A. The
amount of license taxes to be paid to the City by any person engaged
in or carrying on any profession, trade, calling, occupation or business
hereinafter designated, is hereby established as hereinafter in this
chapter provided. Such license tax shall be paid by every person engaged
in, carrying on or maintaining any such profession, trade, occupation,
calling or business in the City.
B. Except
as otherwise provided herein, on July 1st of each year, said rate
or tax schedule shall be increased by an amount determined by applying
to said schedule the percentage increase in the Consumer Price Index
(CPI) for the Los Angeles/Riverside/Anaheim Schedule for All Urban
Consumers, for all items as established by the United States Department
of Labor Bureau of Labor Statistics for the 12 months ending March
31st of each year. Rates thereby established shall not exceed 10%
in any one year and shall be rounded to the nearest dollar.
C. Notwithstanding
any other provision of this chapter, the annual CPI increase shall
not go into effect for any particular year if the City Council, by
ordinance or resolution, determines that special circumstances warrant
the waiving of the annual CPI increase for the coming year. Such resolution
or ordinance shall be adopted by July 1st of each year that the annual
CPI increase is to be waived.
(Ord. 1311 § 7, 5/9/16)
For carrying on the business consisting of selling at retail or wholesale any goods, wares, merchandise, commodities or for conducting, maintaining, or carrying on any trade, occupation, calling or business not otherwise specifically licensed or taxed by the other provisions of this title, the annual license tax shall be computed as follows: $100, plus such sum per annum for each employee as provided for in Section
5.08.390.
(Prior code § 5-2.1)
For carrying on a business consisting mainly of manufacturing, packing, processing, canning or fabricating any goods, wares, merchandise or produce, including the production of oil, natural gas, and other hydrocarbons, the annual license tax shall be computed upon the same basis and in the same manner as the annual license tax as specified in Section
5.08.020.
(Prior code § 5-2.2)
For conducting, managing, carrying on or engaging in any professional business or occupation not otherwise specifically licensed by the other subsections of this title, the annual license tax shall be $100 per annum, plus such sum of each employee as provided for in Section
5.08.390, $35 for each partner or professional active in the City. Furthermore, there shall be an annual tax for each employee pursuant to Section
5.08.390.
(Prior code § 5-2.3; Ord. 1311 § 7, 5/9/16)
Every person engaging in the business of constructing, erecting,
installing, maintaining or operating outdoor advertising, advertising
structures, billboards, advertising signs, painted signs on structures,
signboards or similar devices, shall pay an annual license tax of
$100, plus $25 per annum for each additional advertising structure,
billboard, advertising sign, painted sign or a structure, signboard
or other similar device in excess of one; provided that the provisions
of this section shall not be deemed to apply to signs affixed to the
property on which a licensed business is being operated, which sign
or signs refer only to such business, nor to "for sale" or "for rent"
signs on real estate.
(Prior code § 5-2.4)
Every person not having a regularly established place of business
in the City carrying on the business of operating any wheeled vehicle
for the retail sale or soliciting orders for the retail sale or delivery
of any goods, wares or merchandise of any nature, kind or description,
or for the purpose of carrying on a bakery route, vegetable route,
ice route, water route (distilled, spring, mineral, aerated), dairy
route, fuel oil route, laundry route, dry cleaning route, or other
routes of a like or similar nature, shall pay an annual license tax
of $100 per wheeled vehicle.
(Prior code § 5-2.5)
Every person engaged in the business of operating, maintaining
or letting the use of any service or amusement machine, or any mechanical
or electrical device within the City which dispenses or vends an article
of value, the operation of which depends upon the insertion of a coin
or other thing representative of value, shall pay an annual tax in
the following amounts:
A. Four
dollars per year per machine, for each machine located within the
City which is operated by the insertion of a coin or thing of value
in the denomination of four cents ($.04) or less.
B. An amount
based on 1% of the gross receipts derived within the City directly
attributable to the machines located within the City, which machines
are operated by the insertion of a coin or thing of value in the denomination
of five cents ($.05) or more.
C. Persons
leasing, maintaining or operating machines described herein shall
be subject to the tax, except owners of apartment houses or trailer
courts in the event the subject machines are exclusively owned by
the owners.
D. Additional
provisions as to vending, amusement or service machines:
1. Each
coin-operated vending, amusement machine which is operated, maintained
or used within this City shall have conspicuously stamped upon it
or affixed thereon for identification purposes the name, address and
the telephone number, if any, of the owner or operator of the machine
at his/her expense and shall be removed from the machine by such owner
or operator when the authority to use such machine is transferred
to another person, whether by sale, lease, license or otherwise.
2. No
business tax or identification shall be required for the maintenance
or operation of:
a. Any machine dispensing sanitary or hygienic articles, drinking cups,
towels or medicine entirely owned and supplied by the owner or operator
of the premises where installed and is maintained solely for the convenience
of employees, visitors or customers and not for profit to him/her
or to any person; or
b. Any machine which is entirely owned, operated and supplied by the
owner or operator of the premises where such machine is installed,
when such owner or operator holds a valid business license at that
location to engage in the business taxed under the provisions of this
title and receipts from the sale of all goods, wares, merchandise
or other tangible property dispensed by such machine in the measure
of the applicable business license tax paid under this title.
(Prior code § 5-2.6; Ord. 1311 § 7, 5/9/16)
For every person carrying on the business of a pool hall or
billiard parlor, the sum of $500 plus $5 for each additional pool
or billiard table. Said $5 per table shall not be charged if said
table is coin operated.
(Prior code § 5-2.7)
One hundred dollars per annum plus such sum per annum for each employee as provided in Section
5.08.390.
(Prior code § 5-2.8)
Enclosures or park, $100 per annum.
(Prior code § 5-2.9)
Every person engaged in the business of conducting, managing
or operating a shooting gallery, $100 per annum.
(Prior code § 5-2.10)
A. For
conducting, managing or carrying on a circus, carnival, or other similar
exhibition, the tax shall be $200 per day.
B. For
conducting, managing or carrying on any lecture or traveling theatrical
performance, such as comedy, spoken drama, opera or concerts, $50
for the first day and $20 for each additional day.
C. For
conducting, managing or carrying on a trained animal show, to which
an admission fee is charged or collection taken, $100 per day.
D. For operating a golf course, miniature golf course, bicycle course, golf practice driving course or archery range, the annual license tax shall be upon the same basis and in the same manner as the annual license tax as specified in Section
5.08.020.
E. For
conducting, managing or carrying on a motion picture theater or any
other type of theater, the annual license tax shall be $100 for a
theater with a seating capacity of zero to 100; $200 for 101 to 500
seats; $350 for a theater with a seating of over 500 seats.
(Prior code § 5-2.11; Ord. 1311 § 7, 5/9/16)
A. Every
person engaged in the business of auctioneer shall pay a license tax
of $200 per annum.
B. Every
person engaged in the business of maintaining, conducting or carrying
on an auction house shall pay a license tax of $350 semi-annually.
C. Every
person engaged in the business of maintaining, conducting or carrying
on an auction yard business shall pay an annual license tax of $350.
D. This
section shall exclude real estate auctioneers who do not maintain
an office in the City.
(Prior code § 5-2.12)
Every person engaged in the business of conducting, maintaining
or carrying on a pawnbroker business shall pay an annual license tax
of $100.
(Prior code § 5-2.13)
Every person engaged in the business of automobile wrecking
shall pay an annual license tax of $200.
(Prior code § 5-2.14)
For the business of collecting, buying or selling at either
retail or wholesale or otherwise dealing in junk and/or rubbish, waste
materials, refuse and/or any old rags, sacks, bottles, cans, papers,
metals, jewelry, precious metals, rubber, bric-a-brac, cordage, truck
or automobile tires, truck or automobile parts, truck or automobile
accessories, and other like articles, whether the same can be sold
or otherwise disposed of in the condition or state of repair as collected,
or whether the same is collected, bought or sold or otherwise disposed
of for the purpose of being treated, repaired, or prepared so as to
be used again in some other form, provided the person does not have
a fixed place of business within the limits of the City, $250 per
annum for the first wheeled vehicle, plus $150 per annum for each
additional wheeled vehicle.
(Prior code § 5-2.15)
Every person not having a fixed place of business in the City
and engaged in the business of peddler, photographer, book agent,
or solicitor shall pay an annual license tax of $100 or $10 per day.
(Prior code § 5-2.16)
Every person, firm or corporation engaged in the business of
selling newspapers shall pay an annual license tax as follows:
A. Every
person owning a business with annual gross newspapers sales of less
than $25,000 per year, shall pay a license tax of $75 per annum.
B. Every
person owning a business with annual gross newspapers sales in excess
of $25,000 per year, shall pay a license tax of $125 per annum.
(Prior code § 5-2.17; Ord. 1311 § 7, 5/9/16)
A. Every person engaged as a public utility in the transportation or transmission of electricity, gas or communications, shall pay an annual license tax computed upon the same basis and in the same manner as the annual license tax as specified in Section
5.08.020.
B. Every
person engaged in distribution of water through mains or pipes, shall
pay an annual license tax of $100.
(Prior code § 5-2.18)
Every person owning one or more residential units and carrying
on the business of renting any such unit to others, whether or not
the residential unit or units are contained within one or more single-family
homes, duplexes, apartment houses or rooming houses, or any combination
thereof, shall pay an annual license tax of $10 per unit.
Notwithstanding the foregoing, this section shall not apply
to a residential unit if the owner of record occupies the residential
unit and all occupants of the property, including the owner of record,
are members of a single housekeeping unit. In addition, any operator
who rents a guest room to anyone, including a transient, shall also
be subject to the annual license tax.
The terms "operator," "guest room," and "transient," as used in this section, shall have the same meaning as set forth in Section
3.16.020 of this Code; the term "housekeeping unit" shall have the same meaning as set forth in Section
17.08.010 of this Code; and the term "residential unit" shall mean one or more rooms in any building or structure occupied by one housekeeping unit living independently from any other housekeeping unit for all purposes including, but not limited to, food preparation. In addition, any operator who rents a guest room to anyone, including a transient, shall also be subject to the annual license tax.
(Prior code § 5-2.19; Ord. 1228 § 1, 6/25/12)
Every person engaged in the business of managing or operating
a mobile home park shall pay an annual license tax based on the number
of parking spaces or units available for parking mobile homes, as
follows: four to 10 spaces or units, $80; 11 to 50 spaces or units,
$90; 51 to 100 spaces or units, $120; 101 units or over, $150.
(Prior code § 5-2.20)
Every person engaged in the business of owning, opening, establishing,
managing, operating, maintaining or having charge of any temporary
location or place of business of any kind for selling of any insolvent,
bankrupt, fire, damaged or other similar goods, wares or merchandise,
and every itinerant or transient merchant having a temporary place
of business but not having any continuous or permanent place of business
in the City who sells or offers for sale any insolvent, bankrupt,
fire damaged or other goods, wares or merchandise shall pay a license
tax of $200 per day.
(Prior code § 5-2.21)
Every person engaged in the dairying, livestock dealing or cattle
feed yard business, shall pay a license tax as follows: $100 per annum
plus $10 per annum from 10 through 35 head of cattle; plus $100 per
annum from 36 through 105 heads of cattle; plus $150 per annum from
106 through 245 heads of cattle.
(Prior code § 5-2.22; Ord. 1311 § 7, 5/9/16)
Every person engaged in or conducting a dog, cat or animal hospital
shall pay an annual license tax of $100.
(Prior code § 5-2.23)
Every person engaged in the business of operating any place
to which the public is admitted, and admission fee is charged, and
at which any boxing or wrestling match or exhibition is conducted,
presented or carried on, shall pay a license tax of $300 per exhibition
when such place contains 500 seats or less, and $400 per exhibition
when such place contains over 500 seats.
(Prior code § 5-2.24)
Every person engaged in the business of bail bond broker shall
pay a license tax of $100 per annum.
(Prior code § 5-2.25)
Every person engaged in the business of giving steam baths,
electric light baths, sponge baths, sun baths, mineral baths, Russian,
Swedish or Turkish baths, or any public bath place which maintains
in connection therewith a steam room, plunge or shower bath, shall
pay a license tax of $100 per annum.
(Prior code § 5-2.26)
Every person in the business of operating or maintaining a shoe
shine stand or parlor, shall pay a license tax of $50 per annum.
(Prior code § 5-2.27)
Every person engaged in the business of electrical or neon sign
installation and maintenance, shall pay a license tax of $100 per
annum.
(Prior code § 5-2.28)
A. Every
person engaging in the business of, or acting as or in the capacity
of, a contractor as defined in Section 7026 of the Business and Professions
Code of the State of California, shall pay an annual license tax of
$100 per year.
B. In addition,
every contractor doing any work within the City shall also supply
the Tax Collector with a list of any and all subcontractors employed
or engaged by him or her to do work for such contractor on any work
or project within the City. All subcontractors shall also pay an annual
license tax of $100 per year.
C. In lieu
of paying the annual license tax of $100, any contractor may elect
to pay a job license tax of $25 for acting as contractor on a particular
job or specific work of construction. If during any license year (July
1st through June 30th) any contractor obtains four job licenses, on
payment of his or her fourth job license, he or she shall be issued
an annual license in lieu thereof without further cost or tax.
(Prior code § 5-2.29; Ord. 1311 § 7, 5/9/16)
A. Every
person conducting a patrol system shall pay an annual license tax
of $100 per annum.
B. Every
person engaged in private security patrol work shall pay a license
tax of $100.
(Prior code § 5-2.30)
Every person engaged in the business of operating a linen and
towel supply business shall pay a license tax of $100 per annum for
the operation of one vehicle and $100 per annum for the operation
of each additional vehicle.
(Prior code § 5-2.31)
A. Each
person operating a steam laundry or launderette, and each person who
solicits for any laundry not having a permanent fixed place of business
in the City, shall pay a license tax of $100 per annum.
B. Every
person operating a cleaning and pressing business in the City, shall
pay a license tax of $100 per annum.
C. Every
person operating a cleaning or pressing business not established in
the City, shall pay a license tax of $100 per annum for each truck.
(Prior code § 5-2.32; Ord. 1311 § 7, 5/9/16)
Every person engaged in managing or carrying on the business
of radio or television repair shop, shall pay a license tax of $100
per annum.
(Prior code § 5-2.33)
Every person engaged in the operation of moving houses or other
structures shall pay a license tax of $200 per day, or fraction thereof,
while using the streets of the City, provided said license shall be
subject to all other regulations of the City.
(Prior code § 5-2.34)
A. Every
person or firm engaged in the operation of an adult bookstore, adult
mini-motion picture theatre, adult motion picture theatre, and/or
model studio must pay a license fee of $300 per annum. Such licenses
for an adult bookstore, adult mini-motion picture theater, adult motion
picture theater, and/or model studio may not be issued to any person
under 18 years of age or to a corporation any of whose officers are
under 18 years of age.
B. Restaurants,
bars and cocktail lounges operating with live entertainment including,
without limitation, topless waitresses must pay an additional $300
per annum.
C. In addition to those specific requirements under Section
5.04.090, every applicant, if a corporation, must provide a current record and file showing the name and residence address of each of the officers, directors and each stockholder owning more than 5% of the stock of the corporation. If the owner is a partnership, whether a general or limited partnership, the name and residence address of each partner must be set forth.
(Prior code § 5-2.35; Ord. 1311 § 7, 5/9/16; Ord. 1344 § 4, 10/23/17)
Every person, firm or corporation managing, conducting or carrying
on the business of operating a temporary Christmas tree lot, flower,
fruit or vegetable stand, or any similar type of business shall pay
a license tax of $50 per month, or $5 per day, at the option of the
licensee.
(Prior code § 5-2.36)
Subject to all the provisions and restrictions of Section
17.16.020(F) of this Code (including all provisions of Subsections (F)(1) to (4), inclusive), every person managing, conducting, or operating a garage sale, yard sale or patio sale shall pay a license tax of $5 per day for each day such garage sale, yard sale or patio sale is conducted or operating.
(Prior code § 5-2.37; Ord. 1311 § 7, 5/9/16)
The additional license tax payable for employees as provided
for in this chapter shall be $3 per employee of such business based
on the sum of employees on the first day of each month divided by
12.
(Prior code § 5-2.38; Ord. 1311 § 7, 5/9/16)
The annual business license tax for self-service storage facilities
shall be $100 per business location. There shall be an additional
tax of $3 per self-service storage compartment or storage parking
space.
(Prior code § 5-2.38.1; Ord. 1311 § 7, 5/9/16)
Every person conducting or operating a beauty parlor shall pay
a license tax of $100 per annum. Each additional operator shall pay
a license tax of $50 per annum. For every manicurist or person shining
or polishing shoes employed in connection with or operating in any
beauty parlor, there shall be paid an additional license tax of $30
per year for each person so employed.
(Prior code § 5-2.38.2; Ord. 1311 § 7, 5/9/16)
Every person conducting or operating a barber shop shall pay
a license tax of $100 per annum. Each additional operator shall pay
a license tax of $50 per annum. For every manicurist or person shining
or polishing shoes employed in connection with or operating in any
barber shop, there shall be paid an additional license tax of $30
per year for each person so employed.
(Prior code § 5-2.38.3; Ord. 1311 § 7, 5/9/16)
Any senior citizen housing project restricted by an approved
Conditional Use Permit which is in full force and effect shall pay
a license tax of $5 per living unit.
(Prior code § 5-2.38.4)
Any public utility operating in the City under a franchise,
or franchises, from the City and make franchise payments thereunder,
shall be exempt from the provisions of this title.
(Prior code § 5-2.39)
Every person engaged in a business conducted from his or her
residence by the use of his or her phone, mail or fax is required
to obtain a home occupation business license and will pay a license
tax of $50 per annum. Every person managing, conducting or operating
a business is subject to all the provisions and restrictions set forth
on the home occupation application.
(Prior code § 5-2.44; Ord. 1311 § 7, 5/9/16)
A. Any
license, permit or certificate issued by the City to any person to
carry on any business under the provisions of this title may be revoked
or suspended by the City Council in the manner hereinafter provided:
1. The
City Council may upon its own motion, or upon the written charges
filed` by the City Manager or his or her authorized deputy, or the
City Attorney, give notice to any licensee or permittee to appear
before the City Council at a time and place set for such hearing to
show cause, if any there may be, why the license or permit issued
to the licensee or permittee shall not be revoked or suspended. The
notice shall state the grounds for complaint or reasons for suspension
in a clear and concise language.
2. Such
notice shall be served upon the licensee or permittee not less than
five days and not more than 10 days prior to the date set for the
hearing. Upon good cause being shown, the licensee shall be entitled
to a continuance until the next meeting of the City Council.
3. On
revocation of a license, no part of the money paid to the City therefor
shall be returned, but the license tax shall be forfeited to the City.
B. The
City Council upon its own motion may suspend any license or permit
without previous notice pending a hearing as hereinafter provided:
1. When
it appears to the City Council that the immediate suspension of any
license or permit is necessary for the immediate preservation of the
public health, morals, safety and general welfare.
2. At
the time of the suspension of any license or permit the licensee or
permittee shall be served with a written statement containing the
reasons for such suspension.
3. Within
24 hours after the suspension of any license as heretofore provided
in this section and unless the license is sooner restored, the licensee
or permittee shall be served with a notice of hearing to show cause.
4. In
all cases where a license has been suspended, as provided in this
section, the hearing of the charges upon which the revocation of license
is sought, shall be held not earlier than the third day nor later
than the fifth day after service of the notice, except at the request
and with the consent of the licensee or permittee.
C. After
conducting such hearing as hereinabove provided for, the City Council
may revoke, suspend or reinstate any such license upon such terms
and conditions as in the exercise of a reasonable and sound discretion
it shall determine. The order of the Council revoking, suspending
or reinstating the license or permit shall be final and conclusive.
D. Notification
of Licensee of Actions Taken by City Council. The City Council shall
notify the licensee or permittee of any finding, suspension, revocation
or reinstatement made by it, or any conditions attached thereto.
(Prior code § 5-2.41; Ord. 1311 § 7, 5/9/16)