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Earlier editions: 2026-09

Title 5 — BUSINESS TAXES, LICENSES AND REGULATIONS

Chowchilla Municipal Code Ch. 5.08 License Fee Schedules and Regulations

Chowchilla Municipal Code · 2026-10 edition · updated 2026-10-04 · Chowchilla

Cite as: Chowchilla Municipal Code Chapter 5.08 · Text as of 2026-10-04

5.08.010 - License fees—Payment required.

The amount or rate of license fees to be paid to the city by any persons engaged in or carrying on any trade, calling, profession or occupation shall be from time to time set by resolution of the city council. Such license fee shall be paid by every person engaged in carrying on any trade, calling, profession or occupation in the city.

(Ord. 314-80 § 1, 1980: prior code § 11-11)

Exceptions & meaning →

5.08.020 - License fees—Determined as percentage of gross receipts when—Exceptions.

A. Every person conducting, carrying on or managing at a fixed place of business in the city any business, as such term is defined in Section 5.04.010, shall pay a license fee at the percentage of the gross receipts, as determined by resolution of the city council, directly attributable to license holder's business.

B. Any license issued by the city pursuant to this section may be revoked for failure of the license holder and require him to submit a copy of the State Sales and Use Tax returns filed relative to such business, and a copy of any other statement filed with any government entity by him or by any other individual or firm owning such business disclosing the gross receipts received from such business.

C. The provisions of this section shall not extend to or include:

  1. Any business expressly defined or otherwise provided for in this chapter or Chapter 5.04;

  2. The business of merchandising at wholesale, except where specifically mentioned in this chapter or Chapter 5.04;

  3. The business of manufacturing, provided the products are sold at wholesale, unless specifically mentioned in this chapter or Chapter 5.04;

  4. Businesses carried on under licenses pursuant to provisions of this code or other city ordinances not repealed by this chapter or Chapter 5.04;

  5. Any business exempt from the imposition of a license by the Constitution of the state or the Constitution of the United States;

  6. Persons employed by other persons. A person shall be presumed to be "employed" by another if either:

a. The other person is required by either the state of California or the United States of America to pay taxes which are generally related to such a relationship, (including but not limited to Social Security taxes, (also known as "FICA"), California State Disability Insurance, (also known as "SDI"), federal withholding tax or state withholding tax), or

b. If the other person is paying premiums for Workers Compensation Insurance for the person, or

c. If the city otherwise reasonably determines that an employment relationship exists.

  1. Swap meets, flea markets, and open-air markets.

(Ord. 372-90 § 2, 1990; Ord. 295-78 § 5 (part), 1978: prior code § 11-12)

(Ord. No. 469-14, § 3, 9-9-2014)

Exceptions & meaning →

5.08.030 - Exemptions for certain business and occupations.

The provisions of this chapter and Chapter 5.04 shall not be deemed or construed to require the payment of a license to conduct, manage or carry on the following business or occupations:

A. Any institution or organization which is conducted, managed or carried on wholly for the benefit of charitable purposes or from which profit is not derived, either directly or indirectly, by any person; nor shall any license be required for the conducting of any entertainment, concert, exhibition or lecture on scientific, historical, literary, religious or moral subjects whenever the receipts of any such entertainment, concert, exhibition or lecture are to be appropriated to any church or school or to any religious or benevolent purpose within the city, nor shall any license be required for the conducting of any entertainment, dance, concert, exhibition or lecture by any religious, charitable, fraternal, educational, military, state, county or municipal organization or association whenever the receipts of any such entertainment, dance, concert, exhibition or lecture are to be appropriated for the purposes and objects for which such association or organization was formed and from which profit is not derived, either directly or indirectly, by any person; provided, that nothing in this section shall be deemed to exempt any such institution or organization from complying with the provisions of this code or any other ordinance of the city requiring such institution or organization to obtain a permit from the proper board, commissioner or officer to conduct, manage or carry on any profession, trade, calling or occupation; provided further, that such institution or organization shall file with the collector satisfactory proof by affidavit that the receipts of such business are to be used for the purposes specified in this subsection A;

B. In any case where the payment of a license would cast a burden upon the right to engage in commerce with foreign nations or among the several states or conflict with the regulations of the United States Congress respecting interstate commerce. Any applicant claiming exemption upon that ground shall file a verified statement with the collector, disclosing the interstate or other character of his business entitling it to such exemption. Such statement shall contain the name and location of the company or firm for which orders are to be solicited or secured, the name and address of the nearest local or state manager, the kind of goods, wares and merchandise to be delivered, the place from which the same are to be shipped or forwarded, the method of solicitation or taking orders, the location of any warehouse, factory or plant within the state, the method of delivery, the name and location of the residence of the applicant and any other facts necessary to establish such claim or exemption. A copy of the order blank, contract form or other papers used by such person in taking orders shall be attached to the affidavit for the information of the collector. If it appears that the applicant is entitled to such exemption, the collector shall forthwith issue a free license;

C. Veterans and Active Duty Exemption. Any applicant who is an active-duty service member, or a veteran honorably discharged or retired from the United States Armed Forces, and who operates as a sole proprietor, shall be exempt from payment of city business license fees. The exemption shall not apply to partnerships, corporations, limited liability companies, or other business entities. Verification of qualifying status shall be provided by documentation acceptable to the city, such as a DD-214, military identification card, or equivalent.

D. The actual grower and producer of ranch, farm, orchard, vineyard or poultry produce or products who, by himself or by an agent or employee, sells or delivers to the market or at the loading platform such produce or products actually produced or grown by him; provided, that such grower or producer shall file with the collector an affidavit, setting forth his name and address, the amount and variety of product he proposes to sell or deliver, the place where such products are grown and produced by him and not purchases for resale, either directly or indirectly, that he personally or by an agent or employee, whose name shall be designated in the affidavit, intends to vend or deliver the same, and that he is the owner of the vehicle in which the same is transported;

E. Any "cafe musician" (which, for the purposes of this section, means playing a musical instrument in any place or establishment where food or alcoholic beverages are sold, offered for sale or given away), who is an employee, or independent contractor of such a place or establishment; "cafe musician" does not include an owner, manager or operator of such place or establishment;

F. No license fee for the privilege of auctioning real estate may be collected from any real estate auctioneer whose business is limited exclusively to auctioning real estate, except by the city in which he has a permanent place of business.

(Ord. 295-78 § 5 (part), 1978: prior code § 11-13)

(Ord. No. 534-25, § 1, 11-25-2025)

Exceptions & meaning →

5.08.040 - Master business license for swap meets, flea markets, and open-air markets.

A. Any operator of a swap meet, flea market or open-air market shall obtain a business license from the city and shall comply with and be subject to all of the requirements set forth in Chapter 5.04 and Chapter 5.08, except as otherwise specifically provided herein this Section 5.08.040.

B. A business license issued to an operator of a swap meet, flea market or open-air market shall be deemed to cover any vendor for purposes of the swap meet, flea market or open-air market.

(Ord. No. 469-14, § 2, 9-9-2014)

Exceptions & meaning →

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