Chapter 5.28
BUSINESS LICENSE FEES
Sections:
5.28.020 Enumerated occupations.
5.28.120 Peddlers, solicitors and canvassers.
5.28.150 Other outside businesses.
5.28.160 Businesses not otherwise licensed.
5.28.200 Taxes for senior citizen home occupation businesses.
5.28.010 Established.
The rates of licenses for the businesses, trades, professions, exhibitions and occupations hereinafter are declared established for and within the City of Mt. Shasta. (Ord. 407 § 20, 1983)
5.28.020 Enumerated occupations.
Every person transacting and carrying on businesses herein enumerated shall pay a quarterly license tax as follows:
|
Business |
Quarterly Fee |
|---|---|
|
Laundromats |
$18.00 |
|
Bowling alleys |
$30.00 |
|
Cleaning, dyeing and pressing |
$15.00 |
|
Cocktail bars |
$30.00 |
|
Wine and beer parlors |
$15.00 |
|
Shoeshine parlor |
$9.00 |
In addition to the license fee provided above, the licensee shall pay the sum of $3.00 quarterly license for each and every employee (either part-time or full-time) engaged in said business or vocation. (Ord. 407 § 21, 1983)
5.28.030 Apartments.
Every person carrying on the business of renting residences or apartments, and renting four, the license shall be $12.00 per quarter and $3.00 for each one over four. This section shall be deemed and construed as applying to every owner of residences or apartments, having a possessory right thereto, notwithstanding such persons may not be vested with the fee to land upon which said residences and apartments are built. (Ord. 407 § 30, 1983)
5.28.040 Carnivals.
For every person owning, maintaining, conducting or presenting a carnival, as defined herein, in the City of Mt. Shasta after having first obtained a permit so to do from the Council of said City, the following license fee shall be charged and collected in advance: $150.00 per day, and an additional fee or charge of $15.00 per day for each and every separate show, attraction, or exhibition carried on by such person conducting such carnival after special permit has been granted.
For the purpose of this section, the word “carnival” means and includes any group of attractions, such as ball games of chance, dice games, whips, ferris wheels or other riding devices, freaks, dancing shows, minstrels, or any other like entertainment of games of carnival companies for which a charge is made of attending, playing or participating therein. (Ord. 407 § 25, 1983)
5.28.050 Circus.
For every circus, menagerie, acrobatic performance, or exhibition of trained animals connected by or showing with other attractions:
|
|
Per Day |
|---|---|
|
One-ring circus |
$135.00 |
|
Two or more ring circus |
$300.00 |
A license fee of one-half the above amounts shall be made for any and all days after the first day for which the license is taken out. (Ord. 407 § 26, 1983)
5.28.060 Delivery by vehicle.
Every person not having a fixed place of business within the City of Mt. Shasta, who delivers goods, wares, or merchandise of any kind by vehicle or who provides any service by the use of vehicles in the City of Mt. Shasta, shall pay a license tax of $85.00 annually. (Ord. 407 § 31, 1983)
5.28.070 Fortunetellers.
Every person conducting, managing or carrying on the professions, or conducting, managing or carrying on the business or art, of astrology, palmistry, phrenology, life reading, fortune telling, crystal gazing, hypnotism, or any occult science, and who demands or receives a fee for the practice of or exhibition of his business or art, or who practices or gives an exhibition of his business free or who practices or gives an exhibition of his business as a bonus, prize, or free with sale of any book or other articles, or who gives an exhibition thereto at any place where any admission is charged or received, the license shall be $30.00 per day in advance. (Ord. 407 § 27, 1983)
5.28.080 Funeral parlors.
Every person carrying on the business of funeral director, embalmer, or undertaker or the operation of ambulance service, the license fee shall be as provided for in MSMC 5.28.160. (Ord. 407 § 24, 1983)
5.28.090 Hotels.
Every person carrying on the business of a hotel or rooming house and having five or more units in said hotel or rooming house, the license shall be $15.00 per quarter and for each room or unit in excess of five units there shall be an additional fee of $0.90 per quarter. (Ord. 407 § 28, 1983)
5.28.100 Motels.
Every person conducting or operating a motel, auto court or trailer court shall pay a quarterly license of $15.00 and for each unit or stall in excess of five units or stalls shall pay an additional $1.50 per quarter. (Ord. 407 § 29, 1983)
5.28.110 Outside contractors.
Every person not having a fixed place of business within the City of Mt. Shasta who engages in the business of contracting within the City of Mt. Shasta shall pay a license tax of $85.00 annually, not prorated, and be he/she a contractor or subcontractor. (Ord. 407 § 32, 1983)
5.28.120 Peddlers, solicitors and canvassers.
Any person as defined as such (see definitions in Chapter 5.08 MSMC) shall pay a fee of $15.00 per day, per person, or a quarterly license fee of $135.00. (Ord. 407 § 33, 1983)
5.28.130 Public dance.
Any person conducting the business of a public dance shall pay a fee of $30.00 for a single day. For exceptions refer to MSMC 5.16.050. (Ord. 407 § 34, 1983)
5.28.140 Wood products.
Every person carrying on the business of a wood products mill for the manufacture of any wood product from logs, bolts, rough or dressed lumber shall pay $3.00 per quarter for each and every employee of said wood products company up to but not exceeding a maximum of $225.00 per quarter. (Ord. 407 § 22, 1983)
5.28.150 Other outside businesses.
Every person not having a fixed place of business within the City of Mt. Shasta who engages in business within the City of Mt. Shasta and is not subject to the provisions of MSMC 5.28.040, 5.28.080 and 5.28.140 shall pay a license tax of $85.00 annually. (Ord. 407 § 35, 1983)
5.28.160 Businesses not otherwise licensed.
Every person not otherwise licensed by special provisions of this chapter having a fixed place of business in the City, selling or keeping for sale goods, wares, or merchandise or any articles of personal property, or who charges for services rendered, or for work or labor performed, or who conducts or carries on any line of business shall pay an annual license of $85.00 for said business occupation, and a further and additional quarterly license of $3.00 for each full-time employee. (Ord. CCO-96-07 § 40, 1996; Ord. 407 § 23, 1983)
5.28.200 Taxes for senior citizen home occupation businesses.
Businesses operated under valid home occupation use permits issued by the City shall pay a quarterly business license tax of $5.00 ($20.00 annually) if all of the following conditions are met:
(A) All of the owners and operators of the business certify, in writing, under penalty of perjury, that they are at least 65 years of age as of the preceding June 30th, and that they provide proof of age upon request by the City Clerk;
(B) The applicant likewise certifies that, in the preceding calendar year, the business did not produce annual gross sales revenues in excess of $3,000;
(C) If, at the time of application, the business has not yet been operated for a period of one calendar year, that the applicant further certifies that he/she does not expect that the annual gross sales revenues for the business will exceed $3,000 for the year in which the reduced tax is sought, and that if it does, that the applicant agrees to pay the City, not later than the following April 15th, the difference between the reduced tax paid under this section, and the amount which would ordinarily be due annually under other sections of this chapter;
(D) That the applicant agrees, in writing, to produce to the City Clerk, upon demand, any and all of the applicant’s business records and tax returns for the subject business for years for which a reduced fee under this section is sought, and with the provision that such copies shall not be subject to examination by the public under the Public Records Act, and with the further provision that if the applicant refuses to provide such documents upon request, the amount of the business license tax shall be the amount which would ordinarily be due annually under other sections of this chapter. (Ord. CCO-93-07, 1993)