Unless otherwise provided, all business license taxes required under the provisions of Chapters 5.04 through 5.20, will be due and payable as follows:
A. 
Annual business license taxes for existing licenses will be due and payable on the first day of July of each year.
B. 
License taxes for new businesses will be due and payable at the time of the filing of the license application.
C. 
License taxes for new businesses, or closed businesses applying for a refund, will be prorated to the nearest whole quarter.
(Prior code § 9-120; Ord. 549 § 1, 1978; Ord. 590, 1983; Ord. 774 § 2, 5-20-2013)
For failure to pay a license tax when due, the city finance director shall add a penalty of ten percent of such license tax on the last day of each month after the due date thereof; providing, that the amount of such penalty to be added shall in no event exceed fifty percent of the amount of the license tax due.
(Prior code § 9-121; Ord. 590, 1983)
The amount or rate of license fees to be paid to the city by any person engaged in or carrying on any profession, trade, calling or occupation in the city hereinafter designated shall be established by the city council by resolution. Such rates shall be annually reviewed and may be amended by city council resolution. The review shall coincide with the council's review of the city's annual budget and the rates may be amended only after a properly noticed public hearing is held to consider same. The annual license fee for a business shall be computed as the sum of any such amounts applicable to that business as hereinafter classified. Except for those businesses exempt from payment as specified elsewhere in this chapter, the minimum license tax payment due shall be ten dollars, regardless of proration, in order to cover the administrative costs of processing license applications.
(Prior code § 9-123; Ord. 590, 1983)
The license fee for businesses engaged exclusively in renting, leasing, or operating laundry equipment, or coin-operated vending machines shall be one half of one percent of the gross income of the licensee attributable to business within the city, as required by Business and Profession Code Section 16002.2 and 16002.5.
(Prior code § 9-124; Ord. 549 § 2, 1978; Ord. 565 § 8, 1980; Ord. 590, 1983)
For the purpose of determining the license tax amount payable, businesses, trades and professions are classified as follows:
Class A
Professional services, manufacturing or processing plants, contractors, utility or energy-related companies.
Class B
Retailers whose business is primarily dependent on sale of alcoholic beverages (for example, taverns, liquor stores and lounges —even if only a separate room within a larger restaurant facility).
Class C
Real property rental providers (for example, apartments, hotels, motels, boarding houses, parking lots, trailer parks, RV parks, etc.).
Class D
Wholesalers, other than as provided for above.
Class E
Recreation and service providers at least twenty-five percent of whose business is not subject to sales tax, other than as provided for above (including common carriers and personal property rental companies).
Class F
Retailers, other than as provided for above (including restaurants, fast food establishments and service stations).
Class G
Taxicabs.
(Prior code § 9-125; Ord. 590, 1983)
In addition to the fees set forth in Section 5.16.050 applicable to any given trade, profession or calling therein, further fees shall be applied according to the average number of persons employed (as defined in Section 5.04.010 during the licensing period).
(Prior code § 9-127; Ord. 590, 1983)
If the business falls within one of the following classifications, additional fees to those applicable under Sections 5.16.050 through 5.16.070, shall be applied:
Class H
Fortuneteller, astrologer, clairvoyant, medium, palmist, etc.
Class I
Hotels, motels, roominghouses, apartments or trailer spaces.
Class J
Nonresident businesses who deliver in the city at wholesale or retail their own product in their own vehicles, nonresident contract haulers who deliver products in the city, nonresident businesses who perform services in the city, nonresident common carriers, nonresident contractors, etc. —additional fees shall be applicable. For purposes of administering this section, a post office box or answering service within the city limits is not sufficient to qualify a business as "resident."
Class K
Home Industries. Every person commencing, transacting or carrying on business in his home in a residential zone shall pay an additional license tax.
Class L
Carnivals, circuses, exhibitions, auctions, and flea markets, public dances, concerts, amusement concessions for children, including miniature train, merry-go-round, pony ride, speed-way (small electric or gasoline autos), pig slides, shows, exhibits, roller skate rentals, etc., except when part of a carnival licensed hereunder —an additional license fee shall be applied for each day of operation.
Class M
Amusement, vending and coin-operated machines when not the exclusive activity of the business, further fees shall be applied on a per machine basis.
Class N
Itinerant Vendor. Every person engaged in the business or occupation of an itinerant vendor shall pay an additional license tax based on the number of days of operation.
"Itinerant vendor" means and includes all persons, both principal and agent, who engage in a temporary and transient business in the city, selling goods, wares and merchandise with the intention of continuing such business in the city for a period of not more than thirty days, and who, for the purpose of carrying on such business, hires, leases or occupies any room, building or structure for the exhibition or sale of such goods, wares or merchandise, or from which room, building or structure the sales shall be made or business solicited by means of samples or delivery from house to house, and the person or firm so engaged shall not be relieved from the provisions of this section by reason of associating temporarily with any local dealer, trader, merchant, or auctioneer, or by conducting such temporary or transient business in connection with, or as a part of, or in the name of any local dealer, trader, merchant, or auctioneer. The provisions of this section shall not apply to commercial travelers or selling agents selling their goods to dealers, whether selling for present or future deliveries, by sample or otherwise, not hawkers on the street, not peddlers, nor to persons selling fruit, vegetables, butter, eggs, or other ranch products.
Class O
Peddlers and Traveling Merchants. Every person carrying on the business of a peddler or traveling merchant shall pay an additional license tax based on the number of days of operation.
For the purpose of this section and classification, a "peddler" or "traveling merchant" means and includes every person not having a regularly established place of business in the city, who travels from place to place, or has a stand upon any public street, alley or other public place, doorway of any building, unenclosed or vacant lot, or parcel of land, who sells or offers for sale any goods, wares, or merchandise in his possession.
(Prior code §§ 9-129, 9-130; Ord. 549 §§ 3, 4, 1978; Ord. 590, 1983)