San Fernando Municipal Code Div. 2 Schedule

Subject to all of the sections of division 1 of this article, a license is required to be obtained by every person engaged in any of the businesses, trades, callings or professions specified in this division, and for such license a fee is imposed in the amount prescribed in this division.

(Code 1957, § 12.50)

(a) For every person who lets or permits, upon premises over which he has control, the use or operation of any amusement device, machine, video game, pinball machine or apparatus, except such machines, devices, games or apparatus as are described and referred to in section 22-110, 22-121 or 22-149 of this division, and the operation or use of which results from or is permitted or allowed by the insertion of any coin, slug or token of value into the machine, device, game or apparatus or any device attached thereto or by the payment of any fee, the fee shall be $150.00 per machine per year or fractional part thereof for each such premises or location where the use of any such machine, device, game or apparatus is let or permitted, whether or not such person is the owner of such machine, device, game or apparatus.

(b) The term "person" as used in this section shall include the following:

(1) Any owner of any such machine, device, apparatus, game, table or board.

(2) The person in whose place of business any such machine, device, apparatus, game, table or board is placed for use by the public.

(3) Any person having control over such machine, equipment or device, game, table or board.

However, the payment of any such fee or other license fee therefor under any other section of this article by any person enumerated in subsection (b)(1), (2) or (3) of this section shall be deemed compliance with this section.

(c) Each such apparatus, machine, device, pin marble game, table or board of the kind or character referred to in this section shall have stamped upon the apparatus, machine, device, pin marble game, table or board a serial number to identify such machine, and any license issued pursuant to this section shall be issued for a particular machine, apparatus, device or any pin marble game, table or board. Such license shall be affixed upon the machine for which it was issued in a conspicuous place and shall remain upon such machine, device, apparatus, pin marble game, table or board until a new and different license is issued for such machine, device, apparatus, pin marble game, table or board. No license shall be transferable to any person or from one machine, apparatus or device to another.

(Code 1957, § 12.51)

Cross reference— Amusements and entertainments, ch. 10.

Every person operating an amusement park within any grounds, garden or enclosure wherein shows, exhibitions or amusements of any character are presented, shown or staged shall pay a license fee of $775.00 per quarter.

(Code 1957, § 12.52)

Cross reference— Amusements and entertainments, ch. 10.

(a) Every person engaged in the business of conducting or operating a Ferris wheel, scenic railway, or any ride by boat or car for the amusement of the public, any merry-go-round, swing, or similar device shall pay a license fee of $120.00 per year or fractional part thereof.

(b) This section shall not apply to the holder of a license authorizing the conduct of an amusement park licensed under other sections of this article.

(Code 1957, § 12.53)

Cross reference— Amusements and entertainments, ch. 10.

Every person who lets or permits, upon premises over which he has control, an arcade wherein five or more coin-operated or slug-operated amusement machines are maintained or one or more coin-operated or slug-operated still or motion picture machines, projectors or similar contrivances are maintained and which are not otherwise specifically licensed or specifically exempted from a license by any other section of this article shall pay a license fee of $300.00 per year.

(Code 1957, § 12.53.1)

Every individual person who, as an employee or as an independent contractor, engages in the business of auctioneer shall pay a license fee of $240.00 per year or fractional part thereof.

(Code 1957, § 12.54)

The license fee for an open air automobile parking place, storage lot or storage place where motor vehicles are parked or stored and when a charge is made directly or indirectly for such parking or storage shall be $30.00 per year or fractional part thereof.

(Code 1957, § 12.55)

Cross reference— Traffic and vehicles, ch. 90.

Any person engaged in the business of letting the use of any passenger automobile or motor-propelled vehicle for the carriage of persons, to be driven by and to be routed under the direction of the person hiring the automobile or vehicle, shall pay a license fee of $30.00 per year per vehicle.

(Code 1957, § 12.56)

Every person engaged in the business of automobile wrecking shall pay a license fee of $150.00 per year or fractional part thereof.

(Code 1957, § 12.57)

(a) Every person operating any bowling alley; pingpong court; skeeball machine, alley or court; or any shuffleboard table or court or pool or billiard table having less than 24½ square feet of playing surface or who, in the conduct of any business, uses, operates or maintains any such alley, court, table or machine or rents or lets the use of any such alley, court, table or machine for the purpose of being used in playing any of such games and which is not otherwise licensed or specifically exempted from license by any other section of this article shall pay a fee of $25.00 per year or fractional part thereof for each such alley, court, table or machine. However, the provisions of this section as to pool or billiard tables shall apply only where there is only one such table in any premises and where the operation and maintenance thereof is not the principal activity of the premises where such a table is located.

(b) Nothing in this section or this article shall require the payment of a fee for engaging in the activities licensed in this section when engaged in by a bona fide nonprofit social club which is organized for social purposes and not for profit and which maintains or operates the facilities required for the members of the club as incidental to the purpose of the club and not as a primary purpose thereof

(Code 1957, § 12.58)

Any person promoting or staging any boxing (amateur) or wrestling event or exhibition in any structure or arena shall pay a license fee of $25.00 for each such exhibition or contest.

(Code 1957, § 12.59)

(a) Definitions. The following words, terms and phrases, when used in this section, shall have the meanings ascribed to them in this subsection, except where the context clearly indicates a different meaning:

Base weeks means the third week in January, the third week in April, the second week in July, and the first week in October; provided, however, that the city clerk may, from time to time, order that there be substituted in lieu of any of the four weeks designated in this definition the week next preceding or next succeeding such designated week. If any such order by the clerk occurs, the operator shall be notified thereof at least ten days prior to the first day of the substituted week.

Bus means and includes any motorbus, motorcoach, trolley bus, omnibus, passenger stage, or similar vehicle using either a self-contained source of power or power obtained from another source such as an overhead trolley system, not operated upon fixed tracks or rails, and primarily designed for the transportation of more than seven passengers, excluding the driver.

Bus revenue mile means the operation, for one mile, of a bus then and there made available for use as a common carrier in the transportation of persons or property for hire.

Gross receipts means the same as that set forth in section 22-27 of this article and includes the total gross receipts of the operator, together with the full cash value of any consideration received in a form other than cash, from the following:

(1) The transportation of persons and property by bus, as a common carrier, and from advertising and all other privileges or services in, on or by buses while being so operated, including receipts from the sale of tokens, tickets and passes, and from all contracts, by the terms of which the operator agrees to furnish transportation by bus, as a common carrier, whether or not such transportation is actually furnished; and

(2) The rental, of any bus operated in this city as a common carrier, or of property operated, installed or maintained in any street in the city for use in connection with the operation of any bus as a common carrier, or from permitting others to use or occupy any part thereof, and from allowing others any privilege whatsoever with respect thereto; provided, however, that for any operator transporting passengers in areas outside this city, only that proportion of subsection (1) of this definition shall be included, which number of bus revenue miles operated in this city in the last four consecutive base weeks, the latest of which terminates within the next preceding license period bears to the total number of bus revenue miles operated in such base weeks.

Operator means any person engaging in business, either directly or indirectly, as a common carrier in the transportation of persons by bus upon any street in this city.

Week means a Sunday and the next six succeeding days.

(b) Transporting. Every person engaged in the business of transporting persons as a common carrier for hire, by bus, upon or over any street in this city, which business includes the loading or discharging of passengers on the city streets, shall pay for each calendar year or portion thereof or, if required by the city clerk, for each calendar quarter or portion thereof, a sum equal to 2½ percent of the gross receipts of the next preceding license period, but not less than $25.00 per year or $6.25 per quarter, as the case may be.

(c) Exemption. This section shall not apply to the following:

(1) Any municipal corporation or other political entity.

(2) The gross receipts derived from or the bus revenue miles traveled by any bus which is being operated solely pursuant to any license issued under any other section of this article.

(3) The business of operating buses in this city pursuant to a franchise granted by city ordinance, which franchise provides for payment to the city of not less than 2½ percent of the gross receipts. The exemption extended by this subsection shall not apply to all such franchise operations commencing January 1, 1955.

(Code 1957, § 12.60)

Any person collecting, buying, selling or otherwise dealing in scrap metal, rags, papers, junk, rubbish, waste material or refuse matter of any kind, who does not have a fixed place of business in the city, shall pay a license fee of $200.00 per year or fractional part thereof.

(Code 1957, § 12.61)

(a) Any person buying, selling, collecting or otherwise dealing in used or secondhand rags or paper, at a fixed place of business in the city, shall pay a license fee of $200.00 per year or fractional part thereof.

(b) The fee for persons buying, selling, collecting or otherwise dealing in articles commonly known or referred to as junk, excepting only rags or paper, and including, but not limited to, old or secondhand sacks, cans, bottles or metals, at a fixed place of business in the city, shall be $240.00 per year or fractional part thereof. However, a person licensed under this subsection may deal in the commodities or materials mentioned in subsection (a) of this section without obtaining an additional license under subsection (a) of this section.

(c) Any person carrying on a salvage and conversion plant operation, including the manufacture and sale of byproducts, shall pay a license fee of $1,000.00 per year or fractional part thereof.

(Code 1957, § 12.62)

Every person engaged in the operation, maintenance or conducting of a card room or social card club, as defined by section 10-106, shall pay a license fee of $500.00 per quarter or any portion thereof, plus an additional $150.00 per quarter or any portion thereof for each playing table or unit used in the licensed premises, payable quarterly in advance.

(Code 1957, § 12.125)

(a) Definitions. The following words, terms and phrases, when used in this section, shall have the meanings ascribed to them in this subsection, except where the context clearly indicates a different meaning:

Carnival means any fair, festival, bazaar, entertainment, exhibition, amusement, or like activity, whether having concessions or not or whether or not at which, in conjunction with which, or adjacent to which a ride, such as a merry-go-round, Ferris wheel, swing, miniature train, or any other similar device, is operated.

Concession means any booth, stand or space at which any game of skill or amusement is offered and in which the public is permitted or invited to participate for a charge.

Person operating and conducting the ride device means the person operating and conducting the carnival. However, if the ride device operated at the carnival or such ride device together with equipment for operating a concession has been leased, furnished or otherwise supplied to any person or organization for operation by such person or organization in connection with or adjacent to the carnival, the lessor or supplier of such device or of such device and such equipment is defined to be the person operating or conducting the carnival, and he shall pay the license fee provided in this section. If there is no ride device operated at, adjacent to, or in conjunction with the carnival, the person operating or conducting the games of skill and chance is defined to be the person operating and conducting the carnival. If the games operated at the carnival or such games together with the equipment for operating a concession have been leased, furnished or otherwise supplied to any person or organization for operation by such person or organization in connection with or adjacent to the carnival, the lessor or supplier of such games or such games and such equipment is defined to be the person operating or conducting the carnival, and he shall pay the license fee provided in this section. If there is more than one such operator or conductor, each shall be jointly and severally liable for the payment of the license fee.

(b) License fee. Any person conducting or operating any carnival shall pay a license fee of $150.00 for the first day and $100.00 for each additional day.

(c) Exemption. If any person otherwise exempt from license fees under this section by virtue of section 22-65 of this article uses in connection with any such carnival any ride such as a merry-go-round, Ferris wheel, swing, miniature train, or any other similar device for which any consideration of any kind, in any form, is paid, whether by rental, percentage of the gross receipts, any share of the profit, or otherwise, the license fees provided in this section shall be paid, notwithstanding section 22-65 of this article.

(Code 1957, § 12.63)

Cross reference— Streets, sidewalks and other public places, ch. 74.

Every person engaged in the business of pumping, cleaning or draining of cesspools shall pay a license fee of $50.00 per year for each vehicle used in such business.

(Code 1957, § 12.64)

Every person cashing payroll checks for a fee or charge and every person whose business consists, in whole or in part, of cashing checks for others for a fee or charge shall pay a license fee of $120.00 per year or fractional part thereof.

(Code 1957, § 12.65)

Any person selling or offering for sale Christmas trees at retail and not from a fixed place of business dealing in other commodities and previously licensed under subsection 22-142(2) of this division shall pay a license fee of $50.00 per quarter or fractional part thereof.

(Code 1957, § 12.66)

The license fee for conducting a circus or similar exhibition shall be $250.00 per day.

(Code 1957, § 12.67)

(a) Every person who lets or permits, upon premises over which he has control, the use of any coin-operated phonograph, television instrument, radio or other device for the playing or furnishing of music or other programs, the operation of which results from the insertion of a coin, slug or token of value, whether placed or inserted directly into such machine or into a device causing its operation, and which is not otherwise licensed or specifically exempted from a license by any other section of this article, the license fee shall be $25.00 per year or fraction thereof for each such premises or location where the use of any such machine or device is permitted, whether or not such person is the owner of such machine or device.

(b) Subsection (a) of this section shall not be deemed to apply to the installation of any such device in any room used solely for dwelling purposes and installed for the use of the occupants thereof. However, the maintenance or operation of any such coin-operated machine installed for use by occupants of dwelling quarters, when maintained or operated for profit or gain, shall be subject to a license under section 22-122 of this division.

(Code 1957, § 12.68)

(a) Every person maintaining or operating any coin-operated scales, weighing device, baggage-checking device, radio or any other coin-operated machine or device, whether or not of the same general character as those specifically enumerated in this subsection, which renders any service or furnishes any program or information in return for a coin or token of value, installed or maintained for profit or gain, the operation of which machine or device is not otherwise specifically licensed or specifically exempted from a license under any other section of this article, shall pay a license fee in the sum of $6.00 per machine per year or fractional part thereof for machines requiring $0.05 or more for the operation thereof, and $3.00 per machine per year or fractional part thereof for machines requiring less than $0.05 to operate.

(b) Nothing in this section shall be construed to require the payment of any license fee under this section for the operation of any automatic telephone or any coin box for the receipt of fares on any carrier or any other coin-receiving device, the use of which is merely incidental to the conduct of another business operating under any franchise or under any occupational license expressly granted or issued therefor under any other section of this Code or city ordinances or under any other section of this article.

(c) Every person who has a business interest in the maintenance of any machine, the operation of which is subject to license under this section, and who receives the profit of any share thereof from its operation or who, for profit or gain, permits its maintenance in his place of business or who maintains the machine or lets its use in another's place of business for either a fixed or variable charge or recompense shall be deemed to be in the business of operating the machine and shall be liable for the payment of the license fee established in this section. Where two or more persons are interested financially in the maintenance or operation of any such machine, the payment of the license fee imposed by any one of them shall constitute full compliance with this section.

(d) The city clerk shall issue one stamp or label for each machine operated by any licensee, which shall be affixed thereto to indicate that the required fee has been paid for each current year. The clerk shall seal the coin opening or slot on each machine not bearing such a label after the penalty for nonpayment of the fee has accrued under this article. It shall be unlawful for any person to break any seal affixed pursuant to this subsection without written authorization to do so issued by the clerk.

(Code 1957, § 12.69)

The license fee for conducting a cold storage warehouse or refrigerating plant for the purpose of storing fruits, vegetables, meat, fish, eggs or dairy products, shall be $72.00 per year, plus $6.00 per year for each 1,000 square feet or fractional part thereof of floor area of such warehouse or plant in excess of 2,500 square feet.

(Code 1957, § 12.70)

(a) The license fee for conducting a collection agency shall be $75.00 per year for the first $25,000.00 or less of gross receipts, plus $3.00 per year for each additional $1,000.00 or fractional part of such gross receipts.

(b) In computing the license fee imposed by this section, there shall be deducted from gross receipts the amount received as the result of collections made outside the state.

(Code 1957, § 12.71)

Every commission merchant or broker shall pay a license fee of $15.00 per year for the first $5,000.00 or less of gross receipts of such business, plus $3.00 per year for each additional $1,000.00 or fractional part thereof.

(Code 1957, § 12.72)

(a) Definitions. The following words, terms and phrases, when used in this section, shall have the meanings ascribed to them in this subsection, except where the context clearly indicates a different meaning:

Contractor means any person, except an owner, who contracts for a project with another person who is licensed by the state as a contractor or architect or registered civil engineer acting solely in his professional capacity, who, in any capacity other than as 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, other structures or works in connection therewith.

Gross receipts has the meaning as that set forth in section 22-27 of this article and also includes the total cost of the job or project covered by the contract to which the contractor is a party, without deduction for subcontracts, and irrespective of whether the contract is one on a fixed price or on a cost-plus basis or one under the terms of which the contractor acts as agent for the owner. The term "gross receipts," however, includes only receipts from jobs or projects located within the city limits.

(b) Fee. Every person engaged in business as a contractor shall pay a license fee in the sum of $50.00 per year for the first $12,000.00 or less of gross receipts, plus $0.96 per year for each additional $1,000.00 or fractional part thereof.

(Code 1957, § 12.73)

The license fee required to be paid under this article for conducting any public dancehall, shall be based upon the square-foot area of the dance floor as follows:

(1) For 1,000 square feet or less of dance floor area in such dancehall, $125.00 per year.

(2) Over 1,000 square feet of dance floor area in such dancehall, $250.00 per year.

(Code 1957, § 12.74)

Any person conducting a dancing club shall pay $187.50 per year as a license fee.

(Code 1957, § 12.75)

Every person engaged in the business of distributing advertising samples, handbills, dodgers or advertising matter of any kind and employing five persons or less shall pay a license fee of $50.00 per year or, at his option, $2.50 per day per person employed. If such person employs more than five persons, the fee shall be $100.00 per year or, at his option, $2.50 per day per person employed.

(Code 1957, § 12.76)

Cross reference— Advertising, ch. 6.

Any person drilling water wells, oil wells or test wells by the use of any portable drilling rig; engaging in the business of cleaning out oil wells or water wells; or in the business of pulling casing, tubing, oil string drill pipes or sucker rods therefrom shall pay a license fee of $37.50 per quarter for each portable rig used in such business.

(Code 1957, § 12.77)

Every person conducting, operating or presenting any lecture, entertainment, show or exhibition not otherwise required to pay a license fee therefor under other sections of this division, where an admission fee is charged, received or collected or where no admission fee is charged, received or collected but donations of any kind or character are solicited or accepted, the fee shall be $150.00 per year or fractional part thereof or, at his option, which may not be revoked as to any period for which a fee has been paid, $15.00 per day. However, if no admission fee is charged, received or collected and no donations of any kind or character are solicited or accepted or if the person conducting, operating or presenting the lecture, entertainment, show or exhibition charged a fee under this section is a person mentioned in subsection 22-142(8) of this division, no fee shall be required to be paid by such person.

(Code 1957, § 12.78)

Every person conducting a fire sale, closing-out sale or wrecking sale shall pay a license fee of $200.00 per quarter. However, the license fee specified in this section shall not be applicable to a bona fide merchant licensed as such who is closing his business and selling out merchandise then on hand or who has had a fire and is selling only the merchandise damaged in such fire.

(Code 1957, § 12.79)

(a) Definitions. For the purposes of this section, the term "fortunetelling" shall mean and include astrology, palmistry, phrenology, life-reading, fortunetelling, cartomancy, clairvoyance, clairaudience, crystal gazing, mediumship, spirit photography, spirit writing, spirit voices, spirit materialization, etherealization, prophecy, augury, divination, magic, necromancy, fortunetelling by handwriting analysis, or other similar business or act.

(b) Fee. Every person engaged in the business of fortunetelling shall pay a license fee of $300.00 per year or any portion thereof.

(Code 1957, § 12.130)

The license fee for a golf course, miniature golf course, golf practice driving range or archery range shall be $150.00 per year.

(Code 1957, § 12.80)

Every person engaged in the business of conducting or operating a hotel, roominghouse, boardinghouse, apartment house, lodginghouse, duplex, triplex, house court or bungalow court and every person engaged in the business of renting or letting rooms, apartments or other accommodations for dwelling, sleeping or lodging in any such place or engaged in the business of renting or letting rooms, apartments or other accommodations for dwelling, sleeping or lodging in a single-family dwelling shall pay for each rental unit a license fee of $25.00 per year or fractional part thereof for the first $15,000.00 or less derived from such rental unit, plus $3.00 per year for each additional $1,000.00 of gross receipts or fractional part thereof in excess of $15,000.00. However, one such rental unit may be exempt from the fee if the owner resides in the exempted rental unit.

(Code 1957, § 12.81)

Every person selling ice at retail, the delivery of which is made by the use of any motor vehicle or other transportation device, shall pay a license fee of $40.00 per year or fractional part thereof for each such motor vehicle or other transportation device.

(Code 1957, § 12.82)

Every person engaged in the business of landscape gardening shall pay a license fee of $25.00 per year for the first $10,000.00 or less of gross receipts, plus $1.00 per year for each additional $1,000.00 of gross receipts or fractional part thereof.

(Code 1957, § 12.128)

Every person engaged in the business of washing, ironing, drying, cleaning, dyeing, sizing, blocking or pressing any clothing, wearing apparel, garment, linen, fabric, or similar materials or similar article of personal property, whether accomplished by hand, machine or any coin-operated machine operated by such person, his employee or any customer, or furnishing or letting the use of any towels, linens, aprons, bedding, napkins, table covers, or any other article of personal property of a similar nature or collecting or delivering any such article as an agency or otherwise, for a fee or charge, the license fee shall be $30.00 per year or fractional part thereof for the first $25,000.00 or less of gross receipts, plus $1.20 per year for each additional $1,000.00 of gross receipts or fractional part thereof in excess of $25,000.00. A person engaged in a business subject to a fee under this section who, at the same location, is also engaged in any business subject to a fee under subsection 22-142(2) of this division or, at the same location, makes minor alterations or repairs to the clothing, wearing apparel, garments, linens, fabrics, or similar material being washed, ironed, dried, cleaned, dyed, sized, blocked or pressed, in lieu of paying a separate business fee and obtaining separate registration certificates under this Code for the conduct of each such business may combine the gross receipts of all such businesses at that location and, upon the basis of that computation, pay a combined business fee and obtain a single registration certificate under this section for all businesses at that location.

(Code 1957, § 12.83)

(a) Definition. For the purpose of this section, the term "tangible personal property" shall mean personal property which may be seen, weighed, measured, felt or touched, or which is in any other manner perceptible to the senses.

(b) Fees. Any person leasing or renting any tangible personal property not specifically licensed by other sections of this article shall pay a license fee of $50.00 per year or fractional part thereof for the first $12,000.00 or less of gross receipts, plus $2.50 per year for each additional $1,000.00 or fractional part thereof, provided that gross receipts of $1,000,000.00 or more shall be charged at the rate of $1.25 for each $1,000.00 in excess of $1,000,000.00 of gross receipts.

(c) Exemption. Nothing contained in this section shall be construed to require the inclusion of the amount received for the leasing or renting of tangible personal property, the entire use of which is made wholly outside the state.

(Code 1957, § 12.84)

Any person operating any lunch or refreshment wagon in or upon any public street or upon any unenclosed area, vacant lot or parcel of land shall pay a license fee of $50.00 per year.

(Code 1957, § 12.85)

Every person engaged in the business of or holding himself out to the public as engaged in the business of conducting a massage parlor, where facial massage, fomentations, massage, electric or magnetic treatment, or alcohol rubs are administered or given shall pay a license fee of $200.00 per year.

(Code 1957, § 12.86)

Every person transacting, engaging in, conducting, operating and carrying on the business, trade, calling or professions enumerated in this section shall pay a license fee as follows:

(1) Wholesalers; exemption of blind persons. Every person manufacturing and selling any goods, wares or merchandise at wholesale or selling any goods, wares or merchandise at wholesale and not otherwise specifically licensed by other sections of this article shall pay, for each calendar year or portion thereof, a license fee of $100.00 for the first $50,000.00 or less of gross receipts and, in addition thereto, $0.96 per year for each additional $1,000.00 of gross receipts or fractional part thereof in excess of $50,000.00. Gross receipts of $1,000,000.00 or more shall be charged at the rate of $0.48 for each $1,000.00 in excess of $1,000,000.00 of gross receipts, and blind persons need not include the first $20,000.00 of gross receipts in the computation of the amount of the fee due under this subsection, nor shall they be required to pay the minimum fee of $100.00. This exemption shall not subject blind persons to subsection (5) of this section.

The term "blind person," within the meaning of this subsection, shall mean a person having not more than ten percent visual acuity in the better eye, with correction. Such blindness shall be certified by a duly licensed and practicing physician, skilled in the diseases of the eye, or by a duly licensed and practicing optometrist or by the bureau of vocational rehabilitation of the department of education of the state, and the exemption provided by this subsection shall not apply until a certificate as to such blindness shall be furnished the city clerk.

For the purpose of this subsection, the term "wholesale sale" or "sale at wholesale" means a sale of goods, wares or merchandise for the purpose of resale in the regular course of business.

(2) Retailers; exemption of blind persons. Every person manufacturing and selling any goods, wares or merchandise at retail or selling any goods, wares or merchandise at retail and not otherwise specifically licensed by other sections of this article shall pay, for each calendar year or portion thereof, a license fee of $50.00 for the first $25,000.00 or less of gross receipts and, in addition thereto, $1.20 per year for each additional $1,000.00 of gross receipts or fractional part thereof in excess of $25,000.00. Gross receipts of $1,000,000.00 or more shall be charged at the rate of $0.60 for each $1,000.00 in excess of $1,000,000.00 of gross receipts, provided that blind persons need not include the first $20,000.00 of gross receipts in the computation of the amount of the fee due nor shall they be required to pay the minimum fee of $50.00. This exemption shall not subject blind persons to subsections (5) and (6) of this section.

The term "blind person," within the meaning of this subsection, shall mean a person having not more than ten percent visual acuity in the better eye, with correction. Such blindness shall be certified by a duly licensed and practicing physician, skilled in the diseases of the eye, or by a duly licensed and practicing optometrist, or by the bureau of vocational rehabilitation of the department of education of the state, and the exemption provided by this subsection shall not apply until a certificate as to such blindness shall be furnished to the city clerk.

For the purpose of this subsection, the term "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.

(3) Wholesalers and retailers. When a person is engaged in the business of manufacturing and selling at wholesale and also at retail or is selling at wholesale and also at retail but not manufacturing, and not otherwise specifically licensed by other sections of this article, separate statements showing the amount of the wholesale and retail business, respectively, of any such business shall be fixed, and separate licenses based upon the wholesale portion of such business and retail portion of such business must be obtained. The fees fixed for such license for the wholesale part of such business are such as are prescribed for wholesale businesses referred to in subsection (1) of this section, and the fees prescribed for the retail part of any such businesses are such as are prescribed for the retail businesses mentioned in subsection (2) of this section. If such separate statements are not filed or if sufficient records have not been kept which will enable the wholesale part and the retail part of such business to be ascertained, the retail rates prescribed by subsection (2) of this section shall be paid, and all business done by any such person, whether wholesale or retail, shall, for the purpose of this article, be considered as retail business.

(4) Sales outside state. Nothing in subsections (1), (2) and (3) of this section shall be construed to require the inclusion in the computation of the amount of the fee due thereunder of the gross receipts of the sales of goods which are shipped to the purchasers of such goods by the seller to points outside of the state.

(5) Professions. Every person engaged in any profession as an independent contractor and not as an employee of another, and not specifically licensed by other sections of this article, shall pay a license fee of $100.00 per calendar year or fractional part thereof for the first $25,000.00 or less of gross receipts and, in addition thereto, $2.40 per year for each additional $1,000.00 or fractional part thereof of gross receipts in excess of $25,000.00. Gross receipts of $1,000,000.00 or more shall be charged at the rate of $1.20 for each $1,000.00 in excess of $1,000,000.00 of gross receipts.

(6) Occupations. Every person engaged in any trade, calling, occupation, vocation or other means of livelihood as an independent contractor and not as an employee of another, and not specifically licensed by other sections of this article, shall pay a license fee of $75.00 per calendar year or fractional part thereof for the first $25,000.00 or less of gross receipts and, in addition thereto, $2.40 per year for each additional $1,000.00 or fractional part thereof of gross receipts in excess of $25,000.00. Gross receipts of $1,000,000.00 or more shall be charged at the rate of $1.20 for each $1,000.00 in excess of $1,000,000.00 of gross receipts.

(7) Persons engaged in more than one business. A person engaged in more than one trade, calling, occupation, vocation, profession, or other means of livelihood embraced within this section shall consolidate all gross receipts and shall be issued one license covering all such activities. Any person engaged in any activities embraced within this section, in addition to activities covered by any other section of this article, shall obtain separate licenses for the activities covered by such other sections.

(8) Receipts excluded from gross receipts. As used in this section, the term "gross receipts" does not include the following:

a. Receipts from a trade, calling, occupation, vocation, profession, or other means of livelihood which this city is prohibited from receiving a fee for under the Constitution or laws of the United States or under the constitution or laws of the state.

b. Receipts of community chests, funds, foundations or corporations organized and operated for religious, hospital or charitable purposes, not conducted for profit and no part of the net earnings of which inures to the benefit of any private shareholder or individual.

c. Receipts of nonprofit educational institutions of collegiate grade, defined to mean institutions incorporated as colleges or seminaries under state laws, which require for regular admission the completion of a four-year high school course or its equivalent and which confer upon their graduates at least one academic or professional degree, based on a course of at least four years in liberal arts and sciences or on a course of at least three years in professional studies such as law, theology, education, medicine, pharmacy, architecture, fine arts, commerce or journalism; receipts of nonprofit secondary schools which are duly accredited by the University of California; and receipts of nonprofit elementary full-time day schools in which instruction is given in the first to the eighth grades, inclusive, in the several branches of studies required to be taught in the public schools of the state.

d. Receipts of Rotary, Kiwanis and Lions Clubs; nonprofit automobile clubs; chambers of commerce and other community service organizations; also receipts of trade associations such as Merchants and Plumbers Association, Merchants and Manufacturers Association, and labor organizations.

e. Receipts of:

1. Railroad companies, including street railways, defined to include interurban electric railways;

2. Sleeping car, dining car, drawing-room car and palace car companies; refrigerator, oil, stock, fruit and other car companies operating upon the railroads in this city;

3. Companies doing express business on any railroad, steamboat, vessel or stage in this city;

4. Telegraph companies; and

5. Companies engaged in the transmission or sale of gas or electricity.

f. Receipts of persons acting as agents or brokers whose compensation is fixed on a commission or fee basis, other than such commission or fee.

g. Receipts from the publication and sale of newspapers, magazines and other periodicals regularly issued at average intervals not exceeding three months.

(9) Allocation of receipts. When the gross receipts are derived from or attributable to sources both within and without the city, the license fee imposed by this section shall be measured by the gross receipts derived from or attributable to sources within the city. Such gross receipts shall be determined by an allocation upon the basis of payroll, value and situs of tangible property; general expenses; or by reference to any of these or other factors or by such other method of allocation as is fairly calculated to determine the gross receipts derived from or attributable to sources within this city. Gross receipts attributable to isolated or occasional transactions at places outside the city but within the state, where the licensee is not engaged in business, shall be considered as gross receipts derived from or attributable to sources within this city. Gross receipts derived from or attributable to sources within this city include: (i) gross receipts from tangible or intangible property located or having situs in this city and (ii) when not contrary to law, gross receipts from any activities carried on in this city regardless of whether carried on in interstate, intrastate or foreign commerce.

Allocation formulas designed to carry into effect the purpose of this subsection shall be adopted by the city clerk by rules and regulations. The city clerk is authorized, in the application to individual cases of such rules and regulations and the formulas therein contained, to make such modifications in formulas as may be necessary to carry out the intent of this subsection.

If the city clerk reallocates gross receipts upon his examination of any return, he shall, upon the written request of the licensee, disclose to him the basis upon which the reallocation has been made.

(Code 1957, § 12.87)

(a) Fees. Subject to subsection (b) of this section, the license fee for every person engaged in the business of loaning money, advancing credit, or loaning credit or arranging for the loan of money or the advancing of credit or loaning 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 of money due or to become due or any evidence of any obligation of money due or to become due, whether or not such obligation or evidence is secured or guaranteed and whether the person so purchasing or arranging for the purchase of such items acts as principal, agent or broker, shall be $1,000.00 per year for each person. Where any such loan is secured by jewelry only, the license fee shall be $150.00 per year.

(b) Exemptions. Subsection (a) of this section shall not apply to the business of loaning money, advancing credit, or arranging for the loan of money or the advancing of credit as principal or agent, where the obligation to repay the money loaned or debt incurred or to compensate for the advancement of credit is secured by a lien on real property or some interest in real property, nor shall this section apply to the business of purchasing, either as principal or agent, any debt or evidence of debts secured by any lien upon real property, nor shall this section apply to any transaction involving the purchase or sale of real property.

(Code 1957, § 12.88)

(a) Every person taking or producing one or more moving or motion pictures or photoplays and having no fixed place of business in the city shall pay a daily fee as follows:

(1) For the first day, $300.00.

(2) For every additional day of the same shoot, $100.00.

(3) Still photography, $100.00 per day.

(b) Additional fees may be charged for rental of city property and/or use of city personnel.

(c) As defined in section 22-451 of chapter 22 of the San Fernando Municipal Code, charitable films, city produced public access films, family videos, news reporters, student films, and studios are exempt from the fee required by this section.

(Code 1957, § 12.89; Ord. No. 1574, § 1, 8-21-2006; Ord. No. 1579, § 1, 8-6-2007)

(a) The license fee for a person conducting a museum where curiosities or objects of interest connected with science, art or literature are exhibited or displayed and a fee is charged for admission thereto or any donation or anything of value is solicited or accepted or a person conducting any museum of anatomy, whether or not a fee is charged for admission, shall be $100.00 per year or fractional part thereof.

(b) Nothing in this section shall be deemed or construed to apply to arcades, circuses, exhibitions or amusement parks licensed under other sections of this article.

(c) If any goods, wares or merchandise are sold or offered for sale or if any article or commodity is sold or offered for sale in any such museum to which no admission fee is charged or if such museum is maintained for the purpose of attracting purchasers for any goods, wares or merchandise, article or commodity sold or offered for sale in any such museum, the license fee provided for in this section shall be paid.

(Code 1957, § 12.90)

Every person engaged in the calling of teaching music shall pay a license fee of $15.00 per year.

(Code 1957, § 12.91)

The license fee for operating or maintaining a newsstand in or upon any public street or in, upon or at any other public place in the city shall be $3.00 per quarter.

(Code 1957, § 12.92)

(a) Every person producing oil from any well located in the city shall pay a license fee of $5.00 per quarter for each such well producing 400 barrels or less of oil per quarter, plus $0.025 per barrel of oil produced by each such well in excess of 400 barrels per quarter.

(b) For the purpose of this section, a well shall be deemed to be located in the city if the surface location of the well or the surface of the well itself is located in the city, regardless of where the hole of the well may be bottomed.

(Code 1957, § 12.93)

Any person exhibiting, showing or letting the use of any microscope, lung tester, muscle tester, galvanic battery, automatic photograph machine, or any machine or instrument of like character which is not otherwise specifically licensed or specifically exempted from license by any other section of this article shall pay a license fee of $18.00 per year or fractional part thereof for each such machine or instrument.

(Code 1957, § 12.94)

(a) Fees. For every person engaged in the business of peddling, the following license fee shall be paid:

(1) For each person proposing to peddle on foot, $15.00 per quarter or $50.00 per year.

(2) For each person proposing to peddle from a wagon, motor vehicle, or other vehicular conveyance, $15.00 per quarter or $50.00 per year.

(3) For each helper or assistant to a licensed peddler using a vehicle, $10.00 per quarter. The helper must procure a permit as required by this Code or city ordinances regulating peddlers and shall pay the license fee provided in this subsection.

(4) Blanket license fee. Whenever any person employs or wholesales goods to peddlers, as defined in this article, in the conduct of his business, he may, in lieu of the license fee required to be paid by such peddlers, pay a blanket license fee of $100.00 per year, plus $10.00 per year per peddler so employed or engaged, which peddler must obtain a permit as required by this Code or city ordinances regulating peddlers, provided he:

a. Makes application for such blanket license in his own name.

b. Keeps and maintains a current list of the peddlers employed or associated with him as retailers, which list shall be furnished to the city clerk or the chief of police on request.

(b) Exemption of blind persons. Subsection (a) of this section shall not apply to blind persons. This exemption shall not subject such blind persons to subsections 22-142(5) and (6) of this division. The term "blind person," within the meaning of this subsection, means a person having not more than ten percent visual acuity in the better eye, with correction. Such blindness shall be certified by a licensed physician and surgeon who specializes in diseases of the eye or by the state bureau of vocational rehabilitation of the department of education, and the exemption provided by this subsection shall not apply until a certificate as to such blindness shall be furnished to the city clerk.

(Code 1957, § 12.95)

Cross reference— Peddlers and solicitors, ch. 58; streets, sidewalks and other public places, ch. 74.

(a) Definitions. The following words, terms and phrases, when used in this section, shall have the meanings ascribed to them in this subsection, except where the context clearly indicates a different meaning:

Casual tenant or casual tenancy means any tenant or tenancy where the consideration paid or agreed to be paid consists exclusively of services; or where, after examining all the facts, the city clerk determines that the only tenancy is that of one or more tenants paying to a sublessor primarily on a cost-sharing basis for the space used involving less than 25 percent of the space under the control of the sublessor, and is terminable at will.

Gross receipts has the same meaning as in section 22-27 and specifically includes all amounts paid by a tenant to a lessor for services performed or materials used or utilities or facilities furnished by the lessor on the premises or in connection with the tenant's use, possession, or the right to possess the premises. Gross receipts also includes any receipts paid by a tenant to a lessor for the use or possession of land or the right to use or possess land other than that upon which the building or structure is located but which is used or possessed or is available for use or possession by a tenant for purposes related to his tenancy. Gross receipts also includes all amounts paid as prepaid rent.

Lessor includes a licensor and a person granting a concession.

Tenant or tenancy includes tenants and tenancies of all types, and persons occupying and the occupation of a building or structure or space in a building or structure under any license or any concession agreement with a lessor. The right to use or possess such space shall be deemed to be the same as actual occupation.

(b) License fee. For every lessor engaged in the business of renting or letting a building or structure of any kind on land located in the city to a tenant for purposes other than dwelling, sleeping or lodging or renting or letting space or the use or possession of space or the right to use or possess space in such a building or structure to a tenant for such purposes, the license fee shall be $25.00 per year or fractional part thereof for the first $15,000.00 or less of gross receipts derived from such business, plus $1.25 per year for each additional $1,000.00 of gross receipts or fractional part thereof in excess of $15,000.00.

(c) Applicability. For the purposes of this section, the business described in subsection (b) of this section shall, unless an exemption or partial exemption is provided in this section, include renting and letting of every kind and character, whether by an owner, lessee or sublessee, and licensing and the granting of a concession by any of them, without regard to the length of the term of the tenancy, the date of its commencement, expiration or renewal, without regard to the number of tenants a lessor may have or the number of buildings or structures or the quantity of space in the buildings or structures a lessor may have available for renting or letting to a tenant. A lessor otherwise subject to the fee described in subsection (b) of this section shall not be exempt therefrom because of the fact that one or more persons may reside within the building or structure where either the primary purpose of the particular tenancy or the primary use or right of use by the particular tenant is for some purpose other than dwelling, sleeping or lodging. No lessor otherwise subject to the tax described in subsection (b) of this section shall be exempt therefrom because of the fact that his tenant proposes to operate or does in fact operate the building or structure as a premises for a business subject to tax under another section.

(d) Exemptions. The following persons, when engaged in the described activity, shall not be deemed to be engaged in the business described in subsection (b) of this section:

(1) Persons engaged in the business of maintaining a storage or warehouse and required to pay a fee for that business under this division.

(2) Persons engaged in the business of providing space in a building or structure for the parking or storage of automobiles and required to pay a fee for that business under other sections of this division.

(3) Persons engaged in the business of operating a theater, exhibition hall or any similar place of public assemblage or entertainment, to the extent that his receipts are charges collected by him from patrons for admission to the premises.

(4) To the extent that his business activity includes renting to casual tenants, a person otherwise subject to tax under subsection (b) of this section.

(5) To the extent that his gross receipts are received as compensation for permitting coin-operated machines and devices to be placed or to remain on or within the premises under the control of the lessor.

(6) Persons conducting, operating, promoting or sponsoring a bona fide trade show, where the bona fide trade show does not exceed 14 days; neither shall such persons be subject to fees under any other section of this division by virtue of engaging in any activity for which an exemption is granted in this subsection.

(e) Registration certificate. A lessor required by this section to pay a fee need obtain only one registration certificate, but he shall include in the measure of the fee the gross receipts derived from all businesses taxed by this section engaged in by him within the city, whether at one or more than one location. At the time the fee provided in this section is remitted, the city clerk may require the registrant to furnish a statement of the number of such businesses conducted by him, giving the street address of each location, the amount of gross receipts attributable to each location, and designating a location at which the registration certificate issued shall be posted.

(Code 1957, § 12.129)

(a) Fees. The license fee for a physical culture institution, where instruction in physical culture or beauty culture, calisthenics or exercises are given to subscribers, students or pupils, shall be $150.00 per year.

(b) Exemptions. This section shall not apply to any gymnasium maintained in connection with any private club or to any private school where instruction other than physical culture is also given, nor shall this section require the operator of any such business to obtain an additional license for the giving or administering of massages or furnishing baths, bath supplies or bath equipment to bona fide subscribers, students or members of such institutions.

(Code 1957, § 12.98)

Every person who conducts or operates any pool or billiard room or who, for a fee or charge of any kind, lets to players the use of any pool table, billiard table, or similar device with a playing surface of 24½ square feet or larger or who keeps any such table or device available for such use, the license fee shall be $30.00 per year for each table or device, whether used or not, which is kept upon the premises. This section shall apply regardless of whether the table is maintained as an incident to the conduct or operation of a social or athletic club or as an adjunct of any other private institution or activity, if a charge is imposed for the use thereof. However, this section shall not apply to only a single pool or billiard table having a playing surface of less than 24½ square feet where the operation and maintenance thereof is not the principal business activity of the premises where such a table is located, and the premises in which the table is located shall not be considered a pool or billiard room because of the presence of such single table.

(Code 1957, § 12.99)

Any person conducting a night watch service or private patrol or engaged in the business of acting as a private police officer shall pay a license fee of $50.00 per year or fraction thereof for the first $25,000.00 or less of gross receipts, plus $2.00 per year for each additional $1,000.00 or fractional part thereof. Gross receipts of $1,000,000.00 or more shall be charged at the rate of $1.00 for each $1,000.00 in excess of $1,000,000.00 of gross receipts.

(Code 1957, § 12.100)

Every person promoting or staging any baseball, football, soccer, tennis, polo, swimming or similar exhibition, event or contest shall pay a license fee of $50.00 per month or, at his option, $10.00 per day. However, when the game promoted or played or the exhibition given is softball and no participant therein receives any compensation for participation therein and the admission charge or entrance fee for spectators is $0.15 or less, the license fee required to be paid shall be $2.50 per day or, at the option of the applicant for the license, $10.00 per month.

(Code 1957, § 12.101)

Every person engaged in the business of operating any public camp or trailer camp, park or lot where the public may rent camping, trailer or tent space or services provided or available in connection with such space, the license fee shall be $60.00 per year.

(Code 1957, § 12.102)

The license fee for conducting or staging any public dance, whether for profit or not, to which the public at large is admitted or in which the public at large is allowed to participate, shall be $25.00 per day.

(Code 1957, § 12.103)

Any person conducting the business of a riding academy where instruction in horseback riding is given shall pay a license fee of $50.00 per year.

(Code 1957, § 12.104)

Every person engaged in the business of soliciting orders and making sales and deliveries of goods, wares, merchandise, meats, produce, or other food products or other articles to fixed places of business in the city, the license fee shall be $100.00 for the first $50,000.00 or less of gross receipts and, in addition thereto, $0.96 per year for each additional $1,000.00 of gross receipts or fractional part thereof in excess of $50,000.00, provided that:

(1) Gross receipts of $1,000,000.00 or more shall be charged at the rate of $0.48 for each $1,000.00 in excess of $1,000,000.00 of gross receipts.

(2) Blind persons, as defined in section 22-142, need not include the first $20,000.00 of gross receipts in the computation of the amount of the fee due thereunder nor shall they be required to pay the minimum fee of $100.00. This exemption shall not subject such blind person to subsection 22-142(5).

(3) Persons doing business of the type described in this section and in an amount less than $25,000.00 per year shall pay a license fee of $50.00.

(Code 1957, § 12.96)

Every person engaged in the business of selling and distributing food products from house to house on an established route in the city and where such person is not licensed under some other section of this Code, the license fee shall be $15.00 per quarter or $40.00 per year.

(Code 1957, § 12.97)

(a) Fees. The license fee for buying, selling or otherwise dealing in secondhand goods, wares or merchandise shall be $30.00 per year for the first $25,000.00 or less of gross receipts, plus $1.20 per year for each additional $1,000.00 of gross receipts or fractional part thereof. However, notwithstanding any other section of this article, persons engaged in such business only as a temporary trade show, exhibition, exposition or the like may pay such fee prorated for the calendar quarter during which such show, exhibition, exposition or the like is conducted.

(b) Exemption of dealers accepting secondhand goods as partial payment. Whenever any person engaged in any business licensed under this article and, as an incident to such business, accepts secondhand goods, wares and merchandise as part payment on new merchandise, such person shall not be required to obtain a license under this section and, for the doing of such acts, shall not be considered as dealing in secondhand merchandise within the meaning of this section.

(c) Exemption of dealers in secondhand machinery. Nothing in this section shall be deemed or construed as applying to dealers in used or secondhand machinery, wherein the volume of such secondhand business is less than 12½ percent of the entire gross business of such dealer in any one calendar year, provided such dealer files an affidavit together with a filing fee in the amount of $5.00 with the city clerk prior to February 1 of each year, setting forth a statement of the previous year's business and giving the amount of total sales in dollars and the amount of secondhand sales in dollars, by months, and stating that the secondhand portion of the business during the preceding calendar year has not exceeded 12½ percent of such machinery sold.

Upon the filing of such affidavit, the applicant shall be exempt from the license payment provided for in this section; provided, however, that any person selling any secondhand articles of machinery in any one calendar year and who fails to file the affidavit provided for in this subsection within the time specified shall be barred from such license exemption for the ensuing year.

The affidavit of each machinery dealer shall include a true and correct report of business done and a statement that such dealer will, at all times, render himself available for inspection by a representative of the city clerk's office and that he will keep a continuous register of all sales of new and secondhand articles of machinery by dates and consecutive numbers.

For the purpose of this subsection, the term "machinery dealer" is defined to be a person carrying on the business of selling or dealing in articles of machinery used for construction purposes.

(d) Exemption of dealers in secondhand automobiles, motor vehicles, books and magazines. Nothing in this section shall be deemed or construed as applying to dealers in used or secondhand automobiles or motor vehicles or to the business of dealing in secondhand books or magazines.

(Code 1957, § 12.105)

Cross reference— Secondhand goods, ch. 66.

Any person sharpening or grinding any tools or cutlery and traveling from place to place or house to house for such purpose and using any wagon or vehicle in connection therewith shall pay a license fee of $40.00 per year for each such vehicle. If such person travels from place to place or house to house on foot, using no wagon or vehicle, $20.00 per year shall be paid as a license fee.

(Code 1957, § 12.106)

Any person repairing or rebuilding shoes shall pay for each calendar year or portion thereof a license fee of $30.00.

(Code 1957, § 12.107)

The license fee for a shoeshine stand or parlor shall be $15.00 per year.

(Code 1957, § 12.108)

(a) Fees. Any person conducting or operating a shooting gallery or shooting range shall pay a license fee of $125.00 per year for each such range or gallery.

(b) Exemption. This section shall not apply to the holder of an amusement park license.

(Code 1957, § 12.109)

Any person conducting a sideshow or aftershow to a circus, where a separate fee is charged, received or collected, shall pay a license fee of $25.00 per day.

(Code 1957, § 12.110)

The license fee for an ice or roller skating rink shall be $100.00 per quarter.

(Code 1957, § 12.111)

Any person slaughtering cattle, calves, sheep, hogs, rabbits, or any other animals fit for human consumption or fowl of any kind or character or engaged in the business of curing, processing, packing or manufacturing any part of any animal into any food product for human consumption or engaged in the business of selling fish, meat or meat products of any kind at wholesale or reducing any part of any animal into any product fit for human consumption or any person who, in connection with or as part of any business referred to in this section sells or offers for sale any other goods, wares or merchandise at wholesale shall pay a license fee of $60.00 per year or fraction thereof for the first $25,000.00 or less of gross receipts, plus $2.40 per year for each additional $1,000.00 or fractional part thereof. Gross receipts of $1,000,000.00 or more shall be charged at the rate of $1.20 for each $1,000.00 in excess of $1,000,000.00 of gross receipts.

(Code 1957, § 12.112)

(a) Every person giving steam baths; electric light baths; electric tub baths; shower baths; sponge baths; sun baths; mineral baths; Russian, Swedish or Turkish baths; or any other bath or similar treatment wherein the patient is treated or assisted by an attendant or any public bath place which maintains in connection therewith a steam room, dry heat room, plunge, shower bath, or sleeping accommodations shall pay a license fee of $150.00 per year.

(b) This section shall not apply to physical culture institutions or public swimming pools licensed under other sections of this article.

(c) Any person who, incidental to the actual or purported conduct of a profession or healing art, makes a charge for the giving of baths or treatments mentioned in subsection (a) of this section shall be deemed to be engaged in the business made subject to license by this section and shall pay the required fee therefor if the giving of any such bath or treatment is advertised or publicly announced in any manner or if such baths or treatments are furnished for hire or reward to persons who have not otherwise retained, hired or engaged the professional services of the person furnishing the bath or treatment.

(Code 1957, § 12.113)

Every swap meet exhibitor, as defined in section 66-136 of this Code, shall pay the license fee prescribed in subsection 22-142(2). However, any such swap meet exhibitor, in lieu of the license fee prescribed therein, may pay a license fee of $0.65 per day per space or stall used in exhibiting or offering for sale or selling merchandise at any swap meet, not to exceed 20 such daily licenses in any one calendar year. Such in-lieu daily license fees shall be collected by the swap meet operator and remitted to the city on or before the 15th day of the next succeeding month during which the daily license fees were paid, along with a statement under oath or penalty of perjury signed by the swap meet operator on a form prescribed by the city showing the total number of exhibitors holding daily licenses, their respective names, spaces or stalls rented by each, and the total daily license fees collected for the preceding month.

(Code 1957, § 12.113.1)

Any person conducting or operating a swap meet shall pay the license fee imposed by subsection 22-142(6) of this division, provided that there shall be excluded from the gross receipts the amounts of any admission fees charged.

(Code 1957, § 12.113.2)

The license fee for operating a public swimming pool shall be $25.00 for each calendar quarter or fraction thereof during which the pool is kept open for use.

(Code 1957, § 12.114)

Every person taking or producing advertising films by means of a motion picture camera and using no actors or portable properties, such films to be sold or used for advertising purposes, shall pay a license fee of $400.00 per year or $50.00 per day, at the option of the licensee.

(Code 1957, § 12.115)

Any person conducting a taxicab business for which a permit is required under article II of chapter 102 of this Code shall pay a license fee of $500.00 per year or any portion thereof.

(Code 1957, § 12.126)

Cross reference— Taxicabs, § 102-26 et seq.

(a) For the purposes of this section, a person engaged in the business of providing telephone services shall mean a telephone company as that term is used in article XIII, section 14, of the state constitution.

(b) Every person engaged in the business of providing telephone services, the license fee shall be $20.00 per year or fractional part thereof for the first $20,000.00 or less of gross receipts, plus $1.00 per year for each additional $1,000.00 of gross receipts or fractional part thereof in excess of $20,000.00. Gross receipts of $1,000,000.00 or more shall be charged a fee at the rate of $0.50 per each $1,000.00 in excess of $1,000,000.00 gross receipts.

(c) For the purposes of this section, the term "gross receipts" shall have the same meaning as set forth in the definition thereof contained in section 22-27, except that only those receipts derived from providing telephone services within the city shall be included, and further excepting that only receipts resulting from intrastate telephone services shall be included.

(Code 1957, § 12.127)

The license fee for conducting a theater containing a permanent stage upon which movable scenery and theatrical appliances are used, where regular theatrical or vaudeville performances are given and for which privilege of viewing a fee is charged, collected or received, or for conducting, managing or carrying on a moving picture theater or airdrome, where moving or motion pictures are exhibited and a fee is charged, collected or received, shall be $200.00 per year.

(Code 1957, § 12.116)

(a) Fees. Any person staging or conducting any theatrical or vaudeville performance in any public dancehall, clubroom or other place of assemblage, where movable scenery or theatrical appliances are used, whether an admission fee is charged or not, shall pay a license fee of $12.50 per day.

(b) Exception. This section shall not apply to the holder of a theater license as required under section 22-176 of this division.

(Code 1957, § 12.117)

(a) Fees. The license fee for conducting a trade school, trade college, business school, business college, beauty school or beauty college, where instruction is given in any trade or occupation and a fee is charged for such instruction or compensation is received by such school or college by the sale of any goods, wares, merchandise or services, shall be $60.00 per calendar year or fraction thereof for the first $25,000.00 or less of gross receipts, plus $2.40 per year for each additional $1,000.00 or fractional part thereof of gross receipts in excess of $25,000.00. Gross receipts of $1,000,000.00 or more shall be charged at the rate of $1.20 for each $1,000.00 in excess of $1,000,000.00 of gross receipts.

(b) Exception. This section shall not apply to a drama school.

(Code 1957, § 12.118)

(a) Any person running, driving or operating any automobile or motor-propelled vehicle for the transportation of passengers for hire, when driven by the owner or a representative of the owner at rates per mile, per trip, per hour, per day, per week or per month, and such vehicle is routed under the direction of such passengers or such persons hiring the vehicle, shall pay for each vehicle having a seating capacity of five to ten persons, inclusive, $100.00 per year, and for each such vehicle having a seating capacity of 11 or more persons, $200.00 per year.

(b) In determining the seating capacity of any such vehicle, the driver and conductor shall be included.

(Code 1957, § 12.119)

(a) Any person running, driving or operating any vehicle for the transportation for hire of schoolchildren to and from school, school events or activities shall pay for each such vehicle having a seating capacity of five to ten persons a license fee of $16.00 per year, and for each vehicle having a seating capacity of 11 persons and over, $32.00 per year.

(b) In determining the seating capacity of any such vehicle, the driver and conductor shall be included.

(Code 1957, § 12.120)

Any person conducting any traveling theatrical performance under or surrounded or partially enclosed by canvas, such as comedy, spoken drama, opera or concert, shall pay a license fee of $100.00 for the first day and $70.00 for each additional day.

(Code 1957, § 12.121)

(a) The following words, terms and phrases, when used in this section, shall have the meanings ascribed to them in this subsection, except where the context clearly indicates a different meaning:

Motor vehicle means the same as defined in the Motor Vehicle Transportation License Tax Act.

Operator means the same as defined in the state Motor Vehicle Transportation License Tax Act with reference only, however, to persons engaging in the transportation of property for hire or compensation.

Tractor means a truck tractor as defined in Vehicle Code § 655.

Trailer and semitrailer mean as defined in Vehicle Code § 630.

(b) Every person whose business, in whole or in part, is that of operator of any motor vehicle for the transportation of property for hire or reward and who, in the course of that business, uses the public streets and highways of this city for the purpose of such operation shall pay a license fee for each year or fractional part thereof of such operation, the amount of which shall be determined as follows:

(1) For each vehicle, other than a tractor, trailer or semitrailer, used to receive or discharge, pick up or deliver property within this city, the annual fee shall be as follows, where the unladen weight thereof is:

a. Four thousand pounds or less, $6.00.

b. Over 4,000 pounds and not more than 8,000 pounds, $12.00.

c. Over 8,000 pounds, $15.00.

(2) For each trailer or semitrailer so used, where the unladen weight thereof is:

a. One thousand pounds or less, $4.00.

b. Over 1,000 pounds and not more than 3,000 pounds, $8.00.

c. Over 3,000 pounds, $12.00.

(3) For each tractor which is used to haul one or more trailers or semitrailers not permanently affixed thereto, $15.00.

(c) Every person engaged in any business not otherwise specifically licensed by other sections of this article who uses any motor vehicle, tractor, trailer or semitrailer for hauling or carrying his tools, equipment or supplies or for delivering or carrying goods, wares or merchandise sold, let or handled by him in the course of his business shall pay a license fee in the amount prescribed in subsection (b) of this section, and it shall be a misdemeanor for any person to drive or operate, within this city, any vehicle, the operation of which is subject to license under this section, unless such vehicle has prominently displayed thereon the sticker or identifying symbol indicating that the proper license fee based upon the operation thereof has been paid. For any vehicle operated exclusively for trips between points within this city and points without this state, the fee shall be one-half of the standard fee per vehicle set forth in subsection (b) of this section. No fee under this section shall be required for the operation of any motor vehicle or equipment along the city streets if such operation is merely occasional and incidental to a business conducted elsewhere; provided, however, that no operation shall be deemed merely occasional if trips or hauls are made beginning or ending at points within this city upon an average of more than once a week in any quarter, and a business shall be deemed to be conducted within this city if an office or agency is maintained here or if transportation business is solicited here.

(Code 1957, § 12.122)

(a) Every person engaged in the business of renting or letting the use of any motor vehicle, tractor, trailer or semitrailer to another to be used for hauling, carrying or delivering property shall pay a license fee for such business, for each year or fractional part thereof of such operation, based upon the unladen weight of each vehicle and piece of hauling equipment so let or rented, according to the rate schedule set forth in section 22-182 of this division.

(b) When the business use of any particular vehicle or piece of hauling equipment has been licensed under this section, no further license or fee, for the same license period, shall be required of any lessee or operator thereof under section 22-182 of this division for the use of the particular equipment.

(Code 1957, § 12.123)

(a) Every person engaged exclusively in the business of renting, leasing or operating coin-operated vending machines shall pay an annual license fee of 1½ percent of the gross receipts of such machines attributed to the business activities conducted within the city; provided, however, that the minimum fee shall be $5.00 for each of such machines.

(b) Every person engaged in the business of renting, leasing or operating coin-operated vending machines not covered by subsection (a) of this section shall pay such license fee as may be prescribed in other sections of this article.

(c) No license under this section shall be required for the maintenance or operation of the following:

(1) Postage stamp machines; or

(2) Machines dispensing sanitary or hygienic articles or drinking cups, towels or medicines, which machines are entirely owned and supplied by the owner or operator of the premises where installed and maintained solely for the convenience of employees, visitors or customers and not for profit to him or to any other person.

(d) The city clerk shall issue one stamp or label for each machine operated by any licensee. This shall be affixed thereto to indicate that the required fee has been paid for each current year. The clerk shall seal the coin opening or slot on each vending machine not bearing such label after the penalty for nonpayment of the fee has accrued under this article. It shall be unlawful for any person to break any seal affixed without written authorization to do so issued by the city clerk.

(Code 1957, § 12.124)

Persons engaged in the business of maintaining a warehouse, storage and/or centralized record storage in the city which is not subject to the business license fee imposed on the business of manufacturing and selling goods pursuant to section 22-142 of this division shall pay the following license fees:

(1) For up to 1,500 square feet of building area, $75.00.

(2) For building area in excess of 1,500 square feet and less than 100,000 square feet, $0.05 per square foot.

(3) For building area in excess of 100,000 square feet, $0.10 per square foot.

(Code 1957, § 12.131)