Ord 1599 - REVISING BUSINESS LICENSE TAXESORDINANCE NO. 1599
AN ORDINANCE OF THE TOWN OF LOS GATOS
REVISING BUSINESS LICENSE TAXES
THE TOWN COUNCIL OF THE TOWN OF LOS GATOS ORDAINS:
Articles I and II of Chapter 15 of the Town Code are hereby amended to read as
follows:
Sec. 15 -1. Definitions
Article I. In General
For the purposes of this chapter, the following words and phrases shall have the
meanings respectively ascribed to them by this section:
"Business" means professions, trades and occupations and every kind of calling
carried on for profit or livelihood.
"Fixed place of business" means 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.
"Gross receipts" means 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 employ -
ment 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 such term 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 purchaser without any deduction therefrom
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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 such term 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 recission of the contract of sale as is refunded either in
cash or by credit.
"Home occupation" means 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 such dwelling, no display, no
advertising and no selling of a commodity upon the premises.
"Jobbing business" means any business conducted solely for the purpose of selling
goods, wares or merchandise in job lots to wholesale merchants for resale at whole-
sale to the trade by such wholesale merchants.
"Person" means any domestic or foreign association, syndicate, joint stock
corporation, partnership of every kind, club, business or common law trust, society,
and individual transacting and carrying on any business in the Town.
"Quarter" means 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.
"Retail business" means any business conducted for the purpose of selling, or
offering to sell, any goods, wares or merchandise, other than as a part of a "whole-
sale business" and "jobbing business."
"Vehicle" means any 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.
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"Wholesale business" means any 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 such retail merchants.
Sec. 15 -2. Chapter for revenue purposes
This chapter is enacted solely to raise revenue for municipal purposes, and is not
intended for regulation.
Sec. 15 -3. Required_- Genera
There is imposed upon the businesses, trades, professions, calling and occupa-
tions specified in this chapter license taxes in the amounts prescribed, and it shall
be unlawful for any person to transact and carry on any business, trade, profession,
calling or occupation in the Town without first having procured a license from the Town
so to do or without complying with all applicable provisions of this chapter.
Sec. 15 -4. Same - Branch establishments, separate locations and two or more
businesses at same location.
A separate license shall 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 carry on
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
incidental to, a business licensed under the provisions of this chapter shall not be
separate places of business or branch establishments.
Sec. 15 -5. Certain businesses exem t from certain requirements of chapter.
(a) Nothing in this chapter shall be deemed or construed to apply to any person
transacting and carrying on any business exempt by virtue of the Constitution or appli-
cable statutes of the United States, or of the state, from the payment to the Town of
the taxes set out in this chapter.
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(b) The provisions of this chapter shall not be deemed or construed to require the
payment of a license tax 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 indirectly, by any person; 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, whenever the
receipts of any such entertainment, concert, exhibition or lecture are to be
appropriated 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 associa-
tion, 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 person; provided, that nothing in this section shall be deemed to
exempt any such organization or association from complying with any other provisions of
this code or any other ordinance of the Town requiring a permit from the Town Council
or any commission or officer of the Town to conduct, manage or carry on any profession,
trade, calling or occupation.
(c) Every person commencing, transacting and carrying on in the Town any business
in a home, whose annual gross receipts from such business are five hundred dollars or
less, shall be exempted from the payment of a license tax under this chapter, but shall
be required to obtain and display a license and shall pay a license fee of ten
dollars. Where the annual gross receipts from such business exceeds five hundred
dollars the license tax as imposed in this chapter shall apply.
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(d) No public utility making franchise payments to the Town shall be subject to
the provisions of this chapter.
Any person claiming an exemption pursuant to this section shall file a verified
statement with the tax and license collector stating the facts upon which such
exemption is claimed, and shall furnish such other information and documentary evidence
as the tax and license collector may require in connection with such claim for
exemption.
The tax and license collector, upon a proper showing contained in the veri-
fied statement, and upon receipt of other information and documentary evidence required
in connection with such claim for exemption, shall issue a license to such person
claiming exemption under this section without payment to the Town of the license tax
required by this chapter.
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
in this section.
(e) The provisions of this chapter do not require the payment of a business license
tax by charitable, nonprofit corporations recognized by the f=ranchise Tax Board and
granted California tax exemptions as such, attributable to business activities
conducted in the course of and in conjunction with community -wide events such as the
annual Christmas Parade, Cultural Festival, Cat's hill Race or Dammit Run, when the
event has the specific approval of the Town Council and when the proceeds of the
business activity are entirely devoted to the purposes of the organization.
Sec. 15 -6. Application
Every person required to have a license under the provisions of this chapter shall
make application for the same to the Tax and License Collector.
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Such application shall furnish all information required to enable the Tax and
License Collector properly to classify the business of the applicant, and determine the
proper license tax to be paid by such applicant. Each applicant for a license shall
properly fill in one such application, sign the same and certify, under the penal-
ties of perjury, that the contents thereof are true and correct; or sign and swear to
the same before the Tax and License Collector, a deputy collector, or some other person
authorized to administer oaths. The Tax and License Collector and his /her deputies and
and assistants are authorized to administer oaths in all matters pertaining to the
duties of their respective offices. The completed applications shall be submitted to
the Tax and License Collector who shall compute the proper amount of the license or
registration tax.
Sec. 15 -7. Statements required u on application for on final license.
(a) Upon a person making application for the first license under this chapter, 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 to some other sliding
scale, such person shall furnish to the Tax and License Collector, for his /her guidance
in ascertaining the amount of license tax to be paid by the applicant, a written state-
ment upon a form provided by the Tax and License Collector, signed by him /her and
certified under penalties of perjury to be true and correct, or sworn to before the Tax
and License Collector, his /her 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 gross receipts, the applicant shall estimate the amount of gross receipts for
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the period to be covered by the license for the purpose of determining the licensing
bracket which will be applicable to him /her for the period to be covered by the license
to be issued. Such estimate, if accepted by the Tax and License Collector as
reasonable, shall be used in determining the amount of license tax to be paid by the
applicant. The tax so determined shall be tentative only and such person shall, by not
later than January thirty -first next following the period for which the license was
issued, furnish the Tax and License Collector with a certified or sworn statement upon
a form furnished by the collector, containing the data 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 ascertained and paid in the manner
provided in this chapter, after deducting from the payment found to be due the amount
paid at the time such first license was issued. The Tax and License Collector shall
not issue to any such person another license for the same or any other business until
such person shall have furnished to him /her the written statement and paid the license
tax as required in this chapter.
(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 Tax and License Collector for his /her guidance in ascertaining the amount of
license tax to be paid, a certified or sworn statement upon a form provided by the Tax
and License Collector setting forth 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 or the number of seats, chairs, rooms, tables or other units used or
involved in such person's business as of the time of filing such appli-
cation. Such person shall thereupon pay the required license tax in advance, computed
in accordance with the information contained in such statement.
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Sec. 15 -5. Same - Upon renewal of license
(a) The applicant for 'the renewal of license under this chapter shall submit to the
Tax and License Collector, for his /her guidance in ascertaining the amount of the
license tax to be paid by the applicant, a written statement upon a form to be provided
by the Tax and License Collector, sworn to before the collector, his /her deputies or
assistants or 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
Tax and License Collector to enable him /her to ascertain the amount of the license tax
to be paid by such applicant pursuant to the provisions of this chapter, and such
statement shall be used as the basis for determining the amount of license tax to be
paid by the applicant for the renewal period.
(b) Where the license tax to be paid under this chapter is based upon gross
receipts, only one such statement need be filed during any calendar year (unless the
Tax and License Collector requires a corrected statement to be filed), which statement
shall be filed as provided in Section 15 -7 and on or before the thirty -first day of
January of each year. The annual statement shall include both estimates for current
year gross receipts and the actual amount of prior year gross receipts.
Sec. 15 -9. Same - Conclusiveness of information; verification
No statement required to be filed under this chapter shall be conclusive as to the
matters set forther therein, nor shall the filing of the same preclude the Town from
collecting by appropriate action such sum as is actually due and payable under this
chapter. Such statement and each of the several items therein contained shall be
subject to audit and verification by the Tax and License Collector, his /her deputies,
or authorized employees of the Town, who are authorized to examine, audit and inspect
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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 tax due.
All licensees, applicants for licenses and persons engaged in business in the Town
shall permit an examination of such books and records for the purposes set out in this
section.
Sec. 15-10. Same w Information to be confidential
Any information furnished or secured pursuant to Sections 15 -7, 15 -8, or 15 -9 shall
be confidential. Any unwarranted disclosure or use of such information by any officer
or employee of the Town shall constitute a violation of this chapter and such officer
or employee shall be subject to the penalty provisions of this Code.
Sec. 15-11. Same - Extension of time for filing; com romise of claims.
In addition to all other powers conferred upon him /her, the Tax and License
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 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 Town Council, to compromise any claim as to the amount of
license tax due under this chapter.
Sec. 15-12. Same Failure to file
If any person fails to file any required statement within the time prescribed, or
if, after demand therefor is made by the collector, he /she 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 /she 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 the Town, postage prepaid, addressed to the person so assessed at
his /her last known address. Such person may, within ten days after the mailing or
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serving of such notice, make application in writing to the collector for a hearing on
the amount of the license tax. If such application is not made within the time
prescribed, the amount set by the collector shall be final. If such application is
made, the collector must cause the matter to be set for hearing within thirty days
before the Town Council. The collector shall give at least ten days notice 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, 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 being shown.
Sec. 15 -13. Taxes - When 2ayable
Unless otherwise specifically provided, all annual license taxes under the
provisions of this chapter shall be due and payable in advance on the second day of
January of each year; provided, 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. For the calendar year 1984 only, all annual.license
taxes shall be due and payable in advance on the first day of February.
Except as otherwise provided, license taxes under this chapter, other than annual,
shall be due and payable as follows:
(a) Monthly license taxes shall be due and payable on the first day of each month
in advance.
(b) Weekly license taxes shall be due and payable on Monday of each week in
advance.
(c) Daily license taxes shall be due and payable each day in advance.
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Sec. 15-14. Same - Pa me t for delin uent a ment.
For failure to pay a license tax under this chapter when due, the Tax and License
Collector shall add a penalty of twenty -five per cent of such license tax on the last
day of each month after the due date thereof; provided, that the amount of such penalty
to be added shall in no event exceed one hundred per cent of the amount of the license
tax due. 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.
Sec. 15-15. Same - To be prorated
In all cases, the applicant shall, upon filing his /her application, pay the
prescribed minimum license fee in advance to cover the remaining portion of the current
license period. However, in this connection, all fees with the exception of those paid
pursuant to the gross receipts schedules shall be prorated to the nearest quarter of a
year.
qPr_ If;-1A_ gamP - Tn hP a rlpht to the Tnwn_
The amount of any license tax and penalty imposed by the provisions of this chapter
shall be deemed a debt to the Town and any person carrying on any business without
first having procured a license from the Town so to do shall be liable to an action in
the name of the Town, in any court of competent jurisdiction, for the amount of license
tax and penalties imposed on such business.
Sec. 15-17. Issuance; contents
Upon the payment of the required license tax under this chapter, the Tax and
License Collector shall issue to a person making application under this chapter a
license which shall contain the name of the person to whom the license is issued, the
business licensed, the place where such business is to be transacted and carried on,
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the date of the expiration of such license and such other information as may be
necessary for the enforcement of the provisions of this chapter.
Sec. 15-18. Term.
All licenses issued under this chapter shall expire, unless renewed, on or before
the date on which the license tax is payable next succeeding the issuance or last
renewal of such license.
Sec. 15-19. Posting and_keepin�g
All licenses under this chapter shall 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 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, shall keep the license upon his person at all times
while transacting and carrying on such business, or if issued under Section 15-69, then
the license shall be displayed prominently in the vehicle.
Sec. 15 -20. Transferability
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 therefor
and the payment of a fee of ten dollars. 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 ten dollars, have the license amended to
authorize the transacting of such business under such license at some other location to
which the business is or is to be moved.
Sec. 15-21. Duplicates
A duplicate license may be issued by the collector to replace any license
previously issued hereunder, which has been lost or destroyed, upon the licensee filing
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an affidavit attesting to such fact, and at the time of filing such affidavit paying to
the collector a duplicate license fee of ten dollars.
Sec. 15 -22. Appeals
Any person aggrieved by any decision of an administrative officer or agency with
respect to the issuance or refusal to issue any license under this chapter may appeal
to the Town Council by filing a notice of appeal with the Town Clerk. The Town 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 serving it personally,
or by depositing it in the United States Post Office at the Town, postage prepaid,
addressed to such person at his last known address. Said hearing may be continued from
time to time by the Town Council upon good cause therefor being shown.
Sec. 15 -23. Chapter to be substitute for other revenue measures of Town.
Any person required to pay a license tax for transacting and carrying on any
business under this chapter shall be relieved from the payment of any license tax for
the privilege of doing such business which is required under any other provision of
this Code or any other ordinance of the Town, but shall remain subject to the
regulatory provisions of such other provision. This section shall not apply to
inspection fees.
Sec. 15-24. Chapter not to authorize conduct of unlawful business.
No license issued under the provisions of this chapter shall be construed as
authorizing the conduct or continuance of any illegal or unlawful business.
Sec. 15-25. Enforcement; right of entry
It shall be the duty of the Tax and License Collector to enforce all of the
provisions of this chapter.
The Tax and License Collector in the exercise of the duties imposed upon him /her
under this chapter, and acting through his /her deputies or duly authorized assistants,
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shall examine or cause to be examined all places of business in the Town to ascertain
whether the provisions of this chapter have been complied with.
The Tax and License Collector and each of his /her 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 under this chapter, and
demand an exhibition of its license certificate. Any person having such license
certificate theretofore issued in his /her possession or under his /her control, who
wilfully fails to exhibit the same on demand, shall be guilty of a violation, and
subject to the penalties of this chapter. It shall be the duty of the Tax and License
Collector and each of his /her assistants to cause a complaint to be filed against any
person found to be violating this chapter.
Sec. 15 -26. Remedies cumulative
The conviction and imprisonment of any person for engaging 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
chapter. All remedies prescribed in this chapter 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 of this chapter.
Article II. Schedule
Sec. 15-27. Gross receipts tax
Every person doing business in the Town, except those persons whose business is
taxed under the terms of Section 1528 shall pay an annual license tax based on the
gross receipts of the business. The tax is levied according to one or both of the
following schedules. When the business activities of one person, taxable under the
provisions of this section, involve both retail and manufacturing, wholesaling or
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jobbing transactions, the total gross income is apportioned between the two schedules,
according to its source.
Retailing
At Least But Less Than
$ 0
$ 50,000
50,000
100,000
100,000
150,000
150,000
200,000
200,000
250,000
250,000
300,000
300,000
350,000
350,000
400,000
400,000
450,000
450,000
500,000
500,000
600,000
600,000
700,000
700,000
1300,000
300,000
900,000
900,000
1,000,000
1,000,000
1,100,000
1,100,000
1,200,000
1,200,000
1,300,000
1,300,000
1,400,000
1,400,000
1,500,000
1,500,000
1,600,000
1,600,000
1,700,000
1,700,000
1,300,000
1,300,000
1,900,000
1,900,000
2,000,000 & above
Tax
$ 50.00
75.00
100.00
125.00
150.00
175.00
200.00
225.00
250.00
275.00
300.00
325.00
350.00
375.00
400.00
425.00
450.00
475.00
500.00
525.00
550.00
575.00
600.00
625.00
650.00
Manufacturin Wholesaling and Jobbing_
At Least
But Less Than
Tax
$ 0 $ 200,000 $ 100.00
200,000 300,000 125.00
300,000 400,000 175.00
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At Least
But Less Than
Tax
400,000
500,000
225.00
500,000
600,000
300.00
600,000
800,000
375.00
800,000
1,000,000
450.00
1,000,000
1,200,000
525.00
1,200,000
1,400
600.00
1,400,000
1,600,000
675.00
1,600,000
1,800
750.00
1,800,000
2,000,000
825.00
2
2
900.00
2,500,000
3,000,000
975.00
3
3,500,000
1,050.00
3,500,000
4,000,000
1,125.00
4,000,000
4,500,000
1
4,500,000
5,000,000
1
5,000
5,500,000
1,350.00
5,500
6,000,000
1,425.00
6,000,000
6,500,000
1,500.00
6,500,000
7,000,000
1,575.00
7,000,UOO
7,500,000
1,650.00
7,500,000
8,000,000
1,725.00
8,000,000
8,500,000
1,800.00
8,500
9,000,000
1,875.00
9,000,000
9,500,000
1,950.00
9,500,000
10,000,000
2,025.00
10,000,000
10,500,000
3,000.00
10
11,000
3,075.00
11
11,500
3,150.00
11,500,000
12,000,000
3,225.00
12,000
3,225.00 plus $50.00
for each $500,000
or fraction thereof
in excess of
$12,000,OOO
Sec. 1528. License taxes for specified businesses.
Every person doing any of the kinds of business specified in the subdivisions of
this Section 1528 shall pay the business license tax specified in such subdivision.
The fees are annual unless otherwise specified.
Sec. 1528.02. Advertising Signs.
Signposting and painting ........... ............................... $280.00
Sec. 15- 28.04. Amusements.
Shows, concerts, et cetera (per day) 28.00
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Circuses, menageries, et cetera:
Less than 2,000 seating capacity
First day ...................................................
Each succeeding day .......... ...............................
More than 2,000 seating capacity
First day ................ ...............................
Each succeeding day .......... ...............................
Side shows (per day):
Entrance fee not exceeding $.10 .............................
Entrance fee exceeding $.10 .. ...............................
Circus procession or parade (each) . ...............................
Carnivals (per day) .............................................. .
Ferris wheels, merry -go- rounds, et cetera (per month) .............
Public dances (per dance) .........................................
Sec. 1528.05. Apartment Rental (per unit).
The term "apartment" includes all buildings of
groups of buildings on the same premises, com-
posed of a total of three or more dwelling units ..................
Sec. 15-28.06. Auctioneers . ................. ....................
Sec. 15- 28.08. Billiard and Pool Rooms (per table) ..................
Sec. 1528.10. Boardinghouses.
Boardinghouses licensed by the state or county as
boardinghouses for pensioners, and who board pen-
sioners exclusively, are exempt from the business
license tax.
For first four boarders ...... ...............................
For each person over four .... ...............................
Sec. 15-28.12. Cleaning and Dyeing Laundry Delivery.
Vehicles (annual, per vehicle) ..... ...............................
The tax applies to those who have no fixed place
of business in the town.
Sec. 1528.14. Contractors (annual).
A separate fee for each type of work activity,
such as general engineering, building, plumbing,
plastering, painting, masonry, termite, service,
installation or other specialty, in addition to
any sales or jobbing license fee ... ...............................
Sec. 1528.16. Hospitals, Rest Homes, Etc.
Annual, or .. ............... ...............................
Per bed, if that is larger ... ...............................
Sec. 1528.18. Hotels and Motels (annual, per guest room). ..........
Business activities other than renting rooms,
conducted in connection with a hotel, are
taxed separately.
Sec. 1528.20. House Movers.
Annual license .............. ...............................
Additional per structure moved ..............................
Sec. 1528.22. Itinerant Photographers. ............................
Sec. 1528.24. Itinerant Vendors (daily). ...........................
The words "itinerant vendor" mean any person, both
principal and agent, who engages in a temporary and
transient business in the Town selling goods, wares
and merchandise with the intention of continuing such
280.00
35.00
420.00
70.00
14.00
28.00
140.00
28.00
140.00
14.00
$ 5.00
75.00
35.00
$ 14.00
3.00
112.00
$112.00
$ 70.00
5.00
$ 5.00
$ 70.00
56.00
$140.00
$ 70.00
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Sec.
Sec.
Sec.
Sec.
business in the Town for a period of not more than
ninety 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. The person so engaged is not relieved
from the provisions of this section by reason of
associating temporarily with any local dealer, trader,
merchant or auctioneer, or by conducting 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 do 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.
1528.28. Junk Dealers (annual) . ..............................
"Junk dealer" means any person who has a
fixed place of business in the Town, and who engages
in or carries 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.
15-28.30. Junk Collectors (annual, per vehicle) ...............
"Junk collector" means any person who has no
fixed place of business in the Town and who engages
in or carries on the business of collecting, buying
or selling any old rags, sacks, bottles, cans,
papers, metals or other articles of junk.
1528.32. Mobilehome Parks (annual).
Ten spaces or less .......... ...............................
Each space more than ten .... ...............................
15-28.:36. Peddlers.
Peddlers of wares other than food, per person:
Daily ....................... ...............................
Peddlers of food, except lunch wagon operators:
Using a vehicle, per vehicle, annual .......................
Not using a vehicle, carrying wares by hand ................
Lunch wagon operators (per vehicle, annual) ................
Peddlers engaged in the business of selling any
personal property at a sale conducted by an
organization exempt from the business license
tax under the provisions of Section 15 -5 of this
chapter shall pay a license tax of five dollars
per day. This rule applies only when all fees,
commissions or other remuneration of any kind
$280.00
$ 56.00
$ 84.00
5.00
$ 14.00
$140.00
28.00 ( �
140.00
so
paid by the peddler to the organization conduct -
ing, sponsoring or promoting the sale is devoted
exclusively to the business license tax - exempt
purposes of the organization and the organization
has obtained prior approval from the Town Council
to conduct the sale.
Daily ...................... ...............................
A "peddler" is every person not having a
regularly established place of business in
the Town who travels from place to place,
or has a stand upon any public street, alley
or other public place, doorway or any build-
ing, unenclosed or vacant lot, or parcel of
land, who sells, offers for sale, any goods,
wares or merchandise in his possession.
Sec. 15- 28.38. Professional and semiprofessional Occupations.
Per profession or semiprofessional person ......................
Additional per employee ......... ...............................
Professional or semiprofessional business or
service occupations include, but are not limited
to, the following:
Accountant
Advertising counsel
Appraiser
Architect
Artist
Assayer
Attorney -at -law
Auditor
Bacteriologist
Broker, stock or bond
Chemist
Chiropodist
Chiropractor
Dentist
Designer or decorator
Detective of investigative personnel
Draftsperson
Drugless practitioner
Electrologist
Engineer: civil, mining, electrical, construction
Engineer: structural, consulting, mechanical, hydraulic
Engraver
Feed, grain and fruit broker
Geologist
Illustrator or showcard writer
Landscape architect
Lapidary
Lithographer
Masseuse or masseur
$ 5.00
$100.00
10.00
_19-
-20-
Oculist, optician or optometrist
Osteopath
Physician
Real estate agents and brokers
Surgeon
Surveyor
Taxidermist
Veterinarian
X -ray, dental or medical laboratory
Sec.
15- 28.40. Service Occupations . ...............................
$ 50.00
"Service occupations" means appliance, home
furnishing or radio and television installa-
tion, maintenance and repair, ;janitorial and
building maintenance, or landscape installa-
tion and maintenance.
Sec.
15- 28.42. Shooting Galleries . ...............................
$ 70.00
Sec.
1528.44. Solicitors (per business) .........................
$140.00
A "solicitor" is one who engages in the business
of going from house to house, place to place or
in or along the streets within the Town selling or
taking orders for, or offering to sell or take
orders for, goods, wares, merchandise, advertising
or other things of value for future delivery, or
for services to be performed in the future.
Sec.
1528.46. Taxicabs.
Per business ...... ........ ...............................
$100.00
Additional per taxi ....... ...............................
15.00
Sec.
15- 28.48. Theaters and Concert halls .........................
$ 70.00
Sec.
15- 28.50. Trucking (annual)
Persons other than peddlers who sell or deliver
food or any other goods by means of a vehicle,
and who have no fixed place of business in Town,
p er vehicle ..................... ...............................
$ 70.00
Persons who make no more than two deliveries or
sales per quarter are exempt from the foregoing tax.
All other motor vehicle delivery business, whether
the business operates on a regular route or between
fixed termini or not:
For one vehicle ...........................................
$ 30.00
For each additional vehicle ...............................
15.00
-20-
This ordinance takes effect 30 days after the date it is adopted.
Within 15 days after this ordinance is adopted, the Town Clerk shall cause
it to be published once in a newspaper of general circulation published and
circulated in the Town.
This ordinance was introduced at a regular meeting of the Town Council
of the Town of Los Gatos on November 21, 1983, and adopted by the following
vote as an ordinance of the Town of Los Gatos at a continued regular meeting
of the Town Council held on November 28, 1983.
AYES: COUNCIL MEMBERS Joanne Ben.iamin, Eric D.
Carlson, and Terrence J. Dail
NOES: COUNCIL MEMBERS None
ABSTAIN: COUNCIL MEMBERS Brent N. Ventura and Mayor
Thomas J. Ferrito
ABSENT: COUNCIL MEMBERS None
SIGNED: J
M Y OF THE , N 0 — L'OS GATOS
ATTEST:
CLERK 0 THE TOWN OF LOS G S