(a)
Every person transacting and carrying on any business from a fixed place of business in the city, other than those businesses which fall under section 16-61, 16-62, and 16-63, or Division 2 of this article 2 shall pay an annual license tax to be calculated on gross receipts (as defined in section 16-3) as set forth below:
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$ 0—$35,000:
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$ 35.00 minimum;
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35,001—50,000:
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35.00 plus .00100 of amount in excess of $35,000;
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50,001—100,000:
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50.00 plus .00075 of amount in excess of $50,000;
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100,001—150,000:
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87.50 plus .00050 of amount in excess of $100,000;
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150,001—200,000:
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112.50 plus .00025 of amount in excess of $150,000;
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200,001 and over:
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125.00 plus .00015 of amount in excess of $200,000.
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(b)
A gross receipts tax as required by subsection (a) of this section shall be assessed upon any individual or firm whose business is limited exclusively to renting, leasing or operating from coin operated vending machines. The fee shall be based on the entire gross receipts which are directly attributable to the business activities conducted within this city.
(c)
Persons
paying a license tax on gross receipts shall pay a minimum administrative
fee of $35 per year (Code 1957 § 2182). Such fee may be
adjusted from time-to-time by resolution of the city council.
(Ord. No. 95-1, § 1, 2-8-95; Ord. No. 95-7, § 3, 6-14-95)
(a)
Every
person transacting and carrying on a business as a wholesaler, jobber
or manufacturer, or as the agent of a wholesaler, jobber or manufacturer,
from a fixed place of business in the city, other than those businesses
enumerated in sections 16-62 and 16-63 shall pay an annual license
tax calculated as follows:
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$ 0—$35,000:
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$ 35.00 minimum;
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35,001—100,000:
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35.00 plus .0005 of amount in excess of $35,000;
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100,001—200,000:
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50.00 plus .00025 of amount in excess of $100,000;
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200,001 and over:
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75.00 plus .0001 of amount in excess of $200,000.
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(b)
Persons
carrying on the businesses above mentioned shall still be subject
to a minimum administrative fee of $35 per year. Such fee may be adjusted
from time-to-time by resolution of the city council.
(Ord. No. 95-1, § 1, 2-8-95; Ord. No. 95-7, § 4, 6-14-95)
(a)
Every
person transacting and carrying on the business herein enumerated
from a fixed place of business in the city shall pay an annual license
tax as follows:
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Business
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Annual Tax
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Swap meet vendor
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$35.00 (administrative fee)
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Nonprofit cooperative associations
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35.00 (administrative fee)
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Swap meet lot operator
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7.50 per booth or minimum of 2,000.00
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Billboards (See section 16-101 of this article prior to approval)
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50.00
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Bingo
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50.00
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Casino party
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100.00
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Ambulance
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350.00
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Wheelchair bus
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200.00
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Cabaret permit
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250.00
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Temporary business
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5.00 per day
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Auctioneers other than temporary business
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5.00 per day
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(b)
Circuses,
carnivals, special events. Every person engaged in conducting, managing
or carrying on a circus, carnival or special event as defined in the
special event ordinance, expecting a crowd, or having a seating capacity
of 1,000 or less, shall pay a license tax of $100 per day; those events
having a seating capacity or expecting a crowd in excess of 1,000
shall pay a license tax of $150 per day.
(Ord. No. 95-1, § 1, 2-8-95)
(a)
Every
person transacting and carrying on a business herein enumerated from
other than a fixed place of business shall pay an annual license tax
as follows:
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Business
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Annual Tax
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Private patrols
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$35.00 (administrative fee)
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General engineering contractor
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150.00
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General building contractor
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150.00
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Specialty contractor
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50.00
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Wheelchair bus
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200.00
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Ambulance
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350.00
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Taxicabs.
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The same as provided in section 26-50 of this code.
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Distribution of circulars and handbills
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50.00
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See sections 16-95 and 16-96 of this article.
(b)
If
a contractor has paid a business license tax to the city during the
year preceding and procures a renewal license within the time specified
by section 16-19 of this article, the following rates of tax shall
apply:
The rate of tax provided for under the gross receipts sections
of this division upon the business done in the city, but at a minimum
contractors shall pay the administrative fee of $35. Contractors must
show proof of state contractor's license before being licensed as
a contractor under this section. Contractor fees shall be assessed
at the rate commensurate with the state license classification, even
though they may be doing subcontracting work. If the contractor has
a supplemental specialty license, the contractor may be assessed at
the lower rate if he is performing special subcontract work only.
(Ord. No. 95-1, § 1, 2-8-95; Ord. No. 95-7, § 5, 6-14-95)
When an application is made for a business license for a new
business at a fixed location in the city, the business license tax
shall be calculated based on the type of business, and estimated gross
receipts.
(Ord. No. 95-1, § 1, 2-8-95)
If the amount of the license tax to be paid by the applicant
for a license is based upon the gross receipts or number of vehicles
used in the business, the applicant shall provide in the certified
statement required by section 16-20 of this article the number of
vehicles used in the business or a tax return stating the gross receipts
for the taxable year preceding the period covered by the license to
be issued.
(Ord. No. 95-1, § 1, 2-8-95)
The director shall not issue another license to any person for
the same or any other business until such person has furnished to
the director a certified statement and paid the license tax.
(Ord. No. 95-1, § 1, 2-8-95)
If any person subject to the provisions of this article fails
to file a statement required by this division within the time prescribed,
or if after demand therefor made by the director, that person fails
to file a corrected statement, the director may determine the amount
of license tax due from such person by means of any available information.
(Ord. No. 95-1, § 1, 2-8-95)
In case a determination of the license tax due is made in accordance
with section 16-67 of this article, the director shall give a notice
of the amount so assessed by serving it personally or by depositing
it in the United States Post Office at Escondido, California, postage
prepaid, addressed to the person so assessed at the last known address.
(Ord. No. 95-1, § 1, 2-8-95)
Unless otherwise specifically provided, all license taxes under
the provisions of this article shall be due and payable in advance.
(Ord. No. 95-1, § 1, 2-8-95)
The business license issued pursuant to the provisions of this
chapter constitutes a receipt for the license tax paid and shall have
no other legal effect.
(Ord. No. 95-1, § 1, 2-8-95)
Statements submitted pursuant to this chapter and each of the
several items therein contained, shall be subject to audit and verification
by the director who is hereby authorized to examine, audit and inspect
such books and records of any licensee or applicant for license as
may be necessary to verify or ascertain the amount of license fee
due.
(Ord. No. 95-1, § 1, 2-8-95)
All licensees, applicants for licenses, and persons engaged
in business in the city and subject to the provisions of this article
are hereby required to permit the examination of their books and records
as required in section 16-71 of this article.
(Ord. No. 95-1, § 1, 2-8-95)
The issuance of a business license under the provisions of this
article shall, in no way, be construed to relieve the licensee of
compliance with building codes, fire prevention codes, zoning regulations
or other ordinances of the city, or laws of the state, nor shall such
issuance be deemed a waiver by the city of past or future violations
of such laws and ordinances.
(Ord. No. 95-1, § 1, 2-8-95)
No business license for any succeeding or current tax period
shall knowingly be issued to any person who at the time of application
is indebted to the city.
(Ord. No. 95-1, § 1, 2-8-95)
The inability of the city to issue a license for a business
when the business does not conform to the building or zoning or other
codes, shall not relieve any person conducting such business from
paying the license tax to conduct such business, nor shall the payment
of any license tax prevent a criminal prosecution for violation of
any of the provisions of this article.
(Ord. No. 95-1, § 1, 2-8-95)
The conviction of any person for engaging in any business without
first obtaining a license to conduct such business as required by
this article shall not relieve such person from paying the license
tax to conduct such business, nor shall the payment of any license
tax prevent a criminal prosecution for the violation of any of the
provisions of this article.
(Ord. No. 95-1, § 1, 2-8-95)
The director shall cause the moneys collected pursuant to this
article to be deposited in the general fund.
(Ord. No. 95-1, § 1, 2-8-95)
