King City Municipal Code Ch. 5.24 License Fees

The amount of license fees to be paid to the city by any person engaged in or carrying on any profession, trade, calling, occupation or business hereinafter designated is fixed and established as in this title provided. Such license fee shall be paid by every person engaged in carrying on or maintaining any such profession, trade, occupation, calling or business in the city.

For every person engaged in, carrying on or maintaining any profession, trade, occupation, calling or business, the license fee shall be as set forth in this chapter.

The maximum license fee to be paid by any licensee under this title shall be set by resolution.

(Ord. 303 § 5.05, 1968; Ord. 497 § 3, 1986; Ord. 687 § 1, 2010)

Every person conducting or carrying on the business consisting of selling at retail any goods, wares and merchandise, or commodities, or conducting, maintaining or carrying on any trade, occupation, calling or business not otherwise specifically licensed in this title, shall pay an annual license fee based upon the average number of employees at a rate set by resolution.

(Ord. 303 § 5.10, 1968; Ord. 497 § 3, 1986; Ord. 687 § 2, 2010)

Every person conducting or carrying on the business consisting of manufacturing, packing, processing or selling at wholesale any goods, wares and merchandise or commodities at a fixed place of business within the city shall pay an annual license fee based upon the average number of employees at a rate set by resolution.

(Ord. 303 § 5.15, 1968; Ord. 497 § 3, 1986; Ord. 687 § 3, 2010)

Every person conducting, managing or carrying on any business, profession or occupation hereinafter enumerated shall pay an annual license fee based upon the average number of professional members and the average number of employees, computed as follows:

For each person practicing his or her profession, other than as a salaried employee, an amount set by resolution per year; for each additional person practicing his or her profession other than as a salaried employee, as set by resolution; plus the amount set by resolution for each employee.

(Ord. 303 § 5.20, 1968; Ord. 497 § 3, 1986; Ord. 687 § 4, 2010)

Every person conducting or carrying on the business of real estate broker, broker-salesman, salesman or agent, the annual license fee shall be computed as follows:

The amount set by resolution for the first real estate broker in the firm; the amount set by resolution for each additional broker practicing his or her profession other than as a salaried employee; the amount set by resolution for each broker-salesman, salesman or agent, and the amount set by resolution for each additional person employed.

(Ord. 303 § 5.25, 1968; Ord. 497 § 3, 1986; Ord. 687 § 5, 2010)

Every person conducting or carrying on the business of erecting, installing, maintaining or operating outdoor advertising, advertising structures, billboards, signboards or similar devices shall pay a license fee set by resolution.

(Ord. 303 § 5.30(a), 1968; Ord. 497 § 3, 1986; Ord. 687 § 6, 2010)

(a) Every person conducting or carrying on the business of operating, and who operates upon the streets, any vehicle equipped with music or musical device, loudspeaker, or other device for attracting attention, shall pay a license fee as set by resolution.

(b) Every person conducting or carrying on the business of operating, and who operates upon the streets, any vehicle for advertising purposes and to which vehicle there are attached signs, placards, billboards or other advertising matter, shall pay a license fee as set by resolution.

(c) Every person conducting or carrying on the business of operating, and who operates upon the streets, any vehicle equipped with a searchlight for attracting attention, shall pay a license fee as set by resolution.

(Ord. 303 § 5.30(b), 1968; Ord. 497 § 3, 1986; Ord. 687 § 7, 2010)

Every person conducting or carrying on any business hereinafter in this section mentioned, shall pay a license fee in the amount as set forth herein:

(1) Maintaining a place where tables are used by the public for playing cards, and for the use of which a fee or compensation is charged the players, the amount set by resolution for each table, whether or not the same is in actual use.

(2) Any bowling, skeet ball or bat ball alley, shuffleboard, pinball machine which is designed to be and is predominantly a game of skill or any other similar device, equipment or means of entertainment or amusement requiring the deposit of a coin, slug or other device, the amount set by resolution for each alley, machine or device.

(3) Any pool hall or billiard parlor, the amount set by resolution for each pool or billiard table.

(4) Any ice or roller skating rink, the amount set by resolution. This shall not apply to any exhibition given in any restaurant, cafe, hotel or theater, when the public is not permitted to participate in such exhibition.

(5) Section 5.12.080 notwithstanding, juke boxes, devices for playing of records, or music automatically upon the deposit of a coin, slug or other device, or any other mechanical musical device or machine of a like character not licensed hereunder, the amount set by resolution for each machine.

(6) Any shooting gallery, the amount set by resolution.

(7) Any public dance hall or night club where dancing is permitted shall pay a license fee as set by resolution.

(8) Any public bowling alley shall pay an annual license fee of the amount set by resolution for the first alley plus the amount set by resolution for each additional alley.

(Ord. 303 § 5.35, 1968; Ord. 336 § 1, 1971; Ord. 497 § 3, 1986; Ord. 687 § 8, 2010)

(a) Any circus, carnival or other similar exhibition shall pay a fee as set by resolution for the first day, plus the amount set by resolution for each additional day, and for each circus or menagerie parade or procession on, over or along any public street or highway of the city, by any person not having a license to exhibit such circus, carnival or other similar exhibit in the city, the license fee shall be as set by resolution.

(b) Any lecture or traveling theatrical performance under or surrounded or partially enclosed by canvas, such as comedy, spoken drama, opera or concert, shall pay a license fee as set by resolution. For any of such performances held in any public hall, club room, assembly hall or theater, where movable scenery and theatrical appliances are used, whether or not an admission fee is charged, the amount set by resolution. The holder of a theater license shall not be required to procure an additional license to conduct or carry on any theatrical or vaudeville performance when such performance is conducted at any theater so licensed.

(c) Any golf course, miniature golf course, bicycle course, golf practice driving course, or archery range, a license fee as set by resolution.

(d) Any concert, lectures, motion pictures, indoor tennis matches, theatrical performances, vaudeville performances or any similar type of entertainment not otherwise specifically licensed hereunder, where an admission fee is charged, the annual license fee therefor shall be as set by resolution.

(e) Any theater or drive-in theater, an annual license fee as set by resolution.

(f) Any riding academy where instructions in horseback riding are given, or horses or other animals are maintained for hire, or a feed or livery stable, a license fee as set by resolution.

(g) Any place to which the public is admitted, and an admission fee is charged, and at which any boxing or wrestling match or exhibition is conducted, presented or carried on, a license fee as set by resolution.

(h)

(1) Any arcade consisting of one general enclosure in which is conducted or carried on the business of operating or exhibiting a phonograph, projector scope or any other instrument or machine of like character, or exhibiting, showing or letting the use of any microscope, galvanic battery, weighing machine, lung tester, muscle tester, or machine of like character, or letting the use of coin machines simulating the playing of soccer, baseball, basketball, boxing and similar games, a license fee as set by resolution.

(2) Any concession or rides for children, including miniature train, merry-go-ground, pony ride, speedway (small electric automobiles), pig slides, etc., a license fee as set by resolution.

(3) Any rides for adults, other than at carnivals or concessions, including carousel, loop-o-plane, aeroplane, Ferris wheel, sky flier, scooter, whip, toonerville, motorcycle rides, glove of death, magic carpet, ridein-the-dark, or rides or devices of similar character, a license fee as set by resolution.

(Ord. 303 § 5.35(b), 1968; Ord. 497 § 3, 1986; Ord. 687 § 9, 2010)

(a) Every person conducting the business of operating a swap meet or flea market shall pay an annual license fee as set by resolution (all referred to in this section as “stall”) rented or made available to others. Each annual license issued shall be for a minimum of twenty stalls. If more than twenty stalls are to be used during the period for which said license is issued, the operator shall first apply for and obtain an amended license for the additional stall or stalls and shall pay an annual fee as set by resolution for each such additional stall.

(b) The terms “swap meet” and “flea market,” as used in this section, mean an activity (other than the operation of a retail business on a regular and uninterrupted basis by one owner or operator), involving a series of meets or events for the sale or exchange of goods or merchandise which are sufficient in number, scope and character to constitute a regular course of business.

(Ord. 431 § 1, 1981; Ord. 497 § 3, 1986; Ord. 687 § 10, 2010)

(a) Every person conducting or carrying on the business of auctioneer shall pay a license fee as set by resolution, except while operating in a licensed auction house having a fixed place of business as herein defined.

(b) Every person conducting or carrying on the business of an auction house other than as provided in subsection (c) herein, having a fixed place of business, shall pay a license fee as set by resolution.

(c) Every person conducting or carrying on the business of a farmer’s auction yard for animals or implements of husbandry shall pay an annual license fee as set by resolution. The license provided in this subsection shall permit only the auctioning of animals and implements of husbandry.

(Ord. 303 § 5.40, 1968; Ord. 497 § 3, 1986; Ord. 687 § 11, 2010)

(a) Notwithstanding any other provisions to the contrary, every person conducting or carrying on the business of renting automobiles or trucks for a period of two months or less shall pay an annual license fee as set by resolution, based on the manufacturer’s rated capacity; and the amount set by resolution per automobile.

(b) Every person conducting, managing, or carrying on the business of renting trailers for the period of two months or less shall pay an annual license fee as set by resolution.

(Ord. 303 § 5.45, 1968; Ord. 497 § 3, 1986; Ord. 687 § 12, 2010)

Every person conducting or carrying on the business of owning, operating, opening, establishing, managing, or having charge of any temporary location or place of business of any kind for the sale of any insolvent, bankrupt, fire damaged, or other similar goods, wares or merchandise, and every itinerant or transient merchant having a temporary place of business, but not having any continuous or permanent place of business in the city, who sells or offers for sale any insolvent, bankrupt, fire damaged or other goods, wares or merchandise, shall pay a license fee as set by resolution.

(Ord. 303 § 5.50, 1968; Ord. 497 § 3, 1986; Ord. 687 § 13, 2010)

(a) Every person conducting or carrying on the business of general contractor or contractor constructing, altering, repairing, wrecking or salvaging buildings, highways, roads, railroads, excavations or other structures, projects, developments or improvements an annual license fee as set by resolution.

(b) Every person conducting or carrying on the business of electrical, plumbing or painting subcontractor, a license fee as set by resolution.

(c) Every person conducting or carrying on the business of masonry, glazier, cement, floor, heating, plastering, roofing, sash, sheet metal, tile, lathing and any other subcontractor not specifically mentioned in this section, a license fee as set by resolution.

(d) Every person conducting or carrying on the business of house moving, grading, paving, wrecking, sewer construction, pipeline construction, trenching, or excavating, a license fee of one hundred fifty dollars as set by resolution.

(Ord. 303 § 5.55, 1968; Ord. 497 § 3, 1986; Ord. 687 § 14, 2010)

Every person conducting or carrying on the business of selling Christmas trees, holly, berries, cards or other seasonal items, a license fee as set by resolution, except where such business is conducted in connection with another regularly established place of business for which a license has been issued, or is conducted by and solely for the benefit of a charitable or nonprofit organization.

(Ord. 303 § 5.60, 1968; Ord. 497 § 3, 1986; Ord. 687 § 15, 2010)

Every person engaged in the business of conducting, carrying on or operating a hospital, sanitarium, rest home, nursing home or asylum shall pay a license fee as set by resolution.

This section shall not apply to nonprofit institutions exempt by the state.

(Ord. 303 § 5.65, 1968; Ord. 497 § 3, 1986; Ord. 687 § 16, 2010)

Every person conducting or carrying on the business of operating any hotel or motel, or any rooming house, boarding house, apartment house, lodging house, house court, bungalow court, or short-term rental as defined in Chapter 7.67, or conducting or carrying on the business of renting or letting rooms, apartments or other accommodations for dwelling, sleeping, housekeeping or lodging, having five or more units or rooms, shall pay an annual license fee based on the number of rooms or units as set by resolution.

(Ord. 303 § 5.70, 1968; Ord. 497 § 3, 1986; Ord. 687 § 17, 2010; Ord. 821 § 2, 2023)

Every person conducting or carrying on the business of operating a trailer park, mobile home park or other similar business, where the owners of house trailers or mobile homes are allowed to use space within the house trailer park or mobile home park through a lease, rental or other similar arrangement, shall pay an annual license fee based on the number of rental spaces as set by resolution.

(Ord. 303 § 5.85, 1968; Ord. 497 § 3, 1986; Ord. 687 § 18, 2010)

“Wrecking” means the business of buying or trading in secondhand, used or wrecked motor vehicles, and selling the parts thereof or building motor vehicles from the salvaged parts of such motor vehicles and selling the same, or the “wrecking” or “salvaging” of motor vehicles on a contract basis.

(a) Every person, at a fixed place of business in the city, conducting or carrying on the business of collecting, buying or selling at either retail or wholesale, or otherwise dealing in junk and/or rubbish, waste material, refuse and/or any old rags, sacks, bottles, cans, papers, metals, jewelry, precious metals, rubber, bric-a-brac, cordage, truck or automobile tires, truck or automobile accessories, and truck or automobile parts, and other like articles, whether the same can be sold or otherwise disposed of in the condition or state of repair as collected, which are bought or sold or otherwise disposed of for the purpose of being treated, repaired or prepared so as to be used again in some other form, shall pay an annual license fee as set by resolution.

(b) Every person who does not maintain a fixed place of business in the city, conducting or carrying on the business of collecting, buying or otherwise dealing in junk and/or rubbish, waste material, refuse and/or any old rags, sacks, bottles, cans, papers, metals, jewelry, precious metals, rubber, bric-a-brac, cordage, truck or automobile tires, truck or automobile parts, truck or automobile accessories, and other like articles, whether the same can be sold or otherwise disposed of for the purposes of being treated, repaired or prepared so as to be used in the condition or state of repair as collected, which are bought or sold or otherwise disposed of again in some other form, shall pay an annual license fee as set by resolution.

(c) Every person who maintains a fixed place of business in the city for conducting or carrying on the business of wrecking or salvaging motor vehicles, a license fee as set by resolution.

(Ord. 303 § 5.75, 1968; Ord. 497 § 3, 1986; Ord. 687 § 19, 2010)

Every person conducting or carrying on the business of pawnbroker shall pay a license fee as set by resolution.

(Ord. 303 § 5.80, 1968; Ord. 497 § 3, 1986; Ord. 687 § 20, 2010)

Every person, firm or corporation conducting or carrying on the business of a public utility shall pay an annual license tax in accordance with the rates in Section 5.24.030, except a water utility.

(Ord. 303 § 5.105, 1968; Ord. 372 § 1, 1974)

Every person conducting or carrying on the business of operating a taxicab company shall pay an annual license fee as set by resolution.

(Ord. 303 § 5.100, 1968; Ord. 497 § 3, 1986; Ord. 687 § 21, 2010)

(a) Every person conducting or carrying on the business of transporting goods, wares, merchandise or other materials and providing for transportation and deliveries of goods or other materials either within the city limits and/or deliveries of goods or other materials from outside the city limits to places within the city limits and every person conducting or carrying on the business of distribution of petroleum products, shall pay an annual license fee as set by resolution.

(b) Every person not having a fixed place of business within the city who makes wholesale or retail deliveries of goods or services by motor vehicles within the city, or who maintains, installs or repairs goods, wares, or merchandise or equipment inside the city, or who provides a service not otherwise covered in this section, shall pay an annual license fee as set by resolution.

(Ord. 303 § 5.90, 1968; Ord. 497 § 3, 1986; Ord. 687 § 22, 2010)

Section 5.12.080 notwithstanding, every person conducting or carrying on the business of operating vending machines shall pay an annual license as set by resolution for each such machine, except persons conducting or carrying on the business of operating weighing machines, who shall pay an annual license fee as set by resolution for each such machine.

(Ord. 303 § 5.95, 1968; Ord. 497 § 3, 1986; Ord. 687 § 23, 2010)

Sections 5.12.080, 5.24.080(5) and 5.24.230 notwithstanding, every person whose business is limited exclusively to renting, leasing or operating coin-operated vending machines shall pay a license tax based on gross receipts of ten dollars for each one thousand dollars of gross receipts or fraction thereof which are directly attributable to the business activities conducted within the city.

(Ord. 350 § 1, 1973; Ord. 497 § 3, 1986)