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)
[1]
Prior ordinance history: Ord. Nos. 314, 783, 872 and 873.
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)