Earlier editions: 2026-09
Hemet Municipal Code Art. II Business Licenses
Hemet Municipal Code · 2026-10 edition · updated 2026-10-04 · Hemet
Cite as: Hemet Municipal Code Article II · Text as of 2026-10-04
Sec. 18-31. - Purpose of article.¶
The purpose of this article is to license, for revenue, the carrying on in the city of various lawful businesses, professions, trades, callings or occupations.
(Ord. No. 1158; Code 1984, § 6000)
Sec. 18-32. - License fee additional to other fees; compliance with other regulations.¶
Persons required to pay a license fee for transacting and carrying on any business under this article shall not be relieved from the payment of any permit or license fee or tax for the privilege of doing such business legally required under any other ordinance of the city, and shall remain subject to regulatory provisions of other ordinances.
(Ord. No. 1158; Code 1984, § 6001)
Sec. 18-33. - License not to authorize business otherwise prohibited.¶
The payment of a license fee required by the provisions of this article or any other ordinance, and its acceptance by the city, and the issuance of such license to any person, shall not entitle the holder thereof to carry on any business unless he has complied with all the requirements of this Code and all other applicable laws, and shall not entitle the holder to carry on any business in any building or on any premises designated in such license if such building or premises is situated in a zone or locality in which the conduct of such business is in violation of any law.
(Ord. No. 1158; Code 1984, § 6002)
Sec. 18-34. - Unlawful manner of operation.¶
The granting of a license in connection with carrying on any business shall not be deemed a permit to conduct the business in an unlawful manner or at a place prohibited by law or ordinance.
(Ord. No. 1158; Code 1984, § 6003)
Sec. 18-35. - Duration of license.¶
The duration of any license issued under this article shall be limited as follows:
(1) If the license fee is an annual license fee, the license shall expire on December 31 following the issuance of the license.
(2) If the license fee is a daily license fee, the license shall expire at midnight of the last day for which the license was issued; provided, however, that such license may be issued for a greater period of time than provided in this section, but not to exceed the close of the fiscal year established for business licenses. In such cases, the license fee for the entire period shall be due and payable at once.
(3) Quarterly license periods, for new businesses only, shall be as follows:
a. January 1 through March 31.
b. April 1 through June 30.
c. July 1 through September 30.
d. October 1 through December 31.
(Ord. No. 1158; Code 1984, § 6004)
Sec. 18-36. - Effect of article on past actions and obligations.¶
Neither the adoption of this article nor its superseding of any portion of any other ordinance of the city shall in any manner be construed to affect prosecution for violation of any other provisions committed prior to the effective date of this article, or be construed as a waiver of any license or any penal provision applicable to any such violation, or be construed to affect the validity of any bond or cash deposit or license fees due required by this Code to be posted, filed or deposited, and all rights and obligations thereunder appertaining shall continue in full force and effect.
(Ord. No. 1158; Code 1984, § 6005)
Sec. 18-37. - Validity of existing licenses.¶
Where a license for revenue has been issued to any business by the city and the fee paid therefor under the provisions of any section heretofore enacted, and the term of such license has not expired, then the license fee prescribed for such business by this article shall not be payable until the expiration of the term of such unexpired license.
(Ord. No. 1158; Code 1984, § 6006)
Sec. 18-38. - Fictitious names.¶
No license shall be issued to any person conducting or carrying on any business, as enumerated in this article or any other ordinance, under a fictitious name, unless an affidavit is filed in the office of the county clerk or collector of the city showing the true name of the owners of such business; provided, however, that such license may be issued in the true name of the owners of the business without the filing of such affidavit.
(Ord. No. 1158; Code 1984, § 6007)
Sec. 18-39. - Transfer of license.¶
No license granted or issued under the provisions of this article or any other ordinance shall be in any manner transferred or assigned, nor shall it authorize any person other than those therein mentioned or named to do business without the written consent of the collector endorsed thereon. At the time any such license is assigned or transferred, the person applying for such transfer or assignment shall make application for a license showing that he is continuing the same business already licensed and paying a transfer fee.
(Ord. No. 1158; Code 1984, § 6008)
Sec. 18-40. - Seizure of unlicensed coin-operated machines.¶
(a) Any coin-operated machine, device or game being used as such without a license under this article and found on any commercial premises or public place in the city may be seized by the collector. Such a machine shall be redeemable by the true owner only, within a period not exceeding 60 days, upon the payment of costs of seizure, if any, to the city, together with the license fee, plus penalty, if any, for the period during which such machine was installed, used or maintained without a city license.
(b) If the true owner cannot be found after reasonable inquiry, or if the owner fails to redeem such machine, then the machine may be confiscated and sold by the collector at the end of 60 days, after notice by registered mail to the last known address, if any, of the owner. The proceeds of the sale shall be credited to the general fund of the city.
(Ord. No. 1158; Code 1984, § 6009)
Cross reference— Amusements and entertainment, ch. 6.
Sec. 18-41. - Proof of state contractor's license.¶
In any trade or profession where a state contractor's license is required by the state, the applicant shall provide satisfactory evidence to the collector that the required state license is then current and valid before a city business license will be issued. A city business license fee may be deposited with the collector and, when so deposited, shall be held until satisfactory evidence of the state license is provided, for a period not to exceed 15 days. Such deposits, when the transaction therefor is not completed within 15 days, shall be considered forfeited and thereafter deposited in the general fund of the city.
(Ord. No. 1158; Code 1984, § 6010)
Sec. 18-42. - Adoption of fees.¶
The fees for the licenses provided for in this article are hereby set as indicated by the various categories. The fees set forth in this article may be amended by resolution of the city council at such time and in such manner as the city council shall deem advisable.
(Ord. No. 1158; Code 1984, § 6011)
Sec. 18-43. - Administrative rules and regulations.¶
The collector, with the approval of the city council, may adopt reasonable rules and regulations for the purpose of administering the provisions of this article. The regulations shall be in writing and be filed in the office of the collector, and shall be open to public inspection.
(Ord. No. 1158; Code 1984, § 6012)
Sec. 18-44. - Definitions.¶
The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:
Building tradesman means any person engaged within the city in any trade, art, calling, avocation or occupation of the building trades not licensed as a contractor by the state.
Business includes professions, shows, exhibitions, games, trades and occupations and all and every kind of calling or enterprise, whether or not carried on for profit.
Business license. A business license constitutes evidence that license fee obligations prescribed in this article have been satisfied.
Commercial travelers or selling agents means persons taking orders for the sale of goods, wares or merchandise or service to dealers maintaining a bona fide place of business in the city, at wholesale, for resale purposes, or to persons who use the goods, wares or merchandise in fabricating products within the city.
Conduct and carry on mean engaging in, carrying on, owning, maintaining, managing or operating any business, trade, art, profession, calling, employment or occupation or any commercial, industrial or professional pursuit, vocation or enterprise in the city.
Employee and self-employment. The term "employee" means a person who receives his compensation from an employer who withholds the necessary federal and state taxes, carries workers' compensation insurance, and assumes all other responsibilities as an employer. Any person who is not an employee shall be deemed self-employed and in business for himself.
Family billiard parlor means a place of business wherein billiards, bagatelle or pool are played, whether or not compensation is charged for the use of facilities. It shall not include a place having not more than one coin-operated pool or billiard table maintained as an incident to some other type of business or activity.
Fixed place of business means the place at which the principal tools, equipment or machinery used by any person are customarily stored or located or at which are maintained the principal stock of materials or supplies and the books and records used by any person in his work in the city.
Garage sale means a garage, yard, lawn, patio or similar type sale held anywhere on any residential premises for the purpose of disposing of personal property.
Gross receipts includes the total of amounts actually received or receivable from sales within the city and the total amounts actually received or receivable for the performance of any act or service within the city, of whatever nature it may be, for which a charge is made or credit allowed, whether or not such act or service is done as a part of or in connection with the sale of materials, goods, wares or merchandise. Included in gross receipts shall be all receipts, cash, credits and property of any kind or nature, 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, or losses or other expenses whatsoever. Excluded from gross receipts shall be the following:
(1) Cash discounts allowed and taken on sales.
(2) Credit allowed on property accepted as part of the purchase price, if the property may later be sold.
(3) Any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser.
(4) Such part of the sale price of property returned by the purchaser upon rescission of the contract of sale as is refunded either in cash or by credit.
(5) Amounts collected for others where the business is acting as an agent or trustee, to the extent that such amounts are paid to those for whom collected, provided the agent or trustee has furnished the collector with the names and addresses of the others and the amounts paid to them.
(6) That portion of the receipts of a general contractor which represent payments to subcontractors, provided that such subcontractors are taxed under this article, and provided the general contractor furnishes the collector with the names and addresses of the subcontractors and the amounts paid each subcontractor.
(7) Receipts of refundable deposits, except that refundable deposits forfeited and taken into income of the business shall not be excluded.
(8) As to a real estate broker, that portion which represents commission paid another broker who operates from a separate office and pays a license fee to the city.
(9) As to a retail gasoline dealer, a portion of his receipts from the sale of motor vehicle fuels equal to the motor vehicle fuel license tax imposed by and previously paid under the provisions of Revenue and Taxation Code § 7301 et seq.
(10) As to a retail gasoline dealer, the special motor fuel tax imposed by section 4041 of title 26 of the United States Code, if paid by the dealer or collected by him from the consumer or purchaser.
(11) As to a telephone company, interstate toll revenues.
(12) As to a public utility operating in the city under a franchise from the city which makes franchise payments to the city, that portion of gross receipts used in calculating the franchise fees.
Handyman means any person who provides casual labor or services and who limits himself to noncommercial advertising, who is not engaged in the same or like business elsewhere.
License collector and collector mean the city manager or his authorized designee or representative charged with the administration of the business license tax program.
Number of employees. The number of employees shall be the average number engaged in the business during the preceding fiscal year, or during such portion thereof as the business was in operation. In the case of beginning businesses, the number shall be estimated by the applicant and the fee paid on the estimate, but the fee shall be adjustable to the actual number within 30 days after the close of the year. The application for the business license each calendar year shall correctly set forth the number of employees applicable to the determination of the license fee. For the computation of the number of employees, three parttime employees working no more than 25 hours each per week shall equal one fulltime employee.
Out-of-town business means every person conducting or carrying on a business within the city but not having a fixed place of business within the city.
Owner-builder means a person who acts as or employs a contractor, subcontractors, specialty contractors or workmen under his supervision and direction by the hour or day, for the purpose of constructing improvements on real property owned by him within the city. He shall pay fees pursuant to this article the same as a general building contractor, unless his only building activity is construction on his own property which is not offered or intended for sale within one year from the date of completion.
Permit means any written authorization or permission to conduct, manage or carry on a business activity within the city. A business license does not constitute a permit.
Person includes all domestic and foreign corporations, associations, syndicates, joint stock corporations, partnerships of every kind, clubs, companies, business or common law trusts, societies and individuals transacting and carrying on any business in the city, other than as an employee.
Premises means all lands, structures and places, and also the equipment and appurtenances connected or used therewith, of any business, and also any personal property which is either affixed to or is otherwise used in connection with any such business conducted on such premises.
Rental of property and accommodations means every person or company engaged in the business of renting, leasing, providing, exchanging or trading, without loss of ownership, any land, dwelling, building, structure or portion thereof for the purpose of occupancy, sleeping, lodging, boarding or other use and accommodation. The license fee for the rental of properties is determined by ownership of the property. Agents acting for property owners are responsible for payment of the license fee on rentals. Such rental and accommodations shall include but are not limited to:
(1) Business property rental, including buildings or portions thereof used for any business, commercial or industrial purposes or land used for any purpose.
(2) Residential property rental, including apartments, recreation vehicle parks, trailer parks and mobile home parks.
(3) Accommodations, including any boardinghouse, hospital, hotel, inn, lodginghouse, motel, rest home, roominghouse or sanitarium.
Rummage sale means a sale of donated articles and goods for the purpose of nonprofit charitable functions.
Solicitor and soliciting mean any person who travels or goes from house to house within the city and peddles, hawks, vends or sells any goods, wares, medicines or merchandise carried or caused to be carried or conveyed by the person peddling, hawking, vending or selling the goods, wares or merchandise, or who solicits or takes orders at retail for any services, goods, wares or merchandise for future performance or delivery. The term "solicitor" includes and means a peddler. This definition shall not apply to a properly cleared solicitor for a charitable organization.
Sworn statement means an affidavit sworn to before a person authorized to take oaths, or a declaration of certification made under penalty of perjury.
(Ord. No. 1158; Code 1984, § 6014)
Cross reference— Definitions and rules of construction generally, § 1-2.
Sec. 18-45. - License required; exemptions; certificate of compliance.¶
(a) License required; license fee imposed. There is hereby imposed upon the businesses, trades, professions, callings and occupations specified in this article license fees in the amounts prescribed in this article. It is unlawful for any person to transact and carry on any business, trade, profession, calling or occupation in the city without first having procured a license from the city to do so and paying the fee prescribed in this article, or without complying with any and all applicable provisions of this article.
(1) This section shall not be construed to require any person to obtain a license prior to doing business within the city if such requirement conflicts with applicable statutes of the United States or of this state. Persons not so required to obtain a license prior to doing business within the city shall nevertheless be liable for payment of the fees imposed under this article.
(2) Nothing in this section shall be deemed to exempt any person from complying with other provisions of this article or any other law or regulation requiring a permit or other approval from the city council or any city department, board, commission or other entity or public official, to conduct any business or activity.
(b) Branch facilities, separate businesses and dual classifications.
(1) Branches and separate businesses. Except as otherwise specifically provided in this Code, a separate license must be obtained for each business and for each branch establishment or location of a business. A separate license must be obtained for each separate business not ordinarily an accepted part of a licensed business, although carried on at the same location as such licensed business. Each license shall evidence fee payment only, for the business licensed thereby at the location and in the manner designated in such license.
(2) Separate computation of license fee. Where a license fee is imposed by this article upon any business, and such business is conducted with branch establishments or at separate fixed places, the fee shall be computed as if each such branch or place were a separate and independent business.
(3) Dual classification. Whenever a business may reasonably be classified under two or more separate, specific categories set forth in this article with differing bases for fee computation, the fee shall be computed using the basis which will render the highest fee.
(c) Evidence of doing business. When any person, by use of signs, circulars, cards, telephone book, answering service, newspapers or any commercial means, advertises, holds out or represents that he is in business in the city, or when any person holds an active license or permit issued by a governmental agency indicating that he is in business in the city, and such person fails to deny that he is in business by a sworn statement given to the collector, then these facts shall be considered prima facie evidence that he is conducting a business in the city.
(d) Interstate commerce. Nothing contained in this article shall be construed as imposing a license fee on or otherwise regulating or restricting foreign or interstate commerce, and any business or portion thereof which is embraced in the term "interstate commerce" or in the term "foreign commerce" is hereby specifically exempted from its provisions; provided, however, that every person claiming to be entitled to such exemption shall file a verified statement with the collector disclosing the interstate or other character of the business upon which he claims the benefit of such exemption, which statement shall contain the following information:
(1) The name and location of the person for whom orders are to be solicited or secured.
(2) The kind of goods, wares or merchandise to be sold or delivered, and the place from which the goods, wares or merchandise are to be shipped.
(3) The name and address of the local or state manager.
(4) The method of solicitation or taking orders, and the method of delivery.
(5) The location of any warehouse, factory or plant within the state from which goods, wares or merchandise are to be delivered.
(6) A copy of the order blank, contract form or other papers used by the applicant in taking such orders, which shall be filed with the license collector.
(7) The name and permanent address of the individual making out the application for the license.
In addition to filing such statement, the applicant shall also complete a form of written statement required from the chief of police as set forth in subsection (g) of this section. Upon the filing of such statement with the collector and the chief of police, the statement shall then be presented to the city attorney, and if it appears to him that under the law the applicant is entitled to exemption from the payment of a license fee the city attorney shall thereupon recommend the issuance of a license certificate without the payment of a fee, and the collector shall thereupon forthwith comply with such recommendation. If the city attorney shall recommend the denial of such exemption, then no exemption shall be granted to such applicant, and in such event the applicant shall have such recourse as may be permitted by law.
(e) Exemptions generally.
(1) Charitable or nonprofit organizations. The provisions of this article shall not be deemed or construed to require the payment of a license fee to conduct any business, occupation or activity from any institution or organization which is conducted wholly for the benefit of charitable purposes or from which profit is not derived, either directly or indirectly, by any person; nor shall any license fee be required for the conducting of any entertainment, concert, exhibition or lecture dealing with scientific, historical, political, literary, religious or other educational subjects within the city, the receipts whereof are to be appropriated to any service organization, church or school, or to any religious, charitable or benevolent purpose; nor shall any license fee be required for the conducting of any entertainment, dance, concert, exhibition or lecture by any service club or religious, charitable, fraternal, educational, military, state, county or municipal organization or association, whenever the receipts thereof are to be appropriated for the purposes and objects for which such organization or association was formed, and from which profit is not derived, either directly or indirectly, by any person. Nothing contained in this section shall be deemed to exempt any such organization or association from complying with the provisions of this article or any other ordinance of the city requiring a permit or certificate of compliance as set forth in this article.
(2) War veterans. Subject to the requirements of this article, every person honorably discharged from any of the armed forces of the United States, and physically unable to earn his livelihood by manual labor, shall be permitted to hawk, peddle and vend any materials, goods, wares or merchandise, the sale of which is not prohibited by law, without the payment of any license fee required under this article, providing that the applicant shall file with or exhibit to the collector, as proof of his right to such exemption, the following documents and information:
a. A certificate of honorable discharge from any of the armed forces of the United States, or a certified or exemplified copy thereof.
b. A certificate of disability signed by any practicing physician or surgeon employed by the United States government, the county or the city.
c. Two copies of a photograph of the applicant taken within three years from the date of the application, one of which shall be attached to the license certificate if the license is issued, and one of which shall be retained by the collector.
d. The permanent residence address of the applicant.
Upon presentation of such documents and information, the collector shall issue a license certificate without fee, providing he is satisfied that the applicant is entitled thereto under the provisions of this section. No license certificate issued under this subsection shall be assigned or transferred, and no person except the person named in the license certificate shall be permitted to carry on any of the business authorized thereunder. The exemption provided by this section is personal to the veteran exempted, and shall not apply to a distributing or other business conducted by such veteran in which others are employed, or to any business other than house-to-house or place-to-place hawking, peddling or vending of goods, wares or merchandise, or soliciting of orders therefor, by such veteran personally and individually.
(3) Domestic household help and babysitting. The license provisions of this article shall not be deemed to include or apply to domestic household help in the employ of an individual homeowner, or a babysitter caring for less than five children in total at any one time at a given address, including the sitter's own children.
(4) Age and small income exemptions. The provisions of this section shall not apply to any person under 18 years of age or over 65 years of age and whose annual gross income from any such business is less than $600.00 annually.
(5) Filing for exemptions; businesses exempted by federal or state law.
a. No provision in this article shall be deemed or construed to require the payment of a business license fee by any person transacting and carrying on any business exempt by virtue of the constitution or applicable statutes of the United States or of the state from the payment of such fees as are prescribed in this article.
b. Any person claiming an exemption pursuant to this section shall file an application, including a sworn statement, with the collector, stating the facts upon which such exemption is claimed. In the absence of such statement substantiating the claim, such person shall be liable for the payment of the fees imposed in this article.
c. Any person having claimed exemption pursuant to this section who has filed an application therefor and has been issued a fee-free license or permit, and who thereafter violates the conditions upon which such exemption is based, shall then become liable for the payment of the previously exempted fees.
d. The collector shall, upon a proper showing contained in the application, issue a permit to such person claiming exemption under this section without payment to the city of the license fee required in this article.
e. The collector, after giving notice and reasonable opportunity for hearing to a permittee, may revoke any permit granted pursuant to the provisions of this section upon information that the permittee is not entitled to the exemption as provided in this section.
(6) Waiver or reduction of fee. The city council, for good and satisfactory cause shown, may order the issuance of a license for less than the fees provided in this article, or without the payment of any fee whatsoever.
(f) Sale of home-raised produce. The provisions of this article shall not be deemed or construed to require the payment of a license fee by any person peddling exclusively any eggs, fruits, vegetables or other produce raised upon the lands of such person situated within the city; provided that such person shall furnish good and satisfactory proof and evidence to the collector that all such products were raised by such applicant upon his own lands situated within the city and that such products must be inspected and approved by the state agricultural department if subject to inspection and approval. Proof of that inspection shall be attached to the application for the permit.
(g) Certificate of compliance. For the protection of the public peace, health, safety and general welfare of the city, it is deemed necessary that in some instances a certificate of compliance must first be obtained before a permit or license shall be issued to persons seeking to conduct certain specified businesses. Whenever in this article such a certificate of compliance is requested, it shall first be necessary for the applicant to file an application in such form as may be adopted by the respective official or city officials from whom such certificate of compliance is required. Satisfactory evidence must be produced and presented in support of business residence addresses of the persons by or for whom the application is filed, the nature of the business to be conducted, the location where such business is to be conducted, the proposed route, if any, of the applicant's operations, the names and addresses of three responsible persons who have known the applicant for more than three years, the period of time the applicant has been engaged in the business sought by him to be licensed under this article, the places where the applicant has been engaged in such businesses, any convictions for violation of any law, appropriate fingerprints of the applicant plus the required state processing fee, and such other pertinent information concerning the applicant as may be deemed necessary or proper to consider in recommending or denying the applicant the permit or license applied for. The collector shall have the authority to require a certificate of compliance when, in his discretion, he deems it necessary for those categories of business not specifically mentioned in this article as requiring such certificates of compliance.
(Ord. No. 1158; Code 1984, § 6015)
Sec. 18-46. - Issuance of license.¶
(a) Application generally. Before any license is issued to any person, such person shall make application therefor to the collector. The applicant shall state the name of the person to whom the license is to be issued, the nature of the trade or business to be pursued, the place where such business will be conducted and such other information as may be required by the collector for the enforcement of the provisions of this article or any other ordinance.
(b) Processing of application. Upon application being made as provided in this article and when the applicant has tendered the license fee required, the collector shall process the application. If it is an application for a license for a new business or if he otherwise deems it necessary, he may submit a copy thereof to other departments as appropriate, including the health officer if health and sanitation may be involved, in order to be able to advise the applicant whether the business and premises to be occupied meet the requirements of state law and city ordinances and any other applicable regulations.
(c) Handling of application where legal impediments exist to conducting of business. Whenever it appears to the collector that an application for a business license involves a proposed business activity for which other permit or licensing requirements are applicable under local, state or federal laws, ordinances or regulations before such business activity could lawfully be conducted in the city or at the particular location proposed, or involves a proposed business activity which could not lawfully be conducted in the city or at the particular location proposed, the collector shall so inform the applicant, and ascertain whether, in view of such circumstances, the applicant desires to withdraw the application pending removal of the legal impediments, if such removal is possible. If the applicant nonetheless insists upon submitting the application, the collector shall accept the required fee for a time period not to exceed 90 days, and issue a receipt therefor, which shall contain language clearly stating that such receipt is not to be deemed in any way an official sanction for the conducting of the proposed business. If the time period exceeds such 90-day period and the impediments have not been removed, all monies held by the collector shall be considered forfeited and deposited to the general fund.
(d) Contents. Any license shall show the following:
(1) The kind of business thereby licensed.
(2) The name and location of such business.
(3) The amount of the license fee.
(4) The date of expiration of such license.
(5) Such other information as deemed necessary by the collector.
(e) Duplicate license. A duplicate license may be issued by the collector to replace any license previously issued under this article which has been lost or destroyed, upon the licensee filing a sworn statement as to such fact, and, at the time of filing such statement, paying a fee as prescribed in the license schedule.
(f) Transfer; amendment for changed location or name. No license issued under this article shall be transferable. A licensee holding a valid business license permit for a particular place or name may, upon submitting an application and fee as prescribed in the license fee schedule, request the license to be amended to cover the operation of the business at a new location.
(g) Issuance of fee-free permit or license. All applications for a fee-free permit or license shall be referred to the collector, and he shall have the power in the first instance to determine the merits of such applications and to approve or reject the application. If he finds that the application should be approved, he shall issue to the applicant a fee-free permit or license. If he rejects the application, the applicant shall have the right to appeal to the city council.
(Ord. No. 1158; Code 1984, § 6016)
Sec. 18-47. - Payment and collection of fee.¶
(a) Due date for payment; proration. Unless otherwise specifically provided, all annual license fees are due and payable on January 1 of each year and shall be delinquent after January 31.
(1) Each person required to have a license shall be liable for the payment of the fee for the full term, except that a new license fee shall be prorated, except as otherwise provided in this article, to the first quarter of operation, or to the date of the business license application, whichever is sooner.
(2) Any person making application for a license for the first time or making application for a license which was not issued to that person in the preceding fiscal year shall be considered a new applicant for purposes of prorating fees.
(3) When a person makes application for a license as a new owner of an existing business, and when the preceding owner has paid the annual business license fee for the current year, the new owner shall be issued a license for the unexpired term of the preceding owner's license for a transfer fee plus ten percent of the current annual business license fee for that business; provided that the new owner shall otherwise have his application processed as though he were a new license applicant.
(4) Unless otherwise specifically exempted, persons conducting out-of-town businesses shall be required to pay a license fee for a full term, regardless of the date of application.
(b) Delinquency. All renewal license fees shall be delinquent if not paid on or before January 31. A penalty of ten percent of the license fee shall be added to delinquent license fees on the first day of the succeeding month after the due date thereof, and an additional penalty of 20 percent shall be added thereto on the first day of each succeeding month thereafter; provided that the amount of such penalties to be added shall not exceed 100 percent of the license fee due. Fees for quarterly licenses shall be delinquent 30 days following the expiration of the license.
(c) Penalty for commencing business without obtaining license. A penalty of 50 percent of the prescribed license fee or $20.00, whichever is higher, shall be added to the license fee for any business starting operations before first applying for and securing a business license, unless otherwise provided.
(d) Extension of time for payment. In addition to all other powers conferred upon him, the collector shall have the power, for good cause shown, to extend the time for filing any required sworn statement or application for a period not exceeding 30 days, and in such case to waive any penalty that would otherwise have accrued, except that ten percent of any fee determined to be payable shall be added thereto.
(e) Fees deemed debt to city. The amount of the fee of any license imposed under this article shall be deemed a debt to the city, and any person carrying on any business mentioned in this article without having a license from the city to do so shall be liable to an action in the name of the city in any court of competent jurisdiction, for the amount of license fee imposed in this article on such business.
(f) Legal action for collection. The city attorney or the collector may, on behalf of the city, take all appropriate legal action in order to collect such debts owing to the city, and may commence or defend in the name of the city, in any court of competent jurisdiction, an action relating to any amount of license fee, penalties and interest alleged by the collector to be due the city, or an action to collect the amount of any delinquent fee, together with penalties and interest due.
(g) Payment of court costs. In case of recovery by the plaintiff, court costs shall be added to the judgment as costs to be collected from the defendant.
(Ord. No. 1158; Code 1984, § 6017)
Sec. 18-48. - Assessment of fee by collector.¶
(a) Authority of collector. If any person fails to file any statement required by this article within the time prescribed, or if, after demand therefor made by the collector, he fails to file a corrected statement, or if any person subject to a license fee imposed under this article fails to apply for a license, or if any such person disputes the amount of the fee due to the categorization of the business involved, the collector may determine the amount of license fee due from such person by means of such information as he may be able to obtain.
(b) Use of additional information. If the collector is not satisfied with the information supplied in statements or applications filed, he may determine the amount of any license fee due by means of any information he may be able to obtain.
(c) Notice of assessment; hearing. If such a determination is made, the collector shall give a notice of the amount so assessed by serving such notice personally or by depositing it in the United States post office at the city, postpaid, addressed to the person so assessed, at his last known address. Such person may, within 15 days after the mailing or serving of such notice, make application in writing to the collector for a hearing on the amount of the license fee. If such application is made and the collector does not thereupon make an adjustment in the assessment satisfactory to the applicant, the collector shall cause the matter to be set for hearing within 30 days before the city council. The collector shall give at least ten days' notice to such person of the time and place of hearing in the manner prescribed in this subsection for serving notices of assessment. The council shall consider all evidence produced, and shall make findings thereon, which shall be final. Notices of such findings shall be served upon the applicant in the manner prescribed in this subsection for serving notices of assessment.
(Ord. No. 1158; Code 1984, § 6018)
Sec. 18-49. - Enforcement of article; revocation or suspension of license.¶
(a) Remedies cumulative. The conviction and punishment of any person for engaging in any business without first obtaining a license to conduct such business shall not relieve such person from paying the license fee due and unpaid at the time of such conviction, nor shall the payment of any license fee prevent a criminal prosecution for the violation of any of the provisions of this article. All remedies prescribed under this article shall be cumulative, and the use of any one or more remedies by the city shall not bar the use of any other remedy for the purpose of enforcing the provisions of this article.
(b) Criminal prosecution. Nothing in this article shall prevent a criminal prosecution for any violation of the provisions of this article.
(c) Display of license. Every person having a license shall produce and exhibit the license whenever requested to do so by any police officer or by any officer authorized to issue, inspect or collect licenses.
(d) Posting and keeping of license. All licenses shall be kept and posted in the following manner, and no person having a duty to do so shall fail, refuse or neglect to comply with the following regulations:
(1) Any licensee transacting and carrying on a business at a fixed place of business in the city shall keep the license posted in a conspicuous place upon the premises where such business is carried on.
(2) Any licensee transacting and carrying on business, but not operating in a fixed place of business in the city, shall keep the license upon his person at all times while transacting and carrying on such business within the city.
(3) Any licensee using a motor vehicle in connection with his business shall affix the license or a copy of the license to the righthand lower corner of the windshield of such vehicle, as authorized by the vehicle code.
(4) No license certificate shall be exhibited or kept in a conspicuous place by any person when such license has terminated, has become delinquent, or has been revoked or suspended.
(e) Errors in statement of fee. In no case shall any mistake by any officer or employee of the city in stating the amount of a license fee prevent or prejudice the collection by the city of what should be actually due from any person carrying on a business subject to a license fee under the provisions of this article.
(f) Errors in issuance of license. The city shall not be bound by the mistake of any officer or employee of the city in issuing a license contrary to the terms of this article.
(g) Authority and duties of collector. The collector and his deputies are hereby appointed inspectors of licenses, and, in addition to their several other duties, are hereby authorized, directed and empowered to investigate all places of business and all persons conducting any business in the city, and shall have the power and authority:
(1) To enter, free of charge, at any reasonable time, any place of business for which a license is required under this article, to demand the exhibition of a license therefor for the current term of and from the person then and there in charge or apparent charge of such business, and if such person shall then be deemed guilty of an infraction he shall be punishable as provided in this article.
(2) To make arrests for the violation of any of the provisions of this article or any other business license ordinance.
(3) To file complaints in the proper court against any and all persons violating any of the provisions of this article or any other business license ordinance.
It shall be the duty of the collector to prepare and issue a license certificate to every person paying a license fee authorized under this article.
(h) Revocation of license. Any license issued pursuant to the provisions of this article may be revoked by the city council for what it may deem good and sufficient reasons, in order to preserve the peace, health, safety and general welfare of the city. Such revocation shall be made only upon a hearing held before a quorum of the city council, after ten days' written notice to such licensee, stating the grounds of complaint against him and stating the time and place where such hearing will be held. Service of such notice shall be deemed complete by either delivery to the licensee personally or by posting the notice in a conspicuous place on the premises where such licensee is conducting his business, at least ten days prior to the date set for such hearing. Such hearing may be continued from time to time by the city council. The findings and conclusions by the city council thereon shall be final and conclusive, with the right of appeal by the licensee to any court of competent jurisdiction.
(i) Suspension of license. The license to conduct any business for which a license has been issued may be suspended forthwith, if, in the judgment of the fire chief, police chief, health officer, building inspector, streets supervisor or city council, such suspension is necessary to preserve the peace, health, safety or general welfare of the city. Such suspension shall not continue for more than 15 days, unless, within 15 days, an order to show cause why the license should not be revoked has been issued and a hearing ordered thereon as provided in subsection (h) of this section, in which event such suspension may continue until the hearing has been held and the matter disposed of by the council.
(Ord. No. 1158; Code 1984, § 6019)
Sec. 18-50. - Appeals.¶
(a) Any person aggrieved by the denial of an application for a business license, denial of an application for renewal of a business license, revocation or suspension of a business license, or any other decision of an administrative officer or agency with respect to the issuance or refusal to issue a business license ("administrative decision") may appeal the administrative decision by filing an appeal in the office of the city clerk within 15 calendar days from the date notice of the administrative decision was mailed to the applicant or licensee. If the 15th day falls on a Saturday, Sunday or city holiday, the appeal may be filed on the next day the city hall is open. The appeal document must be actually received in the office of the city clerk within the applicable time period and not just mailed within such time. The person who files such an appeal shall be known as the "appellant."
The written appeal shall be accompanied by an appeal fee in an amount as set by city council resolution. The appeal shall set forth the administrative decision being appealed and the reasons why the decision should be reversed or modified. The city clerk shall promptly forward a copy of the appeal to the city manager.
In the event an appeal is timely filed, an administrative decision concerning the denial of renewal of a business license or the suspension or revocation of a business license shall not be effective until a final decision by the hearing officer has been made pursuant to this section. Failure of any person to file an appeal in accordance with the provisions of this section shall constitute a waiver of that person's right to an appeal. If no timely appeal is filed, the administrative decision shall become effective upon expiration of the period for filing an appeal.
Upon receipt of a timely appeal, the city clerk shall make arrangements for the selection of a hearing officer to conduct the appeal hearing. The hearing officer shall be a person knowledgeable in municipal affairs, including, but not limited to, attorneys, retired judges, a reputable firm providing mediators and arbitrators, local government officials, or the State Office of Administrative Hearings or its successor office. Not less than 15 days prior to the appeal hearing the city clerk shall notify the city manager and the appellant of the name of the hearing officer who has been selected to hear the appeal. Within ten days of the date of mailing the notice of the hearing officer the appellant may request the city clerk recuse a hearing officer for reasons of actual prejudice against the party's cause. The city clerk shall then request a mediation and arbitration firm or the office of administrative hearings as the designated hearing officer for the appeal hearing. The hearing officer shall be fair and impartial and shall have no bias for or against the city or the appellant.
At the appeal hearing, the hearing officer shall receive oral and written evidence from the administrative services director and the appellant.
a. The evidence presented need not comply with the strict rules of evidence set forth in the California Evidence Code, but shall be the type of evidence upon which reasonable and prudent people rely upon in the conduct of serious affairs.
b. The hearing officer shall have broad authority to control the proceedings and to provide for cross examination of witness in a fair and impartial manner. The hearing officer shall have authority to administer oaths to those persons who will provide oral testimony.
c. The city manager shall have the burden of proof to establish by clear and convincing evidence the facts upon which his or her decision is based.
d. The appeal hearing shall be recorded by audio recording. Any party may at its sole cost and expense utilize the services of a certified court reporter to prepare the verbatim record of the hearing. If a court reporter is used the transcript prepared shall be made available for purchase to both parties.
e. The hearing officer may continue the appeal hearing from time to time, but only upon written motion of a party showing good cause for the continuance. The party requesting the continuance shall pay the costs of the hearing officer, if any, for the cancelled hearing.
The hearing officer may uphold, modify or reverse the administrative decision.
Within ten days of the conclusion of the appeal hearing the hearing officer shall render his or her decision and make written findings supporting the decision. The hearing officer shall send the decision to the city clerk. Upon receipt of the hearing officer's decision, the city clerk shall notify the city manager and the appellant of the decision and provide them with a copy of the hearing officer's decision along with a proof of mailing.
The hearing officer's decision shall be final and conclusive as to the city and the appellant and no appeal to the city council from the hearing officer's decision shall be available. Any legal action challenging the hearing officer's decision shall be filed within 90 days of the date of the proof of service of mailing of the hearing officer's opinion pursuant to § 1094.5 et seq. of the California Code of Civil Procedure.
(b) Any notices which either party may desire to give to the other party in connection with the appeal under this section must be in writing and may be given either by (i) personal service, (ii) delivery by a reputable document delivery service, such as, but not limited to, Federal Express, that provides a receipt showing date and time of delivery, or (iii) mailing in the United States Mail first class mail postage prepaid addressed to the city at city hall or to the appellant at the address set forth in the notice of appeal. Notice shall be effective on the date of personal delivery or the date when the notice was deposited in the mail or reputable document delivery service.
(c) If the hearing officer overturns the administrative decision or substantially modifies it in favor of the appellant the appeal fee shall be refunded to the appellant.
(d) The city manager shall have the authority to establish all appropriate administrative regulations for the fair and efficient implementation of this section, conducting hearings and rendering decisions pursuant to this section.
(e) Notwithstanding the procedures set forth in this section, the city manager shall have the authority to enter into settlement agreements with an appellant that justice may require and that are consistent with the purposes of this article.
(Ord. No. 1836, § 2(Exh. B), 5-10-11; Ord. No. 2027, § 2, 2-27-24)
Sec. 18-51. - Confidentiality of information.¶
It is unlawful for the collector or any of his deputies to make known in any manner whatever the business affairs, operations or information obtained by an investigation of records and equipment of any person required to obtain a license or pay a license fee, or any other person visited or examined in the discharge of official duty, or the amount or source of income, profits, losses, expenditures or any particular thereof set forth in any statement or application, or to permit any statement or application or a copy of either, or any book containing any abstract or particulars thereof, to be seen or examined by any person; provided that nothing in this section shall be construed to prevent:
(1) The disclosure to or the examination of records and equipment by another city official, employee or agent for collection of taxes for the sole purpose of administering or enforcing any provisions of this article or collecting fees imposed under this article.
(2) The disclosure of information to or the examination of records by federal or state officials or the tax officials of another city or county, if a reciprocal review arrangement exists, or to a grand jury or court of law, upon subpoena.
(3) The disclosure of information and results of examinations of records of a particular business license applicant or relating to such applicant to a court of law in a proceeding brought to determine the existence or amount of any license fee liability of such applicant to the city.
(4) The disclosure, after the filing of a written request to that effect, to the applicant himself or to his successors, receivers, trustees, executors, administrators, assignees and guarantors, if directly interested, of information as to the items included in the measure of any paid fee, any unpaid fees or amounts of fees required to be collected, interest and penalties, further provided, however, that the city attorney approves each such disclosure and that the collector may refuse to make any disclosure referred to in this subsection when, in his opinion, the public interest would suffer thereby.
(5) The disclosure of the names and addresses of persons to whom licenses have been issued, and the general type or nature of their businesses.
(6) The disclosure by way of public meeting or otherwise of such information as may be necessary to the city council in order to permit it to be fully advised as to the facts when an applicant files a claim for refund of license fees, or submits an offer of compromise with regard to a claim asserted against him by the city for license fees, or when acting upon any other matter.
(7) The disclosure of general statistics regarding fees collected or business done in the city.
(Ord. No. 1158; Code 1984, § 6021)
Sec. 18-52. - Violation of article; penalty.¶
(a) Any person violating any of the provisions of this article, or who does not obtain a license prior to doing business, or who knowingly or intentionally misrepresents to any city official any material fact in procuring a license or permit or certificate of compliance provided for in this article, shall be deemed guilty of a misdemeanor, punishable as provided in section 1-8.
(b) The carrying on of any business, trade, calling, profession or occupation without complying with the requirements of this article is a separate violation of this article for each and every day that such business is carried on.
(Ord. No. 1158; Code 1984, § 6022; Ord. No. 1569, § 1, 8-26-98; Ord. No. 1836, § 3(Exh. C), 5-10-11; Ord. No. 1843, § 2, 11-8-11)
Sec. 18-53. - Fee rates generally.¶
(a) Classification of rates. The several rates of business license fees payable in connection with conducting or carrying on businesses within the city are as prescribed and classified in this article. Every person who engages in business, whether or not at a fixed place of business within the city, shall pay a license fee based upon one or more of the following:
(1) A fixed fee.
(2) The graduated scale as prescribed in this section.
(3) The graduated scale with minimum fee as prescribed.
(4) A gross receipts basis.
The various categories into which particular businesses fall with regard to fee rates payable shall be as more specifically set forth in this article.
(b) Activities covered by license. Each business for which a license fee is paid under this article shall include and embrace the several activities generally understood and accepted as customary to be associated with and a part of the business.
(c) Businesses not specifically mentioned. In any case where business is conducted within the city, whether or not at a fixed place of business within the city, and such business is not specifically mentioned in this article, for the purpose of assigning a fee rate thereto, the business shall pay a license fee of $50.00 plus the appropriate fee determined by the graduated scale basis of computation for employees.
(d) Graduated scale basis of computation for employees. Whenever the term "graduated scale" is used in this article, it refers to the following basis of license fee computation. Whenever a license fee is to be computed on the basis of a graduated scale, it shall be computed on the basis of the number of employees as follows:
GRADUATED SCALE BASIS OF COMPUTATION FOR EMPLOYEES
| Number of Fulltime Employees* | Fee (per year) |
|---|---|
| 1 or 2 | $ 10.00 |
| 3 to 6 | 30.00 |
| 7 to 10 | 50.00 |
| 11 to 14 | 70.00 |
| 15 to 20 | 100.00 |
| 21 to 30 | 120.00 |
| 31 to 40 | 150.00 |
| 41 to 50 | 200.00 |
| 51 or more | 200.00, plus $5.00 for each employee over 50 in number |
*For the computation of the number of employees, three parttime employees working no more than 25 hours each, per week, shall equal one fulltime employee.
(Ord. No. 1158; Code 1984, § 6023)
Sec. 18-54. - Gross weight fixed fee scale.¶
The following manufacturers' gross weight fixed fee scale shall apply to the special categories of delivery, trucking and transportation, including trailers and mobile homes being transported to the city by out-of-town businesses for the purpose of resale to or use by a wholesaler or manufacturer:
| Combined Manufacturing | Fee per Truck Route (per year) |
|---|---|
| 0 to 5,000 | $ 36.00 |
| 5,001 to 9,000 | 48.00 |
| 9,001 to 13,000 | 72.00 |
| 13,001 to 17,000 | 86.00 |
| 17,001 and over | 100.00 |
(Ord. No. 1158; Code 1984, § 6024)
Sec. 18-55. - Vending gross receipts fee rates.¶
(a) Generally. Gross receipts license fees shall be based on the entire gross receipts which are directly attributable to any coin-operated machine used within the city, and no minimum license fee shall be imposed upon any business location, nor shall such license fee be measured by the number of business locations or machines of the licensee within the city, whose business is limited exclusively to the renting, leasing or operating of such machines.
(b) Basis. The annual gross receipts upon which such rates are based shall be the annual gross receipts for the calendar year preceding the license year for business done within the city, except for a new business without a gross receipts record for the previous year.
(c) Tentative payment for new businesses. New businesses shall estimate and pay the gross receipts fee for the period to be covered by the license to be issued. The amount of such license fee shall be tentative only, and such person shall, within 30 days after the expiration of the period for which such license was issued, furnish the collector, on a form to be furnished by the collector and signed under penalty of perjury, a statement showing the gross receipts during the period of such license, and the license fee for such period shall be finally ascertained and paid within 30 days of the close of the calendar year. A penalty as prescribed in this article shall be added to any license fee not paid.
(d) Overpayment or underpayment. If the amount paid is in excess of the amount due, the collector shall either credit the excess amount against the renewal license fee, or, if such amount paid was less than the amount due, the additional payment must be made within 30 days of the close of the calendar year for which the fee should have been paid.
(e) Renting, leasing and operating laundry equipment. Notwithstanding other provisions of this section, the license fee for the conduct of any business of renting, leasing or operating laundry equipment, whether or not coin-operated, shall be based upon the annual gross receipts derived from such business within the city in accordance with the following schedule:
| Annual Gross Receipts | Fee (per year) |
|---|---|
| $0.00 to $5,000.00 | $30.00 |
| $5,001.00 to $10,000.00 | 35.00 |
| $10,001.00 to $20,000.00 | 40.00 |
| $20,001.00 to $30,000.00 | 45.00 |
| $30,001.00 to $40,000.00 | 50.00 |
| $40,001.00 to $50,000.00 | 55.00 |
| One-half of one percent for all in excess of $50,000.00 |
(f) Renting, leasing and operating coin-operated vending machines dispensing tangible personal property. Notwithstanding any other provisions of this section, a license fee shall be imposed for the privilege of renting, leasing or operating coin-operated vending machines dispensing tangible vending personal property, by any individual or firm whose business is limited exclusively to or includes the renting, leasing or operating of such machines, on the gross receipts derived therefrom in accordance with the following schedule. A certificate of compliance is required.
| Gross Receipts | Fee (per year) |
|---|---|
| $0.00 to $2,500.00 | $25.00 |
| $2,501.00 to $5,000.00 | 35.00 |
| $5,001.00 to $10,000.00 | 40.00 |
| $10,001.00 to $15,000.00 | 45.00 |
| $15,001.00 to $20,000.00 | 50.00 |
| $20,001.00 to $25,000.00 | 55.00 |
| $25,001.00 to $30,000.00 | 60.00 |
| $30,001.00 to $35,000.00 | 65.00 |
| $35,001.00 to $40,000.00 | 70.00 |
| $40,001.00 to $45,000.00 | 75.00 |
| $45,001.00 to $50,000.00 | 80.00 |
| One-half of one percent for all in excess of $50,000.00 |
(g) Renting, leasing and operating coin-operated machines vending intangibles. Notwithstanding the provisions of subsections (e) and (f) of this section, a license fee shall be imposed for the privilege of renting, leasing or operating coin-operated machines vending intangibles, by any individual or firm whose business is limited exclusively to or includes the renting, leasing or operating of such machines, on the gross receipts derived therefrom in accordance with the following schedule. A certificate of compliance is required.
| Gross Receipts | Fee (per year) |
|---|---|
| $0.00 to $2,500.00 | $ 45.00 |
| $2,501.00 to $5,000.00 | 75.00 |
| $5,001.00 to $10,000.00 | 90.00 |
| $10,001.00 to $15,000.00 | 105.00 |
| $15,001.00 to $20,000.00 | 120.00 |
| $20,001.00 to $25,000.00 | 135.00 |
| $25,001.00 to $30,000.00 | 150.00 |
| $30,001.00 to $35,000.00 | 165.00 |
| $35,001.00 to $40,000.00 | 180.00 |
| $40,001.00 to $45,000.00 | 195.00 |
| $45,001.00 to $50,000.00 | 210.00 |
| One-half of one percent for all in excess of $50,000.00 |
(Ord. No. 1158; Code 1984, § 6025)
Sec. 18-56. - Fee for rental of apartments, mobile home rental space, storage space, etc.¶
Each apartment, mobile home rental space in mobile home park, business office, hotel, motel, storage building, ministorage building, open area storage space, convalescent home, nursing home, hospital and business of a like nature or similar character may require a certificate of compliance. A minimum of $40.00 per year will be charged for the first three units, plus an additional $1.00 per year for each unit or space over three in number.
(Ord. No. 1158; Code 1984, § 6026; Ord. No. 1555, 2-11-97)
Sec. 18-57. - Fee for retail sales.¶
(a) Generally. The retailing businesses listed in this section, and all other persons engaged in the business of making sales at a retail level where 75 percent of the total sales are at the retail level, shall be subject to one of the following tax methods. The licensee shall have the option of selecting either the gross receipts or the flat rate tax method.
(b) Gross receipts method. The tax formula based on gross receipts is as follows:
$0.50 per $1,000.00 for the first $250,000.00 of gross receipts; then
$0.10 per $1,000.00 for the first $1,250,000.00 of gross receipts; then
$0.025 per $1,000.00 in excess of $1,500,000.00 of gross receipts.
(c) Applicability. The following businesses shall be subject to this section:
Appliance store Auto accessory Bookstore* Candy shop Car dealer Carpet and rug store Children's wear Department store Drugstore Florist Furniture store Gift shop Grocer Hardware store Health food store Ice cream store Jewelry store Ladies wear Liquor store Lumberyard Mattress shop Meat market Men's store Music store Newspaper office Nightclub* Nursery Pet store Photo shop* Plant and pot shop Plumbing supply Pool supply Printer Restaurant Service station Shoe store Sporting goods Tavern and bar Tire shop Toy store TV and radio store Variety store Wallpaper and paint Yardage and drapery
*And any business of like nature or similar character. A certificate of compliance may be required.
(d) Documentation of gross receipts. In order to utilize the gross receipts option, the licensee may be required to provide, in a form satisfactory to the city, supporting documentation of gross receipts from the previous year. Records provided in support of gross receipts earnings will be considered confidential information as provided for by section 18-51.
(e) Maximum gross receipts fee. The maximum annual gross receipts license fee shall be $500.00 per year.
(f) Flat rate formula. The tax formula based upon the flat rate is as follows: a minimum of $40.00 per year, to include one owner or manager, agent or employee, plus the fee set out in the graduated scale for number of employees in section 18-53(d).
(Ord. No. 1158; Code 1984, § 6027)
Sec. 18-58. - Fee for manufacturers and wholesalers.¶
(a) Generally. Any business whose primary purpose is to manufacture or wholesale materials and products shall be subject to one of the following tax methods. The licensee shall have the option of selecting either the gross receipts or the flat rate tax method.
(b) Gross receipts method. The tax formula based on gross receipts is as follows:
$0.35 per $1,000.00 for the first $500,000.00 of gross receipts; then
$0.025 per $1,000.00 in excess of $500,000.00 of gross receipts.
(c) Maximum gross receipts fee. The maximum annual gross receipts license fee shall be $860.00 per year.
(d) Flat rate method. The tax formula based on the flat rate is as follows: a minimum of $40.00 per year, to include one owner or manager, agent or employee, plus the fee set out in the graduated scale for number of employees in section 18-53(d).
(Ord. No. 1158; Code 1984, § 6028)
Sec. 18-59. - Fee for professionals and service businesses.¶
(a) Generally. Any business or individual listed in this section, and all others whose purpose is of the same type as listed in this section, shall be subject to one of the following tax methods. The licensee shall have the option of selecting either the gross receipts or the flat rate tax method.
(b) Gross receipts method. The tax formula based on gross receipts is as follows:
$0.90 per $1,000.00 for the first $100,000.00 of gross receipts; then
$0.25 per $1,000.00 for the next $400,000.00 of gross receipts; then
$0.025 per $1,000.00 in excess of $500,000.00 of gross receipts.
(c) Maximum gross receipts fee. The maximum annual gross receipts licensee fee shall be $560.00 per year.
(d) Applicability. The following businesses and individuals shall be subject to this section:
Abstractor of titles Accountant Advertising* Agricultural advisor Aircraft rental or services Alarm sales or service Ambulance* Appraiser Architect Assayer Attorney Auction* Car washing Carpet cleaner Catering Chemical engineering Chemist Child care (seven or more) Chiropodist Chiropractor Civil engineer Claim adjuster Cleaning Collection agency* Detective agency* (see article VIII of this chapter) Draftsman Drugless practitioner Dry cleaner Dry cleaner service Electrical engineer Electrician (noncontractor) Electrologist Employment agency Escrow officer Exterminator Figure salon Finance company Fine arts or music school Florist Food packer or processor Fortunetelling Funeral home Furniture refinisher Gardener General engineering contractor Geologist Gyms Herbalist Hypnotist or hypnosis Industrial relations consultant Instructor Insurance adjuster Insurance agency Interior decorator Investment counselor Janitorial service* Lapidary Laundry (professional, see rental of vehicles and equipment gross receipts fee) Laundry truck route (fixed fees) Mailing service Marriage and family counselor Massage Mechanic Mechanical engineer Medical lab Messenger service* Mortician Naturopath Oculist Optometrist Oral surgeon Osteopath physician Painter (noncontractor) Pest control Photographer* Physician Physiologist Physiotherapist Real estate broker Real estate salesman Sailplane service Sandblaster Sanitation engineer Savings and loan company Schools Shoe repair Skating rink* Steam cleaner Surgeon Surveyor* (door to door) Surveyor of land Swimming instructor Taxidermist Telephone services (as defined in the state constitution) Trade or business school Travel bureau Tree removing Tree sprayers* Tree surgery* Tree trimming* Upholstery shop Veterinarian Watch repair Weight salons Wholesale jobbing Wrecking yard X-ray technician or lab
*May require a certificate of compliance.
(e) Flat rate method. The tax formula based on the flat rate is as follows: minimum of $40.00 per year, to include one owner or manager, agent or employee, plus $25.00 for each additional principal or professional operating at the same address as the licensee who is not an employee, plus the fee set out in the graduated scale for number of employees in section 18-53(d).
(Ord. No. 1158; Code 1984, § 6029)
Sec. 18-60. - Fee rates for specialty contractors.¶
(a) Gross receipts method. The tax formula based upon gross receipts is as follows: All contractors who perform work in the city shall pay an annual license fee equal to the minimum as listed in this section, or a tax of 0.1 percent upon gross receipts. In order to utilize the gross receipts option, the contractor must provide, in a form satisfactory to the city, supporting building permit documentation of gross receipts from the previous year. Such fee shall be prorated to 50 percent if obtained after July 1. The fee shall be due and payable at the time of issuance of the license.
(b) Flat rate method. The tax formula based on the flat rate method is as follows:
| Type | State Class | Minimum Fee |
|---|---|---|
| General engineering contractor | $80.00 | |
| General building contractor | B-1 | 80.00 |
| Boilers, hot water heating, steam fitter | C-4 | 60.00 |
| Cabinet and mill work | C-6 | 60.00 |
| Cement and concrete | C-8 | 60.00 |
| Electrical (general) | C-10 | 60.00 |
| Electrical signs | C-45 | 60.00 |
| Elevator installation | C-11 | 60.00 |
| Excavating, grading, trenching, paving and surfacing | C-12 | 60.00 |
| Fire protection engineering | C-16 | 60.00 |
| Flooring (wood) | C-17 | 60.00 |
| Glazing | C-17 | 60.00 |
| Housing or building moving | C-21 | 60.00 |
| Insulation | C-2 | 60.00 |
| Landscaping | C-27 | 60.00 |
| Lathing | C-26 | 60.00 |
| Masonry | C-29 | 60.00 |
| Ornamental metals | C-23 | 60.00 |
| Painting, decorating | C-33 | 60.00 |
| Plastering | C-35 | 60.00 |
| Plumbing | C-36 | 60.00 |
| Refrigeration | C-38 | 60.00 |
| Roofing | C-39 | 60.00 |
| Sewer, sewage disposal, drains and cement pipe laying | C-42 | 60.00 |
| Sheetmetal | C-43 | 60.00 |
| Steel reinforcing | C-50 | 60.00 |
| Steel, structural | C-51 | 60.00 |
| Structural pest control | C-22 | 60.00 |
| Swimming pool | C-53 | 60.00 |
| Tile, ceramic or mosaic | C-54 | 60.00 |
| Warm air heating, ventilation or air conditioning | C-20 | 60.00 |
| Welding | C-60 | 60.00 |
| Classified specialists | C-61 | 60.00 |
(c) Per job fee. A per job license shall be made available where prior years' earnings records are not available to support a gross receipts tax. The per job license fee shall be prorated to 50 percent of the annual license fee, and shall be due and payable at the time of the issuance. No portion of the per job license fee shall be applied to a yearly license fee.
(Ord. No. 1158; Code 1984, § 6030)
Sec. 18-61. - Fixed fees for certain businesses.¶
The fees for the following businesses shall be as set out in this section. The symbol "*" indicates that a certificate of compliance may be required.
Advertising billboards: $150.00 per year per board face.
Amusement, recreation or entertainment*: The fee for games, tables, machines or devices of like nature that are not coin-operated is $5.00 each. This is in addition to the normal license fee paid in connection with and part of an existing licensed business.
Amusement, recreation, entertainment, advertising or spectator events*: $15.00 per day, plus $5.00 per day per show, concession or participant conducting such business thereat.
Bankruptcy*: $50.00.
Billiard parlor, coin-operated*: See gross receipts fee, section 18-55.
Billiard parlor, family*: $75.00 per year, plus $5.00 per table if not coin-operated.
Billiards or pool, not coin-operated*: $40.00 minimum, plus $5.00 per table, plus a fee based on the graduated scale basis of computation for employees.
Bowling alley*: $100.00 per year, plus a fee based on the graduated scale basis of computation for employees, plus $12.00 per year for each alley in excess of the first three alleys.
Boxing and wrestling*: $50.00 minimum per day.
Cabaret dancing*: $200.00 per year.
Card room*: $10.00 per day. A permit from the city council shall first be obtained.
Carnivals and circuses*: $200.00 for the first day and $100.00 for each succeeding day.
Commercial traveler: $50.00 per year.
Dance, public*: $25.00, plus costs of policing.
Farmer's fair: $15.00 per day for promoter, plus $6.00 flat fee per show, concession or participant.
Garage sales and sales of like nature*: $10.00 minimum.
Gardeners: $20.00 per year. This category includes one person and one vehicle only.
Gasoline or fuel business*: $60.00 per year, plus a fee based on the graduated scale basis of computation for employees (fixed place of business).
Going out of business sale*: $50.00.
Handbills, advertising samples or products, distribution*: $250.00, plus $25.00 per person, plus $25.00 per day.
Handyman: Limited to noncommercial advertising, casual labor, having no unique equipment, and not contracting, $20.00 per year, prorated only by half year (50 percent) after July 1. Requires statement of facts.
House moving
Junk dealers*: $5.00 per day or $20.00 for six months, $40.00 per year per truck route plus a fee based on the graduated scale basis of computation for employees.
Laundry rental service: $72.00 per truck route per year.
Laundry service truck routes: $144.00 per truck route per year.
License transfer or alteration fee: Location, name, ownership, partnership, mailing address, type of business, or contractor's number, $5.00.
Live entertainment*: $100.00 per year, prorated by quarter, or $10.00 per day minimum.
Merry-go-round*: $10.00 per day.
Parade*: $500.00 each.
Pawnbroker, as defined by state law*: $150.00 per year.
Peddlers and solicitors*: $100.00 for six months minimum, or $10.00 per day for a minimum of three days.
Recreational vehicle parks and trailer parks: See "Mobile home parks."
Rummage sales*: See definition in section 18-44.
Secondhand dealers, as defined by state law*: $150.00 per year.
Service vehicle (place of business not in the city): $80.00 per vehicle per year, covers one employee.
Shoeshine stand: $10.00 per year if not part of an existing business.
Shooting galleries (using firearms)*: $100.00 per year, plus a fee based on the graduated scale basis of computation for employees.
Social club*: $100.00 per year.
Taxi: See franchise.
Theatres and movie houses*: $50.00 minimum, plus $0.10 per seat per year for the first 500 seats, plus $0.05 for each seat over 500 in number per year.
Vending from vehicle (any product for human consumption): $100.00 per established route per year.
Vending machines: Fixed place of business, machines dispensing tangible personal property, $5.00 each per year, in addition to other applicable fees.
Wholesale delivery vehicles not operating from a fixed place of business within city limits: See section 18-53.
(Ord. No. 1158; Code 1984, § 6031; Ord. No. 1555, 2-11-97)
Secs. 18-62—18-80. - Reserved.¶
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