La Mesa Municipal Code Ch. 6.08 Business License Rates

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

(Ord. 363, § 14; Ord. 367, 1951, as amended by Ord. 1964, § 1 (part), November 27, 1973)

Every person engaged in any of the businesses herein named, or engaged in the business of operating any of the establishments herein named, or engaged in the business of furnishing any of the services herein named, or engaged in the business of operating any of the machines or devices herein named, or engaged in the business of conducting any of the forms of entertainment herein named within the limits of this city, shall pay the corresponding license fee set forth in the following sections of this chapter.

(Ord. 363, § 16; Ord. 367, March 13, 1951, as amended by Ord. 1964, § 1 (part), November 27, 1973)

Every person transacting, engaging in, conducting, or carrying on the business of selling at retail any goods, wares or merchandise, or the business of offering any service, within this city, not specifically licensed by any other section of this chapter shall pay an annual license fee of thirty-five dollars ($35), plus three dollars ($3) for each employee.

(Ord. 2164, September 7, 1978)

Every person transacting, engaging in, conducting, or carrying on the business of selling any goods, wares or merchandise, or the business of operating any service, within this city, enumerated within this section shall pay an annual license fee of one hundred dollars per year:

Bus services and public transportation

Escort services

Pawn shops

Fortune-telling

(Ord. 2164; September 7, 1978: Ord. 2406, § 1; November 26, 1985)

Every person conducting, managing, carrying on or engaged in any profession hereinafter enumerated in this chapter shall pay an annual license fee of thirty-five dollars for each individual engaged in said profession connected with said person as a partner, associate, employee, or otherwise, plus three dollars for each employee, not engaged in the practice of said profession.

(Ord. 2182; March 29, 1979)

The provisions of Section 6.08.040 shall apply to the following enumerated professions:

Accountant

Architect

Assayer

Attorney at Law

Auditor

Chemist

Chiropodist

Chiropractor

Dentist

Engineer (chemical, civil, electrical or mechanical)

Osteopath and Osteopathist

Physician

Surgeon

Surveyor

Veterinarian

(Ord. 1964; November 27, 1973)

Every person conducting or carrying on the business of a contractor shall pay a license fee of seventy dollars ($70) per year. No license shall be issued to any contractor unless the applicant holds a license as a contractor duly issued by the State of California or is exempt under the Contractor's Registration Act. A contractor's business license issued during the last quarter of a fiscal year shall continue no longer than the first three months of the ensuing year for that project for which said license was originally issued. There shall be no proration of the contractor's business license tax except as stipulated in this section.

(Ord. 2249; January 8, 1981 as amended by Ord. 2330; November 24, 1983)

The term "contractor" as used in this chapter includes general engineering contractor, general building contractor, specialty contractor, subcontractor, and any contractor or subcontractor licensed as such by the State of California.

(Ord. 1964; November 27, 1973)

Every person conducting, managing, carrying on, or engaged in any business hereinafter enumerated in this chapter shall pay an annual license of thirty-five dollars ($35) for each broker, associate, or partner, plus three dollars ($3) for each employee who is not a broker, associate, or partner.

(Ord. 2249; January 8, 1981)

The provisions of Section 6.08.060 shall apply to the following enumerated brokers: insurance, fidelity, indemnity, faithful performance or bail bond, real estate, and stock or bond.

The provisions of Section 6.08.060 shall apply to the following enumerated agents: faithful performance or bail bond, stock or bond.

(Ord. 2136; December 22, 1977)

Every person transacting, engaging in, conducting, or carrying on the business of selling at retail any goods, wares, or merchandise, or the business of offering any service within this city, and who does not have a fixed place of business, and is not specifically licensed by any other section of this chapter, shall pay a license fee of seventy dollars ($70) per annum, provided that this section shall not apply to the professions set forth in Section 6.08.050.

(Ord. 2164; September 7, 1978)

Every person transacting, engaging in, conducting or carrying on the business of selling any goods, wares, or merchandise or the business of offering any service within the city of La Mesa shall pay a license fee of seventy dollars ($70) per annum.

(Ord. 2249; January 8, 1981)

Each and every person owning, operating, controlling, or managing a business, and who operates, drives or controls any automobile, automobile tank, truck, wagon or any road vehicle within the limits of this city in connection with said business and who does not have a fixed place of business, shall pay a license fee as follows: For each and every automobile, automobile tank, truck, wagon or any other road vehicle used in a retail business operation within this city the sum of seventy dollars ($70) per annum for each vehicle. There shall be no proration of the retail delivery vehicle business license tax.

(Ord. 2164, September 7, 1978, as amended by Ord. 2330; November 24, 1983)

Each and every person owning, operating, controlling, or managing a business and who operates, drives or controls any automobile, automobile tank, truck, wagon or any other road vehicle within the limits of this city in connection with said business and who does not have a fixed place of business, but who is a resident and real property owner of the city, shall pay a license fee as follows: For each and every automobile, automobile tank, truck, wagon or any other road vehicle used in a retail business operation within this city, the license fee shall be the sum of thirty-five dollars ($35) per annum for each vehicle.

(Ord. 2164; September 7, 1978)

For each and every automobile, automobile tank, truck, wagon, or any other road vehicle used in a wholesale business operated within this city, the license fee shall be the sum of thirty-five dollars ($35) per annum. There shall be no proration of the wholesale delivery vehicle business license tax.

(Ord. 2164; September 7, 1978 as amended by Ord. 2330; November 24, 1983)

For each and every automobile that is used in no business operation within this city other than that of delivery of merchandise, the license fee shall be the sum of thirty-five dollars ($35) per annum. There shall be no proration of the delivery vehicle business license tax.

(Ord. 2164; September 7, 1978 as amended by Ord. 2330; November 24, 1983)

As used in this chapter, the words "automobile, automobile tank, truck, wagon, or any other road vehicle" shall include only such vehicles as are used or maintained for the transportation of persons for hire, compensation, or profit or designed, used or maintained primarily for the transportation of property.

(Ord. 1964; November 27, 1973)

For each office maintained in this city for business purposes and not otherwise specifically licensed hereunder, and for each person engaged in a profession in this city not otherwise specifically licensed hereunder and including property managers, business managers and factory representatives maintaining no plant or warehouse, the license fee shall be thirty-five dollars ($35) per annum, plus three dollars ($3) for each employee.

(Ord. 2164; September 7, 1978)

Each office maintained as a residence in this city for business purposes, and offering personal services only, not specifically licensed under another section of the business license ordinance, end in which there are no sales or orders taken of merchandise or any paid employees, shall pay a business license fee of thirty-five dollars ($35) annually.

(Ord. 2164; September 7, 1978)

Any person transacting, engaging in, conducting, or carrying on the business of renting, or holding out for rent, to two or more users of trailer coaches (as defined in Section 18101 of the Health and Safety Code of the State of California) any area or tract of land, shall pay a quarterly fee equal to two percent (2%) of the gross receipts of such business.

(Ord. 1964; November 27, 1963 as amended by Ord. 2136; December 22, 1977)

Every person, firm or corporation conducting, managing or carrying on any circus, show or exhibition held or conducted in this city shall pay a license fee of one hundred dollars ($100) per day, plus a license fee of ten dollars ($10) for each and every sideshow. Any such license shall be subject to inspection and approval by the Fire Department, the Police Department, and the Building Department of this city and no such license shall be issued prior to such inspection and approval.

(Ord. 2028; August 21, 1975 as amended by Ord. 2330; November 24, 1983)

Any person transacting, engaging in, or carrying on the business of renting, or holding out for rent, two or more units of apartments shall pay an annual license fee as follows:

(Ord. 2182; March 29, 1979)

Every person, firm or corporation owning, renting, or leasing to another person, firm or corporation a sign or space on any structure for a sign for the purpose of advertising or giving notice pertaining to any matter not directly related to the premises upon which the sign is located shall pay a license fee of seventy dollars ($70) per year for each sign face or space. Said license fees shall be in addition to any license fee required for the conducting or carrying-on of an outdoor advertising business in the city.

(Ord. 2164; September 7, 1978)

Any person owning, renting, or leasing a music machine shall pay a license fee of thirty-five dollars for the first $25,000 of gross receipts and ten dollars for each additional $10,000 of gross receipts per year for each music machine.

(Ord. 2182; March 29, 1979)

Every operator, as defined by Section 7.12.630 of the La Mesa Municipal Code, shall pay a license fee of thirty-five dollars ($35) for each cigarette vending machine for the first $25,000 of gross receipts and ten dollars ($10) for each additional $10,000 of gross receipts per year for each cigarette vending machine. This fee is in addition to any annual inspection fee that may be required under Section 7.12.130(c) of the La Mesa Municipal Code.

(Ord. 2182; March 29, 1979)

Any person who shall advertise himself as a public auctioneer, or in any other manner hold himself out as an auctioneer for public patronage, or shall receive a fee or commission for services as such within the city of La Mesa, shall pay a business license tax of $70 per annum if his permanent place of business is located outside of La Mesa, or $35 plus $3 per each employee per annum if his permanent place of business is located within La Mesa. If said auctioneer is performing duties as such in direct relation to a business permanently located within La Mesa, in which business he is either an owner, officer or permanent employee, and said business is currently licensed according to Chapter 6 of the La Mesa Municipal Code, there shall be no additional license tax.

(Ord. 2330; November 24, 1983)

Any person engaged in the business of operating an auction house within the city of La Mesa shall pay a business license tax of $35 plus $3 per each employee per annum.

(Ord. 2330; November 24, 1983)

Any person or firm having their permanent place of business located outside the city of La Mesa, or having their permanent place of business located within the city of La Mesa and currently licensed according to Chapter 6 of the La Mesa Municipal Code, and operating a public auction within this city, shall pay a business license tax of $15 per day for each date specified in the application for that specific event. Such person or firm must in addition comply with Section 6.08.220 of the La Mesa Municipal Code regarding the business license requirements for any person acting as auctioneer.

It shall be considered an obligation of the licenses to inform the City of La Mesa Police, Fire and Planning Departments of their intent to hold a public auction, advising those departments of the date, time, location and anticipated attendance of each event, and to comply with those departments' regulations regarding crowd control, safety procedures and parking facilities. Failure to so comply will result in immediate termination of each event.

(Ord. 2330; November 24, 1983)