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Earlier editions: 2026-07

Title 5 — Business Taxes, Licenses and Regulations›Chapter 5.04 — GENERAL BUSINESS LICENSE REGULATIONS

Escalon Municipal Code Art. I General Provisions

Escalon Municipal Code · 2026-10 edition · updated 2026-10-04 · Escalon

Cite as: Escalon Municipal Code Article I · Text as of 2026-10-04

§ 5.04.010. Purpose.

This article is enacted to raise revenue for municipal purposes and to regulate the transacting and carrying on of businesses in the city for the protection of the public health, morals, safety and general welfare.

(Ord. 585 § 2.1 (Exh. A), 2020)

Exceptions & meaning →

§ 5.04.020. Definitions.

For the purpose of this title and resolutions establishing fees, the following words and phrases shall have the meaning ascribed to them by this section:

A.

"Machines or games for skill or amusement/music boxes and mechanical devices, including remote control machines operating from a central station"

means any person engaged in the business of maintaining any machines or games for skill or amusement that involve the deposit or payment of a slug or coin and any vending machines or games operated mechanically or otherwise in which slugs or coins are deposited and in addition to vending or discharging merchandise make any display other than the merchandise offered for sale or which emit anything whether of value or not in addition to merchandise or any person engaged in the business of maintaining any amusement machine, apparatus or device designed or constructed for the purpose of producing or reproducing or playing any musical tone or tones or combination of tones, or any similar instrument, recording device, music box, jukebox, motion picture or photograph machine.

B.

"Arts or crafts"

means the services rendered individually for compensation by artisans (artists), bricklayers, brick masons, carpenters, dressmakers, electricians, engravers, gardeners, sign painters, mechanics, metalworkers, painters, plumbers, printers, sculptors, tailors, woodworkers, etc.

C.

"Auctioneer"

means any person not having a fixed place of business in the city engaged in selling at auction any real estate, goods, wares, merchandise, or materials or any similar, kindred or related thing, for which a license fee is not specifically required under any other chapter or section of this chapter; providing, that no additional fee shall be required of any person otherwise licensed to do business in the city personally carrying on an auction sale in the regular course of his business.

D.

"Billboard advertising"

means all places of business the principal function of which is the advertising of any service, event, commodities, materials, goods, wares or merchandise by means of billboards, illuminated signs, banners, posters, or statuary, and carrying on any advertising business by any process or method similar, kindred or related to those herein enumerated.

E.

"Business"

means and includes professions, trades and occupations in all and every kind of calling, whether or not carried on for profit. "Business" includes real property rentals, including homes, apartments, flats, stores, mobile home spaces, parts or all of building structures and vacant areas.

F.

"City"

means the City of Escalon, a municipal corporation of the State of California, in its present incorporated form or any later reorganized, consolidated, enlarged or reincorporated form.

G.

"City manager"

means the city manager for the City of Escalon, or his or her designee. For the purposes of hearing an appeal, the city manager may designate another city employee or an independent hearing officer to preside over an appeal.

H.

"Commercial vehicles"

means and includes the business carried on by any person engaged in the delivering, selling, or offering for sale by means of any motor-driven vehicle any materials, commodities, edibles, goods, wares or merchandise, including any similar, kindred or related vehicular operations and for which a license fee is not specifically required under any other part, chapter or section of this title.

I.

"Contracting"

means the business carried on as a California Contractors State License Board contractor or subcontractor engaged in building, lathing, acoustical installation, plastering, paving, cement and concrete work, painting, decorating, paperhanging, metalwork, heating and ventilating, house and building moving and wrecking, electrical work, plumbing, structural work, well drilling, pest control, awning work, burglar alarm installations, window decorations, etc.

J.

"Finance director"

means the finance director for the City of Escalon, or his or her designee.

K.

"Garage sale"

means any sale of tangible personal property in, at, or upon premises that are residentially zoned or residentially occupied. This definition includes without limitation sales of personal property from the garage, driveway, yard, patio, or house areas of such premises.

L.

Gross Receipts.

Except as otherwise specifically provided herein, the term "gross receipts" as used herein means the gross receipts of the calendar year preceding the beginning of the annual license period and is defined as follows: the total amount of the sale price of all sales, the total amount charged or received for the performance of any act, service or employment or whatever nature it may be, whether such service, act or employment is done as a part of or in connection with the sale of materials, commodities, goods, wares, merchandise or not for which a charge is made or credit allowed including all receipts, cash, credits and property of any kind or nature, any amount for which credit is allowed by the seller to the purchaser without any deduction therefrom on account of the cost of the property sold, the cost of materials used, labor or service costs, interest paid or payable, losses or other expenses whatsoever; provided, that cash discounts allowed or taken on sales shall not be included, and this chapter shall not be construed to impose any tax upon any business or transaction which the city is not authorized to license or tax under any law of the state or of the United States. Any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser, and such part of the sales price of any property previously sold and returned by the purchaser to the seller by way of cash or credit allowances given or taken as part payment on any property so accepted for resale, shall be deducted for the purpose of determining the gross receipts hereunder.

M.

"Handbill distributors"

means any person engaged in the business for hire or gain of distributing commercial or noncommercial fliers by hand ("handbills") other than newspapers maintaining a fixed place of business in the city, and which newspapers pay a license fee under any other provision of this title, and any person receiving compensation directly or indirectly for the distribution of such handbills; provided, that no license fee shall be charged for the distribution of any noncommercial handbill, the principal purposes of which is to disseminate information relating to any political, economic, religious, philosophical, or related subjects and not connected with any commercial enterprise.

N.

"Hotels, motels, apartments, rooming houses and auto courts"

means all places of business providing guest rooms, shelter, or space at a fixed rental for the accommodation of the public and consisting of at least five rental units.

O.

"Interstate commerce"

means the buying, selling, or moving of products, services, or money across state borders.

P.

"Laundry collection agency"

means every person engaged in the business of collection or delivering any garment, household linen, fabric, or other material or article commonly and ordinarily accepted for laundry service, by any laundry establishment including dry cleaning.

Q.

"Oil storage tank stations"

means all places of business the principal function of which is maintaining tankage facilities for the storage of petroleum products, compound, or any hydrocarbon substance, and shall include wholesale distributors of such petroleum, petroleum products or compound, or hydrocarbon substances.

R.

"Peddler"

means any person, not having a fixed place of business in the city, who travels from place to place, from house to house, or from street to street seeking to make sales and/or deliveries of the good, wares, merchandise or services in which he deals. Peddler shall not include vendors who distribute their goods to regular customers on established routes.

S.

"Personal services"

means any personal services, as that term is ordinarily and commonly used and understood, rendered by any person offering to the public personal services for compensation, and not specifically covered under any other part, chapter or section of this title, and shall include but not be limited to barbers, beauticians, cosmeticians (manicurists, hairdressers, etc.), bootblacks, checkroom operators and any person engaged in rendering any service to the person, or personal services similar, kindred or related to any of those services listed in this subsection, and for which a license fee is not specifically required under any other part, chapter or section of this title.

T.

"Person"

means and includes all domestic and foreign corporations, associations, syndicates, joint stock corporations, partnerships of every kind, clubs, business or common law trusts, societies and individuals transacting and carrying on any business in the city, other than as an employee. Notwithstanding the definition herein of "person," professional people shall be individually licensed as provided in this title.

U.

"Professional services"

means any professional services as that term is ordinarily and commonly used and understood, wherein individuals are engaged in the business of offering to the public professional or semiprofessional services for compensation, and not specifically covered under any other part, chapter or section of this title, and shall include but not be limited to the services rendered by any person engaged in the practice or profession of law; medicine, surgery; dentistry; optometry; chiropractic; osteopathy, chiropody; veterinary; real estate agent; real estate broker; insurance agent; insurance broker; stock and bond agent or broker; telephone message service; civil, mechanical, electrical, industrial, or other class of engineer; architect; draftsman; designer; income tax consultant; teacher of dancing, music, elocution, dramatic art; all teachers of the arts and sciences; and similar enterprises or occupations.

V.

"Public card room"

means any person conducting, managing or carrying on any public card room where games of any kind are played with cards; exempting, however, all fraternal organizations and labor unions.

W.

"Retailing"

means the business of offering for sale or selling to the public at retail any materials, commodities, goods, wares or merchandise.

X.

"Rummage sale"

means a sale of assorted secondhand objects contributed by donors to raise money for a charity.

Y.

"Sale"

means and includes the transfer in any manner or by any means whatsoever of the title to property for a consideration. The serving, supplying or furnishing for a consideration of any property and a transaction whereby the possession of property is transferred and the seller retains the title as security for the payment of the price shall likewise be deemed a sale. This definition shall not be deemed to exclude any transaction, which in effect results in a sale within the contemplation of law.

Z.

"Solicitor"

means any person who goes from place to place, from house to house, or from street to street soliciting or taking, or attempting to take, orders for the sale of goods, wares, merchandise, or property of any nature for future delivery, or for services to be performed in the future.

AA.

"Street faire," "special event," or "farmers' market"

means an event, sponsored by an organization, consisting of at least five vendors offering for retail sale handmade items, textiles, ceramics, paintings, sculptures, agricultural produce, refreshments, prepared food, beverages, and other such items which are commonly offered for sale at events of a similar nature. At any street faire/special event, the sponsoring organization may provide live entertainment.

BB.

"Supplemental paperwork"

means forms or documents required to be submitted with a new or renewal business license application. The types of forms or documents vary based on the type of business but may include such items as: fats, oils, and grease logs, standard industrial classification code, regulatory permits or licenses, business services form, independent business owner/1099 form, SB 341/1826 recycling forms, stormwater device maintenance verification form or other regulatory forms deemed necessary by the finance director.

CC.

"Sworn statement"

means an affidavit sworn to before a person (public notary, city clerk, city manager, police chief) authorized to take oath or a declaration or certification made under penalty of perjury.

DD.

"Transient house-to-house personal and miscellaneous services"

means any personal service as the same is ordinarily and commonly used and understood, wherein individuals, either by appointment or call or otherwise, go from house to house or place to place rendering personal or other services for compensation and shall include services rendered by barbers, beauticians, cosmeticians, manicurists, hairdressers, etc., tool or cutlery grinders, dressmakers, tailors, dog groomers, house cleaners, handymen and any person engaged in rendering any service to the person or personal or miscellaneous services similar, kindred or related to any of those listed in this subsection not prohibited by law and for which a license fee is not specifically required under any other part, chapter or section of this title; provided, that any person maintaining a fixed place of business in the city for rendering personal services and paying a license fee therefor shall not be required to pay any further license fee under the provisions of this chapter.

EE.

"Trucking and transportation"

means the business carried on by any person engaged in trucking or transporting by vehicle, for hire or compensation, baggage, express, freight, household goods, building or other materials, equipment, rubbish, goods, wares or merchandise.

FF.

"Vehicular street advertising"

means the business of advertising commercial enterprises of any character or for any purpose, carried on by means of any vehicle traversing the public streets.

GG.

"Wholesale and jobbing"

means the business of offering for sale or selling at wholesale or as a jobber any materials, commodities, wares or merchandise.

(Ord. 585 § 2.1 (Exh. A), 2020)

Exceptions & meaning →

§ 5.04.030. Operation of business without license prohibited.

It is unlawful for any person to conduct or operate any business, as the same is defined in this chapter, without having a valid, unrevoked and unsuspended license from the city to do so in accordance with Article II, fully paid fees required by Article III, and without complying with any and all regulations of such business contained in this title. It is unlawful for the owner of a commercial or industrial business with a physical location to allow independent business owners to locate within or operate out of their facility until the independent business owner has obtained a valid business license under this chapter.

(Ord. 585 § 2.1 (Exh. A), 2020)

Exceptions & meaning →

§ 5.04.040. Business inspections.

Before a business license is issued, the business must receive and pass a business inspection conducted by the city building department and consolidated fire department. The necessity for an inspection for a home occupation business is at the discretion of the building department.

(Ord. 585 § 2.1 (Exh. A), 2020)

Exceptions & meaning →

§ 5.04.050. Enforcement of chapter.

A. It shall be the duty of the finance director to enforce each of the provisions of this chapter. The chief of police shall render such assistance in such enforcement as may be required from time to time by the finance director or the city council.

B. The finance director and any police officer shall have the power and authority to enter, free of charge, and at any reasonable time, any place of business required to be licensed under this chapter and to demand that its license be exhibited and to ascertain whether or not the provisions of this chapter have been complied with.

C. For the purpose of enforcing the provisions of this title, the finance director may, with the prior consent of the city council, deputize a qualified accountant to examine the necessary books and records of any person doing business in the city for the purpose of determining the correctness of the statement filed with the finance director, or on which the license fee for such business is based. Any failure on the part of any person licensed under this chapter to exhibit his or her books and records to the accountant so deputized shall constitute a misdemeanor punishable as in this chapter provided.

(Ord. 585 § 2.1 (Exh. A), 2020)

Exceptions & meaning →

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