5.04.420 Specified businesses.
Every person who commences, conducts, engages in or carries on any business described or whose business designation is listed hereinafter in this section shall pay a business license tax comprised of the base tax plus the unit tax amount times the number of units calculated, respectively, for each such classification of business as hereinafter specified. The base tax and unit tax amounts shall be set annually by city council resolution as described in Section 5.04.400.
|
Business Type |
Base Fee |
Unit Tax Amount |
|---|---|---|
|
Residential property rental |
$35.00 |
$10.00 per unit of dwelling in excess of 3 units |
|
Nonresidential property rental |
$35.00 |
$10.00 per 1,000 sq. ft. or fraction thereof |
|
Real estate brokerage |
$35.00 |
$20.00 per each sales person and employee |
|
Dance hall operator |
$35.00 |
$330.00 flat annually |
|
Vehicle wrecking facility |
$35.00 |
$330.00 flat annually |
|
Christmas tree lot sales operations or operation |
$35.00 |
$330.00 flat annually |
|
Commercial advertising |
$35.00 |
$330.00 |
|
Commercial advertising vehicle-activity |
-- |
$35.00 per vehicle |
|
Fortunetelling |
$35.00 |
$552.00 flat annually |
|
Junk dealer |
$35.00 |
$552.00 flat annually |
|
Auto dismantling |
$35.00 |
$552.00 flat annually |
|
Pawnbroker |
$35.00 |
$552.00 flat annually |
|
Secondhand dealer |
$35.00 |
$330.00 flat annually |
|
Itinerant vendor |
$35.00 |
$552.00 flat annually |
|
Commercial solicitors |
$35.00 |
$552.00 flat annually |
|
Curb painters |
$35.00 |
$20.00 per day per person |
|
Carnival operator |
$35.00 |
$275.00 flat daily |
|
Amusement machine activity |
$35.00 |
$10.00 per machine |
|
Vending machine activity |
$35.00 |
$10.00 per machine |
|
Transient outdoor business |
$35.00 |
$110.00 flat daily |
|
Food vending vehicle |
$35.00 |
$552.00 flat annually |
|
Ice cream vending vehicles |
$35.00 |
$70.00 flat annually |
|
Contractor (with gross receipts under $50,000.00 in the city of Wasco) |
$35.00 |
$20.00 flat annually |
|
Contractor (with gross receipts over $50,000.00 in the city of Wasco) |
$35.00 |
$20.00 times the number of persons engaged in such business |
|
Nonprofit/charitable organizations |
$35.00 |
-- |
(Res. 2958 §3 (Exh. A), 2014; Ord. 635; Ord. 473 §1, 2002).