Ord 0386-TRANSACTION AND CARRYING ON OF CERTAIN BUSINESSES, TRADES, PROFESSIONS, CALLINGS AND OCCUPATIONS IN THE TOWN OF LOS GATOS, FOR THE PURPOSE OF RAISING MUNICIPAL REVENUE AND PROVIDING A PENALTY FOR THE VIOLATION THEREOFORDINANCE NO. a BUSINESS LICENSE FEES
AN ORDINANCE LICENSING THE TRANSACTION AND CARRYING
ON OF CERTAIN BUSINESSES, TRADES, PROFESSIONS,
CALLINGS AND OCCUPATIONS IN THE TOWN OF LOS GATOS,
FOR THE PURPOSE OF RAISING MUNICIPAL REVENUE AND
PROVIDING A PENALTY FOR THE VIOLATION THEREOF, AND
REPEALING ORDINANCES NOS..283, 2$7, 295, 312, 318s
331, and 363.
The Town Council of the Town of Los Gatos does ordain as
follows
SECTION 1. DEFINITIONS:
(a) Person. .As used in this ordinance, "person" means all
domestic and foreign corporations, associations, syndicates, joint
stock corporations, partnerships of every kind, clubs, Massachusetts,
business, or common law trusts, societies, and individuals transacting
and carrying on any business in the Town of Los Gatos.
(b) Business. As used in this ordinance, "business" means
professions, trades, and occupations and all and every kind of calling
carried on for profit or livelihood.
(c) Gross Receipts. As used in this ordinance, "gross
receipts't shall mean the total amount of the sale price of all sales
and the total amount charged or received for the performance of any
act, service, or employment of whatever nature it may be, for which a
charge is made or credit allowed, whether or not such service, act,
or employment is done as a part of or in connection with the sale of
materials, goods, wares or merchandise. Included in "gross receipts"
shall be all receipts, cash credits, and property of any kind or nature,
and any amount for which credit is allowed by the 'seller to the pur-
chaser without any deduction therefrom on account of the cost of the
property sold, the cost of the materials used, labor or service costs,
interest paid or payable, or losses'or other expenses whatsoever.
Excluded from "gross receipts" shall be.cash discounts allowed and
taken on sales; any tax required by law to be included in or added to
the purchase price and collected from the consumer or purchaser; and
such part of the sale price of property returned by purchasers upon
rescission of the contract of sale as is refunded either in cash or
by credit.
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(d) Vehicle. As used in.this ordinance, "vehicle" shall
mean and include every device in,upon, or by which any person or
property is or may be transported or drawn upon a public street or
highway except devices moved by human power or used exclusively upon
stationary rails or tracks,
(e) Collector. As used in this ordinance, "collector"
shall mean the Town Tax and License Collector.
(f) City or Town. A.s used in this ordinance, "City" or
"Town" shall mean the Town of Los Gatos.
(g) Quarter. As used in this ordinance, the word "quarter"
shall mean a period of three calendar months. The quarters begin on
the first day of January, April,, July, and October of each year. The
quarter shall include fractions thereof.
(h) Wholesale Business. For the purpose of this ordinance,
the term "wholesale business" is defined to be every business conducted
solely for the purpose of selling goods, wares, or merchandise in
wholesale lots to retail merchants for resale at retail to the trade
by said retail merchants.
(i) Jobbing Business. For the purpose of this ordinance,
the term "jobbing business" is defined to be every business conducted
solely for the purpose of selling goods, wares, or merchandise in job
lots to wholesale merchants for resale at wholesale to the trade by
said wholesale merchants.
(j) Retail Business. For the purpose of this ordinance,
the term "retail business" is defined to be"every business conducted
for the purpose of selling,.or offering to sell, any goods, wares or
merchandise, other than as a part of a "wholesale business's and
j "jobbing business", as hereinbefore defined,
(k) Fixed Place of Business. As used in this ordinance,
the words "fixed place of business" shall mean the premises occupied
for the particular purpose of conducting the business thereat, and
regularly kept open for that purpose with a competent person in
attendance for the purpose of attending to such business.
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S`
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(1) Home Occupation. As used in this ordinance, the words
"home occupation".shall mean an occupation customarily carried on by.
the resident of a dwelling as a secondary use within the same dwelling
and in connection with which there is no person employed, no sound
audible beyond said dwelling, no.display, no advertising and no sell-
ing of a commodity upon the premises.
SECTION 2. REVENUE MEASURE.
This ordinance is enacted solely to raise revenue for muni-
cipal purposes, and is not intended for regulation.
SECTION 3. SUBSTITUTE FOR OTHER REVENUE ORDINANCES.
Any person required to pay a license tax for transacting and
carrying on any business under this ordinance shall be relieved from
the payment. of any license -tax for the privilege of doing such business
which has been required under any other-ordinance of the Town of Los
Gatos, but shall remain subject to the regulatory provisions of such
other ordinance. This section shall not apply to inspection fees.
SECTION 49 EFFECT OF ORDINANCE ON PAST ACTIONS AND OBLIGA
TIONS PREVIOUSLY ACCRUED.
Neither the adoption of this ordinance nor-its superseding
of any portion of any other ordinance of the Town of Los Gatos shall in
any manner be construed to affect prosecution for violation of any other
ordinance committed prior to the effective date hereof, nor be con-
strued as a waiver of any license or any penal provision applicable to
any such violation, nor be construed to affect the validity of any
bond or cash deposit required by any ordinance to be posted, filed, or
deposited, and all rights and obligations thereunto appertaining shall
continue in full force and effect.
SECTION 5. LICENSE REQUIRED.
There are hereby imposed upon the businesses, trades, pro-
fessions, callings and occupations specified in this ordinance license
taxes in the amounts hereinafter prescribed, and it shall be unlawful
for any person to transact and carry on any business, trade, pro-
fession, calling or occupation in the Town of Los Gatos without first
having procured a license from said Town so to do or without complying
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with any and all applicable provisions of this, ordinance.
SECTION b. SEPARATE LICENSES. A.'separate license must be
obtained for each branch establishment or location of the business
transacted and carried on, and for each separate type of business at
the same location, and each license shall authorize the licensee to
transact and carryon only the business licensed thereby at the
location or in the manner designated in such license; provided that
warehouses and distributing plants used in connection with and inci-
dental to a business licensed under the provisions of this ordinance
shall not be deemed to be separate places of business or branch
establishment.
SECTION 7. EXEMPTIONS.
(a) Constitution or Statutes of the United States or of the
State of California. Nothing in this ordinance shall be deemed or con-
strued to apply to any person transacting and carrying on any business
exempt by virtue of the constitution or applicable statutes of the
United States or of the State of California from the payment to muni-
cipal corporations of such taxes as are herein prescribed.
(b) Exemptions - Charitable, Non-Profit, etc. The provisions
of this ordinance shall not be deemed or construed to require the pay-
ment of a license to conduct, manage, or carry on any business,
occupation, or activity,, from any institution or organization which is
conducted, managed, or carried on wholly for the benefit of charitable
purposes or from which profit is not derived, either directly or in-
directly, by any individual,firm., or corporatism; nor shall any license
be required for the conducting of any entertainment, concert, exhibition,
or lecture on scientific, historical, literary, religious, or moral
subjects within the Town of Los Gatos, whenever the receipts of any
such entertainment, concert, exhibition, or lecture.are to be appro-
priated to any church or'school or veteran association, or to any
religious or benevolent purpose; nor shall any license be required for
the conducting of any entertainment, dance, concert, exhibition or
lecture by any religious, charitable, fraternal, educational, military,
state, county or municipal organization or association, whenever the
receipts of any such entertainment, dance, concert, exhibition, or
lecture are to be appropriated for the purpose and objects for which
such organization or association was formed, and from which profit is
not derived, either directly or indirectly, by any individual, firm,
or corporation; provided, however, that nothing in this section shall
be deemed to exempt any such organization or association from complying
with the provisions of any ordinance of the Town of Los Gatos, requir-
ing a permit from the Town Council or any commission or officer to
conduct, manage, or carry on any profession, trade, calling, or
occupation.
(c) Home Occupations. Every person commencing, transacting,
and carrying on in the Town of Los Gatos any business in a home, whose
annual gross receipts from such business are 4500;00 or'.less, shall be
exempted from the payment of a license fee hereunder, but shall be re-
quired to obtain and display a license and.shall pay a license fee of
Five Dollars (45400). Where the annual gross.receipts from such
business exceed $500.00, the license tax as imposed in this ordinance
shall apply,
(d) Claim for Exemption. Any person claiming an exemption
pursuant to this section shall file a verified statement with the
Collector stating the facts upon which exemption is claimed, and shall
furnish-such other information and documentary evidence as the Collector
may require in connection with said claim for exemption.
(e) Other Exemptions. No public utility making franchise
payments to the Town of Los Gatos shall be subject to the provisions
of this ordinance.
(f) License.' The Collector shall, upon a proper showing
contained in the verified statement, and upon receipt of other infor-
mation and documentary evidence required in connection with said claim
for exemption, issue a license to such person claiming exemption under
subdivision (d) of this section without payment to the Town of the
license tax required by this ordinance.
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(g) Revocation. The Town Council may revoke any license
granted pursuant to the provisions of this section upon information
that the licensee is not entitled to the exemption as provided herein.
SECTION 8. APPLICATIONS-.-CONTENTS OF LICENSE 6
(a) every person required to have a license under the pro-
visions of this ordinance shall make application for the same to the
Tax and License Collector of the Town of Los Gatos, and upon the payment
of the prescribed tax, the Collector shall issue to such person a
license which shall contain (1) the name of the person to whom the
license is issued, (2) the business licensed, (3) the place where such
business is to be transacted and carried on, (4) the date of the ex-
piration of such license, and (5) such other information as maybe
necessary for the enforcement of the provisions of this ordinance.
(b) The application shall furnish all information required
to enable the Collector to properly classify the business of the
applicant, and determine the proper license to be paid by such appli-
cant. Each applicant for a license must properly fill in.one of such
applications, sign the same and ` certify, under penalties of perjury,
that the contents thereof are true and correct; or sign'and swear to.
the same before the Collector, a Deputy Collector, or some other person
authorized to administer oaths. The Collector and his Deputies and
Assistants are authorized to administer oaths in all matters pertain-
ing to the duties of their respective offices. The completed appli-
cations shall be submitted to the. Collector who shall compute the
proper amount of the license or registration fee, and on payment of
the license or registration fee, shall.issue the appropriate license.
SECTION 9. WRITTEN STATEMENT, UPON, APPLICATION FOR FIRST
LICENSE.
(a) Upon a person making application for the first license
to be issued hereunder, or for a newly established business, in all
cases where the amount of license tax to be paid is based upon gross
receipts or is graduated according ~o some other sliding scale, such
person shall furnish to the Collector for his guidance in ascertaining
the amount of license tax to be paid by the applicant, a written state-
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went upon a form provided by the Collector, signed by him and certified
under penalties of perjury to be true and correct, or sworn to before
the Collector, his Deputies or Assistants, or any person authorized to
administer oaths, setting forth such information as may be therein
required and as may be necessary properly to determine the amount of
the license tax to be paid by the applicant,
(b) If the amount of the license:<tax to be paid by the
applicant is based upon the amount of his gross receipts, he shall
estimate the amount of his gross receipts for the period to be covered
by the--license for the purpose of determining the licensing bracket
which will be applicable to him for the period to be covered by the
license to be issued. Such estimate, if accepted by the Collector as
reasonable, shall be used in determining the amount of license tax to
be paid by the applicant; so determined shall be tentative only and
such person shall, by not later than the February fifteenth next
following the period for which such license was issued, furnish the
Collector with a certified or sworn statement upon a`form furnished by
the Collector, .containing the date required to show the licensing
bracket properly applicable to such person during the period of such
license, and the license tax for such period shall be finally-ascer-
tained and paid in the manner provided by this ordinance after de-
ducting from the payment found to be due, the amount paid at the time
such first license was issued. The Collector shall not issue to any
such person another license for the same or any other business until
such person shall have furnished to himthe written statement and paid
the license tax as herein required.
(c) If the amount of the license tax to be paid by the
applicant is graduated according to some sliding scale other than gross
receipts, the applicant shall furnish to the Collector for his guidance
in ascertaining the amount of license tax to be paid by him, a certified
or sworn statement upon a form provided' by the, Collector setting forth
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such information as may be therein required and as may be necessary
properly to determine the amount of license tax to be paid by the
applicant and which statement shall show, among other things, the
number of vehicles or tonnage thereof, the number of `seats, chairs,
rooms, tables or other units usedor involved in such person's
business as of the time of filing such application. Such person shall
thereupon pay the required license tax in advance, computed in accord-
ance with the information contained in such -statement
(d) In all cases, the applicant`shall.upon filing his
application, pay not less than the prescribed minimum license fee in
advance, without being prorated, to cover the remaining portion of the
current license period.
SECTION 10. WRITTEN STATEMT UPON RENEWAL OF LICENSE.
(a) In all cases, the applicant for the renewal of a license
shall submit to the Collector for his guidance in ascertaining the
amount of the license tax to be paid by the applicant, a written state-
ment upon a form to,be provided by the Collector, sworn to before the
Collector, his Deputies or..Assistants, or by any person authorized to
administer oaths, or certified under.the penalties of perjury to be
true and correct, setting forth such information concerning the
applicant's business during the preceding license period as may be
required by the Collector to enable him to ascertain the amount of the
license tax to be paid by said applicant pursuant to the provisions of
this ordinance, and such statement shall be used as the basis for de-
termining the amount of license tax to be paid by the applicant for
the renewal period.
(b) Where the license to be paid under any section hereof
is based upon gross receipts, only one such statement need be filed
during any calendar year (unless the Collector requires a corrected
statement to be filed) which statement shall be filed at the time the
first license is procured, as provided in Section 9 hereof, and there-
after on or before the fifteenth day of February of each year,,
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SECTION 11. STATF1,4ENTS NOT CONCLUSIVE.
No statement shall be conclusive as to the matters set forth
therein, nor shall the filing of the same preclude the Town of Los
Gatos from collecting by appropriate action such sum as is actually
due and payable hereunder. Such statement and each of the several
items therein contained shall be subject to audit and verification by
the Collector, his Deputies, or authorized.employees of the Town, who
are hereby authorized to examine, audit and inspect such books and
records of any licensee or applicant,for license as may be necessary,,
in their judgment, to verify or ascertain the amount of license fee
due.
All licensees, applicants for licenses' and persons engaged
in business in the Town of Los Gatos are hereby required to permit an
examination of such books and records for tie purposes aforesaid.
The information furnished or secured pursuant to this Section,
or Sections 9 and 10 of this or.dinance`, shall be confidential. Any
unwarranted disclosure or use of such information by any officer or
employee of the Town of Los Gatos shall constitute a misdemeanor and
such officer or employee shall be subject to the penalty provisions
of this ordinance.
SECTION 12. FAILURE TO FILE STATEI~MTS OR CORRECTED STATEMENTS.
If any person fails to file any required statement within the
time prescribed, or if, after demand therefore is made by the Collector,
he fails to file a corrected statement, the Collector may determine the
amount of license tax due from such person by means of such information
as he may be able to obtain.
In case such a determination is made, the Collector shall.
give a notice of the amount so assessed by serving it personally or by
depositing it in the United States Post Office at Los Gatos, California,
postage prepaid, addressed to the person so assessed at his last known
address. Such person may, within ten (10) days after the mailing or
serving of such notice, make application in writing to the Collector
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for a hearing on the amount of the license tax. If such application
is not made within the time prescribed, the Co1le-etor 'must cause the
matter to be set for hearing within,fifteen (15) days before the Town
Council. The Collector shall give 'at 'least ten (10.) day's notice to
such person of the time and place of hearing in the manner prescribed
above for the service of notice of assessment. The Council shall
consider all evidence produced and written notice of its findings
thereon, which findings shall be final, shall be served upon the
applicant in the manner prescribed above for service of notice of
assessment. Such hearings may be continued from time to time by the
Council upon good cause therefor being shown.
SECTION 13. APPEAL.
Any person aggrieved by any decision of an administrative
officer or agency with respect to the issuance or refusal to issue such
license, may appeal to the Council by filing a notice of appeal with
the Town Clerk. The Council shall thereupon fix a time and place for
hearing such appeal.. The Town Clerk shall give 'notice to such person
of the time and place of hearing by sereing,it personally or by de-
positing it in the United States Post Office at Los Gatos, California
postage prepaid, addressed to such person at his last known address.
Said hearing may be continued from time to tome by the Council upon
good cause therefor being shown.
SECTION 14. ADDITIONAL POTHER OF COLLECTOR.
In addition to all other powers conferred upon him, the
Collector shall have the power, for good cause shown, to extend the
time for filing any required sworn statement for a period not exceeding
thirty (30) days, and in such case, to waive any penalty that would
otherwise have accrued, and shall have the further power, with the
consent of the Council, to compromise any claim as to amount of license
tax due.
SECTION 15, TRANSFER OF LICENSE, AMENDED LICENSE FOR CHANGED
LOCATION.
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Provided the name, location, and the nature of a business
remains the same, the business license may be transferred from one
owner to another upon application therefore and the payment of a fee
of one ($1.00) Dollar. Where a,license is issued authorizing a person
to transact and carry on a business at a particular place, such licensee
may, upon application therefor and paying a fee of One ($1.00) Dollar,
have the license amended to authorize the transacting and carrying on
of such business under said license at some other location to which the
business is or is to be moved.
SECTION 16. UNEXPIRED LICENSES HERETOFORE ISSUED.
Where a license for revenue purposes has been issued to any
business by the Town of Los Gatos,and the tax paid therefor under the
provisions of any ordinance heretofore enacted, and the term of such
license has not expired, then the unexpired portion of such license
tax shall be credited against the,amount of'license tax due hereunder
for the same period.
SECTION 17« DUPLICATE, LICENSE.
A duplicate license may be. issued by the Collector to re-
place any license previously issued' hereunder, which has been lost or
destroyed, upon the licensee filing an affidavit attesting to such
fact, and at the time of 'filing such affidavit` paying to the Collector
a duplicate license fee of One ($1.00) Dollar.
SECTION 18. POSTING AND KEEPING LICENSES.
All licenses must be kept and posted in the following manner:
(a) Any licensee transacting and carrying on business at
a fixed place of business in the Town of Los Gatos shall keep the
license posted in a conspicuous place upon the premises where such
business is carried on;
(b) Any licensee transacting and carrying on business, but
not operating at a fixed place of business in the Town of Los Gatos
shall keep the license upon his person at all times while transacting
and carrying on such business, or if'issued under Section No. 51 of
this ordinance, then the license shall be displayed prominently in the
vehicle.
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SECTION 19. LICENSE TAX--HOW AND WHEN PAYABLE.
Unless otherwise specifically provided, all annual license
taxes under the provisions of this ordinance shall be due and payable
in advance on the 2nd day of January of each year, provided, further,
that annual license taxes covering new operations commenced after the
first day of January shall be due and payable , in advance at the time
of filing the application.
Except as otherwise herein provided, license taxes, other
than annual, required hereunder, shall be due and payable as follows:
(a) Semi-annual license taxes on the 2nd day of January',
and the lst day of July of each year in advance;
(b) Quarterly license taxes on the 2nd day of January, and
the lst day of April, July and October of each year in advance;
(c) Monthly license taxes on the.lst day of each and every
month in advance;
(d) Weekly license taxes on'Monday,of each week in advance;
(e) Daily` license taxes each day in.advance.
All licenses issued`hereunder shall expire, unless renewed,
on or before the date on which the license tax is payable next succeed-
ing the issuance or last renewal of such.lioense.
SECTION 200 PENALTIES FOR FAILURE TO PAY TAX WHEN DUE.
For failure to pay a license tax when due, the Collector
shall add a penalty of twenty-five (25%) per cent of said license tax
on the last day of each month after the due date thereof, providing that
the amount of such penalty to be added shall in no event exceed fifty
(50%) per cent of the amount of the license tax due, and no license shall
be issued to or renewed for any applicant who is delinquent in the
payment of such license tax or penalty until such license tax and
penalty are both paid in full.
SECTION 21. UNLAWFUL BUSINESSES.
No license issued under the provisions of this ordinance shall
be construed as authorizing the conduct or continuance of any illegal
or unlawful business®
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SECTION 22•
RATE OF TAgESa
Every person
transacting or carrying on any
business other
than those enumerated
in Sections 23 to 56 inclusive,
shall pay an
annual license tax bas
ed upon.the gross receipts resulting from the
operation of such business in accordance with the following scale:
If annual Gross. Receipts are:
At Least:
But Less Than:
The License Tax Is:
0
5,000
13.50
Sy~00
101000
16.00
101000
151000
1$.50
15,000
201000
21.00
20,000
252000
23.50
25,000
30,000
25.50;
30,000
35,000
28.00!
35,000
40,000
30.50
40,000
45,000
33.00 1
_
451000
501000
O
35.50
ra
50
t000
55,000
37.50',
'
1
55,000
60,000
40.00
60,000
65,000
42.50
65,000
701000
45.00.
702000
000
$0
47.50
753,000
;000
49.50
802000
85,000
52.00.
$5,000
901004
54.50
90,000
95 , 000
95,000
100 2 000
57.00 ,
59.50
100,004
125,000
66.50'
125,000
150,000
74.00,
150 , 000
175, 000
000
0
$1.50
50q b`b
175,000
20
,
.
200,000
2252000
2251000
2502000
96.Oo
103a50`1
250 000
'
275,000,
110.50;
000
275
300 000
1.$.00.-r ~D
300,000
3251000
325,000 _
3501000
125.50'
132.50 ¢°..r V
3501000
375,000
140.00
375#000
4002000
147.50
4001000
425 , 000
154.50
425,000
4502000
162.00'
4501000
4752000
169.50
4753,000
5001000
176.50
500,000
5502000
184000
550,000
6002000
193.00
6004000
650,000
202.00
650 , 000
700 000
211.00
700,000
7503000
220.00
750!400
$00,000
229.00
$00,000
$50,000
238.00
8501000
9001000
247.00
9002400
9502000
256.00
;
950,000
1,040,400
265.00
11000,000
and over
274.00
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SECTION 23,
Every person transacting and carrying
on a wholesale or
jobbing business shall pay an annual license tax, based upon the gross
receipts resulting from the operation of such business, in accordance
with the following scales
If Annual Gross
Receipts Are;
At Least;
But Less Than:
The License Tax Is:
0
100,000
25.00
100-,000
2001000
37.50
200,000
3002000
62.50-
300,000
400,000
87.50
_400 000
500x.000
112.50
5002000
600,000
150.00
600,000
800,000
187.50
800,000
11000,000
225,00
120001000
1,200,000
262.50
112002000
1,400,000
300,00
1,4003000
13600,000
337.50
1,600,000
13800,000
375.04
11800,000
210001000
412,50
22000,000 and over
450.00
SECTION 24.
Every person carrying on,the business
of manufacturing shall
pay an annual: license tax, based upon the gross
receipts resulting
from the operation of such business, in accordance with the following
scale:
If Annual Gross
Receipts Are:
At Least:
But Less Than:
The License Tax Is::
0
100,®00
25.00
1001900
2009000
37.50
2001000
3001000
62,50
300,000
4003000
87.50
400)000
600
,
112.50
500;000
,
000
150.00
600,000
800,000-
187.50
8002000
12000,000
225.40
1,000,000
112001000
262.50
1'200
'b 0
300®00
,
,
1
'
1,6009000
,
337.50
000
1
600
1
$00,
000
375.00
13$00,000
2,0002000
412.50
2,0001000 and over
450,00
If any person carrying on the business
of manufacturing shall
also engage.in the retail
business, whether sell
ing products manufact-
ured by him or not, he shall also be required to
obtain a license and
pay the tax.specified for
such retail business,
in addition :to the
license specified herein,
provided that any pers
on engaged in the
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business of manufacturing shall not be required to obtain a license
in addition to his manufacturer's license to engage in the wholesale or
jobbing business with respect
to products manufactured by him.
SECTION 25,
(.a) Any person engaged.in the business of carrying on in
the Town of Los Gatos, any professional or seam-professional business,
or service occupation, includi
ng but not limited to the following
professions, semi-professions,,
and service occupations, shall pay an
annual license tax of $25.00 i
n advance.
Accountant
Engineem Structural, Consulting,
Mechanical., Hydraulic
Advertising Counsel
Engraver
Appliance Maintenances`Repair
Feed, Grain. & Fruit Broker
& Installation Men
Appraiser
Geologist
Architect
Home Furnishing Maintenance, Repair
& Installation Men
`Artist
Illustrator or Show Card Writer
Assayer
Janitorial & Building, Maintenance` Men
Attorney-at-Law
Landscape Architect or Gardener
Auditor
Lapidary
Bacteriologist
Lithographer
Broker, Stock or Bond
Masseuse or Masseur
Chemist
Oculist, Optician or Optometrist
I Chiropodist'
i
Osteopath
Chiropractor
Physician
Dentist..:
Radio & Television Maintenance, Repair
j
& Installation Men
I Designer or Decorator
I
Surgeon
Detective or Investigative
Surveyor
Personnel
f
Draftsman
Taxidermist
Drugless Practioner
j
Veterinarian
4 Electrologist
X-Ray, Dental or Medical Laborator
Engineer. Civil, Mining, Elec-
trical, Construction
I
i
i
•
(b) This section does not apply,to 'persons engaged in the
professions or semi-professions enumerated above when such persons are
the employees of licensees engaged in such professions or semi-pro-
fessions.
SECTION 26.
(a) Every person transacting or carrying on the business of
general engineering or building contractor, or plumbing contractor, or
plastering contractor, or.painting`contractor, or electrical contractor,
or roofing contractor, or brick and cement work contractor, or termite
control contractor, or service contractor, or installation contractor
..of any kind, or other specialty contractor, or any person engaged in
or employed in such work by the day or by the hour and who holds a
valid State Contractor's license, shall pay a semi-annual license tax
of $25.00, for each of the businesses or occupations hereinabove
mentioned, engaged in or carried on by said person, and provided
further, that the license of a person for one of the hereinabove
mentioned businesses or occupations` shall not entitle the holder thereof
to engage in or carry on any of the other businesses or occupations in
this section mentioned without first paying the license fee of X25.00
semi-annually in advance as provided for in this section for said
business or occupation.
(b) If any person transacting the businesses enumerated in
this Section' shall,:;earry on: a, retail., wholesale or jobbing. business,
or any other business, he shall be required to obtain a license and
pay the tax specified for such other business, in addition to the
license specified herein.
(c) Exemption on Contracts aggregating less than $200.00.
The semi-annual license tax of $25.00 does not apply to any work or
operation on one undertaking or project by one or more contracts, the
aggregate contract price for labor, materials, and all other items, is
less than $200.00, provided however, every person transacting or carry-
ing on the business of general engineering or building contractor, or
plumbing contractor, or plastering contractor, or painting contractor,
or electrical contractor, or roofing contractor, or brick and cement work,
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0
or termite control, or service contractor, or installation contractor
of Any kind, or other specialty contractor not holding a.semi-annual
$25.00 license, as hereinabove provided, who desires to engage in or
carry on in the Town of Los Gatos one of the here,inabove mentioned
businesses or occupations,. must nevertheless, pay a license tax of
$5.00 in advance for each work or operation on one undertaking or
project where the aggregate contract price for labor,,materials, and
all other items is less than $200.00,
When Exemption not Applicable. This exemption does not
apply do any case wherein the work of contruction is only a part of a
larger or major operation, whether undertaken by the same or a different
contractor, or in which a division of the operation is made in contracts
of amounts less than $200.00 for the purpose of evasion of this Section
or otherwise.
SECTION 27. ADVERTISING.
Every person transacting and carrying on the businesses
herein enumerated shall pay license, taxes as follows:
(a) Bill Posting and Sign Advertising: Every person carry-
ing on the business of bill posting and sign advertising for commercial
purposes by means of billboards, advertising signboards, or electric''
signs, Fifteen ($15.00) Dollars semi-annually, and, in addition, one
(101 cent for every square yard of the front surface area of all bill-
boards, signboards or electric signs used for advertising purposes by
such person at the time of the filing of the verified statement required
by Sections 9 and 10 hereof, provided that nothing in this section con-
tained shall be deemed or construed as applying to the owners of real
estate, or their agents, in advertising their property for sale or
lease by means of billboards or advertising signboards located upon
the property advertised for sale or lease by such billboards or ad-
vertising signboards; nor to any person having a fixed place of business
in the Town of Los Gatos advertising his own business,, goods, wares,
or merchandise by the use of his own labor, equipment, and materials.
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(b) Every person advertising for commercial purposes by
means of sandwich boards, placards, signs, banners, etc., which may be.
carried by persons or animals, One ($1.00) Dollar per day, with a
maximum of Two and 501100 ($2.50) Dollars per week for each person or
animal so employed.
(c) Every person advertising for commercial purposes by.
meads of operating upon or over the streets of the Town of Los Gatos,
any wheeled vehicle or aircraft, equipped with signs, placards or
banners, or with music or a musical device, or loud speaking equipment
for attracting attention, Fifty ($50.00) Dollars semi-annually in
advance for such vehicle or aircraft so used.
(d) Fence, Post and Structure Signs. For every person
engaged in the business of posting, stacking, tacking, fixing, painting
or stenciling any sign or any character upon any post, fence, building
or other structure, except billboards or advertising signboards One
Hundred (4100.00) Dollars per annum in advance per person so engaged.
(e) Every person carrying on the.business of advertising
for commercial purposes for which a monetary consideration is paid or
received, by means of a still or moving picture, or.any similar device,
Fifty (450*00) Dollars semi-annually for each such machine or similar
device; provided, however, that nothing in this Section contained shall
be deemed or construed,as.applying to theaters operating under a
theater license.
SECTION 28. AMUSEMENTS.
Every person transacting and carrying on the businesses
herein enumerated shall pay a license tax as follows:
(a) Movie Theaters and Concert Halls. Every person carry-
ing on the business of conducting a .concert hall, or a t heater contain
ing a permanent stage upon which moveable scenery and theatrical
appliances are used, where regular theatrical or vaudeville performances
are given, and to which an admission fee is charged, collected or
received; or conducting a moving picture theater where moving or motion
pictures are exhibited and an admission fee.is'charged, collected or.
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received, shall pay an annual license tax equal to Twenty (20¢) cents,
.per seat.
(b) Every person engaged in the business of carrying on any
theatrical, roving picture, concert, vaudeville, or variety show per-
formance in any public hall, club room, assembly hall or theater where
moveable scenery, theatrical appliances, musical, or moving picture
equipment are used,.whether or not an admission fee is charged, shall
pay a license tax of Ten ($10.00) Dollars per day, provided that
nothing in this Section contained shall be deemed or construed to
require the holder of a theater license to procure any additional
license to conduct, maintain, or carry on any theatrical, moving
picture, concert, vaudeville or variety show performance when such
performance is conducted at any such theater so licensed.
(c) Circuses. Every person engaged in the business of con-
ducting a menagerie circus, dog and pony show,, or any other show
held in a tent, under canvas cover,.or in a building, shall pay a
license tax of One Hundred ($100.00) Dollars for the first day, and
Twelve and 501100 ($12.50) Dollars for each succeeding day, where the
seating capacity is. less than two thousand (2,000) and One Hundred Fifty
($150.00) Dollars for the first day and Twenty-Five ($25.00) Dollars
for each succeeding day where the seating. capacity is more than two
thousand (2,000). Every person engaged in the business of conducting,
managing or carrying on a. side show, or after show to a circus, when
a separate fee not exceeding Ten (10¢) Gents is charged shall pay a
license tax of Five ($5.00) Dollars per day for each sideshow or after'
show. Every person carrying on the business of conducting, managing
or carrying on a sideshow or after show to a circus when a separate
fee exceeding Ten (100) Cents is charged shall pay a license tax of
Ten ($10.00) Dollars per day for each such side show or after show.
Every person carrying on the business of conducting or managing a
circus procession or parade and not. having a license .for conducting.,
managing or carrying on a circus within the limits of the Town of Los
Gatos, shall pay a license tax of Fifty (450-00) Dollars for each such
procession or parade. For the purpose of this Section, a "Circus" is
-l9-
hereby defined to be an exhibition or entertainment at which feats of
horsemanship, acrobatic feats, and trained or wild animals are ex-
hibited or displayed in the Town of Los Gatos, to which exhibition or
entertainment an admission fee is charged, and 3.ch exhibition or en-
tertainment is conducted, or managed or carried on by a person having
no regular established or fixed place of business in the Town of Los
Gatos, for the exhibition thereof. No license shall be required under
this subdivision when twenty five (25%) per cent of the gross proceeds
realized from the operation of the businesses referred to in this
subdivision is devoted to and actually,paid for any of the purposes
enumerated in section 7 (b) hereof.
(d) Carnivals. Every person engaged in the business of. -
conducting, managing or carrying on a carnival, whether conducted by
the owner, lessees, or managers,thereof, or under the auspices of any
lodge or society, shall pay a license tax of Ten ($10.00) Dollars per
week, or portion of week' .for each show.,: a xhibition space or concession.
For the purpose of this Section, "Carniaal"I shall be and is defined to
mean a collection of shows, exh bitions.,.feats of strength, merchandise
booths, games of skill, games of chance, wheels of fortune, presented
or offered upon the streets or vacant,property within the Town of Los
Gatos, other than circuses or.side :shows, or after shows as specified
in subdivision (c) of this Section,
(e) Arcade. Every person engaged in the business of con-
ducting, managing or carrying on an arcade shall pay a semi-annual
license tax of Twenty-Five ($25.00) Dollars. For the purpose of this
Section, an "Arcade" is defined to be one general enclosure in which
is conducted the business of operating amusement machines, such as coin
operated mechanical amusement devices,.pin-ball machines, phonographs,
kinetoscopes, projectoscopes, muscle testing machines, galvanic batteries,
lung testing machines, or any other instrument or machine of like
character having for its purpose the entertainment, education or amuse-
meet of the patron of such business. The license tax herein prescribed
shall be in addition to the taxes prescribed in subdivisions (f) and (g)
hereof.
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(f) Coin Operated Phonographs or Music Boxes. Every person
using or permitting to be used upon his premises any machine, device,
or apparatus, the operation or use of which is permitted, controlled,
allowed or made possible by the deposit or placing of any coin, plate,
disc, slug or key into any slot, crevice or other opening or by the
payment of any fee or fees for the purpose of producing music, shall
pay an annual license tax of Fifteen ($15.00) Dollars for each such
machine.
(g) Every person using or permitting to be used upon his
premises any machine, device or apparatus, other than described in
subdivi sion (f) hereof, and such as is mentioned and described in
subdivision (e) hereof, shall pay an annual license tax of Fifty ($50.00)
Dollars for each such machine.
(h) Replacement Fee. In the event any machine mentioned in
this Section, upon which an annual license has been obtained from the
Town of Los Gatos, is removed during the year for which said license is
in effect, upon surrender of the license and the payment of a fee-.,,of One
($1.00) Dollar, a license will be is"sued.to'cover any machine brought
in to replace such machine so removed,
(i) Dances. Every person carrying on the business of con-
ducting public dances at which an admission fee is charged, collected
or received, shall pay a license tax of Five ( 5.00) Dollars for each
dance with a maximum of Twenty Five ($2.5.00) Dollars per quarter; pro-
vided, however, that should: more than twelve such dances be conducted
by such person during any one quarter.thhen he shall pay, in addition
to all other license taxes required to be paid hereunder, the sum of
Five 05.00) Dollars for each such dance held.during a single quarter
in excess of twelve.
SECTION 29. ATHLETIC CONTEST. Every person transacting and
carrying on the businesses herein enumerated shall pay an annual license
tax as follows
(a) Endurance Contest. Every person carrying on the
business of promoting any endurance contest or exhibition which is to
last for more than one week, such as endurance contests in dancing.,
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walking, or other similar contests or exhibitions, shall pay a license
fee of Five Hundred,( 500.00)` Dollars per month, or fraction thereof,
in advance.
(b) Boxing and Wrestling Matches. Every person in the
business of conducting, managing.or promoting a boxing or wrestling
exhibition where an admission fee is charged, collected or received,
shall pay 'a license tag of Fifty. 050.00) Dollars for each such ex-
hibition with a maximum of Five Hundred:'($500.00) Dollars per year,
where the seating capscity,is one thousand (1,400) or less and Twenty
.Five ($25.00) Dollars additional for each exhibition with. a maximum
of Two Hundred and Fifty ($250.00) Dollars additional per year, for each
one thousand (1,000) seats, or fraction thereof, in excess of one
thousand (1,000) seats.
SECTION 30. AUCTIONEERS. Each auctioneer shall pay a semi-
annual license tax of Twelve and 50/100 ($12.50) Dollars.
SECTION 31. AUTOMOBILES AND AUTO COURTS. Every person
transacting and carrying on the businesses herein .enumerated shall pay
an annual license tax as follows:
(a) Auto Rentals. Every `person engaged in the business of
renting autos, trucks, or other vehicles without drivers, shall pay a
semi-annual license tax of Twelve and 501100 012450) Dollars per vehicle.
(b) Auto Trailer Camp. Every person engaged in the business
of conducting an auto trailer camp, or similar business at which stalls
for the parking of trailers are rented., shall pay a semi-annual license
tax of Fifteen 015.00) Dollars where there are ten (10) or less trailer.
parking stalls in such business aid an additional semi-annual license
tax of One 01.00) Dollar for each stall above ten (10).
SECTION 32. BILLIARD, POOL AND CARD ROOMS. Every person in
the business of operating, conducting or maintaining a billiard, pool
or card room containing billiard, pool, card, or other similar game
tables shall pay an annual license; tax of Twelve ($12.00) Dollars for
each such table operated:or maintained by him; provided that if such
person shall conduct some other. type of business in addition to the
conduct, maintenance and operation .of, such tables, whether or not such
-t2-
other business is conducted upon the same premises,,he shall be re-
quired to obtain a license and pay the tax specified for such other
business in addition to the license and tax specified herein, provided
further, however, that as to the business of operating, conducting or
maintaining a card room which operates not exceeding two (2) days in
any one week,the person so operating, conducting or maintaining such
business shall pay an annual license tax of Fifteen ($15.00) Dollars.
SECTION 33. BOARDING HOUSES.
Every person engaged in the business of operating a boarding
house +-shall pay an annual license tax of Five ($5.00) Dollars for the
first four (4) boarders and an additional annual license tax of One
01.00) Dollar for each person over four (4). For the purpose of this
Section, "Boarding House's shall refer to an establishment where meals
are regularly served or provided for regular boarders as distinguished
from a rooming house where rooms only are provided, or a hotel, where
transient guests and the general public are accommodated. Any person
required to obtain a license pursuant to the provisions of this
Section shall not be required to obtain a further license for the
operation of a hotel or rooming house on the same premises, provided
that any person licensed by the State, County or other Political Sub-
division as a boarding house for pensioners and who boards pensioners
exclusively, shall not be required to obtain a license hereunder.
SECTION 34. BOWLING ALLEYS.
Every person engaged in the business of conducting, managing
or carrying on a public bowling alley shall pay an annual license tax
of Twenty-Five ($25.00) Dollars for each such alley, provided, however,
that if such person shall also carry on any other business in addition
to the operation of said bowling alleys, whether or not said other
business shall be on the same premises, he shall be required to obtain
a license and pay the tax specified; for such other business in addition
to the license and tax specified herein.
SECTION 35. REAL ESTATE BROKERS AND REAL ESTATE AGENTS.
Every person transacting or carrying on the business of Real
Estate Broker or Real Estate Agent shall pay an annual license tax of
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•
0
Twenty-Five. ($25.00) Dollars.
No person other than the owner shall offer for sale, rent or
lease, advertise for sale, rent or lease, or post notices for sale,
rent or lease of real property located within the Town of Los Gatos,
unless and until said person has 'paid for and obtained the license
provided for in this section.
This section does not apply to persons engaged in the business
setforth above when such persons are the employees of licensees engaged
in such business.
SECTION 36. FERRIS WHEELS, MERRY-GO-ROUNDS AND SIMILAR DEVICES.
Every person engaged in the business of conducting, managing
or carrying on a ferric wheel, merry-go-round, scenic railway, swing,
whirling airplanes, or similar device where a fee is charged or collected
for carrying any persons thereon, shall pay a license tax of Fifty
050.00) Dollars per month in advance. For every person engaged in the
business of conducting, managing'or carrying on any ferris wheel,
merry-go-round, scenic railway, swing, whirling airplane, or similar
device where a fee is charged or collected for carrying any persons
thereon, and where the same is erected in any public park or amusement
park in the Town of Los Gatos, shall pay a. license tax of Seven and
50/100 (47.50) Dollars per quarter, provided that if such device'`is a
part of a circus or carnival and a license for the conduct of such
circus or carnival has been obtained as required hereunder, no separate
license shall be required for the conduct of the devices referred to
herein.
SECTION 37 HOSPITALS.
Every person carrying on the business of conducting, managing
or operating a hospital, rest.home, sanitarium, convalescent home, or
other similar establishments or institutions, shall pay a semi-annual
license tax of (a) Twelve and 50/100 ($12.50) Dollars or (b) One ($1.00)
Dollar per bed; whichever is larger, provided, however, that any such
hospital or sanitarium, which may be conducted or carried on by the Town
of Los Gatos or any other Political Subdivision, shall be exempt from
the payment of the license tax specified herein.
24-
C
SECTION 38. HOTELS AND ROOMING HOUSES, APARTTMNT HOUSES AND
MOTELS AND DWELLING GROUPS.
(a) Every person carrying on the business of conducting,
operating, or managing a hotel, rooming house, apartment house, motel
or dwelling group., shall pay an annual license tax of One and 50/100
(41.50) Dollars per.guest room, apartment, or dwelling unit, when
meals are served on the premises and One (41.00) Dollar per guest room
when no meals are served on the premises; provided, however, that where
such person carries on some other business in addition to the renting
of such rooms, apartments or dwelling units, whether or not such other
business shall be carried on in the same premises, he shall.be required
to obtain a license and pay the tax specified for such other business,
in addition to the license and tax specified herein, provided, further,
that any person required to obtain a license to operate a hotel shall
not also be required to obtain a license to operate a boarding house or
rooming house on the same premises.
(b) For the, purpose`of;this'Section the term "Hotel and/or
Rooming House" shall be defined as a building or portion thereof con-
taining six (6) or more guest` rooms used, designed or intended' to be
used, let, or hired out to be occupied, or which are occupied by.six
(6) or more individuals for compensation, whether the compensation for
hire be paid directly or indirectly.
The term 'Apartment House, Motel and/or Dwelling Group" shall
be defined as a building or portion thereof containing six (6) or more
units consisting of one (l) or more rooms designed for, intended for,
or occupied by one (1) or more persons doing cooking therein, or a group
of sic (6) or more detached or semi-detached dwellings occupying a
parcel of land in one (1) ownership and having any yard or court in
common, designed or intended to be used, let, or hired out to be occupied,
or which are occupied by six (6) or more individuals for compensation,
whether the compensation for hire be paid directly or indirectly.
SECTION 39. HOUSE AND STRUCTURE MOVER.
Every person engaged in the business of house or structure
mover shall pay an.annual license tax of Twenty-Five ($25.00) Dollars
-25-
and in addition, a tax of Twenty ($20.00) Dollars, in advance, for each
house or structure moved by him. For the purpose of this section, the
term "Structure" shall be construed to mean and include any building
having an interior volume exceeding two hundred (200) cubic feet and
built for the support, shelter or enclosure of persons, animals, chattels
or property of any kind, whether of a residential, commercial or in-
dustrial character, or any building appurtenant thereto.
SECTION 40. ITINERANT VENDORS.
Every person engaged in the business or occupation of an
itinerant vendor shall pay a license tax of Twenty Five ($25.00) Dollars
per day in advance. The words "Itinerant Vendor" shall be construed
to mean and include all persons, both principal and agent, who engage
in a temporary and transient business in the Town of Los Gatos, selling
goods, wares and merchandise with the intention of continuing said
business in said Town for a period of not more than ninety (90) days,
and who, for the purpose of carrying on such business, hires, leases
or occupies any room, building or structure for the exhibition or sale
of such goods, wares, or merchandise, or from which room, building, or
structure the sales shall be made or business solicited by means of
samples or delivery from house to house, and the person or firm so
engaged shall not be relieved from the provisions of this section by
reason of associating temporarily with any local dealer, trader, merchant,
or auctioneer, or by conducting such temporary or transient business in
connection with, or as a part of, or in the name of any local dealer,
trader, merchant, or auctioneer. The provisions of this section shall
not apply to commercial travelers or selling agents selling their goods
to dealers, whether selling.for present or future deliveries, by sample
or otherwise, nor to hawkers on the street, nor peddlers from vehicles,
nor to persons selling fruit, vegetables; butter, eggs, or other fruit
or ranch products.
SECTION 41. PEDDLERS 2 HAWKERS AND STREET VENDORS.
(a) Every person carrying on the business of a peddler of
cement, auto polish, flags, banners; balloons; canes, horns, trumpets,
musical or noisemaking instruments.of any kind, toys, badges, buttons,
-26-
shoestrings, hair pins, lead pencils, combs, souvenirs, or other items
of personal property shall pay a license tax of Two 02.00) Dollars
per day with a maximum of Seven and 50/100 07.50) Dollars per month.
(b) Every person engaged in the business of a peddler of
meat, game, butter, eggs, buttermilk,.ice cream, poultry, fish, fruit,
vegetables, bread, crackers, cake,-pies, or other bakestuffs intended
for use as food for human consumption, by means of any wagon or other
vehicle,.shall pay a semi-annual license tax of Twenty-Five ($25.00)
Dollars for each vehicle; by means of any hand or push cart, the sum
of Ten,:(10.00) Dollars semi-annual for each vehicle; by means of any
basket, tray or other container carried by hand, Ten ($10.00) Dollars
semi-annually.
(c) Every person carrying on the business of a peddler other
than specifically mentioned herein, shall pair a license fee of Five
(45.00) Dollars per day for each person.
(d) For the purpose of this section, a "Peddler" is defined
to_be and includes every person not having _a regularly established.
place of business. in the Town of Los Gatos, who travels from place to
place, or has a stand upon any public street, alley or other public
place, doorway of any building, uninclosed or vacant lot, or parcel`
of land, who sells or offers for sale any goods, wares or merchandise
in his possession.
SECTION 42. SOLICITORS.
(a) Every person conducting the business of solicitor shall
pay a semi-annual license tax of Twenty-Five Dollars in advance. This
section shall not apply to persons engaged.in.,the business of solicitor
when such persons are the"employees of licensees engaged in such business,
(b) For the purpose of this section "Solicitor" is defined to
be one whoengages in the business'of going from house to house, place
to place, or in or along the streets within the Town of Los Gates,
selling or taking orders for, or offering to sell or take orders for,
goods, wares, merchandise, advertising, or other thing of value for
future delivery, or for services to be performed in the future.
_27-
SECTION 43. JUNK DEALERS AND COLLECTORS.
(a) Every person engaged in the business of conducting, or
managing the business of junk dealer shall pay a semi-annual license
tax of Fifty 050.00) Dollars in advance. For the purpose of this
section, the term "Junk Dealer" is defined to be any person, firm or
corporation having a fixed place of business in the Town of Los Gatos,
engaged in or carrying on the business of buying or selling, either at
wholesale or retail, any old rags; sacks, bottles cans, papers, metals,
or other articles of junk,
(b) Every person engaged in the business of junk collector
shall pay a semi-annual license tax of Ten ($10.00) Dollars for each
vehicle employed in such business. For the purpose of this ordinance
the term ttJunk Collector" is defined to be any person having no-fixed
place of business in the Town of Los Gatos, engaged in or carrying on
the business of collecting, buying or selling any old rags, sacks,
bottles, cans, papers, metals, or other articles of junk.
SECTION 44. LUNCH WAGONS.
Every person engaged in the business., of operating or carry
ing can a lunch wagon in or upon any lot, public street, alley, or other
public place, doorway, or any room or building for the sale of non-
alcoholic drinks, tamales, beans, sandwiches, ice cream,,..or other food
or drink intended for human consumption shall pay a license tax of Two
02.00) Dollars per day in advance with a maximum of.Ten 010.00)
Dollars per month.
SECTION 45, MUSEUM.
Every 'person carrying on the business of conducting a museum
where curiosities or objects of interest connected with science, art
or literature are exhibited or displayed, and an admission is charged
or collected, or a museum of anatomy figures, etc. whether or not a fee
for admission is charged, shall pay a license fee of
Dollars per month in advance; provided,however, that
not apply to those museums carried on as part of the
Lions of schools, churches, or other similar groups,
to those museums maintained by City, State, or other
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Thirty (430.00)
this section does
regular institu-
nor does it apply
Political Sub
divisions, or by a recognized science, art or literature group.
SECTION 46. PERSONAL PROPERTY BROKERS.
Every person conducting, managing or carrying on the business
of Personal Property broker shall pay an annual license tax of Twenty
Five ($25.00) Dollars in advance. For the purpose of this ordinance,
the term "Personal Property broker't shall be construed to mean and in-
clude every person conducting, managing or carrying on the business of
loaning money, either for himself or for any other person, firm or
corporation, upon any personal property or personal security, or
purc4a-sing personal property and reselling or agreeing to resell such
articles to the vendor or their assignees at prices previously agreed
upon; provided that nothing in this section contained shall be deemed
or construed to apply to the loaning of money on personal property or
personal security by any bank authorized so to do under the laws of
the State of California.
SECTION.47. PHOTOGRAPHERS TRANSIENT).
Every person carrying on the business of photographer who
has no fixed place of business within the Town of Los Gatos, shall pay
a license tax of Fifty Dollars ($50.00) a year in advance.
SECTION 48. SHOOTING GALLERIES.
Every person conducting, managing or carrying on the 'business
of a shooting gallery or range, shall pay a semi-annual license tax of
Twenty-Five ($25.00) Dollars®
SECTION 49. SKATING RINKS.
Every person engaged in the business of operating or con-
ducting a skating rink, shall pay a semi-annual license tax of Fifty
($50.00) Dollars.
SECTION 50. TAXI-CABS.
Every.person,engaged'in the business of operating a taxicab
or taxicabs within the Town of Los Gatos, in addition to any other
license or tax, shall pay an annual license tax as follows:
One Taxicab $ 75,00
Two Taxicabs 150®00
For each additional
Taxicab 25.00
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SECTION 51. TRUCK AND BUS TRANSPORTATION,
(a) Every person engaged in the business of delivering or
selling meats, fruits, vegetables, or any other foodstuffs, or any
other goods, wares or merchandise by means of or from a vehicle, other
than a:peddler, and having no fixed place of businessin the Town of
Los Gatos, shall pay a separate semi-annual license tax of Twelve and
50/100 ($12.50) Dollars for each vehicle, provided, however, that this
Section shall not apply to any person who delivers or sells by means
of or from a vehicle not more than two times in any one quarter.
(b) Every person conducting, managing or carrying on a
business of running, driving, or operating any automobile, automobile
truck, or any other motor propelled vehicle, used for the transpor-
tation of baggage, express or freight, household goods, merchandise,
or materials, for hire, and which vehicle receives or discharges such
baggage, express, freight, household goods, merchandise or other
materials at points within the Town of Los Gatos, and whether such
vehicle operates over a regular route and between fixed termini, or
not, shall pay a license tax as follows:
For one (1) such vehicle of not more than one and one-half
W) tons capacity, a semi-annual license tax of Ten ($10.00) Dollars.
For each additional vehicle of not more than one and one-
half (1j) tons capacity, a semi-annual license tax of Five ($5.00)
Dollars.
For each additional ton'or fraction thereof over one and
one-half (1) tons, a semi-annual license tax of Five ($5.00) Dollars
per ton.
In determining the capacity of any such vehicle, the manu-
facturer's rated capacity shall be used.
SECTION 52. TRADING STAMPS.
Every,person carrying on the business of selling trading
stamps, or acting as an agent in the distribution thereof, shall pay a
semi-annual license tax of Fifty (450.00) Dollars; provided, however,
that this section shall not be applicable to retailers within the Town
of Los Gatos, who use such stamps when selling their merchandise.
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SECTION 53. LAUNDRIES AND LAUNDERETTES
Every person transacting or engaging in `a laundry or laun-
derette business in the Town.of Los Gatos shall pay an annual license
tax of Twenty-Five ($25.00) Dollars.
SECTION 54.
The owner, driver or operator of each and every vehicle used
in the Town of Los Gatos for the collection_or'delivery of laundry`
work which said vehicle is not run in connection with any laundry
having a fixed place of business in said Torn shall pay a semi-annual
license tax of Twenty ($20.00) Dollars, and it shall be unlawful for
any person to drive.or use a vehicle in said. Town for the collection
or delivery of laundry work.if said vehicle is not run in connection
with a laundry having a fixed place of business in,said Town unless
said license has been paid.
SECTION 55.
Every person not having a fixed place of business in said
Town and engaged in the business of collecting or delivering clothes
or other wearing apparel; carpets, rugs, draperies, upholstery and
furniture for dyeing, renovating or cleaning shall pay a license tax
of Twenty ($20.00) Dollars semi-annually.
SECTION 56.
Every person engaged in the business of operating, maintain-
ing or letting the use of any coin-operated weighing machine; or coin-
operated vending machine for the dispensing of goods, wares or mer-
chandise or other tangible property within the Town of Los Gatos shall
pay an annual license tax as follows:
(a) For each one cent (1¢) weighing machine, One ($1.00)
Dollar per year.
(b) For each one cent (1¢) vending machine where the value
of the product does not exceed one cent(.1¢), One ($1.00) Dollar per
year.
(c) For each five cent (5¢) vending. machine where the value
of the product vended does not exceed five (5¢`) cents, Two ($2.00)
Dollars per year.
X31_
(d) For all other types of :vending machines, Five ($5.00)
Dollars per year for.each vending machine.
The provisions of this Section shall not apply to machines
which are entirely owned by the owner or operator of the premises where
installed and said person is otherwise licensed under the provisions
of this Ordinance.
SECTION 57., ENFORCEMENT.
It shall be the duty of the Collector and the Collector is
hereby directed to enforce each and all of the provisions of this
Ordinance.
The Collector in the exercise of the duties imposed upon him
hereunder, and acting through his deputies or duly authorized assistants,
shall examine or cause to be examined all places of business in the
Town to ascertain whether the provisions of this ordinance have been
complied with.
The Collector and each and all of his assistants and any
police officer shall have the power and authority to enter, free of
charge, and at any reasonable time, any place of business required to
be licensed herein, and demand an exhibition of its license certifi-
cate. Any person having such license certificate theretofore issued,
in his possession or under his control, who wilfully fails to exhibit
the same on demand, shall be guilty of a misdemeanor and subject to
the penalties provided for by the provisions of this ordinance. It
shall be the duty of the Collector and each of his assistants to cause
a complaint to be filed against any and all persons found to be
violating any of said provisions.
SECTION 58. LICENSE. A DEBT.
The amount of any license tax and penalty iffiposed by the
provisions of this ordinance shall be deemed a debt to the Town of
Los Gatos, and any person carrying on any business without first having
procured a license from said Town so to do shall be liable to an action
in the name of said Town in any court of competent jurisdiction, for
the amount of license tax and penalties imposed on such business.
SECTION 59.
The conviction and imprisonment of any person for engaging
-32-
•
•
in any business without first obtaining a license to. conduct such
business shall not relieve such person from paying the license tax to
conduct such business, nor shall the payment of any license tax prevent
a criminal prosecution for the violation of any of the provisions of
this ordinance. All remedies prescribed hereunder shall be cumulative
and the use of one or more remedies by the Town shall not bar the use
of any other remedy for the purpose of enforcing the provisions 'hereof,
SECTION 60. PENALTY FOR VIOLATION.
Any person violating any of the provisions of this ordinance
or knowingly or intentionally misrepresenting to any officer or
employee of this Town any material.fact in procuring the license or
permit herein provided for shall be deemed guilty of a misdemeanor,
and upon conviction thereof shall be punishable by a fine of not more
than Five Hundred ($500.00) Dollars, or by imprisonment in the County
Jail for a period of not more than six months, or by both such fine
i
and imprisonment.
SECTION 610. SEVERABILITY.
If any section, subsection, sentence, clause, phrase or
portion of this ordinance is for any reason held to be invalid or un-
constitutional by the decision of any court of competent jurisdiction,
such decision shall not affect the validity of the remaining portions
of this ordinance. The Town Council of this Town hereby declares
that it would have adopted this ordinance and each section, subsection,
sentence, clause, phrase or portion thereof, irrespective of the fact
that any one or more sections, subsections, clauses, phrases, or
portions be declared invalid or unconstitutional.
SECTION 62.
This ordinance shall be published once in the Los Gatos
Times--Saratoga Observer, a newspaper of general circulation; printed
and published in the Town of Los Gatos.
10
•
PASSED AND ADOPTED AS AN ORDINANCE OF THE TOWN OF LOS GATOS,
CALIFORNIA, at a regular meeting of the Town Council thereof, held on
the 5th day of December , 19 55 , by the following vote:
AYES: COUNCILMEN
, Ao~
L
0
NOES: COUNCILMEN 17
ATTEST:
{
RK
-34-
iNDEx
Section
Accountant
25
Additional Power of Collector
14
Advertising
27
Advertising Counsel
25
Amusements
28
Amusement Machines
28 (e)
Apartment Houses
38
Appeal
13
Appliance Maintenance, Repair s Installation Men
25
Applica.tion. - Contents of License
8
Application i'or First License, Written Statement Upon
9
Appraiser
25
Arcade
28 (e)
Architect
2'-
Artist
25
Assayer
25
Athletic Contest
29
Attorney-at-Law
25
Auctioneers
30
Auditor
25
Auto Rental
31 ( a )
Automobile Trailer Camps & Courts
31 (b)
Bacteriologist
25
Billiard Room
32
Boarding Houses
33
Bowling Alleys
34
.Boxing Matches
29 (b)
Broker, Stock or Bond
25
Bus Transportation
51
Business
1 (b)
Card ?doom
32
Carnivals
28 (d)
Chemist
25
INDEX
Section
Chiropodist
25
Chiropractor
25
Circus
28
(c)
City or Tow-n
1
( f )
Cleaning, Dyeing & :Renovating
55
Collector
1
(e)
Concert Hall
28
(a.)
Contractor: Building, Electrical, Plumbing, etc®
26
Convalescent Home
37
Dance-
28
(1)
Definitions
1
Dentist
25
Designer or Decorator
25
Detective or Investigative Personnel
25
Draftsman
25
Drugless Practitioner
25
Duplicate License
17
Dwelling: Groups
38
Effect of Ordinance on Past ?fictions & Obligations
Previously Accrued.
4
Electrologist
25
Endurance Contests
29
(a)
Enforcement
57
Engineer: Civil, o'y,ining, Electrical, etc®
25
Engraver
25
Exemptions
7
:Exemptions - Charitable, Non-Profit, etc.
7
(b)
Exemptions,-Claim for
7
(d)
Exemptions, Constitution or Statutes of the United States
or of the State of California.
7
(a)
Exemptions - Home Occupations
7
(c)
Exemptions, License
7
(f)
Exemptions, Other
7
(e)
INDEX
Exemptions, Revocation
Failure to File Statements or Corrected Statements
Feed, Grain & Fruit Broker
Ferris Wheels
Fixed Place of :Business
Geologist
Gross Receipts
Hawkers
Home Furnishing Maintenance, aepair & Installation Men
Home, 0-ccupation
Hospitals
Hotels
House and. Structure Mover
Illustrator or Show Cara
Itinerant Vendor
Janitorial & Building Maintenance Men
Jobbing Business
Junk Dealers & Collectors
Landscape Architect or Gardener
Lapidary
Laundries and Launderettes
License. - t? Debt
License Required
License Tax - How and When. Payable
Lithographer
Lunch Wagons
Masseuse or Masseur
Merry-Go-Rounds
Motels
Movie Theaters
Music Boxes
iv'iu s eurr,
Section
7 (g)
12
25
36
1 (k)
25
1 (c)
41
25
1 (1),7(c)
37
38
39
25
4o
25
1 (i)
43
25
25
53, - 54
58 - 59
5
19
25
44
25
36
36
28 (a)
28 (f)
45
w
INDEX
Section
oculist, optician or optometrist
25
osteopath
25
Peddlers
41
Penalties for Failure to Pay Tax When Due
20
Penalty for Violation
60
Person
1
(a)
Personal Property Broker
46
Phonographs
28
(f)
Photographers (Transient)
47
Phys-laian
23
Pool Room
32
Posting and Keeping Licenses
18
Quarter
1
(g)
Radio and Television Maintenance, Repair & Installation Men
25
Rate of Taxes
22
- 24
Real Estate Broker and Agents
35
Renewal of License, Written Statement Upon
10
Rest Homes
37
Retail Business
1
(A
Revenue Measurer
2
Rooming houses
38
Sanitarium
37
Scenic Railway
36
Separate Licenses
6
Severability
61
Shooting Galleries
48
SkatlnE Rinks
49
Solicitors
42
Statement not Conclusive
11
Street Vendors
41
Substitute for Other :Revenue Ordinances
3
Surgeon
25
Surveyor
25
• ~ Y
4
a
INDEX
Section
Swing
36
Taxicabs
50
Taxidermist
25
Trading Stamps
52
Transfer of License, P.mended License for Changed Location
15
Truck Delivery or Transportation
51
Unex-oared Licenses Heretofore Issued
16
Unlawful Susinesses
21
Vehicle
1
(d)
Venaing Machines
56
Veterinarian
25
Weighin,p• Machines
56
(a)
Whirling Airplanes
36
Whosesale Lusiness
1
(h)
Wrestling Matches
29
(b)
Written Statement Upon Application for First License
9
Written Statement Upon Renewal of License
10
X-Ra.,v, Dental or Medical La.borator
25