Item 15 - Ordinance to Adopt Consolidation of SAMC Chapter 21 Rates and Schedules

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Ordinance No. NS-XXX Page 9 of 15 Sec. 21-111. - Off-premises commercial advertising signs; erecting of, maintaining of, selling of advertising space therefor. Any person engaged in transacting and carrying on the business of erecting, maintaining and selling of advertising space on off-premises commercial advertising signs shall pay a license tax therefor per sign face located in the city. For sign faces with gross dimensions equal to or less than three hundred (300) square feet said tax shall be at the rate as specified in sectionSection 21-120o(1)of seventy-five dollars ($75.00) per sign face. For sign faces with gross dimensions in excess of three hundred (300) square feet said tax shall be at the rate as specified in sectionSection 21-120o(2)of one hundred dollars ($100.00) per sign face. Sec. 21-112. - Trucking and hauling; transportation of property; delivering or carrying of goods, wares or merchandise; occasional and incidental activity; exemptions and exceptions. (a) Transportation of property. Every person whose business is that of operator of any vehicle used for the transportation of property for hire or compensation, and who in the course of that business uses the public streets and highways within the city to receive or discharge, pick up or deliver property within the city, shall pay a business tax as specified in sectionSection 21-120t(2)of fifty dollars ($50.00) per year for each such vehicle. (b) Delivering or carrying of goods, wares or merchandise. Every person who uses any vehicle over the public streets and highways of the city to receive or discharge property, or for delivering or carrying goods, wares or merchandise sold, let or handled by him in the course of this business within the city, and who is not otherwise specifically taxed by other provisions of this Chapter, shall pay a business tax as specified in sectionSection 21-120t(2)of fifty dollars ($50.00) per year for each such vehicle. (c) Occasional and incidental activity. The provisions of this sectionSection shall not apply to persons operating such vehicles within the city on an occasional and incidental basis. For the purpose of this sectionSection, "occasional [and] incidental" is defined to be the doing or performing of not more than three (3) incidents or acts as specified in this sectionSection in any one-year period. (d) Exemption and exceptions. The business tax imposed under the provisions of this sectionSection shall not apply to any person who is subject to tax under the Motor Carriers of Property Permit Fee Act Highway Carrier's Uniform Business License Tax Act, commencing with Section 430172331 of the California Public Utilities Revenue and Taxation Code; nor shall the provisions of this sectionSection apply to the operation of any vehicle operated exclusively in interstate commerce.