HomeMy WebLinkAboutTC Ord 1964-12-14
ORDINANCE NO. 27
AN ORDINANCE OF THE CITY OF TIBURON LICENSING
THE TRANSACTION AND CARRYING ON OIiF CERTAIN
BUS INESSES, TRADES, PROFESS IONS, CALLINGS, AND
OCCUPATIONS IN THE CITY OF TIB.URON FOR THE
PURPOSE OF RAISING MUNICIPAL,REVENUE AND. PRO-
VIDING A PENALTY FOR THE. VIOLATION THEREOF
The City Council of the City of Tiburon does hereby
ordain as follows:
CHAPTER I
STATEMENT AND PURPOSE OF ORD !NANCE
Section 1. There are hereby imposed upon the businessesl
trades~ professions. callings and occupations specified in this
ordinance license taxes in the amounts hereinafter prescribed.
It shall be unlawful for any person to transact and carryon
any businessl trade., profession. calling, or occupation in the
City of Tiburon without first having procured a license from
said city so to do or without complying with any and all appli-
cable provisions of this ordinance.
This ordinance shall not be construed to require any
person to obtain a license prior to doing business within the
City if such requirement conflicts with the Constitution of
the United states or of the State of California, or any appli-
cable statutes.
Persons not required to obtain a license prior to doing
business within the City because of conflict with the Consti-
tution of the United States or of the State of California or
any applicable statutes, shall be liable for the payment of
the tax imposed by this ordinance.
A separate license must be obtained for each branch es-
tablishment and each separate type of business at the same
location, provided that separate types of business at the same
location which are operated under one ownership may be licensed
under the main or primary business at that location, and the
combined gross receipts reported for license purposes.
Section 2. This ordinance is enacted primarily to raise
revenue for municipal purposes~ and is not intended for regu-
lation, except as provided in Chapter VII of this ordinance.
Section 3. Persons required to pay a license tax for
transacting and carrying on any business under this ordinance
shall not be relieved from the payment of any fees for the
privilege of carrying on any similar or related activity re-
quired under any other ordinance of the City of Tiburon, and
shall remain subject to the regUlatory provisions of other or-
dinances.
Section 4. Neither the adoption of this ordinance nor
1...
its superseding of any portion of any other ordinance of the
City of Tiburon shall in any manner be construed to affect
prosecution for violation of any other ordinance committed
prior to the effective date hereof1 nor be construed as a
waiver of any license or any penal provision applicable to
any such violation1 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. The amount of any license tax and penalty
imposed by the provisions of this ordinance shall be deemed a
debt to the City of Tiburon. An action may be commenced in
the name of said City in any court of competent jurisdiction,
for the amount of any delinquent license tax and penalties.
Section 60 Definitions 0 For the purpose of this or-
dinance, certain terms used herein are defined as follows:
Words used in the present tense shall include the future tense1
words in the plural number shall include the singular number
and words in the singular shall include the plural number.
A. Person~ as used in this ordinance,. includes
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
City of Tiburon, other than as an employee.
B. Gross Receipts,. as used in this ordinance,.
shall include the total amount of the sale price of all sales
and the total amount charged or received for the performance
of any act or service,. of whatever nature it may be,. for which
a charge is made or credit allowed. whether or not such act or
service is done as a part of or in connection with the sale of
materials, goods, wares or merchandise.
Gross receipts. as used herein,. shall mean the
gross receipts of the year preceding the beginning of the
annual license period.
Included in gross receipts shall be all receipts?
cash,. credits, and property of any kind or nature, 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 whatso-
ever.
Excluded from gross receipts shall be cash dis-
counts allowed and taken on sales1 credit allowed on property
accepted as part of the purchase price and which property may
later be soldT any tax required by law to be included in or
added to the purchase price and collected from the consumer or
purchaserT such part of the sale price returned by purchasers
.--lipon-recission of the contract of sale as is refunded either in
cash or by credit1 amounts collected for others where the
business is acting as an agent or trustee to the extent that
such amounts are paid to those for whom collectedT that portion
of the receipts of a general contractor which represents pay-
ments to subcontractors, provided that such subcontractors are
licensed under this ordinance, and provided the general con-
tractor furnishes the collector with the names and addresses of
2.
the subcontractor and the amounts paid each subcontractor.
In computing gross receipts under the provisions
of this ordinance~ there may be deducted the amount of gross
receipts which has been the measure of a license tax paid to
any other cityo
c. Branch Establishment. as used in this ordi-
nance~ shall mean a secondary location of a business or the
operation and transaction of business at a location other
than that of the primary business. provided that warehouses
and distributing plants used in connection with and incidental
to a business licensed under the provisions of this ordinance
shall not be deemed to be separate places of business or branch
establishments.
D. Business. as used in this ordinance~ includes
professions~ trades~ and occupations~ and all and every kind
of calling whether or not carried on for profit.
E. Retailinq. The business of offering for sale
or selling to the public at retail any materials, commodities~
goods, wares or merchandise.
F. Wholesale and Jobbinq. The business of offering
for sale or selling at wholesale or as a jobber any materials,
commodities, wares or merchandise.
G. Manufacturinq. All places of business. the
principal function of which is the manufacturing~ making or
developing of any machines~ device~ article. thing. commoditYr
goods. wares, merchandise. products~ equipment# material or
substance for sale or distribution to the publicI either at
wholesale or retail.
H. Buildinq, Contractinq~ and Subcontractinqo
The business carried on as a contractor by any person engaged
1n building, lathing, acoustical installation~ plastering,
paving, cement and concrete work, painting~ decorating, paper-
hanging, metal work, heating and ventilating. house and
building moving and wrecking, electrical work, plumbing~
structural work, well-drilling~ pest control, awning work,
burglar alarm installations, etc.
I. Professional Services. Any professional ser-
vices, as that term is ordinarily and commonly used and under-
stood. wherein individuals are engaged in the business of
offering to the public professional or semi-professional
services for compensation, and not specifically covered under
any other part~ chapter or section of this ordinance. and
shall include. but not be limited to. the services rendered
by any person engaged in the practice or profession of law~
medicine. surgery? dentistry, optometry. chiropractics~
osteopathy~ chiropody~ veterinary. real estate agent. real
estate broker~ stock and bond agent or broker~ telephone mes-
sage service~ civil. mechanical. electrical~ industrial. or
other class of engineer~ architect~ draftsman~ designer~
landscape artist. accountant~ income tax consultant. teacher
of dancing, music7 elocution~ dramatic art. all teachers of
the arts and sciences~ and similar enterprises or occupations1
provided# however. that the provisions of this ordinance shall
3.
not apply to teachers and other employees of regularly estab-
lished public or private schools operating within the City of
Tiburon.
Jo Personal Services. Any personal service, as
that term is ordinarily and commonly used and understood,
rendered by any person offering to the public personal services
for compensation, and not specifically oovered under any other
part, chapter, or section of this ordinance, and shall include,
but not be limited tOI barbers, beauticlansl cosmeticians
(manicurists, hair-dressers, etc.), boot-black, check-room
operators~ and any person engaged in rendering any service to
the person~ or personal services similar, kindred or related
to any of those hereinabove enumerated. and for which a license
fee is not specifically required under any other part~ chapter
or section of this ordinance.
K. Arts and Crafts. The service rendered indi-
vidually, other than as a contractor~ for compensation by
artisans, artists, bricklayers, brickmasons~ carpenters,
dressmakers, electricians, engravers, gardners, sign painters,
mechanics, metal workers, painters, plumbers, printers, sculp-
tors, tailors, woodworkers, etc.
L. Gross profit, as used in this ordinance, shall
be defined as the excess of gross receipts over the expendi-
tures directly involved in production or purchase of the com-
modity sold, including the adjustment for opening and closing
inventory.
4.
CHAPTER II
EXEMPTIONS
Section 1. Mandatory Exemptions. Nothing in this or-
dinance shall be deemed or construed to apply to any person
transacting and carrying on any business exempt by virtue of
the Constitution or applicable statues of the United States
or of the State of California fram the ~yment to municipal
corporations of such fees as herein prescribed.
None of the license taxes provided for by this ordi-
nance shall be so applied as to occasion an undue burden upon
interstate commerce.
Section 2. Charitable Organizations. The provisions
of this ordinance shall not be deemed or construed to require
the payment of a license fee to conduct, manage~ or carryon /
any business, occupation or activity, fram any institution or
organization which is conducted, managed~ or carried on wholly
for the benefit of charitable purposes and fram which profit
is not derived, either directly or indirectly, by any indi-
vidual, firm, or corporation.
Nothing in this section contained shall be deemed to
exempt any such institution or organization from complying
with the provisions of this or any other ordinance of the City
of Tiburon requiring a permit from the City Councilor a
certificate of compliance fram any officer to conduct, manage,
or carryon any profession, trade, calling, or occupation in
this ordinance specified.
Section 3. Veterans. Every person honorably discharged
fr~ any of the armed forces of the United States and physi-
cally unable to earn his livelihocd by manual labor, shall be
permitted to hawk, peddle, and vend any materials, goods, wares
or merchandise (the sale or offering for sale of which is not
prohibited by any Federal, State, or local law) without payment
of any license fee required Hunder this ordinance, providing
that the applicant files with the Tax Collector proof of his
right to said exemption as set forth in Section 3B.
The exemption provided in this section is personal to
the veteran exempted from the payment of a license fee and
shall not apply to a distributing or other business other than
house-to-house or place-to-place hawking# peddling, or vending
materials, goods, wares, or merchandise or soliciting orders
therefor by such veteran personally.
No license issued hereunder shall be assigned or trans-
ferred, and no person except the person named in said license
certificate shall be permitted to carryon the business author-
ized hereunder.
Section 4. Public utilities. The provisions of this
ordinance shall not be deemed or construed to require the
payment of any license fee by any public utility which pays
to the City of Tiburon a tax under a franchise or similar
agreement.
Section 5. Publication or Sale of Newspapers. The
5.
provisions of this ordinance shall not apply to the pUbli-
cation or'sale of newspapers regularly issued, at average
intervals not exceeding three (3) months. This exemption
does not apply to receipts from job printing.
Section 6. Insurance Agents and Insurance Companies.
In accordance with Article XIII, Sectionl4-4/5~ subdivision
(f) of the California Constitution, this ordinance shall not
apply to insurance companies or insurance agents.
Section 7Q Isolated or Occasional Transactions. The
provisions of this ordinance shall not apply to persons,
firms or corporations having no fixed place of business within
the City of Tiburon and who shall come into the said City for
the purpose of transacting a specific item of business, upon
the request of a prospective patient, client~ or customer~
provided, however, that this exemption shall not apply if the
same person, firm, or corporation shall come into the City of
Tiburon for the purpose of transacting business therein or
who shall transact business therein three or more times during
any calendar year.
6.
CHAPTER III
APPLICATION PROCEDURE
Section 1. Application. Every person required to have
a license under the provisions of this ordinance shall make
application for the same to the Tax Collector of the City of
Tiburon, on the form provided, giving the following information:
(1 )
(2 )
(3 )
(4 )
(5)
The name of the person applying for license.
The name of the business to be licensed.
The place where such business is to be transacted
and carried on.
Statement of gross receipts, as required in Sec-
tion 2 hereof.
Such other information as may be required by the
Tax Collector.
Section 2. statement of Gross Receiptso In all cases
where the amount of the license tax to be paid is measured by
gross receipts, the applicant for license shall furnish to the
Tax Collector for his guidance in ascertaining the amount of
license tax to be paid by the applicant, a written statement
written under penalty of perjury, or sworn to before a person
authorized to administer oaths, setting forth such information
as is required and as may be necessary to determine the amount
of the license tax to be paid by the applicant.
A. Upon a person making application for the first
license to be issued hereunder, or for a newly established
business, the applicant shall pay a deposit of $50.00, to be
credited to the applicant after his license tax has finally
been determined according to the method set forth herein. Said
applicant shall estimate gross receipts for the period to be
covered by the license to be issued. Such estimate, if accepted
by the Tax Collector as reasonable, shall be used in determining
the amount of license tax to be paid by the applicant~ provided~
however, that amount of the license tax so determined shall be
tentative only, and such person shall, within thirty (30) days
after the expiration of the period for which such license was
issued, furnish the Tax Collector with a sworn statement
showing the gross receipts during the period of such license,
and the license tax for such period shall be finally ascertained
and paid in the manner provided by this ordinance for the
ascertaining and paying of renewal license taxes for other
businesses, after deducting from the payment found to be due,
the amount paid at the time the first license was issued.
B. The applicant for the renewal of a license shall
submit to the Tax Collector for his guidance in ascertaining
the amount of the license tax to be paid by the applicant, a
written statement setting forth such information concerning
the applicant1s business during the preceding year as may be
required by the said Tax 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.
Section 3. Claim for Exemption.
A. Any person claiming an exemption to Chapter II
of this ordinance shall, in addition to the information re-
quired in Section 1, file also a verified statement with the
Tax Collector stating the facts upon which exemption is
7.
claimed.
B. Any person claiming an exemption pursuant to
Chapter II, Section 3 in particular shall include with the
information required by Subsection A above, the following in-
formation:
(a) A certificate of honorable discharge fram
any of the armed forces of the United States, or a certified
or exemplified copy thereof~
(b) A certificate of disability signed by any
practicing physician or surgeon employed by the United States
Government, the County of Marin, City of Tiburon, or any
physician or surgeon engaged in private practice in the City
of Tiburon~
(c) Two copies of a photograph of applicant
taken within three years prior to date of application, one
of which shall be attached to the license certificate, if
the same is issued, and the other to be retained by the Tax
Collector.
C. The Tax Collector may revoke any license granted
pursuant to the provisions of this Section 3, upon information
that the licensee is not entitled to the exemption claimed.
Section 4. Failure to File Statement. If any person
fails to file any required statement within the time pre-
scribed, or if after demand therefor made by the Tax Collector,
he fails to file a corrected statement, the Tax Collector may
determine the amount of license tax due from, such person by
means of such information as he may be able to obtain.
If such determination is made, the Tax Collector shall
give a notice of the amount so assessed by serving it per-
sonally or by depositing it in the United States Post Office
at Tiburon, California, postage prepaid, addressed to the
person so assessed at his last known address.
Section 5. Statement Not Conclusive. No statements
shall be conclusive as to the matters set forth therein, nor
shall the filing of the same preclude the City of Tiburon
fram collecting by appropriate action such sum as is deter-
mined to be actually due and payable under this ordinance.
Such statement and each of the several items therein
contained shall be subject to audit and verification by the
Tax Collector, through the City Auditor, who is hereby author-
ized 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.
Section 6. Information Confidential. Any information
furnished or secured pursuant to this or any other Section
of this ordinance shall be confidential. Any unauthorized
disclosure or use of such information by any officer or em-
ployee of the City of Tiburon shall constitute a misdemeanor
and such officer or employee shall be subject to the penalty
provisions of this ordinance, in addition to any other
penalties provided by law.
8.
Section 7. Duplicate LicensesQ A duplicate license
certificate may be issued by the Tax Collector to replace any
license previously issued hereunder which has been lost or
destroyed, upon the licensee filing statement of such fact,
and at the time of filing such statement, paying to the Tax
Collector a fee of $1.00 for such duplicate certificate.
9.
CHAPTER IV
DUE DA TE FOR PAYMENT
Section 1. Due Dateso Unless otherwise specifically
provided.
A. All annual license fees~ under the provisions
of this ordinance, shall be due and payable in advance on the
first day of July of each year1
B. All quarterly license fees~ under the provisions
of this ordinance, shall be due and payable in advance on the
first day of January~ Aprill July, and October of each year1
C. All daily flat-rate license taxes shall be
payable each day in advance.
Section 2. Penalties for Failure to Pay When Due. For
failure to pay a license fee when due~ the Tax Collector shall
add a penalty of 10% of said license fee 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
100% of the amount of the license fee due.
Section 3. Extension of Ttmeo The Tax Collector may,
for good cause shown, 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. He shall be further authorized~ by consent of
the Council, to compromise any claim as to amount of license
fee due.
Section 4. Pro-rating. Excepting in the case of a first
annual or first quarterly license, the license fee to be paid
for the period specified therefor shall be for the entire peri-
od.
In the case of a first annual or a first quarterly
license, the license fee may be pro-rated for the balance of
the license period. In making such pro-ration, a fractional
part of a month shall be counted as a full month.
100
CHAPTER V
CLAIMS AND APPEALS
Section lQ Claims for Refunds. Any license fee or
portion thereofl or any penalty hereafter paid more than once~
or illegallYI erroneouslYr or wrongfully paid or collected
under this or any ordinance of the City of Tiburon requiring
the payment of a license fee~ may be refunded# provided that
a claim therefor, duly verified by the person paying such fee
or penaltYr or his authorized representative,. agent, or attor-
ney, shall have been filed with the City Clerk within six
months after the day of payment of the amount sought to be
refunded and approved by the City Clerk. Such claim shall
include the name and address of the claimantr the amount and
date of the payment sought to be refunded~ and the reasons or
grounds upon which the claim for refund is based. Such claim
may be approved and paid in the same manner as other approved
claims and demands.
Section 2. Appeal. Any person aggrieved by any de-
cision of the Tax Collector with respect to the issuance or
refusal to issue such license may appeal to the Council by
filing a notice of appeal with the clerk of the Council. The
Council shall thereupon fix a time and place for hearing such
appeal. The Clerk of the Council shall give notice to such
person of the time and place of hearing by serving it per-
sonally or by depositing it in the United States Post Office
at Tiburon, California~ postage prepaid,. addressed to such
person at his last known address. The Council shall have
authority to determine all questions raised on such appeal.
No such determination shall conflict with my substantive pro-
visions of this ordinance.
11.
CHAPTER VI
VEHICLE DELIVERY
Section 1. Delivery by Vehicle.
A. Wholesale: Every person not having a regular es-
tablished place of business in the City of Tiburon selling at
wholesale or soliciting orders for the wholesale sale of any
goods, wares or merchandise of any kind or nature, who makes de-
liveries in the City more frequently than twice each month, shall
pay an annual license tax of Ten Dollars ($10.00) per wheeled
vehicle so engaged.
B. Retail: Every person not having a regularly es-
tablished place of business in the City of Tiburon carrying on
the business of operating any wheeled vehicle for the retail
sale, or soliciting orders for retail sale or delivery, of any
goods, wares, or merchandise of any nature, kind or description
on a fixed route, shall pay an annual license tax of Twenty-Five
Dollars ($25.00) for the first vehicle, plus Fifteen Dollars
($15.00) for such additional vehicle.
C. Services by Vehicle. Every person not having a
regular established place of business in the City of Tiburon
carrying on the business of operating any wheeled vehicle for
providing services, including Personal, Art, or Craft services
of any kind or description, shall pay an annual license tax of
Twenty Dollars ($20000) for the first vehicle so engaged, plus
Fifteen Dollars ($15.00) for each additional vehicleo
D. No fee shall be required for any vehicle used for
miscellaneous or irregular delivery services by any person car-
rying on any business located within the City of Tiburon for
which a license fee is paid under any other provision of this
ordinance, provided that said exemption shall not apply to any
such business operating any vehicular order-and-sale or delivery
service over fixed or regular routes.
Section l(a). Every person subject to the provisions of
Section 1, subsections A, B, and C above described who is operating
in the City of Tiburon, shall pay the following license tax per
wheeled vehicle over 10,000 pounds in gross weight:
10,000 lbs. 15,000 lbs. $30.00
15,000 lbs. 20,000 lbs. 35.00
20,000 lbs. 25,000 lbs. 40.00
25,000 lbs. 30,000 lbs. 45.00
30,000 lbs. - 35,000 lbs. 50.00
35,000 lbs. 40,000 lbs. 55000
40,000 lbs. - 45,000 lbs. 60.00
45,000 lbs. 50,000 lbs. 65.00
OVer 50,000 lbs. 70.00
Section 2. TruckS, Trucking, Draying, Hauling. For
every person, firm or corporation whose business in whole or part
is that of operating any truck, tractor, truck and trailer, semi-
trailer, or any other motor vehicle for the purpose of trans-
porting goods, wares or property for hire or reward and who in
the course of such business uses the public streets and highways
of the City for the purpose of such operating, the license tax
for each of such vehicle shall be as follows:
Under one ton, Ten Dollars ($10.00) per year.
One ton, but less than two tons, Twenty Dollars ($20.00) per
year.
Two tons, but less than three tons, 'Twenty-Five Dollars
($25.00) per year.
Three tons, but less than four tons, Thirty-Five Dollars
Four tons or over, Forty-Five Dollars ($45.00) per yearo
For every person, firm or corporation operating any motor
vehicle for the purpose of hauling or carrying tools, equipment
or supplies, or for carrying or deliver~ng goods, wares or
merchandise sold, let or handled by such person, firm or cor-
poration, unless the use of such vehicle shall be incidental to
the operation of a business already licensed and paying busi-
ness license tax under another provision of this division, the
license tax for each of such vehicles shall be as provided above.
In determining the weight of vehicles to be licensed, the
weight provided by the Motor Vehicle Code of the State of Cali-
fornia as the net, or unladen weight of the vehicle shall apply,
except where the net weight is determinable from the manu-
facturer's plate affixed to said vehicle. The applicant for
such license, shall present when requested, the certificate
of registration from the State Department of Motor Vehicles
for reference.
Upon the issuance of a license as prOVided in this Sec-
tion, there shall be delivered to the licensee one (1) sticker
or other identification for each vehicle so licensed, which
said sticker or other identification shall be displayed on
thw;windshield of each vehicle so licensed at all times during
which it shall be operated upon the public streets and high-
ways of the City.
Where necessity requires the routing of substitute ve-
hicles into the City, the License Collector may, at his dis-
cretion, issue not more than one additional sticker. Said
additional sticker shall be held by the Licensee for use in
emergencies only and shall not be permanently affixed to any
vehicle. In all cases the heaviest vehicle used by said
Licensee for delivery within the City shall be the vehicle
licensed, and in no such case shall more than one vehicle be
operated within the City at anyone time by the holder of such
vehicle license.
For the purposes of this section a tractor and trailer
shall be considered as one vehicle, each additional trailer
attached thereto, or propelled thereby shall be considered as
a separate unit.
Each vehicle used or operated by such persons, firms or
corporations for any of the purposes mentioned in this section
shall be separately licensed. Any other vehicle of similar
weight and character may be substituted for the vehicle so
licensed provided that the st~cker issued for said original
vehicle shall be displayed upon the substitute vehicle while
same is operated within the City.
No tax specified in this section shall be required for
the operation of any motor vehicle or equipment mentioned in
this section if such operating is merely occasional and in-
cidental to a business conducted elsewhere~ provided, however,
that no operation shall be deemed merely occasional if trips
or hauls are made beginning or ending at points within this
City upon an average of once a week or more in any quarter, and
a business shall be deemed to be conducted within this City
if an office or agency is maintained here, or if transporta-
tion business is solicited here.
13.
The term lI:motor vehiclell as used in this division shall
be as defined in the Motor Vehicle Transportation License Tax
Act of the State of California.
14.
CHAPTER VII
SPECIAL LICENSE PROVISIONS
Section 1. Applicability and Exemptionso
A. Any person managing, conducting or carrying on
in the City of Tiburon any business, calling, or operation
or rendering any of the services hereinafter in this Chapt~r
set forth, and as hereinafter defined, shall pay the license
fee set opposite the name of said business, calling, or
operation in accordance with the schedule set forth herein
which fees are intended to be and shall be collected for the
purpose of raising revenue for said City, and for the purpose
of regulating said business, calling, or operating for the
protection of the public health~ morals, safety, and general
welfare.
B. Any person, firm, or corporation exempted from
payment of license fees for any reason stated in this ordi-
nance, or in the Constitution of the United States, or the
Constitution of the State of California or in any applicable
statutes, and classified under this Chapter, shall be subject
to all other provisions of this Chapter.
Section 2. Requiring Certificate of Compliance from
City Manager.
A. No license shall be issued covering any of the
businesses, trades, callings, or occupations included in this
Section until the applicant has furnished, in addition to the
information required by Chapter III, Section 1 of this ordi-
nance, such information as may be.required by the City Manager,
or other designated official, for the purpose of submitting to
the Tax Collector a reco~~endation concerning issuance of the
license applied for.
B. If, in the judgment of the City Manager, or
other designated official, the representations made in said
statement, or his investigation of the applicant, discloses
that the granting of the license applied for will not be
detrimental to the public peace, morals, health, safety or gen-
eral welfare, he shall so report to the Tax Collector and the
license shall be issued.
If, however, the representations made in said state-
ment or investigation of the applicant discloses that the
granting of the license applied for may be detrimental to the
public peace, morals, health, safety or general welfare, or
that the applicant is not of good moral character or has been
convicted of any violation of law involving moral turpitude,
he shall recommend to the Tax Collector that said license shall
not be issued unless and until a permit therefor has been granted
by the City Council.
The Tax Collector, in such instance, shall not issue
the license~ provided, however, that, upon request of the
applicant, the Tax Collector shall turn the entire matter over
to the City Clerk to be handled in accordance with Section 2
of Chapter VIII, subsection Band C of the ord1nanceo
15.
CHAPTER VIII
SPECIAL LICENSES
Section 1. Businesses and Occupations.
A. Itinerant Street Vendors and Peddlerso
(1) $20.00 per day for each person so engaged.
Defined as - Any person, whether or not having reg-
ularly established place of business for the conducting of
which a license is required pursuant to other provisions of
this ordinance, engaging in the business of vending, selling,
or offering for sale any goods, wares, or merchandise from any
portable stand within the City of Tiburon.
B. Handbill Distributors.
(1) $120 per annum.
Defined as - Any person engaged in the business for
hire or gain of distributing commercial or non-commercial hand-
bills, other than newspapers, and any person receiving com-
pensation directly or indirectly for the distribution of such
handbills~ provided that no license fee shall be charged for
the distribution of any non-commercial handbill, the principal
purpose of which is to disseminate information relating to any
political, economic, religious, philosophical, sociological or
related subjects and not connected with any commercial enter-
prise.
C. Vehicular Street Advertisingo
(1) $180.00 per annum per vehicle.
Defined as - The business of advertising commercial
enterprises of any character or for any purpose, carried on by
means of any vehicle traversing the public streets.
D. Ambulance Service.
(1) $25.00 per year for each vehicle.
E. Kleig Lights.
(1) $50000 per day.
F. Auctioneers.
(1) $200 per annumr or, at the option of the
Licensee, $25.00 per day.
Defined as - Any person not having a fixed place of
business in the City of Tiburon engaged in selling at auction
anv real estate, goods, wares, materials, or merchandise, or
any similar, kindred, or related thing, for which a license
fee is not specifically required under any other section of
this ordinance, providiing that no additional fee shall be re-
quired of any person otherwise licensed to do business in the
City of Tiburon personally carrying on an auction in the regu-
lar course of his business.
Section 2. License Requiring Approval of City Council.
A. In addition to the requirements of Section 2 of
Chapter VII hereof, any application for the licensing of business,
calling or operating included in tois Section shall be
16.
referred to the City Council for consideration as provided in
subsections Band C hereof.
B. Notice and Date of Hearing. The City Clerk
shall, upon receipt of an application for a license and the
report of Police investigation or other municipal investigation,
set a date for a hearing on the application for permit~ not
more than thirty-five (35) days from the date of filing of the
application. The City.Clerk shall, in every case of application
for such permit, notify the applicant in writing of the tLme
and place of such hearing, which notice shall be given at
least five (5) days prior thereto, unless the applicant waives
such notice in writing. The notice may be given applicant by
serving it personally or by depositing it in the United States
Post Office at Tiburon, California, postage prepaid, addressed
to the applicant at his last known address.
If, in the judgment of the City Council, a public
notice of the hearing on any application for permit is ad-
visable, the City Clerk shall cause a notice to be posted in
at least three (3) public places in the City of Tiburon, Such
notice shall show the purpose or type or activity for which
the permit is sought, the name and address of the applicant,
and the time and place of the hearing upon his application.
Whenever a public notice shall be required, the
applicant shall pay to the City Clerk the sum of Five Dollars
($5.00) before such notice is given, which payment shall not
be in lieu of any license fee or other tax otherwise imposed
by law.
C. Hearing and Action by Councilo At such hearing,
any person interested shall be entitled to be heard and file
objections, protests or recommendations, relative to the sub-
ject matter.
The City Council shall deny application for any
permit if it shall appear to its satisfaction that the appli-
cant is not a fit and proper person, morally or otherwise,
to conduct or maintain the business establishment, place or
other thing to which the application appertainsr that he has
not complied with the provisions of this or any other ordi-
nance of the City of Tiburon appertaining theretor that the
activity for which the permit is sought is itself objection-
able or detrimental to the public health, morals~ safety, or
general welfarer or that it is contrary to or conflicts with
any State or Federal law, or any ordinance of the City of
Tiburono
For the protection of the public interest, the City
Council, in granting such permits, may attach such conditions
as, in its judgment, the public interest may require, and in
the consideration of any applica~ion for permit the City
Councilor other official authorized to grant permits or
certificates of compliance shall give attention to all perti-
nent fact which may affect the health, morals, safety and
general welfare of the public~ and shall exercise a reason-
able and sound discretion, with reference to the subject mat-
ter.
The City Clerk shall notify the Tax Collector of
the final action of the City Council and, should action con-
stitute approval, the Tax Collector shall issue and deliver to
17.
applicant a permit, upon receipt of the license fee applicable
thereto.
Section 2.
D. Applicable Businesses and Fees Required under
Amusement Arcades
~ool and Billard Halls
-Corrunercial Amusements
Ice or Roller Skating Rinks
Theaters maintaining fixed
place of business in the City
of Tiburon
Dance Halls or operation
of premises where dancing
is permitted and where
liquor is sold
Dance Halls or operation of
premises where dancing is
permitted and where liquor
is not sold
Circuses: Where seating
capacity is 4,000 persons
or less
Circuses: Where seating
capacity is more than
4,000 persons
Public Card Room
Defined as - any person
conducting, managing, or
carrying on any public card
room where cards of any kind are
played with cards~ exempting,
however, all fraternal organi-
zations, and labor unions.
Carnivals, tent theaters,
animal shows, temporary
entertainment under tent
Hospitals, sanitaria, con-
valescent and nursing homes,
homes of the aged, mortu-
aries and funeral parlors
AnL~al Hospitals, Kennels
and Boarding Stables
Bathhouses, Massage Parlors,
etc.
Watchman, Private Police and
Detective agencies
Junk Dealers or Collectors
Rummage Sales
Gross Receipts of $3,000 or
less: $48.00 per annum,
plus 50~ for each additional
$1,000 of gross receipts.
Gross receipts of $25,000
or less: $50.00 per annum,
plus $1.00 for each additional
$1,000 of gross receipts.
$100 per annum
$50.00 per annum
$200 for the first day and
$150 per day for each
additional day.
$300 for the first day and
$100 per day for each
additional day.
$150 per quarter, plus
$100 per quarter for each
additional table in excess
of three tables.
$150 for the first day,
$40 per day for each addi-
tional day.
Gross receipts of $5,000 or
less: $24 per annum, plus
30* for each additional
$1,000 of gross receipts.
Gross receipts of $3,000 or
less: $24 per annum, plus
50~ for each additional
$1,000 of gross receiptso
$50 per annum.
$120 per annum or, at the
option of the licensee, $40
per quartero
18.
CHAPTER IX
TRANSIENT SOLICITORS
Section 1. Transient Solicitors, Canvassers and Peddlers.
A. It is the intent and purpose of this Section to
require of all transient canvassers, solicitors and peddlers a
payment of a license fee as herein set forth, and in addition
thereto, the information, material, deposit and referred to
in this Section1 provided, however, that if by reason of being
engaged in interstate commerce or if for any other reason set
forth in Chapter II hereof, the applicant or licensee is ex-
empt from the payment of any license fee, then such person must
nevertheless provide and deliver to the City of Tiburon the
information and material, together with the deposit or bond re-
ferred to in this Section, if requiredo
B. Application for License or Permit.
Any applicant for a solicitorls, canvasser1s or
peddler1s license or permit shall, in addition to the infor-
mation required by Chapter III, Section 1 and Chapter VII,
Section 2 of this Ordinance, deliver to the City Manager, or
other designated official, whatever the case may be:
( 1 ) Two copies of a photograph, V2" x l~ II in
size, taken within the past two years, showing a full front
view of face and head onlY1
(2) A complete set of fingerprints on forms pro-
vided by the City, of each person who may solicit, canvass, or
peddle under the license or permit so requested.
If any form, contract, order blank, warranty, agree-
ment, or other written or printed document is to be signed by
the purchaser or person receiving the property or service, the
application form must be accompanied by a copy of such form,
contract, order blank, warranty, agreement or other written or
printed document.
c. Investigation.
Upon receipt of an application for a license or
permit including the information and materials required by this
section, the City Manager, or other designated official, shall
make an investigation and report in accordance with Chapter VII,
Section 2A and 2B of this Ordinance.
D. Bond Required.
In each case where it appears that the applicant,
or any solicitor or representative of the applicant will or
may demand, accept or receive payments or deposits of money or
property in advance of final delivery or performance of ser-
vices, the applicant shall, before receiving a license, deliver
to the Tax Collector a cash deposit of One Thousand Dollars
($1,000.00), a bond to the City of Tiburon in the penal sum of
One Thousand Dollars ($1,000000) issued by a surety company
authorized to do business within the State of California, or
a personal surety bond satisfactory to the Tax Collector. Said
cash deposit or bond, as the case may be, shall remain in full
force and effect and be retained for a period of ninety (90)
days after the expiration of any such license or the termination
of any such license or the termination of any action upon said
bond or deposit of which the Tax Collector shall have been
19.
notified unless sooner released by the said Tax Collector.
The cash deposit or surety bond or personal surety
bond referred to shall be conditioned upon and shall guarantee
the following:
(1) That the applicant or person licensed will
deliver the goods, wares or merchandise which he may contract
or agree to sell or deliver, within the time, in the manner~
and of the quality and fitness contemplated by or referred to
in the contract or agreement which he may thereafter make, ne-
gotiate or solicity while operating under such license or per-
mit:
(2) That such applicant or licensee will perfor~
the services which he or his principal shall undertake to per-
form pursuant to any order, agreement or contract which may be
thereafter entered into, negotiated or solicited while operating
or acting under such permit or license:
(3) That if such applicant or licensee shall fail
to do or perform any of the things hereinabove in this Section
set forth, then and in such event, said applicant or licensee
will return and repay to any person who may have made any ad-
vance payment or deposit upon any order or agreement, the whole
of such deposit or payment within thirty (30) days after any
such default and will pay therewith interest upon such deposit
or payment at the rate of 10 percent per annum from the date
of receipt of the deposit or payment until the date of refund,
and will pay therewith all reasonable costs, attorney's fees
and other expense which may have been incurred or suffered by
the person who may have made such payment or deposit1
(4) That such applicant, licensee and bondsman
has made such cash deposit or such bond within the City of
Tiburon and assumed all of the obligations thereof within said
City, and has agreed to and does thereby agree to be sued
thereon in the Municipal Court of the Central Judicial District
of the County of Marin, State of California~ or in the Superior
Court of the State of California, in and for the County of Marin,
and will accept and aCknowledge the jurisdiction of such court
and waive all rights to change of venue1
(5) That said bond shall be construed as and shall
be a third party beneficiary bond or deposit and that any and
all persons with whom any agreement or contract may thereafter
be made or from whom any order may be received, or from whom
any advantage payment or deposit may be received, may rely
thereon, be deemed a beneficiary thereof and may sue said appli-
cant or licensee and bondsman in the courts last above-mentioned
and may be heard and such suit may be tried therein.
E. Issuance of License and Identification Card.
Upon approval of the application for license by
the City Manager or the City Council, as the case may be, and
upon receipt of the fee required, if any, the Tax Collector shall
issue a business license to the applicant, and individual iden-
tification cards to all persons who shall actually solicit for
or on behalf of the applicant, whether as principal or other-
wise. Such identification card shall have affixed to it the
picture, fingerprint, general description, and signature of
the individual to whom issued, and shall contain reference to
the issuance and expiration of the licenseo Said identification
card is not transferable and must be kept upon the person of the
20.
individual to whom issued at all times while he is engaged in
the business so licensed in the City of Tiburon.
F. Businesses Liable under this Section.
Transient canvassers, solicitors and peddlers
are defined as and shall be construed to be any person or per-
sons not operating from or connected with a fixed place of
business within the City of Tiburon and not having or posses-
sing any current business within the City of Tiburon and not
having or possessing any current business license issued under
any other provision of this ordinance, and who shall be engaged
in the business of going from house to house or from person to
person in residential areas of the City of Tiburon, and along
the public streets or public places of said City soliciting
business of any kind or character or negotiating contracts or
orders or displaying goods, wares or merchandise or advertising
material or brochures for the purpose of obtaining orders or
contracts for the purchase or delivery of goods, wares or mer-
chandise or the performance of services, including selling or
taking orders for or offering to sell or offering to take or-
ders for materials, photographs, periodicals, commodities, goods,
wares, demonstrators or merchandise or other things of value
for future delivery or for services to be performed immediately
or in the future.
21.
CHAPTER X
ENFORCEMENT
Section 1. 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 City of Tiburon
shall keep a license posted in a conspicuous place upon the
premises where such business is carried on.
B. Any licensee transacting and carrying on busi-
ness but not operating a fixed place of business in the City
of Tiburon shall keep the license upon his person at all times
while transacting and carrying on such business.
C. Every person driving, operating or having
control of any vehicle or other means of instrumentality for
which a license is required under the provisions of this ordi-
nance, shall have the license issued for the particular vehicle,
means or instrumentality firmly fixed thereto in a place
readily accessible and so located on the vehicle, means, or
instrumentality that the same is plainly visible at all times.
Section 2. Enforcement. It shall be the duty of the
Tax Collector, and he is hereby directed to enforce each and
all of the provisions of this ordinance, and the Chief of
Police or other designated official shall render such assist-
ance in the enforcement hereof as may from time to time be
required by the Tax Collector or the City Council.
The Tax 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 City of Tiburon to ascertain
whether the provisions of this ordinance have been complied
with.
The Tax 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 certificate. 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 Tax 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.
No license issued under the provisions of this ordi-
nance shall be contrued as authorizing the conduct or con-
tinuance of any illegal or unlawful business.
Section 3. Penalty for Violation. Any person violating
any of the provisions of this ordinance or knowingly or in-
tentionally misrepresenting to any officer or employee of this
City any material fact in procuring a 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 Dollars ($500.00) or by imprisonment in the
22.
County Jail for a period of not more than six (6) months, or
by both such fine and imprisonment.
Section 4. Remedies Cumulative. All remedies prescribed
hereunder shall be cumulative and the use of one or more reme-
dies by the City of Tiburon shall not bar the use of any other
remedy for the purpose of enforcing the provisions hereof~
Section 5. Severability. If any section, subsection,
sentence, clause, phrase or portion of thi3 ordinance is for
any reason held to be invalid or unconstitutional by the de-
cision of any court of competent jurisdiction, such decision
shall not affect the validity of the remaining portions of this
ordinance. The City Council of the City of Tiburon hereby de-
clares that it would have adopted this ordinance and each
section, subsection, sentence, clause, phrase or portion there-
of, irrespective of the fact that anyone or more sections,
subsections, clauses, phrases, or portions be declared invalid
or unconstitutional.
23.
CHAPTER XI
GROSS BUSIN~SS LICENS~S
Section 1. Gross Business Licenses. Every person, firm
or corporation engaged in the business of selling at retail or
at wholesale tangible personal property of any kind whatsoever
and/or furnishing any service or services in the City not
otherwise specifically taxed or licensed by other provisions
of this division, and having a regularly established or fixed
place of business in said City, shall between the 30th day of
June and the first day of August of each year, file with the
License Collector a statement showing, with deductions as per-
mitted hereinbefore, the gross sales bracket, as hereinafter
set forth, within which the gross sales of each of such busi-
nesses during the last preceding twelve months prior to said
date last above mentioned shall fall. If the business be
owned, conducted, or carried on, by a firm or co-partnership,
such statement must be signed and filed by one of the members
or partners. If the business be owned, conducted, or carried
on, by a corporation, such statement must be signed and filed
by its president, vice-president, secretary, assistant secretary,
treasurer, assistant-treasurer, chief accounting office~L or
managing agent. The City Collector, or any City Collector, D~puty
may, in all cases, examine the books and accounts of any per- '
son, firm, or corporation, required to file such statement,
for the purpose of verifying the same or for the purpose of
determining the amount of gross receipts of such person, firm,
or corporation. All statements filed pursuant to the pro-
visions of this section shall be confidential and shall not be
subject to public inspection. It shall be.the duty of the City
Collector to so preserve and keep said statements that the con-
tents thereof may not become known except to the person charged
by law with the administration of this division, and except
when it is necessary to divulge such information for the pur-
pose of enforcing the provisions of this division. Any person,
firm, or corporation, who wilfully files a false statement of
gross receipts shall be guilty of a misdemeanor and punishable
as hereinafter in this division provided. In the case of busi-
ness rendering services, the gross revenue from services
rendered shall be considered the equivalent of gross sales. In
the case of businesses making sales and rendering services,
the gross revenue from both sales and services shall be con-
sidered the equivalent of gross sales. Thereupon the License
Collector shall issue and deliver to said person, firm, or cor-
poration a business license as provided elsewhere in this di-
vision and collect fees for one year commencing on said date
above mentioned, in accordance with the following scale:
When the Gross Sales for the twelve months immediately
preceding the filing of the Application for Business License
shall amount to ~,OOO.OO or less, the tax shall be $10.00 per
year.
OVer $12,000.00 and not over $24,000.00, the tax shall
be $14.00 per year.
Over $24,000.00 and not over $36,000.00, the tax shall
be $18.00 per year.
OVer $36,000.00 and not over $48,000.00, the tax shall
be $22.00 per year.
24.
OVer $48,000.00 and not over $60,000000, the tax s ha 11
be $26.00 per year.
OVer $60,000.00 and not over $72,000.00, the tax shall
be $30.00 per year.
OVer $72,000.00 and not over $84,000.00, the tax shall
be $34.00 per year.
Over $84,000.00 and not over $96,000.00, the tax s ha 11
be $38.00 per year.
OVer $96,000.00 and not over $108,000.00, the tax shall
be $42.00 per year.
Over $108,000.00 and not over $120,000.00, the tax shall
be $46.00 per year.
OVer $120,000.00 and not over $132,000.00, the tax shall
be $50.00 per year.
Over $132,000.00 and not over $144,000.00, the tax shall
be $54.00 per year.
OVer $144,000.00 and not over $156,000.00, the tax shall
be $58.00 per year.
OVer $156,000.00 and not over $168,000.00, the tax s ha 11
be $62.00 per year.
OVer $168,000.00 and not over $180,000.00, the tax s ha 11
be $66.00 per year.
OVer $180,000.00 and not over $192,000.00, the tax s ha 11
be $70.00 per year.
OVer $192,000.00 and not over $204,.000.00, the tax shall
be $74.00 per year.
OVer $204,000000 and not over $216,000.00, the tax s ha 11
be $78.00 per year.
OVer $216,000.00 and not over $228,000.00, the tax shall
be $82.00 per year.
Over $228,000.00 and not over $240,000.00, the tax s ha 11
be $86.00 per year.
Over $240,000.00 and not over $252,000.00, the tax s ha 11
be $90.00 per year.
Over $252,000.00 and not over $264,000.00, the tax s ha 11
be $94.00 per year.
OVer $264,000.00 and not over $276,000.00, the tax shall
be $98.00 per year.
OVer $276,000.00 and not over $288,000.00, the tax shall
be $102.00 per year.
OVer $288,000.00 and not over $300,000.00, the tax shall
be $106.00 per year.
25.
OVer $300,000.00 and not over $600,000.00, the tax shall
be $3.00 for each $12,000.00.
OVer $600,000.00, the tax shall be $2.00 for each
$12,000.00.
26.
CHAPTER XII
PROFESSIONS
Section 1. Professions. For every person carrying
on the business of or practicing a profession listed in this
section, the license tax shall be the sum of $50.00 per year.
The license tax provided for in this section shall be paid
by every person engaged in the following profession, busi-
ness or occupation, to wit:
Accountants
Architects
Attorneys-at-law
Auditors
Bacteriologis ts
Chemis ts
Chiropodists
Chiropractors
Engineers - Civil, Mechanical, Electrical,
Electronic or Structural
Doctors - Medical or Dental
Oculists
Opticians
Optometrists
Osteopaths
Naturopaths
Surgeons
Veterinarians
and every person carrying on or engaged in the business of
treating, curing, administering or giving treatment to the
sick, wounded, infirm or mentally distrubted persons by any
method, or pursuant to any doctrine or system, and whether
medicine is used or prescribed or not, and where a fee or
compensation is received or charged, or donations made
therefor.
27 .
CHAPTER XIII
BROKERS
Section 1. Brokers - Real Estate~ Stock, Bond,
Securit~es, Pawn, Yacht, Collection Agencies. For every
person, firm Or corporation engaged in the business of
selling, offering to sell, exchange, mortgage or lease real
estate on commission or for compensation the license tax
shall be the sum of $50.00 per year. For every person,
firm or corporation engaged in the business of selling, of-
fering to sell or exchange any stocks, bonQs or other secu-
rities the license tax shall be the sum of $50.00 per year.
In addition to the license tax provided in the
above section, each real estate and/or stock, bond or secur-
ities broker shall pay the sum of $10.00 per year for each
licensed salesman employed by such person, firm or corpora-
tion.
For every person, firm or corporation, operating
the business of loan agent or broker, or any pawn broker,
the license tax shall be the sum of $50.00 per year, and
provided further that no license shall be issued to any
pawn broker until the application has been filed with the
License Collector of said city and the applicant shall have
been investigated and approved by the City Manager or other
designated official of said city.
For every person, firm or corpmation engaged in
the business of operating a collection agency the license
tax shall be the sum of $50.00 per year.
For every person, firm or corp0ration engaged in
the business of appraising real estate or other real property
on commission or for compensation the license tax shall be
the sum of $50.00 per year.
. For every person, firm or corporation engaged in
bus~ness as a yacht broker, the license shall be the sum of
$50.00 per year; and in addition to the license tax, each
yacht broker shall pay $10.00 per year for each salesman em-
ployed by such person, firm or corporation.
28.
~PTmXN
CLEANING, ETC. - NO FIXED PLACE OF BUSINESS
Section 1. Cleaning, Dyeing, Renovating, Laundry
Having No F~xed Place of Business in City. For every per-
son, firm or corporation engaged in operating, managing
or conducting, as owner, manager or agent, the business
of cleaning, dyeing, renovating or laundering clothes and/or
wearing apparel or household furnishings, and having no re-
gularly established place of business in the city, the li-
cense tax shall be the sum of $50.00 per year.
29.
CHAPTER Arv
VENDING I~~CHINES
Section 1. Vending Machines, Service Machines,
Amusement Machines, Music Machines
(a) For every person, firm or corporation en-
gaged in the business of maintaining or operating any ma-
chine or machines for the vending of goods, wares, or mer-
chandise, or for the rendering of any service or information,
into any of which machines money or tokens of value are de-
posited or paid for the operation thereof, the license tax
shall be the sum of $25.00 per year.
(b) For every person, firm or corporation
owning and maintaining or operating any machine or machines
mentioned in sub-section (a) herein, upon or within premises
which are already licensed by the city to said owner, and
which machine or machines are merely incidental to the
operation of such licensed business, the license tax shall
be the SQm of $5.00 per year.
(c) For every person, firm or corporation en-
gaged in the business of maintaining or operating any ma-
chine or machines for the purpose of amusement or the demon-
stration of skill, or any combination amusement and vending
machine, into any of which machines money or any token of
value must be deposited to operate said machine or machines,
the license tax shall be the sum of $100.00 per machine per
year.
(d) For every person, firm or corporation en-
gaged in the business of maintaining or operating any ma-
chine or device for producing music into which machine or
machines money or tokens of value are deposited or paid for
the operation thereof, the license tax shall be the sum of
$100.00 per machine per year.
(e) For every person, firm or corporation en-
gaged in the business of maintaining or operating any ma-
chine or device for producing music, into which machine or
machines money or tokens of value are deposited or paid
for the operation thereof, and which machine or machines
are situated upon or contained within or upon premises
wherein or whereon alcoholic beverages are sold and served
to the public, the license tax shall be the surn of $100.00
per machine per year.
(f) For every person, firm or corporation en-
gaged in the business of maintaining or operating any self-
service machine or device, such as laundry and/or dry cleaning
machines, into which machine or machines money or tokens of
value are deposited or paid for the operation thereof, the
license tax shall be the sum of $5000 per machine per year.
(g) No person, firm or corporation having an es-
tablished place of business and paying a license tax based
on gross sales or receipts from such business and who main-
tains or operates any vending machine or machines owned by
said person, firm or coporation shall be required to pay a
separate license for such machine or machines, but shall in-
30.
clude the sales or receipts therefrom in their gross receipts.
(h) No person, firm or corporation shall be re-
quired to pay a licnese tax on any machine used for the
vending of matches or United States postage stamps, or the
placing of telephone calls, or where the value of the mer-
chandise vended, or service rendered shall be less then four
cents.
31.
CHAPTm XVI
GARAGE
Section 1. Garage (Public or Storage). For ever~
person, t~rm or corporation conducting managing or carry~ng
on the business of a public garage, storage garage or public
parking installation, the license tax for each of said busi-
nesses or occupations shall be the sum of $50.00 per year.
32.
CHAPTER XVII
HOTELS, ETC.
Section 1. Hotels, Motels and Auto Courts. Every per-
son transacting, carrying on or engaged in the operation of a
hotel, motel or auto court shall pay an annual license fee of
$15.00 per rental unit.
Section 2. Apartments. Every person engaged in the
operation of an apartment shall pay an annual license fee of
$10.00 per rental unit.
Section 3. Unclassified. For any person, firm or
corporation conducting or carrying on any business, trade, pro-
fession, calling or occupation not particularly specified herein
or embraced within the provisions of any other section of this
division, the license tax shall be the sum of $25.00 per year.
33.
CHAPTER XVIII
EFFECTIVE DATE
This Ordinance shall go into effect immediately upon
its adoption as an ordinance necessary for the immediate pre-
servation of the public peace, health# and safety.
The facts constituting the urgency and requiring that
this Orainance become effective immediately# which matters are
hereby found as a fact by this Council, are as follows:
The City has only recently been incorporated and it is
necessary that the City make immediate provision to provide
revenue needed to efficiently operate the City. The City is
urgently in need of such revenue to properly carry out its
obligations to the Citizens of Tiburon and this Ordinance is
required for the ~ediate pres$rvation of the public peace#
safety# general welfare and Qonvenience of the City of
Tiburon and its residentso
This Ordinance shall be posted in three public places
within the City of Tiburon as previously designated by Council
Resolution.
PASSED AND ADOPTED at a meeting of the City Council of
the City of Tiburon on the 14th day of December, 1964, by the
following vote:
AYES:
Councilmen: Ellinwood, Hannahs, Hoffmlre, Souza, Strawbridge.
NOES:
Counc i lmen : None
ABSENT:
Councilmen:
None
~11~ W.
GORDON W. STRAWBRI
Mayor of the Ci~y of Ti
~: ,)( )
(, /P/~~ ~~~
~--LAWRENCE D. ROSE, City Clerk
34Q