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Ordinance 1800ORDINANCE 1800 AMENDING THE ALAMEDA MUNICIPAL CODE BY AMENDING CERTAIN SECTIONS OF ARTICLES 3, 4 and 5, CHANTER 1 OF TITLE XIII; BY REPEALING ARTICLES 7 AND 9, CHANTER I OF TITLE XIII AND AD- DING IN LIEU THEREOF NEW AR- TICLES 7 AND 9, AND BY ADDING A NEW ARTICLE 10 TO CHANTER 1 OF TITLE X1111 RELATING TOBUSINESS LICENSES AND BUSINESS LICENSE FEES BE IT ORDAINED BY THE COUN- CILOFTHE CITY OF ALAMEDA that: Section 1. The Alameda Municipal Code is hereby amended by amending Section 13 -132 of Article 3, Chapter 1 of Title X111 thereof, to read as follows: Sec. 13 -132. Separate License for Each Place of Business. A separate license must be obtained for each and every branch establishment or separate place of business in which a business is conducted, except a branch establishment operated by a person licensed under Section 13 -194 of this code, in which case a duplicate license for each branch establishment shall be issued for a fee of $3.00 for each such place; provided, that warehouses and storage plants used in connection with and incidental to a business licensed under the provisions of this chapter shall not be deemed to be separate places at business or branch establishments. Section 2. The Alameda Municipal Code is hereby amended by amending Sections 13 -144, 13 -148 and 13 -149 (a) of Article 4, Chapter 1 of Title XIII thereof, to read as follows: Sec. 13 -144. Affidavit for issuance of Renewal of License. In all cases, the applicant for the renewal of an expired license shall render to the Bureau of Licenses, for its guidance in ascertaining the amount of the license to be paid by the applicant, a written statement, upon a form to be provided by the Bureau of Licenses, sworn to before a person authorized to administer oaths, setting forth such information concerning the applicant's business during the preceding year as may be required by the said Bureau to enable it to ascertain the amount of the license fee to be paid by said applicant pur- suant to the provisions of this chapter; provided that such written statement rendered for the purpose of determining the amount of license due under Section 13 -195 of this chapter need not state the exact gross receipts of the applicant, but shall state that the gross receipts of the applicant were between a cer- tain,maximum and minimum ac- cording to the schedule set forth in said section. Sec. 13 -148. Transfer of Licen- se— Procedure. No license or vehicle sticker granted or issued under any provisions of this chapter shall be in any manner transferred or assigned, or authorize any person other than the person named in the license to carry on the business therein named or to transact such business in any place other than the place or location therein named without the written consent of the Bureau of Licenses endorsed thereon. At the time such license is assigned or transferred or the place for the carrying on of such business is changed, the person applying for such transfer or change shall pay to the Bureau of Licenses a fee of three dollars ($3.00) for each assignment or transfer. Sec. 13 -149 (a). Lost License, The Bureau of Licenses shall make a charge of three dollars ($3.00) for each duplicate license or duplicate vehicle sticker issued to replace any license or vehicle sticker issued under the provisions of this chapter, which has been lost or destroyed; the applicant shall make satisfac- tory proof of such loss. Section 3. The Alameda Municipal Code is hereby amended by amending Section 13 -152 of Article 5, Chapter 1 of Title XI I I thereof, to read as follows: Sec. 13 -152. Veterans. Every Peddler, solicitor or other person calming to be entitled to exemption from the payment of any license Provided for in this chapter upon the ground that he is an honorably discharged or released soldier, sailor or marine of the United States who is physically unable to obtain a livelihood by manual labor, and who is a voter of the State of California, as provided or hereafter to be provided by Section 16001 of the Business and Professions Code or other law of this State, shall, in ad- dition to the information required in Section 13 -151 hereof, also file with said Bureau a certificate of a regularly licensed and practicing Physician dated within a month of said application, to the effect that said applicant is physically unable to obtain a livelihood by manual labor, and stating the nature of said in- capacitation. The provisions of Sec - tion 16001 of the Business and Professions Code of the State of California are hereby made applicable to the City of Alameda, and the provisions of said section of sold code are hereby made applica- ble, under the same conditions and limitations, to` any . honorable discharged or released soldier, sailor or marine of the United States who served or shot I serve in any war in which the United States has been or may be engaged. Section 4. The Alameda Municipal Code is hereby amended by repealing Article 7 of Chapter 1, Title X111 thereof and adding a new Article 7 in lieu thereof, which shall read as follows: Article 7. Vehicle Sticker Sec. 13.171. Issuance of Vehicle License. Upon the payment of a vehicle license fee the Bureau of Licenses shall deliver to the licensee one (1) license for each vehicle used by the licensee in the conduct of his business, which said license shall be securely attached in a conspicuous Place in the operator's compartment of such vehicle or at such other place as is fixed by said Bureau. Sec. 13 -172. Vehicle Stickers. Upon the issuance of a vehicle license the License Collector shall del iver to the licensee one (1) windshield sticker for each vehicle so litensed. Such sticker shall be fastened to the windshield of such vehicle or at- tached in a conspicuous place in the '"tipe`raTor's department of such vehicle, or at such other place as is fixed by said Bureau. Alaimeda City New Series Sec. 13 -173. Vehicle Stickers in Connection with Other Business. in all cases where a person pays a license fee upon the basis of persons employed, gross receipts, or other basis, and as an incident to such business uses or operates vehicles in connection therewith, and no license is required for such vehicle and the license fee of the business is not based upon such vehicles, or where any person operates vehicles in connection with any business not required to be licensed, the License Collector shall issue to such person, at the time of issuing any such license or at any other time upon application therefor, a vehicle sticker for each such vehicle. Such sticker shall be fastened on each such vehicle as provided in Section 13 -172. Sec. 13 -174, Sticker— Forms, Etc. Each sticker shall have thereon the words "Alameda," or "Alameda, California," or any abbreviation thereof, the year for which the sticker was issued, and shall be in such form and color, and contain such other information, as the Bureau of Licenses shall determine. Sec. 13 -175. Transfer of Vehicle License. If subsequent to the is- suance of any vehicle license for a specific vehicle and prior to its ex- piration date any licensee desires to discontinue the use of a vehicle for which a license was granted and which is used in connection with the conduct of his licensed business, and to substitute another vehicle in the same classification in lieu thereof, he shall make application for a transfer to the Bureau of Licenses and file the information, as to such other vehicle, as required in the case of the issuance of an original vehicle license, and the windshield sticker issued for the discontinued vehicle shall be removed from the vehicle. Thereupon the License Collector shall issue, without additional charge, a new license for the substi- tuted vehicle for the balance of the term for which the original license was issued, together with a new sticker. Sec. 13 -176. Unlawful to Operate Vehicle without Sticker. It shall be unlawful for any person to drive or operate, or use, or cause to be driven, operated or used, any vehicle for which a license is required or in the co iduct of any business required to be licensed under this chapter, without a windshield sticker being attached as in this chapter required, or to remove, or deface or cover up said sticker, or to place the same upon any vehicle other than a vehicle used by the licensee in his business, or to drive or operate, or cause to be driven or operated, any such vehicle after the expiration of the period for which any license was issued without payment of a new license fee. Section S. The Alameda Municipal Code is hereby amended by repealing Article 9 of Chapter 1 , Title XI I I thereof and adding a new Article 9 in lieu thereof, which shall read as follows: Article 9. License Fees Sec. 13 -191. Manufacturing. Every person conducting, managing or carrying on the business of ship building, ship repairing, dry docking, steel fabrication, foundry, forging, or the business of manufac- turing, processing, fabrication, compounding, or preparing for sale any article, commodity, product, substance or other thing not other- wise specifically licensed by this ar- ticle or any other provisions of this code or any ordinance of the City of Alameda, shall pay an annual license fee based upon the average number of persons employed in such business according to the following schedule: For the first person employed ... .........................$45.00 For the next nine (9) Persons employed, per person ................. 9.00 For each additional person employed.. . ............. _ 4.50 Sec. 13 -192. Wholesaling, Jobbing, etc. Every person conducting, managing or carrying on any wholesale, iobbing, ship terminal or wharfingei`15us1ness, or conducting, managing or carrying on the business of selling goods, wares, merchandise or other thing of value at wholesale, and not otherwise specifically licensed by this chapter or any other provisions of this ar- ticle or any ordinance of the City, shall pay an annual licensefee based upon the average number of persons employed in such business accord- ing to the following schedule: For the first person employed ....$45.00 For the next nine (9) persons employed, Per person ................. 9.00 For each additional person employed ................. 4.50 Sec. 13 -193. Retailing and Other Businesses not Specifically Licensed. Every person conducting, managing or carrying on any retail business, or conducting, managing or carryinng on the business of selling goods, wares, merchandise or any article or thing of value at retail, and not otherwise specifically licensed by this chapter or any other provisions of this code or any,or- dinance of the City, and every per- son conducting, managing or carry- ing on any business that is not specifically licensed by this article or any other provisions of this code or any ordinance of the City of Alameda, shall pay an annual license fee based upon the average number of persons employed in such business according to the following schedule: For the first person employed For th .. .e .next .....nin...e ..(9) ............$45.00 persons employed, per person ................ $.00 For each additional person employed ................. 4.50 Sec. 13 -194. Professional, Semi - Professional — Connected Business. Every person or individual conduct- ing, managing, carrying on, or being occupied in any business or profes- sion hereinafter designated in this section, shall pay an annual license fee in the amount so set out in this section; provided, further, that each licensee under this section shall pay an additional amount of $15.00 for each and every person employed by said licensee on a salary or com- mission basis. It is the intent of this section that each and every person or individual engaged in the listed businesses or professions, whether such person be a principal, partner, associate, or joint- venturer, shall pay the annual license fee set out. The businesses and professions referred to above in this section are the following: Ala New ,. Accountant ..................$45,00 Artist 45.00 Auditor ............... 45.00 Advertising Counsel .. 45.00 Appraiser 45.00 Architect .................... 45.00 Assayer ..................... 45.00 Attorney; Attorney at Law 75.00 Patent Attorney ........... 75.00 Bacteriologist ............ ... 45.00 Certified Public Accountant 75.00 Chemist ..................... 45.00 Chiropodist .................. 75.00 Chiropractor 75.00 Collection Agency or Mercantile Agency 45.00 Dentist ......................105.00 Designer or Decorator ....... 45.00 Draftsman d5_00 Drugless Practitioner (provided, however, that this section shall not apply to persons who treat the sick through prayer or spiritual means ............ 75.00 Electrologist ................ 45.00 Employment Agency 45." Engineer: Civil Engineer ............. 45.00 Chemical Engineer ........ 45.00 Consulting Engineer ....... 45.00 Hydraulic Engineer .... . , 45.00 Mechanical Engineer ...... 45.00 Mining Engineer 45.00 Electrical Engineer 45.00 Engraver .................... 45.00 Geologist .................... 45.00 Illustrator, or Show Card Writer 45.00 Insurance Adjuster or Claims Adjuster 45.00 Insurance Broker or Agents 75.00 Landscape Gardener or Landscape Architect .. 45.00 Lapidary 45.00 Lithographer ................ 45.00 Marriage or Family Counselor ......... 45.00 Money Lender or Money Broker, or Person engaged in buying or selling obligations ...... $45.00 Mortician 45.00 Nursing Home ............... 45.00 0C vt ... ... .................. 105.00 Opfan 75.00 Osteopath ...................105.00 Physician ...................105.00 P-hYSio- therapist ............. 75.00 Psychiatrist .................105.00 Psychologist 75.00 Real Estate Broker or Agents .................. 75.00 Real Estate Salesmen ... .. 75.00 Surgeon ....................105.00 Surveyor 45.00 Taxidermist ................. 45.00 Tax Counselor ............... 45.00 Veterinarian 75.00 Sec. 13 -195. Advertising, Bill- boards. Every person conducting or carrying on the business of outdoor advertising in the City by means of bill posting, bulletin, sign painting, Pasting, sticking, tacking, hanging, affixing or painting bills or signs to or upon posts, fences, walls, bill- boards, buildings or other structures shall pay an annual license fee based upon the annual gross receipts of such business according to the following schedules: Less than $15,000 gross receipts the sum of ................ $300.00 $15,000 or more and less than $30,000 gross receipts the sum of 450.00 $30,000 or more and less than $45,000 gross receipts the sum of 606.66 $45,000 or more and less than 560,000 gross receipts the sum of 750.00 $60,000 or more and less than $75,000 gross receipts the sum of . 900.00 For gross receipts of $75,000 or over, the sum of $900.00 plus $150.00 for each $30,000 gross receipts or fraction thereof in excess of $75,000 Gross receipts. Sec. 13 -196. Advertising Vehicles. Every person conducting the business of advertising by means of any vehicle containing amplifiers, Phonographs, loud speakers, microphones, broadcasting radio or devices for public address and -or carries advertising signs or search- lights, and which is used for an- nouncing or advertising upon the streets or public grounds in the City of Alameda, shall pay an annual license tax of $75.00 per vehicle for a term ending twelve (12) months from the date of issuance of such license. Sec. 13 -197. Amusement Parks. Every person conducting an amusement park containing any of the amusement devices or equip- ment hereinafter referred to, not in conjunction with a transient car- nival, fair or other open -air amusement referred to in Section 13 -1914 of this code, and when the property and equipment used in connection with the operation of such amusement park is assessed on the current tax rolls of the City, shall Pay a license fee graduated in ac- cordance with the number and variety of amusement or recreation devices, in accordance with the following schedule: (a) For every merry -go- round, ferric- wheel, scenic railway, chute - the chutes dodgem, swing or other S1mIla7 ghwsement equipment or device, $75.00 per year; (b) For each bathing or swimming establishment, $75.00 per year; (c) For each ball and ring throw- ing name, spin- the - wheel, mechanical or electrical game, shooting gallery, or other similar game, device or equipment, $60.00 Per year; (d) For each separate booth used for the sale of food, beverages or merchandise not in connection with any game, $30.00 per year. Provided, that the aggregate amount of annual license fee paya- ble by any single amusement park containing or operating a combina- tion of two or more of the various amusement devices and booths herein in this section enumerated, shall not exceed the sum of $600.00. Sec. 13 -198. Auctioneer, Every person conducting the business of an auctioneer shall pay'a license fee of $75.00 per day in advance. Sec. 13 -199. Automobile Wrecking Establishments. Every person con- ducting the business of an "au- tomobile wrecking establishment," as defined in Section 12 -741 of this code, shall pay an annual license fee of $150.00. Sec. 13- 19'10. Bankrupt Sales, Every person conducting a fire, bankrupt or wreck sale shall pay an annual license fee of $100.00 for a term ending twelve (12) months from the date of issuance of such license. Sec. 13 -1911. Billiard or Pool Room. Every person conducting any Public billiard or pool room shall Pay an annual license of $18.00 for each billiard or pool table, or a Alameda City OrXmiances Ordinance New Series license fee computed under Section 13 -193, whichever is the greater, Sec. 13 -1912. Bowling Alley, Etc. Every person conducting managing or carrying on a public bowling, skee ball or bat ball alley, or other similar device or equipment, shall pay an annual license fee of $18.00 for each such alley, device or equip- ment, or a license fee computed under Section 13 -193, whichever is the greater. Sec. 13 -1913. Boxing and wrestling Exhibitions. Every person engaged in the business of conducting a box- ing or wrestling exhibition or con- test shall pay a quarterly license fee of $150.00, for a term ending three (3) months from the date of issuance of such license. Sec. 13 -1914. Circus, Carnivals, Fairs, Etc. Every person conduct- ing, managing, or carrying on any transient circus, fair, carnival, open air amusement device, or other like or similar exhibition or amusement in the City of Alameda shall pay, in advance, a license fee in the amount of $250. 130 per day for each and every day of operation of such exhibition. No portion of any street shall be used for the purpose of conducting any circus, fair, carnival or other exhibition of amusement referred to in this section. Every person conducting, manag- ing or carrying on any procession or Parade in connection with any of the above shows or exhibitions, and not having a license for any such show or exhibition within the City of Alameda, shall pay $100.00 for each such procession or parade. Sec. 13 -1915, Electricians. Every Person conducting the business of installing, altering, repairing or maintaining electrical equipment of Class 1, as defined in Section 10 -211 (e) of this code, shall pay on annual license fee of $75.00 or a license fee computed under Section 13 -193, whichever is the greater. Sec. 13 -1916. Flea Markets. Every person conducting the business of a Penny market, flea market, swap market, where sellers rent spaces to display their wares, or rent stalls, or other designated places for the Pur- pose of selling or trading new and or used merchandise, shall pay an an- nuailicense fee based upon the number of stalls or spaces made available by the owners or operators of such markets, according to the following schedule: For the first stall ............ $45.00 For each of the next nine (9) stalls, per stall ..... 9.D0 For each additional stall Provided 4.50 Sec. 13 -1917. Gas Appliances. Every person conducting the business of installing or repairing any "gas appliances,'' as defined in Section 10 -713 of this code, shall pay an annual license fee of $75.00 or a license fee computed under Section 13 -193, whichever is the greater. Section 13 -1918. Credit for Section 13.1915, 13 -1917 or 13 -1930. Persons who have paid the fee required under either Section 13 -1915, 13 -1917 or 13 -1930 shall not be required to Pay the fee for an additional license under Section 13 -1915, 13 -1917 or 13 -1930. Sec. 13 -1919. Handbills. Every Person conducting, managing or carrying on the business of dis- tributing advertising handbills, dodgers, or samples, or other print- ed commercial advertisements, or commercial advertising matter of any kind, shall pay an annual license fee of $120.00. Sec. 13 -1920. Herbs— Retailing, Wholesaling, Etc., and Prescribing. (a) Every person conducting, managing or carrying on the business of retailing, wholesaling, jobbing or otherwise dealing in herbs (except drug stores) shall pay an annual license fee of $75.00 for a term ending twelve (12) months from the date of issuance of such license. (b) Every person conducting, managing or carrying on the business of prescribing herbs (ex- cepi physicians and surgeons) shall Pay an annual license fee of $225.00 for a term ending twelve (12) months from the date of issuance of such license; provided, hawever,thatnnv person paying a license under the provisions of this subdivision shall be entitled to retail, wholesale, job or otherwise deal in herbs without the payment of an additional license. Sec. 13 -1921. Home Occupations. Every person - conducting the business of cosmetology, dress- making, fancy -work, millinery, needlework, washing or ironing of laundry, teaching of dancing or Painting or of vocal or instrumental music, or maintaining an artist's studio, when such business or studio is conducted as a home occupation and the annual gross receipts thereof are $1,000.00 or less, shall Pay an annual license fee of $6.00. Such fee shall not be prorated if is- sued after the beginning of the license term. For the purpose of this section the words "home occupation'' shall mean any such business which is conducted entirely within a dwelling by a resident thereof and which business is merely incidental to the residential use of such dwelling and no assistant is employed in connec- tion with such business. Sec. 13- 1922. Hotel, Office Build- ing, etc. Every person conducting, managing or carrying on a hotel, of- fice building, rooming house, bun- galow court, auto court, motel, apartment house, or any dwelling unit for rent, lease or hire, shall pay an annual license fee of Two Dollars ($2.00) for each and every room contained in any such building; Provided, however, not to 'exceed five (5) rooms, used for the living quarters of the owner or manager of such property shall be exempt from the provisions of this section; and, provided further, that this section shall not apply to a single- family dwelling on an existing lotof record. Sec. 13 -1923. Junk Collector. Every person conducting or carry- ing on the business of a junk collec- tor shall pay an annual license of 536.00 for each person employed in such business, such license to be is- sued for a term ending twelve (12) months from the date of issuance of saidlicense. Sec. 13 -1924. Junk Dealer. Every Person conducting, managing or carrying on the business of a junk dealer shall pay an annual license of $150.00; and if the average number of Persons employed exceeds three (3), then an additional sum of $15.00 for each such employee over three. M t n: • New Series i Sec. 13 -1925. Mechanical Sec. 13 -1928. Pawnbroker. Every Amusement Devices, Every person person conducting the business of a conducting the business of operator pawnbroker shall pay an annual of a mechanical amusement device license fee of $300.00 for a term end- shall pay dn' annual license fee for ing twelve (12) months from the date each separate mechanical of issuance of such license. amusement device according to the Sec. 13 -1929. Peddler, Solicitor. following schedule: Every person conducting the (a) For each mechanical business of peddling any goods, amusement device operated solely wares, merchandise or other thing to supply musk and operated by of value, or soliciting for the sale or coin or token, the sum of $30.00 per taking orders for, or offering to sell year; (b) For any other mechanical or take orders for such goods, wares, merchandise or other thing amusement device operated by coin of value for present or future or token representing one cent, the delivery, or for service to be per - sum of $9.00 per year; formed immediately, or in the fu- (c) For any other mechanical ture, and not otherwise specifically amusement device operated by coin licensed by this code or any or- or token representing more than one dinance of the City of Alameda, ex- cent, the sum of $60.00 per year. cepting newspapers, periodicals, For the purpose of this section the and publications, shall pay a quar- following words shall have the terly license of $45.00 for each per- following respective meanings: son employed in such business, for a Mechanical amusement device" term ending three (3) months from shall mean any machine or device the date of issuance of such license. which, upon the insertion of a coin, The above notwithstanding, any plug, or token in any slot or recep- student under the age of eighteen tacle attached to said machine or (18) who is in business for himself, connected therewith, operates or provided that the gross income of which may be operated for use as a said student does not exceed One game, contest, amusement or to Thousand Dollars ($1,000.00) per an- supply music or which may be used num, shall pay an annual license fee for any such game, contest, of $2.00. Such fee shall not be amusement or to supply music and prorated if issued after the begin - which does not contain a pav -off ning of the license term. device for the return of slugs, Sec. 13 -1930. Plumbing. Every money, coins, checks, tokens or person conducting the business of merchandise; master plumber or installing, alter- "Operator" shall mean any owner ing, repairing or maintaining of such mechanical amusement plumbing, shall pay an annual device who operates or permits the license fee of $75.00 or a license fee same to be placed or operated in his computed under Section 13 -193, place of business or in any place whichever is the greater. under his control or who installs or For the purpose of this section the maintains the some in any place words "master plumber" and where the some can be played or "plumbing'' shall have the meaning operated by persons in or about said ascribed to such words, respec- place or any person in whose place tively, in the Alameda Plumbing of business any such mechanical Code. amusement device is placed for the Sec. 13 -1931. Public Dance. Every use, amusement, patronage or person conducting the business of a recreation ofthepublicorofpersons public dance hall or public dance in or about said place. shall pay a quarterly license based Every such mechanical upon the number of days per "week amusement device shall have that dances are held, according to stamped upon the some a serial the following schedule: number to identify such device, and Where dances are held any license issued pursuant hereto once a week, shall be issued for a particular a per quarter $15.00 "" mechanical amusement device. Where dances are h e '" held Such license shall be affixed upon twice a week, the mechanical amusement device per quarter 22.50 for which the same was issued in a .... Where dances are held conspicuous place and shall remain three times a week, upon said device until a new and per quarter ................ 30.00 different license is issued for such Where dances are held device. No such license shall be four times a week, transferable to any person or from per quarter ................ $37.50 one mechanical amusement device Where dances are held to another. five times a week, Sec. 13 -1926. Fortune Telling, Per quarter ................ 45.00 Mediumship, etc. Every person Where dances are held exhibiting, engaging in or conduct- six times a week, ing in the City of Alameda, the business, art or practice of as- per quarter 52.50 " held " Where dances are held trology, palmistry, phrenology, life- seven times a week, reading, fortune - telling, car- per quarter ............ 60.00 tomancy, clairvoyance, ... Where dances are held less than cioiraudience, crystal- gazing, hyp- once a week, $6.00 for each day such notism, mediumship, prophecy, dance is conducted. augury, divination, mindreading, Any person having a license under magic or necromancy, shall pay an this section shall not be required to annual license fee of $1,500.00 for a procure an additional license to term ending twelve (12) months conduct a dancing academy at the from the date of issuance of such same location and under the same license. Sec. 13 -1927. News Stands. Every management as said public dance hall. person maintaining upon the streets Sec. 13 -1932. Scissors Grinders, or sidewalks of the City of Alameda etc. Every person conducting the any news stand, hand cart or other business of grinding or sharpening vehicle for the sale or offering for scissors, knives, cutlery, lawn sale of newspapers, shall pay an an- mowers, or mechanical tools, when nual license fee of $3.00. the person conducting said business New Series travels from place to place or from house to house shall pay an annual license fee of $15.00. Sec. 13 -1933. Shoe Shine Stand. Every person engaged in the business of operating or maintaining a shoe -shine stand or parlor shall pay a license fee of $18.00 per year plus $6.75 for each additional person engaged in such business. Sec. 13 -1934. Street Vendor. Every Person conducting the business of street vendor shall pay a quarterly license of $105.00 for each person employed in such business, for a term ending three (3) months from the date of issuance of such license. Sec. 13 -1935. Taxicabs, etc. Every person conducting any business regulated by Chapter 1, Title VII of this code, or any ordinance supplementary thereto, and hereinafter enumerated, shall pay an annual license fee as follows: (a) Taxicab business, $20,00 per public motor vehicle; (b) Motor Bus business, $40.00 per public motor vehicle; (c) Automobiles for Hire business, $20.00 per public motor vehicle. Sec. 13 -1936. Theaters, Moving Pictures, etc. - Daily Showing. Every person conducting the business of daily production of thea- trical or vaudeville performances, or the exhibition of motion pictures, or lectures, or entertainments, or shows, or contests, or exhibitions, not otherwise specifically licensed by the provisions of this code or any ordinance of the City of Alameda, shall pavan annual license fee based upon the .seating capacity of such theater, auditorium or other place, according to the following schedule: For a seating capacity of less than 750 persons, per year ..................$ 75.00 For a seating capacity of 750 persons and less than 1,000 persons, per year ................... 90.00 For a seating capacity of 1,000 persons and less than 1,250 persons, per year ...................105.00 For a seating capacity of 1,250 persons and less than 1,500 persons, per year ...................120.00 For a seating capacity of 1,500 persons to 1,750 persons,. inclusive, Per year .......... ..135.00 The additional sum of $3.00 for each 100 or fraction thereof, of seating capacity in excess of 1,750 seating capacity. Sec. 13 -197. Theaters, Moving Pic- tures, etc. - Other than Daily Showing. Every person conducting, managing or carrying on the business of producing theatrical or vaudeville performances, or the exhibition of motion pictures, or lectures, or entertainments, or shows, or contests or exhibitions, not otherwise specifically licensed by the provisions of this code or any ordinance of the City of Alameda, shall pay a daily license, or an an- nual license, based upon the seating capacity of such theater, auditorium or other place, according to the following schedule: For a seating capacity of less than 500 persons, $4.50 per day or $30.00 annually; For a seating capacity of 500 per- sons and less than 750 persons, $6.00 per day or $45.00 annually; For a seating capacity of 750 per- sons and less than 1,000 persons, $7.50 per day or $60.00 annually; For a seating capacity of 1,000 Persons to 1,500 persons, inclusive, $9.00 per day or $75.00 annually; The additional sum of $3.00 per day or $7.50 annuoily for each 250 seating capacity, or fraction thereof, in ex- cess of 1,500 seating capacity. Sec. 13 -1938. Theatres - Drive -in. Every Person conducting, managing or carrying on the business of Producing or showing theatrical or vaudeville performances, musical or other entertainments, shows or exhibitions, or exhibiting motion pictures in or upon premises which are not enclosed with four walls and a roof, which business is not other- wise specifically licensed by the Provisions of this Code, shall pay an annual license fee based upon the annual gross receipts of such business as follows: $45.00 for $20,000.00 or less, of gross receipts; $2.25 for each additional $1,000.00 (or fractional part thereof) of gross receipts over $20,000.00. If said business is operated on a temporary basis, the license tee shall be $22.50 per each day of operation, payable in advance of each day's operation. Sec. 13.1939. Transportation of Persons and Goods. (a) Every person engaged in the transportation of goods and /or per- sons and not otherwise specifically taxed by ,other business license Provisions of this article shall pay an annual license fee based upon the average number of persons employed by such business in the City of Alameda according to the following schedule: For the first person employed ................. $45.00 For the next nine (9) persons employed, per person ................. 9.00 For each additional Person employed ..... .. . 4.50 (b) All persons paying a tax im- posed by the Highway Carriers Uniform Business License Tax Act of the State of California shall not be required to pay the license tee im- posed by this section with respect to those activities taxed by said Act. Sec. 13 -1940. Exceptions. No vehicle license or other license fee shall be required of any person con- ducting or engaging in the business of transportation of property when the business conducted by such per- son in the City is limited solely and exclusively to transporting and delivering property . to, or receiving and transporting property from, any freight depot, dock, wharf or ship terminal in the City as a part of the movement or shipment of such Property by railroad, steamer, marine or other common carrier between points of origin and of des- tination both of which are situated outside of the City of Alameda. Sec. 13 -1941. Vending Machines. Every person, conducting the business of selling goods, wares or merchandise by means of vending machines in and upon or over and along any public street, or alley, or other public place, or any place of business, shall pay an annual license fee based upon the average number of persons employed in such business according to the following schedule: New Series For the first person employed .................545.00 For the next nine (9) persons employed, per person ................. 9.00 For each additional person employed .......... 4.50 Sec. 13 -1942. General Contractor, Roofing Contractor, Painting Con- tractor, Sewer Contractor, Paving Contractor. Every person conduct- ing the business of a general con- tractor, engineering or building, roofing contractor, painting con- tractor, sewer contractor or paving contractor as described by the Business and Professions Code of the State of California and the rules and regulations promulgated thereunder shall pay an annual license fee based upon the average number of persons employed in such business according to the following schedule: For the first person employed ................. S45.00 For the next nine (9) persons employed, per person ................. 9.00 For each additional person employed .......... 4.50 Sec. 13 -1943. Telephone Com- panies, Telegraph Companies. Every person conducting, managing or carrying on a telephone business within the City of Alameda, or any combination thereof, and not other- wise specifically licensed by this chapter or any other provisions of this article or ordinance of this City, shall pay an annual license fee based upon the average number of persons employed in such business accord- ing the the following scheduler For the first person employed ................. S45.00 For the next nine (9) persons employed, per person ................. 9.00 For each additional person employed .......... 4.50 Sec. 13 -1950. General. For the pur- pose of the operation and computa- tion of license fees under this chapter, whenever any person, sub- ject to the provisions of Section 13 -191 to Section 13 -1949, inclusive, is managing, carrying on or conduct- ing a business, profession, or other enterprise as a mercantile, manufacturing or business corpora- tion, as defined by Section 14, Article XI 11, of the Constitution of the State of California, then such business license fee shat l be the greater of (1) an amount computed under the specific section pertinent to such business, profession or other en- terprise; or, (2) an amount as an annual license fee computed as follows: For the first person employed ................. $45.00 For the next nine (9) persons employed, per person ................. 9.00 For each additional person employed .......... 4.50 Section 6. The Alameda Municipal Code is hereby amended by adding Ar- ticle 10 to Chapter 1 of Title XIII thereof, which shall read as follows: Article 10. In Lieu License Fees Sec. 13 -1101, in Lieu Fees. Any Person, not excluded hereunder, may elect to pay a license fee based on gross receipts under the Provisions of this article in lieu of the fee required by other articles of this Chapter. Sec. 13 -1102. Excluded. Persons required to pay license fees under Sections 13 -195, 13 -197, 13 -1913, 13 -1914, 13 -1919, 13 -1920, 13 -1926, 13 -1931, 13 -1938, and persons with no previous years' gross receipts shall not pay in lieu fees under this ar- ticle. Sec. 13 -1103. Application. Persons wishing to pay in lieu fees shall file an application therefor, on forms Provided by the License Collector, and a statement of gross receipts. Said documents shall be confidential as to third parties. Sec. 13 -1104. Gross Receipts. "Gross Receipts" except as other- wise specifically provided, shall mean the gross receipts of the Preceding fiscal year of the licensee or part thereof, as is defined as allows: The total amount actually received or receivable from all sales; the total amount or compensation actually received or receivable for the performance of any act or service, of whatever na- ture it may be, for which-a a charge is made or credit allowed, whether or not such act or service is done as a part of or in connection with the sale of materials, goods, wares or merchandise; and gains realized from trading in stocks or bonds, interest discounts, rents, royalties, fees, commissions, dividends, or other emoluments, however, desig- nated, included in "gross receipts" shall be all receipts, cash, credits and property of any kind or nature, without any deduction therefrom on account of the cost of the property sold, the cost of materials used, labor or service costs, interest paid or payable, or losses or other ex- penses whatsoever, except that the following shall be excluded therefrom: (a) Cash discount allowed and taken on sales. (b) Credit allowed on property accepted as part of the purchase Price and which property may later be sold, at which time the sales price shall be included as gross receipts. (c) Any tax required by law to be included in or added to the purchase Price and collected from the con- sumer or purchaser. (d) Such part of the sale price of Property returned by purchasers upon rescission of a contract of sale as is refunded either in cash or by credit. (e) Receipts of refundable deposits, except that such deposits when forfeited and taken into in- come of the business shall not be excluded. (f) Amounts collected for others where the business is acting as an agent or trustee to the extent that such amounts are paid to those for whom collected, provided the agent or trustee has furnished the Bureau of Licenses with the names and the addresses of the others and the amounts paid to them. This exclusion shall not apply to any fees, percentages, or other payments re- tained by the agent or trustee. (9) Cash value of sales, trades or transactions between departments or units of the some business. (h) Transactions between a part- nership and its partners. (I) Receipts from services or sales in transactions between affiliated corporations. An affiliated corpora- tion is a corporation: (1) The voting and nonvoting stock of which is Alameda r ..�l y -1 �,r<.f a a r New Seriet owned at least 80% by such other corporation with which such tran- saction is had; or (2) which owns at least 80% of the voting and nonvot- ing stock of such other corporation; or (3) at least 80% of the voting and nonvoting stock of which is owned by a common parent corporation which also has such ownership of the corporation with which such tran- saction is had. (i) Receipts from investments where the holder of the investment receives only interest and/or dividends. (k) Receipts derived from the oc- casional sale of used, obsolete or surplus trade fixtures, machinery or other equipment used by the licen- see in the regular course of the licensee's business. Sec. 13 -1105. In Lieu Tax Schedule. In lieu taxes shall be assessed ac- cording to the following schedule: Retail Sales. (1) Every person engaged in the business of selling any goods, wares or merchandise at retail shall pay an annual license fee of 60 cents for each thousand dollars of gross receipts. (2) For the purpose of this sec- tion, "a retail sale" or "sale at re- tail" means a sale of goods, wares or merchandise for any purpose other than resale in the regular course of business. (b) Grocer. 0) Every person engaged in business as a grocer shall oav a license fee of 30 cents for each thousand dollars of gross receipts. (2) The term "grocer" shall include any business in which the principal activity of the business consists of the sale of foodstuffs in- tended for human consumption, but shall not include restaurants or any other business where food products are prepared on the premises for immediate consumption. (c) Automobile Dealers. Every person engaged in the business of selling new or used motor vehicles at retail shall pay a license fee of 30 cents for each thousand dollars of gross receipts. (d) Wholesale Sales. (1) Every person engaged in the business of selling any goods, wares or merchandise at wholesale shall pay an annual license fee of 60 cents for each thousand dollars of gross receipts. (2) For the purpose of this sec- tion, "a wholesale sale" or "sale at wholesale" means a sale of goods, wares or merchandise for the pur- pose of resale in the regular course of business. (e) Business and Personal Ser- vices. (1) Every person engaged in the business of providing business or personal services shall pay a license fee of 90 cents for each thousand dollars of gross receipts for services performed within the City of Alameda. (2) "Business and personal ser- vices" means any business provid- ing services, repairs or improvements to or on real property, renting or leasing per- sonal property to businesses or per- sons, or providing services to per- sons such as, but not limited to, laundries, cleaning and dyeing, shoe repair, barber and beauty shops and Photographic studios. (f) Professional — Semi- Profes- sional — Connected Business. (1) Every person engaged in any business enumerated in Section 13 -194, or any combination thereof, shall pay an annual license fee of $1.80 for each thousand dollars of ggross receipts for services per - tormed within the City of Alameda. (2) Nothing in this section con- tained shall be deemed or construed as applying to any person engaged in any of the professions or occupa- tions hereinbefore enumerated, solely as an employee carrying on any such business in the City of Alameda. (3) Any person subject to a license under provisions of this sec- tion may exclude from gross receipts the portion of those receipts Paid to subcontractors, providing that a list of such subcontractors and the amounts of payment is reported to the Bureau of Licenses. (g) Recreation and Entertain- ment. (1) Every person engaged in the business of providing entertain- ment, recreation, or amusement shall pay an annual license fee of $2.25 for each thousand dollars of gross receipts. (2) The business of providing entertainment, recreation, or amusement shall include, but is not limited to the following; theatrical or musical entertainment, all shows or exhibits, exhibiting motion pic- tures, sports, and athletic exhibition or contest, pool or billiard roorn, bowling alley, golf course, circus, Penny arcade. (h) Construction Contractors. (1) Every person conducting, carrying on a business who is licensed as a contractor by the State of California and who undertakes to, or offers to undertake to, or purports to have the capacity to undertake to, or submits bids to, or does himself or by or through others, construct, alter, repair, add to, subtract from, improve, move, wreck, or demolish any building, highway, road, railroad, excavation or other struc- ture, project, development or improvement, or to do any Part thereof, including the erection of scaffolding or other structures or works in connection therewith, is defined as a contractor. The term contractor as used in this section also includes subcontractor and specialty contractor. Every con- tractor shall pay an annual license fee of 90 cents for each thousand dollars of gross receipts for work engaged in at sites within the City of Alameda. (2) Any person subject to a license under provisions of this sec - tin may exclude from gross receipts the portion of those receipts paid to subcontractors, providing that a list of such subcontractors and the amounts of payment is reported to the Bureau of Licenses. (i) Manufacturing. (1) Every person engaged in the business of manufacturing or Processing any goods, wares, merchandise, article, substance or commodity at a fixed place of business within the City of Alameda shall pay an annual license fee of 60 cents for each thousand dollars of gross receipts less the value of raw materials, or the value of the par- tially completed product at the time it enters the manufacturing process within the City. (2) Whenver (i) there are no gross receipts because the manufacturing process within the City of Alameda does not result in a Alameda City Or&mances Ordinance No. h9ncj New Series finished product, (ii) where it is License Tax provisions of this ar- shown to the satisfaction of the title and not otherwise exempted Bureau of Licenses that the licen- shall pay an annual license fee of 60 see's present method of accounting, cents for each thousand dollars of using generally accepted principles gross payroll. of accounting consistently applied, Sec. 13 -1106. Minimum Tax. The does not permit itto determine gross fee required under this article shall receipts, (iii) where the cost of raw not be reduced by the application of materials cannot be determined, or this article to less than Thirty (iv) the final product consists prin- Dollars ($30.00) in cases where the cipally of raw materials or com- fee would otherwise exceed Thirty ponent parts manufactured el- Dollars ($30.00). sewhere by the licensee, the follow- ing alternate method of calculating Section 7. Credit for Existing gross receipts under this section Licenses. Any person required to ob- shall be used: tain a license and pay a license tax The total of all expenses incurred under the provisions of this ordinance, in the manufacturing process at the who is now paying a license fee to the business location within the City of City ofAlamedo underthe provisions of Alameda for payroll, utilities, and any other ordinance of the City of rent. Alameda, shall receive credit on the (3) A business taxed under this amount of the license tax. imposed by section shall not be considered this ordinance for the amount paid for either a retailer or wholesaler with such other license or licenses pro -rated respect to the sale of goods on the basis of the number of months manufactured by such business remaining in the term for which such within the City of Alameda. other license was issued. In the event (i) Administrative Headquarters. that the amount of the license fee now (1) Every person conducting or being paid to the City of Alameda under carrying on the operation of an ad- the provisions of such other ordinance ministrative headquarters shall pav or ordinances is larger than the amount a license fee of 60 cents for each which would be required to be paid thousand dollars of gross payroll of under the provisions of this ordinance, all persons employed by the then and in that event the amount of the business at such administrative license tax shall be the amount of the headquarters. license fee or fees paid under such (2) ''Administrative other ordinance or ordinances. Headquarters" shall mean a Iota- Section 8. Purpose. The purpose of tion where the principal business this ordinance is to license for revenue. transacted consists of providing ad- Section 9. Repeal All ordinances or ministrative or management- relat - parts of ordinances in conflict ed services such as, but not limited herewith, are hereby repealed. to, record keeping, data processing, Section 10. Validity of Ordinance. If research, advertising, public rela- any section, subsection, sentence, tions, personnel administration, clauseor phrase ofthis ordinance isfor legal and corporate headquarters any reason held to be invalid or uncon- services, to other locations where stitutional, such decision shall not af- the operations of the same business fect the validity of the remaining por- are conducted which lead more tions of this ordinance, and the Council directly to the production of gross of the City of Alameda hereby declares receipts, that it would have passed this or- (3) A business shall be taxed as dinance and each section, subsection, an administrative headquarters if sentence, clause and phrase thereof, the number of employees engaged in irrespective of the fact that any one or administrative activities exceeds more of the sections, subsections, sen- the total number of employees en- tences, clauses or phrases be declared gaged in activities at the same Iota- invalid or unconstitutional. tion which would be otherwise taxa- Section 11. This ordinance shall be in ble under this article. The gross full force and effect from and after the payroll on which the license fee is to expiration of thirty (30) days from the be computed shall include those date of its final passage. employees engaged in those activi- C. J. CORICA ties otherwise taxable under this ar- Presiding Officer title. of the Council (4) "Gross Payroll" shall mean Attest: and include the total gross amount of ETHEL M. PITT all salaries, wages, commissions, City Clerk bonuses, or other money payment of — — — any kind which a person received I, the undersigned, hereby certify from or Is entitled to receive from or that the foregoing Ordinance was duly be given credit for by his employer and regularly adopted and passed by for any work done or professional the Council of the City of Alameda in service rendered in any trade, oc- regular meeting assembled on the 6th cupation or profession, including day of April, 1976, bythefollowing vote, any kind of deductions before `'take to wit: home" Pay is received; but shall not AYES: Councilmen Beckam, mean or include amounts paid to Diament and Hurwitz, (3). traveling salesmen or other workers NOES: Councilman Sherratt and a sallowance or reimbursement for President Corica, (2). traveling or other expenses incurred ABSENT: None. in the business of the employer, ex- IN WITNESS WHEREOF, I have cent to the extent of the excess of hereunto set my hand and affixed the such amounts over such expenses official seal of said City this 7th day of actually Incurred and accounted for April, 1976. by the employee to the employer. (SEAL) (k) Rental of Commercial and ETHEL M. PITT Residential Property. Every person City Clerk of the engaged in a business described in City of Alameda. Section 13 -1922 shall pay an annual Legal No. 653. Publish: April 9, 1976_ license fee of 90 cents for each thousand dollars of gross receipts. (1) Miscellaneous Business. Any Person engaged in a business not specifically taxed by other Business