Carlsbad Municipal Code Ch. 5.08 License Taxes

A. Classification A. Persons engaged in the businesses listed in this subsection shall pay a license tax of $25.00 plus 40 cents for each $1,000.00 of annual gross receipts or portion thereof, from the business, but in no event shall the license tax be less than $30.00.

Bookkeeper

Barber school

Barber shop

Beauty school

Beauty shop

Collection agency

Dancing teacher and/or dancing school

Designer

Draftsman

Funeral home

House mover

Finance and/or loan company

Illustrator/commercial artist

Insurance adjuster

Bottled water service

Interpreter

Interior decorator service

Music teacher and/or music school

Radio station

Repair service (unless otherwise specified)

Dressmaker and/or tailor

Employment agency

Stock, bond or security brokerage

Plumbing and heating sales

Photographers/photography

Drive-in/thru restaurant

Rock and sand

B. Classification B. Persons engaged in the businesses listed in this subsection shall pay a license tax of $25.00 plus 35 cents for each $1,000.00 of annual gross receipts or portion thereof, from the business, but in no event shall the license tax be less than $30.00.

Janitorial service

Lapidary shop

Intra-city private trucking

Bus transportation

Bakery

Cocktail lounge

Delivery service

Auto renting and/or leasing

Tavern

Confectionery restaurant

Auto parts—Sales

Toy store

Variety store

Garage

Liquor store

C. Classification C. Persons engaged in the businesses listed in this subsection shall pay a license tax of $25.00 plus 30 cents for each $1,000.00 of annual gross receipts or portion thereof, from the business, but in no event shall the license tax be less than $30.00.

Rental of two or more apartment units whether at the same or separate location

Boarding, lodging or rooming house

Locksmith

Motel/hotel

Trailer court

Jewelry and/or watch repairing

Motor court

Shoe store

Appliance store

Radio and TV sales and repair

Sporting goods store

Trailer, boat and motorcycle dealer

Bowling alley

Apparel store

Lumber and building materials store

Service station

Car wash

Coin-operated dry cleaning business

Feed and ice dealer

Office supply store

Specialty stores

Trailer camp

Department store

Florist

Hardware store

Car dealer, new or used

Nursery and garden supply store

Paint, glass and wallpaper store

Creamery

Diaper service

Laundry and dry cleaning (agent and plant)

Theater

Penny or small coin arcades and/or amusement park

Specialty food sales store

Tobacco and periodicals store

Book store

Drug store

Gift, novelty, souvenir store

Grocery and food sales store

Furniture store

Farm equipment store

Linen service

Meat market

Dairy route delivery person

Coin-operated vending machines

Newsracks

Public dance halls, ice skating rinks and roller skating rinks, subject to a special permit from the City Council to be first obtained; provided, however, that nothing contained in this chapter shall be construed as abrogating or repealing the provisions of any ordinance or regulation of the city or of the City Council thereof, dealing expressly with the subject of public dance halls or public dances, nor as interfering with any regulatory ordinance or requirement made or adopted with reference thereto by the City Council; provided further, that when a dance is conducted in connection with and only as an incident of any other business duly licensed under the provisions of this chapter, conducting the same shall be subject to special permit from the council to be first obtained.

D. Classification D. Persons engaged in the businesses listed in this subsection shall pay a license tax of $25.00 plus 20 cents for each $1,000.00 of annual gross receipts or portion thereof, from the business, but in no event shall the license tax be less than $30.00.

Wholesaler

Manufacturer

Farmer

Rancher

Grower

E. In the event a person is engaged in a business which conducts activities in two or more of the stated classifications in this section, and does not segregate the gross receipts of such activities, he or she shall pay a license tax on the gross receipts of all the business activities, at the rate applicable to the major or largest single portion of his or her business.

F. Any business for which a business license tax is not provided herein, shall be taxed upon its gross receipts as if classified in classification B of this section.

(Ord. 6040 § 15, 1967; Ord. 6042 § 1, 1971; Ord. 6049 § 3, 1973; Ord. NS-68 § 1, 1989; Ord. NS-324 § 3, 1995)

Any person engaged in the business of soliciting, vending or peddling regulated by Chapter 8.32 shall pay a license tax according to Section 5.08.010(C) unless such soliciting, vending or peddling is conducted as an incident to any business regularly licensed under this chapter.

(Ord. 6076 § 3, 1985)

The license tax for distributing advertising bills, posters, pictures, lithographs, maps, plates, announcements, samples or other devices, or any other advertising matter of any kind is $10.00 per day for each individual person engaged in such actual distribution; provided, however, that such license fee shall not be payable when such distribution is made as an incident to the conducting of any business regularly licensed under this chapter, where the things, articles or matter distributed relate to or advertise only the business so licensed, or exclusively the goods, wares or merchandise dealt in by such licensee; provided further, that any distribution made or licensed to be made under this section, must be made in full conformity with the requirements of any other ordinance of the city relating thereto.

(Ord. 6040 § 16, 1967)

The license tax for auctioning real estate, goods, wares, merchandise or property, or conducting any public auction, sale or sales not hereinabove otherwise provided for in Section 5.08.040, is $50.00 per day.

(Ord. 6040 § 17, 1967)

The license tax for auction sales of goods, wares, merchandise or property where goods or property are brought or transported to the premises where such sales are made for the purpose of making or conducting such auction sales; and the selling or offering for sale of a bankrupt stock of goods, wares, merchandise or property of any kind is $150.00 per year (which shall include the right to the service of one auctioneer for sales at such place only). Before being entitled to a license under this section, the licensee must have filed with the license collector his or her written statement describing the particular stock to be sold, and his or her agreement not to sell anything under such license applied for but the particular stock referred to in such statement; and in the event stock other than that so described is offered for sale or if the advertising relating to such sale is unsure or misleading, the license collector may forthwith revoke the license without notice. With regard to the activities for which a license tax is charged under the provisions of this section, it is further provided that no such license fee shall be required to be paid under this chapter for the selling at auction or at public sale of any goods, wares, merchandise or property belonging to the United States of America, or the state, or the county, or the city, or any governmental agency, or for any sale conducted under or by virtue of, or pursuant to the authority of any process issued out of or by any duly constituted city, county, state or federal court, commission or body, or for the bona fide sale of the household goods, livestock, or farming implements of the owner thereof at the domicile of such owner, or of the assets of the estate of a decedent, or to the sale by the owner thereof of the real or personal property upon which his or her home, domicile or business license under this chapter is located; and the provisions of this section further shall not apply to the selling, or offering for sale of a bankrupt stock of goods, wares, merchandise or property of any kind, transported into the city for the purpose of sale pursuant to the order of any duly constituted city, county, state, or federal court, body, board or tribunal.

(Ord. 6040 § 18, 1967; Ord. 6061 § 1, 1980)

The license tax for commencing or conducting an automobile wrecking yard, or any yard where automobiles or other vehicles are torn down, broken up or otherwise taken apart for the salvaging of a part thereof is $100.00 per year, subject to special permit from the council to be first obtained. It is provided, however, that any license under this section shall not permit the licensee to sell or assemble used motor vehicles if the sale or assembly of such used motor vehicles is covered and regulated by other ordinance provisions of the city, and the persons engaged in such business must qualify for a license and pay the fees prescribed for such type of business according to such provisions.

(Ord. 6040 § 19, 1967)

A. Every person desiring to engage in or commence the business of conducting an athletic event, show, circus, game, or similar exhibition or event shall first obtain permission therefor from the City Council. The permission may be upon such conditions as the City Council may impose and shall be revocable by the City Council at any time.

B. After first having obtained such a permit, persons engaged in said businesses shall pay a license tax of $125.00 for the first day, $100.00 for the second day and $75.00 for each day thereafter.

C. Anything contained in this chapter to be contrary notwithstanding, persons conducting legitimate theatrical or operatic performances, not as an incident to another business licensed under this chapter shall pay a license tax of $15.00 per day of performance.

(Ord. 6040 § 20, 1967)

Any person who engages with the owner or lessee or other person in possession of a lot or parcel of land or building, for the erection, construction or repair of any building or structure in the city, or for the doing of any plumbing, wiring, heating, air conditioning, drainage, irrigation, brick laying, cement work, sewer work, painting, tile work, carpenter work, lathing, plastering, roofing, shingling, sign painting, sign erecting, sign maintaining, landscaping or any other work in connection with any of the building trades, whether the same be by contract at a fixed price, or upon the cost of material and labor basis, or upon the cost of construction plus a percentage thereof basis, shall pay a fee as follows:

A. General contractors, $80.00 per year;

B. Subcontractors, $60.00 per year;

C. Sign painters who paint and maintain or erect signs, $30.00 per year.

(Ord. 6040 § 21, 1967; Ord. NS-68 § 2, 1989)

Persons engaged in occupations in their home shall pay license fees in accordance with the license fees provided for the types of businesses conducted notwithstanding the limited use permitted in such cases.

(Ord. 6040 § 22, 1967)

The license tax for junk business, junk dealer or junk collector is $100.00 per year, subject to a special permit from the City Council to be first obtained.

(Ord. 6040 § 23, 1967)

The license tax for the taking of motion pictures, shots or scenes for commercial purposes, or for commercial use, or in connection with the production for commercial purposes of any motion picture play or production is $30.00 for the first day and $10.00 per day thereafter, when private property exclusively is used, and $100.00 for the first day and $50.00 for each day thereafter when public property is used.

(Ord. 6040 § 24, 1967; Ord. NS-68 § 3, 1989)

The license tax for oil and petroleum product production from any well is $180.00 per well per year (minimum), which shall cover the first 18,000 or fewer barrels produced from such well, and shall be paid at the beginning of the license period, and in addition thereto, payable within 15 days after the close of each license year, shall be the sum of one cent per barrel for each barrel in excess of 18,000 barrels produced from such well during such year. In the event of abandonment of any well such additional amount shall be paid within 15 days after production from such well is finally stopped. A separate license must be procured and a separate license fee paid for each such well. Each such license shall be subject to a special permit from the council to be first obtained. Such special permit must be obtained for each oil or gas well or other hydrocarbon substance well, notwithstanding any variance for the development of natural resources which may have been granted under the zoning ordinance or land use regulations of that city. Such special permits shall contain such provisions and shall be subject to such terms and conditions as the City Council in the exercise of its discretion may promulgate, prescribe or impose; provided, however, that the permit fee for each such permit shall be the sum of $1,000.00 which shall be paid at or before the time of the issuance of such permit. Each such permit shall be valid for the particular well covered thereby until the same expires, or is forfeited, canceled or revoked according to its terms, conditions or provisions.

(Ord. 6040 § 25, 1967)

Any person engaging in the business of being a pawnbroker shall pay a business license fee of $150.00 per year and obtain a pawnbroker license from the Chief of Police.

(Ord. 6040 § 26, 1967; Ord. CS-027 § 1, 2009)

The license tax for a public utility not having a written franchise whereby the city obtains money shall be as follows:

A. Transportation utility, $48.00 per year per vehicle used;

B. Public utilities other than transportation, which do not have a written franchise shall pay a license fee of $100.00 per year.

(Ord. 6040 § 27, 1967)

The fee for taxicabs shall be $25.00 per cab per year, plus $100.00 per street or alley stand per year.

(Ord. 6040 § 28, 1967)

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See also Chapter 5.20 of this code.

Any person who causes or allows a coin-operated vending machine to be kept, maintained or operated in or about the person's place of business by another person shall include any proceeds to the business derived from the machines in the gross receipts from the business for business license tax purposes. In addition, such person shall furnish the license collector with the name and address of the person, or persons, who owns, rents, leases, operates, maintains or services the machines.

(Ord. 6040 § 29, 1967; Ord. 6049 § 4, 1973; Ord. 6061 § 1, 1980)

Each person engaged in the rendering of professional or semiprofessional services for compensation shall pay the sum of $50.00 per year per person so engaged. The professional or semiprofessional services shall include but not be limited to these: Appraiser, chiropodist, optician, orthopedist, pathologist, radiologist, surveyor, osteopath, doctor of veterinary medicine, chemist, chiropractor, physiotherapist, optometrist, bacteriologist, accountant, engineer, architect, attorney, dentist, physician, surgeon, oculist, real estate broker, dental technician, and fortuneteller.

(Ord. 6040 § 30, 1967; Ord. 6077 § 4, 1985)

The license tax for a billiard room or poolroom, ping-pong parlor, skeeball alley or other similar game, device or business other than coin operated is $25.00 per year for each table, alley or device; provided, however, that the foregoing rate shall not include or authorize the sale of any goods, wares or merchandise in connection with the conducting of any such game or business.

(Ord. 6040 § 31, 1967; Ord. NS-68 § 4, 1989)

The license tax for private police patrols or private watch service is $30.00 per year.

(Ord. 6040 § 32, 1967; Ord. 6054 § 1, 1975; Ord. NS-68 § 5, 1989)

With the exception of intercity transportation business licensed under the Highway Carriers' Uniform Business License Tax Act, every person who does not have a regularly established place of business within the city, who conducts business within the city through the use of a motor vehicle or vehicles, shall pay an annual license tax as follows:

A. At retail, the license tax for the first vehicle shall be according to the following schedule, and for each additional vehicle used within the city, the license tax shall be three-fifths of the rate for the first vehicle:

B. At wholesale, the license tax shall be $20.00 for the first vehicle, and $12.00 for each additional vehicle used within the city, plus two dollars for each employee performing work within the city.

(Ord. 6040 § 33, 1967; Ord. 6042 § 2, 1971)