Chapter 5.08
BUSINESS LICENSE FEES
Sections:
5.08.010 Setting and amending.
5.08.030 Interpretation of classifications.
5.08.040 Out-of-town businesses.
5.08.050 Unspecified businesses.
5.08.060 Graduated scale basis of computation for employees.
5.08.070 Combined manufacturers gross weight fixed fee scale.
5.08.080 Gross receipts fee rates.
5.08.090 Renting, leasing and operating laundry equipment.
5.08.110 Renting, leasing and operating coin-operated machines vending intangibles.
5.08.010 Setting and amending.
The fees for the licenses provided for in this chapter are set as indicated by the various categories. The fees set forth in this chapter may be amended by resolution of the city council at such time and in such manner as the city council deems advisable. (Prior code § 5.20.010)
5.08.020 Basis.
A. The several rates of business license fees payable in connection with conducting or carrying on businesses, within this city, are prescribed and classified in this chapter. Every person who engages in business, whether or not at a fixed place of business within the city shall pay a license fee based upon one or more of the following:
1. A fixed fee;
2. The graduated scale as prescribed in this chapter;
3. The graduated scale with minimum fee as prescribed;
4. A gross receipts basis.
B. The various categories into which particular businesses fall with regard to fee rates payable shall be as more specifically set out in this chapter. (Prior code § 5.20.020)
5.08.030 Interpretation of classifications.
Each business for which a license fee is paid under this chapter shall include and embrace the several activities generally understood and accepted as customary to be associated with and a part of same. (Prior code § 5.20.030)
5.08.040 Out-of-town businesses.
Unless otherwise prescribed in this chapter or where otherwise exempt by law, out-of-town businesses shall pay twice the prescribed business license fee. Where no fee is prescribed, the out-of-town business license fee shall be one hundred dollars ($100.00) per year, plus the appropriate fee determined by graduated scale basis of computation for employees. (Prior code § 5.20.040)
5.08.050 Unspecified businesses.
In any case where business is conducted within the city, whether or not at a fixed place of business within the city and such business is not specifically mentioned in this chapter for the purposes of assigning a fee rate thereto, then the business shall pay a license fee of sixty dollars ($60.00) plus the appropriate fee determined by graduated scale basis of computation for employees. (Prior code § 5.20.050)
5.08.060 Graduated scale basis of computation for employees.
Whenever the term “graduated scale” is used, it refers to the following basis of license fee computation; and whenever a license fee is to be computed on the basis of graduated scale, it shall be computed on the basis of the number of employees as follows:
|
Full-Time Employees* |
Annual Fee |
|---|---|
|
1 or 2 |
$ 10.00 |
|
3 to 6 |
30.00 |
|
7 to 10 |
50.00 |
|
11 to 14 |
70.00 |
|
15 to 20 |
100.00 |
|
21 to 30 |
120.00 |
|
31 to 40 |
150.00 |
|
41 to 50 |
200.00 |
|
51 or more |
200.00 plus $5.00 for each employee over fifty in number |
* For computation of the number of employees, three part-time employees working no more than twenty-five (25) hours each per week shall equal one full-time employee.
(Prior code § 5.20.060)
5.08.070 Combined manufacturers gross weight fixed fee scale.
The following manufacturers gross weight fixed fee scale shall apply to the special categories of delivery, trucking and transportation including trailers and mobile homes being transported to this city by out-of-town businesses for the purpose of resale to and/or use by a wholesaler or manufacturer:
|
|
Combined Manufacturers Gross Vehicle Weight (Pounds) |
Fee Per Truck Route (Annually) |
|---|---|---|
|
A. |
0 to 5000 |
$ 72.00 |
|
B. |
5001 to 9000 |
96.00 |
|
C. |
9001 to 13000 |
144.00 |
|
D. |
13001 to 17000 |
172.00 |
|
E. |
17001 and over |
200.00 |
(Prior code § 5.20.070)
5.08.080 Gross receipts fee rates.
A. Gross receipts license fees shall be based on the entire gross receipts which are directly attributable to any coin-operated machine used within the city, and no minimum license fee shall be imposed upon any business location, nor shall such license fee be measured by the number of business locations or machines of the licensee within the city, whose business is limited exclusively to the renting, leasing or operating of such machines.
B. The annual gross receipts upon which said rates are based shall be the annual gross receipts for the calendar year preceding the license year for business done within the city, except for a new business without a gross receipts record for the previous year.
C. Such new business shall estimate and pay the gross receipts for the period to be covered by the license to be issued. The amount of such license fee shall be tentative only, and such person shall, within thirty (30) days after the expiration of the period for which such license was issued, furnish the collector, on a form to be furnished by the collector, and signed under penalty of perjury, showing the gross receipts during the period of such license, and the license fee for such period shall be finally ascertained and paid within thirty (30) days after the expiration of the period for which such license was issued. A penalty as prescribed shall be added to any license fee not paid.
D. In the event the amount paid is in excess of the amount due, the collector shall either credit the excess amount against the renewal license fee, or, if such amount paid was less than the amount due, the additional payment must be made within thirty (30) days after the expiration of the period for which such license was issued. (Ord. 23-10 § 5; Ord. 23-09 § 5; prior code § 5.20.080)
5.08.090 Renting, leasing and operating laundry equipment.
Notwithstanding other provisions of this chapter, the license fee for the conduct of any business of renting, leasing or operating laundry equipment, whether or not coin-operated, shall be based upon the annual gross receipts derived from such business within the city in accordance with the following schedule:
|
Annual Gross Receipts |
Annual License Fee |
|---|---|
|
$0 to $ 5,000.00 |
$30.00 |
|
5,001.00 to 10,000.00 |
35.00 |
|
10,001.00 to 20,000.00 |
40.00 |
|
20,001.00 to 30,000.00 |
45.00 |
|
30,001.00 to 40,000.00 |
50.00 |
|
40,001.00 to 50,000.00. |
55.00 |
|
One-half of one percent for all in excess of $50,000.00 |
|
(Prior code § 5.20.090)
5.08.100 Renting, leasing and operating coin-operated vending machines dispensing tangible personal property.
Notwithstanding the other provisions of this chapter, a license fee shall be imposed for the privilege of renting, leasing, or operating coin-operated vending machines dispensing tangible personal property, by any individual or firm whose business is limited exclusively to or includes the renting, leasing or operating of such machines, on the gross receipts derived therefrom in accordance with the following schedule. A certificate of compliance is required.
|
Annual Gross Receipts |
Annual License Fee |
|---|---|
|
$0 to $ 2,500.00 |
$25.00 |
|
2,501.00 to 5,000.00 |
35.00 |
|
5,001.00 to 10,000.00 |
40.00 |
|
10,001.00 to 15,000.00 |
45.00 |
|
15,001.00 to 20,000.00 |
50.00 |
|
20,001.00 to 25,000.00 |
55.00 |
|
25,001.00 to 30,000.00 |
60.00 |
|
30,001.00 to 35,000.00 |
65.00 |
|
35,001.00 to 40,000.00 |
70.00 |
|
40,001.00 to 45,000.00 |
75.00 |
|
45,001.00 to 50,000.00 |
80.00 |
|
One-half of one percent for all in excess of $50,000.00 |
|
(Prior code § 5.20.100)
5.08.110 Renting, leasing and operating coin-operated machines vending intangibles.
Notwithstanding the provisions of Sections 5.08.090 and 5.08.100, a license fee shall be imposed for the privilege of renting, leasing or operating coin-operated machines vending intangibles by any individual or firm whose business is limited exclusively to or includes the renting, leasing or operating of such machines, on the gross receipts derived therefrom in accordance with the following schedule. A certificate of compliance is required.
|
Annual Gross Receipts |
Annual License Fee |
|---|---|
|
$0 to $2,500.00 |
$45.00 |
|
2,501.00 to 5,000.00 |
75.00 |
|
5,001.00 to 10,000.00 |
90.00 |
|
10,001.00 to 15,000.00 |
105.00 |
|
15,001.00 to 20,000.00 |
120.00 |
|
20,001.00 to 25,000.00 |
135.00 |
|
25,001.00 to 30,000.00 |
150.00 |
|
30,001.00 to 35,000.00 |
165.00 |
|
35,001.00 to 40,000.00 |
180.00 |
|
40,001.00 to 45,000.00 |
195.00 |
|
45,001.00 to 50,000.00 |
210.00 |
|
One-half of one percent for all in excess of $50,000.00. |
|
(Prior code § 5.20.110)
5.08.120 Categories.
The categories referred to in this title are as set out in this section:
Category A—Rental Space
Each apartment, business office, hotel, motel, storage building, mini-storage building, open area storage space, convalescent home, nursing home, hospital and business of a like nature or similar character.
May require certificate of compliance.
Minimum of seventy dollars ($70.00) per year for the first four units, plus an additional one dollar ($1.00) per year for each unit or space over four in number.
Category B—Retail/Sales
Retail businesses listed in this category, and all other persons engaged in the business of making sales at retail where seventy-five percent (75%) of the total revenues of such business is derived from such sales, except as otherwise provided in this title:
Appliance store
Auto accessory
Bookstore*
Candy shop
Car dealer
Carpet and rug store
Children’s wear
Department store
Drugstore
Florist
Furniture
Gift shop
Grocer
Hardware
Health food store
Ice cream store
Jewelry store
Ladieswear
Liquor store
Lumberyard
Mattress shop
Meat market
Men’s store
Music store
Newspaper office
Nightclub*
Nursery
Pet store
Photo shop*
Plant and pot shop
Plumbing supply
Pool supply
Printer
Restaurant
Service station
Shoe store
Sporting goods
Tavern and bar
Tire shop
Toy store
TV-radio store
Variety store
Wallpaper and paint
Yardage and drapery
* Any business of a like nature or similar character. May require a certificate.
Minimum of seventy dollars ($70.00) a year (including one owner, manager, agent or employee), plus the graduated scale of computation for employees (see Section 5.08.060).
Category C—Manufacturers/Wholesalers
Any business, the primary purpose of which is to manufacture and/or wholesale at a fixed place of business, manufacturers, wholesalers and businesses of like nature or similar character.
Minimum of seventy dollars ($70.00) per year (includes one owner, manager or agent or employer) plus the graduated scale of computation for employees (see Section 5.08.060).
For out-of-town business, refer to the combined manufacturer’s gross weight fixed fee scale (see Section 5.08.070).
May require a certificate of compliance.
Category D—Professionals and Service
Professions and services listed in this category and any other business or calling which is not specified in some other category in this chapter:
Abstractor of titles
Accountant
Advertising*
Agricultural advisor
Aircraft rental/services
Alarm sales or service*
Ambulance*
Appraiser
Architect
Assayer
Attorney
Auction*
Auctioneer*
Auditor
Auto storage*
Automotive repair
Automotive vehicles for hire*
Bail bond broker
Barbershop
Bath houses*
Beauty shop
Blueprint shop
Bookkeeper
Building tradesman
Business management
Carpet cleaner
Carwashing
Catering
Chemical engineering
Chemist
Child care (five or more)
Chiropodist
Chiropractor
Civil engineer
Claim adjuster
Cleaning
Collection agency*
Construction engineer
Consulting engineer
Contractor (see Category E of this section)
Credit bureau
Dancing academy*
Dancing hall*
Dealer in securities
Dental lab
Dentist
Designer
Detail shop
Detective*
Detective agency*
Draftsman
Drugless practitioner
Dry cleaner
Dry cleaner service
Electrical engineer
Electrician (noncontractor)
Electrologist
Employment agency
Escrow officer
Exterminator*
Figure salon
Finance company
Fine arts or music school
Florist
Food packer or processor
Fortunetelling
Funeral home
Furniture refinisher
Gardener
General engineering contractor
Geologist
Gyms
Herbalist
Hypnotist/hypnosis*
Industrial relations consultant
Instructor
Insurance adjuster
Insurance agent, broker, salesman
Interior decorator
Investment counselor
Janitorial service*
Lapidary
Laundromat (see Section 5.08.090)
Laundry (professional, see Section 5.08.090)
Laundry truck route (see Category F of this section)
Locksmith*
Machinist
Mailing service
Marriage and family counselor*
Mechanic
Mechanical engineer
Medical lab
Messenger service*
Mortician
Mortuary
Naturopath
Oculist
Optometrist
Oral surgeon
Osteopath physician
Painter (noncontractor)
Pest control
Photographer*
Physical therapist*
Physician
Physician and surgeon
Physiologist
Physiotherapist
Private patrol*
Real estate brokers, agents, salesmen
Real estate office
Rental of vehicles or equipment
Sailplane service
Salesman or commercial traveler (see Category F of this section)
Sandblaster
Sanitation engineer
Savings and loan company
Schools
Shoe repair
Skating rink*
Steam cleaner
Stock and bond and commission broker
Surgeon
Surveyor (door-to-door)*
Surveyor of land
Swimming instructor
Taxidermist
Telephone services (as defined in State Constitution)
Trade or business school
Travel bureau
Tree removing*
Tree sprayers*
Tree surgery*
Tree trimming*
Upholstery shop
Veterinarian
Watch repair
Weight salons
Wholesale jobbing
Wrecking yard*
X-ray technician/lab
* Or any business of a like nature or similar character. May require a certificate of compliance.
Minimum of seventy dollars ($70.00) a year (includes one owner, manager, agent or employee or principal) plus twenty-five dollars ($25.00) for each additional principal or professional operating at the same address as a licensee who is not an employee plus graduated scale of computation for employees (see Section 5.08.060).
Category E—Contractors
1. General Contractors and Owner-Builders.
a. General contractors who perform work in the city shall pay an annual basic license fee of eighty dollars ($80.00) per year, plus graduated scale of employees plus the fees for those professionals who perform on the site.
b. Owner-Builder. See definition in Section 5.04.030.
c. Additional Requirements. In addition to paying their license fees, general contractors and owner-builders shall be responsible for filing a completed form, provided by the finance director, giving the information required for each company participating on each job. All license fee obligations must be paid prior to final inspection.
2. Specialty Contractors. All other contractors who perform work in the city shall pay an annual license fee of sixty dollars ($60.00) per year plus employees graduated scale in Section 5.08.060.
3. Contractors’ Minimum License Fee per Job. The minimum license fee is twenty-five percent (25%) of the minimum license fee plus employee graduated scale of computation, in Section 5.08.060, at twenty-five percent (25%). No portion of a per job license fee may be applied to a yearly license fee. A per job license may be issued only to those jobs that will be completed within ninety (90) days of the date that the license was issued.
4. State Classification of Contractors.
|
|
Type |
State Class |
Minimum Fee |
|---|---|---|---|
|
1. |
General engineering contractor |
|
$80.00 |
|
2. |
General building contractor |
B-1 |
80.00 |
|
3. |
Boilers, hot water heating, steam fitter |
C-4 |
60.00 |
|
4. |
Cabinet and mill work |
C-6 |
60.00 |
|
5. |
Cement and concrete |
C-8 |
60.00 |
|
6. |
Electrical (general) |
C-10 |
60.00 |
|
7. |
Electrical signs |
C-45 |
60.00 |
|
8. |
Elevator installation |
C-11 |
60.00 |
|
9. |
Excavating, grading, trenching, paving, surfacing |
C-12 |
60.00 |
|
10. |
Fire protection engineering |
C-16 |
60.00 |
|
11. |
Flooring (wood) |
C-15 |
60.00 |
|
12. |
Glazing |
C-17 |
60.00 |
|
13. |
House and building moving |
C-21 |
60.00 |
|
14. |
Insulation |
C-2 |
60.00 |
|
15. |
Landscaping |
C-27 |
60.00 |
|
16. |
Lathing |
C-26 |
60.00 |
|
17. |
Masonry |
C-29 |
60.00 |
|
18. |
Ornamental metals |
C-23 |
60.00 |
|
19. |
Painting, decorating |
C-33 |
60.00 |
|
20. |
Plastering |
C-35 |
60.00 |
|
21. |
Plumbing |
C-36 |
60.00 |
|
22. |
Refrigeration |
C-38 |
60.00 |
|
23. |
Roofing |
C-39 |
60.00 |
|
24. |
Sewer, sewage disposal, drains, cement pipe laying |
C-42 |
60.00 |
|
25. |
Sheet metal |
C-43 |
60.00 |
|
26. |
Steel reinforcing |
C-50 |
60.00 |
|
27. |
Steel, structural |
C-51 |
60.00 |
|
28. |
Structural pest control |
C-22 |
60.00 |
|
29. |
Swimming pool |
C-53 |
60.00 |
|
30. |
Tile (ceramic or mosaic) |
C-54 |
60.00 |
|
31. |
Warm-air heating, ventilating, air-conditioning |
C-20 |
60.00 |
|
32. |
Welding |
C-60 |
60.00 |
|
33. |
Well drilling |
C-57 |
60.00 |
|
34. |
Classified specialists |
C-61 |
60.00 |
5. Additional Fee for Shop or Store. In addition to the basic license fee payable by a contractor, each contractor who operates any shop or store at a fixed place of business within the city in connection or conjunction with the contracting business, shall also pay the minimum fee prescribed in Category B of this section, plus the graduated scale basis for computation of employees in Section 5.08.060.
Category F—Special Business (Fixed Fees)
1. Advertising billboards, two hundred dollars ($200.00) per year per board face. Section 5.08.040 is not applicable.
2. Amusement, recreation, entertainment, advertising, or spectator event, twenty-five dollars ($25.00) per day plus five dollars ($5.00) per day per show, concession or participant conducting said business.*
3. Amusement, recreation, entertainment, games, tables, machines or devices of like nature, five dollars ($5.00) each. This is in addition to a seventy dollars ($70.00) minimum, plus graduated scale of employees (Section 5.08.060), if not previously paid in connection with and part of an existing licensed business.*
4. Bankruptcy, fifty dollars ($50.00).*
5. Billiard parlor, coin-operated. See Section 5.08.080.*
6. Billiard parlor, family, seventy-five dollars ($75.00) per year plus five dollars ($5.00) per table if not coin-operated.*
7. Billiards or pool, not coin-operated, seventy dollars ($70.00) minimum plus five dollars ($5.00) per table, plus graduated scale basis of computation for employees (Section 5.08.060).*
8. Bowling alley, one hundred dollars ($100.00) per year plus graduated scale basis of computation for employees (Section 5.08.060), plus twelve dollars ($12.00) per year for each alley in excess of the first three alleys.*
9. Boxing and wrestling, fifty dollars ($50.00) minimum per day.*
10. Cabaret dancing, two hundred dollars ($200.00) per year.*
11. Card room, ten dollars ($10.00) per day. A permit from the city council shall first be obtained.*
12. Carnivals and circuses, two hundred dollars ($200.00) first day; one hundred dollars ($100.00) for each succeeding day.*
13. Commercial traveler, fifty dollars ($50.00) per year.
14. Dance, public, fifty dollars ($50.00), plus policing.*
15. Fortunetellers, palmists, soothsayers, clairvoyants, etc., three hundred dollars ($300.00) per day.*
16. Garage sales and sales of a like nature, five dollars ($5.00) minimum.*
17. Gardeners, twenty dollars ($20.00) per year (this category, one person, one vehicle only).
18. Gasoline or fuel business with a fixed place of business, seventy dollars ($70.00) per year, plus graduated scale basis of computation for employees (Section 5.08.060).*
19. Going-out-of-business sale, fifty dollars ($50.00).*
20. Handbill, advertising sample or product distribution, two hundred fifty dollars ($250.00) plus twenty-five dollars ($25.00) per person, plus twenty-five dollars ($25.00) per day. Section 5.08.040 is not applicable.*
21. Handyman, limited to noncommercial advertising, casual labor, having no unique equipment, not contracting, twenty dollars ($20.00) per year.
22. Housemoving, see Chapter 5.04, Article 4.
23. Junk dealers, five dollars ($5.00) per day or thirty-five dollars ($35.00) for six months, seventy dollars ($70.00) per year, per truck route plus graduated scale basis of computation for employees (Section 5.04.060).*
24. Laundry rental service, seventy-two dollars ($72.00) per year per truck route.
25. Laundry service truck routes, one hundred forty-four dollars ($144.00) per year per truck route.
26. License Transfer and/or Alteration Fee. Location, name, ownership, partnership, mailing address, type of business, contractor’s number, fifteen dollars ($15.00).
27. Live entertainment, one hundred dollars ($100.00) per year, prorated by quarter or ten dollars ($10.00) per day minimum.
28. Merry-go-round, ten dollars ($10.00) per day.
29. Mobilehome parks, one hundred dollars ($100.00) per year plus two dollars ($2.00) for each rental space in such mobilehome park per year, less the share for each such year theretofore paid to the city of any sums paid pursuant to the provisions of the Health and Safety Code of the state.
30. Pawnbroker (as defined by state law), one hundred fifty dollars ($150.00) per year.
31. Parade, five hundred dollars ($500.00) each.*
32. Peddlers and solicitors, one hundred dollars ($100.00) for six months minimum, or ten dollars ($10.00) per day, minimum of three days.*
33. Recreational vehicle parks, trailer parks. See mobilehome parks listed in this section.
34. Rummage sales, see definition in Section 5.04.030.*
35. Secondhand dealers (as defined by state law), one hundred fifty dollars ($150.00) per year.*
36. Service vehicle with a place of business not in the city, eighty dollars ($80.00) per vehicle per year, covers one employee.
37. Shoeshine stand, ten dollars ($10.00) per year if not part of an existing business.
38. Shooting galleries using firearms, one hundred dollars ($100.00) per year plus graduated scale basis of computation for employees (Section 5.08.060).*
39. Social club, one hundred dollars ($100.00) per year.*
40. Taxi, see Chapter 5.48.
41. Theaters and movie houses, fifty dollars ($50.00) minimum plus ten cents ($0.10) per seat per year for the first five hundred (500) seats plus five cents ($0.05) for each seat over five hundred (500) in number per year.
42. Vending from vehicle (any product for human consumption), one hundred dollars ($100.00) per established route, per year.*
43. Vending machines, fixed place of business, machines dispensing tangible personal property, five dollars ($5.00) each per year, in addition to other applicable fees.
44. Warehouses, commercial rental space and/or buildings, per one thousand (1,000) square feet of indoor space, five dollars ($5.00) per year; additional area in excess of whole one thousand (1,000) square feet counts as an additional one thousand (1,000) square feet. The fees shall be paid whether the facility is occupied or vacant.
45. Wholesale delivery vehicles not operating from a fixed place of business within city limits, see Section 5.08.070.
* May require a certificate of compliance.
(Ord. 23-10 § 6; Ord. 23-09 § 6; prior code § 5.20.120)