South Lake Tahoe Municipal Code Art. II Tax Rates And Classification

Businesses classified within the following schedules shall pay business license fees per $1,000 of gross receipts as follows:

Taxes imposed by this section and administrative fees assessed pursuant to SLTCC § 3.35.050 shall not exceed in total the sum of $20,000 for any business location in any calendar year. Penalties and interest shall be in addition to business license fees and administrative fees.

The rates set forth herein shall be applicable to every business made subject to a tax based upon gross receipts by this code. The city manager or his/her designee shall annually calculate the increased amounts authorized by this section and shall publish those calculations in the manner required by law.

(Ord. 336 § 1; Ord. 777 § 9; Ord. 781 § 7; Ord. 796 § 4; Ord. 832 § 1; Ord. 925 § 1; Ord. 1109 § 1 (Exh. A); Code 1997 § 15-28; Formerly 3.35.310)

Irrespective of the maximum tax imposed, all persons subject to this chapter shall report total gross receipts.

(Ord. 777 § 10; Ord. 832 § 1; Ord. 1109 § 1 (Exh. A); Code 1997 § 15-28.1; Formerly 3.35.320)

Except where a business shall be specifically taxed pursuant to another section of this chapter, every person conducting, managing or carrying on any business at a fixed place of business within the city shall pay an annual business and professions tax, based upon gross receipts as follows:

A. Business and Professions Classifications under Tax Rate Schedule A. The following businesses shall pay a tax based upon Tax Rate Schedule A:

1. Bowling Alley. Businesses conducting, managing or carrying on any public amusement room, business or parlor wherein bowling alleys are kept or maintained for use by the public.

2. Cutlery Sharpening – Door-to-Door. Businesses which provide for the grinding or sharpening of scissors, razors, knives, cutlery or mechanical tools, when the person conducting such business travels from place to place or from house to house.

3. Financial Lending Institutions. Businesses where the principal business activity is the loaning of money, advancing of credit, or loaning of credit or arranging for the loan of money or advancing of credit or loaning of credit and not otherwise specifically issued a certificate by other section of this chapter.

4. Flower Stands/Nurseries. Businesses operating or maintaining a flower stand in or upon any public street, alley, or other public place, for the purpose of selling flowers, plants, ferns or other nursery stock.

5. Newsstands. Businesses operating or maintaining any newsstand in or upon any public street, alley or other public place, for the sale of newspapers, periodicals or magazines.

6. Peddlers and Solicitors. Every person, whether a resident of the city or not, when traveling from place to place, from house to house, or from street to street, whether in response to an invitation or not, for the purpose of selling, or taking orders for the sale of any form or kind of goods, produce, merchandise, printed matter or services, shall first pay a tax in accordance with this chapter.

7. Printer/Engraving. Businesses operating or maintaining a card writer's stand in or upon any public street, alley or other public place, for the purpose of writing, printing or engraving any cards, invitations or announcements, or for taking orders for the same.

8. Retail. Businesses consisting primarily of selling at retail, or engaged in any trade, occupation, calling or business not otherwise specifically issued a certificate by other sections of this chapter.

9. Shoeshine. Businesses operating or maintaining a shoeshine stand or parlor.

10. Sidewalk Vendors. Businesses operating or maintaining any stand in or upon any public street, alley or other public place for the sale of candy, peanuts, popcorn, chewing gum, ice cream or other confections, or for sharpening razors or performing other mechanical work.

11. Theaters. Businesses which conduct, manage or carry on a theater where moving or motion pictures, legitimate theater or vaudeville shows are exhibited, whether indoors or outdoors.

B. Business and Professions Classifications under Tax Rate Schedule B. The following types of businesses shall pay an annual tax based upon Tax Rate Schedule B:

1. Advertising – Amplification Technology. Businesses which advertise by means of any vehicle containing amplifiers, phonograph, loudspeakers, microphone, broadcasting radio or a device for public address or carrying advertising signs, and which is used for announcing or advertising upon the public streets or public grounds in the city.

2. Advertising – Graphics. Businesses which consist primarily of advertising by posting, sticking, tacking, affixing or painting bills or signs to or upon posts, fences, buildings, or other structures, except billboards or advertising signboards.

For the purpose of this subsection, the word "business" is defined as, and is construed to mean, the doing or performing of any act or series of acts of advertising by means or any manner in this section specified, or the doing or performing of any act or series of acts of posting, sticking, tacking, affixing or painting bills or signs to or upon posts, fences, buildings or other structures, except billboards or advertising signboards; provided, that nothing contained in this section shall be construed to affect or apply to any person posting, sticking, tacking, affixing, painting or erecting any business sign on the premises or building occupied and used in the business of such person, and which sign advertises the goods or business of such person.

3. Advertising – Visual Technology. Businesses which advertise by means of stereopticon, biograph, moving picture or any similar device.

This subsection shall not apply to theaters issued a certificate under this chapter.

For purposes of this subsection, the word "business" is defined as, and is construed to mean, the doing or performing of any act or series of acts of any advertising in any manner or by any means specified in this section.

4. Amusement – Billiards. Businesses consisting of a public amusement room, business or parlor, wherein billiard tables are kept or maintained for use by the public.

5. Amusement – Generally. Businesses consisting of a public amusement room, business or parlor other than a theater, show, theatrical performance or other type of amusement or recreation elsewhere described in this chapter, wherein no pool tables or bowling alleys are kept or maintained.

6. Amusement – Skating. Businesses operating any roller or ice skating rink, enclosure or park.

7. Auto Wrecking. Businesses engaged in auto wrecking, which shall be defined as and construed to mean and include any person who buys any motor vehicle for the purpose of dismantling or disassembling, or who dismantles or disassembles any such motor vehicle whether for the purpose of dealing in the parts thereof or using the same for the purpose of reconditioning any other vehicle, or for the purpose of selling or otherwise dealing in the materials of such vehicles.

8. Automobile Rental. Businesses renting the use of any automobile for the transportation of persons, to be driven by the person hiring or renting the same, at rates per mile, per trip, per hour, per day, per week or per month, and such vehicle is routed under the direction of the person hiring the same.

9. Bath Houses. Businesses providing steam baths, electric light baths, electric tub baths, shower baths, sponge baths or operating any public bath which maintains in connection therewith a steam room, plunge, bath or sleeping accommodations.

10. Bicycle Rental. Businesses renting bicycles or other vehicles propelled by human power or drawn by animals.

11. Building Contractor. Businesses required to be licensed as a general contractor by the state or which undertake to or offer to undertake to or purport to have the capacity to undertake to or submit a bid to or do, either by themselves or through others, construct, alter, repair, add to, subtract from, improve, move, wreck or demolish any building, highway, road, railroad, excavation or other structure, project, development or improvement, or to do any part thereof, including the erection of scaffolding or other structures or works in connection therewith, defined as a contractor.

This subsection shall not apply to specialty building contractors. (See Tax Rate Schedule C).

12. Delivery Service. Every person not having a fixed place of business within the city who delivers goods, wares or merchandise or any kind by vehicles, other than a certificated highway carrier on a regular route, or who provides any service by the use of vehicles in the city, and who is not otherwise issued a certificate under the provisions of this chapter, shall pay an annual business and professions tax as set forth in Tax Rate Schedule B; provided, that no such tax shall be required where such service is occasional or incidental to business conducted elsewhere. For the purposes of this section, such service shall not be deemed occasional or incidental to business conducted elsewhere where trips or hauls are made beginning or ending at points within the city upon an average of once a week in any calendar quarter. Any person having an established route within the city or servicing regular customers on a periodic basis shall not be deemed to be occasional or incidental to business conducted elsewhere.

13. Junk Collectors. Businesses engaged in junk collecting, which shall be defined as any person other than a junk dealer, engaged in the business of buying or selling, at either wholesale or retail, of rags, bottles, papers, cans, metals or other articles of junk.

14. Junk Dealing. Businesses engaged in junk dealing, which shall be defined as any person having a fixed place of buying or selling, whether at wholesale or retail, or storing on any premises, any rags, sacks, bottles, cans, papers, metals or other articles of junk.

15. Manufacturing/Packing. Businesses where the principal business activity is manufacturing, packing, processing, carrying or selling at wholesale any goods, wares, merchandise or produce.

16. Pawnbroker. Businesses engaged in the activities of a pawnbroker, which shall be defined as any person conducting, managing or carrying on the business of loaning money, either for himself or for any other person, upon any personal property, personal security or purchasing personal property to the vendor or other assignee at prices previously agreed upon. Nothing in this subsection shall be deemed to apply to the loaning of money on personal property or personal security by any bank authorized to do so under the laws of the state or of the United States.

17. Property Management/Transient Lodging. Businesses consisting of the rental or leasing of real property where the rental units are located on one parcel of property, whether such rental units be commercial stores or office, permanent dwellings consisting of two or more units, transient occupancy facilities (as such term is defined in SLTCC § 3.50.050), warehouses, mobile home or travel trailer parks, campgrounds or any other type of rental unit and whether the rental or leasing by the day, week, month or year or other period of time.

18. Recreational Vehicle Rentals. Businesses renting off-road vehicles and sleds which are self-propelled.

19. Services – Generally. Businesses where the principal business activity is the furnishing of services and where such business is not specifically issued a certificate by other sections of this chapter.

20. Trailer Rental. Businesses renting the use of trailers designed to be attached to motor propelled vehicles.

21. Transportation – Generally. Businesses transporting for hire passengers in a motor propelled vehicle over a defined route, which vehicle receives and discharges passengers along the route.

22. Transportation – Tours. Businesses transporting for hire passengers for purposes of sightseeing tours.

23. Truck Rental. Businesses renting the use of any truck or automobile for the transportation of materials, commodities or products, or the transportation of any other object, to be driven by the person hiring the same at rates per mile, per trip, per hour, per day, per week or per month, and the truck or automobile is routed under the direction of the person hiring the same.

24. Vehicle Rental – Miscellaneous. Businesses renting the use of any motor propelled vehicle having less than four wheels for the transportation of persons or property, to be driven by the person hiring or renting the same at rates per trip, per hour, per day, per week, per month or per year, and such vehicle is routed under the direction of the person hiring the same.

25. Vending Machines. Businesses engaged in, managing, conducting or carrying on the business of leasing, letting the use of, renting and maintaining any vending, weight or merchandise machine or device, not otherwise issued a certificate under this chapter, where coins are inserted.

Stamp vending machines selling or dispensing postage stamps of the United States for mailing purposes are hereby exempt from the terms and provisions hereof.

26. Real Estate Brokers/Agencies. Each real estate broker shall be assessed the annual business tax on behalf of themselves and all other real estate professionals doing business under their brokerage license including agents, employees, and independent contractors.

27. Dance Studios. Professional instruction in dance.

C. Business and Professions Classifications under Tax Rate Schedule C. The following types of businesses shall pay an annual tax based upon Tax Rate Schedule C:

1. Amusement Park. Businesses engaged in conducting and maintaining an amusement park or center not containing a bowling alley, poolroom or billiard parlor, on a permanent basis.

2. Amusement – Shooting Galleries/ Arcades. Businesses comprised of a shooting gallery, shooting range, archery range, or carrying on any game of ball rolling or any game or games of skill or science, not otherwise specifically provided for in this chapter, in which a charge is paid for participating therein.

3. Beauty/Barber Shops. Each barber shop and each beauty shop, and each barber and beautician in a shop operated under conditions wherein the barbers and beauticians are not employees but are independent contractors.

4. Building Contractors – Specialty. Businesses required to be licensed as a specialty contractor by the state or which undertake to, or offer to undertake to, or purport to have the capacity to undertake projects for which a specialty contractor license is required.

5. Child Care. Each child nursery having facilities for six or more children.

6. Dance Halls. Businesses engaged in conducting public dances, dance halls, or cabaret dances.

7. Taxi Service. Businesses engaged in carrying of passengers for hire in vehicles. For purposes of this subsection, taxi service shall be construed to mean those businesses where drivers are furnished by the person conducting the business or an independent contractor operating with a leased vehicle provided by another person or entity.

D. Business and Professions Classifications under Tax Rate Schedule D. The following types of businesses shall pay an annual tax based upon Tax Rate Schedule D:

1. Professionals. Businesses consisting of any of the following professions: accountants; architects; attorneys; chiropodists; chiropractors; civil engineers; dentists; funeral directors and embalmers; land surveyors; optometrists; osteopaths; physical therapists; physicians and surgeons.

2. Schools of Instruction. Businesses operating a school of instruction.

E. Business and Professions Classifications under Tax Rate Schedule E. The following types of businesses shall pay an annual tax based upon Tax Rate Schedule E:

1. None currently in this classification.

(Ord. 336 § 1; Ord. 777 § 11; Ord. 781 § 9; Ord. 796 §§ 5, 6; Ord. 832 § 1; Ord. 1073 § 1 (Exh. A); Ord. 1109 § 1 (Exh. A); Code 1997 § 15-29; Formerly 3.35.330)

In any case where a person or an applicant for a certificate believes that his individual business is not assigned to the proper classification under this chapter because of circumstances peculiar to it, as distinguished from other businesses of the same kind, he may appeal for a reclassification pursuant to Chapter 2.35 SLTCC.

(Ord. 336 § 1; Ord. 832 § 1; Ord. 1105 § 1 (Exh. B); Ord. 1109 § 1 (Exh. A); Code 1997 § 15-30; Formerly 3.35.340)

Every person not having a fixed place of business within the city who engages in business within the city and is not subject to the provisions of any other section of this chapter shall pay a business and professions tax at the same rate prescribed herein for persons engaged in the same type of business and having a fixed place of business within the city.

(Ord. 336 § 1; Ord. 832 § 1; Ord. 1109 § 1 (Exh. A); Code 1997 § 15-32; Formerly 3.35.350)

The following businesses shall pay a special business and professions tax rate as set forth herein:

A. Advertising – Billboards/Signs. Every person conducting, managing or carrying on the business of billposting, advertising by means of electric signs or sign advertising by means of billboards or advertising signboards shall pay an annual license tax of $100.00.

Nothing contained in this subsection shall be deemed or construed as applying to the owners of real estate or their agents in advertising their property for sale or lease by means of billboards or advertising signboards situated upon the property advertised for sale or lease by such billboards or advertising signboards.

B. Concessionaires. Every person conducting, managing or carrying on any business as a concession in the premises of a business issued a certificate under this chapter shall obtain a certificate for such concession as follows:

1. If such concession is to be operated for a period of less than 30 days, the business and professions tax shall be $50.00.

2. If such concession is to be operated for a period of 30 days or more, it shall be issued a certificate as any other business.

3. If the concessionaire fails to obtain the certificate required within 10 days of commencing operations, the person granting the concession shall be liable for the tax.

C. Gratuitous Passenger Service. Every person engaged in the operation of a motor propelled passenger carrying vehicle for the transportation of passengers over and along the public streets of the city without charge to the passengers carried for the business benefit of the operator shall pay an annual business and professions tax of $50.00 for each vehicle used in such gratuitous passenger service.

D. Outdoor Entertainment. Except where conducted in a recreation park or amusement center as mentioned in SLTCC § 3.35.300, every person conducting, managing or carrying on any street exhibition, outdoor entertainment or similar enterprise, or any tent show where seating accommodations are not provided for, which exhibition, entertainment, enterprise or tent show is not specifically provided for in this chapter and for which a charge is made or collected, shall pay a daily business and professions tax of $250.00.

(Ord. 336 § 1; Ord. 781 § 10; Ord. 832 § 1; Ord. 1109 § 1 (Exh. A); Code 1997 § 15-40; Formerly 3.35.360)

Notwithstanding any other provisions of this chapter, a sponsoring organization formed as a nonprofit organization may apply to the city council for a free certificate to conduct any activity or event for which a license is required by SLTCC § 3.35.330. Upon such application, the city council may waive the tax required by SLTCC § 3.35.330; provided, that:

A. The city council is persuaded that the activity or event being sponsored is for a legitimate charitable purpose and that it will comport with the best interests of the community; and

B. The activity for which the certificate is sought by such organization shall not continue for a period in excess of four consecutive days; and

C. The sponsoring organization shall agree to provide, and shall provide, adequate supervisory personnel to reasonably insure the health, safety and welfare of all persons in attendance. Upon the recommendation of the chief of police, the city council shall establish the number of security personnel required at each particular activity or registered with the city police department and must either be licensed as such by the state or be approved by the chief of police; and

D. The sponsoring organization shall agree to meet, and shall meet, all reasonable conditions imposed by the city council to guarantee the orderly and sanitary conduct of such activity or event; and

E. The sponsoring organization shall, at the time of the above described application, have complied with, or be in the process of complying with, all applicable requirements of Chapter 6.55 SLTCC.

(Ord. 336 § 1; Ord. 391 § 1; Ord. 781 § 11; Ord. 832 § 1; Ord. 1109 § 1 (Exh. A); Code 1997 § 15-41; Formerly 3.35.370)