Colfax Municipal Code Art. I General Provisions

A. Except as otherwise provided in this chapter, every person who engages in business at a fixed place of business within the city shall pay a license tax based upon gross receipts at the following rates in the following classifications:

B. In any case where a licensee or an applicant for a license believes that his or her individual business is not assigned to the proper classification under this section because of circumstances peculiar to such business, as distinguished from other businesses of the same kind, he or she may apply to the collector for a reclassification. Such application shall contain such information as the collector may deem necessary and require in order to determine whether the applicant's individual business is properly classified. The collector shall then conduct an investigation following which he or she shall assign the applicant's individual business to the classification shown to be proper on the basis of such investigation. The proper classification shall be that classification which, in the opinion of the collector, most nearly fits the applicant's individual business. The reclassification shall not be retroactive, but shall apply at the time of the next regularly ensuing calculation of the applicant's tax. No business shall be classified more than one time in any one year.

C. The collector shall notify the applicant of the action taken on the application for a reclassification. Such notice shall be given by serving it personally or by depositing it in the United States Post Office at Colfax, California, postage prepaid, addressed to the applicant at his or her last known address. Such applicant, within fifteen (15) days after the mailing or serving of such notice, may make a written request to the collector for a hearing on his or her application for reclassification. If such request is made within the time prescribed, the collector shall cause the matter to be set for a hearing before the council within fifteen (15) days. The collector shall give the applicant at least ten (10) days' notice of the time and place of the hearing in the manner set forth in this title for serving notices of the action taken on the application for a reclassification. The council shall consider all evidence as adduced and its findings thereon shall be final. Written notice of such findings shall be served upon the applicant in the manner set forth in this title for serving notices of the action taken on the application for a reclassification.

(Amended during 2004 codification; prior code § 3-1.201)

The license tax for the following businesses shall be twenty-five dollars ($25.00) per year:

1. Answering services;

2. Auctioneers;

3. Barber shops;

4. Bars and cocktail lounges for the sale of nonalcoholic beverages;

5. Baths, Turkish and steam;

6. Beauty parlors;

7. Bicycle sales and repairs;

8. Boardinghouses and rest homes;

9. Catering services:

10. Dancing academies;

11. Gardeners, professional;

12. Janitorial services;

13. Kennels;

14. Liquor stores selling nonalcoholic beverages;

15. Locksmiths;

16. Mail order businesses;

17. Music lessons;

18. Music machines, coin-operated;

19. Pawn shops;

20. Pool tables and billiards;

21. Security police;

22. Shoe repair shops;

23. Shoe shine stands;

24. Sign painters;

25. Tailors and dressmakers

26. Taxidermists;

27. Typewriter and business machine dealers and repairs;

28. Warehouses, storage;

29. Welding; and

30. Wig distributors.

(Amended during 2004 codification; prior code § 3-1.202)

The license tax for the following businesses shall be thirty-seven dollars and fifty cents ($37.50) per year:

1. Accountants and bookkeeping services;

2. Advertising and soliciting;

3. Ambulance services independent from undertakers;

4. Bakeries;

5. Car washes;

6. Cleaning and dyeing;

7. Collection agencies and credit associations;

8. Fertilizer dealers;

9. Florists;

10. Food lockers;

11. Garages without automobile sales;

12. Hotels, ten (10) rooms or less (ten dollars ($10.00) per unit);

13. Jewelry, sales and repairs;

14. Junk yards;

15. Laundries, coin;

16. Magazines and papers;

17. Marine and cycleries, motored sales and services;

18. Miscellaneous repairs and maintenance;

19. Music stores;

20. Nurseries;

21. Pest control;

22. Photographers;

23. Plumbing and electrical supplies, retail;

24. Printers;

25. Sheet metal shops;

26. Skating rinks;

27. Subcontractors;

28. Tax consultants; and

29. Towing.

(Amended during 2004 codification; prior code § 3-1.203)

The license tax for the following businesses shall be fifty-two dollars and fifty cents ($52.50) per year per year:

1. Hotels, ten (10) through twenty (20) rooms;

2. Newspapers;

3. Real estate appraisers;

4. Real estate offices and agents;

5. Theaters; and

6. Truck deliveries and taxicabs.

(Amended during 2004 codification; prior code § 3-1.204)

The license tax for the following businesses shall be seventy-five dollars ($75.00) per year:

1. Abstract title companies;

2. Architects;

3. Attorneys;

4. Automotive body and fender shops;

5. Bond sales;

6. Brokers and commission merchants;

7. Building and loan offices;

8. Bus depots;

9. Chiropractors;

10. Contractors;

11. Dairies, including milk deliveries;

12. Dentists;

13. Engineers, professional;

14. Hospitals, sanitariums and convalescent homes;

15. Insurance agents;

16. Optometrists and oculists;

17. Orthodontists;

18. Pathologists;

19. Physicians;

20. Podiatrists;

21. Radiologists;

22. Service stations;

23. Therapists;

24. Trading stamps;

25. Travel agencies;

26. Undertakers;

27. Van and storage;

28. Veterinarians;

29. X-ray or other laboratories; and

30. Yards, fruit packing and shipping and buying.

(Amended during 2004 codification; prior code § 3-1.205)

The license tax for conducting card games shall be one hundred fifty dollars ($150.00) per year.

(Amended during 2004 codification; prior code § 3-1.206)

The license tax for conducting amusement businesses not otherwise set forth in this chapter shall be seven dollars and fifty cents ($7.50) per day or forty-five dollars ($45.00) per week for each such amusement business.

(Amended during 2004 codification; prior code § 3-1.207)

The license tax for every rooming house, house, duplex, apartment, auto court, motel, hotel, mobilehome park, campground, recreational vehicle park, shopping center or any other entity that rents, leases or otherwise lets space to another shall be ten dollars ($10.00) per rental unit per year.

(Prior code § 3-1.208)

The license tax for manufacturing and selling any goods, wares or merchandise at wholesale shall be at the following rate based upon number of employees:

(Prior code § 3-1.209)

The license tax for the business of conducting bowling lanes shall be fifty-two dollars and fifty cents ($52.50) per year for the first lane and twenty-two dollars and fifty cents ($22.50) for each additional lane.

(Amended during 2004 codification; prior code § 3-1.210)

The license tax for the business of conducting circuses and carnivals and trained animal shows shall be seventy-five dollars ($75.00) per day or three hundred twenty-five dollars ($325.00) per week.

(Amended during 2004 codification; prior code § 3-1.211)

The license tax for the business of conducting circus parades shall be seventy-five dollars ($75.00) for each parade.

(Amended during 2004 codification; prior code § 3-1.212)

The license tax for the business of conducting clairvoyancy and fortune-telling shall be one hundred fifty dollars ($150.00) per year.

(Amended during 2004 codification; prior code § 3-1.213)

The license tax for the business of selling, offering for sale or taking orders for or soliciting the sale of any goods, wares, merchandise or other personal property for sale or trade, whether for present or future delivery, on any street, public place or vacant lot or by a house-to-house canvass or by traveling from place to place in the city, including sales by sample and including the taking or soliciting of orders for the future delivery of prints, pictures, newspapers, magazines, clothing, fixtures, machines, appliances and all other articles or things to be made, produced, combined or manufactured, shall be seven dollars and fifty cents ($7.50) per agent per day or fifteen dollars ($15.00) per quarter, if there is no fixed place of business in the city. If the licensee has a fixed place of business in the city the provisions of Section 5.08.010 of this chapter shall apply.

(Amended during 2004 codification; prior code § 3-1.215)

The license tax for the business of conducting used car lots and sale lots, if the business is conducted with a garage, shall be as set forth in Section 5.08.010 of this chapter. If such business is run independently, the license tax shall be seventy-five dollars ($75.00) per year.

(Amended during 2004 codification; prior code § 3-1.216)

Every person not having a fixed place of business within the city who engages in business within the city shall pay a license tax at the same rate set forth in this article for persons engaged in the same type of business having a fixed place of business within the city.

(Amended during 2004 codification; prior code § 3-1.217)

The rates of tax set forth in this chapter may be changed from time to time by resolution of the council.

(Prior code § 3-1.218)