El Segundo Municipal Code Ch. 2 Business License Fee Schedule

A. The amount of license fee to be paid to the city by persons commencing or conducting any business subject to this chapter are set forth in this chapter.

B. Beginning on January 1, 2025, license fees imposed in this title will be increased annually each January 1 on a percentage basis using the percentage increase in the consumer price index ("CPI") for all urban consumers as calculated by the United States department of labor, bureau of labor statistics, for the Los Angeles-Long Beach-Anaheim area, all items, calculated as follows:

1. The five (5) most recent annual CPI percentages are added together and then divided by five (5) to derive the five-year average CPI percentage (“ACPI”); and

2. The ACPI is multiplied by the amount of existing license fees. The product of that multiplication is added to the amount of the license fees imposed by the city for the previous calendar year.

3. For purposes of this section, an “annual CPI percentage” is the percentage change in CPI based upon comparing a twelve-month period ending on March 31 with the subsequent twelve-month period ending on March 31. For example, and without limitation, on January 1, 2025, the ACPI will be calculated using the five (5) years of CPI percentages that include the following time periods: March 31, 2019 to March 31, 2020; March 31, 2020 to March 31, 2021; and calculated in the same manner for the subsequent years with the final and fifth year CPI percentage measured from March 31, 2023 to March 31, 2024.

C. Notwithstanding any other provisions of this code, license fees imposed in this chapter will be increased by a minimum of one cent ($0.01) every two (2) calendar years. (Ord. 1439, 4-13-2010; amd. Ord. 1643, 12-13-2022)

Every person owning or operating a business which is subject to the provisions of this chapter shall pay a single license fee for all branch locations or separate places of business within the city. In addition to the single license fee, such persons shall pay an additional nine dollars ($9.00) per year for each branch location or separate place of business within the city. (Ord. 1054, 8-16-1983; amd. Ord. 1252, 4-9-1996)

See Section 3-2-4. (Ord. 1439, 4-13-2010; amd. Ord. 1643, 12-13-2022)

A. Unclassified Businesses; Fee Schedule: Every person engaged in a business not specifically mentioned or classified in this chapter shall pay a license fee in accordance with the following schedule:

1. Employees: A basic tax of one hundred fifty dollars ($150.00) per year, which shall cover the first five (5) employees and one hundred thirty-eight dollars ($138.00) per year for each employee in excess of five (5) employees; and

2. Floor Area: In addition, each such person shall pay a tax per square foot of floor area occupied for a business purpose in excess of two thousand (2,000) square feet in accordance with the following chart.

A tax of fourteen cents ($0.14) per square foot shall be imposed on vacant space available for rent or lease for business purposes, said feet to be payable by the person with the right to possession of the property; and

3. Additional Location: In addition, each such person shall pay nine dollars ($9.00) per year for each additional business location within the city.

4. Tax Credit: Notwithstanding the foregoing, a credit shall be granted against the tax imposed by this section whenever a business subject to the tax imposed by this chapter generates sales and/or use tax in the year immediately preceding the year in which the tax is due. The credit shall be applied to the business registration tax due for the following year. The credit shall be equal to fifty percent (50%) of the portion of the sales and/or use tax generated which was awarded to the city during the twelve (12) month period ending on June 30 preceding the date the tax is due. However, the amount of said credit shall under no circumstances be calculated to be greater than the total amount of tax due.

5. Credit For Sales And Use Tax Revenue: Notwithstanding the foregoing, a business which increases the amount of sales and use tax revenue received by the city from the business or its activities above its "baseline", as defined hereunder, shall receive a credit to the business license tax imposed under this chapter equal to the dollar amount of the increase above the baseline. The amount of business license tax credit shall be determined annually and is subject to approval by the city manager. Said credit shall be applied to the business license tax owed in the next fiscal year only; provided, that, in no event, shall the credit exceed the amount of business license tax owed.

a. Calculation Of Baseline: For the purposes of this subsection, the "baseline" for a business shall be calculated as follows:

(1) For the first fiscal year in which a credit is granted, the "baseline" shall equal the sum of sales and use tax received by the city from the business and its activities and the business license tax imposed by the city in the prior fiscal year.

(2) For each subsequent fiscal year, the baseline amount established under subsection A5a(1) of this section shall be recalculated as follows: the sales and use tax component of the baseline shall be adjusted to reflect any increase from the prior fiscal year in the consumer price index as established in the report of consumer prices for all urban consumers for the Los Angeles-Anaheim- Riverside standard metropolitan statistical area. Said adjustment shall be based on the most recent month for which such price index figure is available on the date the adjustment is calculated. The business license tax component of the baseline shall be recalculated to equal the amount of business license tax imposed on the business under the fee schedule in effect at the time the recalculation is made, including any automatic increase established under this code; provided, that, in no event, shall the amount of business license tax be less than the amount under subsection A5a(1) of this section.

b. Eligibility: A business is not eligible to receive any business license tax credits under this subsection A5 while the business is receiving a business license tax credit under section 3-2-4 of this code.

c. Business Relation Program: The business license tax credit established under this subsection A5 shall be known as the business relation program of the city.

B. Employee Defined: For the purpose of this section, the term "employee" shall mean any person employed by the business and shall include an independent contractor and persons employed by the independent contractor, unless the independent contractor and/or persons employed by the independent contractor has a valid city business license as prescribed in chapter 1 of this title and this chapter.

C. Number Of Employees Determined: The total number of employees for each business for purposes of this section shall be determined by averaging the total number of employees employed by each business during each of the four (4) calendar quarters preceding the date the tax is paid.

D. Floor Area Defined: For the purpose of this section, "floor area" means the total floor space in terms of square footage occupied by an owner, lessee or renter in a building except:

• 1. Elevator shafts;
• 2. Stairwells;
• 3. Courts or atriums, uncovered and open to the sky;
• 4. Rooms exclusively housing building operating equipment; and
• 5. Parking areas. (Ord. 1252, 4-9-1996; amd. Ord. 1439, 4-13-2010; Ord. 1643, 12-13-2022)

A. Initial Tax: Any business not specifically mentioned or classified in this chapter which is locating, or doing business in the city for the first time shall, before receiving a business license from the city, pay the tax imposed by section 4-2-4 of this chapter. The amount of said tax shall be calculated based upon the taxpayer's best estimate of the average quarterly number of employees, square feet, and business locations which the business will have within the city the remainder of that calendar year.

B. Adjustment: Each new business shall, upon renewal of its business license in the first full year following the year it began doing business in the city, be subject to an adjustment. This adjustment shall be based upon the difference between the estimates of employees, and square feet occupied supplied by the business to the city at its initial application, and the actual average quarterly number of employees, and square feet, and business locations which the taxpayer had during its initial year of doing business in the city. The licensing authority shall recalculate this initial tax based upon these actual figures and, if the resulting amount is greater than the actual tax paid by the taxpayer in the preceding year, shall impose a surcharge to be collected at the same time, and in the same way as the renewal tax. If the actual tax is less than the initial tax, the licensing authority shall apply a credit against the renewal tax in the amount of the difference. (Ord. 1252, 4-9-1996; amd. 2000 Code)

A. Any taxpayer who has paid the tax for property available for rent or lease imposed by subsection 4-2-4A2 of this chapter, who leases all or any part of the property by June 30 of the year in which the tax was due and paid, and the new occupant has paid a square footage tax for its occupancy, shall be entitled to a refund up to one hundred percent (100%).

B. If all or any part of the property is rented by December 31 of the year in which the tax is paid, and the new occupant has paid a square footage tax for its occupancy, the taxpayer shall receive a refund up to fifty percent (50%).

C. It shall be the responsibility of the taxpayer to apply for the refund authorized herein, and to demonstrate to the satisfaction of the licensing authority that the prerequisites to receipt of the refund have been satisfied. (Ord. 1252, 4-9-1996; amd. 2000 Code)

A. Billboards Or Signboards: Every person engaged in the business of contracting, maintaining, using, or leasing billboards or signboards, or posting, sticking, tacking, or affixing or painting bills or signs, or both upon the same, shall pay a business license tax of one hundred fifty dollars ($150.00) per annum for each such billboard or signboard.

B. Lights: Every person advertising by means of portable searchlights, or arc lights, or light producing apparatus or equipment, shall pay a business license tax of thirty-seven dollars and fifty cents ($37.50) per quarter. The license shall be subject to compliance with all requirements of the traffic ordinances and regulations of the City.

C. Vehicle Signs: Every person advertising by means of portable signs mounted on vehicles, when not in connection with any business licensed under subsection D of this Section, shall pay a business license tax of one hundred fifty dollars ($150.00) per year. The license shall be subject to compliance with all requirements of the traffic ordinances and regulations of the City.

D. Sound Trucks: Every person advertising by means of sound trucks, portable loudspeakers, or sound- producing apparatus or equipment, shall pay a business license tax of one hundred fifty dollars ($150.00) per year. The license shall be subject to compliance with all requirements of the traffic ordinances and regulations of the City. (Ord. 1252, 4-9-1996; amd. Ord. 1643, 12-13-2022)

Agents, solicitors, and salesmen selling or soliciting, or taking orders for the sale or furnishing of any paintings, pictures, portraits, photographs, orders for advertising or for any goods, wares, merchandise, or service at retail not otherwise provided for herein, when not in connection with any fixed place of business within the City licensed under this Title, shall pay a business license tax of forty-five dollars ($45.00) per day, or one hundred fifty dollars ($150.00) per year for each agent, salesman, or solicitor. All such sales, solicitations and/or order taking are prohibited between the hours of six o'clock (6:00) P.M. and eight o'clock (8:00) A.M. (Ord. 1252, 4-9-1996; amd. Ord. 1643, 12-13-2022)

A. Amusement Center 1 :

1. Definition: An "amusement center" is defined as any place to which the public is admitted or invited, where eight (8) or more coin-operated amusement machines are maintained, operated or available for operation.

2. Tax Amount: Every person operating an amusement center shall pay a business license tax of one hundred fifty dollars ($150.00) per year.

3. Permit Required: It is unlawful for any person to establish, maintain, conduct, or keep open any "amusement center", as defined in this Section, within the corporate limits of the City without first having obtained a permit, in writing, from the licensing authority. In any application for an amusement center, the licensing authority may require, in addition to other information, that the applicant furnish the information necessary to enable the Chief of Police to make an investigation of any prior criminal activity of the applicant, or any operator of the amusement center.

4. Conditions For Approval: After an investigation by the Chief of Police, the licensing authority shall approve the application for the amusement center permit, or renewal of such permit if he finds:

a. A completed written application form has therefor been filed; and

b. The required license fee has therefor been paid to the City Treasurer; and

c. As a result of his investigation, all applicable provisions of this subsection with regard to such permit application have been met; and

d. That the operation by the applicant will be carried on in a building, structure, and location which complies with and meets all of the health, zoning, fire, building and safety requirements, and standards of the laws of the State and this Code applicable to such business operation; and

e. That the applicant, his employee, agent, or any person connected, or associated with applicant as a partner, director, officer, stockholder, associate, or manager, has not been convicted in a court of competent jurisdiction by final judgment of an offense involving the maintenance of a nuisance, in connection with the same or similar business operation; and

f. That the business is not a public nuisance, or has not been a public nuisance at any time within the last five (5) years; and

g. That the applicant, his employee, agent, or any person connected, or associated with applicant as partner, director, officer, stockholder, associate, or manager, has not knowingly made any false, misleading, or fraudulent statement of a material fact in the application for a permit, or in any report or record required to be filed with the Chief of Police; and

h. That the applicant has not had a similar type permit previously revoked for good cause within the past year, unless the applicant has shown a material change in circumstances since the date of revocation.

B. Amusements Generally: Every person operating a business where an admission, fare, or fee is charged or made, or a collection or contribution is received (and which are not otherwise provided for in this Chapter) for entrance to amusements, such as exhibitions, shows, games, rides, tent performances, merry-go-rounds, carousels, shoot-the-chutes, shooting galleries, Ferris wheels, pig slides, ball games, dart games, roller coasters, grunt derbies, whip rides, scooter rides, sideshows, illusions and other amusements, or concessions similar in character to those, or any of those hereinabove named, shall pay a business license tax of twenty-five dollars ($25.00) per day, or one hundred fifty dollars ($150.00) per month, and shall obtain a special permit from the City Council to do so prior to engaging in such activities. The City Council may condition such permit in any manner not prohibited by law. (Ord. 1252, 4-9-1996; amd. 2000 Code; Ord. 1643, 12-13-2022)

A. Definition: For the purpose of this Section, an "apartment house complex" is defined as two (2) or more individual buildings containing dwelling units located upon the same property, or on contiguous property under the same ownership.

B. Tax Amount: Every person owningan apartment house or apartment house complex, shall pay a business license tax of one hundred fifty dollars ($150.00) per year for up to the first three (3) dwelling units; and one hundred fifty dollars ($150.00) per year for each additional dwelling unit; provided, however, that the dwelling units used in computing the obligation to pay the business license tax shall be the dwelling units rented or leased, and the dwelling units held for rent or lease shall not include a dwelling unit occupied by the owner. (Ord. 1252, 4-9-1996; amd. Ord. 1643, 12-13-2022)

Every person engaging in the business of automobile, truck wrecking or dismantling, and/or operating an automobile, truck wrecking or dismantling yard, and/or outdoor yard of similar character, shall pay a business license tax of one hundred fifty dollars ($150.00) per year, and shall obtain a special permit from the City Council to do so prior to engaging in such activities. The City Council may condition such permit in any manner not prohibited by law. (Ord. 1252, 4-9-1996; amd. Ord. 1643, 12-13-2022)

Every person conducting bankrupt stock sales, fire sales, damaged goods sales, and sales of similar character (not at auction), shall pay a business license tax of thirteen dollars and fifty cents ($13.50) per month, forty-five dollars ($45.00) per quarter, or one hundred fifty dollars ($150.00) per year, and shall obtain a special permit from the City Council to do so prior to engaging in such activities. The City Council may condition such permit in any manner not prohibited by law. (Ord. 1252, 4-9-1996; amd. Ord. 1643, 12-13-2022)

Every person operating a barbershop shall pay a business license tax of one hundred fifty dollars ($150.00) per year. (Ord. 1252, 4-9-1996; amd. Ord. 1643, 12-13-2022)

Every person operating a beauty parlor and similar businesses shall pay a business license tax of one hundred fifty dollars ($150.00) per year. (Ord. 1252, 4-9-1996; amd. Ord. 1643, 12-13-2022)

Every person operating a billiard room and/or poolroom shall pay a business license tax of one hundred fifty dollars ($150.00) per year, which shall include the right to sell cigars, tobacco, soft drinks, chewing gum, and confections, subject to first obtaining a special permit as provided by Sections 4-7-1 and 4-7-2 of this Title. (Ord. 1252, 4-9-1996; amd. Ord. 1643, 12-13-2022)

Every person operating a bowling academy, bowling alley, bowling center, or similar business shall pay a business license tax of one hundred fifty dollars ($150.00) basic, plus four dollars ($4.00) per lane per year. A license granted under this Section shall include the right to sell bowling equipment, paraphernalia, and bowling apparel, but shall not include the right to conduct a cafe, restaurant, lunch counter, or refreshment, or confectionery stand or concession, or any other type of business, except as specifically authorized above. (Ord. 1252, 4-9-1996; amd. Ord. 1643, 12-13-2022)

Every person owning or operating a business engaged in the processing or manufacturing of chemical, petroleum, cement or cryogenic products; and every person owning or operating a business engaged in smelting or refining shall pay a business license fee in accordance with the following schedule:

A. A basic fee of one hundred fifty dollars ($150.00) per year which shall cover the first five (5) employees.

B. One hundred thirty-eight dollars ($138.00) per year for each employee in excess of five (5) employees.

C. One thousand five hundred thirty one dollars ($1,531.00) per year per square acre of space owned, leased or rented for the purpose of producing, manufacturing or processing chemical, petroleum, cement or cryogenic products; or for the purpose of smelting or refining.

D. Thirty six dollars ($36.00) per year for each vehicle in excess of six thousand (6,000) pounds (gross vehicle weight) owned or operated in the conduct of the business.

E. Eleven dollars ($11.00) per year for each additional business location within the City.

F. Notwithstanding the foregoing, a credit shall be granted against the tax imposed by this Section whenever a business subject to the tax imposed by this Chapter generates sales and/or use tax in the year immediately preceding the year in which the tax is due. The credit shall be applied to the business registration tax due for the following year. The credit shall be equal to fifty percent (50%) of the portion of the sales and/or use tax generated which was awarded to the City during the twelve (12) month period ending on the June 30 preceding the date the tax is due. However, the amount of said credit shall under no circumstances be calculated to be greater than the total amount of tax due.

G. Any person subject to this Section paying a delinquent utility user tax or a tax concerning which, in the opinion of the City Manager, a good faith dispute exists may enter into a settlement agreement to be ratified by the City Council which entitles the taxpayer to a credit equal to seventy five percent (75%) of the paid delinquent or disputed utility user tax (excluding penalties and interest). Said credit must be applied for within three (3) tax years from the date of payment. The maximum credit to be applied against the business license tax in any year shall not exceed one-third (1/3) of the total credit available hereunder. (Ord. 1252, 4-9-1996; amd. Ord. 1643, 12-13-2022)

Every person engaged in the business of Christmas tree sales shall pay a business license tax of one hundred fifty dollars ($150.00) per year. (Ord. 1252, 4-9-1996; amd. Ord. 1643, 12-13-2022)

Every person operating a circus or wild west show, not including any sideshows, shall pay a business license tax for the first day of two hundred dollars ($200.00), and one hundred three dollars ($103.00) per day thereafter. A sideshow shall pay a business license tax of one hundred fifty dollars ($150.00) per sideshow for the first day, and fifty dollars ($50.00) per sideshow per day for each day thereafter. Every such person shall obtain a special permit from the City Council to operate such circus, wild west show, or sideshow, prior to engaging in such activities. The City Council may condition such permit in any manner not prohibited by law. (Ord. 1252, 4-9-1996; amd. Ord. 1643, 12-13-2022)

A. Vending Machines (Persons Not Primarily Engaged In Business Of Renting, Leasing Or Operating):

1. Every person not primarily engaged in the business of renting, leasing, or operating coin-operated vending machines for which a license is required by subsection B of this Section, who places, maintains, and operates, or offers for operation, a vending machine or machines, or a vending device or vending devices which vends or delivers merchandise of any character, or provides a service for which the coin or coins are inserted, shall pay a business license tax of fifty dollars ($50.00) per year per vending machine or vending device.

2. This Section shall not apply to subsections C, D and E of this Section.

B. Coin-Operated Devices (Persons Engaged In Business Of Renting, Leasing Or Operating):

1. Every person engaged in the business of renting, leasing, or operating coin-operated vending machines shall pay a business license tax of one hundred fifty dollars ($150.00) per year.

2. This Section shall not apply to subsections C, D and E of this Section.

C. Automatic Laundry And Dry Cleaning Establishments: Every person engaged in the laundry and dry cleaning business where coin-operated laundry and dry cleaning machines are used in the operation of the business, and which are not preempted by section 16002.2 of the State Business and Professions Code, shall pay a business license tax of two dollars ($2.00) per year per machine; provided, however, that the business license tax shall not be less than one hundred three dollars ($103.00) per year.

D. Automatic Washers And Dryers (Persons Not Primarily Engaged In Renting, Leasing Or Operating): Every person not primarily engaged in the business of renting, leasing, or operating coin- operated automatic washers and dryers who places, maintains, and operates, or offers for operation automatic washers and dryers for which coins are inserted, shall pay a business license tax of two dollars ($2.00) per year per machine.

E. Automatic Washers And Dryers (Persons Engaged In Business Of Renting, Leasing Or Operating): Every person renting, leasing, or operating coin-operated automatic washers and dryers, whose business is limited exclusively to the renting, leasing, or operating of such machines shall pay a business license tax of one hundred three dollars ($103.00) per year.

F. Devices With Amusement Features: Every person owning a coin, or token operated machine or device having an amusement or skill feature connected therewith, shall pay a business license tax of one hundred three dollars ($103.00) per year per machine. Licenses granted under this Section shall be revocable at any time, at the pleasure of the City Council for any reason which the City Council may deem appropriate.

G. Seal Affixed To Devices: Every person owning a machine or device, which is required to pay a business license tax under the provisions of this Title, shall have conspicuously affixed thereto a legible and current official seal or sticker issued by the license collector of the City for such machine or device licensed; the seal shall include the year of issuance, and the number of the license under which it is issued. (Ord. 1252, 4-9-1996)

Every person operating a concert, opera, entertainment, or other show, exhibition or performance not exceeding two (2) performances during any one calendar month shall pay a business license tax of four dollars ($4.00) per month, and shall obtain a special permit from the City Council to do so prior to engaging in such activities. The City Council may condition such permit in any manner not prohibited by law. (Ord. 1252, 4-9-1996)

A. General, Electrical, Plumbing: Every person engaged in the business of contracting, in any of the following trades, shall pay a business license tax of one hundred fifty dollars ($150.00) per year: general building contractor, general building contractor (speculative), electrical contractor, and plumbing contractor. (Ord. 1252, 4-9-1996)

B. Definitions; Provisions:

1. General Building Contractor Defined: A "general building contractor", as used in this Chapter, is a contractor or person whose principal contracting business is in connection with any structure built, or to be built, for the support, shelter and enclosure of persons, animals, chattels or movable property of any kind, requiring in its construction the use of two (2) or more unrelated building trades or crafts or to do or to superintend the whole or any part thereof.

2. General Building Contractor (Speculative) Defined: A "general building contractor (speculative)", as used in this Chapter, is a contractor or person who builds or constructs a building or structure on property owned, possessed or controlled by him for the purpose of selling or disposing of the same during, or subsequent to, construction or erection thereof.

3. Additional Fee: Nothing contained within this Chapter shall be construed to permit any general building contractor or any general building contractor (speculative) to operate, in addition to his regular business of general building contracting or general building contracting (speculative) any one specialized building trade business or subcontracting business, for which a sub or specialty contractor's license is required, without the payment of an additional fee as prescribed for the business by subsection E of this Section.

4. Architect Or Engineer: Provided, further, that any architect or engineer who, in addition to his regular professional duties of designing and superintending the design and erection of any building or structure, also acts in the capacity of a "general building contractor" or "general building contractor (speculative)" as defined in this Section, or who subcontracts or employs labor to perform any or all of the work involved either acting for himself or the owner of the building shall pay the same fee as a general building contractor or a general building contractor (speculative), as the case may be.

5. Exclusion: The provisions of this Section do not include anyone who merely furnishes materials or supplies without fabricating them into or consuming them in the performance of the work of a general building contractor or general building contractor (speculative).

6. Furnish Proof Of Type Of Employment: Every person who represents or claims that the work being done or performed by him is being done or performed by the hour or by the day's work shall furnish to the license collector or his authorized deputy, if asked, an affidavit from his employer or from the owner of the building or structure being erected or constructed stating the nature of the work, the wages, fee or commission being paid and the location of the work. Any person holding a State contractor's license will be considered a contractor if he superintends or contracts for a fee the erection or construction of any building or structure in the City and shall be required to pay the same license fee as a general building contractor. (Ord. 1054, 8-16-1983)

C. Lathing And Plastering: Lathing and plastering contractors shall pay a business license tax of one hundred fifty dollars ($150.00) per year.

D. Repairs And Alterations:

1. Fee Imposed: Exceptions: Every person engaged in the business of minor construction, alterations, improvements, or repair work, or every person undertaking any project by one or more contracts, the aggregate contract price of which, for labor, materials, and all other items is less than one hundred dollars ($100.00), shall pay a business license tax of twenty four dollars ($24.00) per year. This type of license shall not be issued, or apply in any case wherein the work of construction is only a part of a larger or major operation, whether undertaken by the same or a different contractor, or in which a division of the operation is made on contracts of amounts less than five hundred dollars ($500.00) for the purpose of evading the obtaining of a license, or the payment of a license tax under this Title or any of the provisions thereof.

2. Accidents Or Fire Damage: Wherein repairs to damages resulting from accident or fire do not exceed one thousand dollars ($1,000.00) total valuation, a general license covering the activities of all trades involved in repair work may be issued to the prime contractor for the one project for a business license tax of forty eight dollars ($48.00).

E. Subcontractors Or Specialty Contractors:

1. Definition: A "subcontractor" or "specialty contractor", for the purposes of this Title, is defined as a person who performs construction work requiring special skill, and whose principal contracting business involves the use of a specialized building trade or craft, not otherwise provided for herein.

2. Separate License; Fee: Every person commencing, or carrying on the work of a subcontractor, shall secure a separate City license, and shall pay for the same a business license tax of one hundred three dollars ($103.00) per year. (Ord. 1252, 4-9-1996; amd. Ord. 1643, 12-13-2022)

A. Public Dances: Every person conducting public dances, where an admission fee or per dance fee is charged, shall pay a business license tax of one hundred fifty dollars ($150.00) per year, and shall obtain a special permit from the City Council to do so prior to engaging in such activities. The City Council may condition such permit in any manner not prohibited by law.

B. Other Dances: Every person engaged in a business where any cafe, restaurant, or any similar establishment affords its patrons the privilege or opportunity to dance, without charge for the dancing, shall pay a business license tax of one hundred fifty dollars ($150.00) per year, and shall obtain a special permit from the City Council to do so prior to engaging in such activities. The City Council may condition such permit in any manner not prohibited by law.

C. Dancing School Or Academy (Talent School): Every person conducting a dancing school or dancing academy, or talent school or talent academy, shall pay a business license tax of one hundred fifty dollars ($150.00) per year. (Ord. 1252, 4-9-1996; amd. Ord. 1643, 12-13-2022)

Every person engaged in a business not having a fixed place of business within the City which, in connection with said business, delivers any goods or services within the City shall pay a business license tax of one hundred fifty dollars ($150.00) per year per vehicle. (Ord. 1252, 4-9-1996; amd. Ord. 1643, 12-13-2022)

Every person operating a drive-in theater shall pay a business license tax of one hundred fifty dollars ($150.00) per year, but the license shall not include the right to conduct a cafe, restaurant, lunch counter, refreshment or confectionery, or like stand or concession, or any other type of business. (Ord. 1252, 4-9-1996; amd. Ord. 1643, 12-13-2022)

Every person conducting sales of food from a vehicle shall pay a business license tax of one hundred fifty dollars ($150.00) per year per vehicle. (Ord. 1252, 4-9-1996; amd. Ord. 1643, 12-13-2022)

Every person engaged in a "home occupation", as defined by the Zoning Ordinance of the City in Section 15-1-6 of this Code, shall pay a business license tax of one hundred fifty dollars ($150.00) per year. (Ord. 1252, 4-9-1996; amd. Ord. 1643, 12-13-2022)

Every person engaged in the business of operating a hotel, motel, auto court, or lodging house shall pay a business license tax of one hundred fifty dollars ($150.00) per year for up to the first three (3) rooms and one hundred fifty dollars ($150.00) per year for each additional room. (Ord. 1252, 4-9-1996; amd. Ord. 1643, 12-13-2022)

Every person engaged in the business of junk collection shall pay a business license tax of one hundred fifty dollars ($150.00) per year for each vehicle used. "Person engaged in the business of junk collection" as used herein, means a person engaged in the business of going from house to house, or from place to place, gathering, collecting, buying, selling, or otherwise dealing in old rags, sacks, bottles, cans, paper, or other articles commonly known as "junk"; provided, however, that any person licensed under the provisions of this Section shall not solicit for "free will offerings" of such materials as are above enumerated, or referred to under the guise or representation that the same are being collected by or for any charitable, or other organization entitled to obtain a free permit, as provided for under other provisions of this Title. Provided, however, that the provisions of this Title relating to junk collectors shall not apply to official collectors of the City, or collectors specially authorized by the City Council to make the collections as a public service. (Ord. 1252, 4-9-1996; amd. Ord. 1643, 12-13-2022)

Every person providing lawn service, gardening service, window cleaning service, and similar services, shall pay a business license tax of one hundred fifty dollars ($150.00) per year. (Ord. 1252, 4-9-1996; amd. Ord. 1643, 12-13-2022)

Every person engaged in the business of lending, financing, or money-lending shall pay a business license tax of one hundred fifty dollars ($150.00) per year. (Ord. 1252, 4-9-1996; amd. Ord. 1643, 12-13-2022)

Every person owning or operating a business engaged in the sale of lumber, building material, or operation of a building material wrecking yard, secondhand building material yard, junk yard, or outdoor yard of similar character or wholesale or retail nursery shall pay a business license tax, in accordance with the following schedule:

A. A basic fee of one hundred fifty dollars ($150.00) per year which shall cover the first five (5) employees;

B. One hundred thirty-eight dollars ($138.00) per year for each employee in excess of five (5) employees;

C. One thousand five hundred thirty one dollars ($1,531.00) per year per square acre of space owned, leased, or rented for the purposes set forth above;

D. Thirty six dollars ($36.00) per year for each vehicle in excess of six thousand (6,000) pounds (gross vehicle weight) owned or operated in the conduct of business;

E. Eleven dollars ($11.00) per year for each additional business location within the City;

F. Notwithstanding the foregoing, a credit shall be granted against the tax imposed by this Section whenever a business subject to the tax imposed by this Chapter generates sales and/or use tax in the year immediately preceding the year in which the tax is due. The credit shall be applied to the business registration tax due for the following year. Credit shall be equal to fifty percent (50%) of the portion of the sales and/or use tax generated which was awarded to the City during the twelve (12) month period ending on June 30 preceding the date the tax is due. However, the amount of said credit shall under no circumstances be calculated to be greater than the total amount of tax due. (Ord. 1252, 4-9-1996; amd. Ord. 1643, 12-13-2022)

Every person engaged in the motion picture or television production business not operating from a fixed place of business in the City, using either public or private property, shall pay a business license tax of one hundred fifty dollars ($150.00) per day. Every person subject to this Section shall also obtain a permit pursuant to Chapter 11 of this Title. (Ord. 1252, 4-9-1996; amd. Ord. 1643, 12-13-2022)

Every person engaged in the business of operating a parking lot for vehicles which is open to the public generally and which also provides shuttle service from the parking lot to any other location shall pay a business license tax of ten dollars ($10.00) per parking stall per year. The business license tax imposed by this Section shall not apply to the number of stalls, if any, occupied on a regular basis by employees of the business or by tenants of the building which is serviced by the parking lot. (Ord. 1252, 4-9-1996)

A. Generally: Every person peddling services, not otherwise mentioned in this Chapter, shall pay a business license tax of one hundred fifty dollars ($150.00) per year, and shall obtain a special permit from the City to do so prior to engaging in such activities.

B. Food: Every person peddling foods, foodstuffs, and food products, other than from catering food trucks, shall pay a business license tax of one hundred fifty dollars ($150.00) per year where the person is on foot or where the same is sold from a vehicle, and shall obtain a special permit from the City to do so pursuant to Chapter 4-15 of this Code prior to engaging in such activities.

C. Miscellaneous Merchandise: Every person peddling any goods, wares, magazines, or merchandise not otherwise provided for in this Chapter, shall pay a business license tax of ten dollars ($10.00) per day where such person is on foot, and twenty dollars ($20.00) per day where the same is sold from a vehicle, and shall obtain a special permit from the City to do so pursuant to Chapter 4-15 of this Code prior to engaging in such activities.

D. Popcorn, Souvenirs: Every person peddling popcorn, peanuts, gum, candy, confections, or toys, such as balloons, flags, pennants, banners, canes, buttons, badges, horns, musical or noise making instruments, serpentines, souvenirs, and similar articles shall pay a license fee of ten dollars ($10.00) per day where the same is sold from a vehicle, and shall obtain a special permit from the City to do so prior to engaging in such activities. (Ord. 1252, 4-9-1996; amd. Ord. 1593, 10-15-2019; Ord. 1643, 12-13-2022)

A. Fee Imposed; State And Local Approval: Every person operating rest, convalescent, guest homes, and childcare service shall pay a business license tax of one hundred fifty dollars ($150.00) per year. Every person operating a family care home shall pay a business license tax of one hundred fifty dollars ($150.00) per year. No such license shall be issued without the written approval of:

• 1. The State Department of Social Services;
• 2. The County Health Officer;
• 3. The Chief of the Fire Department;
• 4. The Community, Economic and Development Services Director.

B. Inspection: All such establishments shall be subject to inspection by the City at any time. (Ord. 1252, 4-9-1996; amd. Ord. 1315, 1-18-2000; 2000 Code; Ord. 1639, 9- 20-2022; Ord. 1643, 12-13-2022)

Every person engaged in the operation of rubbish or garbage collection shall pay a business license tax of one hundred fifty dollars ($150.00) per year for each vehicle used in the City. (Ord. 1252, 4-9-1996; amd. Ord. 1643, 12-13-2022)

Every person operating a private school shall pay a business license tax of one hundred fifty dollars ($150.00) per year. (Ord. 1252, 4-9-1996; amd. Ord. 1643, 12-13-2022)

Every person operating street stands for the selling of any goods, wares, or merchandise on any portion of the public streets within the City shall pay a business license tax of one hundred fifty dollars ($150.00) per month; provided, that no license shall be issued for the stand until a permit has been obtained from the City Council, and that the application for the permit shall be accompanied by the written consent of the owner or occupant of the premises abutting immediately upon that portion of the street which the applicant desires to use; and further provided, that the City Council shall have the right to grant, conditionally grant, or deny the permit under this Section in its discretion. (Ord. 1252, 4-9-1996; amd. Ord. 1643, 12-13-2022)

Every person engaged in the business of providing taxicabs or automobiles for hire shall obtain a special permit from the City Council prior to engaging in such activities, and the City Council may condition such permit in any manner not prohibited by law. Permittee shall pay an annual business license tax of: a) one hundred fifty dollars ($150.00) per year for each vehicle operated within the City limits; or b) a flat business license tax for the entire fleet of taxicabs or automobiles for hire of three hundred dollars ($300.00) per year; whichever is greater. (Ord. 1252, 4-9-1996; amd. Ord. 1643, 12-13-2022)

Every person engaged in the business of operating a theater, motion picture show, playhouse, events, and all other shows or exhibitions (except those conducted in the open or under canvas) not otherwise provided for in this Chapter, shall pay a business license tax of one hundred fifty dollars ($150.00) per year. Any such license, however, shall not include the right to conduct a cafe, restaurant, or lunch counter. (Ord. 1252, 4-9-1996; amd. Ord. 1643, 12-13-2022)

A. Transient Food Vendors: Every transient food vendor shall pay a business license tax of forty eight dollars ($48.00) per day, and shall obtain a special permit from the City to do so pursuant to Chapter 4-15 prior to engaging in such activities.

B. Transient Merchants: Every transient merchant, which shall include all such persons doing business at a fixed place of business for a period of less than thirty (30) consecutive days, and who does not deal exclusively in food or foodstuffs for human consumption, shall pay a business license tax of forty dollars ($40.00) per day.

C. Transient Merchant At Fairs: Notwithstanding subsection B of this Section, every transient merchant, which shall include any person doing business at a fixed place of business for a period of less than thirty (30) consecutive days and who is participating in a charitable or a civic event such as a fair, shall pay a business license tax of ten dollars ($10.00), which shall cover the period during which the charitable or civic event is open to the public.

(Ord. 1252, 4-9-1996; amd. Ord. 1593, 10-15-2019)

Every person engaged in the business of operating a warehouse or storage facility shall pay a license fee of one hundred fifty dollars ($150.00) per year plus seventeen cents ($0.17) per square foot of space used for such purpose for each business location within the city. (Ord. 1252, 4-9-1996; amd. Ord. 1643, 12-13-2022)

The city council may suspend or reduce tax rates imposed by this title by resolution. (Ord. 1439, 4-13-2010)