Article V — LICENSE TAXES

The amount of annual license tax due and payable by every person doing business within the city, except as otherwise specifically provided or exempted, is determined to be either that amount which is opposite the gross receipts range in paragraph (a), which is based upon gross receipts, or that amount which is calculated in accordance with paragraph (b), at the option of the person doing business. The minimum tax due under this section is fifty-three dollars ($53.00).

Option (a):

Annual Gross Receipts in dollars

Over But not Over Annual Tax

30,000 70,000 $53 plus .10 % over 30,000

70,000 100,000 $109 plus .090 % over 70,000

100,000 250,000 $146 plus .075 % over 100,000

250,000 350,000 $304 plus .050 % over 250,000

350,000 1,000,000 $374 plus .025 % over 350,000

1,000,000 5,000,000 $601 plus .0175 % over 1,000,000

5,000,000 7,000,000 $1,581 plus .0130 % over 5,000,000

7.000.000 10,000,000 $1,945 plus .0100 % over 7,000,000

10,000,000 and over $2,365 plus .075 % over 10,000,000

Option (b)

Flat Rate Basis: One hundred eighty-three dollars ($183.00) plus thirty dollars ($30.00) multiplied by number of employees not exceeding three hundred (300) plus fifteen dollars ($15.00) multiplied by number of employees in excess.

(Res. 34-99, Ord. 181, Sec. 2, 1978)

Every person who conducts the business of manufacturing shall pay a license tax computed as follows:

Twenty-eight dollars ($28.00) each employee up to ten (10)

Twenty dollars ($20.00) each employee next ten (10)

Fourteen dollars ($14.00) each employee next twenty (20)

Ten dollars ($10.00) each employee next fifty (50)

Ten dollars ($10.00) each employee thereafter.

The minimum tax is one hundred seventy-seven dollars ($177.00).

(Res. 34-99, Ord. 181, Sec. 2, 1978)

The license tax for the following professions or for any other professional or trade person not listed is two hundred thirteen dollars ($213.00) plus eighty-nine dollars ($89.00) for each associate and eighteen dollars ($18.00) for each employee.

Abstractor of Titles

Accountant, all types

Advertising Counsel

Agencies; Advertising, Employment, Public Relations, Travel

Agricultural Advisor or Consultant

Appraiser

Architect

Artist

Assayer

Assessor

Attorney at Law

Auditor

Bacteriologist

Bail Bond Broker

Blue Printer

Bookkeeping Service

Business Management Consultant

Certified Public Accountant

Chemical Engineer

Chemist

Chiropodist

Chiropractor

Civil Engineer

Collection Agency

Construction Engineer

Consultants or Advisors

Consulting Engineer

Credit Reporting Bureau

Dealers in Stocks, Bonds, and other Securities

Dental Hygienist

Dental Laboratories

Dentist

Designer or Illustrator

Detective or Detective Agency and Police Patrol

Draftsman

Drugless Practitioner

Electrical Engineer

Electrologist

Engraver

Escrow Company

Family Consultant

Feed, Grain, and Fruit Broker

Finance Company

Financial Consultants

Geologist

Herbalist

Hydraulic Engineer

Hypnotist

Illustrator or Show Car Writer

Industrial Relations Consultant

Insurance or Claims Adjuster

Interpreter

Interior Decorator

Investment Counselor

Labor Relations Consultant

Landscape Designer or Architect

Lapidary

Lithographer

Loan Company

Massage

Mechanical Engineer

Medical Laboratory

Mercantile Agency

Mining Engineer

Money Lender or Broker

Mortgage Banking Companies

Mortician

Naturopath

Oculist

Optician

Optometrist

Oral Surgeon

Osteopath

Photographer

Physician

Physiotherapist

Piano Tuner

Public Stenographer

Real Estate Broker

Real Estate Office

Roentgenologist

Sanitation Engineer

Savings and Loan

Sign Painter

Stocks and Bonds Broker

Structural Engineer

Surgeon

Surveyor

Tax Services

Taxidermist

Termite Inspector

Title Company

Tree Removing, Surgery, or Trimming

Tutoring

Veterinary

(Res. 34-99, Ord. 181, Sec. 2, 1978)

A.

Every person (1) who operates a mechanical amusement device or permits the device to be played or operated in his place of business or place under his control, or (2) who installs or maintains a mechanical amusement device in a place where it can be played or operated by persons in or about the place, or (3) in whose place of business a mechanical amusement device is placed for the use, patronage or recreation of the public or persons in or about the place, shall pay an annual license tax computed in accordance with subsection (B). "Mechanical amusement device" means a machine or device which upon the insertion of a coin, plug or token operates or may be operated for use as a game, contest or amusement.

B.

The license tax imposed under subsection (A) is as follows:

One hundred one dollars ($101.00) for each pinball machine.

One hundred one dollars ($101.00) for each miniature bowling alley.

One hundred one dollars ($101.00) for each music machine.

Sixty-three dollars ($63.00) for each mechanical amusement device not otherwise specified.

(Res. 34-99, Ord. 181, Sec. 2, 1978)

A.

Every person (1) who operates a coin operated vending or weighing machine, or permits the machine to be played or operated in his place of business or placed under his control, or (2) who installs or maintains vending or weighing machines in a place where it can be played or operated by persons in or about the place, or (3) in whose place of business a vending or weighing machine is placed for the use, patronage or recreation of the public or persons in or about the place shall pay an annual license tax computed in accordance with subsection (B) and (C).

B.

The license tax imposed under subsection (A) for each machine owned by a business separately licensed under this chapter is as follows:

Three dollars seventeen cents ($3.17) for each stamp machine.

Three dollars seventeen cents ($3.17) for each weighing machine.

Three dollars seventeen cents ($3.17) for each machine which requires one cent ($0.01) to five cents ($0.05) to operate.

Eight dollars fifty cents ($8.50) for each machine which requires not less than six cents ($0.06)nor more than twenty-four cents ($.024) to operate.

Sixteen dollars forty-eight cents ($16.48) for each machine which requires not less than twenty-five ($0.25) nor more than forty-nine cents ($0.49) to operate.

Twenty-eight dollars ($28.00) for each machine which requires fifty cents ($0.50) or more to operate.

C.

The license tax imposed upon a business limited exclusively to renting, leasing, or operating vending and weighing machines is as follows: seven dollars ($7.00) for each one thousand dollars ($1,000.00) of annual gross receipts for each machine. The minimum tax is sixty-three dollars ($63.00) per business.

(Res. 34-99, Ord. 181, Sec. 2, 1978)

A person owning a washing, drying or pressing machine who deals exclusively in laundry equipment shall pay a license tax of seven dollars ($7.00) for first one thousand dollars ($1,000.00) of annual gross receipts for all machines. One-half of one percent (.005%) (.50% of balance of annual gross receipts for each machine over the first one thousand dollars ($1,000.00). This tax does not apply to a machine located in a retail establishment.

(Res. 34-99, Ord. 181, Sec. 2, 1978)

A.

Every person required to have a license under Sections 5.04.330—5.04.350 shall file with the collector a list of the machines placed within the city by or for such person, giving the location, number, type and serial number of each machine.

B.

Every person required to have a license under Sections 5.04.330—5.04.350 shall place a label or card on each machine in plain sight, bearing the name, address and telephone number of such person.

C.

The collector shall issue one decal for each machine operated by a licensee. The licensee shall affix the decal to the machine thereto in place designated by collector to indicate that the tax is paid. The license may not be transferrable from one machine to another.

(Res. 34-99m Ord. 181, Sec. 2, 1978)

A person who owns dwelling unit or units being used as a rental shall pay:

Single Family $127.00

Duplex and multiple dwellings $127.00 for the first unit

$25.00 each additional unit

(Res. 34-99, Ord. 184, Sec. 1, 1978)

A person who owns a structure in which retail business or commercial activity is conducted by someone other than the owner shall pay a license tax of 3.8 cents per square foot or one hundred twenty-seven

dollars ($127.00), whichever is greater, for each separate and distinct business operated on the premises.

(Res. 34-99, Ord. 184, Sec. 1, 1978)

A person who owns a hotel, motel and a rooming house shall pay a license fee based upon the following schedule:

Rentable Rooms Fees

1 to 3 $53.00

4 to 9 $89.00

10 to 14 177.00

15 to 19 266.00

20 to 24 355.00

25 to 29 444.00

30 to 34 515.00

35 to 39 586.00

40 to 44 657.00

45 to 49 728.00

Plus $10.00 for each unit over 49.

(Res. 34-99, Ord. 181, Sec. 2, 1978)

The license tax for each performance of an athletic exhibition or contest is eighty-nine dollars ($89.00) if an admission is charged or donation solicited or accepted.

(Res. 34-99, Ord. 181, Sec. 2, 1978)

The license tax for an auctioneer is one hundred six dollars ($106.00) a day. A license tax is payable under this section for any person who sells or advertises for sale or arranges for the disposal to the highest bidder at a public auction any interest in real or personal property any place in the city.

(Res. 34-99, Ord. 181, Sec. 2, 1978)

The license tax for an auction house is two hundred thirteen dollars ($213.00) a day or eight hundred eighty-seven dollars ($887.00) a year. The license tax is payable for any place where an auction is held unless it is an established place of business in the city which has a current business license to operate a business other than auctions.

(Res. 34-99, Ord. 181, Sec. 2, 1978)

The license tax for a billiard or pool room is one hundred six dollars ($106.00) a year for the first table and fifty-three dollars ($53.00) a year for each additional table.

(Res. 34-99, Ord. 181, Sec. 2, 1978)

The license tax for a book agent is thirty-five dollars ($35.00) a day or one hundred seventy-seven dollars ($177.00) a year.

(Res. 34-99, Ord. 181, Sec. 2, 1978)

The license tax for a bowling alley is seventy-one dollars ($71.00) per alley a year.

(Res. 34-99, Ord. 181, Sec. 2, 1978)

A.

In this section carnival includes circus, fair, menagerie, tent show, exhibit, game of skill, ride.

B.

A person who conducts a carnival shall pay a license tax of seven hundred ten dollars ($710.00) for the first day and three hundred fifty-five dollars ($355.00) for each additional day.

C.

The city administrator shall reduce the tax to one hundred ninety dollars ($190.00) a day upon submission of satisfactory evidence that:

The carnival is an incidental part of an over-all business promotion activity conducted by an organized group of merchants licensed to do business in the city.

The carnival is sponsored by a tax-exempt, religious, charitable, fraternal, veteran, or education organization or association, or a school student body group for purpose of raising funds, and if the proceeds received by the sponsoring tax-exempt organization, association, or group are used entirely for the purpose for which the organization is formed.

The application for a reduced license tax or no license tax shall be accompanied by a confirmed copy of agreement or contract between the carnival operator and the sponsoring organization showing the agreement regarding division of the proceeds.

D.

Upon written application, the city administrator may waive the license tax for an amusement activity which is sponsored or conducted by a tax exempt, religious, charitable, fraternal, veteran, or education organization or association, or by a student body group, if the organization, association or group does not employ the services of a professional carnival operator to conduct the amusement activity.

(Res. 34-99, Ord. 181, Sec. 2, 1978)

The license tax for a Christmas tree lot and the sale of related items on the lot is fifty-three dollars ($53.00) per quarter. The tax may not be prorated. A cleanup fee in the amount of sixty-three dollars ($63.00) shall be deposited with the collector and shall be refunded if the premises have been cleaned to the satisfaction of the building inspector. This section does not apply to the holder of a valid business license who sells Christmas trees, wreaths, tree ornaments, and decorations from the place of business so licensed in conjunction with his other merchandise.

(Res. 34-99, Ord. 181, Sec. 2, 1978)

The license tax for a concert or play for which a fee is charged or donation solicited or accepted is eighty- nine dollars ($89.00) a day.

(Res. 34-99, Ord. 181, Sec. 2, 1978)

A.

Responsibility of contractors, subcontractors, land developers, and builders. Each contractor, subcontractor, developer, and builder, whether building for their own occupancy or not, shall file with the collector a full written list of all subcontractors performing any service whatever for the contractor or builder within the city for which a license is required under this chapter before any subcontractor begins work. A subcontractor subcontracting work is a contractor for the purpose of this section. The city may not give final inspection on a building, structure, or project until each contractor and subcontractor performing work is licensed.

B.

License Required. Every contractor and subcontractor doing work in the city and every person acting as an owner-builder who builds a building or structure for sale shall pay the license tax provided in this section. The sale or offering for sale of two (2) or more buildings or structures within one year following the completion of the building or structure is presumptive evidence that the building or structure was built for the purpose of sale.

C.

License Tax. The license tax for a contractor, subcontractor, developer, or builder is as follows:

For a person with a fixed place of business in the city, one hundred fifty dollars ($150.00) per year, if gross receipts are under one hundred fifty thousand dollars ($150,000.00) for previous calendar year. If gross receipts are one hundred fifty thousand dollars ($150,000.00) or more, the tax is as follows:

Annual Gross Receipts in Dollars

Over But Not Over Annual Tax

150,000 250,000 $150.00 + .0375% over

250,000 350,000 151.90 + .025% over 250,000

350,000 1,000,000 186.90 + .0125% over 350,000

1,000,000 5,000,000 300.65 + .0087% over 1,000,000

5,000,000 7,000,000 790.65 + .0065% over 5,000,000

7,000,000 10,000,000 972.65 + .0050% over 7,000,000

10,000,000 and over 1,182.65 + .0375% over 10,000,000

For a person doing business in the city but not having a fixed place of business in the city, eighty-seven dollars ($87.00) per half year or one hundred fifty dollars ($150.00) per year, if gross receipts for work performed in the city the previous calendar year are under one hundred fifty thousand dollars ($150,000.00). If gross receipts are one hundred fifty thousand dollars ($150,000.00) or more, the license tax shall be fifty percent (50%) per half year or one hundred percent (100%) per year of the above schedule. The tax for a person not having a fixed place of business in the city may not be prorated.

(Res. 34-99, Ord. 181, Sec. 2, 1978)

The license tax for holding or conducting a public dance where an admission fee is charged is thirty-five dollars ($35.00) a day or three hundred fifty-five dollars ($355.00) a year. The holder of a license to conduct

a dancing academy or school is not required to pay the tax imposed by this section if the public dance is conducted at the same location and under the same management as the academy or school.

(Res. 34-99, Ord. 181, Sec. 2, 1978)

A.

The license tax for carrying on an exhibition or show is thirty-five dollars ($35.00) a day.

B.

In this section "exhibition" or "show" includes the following, where a fee is charged or donation is accepted.

Reptile, ostrich or wild animal farm or exhibition.

House or garden exhibit.

Dog, cat, livestock or fish show.

Arts and crafts exhibit.

Lecture, entertainment, show or exhibition not otherwise specifically provided for in this article.

(Res. 34-99, Ord. 181, Sec. 2, 1978)

A.

The license tax for a person engaged in the business of distributing handbills is five dollars ($5.00) a day per person if distributed by a licensed business having a fixed place of business in the city; otherwise, the tax is twenty-three dollars ($23.00) a day per person, with a maximum of one hundred six dollars ($106.00) a day.

B.

The term "handbill" includes any handbill, dodge, circular, folder, booklet, letter, card, pamphlet, sheet, poster, sticker, banner, notice or other written, printed or painted matter which advertises a business,

person or product.

(Res. 34-99, Ord. 181, Sec. 2, 1978)

The license tax for itinerant vendor is eighty-nine dollars ($89.00) a day or three hundred fifty-five dollars ($355.00) a quarter.

(Res. 34-99, Ord. 181, Sec. 2, 1978)

The license tax for a person engaging in the loan or rental of a loud speaker is thirty-five dollars ($35.00) a vehicle or system.

(Res. 34-99, Ord. 181, Sec. 2, 1978)

The license tax for carrying on the business of a lunch wagon, ice cream or other refreshment wagon is one hundred sixty dollars ($160.00) a vehicle a year.

(Res. 34-99, Ord. 181, Sec. 2, 1978) (Ord. 458, 2015)

The license tax for a motion picture theater is five hundred thirty-two dollars ($532.00) per year.

(Res. 34-99, Ord. 181, Sec. 2, 1978)

The license tax for a night club is eight hundred eighty-seven dollars ($887.00) per year.

(Res. 34-99, Ord. 181, Sec. 2, 1978)

The license tax for each peddler is fifty-three dollars ($53.00) a day, one hundred sixty dollars ($160.00) a quarter, two hundred forty-eight ($248.00) for a half year or four hundred twenty-six dollars ($426.00) a year.

(Res. 34-99, Ord. 181, Sec. 2, 1978)

The license tax for rummage or second-hand sale or flea market is eighteen dollars ($18.00) a day or three hundred fifty-five dollars ($355.00) a year.

(Res. 34-99, Ord. 181, Sec. 2, 1978)

The license tax for the installation or operation of a steropticon, motion picture machine, searchlight or similar device intended to attract the attention of the public and visible from a street or other public place is twenty-five dollars ($25.00) a day if such operation is approved by the city council.

(Res. 34-99, Ord. 181, Sec. 2, 1978)

Every person not having a fixed place of business within the city, and not otherwise licensed or classified under this chapter who delivers merchandise of any kind by vehicle, or who produces any service by the use of vehicle in the city and has more than four (4) deliveries per year, shall pay seventy-six dollars ($76.00) for the first vehicle and twenty-five dollars ($25.00) for each additional vehicle.

(Res. 34-99, Ord. 181, Sec. 2, 1978)

A.

A solicitor employed by a regularly established business in the city holding a valid license shall pay a license tax of eighteen dollars ($18.00) a quarter, thirty-five dollars ($35.00) a half year or seventy-one dollars ($71.00) a year. For the purpose of this section, "employed by" means that the person is on the payroll of the business. The license tax for every other solicitor is fifty-three dollars ($53.00) a day, one hundred sixty dollars ($160.00) a quarter, two hundred forty-eight ($248.00) a half year, or four hundred twenty-six dollars ($426.00) a year.

B.

This section does not apply to a salesman or solicitor regularly employed by a wholesale house or jobber who takes or solicits orders from retailers or other merchants conducting a regularly established place of business in the city.

(Res. 34-99, Ord. 181, Sec. 2, 1978)

A.

The license tax for operation of a swap meet is eighteen dollars ($18.00) a day or one hundred seventy- seven dollars ($177.00) a quarter, or three hundred fifty-five dollars ($355.00) a year.

B.

"Swap Meet" is any location, enclosure, lot, or building where two (2) or more persons assemble to trade, barter, or sell real or personal property other than in the ordinary course of business.

(Res. 34-99, Ord. 181, Sec. 2, 1978)

A.

The license tax for soliciting from a telephone located in the city is thirty-five dollars ($35.00) a day, one hundred twenty-four dollars ($124.00) a quarter, two hundred thirteen dollars ($213.00) a half-year or three hundred fifty-five dollars ($355.00) a year for a person so engaged.

B.

This section does not apply to salesmen or solicitors regularly employed by a wholesale house or jobber who takes or solicits orders from retailers or other merchants conducting a regularly established place of business in the city.

(Res. 34-99, Ord. 181, Sec. 2, 1978)

A.

The license tax imposed by this section is intended to apply to the following: A nationally recognized firm which utilizes agents, employees or self-employed representatives who are permanent residents of the city or the surrounding area and who are assigned a specific territory over which they carry samples and take orders for merchandise upon a regularly established schedule. This description is intended to apply to firms and their representatives engaging in business conducted similarly to that of Fuller Brush or Avon Products.

B.

The license tax imposed for a person engaging in the business described in subsection A is one hundred seventy-seven dollars ($177.00) a year for the firm. In addition, each agent, employee and self-employed representative shall pay an annual fee on the following basis:

Hours Worked Per Year Annual Fee

Less than 500 $53.00

500 through 1,000 $71.00

Over 1,000 $124.00

(Res. 34-99, Ord. 181, Sec. 2, 1978)

The license tax for a utility which does not operate under a franchise granted by the city is seventy-five percent (75%) of the gross receipts tax as computed in Section 5.04.300, option (a). The option available under option (b) in Section 5.04.300 does not apply.

(Res. 34-99, Ord. 181, Sec. 2, 1978)

Every person not having a fixed place of business within the city who engages in business within the city and is not specifically mentioned in this chapter shall pay a license tax at the same rate prescribed for a person engaged in the same type of business which has a fixed place of business in the city.

(Res. 34-99, Ord. 181, Sec. 2, 1978)

The license tax for a warehouse located in the city and used for storage and no business conducted therefrom or used in connection with a licensed business in the city is one hundred one dollars ($101.00) a year.

(Res. 34-99, Ord. 181, Sec. 2, 1978)

The rate of the License tax payable for the license period commencing July 1, 1978, and for each fiscal year thereafter shall be subject to adjustment as follows: The base for computing the adjustment is the Official Consumers Price Index (All Items - 1967 Base) published by the United States Department of Labor, Bureau of Labor Statistics, for the San Francisco-Oakland Metropolitan Area (Index), which is published for the month of March, 1978 (Beginning Index). If the Index published for the (July 1-June 30 fiscal year) (Extension Index) has increased over the Beginning Index, the license tax for the next fiscal year shall be set by multiplying the license tax in effect for the fiscal year coming to a close by a fraction, the numerator of which is the Extension Index and the denominator of which is the Beginning Index. In no case shall the license tax be less than described in this ordinance. If the Index has changed so that the base year differs from that described above, the Index shall be converted in accordance with the conversion factor published by the United States Department of Labor, Bureau of Labor Statistics. If the Index is discontinued or revised during the term, such other Government Index or computation with which it is replaced shall be used in order to obtain substantially the same result as would be obtained if the Index had not been discontinued or revised.

(Ord. 181, Sec. 2, 1978)

If a licensee or applicant believes that his individual business is not assigned to the proper classification because of circumstances peculiar to it, as distinguished from other businesses of the same kind, he may apply to the collector for reclassification. The application shall contain such information as the collector requires in order to determine whether the business is properly classified. The collector shall conduct an investigation following which he shall assign the applicant's individual business to the classification shown to be proper on the basis of the investigation. The proper classification is that classification which, in the opinion of the collector, most nearly fits the applicant's business. The reclassification is not retroactive, but applies at the time of the next regularly ensuing calculation of the applicant's tax. No business shall be classified more than once during a year.

(Ord. 181, Sec. 2, 1978)