Davis Municipal Code/19.03.060

Davis Municipal Code Chapter 19

Licenses

19.03.060 Businesses in group II.

The following businesses shall pay an annual business license tax in accordance with the schedule of taxes for group II businesses based upon gross receipts derived therefrom:

(a)Ambulance service

(b)Artist

(c)Commercial printing

(d)Finance companies and savings and loan associations

(e)Hospital, sanitarium, rest home, nursing home or asylum

(f)Newspaper publication and/or distribution

(g)Restaurants

(h)Vending machine (merchandise and/or service)

(i)Commercial or industrial property. Every person engaged in the business of renting of commercial nonresidential property as an owner leasing to another person or as a lessee or sublessee subleasing to another person.

(j)Distribution of stamps, coupons, etc.— Every person who distributes any stamps, coupons, tickets, cards or other devices to be issued to purchasers of goods, wares, merchandise, services or any other thing of value, which stamps, coupons, tickets, cards or other devices shall entitle such purchaser to procure from the person issuing the stamps, coupons, tickets, cards or other devices, or from any other person, any goods, wares, merchandise, services, money or any other thing of value, free of charge upon the presentation of one or a number of such stamps, coupons., tickets, cards or other devices.

(k)Hotels, motels, duplexes, apartment houses, roominghouses, trailer or mobile home parks, etc.*— Hotel, motel, or roominghouse, boardinghouse, apartment house, lodging-house, trailer or mobile home park, house court or bungalow courts; also, except as exempted by section 19.02.020(f), and except as defined in section 19.04.090(1), persons engaged in the business of renting or letting rooms, apartments, or other accommodations for dwelling, sleeping, housekeeping or lodging.

(l)Manufacturing and processing—Every person conducting or carrying on a business consisting of manufacturing, packing or processing any goods, wares, or merchandise other than food, at a fixed place of business within the city. For the purpose of this section, the business license tax shall be applicable to the value of the manufactured or processed product, as reflected by the licensee's method of accounting, using generally accepted principles of accounting consistently applied, less the cost of purchased raw materials or, in the alternative, less the value of the raw materials or the value of the partially completed product at the time it enters the manufacturing process within the city.

(m) Retail sales and miscellaneous businesses—Every person conducting or carrying on a business consisting of selling at retail any goods, wares and merchandise or commodities, or conducting, maintaining or carrying on any trade, occupation, calling or business at a fixed place of business within the city and not otherwise specifically licensed by other subdivisions of this chapter.

(n)Trade school or college, business school or college—Where instruction is given in any trade, profession, calling or occupation and a fee is charged for such instruction.

(o)Transporting persons—Every person. conducting or carrying on the business of transporting persons for hire, picking up and/or discharging passengers within the city.

(p)Wholesaling—Every person conducting or carrying on a business consisting of selling, handling and storing at wholesale any goods, wares and merchandise or commodities, other than food, at a fixed place of business within the city. (Ord. No. 872, § 1; Ord. No. 1269, § 2).

*In the event that the tax hereby levied is declared invalid by a final judgment of a court of competent jurisdiction or is repealed by a legislative act or constitutional amendment, then, and without further action of the city council, the amendment adopted by Ordinance No. 1269 shall be of no further force and effect, and section 19.04.060(k) shall automatically be revised to read as they did prior to the amendment by Ordinance No. 1269 and the passage of Ordinance No. 1257.