Signal Hill Municipal Code Ch. 5.04 General Licensing Provisions and Taxes

For the purpose of this chapter, the following definitions shall apply:

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

B. "Tax collector" means the officer or person appointed by the city council by resolution or ordinance to perform the duties of tax collector as set forth in this chapter.

(Prior code § 5.04.010 (Ord. 494 § 1, 1960))

This chapter is enacted solely to raise revenue for municipal purposes, and is not intended for regulation.

(Prior code § 5.04.020 (Ord. 494 § 2, 1960))

Persons who are required to pay a license tax for transacting and carrying on any business under this chapter shall not be relieved from the payment of any license tax for the privilege of doing such business required under any other ordinance of the city and shall remain subject to the regulatory provisions of other ordinances. No license shall be issued under this chapter for the conduct of any trade, business, or calling for which a permit or other approval of the city council is required pursuant to the provisions of any other ordinance, unless and until the required permit for approval has been obtained.

(Prior code § 5.04.030 (Ord. 494 § 3, 1960))

A. Neither the adoption of the ordinance codified in this chapter nor the repeal by it of any portion of any existing ordinance of the city shall be construed to in any manner excuse or relieve from prosecution the violation of any ordinance committed prior to the effective date hereof.

B. Nothing contained in this chapter shall be construed as releasing any person from payment of any tax due under the provisions of any other ordinance of the city, nor to affect the validity of any bond or cash deposit required by any ordinance to be posted, filed, or deposited with any officer of the city; and all rights and obligations thereunto appertaining shall continue in full force and effect.

(Prior code § 5.04.040 (Ord. 494 § 4, 1960))

A. There are imposed upon the businesses, trades, professions, callings and occupations specified in this chapter license taxes in the amounts prescribed in this chapter.

B. It is unlawful for any person to transact and carry on any business, trade, profession, calling or occupation in the city without first having procured a license from the city to do so or without first complying with any and all applicable provisions of this chapter.

C. This section shall not be construed as requiring any person to obtain a license prior to doing business within the city if such requirement conflicts with applicable statutes of the United States or of the state of California. However, persons not required to obtain a license prior to doing business within the city because of conflict with applicable statutes of the United States or of the state of California shall be liable for payment of the tax imposed by this chapter.

(Prior code § 5.04.050 (Ord. 494 § 5, 1960))

Every person engaging in or carrying on any business, profession, occupation, trade or calling in this city in any capacity other than as the employee of another with wages as his sole compensation must obtain the license and pay the license tax provided therefor under the provisions of this chapter.

(Prior code § 5.08.010 (Ord. 494 § 40, 1960))

A separate license must be obtained for each branch establishment or location of the business transacted and carried on which is located in the city, and each license shall authorize the licensee to transact and carry on only the business licensed thereby at the location or in the manner designated in such license; provided, that warehouses and distributing plants used in connection with and incidental to a business licensed under the provisions of this chapter shall not be deemed to be separate places of business or branch establishments.

(Prior code § 5.04.060 (Ord. 494 § 6, 1960))

If two or more businesses or professions are conducted on the same premises by the same person, the license to be obtained by such person and the tax to be paid on account thereof shall be as follows:

A. If all of such businesses are subject to a license tax computed on the basis of the number of employees, only one license shall be required which shall be the license applicable to the business which constitutes more than fifty percent of the dollar volume of the total business conducted at the location.

B. If all of such businesses are subject to license taxes for which a flat amount is specified in this chapter, separate licenses shall be issued for each business but the amount of the license tax for all thereof shall be the highest tax applicable to any one of such businesses plus fifty percent of the license tax applicable to each of the other businesses.

C. If one or more of such businesses is subject to a license tax based upon the number of employees and one or more of the other businesses is not, a separate license must be obtained for the business or businesses as to which the license tax based upon the number of employees is applicable and, if there is more than one such business, the tax shall be determined as provided in subsection A of this section. A separate license shall be obtained for each of the other businesses, and, if there is more than one such business, the tax shall be determined as provided in subsection B of this section.

(Prior code § 5.04.070 (Ord. 494 § 7, 1960))

If a business is conducted upon or from an establishment which is located upon property which lies partly within the city and extends across the city boundary line, the license tax with respect to the business shall be reduced by an amount which the tax collector determines is equal to the same proportion of the total tax, computed as if the whole establishment were within the city, that the value of the portion of the establishment located outside the city bears to the value of the entire establishment; provided, however, that this provision shall not be applicable unless the tax collector determines that at least ten percent of the establishment, on the basis of value, is located outside of the city.

(Prior code § 5.04.080 (Ord. 551, 1963: Ord. 494 § 7.5, 1960))

In those instances in which the license tax provided in this chapter is based upon the number of employees of the licensee or the applicant for the license, the number of employees upon which the tax is to be based shall be the average number of employees who during the preceding calendar year worked in an establishment of the licensee within the city, or who used to a substantial extent an office, plant or other establishment within the city as his headquarters. The average number shall be determined by adding together the totals of the names listed upon each of the employer's reports to the State Department of Employment filed during the preceding calendar year and dividing said sum by the number of such reports from which the names were taken.

(Prior code § 5.04.090 (Ord. 494 § 8, 1960))

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

(Prior code § 5.04.100(A) (Ord. 494 § 9(a), 1960))

A. None of the license taxes provided for by this chapter shall be so applied as to occasion an undue burden upon interstate commerce. In any case where a license tax is believed by a licensee or applicant for license to place an undue burden upon such commerce, he may apply to the tax collector for an adjustment of the tax so that it shall not be discriminatory or unreasonable as to such commerce.

B. Such application may be made before, at, or within six months after payment of the prescribed license tax. The applicant shall, by affidavit and supporting testimony, show his method of business and the gross volume or estimated gross volume of business and such other information as the tax collector may deem necessary in order to determine the extent, if any, of such undue burden on such commerce.

C. The tax collector shall then conduct an investigation, and after first having obtained the written approval of the city attorney shall fix as the license tax for the applicant an amount that is reasonable and nondiscriminatory or, if the license tax has already been paid, shall order a refund of the amount over and above the license tax so fixed.

D. In fixing the license tax to be charged, the tax collector shall have the power to base the license tax upon a percentage of gross receipts or any other measure which will assure that the license tax assessed shall be uniform with that assessed on businesses of like nature, so long as the amount assessed does not exceed the license tax as prescribed by this chapter.

E. Should the tax collector determine the gross receipts measure of license tax to be the proper basis, he may require the applicant to submit, either at the time of termination of applicant's business in the city or at the end of each three-month period, a sworn statement of the gross receipts and pay the amount of license tax therefor; provided that no additional license tax during any one calendar year shall be required after the licensee has paid an amount equal to the annual license tax as prescribed in this chapter.

(Prior code § 5.04.100(B) (Ord. 494 § 9(b), 1960))

The provisions of this ordinance shall not be deemed or construed to require the payment of a license tax to conduct, manage, or carry on any business, occupation, or activity from any institution or organization which is conducted, managed, or carried on wholly for the benefit of charitable purposes or from which profit is not derived, either directly or indirectly, by any individual; nor shall any license tax be required for the conducting of any entertainment, concert, exhibition, or lecture on scientific, historical, literary, religious, or moral subjects within the city whenever the receipts of any such entertainment, concert, exhibition, or lecture are to be appropriated to any church or school or to any religious or benevolent purpose; nor shall any license tax be required for the conducting of any entertainment, dance, concert, exhibition, or lecture by any religious, charitable, fraternal, educational, military, state, county, or municipal organization or association whenever the receipts of any such entertainment, dance, concert, exhibition, or lecture are to be appropriated for the purpose and objects for which such organization or association was formed and from which profit is not derived, either directly or indirectly, by any individual; provided, however, that nothing in this section shall be deemed to exempt any such organization or association from complying with any of the provisions of this chapter requiring a permit from the city council or any commission or officer to conduct, manage, or carry on any profession, trade, calling, or occupation.

(Prior code § 5.04.100(F) (Ord. 494 § 9(f), 1960))

No license tax payable under this chapter shall be payable by any person who has received an honorable discharge or release from active duty in one of the United States armed services, who is physically unable to obtain a livelihood by manual labor, and who is a voter of this state.

(Prior code § 5.04.100(G) (Ord. 494 § 9(g), 1960))

A. Any person claiming an exemption pursuant to Sections 5.04.110 through 5.04.140 shall file a verified statement with the tax collector stating the facts upon which the exemption is claimed.

B. The tax collector shall, upon a proper showing contained in the verified statement, issue a license to such person claiming exemption under Sections 5.04.110 through 5.04.140 without payment to the city of the license tax required by this chapter.

C. The tax collector, after giving notice and a reasonable opportunity for hearing to a licensee, may revoke any license granted pursuant to the provisions of Sections 5.04.110 through 5.04.140 upon information that the license is not entitled to the exemption as provided in this chapter.

(Prior code § 5.04.100(C--E) (Ord. 494 § 9(c)--(e), 1960))

A. Every person required to have a license under the provisions of this chapter shall make application for the same to the tax collector of the city.

B. If the application is sufficient in form and content, the tax collector shall issue to such person a license which shall contain the following:

• 1. The name of the person to whom the license is issued;
• 2. A description of the business licensed;
• 3. The place where such business is to be transacted and carried on;
• 4. The date of the expiration of such license;

5. Such other information as may be necessary to the enforcement of the provisions of this chapter.

C. In all cases in which the license tax is payable in advance, the tax collector shall not issue the license until the tax is paid.

(Prior code § 5.04.110 (Ord. 533 § 1 (part), 1962: Ord. 494 § 10(a), 1960))

No license provided for in this chapter shall be initially issued to any person unless such person has filed with the tax collector a written application upon a form to be provided by the tax collector, signed under penalty of perjury or verified under oath before a person authorized to administer oaths by the applicant or a managing agent or officer of the applicant, wherein is set forth all information required by the tax collector in order to enable him to determine the proper license to be issued and the correct amount of the license tax payable therefor.

(Prior code § 5.04.120 (Ord. 494 § 10(b), 1960))

No license provided for in this chapter shall be renewed or reissued to any person unless such person has filed with the tax collector a written application upon a form to be provided by the tax collector, signed under penalty of perjury or verification under oath before a person authorized to administer oaths by the applicant or a managing agent or officer of the applicant, wherein is set forth all information required by the tax collector in order to enable him to determine the proper license to be issued and the correct amount of the license tax payable therefor.

(Prior code § 5.04.130 (Ord. 494 § 10(c), 1960))

No statement contained in an application for a license or for a renewal of a license shall be conclusive as to the matters set forth therein, nor shall the filing of the same preclude the city from collecting by appropriate action such sum as is actually due and payable under this chapter. Such applications and each of the several items therein contained shall be subject to audit and verification by the tax collector, his deputies, or authorized employees of the city, who are authorized to examine, audit, and inspect such books and records of any licensee or applicant for a license, as may be necessary in their judgment to verify or ascertain the amount of license fee due. All licensees, applicants for licenses, and persons engaged in business in the city are required to permit an examination of such books and records for the purposes set forth in this section.

(Prior code § 5.04.140(A) (Ord. 494 § 11(a), 1960))

The information furnished to or secured by the tax collector, his deputies, or other employees of the city pursuant to Sections 5.04.160 through 5.04.190 shall be confidential. Any disclosure or use of such information by any officer or employee of the city which is not reasonably and directly related to the enforcement or administration of this chapter is unauthorized and shall constitute a misdemeanor for which such officer or employee shall be subject to the penalty provisions of this chapter in addition to any other penalties provided by law.

(Prior code § 5.04.140(B) (Ord. 494 § 11(b), 1960))

A. If any person who is required by this chapter to obtain a license fails to file a complete and sufficient application therefor within the time prescribed, or if, after demand therefor made by the tax collector, he fails to file a corrected statement, the tax collector may determine the amount of license tax due from such person by means of such information as he may be able to obtain.

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

(Prior code § 5.04.150 (Ord. 494 § 12, 1960))

Any person aggrieved by any decision of the tax collector with respect to the issuance or refusal to issue such license may appeal to the council by filing a notice of appeal with the clerk of the council. The council shall thereupon fix a time and place for hearing such appeal. The clerk of the council shall give notice to such person of the time and place of hearing by serving it personally or by depositing it in the United States mail, postage prepaid, addressed to such person at his last known address. The council shall have authority to determine all questions raised on such appeal. No such determination shall conflict with any substantive provisions of this chapter.

(Prior code § 5.04.160 (Ord. 494 § 13, 1960))

In addition to all other powers conferred upon him, the tax collector shall have the power, for good cause shown, to extend the time for filing any required sworn statement for a period not to exceed thirty days, and in such case to waive any penalty that would otherwise have accrued; and shall have the further power, with the consent of the council, to compromise any claim as to amount of license tax due.

(Prior code § 5.04.170 (Ord. 494 § 14, 1960))

No license issued pursuant to this chapter shall be transferable, except, however, that upon application therefor and payment of a fee of five dollars, such a license may be transferred as follows:

A. To another entity which in respect to control and ultimate ownership is substantially the alter ego of the licensee; and

B. To another location to which the business has been or is to be moved.

(Prior code § 5.04.180 (Ord. 513, 1961: Ord. 494 § 15, 1960))

A duplicate license may be issued by the tax collector to replace any license previously issued under this chapter which has been lost or destroyed upon the licensee filing a statement of such fact, and at the time of filing such statement paying to the tax collector a duplicate license fee of five dollars.

(Prior code § 5.04.200 (Ord. 494 § 17, 1960))

All licenses must be kept and posted in the following manners:

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

B. Any licensee transacting and carrying on business but not operating at a fixed place of business in the city shall keep the license upon his person at all times while transacting and carrying on such business.

(Prior code § 5.04.210(a), (b) (Ord. 494 § 18(a), (b), 1960))

The tax collector shall issue license identification tags with each license covering one or more coin-operated vending machines, amusement devices, music boxes, and weighing scales. Each tax shall show the number of the license with which it is issued, the date thereof, and the address where such machine is located and the fee paid, and one tag shall be securely affixed to each machine so as to be prominently displayed. Each tag shall apply only to the location for which it is issued.

(Prior code § 5.04.210(c) (Ord. 494 § 18(c), 1960))

Unless otherwise specifically provided in this chapter, all license taxes imposed by this chapter shall be due and payable as follows:

A. Annual license taxes shall be due and payable in advance on the first day of January of each year; provided, however, that the annual license tax due for any business started subsequent to said date in any year shall be due and payable on the date such business is started; and provided, further, that if the date such business is started is on or after the first day of July, the taxes for the remainder of the year shall be one-half of the annual tax prescribed for the business.

B. Semiannual license taxes shall be due and payable in advance on the first day of January and the first day of July of each year; provided, however, that the tax due for any business started after the commencement of the semiannual periods shall be payable without proration on the date such business is started and shall cover the remainder of the semiannual period.

C. Daily flat-rate license taxes shall be paid in advance and shall be delinquent if not paid before the close of business of the day prior to the date for which the license is required.

(Prior code § 5.04.220 (Ord. 494 § 19, 1960))

A. Annual and semiannual taxes shall become delinquent if not paid on the last day of the calendar month during which they become due and payable.

B. If any license tax provided in this chapter is not paid before it becomes delinquent, a penalty equal to ten percent of the tax shall be added to the tax and become payable therewith on the first day of each calendar month during which the delinquency exists; provided, however, that the amount of such penalty to be added shall in no event exceed fifty percent of the license tax due.

(Prior code § 5.04.230 (Ord. 494 § 20, 1960))

The amount of any license tax and penalty imposed by the provisions of this ordinance shall be deemed a debt due the city. An action may be commenced in the name of the city in any court of competent jurisdiction, for the amount of any delinquent license tax and penalties.

(Prior code § 5.04.260 (Ord. 494 § 23, 1960))

All remedies prescribed in this chapter are cumulative and the use of one or more remedies by the city shall not bar the use of any other remedy for the purpose of enforcing the provisions of this chapter.

(Prior code § 5.04.270 (Ord. 494 § 24, 1960))

The city council shall have the right from time to time by resolution to adopt such administrative rules and regulations as may be necessary to carry out the purposes and policies of the city as are set forth in this chapter.

(Prior code § 5.04.240 (Ord. 494 § 21, 1960))

A. It shall be the duty of the tax collector and he is directed to enforce each and all of the provisions of this chapter; and the chief of police shall render such assistance in the enforcement of this chapter as may from time to time be required by the tax collector or the city council.

B. The tax collector, in person or by his deputies or duly authorized assistants, shall examine or cause to be examined all places of business in the city to ascertain whether the provisions of this chapter have been complied with.

C. The tax collector and each and all of his assistants and any police officer shall have the power and authority to enter, free of charge, and at any reasonable time, any place of business required to be licensed under this chapter and demand an exhibition of its license certificate. Any person having such license certificate theretofore issued, in his possession or under his control, who wilfully fails to exhibit the same on demand, shall be guilty of a misdemeanor and, subject to the penalties provided for by this chapter.

D. It shall be the duty of the tax collector and each of his assistants to cause a complaint to be filed against any and all persons found to be violating any provisions of this chapter.

(Prior code § 5.04.250 (Ord. 494 § 22, 1960))

Any person violating any of the provisions of this chapter or knowingly or intentionally misrepresenting to any officer or employee of the city any material fact in procuring a license provided for in this chapter shall be deemed guilty of a misdemeanor and, upon conviction thereof, shall be punishable as set forth in Chapter 1.16.

(Ord. 586 § E (part), 1966: prior code § 5.04.280 (Ord. 494 § 25, 1960))

Every person who in this city engages in the business of installing, maintaining, and operating outdoor advertising displays, advertising structures, billboards, advertising signs, painted signs or structures, or signboards shall pay an annual license tax determined as follows:

A. If none of the facilities has a display area in excess of one hundred and twenty square feet, the license tax is seventy dollars, plus four dollars for each facility in excess of twenty;

B. If any of the facilities has a display area in excess of one hundred and twenty square feet, the license tax is two hundred dollars, plus four dollars for each facility in excess of twenty; provided, that if the licensee maintains more than twenty facilities which have in excess of one hundred and twenty square feet of display area, the additional tax for each such structure in excess of twenty shall be ten dollars.

(Ord. 78-6-798 § 2 (part); prior code § 5.08.060 (Ord. 504, 1961: Ord. 494 § 44, 1960))

Every person conducting, managing or carrying on in this city any of the businesses enumerated in this section shall pay an annual license tax in the amount specified therefor.

A. Bowling Alleys. Any public bowling alley or building, thirty dollars per year for each alley;

B. Mechanical Devices and Ball Courts. Skee ball, bat ball, handball or shuffleboard court or any mechanical amusement device or any device, implement, or unit of equipment maintained for the recreational use of patrons and not operated by coins, sixty dollars per year for each court, device, implement or unit of equipment;

C. Vending Machines. Vending machines delivering merchandise only, and having no amusement feature, ten dollars per year for each machine operated by coins of one-cent denomination and twenty dollars per year for each machine operated by coins of greater denomination;

D. Weighing Devices. Weighing devices operated by insertion of one-cent coins, ten dollars per year;

E. Coin-operated Amusements. Music boxes, pinball machines, marble boards or other similar devices which are of an amusement nature and which are operated by coins, sixty dollars per year for each such device or machine;

F. Billiards and Pool. Billiard rooms and pool halls, seventy dollars per year for the first pool or billiard table, plus forty dollars per year for each additional pool or billiard table, and such license shall include the right to sell tobacco, confections, soft drinks and prepared foods;

G. Skating Rinks. Ice or roller skating rinks, enclosures, or parks, two hundred eighty dollars per year;

H. Other Coin-operated Devices. Any mechanical device or machine which operates upon the insertion of a coin and for which a license tax is not specifically provided elsewhere in this chapter, one hundred dollars per year for the first machine, plus fifty dollars per year for each additional machine.

I. Shooting Galleries. Shooting galleries, two hundred eighty dollars per year;

J. Dancehalls. Dancehalls or establishments of any kind which are open to the public and in which dancing by patrons is permitted, two hundred twenty dollars per year; provided, that if alcoholic beverages as defined by the Alcoholic Beverage Control Act of California are dispensed at such place, the license tax shall be determined by the number of days dancing by patrons is permitted each week, as follows:

• 1. One day or less per week, one hundred eighty dollars per year,
• 2. Two days of any calendar week, three hundred sixty dollars per year,
• 3. Three days of any calendar week, five hundred forty dollars per year,
• 4. Four days of any calendar week, seven hundred twenty dollars per year,
• 5. Five days of any calendar week, nine hundred dollars per year,
• 6. Six or seven days of any calendar week, one thousand dollars per year;

K. Arcades. Any arcade, four hundred dollars per year.

(Ord. 78-6-798 § 2 (part); prior code § 5.08.090 (Ord. 65-2-574 § 1; Ord. 494 § 47, 1960))

A. Auctioneers. Every person engaged in the business of auctioneer in this city shall pay a license tax of sixty dollars per day.

B. Auction Houses. Every person engaged in the business of maintaining, conducting, or carrying on an auction house in this city shall pay a license tax of three hundred dollars semiannually.

C. Auction Yards and Pawnbrokers. Every person engaged in the business of conducting, maintaining, or carrying on an auction yard or pawnbroker business in the city shall pay an annual license tax of six hundred dollars.

(Ord. 78-6-798 § 2 (part); prior code § 5.08.110 (Ord. 494 § 49, 1960))

Every person who in this city engages in the business of an automobile wrecker shall pay an annual license tax of three hundred dollars. An automobile wrecker is any person who has an established place of business in which he engages in the business of buying, selling, or dealing in automotive vehicles for the purpose of dismantling or wrecking the same and who buys or sells the integral parts and component materials thereof in whole or in part and deals in used motor vehicle parts. The activity included in an automotive wrecker's license shall include the repair of automobiles and the parts thereof and the buying and selling of used automobiles.

(Ord. 78-6-798 § 2 (part); prior code § 5.08.120 (Ord. 494 § 50, 1960))

A. Every person conducting, managing or staging in this city a circus, carnival, or other similar exhibition shall pay a license tax of six hundred dollars for each day of public attendance plus two hundred dollars for each day of public attendance in each sideshow conducted in conjunction therewith. No additional tax shall be due if a parade is staged.

B. Any person who stages in this city a circus or carnival parade where such circus or carnival or similar exhibition is conducted outside the city shall pay a license tax of two hundred dollars per day.

(Ord. 78-6-798 § 2 (part); prior code § 5.08.100 (A, B) (Ord. 494 § 48(a), (b), 1960))

A. Any persons whose business is limited exclusively to renting, leasing or operating coin-operated vending machines, shall pay an annual license tax based upon the entire gross receipts which are directly attributable to the business activities of such person conducted within the city as follows:

Gross Annual Receipts Annual License Tax

Less than $2,499 $ 20.00

$ 2,500 -- $4,999 40.00

5,000 -- 7,499 60.00

7,500 -- 9,999 80.00

10,000 -- 14,999 120.00

15,000 -- 19,999 160.00

20,000 -- Up 200.00

B. Prior to the issuance of a business license or renewal therefor, the operator, owner, or manager of such vending machines shall furnish in duplicate a statement of gross receipts for each machine and the location of each such machine to the director of finance. The statement of gross receipts shall be subject to audit by the director of finance. Stamp-vending machines selling or dispensing U.S. stamps for mailing purposes are exempt from the terms and provisions of this section.

(Ord. 78-6-798 § 2 (part); Ord. 73-5-701 § 1: prior code § 5.08.091)

A. Every person who in this city engages in the business of a contractor shall pay an annual license tax of one hundred dollars; provided, however, that in lieu thereof a contractor may be issued a license for six months' duration for which he shall pay a license tax in the amount of fifty dollars.

B. The business of a contractor shall consist of any or all of the classifications of contracting business for which a license issued by the Contractor's State License Board is required under the provisions of Chapter 9 of Division 3 of the Business and Professions Code.

(Ord. 78-6-798 § 2 (part); prior code § 5.08.190 (Ord. 494 § 57, 1960))

Every person operating in this city a drive-in theater shall pay an annual license tax of one hundred dollars if the theater has less than one hundred salable spaces, one hundred fifty dollars if it has more than one hundred but less than two hundred salable spaces, and two hundred dollars if it has more than two hundred salable spaces.

(Ord. 78-6-798 § 2 (part); prior code § 5.08.100(H) (Ord. 494 § 48(h), 1960))

Every person who in this city operates a miniature golf course, bicycle course, golf driving range or archery range shall pay an annual license tax which shall be in the same amount and shall be computed in the same manner as the license tax specified in Section 5.04.550.

(Prior code § 5.08.100(E) (Ord. 494 § 48(e), 1960))

Every person who in this city operates an off-site hazardous waste management facility or a latex splash water treatment facility and who discharges any effluent from such operations into the city's sewer system, shall pay a business license tax which shall be in the amount of $0.01.5 per gallon for every gallon of effluent discharged from the off-site hazardous waste management facility or latex splash water treatment facility into the city's sewer system. The amount of water discharged by the off-site hazardous waste management facility or the latex splash water treatment facility shall be reported by the operator in writing to the city engineer within five business days of the first day of each month. The report shall be accompanied by payment of the business license tax indicated by the per gallon rate multiplied by the amount of effluent for the thirty-day period. The city engineer or his/her designated representative shall, at any time, have full access to all portions of the off-site hazardous waste management facility or latex splash water treatment facility, for the purposes of confirming the accuracy of any reported amount of discharge.

(Ord. 94-10-1188 § 1: Ord. 92-05-1117 § 2)

Every person who in this city engages in the business of operating a hospital for the care and treatment of human beings shall pay an annual license tax of two hundred fifty dollars.

(Ord. 78-6-798 § 2 (part); prior code § 5.08.210 (Ord. 494 § 59, 1960))

Every person not having a fixed place of business within this city who engages in the business of collecting, buying, or selling at either retail or wholesale or otherwise dealing in junk and/or rubbish, waste material, refuse and/or any old rags, sacks, bottles, cans, papers, metals, jewelry, precious metals, rubber, bric-a-brac, cordage, truck or automobile tires, truck or automobile parts, truck or automobile accessories, and other like articles, whether the same can be sold or otherwise disposed of in the condition or state of repair as collected, or whether the same are collected, bought or sold or otherwise disposed of for the purpose of being treated, repaired or prepared so as to be used again in the same or in some other form, shall pay an annual license tax of one hundred twenty dollars for the first vehicle, plus sixty dollars for each additional vehicle used in the business of the city.

(Ord. 78-6-798 § 2 (part); prior code § 5.08.130 (Ord. 494 § 51, 1960))

Every person who in this city conducts or stages any lecture, or any traveling theatrical performance or concert in a place other than a licensed theater shall pay twenty dollars for the first day of such staging and ten dollars for each additional day.

(Ord. 78-6-798 § 2 (part); prior code § 5.08.100(C) (Ord. 494 § 48(c), 1960))

Every person engaging in the business of selling goods, wares, or merchandise in liquidation of the assets of insolvent or bankrupt persons or in the business of liquidating goods, wares, or merchandise which have been damaged by fire, flooding, or other calamity shall pay a license tax of three hundred dollars for each day that such a sale is conducted within the city; provided, however, that this section shall not apply to persons selling their own property in the regular course of business from a permanent business establishment.

(Ord. 78-6-798 § 2 (part); prior code § 5.08.200 (Ord. 494 § 58, 1960))

Every person who in this city engages in a business consisting mainly of manufacturing, packing, processing, canning, or fabricating any goods, wares, merchandise, or produce, or in processing or refining oil, natural gas or products derived therefrom, shall pay an annual license tax which shall be in the same amount and computed in the same manner as the annual license tax specified in Section 5.04.550. The cleaning and dehydration of crude oil at the well where it is produced does not constitute the processing thereof within the meaning of this section.

(Prior code § 5.08.030 (Ord. 533 § 1 (part), 1962: Ord. 494 § 42, 1960))

* For provisions regarding taxation of crude oil producer, see Ch. 5.12 of this code.

Every person carrying on the business of operating a motel, hotel, or auto court within the city shall pay an annual license tax as follows: one to nine rooms or units, sixty dollars; ten to fourteen rooms or units, seventy dollars; fifteen to nineteen rooms or units, eighty dollars; twenty to thirty rooms or units, ninety dollars; thirty rooms or units or over, one hundred dollars.

(Ord. 78-6-798 § 2 (part); prior code § 5.08.160 (Ord. 494 § 54, 1960))

Every person who in this city operates a motion picture theater or any other type of theater other than a drive-in theater, shall pay an annual license tax of one hundred dollars if the theater has a seating capacity of five hundred seats or less, one hundred fifty dollars if it has a seating capacity of five hundred one to one thousand seats, and two hundred dollars if the theater has a seating capacity of over one thousand seats.

(Ord. 78-6-798 § 2 (part); prior code § 5.08.100(F) (Ord. 494 § 48(f), 1960))

Every person who in this city engages in the business of renting out motor vehicles for the transportation of persons or property on a U-drive basis shall pay an annual license tax of fifteen dollars for each vehicle used in the conduct of such business.

(Ord. 78-6-798 § 2 (part); prior code § 5.08.180(D) (Ord. 494 § 56 (d), 1960))

Every person not having a fixed place of business in the city who engages in the business of peddler, photographer, book agent or solicitor making house-to-house sales within the city shall pay an annual license of fifty dollars for each individual salesman.

(Ord. 78-6-798 § 2 (part); prior code § 5.08.140 (Ord. 494 § 52, 1960))

Every person who in the city engages in any professional or semiprofessional business or occupation for which no license tax is specifically provided in this chapter shall pay an annual license tax computed as follows: forty dollars plus twenty dollars for each partner or associate in excess of one, plus two dollars for each employee in excess of two employed by the licensee during the previous calendar year as determined in accordance with Section 5.04.100.

(Ord. 78-6-798 § 2 (part); prior code § 5.08.050 (Ord. 494 § 43, 1960))

Every person not having a regularly established place of business in this city who in this city engages in the business of selling at retail or solicits orders for the retail sale of any goods, wares, or merchandise of whatever nature, kind, or description for which no license tax is specifically provided in this chapter, and every person engaging in this city in the business of a bakery route, vegetable route, ice route, water route (distilled, spring, mineral, aerated), dairy route, fuel-oil route, laundry route, drycleaning route or other routes of a like or similar nature shall pay an annual license tax of forty dollars for the first vehicle used in this city in such business plus twenty dollars for each additional vehicle used in this city for such business.

(Ord. 78-6-798 § 2 (part): prior code § 5.08.080 (Ord. 494 § 46, 1960))

Every person who in this city engages in the business of selling at retail or wholesale any goods, wares, merchandise, commodities or services or who conducts or carries on any trade, occupation, business, or calling, for which no license or license tax is specifically provided in this chapter shall pay an annual license tax computed as follows: forty dollars plus two dollars for each employee in excess of two but not over two hundred ninety-eight; and one dollar for each employee in excess of three hundred who was employed by such person during the previous calendar year as determined in accordance with Section 5.04.100.

(Ord. 78-6-798 § 2 (part): prior code § 5.08.020 (Ord. 494 § 41, 1960))

Every person who operates a riding academy or a stable for the boarding and keeping of horses or others shall pay an annual license tax of fifty dollars.

(Ord. 78-6-798 § 2 (part): prior code § 5.08.100(G) (Ord. 494 § 48(g), 1960))

Every person who engages in the occupation of driving a taxicab in the city shall pay a license tax in the amount of six dollars for the first year and four dollars per year thereafter.

(Ord. 78-6-798 § 2 (part): prior code § 5.08.180(C) (Ord. 494 § 56(c), 1960))

* For provisions regarding licensing and regulation of taxi services and taxi drivers, see Ch. 5.32 of this code.

Every person who in this city engages in the business of operating a taxi service, whether he has an established place of business in the city or not, shall pay an annual license tax of one hundred dollars plus twenty dollars for each of the first five taxicabs used in the city and two dollars per taxicab for each additional taxicab used.

(Ord. 78-6-798 § 2 (part): prior code § 5.08.180(B) (Ord. 494 § 56 (b), 1960))

* For provisions regarding licensing and regulation of taxi services and taxi drivers, see Ch. 5.32 of this code.

Every person engaged in the business of managing or operating an automobile trailer park or court within the city shall pay an annual license tax based on the number of parking spaces or units available for parking of trailers, as follows: one to fifty units, five hundred dollars plus ten dollars per unit in excess of fifty units.

(Ord. 78-6-798 § 2 (part): prior code § 5.08.170 (Ord. 494 § 55, 1960))

Every person who in this city conducts or stages a trained animal show to which an admission fee is charged or in connection with which a collection is taken shall pay one hundred dollars for each day such show is staged.

(Ord. 78-6-798 § 2 (part): prior code § 5.08.100(D) (Ord. 494 § 48(d), 1960))

A. Every person who in this city engages in the business of transporting personal property for hire shall pay an annual license tax based upon the number of vehicles used in the conduct of such business in this city computed as follows: forty dollars for the first such vehicle plus ten dollars for each such vehicle in excess of one.

B. A license shall not be required of any person who makes occasional deliveries of goods or merchandise within the city; provided such deliveries are only occasional and incidental to a business conducted elsewhere. For the purpose of computing the tax, a tractor-semitrailer combination or a trucktrailer combination shall be deemed to be one vehicle.

(Ord. 78-6-798 § 2 (part): prior code § 5.08.180(A) (Ord. 494 § 56 (a), 1960))

Every person not having a regularly established place of business in this city who sells at wholesale or solicits orders for the sale at wholesale of any goods, wares, or merchandise of any kind or nature in connection with which deliveries are made in this city or delivery service is furnished to business or professional firms in this city shall pay an annual license tax as follows: twenty dollars for the first vehicle used in the city plus ten dollars for each additional vehicle used in the city.

(Ord. 78-6-798 § 2 (part): prior code § 5.08.070 (Ord. 494 § 45, 1960))