Rohnert Park Municipal Code Ch. 5.08 License Tax—businesses in General

Footnotes:

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Prior history: Ords. 201, 289, 426 and 481.

Every business engaged in selling to the general public at retail in the goods, wares, merchandise or commodities, including restaurants and other food dispensers, unless otherwise provided for in this chapter and Chapters 5.04 and 5.12 shall pay an annual license tax based upon the average number of persons employed within the city during the previous calendar year at the following rates:

New businesses will be prorated for the first year on a quarterly basis.

(Ord. 594 § 1 (part), 1994: Ord. 550 § 1 (part), 1991)

Every person engaged in the business of providing a service or similar business or occupation in the city shall pay an annual license tax based upon the average number of persons employed within the city in such service or similar business or occupation during the previous calendar year as set forth in the following schedule:

The businesses referred to in this classification include the following plus any similar business or occupation: appliance repair, art galleries, auto rentals, backflow prevention (testing only), bail bonds, barbershops, beauty salons, blueprinting, bookkeeping services, business schools, car wash, catering, cleaners, collection agencies, correspondence schools, credit service, dance studios, day care centers, dental laboratories, draftsman, employment agencies, estimators, finishing schools, furniture refinishing, gardening, golf courses, grinding service, handyman, home child care, hostess service, hydraulic jack service, income tax service, janitorial service, lapidaries, leatherette repair, locksmiths, manicurists, masseuses, medical laboratories, mobile home service, music instruction, nursery schools, parking lots, photography, piano tuners, pool service, publishers, realtors, real estate brokers, real estate salespersons, rental service, rototilling, sawshops, secretarial service, security service, sewer cleaning, shoe repair, sign painters, silver shop repair, swim centers, soft water service, tailoring and dressmaking, taxidermist, telephone answering service, title companies, travel agencies, tree service, wig styling.

New businesses will be prorated for the first year on a quarterly basis.

(Ord. 594 § 1 (part), 1994: Ord. 550 § 1 (part), 1991)

Every person engaged in professional, semiprofessional and connected businesses in the city shall pay an annual license tax based upon each professional and semiprofessional engaged within the city in such business during the previous calendar year, according to the following schedule:

The business referred to in this classification are as follows: advertising, auditors, appraisers, architects, assayers, attorneys, bacteriologists, business or investment counselors, brokers of all types (excluding real estate brokers which are included in Classification B), certified public accountants, chemists, chiropodists, chiropractors, computer programmers, computer consultants, dentists, designers, decorators, electrologists, engineers, engravers, family counselors, financial planners, geologists, health service facilities, insurance or claim adjusters, landscape architects, management and planning consultants, morticians, oculists, opticians or optometrists, orthodontists, orthopedic surgeons, osteopaths, pathologists, psychiatrists, psychologists, physical therapists, physicians, podiatrists, radiologists, surgeons, surveyors, veterinarians or any similar business or occupation.

Each business licensed under this section shall pay an additional fifteen dollars for each nonprofessional employee, engaged within the city in the operation of the business.

New businesses will be prorated for the first year on a quarterly basis.

(Ord. 594 § 1 (part), 1994: Ord. 550 § 1 (part), 1991)

Every person who conducts the business of general building contractor or subcontractor in the city shall pay an annual license tax based upon the following schedule:

* Small contractor is defined as a general contractor with gross receipts of less than $75,000 for a calendar year. This special status will be granted only after submittal of federal income tax return for the prior year. Tax returns must be submitted every year to retain this status.

* Small contractor is defined as a subcontractor with gross receipts of less than $75,000 for a calendar year. This special status will be granted only after submittal of federal income tax return for the prior year. Tax returns must be submitted every year to retain this status.

Half year licenses are from January to June or July to December.

(Ord. 608 § 1, 1995: Ord. 594 § 1 (part), 1994: Ord. 550 § 1 (part), 1991)

Every business engaged in selling goods, wares or merchandise at wholesale except for wholesale salesmen as defined by Business and Professions Code Section 16002, within the city, and every business engaged in manufacturing, processing or fabricating goods, wares or merchandise, shall pay an annual license tax based upon the average number of persons employed within the city during the previous calendar year at the following rates:

New businesses will be prorated for the first year on a quarterly basis.

(Ord. 594 § 1 (part), 1994: Ord. 550 § 1 (part), 1991)