Redding Municipal Code Ch. 6.04 License Fee Schedule

The rates for licenses for the professions, trades, callings, occupations, or businesses named in this chapter are fixed and established according to the schedules contained in this chapter. The license fees shall be paid by every person engaged in, carrying on, or maintaining any such profession, trade, calling, occupation, or retail or wholesale business.

(Ord. 1935 § 2 (part), 1990)

Advertising by vehicle shall require payment of a license fee of twenty-five dollars per vehicle per quarter.

(Ord. 1935 § 2 (part), 1990)

(Ord. No. 2470, § 1, 11-2-2010)

A. The following entertainment activities shall be subject to a fee as set forth below:

1. Billiard rooms and pool halls, one hundred dollars per year;

2. Bowling alleys, one hundred dollars per year;

3. Carnivals, twenty-five dollars per day;

4. Circuses, fifty dollars per day;

5. Dance halls or dance operators, other than at the Redding Convention Center, twenty-five dollars per quarter;

6. Theater or other exhibitions on a limited basis, twenty-five dollars per engagement;

7. Motion picture theaters: For conducting, managing or carrying on a motion picture theater, the annual license fee shall be one hundred dollars for a theater with a seating capacity of up to five hundred seats; one hundred fifty dollars for a theater with a seating capacity of five hundred and one to one thousand seats; and two hundred dollars for a theater with a seating capacity of over one thousand seats;

8. Entertainment at the Redding Convention Center, twenty-five dollars per engagement;

9. Skating rinks, one hundred dollars per year;

10. Retail selling of food, beverages, ice cream, etc., on streets and sidewalks in conjunction with a parade or special event, ten dollars per day per employee;

11. Playlands and batting cages, one hundred dollars per year;

12. Dancers or dance troupes, not on a temporary basis, one hundred dollars per year.

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, or other mechanical or electronic game, or any machine of another type that is not a vending machine, shall pay a license tax on all machines located within the city in accordance with the following schedule:

For each pinball machine, mechanical or electronic game, coin-operated music machine, or each machine of any other type not a vending machine. . .$2.50 per quarter.

(Ord. 2149 § 2 (I (part)), 1996; Ord. 1935 § 2 (part), 1990)

For conducting, managing, carrying on, or engaging as an individual, entrepreneur, copartner or professional associate in any profession or occupation enumerated in this section, and having a fixed place of business in the city, the annual license fee shall be computed at the rate of ninety dollars per year for each professional member of the firm, partnership, or corporation, plus the sum of six dollars per year for each of the first eight employees, plus four dollars per year for each employee in excess of eight:

Accountant: public or certified public

Adjuster: insurance or claims

Ambulance company

Advertiser

Appraiser

Architect: building, landscape

Assayer

Attorney

Broker: business opportunity, cemetery, lumber, gas, oil, mineral, real estate, feed, grain and fruit

Chiropractor

Collection agency

Consultant

Counselor

Credit reporting business

Dentist

Detective, private

Engineer, professional

Electrologist

Geologist

Hearing aid center

Laboratory, medical

Land surveyor

Massage therapist

Mortician

Naturopath

Nurse, registered

Optician

Optometrist

Paralegal

Pest control operator

Pharmacist

Photographer, resident

Photogrammetrist

Physical therapist

Physician

Promoter

Property management

Psychologist

Psychiatric technician

Schools: private, barber, cosmetology, hairdressing, driving, modeling, trade

Surgeon

Tax service

Veterinarian.

(Ord. 2149 § 2 (I (part)), 1996: Ord. 1980 § 1, 1991: Ord. 1935 § 2 (part), 1990)

Any person conducting a business or following an occupation within the city of a type or kind not specifically enumerated in Section 6.04.050 and by law subject to licensing by the city, whether it is conducted on a commission basis or otherwise, shall, except as otherwise provided, pay a license fee in accordance with Section 6.04.160.

(Ord. 1935 § 2 (part), 1990)

A. Every person who is engaged in the business of general contractor or builder, including subcontractors, shall pay an annual license fee of ninety dollars per year, or thirty dollars per quarter.

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 prior to receiving final approval for occupancy from the building official.

(Ord. 1935 § 2 (part), 1990)

Hospitals, including convalescent, shall pay a license fee of ninety dollars per year, plus two dollars for each of the first twenty-five salaried employees, whether paid by the month or hour, plus one dollar per year for each salaried employee in excess of twenty-five. Charitable organizations operated on a nonprofit basis are exempt.

(Ord. 1935 § 2 (part), 1990)

Dealers or recyclers in junk, rags, bottles, sacks, cans, paper, scrap iron, or scrap metal shall pay a license fee of twenty-five dollars per quarter.

(Ord. 2149 § 2 (I (part)), 1996: Ord. 1935 § 2 (part), 1990)

For each person carrying on a business consisting mainly of manufacturing, packing, processing, canning or fabricating any goods, wares, merchandise or produce, the annual license fee shall be computed at the rate of fifty dollars per year, plus four dollars per year for each employee of the first twenty-four employees, plus two dollars per year for each employee in excess of twenty-four.

(Ord. 2149 § 2 (I (part)), 1996: Ord. 1935 § 2 (part), 1990)

Each person who delivers by vehicle within the city anything for profit or livelihood, or provides any service by the use of a vehicle in the city, shall pay a license fee of fifty dollars per year.

(Ord. 2149 § 2 (I (part)), 1996)

Retail peddlers of fruits, vegetables, butter, eggs, meat, poultry, or any other agricultural products shall pay a license fee of twenty-five dollars per quarter, subject to the provisions of Section 6.06.040.

(Ord. 1935 § 2 (part), 1990)

Every person whose business is located outside the city limits, but nevertheless is engaged in or carrying on any profession, trade, calling, occupation, or business within the city, shall pay a license fee based upon the schedule of fees set forth in this chapter.

(Ord. 1935 § 2 (part), 1990)

Telephone companies and other public utilities directly serving customer within the city shall pay an annual license fee of three hundred dollars per year, unless the public utility concerned pays a franchise or other fee or tax to the city, in which case no business license fee shall apply.

(Ord. 1935 § 2 (part), 1990)

A. Every person owning and engaging in the business of offering residential real property for rent or lease in excess of two units shall pay an annual license fee of five dollars per rental unit for all units. Any person with fewer than three units 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, computed as follows, excluding that portion occupied by the property owner, or by a business in which the property owner is a partner or principal stockholder:

(Ord. 2149 § 2 (I (part)), 1996: Ord. 1935 § 2 (part), 1990)

For every person carrying on a business consisting of selling, at retail or wholesale, any goods, wares, merchandise or commodities, or conducting, maintaining or carrying on any profession, trade, occupation, calling or business not specifically licensed by this chapter, the annual license fee shall be fifty dollars per year, plus eight dollars per year for each of the first four employees, plus four dollars per year for each employee in excess of four.

(Ord. 2149 § 2 (I (part)), 1996: Ord. 1935 § 2 (part), 1990)

Shoeshine stands shall be licensed at the rate of fifteen dollars per year.

(Ord. 1935 § 2 (part), 1990)

All solicitors, including book agents for the sale of books, maps, or pictures, and itinerant photographers shall pay at the time the license is obtained a fee of fifty dollars per quarter, except that itinerant photographers working in established business establishments shall pay a license fee of ninety dollars per year.

(Ord. 1935 § 2 (part), 1990)

Except as may be otherwise provided for in this code, persons not having a fixed place of business within the city and regularly doing business within the city shall pay a license fee in accordance with this chapter according to the person's occupation or business, as though the person actually had a fixed place of business within the city.

(Ord. 1935 § 2 (part), 1990)

Taxicab and limousine owners shall pay an annual license fee computed at the rate of thirty-six dollars per year for the first taxicab or limousine, plus eighteen dollars per year for each taxicab or limousine in addition to the first one operated during the preceding year.

(Ord. 1935 § 2 (part), 1990)

Taxicab or limousine drivers shall pay an annual license fee of twelve dollars per year.

(Ord. 1935 § 2 (part), 1990)

Every person who rents, leases, or operates coin-operated laundry equipment for other than general retail public use, or who rents, leases, or operates coin-operated vending machines or coin-operated car washes, shall pay an annual license fee measured by gross receipts actually derived from the conduct of the business activity within the city in accordance with the following schedule:

Gross Receipts

In addition to the authority otherwise granted in this code, the collector may, in the event a licensee fails to report to the city the gross receipts from equipment and machines required by this chapter, demand an audit of any such licensee and require him to submit a copy of the state sales and use tax returns filed relative to such machines, and a copy of any other tax statements filed with any government entity by him or any other individual or firm owning, renting, leasing, or operating such machines.

(Ord. 1935 § 2 (part), 1990)