopath, physician, physiotherapist, surveyor, veterinarian, and x-ray laboratory. ('83 Code, § 5.08.150) Public utilities.

plies to anyone engaged in any of the following professions: Accountant, appraiser, architect, attorney at law, auditor, bacteriologist, chemist, chiropodist, chiropractor, dentist, engineering consultant, entomologist, geologist, mortician, oculist, optician, optometrist, osteopath, physician, physiotherapist, surveyor, veterinarian, and x-ray laboratory. ('83 Code, § 5.08.150) Public utilities.

Every person engaged as a public utility or otherwise in the distribution, transportation or transmission of electricity, gas, communications or water, unless operating under a franchise and paying a franchise tax to the city 50 For each employee in excess of three 7 ('83 Code, § 5.08.160)

R

Real estate brokers.

Real estate brokers annual license fee $ 100

For each employee in excess of three 7

Out of city real estate brokers placing a sign on any property in the city 100 ('83 Code, § 5.08.170)

Rentals; residential and nonresidential.

Every person conducting, managing or carrying on the business of operating apartments, or multiple dwelling units, as defined in the zoning code set forth in Chapter 153, containing two or more such units which are offered for rental or lease, located in a single structure or multiple structures, under common ownership, regardless of zone, per unit 15 Every person who owns a single-family unit (one house per lot) and who rents out or leases the single-family unit to another 30

Every person engaged in the business of rental of nonresidential property 50

Plus an additional $0.95 per every $1,000 in rental income in excess of $25,000 annually.

For the purpose of this section, the following definition shall apply: RENTAL OF NONRESIDENTIAL PROPERTY. Any business conducted or carried on by any person engaged in the business of renting or letting a building or structure of any kind, including, but not limited to, office buildings, warehouses, commercial spaces, and industrial spaces, to a tenant for purposes other than dwelling, sleeping or lodging.

('83 Code, § 5.08.175)

Restaurants.

Each restaurant, drive-in, beer bar or cocktail lounge with a capacity of:

25 or less 50

26 to 100 75 Over 100 150 ('83 Code, § 5.08.180) Rest homes.

Rest homes, homes for the aged and nursing and convalescent hospitals, and convalescent homes 50 For each bed 5

('83 Code, § 5.08.190) Roominghouses. Roominghouses annual license fee, per bed $ 10

('83 Code, § 5.08.200)

S

Self-service car wash and laundromats.

Self-service car wash, ice vendor, dry-cleaning establishment, laundromat, or other similar business open to the general public 50 ('83 Code, § 5.08.210) Solicitors.

For every person, whether or not he has a fixed place of business in the city, who travels from place to place or house to house and makes demonstrations of, or solicits, takes orders or canvasses for the sale of, or who sells any goods, wares, merchandise, subscriptions to periodicals or magazines, or things or articles of value of any nature, kind or description, per year 100

Per day 15

Notwithstanding any other provision of this code, any person who employs, or who engages the services of another person as an independent contractor, ten or more persons who engage in an activity for which a business tax would be imposed pursuant to § 110.51, shall be issued a single business license, upon payment of a business license tax of $300, which business license shall entitle the person to engage and conduct solicitations within the city and permitting not to exceed 15 individual solicitors.

Every person or employee who desires to solicit in the city shall be required to furnish his fingerprints and thumb prints, shall pay a fee as set by resolution of the City Council and file an affidavit with the City Clerk which shall contain the following.

  • (1) Name, address and telephone number of the applicant.

  • (2) Name and address of the person by whom employed, if any.

  • (3) Length of service of the applicant with his employer.

  • (4) Place of residence and nature of employment of the applicant, during the period of at least the year just preceding.

  • (5) Nature of the goods and service to be offered by the applicant.

  • (6) Driver's license number and license number of applicant's automobile.

  • (7) Citizenship status of applicant.

  • (8) Personal description of the applicant, and a statement that he has not been convicted of a felony.

After the affidavit has been filed, the City Clerk shall refer the affidavit to the Police Department for investigation. If, as a result of such investigation, it is found that the statements set forth in the affidavit are true, the business license shall be issued; and if, on the other hand, they are found to be untrue in any material manner, the application shall be denied.

('83 Code, § 5.08.220)

V

Vehicle used in the sale of goods on public rights-of-way or public property.

The owners or operators of vehicles used in the sale of goods on public rights-of-way or public property, per vehicle $ 145

W

Warehouse, distribution, storage.

Every person engaged in the business of maintaining a warehouse, distribution facility and/or centralized record storage in the city 100

Per square foot of chargeable covered and enclosed space 0.03

For the purpose of this division, the following definitions shall apply.

CHARGEABLE COVERED AND ENCLOSED SPACE. The covered and enclosed space determined to be

within the perimeter of a commercial or industrial structure. The determination of the chargeable covered and enclosed space within the perimeter of a commercial or industrial structure shall be made by the Building Department of the city.

WAREHOUSE, DISTRIBUTION CENTER, STORAGE FACILITY AND/OR CENTRALIZED RECORD

STORAGE. Any building or structure, or portion thereof, used primarily for the deposit, storage or safekeeping of goods regardless of whether the goods are offered for sale.

('83 Code, § 5.08.225) (Am. Ord. 1054, passed - -91; Am. Ord. 1084, passed 7-20-94; Am. Ord. 1109, passed 12-2095)