The tax for doing business in El Cajon as required by Section 5.04.050 shall be three dollars for each employee per year, plus the amount hereinafter set forth for each business.
If no amount is set forth hereinafter for a business, the tax shall be forty dollars, plus three dollars for each employee, per year.
(Prior code § 16-50; Ord. 3239 § 3, 1978; Ord. 4471, 05/09/95)
Any person required to obtain a license under Section 5.08.010 who is doing business within the city without a fixed place of business within the city shall pay, in addition to the annual license tax provided in said section, a tax of twenty dollars, plus three dollars for each employee, per year.
All vendor licenses under Section 5.98.040 are exempt from the provisions of this section.
(Prior code § 16-51; Ord. 3239 § 3, 1978; Ord. 3904 § 4, 1985)
Every person engaged in or carrying on the business or occupation of outdoor advertising, billposting, or erecting and maintaining billboards, shall pay a license tax of seventy dollars per year. This sum shall authorize such licensee to use not more than three locations for billboards or signboards. For each location over three, for such billboards or signboards, an additional annual tax of fifteen dollars shall be added.
Nothing in this section shall be deemed or construed as applying to the owners of real estate or their agents in advertising their property for sale or lease by means of such billboards or advertising signboards.
(Ord. 4471, 05/09/95; Prior code § 16-52)
Any person engaged in, or carrying on, the business of auctioneering in the city shall present to the director of finance the license document issued by the California Auctioneer Commission. Individuals or businesses engaged in the occupation of auctioneering whose permanent place of business is within the city shall pay the license tax as stated in Section 5.08.010.
Notification shall be made to the city prior to each auction within the city as to the date, time and location of the auction, whether or not the auctioneer is required to be licensed under this section.
(Ord. 3500 § 1, 1980; Ord. 3685 § 1, 1983; Ord. 3903 § 1, 1985)
Every person conducting, managing or operating a sound truck or other vehicle for the purpose of reproducing or amplifying sound, as defined in Chapters 9.44 and 5.94 of this code, shall pay a license tax of thirty dollars per day for such license or permit as referred to in Chapter 5.94.
(Prior code § 16-53; Ord. 3790 § 2, 1984; Ord. 4471, 05/09/95)
Every person conducting, managing or carrying on a parade or special event as defined in Chapter 12.24 shall pay a license tax of ten dollars per day for such license or permit as referred to in said chapter.
(Prior code § 16-54)
Every person conducting, managing or carrying on the business of operating or maintaining any vending machine, machine, device, contrivance, appliance or mechanical device for amusement available or open to the general public, for which a fee is charged for the use of such vending machine, machine, device, contrivance, appliance or mechanical device, not specifically licensed by other sections of this chapter and not prohibited by this code, shall pay a license fee of $30.00 for each vending machine, machine, device, contrivance, appliance or mechanical device. Said license fee shall be paid on an annual basis as set forth in Section 5.04.250. Section 5.04.220 shall not apply to this license fee, however, the single license issued for one location with more than on vending machine, machine, device, contrivance, appliance or mechanical device shall indicate on a prominent place on the face of the license the number of such machines that are covered by that license.
This section shall not be construed or held as licensing or permitting the carrying on of any unlawful trade, calling, occupation, game or amusement prohibited by the state or the city, and no such license shall be granted or issued therefor.
(Prior code § 16-55; Ord. 4552, 10/07/97)
Every person conducting, managing, or carrying on a circus, carnival, tent show, or performance of any kind under canvas, where or in which such circus, carnival, show or performance four or more people are employed, shall pay an annual license tax of twenty dollars, plus a license tax of fifty dollars per day.
(Prior code § 16-56; Ord. 4471, 05/09/95)
Every person conducting, managing or carrying on the business of pawnbroker shall pay a license tax of thirty dollars per quarter.
Nothing in this section shall be deemed or construed to apply to the loaning of money on personal property or personal security by any bank authorized to do so under the laws of the state.
(Prior code § 16-57; Ord. 4471, 05/09/95)
Every person carrying on the business or occupation of selling books or pamphlets from house to house or other than in a store shall pay a license tax of two dollars per day.
(Prior code § 16-58)
Every person acting as a peddler, solicitor or itinerant merchant shall pay a license tax of two dollars per day.
Each agent or employee of any peddler, solicitor or itinerant merchant shall be licensed under the provisions of Chapters 5.04 and 5.08, and such agent or employee shall procure and be liable for the license fee prescribed in this section, the same as the employer or principal.
This section shall not apply to bona fide non-profit political organizations. This section shall not apply to bona fide religious organizations, provided that such organizations do not utilize paid solicitors.
This section shall not apply to commercial travelers or selling agents selling their goods to dealers for the purpose of resale, whether selling for present or future deliveries, by sample or otherwise, nor shall such section apply to persons selling fresh fruit, vegetables, butter, fresh eggs, farm or other ranch products raised or produced by themselves.
(Prior code § 16-59; Ord. 3889 § 3, 1985; Ord. 4010 § 2, 1987)
Before any license as provided in Chapters 5.04 and 5.08 shall be issued to peddlers, solicitors or itinerant merchants, the applicant shall file with the director of finance a bond in the sum of one thousand dollars with a surety company possessing a Certificate of Authority from the California Insurance Commissioner, conditioned that the applicant shall comply with all of the ordinances and laws of the city and state regulating solicitation and the sale of merchandise. The bond is security for any judgment rendered against applicant for any violation of any such ordinances or laws that may be recovered by any person for damage arising out of any misrepresentation or deception made by the applicant, whether such misrepresentations or deceptions are made by the owners or by their agents or employees, either at the time of the solicitation or through any advertisement published or circulated with reference to the solicitation.
This section shall not apply to bona fide non-profit political organizations. This section shall not apply to bona fide religious organizations, provided that such organizations do not utilize paid solicitors.
(Prior code § 16-60; Ord. 3889 § 4, 1985; Ord. 4010 § 3, 1987)
Every person conducting, managing, carrying on or engaged in the business of a state licensed contractor shall pay a license tax of seventy dollars, plus three dollars for each employee, per year.
(Prior code § 16-61; Ord. 3239 § 3, 1978; Ord. 4471, 05/09/95)
Every person constructing any new dwelling unit or any mobile home dwelling unit space or pad in the city shall pay to the city, pursuant to Chapter 15.08 of this code, a license tax as follows:
A. 
Single-family dwelling units with two or more bedrooms, three hundred dollars per unit;
B. 
Single-family dwelling units with one bedroom, two hundred twenty-five dollars per unit; duplex units, two hundred twenty-five dollars per unit; multiple-family dwelling units, one hundred eighty-eight dollars per unit;
C. 
Mobile home dwelling unit space or pad, one hundred fifty dollars per unit.
(Prior code § 16-62; Ord. 3239 § 3, 1978)
The license tax for conducting the business of renting, leasing or letting one or more rental unit, as defined in Section 5.04.020, shall be forty dollars per year, plus twenty dollars for each unit per year.
No person shall operate a mobile home park or trailer park without first obtaining a license therefor and paying an annual license tax of forty-five dollars per each mobile home park or trailer park, plus three dollars per year for each space therein.
(Prior code § 16-63; Ord. 3239 § 3, 1978; Ord. 4471, 05/09/95)
The license tax for cabarets shall be:
A. Class "A" license
$220.00 per year
B. Class "B" license
$170.00 per year
C. Class "C" license
$120.00 per year
D. Class "D" license
$120.00 per year
E. Class "E" license
$ 95.00 per year
F. Class "F" license
$ 70.00 per year
 
plus three dollars for each employee, per year
(Prior code § 16-65; Ord. 4471, 05/09/95)
The license tax for conducting or sponsoring an alcohol and tobacco free public dance shall be as follows:
A. Class "A" permit
$120.00
B. Class "B" permit
$30.00
 
plus three dollars for each employee, per year
(Prior code § 16-66; Ord. 3653 § 1, 1983; Ord. 4471, 05/09/95; Ord. 4483, 08/15/95)
The annual license tax for conducting, managing or carrying on the business of a poolroom or billiard room shall be twenty dollars, plus three dollars for each employee per year and twelve dollars per year for each pool or billiard table.
(Prior code § 16-67; Ord. 4471, 05/09/95)
The license tax for a closing-out sale as defined in Chapter 5.32 of this code shall be forty-five dollars, except that if the goods are to be sold at public auction and are jewelry stock, the license tax shall be one hundred twenty dollars.
(Prior code § 16-68; Ord. 4471, 05/09/95)
The license tax for conducting the business of advertising or selling tickets or merchandise coupons as provided in Chapter 5.48 of this code shall be twenty-five dollars per month.
(Prior code § 16-70)
For each private patrol service license there shall be an annual license tax of forty-five dollars, plus three dollars for each employee, per year.
(Prior code § 16-71; Ord. 4471, 05/09/95)
Every person owning, conducting, managing, carrying on or operating a swap meet shall pay a quarterly license tax of two hundred fifty-five dollars, payable at the beginning of each quarter, plus three dollars for each employee, per year.
(Prior code § 16-72; Ord. 4471, 05/09/95)
The annual license tax for operating vehicles for hire as provided in Chapter 5.68 of this code shall be twenty dollars, plus fifty dollars per vehicle for the first ten vehicles so operated, and one dollar per vehicle for each vehicle in excess of ten. Notwithstanding the foregoing, licensees under Chapters 5.04 and 5.08 operating in intercity commerce may pay an apportioned amount as provided in Chapters 5.04 and 5.08.
(Prior code § 16-73; Ord. 3364 § 1, 1979; Ord. 4471, 05/09/95)
In addition to the license tax required by Section 5.04.050, a special license tax for a license as provided in Penal Code Sections 12071 to 12077 shall be paid by any person who engages in the business of selling or the business of otherwise transferring any pistol, revolver or other firearms capable of being concealed upon the person, or by any person otherwise desiring to comply with Penal Code Section 12071. The tax for such license shall be five dollars per year, or such sum as may hereinafter be fixed by ordinance or resolution of the city council, in addition to the amount of tax to be paid pursuant to Section 5.08.010 of this chapter.
(Prior code § 16-74)
A. 
Apportionment as authorized by Chapters 5.04 and 5.08 shall be computed as follows: Licensee shall receive as a rebate the percentage of the total tax levied which corresponds to the percentage of gross receipts attributable to business conducted outside of El Cajon.
B. 
No apportionment shall be allowed unless the request for such apportionment is accompanied by sworn statement of gross receipts attributable to business conducted within El Cajon.
C. 
Any statement as provided in subsection B above shall be prepared by a licensed accountant.
D. 
Any applicant for apportionment of license tax shall offer his books and records for inspection as requested by the city.
E. 
All statements pursuant to this section shall remain confidential.
(Prior code § 16-76)
Every person who carries on, practices, or conducts fortunetelling or related occupations as described in Section 9.76.010 of this code, and who demands or receives a fee for the practice or exhibition of the art, shall pay a license tax of five hundred twenty dollars per year, plus three dollars for each employee, per year.
(Ord. 3830 § 3, 1985; Ord. 4446, renumbered, 07/05/94, 5.08.290; Ord. 4471, 05/09/95)
A. 
The license tax for maintaining an alarm as provided in Chapter 5.84 shall be in such amounts as the city council may set from time to time by resolution.
B. 
As a condition of the issuance of license for an alarm system under the provisions of this chapter, the licensee shall pay to the city the base tax as provided in subsection A, together with a business license tax for false alarms generated by the licensee's alarm system. The current schedule of such taxes shall be on file with the city clerk and the police, fire and finance departments and shall be in such amounts as the city council may set from time to time by resolution.
C. 
Any person may appeal the question of whether or not an alarm was a false alarm to the city manager within ten days after receipt of notice of payment due. The decision of the city manager will be final unless the decision is appealed to the city council within ten days, in which event the decision of the city council shall be final.