Mammoth Lakes Municipal Code Ch. 5.08 Business Tax Rates

The following tax rates shall be applicable to every business declared to be subject to a tax based upon gross receipts:

(1) Schedule A. Retail sales, including, but not limited to, auto parts and accessories, sporting goods, restaurants, fast foods, gasoline stations, bakeries, candy and ice cream stores, florists, grocery stores, clothing and hardware stores.

(2) Schedule B. Service businesses, including, but not limited to, beauty salons, barber shops, shoe repairs, laundries, travel agents, dry cleaners, laundromats, day care centers, savings and loan associations or financial institutions, contractors/subcontractors, commercial property rental and/or leasing, and all mercantile, manufacturing or other businesses not otherwise listed.

(3) Schedule C. Entertainment and recreation, including, but not limited to, ski resorts, movie theaters, bowling alleys, roller and ice rinks, shooting galleries, rifle ranges, driving ranges, miniature golf, pools, performing arts theaters, amphitheaters, health clubs, tennis and racquetball clubs.

(4) Schedule D. Professional services, including, but not limited to, medical or dental offices, chiropractors, optometrists, opticians, veterinary clinics, kennels, law offices, lawyers, accountants, architects, engineers, title companies, surveyors, appraisers and real estate sales.

(5) Schedule E. Including hotels, motels, lodges, inns, mobilehome parks, RV parks and campgrounds; but not condominium rentals.

(6) Schedule F. Long term rentals (over 30 consecutive days) consisting of two units or more; and all transient units (including single units) whether single-family residence, condominium rentals, apartments, rental management services, reservation services, including units rented privately and units under management.

(7) Schedule G. Communication businesses, including, but not limited to, newspapers, magazines, radio stations, television stations and telephone services.

(8) Schedule H. Vending machines, including all vending machines vending tangible personal property.

(Prior Code, § 5.28.010; Code 1990, § 5.08.010; Ord. No. 89-20, § 1, 1989; Ord. No. 06-01, § 1, 2006; Ord. No. 08-09, § 2, 2008; Ord. No. 08-14, 12-17-2009; Ord. No. 14-11, § 2C, 12-3-2014)

(a) Amusement machines, including, but not limited to, electronic games, pinball, pool and billiard tables shall pay a business tax of $10.00 per machine/table in addition to any other applicable business tax for the business where the machine or table is located.

(b) Transportation services, including passenger and freight service for hire, and/or delivery trucks for hire shall pay a business tax of $50.00 per business regardless of number of vehicles.

(c) (1)

Daily business tax for those businesses which by nature are conducted from a temporary or nonfixed place of business shall be $50.00.

(2) If the business is conducted as a part of an outdoor/indoor entertainment, festival, or performing arts event then the business shall be included in the business tax schedule in Section 5.08.030(a)(13). The business tax will be for the organizer of the outdoor/indoor entertainment, festival, or performing arts event and for all individual vendors, musicians, artists and actors that are participating in the event.

(Prior Code, § 5.28.020; Code 1990, § 5.08.020; Ord. No. 89-20, § 1, 1989; Ord. No. 94-06, § 1, 1994; Ord. No. 08-14, 12-17-2009)

(a) Except where a business shall be specifically taxed pursuant to another chapter of this title, every person conducting, managing or carrying on any business at a fixed place of business with the Town shall pay a business tax based upon gross receipts as follows:

(1) Businesses consisting mainly of selling at retail, shall pay a tax based upon the tax rate in Section 5.08.010(1).

(2) Savings and loan associations or financial institutions. Businesses where the principal business activity is the loaning of money, advancing of credit, loaning of credit, or arranging for the loan of money or advancing of credit or loaning of credit and not otherwise specifically certificated by other sections of this chapter shall pay a tax based upon the tax rate in Section 5.08.010(2).

(3) Security brokers/dealers. For every person in the general business of buying and selling securities, the business tax shall be based upon the tax rate in Section 5.08.010(2).

(4) Businesses where the principal business activity is manufacturing, packing, processing, carrying or selling, at wholesale, any goods, wares, merchandise or produce shall pay a tax based upon the tax rate in Section 5.08.010(2).

(5) The professions, vocations or callings referred to in this title include, but are not limited to, the following:

a. Accountant.

b. Appraiser.

c. Architect.

d. Assayer.

e. Attorney-at-law.

f. Auditor.

g. Bacteriologist.

h. Bond broker.

i. Certified public accountant.

j. Chemist.

k. Chiropodist.

l. Chiropractor.

m. Civil engineer.

n. Commercial artist.

o. Commission merchant.

p. Court reporter.

q. Credit reporter.

r. Decorator (interior).

s. Dental technician.

t. Dentist.

u. Designer.

v. Doctor-medical.

w. Draftsman.

x. Drugless practitioner.

y. Electrical engineer.

z. Electrologist.

aa. Financial advisor.

bb. Geologist.

cc. Hypnotist or hypnotherapist.

dd. Insurance broker.

ee. Landscape architect.

ff. Manufacturer's agent.

gg. Mechanical engineer.

hh. Mining engineer.

ii. Oculist.

jj. Optician.

kk. Optometrist.

ll. Osteopath.

mm. Pilot.

nn. Physician.

oo. Psychiatrist.

pp. Publicity agent.

qq. Real estate broker/agent.

rr. Stockbroker.

ss. Surgeon.

tt. Surveyor.

uu. Tax counselor.

vv. Veterinarian.

The professions in this subdivision and others not listed shall pay a business tax based upon the tax rate in Section 5.08.010(4).

(6) When the principal business activity is the furnishing of services, and where such business is not specifically certificated by other sections of this chapter, those businesses shall pay a tax based upon the tax rate in Section 5.08.010(2).

(7) A business required to be a licensed contractor by the State is a person, organization, copartnership, corporation, association or other organization, or any combination of thereof, who, for a fixed sum, price, fee, percentage or other compensation, other than wages, undertakes for another the construction, alteration, repair, addition to or improvement of any building, highway, road, railroad, excavation or other structure, project development or improvement of any building, highway, road, railroad, excavation or other structure, project development or improvement other than to personalty, or any part thereof, provided that the term "contractor," as used in this chapter, includes subcontractors, but does not include anyone who merely furnishes materials or supplies without fabricating the same into or consuming the same in the performance of the work of the contractor as defined in this title. Contractors shall pay a tax based upon the tax rate in Section 5.08.010(2).

(8) Telephone services. For every person engaged in the business of providing telephone services, the business tax shall be based upon the tax rate in Section 5.08.010(7).

a. For the purposes of this chapter, the term "gross receipts" has the same meaning as in Section 5.04.020, except that only those receipts derived from providing telephone services within the Town shall be included, and further excepting that only receipts resulting from intrastate telephone services shall be included.

b. The term "person engaged in the business of providing telephone services," for the purpose of this section, means a "telephone company" as that term is used in Article XIII, Section 14 of the constitution of the State.

(9) Commission agent, broker or merchant.

a. For every person engaged in the business of a commission agent, broker or merchant, not otherwise specifically taxed by other sections of this title, the person shall pay a tax based on the tax rate in Section 5.08.010(2).

b. For the purpose of this section, the business of a commission agent, broker or merchant shall be deemed to include the buying and selling of goods, wares, or merchandise by a person to the extent that the person:

1. Does not engage in the business of manufacturing, refining, fabricating, milling, treating or other processing of the goods, wares or merchandise bought and sold, and does not cause such goods, wares or merchandise to be manufactured, refined, fabricated, milled, treated or otherwise processed;

2. Does not obtain or retain title to the goods, wares or merchandise except in one or more of the following situations: while such may be in transit, or for short periods of time before transportation commences or after it ceases; and

3. Does not store or warehouse such goods, wares or merchandise except during one or more of the following situations: while such goods, wares or merchandise are actually in transit, or for short periods of time before transportation commences or after it ceases.

(10) Newspapers, magazines, radio stations.

a. Newspaper business. Every person conducting the business of publishing a newspaper, magazine or other periodical, shall pay a business tax based on the tax rate in Section 5.08.010(7).

b. Newspaper or magazine distribution. Every person engaged in the business of selling or delivering newspapers, magazines or other periodicals, capable of being entered as second-class matter under the provisions of the United States Post Office regulations and Federal statutes, through the physical presence of himself, his or her employees, his or her agents or his or her equipment, or regular customers, street hands, or bona fide subscribers within the Town, shall pay a business tax based on the tax rate in Section 5.08.010(7).

c. The provisions of this section shall not apply to any person who is subject to the tax provisions of Subsection (a) of this section, nor shall such provisions be construed to require the payment of any tax by any person who is a bona fide employee of the person who by reason of such sales is subject to tax under the provisions of this subsection or Subsection (a) of this section; provided, further, that for the purposes of this subsection, newspaper residential route carriers shall be deemed employees of either the newspaper or the person acting as an independent contractor for the distribution of newspapers.

d. Radio station. Every person conducting the business of a radio station shall pay a business tax based on the tax rate in Section 5.08.010(7).

(11) Businesses consisting of the rental of permanent dwellings, such as transient occupancy facilities, shall pay a business tax based upon tax rate Section 5.08.010(6) in addition to transient occupancy taxes required by other Town ordinances or other jurisdictions.

(12) Advertising use of billboard and advertising signboards.

a. Every person conducting, managing or carrying on the business of billposting, advertising by means of electric signs or signs advertising by means of billboards or advertising signboards shall pay an annual business tax of $100.00.

b. Nothing contained in this section shall be deemed or construed as applying to the owners of real estate who, by means of billboards or advertising signboards situated upon the property advertised for sale or lease are seeking the sale or lease of the real property.

(13) Outdoor entertainment/festival. Except where conducted in a recreation park or amusement center, every person conducting, managing or carrying on any street exhibition, outdoor entertainment, art exhibit, festival or similar enterprise or any tent show where seating accommodations are not provided for which exhibition, entertainment, enterprise or tent show is not specifically provided for in this chapter and for which a charge is made or collected, shall pay a daily business tax of $100.00.

(14) Nonprofit sponsors of outdoor entertainment. Notwithstanding any other provision of this title, upon application by a sponsoring nonprofit organization to and upon permission granted by the Town Council, the tax on any activity for which a certificate is required by Subsection (a)(13) of this section shall be $0.00 per day, provided that the activity for which the permit is granted shall not continue for a period in excess of 30 consecutive days and the sponsoring nonprofit organization shall assume full responsibility for the cleanup at the end of the event.

(15) Coin-operated vending machines.

a. Each person engaged in managing, conducting or carrying on the business of leasing, letting the use of, renting and maintaining any vending, weight or merchandise machine or device, not otherwise certified under this chapter, where coins are inserted shall pay an annual business tax based on gross receipts as set forth in tax rate Section 5.08.010(2).

b. The Collector may issue decals for each vending machine owned or operated by each certificate holder which shall be prominently displayed upon each such machine.

c. Stamp vending machines selling or dispensing postage stamps of the United States for mailing purposes are exempt from the terms and provisions of this chapter.

(16) Junk collectors and dealers or pawnbrokers. Every person conducting, managing or operating any of the businesses enumerated in this subdivision shall pay an annual business tax on gross receipts as set forth in Section 5.08.010(2).

a. The business of junk collecting. For the purpose of this chapter, the term "junk collector" is any person, other than a junk dealer, engaged in the business of buying or selling at either wholesale or retail bottles, papers, cans, metals or other articles of junk.

b. The business of auto wrecker. For the purpose of this chapter, the term "auto wrecker" is defined to be and construed to mean and include any person who buys any motor vehicle for the purpose of dismantling or disassembling, or who dismantles or disassembles any such motor vehicle whether for the purpose of dealing in the parts thereof or using the same for the purpose of reconditioning any other vehicle, or for the purpose of selling or otherwise dealing in the materials of such vehicles.

c. The business of a junk dealer. For the purpose of this chapter, the term "junk dealer" is defined to be any person having a fixed place of business in the Town engaged in the business of buying or selling, either at wholesale or retail, or storing on any premises, any rags, sacks, bottles, cans, papers, metals or other articles of junk.

d. The business of pawnbroker. For the purpose of this chapter, the term "pawnbroker" includes every person conducting, managing or carrying on the business of loaning money, either for himself or herself or for any other person, upon any personal property and reselling or agreeing to resell such property to the vendor or other assignee at prices previously agreed upon. Nothing in this section shall be deemed to apply to the loaning of money on personal property or personal security by any financial institution authorized to do so under State law or of the United States.

(17) Theaters.

a. Every person conducting, managing or carrying on a theater where moving or motion pictures, legitimate theater or vaudeville shows are exhibited, whether indoors or outdoors, shall pay an annual business tax based on gross receipts as set forth in the tax rate schedule in Section 5.08.010(3).

b. For theaters where moving or motion pictures are shown, the snack bar shall be included in the business certificate and tax for the theater. For all other activities listed in Subsection (a)(17)a of this section, a separate certificate shall be obtained for snack bars, food stands or other concessions.

(18) For-hire vehicles. Every person conducting, managing or operating any of the businesses enumerated in this subsection shall pay an annual business tax of $50.00 for each business:

a. The business of transporting for hire passengers in a drawn or motor-propelled vehicle over a defined route, which vehicle receives and discharges passengers along the route;

b. The business of operating a sight-seeing bus, automobile, sleigh or other motor-propelled or drawn vehicle;

c. The business of carrying passengers for hire in vehicles, where the operators are furnished by the person conducting, managing or carrying on the business;

d. The operation of a drawn or motor-propelled passenger-carrying vehicle for the transportation of passengers over and along the public streets of the Town without charge to the passengers carried for the business benefit of the operator.

(19) Concessionaires. Every person conducting, managing or carrying on any business as a concession in the premises of a business certificated under this title shall obtain a certificate for such concession as follows:

a. If such concession is to be operated for a period of less than 30 days, the business tax shall be $50.00;

b. If such concession is to be operated for a period of 30 days or more, it shall be certificated as any other business;

c. If the concessionaire fails to obtain the certificate required within ten days of commencing operations, the person granting the concession shall be liable for the tax.

(20) Delivery, service, etc., by vehicles by nonresident businesses.

a. Every person not having a fixed place of business within the Town who delivers goods, wares or merchandise of any kind by vehicle, other than a certificated highway carrier on a regular route, or who provides any service by the use of vehicles in the Town, and who is not otherwise certificated under the provisions of this title, shall pay an annual business tax of $50.00, provided that:

1. No such business tax shall be required where such service is occasional or incidental to business conducted elsewhere.

2. For the purposes of this section, such service shall not be deemed occasional or incidental to business conducted elsewhere where trips or hauls are made beginning or ending at points within the Town upon an average of once a week in any calendar quarter.

3. Any person having an established route within the Town or servicing regular customers on a periodic basis shall not be deemed to be occasional or incidental to business conducted elsewhere.

b. Exemptions and exceptions. The business tax imposed under the provisions of this section shall not apply to any person who is subject to tax under the Household Movers Uniform Business Permit Fee Act commencing in Business and Professions Code § 19285 the operation of any motor vehicle operated exclusively in interstate commerce.

(21) Peddlers and solicitors. Any person whether a resident of the Town or not, traveling by foot, wagon, motor vehicle or any other type of conveyance, from place to place, from house to house, or from street to street, carrying, conveying or transporting goods, wares, merchandise, meats, fish, vegetables, fruit, garden truck, farm products or provisions, offering and exposing the same for sale, or making sales or delivering articles to purchasers, shall pay a business tax as follows:

a. $50.00 per year, unless the person for whom he or she is peddling goods has a principal solicitor or peddler business certificate as provided in Subsection (a)(22) of this section;

b. $5.00 per year if the person for whom he or she is peddling has a principal solicitor or peddler business certificate as provided for in Subsection (a)(22) of this section.

(22) Principal solicitor or peddler.

a. Any person either employing or contracting with one or more individuals to solicit the retail sales of any goods, wares, merchandise, services or other things of value for future delivery, or to sell or peddle goods, wares and merchandise as set forth in Subsection (a)(21) of this section, not otherwise certificated under the provisions of this chapter and not having a regularly established place of business within the Town, may obtain a principal solicitor or peddler business certificate and pay a business tax of $250.00 annually, in advance.

b. The Collector shall not issue such certificate until the applicant files with the Collector or with whom the applicant has contracted, and the signed agreement that the applicant, within five days thereafter, will notify the Collector, in writing, of every change in personnel of those soliciting and peddling for same.

(23) Chain installer. Any person in the business of chain installing on the public right-of-way shall pay a flat fee of $25.00 annually.

(24) Any business not enumerated or not otherwise classified in this title shall pay a business tax based on tax rate Section 5.08.010(2).

(Prior Code, § 5.28.010; Code 1990, § 5.08.030; Ord. No. 89-20, § 1, 1989; Ord. No. 93-08, § 1, 1993)

(a) In any case where a certificate holder or an applicant for a certificate believes that the individual business is not assigned to the proper classification under this chapter because of circumstances peculiar to it, as distinguished from other businesses of the same kind, the same may apply to the Collector for reclassification. Such application shall contain such information as the Collector may deem necessary and required in order to determine whether the applicant's individual business is properly classified. The Collector shall then conduct an investigation, following which, the Collector shall assign the applicant's individual business to the classification shown to be proper on the basis of such investigation. The proper classification is that classification or classifications which, in the opinion of the Collector, most nearly fits the applicant's individual business or businesses. The reclassification shall not be retroactive but shall apply at the time of the next regularly ensuing calculation of the applicant's tax. No business shall be reclassified more than once in one year.

(b) The Collector shall notify the applicant of the action taken on the application for reclassification. Such notice shall be given by serving it personally or by depositing it in the U.S. mail, postage prepaid, addressed to the applicant at the same's last known address. Such applicant may, within 15 days after the mailing or serving of such notice, make written request to the Collector for a hearing on reclassification. If such request is made within the time prescribed, the Collector shall set an administrative hearing as prescribed in Section 5.04.400.

(Prior Code, § 5.28.020; Code 1990, § 5.08.040; Ord. No. 89-20, § 1, 1989)

(a) Every person who at or from the place or base of operations located outside the Town conducts, manages, carries on, or engages in, any business, trade, profession, occupation, or calling shall pay a business tax at the same rate as the same type of business having a fixed place of business within the Town unless otherwise specifically taxed by some other chapter of this title.

(b) Provided, however, that nothing in this section shall apply to attorneys whose only business done in the Town is in the courts operated in this Town, nor to doctors whose only business done in the Town is surgery and consultation in a regularly established hospital in the Town, nor to any other business, trade, profession, occupation or calling where the activity is only occasional and incidental to that at the location outside of the Town.

(Prior Code, § 5.30.010; Code 1990, § 5.08.050; Ord. No. 89-20, § 1, 1989; Ord. No. 08-14, 12-17-2009)