El Centro Municipal Code Art. II Licenses

For the purposes of this chapter, the following words and phrases shall have the meanings respectively ascribed to them by this section:

Business means and includes every business, profession, trade, calling, avocation or other occupation as set forth in this article for which a license tax is established or required whether conducted for profit or not, and every business, profession, trade, calling, avocation or other occupation by which a person earns all or part of his livelihood or which is conducted for profit.

Business license. The business license issued pursuant to the provisions of this article constitutes a receipt for the license tax paid, and shall not be construed as a permit or approval from the city for the specific nature or location of any business for which a business license is issued.

Contractor or builder means a person who, for either fixed sum, price, fee, percentage, cost and material basis, or compensation other than wages, constructs, alters, repairs, adds to or improves, moves or demolishes any highway, road, excavation, building, project or development or any part thereof.

Director of finance, as used herein, shall mean the director of finance of the city.

General building contractor means a contractor whose principal contracting business is in connection with any structure built, being built, or to be built, for the support, shelter and enclosure of persons, animals, chattels or moveable property of any kind requiring in its construction the use of more than two (2) unrelated building trades or crafts, or to do or superintend the whole or any part thereof.

Gross receipts shall include the total amount of the sale price of all sales and the total amount charged or received for the performance of any act or service, of whatever nature it may be, for which a charge is made or credit allowed, whether or not such act or service is done as a part of or in connection with the sale of material, goods, wares or merchandise; and included in "gross receipts" shall be all receipts, cash, credits and property of any kind or nature, without any deduction therefrom on account of the cost of the property sold, the cost of the materials used, labor or service costs, interest paid or payable or losses or other expenses whatsoever. Excluded from "gross receipts" shall be:

(a) Cash discounts allowed and taken on sales.

(b) Credit allowed on property accepted as part of the purchase price and which property may later be sold.

(c) Any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser.

(d) Such part of the sale price of property returned by purchasers upon recission of the contract of sale as is refunded whether in cash or by credit.

(e) Amounts collected for others where the business is acting as agent or trustee to the extent that such amounts are paid to those for whom collected; provided, that the agent or trustee has furnished the collector with the names and addresses of the others and the amounts paid to them.

(f) That portion of the receipts of a general building contractor which represent payments to subcontractors; provided that, such subcontractors are licensed under the provisions of this article; and provided that, the general building contractor furnishes the director of finance with the names and addresses of the subcontractors and the amounts paid each subcontractor.

Owner-builder means a person constructing, reconstructing, erecting or converting a building, dwelling or structure intended for his own use and occupancy, and not for the purpose of resale or is a business venture with the purpose of gain or profit.

Person means any individual, individuals, all domestic and foreign corporations, joint venturers, associations, partnerships, clubs, fraternal organizations, joint stock companies, estates, business or common law trusts, syndicates or any other individual, group or combination acting as a unit and engaged in any business in the city other than as an employee.

Public utility means any person who furnishes the public with communication, water, light, gas, heat, power or other public utility or service subject to regulation by the public utilities commission of the state.

Subcontractor means a contractor whose operations as such are the performance of construction work requiring special skills and whose principal contracting business involves the use of specialized building trades or crafts.

(Code 1962, § 16-1; Ord. No. 73-12, § 1)

Cross reference— Rules of construction and definitions generally, § 1-3.

This article is enacted for the sole purpose of raising revenue for municipal purposes and is not intended for regulation.

(Code 1962, § 16-2; Ord. No. 73-12, § 1)

The effective date of this article shall be July 1, 1973; provided, however, that, neither the adoption of this chapter nor its superseding of any portion of any other ordinance of the city shall in any manner be construed to affect prosecution for violation of any other ordinance committed prior to the effective date hereof, nor be construed as a waiver of any license or any penal provision applicable to any such violation, nor be construed to affect the validity of any bond or cash deposit required by any ordinance to be posted, filed or deposited, and all rights and obligations thereunto appertaining shall continue in full force and effect.

(Code 1962, § 16-3; Ord. No. 73-12, § 1)

(a) It is unlawful for any person to transact or carry on any business, trade, profession, calling or occupation in the city without first having procured a license from the city to do so, or without complying with any and all applicable provisions of this article.

(b) Violations of the provisions of this article shall either be a misdemeanor or an infraction as charged or reduced by the city attorney.

(Code 1962, § 16-4; Ord. No. 73-12, § 1; Ord. No. 04-04, § 1)

A separate license must be obtained for each branch establishment or location where the business is transacted and carried on and for each such separate type business at the same location, and each license shall authorize the licensee to transact and carry on only the business licensed thereby at the location or in the manner designated in such license. Warehouses and distributing plants used in connection with and incidental to a business licensed under the provisions of this section shall not be deemed to be separate places of business or branch establishments. Any individual conducting several businesses at one location, incidental to his principal business, may obtain a license for the principal business and include all others therein, in which event the license tax will be based on the classification and schedule applicable to the principal business.

(Code 1962, § 16-5; Ord. No. 73-12, § 1)

No license tax shall be required of or from the following:

(a) Exempt under state and federal law. Those exempt from municipal license taxes by virtue of either the Constitution or the laws of the United States of America, or of the state.

(b) Educational institutions. Any educational institution not conducted for profit. As used herein, the term "educational institution" means a public or parochial institution conducting regular academic instruction at the kindergarten, elementary, secondary or collegiate levels, including graduate schools, universities and research institutions. Such institutions must either:

(1) Offer general academic instruction equivalent to the standards prescribed by the state board of education; or

(2) Confer degrees as a college or university of undergraduate or graduate standing; or

(3) Conduct research.

(c) Charities. Any enterprise or entertainment conducted or operated for not more than five (5) consecutive days during any calendar year when the receipts derived therefrom are to be appropriated to the sole benefit of any church, school, charitable, welfare, fraternal or patriotic organization, and from which no profit is derived either directly or indirectly, by any private individual or person.

(d) Resident farmers, etc. Resident farmers, poultrymen or horticulturists for selling exclusively their own produce, either to stores, or from house to house. This exemption shall not apply to nurseries or to any commercial establishment, or to any person who buys goods for resale as well as selling his own goods.

(e) Nonresident professions. Any doctor, lawyer, architect, dentist or other professional person not having a fixed place of business within the city who is called upon to render such professional services within the city; provided, however, that he does not advertise for or solicit business within the city.

(f) Ministers. Ministers engaging in their duties as such.

(g) Employees of licensees. Any person who is acting solely as an employee or as the direct representative of a business which pays the required license fee to the city and is named as licensee in an unrevoked license.

(h) Persons under court order. Any person performing only an act required by order of a court of competent jurisdiction for performing such an act.

(i) Students. Students under eighteen (18) years of age who are engaged in part-time occupations.

(j) Veterans. Any honorably discharged or honorably relieved soldier, sailor, marine or airman of the United States who is entitled to the benefits set forth in section 16001 or 16001.5 of the Business and Professions Code of the state shall furnish the director of finance with satisfactory proof that he is physically unable to obtain a livelihood by manual labor and that he is a voter of this state. Such proof as to such veteran's inability to obtain a livelihood by manual labor shall be evidenced by a certificate of a duly licensed physician and issued by such physician within three (3) months prior to the veteran's application for a license.

(Code 1962, § 16-6; Ord. No. 73-12, § 1)

Every peddler, solicitor or other person claiming to be entitled to exemption from the payment of any license tax provided for in this article upon the ground that such license tax casts a burden upon his right to engage in commerce with foreign nations or among the several states, or conflicts with the regulations of the United States Congress respecting interstate commerce, shall file a verified statement with the director of finance, disclosing the interstate or other character of his business entitling such exemption. Such statement shall contain:

(a) The name and location of the company or firm for which the orders are to be solicited or secured.

(b) The name of the nearest local or state manager, if any, and his address.

(c) The kind of goods, wares or merchandise to be delivered.

(d) The place from which the same are to be shipped or forwarded.

(e) The method of solicitation or taking orders.

(f) The location of any warehouse, factory or plant within the state.

(g) The method of delivery.

(h) The name and location of the residence of the applicant.

(i) Any other facts necessary to establish such claim of 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 director of finance.

(Code 1962, § 16-7; Ord. No. 73-12, § 1)

(a) None of the license taxes provided for by this article shall be so applied as to occasion an undue burden upon interstate commerce. In any case where a license tax is believed by a licensee or applicant for license to place an undue burden upon such commerce, he may apply to the director of finance for an adjustment of the tax so that it shall not be discriminatory or unreasonable as to such commerce. Such application may be made before, at or within six (6) months after payment of the prescribed license tax. The applicant shall, by affidavit and supporting testimony, show his method of business and the gross volume or estimated gross volume of business and such other information as the director of finance may deem necessary in order to determine the extent, if any, of such undue burden on such commerce.

(b) The director of finance shall then conduct an investigation, and after having first obtained the written approval of the city attorney, shall fix as the license tax for the applicant, an amount that is reasonable and nondiscriminatory, or if the license tax has already been paid, shall order a refund of the amount over and above the license tax so fixed. In fixing the license tax to be charged, the director of finance shall have the power to base the license tax upon a percentage of gross receipts or any other measure which will assure that the license tax assessed shall be uniform with that assessed on businesses of like nature, so long as the amount assessed does not exceed the license tax as prescribed by this chapter. Should the director of finance determine the gross receipts measure of license tax to be the proper basis, he may require the applicant to submit, either at the time of termination of applicant's business in the city or at the end of each three (3) month period, a sworn statement of the gross receipts of the applicant and to pay the amount of license tax therefor; provided, that no additional license tax during any one calendar year shall be required after the licensee shall have paid an amount equal to the annual license tax as prescribed in this chapter.

(c) The director of finance, after giving notice and a reasonable opportunity for hearing to a licensee, may revoke any license granted pursuant to the provisions of this section upon information that the licensee is not entitled to the exemption as provided herein.

(Code 1962, § 16-8; Ord. No. 73-12, § 1)

No license shall be issued to engage in any business when the provisions of this article or any other ordinance of this city require a permit to be obtained as a prerequisite to engaging in such business, until such permit is first obtained. No license shall be issued unless the applicant is current on the payment of all applicable assessments as described in section 16-27 hereof.

(Code 1962, § 16-9; Ord. No. 73-12, § 1; Ord. No. 02-15, § 3, 12-18-02)

All licenses required by this article shall be prepared and issued by the director of finance or by a person duly appointed to do so by the director of finance. Each license shall state upon its face at least the following:

(a) The person to whom issued.

(b) The kind of business licensed thereby.

(c) The location of such business.

(d) The effective date of such license.

(e) The expiration date of such license.

(f) Such other information as shall be deemed necessary by the director of finance.

(Code 1962, § 16-10; Ord. No. 73-12, § 1)

No license issued pursuant to this article shall be transferable or assignable; provided, that where a license is issued authorizing a person to transact and carry on a business, a licensee may, upon application therefor and paying a prescribed fee, have the license amended to authorize the transacting and carrying on of such business under such license at some other location to which the business is to be moved. Any business for which such a license change must be made shall pay a fee of nine dollars ($9.00) for the handling and processing of such address change.

(Code 1962, § 16-11; Ord. No. 73-12, § 1; Ord. No. 78-10, § 1; Ord. No. 83-26, § 1)

Every person having a license under the provisions of this article and carrying on a business at a fixed place of business shall keep such current license (as well as all certificates of current payment of all applicable assessments (such as those relating to businesses located within a business improvement district, parking and maintenance district, etc.)) posted and exhibited in some conspicuous part of such place of business near and visible to the principal business invitee entrance. Every person shall have such license or identification, as provided, with him or her at all times while carrying on the business for which the same was granted.

(Code 1962, § 16-12; Ord. No. 73-12, § 1; Ord. No. 02-15, § 4, 12-18-02)

A duplicate license may be issued by the director of finance to replace any license previously issued under this article which has been lost or destroyed upon the licensee filing an affidavit to such fact and paying the director of finance a fee of nine dollars ($9.00) for the processing of such duplicate license.

(Code 1962, § 16-13; Ord. No. 73-12, § 1; Ord. No. 78-10, § 1; Ord. No. 83-26, § 1)

No license for any ensuing, current or unexpired license period shall knowingly be issued to any person who, at the time of making application for any license is indebted to the city for any unpaid license tax or assessment as described in section 16-27 hereof required to be paid under the provisions of this article.

(Code 1962, § 16-14; Ord. No. 73-12, § 1; Ord. No. 02-15, § 5, 12-18-02)

The conviction and punishment of any person for engaging in any business without first obtaining a license to conduct such business shall not relieve such person from paying the license tax due and unpaid at the time of such conviction, nor shall the payment of any license tax prevent a criminal prosecution for the violation of any of the provisions of this article. All remedies prescribed hereunder shall be cumulative and the use of any one or more remedies by the city shall not bar the use of any other remedy for the purpose of enforcing the provisions of this article.

(Code 1962, § 16-15; Ord. No. 73-12, § 1)

The director of finance may promulgate and adopt reasonable rules and regulations for the purpose of administering the provisions of this article which rules so promulgated and adopted shall be in writing, approved by the city council, and be filed in the office of such director of finance and shall be open to public inspection.

(Code 1962, § 16-16; Ord. No. 73-12, § 1)

(a) The director of finance of the city and his duly authorized license inspectors shall have and exercise the power to enter free of charge at any time any place of business or premises for which a license is required by this article and to demand the exhibition of such license and all certificates of current payment of all applicable assessments described in section 16-27 hereof for the current term from any person engaged or employed in the transaction of such business.

(b) Any information obtained pursuant to the provisions of this article shall be confidential and not be subject to public inspection, except for the disclosure of the name and address of business licensees.

(Code 1962, § 16-17; Ord. No. 73-12, § 1; Ord. No. 02-15, § 6, 12-18-02)

Cross reference— Finance officer, Ch. 2, Art. IV, Div. 2.

No person shall knowingly or intentionally misrepresent to any officer or employee of the city any material fact in procuring the licenses provided for in this article.

(Code 1962, § 16-18; Ord. No. 73-12, § 1)

Where a license for revenue purposes has been issued to any business by the city and the tax therefor under the provisions of any ordinance heretofore enacted and the term of such license has not expired, then the license tax described for such business by this article shall not be payable until the expiration of the term of such unexpired license.

(Code 1962, § 16-19; Ord. No. 73-12, § 1)

The amount of any license tax imposed by this title shall be deemed a debt to the city. Any person carrying on any business covered in this chapter without having lawfully procured a license from the city to do so shall be liable to an action in the name of the city in any court of competent jurisdiction for the amount of the required license tax. Such license tax shall be due and payable once a year, except as otherwise provided in this chapter, and the person or business so assessed shall pay to the city the amount of the tax in advance of the calendar year.

(Code 1962, § 16-20; Ord. No. 73-12, § 1)

(a) Upon a person making application for a first license to be issued under this article or for a newly established business, and in all cases where the amount of license tax to be paid is measured by gross receipts, such person shall furnish to the director of finance for his guidance in ascertaining the amount of license tax to be paid by the applicant, a written statement upon a form provided by the director of finance, sworn to before a person authorized to administer oaths, or sworn to under penalty of perjury, setting forth such information as may be therein required and may be necessary to determine the amount of the license tax to be paid by the applicant.

(b) If the amount of the license tax to be paid by the applicant is measured by gross receipts, he shall estimate the gross receipts for the period to be covered by the license to be issued, and shall report same to the director of finance. Such report shall be used in determining the amount of license tax to be paid by the applicant; provided, however, the amount of the license tax so determined shall be tentative only, and such person shall within thirty (30) days after the expiration of the period for which such license was issued, furnish the director of finance with a sworn statement, upon a form furnished by the director of finance showing the gross receipts during the period of such license, and the license tax for such period shall be finally ascertained and paid, after deducting from the payment found to be due, the amount paid at the time such first license was issued.

(Code 1962, § 16-21; Ord. No. 73-12, § 1)

(a) Unless otherwise specifically provided, all annual license taxes under the provisions of this article shall be due and payable on the first day of January of each calendar year and all such business licenses shall expire on December thirty-first of each year; provided that, license taxes covering new operations commencing after the first day of January but not later than the fifteenth day of February shall be considered as a January annual license and shall expire on December thirty-first.

(b) Any license taxes covering new operations commencing after February fifteenth and not later than May fifteenth shall be considered as an April annual license and license taxes shall be due and payable on the first day of April of each succeeding year and all such business licenses shall expire on March thirty-first of the following year.

(c) Any license taxes covering new operations commencing after May fifteenth and not later than August fifteenth shall be considered as a July annual license and license taxes shall be due and payable on the first day of July of each succeeding year and all such business licenses shall expire on June thirtieth of the following year.

(d) Any license taxes covering new operations commencing after August fifteenth and not later than November fifteenth shall be considered as an October annual license and license taxes shall be due and payable on the first day of October of each succeeding year and all such business licenses shall expire on September thirtieth of the following year.

(e) Those taxes not paid on or prior to thirty (30) days after the due date will be considered delinquent.

(Code 1962, § 16-23; Ord. No. 73-12, § 1)

Every person carrying on or conducting a business in the city shall pay a license tax (as well as applicable assessments described in section 16-27) as specifically enumerated in this article.

(Code 1962, § 16-23; Ord. No. 73-12, § 1; Ord. No. 02-15, § 7, 12-18-02)

For failure to pay any license tax under this article when due or assessment as described in section 16-27 the director of finance shall add a penalty of ten (10) percent of such license tax and/or assessment on the day following the delinquent date, and a similar penalty each month thereafter, provided that, the amount of such penalty to be added shall in no event exceed fifty (50) percent of the amount of the license tax and/or assessment originally due.

(Code 1962, § 16-24; Ord. No. 73-12, § 1; Ord. No. 02-15, § 8, 12-18-02)

Every person engaged in a professional or semiprofessional business as hereinafter in this section enumerated, or any combination thereof, shall pay an annual license tax of forty-six dollars ($46.00) for the first person or employee plus eight dollars ($8.00) for the next four (4) persons or employees plus four dollars ($4.00) for each person or employee thereafter.

(Code 1962, § 16-25; Ord. No. 73-12, § 1; Ord. No. 78-10, § 1; Ord. No. 83-26, § 1)

Cross reference— Private watchmen, Ch. 16, Art. IX.

Every person conducting, managing or carrying on the business of a building, electrical, painting, roofing or general contractor shall pay a license tax of ninety-two dollars ($92.00) per year.

(Code 1962, § 16-26; Ord. No. 73-12, § 1; Ord. No. 78-10, § 1; Ord. No. 83-26, § 1)

Cross reference— Buildings and construction regulations, Ch. 7.

Every person conducting, managing or carrying on the business of renting flats, duplexes, houses, apartments, bungalow courts and trailer and mobile home parks shall pay a license tax annually as follows: If less than four (4) units, no license required; four (4) units, forty-six dollars ($46.00); each unit over four (4), three dollars ($3.00) per unit.

(Code 1962, § 16-27; Ord. No. 73-12, § 1; Ord. No. 78-10, § 1; Ord. No. 83-26, § 1)

Every person conducting, managing or carrying on the business of a hotel, motel or rooming house shall pay a license tax annually as follows:

(Code 1962, § 16-28; Ord. No. 73-12, § 1; Ord. No. 78-10, § 1; Ord. No. 83-26, § 1)

The license tax for conducting or maintaining an infirmary, sanitarium, convalescent home or hospital, shall be forty-six dollars ($46.00) plus three dollars ($3.00) per year for each bed space or accommodation available for any guest, member, patient or customer. The license tax for conducting or maintaining a rest home, home for the aged or retirement home shall be twenty-five dollars ($25.00) plus one dollar ($1.00) per year per resident, member or resident-member, based upon the average number of such residents, members or resident-members residing therein during the three (3) month period next preceding the application for license.

(Code 1962, § 16-29; Ord. No. 73-12, § 1; Ord. No. 78-10, § 1; Ord. No. 83-26, § 1)

Every person engaged in the business of selling goods, wares or merchandise at wholesale at a fixed place of business within the city, including farm products, produce, seed, grain, hay, etc., shall pay an annual license tax of ninety-two dollars ($92.00).

(Code 1962, § 16-30; Ord. No. 73-12, § 1; Ord. No. 78-10, § 1; Ord. No. 83-26, § 1)

Every person engaged in the business of manufacturing, processing or fabricating goods, wares or merchandise, shall pay an annual license tax of forty-six dollars ($46.00) plus five cents ($0.05) per one thousand dollars ($1,000.00) gross receipts in excess of twenty thousand dollars ($20,000.00).

(Code 1962, § 16-31; Ord. No. 73-12, § 1; Ord. No. 78-10, § 1; Ord. No. 83-26, § 1)

Businesses engaged in selling to the general public at retail goods, wares, merchandise or commodities, including restaurants and other food dispensers, shall pay an annual license tax of forty-six dollars ($46.00) for the first twenty thousand dollars ($20,000.00) gross receipts, plus an amount per one thousand dollars ($1,000.00) gross receipts or portion thereof in excess of twenty thousand dollars ($20,000.00) pursuant to the following schedule:

(a) Class A. Grocery stores, automotive dealers, gasoline service stations, other markets, five cents ($0.05).

(b) Class B. Building supplies, hardware, farm and garden supply, nine cents ($0.09).

(c) Class C. Apparel and accessories, restaurants, night clubs, furniture and home furnishings, home appliances, general merchandise, liquor stores, department stores, tires, batteries and accessories, variety stores, trailer sales, miscellaneous goods retail, twelve cents ($0.12).

(d) Class D. Drugstores, dry goods, jewelers, laundry and dry cleaners, sixteen cents ($0.16).

(e) Class E. Automotive repair, printing shops, newspaper and other miscellaneous retail firms, eighteen cents ($0.18).

(f) Class F. Barber, beauty shops and other service firms, thirty-one cents ($0.31). (Code 1962, § 16-32; Ord. No. 73-12, § 1; Ord. No. 78-10, § 1; Ord. No. 83-26, § 1)

Any person conducting, managing or carrying on any fair, circus, dog or pony shows, theatrical performances, carnivals or any like or similar exhibition or amusement shall pay a license tax of two hundred dollars ($200.00) per day or if a carnival with less than ten (10) amusement rides, twenty dollars ($20.00) per ride.

(Code 1962, § 16-34; Ord. No. 73-12, § 1; Ord. No. 78-10, § 1; Ord. No. 83-26, § 1)

Cross reference— Amusements generally, Ch. 4.

Every person conducting, managing or carrying on the business or profession of fortuneteller, palmist, clairvoyant or any like or similar business or profession shall pay a license tax of two hundred dollars ($200.00) per day.

(Code 1962, § 16-35; Ord. No. 73-12, § 1; Ord. No. 78-10, § 1; Ord. No. 83-26, § 1)

Any person conducting, carrying on or managing the business of buying, selling, renting or dealing in vending machines shall pay a license tax of forty-six dollars ($46.00) plus forty-two cents ($0.42) per one thousand dollars ($1,000.00) gross receipts in excess of twenty thousand dollars ($20,000.00).

(Code 1962, § 16-37; Ord. No. 73-12, § 1; Ord. No. 78-10, § 1; Ord. No. 83-26, § 1)

Any person conducting, carrying on or managing the business of buying, selling or renting, or otherwise dealing in music machines shall pay a license tax of one thousand five hundred seventy-two dollars ($1,572.00) annually for the first forty (40) machines and forty-six dollars ($46.00) annually for each additional machine.

(Code 1962, § 16-38; Ord. No. 73-12, § 1; Ord. No. 78-10, § 1; Ord. No. 83-26, § 1)

Any person conducting, carrying on or managing the business of buying, selling or renting, or otherwise dealing in coin-operated amusement machines shall pay a license tax of seven hundred eighty-six dollars ($786.00) annually for the first thirty (30) of such machines, and thirty-nine dollars ($39.00) annually for each additional machine.

(Code 1962, § 16-39; Ord. No. 73-12, § 1; Ord. No. 78-10, § 1; Ord. No. 83-26, § 1)

Cross reference— Amusements generally, Ch. 4.

Every person conducting, carrying on or managing the business of a solicitor or canvasser shall pay a license tax of forty-six dollars ($46.00) per year.

(Code 1962, § 16-40; Ord. No. 73-12, § 1; Ord. No. 78-10, § 1; Ord. No. 82-31, § 1; Ord. No. 83-26, § 1)

Every person conducting, carrying on or managing the business of a street hawker, itinerant photographer, itinerant vendor, or itinerant merchant shall pay a license tax of forty-six dollars ($46.00) per year.

(Code 1962, § 16-41; Ord. No. 73-12, § 1; Ord. No. 78-10, § 1; Ord. No. 83-11, § 1; Ord. No. 83-26, § 1)

Every person conducting, managing or carrying on the business of delivery shall pay an annual license tax of ninety-two dollars ($92.00).

(Code 1962, § 16-42; Ord. No. 73-12, § 1; Ord. No. 78-10, § 1; Ord. No. 83-26, § 1)

For every person engaged as a public utility, except governmental agencies, or otherwise, in the distribution, transportation or transmission of electricity, gas, water or communications, the annual license tax shall be two hundred seventy-five dollars ($275.00) for those utilities that pay a franchise fee based on gross receipts. The license tax for all other utility firms shall be fifty-five dollars ($55.00) plus seven cents ($0.07) per one thousand dollars ($1,000.00) gross receipts in excess of twenty thousand dollars ($20,000.00).

(Code 1962, § 16-43; Ord. No. 73-12, § 1; Ord. No. 78-10, § 1; Ord. No. 83-26, § 1)

Every person conducting, carrying on or managing the business of maintaining and operating a theatre shall pay an annual license tax of three hundred sixty-seven dollars ($367.00) plus five cents ($0.05) per one thousand dollars ($1,000.00) gross receipts in excess of one hundred thousand dollars ($100,000.00).

(Code 1962, § 16-44; Ord. No. 73-12, § 1; Ord. No. 78-10, § 1; Ord. No. 83-26, § 1)

Every person conducting, carrying on or managing the business of operating taxicabs shall pay an annual license tax of forty-six dollars ($46.00) per cab plus nine cents ($0.09) per one thousand dollars ($1,000.00) gross receipts in excess of twenty thousand dollars ($20,000.00). In addition, there will be an annual fee of one hundred eighty-three dollars ($183.00) per parking space occupied by him. No such business license shall be issued until the applicant has submitted satisfactory proof to the finance department that each said taxicab has a current valid certificate of inspection issued by an authorized inspection station.

(Code 1962, § 16-45; Ord. No. 73-12, § 1; Ord. No. 78-10, § 1; Ord. No. 83-26, § 1; Ord. No. 00-3, § 1)

Cross reference— Taxicabs generally, Ch. 27, Art. III.

Every person conducting, managing or carrying on any wholesale or retail or jobbing business or otherwise engaged in the selling of goods, wares or merchandise or other things of value and not otherwise specifically classified shall pay an annual license tax of forty-six dollars ($46.00) plus sixteen cents ($0.16) per one thousand dollars ($1,000.00) gross receipts in excess of twenty thousand dollars ($20,000.00).

(Code 1962, § 16-33; Ord. No. 73-12, § 1; Ord. No. 78-10, § 1; Ord. No. 83-26, § 1)

Notwithstanding any other provisions of this chapter, any person engaged in the vending of goods or food at city events or privately organized events permitted by the city as allowed by the provisions of this Code, may obtain a special event business license pursuant to this section upon completion and approval of an application by the finance director and payment of a fee established by city council by resolution.

The applicant shall provide the name and date of the event, the name of business, a description of type of business, the name and address of the business owner, a copy of the business owner's government issued identification card, if any, the business owner's contact information, and any other information deemed necessary by the finance director.

The special event business license shall expire at the conclusion of the associated event and shall not be renewed. A new special event business license may be obtained for additional days upon submittal of a new application and payment of the required fee for each day.

Vending under a special event business license shall be restricted to vending activities conducted within the boundaries of the permitted event and subject to the terms and conditions established for that event. The city shall not be responsible for any merchandise sold.

Violation of this section shall be treated as a violation of chapter 2.

(Ord. No. 25-14, § 2, 1-6-26)