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Attachment 3 - Resolution Ordinance Model 21 Resolution No. ______ Resolution of the Council of the Town of Los Gatos Calling a Municipal Election for November 8, 2022, Requesting that the County Consolidate the Municipal Election with the General Election on November 8, 2022 and Submitting to the Qualified Electors of the Town at the November 8, 2022 Consolidated General Election a Measure to Amend Chapter 14 of the Los Gatos Town Code R E C I T A L S A. WHEREAS, the Town’s business license tax ordinance was adopted in 1968 and the amount of the tax has not increased since 1991. B.WHEREAS, the current business license tax is regressive in that smallerbusinesses pay a higher effective tax rate than larger businesses. C.WHEREAS, the Town Council desires to adjust the business license tax to bothincrease revenue and provide a more equitable tax structure. D.WHEREAS, a proposed ordinance attached hereto and incorporated herein by reference as Attachment “A” (“the Ordinance”) would amend Chapter 14 of the Los Gatos Town Code to revise the license tax on businesses operating in the Town of Los Gatos. E.WHEREAS, a statewide general election is scheduled for November 8, 2022. TheTown Council wishes to call a municipal election for the Town to be held on November 8, 2022 and to request the County of Santa Clara to consolidate the municipal election with the statewide general election. The Town Council of the Town of Los Gatos now resolves as follows: Section 1. Findings. The Town Council finds and determines that each of the findings set forth above are true and correct. Section 2. Calling the Election. The Council calls for a municipal election to be held on November 8, 2022 (“the Election”). Section 3. Measure. Pursuant to Government Code Section 53724 and Elections Code Section 9222, the Town Council hereby submits the Ordinance attached hereto as Attachment A to the voters at the Election and orders the following question to be submitted to the voters at the Election: ATTACHMENT 3 2 Shall the measure to fund critical Town needs such as public safety by incorporating gross receipts reporting for all businesses at rates between $0.50 and $2.00 per $1000 after a $25.00 flat fee for the first $25,000 in gross receipts, replacing the existing regressive taxing system of flat fees and gross-receipts, raising $2.3 million yearly for general fund purposes until ended by voters, and increasing equity among small, medium and larger businesses, be adopted? YES NO This question requires the approval of a majority of those casting votes. Section 4. Notice of Election. Notice of the time and place of holding the election is hereby given, and the Town Clerk is authorized, instructed, and directed to give further or additional notice of the election, in time, form, and manner as required by law. Section 5. Impartial Analysis. Pursuant to California Elections Code Section 9280, the Town Council hereby directs the Town Clerk to transmit a copy of the measure to the Town Attorney. The Town Attorney shall prepare an impartial analysis of the measure, not to exceed 500 words in length, showing the effect of the measure on the existing law and the operation of the measure, and transmit such impartial analysis to the Town Clerk on or before 4:00 p.m. on August 19, 2022. In the event the entire text of the Measure is not printed on the ballot, nor in the voter information portion of the sample ballot, there shall be printed immediately below the impartial analysis, in no less than 10-font bold type, the following: “The above statement is an impartial analysis of Ordinance or Measure __. If you desire a copy of the ordinance or measure, please call the Town Clerk at 408-354-6888 and a copy will be emailed at no cost to you.” Section 6. Ballot Arguments. Pursuant to Elections Code Section 9286 et. seq., August 12, 2022, at 4:00 p.m. shall be the deadline for submission of arguments in favor of, and arguments against, this measure. Arguments in favor or against the measure shall not exceed 300 words in length. The Mayor, or his designee(s), is hereby authorized to prepare a written argument in favor of the proposed measure on behalf of the Town Council. At the Mayor’s discretion, the Argument may also be signed by bona fide associations or by individual voters who are eligible to vote in the Town of Los Gatos. Each argument shall be signed, filed with the Town Clerk, and include the printed name(s) and signature(s) of the author(s) submitting the argument. If more than one argument for or against is received, the priorities established by Elections Code Section 9287 shall control. Section 7. Rebuttal Arguments. Subdivision (a) of section 9285 of the Elections Code shall apply to the Election and shall control the submission of any rebuttal arguments for this measure. If an argument in favor and an argument against the measure have been selected to be printed in the voter information guide, the Clerk shall send a copy of the argument in favor of the measure to the authors of the argument against the measure and a copy of an argument against 3 the measure to the authors of the argument in favor of the measure. The rebuttal authors or persons designated by them may prepare and submit rebuttal arguments not to exceed 250 words in length. Rebuttal arguments must be submitted not later than August 19, 2022, by 4:00 p.m. Section 8. Consolidation Request. The Council of the Town of Los Gatos requests that the Board of Supervisors of Santa Clara County consolidate the municipal election and the election on this measure with the November 8, 2022 statewide general election. The Council further requests that the Board of Supervisors of Santa Clara County include on the ballots and sample ballots, all qualified measures submitted by the Town Council to be submitted to the qualified electors of the Town of Los Gatos. The Council acknowledges that the election will be held and conducted according to procedures in the Elections Code, including Section 10418. Section 9. Request for County Services. Pursuant to Section 10002 of the California Elections Code, the Council of the Town of Los Gatos hereby requests the Board of Supervisors of Santa Clara County to permit the Registrar of Voters to render services to the Town of Los Gatos relating to the conduct of the Town’s Municipal and Special Elections which are called to be held on Tuesday, November 8, 2022. The services shall be of the type normally performed by the Registrar of Voters in assisting the clerks of municipalities in the conduct of elections including, but not limited to, checking registrations, mailing ballots, hiring election officers, and arranging for polling places, receiving absentee voter ballot applications, mailing and receiving absent voter ballots, and opening and counting ballots, providing and distributing election supplies, and furnishing voting machines. Section 10. Transmittal of Resolution. The Town Clerk is hereby directed to submit forthwith an original copy of this resolution including the measure attached hereto as Attachment “A” to the Santa Clara County Board of Supervisors and a certified copy to the Registrar of Voters. Section 11. Placement on the Ballot. The Town Clerk is hereby authorized and directed to take all steps necessary to place the measure on the ballot and the full text of the Measure shall not be printed in the voter pamphlet. A statement shall be printed in the ballot pursuant to Section 9280 of the Elections Code advising voters that they may obtain a copy of this resolution and the Measure, at no cost, upon request made to the Town Clerk, as well as a link to the ballot measure materials on the Town’s website. INTRODUCED AND PASSED: AYES: NOES: ABSENT: ABSENTIONS: 4 ATTEST: APPROVED: _____________________________ ______________________________ Town Clerk Mayor ______________________________ APPROVED AS TO FORM: Town Manager _____________________________ ______________________________ Town Attorney Interim Director of Finance 5 Attachment A Ordinance No. _____ Ordinance of the Town of Los Gatos Amending Chapter 14 of the Town Code The People of the Town of Los Gatos ordain as follows: Section 1. Chapter 14 of the Los Gatos Town Code is hereby amended by adding, deleting, and modifying provisions as set forth in this section below. Additions are indicated by underscoring and deletions are indicated by strike through type. Portions of the Chapter not included in this Ordinance or not shown in underscoring or strike-through type are not changed. Chapter 14 LICENSES AND MISCELLANEOUS BUSINESS REGULATIONS ARTICLE I. IN GENERAL Sec. 14.10.010. Definitions. 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, including the business of renting or leasing apartments. Contractor means every person, firm, or corporation conducting, managing, or carrying on the business of contractor, subcontractor, or builder; or engaging in the construction or repair of any structures or infrastructure; or engaged in any engineering. E-commerce means commercial transaction(s) conducted electronically on the Internet. 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. Included in such term is the premises rented or leased by persons owning apartments located in the Town. General Commerce/Retail means This category includes retailers, wholesalers, manufacturersing, jobbers, hoteliers, and restaurant businesses. 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 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 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 6 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 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 rescission of the contract of sale as is refunded either in cash or by credit. Home occupation has the same meanings as it does in the zoning ordinance. Manufacturing means manufacturing or processing any goods, wares, merchandise, articles, or commodities. 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 wholesale to the trade by such wholesale merchants. Jobber means any 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 such wholesale merchants. Professional means any professional services, as that term is ordinarily and commonly used and understood, where individuals are engaged in the business of offering to the public professional or semiprofessional services for compensation, and shall include those professions generally requiring governmental certification or a professional degree, including but not limited to, the services rendered by a person engaged in the practice or profession of law, medicine, surgery, dentistry, ophthalmology, optometry, chiropractic medicine, osteopathy, chiropody, dentistry, laboratory technology, physical therapy, mortician services, psychology, psychotherapy, counseling, speech therapy, veterinary services, financial planning, investment advising, real estate sales, management, or development, engineering, surveying, geology, appraising, architecture, accounting, income tax preparation or consulting, bookkeeping. Quarter means a period of three (3) calendar months. The quarters begin on the first day of January, April, July and October of each year. The quarter shall include fractions thereof. Rental Commercial & Residential means any business that leases, rents, or provides use of real property to another individual or entity for compensation. Restaurant means an establishment where meals, prepared foods, and/or beverages are served to customers. Real estate broker means the managing broker and/or partner of any real estate office. 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 wholesale business and jobbing business. Services means any services in which an individual or individuals are engaged in the business of offering to the public services for compensation, including but not limited to, hair salons, nail salons, gardening services, and any other service not specifically included in another definition including e-commerce. Tax and license collector is the Finance Director or designee. 7 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. Wholesale means the sale of goods, wares, or merchandise for the purpose of resale in the regular course of business. 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. (Code 1968, § 15-1; Ord. No. 1929, § I, 1-19-93; Ord. No. 2026, §§ V, VI, 2-18-97) Cross reference(s)—Definitions and rules of construction generally, § 1.10.015; zoning ordinance definitions, § 29.10.020. Sec. 14.10.030. Certain businesses exempt from certain requirements of chapter. (a) Nothing in this chapter shall be deemed or construed to apply to any of the following: (1) 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. (2) 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. (3) 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 is to be appropriated to any church or school or veteran association, or to any religious or benevolent purpose. (4) 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 person. (5) Charitable nonprofit corporations recognized by the Franchise 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 when the event has specific approval of the Town Council, or is permitted under the special event permit process, and when the proceeds of the business activity are entirely devoted to the purposes of the organization. (b) Every person commencing, transacting and carrying on in the Town any business in a home, whose annual gross receipts from such business are two thousand five hundred dollars ($2,500.00) 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 twenty dollars ($20.00). Where the annual gross receipts from such business exceeds two thousand five hundred dollars ($2,500.00) the license tax as imposed in this chapter shall apply. 8 (bc) No public utility making franchise payments to the Town shall be subject to the provisions of this chapter. (cd) 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. (de) The Tax and License Collector, upon a proper showing contained in the verified 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. (ef) 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. (fg) Nothing in this section shall be deemed to exempt any 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. (Code 1968, § 15-5; Ord. No. 1929, § III, 1-19-93; Ord. No. 2026, § VII, 2-18-97) Sec. 14.10.040. Statements required—Upon application for original business license. (a) Upon a person making application for the first business license under this chapter, or for a newly established business, in all cases where the amount of business 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 guidance in ascertaining the amount of business license tax to be paid by the applicant, a written statement upon a form provided by the Tax and License Collector, signed and certified under penalty of perjury to be true and correct. (b) If the amount of the license tax to be paid by the applicant is based upon the amount of gross receipts, tThe applicant shall estimate the amount of gross receipts for the period to be covered by the business license for the purpose of determining the licensing bracket which will be applicable 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 31st May fifteenth 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 Tax Collector, containing the data required to show the licensing bracket properly applicable to such person during the period of such business license, and the business 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 business license was issued. The Tax and License Collector shall not issue to any such person another license for the 9 same or any other business until such person shall have furnished the written statement and paid the business 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 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 application. Such person shall thereupon pay the required license tax in advance, computed in accordance with the information contained in such statement. (d) Repealed. (Code 1968, § 15-7; Ord. No. 1929, § IV, 1-19-93; Ord. No. 2026, §§ VIII, IX, 2-18-97) Sec. 14.10.095. Term. A business license issued under this chapter shall expire at the end of the term year for which the license or renewal is issued unless the license is renewed for an additional period. (Code 1968, § 15-18; Ord. No. 2026, § XIII, 2-18-97) Sec. 14.10.100. Posting and keeping. All licenses under this chapter shall be kept and posted in the following manner: (1) 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. (2) Any licensee transacting and carrying on business, but not operating at a fixed place of business in the Town, shall keep the license in possession at all times while transacting and carrying on such business, or if issued for taxicabs or trucking firms under section 14.20.115, then the license shall be displayed prominently in the vehicle. (Code 1968, § 15-19) ARTICLE II. LICENSES DIVISION 2. SCHEDULES Sec. 14.20.110. Gross receipts tax. Every person doing business in the Town, except a person whose business is taxed under the terms of section 14.20.115, shall pay an annual business license tax based on the gross receipts of the business. The tax is levied based upon gross receipts at the following rates and in the following classifications: according to one (1) or both of the following schedules. When the business activities of one (1) person, taxable under the provisions of this section, involve both 10 retail and manufacturing, wholesaling or jobbing transactions, the total gross income is apportioned between the two (2) schedules, according to its source. A. CLASSIFICATIONS: 1. Category 1 – General Commerce/Retail ($0.50 per thousand of gross receipts above $25,000, plus $25.00 minimum tax rate) This category includes retail, wholesale, manufacturing, and restaurant businesses. 2. Category 2 – Services ($1.00 per thousand of gross receipts above $25,000, plus $25.00 minimum tax rate) 3. Category 3 – Contractor ($1.00 per thousand of gross receipts above $25,000, plus $25.00 minimum tax rate) 4. Category 4 – Professional ($2.00 per thousand of gross receipts above $25,000, plus $25.00 minimum tax rate) 5. Category 5 – Rental Commercial/Residential ($2.00 per thousand of gross receipts above $25,000, plus $25.00 minimum tax rate): B. In any case where a licensee or an applicant for a license believes that his or her individual business is not assigned to the proper classification under this section because of circumstances peculiar to it, as distinguished from other businesses of the same kind, he or she may apply to the Tax Collector for reclassification. Such application shall contain such information as the Tax Collector may deem necessary and require in order to determine whether the applicant’s individual business is properly classified. The Tax Collector shall then conduct an investigation following which he or she shall assign the applicant’s individual business to the classification shown to be proper on the basis of such investigation. The proper classification is that classification which, in the opinion of the Tax Collector, most nearly fits the applicant’s individual business. The reclassification shall not be retroactive but shall apply at the time of the next regularly ensuing calculation of the applicant’s tax. No business shall be classified more than once in one year. C. The Tax Collector shall notify the applicant of the action taken on the application for reclassification. Such notice shall be given by serving it personally or by mail to the applicants last known address. 11 RETAILING At Least But Less Than Tax $ 0 $ 50,000 $ 75.00 50,000 100,000 112.00 100,000 150,000 150.00 150,000 200,000 187.50 200,000 250,000 225.00 250,000 300,000 262.50 300,000 350,000 300.00 350,000 400,000 337.50 400,000 450,000 375.00 450,000 500,000 412.50 500,000 600,000 450.00 600,000 700,000 487.50 700,000 800,000 525.00 800,000 900,000 562.50 900,000 1,000,000 600.00 1,000,000 1,100,000 637.50 1,100,000 1,200,000 675.00 1,200,000 1,300,000 712.50 1,300,000 1,400,000 750.00 1,400,000 1,500,000 787.50 1,500,000 1,600,000 825.00 1,600,000 1,700,000 862.50 1,700,000 1,800,000 900.00 1,800,000 1,900,000 937.50 1,900,000 2,000,000 and above 975.00 12 MANUFACTURING, WHOLESALING AND JOBBING At Least But Less Than Tax $ 0 $ 200,000 $ 150.00 200,000 300,000 187.50 300,000 400,000 262.50 400,000 500,000 337.50 500,000 600,000 450.00 600,000 800,000 562.50 800,000 1,000,000 675.00 1,000,000 1,200,000 787.50 1,200,000 1,400,000 900.00 1,400,000 1,600,000 1,012.50 $ 1,600,000 $ 1,800,000 $1,125.00 1,800,000 2,000,000 1,237.50 2,000,000 2,500,000 1,350.00 2,500,000 3,000,000 1,462.50 3,000,000 3,500,000 1,575.00 3,500,000 4,000,000 1,687.50 4,000,000 4,500,000 1,800.00 4,500,000 5,000,000 1,912.50 5,000,000 5,500,000 2,025.00 5,500,000 6,000,000 2,137.50 6,000,000 6,500,000 2,250.00 6,500,000 7,000,000 2,362.50 7,000,000 7,500,000 2,175.00 7,500,000 8,000,000 2,587.50 13 8,000,000 8,500,000 2,700.00 8,500,000 9,000,000 2,812.50 9,000,000 9,500,000 2,925.00 9,500,000 10,000,000 3,037.50 10,000,000 10,500,000 4,500.00 10,500,000 11,000,000 4,612.50 11,000,000 11,500,000 4,725.00 11,500,000 12,000,000 4,837.50 12,000,000 4,837.50 plus $75.00 for each $550,000 or fraction thereof in excess of $12,000,000 (Code 1968, § 15-27; Ord. No. 1857, §§ I, II, 6-3-91) Sec. 14.20.115. License taxes for specified businesses. Every person doing any of the kinds of business specified in this section shall pay the business license tax specified. The fees are annual unless otherwise specified. Advertising signs Signposting and painting$ 420.00 Amusements Shows, concerts, and the like (per day)42.00 Circuses, menageries and the like: Less than 2,000 seating capacity First day420.00 Each succeeding day$ 52.50 More than 2,000 seating capacity First day630.00 Each succeeding day105.00 Sideshows (per day): 14 Entrance fee not exceeding $0.1021.00 Entrance fee exceeding $0.1042.00 Circus procession or parade (each)210.00 Carnivals (per day)42.00 Ferris wheels, merry-go-rounds, and the like (per month)210.00 Public dances (per dance)21.00 Apartment rental and mobile home parks (per unit)7.50 The term "apartment" includes all buildings or groups of buildings on the same premises, composed of a total of three (3) or more dwelling units Auctioneers112.50 Billiard and pool rooms (per table)52.50 Boardinghouses Boardinghouses licensed by the state or county as boardinghouses for pensioners, and who board pensioners exclusively, are exempt from the business license tax. For first 4 boarders21.00 For each person over 44.50 Cleaning and dyeing laundry delivery Vehicles (annual, per vehicle)168.00 The tax applies to those who have no fixed place of business in the town. Contractors (annual)224.00 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. Contractors with businesses not located in Los Gatos but doing a short-term work activity may pay the daily fee. A contractor must show proof of a valid California Contractor's License or a signed Declaration of Exemption from California Contractor's License law. Contractors (daily)105.00 Day care facilities Day care facilities provide day care for children under eighteen (18) years of age who are unrelated to the licensee. Small family day care home (a facility providing day care for six (6) children or less, including resident children)No fee Large family day care home (a facility providing day care for seven (7) to twelve (12) children, including resident children)No fee Nursery school (a facility providing day care for thirteen (13) or more children)No fee 15 Hospitals, rest homes, and the like: Annual, or$140.00 Per bed, if that is larger10.00 Hotels and motels (annual, per guest room)7.50 Business activities other than renting rooms, conducted in connection with a hotel, are taxed separately. House movers Annual license105.00 Additional, per structure moved84.00 Itinerant photographers(annual)210.00 Itinerant vendors (daily)105.00 The words "itinerant vendor" mean any person, both principal and agent, who engages in a temporary and transient business in the Town selling goods, wares and merchandise with the intention of continuing such business in the Town for a period of not more than ninety (90) days, and who, for the purpose of carrying on such business, hires, leases or occupies any room, building or structure for the exhibition or sale of such goods, wares, or merchandise, or from which room, building or structure the sales shall be made or business solicited by means of samples or delivery from house to house. The person so engaged is not relieved from the provisions of this section by reason of associating temporarily with any local dealer, trader, merchant or auctioneer, or by conducting temporary or transient business in connection with, or as a part of, or in the name of any local dealer, trader, merchant or auctioneer. The provisions of this section do not apply to commercial travelers or selling agents selling their goods to dealers, whether selling for present or future deliveries, by sample or otherwise, nor to hawkers on the street, nor peddlers from vehicles, nor to persons selling fruit, vegetables, butter, eggs, or other fruit or ranch products. Junk collectors (annual, per vehicle)$ 84.00 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. Junk dealers (annual)420.00 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. Peddlers Peddlers of wares other than food, per person, per day21.00 Peddlers of food, except lunch wagon operators: Using a vehicle (per vehicle, annual) 210.00 16 Not using a vehicle, carrying wares by hand42.00 Lunch wagon operators (per vehicle, annual)210.00 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 14.10.030 of this chapter shall pay a license tax of $7.50 per day. This rule applies only when all fees, commissions or other remuneration of any kind paid by the peddler to the organization conducting, 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, per day7.50 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 building, unenclosed or vacant lot, or parcel of land, who sells, offers for sale, any goods, wares or merchandise in the peddler's possession. Professional and semiprofessional occupations Per professional or semiprofessional person200.00 Additional per employee15.00 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 Dental hygienist Dentist Designer or decorator Detective or investigative personnel 17 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 Nurse Oculist, optician or optometrist Osteopath Physician Real estate brokers Surgeon Surveyor Taxidermist Veterinarian X-ray, dental or medical laboratory Service occupations$100.00 Service occupations include, but are not limited to the following: appliance, home furnishing or radio and television installation, janitorial and building maintenance, landscape installation and maintenance, secretarial service, security guards, etc. Shooting galleries105.00 Solicitors (per business)210.00 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. 18 Taxicabs Per business150.00 Additional per taxi22.50 Theaters and concert halls105.00 Trucking (annual, per vehicle)140.00 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 the Town. 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 vehicle45.00 For each additional vehicle22.00 (Ord. No. 1755, §§ 1—3, 7-5-88; Ord. No. 1857, §§ I, II, 6-3-91; Ord. No. 1929, § X, 1-19-93; Ord. No. 2026, § XV, 2-18-97; Ord. No. 2320 , § III, 9-7-21) Sec. 14.20.120. Credit for businesses in Parking and Business Improvement Area. (a) Any business located and operating within a parking and business improvement area established pursuant to Streets and Highway Code section 36500 and following shall receive a credit on the annual license tax as set forth in this section if: (1) An assessment pursuant to the parking and business improvement area district ordinance has been levied on the business by the Town for the license year; and (2) The business has paid its parking and business improvement area district assessment for the prior year. (b) Each person doing any of the kinds of businesses identified as "Contractor," "Hospitals, rest homes, and the like," "Professional and semiprofessional occupations," "Service occupations," and "Trucking" in section 14.20.115 shall receive a credit equal to fifty (50) percent of the annual business license tax. (c) Every person doing any other kind of business shall receive a credit equal to thirty-three and a third (33⅓) percent of the annual business license tax. (Ord. No. 1857, §§ I, II, 6-3-91; Ord. No. 1970, § I, 2-22-94) Sec. 14.20.125. Exemption for contractors to the town. Any business whose income from business in the Town is not more than five hundred dollars ($500.00) during any calendar year and is derived solely from contracts with the Town is exempt from payment of the business license taxes set forth in this article for that calendar year. (Ord. No. 1983, § II, 7-5-94) Section 2. Severability. Should any provision of this Ordinance, or its application to any 19 person or circumstance, be determined by a court of competent jurisdiction to be unlawful, unenforceable, or otherwise void, that determination shall have no effect on any other provision of this Ordinance or the application of this Ordinance to any other person or circumstance and, to that end, the provisions hereof are severable. It is hereby declared to be the intention of the electorate that they would have adopted this Ordinance had such unconstitutional, illegal, or invalid provision, sentence, clause section, or part thereof not been included herein. Section 3. California Environmental Quality Act. This Ordinance is exempt from the California Environmental Quality Act, Public Resources Code section 21000 et seq., under, including without limitation, Public Resources Code section 21065, and CEQA Guidelines sections 15378(b)(4) and 15061(b)(3), as it can be seen with certainty that there is no possibility that the activity authorized herein may have a significant effect on the environment. Section 4. Council Implementation. The Town Council of the Town of Los Gatos shall adopt any and all laws it deems necessary to implement this Ordinance. Section 5. Council Amendments. The Town Council of the Town of Los Gatos is authorized to amend Chapter 14 of the Los Gatos Town Code in any manner that does not increase the rate of any tax or otherwise constitutes a tax increase for which voter approval is required by Article XIII C of the California Constitution, including adopting exemptions, waivers, or reductions of the tax. Section 6. Administrative Regulations and Delegation. The Town Manager is authorized to adopt rules and regulations consistent with this measure as needed to implement this measure and Chapter 14 of the Los Gatos Town Code and to develop all related forms and other materials and to take any other steps as needed to implement this measure and Chapter 14 and to make such interpretations of this measure and Chapter 14 as the Town Manager may consider necessary to achieve the purposes of this measure and Chapter 14. The Town Manager may delegate any authority within their discretion pursuant to this measure as they deem reasonably necessary. Section 7. Liberal Construction. This Ordinance shall be liberally construed to effectuate its purposes.