Every person engaged in the wholesaling or retailing business or providing any service to the public or engaging in or conducting any business not specifically mentioned elsewhere in this article, shall pay an annual license tax in accordance with the ordinance.
A. 
Each business not otherwise identified in this ordinance shall pay an annual tax as follows:
Gross Receipt
1995-1996
1996-1997
1997-1998
1998-1999
1999-2000
Less than: $100,000
$ 50
$ 75
$ 100
$ 100
$ 100
Up to: $200,000
100
100
100
100
100
Up to: $500,000
200
200
200
200
200
Up to: $600,000
300
300
300
300
300
Up to: $700,000
350
350
350
350
350
Up to: $800,000
400
400
400
400
400
Up to: $900,000
450
450
450
450
450
Up to: $1,000,000
500
500
500
500
500
Up to: $1,500,000
750
750
750
750
750
Up to: $2,000,000
1,000
1,000
1,000
1,000
1,000
Up to: $2,500,000
1,250
1,250
1,250
1,250
1,250
Up to: $3,000,000
1,500
1,500
1,500
1,500
1,500
Up to: $3,500,000
1,750
1,750
1,750
1,750
1,750
Up to: $4,000,000
2,000
2,000
2,000
2,000
2,000
Up to/Over: $5,000,000
2,500
2,500
2,500
2,500
2,500
Rates from 1995-96 through 1999-2000 will be in effect July 1 of each fiscal year, unless specifically changed or modified by the city council. Rates in effect on 1999-2000 shall remain in effect unless changed or modified by the city council.
B. 
Gross receipts shall not include excise tax.
C. 
Businesses that do not generate gross receipts and businesses that are not subject to collecting or reporting sales tax shall pay as a business license tax the higher of the two options listed below, up to the maximum tax indicated.
1. 
One-tenth of one per cent (0.10%) of gross payroll; or
2. 
 
per employee:
minimum
not to exceed:
1995-96
$5.00
$ 50.00
$2,500.00
1996-97
$6.00
$ 75.00
$2,500.00
1997-98
$7.00
$100.00
$2,500.00
1998-99
$8.00
$100.00
$2,500.00
1999-2000
$9.00
$100.00
$2,500.00
(Prior code § 5121; Ord. 1870 § 1, 1978; Ord. 2242 § 2, 1995; Ord. 2245 § 2, 1995; Ord. 2248 § 5, 1995; Ord. 2254 § 2, 1996)
A. 
Every wholesaler, wholesale distributor or retailer, or any other person who delivers goods, wares or merchandise of any kind by the use of any vehicle, or who provides any service by the use of any vehicle in the city, and who is not otherwise licensed under the provisions of this article, shall pay a license tax of $100 per vehicle.
B. 
This section shall not include moving and transfer companies regulated by the Public Utilities Commission, nor shall it apply to persons operating any vehicle incidental to carrying on a business at a fixed place within the city licensed under this article.
(Prior code § 5122; Ord. 1870 § 1, 1978; Ord. 2242 § 2, 1995; Ord. 2245 § 2, 1995; Ord. 2248 § 5, 1995; Ord. 2254 § 2, 1996)
A. 
Every contractor or subcontractor whose permanent business address is inside Westminster city limits who pays a business license tax in other cities shall pay a business license tax equal to 0.10 percent gross receipts generated in Westminster plus the higher of the two options listed below up to the maximum not to exceed tax indicated:
1. 
0.10 percent of gross payroll; or
2. 
 
per employee:
minimum
not to exceed:
1995-96
$5.00
$ 50.00
$2,500.00
1996-97
$6.00
$ 75.00
$2,500.00
1997-98
$7.00
$100.00
$2,500.00
1998-99
$8.00
$100.00
$2,500.00
1999-2000
$9.00
$100.00
$2,500.00
B. 
Every contractor or subcontractor whose permanent business address is outside Westminster city limits shall pay a business license tax equivalent to 0.10 percent of the value of the contract or job, but in no event less than five dollars or greater than the annual not to exceed amount specified in Section 5.12.030, for each job contracted or subcontracted in Westminster. General contractors shall be responsible for assuring compliance by all sub-contractors.
C. 
Each general contractor shall furnish the city with a complete list of all subcontractors on each job prior to final inspection, and all subcontractors shall be licensed by the city prior to final approval of the project.
D. 
Prior to issuance of a business license to any contractor or subcontractor, the applicant shall comply with Section 7033 of the Business and Professions Code.
(Prior code § 5123; Ord. 1870 § 1, 1978; Ord. 2242 § 2, 1995; Ord. 2245 § 2, 1995; Ord. 2248 § 6, 1995; Ord. 2254 2, 1996)
Every person who engages in the business of constructing, erecting, installing, maintaining or operating outdoor advertising, advertising structures, signboards or similar devices, whether or not the advertising or billboard is on land owned or rented by the advertising company, shall for each sign billboard or advertising device located within Westminster city limits, provided that the provisions of this section shall not apply to "for sale" or "for rent" signs for real estate, or to signs affixed to the building in which a licensed business is being operated, which sign or signs refer only to such business and are not display ads, shall pay an annual license fee, as follows:
A. 
Billboards located in Westminster city limits, five hundred dollars per billboard, plus 0.10 percent of gross receipts.
B. 
Bench advertising, ten dollars per bench, plus one percent of gross receipts.
C. 
Display advertising, twenty-five dollars per display, plus one percent of gross receipts.
(Prior code § 5124; Ord. 1870 § 1, 1978; Ord. 2242 § 2, 1995; Ord. 2245 § 2, 1995; Ord. 2254 § 2, 1996)
Every person operating or renting any searchlight for advertising purposes pursuant to Section 15.40.030 in addition to his regular business license tax shall pay a license tax of twenty-five dollars per day, or fraction thereof, for each searchlight so used by him, his agent or employee within the city.
(Prior code § 5125; Ord. 1870 § 1, 1978; Ord. 2242 § 2, 1995; Ord. 2245 § 2, 1995; Ord. 2254 § 2, 1996)
A. 
Every person who operates upon the streets any wheeled vehicle equipped with display advertising, music or a musical device, loudspeaker or other device for attracting attention, pursuant to Section 15.40.030 shall pay a license tax of one hundred dollars plus ten dollars per day for each vehicle used; provided, however, that this subsection shall not apply to those wheeled vehicles used solely for the purpose of conducting retail sales.
B. 
Every person who operates upon the streets any wheeled vehicle for advertising purposes and to which wheeled vehicle there are attached signs, placards, billboards or other advertising matter, pursuant to Section 15.40.030 shall pay a license tax of one hundred dollars ten dollars per day for each vehicle so used; provided, however, that this subsection shall not apply to those wheeled vehicles normally advertising the name of business, of the owner, lessee or licensee of said vehicle and related information.
(Prior code § 5121; Ord. 1870 § 1, 1978; Ord. 2242 § 2, 1995; Ord. 2245 § 2, 1995; Ord. 2248 § 5, 1995; Ord. 2254 § 2, 1996)
For any bowling alley, an annual license tax of one hundred dollars shall be charged, plus 0.10 percent gross receipts, plus twenty-five dollars per lane. Any license under this section shall include the right to sell tobacco, confections, soft drinks and food.
(Ord. 2254 § 2, 1996)
For conducting, managing or carrying on a circus, carnival or other similar exhibiting, the license tax shall be one hundred twenty-five dollars per day plus twelve dollars fifty cents per day for every sideshow conducted in conjunction therewith.
(Prior code § 5129; Ord. 1870 § 1, 1978; Ord. 2242 § 2, 1995; Ord. 2245 § 2, 1995; Ord. 2254 § 2, 1996)
A. 
For conducting, managing, or carrying on a business for a limited period of time, not to exceed one week (seven days), in conjunction with a Special Events Permit issued pursuant to Chapter 9.61 and Section 17.48.025 of this code or any other special event of one week or less, the license tax shall be fifty dollars.
B. 
For conducting, managing, or carrying on a business for a limited period of time, not to exceed thirty days unless extended for an additional period by the planning commission, in conjunction with a temporary Commercial Enterprise Permit issued pursuant to Section 17.48.025 of this code, the license tax shall be two hundred fifty dollars.
C. 
For conducting exhibit and sale of hobby/handmade craft items (hobby or part-time interest that is producing less than five thousand two hundred dollars per year in gross receipts for the business owner) and homemade foods and baked goods for limited period of time, not to exceed three days, in conjunction with the community services and/or public works department sponsored events permit issued pursuant to Chapter 9.61 of this code, the license tax shall be five dollars per day for a Westminster resident applicant and ten dollars per day for a non-resident.
D. 
For up to ten special exhibits or events per year within an enclosed mall, the mall management shall pay a license tax of one thousand dollars.
(Ord. 2124 § 1, 1989; Ord. 2159 § 2, 1991; Ord. 2242 § 2, 1995; Ord. 2245 § 2, 1995; Ord. 2248 § 5, 1995; Ord. 2254 § 2, 1996)
A. 
For conducting, managing, or carrying on a motion picture theater, or any other type of theater, either within a building or a drive-in theater, the annual license tax shall be one hundred dollars plus 0.10% percent of all gross receipts.
(Prior code § 5130; Ord. 1870 § 1, 1978; Ord. 2172 § 4, 1992; Ord. 2242 § 2, 1995; Ord. 2245 § 2, 1995; Ord. 2254 § 2, 1996)
A. 
Every person engaged in the business of auctioneer or every person engaged in the business of maintaining or conducting an auction within city limits, whose business address is within Westminster city limits, shall pay an annual license tax of one hundred dollars, plus one percent of gross receipts. Those not having a Westminster business address shall pay a tax of two hundred dollars per day an auction is in process.
B. 
This section shall exclude any auction or sale pursuant to the order of any court of competent jurisdiction, or of a trustee in bankruptcy in a proceeding before a bankruptcy court, or pursuant to any laws of any federal, state or local public agency.
(Ord. 2015 § 1, 1985; Ord. 2242 § 2, 1995; Ord. 2245 § 2, 1995; Ord. 2254 § 2, 1996)
Every person who does not have a fixed place of business in the city and a business license under this code and who is engaging in peddling or soliciting, the retail sale of any goods, wares, foods, merchandise, services or other things of value, whether for immediate or future delivery, except solicitation solely on behalf of a licensed business located in the city, must first procure a license and pay a license tax as a principal solicitor or peddler, as provided in Section 5.12.130, or, in lieu thereof, a license tax of $25 per day per person soliciting unless the person for whom he is soliciting has a principal solicitor's or peddler's license as provided in Section 5.12.130, in addition to any other requirements of this section. Regardless of whether or not a person may be exempt from the payment of any license fee hereunder by reason of engaging in interstate commerce or otherwise, every person engaged in the activities described in this section shall fully comply with Article II of this title pertaining to police permits.
(Prior code § 5132; Ord. 1870 § 1, 1978; Ord. 2242 § 2, 1995; Ord. 2245 § 2, 1995; Ord. 2254 § 2, 1996)
Any person either employing or contracting with any other person to have such person solicit the retail sale of any goods, wares, merchandise, services or other thing of value for future delivery, as set forth below, must obtain a principal solicitor's license or a principal peddler's license and pay a license tax of two hundred fifty dollars annually plus twenty-five dollars per person per day of solicitation, in advance, unless such person has a fixed place of business in the city and a business license under this code to engage in the business being conducted, in addition to any other requirements of this section. Regardless of whether or not a person may be exempt from the payment of any license fee hereunder, by reason of engaging in interstate commerce or otherwise, every person engaged in the activities described in this section shall fully comply with Article II of this title pertaining to police permits.
(Prior code § 5133; Ord. 1870 § 1, 1978; Ord. 2242 § 2, 1995; Ord. 2245 § 2, 1995; Ord. 2254 § 2, 1996)
Every person operating an apartment, mobile homes, trailer parks or roominghouse consisting of three or more rental rooms, or renting three or more dwelling units, whether at one location or at different locations, shall pay a license tax annually, in advance at the following rate:
1.
Apartments, mobile homes, trailer parks
Lower of $7.50 per unit or 0.10% of gross receipts, but no less than the minimum tax in 5.12.010A
2.
Roominghouse
$10.00 per unit but not less than the minimum tax in 5.12.010A
(Prior code § 5135; Ord. 1870 § 1, 1978; Ord. 2242 § 2, 1995; Ord. 2245 § 2, 1995; Ord. 2248 § 9, 1995; Ord. 2254 § 2, 1996)
Every person operating a mini storage warehouse shall pay a license tax annually, in advance, at the rate of five hundred dollars plus $0.01 per square foot of rentable space or 0.10 percent of gross receipts, whichever is greater.
(Ord. 2242 § 2, 1995; Ord. 2245 § 2, 1995; Ord. 2254 § 2, 1996)
Any person or business engaged in the rental of commercial property, commercial or industrial space, or any other land or space rented to another party, shall pay an annual business license tax of one hundred dollars, plus the higher of:
1. 
$0.01 per square foot of rentable space; or
2. 
0.10 percent of all gross receipts.
(Ord. 2242 § 2, 1995; Ord. 2245 § 2, 1995; Ord. 2254 § 2, 1996)
For operating any taxicab for carrying passengers for hire, the license tax shall be the sum of two hundred fifty dollars per year per vehicle so operated.
(Prior code § 5137; Ord. 1870 § 1, 1978; Ord. 2242 § 2, 1995; Ord. 2245 § 2, 1995; Ord. 2254 § 2, 1996)
A. 
For 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 the selling of goods, wares or merchandise from the stock of any insolvent or bankrupt person, 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 goods, wares or merchandise from the stock of any insolvent or bankrupt person, or any fire-damaged goods, wares or merchandise, shall pay a license tax of one hundred dollars per day.
B. 
Every firm which intends to terminate an established business and desires to advertise a "Going Out of Business Sale" shall file with the city an affidavit of his/her intent and pay a fee of one hundred dollars per month for a permit, with a maximum of two months to complete the sale. If at the end of two months the firm does not cease to conduct business, the license fee shall be one hundred twenty-five dollars per day payable monthly in advance.
(Prior code § 5138; Ord. 1870 § 1, 1978; Ord. 2242 § 2, 1995; Ord. 2245 § 2, 1995; Ord. 2254 § 2, 1996)
Any person conducting business of producing oil, gas, petroleum, or other hydrocarbons from any well in the city or from any well a portion of which passes through or is bottomed in the city, shall pay a license tax of .0375 cents per barrel produced. Said tax shall be paid quarterly in October, January, April and July.
(Prior code § 5143; Ord. 1870 § 1, 1978; Ord. 2242 § 2, 1995; Ord. 2245 § 2, 1995; Ord. 2254 § 2, 1996)
When two or more businesses are located on the same site and one of them is the primary business and the others are secondary affiliates (as determined by accounting practices or tax returns), each business shall pay a license tax pursuant to Section 5.12.010 and the secondary affiliates shall each pay a license tax of two hundred dollars.
(Prior code § 5144; Ord. 2063 § 2, 1987; Ord. 2242 § 2, 1995; Ord. 2245 § 2, 1995; Ord. 2254 § 2, 1996)
Any person conducting a single business (as determined by accounting practices and/or tax returns) located on one parcel or on contiguous parcels in two or more buildings shall pay a license tax as though the business was operating from one location.
(Ord. 2248 § 13, 1995; Ord. 2254 § 2, 1996)
A separate license must be obtained and the appropriate license tax paid for each branch location of any business conducted and carried on within the city, and for each business owned or conducted by a separate owner within an establishment or location whether under the same management or not.
(Prior code § 5145; Ord. 2242 § 2, 1995; Ord. 2245 § 2, 1995; Ord. 2254 § 2, 1996)
Each business shall pay no more than the maximum annual license tax specified in Section 5.12.010A.
(Prior code § 5146; Ord. 1870 § 1, 1978; Ord. 2242 § 2, 1995; Ord. 2245 § 2, 1995; Ord. 2248 § 14, 1995; Ord. 2254 § 2, 1996)
No action attacking or otherwise questioning the validity of Chapter 5.12 of this code or any of its provisions, or any of the findings or determinations of the city council in connection therewith shall be brought at any time after the elapse of sixty days from the effective date of this ordinance. Any such actions shall be governed by the Chapter 9 of Title 10, Section 860 et seq., of the California Code of Civil Procedure.
(Ord. 2269 § 2, 1996)