Every person who engages in business at a fixed place of business within the city, except as shown in Chapter 5.12, shall pay a license tax based upon gross receipts in the classifications set forth in this chapter. The license tax to be paid under each classification shall be set by resolution of the city.
(Ord. 191 Art. 2 § 1, 1978)
Class A, up to two percent profit before taxes, shall consist of:
A. 
Retailers of:
Automobiles, new and used
Billiard rooms
Boats and boat supplies
Dairy products
Farm product warehousing and storage
Groceries and meats
Laundries and dry cleaners
Sports and recreation clubs;
B. 
Wholesalers of:
Beauty and barber supplies
Coffee, tea and spices
Dairy and poultry products
Fresh fruits and vegetables
General groceries
Grain
Meat and meat products
Tobacco and tobacco products
Laundry and dry cleaning supplies
Paper products;
C. 
Manufacturers of:
Grain mill products
Frozen fruit and vegetable products
Hosiery
Meat packing and products
Mining and minerals, exploration and excavation
Vegetable oils;
D. 
Services of:
Telephone companies
E. 
Any other business not set forth in this section operating on a net profit before taxes of up to two percent.
(Ord. 191 Art. 2 § 2, 1978)
Class B, 2.01 percent to 6.00 percent profit before taxes, shall consist of:
A. 
Retailers of:
Aircraft
Books and stationery
Clothing and shoes
Office supplies and equipment
Building materials
Hardware
Heating and plumbing equipment
Lumber
Cameras and photographic supplies
Department stores
General merchandise
Drugs
Farm equipment
Farm and garden supplies
Flowers and plants
Restaurants
Fuel oil
Floor coverings
Furniture
Liquor stores
Household appliances
Radios, TV's and record players
Jewelry
Gasoline service stations
Mobile homes
Motorcycles
Tires, batteries and accessories
Pets, birds, cats or dogs
Musical instruments and supplies
Rock, sand, gravel and cement
Sporting goods and bicycles
Vending machine operators (all types: music, food, amusement, etc.)
B. 
Wholesalers of:
Automobiles and other motor vehicles
Automotive equipment
Tires and tubes
Chemicals and allied products
Drugs and druggist supplies
Electrical supplies and apparatus
Electronic parts and equipment
Radios, refrigerators and electrical appliances
Flowers and florists' supplies
Fish and sea foods
Frozen foods
Floor covering
Furniture
General merchandise
Heating and air-conditioning equipment
Hardware and paints
Plumbing and heating equipment
Jewelry
Building materials
Lumber and mill work
Agricultural equipment
Commercial machines and equipment
Construction machinery and equipment
Professional equipment and supplies
Restaurant and hotel supplies, fixtures and equipment
Fuel oil
Petroleum products
Sporting goods and toys
Dry goods
Footwear;
C. 
Manufacturers of:
Advertising displays and devices
Canvas products
Clothing
Curtains and draperies
Furniture, household
Caskets and burial supplies
Industrial chemicals
Bread and bakery products
Fruits and vegetables, canned and dried
Dairy products
Feed for animals and poultry
Fixtures, store, office, bar and restaurant
Jewelry
Tanning and finishing of hides
Prefabricated wood buildings
Wood boxes and containers
Electronic components and accessories
Electric lighting fixtures
Ball and roller bearings
Electronic computing equipment
Machine shops, jobbing and repairing
Dies and tools
Industrial machinery
Iron and steel forging
Fabricated structural steel
Heating equipment
Paper products
Commercial printers
Plastic products
Concrete and cement
Broad woven fabrics
Dyeing and finishing
Yarn, cotton, silk and synthetic
Aircraft parts
Mobile homes, travel trailers and campers
Motor vehicles
Boat building and repairing;
D. 
Services of:
Auto rental and leasing
Auto storage and parking
Warehousing and storage
Transportation services
Linen supply
Trucking and storage
Theaters, moving pictures
Travel agencies
Feed lots, beef cattle
Bottlers, soft drinks
Horticultural services;
E. 
Any other business not set forth in this section operating on a net profit before taxes of 2.01 percent to 6.00 percent.
(Ord. 191 Art. 2 § 3, 1978)
Class C, 6.01 percent to 10.00 percent profit before taxes, shall consist of:
A. 
Retailers of:
Paint, glass and wallpaper
Luggage and gifts;
B. 
Manufacturers of:
Furs
Hats
Fertilizers
Paints, varnish and lacquer
Plastic materials
Soap and other detergents
Candy and confectionery supplies
Mattresses and bedsprings
Metal furniture
Footwear
Luggage and leather products
Sawmills and planing mills
Electrical appliances
Radios, TV's and phonographs
Heating and air-conditioning equipment
Construction equipment
Farm machinery and equipment
Laboratory, scientific and research instruments
Photographic equipment and supplies
Surgical, medical and dental instruments and supplies
Cutlery, hand tools and general hardware
Metal cans
Metal doors, frames, molding and trim
Screw machine products
Valves and pipe fittings
Book publishing and printing
Brick and structural clay tile
Concrete brick, block and other products
Glass and glassware
Games and toys
Sporting and athletic goods
Motor vehicle parts and accessories;
C. 
Services of:
Advertising agencies
Radio stations
Auto repair shops
Car washes
Direct mail advertising
Mobile home parks
Rentals (four units or more)
Equipment rental and leasing
Janitorial services
Management, consulting and public relations services
Motels, hotels and tourist courts
Photographic studios
Real estate holding companies
Refrigerated warehousing
Contractors possessing any state contractor's license
D. 
Any other business not set forth in this section operating on a net profit before taxes of 6.01 percent to 10.00 percent.
(Ord. 191 Art. 2 § 4, 1978; Ord. 201 § 2, 1978)
Class D, 10.01 percent and over profit before taxes, shall consist of:
A. 
Wholesaler of:
Confectionery;
B. 
Manufacturers of:
Drugs and medicines
Perfumes, cosmetics and other toiletries;
C. 
Services of:
Accountant, auditing and bookkeeping
Barbers and beauty shops
Bowling alleys
Christmas tree lot sales
Data processing service
Employment agencies
Funeral service and crematories
Outdoor advertising
Real-estate agents and brokers
Schools, trade, private instruction
TV stations
Water utility companies
Appraiser
Architect
Attorney at law
Assayer
Bacteriologist
Chemist or chemical laboratory
Massage parlor, public baths
Night clubs, bars
Hypnotist
Chiropractor
Civil engineer
Collection agency
Dental laboratory
Dentist
Electrical engineer
Engineer (state-licensed and not otherwise specifically included within any other classification)
Geologist
Golf course
Hydraulic or mining engineer
Insurance adjuster
Junk dealer
Mechanical engineer
Medical laboratory
Optician
Optometrist
Osteopath
Pawn broker
Physician
Podiatrist
Structural engineer
Stock and bond broker
Surgeon
Surveyor
Taxidermist
Veterinarian
D. 
Any other business not set forth in this section operating on a net profit before taxes of 10.01 percent or above.
(Ord. 191 Art. 2 § 5, 1978; Ord. 201 § 3, 1978)
A. 
Any person who maintains a fixed place of business in the city and whose gross receipts from the sale of goods is attributable to business activity both inside and outside the city, may apportion such gross receipts and deduct from one hundred percent of gross receipts the percentage deemed to be directly attributable to selling activities carried on outside the city. The licensee may deduct, to the extent appropriate, but in no case in an amount greater than, the following percentages of those sales performed at a place or location outside the city:
1. 
Up to thirty percent for the location where the sale is negotiated or solicited by the taxpayer, through the physical presence of himself, his or her employees or his or her agents;
2. 
Up to twenty percent for the sales office which serves as the base of operations for sales activities, or if there is no sales office which serves as a base of operations, the office from which the sales activities are directed or controlled;
3. 
Up to ten percent for the locations where orders or contracts are accepted or approved. Such acceptance or approval shall be deemed to take place at the location of the office specified in subdivision 2 of this subsection unless there is clear and conclusive evidence that a binding acceptance or approval occurs elsewhere;
4. 
Up to twenty percent for any facility, operated by the taxpayer, where the goods, wares or merchandise are stored immediately prior to shipment or delivery;
5. 
Up to five percent for the location which gives the order for, or arranges for, the shipment or delivery of articles sold;
6. 
Up to five percent for the place where billing procedures are performed;
7. 
Up to five percent for the place where the collecting of receipts is performed;
8. 
Up to five percent for the place to which merchandise is delivered by vehicles operated by the taxpayer.
B. 
Any person who believes that the percentage determined to be allowable as a deduction from gross receipts under this section is less than the facts justify may apply to the city for a modification of the percentage. Such application shall be made in writing to the collector and shall be accompanied by a statement of facts supporting the basis for such modification. The collector shall make his or her determination on the basis of evidence presented to him and such other evidence as he may have or may discover from other sources. The collector shall increase, reduce, or allow to stand the percentage originally determined, depending on the facts.
C. 
Should the collector be of the opinion that the percentage calculated to be allowable as a deduction from gross receipts under the provisions of this section is greater than the facts justify in any particular case, he shall make such investigation as is necessary to ascertain the facts and revise the percentage, if warranted.
D. 
Any variation from the percentages provided for under this ruling shall be approved in writing by the collector.
(Ord. 191 Art. 2 § 6, 1978)
A. 
In any case where a licensee or an applicant for a license believes that his or her individual business is not assigned to the proper classification under this chapter because of circumstances peculiar to it, as distinguished from other businesses of the same kind, may apply to the city for reclassification. Such application shall contain such information as the collector may deem necessary and require in order to determine whether the applicant's individual business is properly classified. The collector shall then conduct an investigation following which he or she shall assign the applicant's individual business to the classification shown to be proper on the basis of such investigation. The reclassification shall not be retroactive, but shall apply at the time of the next regular ensuing calculation of the applicant's tax. No business shall be classified more than once in one year.
B. 
The collector shall notify the applicant of the action taken on the application for reclassification. Such notice shall be given by serving it personally or by depositing it in the United States post office at Loma Linda, California, postage prepaid, addressed to the applicant at his or her last known address.
C. 
The applicant may within fifteen days after the serving of such notice make written request to the collector for a hearing on his or her application for reclassification. If such request is made within the time prescribed, the collector shall cause the matter to be set for hearing before the city council within fifteen days. The collector shall give the applicant at least ten days' notice of the time and place of the hearing in the manner prescribed in this section for serving notice of the action taken on the application for reclassification. The council shall consider all evidence adduced, and its findings thereon shall be final. Written notice of such findings shall be served upon the applicant in the manner prescribed in this section for service of notice of the action taken on the application for reclassification.
(Ord. 191 Art. 2 § 7, 1978)