A. Transportation of Property. Every person whose business is that of operator of any motor vehicle used for the transportation of property for hire or compensation, and who in the course of that business uses the public streets and highways to receive or discharge, pick up or deliver property within this city, shall pay a business tax of twenty-five dollars per year for each such vehicle.
B. Delivering or Carrying Goods, Wares or Merchandise. Every person who uses any motor vehicle over the public streets and highways to receive or discharge property, or for delivering or carrying goods, wares or merchandise sold, let or handled by him in the course of this business within this city, and who is not otherwise specifically taxed by other provisions of this chapter, shall pay a business tax of twenty-five dollars per year for each such vehicle.
C. Occasional and Incidental Activity. The provisions of this section shall not apply to persons operating such vehicles within this city on an occasional and incidental basis. For the purpose of this section, "occasional and incidental" is defined to be the doing or performing of not more than three incidents or acts as specified in this section in any one-year period.
D. Exemptions and Exceptions. The business tax imposed under the provisions of this section shall not apply to any person who is subject to tax under the Highway Carriers' Uniform Business License Tax Act, commencing with Section 4301 of the California Public Utilities Code; nor shall the provisions of this section apply to the operation of any motor vehicle operated exclusively in interstate commerce.
E. Election of Gross Receipts Tax. Every person subject to the business tax provisions of this section may, at his option, elect to be taxed under Section 4.06.020, classification "A," based on gross receipts that are derived from or attributable to activities engaged in within the city. (Ord. 2141 § 19, 1977; Ord. 2063 § 2 (part), 1975).