5.04.110: Definitions

Employee
For purposes of this chapter "employee" shall be any individual, owner, agent, broker, full or part-time employee who is working at the firm or business on the date that the business registration is issued or renewed.

Space
"Space" means a table, counter, shelf, booth or location that is rented by an individual, dealer or consignee in an antique or goods outlet on the date that the business registration fee is due.

Contractor
"Contractor" means an individual or entity, as defined by and as required to be licensed under the California Business & Professions Code, generally involved in any aspect of design, construction, maintenance or repair of structures, and improvement to real property.

5.04.120: Registration Categories

Business registration certificates shall be issued based on the following rate categories:

A. Group I: Manufacturing, Wholesale and Retail
All businesses in the manufacturing, wholesale and retail categories shall pay an annual business registration fee of $75 base fee plus $23 per employee or space. In no event will this annual fee be less than $141.

Businesses not covered by other business registration rate categories will also be assessed according to this rate schedule. Businesses in this group include:

Antique & Consignment Dealer	Grocery Stores
Bakeries	Hardware, Cabinets & Paint Stores
Book Stores	Jewelers
Candy Stores	Liquor Stores
Car Dealers	Manufacturing
Clothes Stores	Manufacturer's Representative
Computer Stores	Printing, Copying & Publishing
Department Stores	Restaurants & Delis
Distributors	Retail Merchants
Donut Shops	Shoe Stores
Drug Stores	Sporting Goods
Flower Shops	Stationary & Office Supplies
Furniture Stores	Wholesalers
Gardening Supplies	Other similar businesses not specified
Gas Station & Car Wash	Other business not specified in the Ordinance

B. Group II: Services, Contractors, Property Rental, Entertainment and Utilities
All businesses in the services, contractors, property rental, entertainment and utilities categories shall pay an annual business registration fee of $75 base fee plus $29 per employee. In no event will the annual fee be less than $141. Businesses in this group include:

Agents with no fixed location	Mailing Services
Aircraft Leasing	Photography
Athletic Club & Gyms	Property Management
Auto Repair, Paint & Body Shops	Property Rental
Beauty, Nail & Hair Salons	Real Estate Offices & Agents
Child Care (7 or more)	Rental (Car and Equipment)
Computer Services & Programming	Repair
Contractors	Schools & Instruction (for profit)
Delivery Services (based in San Carlos)	Services
Dry Cleaners & Laundry	Tailors
Gardening Services	Travel Agents
Hotels & Motels	Tree Services
Locksmiths & Security	Other similar businesses not specified

C. Group III: Professions
All businesses in the professions category shall pay an annual business registration fee of $75 base fee plus $36 per employee. In no event will the annual fee be less than $141. Businesses in this group include:

Accountants	Doctors
Advertising	Engineers
Appraisers	Geologists
Architects & Landscape Architects	Health Care Services & Labs
Artists	Massage Therapists
Attorneys at Law	Medical Practitioner
Bookkeeping Services	Psychologists
Business & Professions Code	Surveyors
Chiropractors	Tax Counselors
Consultants	Other similar businesses not specified
Dentists

D. Group IV: Amusement Devices
Any amusement device as defined by subsection A of Section 5.12.010 of this Ordinance, shall pay the sum of $187 per machine per year for the first two machines, and for any machine in excess of two, shall pay the sum of $282 per machine per year, for the privilege of operating such machines.

E. Group V: Billiard Rooms, Pool Rooms and Bowling Alleys
Every person engaged in the operation of a billiard room, pool room or bowling alley shall pay a registration fee of $141 per year for the first pool table, billiard table or table where games with balls are played, bowling alley or track, and $36 for each additional table or track.

F. Group VI: Amusement Places, Bingo, Theaters or Exhibition Halls
Every person, firm or corporation engaged in the carrying on of an amusement place, bingo, theater or exhibition place, excepting circuses, carnivals and outdoor shows, have a seating capacity of less than 500 persons, shall pay a registration fee in the sum of $186 per year. All persons, firms or corporations engaged in a like business, having a seating capacity of more than 500 persons shall pay an additional fee of $1 per seat over five hundred.

G. Group VII: Apartment Houses

1. Every person engaged in the business of conducting, managing or operating an apartment house consisting of a building or buildings in the same ownership, constructed upon one parcel or upon adjoining parcels of land and comprised of three or more units per building shall pay an annual registration fee tax computed as follows:
   a. Zero to and including two units, no charge.
   b. Three units and over, a base fee at $75 plus $23 per unit after the first two units.
2. In computing the unit count, a unit occupied by the owner himself or herself personally shall be excluded from the registration fee due.
3. In no event shall the annual fee be less than $136

H. Group VIII: Contractor (Out Of Town): 12 Months= $141; 6 Months= $84

I. Group IX: Seasonal and Specialized
All businesses in the seasonal and specialized category shall pay an annual business registration fee of $619 per year. Businesses in this group include:

Adult Entertainment	Parking Lots
Auctions	Public Dance Halls
Auto Wrecking	Street Vendors & Solicitors
Carnival, Circus, Rodeo, Outdoor Shows	Temporary Vendors & Businesses
Cocktail Lounges	Xmas Trees and Pumpkin Patches
Massage Parlors