Earlier editions: 2026-07
Title 8 — Finance, Revenue and Taxation›Chapter 6 — BUSINESS LICENSE TAX
Hercules Municipal Code Art. 5 Business License Tax Rates
Hercules Municipal Code · 2026-10 edition · updated 2026-10-04 · Hercules
Cite as: Hercules Municipal Code Article 5 · Text as of 2026-10-04
Sec. 8-6.501. License Tax Rates.¶
The amounts of rates of business license taxes for doing business in the City of Hercules shall be as follows:
(a) For public utilities, except those specifically exempted by State or Federal law from the imposition of a business license tax by a municipality upon the business of conducting a public utility, and except those operating under a revenue producing franchise issued by the City, the business license tax shall be based on gross receipts as set forth in the schedule in subsection (d) of this Section.
(b) For the following business, the license tax shall be computed based on all types of business conducted, with the specified tax rates being additive for each business:
(1) Billiard and pool halls and card rooms, Twenty Dollars ($20) per table per year, in addition to the gross receipts business license tax hereinafter specified;
(2) Boxing and wrestling matches, One Hundred Dollars ($100) per exhibition;
(3) Carnivals, Five Hundred Dollars ($500) per week;
(4) Circuses, One Hundred Dollars ($100) per day;
(5) Coin operated amusement devices, Two Hundred Dollars ($200) per quarter per device;
(6) Dances at which admission is charged, Fifty Dollars ($50) each;
(7) Farmers market, Fifteen Dollars ($15) per year;
(8) Merry-go-rounds, Ten Dollars ($10) per day;
(9) Portable skating rinks, Four Hundred Dollars ($400) each year;
(10) Peddling or soliciting, Two Hundred Dollars ($200) each year;
(11) Professional persons, One Hundred Sixty Dollars ($160) each year per person;
(12) Selling bankrupt, depreciated or damaged stock of goods, when the same are represented as being sold for less than in the usual course of business, One Thousand Six Hundred Dollars ($1,600) per year;
(13) Traveling exhibitions such as telescopes, microscopes, lung testers, ball and knife or ring throwing or any similar exhibitions for which no other rate is fixed herein, One Hundred Dollars ($100) per week;
(14) Traveling, advertising and sales promotional enterprises, whether operating directly or under sponsorship of a local organization, where any remuneration is received by such enterprise for its activity within the City, Four Hundred Dollars ($400) per year;
(15) Traveling theatrical promoters or enterprises, whether operating directly or under sponsorship of a local organization for theatrical performances in the City, at which admission is charged Twenty Dollars ($20) per day for the first three (3) days, Twelve Dollars ($12) per day thereafter;
(16) Trucks using City streets; every truck using the City streets for the transportation or delivery of goods, wares and merchandise, except as area exempted from the payment of municipal license fees by State or Federal law, and except when such trucks are used in connection with businesses already paying a license fee under this Chapter, and except those who are under the highway carriers uniform business license tax pursuant to Paragraph 4306 of the Public Utilities Code, One Hundred Dollars ($100) per year per truck;
(17) Vending machines, Forty Dollars ($40) per year per machine;
(18) Branch services offices, Forty Dollars ($40) plus Ten Dollars ($10) per employee per year.
(c) All contractors and sub-contractors, including building, electrical, heating and ventilating, house moving, painting, plumbing, refrigeration, roofing, trucking and hauling, shall pay a quarterly business license tax based upon average monthly gross receipts at the following rates (see pages 139 through 140-2)
(d) Every person doing business within the City of Hercules, except those businesses otherwise provided for in subsections (a), (b), and (c) of this Section shall pay an annual business license tax, based upon average monthly gross receipts at the following rates: (see pages 139 through 140-2).
Retail, Wholesale, Service, and Manufacturer—Based On Average Monthly Gross Receipts (Annual Fee)
| Zero to $1,000 | $40.00 |
|---|---|
| 1,000.01 to 1,500 | 50.00 |
| 1,500.01 to 2,000 | 60.00 |
| 2,000.01 to 3,000 | 80.00 |
| 3,000.01 to 4,000 | 100.00 |
| 4,000.01 to 5,000 | 120.00 |
| 5,000.01 to 6,000 | 140.00 |
| 6,000.01 to 8,000 | 160.00 |
| 8,000.01 to 10,000 | 180.00 |
| 10,000.01 to 12,000 | 200.00 |
| 12,000.01 to 14,000 | 220.00 |
| 14,000.01 to 16,000 | 240.00 |
| 16,000.01 to 18,000 | 260.00 |
| 18,000.01 to 20,000 | 280.00 |
| 20,000.01 to 25,000 | 320.00 |
| 25,000.01 to 30,000 | 360.00 |
| 30,000.01 to 35,000 | 400.00 |
| 35,000.01 to 40,000 | 440.00 |
| 40,000.01 to 45,000 | 480.00 |
| 45,000.01 to 50,000 | 520.00 |
| 50,000.01 to 60,000 | 560.00 |
| 60,000.01 to 70,000 | 600.00 |
| 70,000.01 to 80,000 | 640.00 |
| 80,000.01 to 90,000 | 680.00 |
| 90,000.01 to 100,000 | 720.00 |
| 100,000.01 to 130,000 | 800.00 |
| 130,000.01 to 160,000 | 880.00 |
| 160,000.01 to 200,000 | 1,000.00 |
| 200,000.01 to 350,000 | 1,200.00 |
| 350,000.01 to 500,000 | 1,400.00 |
| 500,000.01 to 650,000 | 1,700.00 |
| 650,000.01 to 800,000 | 2,000.00 |
| 800,000.01 to 1,000,000 | 2,400.00 |
| 1,000,000.01 to 2,000,000 (Base Fee + $1.00 per $1,000 in excess of $1,000,000 up to $2,000,000) | 2,400.00 |
| 2,000,000.01 to 4,000,000 (Base Fee + $.80 per $1,000 in excess of $2,000,000 up to $4,000,000) | 3,400.00 |
| 4,000,000.01 to 7,000,000 (Base Fee + $.60 per $1,000 in excess of $4,000,000 up to $7,000,000) | 5,000.00 |
| 7,000,000.01 to 10,000,000 (Base Fee + $.40 per $1,000 in excess of $7,000,000 up to $10,000,000) | 6,800.00 |
| Over 10,000,000 (Base Fee + $.20 per $1,000 in excess of $10,000,000 with no cap) | 8,000.00 |
Contractor and Subcontractor—Based On Average Monthly Gross Receipts (Quarterly Fee)
| Zero to $4,000 (Average monthly gross receipts) (Times 2, 3, or 4 if paying for 1/2, 3/4, or full year) | $25.00 |
|---|---|
| 4,000.01 to 5,000 | 30.00 |
| 5,000.01 to 6,000 | 35.00 |
| 6,000.01 to 8,000 | 40.00 |
| 8,000.01 to 10,000 | 45.00 |
| 10,000.01 to 12,000 | 50.00 |
| 12,000.01 to 14,000 | 55.00 |
| 14,000.01 to 16,000 | 60.00 |
| 16,000.01 to 18,000 | 65.00 |
| 18,000.01 to 20,000 | 70.00 |
| 20,000.01 to 25,000 | 80.00 |
| 25,000.01 to 30,000 | 90.00 |
| 30,000.01 to 35,000 | 100.00 |
| 35,000.01 to 40,000 | 110.00 |
| 40,000.01 to 45,000 | 120.00 |
| 45,000.01 to 50,000 | 130.00 |
| 50,000.01 to 60,000 | 140.00 |
| 60,000.01 to 70,000 | 150.00 |
| 70,000.01 to 80,000 | 160.00 |
| 80,000.01 to 90,000 | 170.00 |
| 90,000.01 to 100,000 | 180.00 |
| 100,000.01 to 130,000 | 200.00 |
| 130,000.01 to 160,000 | 220.00 |
| 160,000.01 to 200,000 | 250.00 |
| 200,000.01 to 350,000 | 300.00 |
| 350,000.01 to 500,000 | 350.00 |
| 500,000.01 to 650,000 | 425.00 |
| 650,000.01 to 800,000 | 500.00 |
| 800,000.01 to 1,000,000 | 600.00 |
| 1,000,000.01 to 2,000,000 (Base Fee + $.25 per $1,000 in excess of $1,000,000 up to $2,000,000) | 600.00 |
| 2,000,000.01 to 4,000,000 (Base Fee + $.20 per $1,000 in excess of $2,000,000 up to $4,000,000) | 850.00 |
| 4,000,000.01 to 7,000,000 (Base Fee + $.15 per $1,000 in excess of $4,000,000 up to $7,000,000) | 1,250.00 |
| 7,000,000.01 to 10,000,000 (Base Fee + $.10 per $1,000 in excess of $7,000,000 up to $10,000,000) | 1,700.00 |
| Over 10,000,000 (Base Fee + $.05 per $1,000 in excess of $10,000,000 with no cap) | 2,000.00 |
Miscellaneous Business Fees (Fees Based On Various Frequencies Or Units)
| Billiard or Pool Halls and Card Rooms (Per year per table in addition to Gross Receipts Tax). | $20.00 |
|---|---|
| Boxing and wrestling matches (Per exhibition). | 100.00 |
| Carnivals (Per week). | 500.00 |
| Circuses (Per day). | 100.00 |
| Coin operated amusement devices (Per year per device). | 200.00 |
| Dances at which admission is charged (Each date). | 50.00 |
| Farmers market (Per year). | 15.00 |
| Merry-go-rounds (Per day). | 10.00 |
| Portable skating rinks (Per quarter). | 100.00 |
| Peddling or soliciting (Per quarter). | 50.00 |
| Professional Persons, i.e., Accountant, Chiropractor, Dentist, Engineer, Lawyer, Optometrist, Osteopath, Physician, Surgeon, Veterinarian, Mortician, etc. (Per each professional per year). | 160.00 |
| Selling bankrupt, depreciated or damaged stock of goods, when the same are presented as being sold for less than in the usual course of business (Per quarter). | 400.00 |
| Traveling exhibitions e.g., telescopes, microscopes, lung testers, ball and knife or ring throwing or any similar exhibitions for which no other rate is fixed herein (Per week). | 100.00 |
| Traveling, advertising and sales promotional enterprises, whether operating directly or under the sponsorship of a local organization, where any remuneration is received by such enterprise for its activity within the City (Per quarter). | $100.00 |
| Traveling theatrical promoters or enterprises, whether operating directly or under sponsorship of a local organization for theatrical performances in the City, at which admission is charged. (Per day for first three days). | 20.00 |
| (Per day thereafter). | 12.00 |
| Vending Machines (Per year per machine). | 40.00 |
| Trucks using City streets for the transportation of goods, wares, and merchandise, except as are exempted from the payment of municipal license fees by state or federal law, and except when such trucks are used in connection with businesses already paying a license fee, under this Chapter, and except those who are under the Highway Carriers Uniform Business License Tax pursuant to Paragraph 4306 of the Public Utilities Code (Per year per truck). | 100.00 |
(Ord. 221 § 1 Art. 8, 1985; Ord. 418 § 1 (part), 2006; Ord. 424 § 1 (part), 2007)
Sec. 8-6.502. Rate Adjustment.¶
All rates set forth in Section 8-6.501(b) of this Article shall be adjusted upward or downward, automatically, annually on July 1st by five percent (5%) for each five percent (5%) change in the State of California Department of Finance Price Factor for determining the City's annual appropriation limitation (the percentage change of the lesser of the previous March to March U.S. All Urban CPI, or California fourth quarter per capital personal income).
(Ord. 221 § 1 Art. 9, 1985)
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