Pacifica Municipal Code Art. 3 Taxes: Flat Rates

Every person transacting and carrying on the businesses set forth in this article shall pay a license tax as set forth in this article.

(§ 24, Ord. 460)

(§ 25 (5), Ord. 460; repealed by § 1, Ord. 166-C.S., eff. February 11, 1976)

Every person conducting the business of auctioneer within the City shall pay an annual license tax of Two Hundred and no/100ths ($200.00) Dollars.

(§ 24 (3), Ord. 460)

Every person carrying on, practicing, or professing to practice the business of astrology, palmistry, phrenology, life reading, fortune-telling, cartomancy, clairvoyance, clairaudience, crystal gazing, hypnotism, mediumship, prophecy, augury, divination, magic, or necromancy shall pay an annual license tax of Five Hundred and no/100ths ($500.00) Dollars.

(§ 1, Ord. 165-C.S., eff. February 11, 1976)

Every person not having a fixed place of business within the City and conducting the business of advertising by the distribution of handbills, circulars, or other written or printed advertising materials shall pay a semiannual license tax of Twenty-Five and no/100ths ($25.00) Dollars.

(§ 24 (4), Ord. 460)

Every person engaged in the business or occupation of itinerant vendor, peddler, hawker, or street vendor within the City shall pay a license tax of Twenty-Five and no/100ths ($25.00) Dollars per day in advance. Such persons shall not be relieved from the provisions of this section by reason of associating temporarily with any local dealer, trader, merchant, or auctioneer or as a part of, or in the name of, any local dealer, trader, merchant, or auctioneer. The payment of such license tax shall not relieve itinerant vendors, peddlers, hawkers, or street vendors from obtaining a permit.

For the purposes of this section, "itinerant vendor," "peddler," "hawker," and "street vendor" shall mean and include all persons, both principal and agent, who engage in a temporary and transient business in the City selling goods, wares, merchandise, or services.

(§ 24 (1), Ord. 460)

Every real estate office operating within the City, whether or not the office is located within the City limits, shall pay an annual license tax of One Hundred and no/100ths ($100.00) Dollars. Such tax shall license one office and one employing broker. Each real estate agent, other than the employing broker, operating within the City shall pay an annual license tax of Twenty-five and no/100ths ($25.00) Dollars.

(§ 24(7), Ord. 460, as amended by § 4, Ord. 535-C.S., eff. October 25, 1989)

Every person and their agents conducting the business of solicitor within the City shall pay an annual license tax of Fifty and no/100ths ($50.00) Dollars in advance.

For the purposes of this section, "solicitor" shall mean and include all persons who engage in the business of going from house to house, from place to place, or in or along the streets of the City and/or by telephone selling or taking orders for, or offering to sell or take orders for, goods, wares, merchandise, or other things of value or services and who, in the opinion of the Collector, are serving the citizens of the City on a continuing basis.

(§ 24 (2), Ord. 460, as amended by § 14, Ord. 432-84, eff. December 13, 1984, and § 5, Ord. 650-C.S., eff. March 12, 1997)

Every person not having a fixed place of business within the City who is not otherwise licensed or classified pursuant to the provisions of this chapter, and who delivers goods, wares, or merchandise of any kind by vehicle, or who provides any service by the use of vehicles in the City, shall pay an annual license tax of Fifty and no/100ths ($50.00) Dollars.

(§ 25, Ord. 460, as amended by § 15, Ord. 432-84, eff. December 13, 1984, and § 5, Ord. 535-C.S., eff. October 25, 1989)

(§ 24 (6), Ord. 460, as amended by § 3, Ord. 111-C.S., eff. June 12, 1974; repealed by § 2, Ord. 186-C.S., eff. December 22, 1976)

Every person not having a fixed place of business within the City who engages in business within the City and is not subject to the provisions of Section 3-1.308 of this article shall pay a license tax at the rate set forth in Article 2 of this chapter for persons engaged in the same type of business, and having a fixed place of business, within the City on gross receipts derived from within the City.

(§ 26, Ord. 460)

Any person desiring to convert an apartment house, as defined in Section 9-4.207 of Article 2 of Chapter 4 of Title 9 of this Code, to condominium apartments, as defined in Section 9-4.230 of Article 2 of Chapter 4 of Title 9 of this Code, shall procure a license from the City at a fee of One Hundred and no/100ths ($100.00) Dollars per individual dwelling unit to be so converted.

(§ 5, Ord. 111-C.S., eff. June 12, 1974)

Every golf course operating within the City shall pay an annual license tax of Five Thousand and no/100ths ($5,000.00) Dollars.

(§ 1, Ord. 123-C.S., eff. July 24, 1974)

Every quarry operating within the City shall pay a license tax of four (4¢) Cents per ton of material exported from the site, regardless of whether the material was actually excavated from the site, collectible semiannually.

(§ 1, Ord. 151-C.S., eff. August 13, 1975)

(a) Any person who rents, leases or has available for rent or lease three (3) or more residential rental units within the City shall be deemed to be engaged in the business of rental of residential units.

(b) Every person engaged in the business of rental of residential units shall pay an annual business license fee of Twenty-five and no/100ths ($25.00) Dollars per year per residential unit.

(c) The intent of this section is to require a business license for the business of rental of residential units, regardless of whether or not all of the units are actually rented.

(d) In the event a person subject to this section hires or appoints an agent for purposes of property management of his or her rental property, the business license fee shall be due and owing from the owner or operator of the business and shall not be imposed upon the agent, whose business will remain subject to any other applicable business license tax as set forth in this chapter.

(e) Any residential rental unit actually occupied by the owner of the business as his or her primary residence shall not be counted as a rental unit for purposes of this section.

(f) The Tax Administrator may require persons engaged in such businesses to furnish a statement of the street addresses and numbers of rental units owned or operated by them within the City.

(§ 1, Ord. 572-C.S., eff. July 24, 1991)