Chapter 6.04 — BUSINESS LICENSES

"Business" includes professions, trades and occupations and all and every kind of calling whether or not carried on for profit.

"City" means the City of Roseville, a municipal corporation of the State of California, in its present incorporated form or in any later reorganized, consolidated, enlarged or reincorporated form.

"Collector" means the finance director or his designee.

"Fixed place of business" means the premises occupied in the city for the particular purposes of conducting a business thereat and regularly kept open for that purpose with a competent person in attendance for the purpose of attending to said business. Where a location requires a sales and use permit by the State Board of Equalization, a license applicant shall produce a valid State of California sales and use tax permit in order to verify that the business has a fixed place of residence within the city.

"Gross receipts," as used in this chapter, includes the total of amounts actually received or receivable from sales, and the total amounts actually received or receivable for the performance of any act or service, of whatever nature it may be, for which a charge is made or credit allowed, whether or not such act or service is done as a part of or in connection with the sale of materials, goods, wares or merchandise. Included in "gross receipts" shall be all receipts, cash, credits and property of any kind or nature, without any deduction therefrom on account of the cost of the property sold, the cost of materials used, labor or service costs, interest paid or payable, or losses or other expenses whatsoever. Excluded from "gross receipts" shall be the following:

• Cash discounts allowed and taken on sales;

2. Credit allowed on property accepted as part of the purchase price and which property may later be sold;

3. Any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser;

4. Such part of the sale price of property returned by purchasers upon rescission of the contract of sale as is refunded either in cash or by credit;

5. Amounts collected for others where the business is acting as an agent or trustee to the extent that such amounts are paid to those for whom collected, provided the agent or trustee has furnished the collector with the names and addresses of the others and the amounts paid to them;

6. That portion of the receipts of a general contractor which represent payments to subcontractors, provided that such subcontractors are licensed under this chapter, and provided the general contractor furnishes the collector with the names and addresses of the subcontractors and the amounts paid each subcontractor;

7. Receipts of refundable deposits, except that refundable deposits forfeited and taken into income of the business shall not be excluded;

8. As to a real estate agent or broker, the sales price of real estate sold for the account of others except that portion which represents commission or other income to the agent or broker;

9. As to a retail gasoline dealer, a portion of his receipts from the sale of motor vehicle fuels equal to the motor vehicle fuel license tax imposed by and previously paid under the provisions of Part 2 of Division 2 of the Revenue and Taxation Code of the State of California;

10. As to a retail gasoline dealer, the special motor fuel tax imposed by Section 4041 of Title 26 of the United States Code, if paid by the dealer or collected by him from the consumer or purchaser.

"Newly established business" means a business in existence and operation for less than three months.

"Person" includes all domestic and foreign corporations, associations, syndicates, joint stock corporations, partnerships of every kind, clubs, Massachusetts trusts, business trusts, or common law trusts, societies, and individuals transacting and carrying on any business in the city, other than as an employee.

"Sale," as used in this chapter, includes the transfer, in any manner or by any means whatsoever, of title to property for a consideration; the serving, supplying or furnishing for a consideration of any property; and a transaction whereby the possession of property is transferred and the seller retains the title as security for the payment of the price shall likewise be deemed a sale. The foregoing definitions shall not be deemed to exclude any transaction which is or which, in effect, results in a sale within the contemplation of law.

"Sworn statement," as used in this chapter, means an affidavit sworn before a person authorized to take oaths, or a declaration or certification made under penalty of perjury. (Prior code § 14.1; Ord. 1275 § 1, 1974)

This chapter is enacted solely to raise revenue for municipal purposes and is not intended for regulation. However, no business license shall be issued for business activities that are illegal under federal, state or local law.

(Prior code § 14.2; Ord. 1275 § 1, 1974; Ord. 4928 § 1, 2011)

Persons required to pay a license tax for transacting and carrying on any business under this chapter shall not be relieved from the payment of any license tax for the privilege of doing such business required under any other ordinance of the city, and shall remain subject to the regulatory provisions of other ordinances.

(Prior code § 14.3; Ord. 1275 § 1, 1974)

There are imposed upon the businesses, trades, professions, callings and occupations specified in this chapter, license taxes in the amounts hereinafter prescribed. It is unlawful for any person to transact and carry on any business, trade, profession, calling or occupation in the city without first having procured a license from said city so to do and paying the tax hereinafter prescribed or without complying with any and all applicable provisions of this chapter.

This section shall not be construed to require any person to obtain a license prior to doing business within the city if such requirement conflicts with the constitutions or statutes of the United States or the State of California. Persons not so required to obtain a license prior to doing business within the city nevertheless shall be liable for payment of the tax imposed by this chapter.

(Prior code § 14.4; Ord. 1275 § 1, 1974)

A separate license must be obtained for each branch of a business where activities of such business are transacted and carried on and for each separate type of business at the same location, and each license shall authorize the licensee to transact and carry on only the business licensed thereby at the location or in the manner designated in such license; provided that warehouses and distributing plants used in connection with and incidental to a business licensed under the provisions of this chapter shall not be deemed to be separate places of business or branch establishments; and provided further, that any person conducting two or more types of businesses at the same location and under the same management, or at different locations, but which business uses a single set or integrated set of books and records, may at his option, pay only one tax which shall be the tax that applies to the type of business of such person which requires the highest license tax payment, except that a license fee of ten dollars for each additional branch or location shall be paid upon issuance.

(Prior code § 14.5; Ord. 1275 § 1, 1974)

When any person shall, by use of signs, circulars, cards, telephone book or newspapers, advertise, hold out or represent that he is in business in the city, or when any person holds an active license or permit issued by a governmental agency indicating that he is in business in the city, and such person fails to deny by a sworn statement given to the collector that he is conducting a business in the city after being requested to do so by the collector, then these facts shall be considered prima facie evidence that he is conducting a business in the city. (Prior code § 14.6; Ord. 1275 § 1, 1974)

• A. None of the license taxes provided for by this chapter shall be so applied as to occasion an undue burden upon interstate commerce or be violative of the equal protection and due process clauses of the constitution of the United States and the State of California.

• B. In any case where a license tax is believed by a licensee or applicant for a license to place an undue burden upon interstate commerce or be violative of such constitutional clauses, he may apply to the collector for an adjustment of the tax. Such application may be made before, at, or within six months after payment of the prescribed license tax. The applicant shall, by sworn statement and supporting testimony, show this method of business and the gross volume or estimated gross volume of business and such other information as the collector may deem necessary in order to determine the extent, if any, of such undue burden or violation. The collector shall then conduct an investigation and, after having first obtained the written approval of the city attorney, shall fix as the license tax for the applicant an amount that is reasonable and nondiscriminatory or, if the license tax has already been paid, shall order a refund of the amount over and above the license tax so fixed. In fixing the license tax to be charged, the collector shall have the power to base the license tax upon a percentage of gross receipts or any other measure which will assure that the license tax assessed shall be uniform with that assessed on business of like nature, so long as the amount assessed does not exceed the license tax as prescribed by this chapter. Should the collector determine the gross receipts measure of license tax to be the proper basis, he may require the applicant to submit, either at the time of termination of the applicant's business in the city or at the end of each three-month period, a sworn statement of the gross receipts and pay the amount of license tax therefor, provided that no additional license tax during any one calendar year shall be required after the licensee shall have paid an amount equal to the annual license tax as prescribed in this chapter. (Prior code § 14.7; Ord. 1275 § 1, 1974)

• A. Nothing in this chapter shall be deemed or construed to apply to any person transacting and carrying on any business exempt by virtue of the Constitution or applicable statutes of the United States or the State of California from the payment of such taxes as are herein prescribed.

• B. Any person claiming an exemption pursuant to this section shall file a sworn statement with the collector stating the facts upon which exemption is claimed and, in the absence of such statement substantiating the claim, such person shall be liable for the payment of the taxes imposed by this chapter.

• C. The collector shall, upon a proper showing contained in the sworn statement, issue a license to such person claiming exemption under this section without payment to the city of the license tax required by this chapter.

• D. The collector, after giving notice and a reasonable opportunity for hearing to a licensee, may revoke any license granted pursuant to the provisions of this section upon information that the licensee is not entitled to the exemption as provided herein.

• (Prior code § 14.8; Ord. 1275 § 1, 1974)

The provisions of this chapter shall not be construed as requiring the procuring of any license for:

• A. Any fair, festival, bazaar, entertainment or enterprise given or conducted solely for the benefit of any church, for a period not to exceed one week, nor to any exhibition or entertainment given for the benefit of any church, school or amateur dramatic or literary society; or

• B. For any dance conducted by a social, fraternal or eleemosynary organization, where all the proceeds of such dance are retained by the organization.

• (Prior code § 14.9; Ord. 1275 § 1, 1974)

It is further provided that upon the written request of a majority of the members of the city council filed with the city clerk, any license provided for herein shall be issued free of charge to any person suffering from any physical or mental disability, or of an age that shall render him incapable of performing manual labor, to any poor woman dependent on her own efforts for her support, or to any number of persons working solely for the benefit of any worthy charity, or for a worthy public enterprise.

(Prior code § 14.10; Ord. 1275 § 1, 1974)

It is further provided that the provisions of this chapter shall not be construed as requiring the procuring of any license for selling, offering for sale, or taking orders for, or soliciting the sale of any farm products, including wood but not including dairy products, actually produced, raised or grown by the person so selling, offering for sale, or taking orders for, or soliciting the sale of any such farm products. The vehicle used by the farmer in the transportation or delivery of such farm products shall likewise be exempt from license hereunder; provided, however, that any person claiming the benefit of exemption under this section must, upon demand of the chief of police or the collector, file with the chief of police or collector his or her affidavit under oath stating facts sufficient to entitle him or her to such exemption. (Prior code § 14.11; Ord. 1275 § 1, 1974)

Every person required to have a license under the provisions of this chapter shall make application as hereinafter prescribed for the same to the collector and, upon payment of the prescribed license tax, the collector shall issue to such person a license which shall contain the following information:

• A. The name of the person to whom the license is issued;

• B. The business licensed;

• C. The place where such business is to be transacted and carried on;

• D. The date of expiration of such license; and

• E. Such other information as may be necessary for the enforcement of the provisions of this chapter.

Whenever the tax imposed under the provisions of this chapter is measured by the number of vehicles, devices, machines or other pieces of equipment used, or whenever the license tax is measured by the gross receipts from the operation of such items, the collector shall issue only one license; provided that he may issue for each tax period for which the license tax has been paid, one sticker, tag, plate or symbol for each item included in the measure of the tax or used in a business where the tax is measured by the gross receipts from such items.

(Prior code § 14.12; Ord. 1275 § 1, 1974)

• A. Upon a person making application for the license to be issued hereunder or for a newly established business, such person shall furnish to the collector a sworn statement upon a form provided by the collector, setting forth the following information:

  1. The exact nature or kind of business for which a license is requested;

  2. The place where such business is to be carried on and, if the same is not to be carried on at any permanent place of business, the places of residence of the owners of same;

  3. In the event that application is made for the issuance of a license to a person doing business under a fictitious name, the application shall set forth the names and places of residence of those owning said business;

  4. In the event that the application is made for the issuance of a license to a corporation or a partnership, the application shall set forth the names of residences of the officers or partners thereof;

  5. In all cases where the amount of license tax to be paid is measured by gross receipts, the application shall set such information as may be therein required and as may be necessary to determine the amount of the license tax to be paid by applicant;

  6. Any further information which the collector may require to enable him to issue the type of license applied for.

• B. If the amount of the license tax to be paid by the applicant is measured by gross receipts, he shall estimate the gross receipts for the period to be covered by the license to be issued. Such estimate, if accepted by the collector as reasonable, shall be used in determining the amount of license tax to be paid by the applicant; provided, however, the amount of license tax so determined shall be tentative only and such person shall, within 30 days after the expiration of the period for which such license was issued, furnish the collector with a sworn statement, upon a form furnished by the collector, showing the gross receipts during the period of such license and the license tax for such period shall be finally ascertained and paid in the manner provided by this chapter for the ascertaining and paying of renewal license taxes for other businesses after deducting from the payment found to be due the amount paid at the time such first license was issued.

• C. The collector shall not issue to any such person another license for the same or any other business until such person shall have furnished to him the sworn statement and paid the license tax as herein required.

(Prior code § 14.13; Ord. 1275 § 1, 1974)

In all cases, the applicant for the renewal of a license shall submit to the collector for his guidance in ascertaining the amount of the license to be paid by the applicant, a sworn statement upon a form to be provided by the collector, setting forth such information concerning the applicant's business during the preceding year as may be required by the collector to enable him to ascertain the amount of the license tax to be paid by said applicant pursuant to the provisions of this chapter.

(Prior code § 14.14; Ord. 1275 § 1, 1974)

• A. No statements shall be conclusive as to the matters set forth therein, nor shall the filing of the same preclude the city from collecting by appropriate action such sum as is actually due and payable hereunder. Such statement and each of the several items therein contained shall be subject to audit and verification by the collector or authorized employees of the city who are authorized to examine, audit and inspect such books and records of any licensee or applicant for license as may be necessary in their judgment to verify or ascertain the amount of license fee due.

• B. All persons subject to the provisions of this chapter shall keep complete records of business transactions, including sales, receipts, purchases and other expenditures, and shall retain all such records or examination by the collector. Such records shall be maintained for a period of at least three years. No person required to keep records under this section shall refuse to allow authorized representatives of the collector to examine said records at reasonable times and places.

(Prior code § 14.15; Ord. 1275 § 1, 1974)

It is unlawful for the collector or any person having an administrative duty under the provisions of this chapter to make known in any manner whatever the business affairs, operations or information obtained by an investigation of records and equipment of any person required to obtain a license or pay a license tax, or any other person visited or examined in the discharge of official duty, or the amount or source of income profits, losses, expenditures or any particular thereof set forth in any statement or application, or to permit any statement or application or copy of either, or any book containing any abstract or particulars thereof to be seen or examined by any person; provided, that nothing in this section shall be construed to prevent:

• A. The disclosure to, or the examination of records and equipment by, another city official, employee or agent for the collection of taxes for the sole purpose of administering or enforcing any provisions of this chapter or collecting taxes imposed hereunder;

• B. The disclosure of information to, or the examination of records by, federal or state officials or the tax officials of another city or county if a reciprocal arrangement exists, or to a grand jury or court of law upon subpoena;

• C. The disclosure of information and the results of the examination of records of particular taxpayers, or relating to particular taxpayers, or to a court of law in a proceeding brought to determine the existence or amount of any license tax liability of the particular taxpayers to the city;

• D. The disclosure, after the filing of a written request to that effect, to the taxpayer himself or to his successors, receivers, trustees, executors, administrators, assignees and guarantors, if directly interested, of information as to the items included in the measure of any paid tax, any unpaid tax or amounts of tax required to be collected, interest and penalties; further provided, however, that the city attorney approves each such disclosure and that the collector may refuse to make any disclosure referred to in this subsection when, in his opinion, the public interest would suffer thereby;

• E. The disclosure of the names and addresses of persons to whom licenses have been issued and the general type or nature of their business;

• F. The disclosure by way of public meeting or otherwise of such information as may be necessary to the city council in order to permit it to be fully advised as to the facts when a taxpayer files a claim for refund of license taxes or submits an offer of compromise with regard to a claim asserted against him by the city for license taxes, or when acting upon any other matter;

• G. The disclosure of general statistics regarding taxes collected or business done in the city. (Prior code § 14.16; Ord. 1275 § 1, 1974)

• A. If any person fails to file any required statement within the time prescribed or if, after demand therefor made by the collector, he fails to file a corrected statement, or if any person subject to the tax imposed by this chapter fails to apply for a license, the collector may determine the amount of license tax due from such person by means of such information as he may be able to obtain.

• B. If the collector is not satisfied with the information supplied in applications or statements filed, he may determine the amount of any license tax due by means of any information he may be able to obtain.

• C. If such a determination is made, the collector shall give notice of the amount so assessed by serving it personally or by depositing it in the United States mail, postage prepaid, addressed to the person so assessed at his last known address. Such person may, within 15 days after the mailing or serving of such notice, make application in writing to the collector for a hearing on the amount of the license tax. If such application is made, the collector shall cause the matter to be set for hearing within 15 days before the city council. The collector shall give at least 10 days' notice to such person of the time and place of hearing in the manner prescribed above for serving notices of assessment. The city council shall consider all evidence produced and shall make findings thereon, which shall be final. Notice of such findings shall be served upon the applicant in the manner prescribed above for serving notices of assessment.

(Prior code § 14.17; Ord. 1275 § 1, 1974)

Any person aggrieved by any decision of the collector with respect to the issuance or refusal to issue any license may appeal to the city council by filing a notice of appeal with the clerk of the council within 15 days after notice of the decision of the collector. The city council shall thereupon fix a time and place for hearing such appeal not later than 30 days after the notice of appeal is received by the clerk. The clerk of the council shall give notice to such person of the time and place of hearing by serving it personally or by depositing it in the United States mail, postage prepaid, addressed to such person at his last known address. The city council shall have authority to determine all questions raised on such appeal. No such determination shall conflict with any substantive provision of the ordinance codified in this chapter. (Prior code § 14.18; Ord. 1275 § 1, 1974)

In addition to all other power conferred upon him, the collector shall have the power, for good cause shown, to extend the time for filing any required sworn statement or application for a period not exceeding 30 days and, in such case, to waive any penalty that would otherwise have accrued, except that seven percent simple interest shall be added to any tax determined to be payable.

(Prior code § 14.19; Ord. 1275 § 1, 1974)

No license issued pursuant to this chapter shall be transferable; provided, that where a license is issued authorizing a person to transact and carry on a business at a particular place, such licensee may, upon application therefor and paying a fee of $5.00, have the license amended to authorize the transacting and carrying on of such business under said license at some other location to which the business is to be moved. Provided further, that transfer, whether by sale or otherwise, to another person under such circumstances that the real or ultimate ownership after the transfer is substantially similar to the ownership existing before the transfer, shall not be prohibited by this section. For the purpose of this section, stockholders, bondholders, partnerships or other persons holding an interest in a corporation or other entity herein defined to be a person, are regarded as having the real or ultimate ownership of such corporation or other entity. (Prior code § 14.20; Ord. 1275 § 1, 1974)

A duplicate license may be issued by the collector to replace any license previously issued hereunder which has been lost or destroyed, upon the licensee filing statement of such fact and, at the time of filing such statement, paying to the collector a duplicate license fee of $5.00. (Prior code § 14.21; Ord. 1275 § 1, 1974)

• A. Any licensee, transacting and carrying on business at a fixed place of business in the city, shall keep the license posted in a conspicuous place upon the premises where such business is carried on.

• B. Any licensee, transacting and carrying on business but not operating at a fixed place of business in the city, shall keep the license upon his person at all times while transacting and carrying on the business for which it is issued.

• C. Whenever identifying stickers, tags, plates or symbols have been issued for each vehicle, device, machine, or other piece of equipment included in the measure of a license tax, the person to whom such stickers, tags, plates or symbols have been issued shall keep firmly affixed upon each vehicle, device, machine or piece of equipment, the identifying sticker, tag, plate or symbol which has been issued therefor at such locations as are designated by the collector. Such sticker, tag, plate or symbol shall not be removed from any vehicle, device, machine or piece of equipment kept in use during the period for which the sticker, tag, plate or symbol is issued.

• D. No person shall fail to affix, as required herein, any identifying sticker, tag, plate or symbol to the vehicle, device, machine or piece of equipment for which it has been issued at the location designated by the collector.

• E. No person shall give away, sell or transfer any identifying sticker, tag, plate or symbol, referred to above, to another person or permit its use by another person.

• (Prior code § 14.22; Ord. 1275 § 1, 1974)

• A. Unless otherwise specifically provided, all annual license taxes under provision of this chapter shall be due and payable in advance on the first day of January of each year;

provided, that license taxes covering new operations commenced after the first day of January may be prorated for the balance of the license period.

• B. Except as otherwise herein provided, license taxes, other than annual, required hereunder shall be due and payable in advance as follows:

  1. Semiannual license taxes, measured by gross receipts, on the first day of January and the first day of July of each year;

  2. Quarterly license taxes, measured by gross receipts, on the first day of January, April, July and October of each year;

  3. Monthly license taxes, measured by gross receipts, on the first day of each and every month;

  4. Weekly flat rate license taxes on Monday of each week;

  5. Daily flat rate license taxes each day;

  6. Other flat rate license taxes are payable on the first day of business and, thereafter, on the first day of any applicable period.

(Prior code § 14.23; Ord. 1275 § 1, 1974)

• A. For failure to pay a license tax when due, the collector shall add a penalty of 20 percent of said license tax on the first day of each month after the due date thereof; provided, that the total amount of such penalty to be added shall in no event exceed 60 percent of the amount of the license tax due.

• B. No license or sticker, tag, plate or symbol shall be issued, nor one which has been suspended or revoked shall be reinstated or reissued, to any person who, at the time of applying therefor, is indebted to the city for any delinquent license taxes, unless such person, with the consent of the collector, enters into a written agreement with the city, through the collector, to pay such delinquent taxes plus 12 percent simple annual interest upon the unpaid balance in monthly installments, or more often, extending over a period of not to exceed one year.

• C. In any agreement so entered into, such person shall acknowledge the obligation owned to the city and agree that, in the event of failure to make timely payments of any installment, the whole amount unpaid shall become immediately due and payable and his current license shall be revocable by the collector upon 30 days notice. In the event legal action is brought by the city to enforce collection of any amount included in the agreement, such person shall pay all costs of suit incurred by the city or its assignee, including a reasonable attorney's fee. The execution of such an agreement shall not prevent the prior accrual of penalties on unpaid balances at the rate provided hereinabove, but no penalties shall accrue on account of taxes included in the agreement after the execution of the agreement during such time as such person shall not be in breach of the agreement.

• (Prior code § 14.24; Ord. 1275 § 1, 1974; Ord. 1789 § 1, 1984)

Where a license for revenue purposes has been issued to any business by the city and the tax paid therefor under the provisions of any ordinance heretofore enacted and the term of such license has not expired, then the license tax prescribed for said business by this chapter shall not be payable until the expiration of the term of such unexpired license. (Prior code § 14.25; Ord. 1275 § 1, 1974)

No refund of an overpayment of taxes imposed by this chapter shall be allowed in whole or in part unless a claim for refund is filed with the collector within a period of three years from the last day of the calendar month following the period for which the overpayment was made and all such claims for refund of the amount of the overpayment must be filed with the collector on forms furnished by him and in the manner prescribed by him. Upon the filing of such a claim and upon the determination by the collector that an overpayment has been made, he shall refund the amount overpaid.

(Prior code § 14.26; Ord. 1275 § 1, 1974)

• A. For every person selling any goods, wares or merchandise, or manufacturing and selling any goods, wares or merchandise at retail, or any person engaged in any business where the principal activity is the furnishing of services; or for every person conducting, managing, carrying on or engaging in any occupation not otherwise specifically taxed by other provisions of this chapter, the business tax shall be according to Schedule A.

• B. For the purpose of this section, a retail sale or sale at retail means a sale of goods, wares or merchandise for any purpose other than resale in the regular course of business. Retail sales shall include, but not be limited to, the following businesses:

Apparel shops—men and women

Appliance store

Automobile parts store

Bakery

Bar, tavern

Bicycle shop

Boat sales

Book store

Carpet shop

Clothing establishment

Coin and stamp shops

Concessionaire

Dairy

Delicatessen Department store Drive-in Drug store Feed store Florist, nursery Food market Furniture store Funeral headstones Gift shop Glass company Grocery store Gunsmith Hardware store Home furnishing store Jeweler Liquor store selling nonalcoholic items Lumber company Meat market Music store New car dealer Office supplies store Oil distributor Paint store Pet shop Pharmacy Printing shop Radio and TV sales Restaurants

Shoe store Snack shop Supermarket Tire sales and services

Used car dealer

Variety store.

C. Service businesses shall include, but not be limited to, the following businesses: Advertisement service

Air conditioning service Ambulance service Answering service Appliance repair Armored car service Auto body and fender shop Barber shop Beauty shop Billiard and pool parlor Bowling alley Carpet cleaning Car wash Caterers Cleaning, laundry, laundromat Coin-operated machines Day nursery Delivery service Dog care Employment agency Entertainment establishment Frozen food locker

Garage, repair shop

Gardeners Golf course Health spas Janitorial service Knitting and sewing shop Lawnmower service Locksmith Machine shop Newspaper publication Notary public Parking lot Photographer Radio or television stations Recycling Refrigeration service Rental service Service station Shoe repair shop Sign shop Stenographer, public Tailor Taxicab Theaters Tire repair service Towing service Training school Travel agency Tree service

Trucking service

Upholstery

Watch repair.

Text read from an image; its layout may differ:
SCHEDULE A
Business
Annual Gross Sales Class Tax
Under — $ 15,000 A $ 15.00
$ 15,001 — 30,000 B 30.00
30,001 — 60,000 C 40.00
60,001 — 100,000 D 50.00
100,001 — 140,000 E 60.00
140,001 — 200,000 F 70.00
200,001 — 250,000 G 85.00
250,001 — 325,000 H 100.00
325,001 — 500,000 I 150.00
500,001 — 1,000,000 J 200.00
1,000,001 and up K 250.00

(Prior code § 14.27; Ord. 1275 § 1, 1975; Ord. 1558 § 1, 1981)

For every person manufacturing and selling any goods, wares or merchandise at wholesale, or for every public utility except any public utility which makes an annual payment to the city under a franchise or similar agreement, the business tax shall be according to Schedule B:

Text read from an image; its layout may differ:
SCHEDULE B
No. of Employees Class Business Tax
1—2 L $30.00
3—5 M 50.00
6—10 N 80.00
11—43 O 80.00
(plus $5.00 per employee over 10)
44 and over P 250.00

(Prior code § 14.28; Ord. 1275 § 1, 1974)

For every person engaged in the business of renting or letting any apartment house containing three or more units; boardinghouse, dormitory, hotel, lodging house, motel or rooming house containing three or more rental units; convalescent hospital, nursing or rest home caring for three or more physically or mentally afflicted persons; or any renting or letting accommodations for dwelling, sleeping or lodging and not otherwise specifically provided for in this chapter, the business tax shall be according to Schedule C:

Text read from an image; its layout may differ:
SCHEDULE C
No. of Rental Units Class Business Tax
3—6 Q $15.00
7—12 R 30.00
12 and over S 30.00
(plus $1.25 per room over one)

(Prior code § 14.29; Ord. 1275 § 1, 1974)

For every person conducting, managing, carrying on or engaging in any occupation or similar occupation hereinafter enumerated, the business tax shall be according to Schedule D:

Auction houses

Card rooms

Itinerant merchant, peddler, solicitor, photographer

Street stands, including nonexempt produce sales

Firework stands and Christmas tree lots

Dances

Athletic events, lectures, shows, auto races, etc.

Housemoving.

Text read from an image; its layout may differ:
SCHEDULE D
Time Period Class Business Tax
Annual T $250.00
Quarterly U 75.00
Monthly V 30.00
Daily W 15.00

(Prior code § 14.30; Ord. 1275 § 1, 1974)

agent—Collection agency—Tax schedule for

§ 6.04.310. Commission professions—Broker.

• A. Commission Merchant or Broker. For the purpose of this section, the business of a commission merchant or broker shall be deemed to include the buying and selling of goods, wares or merchandise by a person to the extent that the person:

  1. Does not engage in the business of manufacturing, refining, fabricating, milling, treating or other processing of the goods, wares or merchandise bought and sold, and does not cause said goods, wares or merchandise to be manufactured, refined, fabricated, milled, treated or otherwise processed;

  2. Does not obtain or retain title to said goods, wares or merchandise except in one or more of the following situations: while such may be in transit, or for short periods of time before transportation commences or after it ceases; and

  3. Does not store or warehouse such goods, wares or merchandise except during one or more of the following situations: while such goods, wares or merchandise are actually in transit, or for short periods of time before transportation commences or after it ceases.

• B. Collection Agency. "Collection agency" means and includes all persons engaged directly or indirectly and as a primary or secondary object, business or pursuit, in soliciting claims for collection or in the collection of claims owed or due or asserted to be owed or due to another, and any person, when engaged in collecting accounts for another, where the employment is for one or more persons, shall be deemed to be engaged in the collection business within the meaning of this section. Any person using a fictitious name in collecting his own accounts receivable with the intention of conveying to the debtor that a third party has been employed, is a collection agency as contemplated by this section and, shall be subject to the provisions thereof. The term "collection agency" does not include attorneys-at-law, individuals regularly employed on a regular wage or salary in the capacity of credit men or in another similar capacity upon the staff of employees of any person not engaged in the business of a collection agency, banks, abstract companies doing an escrow business, duly licensed real estate brokers or agents doing a real estate business, nor a merchant-owned nonprofit credit association unless such are conducting a collection agency.

• C. Lending Money, Etc. Subject to the exceptions stated hereafter, for each person engaged in the business of lending money, advancing credit, or lending credit or arranging for the loan of money or advancing of credit or lending of credit for and on his own behalf or on behalf of any other person as principal, agent or broker, whether security of any kind is taken for such loan or advance or not; or purchasing or discounting or arranging for the purchase or discounting of any obligation or evidence of money due or to become due, whether such obligation or evidence is secured, guaranteed or not, and whether the person so purchasing or arranging for the purchase of the items aforesaid acts as principal, agent or broker.

• D. Tax Schedule—Professions. For every individual or person conducting, managing, carrying on or engaging in any profession or occupation hereinafter enumerated, the business tax shall be $100.00 per year:

Abstract title company

Accountant Advertising agent Architect Attorney Auditor Auctioneer Broker or commission agent Chemist Chiropodist Chiropractor Collection agency or agent Credit reporting bureau Dentist Engineer Finance company Mortician Money lender or broker Optician Optometrist Osteopath Pharmacist Psychiatrist Physician Psychologist Radio, television advertising Real estate broker Surgeon Tax consultant Veterinarian

X-ray or clinical laboratory

• E. General. The provisions of subsection D notwithstanding, every person engaged in the profession of accountant, architect, attorney, auditor, chiropodist, chiropractor, dentist, engineer, optician, optometrist, osteopath, pharmacist, psychiatrist, physician, psychologist, surgeon, veterinarian, X-ray or clinical laboratory technician, shall pay a license fee of $50.00 per year if he has been licensed to practice such profession by any state or country for two years or less.

(Prior code § 14.31; Ord. 1275 § 1, 1974)

For every person engaged in business as a contractor, the business tax shall be $100.00 per year or $50.00 dollars semiannually per general contractor, and $50.00 per year or $25.00 semiannually per subcontractor.

For the purposes of this chapter, a contractor is defined as any person who contracts with another person as a contractor or architect or registered civil engineer acting solely in his professional capacity who, in any capacity other than an employee of another, with wages as the sole compensation, undertakes to or offers to undertake to, or purports to have the capacity to undertake to, or submits a bid to, or does himself or by or through others, construct, alter, repair, add to, subtract from, improve, move, wreck or demolish any building, highway, road, railroad, excavation or other structure, project, development or improvement, or to do any part thereof, including the erection of scaffolding or other structures or works in connection therewith. (Prior code § 14.32; Ord. 1275 § 1, 1974)

Every person not having a fixed place of business within the city who makes retail deliveries of goods and services by motor vehicle within the city or who maintains, installs or repairs goods, wares or merchandise or equipment inside the city, or who provides a service not otherwise covered in this chapter, the business tax therefor shall be $50.00 annually or $30.00 semiannually for the first vehicle and $25.00 per year for each additional vehicle. (Prior code § 14.33; Ord. 1275 § 1, 1974)

For every person engaged in the business of renting space in an auction yard to marketers, the business tax shall be according to Schedule E.

Text read from an image; its layout may differ:
SCHEDULE E
Annual Gross Sales Class Tax
$0 $100,000 I $ 250.00
100,001—150,000 II 500.00
150,001—200,000 III 750.00
200,001—300,000 IV 1,000.00
300,001—400,000 V 1,250.00

Text read from an image; its layout may differ:
SCHEDULE E
Annual Gross Sales Class Tax
Over $400,000 1,500.00

For purposes of this section, the following definitions shall prevail:

"Marketer" means a person who rents space in the auction yard for the purpose of using such space for selling, at retail, services or goods, wares, merchandise or other personal property.

"Auction yard" means a business location at which:

1. The operator thereof rents space therein to marketers;

2. The space so rented is rented and used by such marketers for the purpose of selling at retail, services or goods, wares, merchandise or other personal property. No business licensed under this section shall be subject to a license under Sections 6.04.270 and/or 6.04.300; provided, however, that nothing herein shall be read to prevent the application of such sections to any marketer as defined by this section.

(Prior code § 14. 34; Ord. 1275 § 1, 1974)

• A. For every person conducting, managing, carrying on or engaging in the business of automobile wrecking or junkyard, the business tax shall be $200.00 annually.

• B. For the purpose of this section, "auto wrecker" means every person who buys, receives or acquires any motor vehicle as the term "motor vehicle" is defined in the Vehicle Code of the State of California, for the purpose of dismantling or disassembling, or who dismantles or disassembles any such motor vehicle, whether for the purpose of dealing in the parts thereof or for the purpose of selling or otherwise dealing in the materials of such vehicle or vehicles.

• C. 1. For the purpose of this section, a "junkyard" or "dealer" shall mean any person engaged in the business of buying and selling, or otherwise dealing in, articles commonly known or referred to as "junk" including, but not limited to, old or secondhand sacks, cans, bottles or metals, at a fixed place of business within the city.

  2. The term "junkyard" shall not apply to a recycling business wherein the recyclable material is purchased or collected and sold to a business engaged in converting the material, such as, but not limited to, aluminum cans, glass and paper, but excluding automobile parts, to produce a new product; provided, however, that no such material is sold for reuse in its original state.

(Prior code § 14.35; Ord. 1275 § 1, 1974; Ord. 1558 § 2, 1981)

• A. For every person conducting, managing, carrying on, or engaging in the business of a circus, carnival or fair, the business tax shall be $50.00 per day or $250.00 per week.

• B. For the purpose of this section, "circus" shall mean an exhibition or entertainments at which feats of horsemanship, acrobatic feats or trained or wild animals exhibited or displayed in the city, to which exhibition or entertainment an admission fee is charged, and which exhibition is conducted by a person having no regular established place of business in the city for the exhibition thereof.

• C. For the purpose of this section, "carnival" shall mean any fair, festival or like activity of a temporary nature having a concession or concessions. "Concession" is herein defined to include any booth or stand or any space, court or area at, or in which, any game or test of skill, science or amusement is offered and at, or in which, the public is permitted or invited to participate for a fee, charge or donation.

(Prior code § 14.36; Ord. 1275 § 1, 1974)

For every person conducting, managing or carrying on a pawnshop or acting as pawnbroker, the business tax shall be $100.00 per year.

For the purpose of this section, "pawnbroker" shall mean and include any person engaged in the business of receiving goods in pledge as security for a loan. (Prior code § 14.37; Ord. 1275 § 1, 1974)

For each person engaged in the business of leasing or renting space within any mobile home park or special occupancy trailer court, the business tax shall be $30.00 for the first 10 spaces or units, and $2.00 per unit thereafter.

As used herein, the term "mobile home park" or "special occupancy trailer park" shall be the same meaning as set forth in the Zoning Ordinance to be found in the offices of the city clerk or the planning department.

(Prior code § 14.38; Ord. 1275 § 1, 1974)

The collector may establish rules and regulations not inconsistent with the provisions of this chapter as may be necessary or desirable to aid in the enforcement of the provisions of this chapter.

(Prior code § 14.39; Ord. 1275 § 1, 1974)

Two types of business listings are available for purchase from the collector. A complete City of Roseville business listing, which provides a listing of all licensed businesses in the city, is available for $62.00. A new City of Roseville business listing, which provides a listing of those businesses issued a new or renewed business license during a particular month, is available for $16.50. Customers requesting that a listing be mailed will be subject to an additional $2.00 fee. Business listings will be provided in compact disc format when available. (Ord. 4325 § 1, 2006)