Earlier editions: 2026-07
Title 5 — Business Licenses and Regulations
Plymouth Municipal Code Ch. 5.04 License Taxes
Plymouth Municipal Code · 2026-10 edition · updated 2026-10-04 · Plymouth
Cite as: Plymouth Municipal Code Chapter 5.04 · Text as of 2026-10-04
§ 5.04.010. License tax—Fixed place of business.¶
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)
§ 5.04.020. License tax—No fixed place of business.¶
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)
§ 5.04.030. License tax—Flat amount.¶
Every person commencing, transacting and carrying on any business enumerated in this section shall pay a license tax as follows:
| 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 manufactured articles | Quarter | 5.00 |
All professions including but not limited to:
| 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)
§ 5.04.040. Coin machines.¶
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)
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