Chapter 5.08
LICENSE FEE CATEGORIES*
Sections:
5.08.005 Business Tax—Definitions.
5.08.010 Business Tax—Out of Town Based Businesses.
5.08.020 Business Tax—Residentially Based Businesses.
5.08.022 Business Tax—Commercially Based Businesses.
5.08.090 Soliciting and Peddling.
* Taxicabs, ambulances and vehicles for hire—See Chapters 5.12, 5.14 and 5.17.
5.08.005 Business Tax—Definitions.
A. The term “out of town based business” shall mean any business conducted or represented within the City that does not maintain a permanent place of business within the corporate limits of the City.
B. The term “residentially based business” shall mean any business that is conducted or represented from a residential dwelling unit, as defined by Title 20 of this Code, within the corporate limits of the City.
C. The term “commercially based business” shall mean any business conducted or represented from a nonresidential building or structure within the corporate limits of the City.
D. The term “employee” shall mean employee as defined by the Internal Revenue Service. (Ord. 2023-22 § 194, 2023; Ord. 93-11 § 2, 1993)
5.08.010 Business Tax—Out of Town Based Businesses.
Every out of town based business as defined by this chapter shall pay an annual business license tax as established by resolution of the City Council. The business license tax shall automatically be adjusted each year in July to reflect the percentage change, rounded to the nearest dollar, in the cost of doing business as measured by the Consumer Price Index. (Ord. 2023-22 § 195, 2023; Ord. 93-11 § 1 (part), 1993: Ord. 1757 § 2, 1977: Ord. 1368 § 3 (part), 1970)
5.08.020 Business Tax—Residentially Based Businesses.
Every residentially based business as defined by this chapter shall pay an annual business license tax as established by resolution of the City Council. The business license tax shall automatically be adjusted each year in July to reflect the percentage change, rounded to the nearest dollar, in the cost of doing business as measured by the Consumer Price Index. (Ord. 2023-22 § 196, 2023; Ord. 93-11 § 1 (part), 1993: Ord. 1757 § 3, 1977: Ord. 1368 § 3 (part), 1970)
5.08.022 Business Tax—Commercially Based Businesses.
Every commercially based business as defined by this chapter shall pay an annual business license tax as established by resolution of the City Council. The business license tax shall automatically be adjusted each year in July to reflect the percentage change, rounded to the nearest dollar, in the cost of doing business as measured by the Consumer Price Index. (Ord. 2023-22 § 197, 2023; Ord. 93-11 § 1 (part), 1993: Ord. 1757 § 4, 1977)
5.08.030 Pet Zoos.
The license fee for a pet zoo shall be as established by resolution of the City Council for each separate location at which the animals are exhibited. (Ord. 87-16 § 1, 1987: Ord. 1368 § 3 (part), 1970)
5.08.090 Soliciting and Peddling.
The annual license fee shall be as established by resolution of the City Council for each individual who:
A. Solicits either by sample or otherwise the purchase of goods, wares, merchandise, services, magazines, periodicals or other publications, or subscriptions for the same; or
B. Distributes goods, wares, merchandise, or services of any kind from house to house, or upon any street, sidewalk, alley, or in any park or public place in the City; or
C. Offers to any person, or distributes to any person, any coupon, certificate, ticket or card which is redeemable in goods, wares, merchandise or services of any kind.
The foregoing licensing requirement shall not be applicable to persons engaged in the activities of soliciting subscriptions for, selling, or distributing regularly published newspapers, or to any person engaged in, or acting as an agent for, any business entitled to an exemption from local taxation by reason of its being engaged in interstate commerce. (Ord. 87-22 § 1, 1987: Ord. 1368 § 3 (part), 1970)