Del Mar Municipal Code Ch. 5.24 Specified License Tax

Every person conducting or carrying on one or more of the commercial activities specified in this Section shall pay a daily license tax as follows:

A. Advertising by circular, posting or delivery, $20.00 per day.

B. Advertising with motor vehicles using signs or broadcasting, $40.00 per day.

C. Auctioneers, $100.00 per day.

D. Carnivals, $300.00 per day.

E. Peddlers, $20.00 per day.

F. Solicitors, $20.00 per day per person.

G. Any person owning, renting, leasing or licensing a totalizer machine on a rental, royalty or other basis to persons owning or operating race courses shall pay a daily tax of $200.00 for each day during which such machine is in operation; provided that a person to be charged with such license tax is not the owner or operator of the race course at which such machine is in operation.

H. Concessions and exhibitors at fairs, festivals, fiestas, et cetera, $6.00 per booth or stand for the first day and $4.00 per booth or stand for each day there-after up to a maximum of $40.00.

(Ord. No. 617)

A. Every person conducting or carrying on a swap meet or swap lot business shall pay an annual license tax of $6.00 per stall available for rental to persons bringing merchandise to the swap lot or $1,000.00 whichever is less.

Every person engaged in the business of conducting, managing, or carrying on any horse race or horse race meet, or other contests of speed or endurance between horses, or other animals, shall pay a daily license fee of $200.00 for each day of racing unless such person is exempt from this business license tax as a result of the provisions of Chapter 4, Division 8 of the Business and Professions Code § 19690.3.

Every person conducting or carrying on a business involving the dissemination of horse race information shall pay an annual license tax of $1,200.00.