This chapter constitutes the license tax provisions. Every person transacting and carrying on the businesses enumerated in this chapter shall pay a license tax as set forth in this chapter.
(Ord. 720 § 4, 1976)
Prior History: Former § 6.16.020 Auctioneer, compiled of Ord. 720 § 4.1, 1976; Ord. 1391.1 § 9, 2008 was repealed by Ord. 1664, 12/10/2024.
Prior History: Former § 6.16.030 Business and personal service, compiled of Ord. 720 § 4.2, 1976; Ord. 751 § 1, 1977; Ord. 911 § 1, 1982 was repealed by Ord. 1664, 12/10/2024.
Prior History: Former § 6.16.035 Card room, compiled of Ord. 976 § 1, 1985; Ord. 1391.1 § 10, 2008 was repealed by Ord. 1664, 12/10/2024.
(a)
“Cannabis business” means a person issued a cannabis operator permit pursuant to Chapter 20.410.
(b)
The license tax is as follows and may be adjusted by city council by resolution or ordinance:
(1)
One percent of gross receipts and up to two and one-half percent of gross receipts for commercial cannabis testing operations.
(2)
One percent of gross receipts and up to four percent of gross receipts for commercial cannabis cultivation operations.
(3)
One percent of gross receipts and up to three percent of gross receipts for commercial cannabis distribution operations.
(4)
One percent of gross receipts and up to five percent of gross receipts for commercial cannabis manufacturing operations.
(5)
One percent of gross receipts and up to five percent of gross receipts for commercial cannabis delivery-only operations.
(c)
One percent of gross receipts and up to five percent of gross receipts for a commercial cannabis business not otherwise included in subsection (b) of this section.
(d)
The license tax imposed is an excise tax and not a sales and use tax and is in addition to any other fees required under Chapter 20.410.
(e)
The payment of a tax required under this section, and its acceptance by the city, shall not entitle any person to engage in any cannabis business unless the person has complied with all of the requirements of Chapter 20.410 and all other applicable state or local laws. No tax paid under this section shall be construed as authorizing the conduct or continuance of any illegal or unlawful business, or any business in violation of any state or local laws.
(f)
Commercial cannabis businesses operating unlawfully in the city are subject to the license taxes under this section, in addition to any applicable penalties or fines under local and state laws.
(Ord. 1556 § 2, 2018)
(a)
“Coin-operated machine” means a machine, device, contrivance or apparatus which upon deposit of a coin, plate, token, disk, card, slug or key into a slot, receptacle or other opening or for payment of a consideration permits participation in a lawful game or offers amusement, information, music, goods or services.
(b)
“Distributor” means any person who, as owner, agent, employee or otherwise, distributes, places, installs or delivers a coin-operated machine to any premises in the city or who keeps or stores within the city any such coin-operated machine for the purpose of distributing, placing, installing or delivering the same.
(c)
“Operator” means any person who, as owner, lessee, employee, agent or otherwise, operates, installs, keeps, maintains, permits or allows to be operated, installed or maintained, any coin-operated machine in or upon any premises owned, leased, managed, operated or controlled by such person within the city.
(d)
“Owner” means any distributor or operator of coin-operated machines who owns the machines in question. Owner does not include an operator who is otherwise licensed to do business in this city and who owns and operates coin-operated machines other than “coin-operated amusement devices” as defined in Chapter 6.44 of this code as an incidental activity in conjunction with said licensed business.
(e)
The license tax payable by owner shall be one percent of the gross receipts without deduction therefrom.
(Ord. 720 § 4.5, 1976; Ord. 751 § 1, 1977; Ord. 888 § 1, 1982; Ord. 1391.1 § 11, 2008)
In order to determine the dollar figure represented by one percent of gross receipts of a coin-operated amusement device as defined in Chapter 6.44 of this code, the following procedure shall be used:
(a)
All amusement devices installed in businesses in South San Francisco shall be equipped with metering devices if technically feasible. Gross receipts for a given year shall be based upon readings of said meters, and shall be evidenced by receipts signed by the distributor and operator each time money is retrieved from the device. Receipts shall be compiled, tabulated and presented to the city finance department each year when a license is renewed.
(b)
In case of operators or distributors making an initial application for a license for coin-operated amusement devices in South San Francisco, or in the case of an application to license amusement devices which cannot be made to accept meters, proof of a prior year’s gross receipts shall be given. Said proof shall be in the form of either a declaration under penalty of perjury or a report provided by a certified public accountant acting as an external auditor. Said report shall be funded by the operator or distributor applying for the license and renewal.
(c)
In the case of an application by a distributor or operator having no prior experience with coin-operated amusement devices, gross receipts shall be estimated at the rate of thirty dollars for each projected day of operation. For the purpose of this section, a “day of operation” shall include each day in which the machine is physically located in the business and the business is open.
(Ord. 888 § 2, 1982)
(a)
Commercial Parking Facility Defined. "Commercial parking facility" means any privately owned or operated facility which provides, for any form of consideration, parking or storage for motor vehicles, motorcycles, trailers, bicycles or other similar means of conveyance for passengers or property. Privately owned or operated facilities, which would otherwise be within the foregoing definition of "commercial parking facility," are excluded from that definition when rented appurtenant to the rental of residential-dwelling units which are not otherwise required to be licensed pursuant to this chapter.
(b)
"Operator" means any person who, as owner, lessee, employee, agent or otherwise, operates, maintains, manages, keeps, permits or allows to be operated, maintained, managed or keep any commercial parking facility in or upon any premises owned, leased, managed, operated or controlled by such person within the city.
(c)
The license tax payable by operator shall be eight percent of the gross receipts received from facilities operated within South San Francisco without deduction therefrom.
(d)
Pursuant to Chapter 4.22 of this code, a commercial parking facility shall be subject either to the tax imposed by this section or the commercial parking tax imposed by Chapter 4.22, but not both. Whenever the commercial parking tax is being imposed, and the business license tax on commercial parking facilities in this section is not being imposed, commercial parking facilities shall be subject to the business license tax provided for in Section 6.16.240.
(Ord. 904 § 3, 1982; Ord. 918 § 1, 1983; Ord. 1134 § 1, 1993; Ord. 1346 § 2, 2004; Ord. 1664, 12/10/2024)
(a)
"Construction contractor" means a person conducting or carrying on a business and who undertakes to, or offers to undertake to, or purports to have the capacity to undertake to, or submits bids to, or does him or herself or by or through others, construct, alter, repair, add to, subtract from, improve, move, wreck, or demolish any building, highway, road, railroad, excavation or other structure, project, development or improvement, including excavation and moving of earth, rock, sand and similar materials or filling and grading of land, or to do any part thereof, including the erection of scaffolding or other structures or work in connection therewith, acting as a general contractor, prime contractor, subcontractor or specialty contractor.
(b)
Every person conducting or carrying on a business who is licensed as a contractor by the state of California and who undertakes to, or offers to undertake to, or purports to have the capacity to undertake to, or submits bids to, or does himself or herself or by or through others, construct, alter, repair, add to, subtract from, improve, move, wreck, or demolish any building, highway, road, railroad, excavation or other structure project, development or improvement, or to do any part thereof, including the erection of scaffolding or other structures or works in connection therewith, is defined as a contractor. The term contractor as used in this section also includes subcontractor and specialty contractor. Every contractor shall pay a business tax of one dollar and eighty cents for each one thousand dollars of construction value as reported on the building permit submitted and to the city and be paid by each general or prime contractor and each subcontractor doing business in the city.
(c)
The license tax shall be paid to the city prior to the issuance of each building permit and said business license shall run for the duration of the construction project and, notwithstanding any other provision of Chapter 6.04, 6.08, 6.12, or 6.16, is applicable only to the building project authorized by that permit.
(Ord. 720 § 4.6, 1976; Ord. 911 § 2, 1982; Ord. 1391.1 § 12, 2008; Ord. 1664, 12/10/2024)
(a)
Each business or person that operates as a junk collector or recycler within South San Francisco shall pay an annual business license tax equal to the greater of two hundred dollars or four percent of the gross receipts derived from the collection of recyclable/salvageable materials within South San Francisco ("junk collector/recycler rate"). A recyclable/salvageable material shall be as defined in Section 6.56.010 and Section 8.28.020.
(b)
All junk collectors who are issued a junk collectors permit to conduct a junk collectors business involving the collection of recyclable/salvageable materials shall submit quarterly reports and an annual report to the city's finance director for purposes of compliance with this section.
(c)
The following information shall be furnished by each junk collector permitted by the city in its quarterly reports:
(1)
The number of accounts that the junk collector has in the city;
(2)
The total revenue received from charges for the collection of recyclable/salvageable materials from accounts within the city;
(3)
A calculation of four percent of gross receipts earned during that quarter from the collection of recyclable/salvageable materials within the city;
(4)
Total tonnage of recyclable/salvageable material collected by the junk collector from sources in South San Francisco;
(5)
Total tonnage of each type of recyclable/salvageable material collected by the junk collector from sources in South San Francisco.
The quarterly reporting periods shall be from January 1st through March 31st, April 1st through June 30th, July 1st through September 30th, and October 1st through December 31st.
(d)
Each junk collector permitted by the city shall furnish the following information in its annual report: the business name, address, telephone number and contact person of each account which is serviced by the junk collector; the date that the account service began and ended as applicable and the total annual charge to the account for service, and total annual revenue derived from service charges for the calendar year.
(Ord. 720 § 4.7, 1976; Ord. 1154 § 1, 1994; Ord. 1391.1 § 13, 2008; Ord. 1664, 12/10/2024)
Prior History: Former Section 6.16.080 Manufacturer, composed of Ord. 720 § 4.9, 1976; Ord. 911 § 3, 1982; Ord. 1391.1 § 15, 2008 was repealed by Ord. 1664, 12/10/2024.
(a)
"Peddler" means any person going from house to house, place to place, or in or along the streets within the city selling and making immediate delivery or offering for sale and immediate delivery, any goods, wares, merchandise, or anything of value, in possession of the peddler, except such goods, wares and merchandise to manufacturers, wholesalers, jobbers or retailers, for the purpose of resale.
(b)
"Solicitor" means a person who engages in the business of going from house to house, place to place, or in or along the streets within the city selling or taking orders for, or offering to sell or take orders for, goods, wares, merchandise or other things of value for future delivery or for the services to be performed in the future.
(c)
The license tax is two hundred fifty dollars per vehicle plus an amount equal to the average number of employees multiplied by the applicable per employee rate(s) stated below ("peddler/solicitor rate").
Number of Employees | Per Employee Rates |
|---|---|
0-4 | $30 |
5-9 | $35 |
10-19 | $50 |
20-49 | $60 |
50-99 | $75 |
100-249 | $80 |
250-499 | $90 |
500-999 | $100 |
1,000+ | $150 |
(e)
Every person engaged in the business of soliciting shall first pay to the department of finance the license tax specified in this section and, thereafter, prior to receiving such license or permit, or renewal thereof, shall report to the police department of the city and furnish said department with all the following information:
(1)
Permanent residence address and telephone number of applicant, together with his or her regular mailing address;
(2)
Up-to-date medical certificates (not more than ten days old), issued by a licensed physician and establishing that neither the applicant nor any of the persons intended to be employed by him or her for the purpose of soliciting within the city, including any and all partners, agents, servants, or crew members, is afflicted with a communicable disease of any type or description; each person so afflicted shall be denied a license or permit until such time as he or she shall present a medical certificate showing him or her to be free from any such communicable disease;
(3)
Each applicant and all partners, agents, employees, servants, or crew members shall submit to fingerprinting by the police department for identification purposes; it shall be the duty of the police department to check all of said fingerprints with the Federal Bureau of Investigation and the California Criminal Intelligence Bureau. If the police department ascertains that the applicant, or any of said persons, has a criminal record, or is of undesirable character, it shall be the duty of the chief of police to report such matter, at the earliest possible date, to the city council, with his or her recommendation, and, in the meantime, no license or permit, as the case may be, shall be issued to such person, pending action by the city council. If, upon the police report, such person is denied a license or permit, or if he or she withdraws his or her application after the police department has commenced its investigation, he or she shall be entitled to a refund of the tax paid to the collector as specified in this section; provided, however, that there shall be deducted therefrom the sum of fifty dollars to be retained by the city as reimbursement for the cost of making each investigation;
(4)
The provisions of this section with respect to fingerprinting, health certificates, and police investigation shall apply to all persons soliciting within the confines of the city whether such person is subject to the payment of a business license fee or not. All persons exempt from the payment of such business license fee shall, nevertheless, be required to carry a card containing the same information and data as specified in this section, and shall pay to the collector the sum of fifty dollars annually for the purpose of defraying the expense of fingerprinting, police investigation, and preparation of license or permit card, which must be renewed each year;
(5)
It is unlawful for any person to solicit:
(A)
At any time at any building where there is a posted sign stating "no solicitors," or words to that effect, unless the occupant has previously granted permission,
(B)
At any time at any building between the hours of nine p.m. and nine a.m.,
(C)
In a congested area where the solicitation impedes the public. For the purpose of this section, the judgment of a police officer, exercised in good faith, shall be deemed conclusive as to whether the area is congested or the public impeded.
(Ord. 720 § 4.12, 1976; Ord. 723 § 1, 1976; Ord. 751 § 1, 1977; Ord. 1391.1 § 18, 2008; Ord. 1582 § 4, 2019; Ord. 1664, 12/10/2024)
(a)
"Business" means a person engaged in each of the following or any combination thereof:
(1)
Accountant, acupuncturist, advertising, analyst, appraiser, architect, artist, assayer, attorney;
(2)
Bacteriologist, bail bond broker, broker, business opportunity broker, business and safety consultant;
(3)
Cemetery broker, chemist, chiropodist, chiropractor, collection agency or mercantile agency, commercial artist, commission merchant;
(4)
Dentist, designer or decorator, discount finance company, drugless practitioner (provided, however, that this section shall not apply to persons who treat the sick through prayer or spiritual means);
(5)
Electrologist, engineer, entomologist, finance company;
(6)
Geologist;
(7)
Herbalist (prescriber);
(8)
Illustrator or show card writer, insurance adjuster or claims adjuster, insurance broker, investment and investment trust;
(9)
Laboratory, landscape architect, lapidary;
(10)
Map maker or cartographer, mineralogist, moneylender or money broker, mortician;
(11)
Naprapath and naturopath;
(12)
Oculist, oil and gas broker, optometrist, osteopath;
(13)
Physician, psychiatrist, psychologist;
(14)
Real estate broker;
(15)
Stock and bond broker, surveyor;
(16)
Tax counselor, taxidermist;
(17)
Veterinarian;
(18)
Design professional, including computer or graphic design;
(19)
Computer programmer;
(20)
Planner or architect;
(21)
Surveyor, inspector, or map professional.
(b)
The license tax is as follows:
(1)
One natural person conducting such a business, a tax of two hundred seventy-five dollars;
(2)
Two or more natural persons conducting such a business as an association, partnership, or professional corporation, a tax of two hundred seventy-five dollars plus two hundred seventy-five dollars for each natural person participating as an associate, partner or member of the professional corporation ("professional/semi-professional rate").
(Ord. 720 § 4.14, 1976; Ord. 726 § 1, 1977; Ord. 911 § 4, 1982; Ord. 1391.1 § 19, 2008; Ord. 1664, 12/10/2024)
(a)
"Public utilities" means public utilities operating within the city except those which pay a city tax pursuant to a franchise.
(b)
Unless otherwise prohibited by law, the license tax is seven thousand five hundred forty-four dollars and seventy-five cents ("public utility rate").
(Ord. 720 § 4.16, 1976; Ord. 1391.1 § 20, 2008; Ord. 1664, 12/10/2024)
Prior History: Former Section 6.16.140 Recreation and entertainment, composed of Ord. 720 § 4.17, 1976; Ord. 1391.1 § 21, 2008 was repealed by Ord. 1664, 12/10/2024.
(a)
"Rental of real property" means the leasing or letting out of or otherwise making available for occupancy land, buildings, or other components of real property to tenants in exchange for payments, typically but not exclusively rent. Rental of residential real property includes operating a hotel, motel, apartment house, or short-term vacation rental, as well as rental of a single residential unit of any kind.
(b)
The license tax is as follows:
(Ord. 720 § 4.18, 1976; Ord. 751 § 1, 1977; Ord. 911 § 5, 1982; Ord. 1391.1 § 22, 2008; Ord. 1664, 12/10/2024)
(a)
"Temporary vendor" means any person who engages in temporary or transient business in the city, selling goods, wares, merchandise or any other thing of value with the intention of conducting such business in the city for a period of less than six months and who, for the purpose of carrying on such business, hires, leases or occupies any room, vacant lot, building or other place for the exhibition or sale of goods, wares, merchandise or other thing of value for a period of less than six months; provided, however, that this section shall not apply to sample rooms for the display and taking orders for goods at wholesale.
(b)
The license tax is one hundred fifty dollars per day ("temporary vendor rate").
(Ord. 720 § 4.22, 1976; Ord. 1391.1 § 24, 2008; Ord. 1664, 12/10/2024)
Prior History: Former Section 6.16.200 Trailer and mobile home parks, composed of Ord. 720 § 4.23, 1976; Ord. 751 § 1, 1977; Ord. 911 § 7, 1982; Ord. 1391.1 § 25, 2008was repealed by Ord. 1664, 12/10/2024.
(a)
"Transportation of persons" means the carrying of persons in the city by a person not otherwise licensed by this chapter. This section shall not apply to public transit agencies such as SamTrans, BART, their successor agencies, or any other public transit agencies, but shall apply to private carriers who have an office or commercial garage or warehouse in the city and rent out their vehicles for a fee to public transportation companies.
(b)
The license tax is three hundred seventy-seven dollars and twenty-five cents per vehicle plus an amount equal to the average number of employees multipled by the applicable per employee rate(s) stated below ("transportation of persons rate"):
Average Number of Employees | Per Employee Rates |
|---|---|
0-4 | $30 |
5-9 | $35 |
10-19 | $50 |
20-49 | $60 |
50-99 | $75 |
100-249 | $80 |
250-499 | $90 |
500-999 | $100 |
1,000+ | $150 |
(Ord. 720 § 4.24, 1976; Ord. 911 § 8, 1982; Ord. 1391.1 § 26, 2008; Ord. 1664, 12/10/2024)
(a)
"Warehousing" means any business operation where the principal business activity involves the storage and warehousing of goods, merchandise, packages, mail, or household furniture or goods in the city. Warehousing includes the temporary storage or processing of mail or packages for purposes of sorting or preparing for redelivery.
(b)
A business subject to the Warehousing Activities Rate may be exempt if it is a carrier of household goods or owns or operates motor vehicles in the transportation of property for hire and therefore engages in intercity transportation business within the meaning of Household Goods Carriers Uniform Business License Tax Act (Cal. Pub. Util. Code Sections 5325 et seq.). A business claiming such an exemption must follow the procedure prescribed in Sections 6.04.040 and 6.04.050 of this code.
(c)
A business operation that has a warehousing component, but which has retail or wholesale sales, research and development, or manufacturing as its principal business activity within the city, shall be classified as another business type for the purposes of calculating the business license tax, as provided for in Section 6.04.110 of this code. In determining the proper category for a business with a warehousing component, the collector shall consider whether the business uses its warehouse space for any of the following:
(1)
The manufacture of products, including food or beverage products at the same location by that same company.
(2)
The internal use of a stored commodity to be consumed primarily by that business itself, such as the following items when used by the business in the course of transacting its own business: office supplies, lab equipment, automotive parts or supplies, or chemical or testing products.
(3)
Servicing the retail, wholesale, or manufacturing activities of that same business within the city.
(4)
Wholesale sales. "Wholesale sales" means sale of goods, wares, or merchandise for the purpose of resale in the regular course of business by a person not otherwise licensed by this chapter.
(Ord. 720 § 4.25, 1976; Ord. 911 § 9, 1982; Ord. 1391.1 § 27, 2008; Ord. 1664, 12/10/2024)
Prior History: Former § 6.16.230 Wholesale sales, composed of Ord. 720 § 4.26, 1976; Ord. 911 § 10, 1982 was repealed by Ord. 1664, 12/10/2024.