Every person described in the following classifications who engages in business within the city shall pay a license tax based upon annual gross receipts, unless specifically exempted from payment of licenses by this title, at the rate hereinafter set forth in this chapter.
(Prior code § 16-180; Ord. 69-O-101 § 1, 1969; Ord. 71-O-137, 1971)
For the fee for a retail business, see Section 5.08.450. Any person conducting, managing or carrying on the business consisting mainly of selling at retail any goods, or conducting, managing or carrying on any trade, occupation, calling or business not otherwise specifically licensed by other sections of this code, comes under this classification.
(Prior code § 16-180; Ord. 69-O-101 § 1, 1969; Ord. 71-O-137, 1971)
For the fee for a wholesale or manufacturing business, see Section 5.08.460. Any person conducting, managing, or carrying on a business consisting mainly of manufacturing, packing, processing, carrying, or selling at wholesale any goods, wares, merchandise or produce, not otherwise specifically licensed by other provisions of this code, comes under this classification.
(Prior code § 16-181; Ord. 69-O-101 § 1, 1969; Ord. 71-O-137, 1971)
For the fee for any person selling or providing for pay any service which is not otherwise specifically licensed by other provisions of this code, see Section 5.08.470.
(Prior code § 16-182; Ord. 69-O-101 § 1, 1969; Ord. 69-O-111 § 1, 1969; Ord. 69-O-120 § 1, 1969; Ord. 71-O-137, 1971)
For the fees for any person buying, selling or offering for sale new or used automobiles, trucks, trailers, house trailers, or campers, including parts and repairs, see Section 5.08.480.
(Prior code § 16-183; Ord. 69-O-101 § 1, 1969; Ord. 71-O-137, 1971)
For fees for operating industrial parks, storage buildings, storage yards, see Section 5.08.485. Industrial park shall be defined as any building, or group of buildings, under one ownership, used for the purpose of lease or rental to another for commercial, manufacturing or storage use. Storage buildings and storage yards shall be defined as any building or storage yard being used by another for the purpose of storing vehicles, trailers, goods or supplies.
(Ord. 80-O-107, 1980)
In the event that the business of said local office, facility, agent, broker, or employee is that of performing administrative or storage functions in connection with sales or services performed or rendered elsewhere, the business tax shall be based on an amount equivalent to the volume of business, which shall be computed by determining the total cost of maintaining said local office, facility, agent, broker or employee. Said total cost of maintaining said local office, facility, agent, broker or employee shall include, but not be limited to the wages, salaries, commissions, bonuses, rent, telephone, postage, utilities, janitorial and other expenses allocated for maintenance of said office, facility, agent, broker or employee.
(Ord. 80-O-107, 1980)
(a) 
Retail and Wholesale Combined. Manufacturing and selling at wholesale and also at retail, or selling at wholesale and also at retail but not manufacturing, and not otherwise specifically licensed by other provisions of this title, separate statements showing the amount of the wholesale and retail business respectively of any such business shall be filed and separate licenses based upon the wholesale portion of such business and retail portion of such business must be obtained and the fees fixed for such licenses for the wholesale part of such business are prescribed for the wholesale business by Section 5.08.460, and the fees prescribed for the retail part of such business are such as are prescribed for the retail businesses by Section 5.08.450, and in the event that such separate statements are not filed, or in the event sufficient records have not been kept which will enable the wholesale part and the retail part of such businesses to be ascertained, the retail rates prescribed by Section 5.08.450 shall be paid and all business done by any such person, whether wholesale or retail, shall for the purpose of this section be considered as retail business.
(b) 
Miscellaneous Business. Miscellaneous or sundry business not listed in this code shall pay a license fee based upon the provisions of Section 5.08.450.
(c) 
Appeal of Classification. 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 section because of circumstances peculiar to it, as distinguished from other businesses of the same kind, he or she may apply to the license collector for reclassification. Such application shall contain such information as the license collector may deem necessary and require in order to determine whether the applicant's individual business is properly classified. The license 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 license 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 Placentia, California, postage prepaid, addressed to the applicant at his last known address. Such applicant may, within fifteen days after the mailing or serving of such notice, make written request to the license collector for a hearing on his or her application for reclassification. If such request is made within the time prescribed, the license collector shall cause the matter to be set for a hearing before the city council within 15 days. The license collector shall give the applicant at least 10 days' notice of the time and place of the hearing in the manner prescribed above for serving notice of the action taken on the application for reclassification. The city council shall consider all evidence presented and its findings thereon shall be final. Written notice of such findings shall be served upon the applicant in the manner prescribed above for serving notice of the action taken on the application for reclassification.
(Prior code § 16-184; Ord. 69-O-101 § 1, 1969; Ord. 71-O-137, 1971)