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Section

Description

Tax Rate:

1/1/91 – 12/31/91

Tax Rate:

1/1/92 – 12/31/92

Tax Rate:

1/1/93 – 12/31/93

5.04.075

Promotional event, not more than three successive days, sponsored by nonprofit or charitable organization – Temporary one-event license

$5.00/event

$5.00/event

$5.00/event

5.04.140

New businesses with fixed locations in City, except as otherwise provided herein and specifically enumerated

If five or fewer employees: $25.00 flat rate plus any other applicable taxes for the first license year of operation or part thereof

If five or fewer employees: $35.00 flat rate plus any other applicable taxes for the first license year of operation or part thereof

If five or fewer employees: $50.00 flat rate plus any other applicable taxes for the first license year of operation or part thereof

If more than five employees: Tax rate specified in Section 5.04.160

If more than five employees: Tax rate specified in Section 5.04.160

5.04.150

New businesses with no fixed location in City, includes: wholesalers, retail route deliveries, retail routePersons, and all other businesses, including services, except as otherwise provided herein and specifically enumerated

$52.50 base rate plus $6.50 each additional Person

$79.00 base rate plus $9.75 each additional Person

$105.00 base rate plus $13.00 each additional Person

5.04.160

Renewal rates for businesses with fixed or no fixed location (Sections 5.04.140 and 5.04.150), unless otherwise provided herein and specifically enumerated

$52.50 base rate plus $6.50 each additional Person plus other applicable taxes

$79.00 base rate plus $9.75 each additional Person plus other applicable taxes

$105.00 base rate plus $13.00 each additional Person plus other applicable taxes

5.08.070

Loudspeaker or other public access system

$10.00/day or portion thereof/vehicle

$10.00/day or portion thereof/vehicle

$10.00/day or portion thereof/vehicle

5.08.080

Handbill or sample distribution

$5.00/day or $25.00/quarter

$7.00/day or $35.00/quarter

$10.00/day or $50.00/quarter

5.08.090

Billboards and bill posting

$75.00/year/Applicant plus $15.00/billboard exceeding two

$150.00/year/billboard

$75.00/year/billboard

5.10.230

Ambulance attendant and drivers

$5.00/year or fraction thereof/attendant/driver

$7.00/year or fraction thereof/attendant/driver

$10.00/year or fraction thereof/attendant/driver

5.12.010

Amusement arcade

$150.00/year/arcade plus $30.00/machine, pool table (Sections 5.60.010, 5.61.010)

$175.00/year/arcade plus $30.00/machine, pool table (Sections 5.60.010, 5.61.010)

$200.00/year/arcade plus $30.00/machine, pool table (Sections 5.60.010, 5.61.010)

5.13.010

Rental business – Apartments, motels, hotels

Under three units = $0

Three or more units = $12.00 base plus $1.20/unit over three

Under three units = $0

Three or more units = $12.00 base plus $1.20/unit over three

Under three units = $0

Three or more units = $12.00 base plus $1.20/unit over three

5.14.030

Art figure studio

$250.00/studio/year

$250.00/studio/year

$250.00/studio/year

5.15.010

Automobile for hire

$100.00/year/vehicle

$100.00/year/vehicle

$100.00/year/vehicle

5.18.020

Pool and billiard halls

$150.00/year/Applicant plus $30.00/table, machine (Sections 5.60.010, 5.61.010)

$175.00/year/Applicant plus $30.00/table, machine (Sections 5.60.010, 5.61.010)

$200.00/year/Applicant plus $30.00/table, machine (Sections 5.60.010, 5.61.010)

5.20.050

Card table

$30.00/month/table; payable quarterly

$30.00/month/table; payable quarterly

$1,500/quarter/table; payable quarterly

5.22.010

Special event, includes: circus, show, concert, carnival, etc.

$250.00/day/event

$250.00/day/event

$250.00/day/event

5.26.080

Public dances

$200.00/year; payable in advance plus other applicable taxes

$200.00/year; payable in advance plus other applicable taxes

$200.00/year; payable in advance plus other applicable taxes

5.26.090

Youth dances – Adult sponsoring group permits

$15.00 – One-year permit (Class A)

$5.00 – One-day permit (Class B)

$15.00 – One-year permit (Class A)

$5.00 – One-day permit (Class B)

$15.00 – One-year permit (Class A)

$5.00 – One-day permit (Class B)

5.32.030

Garage sale

No tax if license obtained prior to sale; $3.00 if obtained after sale

No tax if license obtained prior to sale; $3.00 if obtained after sale

No tax if license obtained prior to sale; $3.00 if obtained after sale

5.34.020

Manufacturer: New business

If five or fewer employees: $25.00 flat rate plus any applicable special taxes for the first license year of operation or part thereof

If more than five employees: Tax rate specified in Section 5.34.020 – Manufacturer: Renewal rates

If five or fewer employees: $35.00 flat rate plus any applicable special taxes for the first license year of operation or part thereof

If more than five employees: Tax rate specified in Section 5.34.020 – Manufacturer: Renewal rates

If five or fewer employees: $50.00 flat rate plus any applicable special taxes for the first license year of operation or part thereof

If more than five employees: Tax rate specified in Section 5.34.020 – Manufacturer: Renewal rates

Manufacturer: Renewal rates

$52.50 base rate plus $3.25/additional Person

$79.00 base rate plus $4.90/additional Person

$105.00 base rate plus $6.50/additional Person

5.35.105

Bathhouses

$250.00/year/bathhouse

$250.00/year/bathhouse

$250.00/year/bathhouse

5.36.081

Massage parlor

$250.00/studio/location

$250.00/studio/location

$250.00/studio/location

5.38.010

Pawnbrokers, junk or secondhand dealers

$200.00/year/location

$200.00/year/location

$200.00/year/location

5.40.010

Peddler – Owning taxable property in City

$25.00/year/Person

$25.00/year/Person

$25.00/year/Person

5.40.020

Peddler – Not owning taxable property in City

$75.00/year/Person

$75.00/year/Person

$75.00/year/Person

5.42.010

Professional (as defined in CVMC 5.42.010(A)): New business

$25.00 flat rate plus any other applicable taxes for the first license year of operation or part thereof

$35.00 flat rate plus any other applicable taxes for the first license year of operation or part thereof

$50.00 flat rate plus any other applicable taxes for the first license year of operation or part thereof

Professional (as defined in CVMC 5.42.010(A)): Renewal rates

$105.00/year/professional

$155.00/year/professional

$210.00/year/professional

5.46.010

Real estate salesPerson

$25.00/year/Person

$35.00/year/Person

$50.00/year/Person

5.48.060

Closing-out sale for jewelry sold at public auction

$100.00/sale

$100.00/sale

$100.00/sale

5.50.020

Trailer parks

$1.80/space – $60.00 minimum tax

$1.80/space – $60.00 minimum tax

$1.80/space – $60.00 minimum tax

5.54.060

Taxicab business

$150.00 base rate plus $25.00/year/vehicle to be operated in City – prorated to nearest quarter

$150.00 base rate plus $25.00/year/vehicle to be operated in City – prorated to nearest quarter

$150.00 base rate plus $25.00/year/vehicle to be operated in City – prorated to nearest quarter

5.60.010

Vending, weighing, music, amusement, video machine (coin- or slug-operated), news racks

$15.00/year/vending machine

$0/postage machine

$30.00/year/each other machine

$25.00/year/vending machine

$0/postage machine

$30.00/year/each other machine

$30.00/year/vending machine

$0/postage machine

$30.00/year/each other machine

5.61.010

Pool and billiard tables

$30.00/year/table

$30.00/year/table

$30.00/year/table

5.62.010

Vending vehicles – Nonfood stuff

$200.00/year/vehicle

$200.00/year/vehicle

$200.00/year/vehicle

5.65.010

Out-of-City delivery vehicles

$52.50 base rate plus $6.50 each additional Person

$52.50 base rate plus $6.50 each additional Person

$25.00/year/vehicle

8.20.020

Vending vehicles – Food stuffs (e.g., ice cream)

$200.00/year/vehicle

$200.00/year/vehicle

$200.00/year/vehicle

9.13.040

Live entertainment

$200.00/year/location

$200.00/year/location

$200.00/year/location

19.58.440

Mobile food facilities

$200/year/vehicle

$200/year/vehicle

$200/year/vehicle

(Ord. 3432 § 5, 2018; Ord. 2408 § 1, 1990).