Escalon Municipal Code Art. IV Specific Business Regulations

Every person who operates any business, whether upon a cost, rental or commission basis as a concession or upon rented floor space in or upon the premises of any person licensed under any provisions of this chapter, shall be required to pay the license fee and obtain a separate and independent license pursuant to the appropriate provisions hereof, and shall be subject to all the provisions of this chapter.

(Ord. 585 § 2.1 (Exh. A), 2020)

A. Every person transacting, carrying on or conducting the business of trading in, selling, or offering for sale any materials, commodities, edibles, goods, wares or merchandise by means of any vehicle or operating a delivery service for the delivery thereof by means of any vehicle or the servicing of vending and amusement machines by means of any vehicles shall pay an annual license fee as established by resolution of the city council.

B. No fee shall be required for any vehicles used for miscellaneous and irregular delivery service by any person carrying on any business located within the city for which a license fee is paid under any other provision of this chapter; provided, that the exemption shall not apply to any such business operating any vehicular order-and-sale or delivery service over fixed or regular routes.

(Ord. 585 § 2.1 (Exh. A), 2020)

A. Every person transacting, carrying on or conducting the business of general building contractor, or plumbing, electrical or roofing contractor, or other specialty contractor and who has a fixed place of business in the city shall pay an annual license fee based upon gross receipts as established by resolution of the city council.

B. In computing gross receipts under this section contractors shall be entitled to deduct all sums paid to subcontractors for contracts performed in the city. The name of each subcontractor to whom such payment is claimed shall be reported to the finance director, together with the amount paid.

C. The receipts of the contractors enumerated in this section from contracts performed wholly outside the city shall not be included in their gross receipts for the purpose of computing the license tax. Any such contractor who does not have a fixed place of business in the city shall be required to obtain a license and pay a fee with respect to any contract performed by him within the city equal to 125 percent of the fee specified in subsection A of this section.

(Ord. 585 § 2.1 (Exh. A), 2020)

A. Every person transacting, carrying on or conducting the business of selling feed for livestock or poultry at retail, wholesaling and jobbing, or manufacturing shall pay an annual license fee based upon gross receipts as established by resolution of the city council.

B. If any person transacting, carrying on or conducting the business of manufacturing shall also engage in retailing business, whether selling products manufactured by themself or not, they shall also be required to obtain a license and pay the tax specified for such retail business in addition to the license specified in this section; provided, that any person engaged in the business of manufacturing shall not be required to obtain a license in addition to their manufacturing license to engage in the wholesale or jobbing business with respect to products manufactured by themself. In the event a manufacturer has obtained a license as a retailer for the purpose of retailing products manufactured by themself, they shall be entitled to deduct from their gross receipts as a manufacturer the amount of gross receipts realized by themself from the retail sale of the products manufactured by themself.

(Ord. 585 § 2.1 (Exh. A), 2020)

Every person transacting, carrying on or conducting in the city the business of furnishing professional services, personal services, arts and crafts, and laundry collection agencies shall pay an annual license fee based upon gross receipts as established by resolution of the city council.

(Ord. 585 § 2.1 (Exh. A), 2020)

Every person transacting, carrying on or conducting a trucking or transportation business from outside of the city shall pay an annual license fee in the amount established by resolution of the city council for every vehicle used in such business inside the city.

(Ord. 585 § 2.1 (Exh. A), 2020)