Every person engaged at a fixed place of business in the City
of Plymouth in any trade, calling, occupation, vocation, profession,
or other means of livelihood, as an independent contractor and not
as an employee of another, and not specifically licensed by other
provisions of this chapter, shall pay a semi-annual license tax of
$10.
(Ord. 66 § 16, 1965)
Every person engaged at other than a fixed place of business
in the City of Plymouth in any trade, calling, occupation, vocation,
profession or other means of livelihood, as an independent contractor
and not as an employee of another, and not specifically licensed by
other provisions of this chapter, shall pay a semiannual license tax
of $10.
(Ord. 66 § 17, 1965)
Every person commencing, transacting and carrying on any business
enumerated in this section shall pay a license tax as follows:
Business
|
Period
|
Tax
|
---|
Advertising material dist.
|
Quarter
|
$12.00
|
Advertising vehicles
|
Quarter
|
25.00 per vehicle
|
Amusement concession
|
Day
|
10.00
|
Animal shows
|
Day
|
150.00
|
Auctioneers
|
Day
|
10.00
|
Auctioneers
|
Quarter
|
50.00
|
Automobile for hire
|
Quarter
|
6.00 per vehicle
|
Bail bond brokers
|
Quarter
|
25.00
|
Bootblacks
|
Quarter
|
1.50
|
Boxing and wrestling
|
Day
|
100.00
|
Carnivals
|
Day
|
100.00 plus 10.00 per concession
|
Circuses
|
Day
|
150.00
|
Fortune tellers
|
Month
|
50.00
|
Pawnbrokers
|
Quarter
|
45.00
|
Peddlers and solicitors
|
Semi-annual
|
30.00
|
Peddlers and solicitors—personally manufactured articles
|
Quarter
|
5.00
|
All professions including but not limited to:
Business
|
Period
|
Tax
|
---|
Doctors
|
Semi-annual
|
$20.00
|
Physicians
|
Semi-annual
|
20.00
|
Surgeons
|
Semi-annual
|
20.00
|
Dentists
|
Semi-annual
|
20.00
|
Orthodontists
|
Semi-annual
|
20.00
|
Chiropractors
|
Semi-annual
|
20.00
|
Oculists
|
Semi-annual
|
20.00
|
Chiropodists
|
Semi-annual
|
20.00
|
Attorneys
|
Semi-annual
|
20.00
|
Engineers
|
Semi-annual
|
20.00
|
Land surveyors
|
Semi-annual
|
20.00
|
Accountants
|
Semi-annual
|
20.00
|
Architects
|
Semi-annual
|
20.00
|
Motor cross races
|
Quarter
|
10.00
|
(Ord. 66 § 18, 1965; Ord. 70-1 § 1, 1970; Ord. 97-5 § 2, 1997)
A. Every
person commencing, transacting and carrying on at other than a fixed
place of business in the City the business of lending, renting, leasing,
or otherwise distributing any coin operated machine while retaining
title thereto, shall pay one-half of one percent of the gross receipts
realized from such lending, renting, leasing or distributing the machines
within the City. Such payments shall be made quarterly.
B. Every
person maintaining and operating any coin operated machine within
the City shall pay a license tax of one-half of one percent of the
gross receipts realized from such operation. Such payments shall be
made quarterly.
C. Licenses
issued pursuant to this section may be revoked for failure to pay
the appropriate license tax and audits may be conducted by the City
to determine the appropriate amount of license tax in accordance with
Business and Professions Code Section 16002.5.
(Ord. 66 § 19, 1965; Ord. 97-5 § 2, 1997)