Every person who engages in business at a fixed place of business within the city shall pay a license tax based upon average annual gross receipts at the following rates and in the following classifications.
(A) Classification “A:”
(1) Accountant;
(2) Doctor of veterinary medicine;
(3) Advertising counsel;
(4) Draftsman;
(5) Apartment houses;
(6) Drugless practitioner;
(7) Appraiser;
(8) Engineer;
(9) Architect;
(10) Funeral directors;
(11) Assayer;
(12) Geologists;
(13) Attorney;
(14) Hotels;
(15) Bacteriologist;
(16) Income tax expert;
(17) Barbershop or beauty shop;
(18) Insurance adjuster;
(19) Barber school;
(20) Interpreter;
(21) Beauty and cosmetology;
(22) Lapidary school;
(23) Motels;
(24) Chemist;
(25) Oculist;
(26) Chiropodist;
(27) Optician;
(28) Chiropractor;
(29) Optometrist;
(30) Collection agency;
(31) Photographic service;
(32) Court reporter;
(33) Physiotherapist;
(34) Dancing school;
(35) Radiologist;
(36) Dental technician;
(37) Repair services (unless otherwise specified);
(38) Designer;
(39) Illustrator or decorator;
(40) Sales cosmetics;
(41) Doctors of dentistry;
(42) Sanitary company;
(43) Doctors of medicine or surgery;
(44) Surveyor;
(45) Travel agency;
(46) Doctors of osteopathy;
(47) X-ray technician; and/or
(48) And other businesses not listed above, operating on a net profit of 20% or more will be classified in the above category.
(B) Classification “B:”
(1) Abstract and title company;
(2) Music studios;
(3) Amusement machine, coin or slug-operated;
(4) Newspaper publisher;
(5) Nursery and garden supplies;
(6) Appliance;
(7) Office, store and school supplies;
(8) Automobile or truck tires;
(9) Persons specializing in the sale, repair or recapping;
(10) Paint, glass and wallpaper;
(11) Photographic sales;
(12) Auto parts and accessories;
(13) Plumbing and heating;
(14) Bakeries;
(15) Radio and television;
(16) Broker, real estate;
(17) Shoe stores;
(18) Contractors, general and specialty;
(19) Sporting goods;
(20) Stationery and books;
(21) Department stores;
(22) Trailer, boat or motorcycle dealer;
(23) Drugstores;
(24) Florists;
(25) Van and storage business;
(26) Garages, storage;
(27) Variety stores;
(28) Gifts and novelties;
(29) Vending machines (selling goods, wares, merchandise);
(30) Hardware;
(31) Jewelry;
(32) Weighing machines, coin operated (selling services);
(33) Job printers;
(34) Junk dealers;
(35) Wrecking or salvaging automobiles or vessels;
(36) Lumber and building supplies;
(37) Men’s and women’s apparel;
(38) Men’s and women’s specialty apparel; and/or
(39) And other businesses not listed above, operating on a net profit of 10% to 20% will be classified in the above category.
(C) Classification “C:”
(1) Auto repair services;
(2) Confectioneries;
(3) Billiards, pool hall;
(4) Creameries or dairies;
(5) Bowling alley;
(6) Feed, fuel and ice dealers;
(7) Car wash;
(8) Furniture stores;
(9) Children’s wear;
(10) Laundry and dry cleaning agents and plants;
(11) Cocktail lounge;
(12) Combination grocery stores;
(13) Liquor stores;
(14) Meat markets;
(15) Restaurants and food dispensing;
(16) New car dealers;
(17) Oil distributors;
(18) Service stations;
(19) Specialty foods;
(20) Wholesalers, one-half of “C” rate, except that the license fee shall be not less than $15 per annum;
(21) Supermarkets;
(22) Tobacco and periodicals;
(23) Used car dealers; and
(24) And other businesses not listed above, operating on a net profit under 10%, will be classified in the above category.
(D) (1) Each fee established by this section and fixed herein shall be adjusted automatically on January 1 of each year by a percentage equal to the percent of increase in the U.S. Consumer Price Index; U.S. cities average for the preceding 12 months. In computing gross receipts under this section there may be deducted the amount of gross receipts which has been the measure of a license tax paid to any other city. In any case where a licensee or an applicant for a license believes that his or her individual business is not assigned to the proper classification under this section because of circumstances peculiar to it, as distinguished from other businesses of the same kind, he or she may apply to the Director of Finance for reclassification.
(2) The application shall contain the information as the Director of Finance may deem necessary and require in order to determine whether the applicant’s individual business is properly classified. The Director of Finance shall then conduct an investigation following which he or she shall assign the applicant’s individual business to the classification shown to be proper on the basis of the investigation.
(3) Each fee established by this section will be adopted by a resolution and specified in the City of Red Bluff Schedule of Fees following a public hearing. The resolution will be published once in the Red Bluff Daily News, the local paper and the fees will go into effect 30 days following adoption of the resolution.
(E) (1) The Director of Finance shall notify the applicant of the action taken on the application for reclassification. The notice shall be given by serving it personally or by depositing it in the U.S. Post Office, postage prepaid, addressed to the applicant at his or her last known address. The applicant may, within 15 days after the mailing or serving of the notice, make written request to the Director of Finance for a hearing on his or her application for reclassification. If the request is made within the time prescribed, the Director of Finance shall cause the matter to be set for hearing before the City Council within 15 days. The Director of Finance shall give the applicant at least ten days notice of the time and place of the hearing in the manner prescribed above for serving notice of the action taken on the application for reclassification. The Council shall consider all evidence adduced and its findings thereon shall be final.
(2) Written notice of the findings shall be served upon the applicant in the manner prescribed above for serving notice of the action taken on the application for reclassification.
(`61 Code, § 12.21) (Ord. 397, passed 12-27-1960; Am. Ord. 467, passed 3-14-1967; Am. Ord. 823, passed 9-18-1990; Am. Ord. 835, passed 10-1-1991; Am. Ord. 967, passed 1-2-2007; Am. Ord. 982, passed 12-18-07; Am. Ord. 994, passed 12-16-2008; Am. Ord. 1004, passed 12-15-2009; Am. Ord. 1021, passed 6-19-2012)