A tax of seventy dollars plus one dollar and ten cents per thousand dollars of gross receipts in excess of five thousand dollars with a cap of two hundred fifty dollars for the first professional plus one hundred fifty dollars for each additional professional.
(94-3)
Businesses which do not fit in above categories shall be taxed as follows:
A. 
Ambulances—Sixty dollars per vehicle;
B. 
Arts and crafts fair vendors, seventy-five cents per day for each vendor not already holding a tax certificate issued by the City covering the activity, provided that the arts and crafts fair organizer collects and transmits the fees on a monthly basis to the City pursuant to a written undertaking to do so. Otherwise, vendors shall be taxed as Category II businesses;
C. 
Bankruptcy sales—Thirty-five dollars and seventy-five cents per day;
D. 
Buses—One hundred fifty dollars per company;
E. 
Catering trucks—Eleven dollars and twenty-five cents per day up to a maximum of one hundred twelve dollars and fifty cents;
F. 
Circuses and carnivals—Sixty dollars for the first day and an additional fifteen dollars for each additional day;
G. 
Concerts and dances—Seventy-five dollars for the first day and thirty-two dollars and fifty cents for each additional day;
H. 
Deliveries—Sixty dollars per vehicle or seven dollars and fifty cents per year if gross receipts are less than five hundred dollars;
I. 
Mobile disc jockeys ("Mobile DJs")—Seventy-five dollars for the first day and thirty-two dollars and fifty cents for each additional day;
J. 
Isolated transactions—Twenty-two dollars and fifty cents per day;
K. 
Itinerant merchant—Twenty-two dollars and fifty cents per day;
L. 
Motion picture and television filming—Three hundred dollars per day;
M. 
Peddlers—Eleven dollars and twenty-five cents per day up to a maximum of one hundred twenty dollars;
N. 
Pushcarts—Eleven dollars and twenty-five cents per day up to a maximum of one hundred twenty dollars;
O. 
Solicitors—Eleven dollars and twenty-five cents per day up to a maximum of one hundred twelve dollars and fifty cents;
P. 
Taxi cabs—One hundred fifty dollars per company;
Q. 
Theatrical performances—Seventy-five dollars plus an additional thirty-seven dollars and fifty cents for each additional day. "Theatrical performance" means an event inside a building or out-of-doors where one or more persons provide a dramatization, pantomime, comedy act, vocal production, instrumental music, or similar activity before a group of spectators or listeners, whether or not such persons are compensated for their participation in the event. "Theatrical performance" does not include any City event or City-sponsored event;
R. 
Utility, franchised—One hundred eighty-seven dollars and fifty cents per company.
(94-3; 14-07)
All flat or fixed rate taxes and caps shall be increased or decreased, to the nearest penny, annually, based upon the Los Angeles-Anaheim-Riverside area consumer price index for the 12 month period of January through December of the prior calendar year. This increase or decrease will become effective with renewals and new business tax certificates issued after April 1st of each year, commencing April 1, 1995.
(94-3)