Chapter 5.04 — LICENSE TAXES

Every person engaged at a fixed place of business in the City of Plymouth in any trade, calling, occupation, vocation, profession, or other means of livelihood, as an independent contractor and not as an employee of another, and not specifically licensed by other provisions of this chapter, shall pay a semi-annual license tax of $10.

(Ord. 66 § 16, 1965)

Every person engaged at other than a fixed place of business in the City of Plymouth in any trade, calling, occupation, vocation, profession or other means of livelihood, as an independent contractor and not as an employee of another, and not specifically licensed by other provisions of this chapter, shall pay a semiannual license tax of $10. (Ord. 66 § 17, 1965)

Every person commencing, transacting and carrying on any business enumerated in this section shall pay a license tax as follows:

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Business Period Tax
Advertising material dist. Quarter $12.00
Advertising vehicles Quarter 25.00 per vehicle
Amusement concession Day 10.00
Animal shows Day 150.00
Auctioneers Day 10.00
Auctioneers Quarter 50.00
Automobile for hire Quarter 6.00 per vehicle
Bail bond brokers Quarter 25.00
Bootblacks Quarter 1.50
Boxing and wrestling Day 100.00
Carnivals Day 100.00 plus 10.00 per concession
Circuses Day 150.00
Fortune tellers Month 50.00
Pawnbrokers Quarter 45.00
Peddlers and solicitors Semi-annual 30.00
Peddlers and solicitors—personally Quarter 5.00
manufactured articles

All professions including but not limited to:

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Business Period Tax
Doctors Semi-annual $20.00
Physicians Semi-annual 20.00
Surgeons Semi-annual 20.00
Dentists Semi-annual 20.00
Orthodontists Semi-annual 20.00
Chiropractors Semi-annual 20.00
Oculists Semi-annual 20.00
Chiropodists Semi-annual 20.00
Attorneys Semi-annual 20.00
Engineers Semi-annual 20.00
Land surveyors Semi-annual 20.00
Accountants Semi-annual 20.00
Architects Semi-annual 20.00
Motor cross races Quarter 10.00

(Ord. 66 § 18, 1965; Ord. 70-1 § 1, 1970; Ord. 97-5 § 2, 1997)

• A. Every person commencing, transacting and carrying on at other than a fixed place of business in the City the business of lending, renting, leasing, or otherwise distributing any coin operated machine while retaining title thereto, shall pay one-half of one percent of the gross receipts realized from such lending, renting, leasing or distributing the machines within the City. Such payments shall be made quarterly.

• B. Every person maintaining and operating any coin operated machine within the City shall pay a license tax of one-half of one percent of the gross receipts realized from such operation. Such payments shall be made quarterly.

• C. Licenses issued pursuant to this section may be revoked for failure to pay the appropriate license tax and audits may be conducted by the City to determine the appropriate amount of license tax in accordance with Business and Professions Code Section 16002.5.

• (Ord. 66 § 19, 1965; Ord. 97-5 § 2, 1997)