Clovis Municipal Code Art. 2 License Fees

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Article 2 entitled “Fees”, consisting of Sections 3.1.201 through 3.1.273, codified from Ordinance No. 248, as amended by Ordinance Nos. 309, 312, 422, effective May 31, 1967, 442, effective March 20, 1968, 71-12, effective June 2, 1971, 74-21, effective July 17, 1974, 75-35, effective October 2, 1975, and 78-26, effective June 19, 1978, enacted by Ordinance No. 78-27, effective June 28, 1978, amended in its entirety by Ordinance No. 79-18, effective July 1, 1979.

The amount of business registration and tax certificate fees due pursuant to this article shall be determined as follows:

(a) Issuance of first tax certificate. The first tax certificate shall be as provided in subsection (f) of this section. If the period of the first tax certificate is less than one year, the minimum registration fee shall be prorated to the calendar quarter in which business is commenced.

(b) Transfer of tax certificate. Any person applying for a transfer or change in a tax certificate shall pay ten and no/100ths dollars ($10.00) for any such transfer or change.

(c) Lost tax certificate. A charge of five and no/100ths dollars ($5.00) shall be paid for each duplicate tax certificate issued.

(d) Gross receipts. For businesses whose registration fee is on the basis of gross receipts, the rates per thousand dollars of gross receipts for each classification shall be as follows:

(e) Catchall. For those businesses having tax certificates based on set fees, the registration fees shall be as follows:

(f) Minimum fees. Except as otherwise provided in this article, every person doing business within the City shall pay a minimum annual registration fee of eighty and no/100ths dollars ($80.00). Where evidence is provided to the satisfaction of the Director of Finance that any person does not conduct business for the full calendar year, the fee shall be prorated for the calendar quarters in which business is conducted.

(g) Maximum fees. No person doing business within the City shall pay more than a maximum annual registration fee of two thousand and no/100ths dollars ($2,000.00).

(h) Fee adjustments. The minimum registration fee as specified in subsection (f) of this section, the maximum registration fee as specified in subsection (g) of this section, and all flat registration fees as specified in subsection (e) of this section shall be adjusted in December of each year, based on the percentage change in the Consumer Price Index for All Urban Consumers for the State of California, as established by the California Department of Industrial Relations, for the period from October of the prior year to October of the current year. The amount of increase shall be added to the registration fee then in effect, rounded to the nearest fifty cents ($0.50). The new registration fee shall be in effect for the next succeeding calendar year.

(i) Small home-based businesses with total yearly gross revenues (both outside and within the Clovis City limits) of less than five thousand and no/100ths dollars ($5,000.00) will be charged a reduced registration fee of fifty and no/100ths dollars ($50.00). Small home-based businesses that have no earnings within the City of Clovis and have in excess of five thousand and no/100ths dollars ($5,000.00) outside the City of Clovis will not be eligible for this reduced registration fee. Pursuant to subsection (h) of this section, this reduced registration fee shall be adjusted in December of each year, based on the percentage change in the Consumer Price Index for All Urban Consumers for the State of California, as established by the California Department of Industrial Relations. The amount of increase shall be added to the registration fee then in effect, rounded to the nearest fifty cents ($0.50). The new registration fee shall be in effect beginning in the 2010 calendar year.

(§ 2, Ord. 79-18, eff. July 1, 1979; as amended by § 1, Ord. 82-7, eff. March 31, 1982, § 1, Ord. 82-16, eff. July 7, 1982, § 1, Ord. 84-27, eff. December 5, 1984, and §§ I and II, Ord. 85-33, eff. January 15, 1986; § 1, Ord. 09-13, eff. August 5, 2009; § 1, Ord. 18-17, eff. August 8, 2018)

Whenever there are included within the gross receipts used to determine the business registration fee of a business amounts which reflect sales for which credit is extended, and such amounts prove uncollectible in a subsequent year, those amounts may be excluded from the gross receipts in the year they prove to be uncollectible; provided, however, if the whole or a portion of such amounts excluded as uncollectible are subsequently collected, they shall be included in the amount of gross receipts for the period when they are recovered.

(§ 2, Ord. 79-18, eff. July 1, 1979; § 1, Ord. 18-17, eff. August 8, 2018)

(a) Every person engaged in the business of providing amusements, entertainment, or recreation, and not otherwise specifically registered by the other provisions of this article, shall pay an annual registration fee for each thousand dollars of gross receipts as specified in Section 3.1.201.

(b) The business of providing amusements, entertainment, or recreation shall include, but not be limited to, the following: theatrical and musical entertainments, all shows and exhibits, exhibiting motion pictures, sports and athletic exhibitions and contests, pool and billiard rooms, bowling alleys, golf courses, circuses, and penny arcades.

(§ 2, Ord. 79-18, eff. July 1, 1979; § 1, Ord. 18-17, eff. August 8, 2018)

Every person engaged in the business of selling or leasing new or used motor vehicles at retail shall pay a registration fee for each thousand dollars of gross receipts as specified in Section 3.1.201.

(§ 2, Ord. 79-18, eff. July 1, 1979; § 1, Ord. 18-17, eff. August 8, 2018)

(a) Every person engaged in the business of a food store shall pay a registration fee for each thousand dollars of gross receipts as specified in Section 3.1.201.

(b) “Food store” shall include any business in which the principal activity of the business consists of the sale of foodstuffs intended for human consumption but shall not include restaurants or any other business where food products are prepared on the premises for immediate consumption.

(§ 2, Ord. 79-18, eff. July 1, 1979; § 1, Ord. 18-17, eff. August 8, 2018)

(a) Every person engaged in the business of providing business or personal services not specifically registered by the other provisions of this article shall pay a registration fee for each thousand dollars of gross receipts for services performed within the City as specified in Section 3.1.201.

(b) “Business and personal services” shall mean any business providing services, repairs, or improvements to or on real and personal property, renting or leasing personal property to businesses or persons, or providing services to persons, such as, but not limited to, laundries, cleaning and dyeing, shoe repair, barber and beauty shops, and photographic studios.

(§ 2, Ord. 79-18, eff. July 1, 1979; § 1, Ord. 18-17, eff. August 8, 2018)

(a) Every person conducting and carrying on a business and who is licensed as a contractor by the State and who undertakes to, or offers to undertake to, or purports to have the capacity to undertake to, or submits bids to, or does himself or by or through others construct, alter, repair, add to, subtract from, improve, move, wreck, or demolish any building, highway, road, railroad, excavation, or other structure, project, development, or improvement, or do any part thereof, including the erection of scaffolding or other structures or works in connection therewith, is defined as a contractor. The term “contractor,” as used in this section, shall also include a subcontractor or specialty contractor. Every contractor shall pay an annual registration fee for each thousand dollars of gross receipts for work engaged in at sites within the City as specified in Section 3.1.201. For those contractors whose offices are located within the City, the registration fee shall be based on the total gross receipts, regardless of the location of the job or project.

(b) Any person subject to registration under the provisions of this section may exclude from the gross receipts the portion of those receipts paid to subcontractors provided a list of such subcontractors and the amounts of payments are reported to the Finance Department on a form prescribed by the Director of Finance.

(§ 2, Ord. 79-18, eff. July 1, 1979; § 1, Ord. 18-17, eff. August 8, 2018)

(a) Every person engaged in the business of manufacturing and processing any goods, wares, merchandise, articles, or commodities at a fixed place of business within the City shall pay an annual registration fee for each thousand dollars of gross receipts as specified in Section 3.1.201.

(b) Whenever (1) there are no gross receipts because the manufacturing process within the City does not result in a finished product; (2) it is shown to the satisfaction of the Finance Department that the tax certificate holder’s present method of accounting, using generally accepted principles of accounting consistently applied, does not permit it to determine gross receipts; or (3) the final product consists principally of component parts manufactured elsewhere by the tax certificate holder, the following alternate method of calculating gross receipts under this section shall be used: the total of all expenses incurred in the manufacturing process at the business location within the City for payroll, utilities, depreciation, and/or rent.

(c) A business under this section shall not be considered either a retailer or wholesaler with respect to the sale of goods manufactured by such business within the City.

(§ 2, Ord. 79-18, eff. July 1, 1979; § 1, Ord. 18-17, eff. August 8, 2018)

Every person engaged in the business of providing professional services not specifically registered by the other provisions of this article shall pay a registration fee for each thousand dollars of gross receipts for services performed within the City as specified in Section 3.1.201.

(§ 2, Ord. 79-18, eff. July 1, 1979; § 1, Ord. 18-17, eff. August 8, 2018)

(a) Every person engaged in the business of selling goods, wares, or merchandise at retail, and not otherwise specifically registered by the other provisions of this article, shall pay an annual registration fee for each thousand dollars of gross receipts as specified in Section 3.1.201.

(b) For the purposes of this section, “Retail: General merchandise” shall mean any business classified under “Retail: General merchandise” as specified in Section 3.1.131.

(§ 2, Ord. 79-18, eff. July 1, 1979; § 1, Ord. 18-17, eff. August 8, 2018)

(a) Every person engaged in the business of selling goods, wares, or merchandise at retail, and not otherwise specifically registered by the other provisions of this article, shall pay an annual registration fee for each thousand dollars of gross receipts as specified in Section 3.1.201.

(b) For the purposes of this section, “Retail: Durable merchandise” shall mean any business classified under “Retail: Durable merchandise” as specified in Section 3.1.131.

(§ 2, Ord. 79-18, eff. July 1, 1979; § 1, Ord. 18-17, eff. August 8, 2018)

Every person engaged in the business of selling, renting, or letting buildings, structures, or other property, or a portion of buildings, structures, or property, within the City limits, including, but not limited to, mobile home dealers, real estate brokers, and investment companies, shall pay an annual registration fee for each thousand dollars of gross receipts as specified in Section 3.1.201. For residential rental property, the renting of two (2) or more single-family units, including two (2) or more single-family homes, qualifies as a business regardless whether they are classified as investment property, income property, retirement income property, retirement investment property or any likeness. A single residential rental does not qualify as a business and no business tax certificate is required.

(§ 2, Ord. 79-18, eff. July 1, 1979; § 1, Ord. 09-13, eff. August 5, 2009; § 1, Ord. 18-17, eff. August 8, 2018)

Every person engaged in the business of selling goods, wares, or merchandise at wholesale, and not otherwise specifically registered by the other provisions of this article, shall pay an annual registration fee for each thousand dollars of gross receipts as specified in Section 3.1.201.

(§ 2, Ord. 79-18, eff. July 1, 1979; § 1, Ord. 18-17, eff. August 8, 2018)

(a) Every person engaged in the transportation of goods and/or persons not otherwise specifically registered by the other provisions of this article shall pay an annual registration fee for each thousand dollars as specified in Section 3.1.201.

(b) All persons paying a tax imposed by the Highway Carriers Uniform Business License Tax Act of the State shall not be required to pay the registration fee imposed by this section with respect to those activities taxed by said Act.

(§ 2, Ord. 79-18, eff. July 1, 1979; § 1, Ord. 18-17, eff. August 8, 2018)

(a) Every person conducting or carrying on the operation of an administrative headquarters shall pay a registration fee for each thousand dollars of gross payroll of all persons employed by the business at such administrative headquarters as specified in Section 3.1.201.

(b) For the purposes of this article, “administrative headquarters” shall mean a location where the principal business transacted consists of providing administrative or management-related services, such as, but not limited to, recordkeeping, data processing, research, advertising, public relations, personnel administration, and legal and corporate headquarters services to other locations where the operations of the same business are conducted, which lead more directly to the production of gross receipts.

(c) For the purposes of this section, a business is an administrative headquarters if the number of employees engaged in administrative activities exceeds the total number of employees engaged in activities at the same location which would be otherwise subject to a registration fee under this article. The gross payroll on which the registration fee is to be computed shall include those employees engaged in those activities otherwise subject to a registration fee under this article.

(d) For the purposes of this section, “gross payroll” shall mean and include the total gross amount of all salaries, wages, commissions, bonuses, or other money payments of any kind which a person received from or is entitled to receive from or be given credit for by his employer for any work done or personal service rendered in any trade, occupation, or profession, including any kind of deduction before “take home” pay is received, but shall not mean or include amounts paid to traveling salesmen or other workers as allowances or reimbursements for traveling or other expenses incurred in the business of the employer, except to the extent of the excess of such amounts over such expenses actually incurred and accounted for by the employee to the employer.

(§ 2, Ord. 79-18, eff. July 1, 1979; § 1, Ord. 18-17, eff. August 8, 2018)

Businesses not specifically registered by the other business registration provisions of this article and not otherwise exempted shall pay registration fees as follows:

(a) Advertising distribution. The registration fee for every person conducting, carrying on, or managing the business of advertising by means of distributing dodgers, handbills, circulars, printed advertisements, cards, tickets, or advertising samples of merchandise shall be as specified in Section 3.1.201.

For the purposes of this section, “conducting, carrying on, or managing the business” shall mean the doing of any act, or series of acts, of distributing of advertising in any manner specified in this section.

(b) Amusement games of skill. The registration fee for any person exhibiting or charging a compensation for the use of any microscope, telescope, lung or muscle tester, photographic diversion, ball, knife, or ring throwing, galvanic battery, or other feat, performance, or diversion of a similar character or dependent on chance or skill, where no other registration is provided for in this chapter, shall be as specified in Section 3.1.201. The provisions of this subsection shall not apply to street carnivals.

(c) Arts and crafts show. The registration fee for an arts and crafts show or art exhibit where products are sold for a profit by the artist, maker, or designer shall be as specified in Section 3.1.206. Such registration fee shall be paid by the promoter of such event.

(d) Auctioneers. The registration fee for any person conducting, carrying on, or managing the business of an auctioneer shall be as specified in Section 3.1.201. If the person by or for whom the auctioneering is done is an itinerant merchant or vendor of goods, wares, or merchandise, the registration fee shall be as specified in Section 3.1.201. No person who has received a tax certificate as an auctioneer shall permit another person to conduct an auction under his tax certificate.

For the purposes of this section, “itinerant merchant or vendor of goods, wares, or merchandise” shall mean a person, whether as principal or agent, who engages in a temporary or transient business in the City selling goods, wares, and merchandise and who, for such purpose, leases or occupies a room, store, building, structure, or place in the City for the exhibition or sale of such goods, wares, and merchandise. Such person shall not escape the payment of the higher registration by temporarily associating himself with any local merchant, dealer, or tradesman or by conducting such temporary or transient business in connection with, or as a part of or in the name of, any local dealer, merchant, or auctioneer.

(e) Auction sales. The registration fee for every person conducting, carrying on, or managing an auction sale of goods, wares, merchandise, or real estate shall be as specified in Section 3.1.201; provided, however, no tax certificate shall be required for an auction sale conducted under the order of any court or judge or under the authority of any mortgage or deed of trust.

(f) Football games, basketball games, wrestling matches, boxing matches, and other athletic events.

(1) The registration fee for every person conducting football games, basketball games, wrestling matches, boxing matches, or other athletic events or exhibitions shall be as specified in Section 3.1.201, excluding any person actually participating therein, for each such event.

(2) Any person desiring to conduct any event subject to the registration fee required by the provisions of this section shall first obtain a tax certificate/permit from the Director of Finance at least thirty (30) days prior to the time of any such event, and the Director of Finance shall not issue any tax certificate/permit for any date which will conflict with any event held at Kastner Field. The application shall be on a form prescribed by the Director of Finance, and any person receiving a tax certificate/permit shall obtain from the Director of Finance report forms on which to submit a report of the registration fee due pursuant to the provisions of this section and shall submit such report to the Director of Finance at the time the registration fee is paid. Such report shall be executed under penalty of perjury by the person reporting the fee payable pursuant to the provisions of this section.

(3) The business registration fee payable pursuant to the provisions of this section shall be payable to the Director of Finance within seven (7) calendar days following the date of any event subject to such registration fee.

(4) The provisions of this section shall not apply to any event conducted exclusively for charitable, eleemosynary, educational, or religious purposes or conducted by any organization formed solely for any such purpose and holding an exemption from both United States and State taxes by reason of such purpose.

(g) Circuses.

(1) Circuses. The registration fee for every person conducting, carrying on, or managing a circus or other similar exhibition shall be as follows:

(i) Where the seating capacity is five thousand (5,000) or less, the registration fee shall be as specified in Section 3.1.201.

(ii) Where the seating capacity exceeds five thousand (5,000) but not eight thousand (8,000), the registration fee shall be as specified in Section 3.1.201.

(iii) Where the seating capacity is eight thousand (8,000) or more, the registration fee shall be as specified in Section 3.1.201.

(2) Circus parades. The registration fee for each circus parade on the public streets shall be as specified in Section 3.1.201.

(3) Sideshows. The registration fee for any person conducting, carrying on, or managing any sideshow, after show, or concert to a circus where a separate fee of not exceeding ten cents ($0.10) is charged shall be as specified in Section 3.1.201 for each sideshow, after show, or concert. Where a separate fee exceeding ten cents ($0.10) is charged for such sideshow, after show, or concert, the registration fee shall be as specified in Section 3.1.201 for each sideshow, after show, or concert.

(4) Circus defined. For the purposes of this section, “circus” shall mean an exhibition or entertainment at which feats of horsemanship, acrobatics, and trained or wild animals are exhibited or displayed and to which exhibition or entertainment an admission fee is charged.

(h) City directories. The registration fee for every person conducting, carrying on, or managing the business of soliciting for, or selling, City or other directories shall be as specified in Section 3.1.201.

(i) Deliveries and services. The registration fee for every person who does not have or maintain a fixed place of business in the City, and who is not otherwise registered or classified by the provisions of this chapter, who solicits orders for, or makes deliveries of, any goods, wares, or merchandise, including petroleum products, or who provides repair or maintenance service within the City shall be as follows:

(1) Where an automobile or truck having a capacity of one ton or less is used for making deliveries or servicing not oftener than once a week, the registration fee shall be as specified in Section 3.1.201; for deliveries or servicing twice per week, the registration fee shall be as specified in Section 3.1.201; and for deliveries or servicing more than twice per week, the registration fee shall be as specified in Section 3.1.201.

(2) Where an automobile or truck having a capacity of between one ton and two (2) tons is used for making deliveries or servicing not oftener than once a week, the registration fee shall be as specified in Section 3.1.201; for deliveries or servicing twice per week, the registration fee shall be as specified in Section 3.1.201; and for deliveries or servicing more than twice per week, the registration fee shall be as specified in Section 3.1.201.

(3) Where a truck having a capacity of over two (2) tons is used for making deliveries or servicing not oftener than once a week, the registration fee shall be as specified in Section 3.1.201; for deliveries or servicing twice per week, the registration fee shall be as specified in Section 3.1.201; and for deliveries or servicing more than twice per week, the registration fee shall be as specified in Section 3.1.201.

(j) Demonstrators. The registration fee for every person who advertises or calls attention to the business, profession, trade, or calling of any person by giving demonstrations on foot or from any wagon, automobile, or vehicle, or from any stand, box, or platform on any street, alley, sidewalk, or place, or in any doorway of any room or building, or on any unenclosed or vacant lot shall be as specified in Section 3.1.201; provided, however, nothing contained in this section shall be deemed to authorize the registration of any act prohibited by law.

The provisions of this section shall not apply to newsboys selling newspapers.

(k) Fire, wreck, and bankrupt sales. The registration fee for every person conducting, carrying on, or managing a fire sale, wreck sale, or bankrupt sale shall be as specified in Section 3.1.201.

For the purposes of this section, “fire sale” or “wreck sale” shall mean and include the sale of goods, wares, and merchandise salvaged from a fire, wreck, or other calamity, and “bankrupt sale” shall mean and include the sale of goods, wares, and merchandise which have been previously purchased from a trustee or receiver in bankruptcy, or trustee or receiver in insolvency, or trustee for the benefit of creditors; provided, however, no registration or tax certificate shall be required by the provisions of this section for the sale of goods, wares, and merchandise salvaged from any fire, wreck, or other calamity in the City or from any bona fide sale of goods, wares, and merchandise in any bankrupt, receiver’s, trustee’s, or assignee’s sale within the City.

(l) Itinerant photographers. The business registration fee for every person conducting, carrying on, or managing the business of peddling tickets, checks, or coupons to be used in payment, or part payment, for picture frames, pictures, portraits, photographs, or the enlarging or retouching of the same, and who does not maintain a fixed place of business within the City where such articles are kept or made, shall be as specified in Section 3.1.201.

(m) Itinerant vendors. The registration fee for every itinerant vendor who does not maintain a fixed place of business in the City and who sells at retail any type of merchandise shall be as specified in Section 3.1.201.

For the purposes of this section, “itinerant vendor” shall mean any person, either as principal or agent, who engages at retail in a temporary and transient business in the City and who sells any type of merchandise.

(n) Peddling: General.

(1) Peddler defined. For the purposes of this chapter, “peddler” shall mean and include every person not having a regularly established place of business in the City who travels from place to place or has a stand upon any public street, alley, or other place, doorway of any room or building, unenclosed or vacant lot, or parcel of land and who sells or offers for sale any foodstuffs, goods, wares, merchandise, or articles of personal property in his possession.

(2) Peddlers shall be subject to provisions of Chapter 33 or 34 of Title 5 as applicable.

(3) Fees. The registration fee for any person conducting, carrying on, or managing the business of peddling foodstuffs, goods, wares, merchandise, or other articles not otherwise provided for in this chapter shall be as specified in Section 3.1.201.

(o) Street carnivals. The registration fee for every person conducting, carrying on, or managing a street carnival shall be as specified in Section 3.1.201 for each and every separate show, entertainment, game, merry-go-round, Ferris wheel, device, amusement, vaudeville or dramatic performance, or game of chance or skill for which a separate charge is made for admission, seats, or standing room or to operate or play at such game of chance or skill. If only one charge is made for admission, seats, or standing room or to play at any such game of chance or skill, the registration fee per day shall be ascertained by multiplying the number of each of such shows, exhibitions, and entertainments by the amount fixed by the provisions of this section for each separate exhibition, show, or game where a separate charge is made.

For the purposes of this section, “street carnival” shall mean and include a group of two (2) or more shows, entertainments, games, devices, amusements, or vaudeville, dramatic, or minstrel performances, or games, tricks, devices, or wheels, the result of the operation of which is dependent upon chance or skill, and, as a result of the operation of such, things or representatives of value are given or paid, and which are conducted in tents or temporary structures upon the public streets or parks or upon vacant lots; provided, however, such definition shall not include circuses.

The provisions of this section shall not be construed to register or authorize the conduct of any gambling or any game or device prohibited by the laws of the State or the laws of the City.

(p) Businesses not enumerated. The registration fee for every person engaged in conducting, carrying on, or managing any business not otherwise specifically registered by other sections of this chapter shall be as set forth in Section 3.1.201.

(q) Public utilities. The registration fees for public utilities shall be the same as provided in Section 3.1.201(d)(11). The registration fees to be paid by public utilities operating in the City under a franchise shall be reduced by the amount of franchise payments made to the City for the same period as that for which the business registration fee is calculated.

(§ 2, Ord. 79-18, eff. July 1, 1979; as amended by § 2, Ord. 79-32, eff. September 5, 1979, § 2, Ord. 82-7, eff. March 31, 1982, and § 2, Ord. 84-27, eff. December 5, 1984; § 1, Ord. 18-17, eff. August 8, 2018; § 1, Ord. 19-15, eff. January 1, 2020)

At the time this article, as amended by Ordinance No. 18-17, goes into effect, the provisions of Ordinance No. 79-18 shall be suspended and shall not again be of any force or effect until and unless the provisions of this article or of Article 1 of this chapter, or any section of either of said articles as adopted by Ordinance No. 18-17, is determined to be invalid. In the event it is determined that this article or said Article 1, or any section as adopted by Ordinance No. 18-17, is invalid, then the provisions of Ordinance No. 79-18 pertaining to the provisions of the invalidated section or sections shall be deemed to have been in full force and effect at all times from the adoption thereof, and in the event it is determined that the provisions of Ordinance No. 79-18 cannot be substituted for the invalid section or sections, then all provisions of Ordinance No. 79-18 shall be deemed to have been in full force and effect at all times from the adoption thereof, and all sections of said Articles 1 and 2 as adopted by Ordinance No. 18-17 shall be ineffective from the date of their adoption.

(§ 2, Ord. 79-18, eff. July 1, 1979; § 1, Ord. 18-17, eff. August 8, 2018)