Businesses and business activities listed in this chapter are
subject to business license tax on the basis of fixed rates as set
forth herein.
(Prior code § 2211 (part); Ord. 909 § 1, 1974; Ord. 1257 § 1, 1986)
For the business of selling real or personal property of any
kind or description at auction, the tax for each year or fraction
thereof shall be at the rate set forth in Section 3.90.210(p).
(1)
Exemption:
Auction Required by Law.
Where an auction in connection with a duly licensed existing
business is required by law, no tax will be applicable, provided however,
that the licensee shall notify the collector in writing prior to the
auction, regarding time and place.
(2)
Exemption:
Government Legal Sales.
No license tax shall be applicable for the selling at public
sale of goods or property belonging to the United States or to the
state, or by virtue of process issued by any state or federal court
or by the legally appointed administrator or executor of an estate.
(Prior code § 2211(A; Ord. 909 § 1, 1974; Ord. 1257 § 1, 1986; Ord. 1573 §
1, 1999)
For the business of renting or leasing automobiles or trucks
the tax shall be at the rate set forth in Section 3.90.210(u).
(Ord. 1257 § 1, 1986)
For every automobile wrecking business where wrecked or damaged
automobiles are bought or sold in whole or in part, the tax shall
be at the rate set forth in Section 3.90.210(v).
(Prior code § 2211(C; Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)
For each bakery, catering or luncheon wagon, chuck wagon, or
any type of operation where food products of any sort are dispensed
from trucks, the tax per year per vehicle shall be at the rate set
forth in Section 3.90.210(k). This license tax shall be in addition
to the tax charged the permanent place of business. Operations from
out-of-town locations shall pay a tax per year per vehicle at the
rate set forth in Section 3.90.210(m).
(Prior code § 2211(D); Ord. 909 § 1 (part) 1971); Ord. 1257 § 1, 1986)
For selling or offering for sale any bankrupt, assigned or damaged
stock of goods, wares, merchandise of whatsoever nature or kind, the
tax per day shall be at the rate set forth in Section 3.90.210(m).
(Prior code § 2211(E); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)
For every real estate broker, the tax per year shall be at the
rate set forth in Section 3.90.210(k), together with an additional
tax per year at the rate set forth in Section 3.90.210(j) for real
estate salesman or real estate broker acting as salesman under a licensed
broker during the term of the license.
(Prior code § 2211(F); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)
For every carnival, as defined herein, the tax per day shall
be at the rate set forth in Section 3.90.210(r), together with an
additional tax per day at the rate set forth in Section 3.90.210(k)
for every separate show, attraction or exhibition carried on as part
of such carnival.
(1)
"Carnival"
Carnival
Defined.
means any group of attractions such as ball games, dice games,
merry-go-rounds, ships, Ferris wheels or other riding devices, freaks,
dancing shows, minstrels, or any other like entertainments or games,
for which a charge is made for attending or playing or participating
therein.
(2)
Concurrent
Attractions.
For every game, show or attraction mentioned in Section 3.84.090 (first paragraph) and (1) when said game, show or attraction is conducted or presented as part of or at the same time as the other games, shows or attractions, as mentioned herein, and are conducted or presented under proper license the tax per day for each such separate game, show or attraction shall be at the rate set forth in Section 3.90.210(k).
(Prior code § 2211(G); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)
For each exhibition, for pay, of a circus, caravan, menagerie
or entertainment at which feats of horsemanship, acrobatic, and trained
or wild animals are exhibited or displayed in this city, the tax for
each performance shall be at the rate set forth in Section 3.90-.210(o).
(1)
Separate
Exhibition—Sideshow.
For each separate exhibition or sideshow of any panorama figures,
jugglers, necromancers, magicians, wire or rope walking, sleight-of-hand
act or other attraction there shall be an additional tax for each
performance at the rate set forth in Section 3.90.210(o).
(2)
Separate
Price.
When a separate price is charged, each shall be considered a
separate exhibition.
(3)
Day
And Night Performances.
An exhibition in the daytime shall be considered one performance,
and exhibitions after dark on the same day considered other performances.
(4)
Medicine
Show.
For any medicine show, the tax per day or fraction thereof shall
be at the rate set forth in Section 3.90.210(m).
(5)
Merry-Go-Round.
For any flying horses, merry-go-rounds, Ferris wheels or other
riding devices not in conjunction with any other show, game, attraction
or carnival as mentioned herein, the tax per day shall be at the rate
set forth in Section 3.90.210(k).
(Prior code § 2211(H); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)
For the business of operating a charter bus service, the tax
per year shall be at the rate set forth in Section 3.90.210(k).
(Prior code § 2211 (I); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)
Private recreational clubs shall pay for each separate type of activity in accordance with the tax rates set forth in Chapters 3.80 through 3.96.
(Prior code § 2211(J); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)
(a)
Except
where such business activity is taxed on a gross receipts basis as
specified elsewhere in this title, every person owning, possessing
or maintaining any coin-operated machine used or placed for business
purposes shall pay tax according to the schedules set forth in the
sections herein following, as applicable.
(c)
Although
a tax liability hereunder may be incurred in connection with any coin-operated
machine, nothing herein shall be construed to imply an intent to allow
or provide for the use or possession of any machine or device prohibited
by law.
(d)
A
license shall be issued for one or more machines at specific locations
or premises, with the privilege of substituting the machines.
(e)
The
provisions in this title relating to business license taxation of
coin-operated machines shall not be deemed to apply to:
(1)
Machines such as telephones and metered dispensers utilized in distributing,
dispensing or providing a public utility commodity or service by a
public utility subject to control by the Public Utilities Commission
or the Interstate Commerce Commission;
(2)
Vending boxes or machines for newspapers, magazines or other publications.
(Prior code § 2211(K) (part); Ord. 909 § 1 (part) 1971; Ord. 931 § 1, 1972; Ord. 973 § 1, 1974; Ord. 1257 § 1, 1986)
The licensee of each such machine shall, at the time of application
for the license or renewal of license, advise the collector, in writing,
as to the location of each machine to be licensed.
(Prior code § 2211(K) (1); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)
Taxes for any coin-operated machine shall be charged for each
such machine, for one year or fraction thereof, according to the following
schedule:
(1)
Self-service
laundry machines, at the rate set forth in Section 3.90.210(f);
(2)
Photograph
machines, at the rate set forth in Section 3.90.210(m);
(3)
Device
requiring coin to open, at the rate set forth in Section 3.90.210(c);
(4)
All
other coin-operated machines, including without limitation, beverages,
cigarettes, food, kiddie rides, postage stamps, radio devices and
machines or devices used for a purpose other than those specifically
mentioned herein, at the rate set forth in Section 3.90.210(g).
(Prior code § 2211(K) (2); Ord. 909 § 1, 1971; Ord. 931 § 2, 1972; Ord. 973 § 2, 1974; Ord. 1257 §
1, 1986)
Except where such business activity is taxed on a gross receipts
basis as specified elsewhere in this title, for every person owning,
operating, possessing or maintaining a wired music system by which
music, sound or voice is distributed or reproduced over wires from
a central station to outlets at more than one separate place of business,
upon a contract or other basis, the tax per year for each station
from which music is transmitted shall be at the rate set forth in
Section 3.90.210(m).
(Prior code § 2211(K) (3) (part); Ord. 909 § 1, 1971; Ord. 973 § 3, 1974; Ord. 1257 § 1, 1986)
Except where such business activity is taxed on a gross receipts
basis as specified elsewhere in this title, for every person owning,
operating, possessing or maintaining a coin-operated phonograph or
other device by which music, sound or voice intended primarily for
amusement purposes is produced at a single place of business, the
tax shall be at the rate set forth in Section 3.90.210(j).
(Prior code § 2211 (K) (3) (a); Ord. 909 § 1, 1971; Ord. 973 § 4, 1974; Ord. 1257 § 1, 1986)
Any coin-operated machine, device or game not licensed under
this chapter and found in any store, hotel, motel, restaurant, cafe,
pool hall or other commercial establishment or public place in the
city may be seized by the chief of police or the collector. Such a
machine shall be redeemable by the true owner only with a period of
not exceeding sixty days on the payment of costs of seizure, if any,
to the city, together with the license tax, plus penalty, if any,
for the period during which such machine was installed, used or maintained
without a city license.
(Prior code § 2211(K) (4); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)
If the true owner cannot be found after reasonable inquiry,
or if the owner fails to redeem, then the machine may be confiscated
and sold by the collector at the end of sixty days, after notice by
registered mail to the last known address, if any, of the owner. The
proceeds of such sale shall be credited to the general fund of the
city.
(Prior code § 2211(K) (5); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)
For public dances, dance hall or ballroom open to the general public, or any club or association which conducts dances only for its members or bona fide guests, more often than once per month, at which a fee is charged, the tax per day shall be at the rate set forth in Section 3.90.210(j), or a tax per year at the rate set forth in Section 3.90.210(r), in addition to the license tax required by Chapters 3.40 through 3.96 for any other business, occupation, show, exhibition or game that the public dance may be conducted in conjunction with.
(Prior code § 2211(L); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)
Trucking lines, including all common carriers excluding those
licensed by the Interstate Commerce Commission, shall pay a tax per
year at the rate set forth in Section 3.90.210(k).
(Prior code § 2211 (M); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)
Where fertilizer only is sold and delivered from outside the
city, the tax per year shall be at the rate set forth in Section 3.90.210(k).
(Prior code § 2211 (N); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)
For the business of renting or letting rooms, or providing resident
services, in any hotel, rooming house, boarding house, apartment house,
court, lodging house, convalescent home, rest home, halfway home,
rehabilitation home, etc., according to the number of rooms equipped
for sleeping purposes which are for rent or to be let, the taxes shall
be as follows:
(1)
Three
to six rooms, inclusive, per year, or portion thereof at the rate
set forth in Section 3.90.210(j);
(2)
Seven to twelve rooms, inclusive, per year, or portion thereof, at the rate set forth in Section 3.90.210 (k);
(3)
Thirteen
or more rooms, per room, per year or portion thereof, at the rate
set forth in Section 3.90.210(e).
(Prior code § 2211(0) (part); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)
For all dining areas or restaurants where food is prepared for
guests in conjunction with any hotel, apartment house, rooming house,
boarding house, lodging house or court, there shall be an additional
tax per year at the rate set forth in Section 3.90.260(k).
(Prior code § 2211 (O) (1); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)
For food or beverages served in conjunction with such hotel,
apartment house, or rooming house, lodging house or court, without
dining area or restaurant space, there shall be an additional tax
per year at the rate set forth in Section 3.90.210(j).
(Prior code § 2211 (O)(2); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)
For every local laundry and/or cleaning and pressing business the tax per year shall be at the rate set forth in Section 3.90.210 (p).
(1)
Out-of-Town
Operators.
For every out-of-town laundry and/or cleaning and pressing business,
the tax per year shall be at the rate set forth in Section 3.90.210(t).
(2)
Specialty
Laundry.
For every laundry dealing solely in the cleaning and pressing
of rags, mops, uniforms or a combination thereof, the tax shall be
at the rate set forth in Section 3.90.210(k).
(3)
Rough
Dry Laundry.
The tax per year shall be at the rate set forth in Section 3.90.210(k).
(Prior code § 2211 (P); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)
For model homes the tax per year over and above all other permit
fees imposed by other ordinances of the city shall be at the rate
set forth in Section 3.90.210(u).
(Prior code § 2211(Q); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)
For each professional nurse, the tax per year or portion thereof
shall be at the rate set forth in Section 3.90.210(h).
(Prior code § 2211(R); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)
For conducting a private patrol or night watch service, the
tax shall be at the rate set forth in Section 3.90.210(r).
(Prior code § 2211(S); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986; Ord. 1510 §
3, 1995)
For every pawnbroker, the tax per year shall be at the rate set forth in Section 3.90.210 (p).
(Prior code § 2211(T); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986; Ord. 1351, 1990)
For every peddler or solicitor, not a resident of Palm Springs,
the tax per year or fraction thereof shall be at the rate set forth
in Section 3.90.210(r).
(1)
For
every peddling or soliciting operation or business, where the peddlers,
solicitors, or representatives are residents of Palm Springs, the
tax per year or fraction thereof for one to two peddlers, solicitors
or representatives shall be at the rate set forth in Section 3.90.210(o);
and for any peddlers, solicitors or representatives in excess of two,
triple the amount computed on the basis of the graduated scale.
(2)
This
section shall not be deemed to apply to advertising or promotional
schemes by local or out-of-town retail or wholesale business houses,
or any other similar established business, but its application shall
be limited to only those businesses or operations whose only method
of sale is through door-to-door or place-to-place solicitation or
other method of peddling.
(Prior code § 2211(U); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)
For the pickup of goods, wares or waste products, for use or
repair outside the city, the tax per year shall be at the rate set
forth in Section 3.90.210(j).
(Prior code § 2211(V); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)
Except where such business activity is taxed on a gross receipts
basis as specified elsewhere in this title, for every person operating
an establishment where the principal business is pool, billiards,
bowling alleys, shuffleboard or similar games, or a combination thereof,
the base tax per year shall be at the rate set forth in Section 3.90.210(u)
plus an additional tax for each machine, alley, table or other device,
whether used or not at the rate set forth in Section 3.90.210(h).
For every such game, amusement, table, alley or device used in a place
of business only incidentally to another principal business activity
and not taxable on the above basis, the tax for each machine, alley,
table or other device, whether fully utilized or not shall be at the
rate set forth in Section 3.90.210(j). In computing taxes pursuant
to this section, there shall be excluded any coin-operated machines
separately taxed on a gross receipts basis as specified elsewhere
in this title.
(Prior code § 2211(W); Ord. 909 § 1, 1971; Ord. 973 § 5, 1974; Ord. 1257 §
1, 1986)
For every person dealing in or selling prefabricated or ready-cut
buildings, the tax per year in addition to the license tax applicable
for contractors shall be at the rate set forth in Section 3.90.210(p).
(Prior code § 2211(X); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)
For any person who travels or goes from place to place within
the city and solicits, sells or takes orders at retail or wholesale
from business establishments, for goods, wares, or merchandise for
present or future delivery, the tax per year shall be at the rate
set forth in Section 3.90.210(k).
(Prior code § 2211(Y); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)
For every dealer in secondhand goods, wares or merchandise not otherwise specifically mentioned in Chapters 3.40 through 3.96, the tax per year shall be at the rate set forth in Section 3.90.210(p).
(Prior code § 2211(Z); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)
For every person conducting, managing, or carrying on a boxing,
wrestling or other sports event or exhibition where an admission is
charged, the tax per day shall be at the rate set forth in Section
3.90.210(j).
(Prior code § 2211(AA); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)
For the business of selling goods or property of any kind or
description at a swap meet, the tax rate applicable to swap meet vendors
or individuals selling at each space or location within said swap
meet shall be the daily rate set forth in Section 3.90.210(e), with
an annual minimum rate of one thousand sixty dollars.
(Ord. 1486 § 2, 1994; Ord. 1574 § 1, 1999)
For intrastate business, the tax per year shall be at the rate
set forth in Section 3.90.210(m).
(Prior code § 2211(BB); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)
For every theater and show, motion picture or theatrical, including
drive-in theaters, at an established place of business, the license
taxes shall be as follows:
(1)
Less
than Year.
For less than one year, at the rate per day set forth in Section
3.90.210(i);
(2)
Yearly.
One to one hundred seats or speakers, at the rate per year set
forth in Section 3.90.210(p);
(3)
Over
One Hundred Seats or Speakers.
For theaters with more than one hundred seats or speakers, an
additional tax per year for each seat or speaker in excess of one
hundred at the rate set forth in Section 3.90.210(a).
(Prior code § 2211(CC); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)
For the business of leasing or renting spaces in any trailer
or mobile home park, or recreational vehicle park, a license tax shall
be computed according to the number of spaces, at the rate per space,
per year or portion thereof, as set forth in Section 3.90.210(d).
(Prior code § 2211(DD); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)
For a firewood yard business, or for dealing in firewood, the
tax per year for local or out-of-town dealers shall be at the rate
set forth in Section 3.90.210(j).
(Prior code § 2211(EE); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1976)
For any number of motor vehicles used for the delivery of goods,
wares, merchandise or tangible personal property, intended for redistribution
or resale and actually redistributed or resold, the tax per year shall
be at the rate set forth in Section 3.90.210(j).
(Prior code § 2211(FF); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)
When any of the following is conducted as or at a commercial
activity open to all parts of the general public, whether or not associated
with another activity such as a convention, exhibition, showing or
other gathering or event, the person conducting the business may,
at his option, and in lieu of longer term tax bases be taxed on a
daily-fixed-rate basis for the following business activities, and
at the following rates:
(1)
Temporary
Retail Sales.
For each booth or individual selling outside booths at the daily fixed rate set forth in Section 3.90.210(z) with the minimum rate set forth in Section 3.90.210(j); for temporary art shows occurring in Frances Stevens Park for each booth or individual selling outside booths at the daily fixed rate set forth in Section 3.90.210(aa) (limited to six events per fiscal year which are approved by the downtown development director); provided that temporary retail sales at a city-sponsored or city-authorized event must have written authorization from the promoter of the event, must meet applicable zoning ordinance provisions and must have a valid retail sales tax permit. This section does not apply to swap meets which are governed by Section 3.84.365;
(2)
Exhibits
or Shows.
Arts, coin, furniture, etc., not classified elsewhere at a higher
daily rate, where a charge is made for admittance but no sales are
made, at the rate per day as set forth in Section 3.90.210(i);
(3)
Temporary
or Occasional Seminars, Schools, Classes, Lectures, etc.
|
Where a charge is made therefor, at the rate per day as set
forth in Section 3.90.210(j).
|
(Prior code § 2212; Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986; Ord. 1427 §
1, 1992; Ord. 1468 § 1, 1994; Ord. 1486 § 1, 1994; Ord. 1506 § 1, 1995)
