(a) 
Every person conducting any business, profession, trade, commercial enterprise or occupation in the City that is not otherwise exempt under Article 3 of this chapter, shall pay the license taxes applicable to such business, profession, trade, commercial enterprise or occupation which are set forth in this article.
(b) 
If a business, profession, trade, commercial enterprise or occupation is subject to the payment of a gross receipts tax, the following requirements shall be applicable:
(1) 
The tax on gross receipts for an established business, profession, trade, commercial enterprise or occupation shall be based upon the gross receipts for the preceding calendar year;
(2) 
The tax on gross receipts for a new business, profession, trade, commercial enterprise or occupation shall be based upon the applicant's estimate of gross receipts to be received during the first three months of business activity, and thereafter extrapolated for the annual license period, or portions thereof remaining.
(c) 
A person conducting any business, profession, trade, commercial enterprise or occupation in the City in combination with any other business, profession, trade, commercial enterprise or occupation in the City that is not otherwise exempt under Article 3 of this chapter, shall pay a separate license tax for each such activity based upon the tax schedule applicable to each such activity.
(Ord. 543, § 3)
(a) 
Every person who engages in a service, retail or wholesale business in the City, which business is not otherwise classified in this article, shall pay an annual license tax based upon gross annual receipts as follows:
Gross Annual Receipts
License Tax
$ 0 to 24,999
$50.00
$ 25,000 to 49,999
$60.00
$ 50,000 to 74,999
$80.00
$ 75,000 to 99,999
$100.00
$ 100,000 to 149,999
$150.00
$ 150,000 to 199,999
$250.00
$ 200,000 to 249,999
$350.00
$ 250,000 to 299,999
$400.00
Each additional $100,000 or fraction of $100,000
$55.00
(b) 
The provisions of this section shall apply to, but not be limited to, the following service, retail and wholesale businesses:
(1) 
Automobile rental agencies;
(2) 
Automobile repair and painting shops and body shops;
(3) 
Barbers;
(4) 
Bars, cocktail lounges and nightclubs;
(5) 
Beauty salons;
(6) 
Bowling lanes;
(7) 
Cold storage lockers;
(8) 
Detective agencies;
(9) 
Dry cleaners;
(10) 
Gardeners, landscapers or lawn services;
(11) 
Health clubs;
(12) 
Ice skating rinks;
(13) 
Landscape contractors;
(14) 
Laundries;
(15) 
Medical and dental laboratories;
(16) 
Mobile vendors;
(17) 
Mortuaries;
(18) 
Motels, hotels;
(19) 
Photographers (local);
(20) 
Refrigeration services;
(21) 
Restaurants;
(22) 
Shoe repair shops;
(23) 
Sports and recreational facilities;
(24) 
Window cleaners;
(25) 
Video cassette, compact disc, DVD and other similar recording methods sales and rentals;
(26) 
All service, retail and wholesale businesses not otherwise set forth in this article.
(Ord. 543, § 3; Ord. 12-790, §§ 4, 5)
(a) 
Every person who engages in the practice of a professional or semiprofessional calling in the City, which professional or semiprofessional calling is not otherwise classified in this article, shall pay an annual license tax based upon the following schedule:
(1) 
For the first practicing member of the firm practicing his or her profession as other than a salaried employee:
Gross Annual Receipts
License Tax
$ 1 to 14,999
$55.00
$ 15,000 to 29,999
$83.00
$ 30,000 to 59,999
$138.00
$ 60,000 to 89,999
$193.00
$ 90,000 to 119,999
$248.00
$ 120,000 to 149,999
$303.00
$ 150,000 to 199,999
$441.00
$ 200,000 to 249,999
$515.00
$ 250,000 to 299,000
$668.00
Each additional $100,000 or fraction of $100,000
$65.00
(2) 
For each additional member of the firm practicing his or her profession, $50 per year for businesses having gross annual receipts of less than $150,000 and $75 per year for businesses having gross annual receipts of $150,000 or more.
(3) 
For each employee, $10 per year for businesses having gross annual receipts of less than $150,000 and $15 per year for businesses having gross annual receipts of $150,000 or more. This per employee fee shall be in addition to the taxes set forth in Subsections (a)(1) and (2) of this section.
(b) 
Additional Tax on Service and Professional Businesses in Commercial General, Commercial Planned Development and Specific Plan Zones.
(1) 
In addition to paying any business license tax specified in this article, any person who operates a service and professional business within the Commercial General (C-G) Zone, Commercial Planned Development (CPD) Zone or Specific Plan (SP) Zones that does not devote at least 50% of its floor area to uses that generate sales tax and does not derive at least 50% of its revenues from sales that generate sales tax shall pay an additional business license tax, which tax shall be calculated as follows:
(i) 
As established by Measure V, from March 2, 1999 to December 31, 2009, the amount of the tax shall be equal to ten ($0.10) cents per month for each square foot of floor area of the building or premises occupied by the service and professional business. As authorized by Subsection (b)(1)(ii) of this section, commencing January 1, 2010, the amount of the tax shall be equal to thirteen and seven tenths ($0.137) cents per month for each square foot of floor area of the building or premises occupied by the service and professional business, except as otherwise provided in Subsection (b)(5) of this section. As authorized by Subsection (b)(1)(ii) of this section, commencing January 1, 2023, the maximum amount of the tax shall be equal to seventeen and eight tenths ($0.178) cents per month for each square foot of floor area of the building or premises occupied by the service and professional business, except as otherwise provided in Subsection (b)(6) of this section.
(ii) 
The amount of the tax shall be adjusted annually as of January 1st of each year, commencing January 1, 2000, by the percentage change in the Consumer Price Index. All Urban Consumers, for the Los Angeles-Anaheim-Riverside statistical area during the 12 month period ending on October 31st of the immediately preceding year.
(2) 
Businesses lawfully existing and operating in the Commercial General (C-G) Zone, Commercial Planned Development (CPD) Zone or Specific Plan (SP) Zones prior to March 2, 1999 shall be exempt from the payment of the tax specified in this Subsection (b) unless the business expands, converts or relocates.
(3) 
The tax required by this Subsection (b) shall be paid by the business owner in conjunction with and in the same manner as other business license taxes required by this article.
(4) 
The City Manager is hereby directed to establish all necessary forms, documents and procedures to implement the terms of this Subsection (b).
(5) 
Commencing July 1, 2011, the amount of the tax shall vary depending on the location of the business within a building as follows:
(i) 
The amount of the tax shall be equal to thirteen and seven tenths ($0.137) cents per month for each square foot of floor area of the first floor of the building or premises occupied by the service and professional business. This amount reflects the adjustment as of January 1, 2010, pursuant to Subsection (b)(1)(ii) of this section.
(ii) 
The amount of the tax shall be equal to ten ($0.10) cents per month for each square foot of floor area of the second floor of the building or premises occupied by the service and professional business.
(iii) 
The amount of the tax shall be equal to seven ($0.07) cents per month for each square foot of floor area of the third or higher floors of the building or premises occupied by the service and professional business.
(6) 
Commencing January 1, 2023, the tax amount under Subsection (b)(5) shall no longer apply and the amount of the tax shall vary depending on the location of the business within a building as follows:
(i) 
The amount of the tax shall be equal to seventeen and eight tenths ($0.178) cents per month for each square foot of floor area of the first floor of the building or premises occupied by the service and professional business. This amount reflects the adjustment as of January 1, 2023, pursuant to Subsection (b)(1)(ii) of this section. The amount of the tax shall be adjusted annually, pursuant to Subsection (b)(1)(ii) of this section.
(ii) 
The amount of the tax shall be equal to thirteen and seven tenths ($0.137) cents per month for each square foot of floor area of any floor above the first floor of the building or premises occupied by the service and professional business. The amount of the tax shall be adjusted annually, pursuant to Subsection (b)(1)(ii) of this section.
(iv) 
Subsections (b)(5) and (b)(6)(ii) are intended to provide a temporary reduction in the maximum amount of the tax required by Subsection (b)(1), as an incentive, for as long as the City Council deems necessary, to locate service and professional businesses in the underutilized upper floors of buildings located in the Commercial General (C-G) Zone, Commercial Planned Development (CPD) Zone or Specific Plan (SP) Zone. This temporary tax reduction by the City Council shall not constitute a repeal of Subsection (b)(1). Upon the City Council's termination of the temporary tax rate reduction set forth in Subsection (b)(5) or (b)(6)(ii), the amount of the tax shall be imposed at the maximum rate set forth in Subsection (b)(1), unless and until the City Council sets another lower rate as authorized by law. Nothing in Subsection (b)(5) and/or (b)(6) are intended to require voter approval under Article XIIIC of the California Constitution; and to the extent that any aspect of a temporary tax reduction shall be deemed null and void ab initio, and there shall be no entitlement to such tax reduction for any qualifying service and professional business.
(7) 
For the purposes of Subsection (b), the term "floor area" shall have the meaning prescribed in Section 9-2.407.
(c) 
Professions and service businesses shall include, but not be limited to, the following:
(1) 
Accountants;
(2) 
Advertising agents (except outdoor advertising);
(3) 
Appraisers;
(4) 
Architects;
(5) 
Attorneys at law;
(6) 
Auctioneers;
(7) 
Certified public accountants;
(8) 
Chemists;
(9) 
Chiropractors;
(10) 
Collection agents;
(11) 
Credit counselors;
(12) 
Dentists;
(13) 
Designers and illustrators;
(14) 
Doctors of medicine;
(15) 
Draftsmen;
(16) 
Drugless practitioners;
(17) 
Employment agencies;
(18) 
Engineers, civil, chemical, computer software, mechanical, structural and hydraulic;
(19) 
Engravers;
(20) 
Escrow services;
(21) 
Gymnasiums/fitness centers;
(22) 
Import/export, administrative offices (no retail/wholesale);
(23) 
Insurance brokers (insurance agents are exempt);
(24) 
Laboratory technicians;
(25) 
Landscape architects;
(26) 
Lithographers;
(27) 
Masseurs and masseuses;
(28) 
Ophthalmologist;
(29) 
Pharmacists;
(30) 
Physicians;
(31) 
Real estate brokers (see Section 3-1.609 of this article for real estate salespeople/agents);
(32) 
Security firms/guards;
(33) 
Surveyors;
(34) 
Travel agencies/bureaus; and
(35) 
Veterinarians.
(Ord. 543, § 3; Ord. E-99-1, § 2; Ord. 11-765, §§ 2, 3; Ord. 12-790, §§ 4, 6—8; Ord. 22-932, § 5; Ord. 22-934U, § 5)
(a) 
Medical centers which employ not less than 200 but not greater than 350 employees shall pay an annual business license fee of $7,500.
(b) 
Hospitals which employ not less than 500 but not greater than 800 employees shall pay an annual business license fee of $7,500.
(c) 
Dental groups with not less than 12 but not more than 25 doctors shall pay a business license tax of one hundred ($100.00) dollars per doctor plus a dental group tax of $1,500.
(Ord. 543, § 3; Ord. 12-790, § 4)
(a) 
For Contractors That Have a Fixed Place of Business in the City. Any person or company having a fixed place of business in the City for purposes of engaging in the business of a contractor, as such term is defined in Section 3-1.103 of this chapter, shall pay an annual license tax based upon both Subsections (a)(1) and (2) below:
(1) 
For projects based in City of Artesia, a license tax in accordance with the following schedule:
Gross Annual Receipts
License Tax
$ 0 to 74,999
$ 80.00
$ 75,000 to 99,999
$ 100.00
$ 100,000 to 149,999
$ 150.00
$ 150,000 to 199,999
$ 250.00
$ 200,000 to 249,999
$ 350.00
$ 250,000 to 299,999
$ 400.00
Each additional $100,000 or fraction of $100,000
$ 75.00
Plus:
(2) 
For projects located outside the City of Artesia, the license tax specified in the right-hand column set forth in Subsection (a)(1) above that is based upon that portion of the contractor's gross annual receipts for contracting work performed in the City of Artesia.
(b) 
For Contractors That do not Have a Fixed Place of Business in the City. Any person or company not having a fixed place of business in the City for purposes of engaging in the business of a contractor, as such term is defined in Section 3-1.103 of this chapter, shall pay an annual license tax in accordance with the following schedule for contracting work performed in the City of Artesia:
Gross Annual Receipts
License Tax
$ 0 to 99,999
$ 120.00
$ 100,000 to 149,999
$ 200.00
$ 150,000 to 199,999
$ 250.00
$ 200,000 to 249,999
$ 350.00
$ 250,000 to 299,000
$ 400.00
Each additional $100,000 or fraction of $100,000
$ 75.00
(c) 
For purposes of this section, a contractor shall be regarded as having a fixed place of business in the City if all of the following are satisfied:
(1) 
The contractor maintains an office address and office phone number at the location;
(2) 
The contractor uses the location in the City to perform some of the contracting work; and
(3) 
He or she stores any large construction equipment (excluding table saws and other smaller equipment) or vehicles (excluding passenger cars or pick-up trucks) at that location.
(d) 
For purposes of this section, general contractors may also deduct from their gross receipts payments made to subcontractors licensed pursuant to the provisions of this chapter upon furnishing to the Tax Collector the names and address of the subcontractors and the amounts paid to each subcontractor.
(Ord. 543, § 3; Ord. 12-790, §§ 4, 9)
Every person not having a fixed place of business in the City who delivers goods, wares, or merchandise of any kind by vehicle or who provides any service by the use of vehicles in the City shall pay an annual license tax of $100 per vehicle, unless such business is already subject to a license tax under another provision of this article, such as a service, retail, or wholesale businesses.
(Ord. 543, § 3; Ord. 12-790, §§ 4, 10)
(a) 
Except as provided in Subsection (b) of this Section, any person who engages in business in the City as: (i) a manufacturer, assembler, processor, or fabricator; (ii) a recycling facility or auto wrecking and metal salvage dealer; (iii) a milk or beverage processor; or (iv) who conducts a service or repair business which is not otherwise classified in this article shall pay an annual license tax based upon one of the following three methods. The method that shall apply and for which the tax shall be based shall be the method that produces the highest business license tax:
(1) 
Gross Receipts.
Gross Annual Receipts
License Tax
$ 0 to 99,999
$ 250.00
$ 100,000 to 199,999
$ 500.00
$ 200,000 to 299,999
$ 750.00
Each additional $100,000 or fraction of $100,000
$ 75.00
(2) 
Truck Trips. The average number of truck trips per month coming to and from the business multiplied by one dollar fifty cents ($1.50) per truck trip. For purposes of counting truck trips, there shall be one truck trip counted for trucks traveling to the site and another truck trip counted for those trucks leaving the site; or
(3) 
Square Footage. The square footage of the floor area of the building or buildings on site multiplied by four ($0.04) cents per square foot.
(b) 
For businesses that have 10 or fewer employees and gross annual receipts for all of its operations of less than $150,000, the tax rate shall be as follows:
For 1 through 4 employees
$ 50.00
For 5 through 10 employees
$ 100.00
(Ord. 543, § 3; Ord. 12-790, §§ 4, 11)
Every person who engages in any of the following businesses or occupations in the City shall pay an annual license tax as follows:
Acupressure establishment
$200.00
Acupressurist
$50.00
Apartment or rental dwelling unit owner of 5 or more units in the City
$ 5.00 per unit (including first 4 units)
Fortunetelling
$500.00
House moving
$200.00
Massage parlor
$500.00
Massage technician
$100.00
Mobilehome parks
$ 10.00 per unit
Movie making, filming
$ 400.00 (per day)
Outdoor advertising
$400.00
Daily special event/parade vendors
$50.00 (per event)
Pawnbrokers
$400.00
Peddlers (excluding mobile vendors)
$200.00
Photographers with no local place of business
$300.00
Each solicitor
$100.00
Publishing
$150.00
Real estate salesperson/agent (See Section 3-1.604 of this article for real estate brokers)
$50.00
Refuse and debris collectors, including, but not limited to, solid waste haulers and street and parking lot sweepers, for each collection vehicle
$500.00
Rest homes and nursing homes
$ 150.00 plus $2.00 per bed
Solicitors other than commercial travelers in goods wholesale
$100.00
Storage facilities, indoor
$ 10.00 per unit
(Ord. 543, § 3; Ord. 705 §§ 1, 2; Ord. 12-790, §§ 4, 12)
(a) 
Every person who engages in a circus business shall pay a daily license tax as follows:
(1) 
For less than 4,000 seats, $150; and
(2) 
For more than 4,000 seats, $300.
(b) 
Every person who engages in a carnival business shall pay a daily license tax of $1,000.
(Ord. 543, § 3; Ord. 12-790, § 4)
(a) 
Night Clubs (including Public Dance Halls). Every person who engages in the business of maintaining and operating a nightclub or public dance hall where a cover charge is required for some or all times the establishment is open for business and, whether or not such dance hall is operated in conjunction with any other use, shall pay a license tax of $3,000 per year, in addition to other license taxes imposed by this article.
(b) 
Long-Term Entertainment. In addition to any other license tax or permit fee imposed by this chapter, every person engaged in the business of conducting a restaurant, hotel, café, coffee house, cabaret, club, barroom, beer garden, but excluding night clubs, public dance halls, and in addition, live entertainment, as defined in Section 3-2.603 of this Code, not including burlesque, but including fashion shows, and/or conducting public dances, and for which a cover charge is not required to be paid at any time the establishment is open for business, shall pay a license tax of $1,000 per year.
(c) 
Temporary Entertainment. In addition to any other license tax or permit fee imposed by this chapter, every person engaged in the business of conducting a restaurant, hotel, café, coffee house, cabaret, club, barroom, beer garden, and, in addition, live entertainment, as defined in Section 3-2.603 of this Code, that does not exceed seven days in a 90 day period, not including burlesque, but including fashion shows, and/or conducting public dances, and for which a cover charge is not required to be paid at any time the establishment is open for business, shall pay a license tax of $135 for each 90 day period.
(d) 
Adult-Oriented Entertainment. Notwithstanding the provisions of Subsection (a) of this section and in lieu of all other license taxes imposed by this article, every person conducting adult-oriented entertainment, including, but not limited to, a burlesque show, burlesque review, or burlesque theater shall pay a single license tax of $5,000 per year.
(Ord. 543, § 3; Ord. 10-759, § 4; Ord. 12-790, §§ 4, 13)
(a) 
License Taxes. Except as otherwise provided in Subsection (c) of this section, every person engaged in the business of operating, maintaining, or letting the use of any coin-operated vending machine in the City shall pay an annual license tax based on 4% of the gross receipts derived in the City directly attributable to the coin-operated vending machines located in the City.
(b) 
Identification. Except as otherwise provided in Subsection (c) of this section, each coin-operated vending machine which is operated, maintained, or used in the City shall have conspicuously stamped upon such machine or affixed thereon for identification purposes the name and address, business tax registration certificate numbers and the telephone number, if any, of the owner or operator thereof. Such identification shall be provided by the owner or operator of the machine at his or 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.
(c) 
Exemptions. No business tax or identification shall be required for the maintenance or operation of:
(1) 
Any machine dispensing sanitary, or hygienic articles, 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 and not for profit to the owner or operator or to any other person; and
(2) 
Any machine which is entirely owned, operated, and supplied by the owner or operator of the premises where such machine is installed and such owner or operator holds a valid business license at that location to engage in a business taxed pursuant to the provisions of this chapter, and such owner or operator includes the gross 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 pursuant to the provisions of this article.
(Ord. 543, § 3; Ord. 12-790, § 4)
(a) 
License Required. No proprietor, owner or manager of a business in the City shall permit any video game to be installed or used on the premises of the business, except for the purpose of the sale of the video game when no charge is made for the use of the video game unless a separate business license has been granted to said proprietor, owner, or manager for each video game in accordance with the provisions of this chapter.
(b) 
Location. No license shall be issued to operate a video game in any zone other than the CG, C-S-P, and CPD Zones.
(c) 
Limitation. Not more than three video games shall be licensed concurrently for operation in any one business establishment unless a plot plan showing machine locations is approved by the Fire, Sheriff, Building and Safety and Health Departments and City administration.
(d) 
Ancillary Use. No license to operate a video game shall be issued unless the video game is an ancillary or secondary business conducted in and on the same premises.
(e) 
Display of License. No person to whom a license is issued to operate a video game may operate or permit to be operated such video game unless the video game shall have conspicuously stamped upon the video game the license number and name, address and telephone number of the person to whom the license to operate the video game has been issued. Application for the license must also indicate the name and address of the owner of the machine.
(f) 
Transferability. A video game license may be transferred from one machine to another due to malfunction or replacement of the licensed machine.
(g) 
Tax. A manager, owner or operator of a business in the City in which coin or token operated video games are located shall pay a license tax in the amount of $100 for each of the permitted video machines.
(Ord. 543, § 3; Ord. 12-790, § 4)
Notwithstanding any other provision of this article, all business license taxes required by this chapter shall be increased annually by the percentage change from the October 1st through September 30th of the Consumer Price Index (CPI) for all urban consumers in the Los Angeles, Riverside and Orange County areas, or successor index, as published by the United States Government Bureau of Labor Statistics. All changes shall be rounded to the nearest dollar, with calculations ending in fifty ($0.50) cents being rounded down.
(Ord. 543, § 3; Ord. 12-790, §§ 4, 14)
If any section, subsection, sentence, clause, phrase or portion of this chapter is for any reason held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remainder of this chapter. The City Council hereby declares that it would have adopted this chapter and each section, subsection, sentence, clause, phrase, or portion thereof, irrespective of the fact that any one or more sections, subsections, phrases, or portions be declared invalid or unconstitutional.
(Ord. 543, § 3; Ord. 12-790, § 4)