Earlier editions: 2026-07
Title 5 — Business Licenses, Franchises and Regulations›Chapter 5.04 — LICENSES
Healdsburg Municipal Code Art. II Rate Of Tax
Healdsburg Municipal Code · 2026-10 edition · updated 2026-10-04 · Healdsburg
Cite as: Healdsburg Municipal Code Article II · Text as of 2026-10-04
§ 5.04.290. Retail and general.¶
Every person transacting or carrying on a retail business or any other business, other than those businesses enumerated in HMC § 5.04.300 through § 5.04.390, shall pay an annual license tax based upon the gross receipts resulting from the operation of such business in accordance with the following scale:
| At Least: | But Less Than: | The License Tax is: |
|---|---|---|
| $0 | $15,000 | $25.00 |
| $15,000 | $45,000 | $35.00 |
| $45,000 | $100,000 | $50.00 |
| $100,000 | $150,000 | $75.00 |
| $150,000 | $175,000 | $125.00 |
| $175,000 | $200,000 | $150.00 |
| $200,000 | $225,000 | $175.00 |
| $225,000 | $250,000 | $200.00 |
| $250,000 | $300,000 | $220.00 |
| $300,000 | $350,000 | $240.00 |
| $350,000 | $400,000 | $260.00 |
| $400,000 | $450,000 | $280.00 |
| $450,000 | $500,000 | $300.00 |
| $500,000 | $600,000 | $320.00 |
| $600,000 | $700,000 | $340.00 |
| $700,000 | $800,000 | $360.00 |
| $800,000 | $900,000 | $380.00 |
| $900,000 and over | $400.00 |
(Code 1964 § 11-29; Ord. 773 § 1, 1985)
§ 5.04.300. Service-type business.¶
Every person transacting or carrying on any of the following businesses or occupations or similar service-type businesses or occupations to wit:
| Adult entertainment | Lunch/ |
|---|---|
| Advertising agencies | Mail-order service |
| Apartment management | Management and planning |
| Art gallery | Manicurist |
| Bail bonds | Medical laboratories |
| Bookkeeping service | Music instruction |
| Carpenter/ |
Nursery schools |
| Car wash | Opticians |
| Catering service | Painters |
| Chiropractors | Parking lots |
| Cleaners | Pest control |
| Clock shop | Pet grooming |
| Collection agency | Photography (includes school and church photography) |
| Consulting service | Pool service |
| Counseling | Printing/ |
| Credit service | Private investigator |
| Dance studio | Radio station |
| Day care service | Real estate |
| Dental laboratories | Recreation service |
| Drafting | Rental service |
| Employment agency | Rototilling |
| Estimator | Secretarial/ |
| Financial institutions | Security service |
| Furniture refinishing | Sewer cleaning |
| Gardening/ |
Sign painter |
| Golf courses | Soft water service |
| Grinding service | Tailoring and dressmaking |
| Hotel | Telephone answering service |
| Insurance adjuster and broker | Title companies |
| Interior decorators | Towing service |
| Itinerant vendors | Travel agency |
| Janitorial service | Tree service |
| Junk collectors | Upholstery service |
| Locksmith | Welding service |
shall pay an annual license tax based upon gross receipts resulting from the operating of such business or occupation in accordance with the following scale:
| At Least: | But Less Than: | The License Tax Is: |
|---|---|---|
| $0 | $10,000 | $15.00 |
| $10,000 | $25,000 | $40.00 |
| $25,000 | $50,000 | $75.00 |
| $50,000 | $75,000 | $105.00 |
| $75,000 | $100,000 | $130.00 |
| $100,000 | $150,000 | $175.00 |
| $150,000 | $200,000 | $215.00 |
| $200,000 and over | $250.00 |
Itinerant vendors shall deposit the maximum applicable license tax with the finance department prior to issuance of a business license. Upon submission of verified gross receipts at the close of the fiscal year, the excess deposit, if any, shall be refunded.
(Code 1964 § 11-30; Ord. 773 § 1, 1985)
§ 5.04.310. Certain enumerated businesses and professions.¶
The following businesses and professions or similar recognized businesses and professions:
| Accountants | Finance companies |
|---|---|
| Appraisers | Investment brokers |
| Architects | Mortuaries |
| Attorneys | Physicians |
| Dentists | Surveyors |
| Engineers | Veterinarians |
shall pay a business license tax as follows:
| 1 Prof. Firm | 2 Prof. Firm | 3 Prof. Firm | 4 Prof. Firm | Gross Receipts |
|---|---|---|---|---|
| $65.00 | $130.00 | $195.00 | $260.00 | $1.00 – 29,999 |
| $100.00 | $165.00 | $230.00 | $295.00 | $30,000 – 39,999 |
| $135.00 | $200.00 | $265.00 | $330.00 | $40,000 – 49,999 |
| $200.00 | $265.00 | $330.00 | $395.00 | $50,000+ |
Professionals shall be taxed the maximum license fee if no gross receipts are reported.
(Code 1964 § 11-31; Ord. 773 § 1, 1985)
§ 5.04.320. Wholesale manufacturing and jobbing businesses.¶
Every person transacting and carrying on a wholesale or jobbing business shall pay an annual license tax based upon the gross receipts resulting from the operation of such business in accordance with the following schedule:
| At Least: | But Less Than: | The License Tax Is: |
|---|---|---|
| $0 | $100,000 | $35.00 |
| $100,000 | $200,000 | $50.00 |
| $200,000 | $300,000 | $85.00 |
| $300,000 | $400,000 | $115.00 |
| $400,000 | $500,000 | $150.00 |
| $500,000 | $600,000 | $185.00 |
| $600,000 | $800,000 | $235.00 |
| $800,000 | $1,000,000 | $300.00 |
| $1,000,000 and over | $330.00 |
provided, however, that if such person shall also transact a retail business other than such wholesale or jobbing, he shall also be required to obtain a license and pay the tax with respect to the gross receipts resulting from such other retail business. Transfers from one facility to another are considered gross receipts.
(Code 1964 § 11-32; Ord. 773 § 1, 1985)
§ 5.04.330. Contractors.¶
Every person transacting or carrying on the business of general engineering, building contractor, or plumbing, electrical or roofing contractor or other specialty contractor, shall pay an annual license tax based upon the gross receipts resulting from the operation of such business in accordance with the following schedule:
| At Least: | But Less Than: | The License Tax Is: |
|---|---|---|
| $0 | $10,000 | $16.00 |
| $10,000 | $50,000 | $35.00 |
| $50,000 | $100,000 | $50.00 |
| $100,000 | $150,000 | $85.00 |
| $150,000 | $200,000 | $115.00 |
| $200,000 | $250,000 | $150.00 |
| $250,000 | $300,000 | $185.00 |
| $300,000 | $400,000 | $250.00 |
| $400,000 | $500,000 | $300.00 |
| $500,000 | $600,000 | $365.00 |
| $600,000 | $700,000 | $430.00 |
| $700,000 | $800,000 | $500.00 |
| $800,000 | $900,000 | $565.00 |
| $900,000 | $1,000,000 | $630.00 |
| $1,000,000 and over | $665.00 |
If any person transacting the business enumerated in this section shall carry on a retail, wholesale or jobbing business, or any other business, he shall be required to obtain a license specified herein.
The receipts of the contractors enumerated herein from contracts performed wholly outside the City shall not be included in their gross receipts for the purpose of computing the license tax nor shall that portion of said contractors' receipts associated with identified subcontractors performing work within the City for said contractors.
Contractors and subcontractors, whether they have a fixed place of business within the City or not, are equally liable for business license taxes.
Those contractors and subcontractors having a fixed place of business in the City regularly doing business within the City shall report their gross receipts and deductions for those of subcontracted work based on the prior calendar year. Should, however, a contractor or subcontractor not having a fixed place of business in the City not regularly doing business within the City obtain a contract or subcontract for work within the City, said contractor shall obtain a license and pay business license taxes based upon the value of said contracts divided by fiscal year. Such contractors shall provide an estimated portion by fiscal year.
(Code 1964 § 11-33; Ord. 773 § 1, 1985)
§ 5.04.340. Vending and game machines.¶
Every person renting, leasing, or operating any coin or token vending machine shall pay a license tax equal to one percent of the gross receipts from all such machines within the City. Every person renting, leasing or operating any coin or token game machine shall pay a license tax equal to one and one-half percent of the gross receipts from all such machines within the City.
(Code 1964 § 11-34; Ord. 773 § 1, 1985)
§ 5.04.350. Automobile and auto courts.¶
Every person transacting and carrying on a business herein enumerated shall pay an annual license tax as follows:
A. Auto Rentals. Every person engaged in the business of renting autos, trucks, trailers or other vehicles without drivers shall pay an annual license tax of $25.00 for the first vehicle and $10.00 for each additional vehicle.
B. Motels, Mobile Home Parks, Bed and Breakfast Inns. Every person engaged in the business of conducting a bed and breakfast inn, mobile home park, motel, trailer park, trailer camp, recreation vehicle park, or similar business at which cabins or rooms, sleeping accommodations or stalls for the parking of trailers or motor homes are rented, shall pay an annual license tax of $25.00 for up to 10 units and an additional license tax of $2.00 per space or room for each unit in excess of 10 (11 and above).
(Code 1964 § 11-35; Ord. 773 § 1, 1985)
§ 5.04.360. Barbershops, beauty parlors.¶
Every person in the business of operating, conducting or maintaining a barbershop, beauty shop, or hair dressing establishment shall pay a quarterly license tax of $2.50 for each operator engaged in such business.
(Code 1964 § 11-36; Ord. 773 § 1, 1985)
§ 5.04.370. Hospitals.¶
Every person carrying on the business of conducting, managing or operating a hospital, rest home, sanitarium, convalescent home or other similar establishments or institutions shall pay an annual license tax of either $25.00 or $2.00 per bed, whichever is larger, but not more than $250.00; provided, however, that any such hospital or sanitarium which may be conducted or carried on by the City or any other political subdivision shall be exempt from the payment of the license tax specified herein.
(Code 1964 § 11-37; Ord. 773 § 1, 1985)
§ 5.04.380. Taxicabs, ambulances, other vehicles for hire, truck and bus transportation.¶
Every person carrying on the business of operating taxicabs, ambulances, vehicles for hire, trucks, buses, and other transportation vehicles in this City, when such business is located outside the City, shall pay an annual license fee of $25.00 per vehicle; except that such businesses are exempt from this tax when it pays a business license tax under general state law and presents evidence thereof. Such businesses located inside the City, not otherwise subject to tax, shall be taxed upon annual gross receipts therefrom at the rate provided for wholesale businesses under HMC § 5.04.320 whenever gross receipts from the operation of such vehicle exceed the sum of $100.00 in any calendar year.
(Code 1964 § 11-38; Ord. 773 § 1, 1985)
§ 5.04.390. Truck freight.¶
A. Every person engaged in the business of delivering or selling meats, fruits, vegetables, or any other foodstuffs, or any other goods, wares or merchandise by means of or from a vehicle, and having no fixed place of business in the City, shall pay a separate annual license tax of $25.00 for each such vehicle.
B. Every person conducting, managing or carrying on a business of running, driving or operating any automobile, automobile truck or any other motor-propelled vehicle used for the transportation of baggage, express, freight, household goods, merchandise or materials for hire, and which vehicle receives or discharges such baggage, express, freight, household goods, merchandise or other materials at points within the City, and whether such vehicle operates over a regular route and between fixed termini or not, shall pay an annual license tax of $25.00 for each such vehicle.
(Code 1964 § 11-39; Ord. 773 § 1, 1985)
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