Chapter 5.16 — FEES FOR MISCELLANEOUS BUSINESSES

Every person engaged in business, as herein defined, within the city shall pay the license tax in the amount prescribed in the following sections. It is unlawful for any person to engage in business without first procuring a license therefor from the city or without complying with any and all applicable provisions of Chapters 5.04 through 5.16, or any other applicable ordinance of the city or applicable laws of the state.

(Ord. 4747 § 4.00, 1966)

Every person engaged in the business of retailing, merchandising, wholesaling, manufacturing, processing, distributing, warehousing or utility services, not otherwise specifically provided for in Chapters 5.04 through 5.16 nor exempt from the provisions of this title, shall pay for each place of business an annual business license tax of $75.00 plus $15.00 for each employee in excess of 1.

The license year shall commence September 1st.

(Ord. 6113 § 6 (part), 1985: Ord. 5221 § 6, 1975; Ord. 5084 § 4, 1972; Ord. 4997 § 2, 1970; Ord. 4821 § 8, 1967; Ord. 4747 § 4.01, 1966)

Every person engaged in a business including take-out service as defined in Section 17.16.050 shall pay an annual business license tax of $155.98 plus $31.20 for each employee in excess of one.

The license year shall commence September 1st.

(Ord. 6163 § 3, 1986)

Every person engaged in or carrying on any profession shall pay an annual business license tax of not less than $200.00 at the following rate:

For the first professional—$200.00; For each additional professional—$100.00; For each nonprofessional employee—$15.00.

The license year shall commence April 1st.

Every person engaged in or carrying on a business as a physician, whose principal place of business is outside the city limits, and who admits less than ten patients annually into hospitals within the city shall pay an annual business license tax of not less than 33% of the annual license fee for professionals stated herein.

(Ord. 6597 § 2, 1994; Ord. 6113 § 6 (part), 1985: Ord. 5221 § 7, 1975; Ord. 5084 § 5, 1972; Ord. 4997 § 3, 1970; Ord. 4747 § 4.02, 1966)

A.

Vending Machines.

Every person engaged in the vending machine business may elect to pay an annual business license tax at the rate of $80.50 for the first $5,000.00 or less of gross receipts, plus $4.00 for each $1,000.00 of gross receipts or fraction thereof in excess of $5,000.00.

Unless electing to pay an annual business license tax based on gross receipts as defined in subsection A 1 of this section, every person engaged in the vending machine business shall pay an annual business license tax at the following rates:

Vending Machine Per Year

Accepting Per Machine Coin of Value of:

$.01 and under $ 4.00

$.02 to .05 $ 8.04

$.06 to .10 $ 20.10

$.11 or more $ 40.24

B.

Music, Game and Amusement Machines.

Every person engaged in the music, game or amusement machine business may elect to pay an annual business license tax at the rate of $80.50 for the first $5,000.00 or less of gross receipts, plus $4.00 for each $1,000.00 of gross receipts or fraction thereof in excess of $5,000.00.

Unless electing to pay an annual business license tax based on gross receipts as defined in subsection B 1 of this section, every person engaged in the music, game or amusement machine business shall pay an annual business license tax of $80.50 for each machine.

C.

The license year for the businesses specified in subsections A and B of this section shall commence June 1st.

(Ord. 6113 § 6 (part), 1985: Ord. 5257 § 1, 1976: Ord. 5221 § 8, 1975; Ord. 5084 § 6, 1972; Ord. 4821 § 9, 1967; Ord. 4747 § 4.03, 1966)

Except as otherwise provided in this chapter, every person engaged in a service business shall pay an annual business license tax of not less than $75.00 plus $15.00 for each employee in excess of 1.

(Ord. 6113 § 6 (part), 1985: Ord. 5221 § 9 (part), 1975; Ord. 5084 § 7 (part), 1972; Ord. 4997 § 4(a), 1970; Ord. 4821 § 10(A), 1967; Ord. 4747 § 4.04(A), 1966)

A.

Services. Every person selling or offering for sale goods, wares or merchandise of any kind, or food or drink, and every person soliciting for business of any kind on the day of the Tournament of Roses, shall be required to pay a special business license tax at the following rates:

Kind of Service Per Day

Temporary stand or vehicle dispensing $60.32 goods, wares, merchandise, food or drink .....

Solicitor or peddler ..... 40.24

Program seller ..... (as prescribed in the "program ordinance" codified at Chapter 3.16)

Special New Year's licenses shall be valid from 7 p.m. on the day before until 11:59 p.m. on the day of the Tournament of Roses celebration.

The license collector may issue license cards to aid in the enforcement of this subsection. Such cards shall be prominently displayed upon the person of the licensee.

No person shall be exempt from the tax provided for in this subsection.

B.

Grandstands. Every person engaged in the business of selling seats for viewing the Tournament of Roses Parade shall pay a special business license tax at the following rates:

Date of Tournament of Roses Parade Per Seat

After January 1, 1995 ..... $3.58

The tax shall not apply to those seats which:

Are constructed, erected or made available for purposes other than sale; and

Which are not in fact sold.

The tax shall be paid to the license collector no later than the December 15th prior to the day of the Tournament of Roses Parade. However, in those instances where, in the opinion of the license collector, and extension of time will ensure collection of the tax, the license collector may extend the time for payment to a date no later than the third business day following the date on which the Tournament of Roses Parade is held.

No person shall be exempt from the tax provided for in this subsection unless they meet all of the following criteria: a nonprofit organization which owns its own grandstand materials, erects its own grandstands itself on its own land using

labor provided by volunteer members of the organization using such materials, and sells the grandstand seats so erected themselves.

(Ord. 6635 § 1, 1995; Ord. 6615 § 1, 1994; Ord. 6127 § 1, 1985: Ord. 6113 § 8, 1985: Ord. 5221 § 9 (part), 1975; Ord. 5084 § 7 (part), 1972; Ord. 4980 § 1, 1970; Ord. 4833 § 1, 1967: Ord. 4747 § 4.04(C), 1966)

A.

The annual business license tax for the public exhibition of professional theatrical performances or of moving pictures shall be $1.00 per seat.

B.

For drive-in theaters each car space equals 2 seats.

(Ord. 6113 § 10, 1985; Ord. 5221 § 9 (part), 1975; Ord. 5084 § 7 (part), 1972; Ord. 4821 § 10(B) (part), 1967; Ord. 4747 § 4.04(E), 1966)

Every person using a vehicle for the purpose of collecting or carrying junk, or refuse as defined in the "refuse collection ordinance," codified in Chapter 8.60 of this code, shall pay an annual business license tax at the following rates:

For first 4 vehicles—$ 201.22 per vehicle

For each additional vehicle—100.58

(Ord. 6113 § 11, 1985: Ord. 5221 § 9 (part), 1975; Ord. 5084 § 7 (part), 1972; Ord. 4821 § 10(B) (part), 1967; Ord. 4747 § 4.04(F), 1966)

Every person licensed under the "taxicab ordinance," codified at Chapter 5.72, shall not be required to be licensed under this chapter.

(Ord. 4747 § 4.04(G), 1966)

A.

Every person delivering within the city any merchandise such as beverages, dairy products or food products to merchants for resale or to restaurants for consumption, or delivering within the city any article, goods, wares or merchandise, or conducting any business within the city by means of a motor vehicle and not otherwise specifically licensed under this chapter, shall pay a license tax of $100.58 per year or portion thereof for each vehicle used.

B.

Vehicles operated as an incidental part of a business licensed under any other provision of Chapters 5.04 through 5.16 making deliveries to branches of his own establishment or to his retail or wholesale customers shall not be separately licensed.

(Ord. 6113 § 12, 1985; Ord. 5221 § 9 (part), 1975; Ord. 5084 § 7 (part), 1972; Ord. 4997 § 4(d), 1970; Ord. 4747 § 4.04(H), 1966)

A.

Advertising—General. Every person licensed under the "sign ordinance" shall not be required to be licensed under this chapter.

B.

Advertising—Handbills. Every person licensed under Ordinance No. 2851, codified at Chapter 5.20, referring to display and distribution of advertising matter, shall not be required to be licensed under this chapter.

C.

Newsstands, Newsvendors and Newspaper Publishers. Every person engaged in the business of selling or publishing newspapers shall pay an annual business license tax of not less than $80.50 plus $16.10 for each employee in excess of 1. Nothing in this chapter shall require the licensing or payment of a license tax for newsracks, whether or not coin-operated.

(Ord. 6113 § 13, 1985; Ord. 5221 § 9 (part), 1975; Ord. 5084 § 7 (part), 1972; Ord. 4997 § 4(e), 1970; Ord. 4747 § 4.04(I), 1966)

Every person engaged in the business of selling Christmas trees, except a retail merchant otherwise licensed under this chapter, shall pay a business license tax of $80.50 per month.

(Ord. 6113 § 14 (part), 1985: Ord. 5221 § 9 (part), 1975; Ord. 5084 § 7 (part), 1972; Ord. 4747 § 4.04(J), 1966)

Every person engaged in the business of auctioneering who is not otherwise licensed under this chapter shall pay a business license tax of $100.60 per day.

(Ord. 6113 § 14 (part), 1985: Ord. 5221 § 9 (part), 1975; Ord. 5084 § 7 (part), 1972; Ord. 4747 § 4.04(K), 1966)

A.

Every person engaged in a business which utilizes any automatic service machines (either coin-operated or free) who is not otherwise licensed under this chapter may elect to pay an annual business license tax at the rate of $40.24 for the first $5,000.00 or less of gross receipts, plus $4.00 for each $1,000.00 of gross receipts or fraction thereof in excess of $5,000.00

B.

Unless electing to pay an annual business license tax based on gross receipts as provided in subsection A of this section, every person engaged in a business which utilizes any automatic service machines (either coin-operated or free) who is not otherwise licensed under this chapter shall pay an annual business license tax of not less than $80.50, plus $8.04 for each machine, plus $16.10 for each employee in excess of 1.

C.

Exception. Every person who operates any automatic service machines referred to in Section 5.10.030 of this title (either coin-operated or free) not otherwise specifically taxed or specifically exempted under any other section of Chapters 5.04 through 5.16 shall pay an annual business license tax at the rate of $8.04 per machine.

(Ord. 6113 § 14 (part), 1985: Ord. 5221 § 9 (part), 1975; Ord. 5084 § 7 (part), 1972; Ord. 4997 § 4(f), 1970; Ord. 4821 § 10(C) (part), 1967: Ord. 4747 § 4.04(L), 1966)

The license year for businesses specified in Sections 5.16.100, 5.16.120 and 5.16.140 shall commence May 1st. The license year for the businesses specified in Sections 5.16.050, 5.16.090, 5.16.130 and 5.16.160 shall commence June 1st. Ord. 6118 § 1, 1985: Ord. 6113 § 14 (part), 1985: Ord. 4821 § 10(C) (part), 1967; Ord. 4747 § 4.04(M), 1966)

A.

Every person engaged in contracting or in any trade, art, calling, avocation or occupation of the building trades shall have a city business license in full force and effect. Any such person having a place of business within the city shall obtain and pay for an annual business license at the rates set forth below. Any such person not having a place of business within the city may apply for a 3-month or 6-month business license and, if granted, shall pay for such license at the rates specified below. The cost of a 3-month or 6-month business license shall not be applied to the cost of an annual business license covering the same or any portion of the same time period.

Annual Tax

General engineering contractor ..... $603.70

General building contractor ..... 402.46

Specialty contractor ..... 301.86

Other building tradesmen ..... 301.86

6-month license ..... 60% of annual tax

3-month license ..... 30% of annual tax

Every person holding a state contractor's license shall be licensed under this section in accordance with his highest state classification.

B.

The license year shall commence July 1.

(Ord. 6113 § 15, 1985; Ord. 5221 § 10, 1975; Ord. 5084 § 8, 1972; Ord. 4997 § 5, 1970; Ord. 4980 § 2, 1970; Ord. 4747 § 4.05, 1966)

A.

Every person engaged in the business of a hotel, roominghouse, boardinghouse, lodginghouse, bungalow court, auto court, trailer park, apartment house or any other similar accommodation for dwelling, sleeping or lodging shall pay an annual business license tax at the following rates:

1 or 2 rental accommodations — No tax;

3 rental accommodations — $73.76;

Each rental accommodation in excess of 3 — 8.04.

B.

Every person engaged in the business of a boarding home for the aged, hospital, sanitarium, rest home or similar accommodation shall pay an annual business license tax at the following rates:

For the first person accommodated — $70.50;

For each additional person accommodated — 8.04.

C.

The license year shall commence November 1.

(Ord. 6113 § 16, 1985; Ord. 5221 § 11, 1975; Ord. 5084 § 9, 1972; Ord. 4997 § 6, 1970; Ord. 4821 § 11, 1967; Ord. 4747 § 4.06, 1966)

Every person engaged in the business of conducting or showing any circus or menagerie shall pay a business license tax of $402.46 per day.

(Ord. 6113 § 17 (part), 1985: Ord. 5221 § 12 (part), 1975; Ord. 5084 § 10 (part), 1972; Ord. 4747 § 4.07(A), 1966)

Every person engaged in the business of conducting a side show for which admission is charged shall pay a business license tax of $35.94 per day.

(Ord. 6113 § 17 (part), 1985: Ord. 5084 § 10 (part), 1972; Ord. 4747 § 4.07(B), 1966)

Every person engaged in the business of showing a trained animal or caged wild animal other than at a circus or menagerie shall pay a business tax of $89.72 per day.

(Ord. 6113 § 17 (part), 1985: Ord. 5084 § 10 (part), 1972; Ord. 4747 § 4.07(C), 1966)

Every person engaged in the business of a carnival or an amusement park shall pay a minimum business license tax of $358.84 per year or fraction thereof, which license shall include no more than 5 devices such as ferris wheels, miniature trains, merry-go-rounds or similar devices. For each such device in excess of 5, the licensee shall pay an additional business license tax of $89.72 per year or fraction thereof.

(Ord. 6113 § 17 (part), 1985: Ord. 5084 § 10 (part), 1972; Ord. 4747 § 4.07(D), 1966)

Every person engaged in the business of conducting boxing, sparring, or wrestling matches or exhibitions for which admission is charged shall pay a business license tax of $362.20 for a 3-month license or $1,425.46 for an annual business license.

(Ord. 6113 § 17 (part), 1985: Ord. 5221 § 12 (part), 1975; Ord. 5084 § 10 (part), 1972; Ord. 4747 § 4.07(E), 1966)

A.

Every person engaged in the business of commercial motion picture filming or videotaping shall pay a business license tax of $612.45 per day on city-owned property or $480.84 per day on privately owned property. However, the tax may be waived by the city manager or designee if the filming activity is for a nonprofit corporation or the filming activity is for a student film. This tax shall be in addition to any charges imposed by the city for services rendered in connection with the taking of motion pictures.

B.

Notwithstanding the above requirements, the business license tax on commercial motion pictures and videotaping production occurring between ten days and 30 days on a nonresidentially zoned property shall not exceed $4,808.40 in business license tax.

C.

Every person engaged in the business of professional photographing, commercial CD-ROM or interactive technology camera testing shall pay a business license tax of $40.25 per day.

D.

The business license taxes pursuant to this section shall be indexed per Section 1.08.060.

E.

No person shall be required to be licensed for the purpose of commercial filming of the Tournament of Roses Parade, competitive athletic events, journalism or other similar events of a public nature, nor to pay a business license tax therefor.

(Ord. 6672 § 1, 1996: Ord. 6113 § 18, 1985; Ord. 5378 § 1, 1978; Ord. 5154 § 1, 1974; Ord. 5084 § 10 (part), 1972; Ord. 5072 § 1, 1972; Ord. 4747 § 4.07(F), 1966)

Every person engaged in the business of conducting or presenting any amusement, lecture, entertainment, show or exhibition not otherwise licensed under this chapter shall pay a business license tax at the following rates:

Admission Fee License Tax

Donation only $23.46 per day

$.25 and under 23.46 per day

$.26—.50 30.16 per day

$.51 or more 40.24 per day.

(Ord. 6113 § 19, 1985: Ord. 5221 § 12 (part), 1975; Ord. 5084 § 10 (part), 1972; Ord. 4747 § 4.07(G), 1966)

Every person engaged in the business of operating a nonresidential building or structure shall pay an annual business license tax at the following rate:

A.

One hundred dollars on the first 1,000 square feet of taxable space. This amount shall constitute the base fee. The base fee for properties under 1,000 square feet shall be $50.00.

B.

Ten dollars for each additional 1,000 square feet or portion thereof.

C.

For purposes of this section, operating a nonresidential building shall mean owning a building or structure of any kind, including, but not limited to, office buildings, warehouses, commercial space and industrial space operated for purposes

other than dwelling, sleeping or lodging.

D.

Owners of nonresidential buildings which are owner-occupied in whole or in part shall receive a credit of 50 percent of the base fee. The credit shall apply regardless of the extent of owner occupancy.

E.

Gross square footage of the building or structure shall be used when calculating the amount of tax due.

F.

The square footage of surface lot parking and/or the square footage of a parking structure shall be excluded when calculating the square footage used to determine the total amount of tax due.

G.

The tax shall be calculated on each building separately. Each nonresidential building or structure with a separate legal address shall be considered a separate business when calculating the amount of tax due.

(Ord. 6400 § 2, 1990)

The maximum tax provisions of Chapters 5.04 through 5.16 shall not apply to Sections 5.16.200 through 5.16.260.

(Ord. 6400 § 3 (part), 1990; Ord. 4747 § 4.07(H), 1966)

The exemption provisions of Chapters 5.04 through 5.16 shall not apply to a person who for profit or gain conducts or operates any business required to be licensed by Sections 5.16.200 through 5.16.260 because of the fact that such person has paid or agreed to pay to an exempt association or institution a portion of the receipts of the business or activity as a reward or recompense for the sponsorship of such business or activity, or for any other reason, and such person shall not be deemed to be acting for such exempt association or institution.

(Ord. 6400 § 3 (part), 1990; Ord. 4747 § 4.07(I), 1966)