A. General Business License: There are hereby imposed upon the businesses, trades, professions, callings and occupations transacting business within the city, license taxes in the amounts hereinafter prescribed. It shall be unlawful for any person to transact and carry on any business, trade, profession, calling or occupation in the city without first having procured a license from said city so to do or without complying with any and all applicable provisions of this chapter.
This section shall not be construed to require any person to obtain a license prior to doing business within the city if such requirement conflicts with applicable statutes of the United States or of the state of California.
Persons not required to obtain a license prior to doing business within the city because of conflict with applicable statutes of the United States or of the state of California shall not be liable for payment of the tax imposed by this chapter.
B. Card Room: A license shall be obtained by any person to conduct, operate, or carry on, or permit to be carried on, the business of a card room.
C. Junk Dealer And/Or Collector: A license shall be obtained by any person before engaging in the business of maintaining or operating, conducting, carrying on, or managing a junk or secondhand dealership.
D. Branch Establishments Or Multiple Businesses: A separate business license must be obtained for each branch establishment or location of the business transacted and carried on and for each separate type of business at the same location, and each business license shall authorize the holder to transact and carry on only the business described thereby at the location or in the manner designated in such business license; provided, that warehouses used in connection with or incidental to a business taxed under the provisions of this chapter shall not be deemed to be separate places of business or branch establishments; and provided further that any person conducting two (2) or more types of businesses at the same location and under the same management, or at different locations, but which businesses use a single set or integrated set of books and records, may at his option, pay only one tax calculated on all gross receipts of the businesses under the schedule that applies to the type of business of such person which requires the highest percentage payment on such gross receipts.
Vehicles, coin operated machines or any other type of operation incidental to the licensed business shall fall within the gross receipts schedule designated for said business. However, wherein two (2) or more businesses are operated under the same ownership or management that are licensed under the "flat rate" section of this chapter, that flat rate of each type of business shall apply.
E. Sale Of Salvaged Goods: No license shall be required under the provisions of this chapter for the sale of goods, wares or merchandise salvaged from any fire, wreck or other calamity in the city. (Ord. 1324, 12-18-1984)