Morgan Hill Municipal Code Art. IV Taxes for Specific Business

A. Every person conducting a business other than those specifically enumerated in this chapter from a fixed place of business within the city shall pay an annual license tax of twenty dollars minimum, plus six dollars per employee for each full-time employee in excess of two, and three dollars for each part-time employee in excess of two. In the event that such business is conducted by more than two employees, an additional tax shall be paid as follows:

1. For each employee in excess of two, regularly working in the conduct of such business thirty hours per week or more, five dollars per annum;

2. For each employee in excess of two, regularly working in the conduct of such business fifteen hours per week or more, but less than thirty hours per week, two dollars fifty cents per annum.

B. The number of employees under this chapter shall be determined by taking the average number of employees (counting all shifts) for the six months preceding the first day of the license year for which the license is issued. The number of employees for new businesses shall be determined as of the day such business commences.

(Ord. No. 1971 N.S., § 1, 4-7-2010)

Every person conducting business within the city, but not from a fixed place of business within the city, shall pay an annual license tax of forty-five dollars, provided that in the event such business is otherwise taxable under this article, this section shall not apply.

(Ord. No. 1971 N.S., § 1, 4-7-2010)

Every person not having a fixed place of business within the city who conducts the business of delivering goods, wares or merchandise of any kind by vehicle, or providing any service by the use of a vehicle in the city shall pay an annual tax of forty-five dollars per vehicle so used; provided, that in the event such business is otherwise taxable under this article, this section shall not apply.

(Ord. No. 1971 N.S., § 1, 4-7-2010)

Every person, firm or corporation engaged in the business of providing live animal rides shall pay a daily license tax of six dollars with a maximum of two hundred dollars in any one fiscal year. The provisions of this section shall apply to transient-type operations and not those with a fixed place of business in the city that would be subject to some other provision of this chapter.

(Ord. No. 1971 N.S., § 1, 4-7-2010)

Every person conducting the business of auctioneer shall pay a semiannual license tax of sixty dollars.

(Ord. No. 1971 N.S., § 1, 4-7-2010)

Every person, firm or corporation engaged in the business of conducting an auto trailer court or camp shall pay the sum of fifteen dollars per year plus an additional three dollars per space available for rental purposes per year. For the purposes of this section, "auto trailer court" includes any place, area or tract of land offered to the public for the accommodation of any automobile, trailer or mobile home.

(Ord. No. 1971 N.S., § 1, 4-7-2010)

Every person, firm or corporation engaged in the business of conducting a bowling alley shall pay an annual license tax of thirty dollars plus an additional ten dollars per lane.

(Ord. No. 1971 N.S., § 1, 4-7-2010)

A. Every person, firm or corporation engaging in the business of conducting a circus, menagerie, carnival, wild west show or any other similar exhibition, shall pay the sum of two hundred seventy-five dollars per day in advance; provided further, that should any business or exhibition subject to licensing under this section is advertised, scheduled or expected to last for more than one day in any given period of ten days, then no license shall be issued unless and until a cash deposit is made to the city in a sum equal to one hundred fifty dollars multiplied by the number of days such exhibit is to be so conducted. The unused portion, if any, of such deposit shall be returned to the depositor.

B. Provided further, that none of the provisions of Subsection A. of this section applied to a fair which is limited to the display of agricultural products or farm animals only, nor to a bazaar or similar activity conducted entirely for the benefit of a religious, charitable, educational or other organization exempt from paying income taxes under the laws of the United States.

(Ord. No. 1971 N.S., § 1, 4-7-2010)

Every person conducting the business of contracting or subcontracting to construct, grade, pave or lay streets, sidewalks, drains or sewers; or for the business of contracting for or subcontracting for plumbing, painting, roofing, tiling, plastering, carpentering, papering, house moving, installing electrical work or performing any other work in the construction, alteration, repair or addition to any building, structure or other type of contracting or subcontracting not specifically mentioned in this section, shall pay an annual license tax of sixty dollars whether or not such person has a fixed place of business in the city.

(Ord. No. 1971 N.S., § 1, 4-7-2010)

Every person, firm or corporation engaged in the business of conducting, managing or carrying on or keeping a public hotel or inn, shall pay the sum of fifteen dollars per year, plus an additional three dollars per year for each room available for rental purposes.

(Ord. No. 1971 N.S., § 1, 4-7-2010)

Every person, firm or corporation engaged in the business of conducting an apartment house, motel, motor court or other group residence, shall pay the sum of fifteen dollars per year; plus an additional three dollars per year for each apartment or room available for rental purposes.

(Ord. No. 1971 N.S., § 1, 4-7-2010)

Every person or firm engaged in the business of an occult science shall pay an annual license tax of sixty dollars. "Occult science" means and includes astrology, palmistry any kind of fortunetelling, or a similar occupation dealing with secret or supernatural agencies.

(Ord. No. 1971 N.S., § 1, 4-7-2010)

A. Every person carrying on the business of a peddler of cement, auto polish, flags, banners, balloons, canes, horns, trumpets, musical or noisemaking instruments of any kind, toys, badges, buttons, shoestrings, hairpins, lead pencils, combs, souvenirs or other items of personal property, shall pay a license tax of sixty dollars semiannually in advance.

B. For the purposes of this section, "peddler" means and includes every person not having a regularly established place of business in the city, who travels from place to place, or has a stand upon any public street, alley or other public place, doorway of any building, unenclosed or vacant lot, or parcel of land, who sells or offers for sale any goods, wares or merchandise in his or her possession.

(Ord. No. 1971 N.S., § 1, 4-7-2010)

A. For the business of practicing any profession, including but not limited to adjuster, architect, attorney at law, auditor or accountant, bacteriologist, bond bail broker, chemist or chemical laboratory, chiropodist, chiropractor, civil engineer, dental laboratory, dentist, doctor, electrical engineer, herbalist, insurance adjuster, masseur, oculist, optician, optometrist, osteopath, physician, photographer, real estate broker, structural engineer, sign painter, surgeon, surveyor, veterinarian, the sum of sixty dollars per year for each and every individual engaged in such business and/or practicing of such profession.

B. In the event that such professional person employs more than two employees who are not professional people as defined herein, an additional tax shall be paid as follows:

1. For each employee in excess of two, regularly working in the conduct of such business thirty hours per week or more, five dollars per annum;

2. For each employee in excess of two, regularly working in the conduct of such business fifteen hours per week or more, but less than thirty hours per week, two dollars fifty cents per annum.

(Ord. No. 1971 N.S., § 1, 4-7-2010)

Every person, firm or corporation engaged in the business or occupation of billposting and outdoor advertising or maintaining billboards for such business in the city, the sum of ten dollars per signboard per year.

(Ord. No. 1971 N.S., § 1, 4-7-2010)

Every person, firm or corporation engaged in the business of conducting a skating rink shall pay an annual license tax of one hundred dollars.

(Ord. No. 1971 N.S., § 1, 4-7-2010)

Every person, firm or corporation engaged in the business of operating a movie theater or other theater for stage or dramatic productions shall pay the general license tax provided in Section 5.04.370 of this article if such theater provides seats for less than five hundred persons at any one performance, and a tax of two hundred dollars per year if such theater provides seats for more than five hundred persons at any one performance.

(Ord. No. 1971 N.S., § 1, 4-7-2010)

For the purposes of this article, the following words and terms shall be deemed to mean and be construed as follows:

A. "Operator" means any person who shall, as owner, lessee, employee, agent or otherwise, operate, install, keep, maintain, permit or allow to be operated, installed or maintained, any mechanical amusement device or vending machine in or upon any premises owned, leased, managed, operated or controlled by such person within the city.

B. "Vending machine" means any mechanical device from which goods or services are dispensed, or offered for sale to the public, other than mechanical amusement devices.

(Ord. No. 1971 N.S., § 1, 4-7-2010)

Every operator of any device used for amusement, pastime, or entertainment, which is operated or used by any coin, currency, card, plate, disc, slug, key, or other device shall pay an annual license tax of forty dollars for each and every device so operated. Payment of this tax shall in no way license nor permit the operation of a machine or game which is unlawful under the laws of the state or local ordinances.

(Ord. No. 1971 N.S., § 1, 4-7-2010)

Every operator of any jukebox or music machine, shall pay an annual license tax of thirty dollars for each and every jukebox or machine so operated.

(Ord. No. 1971 N.S., § 1, 4-7-2010)

Every operator of a pinball machine shall pay an annual license tax of sixty dollars for each and every pinball machine used by such operator.

(Ord. No. 1971 N.S., § 1, 4-7-2010)

Every operator of a vending machine shall pay an annual license tax of ten dollars for each and every such machine operated by such person.

(Ord. No. 1971 N.S., § 1, 4-7-2010)