Note: Prior history: Prior code §§ 11.16
through 11.27 and 11.29 through 11.37 and Ords. 954 and 1025.
The amount of any license tax imposed by this chapter shall
be deemed a debt to the city. Any person carrying on any business
covered in this chapter without having lawfully procured a license
from the city to do so shall be liable to an action in the name of
the city in any court of competent jurisdiction for the amount of
the required license tax. Such license tax shall be due and payable
once a year, except as otherwise provided in this chapter, and the
person or business so assessed shall pay to the city the amount of
the tax in accordance with the provisions of this chapter.
(Ord. 1164 § 2, 1972; Ord. 1456 § 1, 1985)
Upon a person making application for a first license to be issued
hereunder or for a newly established business, and in all cases where
the amount of license tax to be paid is measured by gross receipts,
such person shall furnish to the director of finance for his or her
guidance in ascertaining the amount of license tax to be paid by the
applicant, a written statement upon a form provided by the director
of finance, sworn to before a person authorized to administer oaths,
or sworn to under penalty of perjury, setting forth such information
as may be therein required and may be necessary to determine the amount
of the license tax to be paid by the applicant.
If the amount of the license tax to be paid by the applicant
is measured by gross receipts he or she shall estimate the gross receipts
for the period to be covered by the license to be issued, and shall
report same to the director of finance. Such report shall be used
in determining the amount of license tax to be paid by the applicant;
provided, however, the amount of the license tax so determined shall
be tentative only, and such person shall within thirty days after
the expiration of the period for which such license was issued, furnish
the director of finance with a sworn statement, upon a form furnished
by the director of finance, showing the gross receipts during the
period of such license, and the license tax for such period shall
be finally ascertained and paid, after deducting from the payment
found to be due, the amount paid at the time such first license was
issued.
(Ord. 1164 § 2, 1972)
(a)
Unless
otherwise specifically provided, every business license shall be valid
for a period of one year, commencing on the day of issuance and expiring
as of the first day of the same month twelve months thereafter.
Persons or firms whose license taxes exceed two hundred fifty
dollars per year may, upon payment of an additional ten percent of
the annual license tax, arrange, through the director of finance,
to submit their annual business license tax in equal quarterly installments.
(b)
Upon the request of the business license applicant and the payment of fees as set forth herein, a business license shall be valid for a period of a quarter year, commencing on the day of issuance and expiring on the same day three months thereafter. Such license shall be limited to contractors with one job in the city at a fee of thirty dollars and persons who transact or carry on the business of retail sales and services, as defined in Section 5.08.210, for a period of not more than three months within any twelve-month period at a fee of twenty-five dollars.
(c)
Upon
the request of the business license applicant and the payment of a
fee of twenty-five dollars per day, a business license shall be valid
for a period not to exceed three consecutive days. Such license shall
be limited to special events at which retail sales occur. The license
shall cover all persons who transact or carry on the business of retail
sales at such an event. The application for the license shall be made
by the sponsor of the event.
(d)
The
renewal of a business license shall be deemed delinquent if the license
tax is not paid within thirty days after the expiration of the previously
issued business license.
(Ord. 1164 § 2, 1972; Ord. 1456 § 2, 1985)
(a)
It is unlawful for any person to transact or carry on any business, trade, profession, calling or occupation in the city without first having paid a license fee as specifically enumerated in Sections 5.08.060 through 5.08.260 or without complying with any and all applicable provisions of this chapter.
(b)
Every person who violates any provision of this section is guilty of an infraction, unless the violation is otherwise made a misdemeanor pursuant to Section 1.01.110(b).
(Ord. 1164 § 2, 1972; Ord. 1416 § 1, 1983)
For failure to pay any license tax when due, the director of
finance shall add a penalty of ten percent of such license tax on
the day following the date of delinquency, and an additional penalty
of ten percent of the original fee shall be added at the close of
business of the last day of each calendar month thereafter. Each penalty
shall become part of the license fee required by this chapter. However,
in no case shall the total penalty exceed one hundred percent of the
original fee.
(Ord. 2072 § 2, 2022)
Every person constructing, erecting, installing, maintaining
or operating outdoor advertising signs, structures, billboards, signboards
or similar devices, other than signs provided for in subsection (3),
shall pay an annual license tax as computed in subsections (1) and
(2):
(1)
For the first two signs, primarily directional in nature, erected or caused to be erected by and for each residential subdivision which has been issued a business license by this city and has paid business license taxes: at the rate of twenty-five cents per square foot, plus seventy-five cents per square foot in excess of one hundred square feet of area per sign; provided that additional signs of such residential subdivision shall be taxed as specified in subsection (2);
(2)
For all signs other than those excepted by subsection (1): For the calendar year 1967, at the rate of twenty-five cents per square foot per year; for the calendar year 1968, at the rate of fifty cents per square foot per year; for the calendar year 1969, and every year thereafter, at the rate of one dollar per square foot per year, or at the rate of seventy-five dollars per sign, whichever is greater;
(3)
Signs
located on the premises of a licensed business, which refer only to
such business, and signs located entirely on real estate which is
thereby offered for sale, rent or lease, shall not be included in
computing the tax imposed by this section.
(Ord. 1164 § 2, 1972)
The license tax for conducting or maintaining an infirmary,
sanitarium, convalescent home or hospital shall be thirty-five dollars
plus two dollars per year for each bed space or accommodation available
for any guest, member, patient or customer. The license tax for conducting
or maintaining a rest home, home for the aged or retirement home shall
be thirty-five dollars plus two dollars per year per resident, member
or resident-member, based upon the average number of such residents,
members or resident-members residing therein during the three-month
period next preceding the application for license.
(Ord. 1164 § 2, 1972; Ord. 1291 § 1, 1977)
The license tax for conducting or maintaining a hotel, motel
or auto court shall be thirty-five dollars per year, plus forty cents
per each one thousand dollars gross receipts or portion thereof in
excess of twenty thousand dollars.
(Ord. 1164 § 2, 1972; Ord. 1291 § 2, 1977)
For every person engaged as a public utility or otherwise in
the distribution, transportation or transmission of electricity, gas,
water or communications, the annual license tax shall be one hundred
fifty dollars for those utilities that pay a franchise fee based on
gross receipts. The license tax for all other utility firms shall
be thirty-two dollars plus three cents per one thousand dollars gross
receipts in excess of twenty thousand dollars.
(Ord. 1164 § 2, 1972; Ord. 1183 § 2, 1973)
The license tax for conducting, maintaining or operating a dump
or refuse disposal site in the city shall be the sum of one thousand
eight hundred dollars per year.
(Ord. 1164 § 2, 1972)
The license tax for conducting or maintaining a mortuary and
cemetery, or funeral chapel and cemetery, shall be the sum of one
hundred dollars per year. The license tax for conducting or maintaining
a mortuary or funeral home only shall be fifty dollars per year.
(Ord. 1164 § 2, 1972)
The license tax for conducting or carrying on the business of
a garbage and refuse pickup service in the city shall be the sum of
forty dollars per year for each vehicle.
(Ord. 1164 § 2, 1972)
Apartment houses, duplexes, mobilehome parks, trailer parks
and industrial and commercial rentals shall pay the following license
taxes:
Four or more units, spaces or rooms shall pay thirty-five dollars
plus two dollars and fifty cents for each unit, space or room over
four.
(Ord. 1164 § 2, 1972; Ord. 1291 § 3, 1977; Ord. 1456 § 4, 1985)
(a)
It is unlawful for any person to advertise or conduct any sale of goods, wares or merchandise at retail, that is represented as bankrupt, insolvent, receiver's, closing-out, fire or water damage sale, or any other sale which is by representation or advertisement intended to lead the public to believe that the person conducting such sale is selling out or closing out the goods of any business for less than the current or going retail price thereof in the city without first filing with the finance director the inventory provided for in subsection (c) and obtaining from him or her a license to do so. The tax for such license shall be, and the same is hereby fixed as follows:
(1)
For a period not to exceed thirty days—twenty-five dollars;
(2)
For a period not to exceed sixty days—fifty dollars;
(3)
For a period not to exceed ninety days—seventy-five dollars;
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Provided, that only one such license shall be issued to any
one person within a twelve month period, and no license shall be issued
for less than thirty days, nor more than ninety days.
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(b)
The
provisions of this section shall not apply to a bona fide closing
out sale of merchandise by a person who has conducted such business
in the city for the period of one year immediately preceding such
sale.
(c)
Any person desiring to conduct any sale as enumerated in subsection (a) shall submit to the finance director an inventory of all goods, wares and merchandise to be sold at such sale. It is unlawful to sell, offer or expose for sale at any such sale or to list on such inventory any goods, wares or merchandise which are not the regular stock of the store or other place, the business of which is to be closed out by such sale, or to make any replenishments or additions to such stock or the purpose of such sale, or to fail, neglect or refuse to keep records of things sold.
(Ord. 1164 § 2, 1972)
The license tax for the business of exhibiting, conducting,
managing or operating a circus, wild west show, carnival, or other
exhibition or entertainment, at which feats of horsemanship, acrobatic
feats, mechanical amusement devices or trained or wild animals are
exhibited or displayed, or any similar show or exhibition shall be
seventy-five dollars per day.
(Ord. 1164 § 2, 1972)
(a)
Every
person engaged in the business of operating, maintaining or letting
the use of any vending machine, shall pay a license tax based upon
one percent of the gross receipts derived within the city directly
attributable to the vending machines located within the city, or,
at the licensee's option, a tax of thirty-five dollars per such machine.
(b)
Definition:
"Vending machine," for the purposes of this section, means any mechanical
device the operation of which depends upon the insertion of a coin
or other thing representative of value in the denomination of five
cents or more and which dispenses or vends a product, service or exchange
of equal value, other than telephone service furnished under public
utility tariffs. The term shall not be construed to include any equipment
used by a financial institution for the purpose of facilitating financial
transactions, whether such equipment is located on the premises of
the financial institution or at a location remote therefrom.
(c)
Display of Name and Address. Under California Business and Professions Code, Sections 17570 through 17572, every person who owns a vending machine is required to have his or her name and address affixed thereto in a place where it may be seen by anyone using the machine; provided, however, that in the event a person owns more than one vending machine located at the same place, such person may, as an alternative to affixing his or her name and address on each machine, post a clearly readable sign containing his or her name and address in a conspicuous location near the machines. Notwithstanding Section 5.08.040 of this chapter, any person who fails to comply with California Business and Professions Code, Sections 17570 through 17572, shall be cited thereunder.
(d)
Exemptions.
No business tax shall be required for the maintenance or operation
of:
(1)
Any postage stamp machine;
(2)
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 employees, visitors or customers and
not for profit to him or her or to any other person; or
(3)
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 under the provisions of this
chapter and such owner or operator includes the gross receipts from
such machine in the measure of the applicable business license tax
paid under this chapter.
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This subsection shall not be construed as providing an exemption
from the requirements of subsection (c) of this section.
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(Ord. 1164 § 2, 1972; Ord. 1183 § 3, 1973; Ord. 1456 § 6, 1985)
(a)
For
every person conducting or carrying on the business of delivering
wholesale goods, wares or merchandise in the city, the sum of fifty-three
dollars per vehicle per year shall be paid.
(b)
Every
person engaging in the business of making retail deliveries house
to house over regular routes to regular customers shall pay an annual
license tax of fifty-three dollars per vehicle, per year.
(Ord. 1164 § 2, 1972; Ord. 1291 § 4, 1977; Ord. 1643 § 2, 1995)
(a)
Any
person operating as a sole proprietor or who either employs or contracts
with one or more individuals to have such individuals solicit the
retail sale of any goods, wares, merchandise, services or other things
of value for future delivery or to sell, vend or peddle such goods,
wares and merchandise on the street, who operates in the city and
who does not have a regularly established place of business within
the city, may obtain a principal's street vendor or a street vendor
license or sidewalk vendor license and pay an annual license fee of
fifty dollars, plus twenty dollars annually for each individual street
vendor or sidewalk vendor who operates as a sole proprietor or who
is employed by such a person for said services, or with whom such
a person has a contract for said services.
(b)
In
the alternative any bona fide resident of the city applying for an
individual's solicitor or peddler license to operate in the city shall
pay an annual license tax of seven dollars and fifty cents each in
advance.
(c)
Other
persons not maintaining a fixed place of business in the city, but
who regularly render personal or other services or products either
by appointment, call, referral or otherwise, from place to place or
house to house in the city, are subject to the provisions of this
section.
(d)
Any
person maintaining a fixed place of business in the city, provided
that a license tax is specifically required under any other section
of this chapter, shall not be required to pay any further license
tax under the provisions of this section but shall be required to
obtain the necessary solicitor's permits for each employee so engaged
according to the provisions of this chapter.
(Ord. 1164 § 2, 1972; Ord. 1183 § 4, 1973; Ord. 1643 § 3, 1995; Ord. 2046 § 2, 2020)
Every person engaged in the business of selling to the general
public at retail, goods, wares, merchandise or commodities, including
restaurants and other food dispensers, unless otherwise expressly
provided for in this chapter, shall pay an annual license tax computed
as follows:
Thirty-five dollars for the first twenty thousand dollars gross
receipts or portion thereof, plus an amount as below specified for
each one thousand dollars gross receipts or portion thereof in excess
of twenty thousand dollars.
Class A—Automotive dealers, gasoline service stations,
grocery stores, meat, fish, fruit and vegetable markets: Thirty-five
dollars plus three cents per one thousand dollars gross receipts in
excess of twenty thousand dollars;
Class B—Building materials, hardware, farm and garden
supply, and except as provided for elsewhere, public utility firms:
Thirty-five dollars plus seven and one-half cents per one thousand
dollars gross receipts in excess of twenty thousand dollars;
Class C—Apparel and accessories, restaurants, night clubs,
furniture and home furnishings, home appliances, general merchandise,
liquor stores, department stores, tires, batteries and accessories,
variety stores, trailer sales, miscellaneous goods retail—Thirty-five
dollars plus ten cents per one thousand dollars gross receipts in
excess of twenty thousand dollars;
Class D—Drugstores, dry goods, jewelers, laundry and dry
cleaners—Thirty-five dollars plus twelve and one-half cents
per one thousand dollars gross receipts in excess of twenty thousand
dollars;
Class E—Automotive repair, printing shops, newspapers
and other miscellaneous retail firms—Thirty-five dollars plus
fifteen cents per one thousand dollars gross receipts in excess of
twenty thousand dollars;
Class F—Barber, beauty shops, and other service firms—Thirty-five
dollars plus thirty cents per one thousand dollars gross receipts
in excess of twenty thousand dollars.
(Ord. 1164 § 2,1972; Ord. 1291 § 5, 1977)
General building contractors shall pay forty-three dollars plus
ten cents per one thousand dollars gross receipts in excess of forty
thousand dollars; electrical, plumbing and heating and air conditioning
contractors shall pay forty-three dollars plus fifteen cents per one
thousand dollars gross receipts in excess of forty thousand dollars;
all other contractors shall pay forty-three dollars plus twenty cents
per one thousand dollars gross receipts in excess of forty thousand
dollars.
(Ord. 1164 § 2, 1972; Ord. 1291 § 6, 1977)
Every person engaged in the business of selling goods, wares
or merchandise at wholesale at a fixed place of business within the
city, and every person engaged in the business of manufacturing, processing
or fabricating goods, wares or merchandise, shall pay an annual license
tax of fifty-three dollars plus three cents per one thousand dollars
gross receipts in excess of twenty thousand dollars.
(Ord. 1164 § 2, 1972; Ord. 1291 § 7, 1977)
Every person engaged in medical, dental and related health services
in a professional, semi-professional and connected business as hereinafter
in this section enumerated, or any combination thereof, shall pay
an annual license fee according to the following schedule:
Class A—Dental hygienists, physical therapists, therapist,
oculists—Fifty-eight dollars;
Class B—Dentists and dental specialists, chiropractors,
physicians, psychologists, podiatrists, optometrists, pharmacists,
and other medical and surgical specialists—Eighty-eight dollars.
Where two or more medical, dental or allied professionals are
part of a professional corporation or partnership, the license fee
shall be not less than the aggregate fee that would be payable if
the professional persons practiced as individuals.
Nothing contained in this section shall be deemed or construed
to apply to any person engaged in any of the professions, services
or occupations enumerated in this section solely as an employee of
any person licensed hereunder to engage in the aforesaid business.
(Ord. 1164 § 2, 1972; Ord. 1184 § 5, 1973; Ord. 1291 § 8, 1977)
Every person engaged in professional, semi-professional and
connected business or services as hereinafter in this section enumerated,
or any combination thereof, shall pay an annual license fee according
to the following schedule:
Class A—Collection agencies, cosmetologists, insurance
adjusters, physical training schools, social workers, and tree surgeons—Forty-eight
dollars;
Class B—Appraisers, bookkeepers, brokers, business consultants,
communications services, escrow agents, labor consultants, private
investigators, recordkeeping services, sales representatives, tax
consultants, and taxidermists— Sixty-three dollars;
Class C—Accountants, public accountants, certified public
accountants, architects, civil engineers, geologists, physicists and
lawyers—Eighty-eight dollars.
Where two or more professionals are part of a professional corporation
or partnership, the license fee shall be not less than the aggregate
fee that would be payable if the professional persons practiced as
individuals.
Nothing contained in this section shall be deemed or construed
to apply to any person engaged in any of the professions, services,
or occupations enumerated in this section solely as an employee of
any person licensed hereunder to engage in the aforesaid business.
(Ord. 1183 § 6, 1973; Ord. 1291 § 9, 1977)
No person shall use any public street, public park or public
property of the city for the taking of motion pictures or television
pictures for profit without first obtaining a permit from the director
of finance and paying a fee of seven hundred and fifty dollars.
(Ord. 1164 § 2, 1972; Ord. 1291 § 20, 1977)
Any person conducting a business in the city not otherwise provided
for in the foregoing sections shall pay an annual license tax as follows:
Thirty-five dollars for the first twenty thousand dollars gross receipts
or portion thereof plus ten cents per one thousand dollars gross receipts
in excess of twenty thousand dollars.
(Ord. 1164 § 2, 1972; Ord. 1291 § 11, 1977)
All business license tax rate amendments as set forth in this
chapter and ordained in Ordinance 1291 of the city council of the
city of Glendora, county of Los Angeles, state of California, shall
be in full effect from and including January 1, 1978.
(Ord. 1291 § 12, 1977)
