There is created a license bureau of the city and the office of license official of the city. The finance director or design-ee shall serve as license official; however, in no event shall the city manager be designated as license official. The license official shall be charged with the duty of carrying out the provisions of this title and the enforcement thereof. The words "license collector" or "tax collector," as used elsewhere in the Upland Municipal Code, means license official, when such pertains to municipal licensing and taxing activities.
(Prior code § 6100.1; Ord. 1885 § 2, 2014)
The duties of the license official shall include, but not be limited to the following:
A. 
The license official shall prepare and issue all licenses mentioned herein, and collect the charges therefor, including delinquent license fees and penalties.
B. 
The license official may require such confidential information from the applicant which will explain and describe the business in question, assisting in the administration of this title.
C. 
In no case shall any error made by the license official, or deputies, in preparing a license, stating the amount of the charge therefor or in determining the proper applicability of this title prejudice the collection by the city the amounts actually due under this title.
D. 
The license official shall keep such records and make such reports as the city council or city manager may demand.
E. 
The license official shall call a meeting of the license review committee when in his or her opinion or the opinion of the city manager, conditions warrant a determination by the committee.
(Prior code § 6100.2)
The license official shall furnish a bond for the faithful performance of his or her office, the penal sum of which shall be fixed by motion of the city council from time to time.
(Prior code § 6100.3)
A. 
The position of license reviewer is created to expedite and relieve the city council of certain administrative problems pursuant to the interpretation and enforcement of this title.
B. 
License review shall be performed by the city manager or designee.
C. 
The license reviewer shall review and make a finding on such matters covered by the provisions of this title, which in the opinion of the license official and city manager require interpretation and action. Such matters shall include but not be limited to the following:
1. 
Requests for license tax exemptions as provided for in this title;
2. 
Determination of branch establishments as provided for in this title;
3. 
Failure to file an application for, or a renewal of, a business license as provided for in this title;
4. 
In any case, the license reviewer may desire to refer other such matters to the city council for determination, however no such determination by the license reviewer or city council shall in any way conflict with the provisions of this title.
D. 
If an applicant for a business license, or a licensee, or any business licensed by the provisions of this title is not satisfied with the decision and determination of the license official, such applicant, licensee or business may appeal the decision of the license official to the license reviewer for determination.
1. 
The request for appeal shall be made in writing and filed with the license official.
2. 
The findings and determinations of the license reviewer shall be written and sent to the applicant and licensee or business.
3. 
In cases where the license reviewer considers the nature of appeal as not within the scope or intent of license review, the applicant or licensee shall be so informed.
4. 
The decision of the license reviewer shall be effective five days after its determination unless a request for an appeal to the city council has been filed.
E. 
The decision of the license reviewer shall be final unless a written request for appeal to the city council is filed with the license official within five days after the decision.
(Prior code § 6100.4; Ord. 1885 § 2, 2014)
This title, and the ordinance adopting such, is enacted solely to raise revenue for municipal purposes, and is not intended for regulation unless otherwise stated.
(Prior code § 6100.5)
Persons required to pay a license fee for conducting or carrying on any business under the provisions of this title shall not be relieved from the payment of any license fee for the privilege of doing such business required under any other ordinance of the city as contained in the Upland Municipal Code and shall remain subject to the regulatory provisions of all such other ordinances and provisions of this code.
(Prior code § 6100.6)
Neither the adoption of the ordinance codified in this title nor its superseding of any portion of any other provision of the Upland Municipal Code shall in any manner be construed to affect prosecution for violation of any other ordinance committed prior to the effective date of the ordinance codified in this title, nor be construed as a waiver of any license or any penal provision applicable to any such violation, nor be construed to affect the validity of any bond or cash deposit required by any ordinance to be posted, filed, or deposited, and all rights and obligations thereunto appertaining shall continue in full force and effect.
(Prior code § 6100.7)
As used in this title:
"Apartment house" or "duplex"
means a building or buildings, or portion of a building, each of which is designed, built, rented, leased, let or hired out to be occupied or which is occupied as the home or residence of three or more families living independently of each other and doing their cooking in such building or buildings.
"Business"
means and includes professions, trades and occupations, and all and every kind of calling carried on for profit or livelihood.
"Conduct or carry on"
means and includes the engaging in, carrying on or operating of any business, trade, art, profession, calling, employment, occupation, or any commercial, industrial or professional pursuit or vocation.
"Fixed place of business"
means a location in the city at which is kept a substantial stock of merchandise or equipment and/or occupied with a competent person in attendance in connection with business of like nature or character and upon which city and county taxes are assessed and paid.
"General building contractor"
means a contractor whose principal contracting business is in connection with any structure built, being built, or to be built, for the support, shelter and enclosure of persons, animals, chattels or movable property of any kind, requiring in its construction the use of more than two unrelated building trades or crafts, or to do or superintend the whole or any part thereof.
"General engineering contractor"
means a contractor whose principal contracting business is in connection with fixed works for any or all of the following divisions or subjects: Irrigation, drainage, water power, water supply, flood control, inland waterways, harbors, railroads, highways, tunnels, airports and airways, sewerage and bridges.
"Gross receipts"
means and includes the total amount of the sale price of all sales and the total amount charged or received for the performance of any act or service, of whatever nature it may be, for which a charge is made or credit allowed, whether or not such act or service is done as a part of or in connection with the sale of material, goods, wares or merchandise. Included in gross receipts shall be all receipts, cash, credits, and property of any kind or nature, without any deduction therefrom on account of the cost of the property sold, the cost of the materials used, labor or service costs, interest paid or payable, or losses or other expenses whatsoever. Excluded from gross receipts shall be:
1. 
Cash discounts allowed and taken on sales;
2. 
Credit allowed on property accepted as part of the purchase price and which property may later be sold;
3. 
Any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser;
4. 
Such part of the sale price of property returned by purchasers upon rescission of the contract of sale as is refunded either in cash or by credit;
5. 
Amounts collected for others where the business is acting as agent or trustee to the extent that such amounts are paid to those for whom collected;
6. 
That portion of the receipts of a general contractor which represent payments to subcontractors; provided, that such subcontractors are licensed under the provisions of this title, and provided the general contractor furnishes the license official with the names and addresses of the subcontractors and the amounts paid each subcontractor.
Home Occupations.
The provisions of Chapter 17.124 shall apply.
"Hotel, motel or roominghouse"
means any lodginghouse, motel, hotel, rooming house, or public or private club containing three or more guest rooms or units, and which is occupied or is intended or designed for occupancy by three or more guests, whether rent is paid in money, goods, labor or otherwise and which is maintained, advertised or held out to the public as a place where sleeping or rooming accommodations are furnished to the whole or any part of the public whether with or without meals.
"Person"
means and includes all domestic and foreign corporations, associations, syndicates, joint stock corporations, partnerships of every kind, clubs, Massachusetts business or common law trusts, societies and individuals transacting and carrying on any business in the city, other than as an employee.
"Public utility"
means any person furnishing the public with communication, water, light, gas, heat, power, cable distribution systems, or other public utility or service.
"Selling"
means and includes selling, offering to sell or contracting to sell, at wholesale or retail, any goods, wares or merchandise.
"Solicitors, canvassers and peddlers"
as used herein and for the purposes of this title, are defined to be and to include any person not having a fixed place of business in the city, who for him or herself, or as agent, or representative for or of another, goes from place to place, and from house to house, in the city offering to sell intangibles, such as bonds or stocks, or oil or mining shares or units, or articles, goods, wares or merchandise, or soliciting orders for future delivery, or taking orders, or subscriptions, or selling or disposing of any such articles or services inclusive of newspapers, magazines, periodicals, books and all other publications, and whether collecting advance payments or not, and inclusive of all persons who thus go from place to place, and from house to house within the city, in any like or analogous activities, including those who solicit funds or articles for charitable purposes, and inclusive of any and all such persons who may or may not engage in any actual or purported interstate commerce. The terms solicitors, canvassers or peddlers shall not apply to sidewalk vendors operating in compliance with Chapter 5.76, or to commercial salesmen, agents and the like who sell or take orders for goods at wholesale.
"Specialty contractor"
means a contractor whose operations as such are the performance of construction work requiring special skill and whose principal contracting business involves the use of specialized building trades or crafts.
"Yard sales"
means any event other than a sales activity operated in conjunction with a regularly licensed commercial or retail operation which is advertised by any means whatsoever as a place or location to which members of the public, at any time, may purchase identifiable or tangible personal property; also included in this definition are garage sales, patio sales, rummage sales or any other similar sales.
(Prior code §§ 6200.1—6200.19; Ord. 1934 § 2, 2019)
A. 
There are imposed upon the businesses, trades, professions, callings and occupations specified in this title license fees in the amounts hereinafter prescribed. It is unlawful for any person to transact and carry on any business, trade, profession, calling or occupation in the city without first having procured a license from the city so to do or without complying with any and all applicable provisions of this title and the Upland Municipal Code.
B. 
This section shall not be construed to require any person to obtain a license prior to doing business within the city if such requirement conflicts with applicable statutes of the United States or of the state of California.
C. 
Persons not required to obtain a license prior to doing business within the city because of conflict with applicable statutes of the United States or of the state of California shall be liable for payment of the fee imposed by this title.
D. 
In any trade or profession where a state license is required, such license shall first be exhibited to the license official upon request before a city license will be issued.
(Prior code § 6300.1)
Any person violating any of the provisions of the herein title or knowingly or intentionally misrepresenting to any officer or employee of this city any material fact in procuring the license or permit provided for in this chapter shall be deemed guilty of a misdemeanor, and, upon conviction thereof, shall be punished as provided in Section 1.16.010. All remedies prescribed herein shall be cumulative, and the use of one or more remedies by the city shall not bar the use of any other remedy for the purpose of enforcing the provisions of this code.
(Ord. 1892 § 8, 2015; Ord. 1929 § 3, 2017)
The business license issued pursuant to the provisions of this title constitutes a receipt for the license fee paid and shall have no other legal effect. A business license is a requirement, not a permit, to conduct, manage or carry on any business activity within the city.
(Prior code § 6300.2)
A separate license must be obtained for each branch establishment or location of the business transacted and carried on and for each separate type of business at the same location, and each license shall authorize the licensee to transact and carry on only the business licensed thereby at the location or in the manner designated in such license; provided, that warehouses and distributing plants or lots used in connection with, and incidental to a business licensed under the provisions of this title shall not be deemed to be separate places of business or branch establishments. The license fee for such businesses shall be the amount applicable to the highest licensed business plus one-half each additional license of the other businesses conducted at such location or other location unless otherwise provided.
(Prior code § 6300.3)
All applications for free licenses as specifically provided for in this title shall be referred to the city manager, on forms provided, and the city manager shall have the power in the first instance to determine the merits of such applications, and to approve or reject the same. If the city manager finds that the application should be approved, he or she shall cause to be issued to the applicant a free license, or may refer determination to the license review committee. If the city manager or the license review committee shall reject the license, the applicant shall have the right of appeal to the city council. A separate license shall be required for each person intending to exercise any right hereunder. A charge of one dollar shall be made for each free license issued, which shall be used to defray the expense of issuing same.
(Prior code § 6310)
A. 
Every peddler, solicitor or other person claiming to be entitled to exemption from the payment of any license provided for in this title upon the ground that such license casts a burden upon his or her right to engage in commerce with foreign nations or among the several states, or conflicts with the regulations of the United States Congress respecting interstate commerce, shall file a verified statement with the license official, disclosing the interstate or other character of his or her business entitling such exemption. Such statement shall contain:
1. 
The name and location of the company or firm for which the orders are to be solicited or secured;
2. 
The name of the nearest local or state manager, if any, and his or her address;
3. 
The kind of goods, wares or merchandise to be delivered;
4. 
The place from which the same are to be shipped or forwarded;
5. 
The method of solicitation or taking orders;
6. 
The location of any warehouse, factory or plant within the state of California;
7. 
The method of delivery;
8. 
The name and location of the residence of the applicant;
9. 
Any other facts necessary to establish such claim of exemption.
B. 
A copy of the order blank, contract form or other papers used by such person in taking orders shall be attached to the affidavit for the information of the license official.
(Prior code § 6310.1)
A. 
None of the license fees provided for by this title shall be so applied as to occasion an undue burden upon interstate commerce. In any case where a license fee is believed by a licensee or applicant for license to place an undue burden upon such commerce, he or she may apply to the license official for an adjustment of the fee so that it shall not be discriminatory or unreasonable as to such commerce. Such application may be made before, at, or within six months after payment of the prescribed license fee. The applicant shall, by affidavit and supporting testimony, show his or her method of business and the gross volume or estimated gross volume of business and such other information as the license official may deem necessary in order to determine the extent, if any, of such undue burden on such commerce. The license official shall then conduct an investigation, and, after having first obtained the written approval of the city attorney, shall fix as the license fee for the applicant, an amount that is reasonable and nondiscriminatory, or if the license fee has already been paid, shall order a refund of the amount over and above the license fee so fixed. In fixing the license fee to be charged, the license official shall have the power to base the license fee upon a percentage of gross receipts or any other measure which will assure that the license fee assessed shall be uniform with that assessed on businesses of like nature, so long as the amount assessed does not exceed the license fee as prescribed by this title. Should the license official determine the gross receipts measure of license fee to be the proper basis, he or she may require the applicant to submit, either at the time of termination of applicant's business in the city, or at the end of each three-month period, a sworn statement of the gross receipts bracket of the applicant and to pay the amount of license fee therefor; provided, that no additional license fee during any one calendar year shall be required after the licensee shall have paid an amount equal to the annual license fee as prescribed in this title.
B. 
Any person claiming an exemption pursuant to this section shall file a verified statement with the license official stating the facts upon which exemption is claimed.
C. 
The license official shall, upon a proper showing contained in the verified statement, issue a license to such person claiming exemption under this section without payment to the city of the license fee required by this title.
D. 
The license official, after giving notice and a reasonable opportunity for hearing to a licensee, may revoke any license granted pursuant to the provisions of this section upon information that the licensee is not entitled to the exemption as provided herein.
(Prior code § 6310.2)
No license shall be required for the selling of goods at public sale, such goods belonging to the United States of America or to the state of California, or for sale of property by virtue of any process issued by any state or federal court, or for the sale of any property of an estate by the legally appointed guardian thereof.
(Prior code § 6310.3)
A. 
Every peddler, solicitor or other person claiming to be entitled to exemption from the payment of any license provided for in this title upon the ground that he or she is an honorably discharged or released member of the armed forces of the United States who is physically unable to obtain a livelihood by manual labor and who shall be a qualified elector of the state of California, as provided or hereafter to be provided by Section 1366 of the Political Code or other law of this state, shall, prior to being issued a free license, and in addition to any other information required by this title, also file with the license official a certificate of a regularly licensed and practicing physician dated within a month of the application, to the effect that the applicant is physically unable to obtain a livelihood by manual labor, and stating the nature of the incapacitation.
B. 
Every peddler, solicitor or other person claiming to be entitled to exemption from the payment of any business tax provided for in this title upon the ground that he or she is an honorably discharged or released member of any branch of the United States military, shall not be changed the business license application fee, and will also receive a $100,000.00 credit towards the calculation of the business tax based on gross receipts, or a $108.00 credit towards the calculation of the business tax based on Sections 5.04.370, 5.04.380, and 5.04.400A and C, if the following condition is met:
1. 
Proof that he or she was an honorably discharged or released member of the military.
This applies to all ownership types and business license types. The city is unable to waive any state fees, such as the CASp fee.
(Prior code § 6310.4; Ord. 1999, 8/11/2025)
A. 
Any charitable or nonprofit organization exempted from taxes by Chapter 4 (commencing with Section 23701) of Part 11 of Division 2 of the Revenue and Taxation Code or Subchapter F (commencing with Section 501) of Chapter 1 of Subtitle A of the Internal Revenue Code of 1986, or the successor of either, is exempt from the provisions of this title.
B. 
Any business, organization or entity exempt under California Business and Professions Code Section 16000(b) is exempt from the provisions of this title.
C. 
Upon approval of the license official, any person that has been issued a permit to operate at a special event and that does not have a fixed place of business in the city and is not otherwise engaged in business within the city, shall be exempt from the provisions of this title.
(Prior code § 6310.5; Ord. 1885 § 2, 2014; Ord. 1890 § 2, 2015)
Every person required to have a license under the provisions of this title shall make application for the same to the license official of the city, and upon the payment of the prescribed license fee the license official shall issue to such person a business license which shall contain:
A. 
The name of the person to whom the license is issued;
B. 
The name of the business to be licensed;
C. 
The place where such business is to be transacted and carried on;
D. 
The date of the expiration of such license;
E. 
Such other information as may be necessary for the enforcement of the provisions of this title.
(Prior code § 6320.1)
A. 
Upon a person making application for the first license to be issued hereunder or for a newly established business, and in all cases where the amount of license fee to be paid is measured by gross receipts, such person shall furnish to the license official for guidance in ascertaining the amount of license tax to be paid by the applicant, a written statement, upon a form provided by the license official, 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 fee to be paid by the applicant.
B. 
If the amount of the license fee 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 report the applicable bracket therefor. Such report, if accepted by the license official as reasonable, shall be used in determining the amount of license fee to be paid by the applicant; provided, however, the amount of the license fee so determined shall be ten-tative only, and such person shall within 30 days after the expiration of the period for which such license was issued, furnish the license official with a sworn statement, upon a form furnished by the license official showing the applicable bracket during the period of such license, and the license fee for such period shall be finally ascertained and paid in the manner provided by this title for the ascertaining and paying of renewal license fees for other businesses, after deducting from the payment found to be due, the amount paid at the time such first license was issued.
C. 
The license official shall not issue to any such person another license for the same or any other business, until such person shall have furnished to the license official the written statement and paid the license fee as herein required.
(Prior code § 6320.2)
In all cases, the applicant for the renewal of a license shall submit to the license official for guidance in ascertaining the amount of the license fee to be paid by the applicant, a written statement, upon a form to be provided by the license official, written under penalty of perjury, or sworn to before a person authorized to administer oaths, setting forth such information concerning the applicant's business during the preceding year as may be required by the license official to enable him or her to ascertain the amount of license fee to be paid by the applicant pursuant to the provisions of this title.
(Prior code § 6320.3)
A. 
No statements shall be conclusive as to the matters set forth therein, nor shall the filing of the same preclude the city from collecting by appropriate action such sum as is actually due and payable hereunder. Such statement and each of the several items therein contained shall be subject to audit and verification by the license official, deputies, or authorized employees of the city, who are authorized to examine, audit, and inspect such books and records of any licensee or applicant for license, as may be necessary in their judgment to verify or ascertain the amount of license fee due.
B. 
All licensees, applicants for licenses, and persons engaged in business in the city are required to permit an examination of such books and records for the purposes aforesaid.
C. 
The information furnished or secured pursuant to this section or Section 5.04.190 or 5.04.200 of this title shall be confidential. Any unauthorized disclosure or use of such information by any officer or employee of the city shall constitute a misdemeanor, and such officer or employee shall be subject to the penalty provisions of the Upland Municipal Code, in addition to any other penalties provided by law.
(Prior code § 6320.4; Ord. 1890 § 2, 2015)
A. 
If any person fails to file any required statement within the time prescribed, or if after demand therefor made by the license official, such person fails to file a corrected statement, the license official may determine the amount of license fee due from such person on the basis of the facts contained in the statement, any information in his or her possession and/or such information as he or she obtains.
B. 
If such a determination is made, the license official shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States post office at Upland, California, postage prepaid, addressed to the person so assessed at his or her last known address.
(Prior code § 6320.5; Ord. 1885 § 2, 2014)
Any person aggrieved by any decision of the license official or pursuant to Section 5.04.040 with respect to the issuance or refusal to issue such license may appeal to the city council by filing a notice of appeal with the clerk of the city council. The city council shall thereupon fix a time and place for hearing such appeal. The clerk of the city council shall give notice to such person of the time and place of hearing by serving it personally or by depositing it in the United States post office at Upland, California, postage prepaid, addressed to such person at his or her last known address. The city council shall have authority to determine all questions raised on such appeal. No such determination shall conflict with any substantive provision of this title.
(Prior code § 6320.6; Ord. 1885 § 2, 2014)
No license shall be issued to any person, firm or corporation or partnership conducting or carrying on any business, show, exhibition, game, occupation, profession or enterprise under a fictitious name, unless an affidavit be filed in the office of the license official of the city, showing the true name of the owners of such business, exhibition, game, occupation, profession or enterprise; provided, however, that such license may be issued in the true name or names of the owners of business, show, exhibition or game without the filing of such affidavit.
(Prior code § 6320.7)
In addition to all other power conferred upon him or her, the license official shall have the power, for good cause shown, to extend the time for filing any required sworn statement for a period not exceeding 30 days, and in such case to waive any penalty that would otherwise have accrued; and shall have the further power, with the consent of the license review committee, to compromise any claim as to amount of license fee due.
(Prior code § 6320.8)
No license issued pursuant to this title shall be transferable; provided, that where a license is issued authorizing a person to transact and carry on a business at a particular place, such licensee may upon application therefor and paying a fee of two dollars have the license amended to authorize the transacting and carrying on of such business under the license at some other location to which the business is or is to be moved.
(Prior code § 6320.9)
A duplicate license may be issued by the license official to replace any license previously issued hereunder which has been lost or destroyed upon the licensee filing statement of such fact, and at the time of filing such statement paying to the license official a duplicate license fee of three dollars.
(Prior code § 6320.11)
A. 
Any license issued under the provisions of this title may be revoked by the license official upon the failure on the part of the licensee to pay the charges imposed by this title or to file reports as required by this title within 60 days after such charges or reports become delinquent.
B. 
Whenever the license official receives sufficient evidence, in the license official's sole discretion, that the licensee, or any person hired, retained, controlled, or employed by the licensee, has violated Section 8.44.120 of the Upland Municipal Code or any provision of state law related to the purchase and sale of detached catalytic converters (including, but not limited to, SB 1087 or AB 1740), the license official shall have the authority, pursuant to this section, to summarily suspend or terminate any license held by the licensee issued under the provisions of this title and order in writing to the licensee that the licensee immediately cease and desist any further activity under any such license for such period of time as set forth in this section.
C. 
For a first offense under subsection B above, the remedy shall be a suspension of any such license for a period not to exceed 90 days.
D. 
For a second offense under subsection B above, the remedy shall be a suspension of any such license for a period not to exceed 180 days.
E. 
For a third or subsequent offense under subsection B above, the remedy shall be permanent revocation of any such license.
F. 
Any person who continues to engage in any activity for which a business license is required and which such license is currently suspended or revoked pursuant to this section shall be deemed guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine not exceeding $1,000.00, or by imprisonment in jail for a period not exceeding six months, or by both such fine and imprisonment. Each and every day in which any person continues to engage in such activity shall constitute a separate offense.
G. 
The order issued under subsection A of this section shall also notify the licensee that it shall have seven working days from the date of such order to request a hearing to determine whether such license shall be suspended or revoked. Failure to request, in writing, such hearing before the license official within the seven-day period shall result in the suspension or revocation of the license pursuant to the terms of this section.
H. 
Upon such request by the licensee whose license has been suspended or revoked under this section, for a hearing to determine whether such license shall be suspended or revoked, the license official shall provide such hearing within 15 calendar days after receipt by the license official of such request, at which hearing the licensee may appear before the license official for the purpose of presenting evidence why the license should not be suspended or revoked. No license shall be suspended or revoked under this section unless notice of the time and place of such hearing shall have first been given at least five calendar days before the hearing thereof by depositing in the United States mail a notice directed to the licensee at the address given in the application. The notice shall set forth a summary of the grounds advanced as the basis of the suspension or revocation.
I. 
Any licensee whose license is suspended or revoked under this section shall not engage in any activity for which such license is required until either authorized to do so by the license official or the city council or its designee, on appeal, determines to overrule the decision of the license official.
J. 
The remedies provided herein are not to be construed as exclusive remedies. The city is authorized to pursue any proceedings or remedies provided by law.
(Prior code § 6320.12; Ord. 1978 § 2, 2023)
All licenses must be kept and posted in the following manner and shall be exhibited to the license official upon request:
A. 
Any licensee transacting and carrying on business at a fixed place of business in the city shall keep the license posted in a conspicuous place upon the premises where such business is carried on.
B. 
Any licensee transacting and carrying on business but not operating at a fixed place of business in the city shall keep the license upon his or her person or, if licensed on the basis of a vehicle, upon such vehicle, at all times while transacting business within the city.
C. 
All businesses using vehicles in connection therewith, shall be furnished an annual vehicle tag or sticker for identification purposes.
(Prior code § 6330.1)
A. 
Unless otherwise specifically provided, all license fees for licenses issued between January 1st and June 30th under the provisions of this title shall be due and payable in advance on the first day of January each year; all license fees for licenses issued between July 1st and December 31st under the provisions of this title shall be due and payable in advance on the first day of July each year.
1. 
Monthly license fees, on the first day of each and every month.
2. 
Weekly license fees on Monday of each week.
3. 
Daily license fees each day.
B. 
In all cases, the applicant shall, upon filing his or her application, pay the prescribed license fee in advance.
C. 
Unless otherwise provided for in this title, where any person who is engaged in business ceases business and surrenders his or her license after having exercised the privilege granted pursuant to this title, such person shall not be entitled to a refund for any license fee paid in advance or any portion thereof.
(Prior code 6330.2)
A penalty of 10 percent of the business license tax due shall be added to the amount of such business license tax payable by all new businesses operating in the city which fail to obtain a business license within 30 days of opening for business and all existing businesses failing to renew a business license within 30 days of the due date set forth in Section 5.04.300. An additional penalty of 20 percent of the original business license tax shall be added for each month or portion thereof, that such business license tax remains unpaid. In no case, however, shall such penalty exceed 100 percent of the original business license tax due.
(Prior code § 6330.3; Ord. 1885 § 2, 2014)
A. 
It shall be the duty of the license official, and he or she is directed to enforce each and all of the provisions of this title. The chief of police shall render such assistance in the enforcement hereof as may from time to time be required by the license official or the city manager.
B. 
The license official in the exercise of the duties imposed upon him or her hereunder, and acting through his or her deputies or duly authorized assistants, may examine or cause to be examined all places of business in the city to ascertain whether the provisions of the title have been complied with.
C. 
The license official and each and all of his or her assistants and any police officer shall have the power and authority to enter, free of charge, and at any reasonable time, any place of business required to be licensed herein, and demand an exhibition of its license certificate. Any person having such license certificate theretofore issued, in his or her possession or under his or her control, who fails to exhibit the same on demand, shall be guilty of a misdemeanor and subject to the penalties provided for by the Upland Municipal Code.
(Prior code § 6330.4; Ord. 1885 § 2, 2014)
The amount of any license fee and penalty imposed by the provisions of this title shall be deemed a debt to the city. An action may be commenced in the city in any court of competent jurisdiction, for the amount of any delinquent license fee and penalties.
(Prior code § 6330.5)
All remedies prescribed hereunder shall be cumulative and the use of one or more remedies by the city shall not bar the use of any other remedy for the purpose of enforcing the provisions hereof.
(Prior code § 6330.6)
Every person who engages in any business, whether or not at a fixed place of business within the city, shall pay a business license fee based upon one of the following:
A. 
Gross receipts schedule as set forth in Section 5.04.360;
B. 
Professional and semiprofessional schedule as set forth in Section 5.04.370;
C. 
Flat rate schedule as contained in Section 5.04.400, or as provided in Chapters 5.08 through 5.72 of this title.
(Prior code § 6400.1)
Every person engaged in any retail, wholesale, contracting, servicing business activity or the rental of nonresidential property, whether or not at a fixed place of business within the city, and not otherwise classified herein, shall pay an annual license fee based upon annual gross receipts; provided, however, where such person is engaged in business less than one year ceases business and surrenders the license, such person shall be entitled to a refund of the difference, if any, between the actual gross receipts for the period while actually engaged in business and the estimated gross receipts reported when the license was applied for as set forth in the following gross receipts schedule, but in no event shall such person pay less than the minimum license fee herein specified:
GROSS RECEIPTS SCHEDULE
Gross Annual Receipts
Fee
$0.00 to 20,000.00
$54.00 (for a business physically located in Upland)
0.00 to 40,000.00
$ 75.60
40,001.00 to 60,000.00
97.20
60,001.00 to 100,000.00
140.40
100,001.00 to 200,000.00
183.60
200,001.00 to 300,000.00
216.00
300,001.00 to 400,000.00
279.00
400,001.00 to 500,000.00
324.00
500,001.00 to 600,000.00
378.00
600,001.00 to 700,000.00
432.00
700,001.00 to 800,000.00
486.00
800,001.00 to 900,000.00
540.00
900,001.00 to 1,000,000.00
594.00
1,000,001.00 to 1,100,000.00
648.00
1,100,001.00 to 1,200,000.00
702.00
1,200,001.00 to 1,300,000.00
756.00
1,300,001.00 to 1,400,000.00
810.00
1,400,001.00 and above
864.00
In addition to the above schedule, businesses with liquor sales shall pay $75.60 per year (gross receipts reported pursuant to the above schedule shall have deducted therefrom the gross receipts attributable to liquor sales, only).
Other Businesses
Fee
Circus, carnival, etc.
$540.00 per year
Massage technician, incident to primary business
54.00 per year
Public utilities
216.00 per year
(Prior code § 6410.1)
Every person who engages in the practice of a profession or a semiprofessional calling within the city of Upland as set forth below.
Professions, semiprofessional callings, and similar businesses shall include, but not be limited to the following: accountant, advertising agent (except outdoor advertising), appraiser, aquarist, architect, artist, assayer, attorney-at-law, bacteriologist, certified public accountant, chemist, chiropodist, chiropractor, chirothesiast, collection agent, consulting engineer, credit counselor, credit rater, dentist, designer, illustrator, doctor of medicine, draftsman, drugless practitioner, electrologist, engraver, engineer—civil, chemical, structural or hydraulic—entomologist, geologist, insurance claims adjuster, laboratory, landscape architect, lapidary, lithographer, masseur or masseuse, mechanical engineer, oculist, optometrist, orthodontist, osteopathic physician, personnel consultant, physician, real estate agent or broker— including salespersons—surgeon, surveyor, taxidermist, and veterinarian shall pay a license fee based upon the following schedule: for each practicing member of the firm practicing his or her profession, $54.00 per year; for each employee in addition to the above, $4.50 per year.
(Prior code § 6410.2)
Every person who engages in manufacturing or processing of materials in business activity, and who is not otherwise classified herein, shall pay an annual license fee based on the following schedule:
1—5 employees
$ 54.00
6—15 employees
108.00
16—30 employees
216.00
31 or more employees
324.00
(Prior code § 6410.3)
Where there is no fixed place of business for a business activity specified within Classification A herein, the license fee shall be computed on the basis of the annual gross receipts of all activity carried on within the city (see Section 5.04.360).
(Prior code § 6410.4)
A.
Administrative Office.
 
 
Base fee, per year
$ 54.00
 
Each employee, per year
4.50
B.
Recreation and Entertainment.
 
 
Rides or games of skill, per year (separate from circus carnival)
54.00
 
Arcade games, per year/per unit
54.00
 
Social club, dancing club, per year
108.00
C.
Residential Property Rental.
 
 
Less than three units or rooms
No fee
 
Three units or rooms, per year
54.00
 
Each additional unit or room, per year
4.50
D.
Solicitations.
 
 
Charitable, per year
9.00
 
Solicitors, canvassers, peddlers, per person, per year
216.00
E.
Transportation.
 
 
Delivery by vehicle, per vehicle, per year
54.00
 
Taxicab, per vehicle, per year
54.00
(Prior code § 6420.1)
Any business not otherwise specified or provided for in this title shall be licensed on the basis of gross receipts, Classification A.
(Prior code § 6420.3)
A. 
Every person who engages in the principal business of extracting and/or processing rock, sand or gravel from or on any real property located within the city, for the purpose of commercial use shall pay a general business license tax on each ton of material excavated and/or processed according to the following schedule:
1. 
July 1, 1990 to June 30, 1991, six cents per ton;
2. 
July 1, 1991 to June 30, 1992, nine cents per ton.
3. 
July 1, 1992 to June 30, 1993, ten cents per ton.
4. 
July 1, 1993 to June 30, 1994, eleven cents per ton.
5. 
July 1, 1994 to June 30, 1995, twelve cents per ton.
B. 
The rate of tax on or after July 1, 1995, shall be established by the city council at not more than fourteen cents per ton and may be established by resolution.
C. 
The tax on the processing and/or excavation of rock, sand and gravel shall begin on July 1, 1990, and shall be paid and collected by the city quarterly, beginning October 1, 1990. The returns for the tax shall be submitted by the persons engaged in the principal business and the tax shall be paid on October 1st, January 1st, April 1st, and July 1st of each calendar year subject to the penalties for failure to pay the tax as set forth in Section 5.04.310 of the Upland Municipal Code.
D. 
The business license official shall provide each person in the principal business with a quarterly return. Such returns shall indicate the tonnage of rock, sand and gravel extracted and/or processed during the prior calendar quarter from property located within the city; the current tax rate imposed by the city; the tonnage of rock, sand and gravel extracted during the prior calendar quarter from property located outside the city, and processed within the city, and which is taxed by another city or county; and the rate of which materials have been taxed by another city or county.
E. 
Exemption. In the event that the extraction of any of the rock, sand and gravel processed by the person paying the tax is in fact taxed by any other city or county, then the tax so paid on the materials so processed shall be reduced by the amount paid to the other city or county but in no event shall the reduction be more than one-half of the rate charged by the city.
F. 
Information provided on the return shall not be considered conclusive as to the information it contains and will not prevent the city from collecting the appropriate amount which is actually due and payable, and shall be subject to audit and verification. The license official shall have the authority to examine or cause to examine, audit, and inspect such books and records as may be necessary to determine the amount of tax due and payable, and shall have the authority to enforce all provisions of this section as set forth in Section 5.04.320 of the Upland Municipal Code.
(Prior code § 6420.6)
The boundaries of the proposed area are formed by two assessment zones:
Zone "A"
All of the area within the following boundaries: Beginning at a point where the centerline of Euclid Avenue intersects the centerline of "D" Street; thence easterly along the centerline of "D" Street to the centerline of Third Avenue; thence southerly along the centerline of Third Avenue to the centerline of AT & SF Railroad right-of-way; thence westerly along the AT & SF Railroad right-of-way to the centerline of Second Avenue; thence northerly along the centerline of Second Avenue to the centerline of "A" Street; thence westerly along the centerline of "A" Street to the centerline of Euclid Avenue; thence northerly along the centerline of Euclid Avenue to the point of beginning.
Zone "B"
All of the area within the following boundaries:
Area 1:
Beginning at a point where the centerline of Euclid Avenue intersects the centerline of "D" Street; thence northerly along the centerline of Euclid Avenue to the centerline of "F" Street, thence easterly to the centerline of First Avenue, thence southerly 283.00 feet to the northern property line of Parcel 13 of Block 20, of the Town of Magnolia, as recorded in Book 9, Page 15, of maps as recorded in the County of San Bernardino, State of California; thence easterly along the north property line of Parcels 13 and 6 of Block 20, and Parcels 13 and 6 of Block 19, of the Town of Magnolia, as recorded in Book 9, Page 15, of maps as recorded in the County of San Bernardino, State of California, to the centerline of Third Avenue; thence southerly 133 feet to the centerline of Arrow Highway; thence easterly to a point 305 feet east of the centerline of Third Avenue; thence southerly 311 feet to the north line of Lot 1 of Tract No. 10407 as recorded in Map Book 149, Pages 77 and 78 of maps as recorded in the County of San Bernardino, State of California; thence westerly 305 feet to the centerline of Third Avenue; thence southerly along the centerline of Third Avenue to the centerline of "D" Street; thence westerly along the centerline of "D" Street to the point of beginning.
Area 2:
Beginning at a point where the centerline of Third Avenue intersects the centerline of Southern Pacific Railroad right-of-way; thence easterly along the centerline of the Southern Pacific Railroad right-of-way to the centerline of Sixth Avenue; thence southerly along the centerline of Sixth Avenue to the centerline of Ninth Street; thence westerly along the centerline of Ninth Street to the centerline of Sixth Avenue; thence southerly along the centerline of Sixth Avenue to the centerline of the AT & SF Railroad right-of-way; thence westerly along the centerline of the AT & SF Railroad right-of-way 281.75 feet; thence southerly along the east property line of Parcel 2 of Parcel Map No. 3741, as recorded in Map Book 37, Page 44, of maps as recorded in the County of San Bernardino, State of California, to the centerline of Eighth Street; thence westerly along the centerline of Eighth Street to a point 225 feet west of the centerline of Euclid Avenue; thence northerly along the west property line of Lots 14 through 22 of Clubine and Oakley's Subdivision as recorded in Map Book 5, Page 17, of maps as recorded in the County of San Bernardino, State of California, to the southern property line of Lot 3, Block 2, of a portion of the Euclid Subdivision, as recorded in Map Book 18, Page 57, of maps as recorded in the County of San Bernardino, State of California; thence 17.5 feet west along said property line; thence north to the centerline of the alley running north and south between Palm Avenue and Euclid Avenue; thence northerly along the centerline of said alley to the centerline of Euclid Place; thence westerly along the centerline of Euclid Place to the west property line of Parcel 1 of Tract 8529, as recorded in Map Book 89, Pages 68 and 69 of maps as recorded in the County of San Bernardino, State of California; thence northerly along said property line to the centerline of the AT & SF Railroad right-of-way; thence easterly 122.96 feet; thence northerly to the centerline of "A" Street; thence easterly along the centerline of "A" Street to the center of the alley running north and south between Laurel Avenue and Euclid Avenue; thence northerly along the centerline of said alley to the centerline of Southern Pacific Railroad right-of-way; thence easterly 256 feet to the centerline of Euclid Avenue; thence southerly along the centerline of Euclid Avenue to the centerline of "A" Street; thence easterly along the centerline of "A" Street to the centerline of Second Avenue; thence southerly to the centerline of AT & SF Railroad right-of-way; thence easterly along the centerline of AT & SF Railroad right-of-way to the centerline of Third Avenue; thence north to the point of beginning.
(Prior code § 6430.2)
The uses and purposes to which the additional revenue emanating from said area pursuant to and as a result of this chapter shall be used for any one or more of the following:
A. 
The acquisition, construction or maintenance of parking facilities for the benefit of the area;
B. 
Decoration of any public place in the area;
C. 
Promotion of public events which are to take place on or in public places in the area;
D. 
Furnishing of music in any public place in the area;
E. 
The general promotion of retail trade activities in the area;
F. 
The general promotion of service-oriented businesses in the area. For purposes of this chapter, "service-oriented businesses" means and includes, but is not limited to, businesses engaged in commercial, light industrial and mixed uses;
G. 
Providing administrative and financial support to the designated organization(s) fulfilling the goals and objectives of the area.
(Prior code § 6430.4)
The additional levy of the general business license tax imposed upon businesses within the said area over and above the general business license tax imposed on such businesses commencing with January 1, 1967, with the breakdown by class of business and assessment zone are fixed, levied, determined and established as follows:
AMOUNT OF ADDITIONAL BUSINESS LICENSE TAX FOR THOSE BUSINESSES LOCATED IN ZONES A AND B OF THE PARKING AND BUSINESS IMPROVEMENT AREA
CLASSIFICATION OF BUSINESS
ZONE A
ZONE B
Class A
Business of selling at wholesale
An additional tax equal to 61.11 percent of the business license tax applicable to each such respective business
An additional tax equal to 20.36 percent of the business license tax applicable to each such respective business
Mail order/catalog stores
Manufacturing and processing
Medical, dental and optical laboratories
Newspapers and magazine agencies
Undertaking establishments
Class B
Advertising agencies
An additional tax equal to 122.24 percent of the business license tax applicable to each such respective business
An additional tax equal to 40.73 percent of the business license tax applicable to each such respective business
Apartments, hotels, motels, etc.
Attorneys
Auto dealers
Automotive repair
Contractors and engineers
Doctors and dentists
Newspaper publishers
Printers
Psychoanalysts, chiropractors, optometrists
Public bookkeeping, accounting
Public utilities
Real estate offices
Retail sales of newspapers, magazines, tobacco and other items incidental thereto.
Service stations
Veterinarians
All other professionals licensed and regulated by the state of California and not specifically otherwise classified herein
Class C
All other businesses not otherwise provided for in Classes A, B or D, including, but not limited to, the following:
An additional tax equal to 183.37 percent of the business license tax applicable to each such respective business
An additional tax equal to 61.11% of the business license tax applicable to each such respective business
Appliance service
Bakeries
Barbershops
Bars
Beauty shops
Cleaners and cleaners agents and agencies
Department and dry goods
Drug stores
Furniture stores
General merchandise stores
Grocery and food stores
Jewelry
Laundry agents and agencies
Laundromats and self-service laundries and cleaners
Liquor stores
Lumber and building materials
Massage parlors
Miscellaneous services
Nurseries and flower shops
Nursing homes
Personal and real estate loan agents and agencies
Photo studios
Rental agents and agencies
Rental leasing companies
Restaurants and eating places
Secondhand dealers and stores
Shoe repair shops
Sign service
Sporting goods stores
Tailors and tailor shops
Theaters
Trade schools
Trading stamp agencies and redemption centers
TV and radio repair
Class D
Master operators/merchants who lease space or otherwise permit the use of space to a minimum of 5 independent contractors, or individual operators, booths, stations, offices, desks including, but not limited to, legal real estate, grooming and mortgage services
An additional tax equal to 244.66 percent of the business license tax applicable to each such respective business
An additional tax equal to 122.32 percent of the business license tax applicable to each such respective business
(Prior code § 6430.5)
Whenever a business is susceptible to more than one business classification under this title of the Upland Municipal Code or under any of the classifications hereinabove set forth, the highest business license tax applicable under the Upland Municipal Code and the classifications hereinabove set forth which produces the greatest additional tax shall be used and applied to such businesses.
(Prior code § 6430.6)
A. 
The provisions of this title relating to business licenses, permits, and regulations shall be applicable to all businesses in the area described in Section 5.04.440. The additional parking assessment levy of the general business license tax imposed by Section 5.04.470 shall also apply to all such businesses except as set forth in this section. In each case where more than one person or entity is subject to the requirement of a business license for the same business premises, the additional parking assessment levy set forth in section 5.04.470 shall be applicable only to the principal business operator provided that each other person subject to the business license requirements for that business premises is engaged in either:
1. 
The same business classification and type as the principal business operator, such as beauticians in a beauty salon, barbers in a barbershop or antique dealers doing business cooperatively in one business premises; or
2. 
A business classification and type commonly accepted as incidental to that of the principal business operator, such as shoe shine service in a barbershop or a manicurist in a beauty salon.
B. 
The examples provided in this section are by way of illustration, not limitation.
C. 
For purposes of this section: "Business premises" means the smallest division, or subdivision of a parcel, lot and/or building held out to the public, by means of signage, physical segregation or otherwise, to be one store, shop or other place of business.
"Principal business operator" means the owner of or other person or entity having primary rights of management and control over business conducted on the business premises, whether or not such rights be delegated or shared. Each business premises must have a principal business operator. In the event that no person or entity can be determined to be the principal business operator after reasonable inquiry, the finance director shall designate the principal business operator from among the persons and/or entities known to be doing business at the business premises based upon a reasonable inference from the known facts concerning such primary rights of management and control.
D. 
Any person subject to business license requirements other than one described in subsection (A)(1) or (2) of this section, doing business at a business premises shall be subject to the additional parking assessment levy.
(Prior code § 6430.8)