SEC. 11-36. PROFESSIONS, OCCUPATIONS AND SERVICES.

   (A)   Every person conducting any business hereinafter enumerated or similar thereto shall pay a business tax as required by the business tax schedule: abstract and title; accountant or auditor; advertising agent; appraiser; architect; artist; assayer; attorney; bacteriologist; book agent; broker or commission agent; business school; certified public accountant; chemist; chiropodist; chiropractor; civil, electrical, mining, chemical, structural, consulting or hydraulic engineer; collection agency; credit reporting bureau; dance school; dental laboratory; dentist; dermatologist; draftsman; drugless practitioner; detective agency or private patrol; electrologist; employment office; engraver; entomologist; feed, grain or fruit broker; geologist, herbalist; illustrator; interpreter; landscape architect; lapidary; locksmith; masseuse; medical laboratory; mercantile agency; mortician; naturopath; news agency; oculist; optician; optometrist; osteopath; pest control; physician; physiotherapist; piano tuner; podiatrist; printer; public relations; public stenographer; real estate broker; roentologist; sign painter; stock broker; surgeon; surveyor; taxidermist; teacher of music or dancing; telephone answering service, termite inspector; trading stamps; travel agency; veterinarian.

   (B)   Any person subject to subsection 11-36(A) whose business income is measurable in gross receipts may on the application for a business tax certificate or on annual renewal thereof apply in writing to the collector to report and pay a business tax measured by annual gross receipts as required by the business tax schedule for persons subject to section 11-31. Once a certificant makes this selection, the certificant may not reverse it.

   (C)   Every person conducting any business hereafter enumerated or similar thereto shall pay a business tax as required by the business tax schedule of rates and fees: arcade; auctioneer; auto wrecking yard; bowling alley; circus, carnival, animal exhibit, itinerant show, rodeo, parade and sporting event (except when the exhibition or performance is given in connection with the regular operation of a theater, hall or stadium in the city for which a business tax certificate has been issued); dance; hotel, motel or residential rental; itinerant merchant; itinerant show or itinerant merchant sponsored by a shopping center (the ownership or management of a shopping center may pay a flat business tax for an unlimited number of itinerant shows and merchants sponsored by the shopping center and located on the shopping center premises); junk collector; junk dealer; labor housing facility or labor camp; mobile home park; mechanical amusement ride; outdoor advertising; pawnshop; poolroom; secondhand store; shooting gallery, golf course or archery range; skating rink; solicitor or peddler; taxi or motor vehicle for hire; telephone solicitation; theater; vehicle used in a wholesale, retail or service business that has a fixed place of business, delivery service vehicle.

(`64 Code, Sec. 16-36) (Ord. No. 2456, 2838)

SEC. 11-37. CONTRACTORS.

   (A)   Every contractor shall pay a business tax as required by the business tax schedule.

   (B)   Any contractor conducting the business of selling goods, wares or merchandise at retail or wholesale in addition to the business of contracting shall obtain a business tax certificate for such retail or wholesale business as well as a business tax certificate for the contracting business.

(`64 Code, Sec. 16-37) (Ord. No. 2456, 2838)

SEC. 11-38. PUBLIC UTILITIES.

   (A)   Every person conducting business as a public utility or otherwise in the distribution, transportation or transmission of electricity, gas or communications shall pay a business tax as required by the business tax schedule.

   (B)   Any person subject to this section may on the application for a business tax certificate or on annual renewal thereof apply in writing to the collector to report and pay a business tax measured by annual gross receipts as required by the business tax schedule for persons subject to section 11-31.

(`64 Code, Sec. 16-38) (Ord. No. 2456, 2838)

DIVISION 3. PEDDLERS, CANVASSERS AND SOLICITORS

SEC. 11-45. BUSINESS TAX CERTIFICATE TO PEDDLE FOOD; PUBLIC HEALTH PERMIT REQUIRED.

   (A)   An applicant for an initial or renewed business tax certificate to peddle food anywhere in the city shall provide the collector with a current public health permit issued to the applicant by the county pursuant to Cal. Health and Safety Code, Section 113923. The collector shall make a copy thereof and keep the copy with the initial application or renewal application.

   (B)   A person, institution, or organization exempted by section 11-9 from some of the requirements of this chapter is not exempt from the requirement to provide the collector with a current public health permit issued to the person, institution or organization by the county pursuant to Cal. Health and Safety Code, Section 114387. The permit shall be presented to the collector before the person, institution or organization engages in peddling food anywhere in the city.

(`64 Code, Sec. 16-40) (Ord. No. 2456, 2838, 3031)