§ 5.04.230. Business tax—Gross receipts.

Every person who engages in business at a fixed place of business within the city shall, unless otherwise specified in this chapter, pay a business tax based upon annual gross receipts at the following rates and in the following classifications:

RATES

CLASSIFICATION "A"

$.90 per $1,000 for the first $100,000 of gross receipts and then

$.25 per $1,000 for the next $400,000 of gross receipts and then

$.05 per $1,000 for all gross receipts in excess of $500,000.

Minimum—$60.00 annually.

CLASSIFICATION "B"

$.80 per $1,000 for the first $100,000 of gross receipts and then

$.25 per $1,000 for the next $400,000 of gross receipts and then

$.05 per $1,000 for all gross receipts in excess of $500,000.

Minimum—$50.00 annually.

CLASSIFICATION "C"

$.60 per $1,000 for the first $250,000 of gross receipts and then

$.10 per $1,000 for the next $1,250,000 of gross receipts and then

$.05 per $1,000 for all gross receipts in excess of $1,500,000.

Minimum—$32.00 annually.

CLASSIFICATION "D"

$.35 per $1,000 for the first $500,000 of gross receipts and then

$.05 per $1,000 for all gross receipts in excess of $500,000.

Minimum—$32.00 annually.

CLASSIFICATION "A"

Accountant, auditor

Agents and brokers (all types) except agents for licensed brokers

Appraiser

Architect (all types)

Assayer

Attorney-at-law

Bacteriologist

Chemist

Chiropodist

Chiropractor

Consultant (all types)

Contractor (all types)

Cosmetologist

Dentist

Drugless practitioner

Electrologist

Engineer (all types)

Entomologist

Funeral parlor/mortuary

Geologist

Insurance adjuster

Naturopath

Occulist

Optometrist

Osteopath

Physician (all types)

Surveyor

Taxidermist

Tax consultant

Veterinarian

and other businesses or persons not listed above, which are considered to be of a professional nature, will be classified in the above category.

CLASSIFICATION "B"

Abstract and title company/escrow service

Advertising

Ambulance service

Artist

Automobile parking lot

Barber/beauty shop

Bat ball alley

Bowling alley

Breeding—Stallion, jack or bull

Building and loan association

Burglar alarm—Sales, service, repairs

Business services, public stenographer, interpreter, notary public

Car washes

Cleaning and janitorial service

Collection agency

Common carrier

Credit bureau

Designer, illustrator, decorator

Detective agency, private patrol

Draftsmen

Employment agency

Engraver

Entertainment events

Finance and loan company

Gardening

Golf course

Gunsmith

Health studio, physical fitness studio, reducing salon

Hospital, sanitarium, convalescent home, maternity home

Hotel

Laboratories or technician

Laundry, dry cleaning, linen supply

Lawn mower and tool sharpening

Livery stable, riding academy

Locksmith

Masseur and masseuse

Messenger service

Mobile home/trailer park

Movie houses/theaters

Newspapers

Optician

Painting shop

Photographer, permanent

Physiotherapist

Pool hall/billiard room

Private schools (all types)

Private teachers, instructors (all types)

Radio/television station

Real estate developer/subdivider

Renting of automobiles, trucks, trailers, etc.

Repair service (all types)

Skating rink

Shooting gallery

Sign painter and maker

Swimming pools

Tailor/seamstress

Ticket agency

Trading stamp companies, etc.

Travel agency

Tree trimmers

Upholstery shop (all types)

Vending machines

Vulcanizing shop

and other business or persons not listed above, which are considered to be of a service nature will be classified in the above category.

CLASSIFICATION "C"

Apparel store

Appliance-furniture store

Auctioneer/permanent

Auto, boats, vehicle equipment parts house

Bakery

Bar-tavern

Bookstore

Caterer/lunch wagon

China and/or glass shop

Confectioner

Department store

Drugstore

Florist

Garden shop, nursery

Gasoline service station

Gift-novelty shop

Grocery store

Hardware store

Ice cream sales from vehicles

Jewelry, watch store

Lapidaries

Liquor store

Milk trucks-retail

Newspaper distributor

Pawnbroker

Periodicals, tobacco store

Public scales

Restaurant

Retailing

Secondhand dealer

Shoe store

Supply store

Used car dealer

Variety store

Vehicle sales, except automobile agencies and other businesses or persons not listed above, which are considered to be of a retailing nature will be classified in the above category.

CLASSIFICATION "D"

Automobile agencies

Automobile wrecking

Battery works

Beverage bottlers (all types)

Blacksmith

Box or shook manufacturer or distributor

Brazing or welding shop

Canneries and processing plants (all types)

Cold storage plant

Cotton gin

Dirt, rock, sand, gravel, etc.

Factory

Foundry

Heavy equipment dealers

Ice depot and production

Iron and steel fabricators

Junk dealer-salvage

Machine shop

Manufacturers (all types)

Meat and provisions packers

Mills (all types)

Petroleum products distributor

Petroleum refineries

Public utilities

Storage, warehouses

Tin shop

Transportation of freight

Wholesaling
and other businesses or persons not listed above, which are considered to be of a wholesale or manufacturing nature will be classified in the above category.

In any case where a certificate holder or an applicant for a business tax certificate believes that his individual business is not assigned to the proper classification under this section because of circumstances peculiar to it, as distinguished from other businesses of the same kind, he may apply to the collector for reclassification. Such application shall contain such information as the collector may deem necessary and require in order to determine whether the applicant's individual business is properly classified. The collector shall then conduct an investigation following which he shall assign the applicant's individual business to the classification shown to be proper on the basis of such investigation. The proper classification is that classification which, in the opinion of the collector, most nearly fits the applicant's individual business. The reclassification shall not be retroactive, but shall apply at the time of the next regularly ensuing calculation of the applicant's tax. No business shall be classified more than once in one year.

The collector shall notify the applicant of the action taken on the application for reclassification. Such notice shall be given by serving it personally or by depositing it in the United States Post Office at Delano, California, postage prepaid, addressed to the applicant at his last-known address. Such applicant may, within fifteen days after the mailing or serving of such notice, make written request to the collector for a hearing on his application for reclassification. If such request is made within the time prescribed, the collector shall cause the matter to be set for hearing before the city council within thirty days. The collector shall give the applicant at least ten days' notice of the time and place of the hearing in the manner prescribed above for serving notice of the action taken on the application for reclassification. The council shall consider all evidence adduced and its findings thereon shall be final. Written notice of such findings shall be served upon the applicant in the manner prescribed above for service of notice of the action taken on the application for reclassification.

(Ord. 724 §2, 1979; Ord. 659 § 22, 1975).