Brisbane Municipal Code Ch. 5.20 License Fees

A. Tax Based Upon Gross Receipts. Except as provided in subsections B through D of this section, every person having a fixed place of business engaged in managing, operating or carrying on the business of selling at retail any goods, wares or merchandise; engaged in managing, operating or carrying on a wholesale or manufacturing business; or conducting or carrying on any trade, profession, occupation, service, calling or business in the city, not otherwise specifically licensed by another section of this chapter shall pay a business license tax based upon the annual estimated gross sales or receipts of such business as follows:

If Gross Receipts Are:

If Gross Receipts Are:

*Editor's note—Added at the city's direction.

B. Tax Based Upon Number of Employees. Notwithstanding the provisions of subsection A of this section, every person manufacturing any goods, wares, or merchandise; any person engaged in the business of operating any warehouse for the storage of wholesale or retail goods, wares or merchandise; or any person whose administrative headquarters are within the boundaries of the city, shall pay an annual business license tax that is the greater of the sum that would be due under subsection A of this section, or that would be due under the following schedule:

$18.00 for first person employed—or $18.00 per 1 employee

9.00 per person, next 19 persons employed—or $189.00 per 20 employees

4.50 per person, next 80 persons employed—or $549.00 per 100 employees

3.75 per person, next 100 persons employed—or $924.00 per 200 employees

2.25 per person, for every person employed over 200 persons.

C. Storage Facilities. Any person engaged in the business of operating, leasing, supplying or providing storage facilities not covered in subsection B of this section, shall pay an annual business license tax that is the greater of $.10 per square foot of storage space, or that which would be due under subsection A.

D. Rental of Commercial or Residential Property. Every person engaged in the business of operating rental units, whether they be used for commercial or residential purposes, shall pay as an annual business license tax the sum that would be due under subsection A of this section, except that in the case of residential rental, such an annual business license tax will not be levied upon the gross receipts from any property with less than five (5) units.

(Ord. 290 § 1(part), 1983: Ord. 232 § 7-1, 1977).

A. Any person engaged in the business of operating, leasing, supplying or providing a liquid storage facility shall pay an annual business license tax of up to six cents ($0.06) per barrel delivered over the rack in the preceding calendar year, with the exact rate to be determined each year by the Brisbane City Council; provided, however, that the tax imposed on SFPP, L.P. (or its successor) for the liquid storage facility at the Brisbane Terminal, located at 950 Tunnel Avenue, Brisbane, CA shall in no event be more than four hundred thousand dollars ($400,000.00) annually.

B. The annual amount of liquid storage facilities business license tax payable by any person shall be reduced by the amount of sales or use tax received by the city attributable to such person, or sales tax attributable to other persons, based on sales of liquid storage facilities as the point of sale, during the same calendar year (the "sales tax credit").

(Ord. No. 587, § 1, 11-5-13; Ord. No. 646, § 1, 11-5-19)

A. Designation of Special Tax. The special tax imposed by this section shall be known and designated as the capital improvement tax.

B. Definitions of Capital Improvement and Capital Improvement Project. As used in this section, the following terms shall have the meanings set forth below:

1. The term "capital improvement" means any asset having an acquisition, construction, or installation cost of twenty-five thousand dollars ($25,000.00) or more and a useful life of ten (10) years or more, as shown on the financial records of the city.

2. The term "capital improvement project" means any capital improvement financed, in whole or in part, with proceeds of the capital improvement tax.

C. Use of Special Tax. The proceeds of the capital improvement tax shall be utilized only for the acquisition, construction, installation, maintenance, repair, and replacement of capital improvements owned, or to be constructed or acquired by the city. Such proceeds shall be allocated each fiscal year to specific capital improvement projects identified in the city's annual budget, subject to adjustments as may be approved from time to time during the fiscal year by resolution of the city council.

D. Accounting and Annual Report. All proceeds of the capital improvement tax shall be accounted for in a separate capital improvement tax fund, which is hereby established as part of the city's financial records. Disbursements from the capital improvement tax fund shall only be made for payment of costs related to capital improvement projects. Not later than March 1st of each year, the city's director of administrative services shall submit an annual report to the city council showing the total amount of capital improvement tax proceeds deposited to the capital improvement tax fund during the preceding fiscal year, the nature and amount of expenditures from said Fund during the preceding fiscal year, and the current status of each capital improvement project being financed by such disbursements.

E. Application of Special Tax. The capital improvement tax shall be imposed upon every person who is taxed under subsection 5.20.010(A) of this chapter, having annual gross sales or gross receipts in excess of ten million dollars ($10,000,000.00). The capital improvement tax shall be in addition to any amount that may be payable by that person as a general business license tax pursuant to subsection 5.20.010(A) of this chapter and shall be paid at the same time and along with payment of the general business license tax. Persons having annual gross sales or gross receipts of ten million dollars ($10,000,000.00) or less shall be exempt from the capital improvement tax.

F. Calculation of Capital Improvement Tax. The special tax shall be seven and one-half cents (7½ ¢) per one hundred dollars ($100.00) or fraction thereof of the annual gross sales or gross receipts of every person who is subject to the capital improvement tax, reduced by the amount of general business license tax payable by such person pursuant to subsection 5.20.010(A) of this chapter.

G. Credit For Sales Tax Received by the City. The annual amount of capital improvement tax payable by any person shall be reduced by the amount of sales or use tax received by the city attributable to such person during the same calendar year (the "sales tax credit"). In the event the sales tax credit for any single year exceeds the capital improvement tax payable by that person for the same year, the excess sales tax credit shall be applied toward reduction of the general business license tax payable by that person pursuant to subsection 5.20.010(A) of this chapter for the same year, but in no event shall the general business license tax be reduced below the minimum payment of one thousand three hundred dollars ($1,300.00).

H. Limit on Total Amount of General and Special Business License Taxes. The total amount of the general business license tax payable by any person pursuant to subsection 5.20.010(A) of this chapter plus the capital improvement tax payable by that person, as calculated in accordance with subsections 5.20.015(f) and 5.20.015(g) of this section, shall in no event exceed the following limit:

1. Ten thousand dollars ($10,000.00) for the calendar year 2009;

2. Twenty-two thousand five hundred dollars ($22,500.00) for the calendar year 2010;

3. Thirty-five thousand dollars ($35,000.00) for the calendar year 2011.

4. For the calendar year beginning on January 1, 2012, and on January 1st of each calendar year thereafter (the "adjustment date"), the limit shall be thirty-five thousand dollars ($35,000.00), plus an amount obtained by multiplying thirty-five thousand dollars ($35,000.00) by a fraction, the numerator of which shall be the Consumer Price Index published by the United States Department of Labor, Bureau of Labor Statistics, for Urban Wage Earners and Clerical Workers, All Items, for the San Francisco-Oakland Statistical Area ("CPI") published nearest to the adjustment date, and the denominator of which shall be the CPI published nearest to January 1, 2011.

Where the combined total of the general business license tax and the capital improvement tax exceeds the applicable limit set forth above, the excess shall be deducted from the Capital Improvement Tax and not the general business license tax.

a. Administrative Regulations. The city's director of administrative services is authorized to adopt rules and regulations for implementation of this section, consistent with the provisions hereof. Any decision or determination of the director with regard to the adoption or application of such rules and regulations may be appealed to the city manager and any ruling by the city manager may be further appealed to the city council. Appeals to the city manager or the city council shall be made by filing a notice of appeal with the city clerk within thirty (30) days after the date on which the final decision or determination is made by the director of administrative services or the city manager, as the case may be. The notice of appeal shall set forth the grounds of the appeal and may be accompanied by any documents the appellant intends to submit in support of the appeal.

(Ord. No. 535, § 1, 11-4-08)

Every person not having a fixed place of business within the city, and not being otherwise licensed in Chapters 5.04 through 5.24, who regularly delivers goods, wares, or merchandise of any kind by vehicle or who provides any service by the use of vehicles in the city, shall pay a license tax of thirty dollars ($30.00) annually; provided, that any such person may elect to pay a license tax under Section 5.20.010, measured by gross receipts from business done within the city.

(Ord. 232 § 7-2, 1977).

A. "Cannabis business" means a person issued a cannabis operator permit pursuant to Chapter 17.33.

B. The license tax is as follows and may be adjusted by city council by resolution or ordinance:

1. One percent (1%) of gross receipts and up to two percent (2%) of gross receipts for commercial cannabis testing operations.

2. One percent (1%) of gross receipts and up to two percent (2%) of gross receipts for commercial cannabis distribution operations.

3. One percent (1%) of gross receipts and up to four percent (4%) of gross receipts for commercial cannabis manufacturing operations.

4. One percent (1%) of gross receipts and up to five percent (5%) of gross receipts for commercial cannabis retail operations.

5. One percent (1%) of gross receipts and up to six percent (6%) of gross receipts for a commercial cannabis business not otherwise included in this subsection B.

C. The license tax imposed is an excise tax and not a sales and use tax and is in addition to any other fees required under the Brisbane Municipal Code.

D. The payment of a tax required under this section, and its acceptance by the city, shall not entitle any person to engage in any cannabis business unless the person has complied with all of the requirements of Chapter 17.33 and all other applicable state or local laws. No tax paid under this section shall be construed as authorizing the conduct or continuance of any illegal or unlawful business, or any business in violation of any state or local laws.

E. Commercial cannabis businesses operating unlawfully in the city are subject to the license taxes under this section, in addition to any applicable penalties or fines under local and state laws.

(Ord. No. 647, § 2, 11-5-19)

Every person engaged in the business or occupation of any itinerant vendor shall pay a license tax of twenty-five dollars ($25.00) per day in advance. "Itinerant vendor" means and includes all persons, both principal and agent, who engage in a temporary and transient business in the city, selling goods, wares and merchandise with the intention of continuing the business in the city for a period of not more than ninety (90) days, and who, for the purpose Of carrying on such business, hires, leases or occupies any room, building, or structure for the exhibition or sale of such goods, wares or merchandise, or from which room, building, or structure the sales shall be made or business solicited by means of samples or delivery from house to house. The person or firm so engaged shall not be relieved from the provisions of this section by reason of this section by reason of associating temporarily with any local dealer, trader, merchant, or auctioneer, or by conducting such temporary or transient business in connection with, or as a part of, or in the name of any local dealer, trader, merchant or auctioneer. The provisions of this section shall not apply to commercial travelers or selling agents selling their goods to dealers, whether selling for present or future deliveries, by sample or otherwise, nor to hawkers on the street, nor peddlers from vehicles, not to persons selling fruit, vegetables, butter, eggs, or other fruits or ranch products.

(Ord. 232 § 7-3, 1977).

A. Definitions. The definitions used in this Section 5.20.035 shall be the same as the definitions in Section 3.24.020 of the Brisbane Municipal Code, as said Section may be amended from time to time.

B. Every operator shall pay a daily business license tax of two dollars and fifty cents ($2.50) for every room in a hotel for which a transient has paid rent.

C. The business license tax under this Section 5.20.035 shall be paid in four (4) installments, due no later than January 1, April 1, July 1 and October 1 of each year.

D. Beginning January 1, 2024 and on January 1 of each subsequent year ("the adjustment date"), the two dollars and fifty cents ($2.50) referred to in subsection B of this section may be increased by multiplying the two dollars and fifty cents ($2.50) by a fraction, the numerator of which shall be the Consumer Price Index published by the United States Department of Labor, Bureau of Labor Statistics, for Urban Wage Earners and Clerical Workers, All Items, for the San Francisco-Oakland-Hayward Statistical Area ("CPI") published nearest to the adjustment date and denominator of which shall be the CPI published nearest to the date the business license tax was set at two dollars and fifty cents ($2.50).

(Ord. No. 673, § 1, 7-7-22)

Terms used in Sections 5.20.037 through 5.20.043 shall have the same meanings as the definitions of those terms in Section 3.24.020 of this code, as said section may be amended from time to time.

(Ord. No. 676, § 2, 12-15-22)

Each operator shall, on or before the last day of April, July, October and January, make a return to the tax administrator, on forms provided by the tax administrator, of the total rooms rented during the previous three (3) months and the amount of tax calculated for such room rentals. The full amount of the tax calculated shall be remitted to the tax administrator at the time the return is filed. The tax administrator may require additional information in any returned. Such actions may be appealed under Section 5.20.040. Returns and payments are due immediately upon cessation of any business for any reason.

(Ord. No. 676, § 2, 12-15-22)

A. Original Delinquency. Any operator who fails to remit any tax imposed by Section 5.20.035 within the time required shall pay a penalty of ten percent (10%) of the amount of the tax in addition to the amount of the tax.

B. Continued Delinquency. Any operator who fails to remit any delinquent remittance on or before thirty (30) days following the date on which the remittance first became delinquent shall pay a second delinquency penalty of ten percent (10%) of the amount of the tax in addition to the amount of the tax and the ten percent (10%) penalty first imposed.

C. Fraud. If the tax administrator determines that the non-payment of any remittance due under Section 5.20.035 is due to fraud, a penalty of twenty five percent (25%) of the amount of the tax shall be added thereto, in addition to the penalties stated in subsections A and B of this section.

D. Interest. In addition to the penalties imposed, any operator who fails to remit any tax imposed by Section 5.20.035 shall pay interest a the rate of one percent per month or fraction thereof on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent until paid in full.

E. Penalties and Interest Merged With Tax. Every penalty imposed and such interest as accrues under this Section shall become part of the tax required to be paid by Section 5.20.035.

(Ord. No. 676, § 2, 12-15-22)

A. Assessment of Estimated Tax. If any operator shall fail or refuse to pay the tax and to make, within the time provided in Section 5.20.036, the tax administrator shall proceed in such manner as the tax administrator may deem best to obtain facts and information upon which to base the tax administrator's estimate of the tax due. As soon as the tax administrator shall procure such facts and information as the tax administrator is able to obtain upon which to base the assessment of any tax imposed by Section 5.20.035 and payable by any operator who has failed or refused to pay the same and to make such report and remittance, the tax administrator shall proceed to determine and assess against such operator the tax, penalty and interest provided by Section 5.20.038. The tax administrator may include in the assessment costs of any necessary audits or investigations.

B. Notice of Assessment—Determination of Tax. Where a determination and assessment of the tax is made under subsection A of this section, the tax administrator shall give notice of the amount so assessed by serving it personally or by depositing it in the United States mail, postage prepaid, addressed to the operator so assessed at the operator's last known place of address. Such operator may, within ten (10) days after the serving or mailing of such notice, make application in writing to the tax administrator for a hearing on the amount assessed. If application by the operator for a hearing is not made within the time prescribed, the tax, penalties, and interest, if any, determined by the tax administrator shall become final and conclusive and immediately due and payable. If such application is made, the tax administrator shall give no less than five (5) days' written notice in the manner prescribed herein to the operator to show cause at a time and place fixed in the notice why the amount specified in the notice should not be fixed for such tax, penalties and interest. At such hearing, the operator may appear and offer evidence why such specified tax, penalties and interest should not be so fixed. After such hearing, the tax administrator shall determine the proper tax, penalties and interest to be remitted and shall thereafter give written notice to the operator in the manner prescribed herein of such determination and the amount of such tax, penalties and interest. The amount determined to be due shall be paid in full within fifteen (15) days unless an appeal is taken as provided in Section 5.20.040.

(Ord. No. 676, § 2, 12-15-22)

Any operator aggrieved by any decision of the tax administrator with respect to the amount of such tax, penalties and interest, if any, may appeal to the city manager by filing a notice of appeal with the city clerk within fifteen (15) days of the serving or mailing of the determination of tax due. The city manager shall fix a time and place for hearing such appeal, and the city clerk shall give notice in writing to such operator at the operator's last known place of address. The city manager may designate a neutral hearing officer to hear the appeal and make a recommendation to the city manager as to the appeal. The findings of the city manager shall be final and conclusive and shall be served on the operator/appellant in the manner prescribed above for service of notice of hearing. Any amount found to be due shall be immediately due and payable upon service of the notice.

(Ord. No. 676, § 2, 12-15-22)

Editor's note— Ord. No. 676, §§ 1, 2, adopted Dec. 15, 2022, repealed the former § 5.20.040 and enacted a new § 5.20.040 as set out herein. The former § 5.20.040 pertained to peddlers, hawkers and street vendors and derived from Ord. 232 § 7-4, adopted in 1977.

It shall be the duty of every operator liable for the payment to the city of any tax imposed by Section 5.20.035 to keep and preserve, for a period of three (3) years, all records as may be necessary to determine the amount of such tax as the operator may have been liable for the payment to the city, which records the tax administrator shall have the right to inspect at all reasonable times. Such records shall be maintained at the operator's premises or shall be available for delivery to the tax administrator within two (2) weeks after request. Such records shall be so maintained for at least six (6) months after a change of operator. The records shall include at least the following: Daily summaries of rooms rented.

(Ord. No. 676, § 2, 12-15-22)

A. Whenever the amount of any tax, penalty or interest has been overpaid or paid more than once, or has been erroneously or illegally paid or received by the city under Section 5.20.035 or 5.20.036, it may be refunded as provided in subsections B and C of this section provided a claim in writing therefor, stating under penalty of perjury the specific grounds upon which the claim is founded, is filed with the tax administrator within three (3) years of the date of payment or the date the tax was due, whichever was earlier.

B. An operator may claim a refund or take a credit against taxed to be remitted in the amount overpaid, paid more than once, or erroneously or illegally paid or received when it is established to the satisfaction of the tax administrator that the tax paid or received was overpaid, paid more than once, or erroneously or illegally paid or received by the city.

C. No refund shall be paid under the provisions of this section unless the operator establishes the right thereto by written records showing entitlement to such refund.

(Ord. No. 676, § 2, 12-15-22)

A. Actions to Collect. Any tax required to be paid by any operator under Section 5.20.035 shall be deemed a debt owned by the operator to the city. Any operator owing money to the city under Section 5.20.035 shall be liable to an action brought in the name of the city for recovery of such amount.

B. Notice of Intent to Record a Lien—Hearing. If the amount required to be paid to the city under Section 5.20.035 is not paid when due, the tax administrator may within three (3) years after the amount is due, in addition to any other rights or remedies available for collection of such amount, give written notice to the operator and the owner of the property on which the hotel is located, if different, of the city's intent to record a lien against the property on which the operator's hotel is located. The notice shall specify a time and place at which a hearing will be conducted by the tax administrator to consider any objections by the operator or property owner to the recording of such lien, which hearing shall not be less than fifteen (15) days from the date of the notice. The date of the hearing may be continued from time to time by the tax administrator. At the conclusion of the hearing, the tax administrator shall render a decision as to whether a lien should be filed with respect to any amount payable to the city under Section 5.20.035 that the tax administrator finds is then delinquent. The decision of the tax administrator may be appealed to the city manage as provided in Section 5.20.040.

C. Recordation and Enforcement of Tax Lien. Upon a final determination of the amount of the delinquency by the tax administrator of the city manager on appeal, as the case may be, the tax administrator may filed for record in the office of the San Mateo County recorder a tax lien specifying the amount of the tax, penalty and interest due, the name and address as it appears on the records of the operator liable for same and the name of the property owner, and the legal description of the property on which the hotel is located. From the time of the filing for record, the amount required to be paid together with penalties and interest constitutes a lien upon such real property. Such lien shall be valid for a period of ten (10) years and may be enforced by an action to foreclose the lien in a manner prescribed by law.

D. Successor's Liability—Withholding by Purchaser. If any operator liable for any amount under Section 5.20.035 sells or transfers the hotel or any ownership interest therein, the successor or transferee shall withhold sufficient funds out of the purchase price to cover such amount until the former operator produces a receipt from the tax administrator showing that it has been paid or a certificate stating that no amount is due.

E. Liability of Purchase. If the purchaser of a hotel fails to withhold funds from the purchase price as required, the purchaser shall become liable for the payment of the amount required to be withheld to the extent of the purchase price.

F. Continued Liability of Operator. The sale or transfer of a hotel, dismissal of the operator, or other termination of the rights of an operator to operate the hotel shall not relieve the operator from liability for taxes due or owing under Section 5.20.035.

(Ord. No. 676, § 2, 12-15-22)

Any violations of Sections 5.20.035 through 5.20.043 shall be punishable by fines, penalties and enforcement provisions set forth in Chapters 1.14, 1.16, and 1.18 of this code.

(Ord. No. 676, § 2, 12-15-22)

A. Every person conducting the business of solicitor shall pay a quarterly license tax of twenty-five dollars ($25.00) in advance. This section shall not apply to persons engaged in the business of solicitor when such persons are the employees of licensees engaged in such business.

B. For the purpose of this section, "solicitor" is defined to be one who engages in the business of going from house to house, place to place, or in or along the streets within the city, selling or taking orders for, or offering to sell or take orders for goods, wares, merchandise, advertising, or other things of value for future delivery, or for services to be performed in the future.

(Ord. 232 § 7-5, 1977).

A. Every person who engages in the business of contracting within the city shall pay a license tax of thirty-five dollars ($35.00) per quarter; provided, that any such person may elect to pay a license tax under Section 5.20.010, measured by gross receipts from business done within the city.

B. All specialty contractors engaging in the business of contracting within the city which require a state license as provided in Chapter 9, Subdivision 3 of the Business and Professions Code of the state shall pay a license tax of twenty-five dollars ($25.00) per quarter; provided, that any such specialty contractor may elect to pay a license tax under Section 5.20.010, measured by gross receipts from business done within the city.

(Ord. 232 § 7-6, 1977).

Every person conducting the business of advertising by the distribution of handbills, circulars or other written or printed advertising material, not having a fixed place of business with the city, shall pay a semiannual license fee of one hundred fifty dollars ($150.00).

(Ord. 232 § 7-7, 1977).

Every licensed real estate broker conducting the business of selling or offering for sale any real property not owned by such person, which property is located within the city, but with no fixed place of business within the city shall pay a license fee of seventy-five dollars ($75.00) semiannually; provided, that any such real estate broker may elect to pay a license fee under Section 5.20.010, measured by gross receipts from business done within the city.

(Ord. 232 § 7-8, 1977).

Every person who conducts, carries on, practices, or who professes to conduct, carry on, or practice the business or art of astrology, palmistry, phrenology, life reading, fortunetelling, cartomancy, clairvoyance, clairaudience, crystal gazing, hypnotism, mediumship, prophecy, augury, divination, magic, or necromancy, and demands or receives a fee for the exercise or exhibition of his art therein, directly or indirectly, either as a gift, donation or otherwise, or makes an exhibition thereof at any place where admission is charged, shall pay a license fee of one hundred dollars ($100.00) per day.

(Ord. 232 § 7-9, 1977).

A. Definition of Recycling Establishment. As used in this Section 5.20.100, the term "recycling establishment" means an establishment engaged in the business of collecting, sorting, cleansing, treating, processing, or reconstituting waste or other discarded materials for the purpose of reuse in altered form. Notwithstanding the foregoing, for the purposes of this Section 5.20.100 the term "recycling establishment" shall not include any of the following:

1. A "scavenger," as defined in Section 8.24.010(F) of this code, having a contract with the city to collect garbage, rubbish and waste matter pursuant to Chapter 8.24 of this code.

2. An "authorized recycling agent," as defined in Section 8.32.020(A) of this code, having a contract with the city to collect recyclable materials pursuant to Chapter 8.32 of this code.

3. An "applicant," as defined in Section 15.75.010 of this code, engaged in the performance of a "covered project," as defined and governed by Chapter 15.75 of this code pertaining to construction and demolition debris.

4. An establishment primarily engaged in the recycling of soil, including the incidental recycling of rock, stone, concrete or rebar.

B. Business License Tax. Every recycling establishment, as defined in subsection A of this section, that recycles one hundred thousand (100,000) tons or more of material during any single calendar year shall pay a business license tax of up to four million dollars ($4,000,000.00) per year, subject to adjustments as provided in subsection C of this section. The business license tax imposed by this section shall become effective in an amount as determined by the city council up to the authorized ceiling amount on such date as established by city Council resolution. The business license tax shall be paid in two (2) equal installments, due not later than January 1 and July 1 of each year.

C. Beginning January 1, 2018 and on January 1 of each subsequent year (the "adjustment date"), the business license tax payable under subsection B of this section 5.20.100 may be increased to any amount within the authorized ceiling of four million dollars ($4,000,000.00) per year. On any adjustment date, after the business license tax has been set at the authorized ceiling of four million dollars ($4,000,000.00) per year, the business license tax payable under subsection B of this section shall be whichever of the following is the greater: (1) the tax charged for immediately preceding year plus three percent (3%) of such tax or (2) four million dollars ($4,000,000.00) plus an amount obtained by multiplying four million dollars ($4,000,000.00) by a fraction, the numerator of which shall be the Consumer Price Index published by the United States Department of Labor, Bureau of Labor Statistics, for Urban Wage Earners and Clerical Workers, All Items, for the San Francisco-Oakland Statistical Area ("CPI") published nearest to the adjustment date and the denominator of which shall be the CPI published nearest to the date the business license tax was set at four million dollars ($4,000,000.00) per year. The city council may, by resolution, adopt a business license tax for any calendar year in an amount below the maximum tax that could be charged under the three percent (3%) or CPI adjustment provided in this subsection C.

(Ord. No. 569, § 1, 12-5-11; Ord. No. 628, 11-7-17)

Editor's note— Ord. No. 569, § 1, adopted December 5, 2011, in effect repealed the former § 5.20.100, and enacted a new § 5.20.100 as set out herein. The former § 5.20.100 pertained to garbage, trash, refuse disposal and refuse transfer station and derived from Ord. No. 232, 1977.

Every person conducting or carrying on the business of operating a movie theater, theater, concert hall, auditorium, stadium, park, arena, racetrack, flea market, or other place of amusement or business where an admission charge is levied for the privilege of entering onto private property shall pay a weekly license fee as follows:

A. The license fee shall be twenty-five cents ($.25) for each person admitted over the age of twelve (12) years.

B. Such admission charge shall be determined exclusive of any applicable sales taxes, and shall not include refunds of admission charges.

C. On Monday of each week, the persons charging for admissions referred to in this section shall submit an accounting showing the number of paid admissions during the preceding week and such other information and in such form as shall be prescribed by the license collector. Said accounting shall be filed with the license collector and all moneys due the city thereunder shall be paid to the license collector each Monday for the preceding week. Should Monday fall on a holiday, the accounting and money due shall be payable on the next following workday.

D. Should the licensee fail to file the accounting and make payments as prescribed in this section, the license collector shall impose penalties as prescribed by Section 5.24.070. The license collector may institute license revocation proceedings as set forth in Section 5.16.120 for failure to make payments due under this section within five (5) days after demand.

(Ord. 238 § 1, 1978; Ord. 232 § 7-11, 1977).

All pawnbrokers and pawnbroker establishments shall pay an annual license fee of five thousand dollars ($5,000.00). The fee shall be paid in advance for each year or portion thereof prior to the issuance of the license.

(Ord. 232 § 7-12, 1977).

A. Definition of Soil Recycling Establishment. As used in this section, the term "soil recycling establishment" means an establishment engaged primarily in the recycling of soil, including the incidental recycling of rock, stone, or rebar.

B. Any soil recycling establishment shall pay an annual business license tax of twenty percent (20%) of its gross receipts or two hundred thousand dollars ($200,000.00), whichever is greater; provided, however, the city council may by resolution impose a business license tax for a soil recycling establishment for any calendar year in an amount below the maximum tax that could be charged under this subsection. The business license tax shall be paid in two (2) equal installments, due not later than January 1 and July 1 of each year.

C. Beginning January 1, 2019 and on January 1 of each subsequent year (the "adjustment date"), the two hundred thousand dollars ($200,000.00) referred to in subsection B of this section may be increased by multiplying the two hundred thousand dollars ($200,000.00) by a fraction, the numerator of which shall be the Consumer Price Index published by the United States Department of Labor, Bureau of Labor Statistics, for Urban Wage Earners and Clerical Workers, All Items, for the San Francisco-Oakland-Hayward Statistical Area ("CPI") published nearest to the adjustment date and the denominator of which shall be the CPI published nearest to the date the business license tax was set at two hundred thousand dollars ($200,000.00) per year.

(Ord. No. 627, 11-7-17)

Editor's note— Ord. No. 627, adopted November 7, 2017, set out provisions intended for use as § 5.20.12. For purposes of classification, and at the editor's discretion, these provisions have been included as § 5.20.125.

All circuses and carnivals shall pay a business license fee of one hundred fifty dollars ($150.00) for the first day of operation, and fifty dollars ($50.00) for each day thereafter during the period of the permit as issued by the city council. The fee shall be paid in advance prior to the issuance of the license. The fee shall be in lieu of fees set forth in Section 5.20.110.

(Ord. 232 § 7-13, 1977).

A. Fee. All businesses operating catering or ice cream vending trucks and vehicles shall pay a semiannual license fee of fifty dollars ($50.00). The fee shall be paid in advance for each year or portion thereof prior to the issuance of the license.

B. Permits. Prior to the operation of a catering or ice cream vending vehicle in the city, a permit must be obtained from the Brisbane police department approving hours of operation, routes, limitation of noise level and other matters determined by the chief of police, which may affect the health, safety or peace of the citizens of Brisbane. The chief of police or his designee may revoke the permit if the conditions thereon are violated or if the business operation becomes a nuisance. Any action of the chief of police in denying, revoking or setting conditions for the permit may be appealed within ten (10) days of the action to the city council for hearing and final determination.

C. Background Check for Ice Cream Vendors. The police department shall conduct a background search, including fingerprinting of all vendors of ice cream and other products sold from vehicles where the customers are primarily minors. There shall be a fee of twenty dollars ($20.00) payable in advance, for each background search and investigation of each driver or vendor. Upon good cause, the chief of police or his designee may refuse to issue a permit to operate the business within the city. The decision may be appealed to the city council as set forth in Section 5.16.130.

(Ord. 232 § 7-14, 1977).

Every person conducting any amusement concession, not in conjunction with a carnival or fair, shall pay a license tax for each concession and device as follows:

A. Merry-go-round, ferris wheel, dodgem, swing or other mechanical device for the carrying of passengers, fifty dollars ($50.00) quarterly;

B. Ball and ring throwing games, spin-the-wheel, mechanical and electrical games, shooting gallery, keno, lotto, and other and similar games of chance; provided, and to the extent that, these games are otherwise permitted by state law, forty dollars ($40.00) quarterly;

C. Sales of merchandise or foodstuffs, not in connection with any game of chance, twenty dollars ($20.00) quarterly.

(Ord. 232 § 7-15, 1977).

Every person staging a boxing or wrestling exhibition shall pay a license tax of one hundred dollars ($100.00) for each such exhibition.

(Ord. 232 § 7-16, 1977).

The license fee for all secondhand dealers or collectors, not auto or machine wrecking, doing business within the city shall be one hundred fifty dollars ($150.00) annually.

(Ord. 232 § 7-17, 1977).

Every person conducting or carrying on the business of recycling non-water-soluble, non-decomposable wastes and industrial wastes shall pay a license fee as follows:

A. The business license fee shall be five cents ($.05) for every ton of waste either stored or brought into the city, and an additional five cents ($.05) for every ton of recycled waste which is removed from the city.

B. On the first of each month, the persons subject to the license requirements of this section shall submit an accounting showing the number of tons of waste brought into the city during the preceding month and the number of tons of recycled waste which was removed from the city in the preceding month. The information shall be provided in such form as shall be prescribed by the license collector. The accounting shall be filed with the license collector and all moneys due to the city thereunder shall be paid to the license collector on the first of each month for the preceding month. Should the first fall on a holiday or weekend, the accounting and money due shall be payable on the next following work day.

C. Should the licensee fail to file the accounting and make payments as prescribed in this section, the license collector shall impose penalties as prescribed by Section 5.24.070. The license collector may institute license revocation proceedings as set forth in Section 5.16.120, for failure to make payments due under this section within five (5) days after demand.

(Ord. 232 § 7-18, 1977).

Every person conducting the business of auto wrecking shall pay the annual license fee of two hundred dollars ($200.00).

(Ord. 232 § 7-19, 1977).

Every person engaging in the business of operating a taxicab shall pay the annual license fee of five dollars ($5.00) per vehicle.

(Ord. 232 § 7-20, 1977).

The annual license fee for each kennel in the city, both commercial and noncommercial, shall be twenty-five dollars ($25.00) for the first ten (10) dogs kept or proposed to be kept or any lesser number, and five dollars ($5.00) for each additional dog in excess of ten (10) to be kept on the premises.

(Ord. 232 § 7-21, 1977).

Every person engaging in the business of outdoor advertising shall pay, as an annual license fee, a sum of eight percent (8%) of actual gross receipts as defined in Section 5.04.110 of this code; however, any person who maintains a double-faced, twenty by sixty foot (20' x 60') (or equivalent square footage) painted bulletin outdoor advertising structure within the limits of this city shall pay a minimum fee of eighteen thousand dollars ($18,000.00) per year.

(Ord. 290 § 1(part), 1983: Ord. 232 § 7-22, 1977).

Any person carrying on the business of distributing or operating mechanical amusement devices, as defined in Chapter 5.44, shall pay annual license fees as follows:

A. The distributor of mechanical amusement devices shall pay the annual license fee of one hundred dollars ($100.00).

B. An operator of mechanical amusement devices shall pay an annual license fee per premises of operations of six percent (6%) of gross receipts with the maximum annual fee per premises to be three hundred fifty dollars ($350.00).

(Ord. 232 § 7-23, 1977).

A. Every person carrying on the business of a peddler of any goods, wares or merchandise shall pay a license tax of twenty five dollars ($25.00) per day in advance.

B. For purposes of this section, a "peddler" is defined to be and includes every person not having a regularly established place of business in the city, who travels from place to place, or has a stand upon any public street, alley, or other public place, doorway of any building, unenclosed or vacant lot, or parcel of land, who sells or offers for sale any goods, wares or merchandise in the person's possession.

(Ord. No. 676, § 3, 12-15-22)

A. A residential business license tax is imposed solely for revenue purposes on the development and construction of all residential structures in the sum of fifty cents ($.50) per square foot of gross floor area of the dwelling unit. No such tax shall be imposed upon the development or construction of any such single-family residential unit for which a building permit has been issued.

B. Unless and until the city council adopts a resolution directing that the business license tax authorized by the ordinance codified in subsection A of this section, adopted June 28, 1978, be collected, henceforth from the adoption date of Ordinance 250, codified in this subsection, a moratorium is established on the collection of the business license taxes authorized by subsection A of this section. Except as otherwise provided for herein, subsection A of this section shall remain in full force and effect.

(Ord. 250 § 2, 1979; Ord. 240 § 1, 1978: Ord. 232 § 10-4, 1977).

Unless otherwise specifically provided:

A. All annual license fees, under the provisions of Chapters 5.04 through 5.24, shall be due and payable in advance of the first day of January of each year.

B. All semiannual license fees, under the provisions of Chapters 5.04 through 5.24, shall be due and payable in advance on the first day of January and July of each year;

C. All quarterly license fees, under the provisions of Chapters 5.04 through 5.24, shall be due and payable in advance on the first day of January, April, July and October of each year;

D. All monthly license fees, under the provisions of Chapters 5.04 through 5.24, shall be due and payable on the first day of each month succeeding the licensed period;

E. All weekly license fees, under the provisions of Chapters 5.04 through 5.24, shall be due and payable on the first Monday following the licensed period; and

F. All daily flat-rate license taxes, under the provisions of Chapters 5.04 through 5.24, shall be due and payable each day in advance.

(Ord. 232 § 3-3, 1977).

License fees for less than the full license period shall be prorated on the basis of the number of months or fraction thereof remaining in said period.

(Ord. 232 § 3-4, 1977).