Larkspur Municipal Code Ch. 5.24 Classifications and Fees

Sections: 5.24.010 Tax Required. 5.24.020 Classification A Businesses. 5.24.030 Classification B Businesses. 5.24.040 Classification C Businesses. 5.24.050 Unclassified Business. 5.24.060 License Fees. 5.24.070 Flat Rate License Fees. 5.24.090 Delivery or Service by Vehicle. 5.24.100 Licensing of Bingo Games. 5.24.150 Other Outside Businesses.

Every person who engages in business at a fixed place of business within the City, excepting those subject to the provisions of Larkspur Municipal Code Chapter 5.30, shall pay a license tax as provided in this chapter. (Ord. 1030 § 2(4), 2018; Ord. 265 § 60, 1959)

Classification A includes the following businesses, callings, trades and occupations:

Appliance repair and service

Art gallery

Automobile painting

Automobile repair

Automobile sales

Automobile supply

Automobile towing

Automobile upholstering

Bakery

Barber shop

Beauty shop

Cocktail lounge

Dairy

Department store

Doughnut shop

Drug store

Equipment sales and rentals

Finance company

Furniture – appliance

Gift shop

Liquor store

Office supply

Restaurant

Retail sales, miscellaneous

Savings and loan

Skating rink

Sporting goods store

Variety store

and all other businesses, callings, trades and occupations operating on a gross profit of more than thirty (30) percent. (Ord. 1030 § 2(4), 2018; Ord. 401 § 7, 1971; Ord. 265 § 61A, 1959)

Classification B includes the following businesses, callings, trades and occupations:

Alterations

Bicycle shop

Boat repair

Boat sales

Bondsman

Building supply and materials

Cabinet shop

Catering

Ceramics shop

Delicatessen

Dressmaking

Dry cleaning

Florist

Gardener

Gun repair

Hardware, paint and glass

Hobby shop

Janitorial service

Laundry – launderette

Linen supply

Machine shop

Markets, meats, produce and groceries

Manufacturer’s repair

Men’s, women’s, and children’s wear

Miscellaneous services

Nursery – wholesale or retail

Patrol service/private police

Pest control

Pet and grooming shop

Printer

Refrigeration repair

Retail sales, food

Schools and teachers

Searchers

Service and repair

Service station

Shoe repair

Shoe store

Swim pool service

Television – radio sales and services

Transport and trucking

Upholstering

Warehouse and storage

Wholesale – food

Wholesale – miscellaneous

Nonfranchised public utilities

and all other businesses, callings, trades, and occupations operating on a gross profit of seventeen (17) percent to thirty (30) percent. (Ord. 1062 § 14, 2022; Ord. 1030 § 2(4), 2018; Ord. 401 § 8, 1971; Ord. 265 § 1B, 1959)

Professional service businesses, as defined in Larkspur Municipal Code Section 5.08.100, shall pay a fee to be established by resolution. (Ord. 1030 § 2(4), 2018; Ord. 853 § 2 (part), 1993; Ord. 583 § 1, 1977)

All businesses not otherwise classified in the foregoing sections shall pay a fee established by resolution. (Ord. 1030 § 2(4), 2018; Ord. 853 § 2 (part), 1993; Ord. 583 § 2, 1977)

A. Classification A businesses should pay an annual registration fee to be established by resolution.

B. Classification B businesses should pay an annual registration fee to be established by resolution. (Ord. 1030 § 2(4), 2018; Ord. 853 § 2 (part), 1993; Ord. 583 § 3, 1977)

Specific Businesses. Any person transacting or carrying on any of the following businesses or occupations shall pay a license tax as established by resolution:

Business.

Apartment houses.

Automobile trailer courts.

Boarding and rooming houses.

Bowling alley.

Christmas tree lots.

Commercial filming (traffic-control costs or any additional costs as required by the Police Chief shall be paid entirely by the applicant).

General contractors.

Subcontractors.

Hotels, motels, inns.

Realtors.

Retirement residences as defined by the Department of Social Welfare.

Undertakers or morticians. (Ord. 1030 § 2(4), 2018; Ord. 853 § 2 (part), 1993; Ord. 583 § 4, 1977)

Every person not having a fixed place of business within the City, and not being herein otherwise licensed or classified, who delivers goods, wares or merchandise of any kind by vehicle or who provides any service by the use of vehicles in the City shall pay a license tax to be established by resolution. (Ord. 1030 § 2(4), 2018; Ord. 853 § 2 (part), 1993; Ord. 583 § 9, 1977)

The City Manager is authorized to issue a license to conduct bingo games within the City to those organizations which meet the criteria established in Penal Code Section 326.5 upon the payment of an annual license fee to be established by resolution. (Ord. 1030 § 2(4), 2018; Ord. 853 § 2 (part), 1993; Ord. 557 § 1, 1976)

Every person not having a fixed place of business within the City who engages in business within the City, and is not subject to the provisions of Larkspur Municipal Code Section 5.24.090, shall pay a license tax at the same rate prescribed herein for persons engaged in the same type of business from and having a fixed place of business within the City. (Ord. 1030 § 2(4), 2018; Ord. 401 § 20, 1971; Ord. 265 § 67, 1959)