Carpinteria Municipal Code Ch. 5.04 License and Tax Provisions

This chapter shall be known as the "Carpinteria business license tax code."

(Prior code § 8500)

The following definitions shall apply to this chapter:

A. "Business" means and includes professions, trades and occupations in all and every kind of calling whether or not carried on for profit. The term business also includes the renting, leasing or subleasing of any one-family, condominium or townhouse dwelling unit, or any portion thereof, within the city.

B. "City" means the city of Carpinteria, a municipal corporation of the state of California, in its present incorporated form or in any later reorganized, consolidated, enlarged or reincorporated form.

C. "Collector" means the city tax collector, finance director or other city officer charged with the administration of this chapter, or in the event the city council shall declare by resolution, a designated official of the county of Santa Barbara.

D. "Person" means and includes all domestic and foreign corporations, associations, syndicates, joint stock corporations, partnerships of every kind, clubs, Massachusetts Trust, business or common law trusts, societies, and individuals transacting and carrying on any business in the city, other than as an employee.

E. "Sale" means and includes the transfer, in any manner or by any means whatsoever, of title to property for a consideration; the serving, supplying or furnishing for a consideration of any property; and a transaction whereby the possession of property is transferred and the seller retains the title as security for the payment of the price, shall likewise be deemed a sale. The foregoing definitions shall not be deemed to exclude any transaction which is or which, in effect, results in a sale within the contemplation of law.

F. "Sworn statement" means an affidavit sworn to before a person authorized to take oaths, or a declaration or certification made under penalty of perjury.

G. "Taxicab" means a motor vehicle, as that term is defined in the Vehicle Code, used for the transportation of passengers for hire, when driven by the owner or by an agent of the owner at rates per mile, per trip, per hour, per day, per week, per month, or per other period of time, which vehicle is routed under the direction of the passengers or other persons hiring such vehicle. "Taxicab" includes without limitation "automobiles for hire" as defined in Section 5.64.010 of this title.

H. "Taxicab operator" means a person engaged in the business of running, driving or operating one or more taxicabs, and soliciting or accepting passengers in such taxicab or taxicabs for hire, either at a taxicab stand or elsewhere within the city.

(Ord. 480 § 1, 1992; prior code § 8501)

This chapter is enacted solely to raise revenue for municipal purposes and is not intended for regulation.

(Prior code § 8502)

A license granted pursuant to this chapter does not permit any occupation or activity which is not permitted by the ordinance codified in this chapter or this code or any other ordinance, code, regulation or rule or law, whether adopted by this city, the state of California or the federal government. Persons required to pay a license tax for transacting or carrying on any business under this chapter shall not be relieved from the payment of any fee or tax required by any other ordinance or under any other chapter of this municipal code.

(Prior code § 8503)

A. There are imposed upon the business trades, professions, callings and occupations specified in this chapter, license taxes in the amounts hereinafter prescribed. It is unlawful for any person to transact and carry on any business, trade, profession, calling or occupation in the city without first having procured a license from the city to do so and paying the tax prescribed in this chapter; or without complying with any and all applicable provisions of this chapter.

B. This section shall not be construed to require any person to obtain a license prior to doing business within the city if such requirement conflicts with the applicable statutes of the United States or of the state of California. Persons not so required to obtain a license prior to doing business within the city nevertheless shall be liable for the payment of the tax imposed by this chapter.

C. Notwithstanding the above, any auctioneer or auction company as defined by state law (Business and Profession Code Section 5701) who is licensed with the state and whose principal place of business is within the city shall not be required to obtain a license but shall be liable for the payment of tax imposed by this chapter. No tax or licensing requirement shall be imposed on a seller at auction who is legally exempt from the state licensing requirements or upon a state licensed auctioneer whose principal place of business is not within the city limits.

(Ord. 376 § 1, 1985: prior code § 8504)

A separate license must be obtained for each branch establishment or location of the business transacted and carried on and for each separate type of business at the same location, and each license shall authorize the licensee to transact and carry on only the business licensed thereby at the location or in the manner designated in such license; 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 separate places of business or branch establishment.

(Prior code § 8505)

When any person shall, by use of signs, circulars, cards, telephone book, or newspapers, advertise, hold out, or represent that he is in business in the city or when any person holds an active license or permit issued by a governmental agency indicating that he is in business in the city, after being requested to do so by the collector, then these facts shall be considered prima facie evidence that he is conducting a business in the city.

(Prior code § 8506)

A. None of the license taxes provided for by this chapter shall be so applied as to occasion an undue burden upon interstate commerce or be violative of the equal protection and due process clauses of the Constitutions of the United States and the state of California.

B. In any case where a license tax is believed by a licensee or applicant for a license to place an undue burden upon interstate commerce or be violative of such constitutional clauses, he may apply to the collector for an adjustment of the tax. Such application may be made before, at, or within six months after payment of the prescribed license tax. The applicant shall, by sworn statement and supporting testimony, show this method of business and such other information as the collector may deem necessary in order to determine the extent, if any, of such undue burden or violation. The collector shall then conduct an investigation, and, after having first obtained the written approval of the city attorney, shall fix as the license tax for the applicant, an amount that is reasonable and non-discriminatory, or if the license tax has already been paid, shall order a refund of the amount over and above the license tax so fixed. In fixing the license tax to be charged, the collector shall have the power to base the license tax upon any measure which will assure that the license tax assessed shall be uniform with that assessed on businesses of like nature, so long as the amount assessed does not exceed the license tax as prescribed by this chapter.

(Prior code § 8507)

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 of California from the payment of such taxes as are prescribed in this chapter.

B. Any person claiming an exemption pursuant to this section shall file a sworn statement with the collector stating the facts upon which exemption is claimed, and in the absence of such statement substantiating the claim, such person shall be liable for the payment of the taxes imposed by this chapter.

C. The collector shall, upon a proper showing contained in the sworn statement, issue a license to such person claiming exemption under this section without payment, to the city, of the license tax required by this chapter.

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

(Prior code § 8508)

Any persons under the age of fifteen years or over the age of sixty-five years shall be exempt from the provisions of this chapter, provided that any business or hobby conducted by any such person shall qualify as a home occupation and the annual gross revenue from such business or hobby shall not exceed two thousand dollars.

(Ord. 246 § 1, 1978: prior code § 8508.1)

Every person required to have a license under the provisions of this chapter shall make application, as hereinafter prescribed for the same, to the collector of the city, and upon the payment of the prescribed license tax the collector shall issue to such person a license which shall contain the following information:

A. The name of the person to whom the license is issued;

B. The business licensed;

C. The place where such business is to be transacted and carried on;

D. The date of the expiration of such license; and

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

(Prior code § 8509 (part) and (1—5))

Whenever the tax imposed under the provisions of this chapter is measured by the number of vehicles, devices, machines, or other pieces of equipment used, the collector shall issue only one license; provided, that he may issue for each tax period for which the license tax has been paid, one identification sticker, tag, plate or symbol for each item included in the measure of the tax.

(Prior code § 8509 (part))

A. Upon a person making application for the first license to be issued hereunder or for a newly established business, such person shall furnish to the collector a sworn statement upon a form provided by the collector, setting forth the following information:

1. The exact nature or kind of business for which a license is requested;

2. The place where such business is to be carried on, and if the same is not to be carried on at any permanent place of business, the places of residence of the owners of same;

3. In the event that the application is made for the issuance of a license to a person doing business under a fictitious name, the application shall set forth the names and places of residence of those owning such business;

4. In the event that the application is made for the issuance of a license to a corporation or a partnership, the application shall set forth the names and places of residence of the officers or partners thereof;

5. Any further information which the collector may require to enable him to issue the type of license applied for.

B. The collector shall not issue to any such person another license for the same or any other business, until such person has paid the license tax as required in this chapter.

(Prior code § 8510)

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

B. Annual licenses issued under this chapter prior to July 22, 1968 shall be required to pay the rates currently in effect for the balance of their license period; provided, however, that they shall be given credit on a prorated basis for any prior license fees paid for the period and the licensee shall forthwith pay the balance. If the credit exceeds the license tax required currently in effect, a refund shall be made. Licenses issued under the provisions of this chapter shall terminate at the end of the fiscal year for the city: June 30th. Renewals subsequently made shall be for succeeding fiscal years and shall start July 1st and end the last day of June.

(Prior code § 8511)

No statement shall be conclusive as to the matters set forth therein, nor shall the filing of the same preclude the city from collecting by appropriate action such sum as is actually due and payable under this chapter. Such statement and each of the several items therein contained shall be subject to audit and verification by the collector, his deputies or authorized employees of the city, who are authorized to examine, audit and inspect such books and records of any licensee or applicant for license, as may be necessary in their judgment to verify or ascertain the amount of license fee due.

(Prior code § 8512)

It is unlawful for the collector or any person having an administrative duty under the provisions of this chapter to make known in any manner whatever the business affairs, operations, or information obtained by an investigation of records and equipment of any person required to obtain a license, or pay a license tax, or any other person visited or examined in the discharge of official duty; provided, that nothing in this section shall be construed to prevent:

A. The disclosure to, or the examination of records and equipment by another city official, employee or agent for collection of taxes for the sole purpose of administering or enforcing any provisions of this chapter or collecting taxes imposed under same;

B. The disclosure of information to, or the examination of records by federal or state officials or the tax officials of another city or county, or city and county, if a reciprocal arrangement exists, or to a grand jury or court of law, upon subpoena;

C. The disclosure of information and results of examination of records of particular taxpayers, or relating to particular taxpayers, to a court of law in a proceeding brought to determine the existence or amount of any license tax liability of the particular taxpayers to the city;

D. The disclosure after the filing of a written request to that effect, to the taxpayer himself, or to his successors, receivers, trustees, executors, administrators, assignees and guarantors, if directly interested, of information as to the items included in the measure of any paid tax, any unpaid tax or amounts of tax required to be collected, or interest and penalties; further provided, however, that the city attorney approves each such disclosure and that the collector may refuse to make any disclosure referred to in this paragraph when in his opinion the public interest would suffer thereby;

E. The disclosure of the names and addresses of persons to whom licenses have been issued, and the general type or nature of their business;

F. The disclosure by way of public meeting or otherwise, of such information as may be necessary to the city council in order to permit it to be fully advised as to the facts when a taxpayer files a claim for refund of license taxes, or submits an offer of compromise with regard to a claim asserted against him by the city for license taxes, or when acting upon any other matter;

G. The disclosure of general statistics regarding taxes collected or business done in the city.

(Prior code § 8513)

A. If any person fails to file any required statement within the time prescribed, or if after demand therefor made by the collector, he fails to file a corrected statement, or if any person subject to the tax imposed by this chapter fails to apply for a license, the collector may determine the amount of license tax due from such person by means of such information as he may be able to obtain.

B. If the collector is not satisfied with the information supplied in statements or applications filed, he may determine the amount of any license tax due by means of any information he may be able to obtain.

C. If such a determination is made, the collector shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States Post Office at Carpinteria, California, postage prepaid, addressed to the person so assessed at his last known address. Such person may, within fifteen days after the mailing or serving of such notice, make application in writing to the collector for a hearing on the amount of the license tax. If such application is made, the collector shall cause the matter to be set for hearing within fifteen days before the city council. The collector shall give at least ten days' notice to such person of the time and place of hearing in the manner prescribed above for serving notices of assessment. The council shall consider all evidence produced and shall make findings thereon, which shall be final. Notice of such findings shall be served upon the applicant in the manner prescribed above for serving notices of assessment.

(Prior code § 8514)

Any person aggrieved by any decision of the collector with respect to the issuance or refusal to issue such license may appeal to the council by filing a notice of appeal with the clerk of the council. The council shall thereupon fix a time and place for hearing such appeal.

The clerk of the council shall give notice to such person of the time and place of hearing by serving it personally or by depositing it in the United States Post Office at Carpinteria, California, postage prepaid, addressed to such person at his last known address. The council shall have authority to determine all questions raised on such appeal. No such determination shall conflict with any substantive provision of this chapter.

(Prior code § 8515)

In addition to all other power conferred upon him, the collector shall have the power, for good cause shown, to extend the time for filing any required sworn statement or application for a period not exceeding thirty days, and in such case to waive any penalty that would otherwise have accrued, except that eight percent simple interest shall be added to any tax determined to be payable.

(Prior code § 8516)

No license issued pursuant to this chapter shall be transferable; provided, that where a license is issued authorizing a person to transact and carry on a business at a particular place, such licensee may, upon application therefor and paying a fee as set by resolution of the city council, have the license amended to authorize the transacting and carrying on of such business under such license at some other location to which the business is or is to be moved. Provided further, that transfer, whether by sale or otherwise, to another person under such circumstances that the real or ultimate ownership after the transfer is substantially similar to the ownership existing before the transfer, shall not be prohibited by this section. For the purpose of this section, stockholders, bondholders, partnerships or other persons holding an interest in a corporation or other entity herein defined to be a person are regarded as having the real or ultimate ownership of such corporation or other entity.

(Ord. 343 § 1, 1983: prior code § 8517)

Any licensee transacting and carrying on business at a fixed place of business in the city shall keep the license posted in a conspicuous place upon the premises where such business is carried on.

(Prior code § 8518(a))

Any licensee transacting and carrying on a business but not operating at a fixed place of business in the city shall keep the license upon his person at all times while transacting and carrying on the business for which it is issued.

(Prior code § 8518(b))

Whenever identifying stickers, tags, plates, or symbols have been issued for each vehicle, device, machine or other piece of equipment included in the measure of a license tax, the person to whom such stickers, tags, plates or symbols have been issued shall keep firmly affixed upon each vehicle, device, machine or piece of equipment the identifying sticker, tag plate, or symbol which has been issued therefor at such locations as are designated by the collector. Such sticker, tag, plate or symbol shall not be removed from any vehicle, device, machine or piece of equipment kept in use during the period for which the sticker, tag, plate or symbol is issued.

(Prior code § 8518(c))

No person shall fail to affix as required herein any identifying sticker, tag, plate or symbol to the vehicle, device, machine or piece of equipment, for which it has been issued at the location designated by the collector, or to give away, sell or transfer such identifying sticker, tag, plate or symbol to another person, or to permit its use by another person.

(Prior code § 8518(d))

A duplicate license may be issued by the collector to replace any license previously issued hereunder which has been lost or destroyed upon the licensee filing statement of such fact, and at the time of filing such statement paying to the collector a duplicate license fee as set by resolution of the city council.

(Ord. 343 § 2, 1983: prior code § 8518 (part))

A. Unless otherwise specifically provided, all annual license taxes, under the provisions of this chapter, shall be due and payable in advance on the first day of July of each year, provided that license taxes covering new operations, commenced after the first day of July, may be pro-rated for the balance of the license period.

B. Except as otherwise herein provided, license taxes, other than annual, required here-under shall be due and payable as follows:

1. Weekly flat-rate license taxes, on Monday of each week in advance;

2. Daily flat-rate license taxes, each day in advance;

3. Other flat-rate license taxes are payable in advance on the first day of business and thereafter on the first day of any applicable period.

(Prior code § 8519)

No refund of an overpayment of taxes imposed by this chapter shall be allowed in whole or in part unless a claim for refund is filed with the collector within a period of three years from the last day of the calendar month following the period for which the overpayment was made, and all such claims for refund of the amount of the overpayment must be filed with the collector on forms furnished by him and in the manner prescribed by him. Upon the filing of such a claim and when he determines that an overpayment has been made, the collector may refund the amount overpaid.

(Prior code § 8521)

Where the annual business license tax exceeds twenty-five dollars, that portion of such tax over and above twenty-five dollars may be pro rata refunded by the city manager upon written application by the license holder provided that such business has been terminated and ceased to exist within the first thirty days of original operation. Provided further, that application for refund must be submitted within the fiscal year in which the license was issued. Provided further, that in the event the license was issued within ten days of the end of any fiscal year, such application for refund shall be honored for a period not to exceed sixty days following termination of such business.

(Prior code § 8521.1)

A. For failure to pay a license tax when due, the collector shall add a penalty of eight percent of such license tax on the last day of each month after the due date thereof, providing, that the amount of such penalty to be added shall in no event exceed fifty percent of the amount of the license tax due. No license or sticker, tag, plate or symbol shall be issued, nor shall one which has been suspended or revoked be reinstated or reissued to any person, who at the time of applying therefor, is indebted to the city for any delinquent license taxes, unless such person, with the consent of the collector, enters into a written agreement with the city, through the collector, to pay such delinquent taxes plus eight percent simple annual interest upon the unpaid balance, in monthly installments, or more often, extending over a period of not to exceed one year.

B. In any agreement so entered into, such person shall acknowledge the obligation owed to the city and agree that, in the event of failure to make timely payment of any installment, the whole amount unpaid shall become immediately due and payable and that his current license shall be revocable by the collector upon thirty days notice. In the event legal action is brought by the city to enforce collection of any amount included in the agreement, such person shall pay all costs of suit incurred by the city or its assignee, including a reasonable attorney's fee. The execution of such an agreement shall not prevent the prior accrual of penalties on unpaid balances at the rate provided in subsection A, but no penalties shall accrue on account of taxes included in the agreement, after the execution of the agreement, and the payment of the first installment and during such time as such person shall not be in breach of the agreement.

(Prior code § 8520)

The amount of any license tax and penalty imposed by 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, for the amount of any delinquent license tax and penalties.

(Prior code § 8526)

All remedies prescribed in 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.

(Prior code § 8527)

It is unlawful for any person to violate any of the provisions of this chapter, or to knowingly or intentionally misrepresent to any officer or employee of this city any material fact in procuring the license or permit provided for in this chapter.

(Ord. 378 § 5, 1985: prior code § 8529)

The collector may make rules and regulations, not consistent with the provisions of this chapter, as may be necessary or desirable to aid in the enforcement of the provisions of this chapter.

(Prior code § 8524)

It shall be the duty of the collector, and he is directed to enforce each and all of the provisions of this chapter, and the chief of police shall render such assistance in the enforcement hereof as may from time to time be required by the collector or the city council.

(Prior code § 8525 (part))

The collector, in the exercise of the duties imposed upon him hereunder, 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.

(Prior code § 8525 (part))

The collector and each and all of his assistants and any police officer shall have the power and authority upon obtaining an inspection warrant therefor, to enter, free of charge, and at any reasonable time, any place of business required to be licensed herein, and demand an exhibition of its license. Any person having such license theretofore issued in his possession or under his control, who wilfully fails to exhibit the same on demand, shall be guilty of a misdemeanor and subject to the penalties provided for by the provisions of this chapter. It shall be the duty of the collector and each of his assistants to cause a complaint to be filed against any and all persons found to be violating any of such provisions.

(Prior code § 8525 (part))

A. Neither the adoption of this chapter nor its superseding of any portion of any other ordinance of the city or any other chapter of the municipal code, shall in any manner be construed to affect prosecution for violation of any other ordinance committed prior to the effective date hereof, nor shall it be construed as a waiver of any license or any penal provision applicable to any such violation, nor shall it be construed to affect the validity of any bond or cash deposit required by any ordinance to be posted, filed or deposited, and all rights and obligations thereto unto appertaining shall continue in full force and effect.

B. Where the license for revenue purposes has been issued to any person by the city and the tax paid for the business for which the license has been issued under the provisions of any ordinance or chapter of the municipal code heretofore enacted and the term of such license has not expired, then the license tax prescribed for such business by this chapter shall not be payable until the expiration of the term of such unexpired license.

(Prior code § 8528)

If any section, subsection, sentence, clause, phrase or portion of this chapter is for any reason held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of this chapter. The city council of this city declares that it would have adopted this chapter and each section, subsection, sentence, clause, phrase or portion thereof, irrespective of the fact that any one or more sections, subsections, clauses, phrases or portions be declared invalid or unconstitutional.

(Prior code § 8530)

Every person transacting and carrying on a business taxable under the provisions of this chapter shall pay, as an additional business license tax, at the time of such person's initial application, an application fee as set by city council resolution on a one-time basis. Such tax shall not be payable for any renewal or renewals of the annual business license.

(Ord. 336 § 1, 1982: prior code § 8522.1)

Every person not having a fixed place of business within the city who engages in business within the city and is not subject to the provisions of Sections 5.04.410 through 5.04.580, shall pay a license tax at the same rate prescribed herein for persons engaged in the same type of business from and having a fixed place of business within the city.

(Prior code § 8523)

Every person transacting and carrying on the businesses enumerated in this section shall pay a license tax as follows: Retailing, manufacturing, fabricating, wholesaling, processing, jobbing, professions, semi-professions and businesses not specifically enumerated in this chapter. The business of conducting, managing in any retail business or otherwise engaging in the selling of goods, wares, merchandise or other things of value at a fixed place of business in the city; or of manufacturing, fabricating, wholesaling, processing or jobbing of any goods, wares, merchandise or things of value or each and every trade, profession or occupation carried out within the city, not otherwise specifically enumerated or taxed in this chapter, an annual license tax based upon a basic tax on the business and the average number of persons employed in such business according to the master rate and fee schedule adopted by the city council and updated from time to time.

(Ord. 480 § 2 (part), 1992)

A. Every person selling or offering for sale any bankrupt, assigned or damaged goods, wares and merchandise of any nature or kind, shall be taxed at the rate set forth in the master rate and fee schedule adopted by the city council and updated from time to time.

B. This section shall not apply to any stock of goods owned by any person having a regular fixed place of business in this city, whose stock of goods has been damaged by fire, water, wreck or other such calamity occurring in the city.

(Ord. 480 § 2 (part), 1992)

Every place of business where a warehouse is kept for storage of merchandise or goods and where the warehouse is not used as a warehouse for a business otherwise taxed under this chapter, shall be taxed at the rate set forth in the master rate and fee schedule adopted by the city council and updated from time to time.

(Ord. 480 § 2 (part), 1992)

Every person conducting or carrying on the business of pawnbroking, shall be taxed at the rate set forth in the master rate and fee schedule adopted by the city council and updated from time to time.

(Ord. 480 § 2 (part), 1992)

A. For every person who makes wholesale, retail or service deliveries from wagons, tracks or other vehicles who does not pay a city license tax under the provisions of any other section of this chapter, the license tax shall be determined by the master rate and fee schedule adopted by the city council and updated from time to time.

B. This tax shall apply to any business which delivers goods, wares or merchandise or which takes orders for future delivery, unless such business is exempt from such tax under state or federal law.

(Ord. 480 § 2 (part), 1992)

A. The business of peddling or soliciting the sale of any goods, wares, merchandise or other things of value, not otherwise specifically licensed by this chapter, shall be taxed at the rate set forth in the master rate and fee schedule adopted by the city council and updated from time to time.

B. The word "peddling" means and includes traveling or going from place to place, or from house to house, within the city, and peddling, hawking, vending or selling of any goods, wares or merchandise carried or caused to be carried or conveyed by or with the person peddling, hawking, vending or selling the same.

C. No license shall be required of any person peddling any such foods or wares made or produced solely by the person peddling the same.

D. The provisions of this section shall not apply to commercial travelers or agents selling goods, wares or merchandise to dealers at wholesale, or to persons who use the purchased goods, wares or merchandise in the making of a product to be manufactured in the city, or to persons exempt under the interstate commerce laws, or to persons selling or peddling fruit, melons and vegetables from wagons or other vehicles if fifty percent or more of such products are planted, cultivated and harvested or picked by the person selling such products. If less than fifty percent of the fruit, melons and vegetables are not grown by the peddler, Section 5.04.450 of this chapter shall apply.

(Ord. 480 § 2 (part), 1992)

Certain door-to-door salespersons who are engaged in the business of retail sales of tangible household goods, wares or merchandise, and who are certified as the duly authorized representative or agent to transact business on behalf of an established company having a fixed place of business for more than one year within the state shall pay an annual license according to the master rate and fee schedule adopted by the city council and updated from time to time.

(Ord. 480 § 2 (part), 1992)

The business of renting or leasing passenger cars, trucks, trailers, tractors, major farm equipment and similar vehicles and equipment shall be taxed according to the master rate and fee schedule adopted by the city council and adopted from time to time.

(Ord. 480 § 2 (part), 1992)

Every taxicab operator shall first procure a license and pay an annual license fee, and a fee for each cab operating within the city, according to the master rate and fee schedule adopted by the city council and updated from time to time.

(Ord. 480 § 2 (part), 1992)

A. For every person maintaining, renting, leasing, operating, offering for operation or letting the use of any coin-operated machine, license tax shall be paid according to the master rate and fee schedule adopted by the city council and updated from time to time.

B. Any person financially interested or benefitted in any way from the operation of the type of machine described in subsection (A) of this section, be it either as owner, lessor, lessee or otherwise of the machine, or as the owner of the establishment wherein the machine is operated, shall be jointly and severally liable for the payment of the license tax.

C. The provisions of this subsection are not applicable to any vending machines maintained and owned by the proprietor of an established place of business if the following conditions exist:

1. The machine is owned, serviced and maintained by the proprietor of an established place of business who is the holder of a business license which is issued for the place of business where the machine is maintained and operated;

2. The machine vends only tangible personal property which is owned by such proprietor.

(Ord. 480 § 2 (part), 1992)

A. Every person constructing, erecting, installing, maintaining or operating outdoor advertising signs, structures, billboards, signboards or similar devices other than signs as provided in subsection (B) of this section shall pay an annual license fee computed according to the master rate and fee schedule adopted by the city council and updated from time to time.

B. Signs located on the premises of a licensed business, which refer only to such business and signs located entirely on real estate which is thereby offered for sale, rent or lease, shall not be included in computing the tax imposed by this section.

(Ord. 480 § 2 (part), 1992)

A. Every person engaged in the business of conducting a theater at an established place of business within a permanent building, or at an established place of business constructed for the theatrical purposes of the type commonly referred to and called a "drive-in theater," shall pay a license tax which shall be established according to the master rate and fee schedule adopted by the city council and updated from time to time.

B. The rates and fees payable under this section shall also apply to musical, vocal, theatrical or operatic concerts or performances.

C. For every person engaged in the business of conducting an open-air theater or tent show wherein vaudeville, comic, dramatic or operatic productions or performances are given or motion pictures shown or exhibited, as an independent business and not as a part of any other business or entertainment, the license tax shall be set according to the master rate and fee schedule adopted by the city council and updated from time to time.

(Ord. 480 § 2 (part), 1992)

The carrying on of the business of providing entertainment as defined in Section 5.40.010 of this chapter shall be required to pay a business license fee pursuant to the class of entertainment business being conducted according to the master rate and fee schedule adopted by the city council and updated from time to time.

(Ord. 480 § 2 (part), 1992)

For every person conducting a dance, not being a governmental, school district or charitable organization having an income tax exemption under the Internal Revenue Code of the United States, shall pay a license fee according to the master rate and fee schedule adopted by the city council and updated from time to time.

(Ord. 480 § 2 (part), 1992)

Every carnival, circus, animal collection, acrobatic exhibition, juggler, magician, sleight-of-hand exhibitor, sideshow, flying hammer, merry-go-round, ferris wheel, other riding devices or games of skill, strength or physical endurance, shall be taxed at the rate set forth in the master rate and fee schedule adopted by the city council and updated from time to time.

(Ord. 480 § 2 (part), 1992)

Multiple dwellings and apartments of two or more dwelling units, motels, hotels, bed and breakfast inns and roominghouses with two or more rooms, rest homes and sanitariums with a capacity of two or more shall be taxed according to the master rate and fee schedule adopted by the city council and updated from time to time.

(Ord. 480 § 2 (part), 1992)

Each labor housing facility shall pay an annual license tax, based upon the minimum number of agricultural or industrial workers housed in the camp on any day during the preceding fiscal year at the rate set forth in the master rate and fee schedule adopted by the city council and updated from time to time.

(Ord. 480 § 2 (part), 1992)

For each home occupation constituting a business and not otherwise specifically enumerated or taxed in this chapter, an annual license tax shall be paid pursuant to Section 5.04.410 of this chapter. Where a commercial vehicle is not used in conjunction with the home occupation, the annual license tax shall be established according to the master rate and fee schedule adopted by the city council and updated from time to time.

(Ord. 480 § 2 (part), 1992)

A. The license fees for individual and group outdoor sales shall be set according to the master rate and fee schedule adopted by the city council and updated from time to time. Individuals who are members of a group which is exempt from payment of a license fee shall pay an individual license fee applicable in such circumstances as set forth in the master rate and fee schedule unless they establish that all proceeds from the sale go to the exempt group.

B. This section shall not apply to local charitable nonprofit organizations engaged in fundraising activities.

C. This section shall not apply to state-licensed auctioneers whose principal place of business is not within the city as required by state law.

(Ord. 480 § 2 (part), 1992)

The owner of any one-family, condominium or townhouse dwelling unit located in any zone within the city which is rented, leased or subleased, in full or part, shall pay an annual license tax according to the master rate and fee schedule adopted by the city council and updated from time to time.

(Ord. 480 § 3, 1992)

Payment of all taxes, assessments, and interest shall be required as a condition precedent to seeking judicial review of the validity or application of any such taxes, assessments, or interest imposed by the city pursuant to this Chapter 5.04.

(Ord. No. 709, § 1, 2-22-2016)