Rohnert Park Municipal Code Ch. 5.12 License Tax—specifically Enumerated Businesses

Footnotes:

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Prior history: Ords. 201, 210, 287, 289,400,409 and 426.

Every person transacting and carrying on the businesses herein enumerated shall obtain a license and pay a license tax as set out in this chapter.

(Ord. 593 § 2 (part), 1994: Ord. 550 § 2 (part), 1991)

Every person in the business of operating a public utility within the city, shall obtain a license and 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:

(Ord. 593 § 2 (part), 1994: Ord. 550 § 2 (part), 1991)

Every person carrying on the business of conducting, managing or operating a hospital, rest home, sanitarium, convalescent home or other similar establishment or institution within the city shall pay an annual license tax in the amount of fifty dollars for the first bed and five dollars for each additional bed; provided, however, that any such hospital or sanitarium conducted or carried on by the city or any other political subdivision shall be exempt from the payment of the license tax specified in this section.

(Ord. 593 § 2 (part), 1994: Ord. 550 § 2 (part), 1991)

A business license tax is imposed upon the business of renting living accommodations as follows:

Single family, condominium, duplex, triplex, fourplex:

The minimum rate applies to each separate location.

For the purpose of the imposition of the tax hereby imposed, an owner-occupied unit shall not count as a taxable unit. Units shall mean the smallest rental unit let for rent or lease in hotels, motels, apartments, single family homes, duplexes, triplexes, fourplexes, condominiums, mobile homes, or any other structure in which people are housed.

(Ord. 593 § 2 (part), 1994: Ord. 550 § 2 (part), 1991)

For the business of renting or letting parking space for recreational vehicles, automobile trailers or mobile homes which are used for living quarters or housekeeping purposes, or conducting an automobile trailer park or mobile home park for such trailers, a license fee shall be paid according to the number of trailer spaces within the city for rent or to let as follows: at the rate of fifty dollars per year for the first unit and five dollars for each additional unit.

(Ord. 593 § 2 (part), 1994: Ord. 550 § 2 (part), 1991)

For the business of operating a taxicab, limousines or independent bus services, which shall include the picking up and/or delivering of passengers within the limits of the city, a charge shall be made for each person or firm engaged in such business which shall be determined by the number of taxicabs operated, and the rate for each such taxicab so operated shall be the sum of seventy-five dollars per year for one taxicab and fifty dollars for each additional taxicab.

(Ord. 593 § 2 (part), 1994: Ord. 550 § 2 (part), 1991)

Every person who collects, gathers, picks up, loads, or delivers goods, wares or merchandise within the city from or to a point inside or outside the city, by means of a motor vehicle, four or more times within any twelve month period, shall pay a license tax of seventy-five dollars.

A vehicle delivering to or from a licensed person with a fixed place of business within the city is exempt when the vehicle is the property of the licensed person.

(Ord. 593 § 2 (part), 1984: Ord. 550 § 2 (part), 1991)

Each peddler or solicitor for retail orders for services, goods, wares, merchandise, property of all kinds, books, maps, pictures, mobile ice cream, candy and any other type of food sales, photographs or enlargements of pictures or photographs, provided such peddler is not dealing in items involved in interstate commerce, shall pay a license tax based upon the duration of activity as follows:

A. Fifteen dollars a day, per person;

B. One hundred dollars for six months, per person;

C. Two hundred dollars a year, per person.

This classification includes vendors who sell items on private property belonging to others.

(Ord. 593 § 2 (part), 1994: Ord. 550 § 2 (part), 1991)

For every person who, within the city, carries on, practices or professes to practice the business or art of astrology, palmistry, phrenology, life readings, fortune-telling, cartomancy, handwriting analysis, chirography, clairvoyance, clairaudience, crystal gazing, hypnotism, mediumship, prophecy, augury, divination, magic, necromancy, numerology, or similar business, trade or calling, and who shall not be prohibited from doing or conducting any of these practices, professions, businesses or callings by any statute of this state, ordinance of the city, or by any other law, and who demands or receives a fee or exhibition thereof at any place where an admission fee is charged, four hundred dollars per quarter or fraction thereof. The provisions of this subsection shall not apply to those persons providing bona fide and incidental entertainment and amusement for the guests and patrons of and on the premises of any other business duly licensed by the city for which no separate or additional charge or consideration shall be paid by the guests and patrons or received or accepted by the persons who perform or practice such business or arts.

(Ord. 593 § 2 (part) 1994: Ord. 550 § 2 (part), 1991)

Every person who rents, leases or operates any coin-operated weighing, amusement, mechanical or electronic play device, vending or other coin-operated machines (excluding coin-operated car washes and coin or bill operated service stations) in the city shall pay a license fee on gross receipts, directly attributable to the business activities conducted within the city, pursuant to the following:

(Ord. 593 § 2 (part), 1994: Ord. 550 § 2 (part), 1991)

Every person who rents, leases or operates any laundry equipment, whether or not coin-operated, in the city, shall pay a license fee on his gross receipts, directly attributable to the business activities conducted within the city, pursuant to the schedule applicable to weighing and coin-operated businesses.

(Ord. 593 § 2 (part) 1994: Ord. 550 § 2 (part), 1991)

Junkyards and wrecking yards shall pay a tax of five hundred dollars per year.

(Ord. 593 § 2 (part) 1994: Ord. 550 § 2 (part), 1991)

Circuses, carnivals, tent shows and sideshows shall pay a tax of four hundred dollars per consecutive 24 hours.

(Ord. 593 § 2 (part) 1994: Ord. 591 § 1, 1994: Ord. 550 § 2 (part), 1991)

Every person who auctions property within the city shall pay a license fee of one hundred dollars for the first day and fifty dollars for each additional day during the year; provided, however, no license fee for the privilege of auctioning real estate shall be collected from any real estate auctioneer, whose business is limited exclusively to auctioning real estate, unless he maintains a permanent place of business within the city.

(Ord. 593 § 2 (part) 1994: Ord. 550 § 2 (part), 1991)

Liquidators, or any business specializing in conducting "going-out-of-business" sales shall pay the following tax:

(Ord. 593 § 2 (part) 1994: Ord. 550 § 2 (part), 1991)

Theaters shall pay the following tax:

(Ord. 593 § 2 (part) 1994: Ord. 550 § 2 (part), 1991)

Every person who rents space to the public for storage shall pay one dollar per space per year with a minimum fee of one hundred dollars.

(Ord. 593 § 2 (part) 1994: Ord. 550 § 2 (part), 1991)

Any person engaged in seasonal vending to the public (Christmas tree, pumpkin patch or any similar activity) shall pay a business license fee of one hundred dollars per activity.

(Ord. 593 § 2 (part) 1994: Ord. 550 § 2 (part), 1991)