Ross Municipal Code § 3.24

3.24.020 Conditions for refunds. 3.24.030 Refund rejection--Action against town.

3.24.010 Refunds. No refund of any tax, fee, assessment or levy paid to or collected by the town shall be made except in accordance with the provisions of this chapter. (Ord. 470 §1(part), 1989).

3.24.020 Conditions for refunds. Except as provided in Section 3.20.060, no order for a refund under this chapter shall be made except on a claim:

(a) Verified under penalty of perjury by the person who paid the tax, their guardian, executor or administrator;

(b) Filed within one hundred twenty days after the making of the payment to be refunded. Provided, however, that a claim for refund of a payment made prior to adoption of this chapter may be filed within one hundred twenty days after the effective date of the ordinance codified in this chapter;

(c) Stating the grounds for each such refund. (Ord. 728 (part), 2025; Ord. 470 §1(part), 1989).

3.24.030 Refund resection--Action against town. If the town council rejects a claim for refund in whole or in part, the person who paid the taxes, their guardian, executor or administrator may, within sixty days after such rejection, commence an action against the town to recover the taxes, fees, assessments or levies which the town council has refused to refund. No such action shall be commenced or maintained unless a claim for refund shall have been filed in compliance with the provisions of this chapter, and no recovery shall be allowed in any such action upon a ground not asserted in the claim for refund. (Ord 728 (part), 2025; Ord. 470 §1(part), 1989).

Chapter 3.30

PARAMEDIC SERVICES TAX

Sections:

• 3.30.010 Authority, Purpose and Intent.

• 3.30.020 Special Tax Imposed.

• 3.30.030 Annual levy; Public Hearing.

• 3.30.040 Special Fund, Use of Tax Proceeds.

• 3.30.050 Collection.

• 3.30.060 Amendment.

• 3.30.070 Exemptions.

• 3.30.080 Termination of Provisions.

3.30.010 Authority, Purpose and Intent. Pursuant to the authority of Government Code Section 37100.5, and other applicable law, there is hereby levied and assessed a special tax by the Town of Ross on all improved parcels of real property in the Town of Ross for each fiscal year. It is the sole purpose and intent of this chapter to impose a special tax for paramedic services. (Ord. 655 (part), 2014).

3.30.020 Special Tax Imposed. A special tax for the purpose specified in Section 3.30.010 of this chapter shall be imposed on all developed parcels of real property in the Town of Ross for each fiscal year, commencing with fiscal year 2023-2024, as follows:

• a. Residential Uses: $94.50 per dwelling unit on a parcel for fiscal year 2023-24. Beginning with fiscal year 2023-24, the Town Council may approve an annual increase to said amount not to exceed $3.00 annually to a maximum of $103.50 for fiscal year 2026-27. For the purposes of this chapter, a dwelling unit means a building designed for or occupied by one family, including a dwelling unit under construction. A residential second unit duly registered with the Town of Ross, or any structure accessory to the primary dwelling, which is used for occupancy by family members, occasional guests, or servants, is not a dwelling unit for the purposes of this chapter.

• b. Non-Residential Uses: $94.50 per 1,500 square feet of structure on the parcel for fiscal year 2023-24. Beginning with fiscal year 2024-25, the Town Council may approve an annual increase to said amount not to exceed $3.00 annually to a maximum of $103.50 for fiscal year 2026-27.

The records of the Marin County Assessor as of March 1^st of each year shall determine the use and improvement of each parcel for the calculation of the special tax applicable to that parcel in the following fiscal year.

For the purposes of this chapter, the term “parcel” shall mean a parcel of real property having a separate assessor’s parcel number as shown on the last equalized assessment roll of Marin County. (Ord. 714 (part), 2022; Ord. 695 (part), 2018; Ord. 655 (part), 2014).

3.30.030 Annual levy; Public Hearing. The Town Council shall annually by three affirmative votes establish the amount of the special tax levy, in an amount that does not exceed the maximum amount specified in Section 3.30.020 of this chapter, as is required to provide the desired level of paramedic services. The special tax shall not be measured by value of the property. (Ord. 655 (part), 2014).

3.30.040 Special Fund, Use of Tax Proceeds. The proceeds of the special tax imposed by this chapter shall be placed in a special fund to be used solely for the purpose of providing paramedic services. (Ord. 655 (part), 2014).

3.30.050 Collection. The special tax imposed by this chapter shall be collected in the same manner, on the same dates, and shall be subject to the same penalties and interest as other charges and taxes fixed and collected by the County of Marin on behalf of the Town of Ross. Said special tax, together with all penalties and interest thereon, shall constitute a lien upon the parcel upon which it is levied until it has been paid, and said special tax, together with all penalties and interest thereon, shall, until paid, constitute a personal obligation to the Town of Ross by the persons who own the parcel on the date the tax is due. (Ord. 655 (part), 2014).

3.30.060 Amendment. The Town Council shall be empowered to amend this chapter by three affirmative votes of its members to carry out the general purposes of this chapter, to conform the provisions of this chapter to applicable state law, to modify the methods of collection, or to assign the duties of public officials under this chapter.

In no event shall the Town Council amend this chapter to increase the maximum amount of the special tax established in section 3.30.020, unless approved by two-thirds of the voters voting thereon. (Ord. 655 (part), 2014).

3.30.070 Exemptions. The special tax shall not be imposed upon any parcel that is exempt from the special tax pursuant to any provision of the Constitution or any paramount law. The Town Council by resolution may adopt exemptions to the special tax imposed by this chapter. (Ord. 655 (part), 2014).

3.30.080 Termination of Provisions. This chapter shall be null and void as of twelve o’clock midnight, June 30, 2027, and shall have no force and effect whatsoever after said time and date. Notwithstanding the previous sentence, section 3.30.050, relating to the collection and enforcement of liens or obligations for the special tax previously levied hereunder, shall continue in effect until such time as the collection and enforcement procedures have been completed. (Ord. 714 (part), 2022; Ord. 695 (part), 2018; Ord. 655 (part), 2014).

Chapter 3.32

SPECIAL TAX ACCOUNTABILITY MEASURES

The Town Manager shall annually file a special tax accountability report with the Town Council. The annual report shall contain both of the following: (a) the amount of funds collected and expended for each special tax imposed by the Town and (b) the status of any project required or authorized to be funded by such special tax, as required by California Government Code Section 50075.3, as such law is amended from time to time.

Section 1. The appropriations limit of the Town of Ross established under Article XIIIB, Section 6 of the California Constitution shall be increased by the proceeds received from the special tax imposed by this ordinance. Any future increases in the appropriations limit shall be approved by a majority vote of the voters voting thereon.

Section 2. If any provision of this ordinance or the application thereof to any person or circumstances is held invalid or unconstitutional by any court of competent jurisdiction, such invalidity or unconstitutionality shall not affect any other provision or applications, and to this end the provisions of this ordinance are declared to be severable. The Town Council, and the electorate by referendum, do hereby declare that they would have adopted this ordinance and each section, subsection, sentence, clause, phrase, part or portion thereof, irrespective of the fact that any one or more sections, subsections, clauses, phrases, parts or portions thereof, be declared invalid or unconstitutional.

Section 3. This ordinance shall be adopted and become effective only if approved by two-thirds of the voters voting thereon, at an election to be held on November 4, 2014.

Section 4. The Mayor is hereby authorized to attest to the adoption of this ordinance by signing where indicated below.

I hereby certify that the foregoing ordinance was PASSED, APPROVED AND ADOPTED by the people of the Town of Ross voting on the 4th day of November, 2014.

__________________________________ Elizabeth Brekhus, Mayor

ATTEST:

____________________________________ Linda Lopez, Town Clerk

(Ord. 655 (part), 2014).

TITLE 5

BUSINESS LICENSES AND REGULATIONS

Chapters:

• Note: Chapter 5.22 Antennas repealed by Ordinance No. 604 (2008).

  • Chapter 5.26 Telecommunications repealed by Ordinance No. 706 (2020).

Chapter 5.04

LICENSES*

Sections:

• 5.04.010 Collection and disposition of license taxes. 5.04.040 Business license administration.

• 5.04.070 Payment of license tax in advance.

• 5.04.080 Terms of issuance.

• 5.04.100 Disposition of funds collected.

• 5.04.110 Permit for assignment or transfer.

• 5.04.120 Exhibition of municipal licenses.

• 5.04.130 Liability.

• 5.04.140 Recovery of unpaid fees.

• 5.04.150 Affidavit of attachment.

• 5.04.155 Delegation of duties by town council.

• 5.04.160 Scope.

• 5.04.162 Definitions.

• 5.04.165 Evidence of doing business.

• 5.04.167 Constitutional apportionment.

• 5.04.170 Businesses licensed--Designated--Fees.

• 5.04.190 Rules and regulations.

• 5.04.200 Appeal.

• 5.04.210 Delinquent taxes--Penalty.

---

• For statutory provisions authorizing a town to license businesses, see Gov. C.A. §37101. See also, Bus. & Prof. C.A. §§16000--16003.

5-1

5.04.010 Collection and disposition of license taxes. All licenses imposed by this code upon any business transacted and carried on in the town, and upon any shows, exhibitions or lawful games carried on therein, shall be issued, and the license taxes upon the same collected, disposed of and accounted for as in this chapter provided. (Prior code §6100).

5.04.040 Business license administration. The town manager or the town manager's designee shall collect all business license taxes, shall issue business licenses annually, and shall maintain a record of licenses issued. (Ord. 587 §2, 2004: Ord. 424 §5(part), 1980; prior code §6103).

5.04.070 Payment of license tax in advance. All license taxes shall be payable to the collector in advance, at their office in the town hall, and every person required by this chapter to procure a license and pay a license tax must procure the license and pay the tax without any prior tender of the license or prior demand for the tax. If any such license tax is not so paid when it falls due as herein provided, the collector shall add and collect twenty-five percent thereof to the amount of the license tax as a penalty for nonpayment. If any such license tax is not paid within thirty days after it becomes due, the collector as license collector shall add forty percent thereof to the amount of the license tax as a penalty for nonpayment. (Ord. 728 (part), 2025; Ord. 424 §5(part), 1980; prior code §6106).

5.04.080 Terms of issuance. All licenses shall be issued for the period of one year, commencing on the first day of January. The full amount of the license tax shall be paid for the year during which it first became due and payable, and no allowance shall be made for any portion of the year that may have elapsed prior to the time the license tax first became due. (Ord. 587 §3, 2004: Ord. 424 §1, 1980; Ord. 397 §1, 1978: Ord. 294 §1, 1969: prior code §6107).

5.04.100 Disposition of funds collected. All licenses collected under the provisions of this code shall, unless herein otherwise expressly provided, be placed to the credit of the general fund. (Prior code §6109).

5.04.110 Permit for assignment or transfer. No license granted or issued under any of the provisions of this code shall be in any manner assignable or transferable, or authorize any person other than is therein mentioned or named to do business or authorize any other business than is therein mentioned or named to be done or transacted, or at any place other than is therein mentioned or named, without permission from the collector endorsed thereon. The collector shall, at the time of granting such permission, immediately record such change or transfer upon the proper register and notify the clerk thereof. (Ord. 424 §5(part), 1980; prior code §6110).

5.04.120 Exhibition of municipal licenses. Every person having a municipal license shall conspicuously exhibit it at all times, while in force, at their place of business, and shall produce it when applying for a renewal or when requested by the collector or any of their deputies. (Ord. 728 (part), 2025; Ord. 424 §5(part), 1980; prior code §6111).

5.04.130 Liability. Every person now or hereafter liable to pay any license, license tax or fee, under this code shall be liable in a civil action in the name of the town, for the amount of the license, license tax, or fee. (Prior code §6112).

5.04.140 Recovery of unpaid fees. The amount of any license, license tax, or fee required to be paid by the provisions of this code, and now or hereafter remaining unpaid by the

• 2 -

person liable to pay it, shall be, and be deemed a debt due the town. The collector is authorized and empowered to direct suit to be brought by the town attorney, and upon such direction or request, the town attorney is authorized and required to bring suit in the name of the town for the recovery of the amount of the license, license tax or fee, against any person liable to pay it. (Ord. 424 §5(part), 1980; prior code §6113).

5.04.150 Affidavit of attachment. The town attorney or collector, on behalf of the town, may make the necessary affidavit for an attachment. In case of a recovery by the plaintiff, twenty-five dollars damages shall be added to the judgment as costs to be collected from the defendant. (Ord. 424 §5(part), 1980; prior code §6114).

5.04.155 Delegation of duties by town council. The town council may, by resolution, delegate to any officer of the town the duties and functions under this chapter to the director of public works or any other officer named herein. (Ord. 424 §2, 1980: Ord. 300 §1, 1969).

5.04.160 Scope. It is unlawful for any person to engage in, conduct, transact, or carry on, within the town, any business, trade, occupation, or calling specified in this title, unless a license therefore first has been procured from the town, and the license tax imposed thereon has been paid. (Ord. 728 (part), 2025; Ord. 251 §1(part), 1966: prior code §6200).

5.04.162 Definitions. As used in this chapter:

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

"Collector" means the town manager or other town official acting as the town manager's designee.

"Gross receipts" mean and include 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:

1. 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 they are 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;

• 3 -

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.

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

"Sale" means and includes the transfer, in any manner or by any means whatsoever, of title to property for 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" means an affidavit sworn to before a person authorized to take oaths, or a declaration or certification made under penalty of perjury. (Ord. 728 (part), 2025; Ord. 587 §4, 2004; Ord. 424 1980).

5.04.165 Evidence of doing business. When any person shall by use of signs, circulars, cards, telephone book, or newspapers, advertise, hold out, or represent that they are in business in the town, or when any person holds an active license or permit issued by a governmental agency indicating that they are in business in the town, and such person fails to deny by a sworn statement given to the collector that they are not conducting a business in the town, after being requested to do so by the collector, then these facts shall be considered prima facie evidence that they are conducting a business in the town. (Ord. 728 (part), 2025; Ord. 424 §5(part), 1980: Ord. 294 §3, 1969).

5.04.167 Constitutional apportionment. (a) The license taxes provided for by this chapter shall be applied so as not to cause an undue burden on interstate commerce or be in violation of the equal protection and due process clauses of the Constitutions of the United States and the state of California.

(b) In any case where a license tax is believed by an applicant to be in violation of any constitutional provision, the applicant may apply to the collector for an adjustment. Such application may be made before, at, or within six months after payment of the tax.

(c) The applicant shall, by declaration under penalty of perjury, supporting documents, or sworn testimony, describe the nature of the business and the gross volume or estimated gross volume of the business and other information the collector deems necessary or additional information the applicant may wish to submit in order to properly determine the extent, if any, the tax should be adjusted. The collector shall conduct a hearing and after having obtained the written approval of the town attorney, fix the license tax to be imposed on the applicant in an amount apportioned to the business actually conducted within town limits; if the license tax has already been paid, collector shall order a refund of the amount over the license tax so fixed. Collector's determination shall be in writing and supported by findings of fact. In fixing the license tax to be imposed, the collector may base the license tax upon a percentage of the gross receipts of the business conducted within the town limits or use another measure or method applicable to the particular business to assure the license tax imposed is not only accurately apportioned but uniform with the amount(s) imposed on businesses of like nature. Collector may require an applicant to submit a declaration under penalty of perjury every three months attesting to the gross receipts of the business conducted within the town limits should collector determine

• 4 -

the gross receipts measure of the license tax to be the most accurate basis for imposing the tax and such frequent declarations necessary to determine the measure of the tax. (d) A license tax measured by gross monthly receipts shall be as follows:

(Ord. 455 §1, 1985: Ord. 424 §4, 1980).

5.04.170 Businesses licensed--Designated--Fees. Every person who engages in, conducts, transacts or carries on, within the town, any business, trade, occupation or calling herein specified, shall procure a license therefore from the town, and shall pay the license tax thereon hereinafter designated, as follows:

(a) Persons or Business Entities Having a Fixed Place of Business Within the Town. Those persons or business entities having a fixed place of business within the town shall pay an annual business license tax apportioned to the actual amount of business transacted within town limits. Collector, in determining the amount of the tax, shall use the gross receipts of the business transacted within the town limits based on the schedule and other applicable provisions set forth in Section 5.04.167. In lieu thereof, any such person or business may elect to pay a flat annual business license tax as specified by resolution adopted by the town council.

(b) Business Entities or Persons Not Having a Fixed Place of Business Within the Town. Business entities or persons not having a fixed place of business within the town shall pay an annual business license tax, apportioned to the actual amount of business transacted within town limits. Collector, in determining the amount of tax, shall use the gross receipts of the business transacted within town limits based on the schedule and other applicable provisions set forth in Section 5.04.167. In lieu thereof, any such business entity or person may elect to pay a flat annual business license tax as specified by resolution.

(c) Exemptions. Nothing in subsections (a) or (b) of this section shall apply to any person or business entity transacting any business exempted by the Constitution or applicable statutes of either the United States or the state of California from payment to municipal corporations of business license taxes therein prescribed. The following specific exemptions are applicable:

(1) Any physically disabled person exempt from business licenses under any law of the state of California;

(2) Any recognized charitable nonprofit organization recognized as such under Section 5.01(c)(3) of the Internal Revenue Code. (Ord. 728 (part), 2025; Ord. 455 §§2, 3, 1985; Ord. 449 §1(1), 1985).

5.04.190 Rules and regulations. The collector may make rules and regulations not in- consistent with the provisions of this chapter as may be necessary or desirable to aid in the enforcement of the provisions of this chapter. (Ord. 424 §5(part), 1980; Ord. 294 §4, 1969).

5.04.200 Appeal. Any person aggrieved by any decision of the collector with respect to the issuance or refusal to issue a business license may appeal to the council by filing a notice of appeal with the clerk. The council shall thereupon fix a time and place for hearing the appeal. The clerk shall give notice to the person of the time and place of the hearing by mailing notice, postage paid, to the appellant at their last known address. The council shall have authority to

• 5 -

determine all questions raised on such appeal. No such determination shall conflict with any substantive portion of this chapter. (Ord. 728 (part), 2025; Ord. 587 §5, 2004: Ord. 424 §5(part), 1980; Ord. 294 §5, 1969).

– 5.04.210 Delinquent taxes Penalty. For failure to pay a license tax when due, the collector shall add a penalty of twenty-five percent of the license tax, except if the license tax is thirty days, or more, overdue, the penalty shall be thirty percent of the license tax. Any person violating any of the provisions of this chapter or knowingly or intentionally misrepresenting to any officer or employee of this town any material fact in procuring the license or permit herein provided for is guilty of a misdemeanor, and upon conviction thereof shall be punishable by a fine of not more than one hundred dollars or by imprisonment in the county jail for a period of not more than thirty days, or by both such fine and imprisonment. (Ord. 424 §5(part), 1980; Ord. 294 §6, 1969).

• 6 -

Chapter 5.06

CARRYOUT BAGS

Sections:

• 5.06.010 Definitions. 5.06.020 Plastic carryout bags prohibited. 5.06.030 Permitted bags. 5.06.040 Regulation of recyclable paper carryout bags.

• 5.06.050 Use of reusable bags. 5.06.060 Exempt customers. 5.06.070 Operative date. 5.06.080 Enforcement and violation--penalty. 5.06.090 No conflict with federal or state law. 5.06.100 Severability. 5.06.110 No conflict with federal or state law.

5.06.010 Definitions. The following definitions apply to this Chapter:

A. “Checkout bag” means a carryout bag intended to convey or protect goods, products or packaged food products provided by a store to a customer at the point of sale.

B. “Customer” means any person purchasing goods from a store.

C. “Operator” means the person in control of, or having the responsibility for, the operation of a store, which may include, but is not limited to, the owner of the store.

D. “Plastic carryout bag” means any bag made predominantly of plastic derived from either petroleum or a biologically-based source, such as corn or other plant sources, which is provided to a customer at the point of sale. “Plastic carryout bag” includes compostable and biodegradable bags but does not include reusable bags or product bags.

E. “Postconsumer recycled material” means a material that would otherwise be destined for solid waste disposal, having completed its intended end use and product life cycle. “Postconsumer recycled material” does not include materials and by-products generated from, and commonly reused within, an original manufacturing and fabrication process.

F. “Product bag” means any bag without handles used exclusively to carry produce, meats, or other food items such as bulk foods to the point of sale inside a store or to prevent such food items from coming into direct contact with other purchased items.

G. “Recyclable” means material that can be sorted, cleansed, and reconstituted using available recycling collection programs for the purpose of using the altered form in the manufacture of a new product. “Recycling” does not include burning, incinerating, converting, or otherwise thermally destroying solid waste.

H. “Recyclable paper carryout bag” means a paper bag that meets all of the following requirements:

1. contains no old growth fiber,

2. is one hundred percent (100%) recyclable overall and contains a minimum of forty percent (40%) post-consumer recycled material;

3. is capable of composting, consistent with the timeline and specifications of the American Society of Testing and Materials (ASTM) Standard D6400;

4. is accepted for recycling in curbside programs in the City;

• 5 has printed on the bag the name of the manufacturer, the location (country) where

the bag was manufactured, and the percentage of postconsumer recycled material used; and

6. displays the word “Recyclable” in a highly visible manner on the outside of the bag. (Ord. 656 (part), 2014).

• I. “Reusable bag” means a bag with handles that is specifically designed and

• manufactured for multiple reuse and meets all of the following requirements:

  1. has a minimum lifetime of 125 uses, which for purposes of this subsection, means the capability of carrying a minimum of 22 pounds 125 times over a distance of at least 175 feet;

  2. has a minimum volume of 15 liters;

  3. is machine washable or is made from a material that can be cleaned or disinfected; 4. does not contain lead, cadmium, or any other heavy metal in toxic amounts; 5. has printed on the bag, or on a tag that is permanently affixed to the bag, the name of the manufacturer, the location (country) where the bag was manufactured, a statement that the bag does not contain lead, cadmium, or any other heavy metal in toxic amounts, and the percentage of postconsumer recycled material used, if any; and

  4. if made of plastic, is a minimum of at least 2.25 mils thick.

J. “Single Use Carryout Bag” means a bag made of plastic, paper, or other material, that is provided by a store to a customer at the point of sale that is not a reusable bag and does not meet the requirements of a reusable bag. A “single use carryout bag” does not include a “product bag” or a bag provided by a pharmacy pursuant to Chapter 9 (commencing with Section 4000) of Division 2 of the California Business and Professions Code to a customer purchasing a prescription medication.

• K. “Store” means a retail establishment located within the incorporated area of Ross that

• meets any one or more of the following definitions:

  1. A full-line, self-service retail store with gross annual sales of two million dollars ($2,000,000), or more, that sells a line of dry grocery, canned goods, or nonfood items and some perishable items;

  2. A store of at least 10,000 square feet of retail space that generates sales or use tax pursuant to the Bradley-Burns Uniform Local Sales and Use Tax Law (Part 1.5 (commencing with Section 7200) of Division 2 of the Revenue and Taxation Code) and that has a pharmacy licensed pursuant to Chapter 9 (commencing with Section 4000) of Division 2 of the Business and Professions Code; or

  3. A drug store, pharmacy, supermarket, grocery store, convenience food store, foodmart, or other entity engaged in the retail sale of a limited line of goods that includes milk, bread, soda, and snack foods, including those stores with a license issued by the Department of Alcoholic Beverage Control.

(Ord. 656 (part), 2014).