Chapter 6.08 — LICENSE TAXES

For every person engaged in carrying on or maintaining any profession, trade, occupation, calling or business, the license tax shall be as set forth in the following sections. (Ord. 1125 § 3, (1978); Ord. 2006 § 2, (2022))

(a) Unless otherwise provided by this title, persons shall pay an annual license tax at the following rates based on annual gross receipts:

(1) Businesses with annual gross receipts up to $249,999 shall pay an annual license tax of $200.

(2) Businesses with annual gross receipts from $250,000 to $999,999 shall pay an annual license tax of $300.

(3) Businesses with annual gross receipts of one million dollars ($1,000,000.00) shall pay an annual license tax of $750.

(b) Unless otherwise provided by this title, this section shall apply to:

(1) Every person conducting or carrying on the business consisting of selling any goods, wares and merchandise or commodities, or services, or conducting or carrying on any profession, trade, occupation, calling or business not otherwise specifically taxed by this chapter.

(2) Every person not having a fixed place of business within the city who engages in business within the city, including contractors.

(3) Every person conducting a home occupation as defined by Title 25 of this code.

(4) Every person conducting or carrying on the business of selling holiday trees, except where such business is conducted in connection with another regularly established place of business for which a license has been issued.

(Ord. 1125 § 3, (1978); Ord. 1459 § 2, (1992); Ord. 1669 § 1, (2001); Ord. 2006 § 2, (2022))

(a) Tax Imposed.

(1) There is imposed upon each person who is engaged in business as a cannabis business a cannabis business tax at a rate of 5% of annual gross receipts. The tax under this section shall not be imposed on a cannabis business unless and until the city council, by resolution, takes action to set a tax rate not to exceed 5% of annual gross receipts.

(2) Such tax is payable regardless of whether the business has been issued a license or permit to operate lawfully in the city or is operating unlawfully. The city's acceptance of a cannabis business tax payment from a cannabis business operating illegally will not constitute the city's approval or consent to such illegal operations.

(b) Adjustment of Cannabis Business Tax Rate. Notwithstanding the maximum rate established in subsection (a) of this section, the city council may, in its discretion and at any time by resolution, adopt a lower tax rate for all cannabis businesses or establish differing tax rates for different categories of cannabis businesses, as defined in such resolution, subject to the maximum rate of 5% of annual gross receipts. The city council may, by resolution, also increase any such tax rate from time to time, not to exceed the maximum tax rate of 5% of annual gross receipts established under subsection (a) of this section.

(c) Personal Cultivation Not Taxed. The provisions of this section shall not apply to personal cannabis cultivation or use as those activities are authorized in the Medicinal and Adult Use Cannabis Regulation and Safety Act. This section shall not apply to personal use of cannabis that is specifically exempted from state licensing requirements, that meets the definition of personal use or equivalent terminology under state law, and provided that the individual receives no compensation whatsoever related to that personal cultivation or use. (Ord. 2006 § 2, (2022))

Every person conducting or carrying on the business of contractor shall furnish the collector the names and addresses of all subcontractors doing work on each such construction or work and the premises on which it is located. (Ord. 1125 § 3, (1978); Ord. 2006 § 2, (2022))

Every person conducting or operating an indoor or outdoor theater for showing moving pictures, or for the presentation of plays, musicals, operas, operettas, revues or similar presentations of entertainment and amusement, having a seating capacity of not more than 1,000 persons, shall pay an annual license tax of $150, and every person conducting or operating such a theater having a seating capacity in excess of 1,000 persons shall pay an annual license tax of $200. (Ord. 1125 § 3, (1978); Ord. 1459 § 2, (1992); Ord. 1663 § 2, (2001))

In addition to an annual business license, every business having upon its premises amusement machines or devices including any machine, instrument or apparatus for the purpose of producing, reproducing or playing any musical tone or tones or combination of tones requiring a coin, token or other substitute therefor to be deposited therein, shall pay an annual license tax of $10 for each machine. (Ord. 1125 § 3, (1978); Ord. 1223 § 1, (1982); Ord. 1459 § 2, (1992); Ord. 1663 § 4, (2001))

(a) Commercial Parking Facility Defined. "Commercial parking facility" means any privately owned or operated facility that provides, for any form of consideration, parking or storage for motor vehicles, motorcycles, trailers, bicycles, or other similar means of conveyance for passengers or property. "Commercial parking facility" does not include a parking facility that is:

(1) Not the predominant use of the parcel on which the parking facility is located; or

(2) Leased or owned by a business and operated exclusively to park or store vehicles that are owned or leased by that same business; or

(3) Leased or owned by a business and operated exclusively to park or store vehicles that are part of that same business's inventory for purposes of sale, lease, or resale.

(b) Operator Defined. "Operator" means any person who, as owner, lessee, employee, agent, or otherwise, operates, maintains, manages, keeps, permits, or allows to be operated, maintained, managed, or kept any commercial parking facility in or upon any premises owned, leased, managed, operated, or controlled by such person within the city.

(c) The operator of a commercial parking facility in the city shall pay an annual license tax of 5% of the gross receipts received from the operation of the commercial parking facility without deduction therefrom.

(d) Each operator of a facility shall, on or before the last day of the month following the close of each calendar quarter, or at the close of any shorter reporting period which may be established by the license collector, make a return to the license collector, on forms provided by the collector of the total tax. At the time the return is filed, the full amount of the tax shall be remitted to the license collector. The license collector may establish shorter reporting periods for any operator if the collector deems it necessary in order to insure timely collection of the tax; and the collector may also require further information in the return. Returns and payments are due immediately upon cessation of business for any reason. (Ord. 1670, § 1, (2001); Ord. 2006 § 2, (2022))

Every person conducting or operating the business of selling new, or used motor vehicles, shall pay an annual license tax of $150. (Ord. 1125 § 3, (1978); Ord. 1459 § 2, (1992); Ord. 1663 § 5, (2001))

(a) Every person who conducts the business of peddling or soliciting under a license obtained pursuant to Chapter 6.24 of this code shall pay an annual license fee of $120 payable in advance; provided, however, that any person maintaining a regular route of established deliveries of food products shall pay an annual license fee as provided in Section 6.08.020 above.

(b) As used herein the term "established delivery" means a delivery of articles of food over a definite route of travel, serving regular customers and which route has been established for at least one year.

(c) The license fee require by this section is imposed on and payable by the business and not on or by each individual employee of the business that is engaged in peddling or soliciting. (Ord. 1125 § 3, (1978); Ord. 1459 § 2, (1992); Ord. 1663 § 6, (2001); Ord. 1776 § 3, (2006))

The license fee for closing-out sales under a license obtained pursuant to Chapter 6.20 of this code shall be as established in the following schedule:

If the applicant has been operating the business to be closed out under a valid city business license for:

(a) A period of six months or less prior to the date the application is filed: $100.

(b) More than six months: $50.

(c) More than two years: $10. (Ord. 1125 § 3, (1978); Ord. 1459 § 2, (1992); Ord. 1663 § 7, (2001))

For traveling from house to house or place to place for the purpose of painting house or address numbers upon private real property or an adjacent street curb; or for placing or maintaining any number, figure, letter, carving, drawing, design or other marking to identify the premises of any such property upon any street, sidewalk or curb, the license tax shall be $10 per person in addition to any solicitor's licenses which may be required. (Ord. 1125 § 3, (1978); Ord. 1459 § 2, (1992); Ord. 1663 § 8, (2001))

Every person conducting or operating the business of renting autos, trucks, or other vehicles for periods of 30 days or less, not in conjunction with an auto or truck sales agency or automobile service business situated in the city, shall pay an annual license tax of $300. (Ord. 1125 § 3, (1978); Ord. 1459 § 2, (1992); Ord. 1663 § 9, (2001))