Note: Prior ordinance history: Ords. 259, 265, 271, 309, 318, 336, 346, 391, 401, 411, 436, 484, 492, 504, 509, 542, 574, 579.
The following words and phrases, whenever used in this chapter, shall be construed as defined in Sections 5.08.010 through 5.08.045 unless from the context a different meaning is intended or unless a different meaning is specifically defined and more particularly directed to the use of such words and phrases.
(Ord. 614 § 1, 1968)
"Branch establishment" means a subdivision of business enterprise not under the same roof or connected by land or structure, not including a warehouse serving a business enterprise.
(Ord. 614 § 1, 1968)
When the word "business" is used alone, it means and includes "business," "profession," "trade," "calling," "occupation," "show," "exhibition" or "game," and all and every kind of calling carried on for profit or livelihood whether or not a profit or livelihood is actually earned thereby and whether or not said business has a fixed place of business in the city.
(Ord. 614 § 1, 1968; Ord. 989 § 2, 1980)
"Employee" means all persons engaged in the operation or conduct of any business, whether as owner, any member of the owner's family partner, agent, manager, solicitor, and any and all other persons employed or working in said business.
(Ord. 614 § 1, 1968)
"Gross receipts" (except as otherwise specifically provided) means the gross receipts of the calendar year, and is defined as follows:
The total amount of the sales price of all sales, total amount charged or received, including commissions and excluding discounts, and sales tax for the performance of any act or employment, whatever nature it may be, whether such service, act or employment is done as a part of or in connection with the sales of goods, wares, merchandise, or not, for which a charge is made or credit allowed, including all receipts, cash, credits and property of every kind or nature any amount for which credit is allowed by the seller to the purchaser without any dedication therefrom on account of the cost of materials used, labor or service cost, interest paid or payable, losses or other expenses whatsoever.
Gross receipts for a real estate sales person, or broker or sales person selling securities, commodities or insurance shall include all commissions, fees, charges, moneys or compensation received by such broker or sales person derived from business activity carried on within the city whether or not said broker or sales person has a fixed place of business within the city.
(Ord. 614 § 1, 1968; Ord. 989 § 3, 1980; Ord. 1276 § 5, 1993)
"Persons" means all domestic and foreign corporations, associations, syndicates, joint stock corporations, partnerships of every kind, clubs, Massachusetts business or common-law trusts, societies and individuals engaged in any business (as defined herein) in this city.
(Ord. 614 § 1, 1968)
"Vehicle" means every device in, upon, or by which any person or property is or may be transported or drawn upon a public highway, excepting devices moved by human power.
(Ord. 614 § 1, 1968)
"Residential rental units" means three or more rooms, suites, apartment units, bungalow units, trailer spaces or houses on the same parcel of land capable of being rented or leased. "Commercial units" means three or more rooms, offices, suites, or units capable of being rented or leased. In addition, any building located in any area zoned for commercial, industrial or manufacturing occupancy having a total of over five thousand square feet of floor space capable of being rented or leased shall be considered to be commercial space.
(Ord. 989 § 4, 1980)
The provisions of this chapter shall not be deemed or construed to require the payment of a license to conduct, manage, or carry on any business, occupation or activities, or require the payment of any license from any institution or organization so conducted, managed or carried on, wholly for the benefit of charitable purposes or from which profit is not derived, whether directly or indirectly, by any person. Evidence must be furnished to tax collector that the institution or organization is recognized as nonprofit by the State Board of Equalization or Internal Revenue Service.
(Ord. 614 § 1, 1968; Ord. 989 § 5, 1980)
The provisions of this chapter shall not be deemed or construed to require the payment of a license by any doctor, lawyer, architect, or other professional persons not having a fixed place of business within this city, who is called upon to come to this city to render service.
(Ord. 614 § 1, 1968)
Nothing in the foregoing sections of this chapter shall exempt any person from complying with any of the regulations, measures or provisions of this chapter except the payment of license fees required hereby.
(Ord. 614 § 1, 1968)
It is unlawful for any person, whether as principal or agent, clerk or employee, either for him or herself or for any other person, or for any body corporate, or as an officer of any corporation, or otherwise, to commence or carry on any business, profession, trade, calling, occupation, show, exhibition or game, in this chapter specified, in this city, without first having procured a license from the city so to do, or without complying with any and all regulations of such business, profession, trade, calling, occupation, show, exhibition or game, contained in this chapter.
(Ord. 614 § 1, 1968)
When any person shall by use of signs, circulars, cards, telephone solicitation, telephone book, newspapers, television, radio, Internet or other printed or electronic medium, advertise, hold out, or represent that he or she is conducting business in the city, or when any person holds an active license or permit issued by a government agency indicating that he or she is in business in the city, or when any person gives other evidence of transacting and carrying on business in the city, and such person fails to deny by sworn statement to the director of finance or authorized employees of the city that he or she is conducting business in the city, after being requested to do so, then such facts shall be considered prima facie evidence that he or she is conducting a business in the city.
(Ord. 989 § 6, 1980; Ord. 1611 § 1, 2016)
The carrying on of any business, profession, trade, calling, occupation, show, exhibition or game mentioned in this chapter without first having procured a license from the city so to do or without complying with any and all regulations of such business, profession, trade, calling, occupation, show, exhibition or game, contained in this chapter, shall constitute a separate violation of this chapter for each and every day that such business, profession, trade, calling, occupation, show, exhibition or game is carried on.
(Ord. 614 § 1, 1968)
No license under the provisions of this chapter shall be granted or issued for a business that is illegal or unlawful under federal, state or city laws or regulations. The granting and issuance of a license under the provisions of this chapter shall not be deemed or construed to be a permit to conduct or to continue an illegal or unlawful business, or to conduct or continue a lawful business in an unlawful manner, or at a place prohibited by law or the ordinances of this city.
(Ord. 614 § 1, 1968; Ord. 1549 § 1, 2011)
A separate license must be obtained for each branch establishment or location of the business transacted and carried on and for each separate type of business at the same location, and each license shall authorize the licensee to engage only in the business licensed thereby at the location, or in the manner designated in such license.
(Ord. 614 § 1, 1968; Ord. 989 § 7, 1980)
Neither the adoption of this chapter, nor any amendment thereto, nor the repeal thereby of any ordinance of this city shall in any manner affect the prosecution for the violation of ordinances, which violations were committed prior to the effective date of the ordinance codified in this chapter, nor be construed as a waiver of any license or penalty or the penal provisions applicable to any violation thereof, not to affect the validity of any bond or cash deposit in lieu thereof required to be posted, filed or deposited pursuant to any ordinance; and all rights and obligations thereunto appertaining shall continue in full force and effect.
(Ord. 614 § 1, 1968; Ord. 989 § 21, 1980)
No license for any succeeding current or unexpired license period shall knowingly be issued to any person who, at the time of making application for any license, is indebted to the city for any unpaid license fee.
(Ord. 614 § 1, 1968)
Duplicate license may be issued by the finance director to replace any license previously issued which has been lost or destroyed, upon application therefor filing an affidavit attesting to such fact, and at the time of filing such affidavit paying to the finance director a fee of five dollars therefor.
(Ord. 614 § 1, 1968; Ord. 936 § 1, 1978)
Except as herein otherwise provided, licenses required hereunder shall be for the following periods and shall be due and payable at the following dates:
A. 
Annual Licenses. Annual licenses shall be for the period of one year and shall be due and payable on the last day of the month of the original opening date. During 1994, fees may be prorated in order to adjust from the former January 1st renewal date.
B. 
Quarterly Licenses. Quarterly licenses shall be for the period of three months and shall be due and payable on the first day of January, April, July and October of each year.
C. 
Daily Licenses. Daily licenses shall be for a period of one day, and shall be due and payable in advance on each day.
(Ord. 614 § 1, 1968; Ord. 989 § 8, 1980; Ord. 1276 § 3, 1993)
Except as otherwise specifically provided by this chapter, all licenses must be kept and posted in the manner specified in the following sections.
(Ord. 614 § 1, 1968)
Subject to other provisions of this chapter, any licensee engaged in business at a fixed place of business shall keep the license issued posted in a conspicuous place upon the premises where such business is conducted.
(Ord. 614 § 1, 1968)
Any person engaged in business in the city, but not operating from a fixed place of business, shall keep the license issued to him upon his person at all times while engaged in such business.
(Ord. 614 § 1, 1968)
Every person having a license issued under the provisions of this chapter shall produce and exhibit the same whenever requested so to do by any police officer, or by any other officer of the city who has the authority to issue or inspect licenses, or collect license fees.
(Ord. 614 § 1, 1968)
The application shall state the nature of the business for which the license is required, the place where such business will be carried on or conducted, sales tax permit number or state contractors number, the name of the owner of the business, and shall be signed by the applicant or the duly authorized agent of the applicant.
(Ord. 614 § 1, 1968; Ord. 989 § 9, 1980)
In cases where such business is not carried on or engaged in at a permanent place of business in the city, that fact shall be so stated in the application and in addition the address of the person engaging in or carrying on the business shall be stated therein.
(Ord. 614 § 1, 1968)
No license shall be issued to any person, firm or partnership conducting or carrying on any business under a fictitious name, unless an affidavit be filed in the office of the county clerk of Orange County and in the office of the finance director showing the true names of the owners of such business. Such license may, however, be issued in the true names of the owners of such business without the filing of the affidavit.
(Ord. 614 § 1, 1968)
Except as herein otherwise provided, in all cases where the amount of license to be paid by any person is based upon the amount of gross receipts as that term is defined in this chapter, such person shall, before obtaining a license, render to the finance director for his guidance in ascertaining the amount of license to be paid by such person, a written statement showing the total amount of gross receipts during the calendar year next preceding the period for which license is sought.
(Ord. 614 § 1, 1968)
No such statement shall be conclusive upon the city, or upon any officers thereof, as to the matters therein set forth and the same shall not prejudice the right of the city to recover any amount that may be ascertained to be due from such person in addition to the amount shown by such statement to be due, in case the statement is found to be incorrect.
(Ord. 614 § 1, 1968)
All statements filed pursuant to the provisions of this chapter shall be deemed confidential in character, and shall not be subject to public inspection.
(Ord. 614 § 1, 1968)
It shall be the duty of the finance director to so keep and preserve said statements that the contents thereof shall not become known except to the finance director and his deputies authorized to administer this chapter.
(Ord. 614 § 1, 1968)
A person engaged in a newly established business who, under the provisions of this chapter, is required to pay a license based upon gross receipts, shall be required to follow the following procedure.
(Ord. 614 § 1, 1968)
Before engaging in an established business, the person shall first file with the finance director a written application therefor and shall pay to the finance director an initial license fee as set forth below, together with a nonrefundable processing fee in the amount as established by resolution of the city council.
(Ord. 614 § 1, 1968; Ord. 989 § 10, 1980; Ord. 1661 § 1, 2021)
For business taxed upon the basis of gross receipts, the initial license fee shall be based on an estimate of first-year gross receipts to be provided by the licensee. Such estimate, if accepted by the tax collector as reasonable, shall be used in determining the amount of business tax to be paid by the applicant.
(Ord. 614 § 1, 1968; Ord. 936 § 2, 1978; Ord. 989 § 11, 1980)
For business taxed upon the basis of an annual flat rate, the initial license fee shall be an amount equal to one-fourth of such rate for each quarter or fraction thereof remaining in the calendar year. For business taxed upon a daily, weekly or monthly basis, there shall be no proration of the tax regardless of the length of time the business remains in operation.
(Ord. 614 § 1, 1968)
No license issued pursuant to the provisions of this chapter for the conduct of business at a particular location shall be amended or transferred so as to authorize the conduct of business from another or different location; nor shall such license authorize any person other than is therein named to do business thereunder without complying with Section 5.08.375.
(Ord. 614 § 1, 1968; Ord. 989 § 13, 1980)
At the time any such license is transferred or is amended so as to permit the conduct of business licensed at another location, the person applying for such transfer or amendment shall make application as in the manner herein provided for issuance of a new license, and shall pay to the finance director a fee of five dollars for each such transfer or amendment.
(Ord. 614 § 1, 1968)
Whenever a written statement is required to be filed showing gross receipts, as provided herein, there shall be attached to the written statement a certification form which shall be dated and signed by the licensee or by the person authorized to sign such certification on behalf of the licensee, which certification form shall be substantially in the following words and figures:
"CERTIFICATION
"I __________ , do hereby certify that I am the licensee above named (or that I am authorized to make this certification on behalf of said licensee), and that the amount above stated as the gross receipts of said business is a true and correct statement of all the gross receipts, income or sales of said business or occupation.
Dated __________,
Signed _______________"
(Ord. 614 § 1, 1968)
Each license shall contain the following:
A. 
Name of Licensee. The name of the person to whom the same is issued;
B. 
Kind of Business. The kind of business licensed thereby;
C. 
Location. The location of such business;
D. 
Expiration Date. The date of expiration of such license;
E. 
Amount Paid—Receipt. The amount of money paid therefor; provided, however, that in the case of all businesses which are licensed upon the basis of gross receipts as hereinafter provided, the amount paid for the license shall not be stated upon the face of the license but the finance director shall (at the time of issuance of the license) issue to applicant a receipt, which receipt shall bear the same serial number as the license and which receipt shall state the amount paid for the license.
(Ord. 614 § 1, 1968)
The director shall investigate all applications to determine whether the business sought to be conducted is permitted within the city and within the proposed zone and whether all police, fire, building, zoning and other state and local regulations have been complied with. If he determines that the business is not permitted or if said regulations have not been met, he shall deny the requested license. All department heads in the city shall render reports to the director upon his request.
(Ord. 614 § 1, 1968)
The finance director, his deputy, and all police officers of this city are hereby appointed inspectors of licenses; and, in addition to their several duties, they are hereby authorized to investigate all places of business and all persons engaged in or carrying on any business in this city, and shall have and shall exercise the power:
A. 
Entry to inspect—Exhibition of license. To enter, free of charge, at any time, any place of business for which a license is required under this chapter, to demand the exhibition of such license for the current term, by any person in charge or such place of business; and if such person shall then and there fail to exhibit such license upon demand, then the person carrying on or engaging in such business shall be liable to the penalty provided for the violation of any of the provisions of this chapter;
B. 
Arrest. To make arrests for violation of any of the provisions of this chapter;
C. 
Complaints. The finance director and his deputy may cause complaints to be issued against all persons violating any of the provisions of this chapter.
(Ord. 614 § 1, 1968)
The finance director and his deputy, and duly authorized employees, shall have the power to examine all necessary books and records of all persons doing business in the city and required to be licensed by the terms of this chapter, for the purpose of ascertaining the amount of license fee required to be paid by the provisions hereof.
(Ord. 614 § 1, 1968)
For the purpose of the enforcement of this chapter, the finance director may, with the prior consent of the council, deputize a qualified accountant to examine the necessary books and records of any person doing business in this city.
(Ord. 614 § 1, 1968)
Any failure on the part of any person licensed under this chapter to allow examination of his records by a person authorized hereunder, shall constitute a misdemeanor, punishable as provided in this code.
(Ord. 614 § 1, 1968; Ord. 989 § 14, 1980)
The conviction and imprisonment, or payment of fine, or both, of any person having engaged in any business without first obtaining a license to conduct such business, shall not relieve such person from paying the license fee to conduct such business; nor shall the payment of any license fee prevent a criminal prosecution for the violation of any of the provisions of this chapter.
(Ord. 614 § 1, 1968)
All remedies prescribed hereunder shall be cumulative; and the use of one or more remedies by the city shall not bar the use of other remedies for the purpose of enforcing the provisions of this chapter.
(Ord. 614 § 1, 1968)
Any sums required to be paid hereunder shall be deemed and construed to be a debt due the city; and any person who engages in any business required to be licensed without obtaining a license so to do, or without paying to the city license fees required by this chapter, shall be liable to an action in the name of the city of Laguna Beach in any court of competent jurisdiction for the recovery of the amount of such license fee and all penalties as in this chapter provided.
(Ord. 614 § 1, 1968)
To every license mentioned or provided for in this chapter remaining unpaid as of the due date as provided herein, there shall be added a penalty of ten percent thereof per month for each month, or fraction thereof, that the tax remains unpaid to a maximum of one hundred percent of the tax due.
(Ord. 614 § 1, 1968; Ord. 989 § 15, 1980)
Any penalty assessed hereunder shall become merged with the tax payable hereunder and shall be considered as a part thereof for all purposes.
(Ord. 614 § 1, 1968)
Upon the failure of any person to make a statement of gross receipts as required hereunder within thirty days after the time provided therefor, the director may proceed to make an estimate of such gross receipts and to compute the tax owing thereon accordingly.
(Ord. 614 § 1, 1968)
The director, in making the estimate, shall consider such factors which tend to influence the volume of gross receipts such as size, location, number of employees, number of vehicles used, nature of business and any other factors that have impact on the conduct of business. Such factors shall then be compared to comparable factors of other existing businesses in Laguna Beach and surrounding areas in estimating the gross receipts of the business for which the estimate is being made.
(Ord. 614 § 1, 1968; Ord. 989 § 16, 1980)
At completion of estimate, it will be deemed payable back to the normal renewal date and all penalties normally accrued to the point the estimate was made will be included.
(Ord. 989 § 17, 1980)
Upon completion of the estimate, the director shall cause a copy of the same to be served upon the person conducting the business, either by personal service or by depositing the same in the United States mail to the place of business.
(Ord. 614 § 1, 1968)
The person may appeal the accuracy of the estimate by filing a request for hearing with the director within fifteen days after service of the estimate.
(Ord. 614 § 1, 1968)
Failure to file such appeal shall constitute a waiver to objections as to the accuracy of the estimate and shall thereafter foreclose said person from contesting the same.
(Ord. 614 § 1, 1968)
Upon filing such appeal, the director shall schedule a hearing to be held thereon within a period of not to exceed thirty days from the date thereof and shall notify the appellant accordingly.
(Ord. 614 § 1, 1968)
On the date of the hearing, the appellant may present such evidence as he may desire to refute the estimate of the director, including but not limited to the actual gross receipts of the affected business. Upon conclusion of the hearing, the director shall make his determination of the actual gross receipts of the appellant, which determination shall be final and conclusive.
(Ord. 614 § 1, 1968)
Businesses shall be grouped into the following business categories, and charged in accordance with the rates below:
Group 1:
Retail sales
Public utilities
Wholesale
Manufacturing
Fabricating
Processing
Artisans and craftsmen
Businesses not otherwise classified
Group 2:
Recreation and entertainment
Renting of property and accommodations
Personal services
Group 3:
Practice of professions
A. 
Revenue Provisions for Calendar Year 1994.
Group 1 businesses shall be taxed at the following rates during calendar year 1994:
Gross Receipts
Tax Rate
$ 0—9,999
$60.00
$10,000—699,999
$60.00 plus .001 times gross receipts, with a maximum tax of $303.00
$700,000 or more
$368.00 plus .00034 times gross receipts over $700,000 with a maximum tax of $1,650.
Group 2 businesses shall be taxed at the following rates during calendar year 1994:
Gross Receipts
Tax Rate
$ 0—9,999
$60.00
$10,000—349,999
$60.00 plus .0012 times gross receipts, with a maximum tax of $303.00
$350,000 or more
$363.00 plus .00104 times gross receipts over $350,000, with a maximum tax of $1,650.
Group 3 businesses shall be taxed at the following rates during calendar year 1994:
Gross Receipts
Tax Rate
$ 0—9,999
$60.00
$10,000—259,999
$60.00 plus .0015 times gross receipts, with a maximum tax of $363.00
$350,000 or more
$363.00 plus .00079 times gross receipts over $260,000, with a maximum tax of $1,650.
B. 
Revenue Provisions for Calendar Year 1995.
Group 1 businesses shall be taxed at the following rates during calendar year 1995:
Gross Receipts
Tax Rate
$ 0—9,999
$60.00
$10,000—69,999
$60.00 plus .00072 times gross receipts, with a maximum tax of $303.00
$70,000 or more
$368.00 plus .00034 times gross receipts over $70,000 with a maximum tax of $1,650.
Group 2 businesses shall be taxed at the following rates during calendar year 1995:
Gross Receipts
Tax Rate
$ 0—9,999
$60.00
$10,000—349,999
$60.00 plus .0014 times gross receipts, with a maximum tax of $303.00
$350,000 or more
$303.00 plus .00073 times gross receipts over $350,000, with a maximum tax of $1,650.
Group 3 businesses shall be taxed at the following rates during calendar year 1995:
Gross Receipts
Tax Rate
$ 0—9,999
$60.00
$10,000—259,999
$60.00 plus .0013 times gross receipts, with a maximum tax of $363.00
$260,000 or more
$363.00 plus .00079 times gross receipts over $260,000, with a maximum tax of $1,650.
C. 
Effective January 1, 1996, the rates to be charged each business category within each group shall be as follows:
Group 1: $60.00 plus .00044 times gross receipts, with a maximum tax of $1,650.
Group 2: $60.00 plus .00088 times gross receipts, with a maximum tax of $1,650.
Group 3: $60.00 plus .0011 times gross receipts, with a maximum tax of $1,650.
(Ord. 614 § 1, 1968; Ord. 619 § 2, 1968; Ord. 741 § 1, 1973; Ord. 758 § 1, 1973; Ord. 916 § 1, 1977; Ord. 936 § 3, 1978; Ord. 989 § 18, 1980; Ord. 1247 § 1, 1992; Ord. 1276 § 1, 1993; Ord. 1296 § 1, 1995)
A. 
Business license tax—gross receipts basis.
(1) 
For every person whose business is limited exclusively to renting, leasing, operating or letting the use of any coin-operated vending machine or device or any coin-operated amusement device, the annual tax on business done exclusively within the city shall be:
Gross Receipts
License Rate
$5,000 and over
$56.00 plus $ 2.20 for each $1,000 over $5,000
Under $5,000
$56.00
(2) 
Any person whose primary business is not limited exclusively to vending machines, and for which he pays a license tax based on gross receipts, but who owns, rents, leases or maintains vending machines or devices as a secondary business, shall combine the gross receipts of both activities and pay a license tax based on the total receipts thereof.
B. 
Sealing of nonidentified or unlicensed machines. The license collector may seal the coin openings or slots in a manner which will render inoperative the coin devices on any machine or device not otherwise exempted by the provisions of this chapter which is found available to the public for operation and which does not have stamped or affixed thereon the required identification or for which the proper license tax has not been paid; in lieu thereof, he may seize and hold any such machine for the payment of such license tax. A service charge of ten dollars shall be paid to the license collector by the owner or operator of any such machine or device so sealed for the removal of such seals. No person shall operate any machine or device so sealed without first submitting evidence to the license collector that payment of the required license tax and service charge prescribed in this section has been made and until the required identification has been stamped upon or affixed to the machine or device and the license collector has removed such seals. It is unlawful for any person other than the license collector or his duly authorized deputies to break or remove any such seals. Upon receipt of evidence of the payment of the tax and service charge and, when applicable, evidence of other required compliance by the owner or operator of any machine or device so sealed, the license collector shall break and remove such seals. In the event of seizure, any such machines shall be disposed of upon nonpayment of such tax as provided by the laws relative thereto. Such machines may be reclaimed by the owners, prior to disposal, upon payment of taxes and all costs involved in the seizure, storage and handling thereof.
C. 
Owner of business responsible. The owner of the business wherein the machine or device indicated herein is located shall be held responsible for the full amount of the tax if the owner of the machine or device has not paid the tax when due and payable.
D. 
Information to be given by applicant for license. At the time the license required by this Article is applied for, the applicant, in addition to other application requirements of this chapter, shall give the kind or character of the machine or device, business name and street address, and number of machines at each proposed location.
E. 
Decal, metal-cal or labels to be attached to machine; information to be shown.
(1) 
No person shall maintain any vending machine or device within the city without having posted thereon, in a conspicuous place, a decal or label for identification purposes, on which is written the name, address and telephone number, if any, of the owner or operator thereof.
F. 
Exemptions. No business license tax or identification shall be required for the maintenance or operation of:
(1) 
Any machine dispensing sanitary or hygienic articles, or drinking cups, towels or medicine, which machine is entirely owned and supplied by the owner or operator of the premises where installed and is maintained solely for the convenience of the employees, visitors or customers;
(2) 
Any machine or device dispensing newspapers or magazines.
G. 
Discontinuing maintenance of machines or devices; substitution of other machines or devices. In the event any person discontinues maintaining any machine or device duly licensed under this chapter during a period when such machine or device is licensed for an unexpired period, such licensee may substitute another like machine or device in its place, and may maintain such substituted machine or device without the payment of an additional license tax for the unexpired period of the license carried on such discontinued machine or device; provided, that such person shall surrender the city-provided identifying decal, metal-cal or label, whichever the case may be, to the license collector and obtain a new identifying decal, metal-cal or label for such unexpired period for such substituted machine or device.
H. 
To be operated in accordance with state law. All vending machines and mechanical devices referred to in this chapter shall be operated in accordance with the laws of the state.
I. 
Applicability of article; operation of illegal machines or devices. Nothing contained in this chapter nor any action of the license collector in issuing a license shall in any manner be considered as expressing any opinion or approval as to the legality of any machine or device and shall be no authority to operate any machines or devices as set forth in this article which may be illegal or illegally operated under the laws of this state.
(Ord. 741 § 2, 1973; Ord. 917 § 2, 1977; Ord. 936 § 4, 1978; Ord. 989 § 19, 1980)
The category of businesses to be taxed upon a flat rate basis, together with the rate for each such business is as follows:
Ambulance
$121.00 per year
Brokers
$121.00 per year
Contractors
General—$145 per year; sub—$117.00; businesses which do not maintain or conduct business from within the boundaries of the city may be prorated one-fourth of such rate for each quarter or fraction thereof remaining in the calendar year.
Fortuneteller
$550.00 per year
Pick-up and delivery (retail)
$100.00 per year for first vehicle, and $30.00 per year for each additional vehicle.
Pickup and delivery (wholesale)
$62.00 per year for first vehicle, and $30.00 per year for each additional vehicle.
Pool table
$121.00 for the first table, $37.00 for the second table, and $13.00 for each additional table.
Real estate salesperson
$30.00 in 1994, $40.00 in 1995, $50.00 in 1996, $60.00 in 1997, $60.00 plus CPI adjustment thereafter.
Taxi and passenger vehicles for hire
$100.00 per year.
Said rate shall automatically be adjusted each calendar year to reflect the percentage increase in the United States Department of Labor Bureau of Labor Statistics Consumer Price Index, Los Angeles-Anaheim-Riverside (1982-1984=100), but no more than three percent in any given year.
(Ord. 614 § 1, 1968; Ord. 619 § 2, 1968; Ord. 626 § 1, 1969; Ord. 917 § 3, 1977; Ord. 936 § 5, 1978; Ord. 989 § 20, 1980; Ord. 1092 § 1, 1985; Ord. 1276 § 2, 1993; Ord. 1345 § 1, 1998)
Every public utility remitting an annual franchise fee to the city may deduct the amount of the fee from the amount of taxes required to be paid by this chapter.
(Ord. 614 § 1, 1968; Ord. 619 § 2, 1968)
In computing the amount of tax to be paid under this chapter, the amount shall be rounded off to the nearest dollar as follows: If the remaining fraction of a dollar is forty-nine cents or less, such fraction shall be waived; if the remaining fraction of a dollar is fifty cents or more, the next highest full dollar shall be charged.
(Ord. 614 § 1, 1968; Ord. 619 § 2, 1968)