Orland Municipal Code Art. II License Taxes Designated

The amount license taxes to be paid to the city by any person engaged in or carrying on any profession, trade, calling, occupation or business hereinafter designated is fixed and established as hereinafter in this article provided. Such license tax shall be paid by every person engaged in carrying on or maintaining any such profession, trade, occupation, calling or business in the city. For every person engaged in carrying on or maintaining any profession, trade, occupation, calling or business, the license tax shall be as set forth in the following sections of this article.

(Prior code § 7137 (part))

A. In addition to any fee to be paid in accordance with the provisions of this title, any business operating within the city of Orland shall pay an annual fee of twenty-five dollars ($25.00).

B. Subsection A of this section shall be of no further force or effect at two years from the date of adoption by the city council.

(Ord. 2006-04 § 3)

A. Every person conducting or carrying on any business, profession or occupation hereinafter enumerated shall pay an annual license tax based on the number employees, including professional members, as follows:

1. For one to five employees or members, forty dollars ($40.00);

2. For six to ten (10) employees or members, sixty-five dollars ($65.00);

3. For eleven (11) to fifteen (15) employees or members, ninety dollars ($90.00);

4. For sixteen (16) or more employees or members, one hundred fifteen dollars ($115.00).

B. Businesses and Professions Enumerated.

Abstract and title;

Accountant;

Advertising agent;

Appraiser;

Architect;

Artist;

Assayer;

Attorney at law;

Auditor;

Bacteriologist;

Blueprinter;

Book agent;

Broker or commission agent other than real estate brokers and agents;

Certified public accountant;

Chemist;

Chiropodist;

Chiropractor;

Civil, electrical, mining, chemical, structural, consulting or hydraulic engineer;

Collection agency;

Contractors;

Credit reporting bureau;

Dentist;

Designer, illustrator or decorator;

Detective agency and/or private patrol;

Draftsman;

Drugless practitioner;

Electrologist;

Engineer;

Engraver;

Entomologist;

Feed, grain and fruit broker;

Geologist;

Illustrator or show card writer;

Insurance or claims adjuster;

Interpreter;

Landscape gardener or architect;

Lapidary;

Masseuse;

Mercantile agency;

Morticians;

Naturopath;

Occultist;

Optician;

Optometrist;

Physicians;

Physiotherapist;

Piano tuner;

Public stenographer;

Roentgenologist;

Sign painter;

Surgeon;

Surveyor;

Taxidermist;

Termite inspector;

Veterinarian;

Every person conducting or carrying on the business of treating, curing, administering to or giving treatments to the sick, wounded or infirm for the purpose of bringing about their recovery, by any method or pursuant to any belief, doctrine or system other than those hereinabove specifically named and charging a fee or compensation therefor;

Any other profession or semiprofession not otherwise classified in this article.

(Ord. 2007-09 § 3 (part); prior code § 7141)

(Ord. No. 2016-04, § 1)

The average number of employees shall be determined by ascertaining the total number of hours of service performed by all employees during the year and dividing the total by the number of hours of service constituting the years' work by one full-time employee, according to the custom governing such employment.

(Prior code § 7137 (part))

Every person conducting or carrying on the business of erecting, installing, maintaining or operating outdoor advertising, advertising structures, billboards, signboards or similar devices shall pay an annual license tax of fifty dollars ($50.00) plus five dollars ($5.00) per billboard, signboard or similar device over ten (10).

(Prior code § 7143(a))

Every person conducting or carrying on the business of distributing handbills, advertising throwaways and other similar types of advertising, peddling or soliciting business directly or for third parties, shall pay a license tax of ten dollars ($10.00) per day or seventy-five dollars ($75.00) per year.

(Ord. 2007-09 § 3 (part): prior code § 7143(b))

Every person conducting or carrying on any business hereinafter in this section mentioned, shall pay a license tax in the amount as set forth herein:

A. Maintaining a place where tables are used by the public for playing cards, and for the use of which a fee or compensation is charged the players: twenty-five dollars ($25.00) per year for the first table, plus fifteen dollars ($15.00) per year for each additional table, whether or not same is in actual use;

B. Any pool hall or billiard parlor: five dollars ($5.00) per year for each pool or billiard table;

C. Any ice or roller skating rink: twenty-five dollars ($25.00) per year. This shall not apply to any exhibition given in any restaurant, cafe, hotel or theater, when the public is not permitted to participate in such exhibition;

D. Any shooting gallery: twenty-five dollars ($25.00) per year;

E. In addition to any license required under this section, any place where dancing is permitted shall pay an additional twenty-five dollars ($25.00) per year;

F. Any public bowling alley shall pay an annual license tax of twenty dollars ($20.00) for the first alley plus five dollars ($5.00) for each additional alley;

G. This section shall not apply to any individual or firm whose business is limited exclusively to renting, leasing or operating coin-operated vending machines.

(Prior code § 7144(a))

A. Any circus, carnival or other similar exhibition shall pay a tax of one hundred dollars ($100.00) for the first day, plus fifty dollars ($50.00) for each additional day, and for each circus or menagerie parade or procession on, over or along any public street or highway of the city, by any person not having a license to exhibit such circus, carnival or other similar exhibit in said city, the license tax shall be one hundred dollars ($100.00) per day;

B. When the carnival, circus or tent show license tax is paid, no additional license shall be required for shows, exhibitions, rides or devices within the carnival circus or tent show;

C. Any lecture or traveling theatrical performance under or surrounded or partially enclosed by canvas, such as comedy, spoken drama, opera or concert, shall pay a license tax of ten dollars ($10.00) for the first day and five dollars ($5.00) for each additional day; for any of such performances held in any public hall, club room, assembly hall or theater, where movable scenery and theatrical appliances are used, whether or not an admission fee is charged, ten dollars ($10.00) per day. The holder of a theater license shall not be required to procure an additional license to conduct or carry on any theatrical or vaudeville performance when such performance is conducted at any such theater so licensed;

D. Any concerts, lectures, motion pictures, indoor tennis matches, theatrical performances, vaudeville performances, or any similar type of entertainment not otherwise specifically licensed hereunder, where an admission fee is charged, the annual license tax therefor shall be twenty-five dollars ($25.00) for a building with a seating capacity of one to five hundred (500) seats; forty dollars ($40.00) for a building with a seating capacity of five hundred one (501) to one thousand (1,000) seats; and sixty dollars ($60.00) for a building with a seating capacity of over one thousand (1,000) seats;

E. Any drive-in theater, an annual license tax of thirty-five dollars ($35.00) where there are less than five hundred (500) saleable car spaces; fifty dollars ($50.00) where there are less than one thousand (1,000) saleable car spaces, but more than five hundred (500) such spaces; and seventy-five dollars ($75.00) where there are in excess of one thousand (1,000) saleable car spaces;

F. Any concession or rides for children, including miniature train, merry-go-round, pony ride, speedway (small electric automobiles, small gasoline automobiles, pig slides, etc.) a license tax of thirty dollars ($30.00) per year;

G. Any rides other than carnivals for adults or concessions including carousel, loop-o-plane, aeroplane, Ferris wheel, sky flier, scooter, whip, toonerville, motorcycle ride, globe of death, magic carpet, ride-in-the-dark, or rides or devices of similar character, a license tax of one hundred dollars ($100.00) semiannually.

(Prior code § 7144(b))

Every individual or firm whose business, within the city of Orland, is limited exclusively to renting, leasing or operating coin-operated vending machines, as that term is used in Section 16002.5 of the California Business and Professions Code, shall pay a licensed tax based on the gross receipts of such business as follows:

Twenty dollars ($20.00) for annual gross receipts of zero to one thousand dollars ($1,000.00);

Thirty dollars ($30.00) for annual gross receipts of one thousand one dollars ($1,001.00) to five thousand dollars ($5,000.00);

Forty dollars ($40.00) for annual gross receipts of five thousand one dollars ($5,001.00) to fifteen thousand dollars ($15,000.00);

Fifty dollars ($50.00) for annual gross receipts in excess of fifteen thousand dollars ($15,000.00).

(Ord. 2007-09 § 3 (part): prior code § 7144(c))

Every person conducting, carrying on, practicing or professing to practice the business or art of astrology, palmistry, life-reading, fortunetelling, cartomancy, clairvoyance, clair-audience, crystal gazing, hypnotism, mediumship, prophecy, augury, divination, magic or necromancy, and who demands or receives a fee for the practice of exhibition thereof, at any place where an admission fee is charged, the tax shall be two hundred dollars ($200.00) per year.

(Prior code § 7145)

Every person conducting or carrying on the business of owning, operating, opening, establishing, managing or having charge of any temporary location or place of business of any kind for the sale of any insolvent, bankrupt, fire damaged, or other similar goods, wares or merchandise, and every itinerant or transient merchant having a temporary place of business, but not having any continuous or permanent place of business in the city, who sells or offers for sale any insolvent, bankrupt, fire damaged, or other goods, wares or merchandise, shall pay a license fee of fifty dollars ($50.00) per day.

(Prior code § 7147)

Editor's note— Ord. No. 2016-04, § 2, adopted April 18, 2016, repealed former § 5.04.460 which pertained to contractors, and derived from prior code § 7148; and Ord. No. 2006-06, § 3.

Hospitals, sanitariums, rest homes, nursing homes, and asylums shall pay a license tax of thirty dollars ($30.00) per year for the first ten (10) beds; and for each additional bed in excess of ten (10) beds, three dollars ($3.00) per year per bed. This section shall not apply to nonprofit institutions exempted by the state of California.

(Ord. 2007-09 § 3 (part): prior code § 7149)

Every person conducting or carrying on the business of operating any hotel, or motel or rooming house, boarding house, apartment house, lodging house, house court or bungalow court, or conducting or carrying on the business of letting or renting rooms, apartments or other accommodations for dwelling, sleeping, housekeeping or lodging, having five or more units or rooms shall pay an annual license tax computed as follows:

A. Five to nine rooms, twenty dollars ($20.00) per year;

B. Ten (10) to fourteen (14) rooms, twenty-five dollars ($25.00) per year;

C. Fifteen (15) to nineteen (19) rooms, thirty dollars ($30.00) per year;

D. Twenty (20) or more rooms, thirty-five dollars ($35.00) per year.

(Ord. 2007-09 § 3 (part): prior code § 7150)

Every person conducting or carrying on the business of operating a trailer park, mobile home park, or other similar business, where the owners of house trailers or mobile homes are allowed to use space within the house trailer park or mobile home park through a lease, rental, or other similar agreement, shall pay an annual tax as follows for all rental spaces over four;

A. Five to nine spaces, twenty dollars ($20.00) per year;

B. Ten (10) to fourteen (14) spaces, twenty-five dollars ($25.00) per year;

C. Fifteen (15) to nineteen (19) spaces, thirty dollars ($30.00) per year;

D. Twenty (20) or more spaces, thirty-five dollars ($35.00) per year.

(Ord. 2007-09 § 3 (part): prior code § 7151)

Every person conducting or carrying on the business of manufacturing, processing, packaging or selling at wholesale, any goods, wares, merchandise and/or commodities, at a fixed place of business within the city of Orland, or conducting or carrying on the business of cold storage or refrigeration plant, shall pay an annual license tax as follows:

A. For one to five employees, forty dollars ($40.00);

B. For six to ten (10) employees, sixty-five dollars ($65.00);

C. For eleven (11) to fifteen (15) employees, ninety dollars ($90.00);

D. For sixteen (16) or more employees, one hundred fifteen dollars ($115.00).

(Ord. 2007-09 § 3 (part): prior code § 7140)

Every person conducting or carrying on the business of real estate broker, broker-salesman, salesman or agent, shall pay an annual license tax as follows;

A. For one to five employees, forty dollars ($40.00);

B. For six to ten (10) employees, sixty-five dollars ($65.00);

C. For eleven (11) to fifteen (15) employees, ninety dollars ($90.00);

D. For sixteen (16) or more employees, one hundred fifteen dollars ($115.00).

(Ord. 2007-09 § 3 (part): prior code § 7142)

Every person conducting or carrying on the business of selling at retail any goods, wares, merchandise or commodities, or conducting or carrying on any trade, occupation or business not otherwise specifically licensed by other sections of this chapter, shall pay an annual license tax as follows:

A. For one to five employees, forty dollars ($40.00);

B. For six to ten (10) employees, sixty-five dollars ($65.00);

C. For eleven (11) to fifteen (15) employees, ninety dollars ($90.00);

D. For sixteen (16) or more employees, one hundred fifteen dollars ($115.00).

(Ord. 2007-09 § 3 (part): prior code § 7138)

Every person conducting or carrying on the business of transporting goods, wares, merchandise of any kind at wholesale or retail, or transportation of persons for hire, or who provides any by the use of vehicles in the city, shall pay an annual license tax of thirty-five dollars ($35.00) per year.

(Ord. 2007-09 § 3 (part): prior code § 7153)

Any conflict in this article as to the fees to be paid shall be resolved in favor of the highest amount calculated which amount shall prevail and shall be paid.

(Prior code § 7139)