Martinez Municipal Code Ch. 5.28 License Taxes

A. The amount of the annual license tax due and payable by every person doing business as a retail business within the City, except as otherwise specifically provided or exempted, is that amount which is calculated in accordance with the gross receipts schedule shown below:

B. A "retail business" is defined as every business conducted for the purpose of selling or offering to sell any goods, wares or merchandise, other than as a part of a wholesale business.

(Prior code § 6126; Ord. 794 C.S. § 3, 1974; Ord. § 83 C.S. § 1, 1978)

Notwithstanding the provisions of Section 5.28.010, the amount of the annual license tax due and payable by every person doing business as a retail business within the City, which includes the sale of motor vehicle fuel in excess of 50,000 gallons per year, shall be determined by the provisions of Section 5.28.020 plus the amount of $.25 per thousand gallons of motor fuel sold during the previous calendar year. In lieu of a full year's previous experience, the annual volume of fuel sold shall be estimated.

(Ord. 892 C.S. § 1, 1978)

The amount of the annual license tax due and payable by every person doing business as a manufacturer, wholesaler or purveyor of services, except as otherwise specifically provided or exempted, is $85.00 plus $14.00 multiplied by the number of employees not exceeding 50, plus $8.00 multiplied by the number of employees in excess of 50.

(Prior code § 6127; Ord. 794 C.S. § 3, 1974; Ord. 883 C.S. § 1, 1978; Ord. 983 C.S. § 1, 1982)

The amount of annual license tax due and payable by every person doing business within the following professions:

or for any other professional or trade person not listed is $84.00 plus $35.00 for each principal or associate in excess of 1 and $7.00 for each employee.

(Prior code § 6128(1); Ord. 794 C.S. § 3, 1974; Ord. 883 C.S. § 1, 1978)

A person who owns a hotel, motel or rooming house shall pay an annual license tax based upon the following schedule:

plus $4.00 for each rentable room over 49.

(Prior code § 6129; Ord. 794 C.S. § 3, 1974; Ord. 883 C.S. § 1, 1978)

Every person not having a fixed place of business within the City, and not otherwise licensed or classified under Chapters 5.04 through 5.32 who delivers merchandise of any kind by vehicle, or who provides any service by the use of a vehicle in the City shall pay an annual license tax of $49.00.

(Prior code § 6130; Ord. 794 C.S. § 3, 1974; Ord. 883 C.S. § 1, 1978)

A. Any provision in Chapters 5.04 through 5.32 to the contrary notwithstanding, every person doing business as a general contractor within the City from a fixed place of business within the City, is assessed an annual license tax, in the sum of $98.00.

B. Any provision in Chapters 5.04 through 5.32 to the contrary notwithstanding, every person doing business as a general contractor within the City from a fixed place of business outside the City, is assessed a license tax, which expires 3 months next succeeding the date of application therefor, in the sum of $32.00, which is due and payable prior to commencement of business within the City, except that s/he shall have the option to pay a license tax, which expires 6 months next succeeding the date of application therefor, in the sum of $56.00, except that s/he shall have the option to pay the sum of $98.00 for a license which shall expire 1 year next succeeding the date of assessment therefor.

C. Each contractor, subcontractor, developer and builder, whether building for their own occupancy or not, shall file with the Collector a full written list of all subcontractors performing any service whatever for the contractor or builder within the City for which a license is required under Chapters 5.04 through 5.32 before any subcontractor begins work. A subcontractor subcontracting work is a contractor for the purpose of this Section.

The City may not give final inspection on a building, structure or project until each contractor and subcontractor performing work is licensed.

(Prior code § 6131; Ord. 794 C.S. § 3, 1974; Ord. 813 C.S. § 1, 1975; Ord. 883 C.S. § 1, 1978; Ord. No. 1357, § 1, 12/1/2010)

A. Any provision in Chapters 5.04 through 5.32 to the contrary notwithstanding, every person doing business as a subcontractor within the City from a fixed place of business within the City, is assessed an annual license tax, in the sum of $98.00.

B. Any provision in Chapters 5.04 through 5.32 contrary notwithstanding, every person doing business as a subcontractor within the City from a fixed place of business outside the City, is assessed a license tax which expires 3 months next succeeding the date of application therefor, in the sum of $32.00, which is due and payable prior to commencement of business within the City, except that s/he shall have the option to pay the sum of $56.00 for a license which shall expire 6 months next succeeding the date of application, except that s/he shall also have the option to pay the sum of $98.00 for a license which shall expire 1 year next succeeding date of assessment therefor.

(Prior code § 6132; Ord. 794 C.S. § 3, 1974; Ord. 883 C.S. § 1, 1978; Ord. No. 1357, § 1, 12/1/2010)

The license tax for a Christmas tree lot and the sale of related items on the lot is $25.00 per quarter. The tax may not be prorated. A cleanup fee in the amount of $50.00 shall be deposited with the Collector and shall be refunded if the premises have been cleaned to the satisfaction of the building inspector. No license is required where the sale of Christmas trees is conducted in connection with another regularly established place of business for which a business license has been obtained.

(Prior code § 6133; Ord. 794 C.S. § 3, 1974)

A. Every person conducting, carrying on or managing any business consisting of sales of goods, wares, merchandise and other commodities, including food, by vending machine or coin-operated devices, and every person conducting, carrying on or managing any business consisting of providing services, amusement or music provided by coin-operated devices, shall pay an annual business tax of $7.00 per $1,000.00 gross receipts from all machines or devices, plus ½ of 1 percent (0.5%) of the balance of annual gross receipts from all machines or devices over the first $1,000.00. This Section shall not apply to those machines or devices whose owner is the operator of the business wherein they are located.

B. Each coin-operated device or vending machine placed, distributed or located in the City shall have affixed thereto in printing, plainly visible to the public, the name, address and telephone number of the owner of the device or machine.

(Prior code § 6135; Ord. 794 C.S. § 3, 1974; Ord. 883 C.S. § 1, 1978)

A. In this Section carnival includes: circus, fair, menagerie, tent show, exhibit, games of skill, rides, etc.

B. A person who conducts a carnival shall pay a license tax of $200.00 for the first day and $100.00 for each additional day.

C. The City Manager shall reduce the tax to $50.00 per day upon submission of satisfactory evidence that:

1. Such carnival is an incidental part of an overall business promotion activity conducted by an organized group of merchants licensed to do business in the City; or

2. Such activity is sponsored by a tax-exempt, religious, charitable, fraternal, veterans, or educational organization or association, or a school student body group for purposes of raising funds for such organization, association or group and if the proceeds received by the sponsoring tax-exempt organization, association or group are used entirely for the purposes and objectives for which such organization, association or group was formed.

The application for a reduced license tax shall be accompanied by a confirmed copy of agreement or contract between the carnival operator and the sponsoring organization showing the agreement regarding division of the proceeds to be derived from operation of the amusement activity.

D. Upon written application, the City Manager may waive the license tax for an amusement activity which is sponsored or conducted by a tax-exempt, religious, charitable, fraternal, veterans, or educational organization or association, or a school student body group, if the organization, association or group does not employ the services of a professional carnival operator to conduct the amusement activity.

(Prior code § 6136; Ord. 794 C.S. § 3, 1974)

Every person owning or operating a business under an on-sale retail license duly issued under the Beverage Control Act of the State and who, in addition thereto, furnishes, makes available or permits in the place of business, music or entertainment either vocally, by orchestra, music box, radio or other musical entertainment devices shall pay an annual license tax to the City of $75.00 per year. It is unlawful to so operate without such license. It is provided, however, that such license is issued subject to the following terms and conditions, the violation of each or any of which is a public nuisance:

A. That no loud, boisterous or disorderly conduct that disturbs the peace or quiet of the neighborhood shall be permitted therein;

B. That no loud music, noise or entertainment that disturbs the peace or quiet of the neighborhood shall be permitted therein;

C. That the business shall not be operated while music or entertainment as aforesaid is furnished, available or permitted, between the hours of 2:00 a.m. and 6:00 a.m.

(Prior code § 6137; Ord. 794 C.S. § 3, 1974; Ord. 883 C.S. § 1, 1978)

The license tax for holding or conducting a public dance where an admission fee is charged is $10.00 a day or $100.00 a year. This Section shall not apply to those businesses licensed under Section 5.28.110.

(Prior code 6138; Ord. 794 C.S. § 3, 1974)

Every person who carries on the practice or profession or who practices the business or art of astrology, palmistry, phrenology, life reading, fortune-telling, cartomancy, clairvoyance, clairaudience, crystal gazing, hypnotism, mediumship, prophecy, augury, dramatic, magic, or necromancy or other similar businesses and who demands or receives a fee for the exercise or exhibition for his art or practice therein or who gives an exhibition therein or at any place where an admission fee is charged, the annual license tax shall be equivalent to the fees due and payable by professions as specified in Section 5.28.030. The applicant shall be required to furnish evidence of his identity of such character as the Chief of Police may require, and shall also be required to furnish his finger and thumb prints, together with a photograph which is to be, at all times, attached to the permit if issued, and any additional information required by the Chief of Police. Further, the Chief of Police shall conduct an investigation from time to time of the premises of operation. Only 1 license for fortune-tellers, etc. shall be issued for each 20,000 persons residing in the City.

(Prior code § 6139; Ord. 794 C.S. § 3, 1974; Ord. 1350 C.S. § 1, 2008)

A. The license tax imposed by this Section is intended to apply to the following: a nationally recognized firm which utilizes agents, employees, or self-employed representatives who are permanent residents of the City or the surrounding area and who are assigned to a specific territory over which they carry samples and take orders for merchandise upon a regularly established schedule. This description is intended to apply to firms and their representatives engaging in business conducted similarly to that of Fuller Brush or Avon Products.

B. The license tax imposed for a person engaging in the business described in Subsection A is $100.00 per year for the firm. In addition, each agent, employee and self-employed representative shall pay an annual fee of $20.00.

(Prior code § 6140; Ord. 794 C.S. § 3, 1974)

Every person transacting and carrying on the businesses herein enumerated shall pay a license tax as follows:

(Prior code § 6141; Ord. 794 C.S. § 3, 1974)

The amount of the annual license tax due and payable by every person doing business covered by any of the previous Sections, with the exception of Section 5.28.150, and as an individual proprietor, over the age of 65, and grossing less than $10,000.00 per year, shall be at the rate of 50 percent of the stated license tax for that particular classification of business.

(Ord. 897 C.S. § 1, 1979)

The rate of the license tax payable for the license period beginning January 1, 1979 and each year thereafter shall be adjusted upward or downward automatically, except those businesses licensed under Section 5.28.010 as follows: by the percentage change, rounded off to the nearest full percentage point, in the All Items Consumer Price Index for the San Francisco/Oakland Urban Area as published by the United States Department of Labor, Bureau of Labor Statistics, for the twelve month period ending the previous June 30.

(Ord. 883 C.S. § 1, 1978)