South Pasadena Municipal Code Art. III Schedule of Rates

All persons engaged in or carrying on any profession, trade, calling, occupation or business in or into the city are classified in nine groups as follows:

• (a) Professional;

• (b) Retail;

• (c) Wholesale;

• (d) Manufacturers;

• (e) Services;

• (f) Contractors;

• (g) Business by vehicle;

• (h) Specialty businesses;

• (i) Not otherwise classified. (Ord. No. 1595, § 1; Ord. No. 2258, § 16, 2013.)

The rates in Sections 18.53 through 18.61 shall be applied to the business classifications set forth in Section 18.51 hereof. (Ord. No. 1595, § 1; Ord. No. 1750, § 1.)

The license fee for the professional classification shall be based upon the number of owners, officers and employees as set and adjusted by resolution of the city council. (Ord. No. 1595, § 1; Ord. No. 1678, § 2; Ord. No. 1750, § 1; Ord. No. 1778, § 1; Ord. No. 2005, § 1.)

The license tax for the retail classification shall be based upon the number of owners, officers and employees as set and adjusted by resolution of the city council.

This rate shall be applicable to all business activities in the retail classification, except as specifically set forth in Section 18.60. (Ord. No. 1595, § 1; Ord. No. 1750, § 1; Ord. No. 2005, § 1; Ord. No. 2258, § 16, 2013.)

The license tax for the wholesale classification shall be based upon the number of owners, officers and employees as set and adjusted by resolution of the city council.

This rate shall be applicable to all business activities in the wholesale classification, except as specifically set forth in Section 18.60. (Ord. No. 1595, § 1; Ord. No. 1750, § 1; Ord. No. 2005, § 1; Ord. No. 2258, § 16, 2013.)

The license fee for the manufacturers classification shall be based upon the number of owners, officers and employees as set and adjusted by resolution of the city council.

This rate shall be applicable to all business activities in the manufacturers classification, except as specifically set forth in Section 18.60. (Ord. No. 1595, § 1; Ord. No. 1750, § 1; Ord. No. 2005, § 1.)

The license fee for the service classification shall be based upon the number of owners, officers and employees as set and adjusted by resolution of the city council.

This rate shall be applicable to all business activities in the service classification, except as specifically set forth in Section 18.60. (Ord. No. 1595, § 1; Ord. No. 1750, § 1; Ord. No. 2005, § 1.)

The license tax for the contractors and building tradesmen classification shall be based upon a flat rate as follows:

(a) All contractors and building tradesmen contracting in this city for less than five thousand dollars in gross receipts on an anticipated cumulative basis in any fiscal year, as set and adjusted by resolution of the city council;

(b) All contractors and building tradesmen contracting in this city for five thousand dollars or more but less than fifty thousand dollars in gross receipts on an anticipated cumulative basis in any fiscal year, as set and adjusted by resolution of the city council;

(c) All contractors and building tradesmen contracting in this city for fifty thousand dollars or more in gross receipts on an anticipated cumulative basis in any fiscal year, as set and adjusted by resolution of the city council;

(d) Sections of this Code pertaining to the proration of fees shall not be applicable to the contractors and building tradesmen classification;

(e) Any contractor or building tradesmen applying for a business license shall certify (under penalty of perjury) to the license collector the appropriate subclassification in which such contractor or building tradesmen is to be classified, the value of the job, starting date, and location of job. (Ord. No. 1595, § 1: Ord. No. 1678, § 3; Ord. No. 2005, § 1; Ord. No. 2258, § 16, 2013.)

The license fee for business by vehicle classification shall be based upon a flat rate as set and adjusted by resolution of the city council.

This rate shall be applicable to all business activities in the business by vehicle classification, except as specifically set forth in Section 18.60 and except as to those businesses licensed under other classifications. (Ord. No. 1595, § 1; Ord. No. 1750, § 1; Ord. No. 2005, § 1.)

The license tax for specialty businesses shall be as set and adjusted by resolution of the city council.

• (1) Advertising structures, signs, displays (billboards);

• (2) Advertising vehicles;

• (3) Apartments, hotels, dwelling units;

• (4) Auctions;

• (5) Boardinghouses or lodginghouses;

• (6) Bowling alleys;

• (7) Christmas trees, wreaths;

• (8) Circuses, carnivals, menageries, rodeos;

• (9) Exhibiting trained animals (other than circus, theater, etc.);

• (10) Firearms;

• (11) Firing ranges;

• (12) Fortunetelling;

• (13) Gardeners;

• (14) Hospitals;

• (15) Laundry and dry cleaning;

• (16) Machines—Games of skill—Photo vending;

• (17) Motion picture and television, for profit;

• (18) Motion picture theaters and theatrical performances;

• (19) Single production;

• (20) Nursery, nursery school, class, classes, private school;

• (21) Patrolman (See Section 25.1 et seq.);

• (22) Patrol system (See Section 25.1 et seq.);

• (23) Pawnbroker (See Section 22.1 et seq.);

• (24) Peddler (foot);

• (25) Peddler (using wheeled vehicle);

• (26) Public dance hall;

• (27) Searchlights;

(28) Secondhand dealers (See Section 22.1 et seq.);

• (29) Sharpening tools;

• (30) Sheriff’s sale, assignee’s, bankruptcy sales;

• (31) Sideshows, rides, merry-go-round, etc.;

• (32) Skating rinks, shooting galleries, racetracks;

• (33) Taxicab drivers (See Section 33.1 et seq.);

• (34) Taxicab owners (See Section 33.1 et seq.);

(35) Vendors (itinerant). (Ord. No. 1595, § 1: Ord. No. 1652, § 1; Ord. No. 1661, § 1; Ord. No. 1750, § 1; Ord. No. 1760, § 3(c); Ord. No. 1778, § 2; Ord. No. 1885, § 3; Ord. No. 2005, § 1; Ord. No. 2258, § 16, 2013.)

Every person engaging in a business, profession or occupation not specifically mentioned in this article, and who maintains a fixed place of business in the city, either from business establishment or residence, shall pay a license fee as set and adjusted by resolution of the city council. (Ord. No. 1595, § 1; Ord. No. 1750, § 1; Ord. No. 2005, § 1.)