§ 110.18 BUSINESS LICENSE TAX FEES.
   (A)   General license fee.
      (1)   Every person who engages in business within the city or who has a fixed place of business inside the city shall pay a license fee as follows:
   Number of Employees                     Annual Fee
   Sole proprietor                            $75
      1 - 25                              $75
      26 - 50                              $125
      51 - over                           $200
   One time set up charge for new businesses                  $25
   Contractors/Subcontractors                        $120 or $30 quarterly fee
      (2)   SB 1186 requires the city to add a separate line item $1.00 fee to business license applications. That fee is hereby added to all business license applications.
   (B)   Special and seasonal activities.
      (1)   For profit organizations:
         Christmas tree sales                      $50
         Fireworks stand                     $50 per day
         Carnivals                        $50 per day
         Circuses                        $50 per day
         Other similar uses                     $50 per day
      (2)   For nonprofit organizations. The business license fees for the special and seasonal activities shall be waived for all nonprofit organizations, as indicated under the exemptions clause of § 110.08(I).
   (C)   Garage sales. Garage sales conducted in any residentially zoned area shall be subject to the limitations of any "home occupation" as set forth in the Code of Ordinances.
      (1)   All garage sales must be licensed by the city.
      (2)   The license fee for a garage sale shall be $5 per calendar year which entitles the licensee to hold two garage sales per calendar year, provided that each sale lasts no longer than three consecutive days.
   (D)   Community special events; permit requirements.
      (1)   No person shall conduct or sponsor a community special event without first obtaining a permit and paying the applicable fees thereto set by City Council resolution. Applications for permits shall be made to the Parks and Recreation Department on forms supplied by the Parks and Recreation Department. The applications shall be made at least 60 days prior to the proposed date for the community special event. Failure to file an application 60 days in advance of the proposed date for the community special event may not necessarily result in automatic denial of the permit, but where there is insufficient time for staff review of the application, the permit shall be automatically denied.
      (2)   All applications for permits shall be reviewed and approved by the Director of Parks and Recreation or his or her designee, the Director of Development Services or his or her designee, by the Sheriff's Department, and any other City Department that may be involved in preparation for the event prior to being submitted to the City Council or City Manager for final approval, subject to the conditions listed below. The event organizer present at the event shall display a copy of the approved permit at all times the event is in operation.
         (a)   A "new" community special event that has not at one time been approved to occur in the City of Riverbank by the City Council shall be presented to the City Council for final approval.
         (b)   Any community special event that demands the City of Riverbank expend a significant amount of city staff time, funds, fee waivers, or resources, as determined by the City Manager, shall be presented to the City Council for final approval.
         (c)   An annual community special event that has at one time been previously approved by the City Council and does not demand the City of Riverbank expend a significant amount of city staff time, funds, fee waivers, or resources, as determined by the City Manager, may thereafter be approved by the City Manager.
      (3)   As used in this subsection "community special event" shall be construed and understood as follows:
         (a)   Any street fair, circus, farmers market, street market, art and craft show, exhibition (i.e., car show, air show), carnival, festival, or indoor or outdoor musical concert or other social event or gathering which occurs on a city street, sidewalk, alley or other street right-of-way, city park, or city facilities:
            1.   Which is likely to obstruct, delay, or interfere with the normal flow of pedestrian traffic;
            2.   Whose participants are likely not to comply with traffic laws and controls; or
            3.   Which involves the use or impacts upon other public property or facilities and the provision of city public safety services in response thereto.
         (b)   Community special event shall not include events that are organized for the principle purpose of the exercising free speech rights. "Free speech rights" means expressive activity, protected by the First Amendment of the United States Constitution or Article 1, Section 2, of the California Constitution.
(`67 Code, § 6-1-18) (Ord. 74-19, passed 9-9-74; Am. Ord. 77-7, passed 7-25-77; Am. Ord. 83-4, passed 5-23-83; Am. Ord. 92-20, passed 12-14-92; Am. Ord. 2015-005, passed 3-10-15)
Cross-reference:
   Fireworks stands specifications, see § 92.17
   Home occupations, see §§ 153.265 through 153.267