Fullerton Municipal Code Ch. 4.06 Business Taxes and Classifications

This chapter is enacted solely to raise revenue for municipal purposes, and is not intended for regulation.

(Ord. 2063, passed - -1975)

Beginning on August 1, 1988 and ending on July 31, 1991, every person required by this title to pay a business tax shall pay an annual surcharge or surtax of $2 per year in addition to the business tax determined by the rates set forth in this section.

(Ord. 2639, passed - -1988)

Every person described in the following classifications who, at or from a place or base of operations located within the city, conducts, manages, carries on or engages in, any trade, profession, occupation, calling or business, not otherwise specifically taxed by other sections of this chapter, shall pay an annual business tax as determined by the rates set forth in this section.

(A) Classification “A” - Retail, Wholesale, Manufacturing.

(1) For every person conducting, managing or carrying on a business consisting mainly of selling at retail or wholesale any goods, wares or merchandise or conducting, managing or carrying on a business consisting mainly of manufacturing, parking, processing, warehousing or storing any goods, wares, merchandise or produce or conducting, managing or carrying on any trade, occupation, calling or business not otherwise specifically taxed by other sections of this title, the tax shall be $25 per year, plus $0.10 per year for each $1,000 of the first $10,000,000 of gross receipts and $0.05 per year for each $1,000 of gross receipts in excess of $10,000,000; provided, however, that in the event separate sales or gross receipt records are not maintained because the business consists mainly of maintaining a warehouse or distribution center used in connection with a business established elsewhere, the total cost of maintaining the warehouse or distribution center, including, but not limited to, wages, salaries and commissions, shall be deemed gross receipts for business tax reporting and computation purposes; provided further, that in the event separate sales or gross receipt records are not maintained because the business is essentially performing administration activities for sales or services performed from a business established elsewhere, the measure of tax will be based upon the number of persons engaged in such business as found in the schedule outlined in division (B) below.

(2) The sum of $25 shall be the minimum business tax under this division (A), and such sum shall be payable in advance upon application for an original registration certificate. Whenever an annual business tax is measured by gross receipts, the person subject to the business tax shall, before the tax becomes delinquent, file with the Collector a written statement setting forth the gross receipts of the preceding year and pay at such time the amount of the business tax computed upon the measure of the tax reported in the statement.

(B) Classification “B” - Occupations, Vocations, Professions, Trades.

(1) For every person engaged in any trade, calling, occupation, vocation, profession or other means of livelihood including all those classified and described as follows:

(a) Advertising agency;

(b) Answering service;

(c) Appraiser;

(d) Building maintenance service;

(e) Business management consultant;

(f) Cemeteries;

(g) Child day nurseries (seven children or more);

(h) Claims adjuster;

(i) Collection agency;

(j) Commercial artist;

(k) Dancing academy;

(l) Drafter;

(m) Employment bureau;

(n) Equipment rental service;

(o) Escrow companies;

(p) Fine arts or music school;

(q) Geologist;

(r) Graphic designer;

(s) Industrial designer;

(t) Industrial relations consultant;

(u) Interpreter;

(v) Janitorial services;

(w) Labor relations consultant;

(x) Leasing service;

(y) Livery stable;

(z) Manufacturers’ agent;

(aa) Messenger service;

(bb) Mortician;

(cc) Pest control service;

(dd) Poll takers or survey teams;

(ee) Printer;

(ff) Property developer;

(gg) Public stenographer;

(hh) Roof oiler or asphalt coating;

(ii) Screen printing;

(jj) Sign painting;

(kk) Taxidermist;

(ll) Trade, professional or business school;

(mm) Travel agency;

(nn) Tree removing or trimming;

(oo) Undertaker;

(pp) Upholsterer;

(qq) Veterinarian;

(rr) Watch repair service;

(ss) Welding service; and

(tt) X-ray technician.

(2) Any other business of a professional, skilled or semiskilled nature where the principal business activity is the furnishing of services, as an independent contractor and not as an employee of another, or where there are no measurable gross receipts because the business is essentially performing administration activities for sales or services performed from a business established elsewhere, and where such person is not specifically taxed by other sections of this chapter, the tax shall be based upon the number of persons engaged in such business in accordance with the following schedule.

(3) The sum of $25 shall be the minimum business tax under this division (B), and such sum shall be payable in advance upon application for an original registration certificate. Whenever an annual business tax is measured by the number of persons engaged, the person subject to the business tax shall, before the tax becomes delinquent, file with the Collector a written statement setting forth the number of persons engaged in business during the preceding year and pay at such time the amount of the business tax computed upon the measure of the tax reported in the statement.

(4) For the purpose of this division (B), the words PERSONS ENGAGED IN BUSINESS shall be deemed and are declared to mean the maximum number of persons whether owners, partners, officers, employees or any other category, who are directly or indirectly paid for their services by the business for any one-day period during any part of the preceding business registration period. For the purpose of determining the number of persons engaged or employed in business, the person subject to the tax shall add together the number of persons employed on each of the immediate past 12 monthly payroll dates ending nearest the first day of each month and divide said sum by 12. Provided, however, that part-time employees engaged or employed in the business one-half time or less of the regular work period shall not be so included.

(C) Classification “C” Professions.

(1) For every person engaged in any profession classified and described as follows:

(a) Acupuncturist;

(b) Architect;

(c) Attorney at law;

(d) Certified public accountant;

(e) Chemical engineer;

(f) Chiropodist;

(g) Chiropractor;

(h) Civil engineer;

(i) Construction engineer;

(j) Consulting engineer;

(k) Dentist;

(l) Drugless practitioner;

(m) Electrical engineer;

(n) Engineer (all types);

(o) Landscape architect;

(p) Marriage, family or child counselor;

(q) Mechanical engineer;

(r) Naturopath;

(s) Oculist;

(t) Ophthalmologist;

(u) Optometrist;

(v) Osteopath;

(w) Physician;

(x) Podiatrist;

(y) Psychiatrist;

(z) Psychologist;

(aa) Psychotherapist;

(bb) Public accountant;

(cc) Sanitation engineer;

(dd) Social worker;

(ee) Structural engineer;

(ff) Surgeon; and

(gg) Surveyor.

(2) Any other person who, as an independent contractor shares in the profits of the business in some other capacity than as a salaried employee of another, uses in any sign, card, letterhead or advertisement the designation “doctor,” “Dr.,” or “M.D.,” or any other term implying he or she is a physician, surgeon or practitioner entitled to practice under the State Medical Practice Act, Cal. Business and Professions Code Division 2, Chapter 5 (commencing with § 2000), the tax shall be based upon the number of persons engaged or employed in such business in accordance with the following schedule.

(3) The sum of $50 multiplied by the number of practicing professional persons (other than salaried employees not otherwise sharing in the profits of the business) shall be the minimum business tax under this division (C), and such sum shall be payable in advance upon application for an original registration certificate. Whenever an annual business tax is measured by the number of persons engaged or employed as herein prescribed, the person subject to the business tax shall, before the tax becomes delinquent, file with the Collector a written statement setting forth the number of practicing professional persons (other than salaried employees not otherwise sharing in the profits of the business) and the number of other persons engaged or employed in business during the preceding year and pay at such time the amount of the business tax computed upon the measure of the tax reported in the statement.

(4) For the purpose of this division (C), PERSONS ENGAGED OR EMPLOYED IN BUSINESS shall be deemed and are declared to mean the maximum number of persons whether owners, partners, officers, employees or any other category, who are directly or indirectly paid for their services by the business for any one-day period during any part of the preceding business registration period. For the purpose of determining the number of persons engaged or employed in business, the person subject to the tax shall add together the number of persons engaged or employed on each of the immediate past 12 monthly payroll dates ending nearest the first day of each month and divide said sum by 12; provided, however, that part-time employees engaged or employed in the business one-half time or less of the regular work period shall not be so included.

(Ord. 2063, passed - -1975; Ord. 2083, passed - -1975; Ord. 2141, passed - -1977; Ord. 2169, passed - -1977; Ord. 2205, passed - -1978)

(A) Notwithstanding any other provisions of this title, every person or entity conducting, managing or carrying on the business of renting four or more residential housing units shall pay an annual license tax of $25 plus $5 for each additional residential housing unit.

(B) Notwithstanding any other provisions of this title, every person or entity conducting, managing or carrying on the business of renting a permanent dwelling or part of a permanent dwelling unit for the purposes of short-term rental, as that term is defined in § 4.92.020 shall pay an annual registration tax of $25.

(Ord. 2766, passed - -1991; Ord. 3290, passed - -2020)

(A) Every person who at or from a place or base of operations located outside the city conducts, manages, carries on or engages in, any business, trade, profession, occupation or calling referred to in § 4.06.020 shall pay a business tax of $40 per year unless otherwise specifically taxed by some other section of this title; provided, however, that nothing in this section shall apply to attorneys whose only business done in the city is in the courts operated in this city, nor to doctors whose only business done in the city is surgery and/or consultation in a regularly established hospital in the city, nor to any other business, trade, profession, occupation or calling where the activity is only occasional and incidental to that at the location outside of the city.

(B) For the purpose of this section, OCCASIONAL AND INCIDENTAL is described as not more than three incidents in the city in any year from, or as a part of, the activity at the place located outside of the city; provided, further, that any person subject to the business tax provisions of this section may, at his or her option, elect to be taxed under § 4.06.020, as specified, based on gross receipts that are derived from or attributable to activities engaged in within the city, or, if applicable, the number of persons rendering services within the city.

(Ord. 2063, passed - -1975; Ord. 2141, passed - -1977)

Every person engaged in the business of managing or operating any pool or billiard room or parlor, bowling alley, public dance hall or public dance, riding academy, miniature golf course, tennis court, ice or roller skating rink, or any other public amusement or recreational center, not otherwise specifically provided for in this chapter, shall pay a business tax of $25 per year, plus $0.10 per year for each $1,000 of gross receipts.

(Ord. 2063, passed - -1975; Ord. 2141, passed - -1977)

The business tax for conducting an auction of personal property in the city is $25 for each day, or part of a day, that such auction is conducted, or $250 per year. Persons selling at auction solely for charitable or benevolent purposes or under any court process or to foreclose any lien or to dispose of any property under the authority of any law shall not be required to pay the business tax.

(Ord. 2063, passed - -1975)

For every person engaged in the business of conducting any automobile parking place, storage lot or storage place where motor vehicles are parked or stored, and a charge made directly or indirectly for such parking or storage, the business tax shall be $25 per year, plus $0.10 per year for each $1,000 of gross receipts.

(Ord. 2063, passed - -1975; Ord. 2141, passed - -1977)

(A) For every person engaged in the business of operating a barbershop or cosmetological establish- ment, the business tax shall be $25 per year for the first two persons or less who are engaged or employed in such business, plus $10 per year for each of the next ten persons and $5 per year for each person in excess of 12.

(B) The sum of $25 shall be the minimum business tax under this section, and such sum shall be payable in advance upon application for an original registration certificate. Whenever an annual business tax is measured by the number of persons engaged, the person subject to the business tax shall, before the tax becomes delinquent, file with the Collector a written statement setting forth the number of persons engaged in business during the preceding year and pay at such time the amount of the business tax computed upon the measure of the tax reported in the statement.

(C) For the purpose of this section, PERSONS ENGAGED IN BUSINESS means every barber, cosmetologist, electrologist, manicurist or shoeshiner engaged or employed in such business, whether or not such person is so engaging in such services as an employee, agent, independent contractor or owner. For the purpose of determining the number of persons engaged or employed in business, the person subject to the tax shall add together the number of persons engaged or employed on the first day of each of the immediate past 12 months and divide said sum by 12. Provided, however, that part-time employees engaged or employed in the business one-half time or less of the regular work period shall not be so included.

(Ord. 2063, passed - -1975; Ord. 2141, passed - -1977)

(A) Circus or carnival. For every person conducting, managing or carrying on a circus, carnival or other similar exhibition, the business tax shall be $100 per day, which tax includes the right to conduct one parade per day in the city, plus $10 per day for every sideshow, concession or rides conducted in conjunction therewith. For every parade conducted by or under the same management as a circus, carnival or similar exhibition, where such circus, carnival or similar exhibition is conducted outside the city, the sum of $25 per day.

(B) Tent shows. Every person conducting, managing or carrying on any lecture or traveling theatrical performance held in any public hall, club room, assembly hall, theater or under or surrounded or partially enclosed by canvas, such as comedy, spoken drama, opera or concerts, where movable scenery and theatrical appliances are used, and for which an admission fee is charged, received or collected, or where no admission fee is charged, received or collected but donations of any kind or character are solicited or accepted, shall pay a daily business tax of $25. The provisions of this division (B) shall not apply to the holder of a registration certificate issued under the provisions of § 4.06.240 when such person conducts any theatrical or vaudeville performance at the location designated on said registration certificate.

(C) Animal show. Every person conducting, managing or carrying on a trained animal show, independent of any association with a circus, carnival or other similar exhibition, to which an admission fee is charged or collection taken, shall pay a daily business tax of $25.

(D) Outdoor exhibitions. Every person conducting or carrying on any street exhibition, outdoor entertainment or similar enterprise, or any tent show where seating invitations are not provided for, which exhibition or entertainment, enterprise or tent show is not specifically provided for in this chapter and for which an admission fee is charged or collection taken, shall pay a daily business tax of $25.

(Ord. 2063, passed - -1975)

(A) For every person engaged in the business of a commission agent, broker or merchant, not otherwise specifically taxed by other sections of this title, the business tax shall be $25 per year for the first two persons or less who are engaged or employed in such business, plus $10 per year for each of the next ten persons and $5 per year for each person in excess of 12.

(B) For the purpose of this section, the business of a commission agent, broker or merchant shall be deemed to include the buying and selling of goods, wares or merchandise by a person to the extent that the person:

(1) Does not engage in the business of manufacturing, refining, fabricating, milling, treating or other processing of the goods, wares or merchandise bought and sold, and does not cause said goods, wares or merchandise to be manufactured, refined, fabricated, milled, treated or otherwise processed;

(2) Does not obtain or retain title to said goods, wares or merchandise except in one or more of the following situations: while such may be in transit, or for short periods of time before transportation commences, or after it ceases; and

(3) Does not store or warehouse such goods, wares or merchandise except during one or more of the following situations: while such goods, wares or merchandise are actually in transit, or for short periods of time before transportation commences, or after it ceases.

(Ord. 2063, passed - -1975; Ord. 2141, passed - -1977)

(A) Any person who undertakes to or offers to undertake to, or purports to have the capacity to undertake to or submits a bid to, or does himself or herself or by or through others, construct, build, alter, repair, add to, subtract from, improve, move, wreck or demolish any building, highway, road, railroad, excavation or other structure, project, development or improvement, or to do any part thereof, including the erection of scaffolding or other structures or works in connection therewith, is defined as a contractor and comes under this classification. For the purpose of this section, the term CONTRACTOR includes general contractor, subcontractor and specialty contractor.

(B) Every person who engages in the business of general contracting or building shall pay a business tax of $60 per year and every person who engages in the business of specialty contracting shall pay a business tax of $40 per year. This business tax is in addition to the license tax imposed by other provisions of this code for the business of constructing bedrooms and mobile home park spaces.

(C) All registration certificates issued under this section shall be for a period of one year and shall expire at 12:01 a.m. on the first day of the same month of the year succeeding issuance or, if applicable, at 12:01 a.m. on the first day of the same month of the year succeeding the original due date.

(Ord. 2063, passed - -1975)

(A) Fixed place of business within the city. Every person engaged in the business or occupation of gardener within the city, who engages in such business from a fixed place of business or base of operations within the city, shall pay a business tax of $25 per year for the first two persons or less who are engaged or employed in such business, plus $10 per year for each of the next ten persons and $5 per year for each person in excess of 12.

(B) No fixed place of business within the city. Every person engaged in the business or occupation of gardener within the city, who engages in such business from a fixed place of business or base of operations not within the city, shall pay a business tax of $40 per year.

(C) Election of tax based on personnel. Every person not having a fixed place of business or base of operations within the city who engages in the business or occupation of gardener within the city may, at his or her option, elect to be taxed under § 4.06.020, Classification “B,” based on the number of persons rendering services within the city.

(Ord. 2063, passed - -1975; Ord. 2141, passed - -1977)

(A) For every person engaged in the business of operating a massage establishment, the business tax shall be $25 per year for the first two persons or less who are engaged or employed in such business, plus $10 per year for each of the next ten persons and $5 per year for each person in excess of 12.

(B) For the purpose of this section, PERSONS shall include every person performing massage services or engaging in the practice of the occupation of a masseur or masseuse upon the public at such establishment, whether or not such person is so engaging in such services as an employee, agent, independent contractor or owner.

(Ord. 2063, passed - -1975; Ord. 2141, passed - -1977)

Every person operating a milk truck, bakery truck, catering truck, laundry truck, cleaning truck, towel service truck or vehicle used for the transportation of mineral water, purified water, distilled water or any syrups or soft drinks, or other vehicle used for the purpose of selling any product or for the purpose of picking up or delivering any property within the city, shall pay a business tax of $25 per year for each such vehicle; provided, however, that nothing in this section shall apply to persons operating such vehicles incidental to carrying on of another business specifically taxed under other provisions of this chapter; provided further, that any person subject to the business tax provisions of this section may, at his or her option, elect to be taxed under § 4.02.020, Classification “A,” based on gross receipts that are derived from or attributable to activities engaged in within the city.

(Ord. 2063, passed - -1975; Ord. 2141, passed - -1977)

Every person engaged in the profession of teaching music, dancing, dramatics, art, designing, dressmaking, mechanics or any other fine art, occupation or trade, who does such from a fixed location within the city or who has no regularly established place of business where such teaching is carried on, shall pay a business tax of $25 per year for the first two persons or less who are engaged or employed in such business, plus $10 per year for each of the next ten persons and $5 per year for each person in excess of 12.

(Ord. 2063, passed - -1975; Ord. 2141, passed - -1977)

(A) Newspaper business. Every person conducting the business of publishing a newspaper, magazine or other periodical, shall pay a business tax of $25 per year, plus $0.10 per year for each $1,000 of the first $10,000,000 of gross receipts and $0.05 per year for each $1,000 of gross receipts in excess of $10,000,000.

(B) Newspaper or magazine distribution.

(1) Every person engaged in the business of selling or delivering newspapers, magazines or other periodicals, capable of being entered as second class matter under the provisions of the United States Post Office regulations and federal statutes, through the physical presence of himself or herself, his or her employees, his or her agents or his or her equipment, to regular customers, street stands or bona fide subscribers within the city, shall pay a business tax of $25 per year, plus $0.10 per year for each $1,000 of gross receipts derived from or directly attributable to such selling activities carried on by such person within the city.

(2) The provisions hereof shall not apply to any person who is subject to the tax provisions of division (A) above; nor shall such provisions be construed to require the payment of any tax by any person who is a bona fide employee of the person who by reason of such sales is subject to tax under the provisions of this division (B) or division (A) above; provided, further, that for the purpose of this division (B), newspaper residential route carriers shall be deemed employees of either the newspaper or the person acting as an independent contractor for the distribution of newspapers.

(C) Radio station. Every person conducting the business of a radio station shall pay a business tax of $25 per year, plus $0.10 per year for each $1,000 of the first $10,000,000 of gross receipts and $0.05 per year for each $1,000 of gross receipts in excess of $10,000,000.

(Ord. 2063, passed - -1975; Ord. 2141, passed - -1977)

(A) Imposition of tax. Every person engaged in the business of extracting oil from any well having its surface or bottom within the city, shall pay to the Collector, on or before the last day of the month following the end of each calendar quarter, or following the end of any month in which such extraction ceases, a business tax therefor in an amount equal to $0.08 for each barrel of crude oil extracted during the next preceding calendar quarter or if such extraction has ceased, for each barrel of crude oil extracted after the end of the last calendar quarter, in addition to the drilling permit fee required by § 15.45.030 of this code and any other tax imposed by this chapter or by any other law.

(B) Report. Every such person shall, on or before the day said tax is due, make a written report to the Collector, on a form obtained from him or her, stating the total number of barrels of crude oil extracted from each such well, and the total of such oil extracted, by such person during the next preceding calendar quarter, or if such extraction has ceased, for the period between the last reported such extraction and such cessation of extraction.

(Ord. 2063, passed - -1975; Ord. 2225, passed - -1978; Ord. 2466, passed - -1983)

(A) Billboards. Every person conducting, managing or carrying on the business of billposting, advertising by means of electric signs or sign advertising by means of billboards or advertising signboards shall pay a business tax of $100 per year.

(B) Signposting, bench advertising.

(1) Every person conducting, managing or carrying on the business of advertising by posting, sticking, tacking, affixing or painting bills or signs to or upon posts, fences, buildings or other structures except billboards or benches, shall pay a business tax of $40 per year.

(2) Every person conducting, managing or carrying on the business of advertising by posting, sticking, tacking, affixing or painting bills or signs upon bus benches shall pay a business tax of $5 per year for each such bench.

(3) For the purpose of this division (B), the word BUSINESS is defined to be, and is construed to mean, the doing or performing of any act, or series of acts, or advertising by means or any manner in this division (B) specified, or the doing or performing of any act, or series of acts, of posting, sticking, tacking, affixing or painting bills or signs to or upon posts, fences, buildings, bus benches or other structures, except billboards or advertising signboards; provided, that nothing in this division (B) contained shall be construed to affect or apply to any person posting, sticking, tacking, affixing, painting or erecting any business sign on the premises or building occupied and used in the business of such person and which sign advertises the goods or business of such person.

(C) Advertising by moving pictures and the like.

(1) Every person conducting, managing or carrying on the business of advertising by means of stereopticon, biograph, moving picture or any similar device shall pay a business tax of $100 per year.

(2) For the purpose of this division (C), the word BUSINESS is defined to be, is construed to mean, the doing or performing of any act or series of acts of any advertising in any manner or by any means in this division (C) specified; provided, that nothing contained in this division (C) shall be construed to affect or apply to any person that holds a registration certificate issued under the provisions of § 4.06.240.

(D) Loudspeaker advertising. Every person conducting, managing or carrying on any commercial public advertising or public announcement by means of any amplifier, phonograph, loudspeaker, microphone, broadcasting radio, megaphone or other device for public address or playing any music to attract attention to any commercial advertising or announcement, upon any public street, public sidewalk, public ground, public place, parking lot or upon any portion of any private property, not fully enclosed by a building or a structure permanently affixed to the ground, or in any open entrance or window, shall pay a business tax of $100 per year or $10 per day.

(E) Advertising matter, distribution of handbills or samples and the like. Every person distributing commercial handbills, samples or other similar advertising medium shall pay a business tax of $100 per year or $10 per day; provided, that nothing in this division (E) contained shall be construed to affect or apply to any person distributing any such handbills or samples for another person that has paid the tax herein provided, but each such person shall comply with each and all of the relevant provisions of this code.

(Ord. 2063, passed - -1975)

(A) Fixed place of business within the city.

(1) For every person engaged as a principal in the real estate brokerage business within the city, who engages in such business from a fixed place of business or base of operations within the city, the business tax shall be $25 per year for the first two persons or less who are engaged or employed in such business, plus $10 per year for each of the next ten persons and $5 per year for each person in excess of 12.

(2) The sum of $25 shall be the minimum business tax under this division (A), and such sum shall be payable in advance upon application for an original registration certificate. Whenever an annual business tax is measured by the number of persons engaged, the person subject to the business tax shall, before the tax becomes delinquent, file with the Collector a written statement setting forth the number of persons engaged in business during the preceding year and pay at such time the amount of the business tax computed upon the measure of the tax reported in the statement.

(3) For the purpose of this division (A), PERSONS ENGAGED IN BUSINESS shall be deemed and are declared to mean the maximum number of persons whether owners, partners, officers, employees (including persons engaging their services pursuant to a contract of employment), or any other category who are directly or indirectly paid for their services by the business for any one-day period during any part of the preceding business registration period. For the purpose of determining the number of persons engaged or employed in business, the person subject to the tax shall add together the number of persons engaged or employed on the first day of each of the immediate past 12 months and divide said sum by 12. Provided, however, that part-time employees engaged or employed in the business one-half time or less of the regular work period shall not be so included.

(B) No fixed place of business within the city. For every person engaged as a principal in the real estate brokerage business within the city, who engages in such business from a fixed place of business or base of operations not within the city, the business tax shall be $40 per year.

(C) Election of tax based on personnel. Every person not having a fixed place of business or base of operations within the city who engages in the real estate brokerage business within the city may, at his or her option, elect to be taxed under § 4.06.020, Classification “B,” based on the number of persons rendering services within the city.

(Ord. 2063, passed - -1975; Ord. 2141, passed - -1977)

(A) Motor vehicles. Every person exclusively conducting, managing or carrying on the business of renting the use of any motor propelled vehicle for the transportation of persons, to be driven by the person hiring or renting the same, at rates per mile, per trip, per hour, per day, per week or per month, and such vehicle is routed under the direction of the person hiring the same, shall pay a business tax of $10 per year for each such vehicle.

(B) Trucks. Every person exclusively conducting, managing or carrying on the business of renting the use of any truck or motor propelled vehicle for the transportation of materials, commodities or products, or the transportation of any other object, to be driven by the person hiring the same at rates per mile, per trip, per hour, per day, per week or per month, and the truck or vehicle is routed under the direction of the person hiring the same, shall pay a business tax of $10 per year for such truck.

(C) Trailers. Every person exclusively conducting, managing or carrying on the business of renting the use of trailers designed to be attached to motor propelled vehicles shall pay a business tax of $5 per year for each such trailer.

(D) Election of gross receipts tax. Every person subject to the business tax provisions of this section may, at his or her option, elect to be taxed under § 4.06.020, Classification “A,” based on gross receipts that are derived from or attributable to activities engaged in within the city.

(Ord. 2063, passed - -1975; Ord. 2141, passed - -1977)

(A) For every person engaged in the business of operating a rest home, nursing home or hospital, the business tax shall be $25 per year, plus $0.10 per year for each $1,000 of the first $10,000,000 of gross receipts and $0.05 per year for each $1,000 of gross receipts in excess of $10,000,000.

(B) The provisions hereof shall not apply to any person operating or maintaining a rest home, nursing home or 24-hour daycare center, provided the number of persons cared for at any one time shall not exceed six.

(Ord. 2063, passed - -1975)

(A) Every person engaged in the savings and loan business or conducting, managing or carrying on a savings, lending or other finance business, who does such from a principal, branch or service office within the city, shall pay a business tax of $25 per year for the first two persons or less who are engaged or employed in such business, plus $10 per year for each of the next ten persons and $5 per year for each person in excess of 12.

(B) (1) The sum of $25 shall be the minimum business tax under this section, and such sum shall be payable in advance upon application for an original registration certificate.

(2) Whenever an annual business tax is measured by the number of persons engaged, the person subject to the business tax shall, before the tax becomes delinquent, file with the Collector a written statement setting forth the number of persons engaged in business during the preceding year and pay at such time the amount of the business tax computed upon the measure of the tax reported in the statement.

(C) For the purpose of this section, PERSONS ENGAGED IN BUSINESS shall be deemed and are declared to mean the maximum number of persons, whether owners, partners, officers, employees or any other category, who are directly or indirectly paid for their services by the business for any one-day period during any part of the preceding business registration period. For the purpose of determining the number of persons engaged or employed in business, the person subject to the tax shall add together the number of persons engaged or employed on the first day of each of the immediate past 12 months and divide said sum by 12. Provided, however, that part-time employees engaged or employed in the business one-half time or less of the regular work period shall not be so included.

(Ord. 2063, passed - -1975; Ord. 2141, passed - -1977)

(A) For every person engaged as a principal in the general business of buying and selling securities, the business tax shall be $25 per year for the first two persons or less engaged or employed in such business, plus $10 per year for each of the next ten persons and $5 per year for each person in excess of 12.

(B) The sum of $25 shall be the minimum business tax under this section, and such sum shall be payable in advance upon application for an original registration certificate. Whenever an annual business tax is measured by the number of persons engaged, the person subject to the business tax shall, before the tax becomes delinquent, file with the Collector a written statement setting forth the number of persons engaged in business during the preceding year and pay at such time the amount of the business tax computed upon the measure of the tax reported in the statement.

(C) For the purpose of this section, PERSONS ENGAGED IN BUSINESS shall be deemed and are declared to mean the maximum number of persons, whether owners, partners, officers, employees (including persons engaging their services pursuant to a contract of employment), or any other category, who are directly or indirectly paid for their services by the business for any one-day period during any part of the preceding business registration period. For the purpose of determining the number of persons engaged or employed in business, the person subject to the tax shall add together the number of persons engaged or employed on the first day of each of the immediate past 12 months and divide said sum by 12. Provided, however, that part-time employees engaged or employed in the business one-half time or less of the regular work period shall not be so included.

(Ord. 2063, passed - -1975; Ord. 2141, passed - -1977)

The business tax for operating any vehicle as a taxicab for hire within the city more than three times in any one year is levied for such operation in the sum of $20 per year for each vehicle so operated which shall be paid by the person in control of the operation, unless the vehicle is a replacement for such a vehicle discontinued for such use within the year and for which the business tax has been paid.

(Ord. 2063, passed - -1975)

(A) For every person engaged in the business of providing telephone services, the business tax shall be $25 per year, plus $0.10 per year for each $1,000 of the first $10,000,000 gross receipts and $0.05 per year for each $1,000 of gross receipts in excess of $10,000,000.

(B) For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning.

GROSS RECEIPTS. As defined in § 4.02.020, except that only those receipts derived from providing telephone services within the city shall be included, and further excepting that only receipts resulting from intrastate telephone services shall be included.

PERSON ENGAGED IN THE BUSINESS OF PROVIDING TELEPHONE SERVICES. A “telephone company,” as that term is used in Article XIII, § 19 of the state Constitution.

(Ord. 2063, passed - -1975; Ord. 2791, passed - -1991)

For every person engaged in the business of conducting, managing or carrying on a moving picture theater or drive-in theater, where moving or motion pictures are exhibited and a fee is charged, collected or received, or conducting a theater containing a permanent stage upon which movable scenery and theatrical appliances are used, where regular theatrical or vaudeville performances are given and for the privilege of viewing which a fee is charged, collected or received, the business tax shall be $25 per year, plus $0.10 per year for each $1,000 of gross receipts.

(Ord. 2063, passed - -1975; Ord. 2141, passed - -1977)

Every person engaged in the business of managing or operating a trailer or mobile home park shall pay a business tax of $25 per year, plus $0.10 per year for each $1,000 of gross receipts.

(Ord. 2063, passed - -1975; Ord. 2141, passed - -1977)

(A) Transportation of property. Every person whose business is that of operator of any motor vehicle used for the transportation of property for hire or compensation, and who in the course of that business uses the public streets and highways to receive or discharge, pick up or deliver property within this city, shall pay a business tax of $25 per year for each such vehicle.

(B) Delivering or carrying goods, wares or merchandise. Every person who uses any motor vehicle over the public streets and highways to receive or discharge property, or for delivering or carrying goods, wares or merchandise sold, let or handled by him or her in the course of this business within this city, and who is not otherwise specifically taxed by other provisions of this chapter, shall pay a business tax of $25 per year for each such vehicle.

(C) Occasional and incidental activity. The provisions of this section shall not apply to persons operating such vehicles within this city on an occasional and incidental basis. For the purpose of this division (C), OCCASIONAL AND INCIDENTAL is defined to be the doing or performing of not more than three incidents or acts as specified in this section in any one-year period.

(D) Exemptions and exceptions. The business tax imposed under the provisions of this section shall not apply to any person who is subject to tax under the Highway Carriers’ Uniform Business License Tax Act, commencing with Cal. Public Utilities Code § 4301; nor shall the provisions of this section apply to the operation of any motor vehicle operated exclusively in interstate commerce.

(E) Election of gross receipts tax. Every person subject to the business tax provisions of this section may, at his or her option, elect to be taxed under § 4.06.020, Classification “A,” based on gross receipts that are derived from or attributable to activities engaged in within the city.

(Ord. 2063, passed - -1975; Ord. 2141, passed - -1977)

(A) Every person engaged in the business of renting, leasing, maintaining or operating any coin-operated vending machine for dispensing of tangible personal property, or any weighing machine, amusement machine, music machine commonly known as jukebox or music box, or any pool or billiard table, or any other amusement or recreational game, machine, device or apparatus, not otherwise specifically provided for in this chapter, and the operation or use of which results from, or is permitted or allowed by, the insertion of any coin, slug or token of value into the machine, device, game or apparatus, or any device attached thereto, or by the payment of any fee or charge, shall pay a business tax of $25 per year, plus $0.10 per year for each $1,000 of gross receipts; provided, however, that “gross receipts” shall include only receipts that are derived from or attributable to activities engaged in within the city.

(B) Every person required to pay a business tax under the provisions of this section shall file a statement with the Collector setting forth the gross receipts received during the previous business tax period. Said statement shall be upon a form provided by the Collector, signed under penalty of perjury, and shall be submitted with the remittance of the business tax thereby shown to be due.

(C) The provisions of this section shall not apply to persons operating such machines or games incidental to carrying on of another business specifically taxed under other provisions of this chapter.

(Ord. 2063, passed - -1975; Ord. 2141, passed - -1977)