Division 2 — RATES

SEC. 11-30. DEFINITIONS.

For the purposes of this article, the following words shall have the following meanings:

(A) ARCADE - Any place open to the public where five or more coin or slug-operated amusement devices are maintained for use.

(B) ASSEMBLING - Filling or joining together pieces of articles or commodities to create an article that is substantially more valuable than the total of its parts valued separately, not including the mere putting together of articles for more convenient packaging, transportation or sale.

(C) AUCTIONEER - Any person selling or offering to sell any property by public outcry to the highest bidder, or any person advertising as a public auctioneer or in any manner holding himself/herself out as such, or receiving fees or a commission for services as such.

(D) CHARITY - An institution or organization that is exempt from the payment of federal income taxes under Subchapter F, commencing with Sec. 501, of Ch. 1 of

Subtitle A of the Internal Revenue Code of 1986, as amended from time to time, or from the payment of State income taxes under Cal. Rev. and Tax. Code, Chapter 4, commencing with Section 23701, of Part 11 of Division 2, as amended from time to time.

(E) CONTRACTOR - Every person conducting a business who is licensed as a contractor by the State and who undertakes to, or offers to undertake to, or purports to have the capacity to undertake to, or submit bids to, or does himself/herself or by or through others, 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 to do any part thereof, including the erection of scaffolding or other structures or works in connection therewith, whether as a prime contractor, a subcontractor or a specialty contractor, and whether or not having a fixed place of business in the city.

(F) DANCE - A dance that is not conducted in a private residence by one or more occupants thereof and attended only by persons invited by the occupant; or a dance where dancing partners are employed or provided by the certificant or permittee; or a dance conducted by any club or association that conducts dances for its members and guests more often than once per month, at which a fee is charged either for admission or for participation therein, or at which any collection or donation of money is made, solicited or received, or at which the amount of dues to be paid by each member depends on attendance at such dances.

(G) DELIVERY SERVICE VEHICLE - A motor vehicle used by any business not otherwise taxed herein in which vehicles are driven in or into the city on an established periodic route, including baggage vehicles, express and freight delivery service vehicles, and vehicles that deliver wholesale goods, wares, produce or merchandise for resale.

(H) ENTERTAINMENT - Any live or mechanically or electronically produced performance involving words, actions, music, sounds, animals, visual displays or other methods or devices intended to amuse, divert or please, performed in connection with the activities described in section 11-32 or for which an admission fee is charged, or at which any collection or donation of money is made, solicited or received, but not including dances.

(I) ESTABLISHED PERIODIC ROUTE - A route where stops are made in the city on a fixed basis, day to day, week to week, month to month, at the request of specific customers.

(J) FABRICATION - Combining materials or parts made or manufactured by others into other finished products sold as individual units to distributors, wholesalers or government agencies.

(K) HOTEL or MOTEL - A dwelling place consisting of three or more rental units or rooms.

(L) ITINERANT MERCHANT - Any person, whether principal or agent, who for 180 days or less sells goods, wares, merchandise or services, and who hires, leases or occupies any room, building, vacant lot or other facility, or a portion thereof, for such purpose, but not including persons selling goods by sample or for future delivery when such goods are intended for resale.

(M) JUNK - Rags, sacks, bottles, cans, paper, metal, recyclable materials or other articles commonly discarded, but not including auto salvage operations and auto salvage yards.

(N) JUNK COLLECTOR - A person not having a fixed place of business in the city who goes from house to house or from place to place gathering, collecting, buying, selling or otherwise dealing in junk.

(O) JUNK DEALER - A person having a fixed place of business in the city and conducting the business of gathering, collecting, buying, selling or otherwise dealing in junk.

(P) LABOR HOUSING FACILITY or LABOR CAMP - Permanently constructed housing for agricultural or industrial workers, whether or not boarding services are offered therein.

(Q) MANUFACTURING - Using labor or machinery on raw materials, supplies or parts to produce a different product, which is usually sold to wholesalers, jobbers or government agencies.

(R) MOBILE HOME PARK - Three or more contiguous mobile home rental spaces owned by the same person and located in the same division.

(S) MOTOR VEHICLE FOR HIRE - Every motor vehicle hired for compensation fixed in accordance with the distance traveled, time engaged, or both, excluding taxis.

(T) OUTDOOR ADVERTISING - Painting or placing signs or advertisements on the exterior walls of buildings or other structures, or erecting and maintaining outdoor advertising structures or outdoor advertising signs, for compensation.

(U) PACKING - Processing food and farm products and produce into marketable products intended for sale to distributors or wholesalers.

(V) PEDDLER - Any person who travels from place to place or from house to house or any person who stands in a residential area or in a public right of way, including a public sidewalk, within the city, peddling, hawking, vending or selling any goods, wares, merchandise or services.

(W) PROCESSING - Altering the basic substance of an article or commodity by liquefying, cooking, melting, powdering or otherwise substantially changing its chemical or physical composition.

(X) RENTAL UNIT - A portion of an apartment house or other dwelling rented or available for rent.

(Y) RESIDENTIAL RENTAL - An apartment house, court or other dwelling, containing three or more rental units.

(Z) SMALL HOME BUSINESS - A business that is operated entirely from a residence in the city and that does not have gross receipts of more than $1,000 per year.

(AA) SOLICITOR or CANVASSER - Any person who travels from place to place or from house to house within the city, soliciting or taking orders for any goods, wares, merchandise or services to be provided in the future.

(BB) TAXI - Every motor vehicle of a distinct color or commercial appearance used in the business of carrying passengers for compensation and the destination and route of which are under control of the passenger or passengers being carried therein.

(CC) VENDING MACHINE LESSOR - A person who places one or more currency or slug-operated vending machines, amusement devices, video games or pool tables at any business location in the city and leases the machine to the owner of the business, and who receives some form of consideration from the owner of the business or from the currency used to operate the machine.

(`64 Code, Sec. 16-30) (Ord. No. 2456, 2731, 2838)

SEC. 11-31. VENDING MACHINE LESSOR, RETAIL SALES, SMALL HOME BUSINESS AND GENERAL BUSINESS.

Every person who is a vending machine lessor or who is engaged in any retail sales business, small home business, or any business not otherwise specifically mentioned in sections 11-32 through 11-38, shall pay a business tax based on annual gross receipts as required by the business tax schedule.

(`64 Code, Sec. 16-31) (Ord. No. 2456, 2838)

SEC. 11-32. ENTERTAINMENT.

(A) Every person conducting any business that provides or participates in entertainment shall pay a business tax as required by the business tax schedule.

(B) Entertainment is divided into the following classifications:

(1) Class “A” - A business providing entertainment in conjunction with the operation of a tavern, bar, night club or cocktail lounge, which for purposes of this section

means a business selling or serving alcoholic beverages to the public for consumption on the premises and where food is not sold or served as in a bona fide public eating place, but where some limited food products may be sold or served incidentally to the sale or service of alcoholic beverages.

(2) Class “B” - A business providing entertainment in conjunction with the operation of a bona fide public eating place, which for purposes of this section means a

place that regularly serves meals to persons for compensation and has full kitchen facilities, including refrigeration for keeping food and conveniences for cooking an assortment of foods eaten as ordinary meals, and the kitchen complies with all regulations of the Department of Health. The service of only sandwiches and salads is

not sufficient to meet this definition. Nothing in this section shall require that food be sold with any ordered beverage. This section applies whether or not alcoholic beverages are sold.

(3) Class “C” - A business providing entertainment in situations not covered by Classes A and B.

(`64 Code, Sec. 16-32) (Ord. No. 2456, 2838)

SEC. 11-33. WHOLESALERS.

Every person conducting a business involving the selling at wholesale any goods, wares, merchandise, or commodities within the city or in one or more transactions in which the point of sale is deemed to be within the city, shall pay a business tax based on annual gross receipts as required by the business tax schedule.

(`64 Code, Sec. 16-33) (Ord. No. 2456, 2838)

SEC. 11-34. MANUFACTURERS AND TRANSPORTERS.

Every person conducting the business of manufacturing, processing, assembling, packing, or fabricating from a fixed place of business, or the business of transporting persons or property by motor vehicle for hire over the public streets and highways of the city, shall pay a business tax as required by the business tax schedule.

(`64 Code, Sec. 16-34) (Ord. No. 2456, 2838)

SEC. 11-35. FOOD MARKETS, DEALERS IN VEHICLES AND EQUIPMENT.

Every person conducting the business of food marketing or in the business of dealing in new or used automobiles, farm machinery, trucks, trailers, house trailers, tractors, boats, or construction equipment, at retail or to the consumer, shall pay a business tax based on annual gross receipts as required by the business tax schedule.

(`64 Code, Sec. 16-35) (Ord. No. 2456, 2838)

SEC. 11-36. PROFESSIONS, OCCUPATIONS AND SERVICES.

(A) Every person conducting any business hereinafter enumerated or similar thereto shall pay a business tax as required by the business tax schedule: abstract and title; accountant or auditor; advertising agent; appraiser; architect; artist; assayer; attorney; bacteriologist; book agent; broker or commission agent; business school; certified public accountant; chemist; chiropodist; chiropractor; civil, electrical, mining, chemical, structural, consulting or hydraulic engineer; collection agency; credit reporting bureau; dance school; dental laboratory; dentist; dermatologist; draftsman; drugless practitioner; detective agency or private patrol; electrologist; employment office; engraver; entomologist; feed, grain or fruit broker; geologist, herbalist; illustrator; interpreter; landscape architect; lapidary; locksmith; masseuse; medical laboratory; mercantile agency; mortician; naturopath; news agency; oculist; optician; optometrist; osteopath; pest control; physician; physiotherapist; piano tuner; podiatrist; printer; public relations; public stenographer; real estate broker; roentologist; sign painter; stock broker; surgeon; surveyor; taxidermist; teacher of music or dancing; telephone answering service, termite inspector; trading stamps; travel agency; veterinarian.

(B) Any person subject to subsection 11-36(A) whose business income is measurable in gross receipts may on the application for a business tax certificate or on annual renewal thereof apply in writing to the collector to report and pay a business tax measured by annual gross receipts as required by the business tax schedule for persons subject to section 11-31. Once a certificant makes this selection, the certificant may not reverse it.

(C) Every person conducting any business hereafter enumerated or similar thereto shall pay a business tax as required by the business tax schedule of rates and fees: arcade; auctioneer; auto wrecking yard; bowling alley; circus, carnival, animal exhibit, itinerant show, rodeo, parade and sporting event (except when the exhibition or performance is given in connection with the regular operation of a theater, hall or stadium in the city for which a business tax certificate has been issued); dance; hotel, motel or residential rental; itinerant merchant; itinerant show or itinerant merchant sponsored by a shopping center (the ownership or management of a shopping center may pay a flat business tax for an unlimited number of itinerant shows and merchants sponsored by the shopping center and located on the shopping center premises); junk collector; junk dealer; labor housing facility or labor camp; mobile home park; mechanical amusement ride; outdoor advertising; pawnshop; poolroom; secondhand store; shooting gallery, golf course or archery range; skating rink; solicitor or peddler; taxi or motor vehicle for hire; telephone solicitation; theater; vehicle used in a wholesale, retail or service business that has a fixed place of business, delivery service vehicle.

(`64 Code, Sec. 16-36) (Ord. No. 2456, 2838)

SEC. 11-37. CONTRACTORS.

(A) Every contractor shall pay a business tax as required by the business tax schedule.

(B) Any contractor conducting the business of selling goods, wares or merchandise at retail or wholesale in addition to the business of contracting shall obtain a business tax certificate for such retail or wholesale business as well as a business tax certificate for the contracting business.

(`64 Code, Sec. 16-37) (Ord. No. 2456, 2838)

SEC. 11-38. PUBLIC UTILITIES.

(A) Every person conducting business as a public utility or otherwise in the distribution, transportation or transmission of electricity, gas or communications shall pay a business tax as required by the business tax schedule.

(B) Any person subject to this section may on the application for a business tax certificate or on annual renewal thereof apply in writing to the collector to report and pay a business tax measured by annual gross receipts as required by the business tax schedule for persons subject to section 11-31.

(`64 Code, Sec. 16-38) (Ord. No. 2456, 2838)