San Marino Municipal Code Art. 05 Businesses Requiring Annual License

Every person engaged in a business employing one or more individuals, including the owner of said business, shall pay annual license taxes as follows unless otherwise provided herein:

A. Four (4) or fewer individuals engaged or employed as owners, stockholders, partners, managers or employees shall pay an annual tax of fifty dollars ($50.00).

B. Between five (5) and ten (10) individuals engaged or employed as owners, stockholders, partners, managers or employees shall pay an annual tax of seventy five dollars ($75.00).

C. Between eleven (11) and twenty (20) individuals engaged or employed as owners, stockholders, partners, managers or employees shall pay an annual tax of one hundred dollars ($100.00).

D. Between twenty one (21) and thirty (30) individuals engaged or employed as owners, stockholders, partners, managers or employees shall pay an annual tax of one hundred fifty dollars ($150.00).

E. Thirty one (31) or more individuals engaged or employed as owners, stockholders, partners, managers or employees shall pay an annual tax of two hundred dollars ($200.00).

F. Exemption for household employees. Any person directly employed as a household employee by a resident of the city shall be exempt from payment of the annual license tax set forth in this section. For the purposes of this section, a "household employee" shall mean a person who provides household related services within the residence, including, but not limited to, caring for the needs of the occupants of the residence and maintaining the cleanliness or orderliness of the residence.

It shall be the duty and obligation of any applicant for an annual business license pursuant to this section to file with the city simultaneously with the filing of the application an affidavit showing the number of individuals engaged, employed or used in the conduct of the business during the six (6) month period immediately prior to the filing of the application, and such number of individuals shall determine the license tax to be paid. Included in the determination of the number of employees shall be apprentices and students for whom the business receives compensation for student labor. For the purpose of determining the number of employees pursuant to this section, two (2) part time employees shall be considered the equivalent of one full time employee.

If the application is for a new business previously unlicensed in the city, such application and affidavit shall estimate the number of individuals to be engaged, employed or otherwise used in the conduct of the business. The estimate shall be reconciled with the actual facts at the time of the succeeding annual renewal or at any time during the period in which the license certificate is in effect, at which time the license tax shall be adjusted accordingly.

If the business has numerous offices, the number of individuals regularly working at the office or offices located in the city or, in the case of an independent contractor, who would have regular use of the office or offices in the city, shall be included in the affidavit required herein as full time employees. (Ord. 0-03-1171, 6-11-2003)

Every person engaged in the wholesale or retail sale of goods and materials shall pay an annual tax in accordance with section 11.05.01 of this article. (Ord. 0-03-1171, 6-11-2003)

Eating establishments shall include in the determination of the number of individuals engaged, employed or used in the conducting of such business, all individuals involved with food preparation, serving, delivering, cashiering or cleaning of the premises whether on a full time or part time basis.

A. Every person engaged in the sale of food: Take out (not consumed on premises) shall pay an annual tax in accordance with section 11.05.01 of this article.

B. Every person engaged in the sale of food: On site (consumed on premises and for which tables are provided for consumption) shall pay an annual tax in accordance with section 11.05.01 of this article.

C. Every person engaged in a catering business shall pay an annual tax in accordance with section 11.05.01 of this article. Such license shall be separate and apart from a license for the consumption of food on premises or take out. (Ord. 0-03-1171, 6-11-2003)

Professional businesses shall include, in the determination of the number of individuals employed, engaged or used in the conducting of such business, all individuals involved in clerical, technical, paraprofessional, professional or other support activities whether employed on a full time or part time basis and whether employed directly or as independent contractor.

A. Every person engaged in a legal profession, whether as an attorney or paralegal, shall pay an annual tax in accordance with section 11.05.01 of this article.

B. Every person engaged in a medical profession, including dental and vision, shall pay an annual tax in accordance with section 11.05.01 of this article.

C. Every person engaged in an insurance profession, whether as agent or broker, shall pay an annual tax in accordance with section 11.05.01 of this article.

D. Every person engaged in an accountancy profession, shall pay an annual tax in accordance with section 11.05.01 of this article.

E. Every person engaged in a mortgage or mortgage brokerage profession, including title and escrow services, shall pay an annual tax in accordance with section 11.05.01 of this article.

F. Every person engaged in a private school operated for profit, regardless of the age of students or course of instruction, shall pay an annual tax in accordance with section 11.05.01 of this article.

G. Every person engaged in a private patrol profession, including night watch service, private police, police patrol service or any other service, the purpose of which is to afford police or fire protection within the city, in addition to that provided by the city, to the public for hire or reward, shall pay an annual tax in accordance with section 11.05.01 of this article. Every firm or business so engaged shall have obtained a license from the state to be engaged in said business prior to application for a city license.

H. Every person engaged in a real estate brokerage profession shall pay an annual tax of one hundred dollars ($100.00) for himself or herself and thirty five dollars ($35.00) for each salesperson or agent employed or engaged by such broker. These taxes shall be in lieu of the taxes provided in subsections 11.05.01A through E of this article.

I. Every person engaged in a travel agency profession shall pay an annual tax in accordance with section 11.05.01 of this article.

J. Every person engaged in an appraisal profession, whether real or personal property, shall pay an annual tax in accordance with section 11.05.01 of this article.

K. Every person engaged in a valet parking service shall pay an annual tax in accordance with section 11.05.01 of this article.

L. Every person engaged in a beauty salon profession shall pay an annual tax in accordance with section 11.05.01 of this article.

M. Every person engaged in a service/repair profession, separate from a retail or wholesale business, shall pay an annual tax in accordance with section 11.05.01 of this article.

N. Every person engaged in a consulting profession, not specifically stated herein, shall pay an annual tax in accordance with section 11.05.01 of this article. (Ord. 0-03-1171, 6-11-2003)

A. Every individual or business providing construction or building services shall have the appropriate state license prior to submitting an application for a business license from the city.

1. Every person engaged as a contractor and licensed by the state as an A or B contractor shall pay an annual tax of two hundred dollars ($200.00).

2. Every person engaged as an electrical contractor and licensed by the state as a C-10 contractor or performing electrical work in the city shall pay an annual tax of two hundred dollars ($200.00).

3. Every person engaged as a contractor and licensed by the state as a C-15, C-17, C-55 or C-61 contractor shall pay an annual tax of one hundred dollars ($100.00).

4. Every person engaged as a painter and licensed by the state as a C-33 contractor shall pay an annual tax of one hundred dollars ($100.00).

5. Every person engaged as a landscape contractor and licensed by the state as a C-27 contractor shall pay an annual tax of one hundred dollars ($100.00).

6. Every person engaged in any contractor activity as set forth in the state licensed contractor classifications, except for those classifications specifically identified in this article, shall pay an annual tax of two hundred dollars ($200.00).

B. Every person engaged in any contracting activity pursuant to this section shall be entitled to four (4) vehicle permit stickers as required by this chapter.

1. Each additional vehicle shall require an annual tax of twenty five dollars ($25.00). (Ord. 0-03-1171, 6-11-2003)

A. Every person engaged as a gardener shall pay:

1. For the employment of two (2) individuals using one vehicle, an annual tax of thirty five dollars ($35.00). Said vehicle shall display a vehicle permit sticker as required by this chapter.

2. For each additional employee, an annual tax of twenty five dollars ($25.00).

3. For each additional vehicle, an annual tax of twenty five dollars ($25.00).

B. Every person engaged as a tree trimmer or tree service shall pay an annual tax of one hundred dollars ($100.00) which shall provide for four (4) vehicle permit stickers as required by this chapter. (Ord. 0-03-1171, 6-11-2003)

A. Every person engaged in the extermination, fumigation or pest control (insect) business shall pay an annual tax of one hundred dollars ($100.00). Every such person or business shall present a license from the state board of pest control at the time of application for a license.

B. Every person engaged in the animal control business shall pay an annual tax of one hundred dollars ($100.00). (Ord. 0-03-1171, 6-11-2003)

A. Every person engaged in the delivery or trucking business in which he/she is located outside the city and who, in the course of such business uses a wheeled vehicle for the purpose of selling, delivering or receiving within the city any personal property of any kind, whether wholesale or retail, or any materials for the purpose of rendering or performing any service within the city or who picks up or delivers personal property to be serviced outside the city shall, unless otherwise provided by law, pay the annual tax contained herein based on the total number of wheeled vehicles within the business's operating fleet which may conduct such business within the City.

• 1. One vehicle: Fifty dollars ($50.00).
• 2. Two (2) or three (3) vehicles: One hundred dollars ($100.00).
• 3. Four (4), five (5) or six (6) vehicles: One hundred fifty dollars ($150.00).
• 4. Seven (7), eight (8), nine (9) or ten (10) vehicles: Two hundred dollars ($200.00).
• 5. More than ten (10) vehicles: Two hundred fifty dollars ($250.00).

B. Every person engaged in transporting passengers for hire, excluding taxicabs 1 , shall pay an annual tax of one hundred dollars ($100.00). Said tax shall be for any number of vehicles used.

C. Every person engaged in the taxicab service shall pay an annual tax of twelve dollars ($12.00) for each taxicab operating within the City at a taxi stand. (Ord. 0-03-1171, 6-11-2003)

Every person engaged in refuse collection within the City shall pay an annual tax of two hundred fifty dollars ($250.00).

In addition to the tax herein, every person engaged in refuse collection shall also pay the License Tax set forth in subsection 11.05.08A of this article based on the number of refuse trucks operating within the City and the Franchise Tax set forth in section 09.05.01 of this Code. (Ord. 0-03-1171, 6-11-2003)

Every person engaged in entertaining or providing entertainment within the City shall pay an annual License Tax in accordance with the requirements herein.

A. Every person engaged in operating any theater, whether for the showing of live or movie entertainment, shall pay an annual tax of two hundred fifty dollars ($250.00). (Ord. 0-03-1171, 6-11-2003)

Every person providing coin operated machines, whether for the purpose of games or for the vending of goods, wares or merchandise, shall pay an annual tax of five dollars ($5.00) for each machine. (Ord. 0-03-1171, 6-11-2003)

Every person engaged in the telling of fortunes, forecasting of futures or furnishing of any kind of information not otherwise obtainable by the ordinary process of knowledge, by means of any occult, psychic power, faculty, force, clairvoyance, clairaudience, cartomancy, psychometry, phrenology, spirits, tea leaf or other such reading, mediumship, seership, prophecy, augury, astrology, palmistry, necromancy, mind reading, telepathy or other craft, art, science, cards, talisman, charm, potion, magnetized article or substance, crystal gazing, oriental mysteries or magic of any kind or nature shall pay an annual tax of fifty dollars ($50.00). (Ord. 0-03-1171, 6-11-2003)

Every individual conducting a home occupation shall pay an annual tax of fifty dollars ($50.00). (Ord. 0-18-1338, 7-27-2018)

A. Every person operating as a handyman and performing only minor repair or restoration work which does not require the issuance of a City building permit, which does not involve exterior painting, except for trim only, which does not involve electrical, plumbing, heating or air conditioning repair or floor covering work and which does not involve any structural modifications shall pay an annual tax of fifty dollars ($50.00).

B. Every person involved in the business of lending money on pledged personal property as a pawnbroker in the City shall pay an annual tax of four hundred dollars ($400.00).

C. Every person operating as an auto detailing/cleaning service shall pay an annual tax in accordance with section 11.05.01 of this article.

D. Every person operating as a janitorial service, excluding maids or cleaning persons individually employed for a single residential unit, shall pay an annual tax in accordance with section 11.05.01 of this article.

E. Every person operating as a pool cleaning service shall pay an annual tax of fifty dollars ($50.00). (Ord. 0-03-1171, 6-11-2003)