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HomeMy WebLinkAboutOrdinance - 1935 - Amending portions of chapters 6.02 P^ y, ;:; . ., ,„,, 1111 . ; ORDINANCE 935 �I I AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF REDDING II' AMENDING PORTIONS OF CHAPTERS 6 . 02 AND 6 . 04 OF THE REDDING MUNICIPAL CODE PERTAINING TO BUSINESS LICENSES AND LICENSE FEES. The City Council of the City of Redding does hereby ordain as follows: ill I Section 1 . That Redding Municipal Code Chapter 6 . 02 of Title 6 , Business Taxes , Licenses , and Regulations, be amended as follows: I . E r . BY DELETING SUBSECTION B OF SECTION 6 . 02 . 010 , DEFINITIONS, IN ITS ENTIRETY AND SUBSTITUTING THE FOLLOWING THEREFOR: II� B. "Business" means professions, trades, lessors, and occupations and all and every kind of calling carried on for profit or livelihood where the gross income is $300 per quarter or more. ii II . BY AMENDING THE LAST SENTENCE OF SECTION 6 .02 .020 , REQUIRED, TO is READ AS FOLLOWS : No person who is an employee or who is the direct represen- !' tative of a licensee shall be required to pay a license fee for the doing of any part of the work of the licensee. III . ! I BY DELETING SUBSECTION B OF SECTION 6 .02 .050 , APPLICATION, IN ITS ENTIRETY AND SUBSTITUTING THE FOLLOWING THEREFOR: sl • 4IP III • B. The City Clerk must affix the official seal to, number, and imprint the Clerk' s signature on all licenses. IV. 0 ' BY AMENDING THE LAST SENTENCE OF SECTION 6 .02 . 150 , PRORATING, TO READ AS FOLLOWS: In all cases, the license fee shall be prorated as of the first day of the month in which the profession, trade, 1, , calling, occupation, or business is commenced, or such existing business is required to be licensed; except that in no event shall the proration result in a minimum fee of less than $12 .50 . I V. Gj BY DELETING SECTION 6 . 02 . 180 , VIOLATION--PENALTY, IN ITS ENTIRETY N! AND SUBSTITUTING THE FOLLOWING THEREFOR: If any annual, quarterly, or daily license fee remains unpaid at the end of the calendar month in which it becomes due and payable, a penalty of 10% per month shall be added to the license fee for each month that it remains unpaid, r' not exceeding in the aggregate a total penalty of 50% of the amount of the license fee. Any penalty so imposed shall be collected by the person in charge of the collection of the license fee. I' h 1 ' I Section 2 . That Chapter 6 . 04 of Title 6 , Business Taxes, Licenses , and Regulations , be deleted in its entirety [for ease , 1 of reading] and the following substituted therefor: Chapter 6 . 04 LICENSE FEE SCHEDULE 11 Sections: 6 . 04 .010 Generally 6 . 04 . 020 Advertising by Vehicle 6 . 04 . 030 Amusements II -2- 111 6 . 04 . 040 Barbershops and Beauty Shops 6 . 04 . 050 Professions and Occupations 6 . 04 .060 Businesses Not Specified 6 . 04 . 070 Contractors 6 .04 . 080 Hospitals 6 . 04 . 090 Junk and Scrap Dealers and Recyclers 6 .04 . 100 Manufacturers and Processors 6 . 04 . 120 Peddlers of Agricultural Products 6 . 04 . 130 Persons Outside City 6 . 04 . 140 Public Utilities 6 . 04 . 150 Real Property 6 . 04 . 160 Retail and Wholesale Sales Generally 6 . 04 . 170 Shoeshine Stands I ' 6 . 04 . 180 Solicitors 6 . 04 . 190 Persons With No Fixed Place of Business 6 .04 . 200 Taxicabs and Limousines 6 . 04 . 210 Taxicab and Limousine Drivers 6 . 04 . 220 Coin-Operated Machines . 6 .04 . 010 Generally. The rates for licenses for the professions, trades, callings, occupations, or businesses named in this chapter are fixed and established according to the schedules contained in this chapter. The license fees shall be paid by every person engaged in, carrying on, or maintaining any such profession, trade, calling, occupation, or retail or wholesale business . 6 .04 .020 Advertising by Vehicle. Advertising by vehicle shall require payment of a license fee of $5 per vehicle per day, or $25 per vehicle per month. 6 . 04 . 030 Amusements. A. For conducting amusements and places of amusement as enumerated in this subsection, the license fee to be charged shall be as follows, subject to Section 6 . 24 . 010 and Chapters 18 . 50 through 18 . 60 : 1 . Billiard rooms and pool halls, $100 per year. 2 . Bowling alleys, $100 per year. � I 3 . Carnivals, $25 per day. I I -3- 11 Ohl . . a � 4. Circuses, $50 per day. 5 . Dance halls or dance operators, other than at the Redding Convention Center, $25 per quarter. 6 . Theater or other exhibitions on a limited basis, $25 per engagement. 7 . Motion picture theaters: For conducting, managing, or carrying on a motion picture theater, the annual license fee shall be $100 for a theater with a seating capacity up to 500 seats; $150 for a theater with a seating capacity of 501 to 1000 seats; and $200 for a theater with a seating capacity of over 1000 seats. 8 . Entertainment at the Redding Convention Center, $25 per t engagemen . 9 . Skating rinks , $100 per year. 10 . Retail selling of food, beverages, ice cream, etc. , on streets and sidewalks in conjunction with any parade or special event, $10 per day per employee. B. Coin-operated Devices . Every person engaged in the business of renting out, placing, or servicing within the City any coin-operated phonograph or other musical device, pinball machine, or other mechanical or electronic game, or any machine of another type that is not a vending machine, shall pay a license tax on all machines located within the City in accordance with the following schedule: For each pinball machine, mechanical li or electronic game, coin-operated music machine, or each machine of any other type not a vending machine $2 . 50 per quarter. 6 .04 . 040 Barbershops and Beauty Shops . Every person operating a barbershop or beauty shop shall pay an annual fee of $50 for the first station, plus $8 per year for each additional station in the establishment. 6 . 04 . 050 Professions and Occupations. For conducting, managing, carrying on, or engaging as an individual, entrepreneur, copartner, or professional associate in .j . -4- ill I III • any profession or occupation enumerated in this section, and having a fixed place of business in the City, the annual license fee shall be computed at the rate of $90 per year for each professional member of the firm, partnership, or corporation, plus the sum of $6 per year for each of the first eight salaried employees, whether paid by the month or hour, or salesmen in excess of one, plus $4 per year for each salaried employee or salesman in excess of nine. Accountant: public or certified public Adjuster: insurance or claims Advertising Appraiser Architect: building, landscape Assayer Attorney Broker: business opportunity, cemetery, lumber, gas, oil, mineral, real estate, feed, grain, and fruit Chiropractor Cleaners, Dyers Collection agency Consultant Credit-reporting Business Dentist Detective, private Engineer, professional Electrologist Geologist Laboratory Land Surveyor Masseuse or Masseur Mortician Naturopath Nurse , registered Optician Optometrist Pest Control Operator Pharmacist Photographer, resident Photogrammetrist Physical Therapist Physician Psychologist Psychiatric Technician Real Estate Agents/Independent Contractors Schools: private, barber, cosmetology, hairdressing, driving, modeling, trade Surgeon Veterinarian. -5- 4111° 4IP i 6 . 04 . 060 Businesses Not Specified. Any person conducting a business or following an occupation within the City of a type or kind not specifically enumerated in Section 6 . 04 . 050 and by law subject to licensing by the City, whether it is conducted on a commission basis or otherwise, shall, except as otherwise provided, pay a license fee in accordance with Section 6 .04 . 160 . 6 .04 . 070 Contractors . A. Every person who is engaged in the business of general contractor or builder, including subcontractors , shall pay til an annual license fee of $90 per year, or $30 per quarter. B. As used in this section, the word "person" includes any partnership, corporation, or association of contractors operating under a single license issued by the State. C. The General Contractor must provide to the City Clerk a list of all subcontractors working on the project prior to receiving final approval for occupancy from the Building Official. 6 .04 .080 Hospitals . Hospitals , including convalescent, shall pay a license fee of $90 per year, plus $2 per year for each of the first 25 salaried employees , whether paid by the month or hour, plus $1 per year for each salaried employee in excess of 25 . Charitable organizations operated on a nonprofit basis are exempt. 6 . 04 . 090 Junk and Scrap Dealers and Recyclers . Dealers or recyclers in junk, rags, bones, bottles, sacks, cans, paper, scrap iron, or scrap metal shall pay a license fee of $25 per quarter. 6 .04 . 100 Manufacturers and Processors . For each person carrying on a business consisting mainly of manufacturing, packing, processing, canning, or fabricating any goods , wares, merchandise, or produce, the annual license fee shall be computed at the rate of $50 per year, plus $4 per year for each employee of the first 24 employees in excess of one, plus $2 per year for each employee in excess of 24 . ! I -6- iVl ! hi 6 .04 . 120 Peddlers of Agricultural Products . Retail peddlers of fruits, vegetables, butter, eggs , meat, poultry, or any other agricultural products shall pay a license fee of $25 per quarter, subject to the provisions of Section 6 . 06 .040 . 6 .04 . 130 Persons Outside City. Every person whose business is located outside the City limits, but nevertheless is engaged in or carrying on any profession, trade, calling, occupation, or business within the ,II City, shall pay a license fee based upon the schedule of fees set forth in this chapter. 6 . 04 . 140 Public Utilities. Telephone companies and other public utilities directly serving customers within the City shall pay an annual license fee of $300 per year, unless the public utility concerned pays a franchise or other fee or tax to the City, in which case no business license fee shall apply. 6 . 04 . 150 Real Property. Every person owning, operating, renting, or leasing real property, whether of a residential or commercial nature , whose operations include a total of three or more residential rental units or commercial floor space located within the City shall pay an annual license fee computed as follows, unless the person is a licensed real estate broker who is not the owner of the rental units, and excluding from commercial floor space that portion occupied by the owner, or by a business in which the landowner is a partner or principal stockholder: A. Residential, Apartment, Hotel/Motel $5 per unit B. Commercial floor space: 0 - 999 square feet No license fee 1 ,000 - 2 , 000 square feet $20 per year 2 ,001 - 3 ,000 square feet $40 per year 3 , 001 - 4 ,000 square feet $60 per year For each additional 1 ,000 square feet to 10 , 000 square feet $10 per year 10 ,000 square feet or more, a basic fee of $120 plus $5 per 1 ,000-square feet. I -7- rI! • I IIS ' 6 . 04 . 160 Retail and Wholesale Sales Generally. For every person carrying on a business consisting of selling at retail or wholesale any goods, wares , and merchandise , or commodities , or conducting, maintaining, or carrying on any profession, trade, occupation, calling, or business not specifi- cally licensed by this chapter, the annual license fee shall be I!, $50 per year, plus $8 per year for each employee for the first four employees in excess of one, plus $4 per year for each employee in excess of five . 6 . 04 . 170 Shoeshine Stands . Shoeshine stands shall be licensed at the rate of $15 per year. 6 .04 . 180 Solicitors. All solicitors, including book agents for the sale of books, maps , or pictures, and itinerant photographers shall pay at the II time the license is obtained a fee of $50 per quarter, except that itinerant photographers working in established business establishments shall pay a license fee of $90 per year. '.i 6 . 04 . 190 Persons With No Fixed Place of Business . Except as may be otherwise provided for in this Code, persons not having a fixed place of business within the City and regularly doing business within the City shall pay a license fee i� in accordance with this chapter according to the person' s occupation or business , as though the person actually had a fixed place of business within the City. ii 6 . 04 .200 Taxicabs and Limousines. Taxicab and limousine owners shall pay an annual license fee computed at the rate of $36 per year for the first taxicab or limousine, plus $18 per year for each taxicab or limousine in addition to the first one operated during the preceding year. 6 . 04 . 210 Taxicab and Limousine Drivers . Taxicab and limousine drivers shall pay an annual license fee of $12 per year. i -8- V � p hl 6 . 04 . 220 Coin-Operated Machines. Every person who rents, leases, or operates coin-operated laundry equipment for other than general retail public use, or who rents, leases , or operates coin-operated vending machines or coin-operated car washes, shall pay an annual license fee measured by gross receipts actually derived from the conduct of the business activity within the City in accordance with the following schedule: Gross Receipts To But Not From Including License Fee $ 0 . 00 $ 50 . 00 $ 0 . 00 50 . 00 500 . 00 10 . 00 500 . 00 2 ,500 . 00 20 . 00 2 ,500 . 00 5 ,000 . 00 30 .00 5 , 000 . 00 7 ,500 . 00 40 . 00 7 ,500 . 00 and over 50 . 00 . In addition to the authority otherwise granted in this Code, the collector may, in the event a licensee fails to report to the City the gross receipts from equipment and machines required by this chapter, demand an audit of any such licensee and require him to submit a copy of the State sales and use tax returns filed relative to such machines, and a copy of any other tax statements filed with any government entity by him or any other individual or firm owning, renting, leasing, or operating such machines, disclosing the gross receipts received from owning, renting, leasing, or operating such machines . Section 3 . The effective date for new fees will be January 1 , 1991 . Section 4 . It has been determined that this matter is not subject to the provisions of the California Environmental Quality Act. Section 5 . The City Clerk shall certify to the adoption of this Ordinance and cause its publication according to law. -9- • • I HEREBY CERTIFY that the foregoing Ordinance amending Chapters 6 . 02 and 6 . 04 of the Redding Municipal Code was introduced and read at a regular meeting of the City Council of the City of Redding on the 4th day of Sept4eTgg0 , and was duly 1! 1. read and adopted on the 18th day of September 1990 , at a regular meeting of the City Council by the following vote: AYES: COUNCIL MEMBERS : Arness, Dahl , Moss & Buffum NOES: COUNCIL MEMBERS : Fulton ABSENT: COUNCIL MEMBERS: None ABSTAIN: COUNCIL MEMBERS : None �� .✓fir e'er NCY/ FF M, May 'r Cit /of Redding ATTEST /6/47A76.) E'IEL A. NICHOLS , City C erk By Connie Strohmayer, Assistant City Clerk FO . APPROVED: GrAwAi.e:// /174‘,--- RA DALL A. HAYS , City Attorney ii iii -10-