Jeff Maltbie Administrative Services Department (Finance Division) 600 Elm Street San Carlos, CA 94070 Phone: (650) 802-4213
Definitions and Rate Categories
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
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.
In computing the unit count, a unit occupied by the owner himself or herself personally shall be excluded from the registration fee due.
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:
