Modesto Municipal Code Art. 2 Fees

Every person conducting, carrying on or managing a retail business from a fixed place of business within the City shall pay an annual registration tax of fifty dollars ($50.00), and in addition thereto shall pay a business license tax equal to one (1) mill on each dollar of gross receipts resulting from the operation of said business, payable quarterly or annually.

In the event that any such retail business is specifically licensed by any other section of this chapter, said business shall be subject to the provisions of this section, in addition to said specific license, to the extent that the activities or proceeds resulting from the conduct of said business are not licensed by said specific license.

The business license tax imposed by this section shall be computed by excluding the proceeds or receipts received or derived from such retail businesses as are otherwise specifically licensed and taxed by any other section or sections of this chapter.

(Added by Ord. 238-C.S., amended by Ord. 259-C.S., and Ord. 2730-C.S., § 1, Ord. 3013-C.S., § 1, effective 1-15-97)

Every person conducting, carrying on or managing any of the following named professions, occupations, services or trades from a fixed place of business within the City, which business is not otherwise specifically licensed by Sections 6-1.205 and 6-1.215 of this chapter, shall pay an annual registration tax of fifty dollars ($50.00) and in addition thereto shall pay a business license tax equal to two (2) mills on each dollar of the gross receipts resulting from the operation of said business, payable quarterly or annually:

Accountant

Advertising Agency

Alterations, Dressmaking, Tailoring

Appraiser

Architect

Armored Car Service

Arts or Craft Teacher

Auto Camp and Motel

Attorney

Auctioneer

Barber Shop

Beauty Shop

Business Service

Car Wash

Chiropractor

Chiropodist

Child Nurseries

Check Cashing Service

Check Room

Credit Agency

Cleaners

Collection Agency

Commission Brokers

Dance Schools or Studios

Dentist

Delivery Service

Diaper Service

Electrologist

Employment Agency

Engineer

Equipment Rental

Finance and Loan

Funeral Parlor

Gardener

Gymnasium

House Movers

Hauling for Hire

Hotel

Interior Decorator

Janitorial Service

Juke Box Rental

Locksmith

Laundries

Laboratories or Technicians

Landscape Architects

Lapidary

Linen Service

Museum

Music Teachers

Messenger Service

Optician

Optometrists

Osteopaths

Photographers

Physical Therapists

Physicians

Places of Amusement

Photostat and Blue Printing

Parking Lots and Auto Storage

Reducing Salon

Rooming House

Real Estate Agent

Rest Home

Radio and TV Broadcasting Station

Stock Exchange

Stocks and Bonds

Surgeon

Surveyor

Theatres

Transfer and Storage

Travel Bureau

Ticket Agency

Turkish Bath Establishment

Tree Trimmer

Trailer Court

All Other Professions and Semiprofessions

All Other Service Occupations

(Added by Ord. 238-C.S., amended by Ord. 2730-C.S., § 1, Ord. 3013-C.S., § 1, effective 1-15-97)

Every person carrying on, conducting or managing a brokerage, other than commission broker manufacturing, processing, public utilities, or wholesale business from a fixed place of business within the City shall pay an annual business license tax of one hundred dollars ($100.00); provided, however, that any such person may elect at the time of applying for a license to pay a registration and business license tax for such business computed in accordance with the provisions of Section 6-1.201 of this chapter.

(Added by Ord. 238-C.S., amended by Ord. 2730-C.S., § 1, effective 11-1-90)

Every person conducting, carrying or engaging in business as a contractor from a fixed place of business in the City shall pay an annual business license tax of fifty dollars ($50.00), and in addition thereto shall pay a business license tax equal to one (1) mill on each dollar of gross receipts resulting from the operation of said business, payable quarterly or annually.

For the purpose of this chapter a contractor is defined as any person, who contracts for a project with another person who is licensed by the State of California as a contractor or architect or registered civil engineer acting solely in his professional capacity, who in any capacity other than an employee of another with wages as the sole compensation, undertakes to or offers to undertake to or submits a bid to, or does himself or by or through others construct, alter, repair, add to, subtract from, improve, move, wreck or demolish any building, highway, road, railroad, excavation, or other structure, project, development, or improvement, or do any part thereof, including the erection of scaffolding, or other structures or works in connection therewith.

(Added by Ord. 238-C.S., amended by Ord. 2730-C.S., § 1, Ord. 3013-C.S., § 1, effective 1-15-97)

Every person carrying on, conducting or managing a business from a fixed place of business within the City, which business is not otherwise specifically licensed under the provisions of Sections 6-1.208 through 6-1.225 of this chapter, shall pay an annual business license tax of thirty-five dollars ($35.00) for any year during which the annual gross receipts resulting from the operation of said business do not exceed the sum of two thousand dollars ($2,000.00). Every person licensed under this section shall file a declaration of gross receipts quarterly or annually on forms prescribed by the City.

(Added by Ord. 238-C.S., amended by Ord. 2730-C.S., § 1, Ord. 3013-C.S., § 1, effective 1-15-97)

Every person not having a fixed place of business within the City who engages in business as a contractor within the City shall pay an annual business license tax of seventy-five dollars ($75.00), and in addition thereto shall pay a business license tax equal to two (2) mills on each dollar of gross receipts resulting from the business done within the City, payable quarterly; provided, however, that for any license year during which the annual gross receipts resulting from the operation of said business within the City do not exceed two thousand dollars ($2,000.00), the total amount of the business license tax shall be twenty dollars ($20.00). Every person licensed under this section shall file a declaration of gross receipts quarterly or annually on forms prescribed by the City.

(Added by Ord. 238-C.S., amended by Ord. 259-C.S., Ord. 2730-C.S., § 1 and Ord. 3013-C.S., § 1 effective 1-15-97)

Every person not having a fixed place of business in the City who engages in business within the City, which business is not specifically licensed by any other section of this chapter shall pay an annual license tax of seventy-five dollars ($75.00), and in addition thereto shall pay a business license tax equal to two (2) mills on each dollar of gross receipts resulting from the business done within the City, payable quarterly; provided, however, that for any license year during which the annual gross receipts resulting from the operation of said business within the City do not exceed two thousand dollars ($2,000.00), the total amount of the business license tax shall be twenty dollars ($20.00). Every person licensed under this section shall file a declaration of gross receipts quarterly on forms prescribed by the City.

(Added by Ord. 238-C.S., amended by Ord. 259-C.S., and Ord. 2730-C.S., § 1, Ord. 3013-C.S., § 1, effective January 15, 1997)

Every person who engages in or solicits business in the City as an agent, traveling salesman or representative of a brokerage, processing, manufacturing or wholesale firm not having a fixed place of business within the City shall pay an annual business license tax of fifty-five dollars ($55.00).

(Added by Ord. 831-C.S., amended by Ord. 2730-C.S., § 1, effective 11-1-90)

Every person conducting, carrying on or managing the business of advertising, by means of distributing dodgers, handbills, circulars, printed advertisements, cards, tickets, or advertising samples of merchandise, shall pay a license tax in the sum of one hundred dollars ($100.00) per year or fraction thereof, payable in advance.

For the purpose of this section, the words "conducting," "carrying on," or "managing the business" are defined to be and are construed to mean the doing of any act or series of acts of distributing or advertising by means or in a manner in this section specified.

Provided, however, that nothing herein contained shall be construed to permit the carrying on of business hereinabove defined in violation of any other provisions of this Code.

Provided further that nothing herein shall require any person to pay a license tax for the right to distribute cards, pamphlets or other advertising matter distributed in the business district of the City, where and if said cards, pamphlets or other advertising matter are handed by the distributor thereof directly to the recipient of the same.

(Added by Ord. 238-C.S., amended by Ord. 2730-C.S., § 1, effective 11-1-90)

Every person not having a fixed place of business in the City, carrying on or engaged in the business or occupation of providing outdoor advertising for others by which they hold, maintain, rent or lease signs, electric signs, billboards, bulletin boards, fences or structures, or space upon any signs, electric signs, billboards, bulletin boards, fences or structures, shall pay a license tax in the sum of fifty-five dollars ($55.00) per quarter if paid quarterly, or one hundred fifty dollars ($150.00) per year if paid annually.

For the purpose of this section "outdoor advertising" shall be construed to include the placing upon any sign, billboard, bulletin board, fence or structure of any poster, bill, printing, handbill, card, banner, sign, poster, advertising or notice of any kind.

(Added by Ord. 238-C.S., amended by Ord. 2730-C.S., § 1, effective 11-1-90)

(Added by Ord. 238-C.S., amended by Ord. 1884-C.S., § 1, repealed by Ord. 2319-C.S., § 1, effective 4-4-85)

Every person conducting, carrying on or managing sparring, boxing or wrestling exhibitions or matches shall pay a license tax in the sum of five dollars ($5.00) per day.

(Added by Ord. 238-C.S., effective 5-7-58, operative 7-1-58)

Every person conducting, carrying on or managing a carnival activity shall pay a license tax in the sum of three dollars ($3.00) per day for each and every separate show, entertainment, game, merry-go-round, Ferris wheel, device, amusement, vaudeville, or dramatic performance, game of chance or skill, shooting gallery, for which a separate charge is made for admission, seats or standing room, or to operate or play at such game of chance or skill; or if only one (1) charge is made for admission, or seat or standing room, or to play at any such games of chance or skill. The license tax per day shall be ascertained by multiplying the number of each of such shows, exhibitions and entertainments for which a charge is made, by the amount fixed herein for each separate exhibition, show or game.

For the purpose of this section the words "carnival activity" are defined to mean and include one or more shows, entertainments, games, devices, amusements, vaudeville, dramatic or minstrel performances, or games, tricks, devices, or wheels, the result of the operation of which is dependent upon chance or skill and/or as a result of the operation of which things representing value may be given or paid; provided, however, that this section shall not apply to bowling alleys, skating rinks or circuses. Provided that nothing in this section shall be construed to license or authorize the conduct of any gambling or any game or device prohibited by the laws of California or the laws of the City.

For the purpose of this section, if the carnival activity is managed and carried on wholly by a nonprofit institution or organization for the benefit of charitable, religious, or benevolent purposes, and if such nonprofit institution or organization will derive, both directly and indirectly, any and all profits to be derived from such carnival activity, then the business license tax imposed by this section shall be waived; but no person, firm or corporation engaged in the business of conducting any carnival activity shall be relived of the business license tax imposed by this section solely by reason of the sponsorship of such carnival activity in the City of Modesto by an institution or organization which might itself be exempt from such business license tax.

(Added by Ord. 238-C.S., amended by Ord. 728-C.S., effective 7-28-65)

Every person conducting, carrying on or managing a circus shall pay a license tax according to the following schedule:

(a) Maximum seating capacity (tent or arena) 0—500 persons - $25.00 per day.

(b) Maximum seating capacity (tent or arena) 501—1,000 persons - $50.00 per day.

(c) Maximum seating capacity (tent or arena) more than 1,000 persons - $75.00 per day.

For the purpose of this section, if the circus is managed and carried on wholly by a nonprofit institution or organization for the benefit of charitable, religious or benevolent purposes, and if such nonprofit institution or organization will derive, both directly and indirectly, any and all profits to be derived from such circuses, then the business license tax imposed by this section shall be waived; but no person, firm or corporation engaged in the business of conducting any circuses shall be relieved of the business license tax imposed by this section solely by reason of the sponsorship of such circus in the City of Modesto by an institution or organization which might itself be exempt from such business license tax.

(Added by Ord. 238-C.S., amended by Ord. 728-C.S., effective 7-28-65)

Every person conducting, carrying on or managing a fire sale, wreck sale or bankrupt sale, shall pay a license tax in the sum of fifty dollars ($50.00) per day.

For the purpose of this section a "fire sale or wreck sale" is defined to be and include the sale of goods, wares and merchandise salvaged from a fire, wreck or other calamity; and a "bankrupt sale" is defined to be and include the sale of goods, wares, and merchandise which have been previously purchased from a trustee or receiver in bankruptcy, or trustee or receiver in insolvency, or trustee for the benefit of creditors; provided that no license shall be required under the provisions of this section for the sale of goods, wares and merchandise salvaged from any fire, wreck or other calamity in the City, or from any bona fide sale of goods, wares and merchandise in any bankrupt, receiver's trustee's or assignee's sale within said City, except as specified in Section 6-1.201 hereof.

(Added by Ord. 238-C.S., effective 5-7-58, operative 7-1-58)

Every person conducting, carrying on or managing any business in a home pursuant to a valid, existing home occupation permit issued in accordance with the provisions of Section 10-2.505 of this Code shall pay an annual license tax in the sum of thirty-five dollars ($35.00).

(Added by Ord. 238-C.S., amended by Ord. 2730-C.S., § 1, effective 11-1-90)

Every person conducting, carrying on or managing a business of selling Christmas trees and/or holly berries, except where such business is conducted in connection with another regularly established place of business for which a license has been issued shall pay an annual business license tax in the sum of ten dollars ($10.00) in advance for each location.

(Added by Ord. 238-C.S., effective 5-7-58, operative 7-1-58)

Every person conducting, carrying on or managing the business of selling fireworks at retail, except where such business is conducted in connection with another regularly established place of business for which a license has been issued, shall pay an annual business license tax of thirty-five dollars ($35.00) in advance for each location.

(Added by Ord. 238-C.S., amended by Ord. 2730-C.S., § 1, effective 11-1-90)

For any person conducting, carrying on or managing any concert, minstrel show, band concert, musical performance or exhibition, or entertainment, or other public exhibition, where a charge is made for admission or seats, except at a theatre or opera house licensed under Section 6-1.202 hereof, the license tax shall be the sum of ten dollars ($10.00) per day, or one hundred dollars ($100.00) per month. If for a longer period than one (1) month, where the seating capacity of the auditorium or hall is three hundred (300) or less, the license tax shall be the sum of one hundred fifty dollars ($150.00) per quarter; and for each one hundred (100) additional seats or fraction thereof over and above three hundred (300) seats, the sum of fifteen dollars ($15.00) per quarter; provided that this section shall not apply to public dances or to circuses.

(Added by Ord. 238-C.S., effective 5-7-58, operative 7-1-58)

Every person conducting, carrying on or managing a public dance shall pay a license tax in the sum of five dollars ($5.00) per day, or ten dollars ($10.00) per quarter.

(Added by Ord. 238-C.S., effective 5-7-58, operative 7-1-58)

(Repealed by Ord. 544-C.S., effective 4-1-63)

Every person conducting, carrying on or managing a pool hall or billiard room shall pay a license tax in the sum of eleven dollars ($11.00) per quarter.

(Added by Ord. 238-C.S., amended by Ord. 2730-C.S., § 1, effective 11-1-90)

Every person conducting, carrying on or managing a pawnshop or acting as pawnbroker, shall pay a license tax in the sum of sixteen dollars ($16.00) per quarter.

(Added by Ord. 238-C.S., amended by Ord. 2730-C.S., § 1, effective 11-1-90)

Any person who does not maintain a fixed place of business in the City, who is not otherwise specifically licensed under other sections of this chapter, and who is conducting, carrying on, or managing the business of an itinerant vendor, shall pay a business license tax in the sum of two hundred dollars ($200.00) for each location in advance for a period not to exceed one (1) quarter (90 calendar days) except as provided hereafter.

Any person, group of persons, business, corporation, shopping center, or charitable institution which sponsors a bazaar, fair, trade show, swap meet, or similar occasional event in which any person conducts, carries on or maintains the business of an itinerant vendor may purchase a single license in advance for all itinerant vendors participating in any such event at the following scheduled rates:

(Ord. 238-C.S., amended by Ord. 1617-C.S., Ord. 1618-C.S., and Ord. 2885-C.S., § 1, effective 2-24-94)

Every person who operates, conducts, or carries on the business of operating taxicabs for hire on the streets of the City shall pay a registration tax in the amount of one hundred dollars ($100.00) for the first car, to be paid upon registration of said car, and a registration tax of five dollars ($5.00) for each additional car so registered thereafter, except replacement cars, and a license tax in the sum of twenty-six dollars ($26.00) for each car per quarter.

(Added by Ord. 238-C.S., amended by Ord. 2730-C.S., § 1, effective 11-1-90)

Every person not having a fixed place of business within the City of Modesto, who delivers goods, wares, or merchandise by vehicle, or who provides any service by the use of vehicles in the City, shall pay a semiannual license tax of fifteen dollars ($15.00) for the first vehicle and seven dollars and fifty cents ($7.50) semiannually for each additional vehicle. A trailer shall be deemed to be a separate vehicle for the purpose of this section, except that a combination of truck-tractor and semi-trailer shall be considered as one (1) vehicle.

(Added by Ord. 238-C.S., effective 5-7-58, operative 7-1-58)

Every person not having a fixed place of business in the City of Modesto, selling items of food and drink for human consumption by use of a vehicle for such sales where not to regular customers or along established routes, shall pay a semiannual license tax of twenty-seven dollars ($27.00) for each vehicle.

(Added by Ord. 238-C.S., amended by Ord. 2730-C.S., § 1, effective 11-1-90)

Every person who operates, conducts or carries on the business of operating limited ambulances for hire on the streets of the City shall pay a license tax in the sum of twenty-six dollars ($26.00) for each vehicle per quarter.

(Added by Ord. 845-C.S., amended by Ord. 2730-C.S., § 1, effective 11-1-90)