For the purpose of this chapter, certain words and phrases are defined and certain provisions shall be construed as set forth in this chapter unless it is apparent from the context that a different meaning is intended.
(Prior code § 6200)
Categories | Base Rate for Gross Receipts of $500,000 or less | Additional Rate Per $1,000, or portion thereof, of Gross Receipts in excess of $500,000 |
|---|---|---|
Professional | $75.00 | 0.00075 |
Retailers | ||
Wholesalers | ||
Manufacturers | ||
Service | ||
Contractors | ||
Businesses not otherwise classified |
Fee* | ||
|---|---|---|
(1) | Advertising, bench ads (permit required; see Section 5.32.020) | $12.00-a |
(2) | Advertising, billboards | $150.00-a |
(3) | Advertising, vehicle (see Section 5.12.020) | $30.00-m per vehicle |
(4) | Auction (permit required) | $75.00-d |
(5) | Boarding house, day nursery, home for the aged (permit required; see Section 5.08.090 (7), less than four persons exempt) | $75.00-a |
(6) | Circus or carnival when conducted as a primary business (permit required; see Section 5.16.010) | $150.00-d |
(A) | Carnival-type rides and attractions: | $30.00-d |
(i) | Chutes | $30.00-d |
(ii) | Ferris wheel | $30.00-d |
(iii) | Galvanic battery | $30.00-d |
(iv) | Kinetoscope, showing, letting or renting use of | $30.00-d |
(v) | Lung tester, showing, letting or renting use of | $30.00-d |
(vi) | Merry-go-round | $30.00-d |
(vii) | Miniature railway | $30.00-d |
(viii) | Muscle tester, showing, letting or renting use of | $30.00-d |
(ix) | Shooting gallery | $30.00-d |
(x) | Telescope, showing, letting or renting use of | $30.00-d |
(xi) | Weight guessing instrument, showing, letting or renting use of (permit required) | $30.00-d |
(B) | Exhibition or place of amusement charging paid admission (permit required) | $150.00-d |
(C) | Kiddie rides, live animal rides, small exhibitions, when conducted as sales promotion for or incidental to another licensed business in the city. Restricted to minimum numbers of rides or exhibitions not generally considered a carnival or circus (permit required) | $30.00-d |
(D) | Sideshow where separate admission fee is charged (permit required) | $150.00-d |
(7) | Club selling watches, jewelry or clothing | $300.00-a |
Selling or disposing of any other kind of merchandise upon a club basis | $300.00-a | |
(8) | Coin-operated washers and dryers | |
(A) | $75.00-a base fee; plus | |
(B) | $1.00-a for each machine | |
(9) | 3% monthly of gross receipts | |
(10) | Dancehall (permit required; see Section 9.21.010) | See Section 5.44.030 |
(11) | Dismantling (permit required; see Section 5.16.010) | $300.00-a |
(12) | Flags, banners, balloons, canes, horns, trumpets, musical or noisemaking instruments of any kind, toys, badges, buttons, shoestrings, hairpins, lead pencils, combs or souvenirs of any kind, or like articles, peddling of (permit required) | $3.00-d |
(13) | Hauling garbage, trash, waste or rubbish (This section shall not apply to any vehicle which performs no business or service within the city other than the hauling of trash or rubbish to a municipal dump operating under a permit from the city council) | $75.00-a per vehicle |
(14) | Housing moving (permit required) | $75.00-a |
(15) | $150.00-a | |
(16) | Machines and games | |
(A) | Renting and leasing of coin-operated vending, game, amusement and service machines where business is limited exclusively to renting and leasing such machines | 1½% annually of gross receipts |
(B) | Business limited exclusively to operation of coin-operated vending, game, amusement and service machines | 1½% annually of gross receipts |
(i) | Mechanical rides for children | $75.00-a each machine |
(ii) | Music machines (jukebox, juke-TV) | $36.00-a each machine |
(iii) | Games of skill and science | $75.00-a each game |
(iv) | Other machines | $36.00-a each machine |
(17) | Oil exploration | See (26) of this section |
(18) | Patent medicine, where music or other device for attracting attention is used (permit required) | $300.00-d |
Patent medicines where such music or device is not used (permit required) | $30.00-d | |
(19) | Pawnbrokers, secondhand dealers, or collecting, purchasing, selling, or dealing in junk (permit required; see Section 5.64.010) | $108.00-a |
(20) | Pool, billiards and snooker parlor (permit required; See Chapter 5.20) | $72.00-a plus $18.00-a per table over one |
(21) | Rental business, commercial. $35.00 per commercial rental unit for the first 2,000 square feet plus 1 cent per square foot in excess of 2,000 square feet, provided that the maximum fee for each commercial rental unit is $1,200.00 | |
(22) | Rental business, residential. $35.00 per residential rental units anywhere in the city. For example, if owner has two parcels, each containing four residential rental units, the fee shall be $175.00 (8 units minus 3 units equals 5 units; 5 times $35.00 equals $175.00) | |
(23) | Skating rink (permit required) | $30.00-d |
(A) | $750.00 annually for new issuance, | |
(B) | $300.00 annually for renewal by licensee, | |
(C) | Change of ownership shall require new issuance. | |
(24) | Solicitors, peddlers, hawkers (permit required) | $75.00-a per individual |
$300.00-a | ||
(25) | Theater, conventional walk-in and drive-in | $150.00-a |
(26) | Drilling or exploring for the production of oil; gas, other than gas extracted from landfills; or hydrocarbon substances per each well: | |
(A) | $600.00 for the first year, and | |
(B) | $120.00 for each year thereafter; plus the sum of | |
(C) | $75.00-d for each day of actual drilling or other work upon the well until the well is placed on production and thereafter. Fifteen cents per barrel paid monthly of oil produced from such well, said latter sums to be computed and paid monthly within fifteen days after the close of each calendar month. | $0.15-m per barrel. |
(27) | Recovery, processing, or sale of gas extracted from landfills; 2.5 cents for each one thousand cubic feet of gas delivered from the plant plus three percent of the gross receipts from all by-products, said sums to be computed and paid every three months within fifteen days after the close of each threemonth period. | |
(28) | Eating establishments and bars (seating capacity over 20) | |
(A) | Establishments without an ABC License—$75.00 plus $5.00 for | every seat available for restaurant services up to 650 seats and $2.00 for seats over 650; and |
(B) | Establishments with an ABC License—$75.00 plus $7.00 for every seat available for restaurant or bar service up to 650 seats and $4.00 for seats over 650. |
*a—annually; d—daily; m—monthly. |