Barstow Municipal Code Ch. 5.12 Gross Receipts Business Classification and Fees

(a) Every business engaged in providing entertainment, recreation or amusement, and not otherwise specifically listed elsewhere in the provisions of chapters 5.04 through 5.12, shall pay an annual license fee based upon the gross receipt schedule in section 5.12.020.

(b) The business of providing entertainment, recreation or amusement shall include, but is not limited to, the following:

(1) Billiards, pool.

(2) Shuffleboard.

(3) Bowling.

(4) Coin-operated music devices.

(5) Coin-operated game machines.

(6) Shooting gallery.

(7) Skating rink.

(8) Miniature golf.

(Code 1969, § 5.12.010; Ord. No. 597, § 1(part), 1988)

(a) For the maintaining, operating or carrying on of any business at an established place of business or the performance or rendering of any services within the city when such business, or the rendering of services, is not elsewhere in chapters 5.04 through 5.12, or provided for in any other ordinance.

(b) The term "monthly receipts" refers to the average monthly gross receipts for the quarter immediately preceding the issuance and/or renewal of any business license. Upon commencement of a new business not in existence during such preceding quarter the minimum license fee shall be paid. Sales tax collected shall not be included in gross receipts.

(c) The annual license fee shall be based upon the monthly gross receipts and in accord with the following schedule:

(d) In the event any business, under this section, consists entirely of sales at wholesale for purposes of resale to ultimate consumers, the license fee for such completely wholesale business shall be one-half of the fee provided in subsection (c) of this section, but in no event less than $20.00 per year. In the event any licensee operates both a retail and wholesale business at the same premises, the licensee may, at his option, segregate the wholesale from the retail business and obtain a license for each type of business. Upon failure of the licensee to so segregate, the business shall be licensed in accord with the full schedule of fees set forth in subsection (c) of this section.

(e) In the event any business combines both sales of goods or personal property and the rendering of services, the term "monthly receipts" includes receipts for both sales and services, whether they shall be charged for separately or as a unit price.

(f) No license is required of any person employed solely for wages by any person, firm or corporation in the furtherance of a business regularly licensed by the city.

(g) This section shall include, but not be limited to, the following businesses, or any combination thereof:

(1) Auction house.

(2) Automotive sales and service.

(3) Airplane renting, sales or service.

(4) Blacksmith.

(5) Garage.

(6) Retail and/or wholesale merchant.

(7) Repairman.

(8) Mechanic.

(9) Painter.

(10) Machine shop.

(11) Welder.

(12) Electrician.

(13) Carpenter.

(14) Foundry.

(15) Manufacturer.

(16) Ice plant.

(17) Service station.

(18) Restaurant and/or dining room, coffee shop, lunch room, stand or lunch counter.

(19) Pharmacy.

(20) Plumber.

(21) Printing and publishing.

(22) Soda fountain.

(23) Bar and/or cocktail lounge.

(24) Cleaning and/or dyeing.

(25) Laundry.

(26) Photographer and/or photographic studio.

(27) Television cable relay systems.

(28) Pay or subscription television.

(29) Warehouse.

(30) Stockyard.

(31) Shoe repairing.

(32) The rendering of any service whatsoever. The rendering of any service or carrying on of any business not provided elsewhere in chapters 5.04 through 5.12, or any other ordinance.

(Code 1969, § 5.12.020; Ord. No. 597, § 1(part), 1988)