5.04.190 License tax rates.
A. Every person transacting or carrying on the business of retailing of goods, wares, or merchandise; wholesaling of goods, wares or merchandise; manufacturing, fabricating, or processing; or sale of services at retail or wholesale (including barber shops, beauty shops, bookkeeping services, and real estate offices) shall pay the following rates not otherwise expressly provided for in this chapter:
1. For three or fewer persons based upon an average for the preceding six months including officers, partners, owners, and employees who devote more than 20 hours per week to the business, the sum of $90.00 per year.
2. For four to seven persons as defined in subsection (A)(1) of this section, the sum of $135.00 per year.
3. For eight to 14 persons as defined in subsection (A)(1) of this section, the sum of $200.00 per year.
4. For 15 or more persons as defined in subsection (A)(1) of this section, the sum of $340.00 per year.
B. Deliveries. Persons not within the provisions or prohibitions of this chapter or other ordinances of the City of Sebastopol who deliver articles to private residences or to public places of business not owned by such persons, including for-hire delivery service not otherwise exempt by State law, the sum of $90.00 per year.
C. Professions. All professions or professional offices including, but not limited to, certified public accountants, architects, attorneys, dentists, doctors, engineers, and other similar types:
1. For the operation of the office and one licensed person, the sum of $150.00 per year.
2. For each additional licensed person of any of the above listed professions, the sum of $75.00 per year.
D. Contractors.
1. Contractors licensed by the State of California as either an “A” or a “B” type license as determined by the State Contractor’s License Board with their principal place of business within the City boundaries, the sum of $100.00 per year.
2. All other contractors not operating a retail or wholesale business in conjunction with their contracting business in the City of Sebastopol, the sum of $75.00 per year.
3. All other contractors operating a retail or wholesale business in conjunction with their contracting business in the City of Sebastopol, the sum set forth in subsection A of this section.
4. Contractors or subcontractors who do not have their principal place of business within the City of Sebastopol may pay the license tax as set forth in subsections (D)(1) and (2) of this section on a calendar quarter basis, at the rate of $35.00 per quarter.
E. Carnivals, Circuses, Tent Shows, Street Fairs. The sum of $150.00 for the first 24 hours and $75.00 for each 24 hours thereafter.
This subsection shall not apply to school street fairs or church street fairs or farm or rural street fairs or municipal street fairs where the same are conducted as a public enterprise for the community and where a permit or exemption has been granted upon motion of the City Council after a written request to said City Council prior to the conduct of such activities.
F. Rental Units. Every person owning, leasing, subleasing, or in any way exercising control over four or more rental units and/or collecting rents, or income therefrom within the City of Sebastopol including, but not limited to, apartment houses, hotels, motels, boarding houses, rest homes, convalescent homes, trailer parks, mobile home parks, or uses of a similar nature, shall pay an annual license tax as follows:
1. Four dwelling units, rooms or trailer spaces, the sum of $60.00.
2. For each additional unit or room or trailer space, the sum of $3.00 per unit with a maximum of $112.50.
G. Public Dances. Every person carrying on the business of conducting public dances at which an admission fee is charged, collected or received, the sum of $75.00.
Where such dances are conducted by and are for the benefit of a social, civic, veteran, religious or fraternal organization which has applied for and received an exemption, no fee shall be charged.
H. Arcades, Amusement or Recreation Parlors. The sum of $150.00.
The license tax provided for in this subsection shall be in addition to any other license taxes as provided for in subsection K of this section or any other section of this chapter.
I. Billiard Rooms, Pool Rooms, Ice Rinks and Roller Rinks. The sum of $60.00.
J. Bowling Alleys. The sum of $60.00 per year together with the sum of $3.75 per lane for each lane in excess of 12 lanes, with a maximum annual license of $150.00.
K. Vending Machines.
1. Any person renting, leasing or operating coin-operated machines within the City of Sebastopol, other than coin-operated play devices as defined herein, shall pay a business license tax equal to 1.5 percent of the gross receipts from all such machines within the City, except that any machine owned and operated by the owner of a business where the machines are located and dispensing tangible personal property shall be exempt from the tax provided in this subsection as long as the owner of such business has been issued a license under other provisions of this chapter and said license is in full force and effect and the use of said machine or machines is incidental to the business so licensed.
2. Coin-Operated Play Device. A coin-operated play device means any coin-operated vending machine, device, or apparatus, the operation or use of which is permitted, controlled, allowed, or made possible by the deposit into such machine any coin, token, disc or slug or by the payment of any fee for use as a game of chance or contest or which may be used for any such game or contest.
3. Any person exclusively renting, leasing or operating a coin-operated play device as defined herein, within the City of Sebastopol, shall pay a business license tax equal to three percent of the gross receipts from each machine within the City of Sebastopol.
4. In addition to the statements required by SMC 5.04.090 and 5.04.100, each applicant for a first or renewal license under this section shall furnish such information as the Finance Director may require in order to properly calculate the estimated tax for the year that application is made. The City may 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 statement filed with any government entity by said person owning, renting, leasing or operating such machine disclosing the gross receipts received from owning, renting, leasing or operating such machines at such time as may be requested by the Finance Director.
L. Solicitors, street peddlers, or vendors shall pay the sum of $150.00 per year subject to the modifications set forth below:
1. The above rates shall apply to each individual solicitor and such licenses are not transferable.
2. This subsection shall not apply to that class of persons ordinarily called traveling men who sell by sample to the trade only, but shall apply to all other persons, firms or individuals, or corporations who either sell or deliver from place to place or who conduct or establish a place of business or vend upon the streets or who solicit or deliver by truck or other containers to the trade when the same is done over the streets of the City of Sebastopol.
3. This subsection may be suspended by resolution of the City Council and upon such suspension all licenses of solicitors, street peddlers, and vendors shall be suspended in the specific area and for the specific period as the Council may determine by said resolution.
4. The Council may adopt such resolution when there are special events in the City and where the circumstances will result in a substantial increase in the use of the City streets or other public facilities. Said suspension shall not exceed five days at any one time.
5. During such period of suspension, the following regulations shall apply and shall be set forth in the resolution:
a. City may issue special vendor, solicitor or street peddler licenses during such period of suspension in the quantity to be determined in said resolution and for the period of such suspension.
b. Where a limited number of licenses are to be established all applicants for such licenses shall be combined and the persons to receive those licenses shall be drawn by lot at random.
c. All successful applicants shall be required to pay an additional fee to be determined by said resolution to reimburse the City for the additional clean-up expenses which will be incurred during said period.
d. The area in which said special vendor, solicitor and street peddler licenses are effective shall be limited to the area designated by the City Council and said licensee shall not be permitted to operate outside of said area.
M. Theaters.
1. Movie Theaters or Concert Halls or Similar Operations. Six hundred seats or less, the sum of $60.00 per year. More than 600 seats, the sum of $112.50 per year.
2. Drive-In Theaters. One hundred parking spaces or less, the sum of $112.50 per year. More than 100 parking spaces, $187.50 per year.
N. Part-Time Occupations. Any business, and/or profession, including home occupations, which meet all of the following qualifications shall pay a license tax of $27.00 per year.
1. The gross receipts of the business are $3,000 or less per year.
2. There are no employees other than the owner or operator.
3. The owner or operator devotes less than 30 hours a week to the operation or conduct of said business, trade, profession or home occupation.
4. The provisions of this subsection shall not be applicable to persons required to be licensed under subsections F and L of this section.
O. Advertising.
1. All persons engaged in the erection, operation of, and maintaining outdoor advertising or display signs, self contained or in any building or structure, regardless of size, $60.00.
2. Advertising by means of handbills, stickers, advertising samples (excepting political advertisement by a candidate for office), $37.50 per person per year and $3.00 per person per day of distributing.
3. Advertising by means of display advertisement towed by a vehicle on public streets, without sound equipment, $37.50 per year.
4. Advertising by means of display advertisement towed by a vehicle on public street with sound equipment, $60.00 per year.
P. Business Not Otherwise Licensed. Every person not otherwise licensed by other special provisions of this chapter having a fixed place of business in said City or not having a fixed place of business within the City, selling or keeping for sale goods, wares or merchandise or any work or for labor performed or who conducts or carries on any line of business therein shall pay the license tax as provided in subsection A of this section.