5.07.030 Master tax schedule.
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 |
---|---|---|---|---|
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 |
|
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 |
|||
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 |
|
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 |
|
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 |
|
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 |
|
Billboards and bill posting |
$75.00/year/Applicant plus $15.00/billboard exceeding two |
$150.00/year/billboard |
$75.00/year/billboard |
|
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 |
|
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) |
|
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 |
|
Art figure studio |
$250.00/studio/year |
$250.00/studio/year |
$250.00/studio/year |
|
Automobile for hire |
$100.00/year/vehicle |
$100.00/year/vehicle |
$100.00/year/vehicle |
|
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) |
|
Card table |
$30.00/month/table; payable quarterly |
$30.00/month/table; payable quarterly |
$1,500/quarter/table; payable quarterly |
|
Special event, includes: circus, show, concert, carnival, etc. |
$250.00/day/event |
$250.00/day/event |
$250.00/day/event |
|
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 |
|
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) |
|
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 |
|
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 |
|
Bathhouses |
$250.00/year/bathhouse |
$250.00/year/bathhouse |
$250.00/year/bathhouse |
|
Massage parlor |
$250.00/studio/location |
$250.00/studio/location |
$250.00/studio/location |
|
Pawnbrokers, junk or secondhand dealers |
$200.00/year/location |
$200.00/year/location |
$200.00/year/location |
|
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 |
|
Real estate salesPerson |
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Closing-out sale for jewelry sold at public auction |
$100.00/sale |
$100.00/sale |
$100.00/sale |
|
Trailer parks |
$1.80/space – $60.00 minimum tax |
$1.80/space – $60.00 minimum tax |
$1.80/space – $60.00 minimum tax |
|
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 |
|
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 |
|
Pool and billiard tables |
$30.00/year/table |
$30.00/year/table |
$30.00/year/table |
|
Vending vehicles – Nonfood stuff |
$200.00/year/vehicle |
$200.00/year/vehicle |
$200.00/year/vehicle |
|
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 |
|
Vending vehicles – Food stuffs (e.g., ice cream) |
$200.00/year/vehicle |
$200.00/year/vehicle |
$200.00/year/vehicle |
|
Live entertainment |
$200.00/year/location |
$200.00/year/location |
$200.00/year/location |
|
Mobile food facilities |
$200/year/vehicle |
$200/year/vehicle |
$200/year/vehicle |
(Ord. 3432 § 5, 2018; Ord. 2408 § 1, 1990).