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Every person, firm or corporation engaged in the business of storing, using or transporting flammable or combustible liquids, including flammable or combustible liquid fuel oil, that requires a permit from the Fire Department, unless such person shall have secured a license under Sections 90 or 93 of this Article, shall pay an annual license fee of $359 per year.
The license fee for the Fire Department permit shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.
Every person, firm or corporation engaged in the business of fumigating and fogging that requires a permit from the Fire Department shall pay an annual license fee of $359.
The license fee for the Fire Department permit shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.
Every person, firm or corporation engaged in the business of storing or using liquefied petroleum gases or compressed gases that requires a permit from the Fire Department shall pay an annual license fee of $359.
The license fee for the Fire Department permit shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.
SEC. 242.2. [REPEALED.]
(Amended by Ord. 13-85, App. 1/11/85; Ord. 180-04, File No. 040739, App. 7/22/2004; repealed by Ord. 184-07, File No. 070813, App. 8/3/2007)
Every person, firm or corporation that installs or uses an acetylene generator for which a permit is required from the Fire Department shall pay an annual license fee of $359.
The license fee for the Fire Department permit shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.
For license periods beginning on or before March 31, 2026, every person, firm, or corporation engaged in the business of applying flammable finishes, including floor finishes, that requires a permit from the Fire Department; or using or operating an industrial baking and drying oven that requires a permit from the Fire Department, shall pay an annual license fee of $359. This license fee shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.
For license periods beginning on or after April 1, 2026, the annual license fee shall be $0.
(Amended by Ord. 13-85, App. 1/11/85; Ord. 180-04, File No. 040739, App. 7/22/2004; Ord. 184-07, File No. 070813, App. 8/3/2007; Ord. 169-09, File No. 090707, App. 7/21/2009; Ord. 238-11
, File No. 111101, App. 12/15/2011, Eff. 1/14/2012; Ord. 140-15
, File No. 150561, App. 8/6/2015, Eff. 9/5/2015; Ord. 279-24, File No. 240926, App. 12/19/2024, Eff. 1/19/2025, Oper. 2/1/2025)
Every person, firm or corporation engaged in the business of processing magnesium that requires a permit from the Fire Department shall pay an annual license fee of $359.
The license fee for the Fire Department permit shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.
Every person, firm or corporation engaged in the business of transporting flammable liquids by tank vehicle, and providing such tank vehicle that requires a permit from the Fire Department, shall pay an annual fee of $359 for each tank vehicle.
The license fee for the Fire Department permit shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.
Every person, firm or corporation engaged in the business of storing and using hazardous materials, including but not limited to aerosols, cryogenic fluids, and explosives, that require a permit from the Fire Department shall pay an annual license fee of $359.
The license fee for the Fire Department permit shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.
(a) The following fee for licenses is established for persons, firms, or corporations engaged in the conduct or operation of the handling, manufacture, or sale of foodstuffs, annually payable in advance to the Tax Collector.
Class | Fee |
Class | Fee |
Class A. Food product and marketing establishments without food preparation with a total square footage of: | |
Class A-1. Less than 5,001 square feet | $647 |
Class A-2. 5,001 square feet to 10,000 square feet | $847 |
Class A-3. 10,001 square feet to 20,000 square feet | $1,054 |
Class A-4. Greater than 20,000 square feet | $1,277 |
Class B. Food product and marketing establishments with food preparation with a total square footage of: | |
Class B-1. Less than 5,001 square feet | $693 |
Class B-2. 5,001 square feet to 10,000 square feet | $898 |
Class B-3. 10,001 square feet to 20,000 square feet | $1,091 |
Class B-4. Greater than 20,000 square feet ("Supermarket") with: | |
1 Food Preparation Station | $1,235 |
2 to 3 Food Preparation Stations | $1,390 |
4 or more Food Preparation Stations | $1,544 |
Class C. Retail bakeries | |
Without food preparation | $753 |
With food preparation | $1,290 |
Class D. Farm Stand | $0 |
Class E. Certified farmers market | $1,039 |
Class F. Wholesale food markets with retail | $645 |
Class G. Food manufacturing or processing | $714 |
Class H. Food product and marketing establishments with an inventory of food at cost in stock as of the first day of April: | |
Less than $1,000 | |
Greater than $1,000 | Refer to Class A |
Class I. Food product and marketing establishments in stadiums, arenas or auditoriums with a seating capacity of 25,000 or more | |
(b) The license fees set forth above shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.
(c) Notwithstanding the chart above, for license periods beginning on or after April 1, 2026, the annual license fee for the following licenses shall be $0:
(1) Class A-1: Food product and marketing establishments without food preparation with a total square footage less than 5,001 square feet.
(2) Class B-1: Food product and marketing establishments with food preparation with a total square footage less than 5,001 square feet.
(3) Class C: Retail bakeries without food preparation.
(4) Class C: Retail bakeries with food preparation.
(Amended by Ord. 95-84, App. 3/8/84; Ord. 369-88, App. 8/5/88; Ord. 244-91, App. 6/24/91; Ord. 207-93, App. 6/25/93; Ord. 131-97, App. 4/18/97; Ord. 117-01, File No. 010515, App. 6/1/2001; Ord. 5-05, File No. 041588, App. 1/8/2005; Ord. 149-08, File No. 080744, App. 7/30/2008; Ord. 86-10, File No. 100008, App. 4/30/2010; Ord. 238-11
, File No. 111101, App. 12/15/2011, Eff. 1/14/2012; Ord. 172-12
, File No. 120638, App. 7/27/2012, Eff. 8/26/2012; Ord. 45-17, File No. 161316, App. 2/24/2017, Eff. 3/26/2017; Ord. 279-24, File No. 240926, App. 12/19/2024, Eff. 1/19/2025, Oper. 2/1/2025)
Every person, firm, or corporation engaged in the business of operating food preparation and service establishments, as defined in Section 451 of the Health Code, that require permits from the Department of Public Health shall pay an annual license fee to the Tax Collector as follows:
(a)
Class | Fee |
Class | Fee |
Class A. Food preparation and service establishments with a total square footage of: | |
Less than 1,000 square feet | $879 |
1,000 square feet to 2,000 square feet | $1,158 |
Greater than 2,000 square feet | $1,326 |
Class B. Bar or tavern | |
Without food preparation | $750 |
With food preparation | $950 |
Class C. Take-out establishment | $1,051 |
Class D. Fast food establishment | $1,189 |
Class E. Catering facility | |
Catering facility – No Cooking | $618 |
Catering facility – Cooking | $1,054 |
Class F. Temporary facility | $176 |
Class G. Commissary | $998 |
Commissary for Mobile Food Facility servicing | $618 |
Commissary for cooking | $1,027 |
Cooking school | $618 |
Limited service charitable feeding operation | $0 |
Host facility | $824 |
Shared Kitchen Complex, less than 2,000 square feet | $824 |
Shared Kitchen Complex, 2,000 square feet or more | $1,030 |
Class H. Mobile Food Facilities | |
Class H-1. Mobile Food Facility 1 | $195 |
Class H-2. Mobile Food Facility 2 | $292 |
Class H-3. Mobile Food Facility 3 | $195 |
Class H-4. Mobile Food Facility 4 | $778 |
Class H-5. Mobile Food Facility 5 | $778 |
Class I. Stadium concession | $710 |
Class J. Food Vending machines | $227 per machine |
Class K. Bed and breakfast establishment | $1,126 |
Class L. Boarding house | $283 |
Class M. Private school cafeteria. | |
Without food preparation
| $342
|
With food preparation
| $527
|
Class N. Hospital kitchen, with food service to the general public and staff only | $1,060 |
Class O. Licensed Health Care Facility | $1,169 |
Class P. Caterer | $376
|
Class Q. Employee Cafeteria | |
With only limited food preparation | $669
|
With food preparation | $1,029 |
The license fees set forth above shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.
Notwithstanding the chart above, for license periods beginning on or after April 1, 2026, the annual license fee for the following licenses shall be $0:
(1) Class A: Food preparation and service establishments with a total square footage less than 1,000 square feet.
(2) Class A: Food preparation and service establishments with a total square footage 1,000 square feet to 2,000 square feet.
(3) Class A: Food preparation and service establishments with a total square footage greater than 2,000 square feet.
(4) Class B: Bar or tavern without food preparation.
(5) Class B: Bar or tavern with food preparation.
(6) Class C: Take-out establishment.
(7) Class D: Fast food establishment.
(8) Class E: Catering facility – No Cooking.
(9) Class E: Catering facility – Cooking.
(10) Class H: Mobile Food Facility 1.
(11) Class H: Mobile Food Facility 2.
(12) Class H: Mobile Food Facility 3.
(13) Class H: Mobile Food Facility 4.
(14) Class H: Mobile Food Facility 5.
(15) Class P: Caterer.
(b) Exemptions. The following establishments are exempt from paying the fees required by this Section 249.1:
(1) Food preparation and service establishments used exclusively by day care facilities.
For the purpose of this subsection (b)(1), a “day care facility for children” shall mean a “community care facility” licensed pursuant to the provisions of Chapter 3, Division 2 of the California Health and Safety Code (commencing at Section 1500), which provides nonmedical care to children in need of personal services, supervision, or assistance essential for sustaining the activities of daily living or for the protection of the individual on less than a 24-hour basis, or a “family day care home for children” licensed pursuant to the provisions of Chapter 3.6, Division 2 of the California Health and Safety Code (commencing at Section 1597.50).
(2) Food preparation and service establishments funded through the Disability and Aging Services Commission for nutrition projects for older individuals.
(3) Food preparation and service establishments owned and operated by a non-profit organization for the purpose of charitable feeding.
(c) Beginning with fiscal year 2010-2011 and annually thereafter, the fees set forth in this section may be adjusted each year, without further action by the Board of Supervisors, as set forth in this subsection. Not later than April 1, the Director shall report to the Controller the revenues generated by the fees for the prior fiscal year and the prior fiscal year's costs of operation, as well as any other information that the Controller determines appropriate to the performance of the duties set forth in this Article. Not later than May 15, the Controller shall determine whether the current fees have produced or are projected to produce revenues sufficient to support the costs of providing the services for which the fee is assessed and that the fees will not produce revenue that is significantly more than the costs of providing the services for which the fee is assessed. The Controller shall, if necessary, adjust the fees upward or downward for the upcoming fiscal year as appropriate to ensure that the program recovers the costs of operation without producing revenue that is significantly more than such costs. The adjusted rates shall become operative on July 1.
(Amended by Ord. 270-85, App. 5/30/85; Ord. 28-88, App. 1/28/88; Ord. 369-88, App. 8/5/88; Ord. 444-88, App. 9/28/88; Ord. 244-91, App. 6/24/91; Ord. 207-93, App. 6/25/93; Ord. 131-97, App. 4/18/97; Ord. 117-01, File No. 010515, App. 6/1/2001; Ord. 5-05, File No. 041588, App. 1/8/2005; Ord. 149-08, File No. 080744, App. 7/30/2008; Ord. 233-08, File No. 080621, 2, App. 10/30/2008; Ord. 86-10, File No. 100008, App. 4/30/2010; Ord. 178-10, File No. 100720, App. 7/23/2010; Ord. 298-10, File No. 101352, App. 12/3/2010; Ord. 238-11
, File No. 111101, App. 12/15/2011, Eff. 1/14/2012; Ord. 172-12
, File No. 120638, App. 7/27/2012, Eff. 8/26/2012; Ord. 252-19, File No. 190710, App. 11/15/2019, Eff. 12/16/2019; Ord. 109-24, File No. 240281, App. 6/6/2024, Eff. 7/7/2024; Ord. 279-24, File No. 240926, App. 12/19/2024, Eff. 1/19/2025, Oper. 2/1/2025)
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