Earlier editions: 2026-09
Title 5 — BUSINESS LICENSES AND REGULATIONS›Chapter 5.04 — BUSINESS LICENSE FEES
Portola Municipal Code Art. II Fee Schedules
Portola Municipal Code · 2026-10 edition · updated 2026-10-04 · Portola
Cite as: Portola Municipal Code Article II · Text as of 2026-10-04
5.04.180 - Generally.¶
The business license fees imposed upon business conducted within the city shall be determined by the annual gross receipts of the business or the reasonably anticipated annual gross receipts. Fees shall be set from time to time by resolution of the city council and established in accordance with the provisions herein. The license fees shall be paid by every person engaged in, carrying on, or maintaining any business.
(Ord. No. 330, 8-12-2009)
5.04.190 - Businesses not specified.¶
Any person conducting a business or occupation within the city of a type or kind not specifically enumerated herein is subject to the city's business license and fee requirements, whether conducted on a commission basis or otherwise, and shall comply with these requirements, unless the person engaged in the business can provide proof of his/her valid exemption.
(Ord. No. 330, 8-12-2009)
5.04.200 - Advertising by vehicle.¶
Advertising by vehicle shall require payment of a license fee established per vehicle and either per day or per month.
(Ord. No. 330, 8-12-2009)
5.04.210 - Entertainment.¶
A. The following entertainment activities shall be subject to the business license and fee requirements, unless otherwise exempt:
Billiard rooms and pool halls;
Bowling alleys;
Carnivals and street fairs;
Circuses;
Dance halls or dance operators;
Theater or other exhibitions on a limited basis;
Skating rinks;
Retail selling of food, beverages, ice cream, etc., on streets and sidewalks in conjunction with a parade or special event, unless operating under the specific event's approved business license;
Playlands and batting cages;
Dancers or dance troupes, not on a temporary basis.
B. Coin-operated devices. Every person engaged in the business of renting out, placing, or servicing within the city any coin-operated phonograph or other musical device, pinball machine, mechanical or electronic game, vending machines, or any other similar machine shall pay an annual or quarterly license fee on all machines located within the city.
(Ord. No. 330, 8-12-2009)
5.04.220 - Professions and occupations.¶
For conducting, managing, carrying on, or engaging as an individual, entrepreneur, copartner or professional associate in any profession, occupation or business enumerated in this section, and having a fixed place of business in the city, the annual license fee shall be fixed from time to time by resolution of the city council.
(Ord. No. 330, 8-12-2009)
5.04.230 - Contractors.¶
A. Every person engaged in the business of general contractor or builder, including subcontractors, is subject to the business license requirements and fees herein.
B. As used in this section, the word "person" includes any partnership, corporation, or association of contractors operating under a single license issued by the state.
C. The general contractor must provide to the city clerk a list of all subcontractors working on the project.
(Ord. No. 330, 8-12-2009)
5.04.240 - Real property.¶
A. Every person owning and engaging in the business of offering residential real property for rent or lease shall be subject to the city's business license and fee requirements. Any person with fewer than three units for rent or lease is exempt from payment of the license fee.
B. Every person owning and engaging in the business of offering nonresidential real property for rent or lease shall pay an annual license fee, fixed from time to time by resolution of the city council.
(Ord. No. 330, 8-12-2009)
5.04.250 - Taxicab and limousine owners.¶
Taxicab and limousine owners shall pay an annual license fee for their first taxicab or limousine, plus an additional annual license fee may be assessed for each taxicab or limousine in addition to the first one operated during the preceding year, unless the owner provides proof of an exemption under Public Utilities Code, Section 5327 for intercity activities (intracity activities are not exempt).
(Ord. No. 330, 8-12-2009)
5.04.260 - Taxicab and limousine drivers.¶
Taxicab or limousine drivers shall pay an annual license fee, unless the driver provides proof of an exemption under Public Utilities Code, Section 5327 for intercity activities (intracity activities are not exempt).
(Ord. No. 330, 8-12-2009)
5.04.270 - Card rooms.¶
The city council determines that public health, safety and welfare require the establishment of regulations, pursuant to, and in conformity with, the Gambling Control Act (Business and Professions Code Section 19800 et seq.); and finds it necessary to regulate:
A. The persons who will own, operate and be employed in card rooms;
B. The number of card rooms in the city;
C. The location and operation of card rooms in the city;
D. The issuance of permits and licenses regarding card rooms, including limitations on the transfer and assignment thereof; and
E. The permissible games that may be played in the card rooms.
(Ord. No. 330, 8-12-2009)
5.04.280 - Card room license—Fees, proration and refunds.¶
In order to offset the increased costs that are incurred in enforcing the regulations pertaining to card rooms, a fee schedule shall be established, and may be amended from time to time, by resolution of city council.
A. A nonrefundable card room application license fee shall be paid by the applicant to the city clerk at the time of the initial application for said card room license.
B. A card room table fee for each table located within the premises, regardless of whether or not the table is in constant use, shall be paid by the applicant to the city clerk at the time of the initial issuance of the card room license, and each year thereafter. Annual license fees required by this chapter shall be prorated if the card room or the card table is opened for operation in the second or subsequent quarter of the calendar year. Furthermore, if the card room or card table ceases to operate and is closed down prior to the commencement of the fourth quarter of the calendar year for any reason other than a suspension or revocation as provided for in this chapter, the city clerk shall refund to the licensee that portion of the fee that would apply to any quarter of the calendar year which has not yet commenced at the time the card room or card table closed out operation and application for refund has been made by the licensee.
(Ord. No. 330, 8-12-2009)
5.04.290 - Bingo games regulations.¶
Pursuant to Section 19 of Article IV of the State Constitution and Section 326.5 of the Penal Code, bingo games may be conducted within the city by and exclusively for the benefit of organizations exempted from the payment of the Bank and Corporation Tax by Section 23701(d) of the Revenue and Taxation Code and a contribution or gift that would be a charitable contribution under the Internal Revenue Code, provided that such organizations comply with the following provisions regarding any bingo game conducted pursuant to this chapter:
A. No person shall receive a wage or salary from any bingo game;
B. No minors shall be allowed to participate in any bingo game;
C. Any bingo game shall be conducted only on property owned or leased by the qualifying organization, or the use of which is donated to the organization, provided that the operation of bingo games may not be a primary purpose for which the organization is organized. Nothing in this subdivision shall be construed to require that the property that is owned or leased by, or the use of which is donated to, the organization be used or leased exclusively by, or donated exclusively to, that organization.
D. All bingo games shall be open to the public, not just to the members of the qualifying organization;
E. Any bingo game shall be operated and staffed only by members of the organization that organized it. Such members shall not receive a profit, wage or salary from any bingo game or for their services in connection with any aspect thereof;
F. Only the organization authorized to conduct a bingo game shall operate the game or participate in the promotion, supervision or any other phase of the game;
G. No individual, corporation, partnership or other legal entity except the authorized organization shall hold any financial interest in the bingo game;
H. All profits derived from a bingo game shall be kept in a special fund or account and shall not be co-mingled with any other fund or account;
I. No person shall be allowed to participate in a bingo game, unless the person is physically present at the time and place the bingo game is conducted;
J. The total value of prizes awarded during the conduct of any bingo games shall not exceed two hundred fifty dollars in cash or kind, or both, for each separate game held.
(Ord. No. 330, 8-12-2009)
5.04.300 - Bingo games permit, application and fee.¶
Any qualifying nonprofit charitable organization desiring to conduct a bingo game pursuant to these provisions shall file an application for a bingo game permit with the city clerk on a form prescribed by the clerk. The city council may impose from time to time by resolution a license fee not to exceed the actual cost of issuing the permit.
(Ord. No. 330, 8-12-2009)
5.04.310 - Determination.¶
In all cases of doubt as to any applicant being entitled to an exemption from any license requirement or fee, the burden of establishing the right of the exemption shall be on the applicant. All exemption applications shall be submitted to the city clerk for consideration and determination pursuant to his/her discretion pursuant to the requirements herein. In the event the city clerk denies an exemption, the applicant shall be entitled to a review hearing before the city council upon request.
(Ord. No. 330, 8-12-2009)
5.04.320 - Nonprofits corporations and charitable organizations.¶
The provisions of this chapter shall not be deemed or construed to require a license to conduct, manage or carry on any business, or require the payment of any license fee from any institution or organization that is conducted, managed or carried on wholly for the benefit of charitable purposes and does not derive profit, either directly or indirectly, by any person; nor shall any license be required for the conducting of any entertainment, dance, concert, exhibition or lecture on scientific, historical, literary, religious or related activities whenever the receipts are to be appropriated to any nonprofit or charitable organization or benevolent purpose within the city; nor shall any license be required for the conducting of any entertainment, dance, concert, exhibition or lecture, whenever the receipts are to be appropriated for the purpose and objects for which the organization was formed, and does not derive profit, either directly or indirectly, by any individual, firm or corporation. Nothing contained in this chapter shall be deemed to exempt any such organization from complying with provisions requiring the organization to obtain a permit from the city council or proper officer to conduct, manage, or carry on any business.
(Ord. No. 330, 8-12-2009)
5.04.330 - Interstate commerce.¶
Every person claiming exemption from any business license fee on the grounds that imposition of the fee casts an unlawful burden upon his/her right to engage in commerce with foreign nations or among the several states, or conflicts with the regulations of interstate commerce by the United States, shall file a verified statement with the collector, disclosing the interstate or other character of the business entitling the exemption. Such affidavit shall include: The name and residence of the business and the applicant; the name and address of the nearest local or state manager, if any; the kind of goods, wares, merchandise or services to be delivered or performed; the location shipping or forwarding or performing the services; the method of solicitation or taking orders; the location of any warehouse, factory or plant within the state; the method of delivery; and any other facts reasonably necessary to establish the claim of exemption. A copy of the purchase order, contract, form or other business documents used shall be attached to and submitted with the completed affidavit. If it appears that the applicant is entitled to the exemption, the applicant shall be issued a free business license.
5.04.340 - Disabled veterans.¶
Disabled war veterans are entitled to receive a free business license for peddling or soliciting; provided, that those persons first submit for the collector or city clerk's review, evidence of such character as shall show that the veteran applicant has received an honorable discharge from United States Service. Applicants for free licenses under this section shall be required to comply with all other provisions of this chapter pertaining to the licensing of peddlers or solicitors.
(Ord. No. 330, 8-12-2009)
5.04.350 - Specific business exemptions.¶
The following businesses are exempt from the business license requirements and/or fees as stated in the chart below:
| Business | Exempt from License Application | Exempt from License Fee |
|---|---|---|
| Nonprofit organizations | No | Yes |
| Clergymen of religious organizations who are granted a federal income tax exemption | No | Yes |
| Café Musicians who play at retail establishments that sell food and/ |
Yes | Yes |
| Federally-chartered veterans organizations that solicit donations | Yes | Yes |
| Honorably-discharged veterans selling goods, wares or merchandise | No | Yes |
| Wholesalers | No | Yes |
| Real estate auctioning (activity must be limited exclusively to real estate auctioning, unless applicant has a permanent place of business within the city | No | Yes |
| Insurance companies (not including independent insurance brokers) | Yes | Yes |
| Banks and financial institutions | Yes | Yes |
| "Highway carriers": Persons who operate vehicles for hire and pay P.U.C. taxes for intercity activities (intracity business activities are not exempt) | No | Yes |
| Agriculture (not including retail agriculture activities) | Yes | Yes |
| Amtrak | Yes | Yes |
| Railroads | Yes | Yes |
| "Hobby" pursuant to IRS income tax regulations and form | No | Yes |
| City-sponsored events | No | Yes |
(Ord. No. 330, 8-12-2009)
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