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:
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.
means and includes professions, trades and occupations, and
all and every kind of calling carried on for profit or livelihood.
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.
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.
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.
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.
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:
Cash discounts allowed and taken on sales;
Credit allowed on property accepted as part of the purchase
price and which property may later be sold;
Any tax required by law to be included in or added to the purchase
price and collected from the consumer or purchaser;
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;
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;
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.
The provisions of Chapter 17.124 shall apply.
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.
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.
means any person furnishing the public with communication,
water, light, gas, heat, power, cable distribution systems, or other
public utility or service.
means and includes selling, offering to sell or contracting
to sell, at wholesale or retail, any goods, wares or merchandise.
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.
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.
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)
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.
(Prior code § 6310.4)
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.
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:
(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:
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)
Pursuant to the Parking and Business Improvement Act law of
1965, being Part 5 of Division 18 of the Streets and Highways Code,
Sections 36000 through 36081, there is established a business license
for the parking and business improvement area, which is hereinafter
in this chapter referred to simply as "said area."
(Prior code § 6430.1)
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)
For purposes of graphic illustration, the boundaries of said area as described in Section 5.04.430 are delineated on the following map of the area:
|
Map Delineating Boundaries and Assessment Zones of Parking
and Business Improvement Area
|
 |
(Prior code § 6430.3)
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)
The additional tax levied shall be due and payable and shall
be paid at the same time and in the same manner that the business
license tax imposed by this chapter is due and payable in accordance
with the terms of this chapter.
(Prior code § 6430.7)
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.
(Prior code § 6430.8)
No business license shall be issued pursuant to this title unless the additional business license imposed by Section 5.04.470 is paid together with the business license pursuant to and imposed by this title.
(Prior code § 6430.9)
No person shall fail or refuse to pay the additional business license tax imposed by Section 5.04.470.
(Prior code § 6430.10)
