Any person who is required to obtain a license pursuant to this chapter may opt to be licensed on a quarterly basis, provided that: (a) the person does not maintain a fixed place of business within the City; and (b) no taxes are due from the person other than the tax calculated pursuant to Section 5.08.040(A). Licenses issued on a quarterly basis shall be issued on a calendar quarter basis (i.e., January 1—March 31, April 1— June 30, July 1—September 30 and October 1—December 31). The tax for each quarter shall be due on the first day of such quarter and delinquent on the first day of the second month of such quarter. The quarterly tax shall be one-fourth of the applicable annual tax. In all other respects, quarterly taxes shall be administered in the manner set forth in this chapter for annual taxes.
(Prior code § 5.17)
This chapter is enacted solely to raise revenue for general municipal purposes and is not intended for regulation.
(Prior code § 5.20)
A. 
Rate Schedule.
1. 
Every person doing business or engaged in any business, profession, trade or occupation, or performing any act, or otherwise dealing in or with goods, wares or merchandise, and not elsewhere specifically licensed by other provisions of this title, shall pay a license tax, which license tax is based on the average number of persons employed by the licensee in the City, for each calendar year or portion thereof for the privilege of doing business in the City as follows:
For Every Person Employing:
Maximum Tax Rate
0 or 1 employee
$750.00
2 to 10 employees
$1,150.00
11 to 25 employees
$1,550.00
26 to 50 employees
$2,150.00
51 to 75 employees
$2,875.00
76 to 100 employees
$3,575.00
101 to 150 employees
$4,250.00
151 to 200 employees
$4,975.00
201 to 250 employees
$5,700.00
251 to 300 employees
$6,425.00
301 to 400 employees
$7,150.00
401 to 500 employees
$7,850.00
501 to 600 employees
$8,600.00
601 to 700 employees
$10,000.00
701 to 800 employees
$11,425.00
801 to 900 employees
$12,850.00
901 to 1,000 employees
$14,275.00
1,001 to 1,100 employees
$15,700.00
1,101 to 1,200 employees
$17,100.00
1,201 to 1,300 employees
$18,500.00
1,301 to 1,400 employees
$19,950.00
1,401 to 1,500 employees
$21,350.00
1,501 to 1,600 employees
$22,775.00
1,601 to 1,700 employees
$24,175.00
1,701 to 1,800 employees
$25,625.00
1,801 to 1,900 employees
$27,025.00
1,901 and more employees
$28,450.00
2. 
Absent some other business activity, the leasing of real property by the owner of that property does not constitute a business that is subject to the license tax imposed by this chapter.
B. 
Business License Tax for Warehousing.
1. 
In lieu of the per-employee tax set forth in subsection (A)(1) of this section, every person engaged in warehousing in the City, including refrigerated warehousing shall pay the tax set forth in this subsection.
2. 
For purposes of this subsection, "warehousing" means the storage of goods intended for distribution to other locations. "Warehousing" does not include: (a) the storage, at a location, of materials for use by a manufacturing business conducted at that location; or (b) the storage, at a location, of products manufactured at that location.
3. 
Where a person both warehouses at a location and conducts some other business at that same location, he or she shall pay both the tax required by this subsection, calculated based on the square footage used for warehousing, and the tax required by subsection A of this section, calculated based on the employees engaged in the other business. "Square footage used for warehousing" shall include all square footage used in warehousing operations, including the square footage of offices, break rooms and similar spaces used in warehousing operations. "Employees engaged in the other business" shall exclude employees engaged in warehousing operations. Where areas or employees are used for both warehousing and non-warehousing operations, such areas and employees shall be apportioned based on the percentage of time used for each type of operation. The City Clerk may promulgate regulations relating to such apportionment.
4. 
The minimum warehousing license tax per location shall be $1,200.00 per year and the maximum warehousing license tax per location shall be $11,950.00 per year.
5. 
The tax rate per square foot for warehousing shall be as follows:
Annual Tax
First 5,000 sq. ft.
$1,200.00
All square footage over 5,000 sq. ft.
$0.21 per sq. ft. in addition to the $1,200.00
6. 
For purposes of this subsection, "square footage" includes: (a) the square footage of all buildings (or portions of buildings); and (b) outdoor square footage used for storage as part of a warehousing operation. "Square footage" does not include outdoor square footage used for parking of motor vehicles.
7. 
The tax under this subsection is measured by the square footage used for warehousing because the magnitude of a warehousing operation is reasonably measured by the amount of square footage used by the operation. The tax under this subsection is not a tax on real property.
C. 
The rates for the business license taxes imposed in Sections 5.08.050 through 5.08.110 are as follows:
Category
Maximum Tax Rate
1. Central Station Industrial Protective Service (§ 5.08.050(A)) (minimum tax)
$2,125.00/yr.
2. Auctioneer (§ 5.08.060(A))
$725.00/day
3. Still Photography (§ 5.08.060(B))
$400.00/day
4. Taxicab Service (§ 5.08.060(C))
$1,075.00/yr.
5. Vehicle Towing Service (§ 5.08.060(D))
$1,075.00/yr.
6. Peddler—Generally (§ 5.08.070(A))
$1,325.00/yr.
7. Catering Vehicle—Cold Food (§ 5.08.070(B)(1)(b))
$602.00/yr.
8. Catering Vehicle—Hot Food (§ 5.08.070(B)(1)(a))
$787.00/yr.
9. Catering Vehicle—Daily (§ 5.08.070(B)(2))
$325.00/day
10. Peddler/Caterer—Transfer (§ 5.08.070(D))
$400.00
11. Peddler—Attention-Getting Means (§ 5.08.070(E))
$3,800.00/yr.
12. Fruit/Vegetable Vendor (§ 5.08.070(F))
$1,150.00/yr.
13. Junk/Scrape Metal Dealer (§ 5.08.080(A))
$8,550.00/yr.
14. Rag or Paper Dealer (§ 5.08.080(B))
$5,600.00/yr.
15. Secondhand Pipe Dealer (§ 5.08.080(C))
$8,550.00/yr.
16. Shows, Circuses, etc. (§ 5.08.090(A))
$1,075.00/day
17. Sideshow (§ 5.08.090(B))
$725.00/day
18. Structure Moving (Deposit) (§ 5.04.310)
$1,650.00 per structure moved
19. Structure Moving Permit Fee (§ 5.04.310)
$100.00 per structure moved into, in or through the City
(Prior code § 5.22)
A. 
Every person engaged in conducting a central station protective signaling system for watchmen, fire alarm or supervisory services shall pay a minimum license tax pursuant to Section 5.08.040 each year at the time of applying for or renewal of the license.
B. 
The licensee shall pay to the City of Vernon two percent of the gross receipts of business arising from the licensee's operations conducted in the City of Vernon, less the minimum previously paid.
C. 
Definitions.
"Central station systems"
are systems or groups of systems, the operations of which are signaled to, recorded in, maintained or supervised from a central station for the protection of life or property.
"Protective signaling systems"
are electrically operated circuits, instruments, or other devices, together with the necessary electrical energy, designed to transmit alarms or supervisory or trouble signals, necessary for the protection of life or property.
"Protective systems"
include, but are not restricted to, automatic sprinklers, standpipes, carbon dioxide systems, automatic covers and other devices used for extinguishing fires, and for controlling temperatures or other conditions dangerous to life or property.
D. 
Any license granted under this section must be approved by the Police Department of the City before issuance of said license is given to the applicant.
(Prior code § 5.23)
The following persons not having a fixed place of business within the City shall pay the tax indicated in Section 5.08.040:
A. 
Every person, firm or corporation engaged in or carrying on the business of an auctioneer for the sale at auction of any real or personal property shall pay a tax for each day of auctioning.
B. 
Every person, firm, or corporation engaging in the business of commercial still photography shall pay a tax each day.
C. 
Every person, firm, or corporation providing taxicab service in the City other than from a taxicab stand, as such terms are defined in Chapter 5.36 of the Code, shall pay a tax each year.
D. 
Every person, firm, or corporation providing vehicle towing services in the City shall pay a tax each year.
(Prior code § 5.24)
A. 
Peddlers.
1. 
For every person engaged in or carrying on the business of a peddler for the purpose of selling or offering for sale any goods, wares or merchandise, a tax pursuant to Section 5.08.040 each year, or portion of year thereof, except as otherwise specifically set forth herein.
2. 
The first license of any newly established peddler shall set forth a license tax prorated upon the basis of calendar quarters, or fractions thereof, remaining in the current calendar year.
3. 
All licenses for persons engaged in or carrying on the business of a peddler shall be annual licenses only. No refunds shall be granted to any peddler who terminates his or her business in the City before the expiration date of said license. No such license may be transferred from one person to another.
B. 
Caterers. Catering vehicles operating on the streets of the City which service its businesses shall comply with the appropriate requirements of all City departments having jurisdiction. Said catering vehicles shall first obtain the appropriate clearance and approval of all such departments prior to licensing.
1. 
Catering vehicles shall be defined and license taxes payable pursuant to Section 5.08.040 determined for each of the following:
a. 
Any catering vehicle engaged in the preparation and sale of hot food and drink items from said vehicle.
b. 
Any catering vehicle engaged in the preparation and sale of cold food and drink items only from said vehicle.
2. 
Catering vehicles, not otherwise licensed, operating in the City to serve an auction or other special event, shall pay a daily tax pursuant to Section 5.08.040 for each day of said operation.
C. 
No license shall be issued to a peddler or to a catering vehicle until such catering vehicle or peddler's vehicle has been inspected and approved by the Health Department.
D. 
A license for a peddler's vehicle or a catering vehicle may be transferred from vehicle to vehicle upon payment of the established transfer fee pursuant to Section 5.08.040; provided, however, that all requirements of City departments having jurisdiction are given compliance.
E. 
For every peddler who calls attention to his or her wares, or advertises the same by use of music, entertainment, speech, fancy or grotesque dress, or otherwise, upon any public street, alley, or other public place, doorway of any room or building, unenclosed or vacant lot or parcel of land within the City, shall pay a tax pursuant to Section 5.08.040 each year, or any monthly portion thereof.
F. 
Every person conducting, managing, or carrying on the business of selling fruits and/or vegetables from a vehicle, and having no fixed place of business in the City, shall pay a tax pursuant to Section 5.08.040 each year or portion thereof.
(Prior code § 5.25)
A. 
For every person having a fixed place of business in the City, and engaged in conducting, managing, or carrying on the business of buying or selling, at wholesale or retail, any old metal such as old iron, brass, copper or other metals, commonly known as junk or scrap metal, shall pay a tax pursuant to Section 5.08.040 each year.
B. 
For every person engaged in the business of buying or selling or otherwise dealing in used or secondhand rags or papers, and who is commonly known as a secondhand rag or paper dealer maintaining a fixed place of business in the City, shall pay a tax pursuant to Section 5.08.040 each year.
C. 
Every person engaged in the business of conducting or operating, at wholesale or retail, any secondhand steel or cast iron oil pipe, water pipe, oil-well casing, and/or fittings for the same, and who is commonly known as a secondhand pipe dealer, maintaining a fixed place of business in the City, shall pay a tax pursuant to Section 5.08.040 each year.
(Prior code § 5.27)
Every person engaged in the business of conducting a show, circus, rodeo, or other type of amusement in the City, for which an admission fee is charged to or in any way collected from the persons attending the same, and which is carried on for a period of time less than 30 days at one location, shall pay a license tax pursuant to Section 5.08.040 for each day or portion thereof during that time for the privilege of doing business in the City, as follows:
A. 
A tax per day for such show, circus, rodeo or other type of amusement;
B. 
A tax per day for each sideshow for which an admission fee is charged, and which is operated as a side attraction to a show, circus, rodeo or other type of amusement licensed under subsection A; and
C. 
No license shall be issued for any businesses, pursuant to this chapter, unless the City Council shall have first authorized the issuance of such license.
(Prior code § 5.29)
A. 
For every person engaged in or carrying on the business of treatment, storage or disposal of hazardous waste, a business license tax is established for special City purposes. The business license tax shall be calculated based upon four percent of the facility's annual gross receipts derived from the treatment, storage or disposal of inorganic hazardous waste at the facility, and one percent of the facility's annual gross receipts derived from the treatment, storage or disposal of organic hazardous waste and infectious waste, with a minimum of $5,000.00 total per calendar year. A first time applicant for a business license required by this section shall pay the $5,000.00 minimum tax upon issuance of the business license. The total business license tax for the calendar year shall thereafter be calculated in accordance with subsections B through E. After the first year, the applicants' business license shall be equivalent to the total amount paid for the prior year, and the final tax for the year shall be calculated in accordance with subsections B through E.
B. 
At the end of the calendar year, the applicant shall furnish to the City Clerk a written statement showing the following information: (1) the facility's annual gross receipts for the treatment, storage or disposal of organic and inorganic hazardous waste and infectious waste at the facility; (2) the total number of employees who worked at the facility during the previous calendar year; and (3) the total number of employees who are expected to work at the facility during the forthcoming year. The written statement shall be signed by an officer, director or managing agent of the applicant and shall contain the following certification:
"I declare, under penalty of filing a false certificate or return, that this statement is made by me, that I am authorized to make such statement on behalf of applicant, and that the number of employees who have worked and will work at the facility and annual gross receipts received for the treatment, storage or disposal of organic and inorganic hazardous waste and infectious waste at the facility are true and correct to the best of my knowledge and belief."
C. 
In the event the amount of tax calculated at the end of the calendar year is greater than the amount the applicant paid upon issuance of that year's business license, the applicant shall pay forthwith to the City said calculated sum, less the amount previously paid.
D. 
In the event the amount of tax calculated at the end of the calendar year is less than the amount the applicant paid upon issuance of the license, the applicant shall be granted a credit against the next year's business license tax, in the amount by which the sum actually paid exceeds the calculated amount.
E. 
Definitions. As used in this section, the following terms have the meanings or limitations indicated:
"Disposal"
means any of the following:
a. 
The discharge, deposit, injection, dumping, spilling, leaking, or placing of any waste so that the waste or any constituent of the waste is or may be emitted into the air or discharged into or on any land or waters, including groundwaters, or may otherwise enter the environment.
b. 
The abandonment of any waste.
c. 
The transport of any waste for any of the above purposes.
"Hazardous waste"
means a waste, or combination of wastes, which because of its quantity, concentration, or physical, chemical, or infectious characteristics may either:
a. 
Cause, or significantly contribute to an increase in mortality or an increase in serious irreversible, or incapacitating reversible, illness.
b. 
Pose a substantial present or potential hazard to human health or environment when improperly treated, stored, transported, or disposed of, or otherwise managed.
The term "hazardous waste" shall be understood to also mean those sludges and miscellaneous wastes listed by the Department of Health Services of the State of California pursuant to Health and Safety Code Section 25140 as such list may be amended from time to time and as currently shown on the Uniform Hazardous Waste Manifest (Rev. 9-88) as waste categories 411 through 491 and 511 through 613, respectively.
"Hazardous waste facility" or "facility"
means all contiguous land and structures, other appurtenances, and improvements on the land used for the treatment, transfer, storage, resource recovery, or disposal of hazardous waste. A hazardous waste facility may consist of one or more treatment, transfer, storage, resource recovery, or disposal hazardous waste management units, or combinations of these units.
"Infectious waste"
means all of the following;
a. 
Laboratory wastes, including cultures and etiologic agents, which pose a substantial threat to health due to their volume and virulence.
b. 
Pathologic specimens, including human or animal tissues, blood elements, excreta, and secretions which contain etiologic agents, and attendant disposable fomites.
c. 
Surgical specimens, including human or animal parts and tissues removed surgically or at autopsy, which, in the opinion of the attending physician or veterinarian, contain etiologic agents and attendant disposable fomites.
d. 
Equipment, instruments, utensils, or any other disposable material which is likely to transmit etiologic agents.
e. 
Human dialysis waste materials including arterial lines and dialyzate membranes.
f. 
Carcasses of animals infected with etiologic agents which may present a substantial hazard to public health if improperly managed.
g. 
Any other material which presents a significant danger of infection because it is contaminated with, or may reasonably be expected to be contaminated with, etiologic agents.
"Inorganic waste"
means those waste categories listed by the Department of Health Services of the State of California pursuant to Health and Safety Code Section 25140 as such list may be amended from time to time and as currently shown on the Uniform Hazardous Waste Manifest (Rev. 9-88) as waste category numbers 121 through 181.
"Organic waste"
means those waste categories listed by the Department of Health Services of the State of California pursuant to Health and Safety Code Section 25140 as such list may be amended from time to time and as currently shown on the Uniform Hazardous Waste Manifest (Rev. 9-88) as waste category numbers 211 through 351.
"Storage"
means the holding of any used, reused or reclaimed hazardous wastes for a temporary period.
"Treatment"
means any method, technique, or process which changes or is designed to change the physical, chemical, or biological character or composition of any used, reused or reclaimed hazardous waste or any material contained therein, or removes or reduces its harmful properties or characteristics for any purpose.
(Prior code § 5.35)
A. 
For every person or entity engaged in or carrying on the business of treatment, storage or disposal of hazardous waste for or on behalf of a related corporate entity, including, without limitation, a parent company, division or subsidiary, a business license tax is established for special City purposes. The business license tax shall be calculated based upon $0.30 per gallon of hazardous waste treated at the facility, with a minimum of $5,000.00 total per calendar year; provided, however, that if the person or entity has paid the minimum $5,000.00 tax in connection with obtaining a business license pursuant to Section 5.08.100, the minimum tax will not be required. Gross receipts, if any, received from the treatment of hazardous wastes from a related corporate entity need not be included as "gross-receipts" for the purpose of calculating any business license tax due pursuant to Section 5.08.100. A first time applicant for a business license required by this section shall pay the minimum $5,000.00 minimum tax upon issuance of the business license, except as heretofore noted. The total business license tax for the calendar year shall thereafter be calculated in accordance with subsections B through E. After the first year, the applicant's business license tax payable upon issuance of a business license shall be equivalent to the total amount paid for the prior year, and final tax for the year shall be calculated in accordance with subsections B through E.
B. 
At the end of the calendar year, the applicant shall furnish to the City Clerk a written statement showing the following information: the total gallonage of hazardous waste treated, stored or disposed of for, or on behalf of, related corporate entities. The written statement shall be signed by an officer, director or managing agent of the applicant and shall contain the following certification:
"I declare under penalty of filing a false certificate or return, that this statement is made by me, that I am authorized to make such statement on behalf of applicant, and that the total gallonage received for the treatment, storage or disposal of hazardous waste at the facility is true and correct to the best of my knowledge and belief."
C. 
In the event the amount of tax calculated at the end of the year is greater than the amount the applicant paid upon issuance of that year's business license, the applicant shall pay forthwith to the City said calculated sum, less the amount previously paid.
D. 
In the event that amount of tax calculated at the end of the year is less than the amount the applicant paid upon issuance of the license, the applicant shall be granted a credit against the next year's business license tax, in the amount by which the sum actually paid exceeds the calculated amount.
E. 
Definitions. The terms defined in Section 5.08.100(E) along with the definitions thereof, are incorporated herein by this reference and shall be applicable for all purposes to this section.
(Prior code § 5.36)
A. 
For every person engaged in or carrying on the business of converting waste to energy, a business license tax is established for special City purposes. The business license tax shall be calculated based upon $0.85 per ton per calendar year of incoming material to the facility.
B. 
The business license tax shall be payable in advance each year prior to the issuance of a business license, except as otherwise provided. The license tax shall be calculated based on the applicant's written estimate of tonnage of incoming material to be processed during the ensuing calendar year. The estimate shall be filed with the City Clerk along with the application for business license or renewal. The estimate must be signed by an officer, director or managing agent of the applicant. At the end of the calendar year the applicant shall furnish to the City Clerk a written statement showing the following information:
1. 
Actual tonnage of incoming material processed for the calendar year;
2. 
The total number of employees who worked at the facility during the previous calendar year; and
3. 
The total number of employees who are expected to work at the facility during the forthcoming year.
The written statement shall be signed by an officer, director or managing agent of the applicant and shall contain the following certification:
"I declare under penalty of filing a false certificate or return, that this statement is made by me, that I am authorized to make such statement on behalf of applicant, and that the number of employees who have worked and will work at the facility and the annual tonnage figures of incoming material are true and correct to the best of my knowledge and belief."
C. 
In the event the actual annual tonnage exceeds the estimated tonnage for the calendar year, the applicant shall pay to the City a sum calculated by multiplying $0.85 times the number of tons by which actual annual tonnage exceeded estimated tonnage. In the event actual annual tonnage is less than the estimated tonnage for the calendar year, the applicant shall be granted a credit against the next year's business license tax in an amount calculated by multiplying $0.85 times the number of tons by which such estimated tonnage exceeded actual annual tonnage.
D. 
Definition. As used in this section, "waste-to-energy facility" means a facility designed and operated for the purpose of converting refuse to usable energy. The facility may receive, sort, reduce and burn household and other nonhazardous waste materials. Equipment typically associated with such a facility includes weighing scales, storage pits, furnaces and boilers, scrubbers, turbine and/or other generating equipment, and vehicles required to service the facility.
(Prior code § 5.37)
A. 
For every person engaged in or carrying on the business of solid waste materials processing, storing and recycling, as defined herein, a business license tax is established for special City purposes. The business license tax shall be calculated based upon $0.85 per ton per calendar year of incoming material.
B. 
The license tax shall be payable in advance each year prior to the issuance of a business license, except as otherwise provided. The license tax shall be calculated based on the applicant's written estimate of tonnage of incoming material to be processed during the ensuing calendar year. This written estimate shall be filed with the City Clerk along with the application for business license or renewal. The estimate must be signed by an officer, director or managing agent of the applicant. At the end of the calendar year the applicant shall furnish to the City Clerk a written statement showing the actual tonnage of incoming material processed for the calendar year. This written statement shall be signed by an officer, director or managing agent of the applicant and shall contain the following certification:
"I declare under penalty of filing a false certificate or return, that this statement is made by me, that I am authorized to make such statement on behalf of applicant, and that the annual tonnage figures of incoming material are true and correct to the best of my knowledge and belief."
C. 
In the event the actual annual tonnage exceeds the estimated tonnage for the calendar year, the applicant shall pay to the City a sum calculated by multiplying $0.85 times the number of tons by which actual annual tonnage exceeded estimated tonnage. In the event actual annual tonnage is less than the estimated tonnage for the calendar year, the applicant shall be granted a credit against the next year's business license tax in an amount calculated by multiplying $0.85 times the number of tons by which such estimated tonnage exceeded actual annual tonnage.
D. 
Definitions. As used in this section, the following terms have the meanings or limitations indicated:
"Processing"
means the reduction, separation, recovery, conversion or recycling of solid waste.
"Recycle" or "recycling"
means the collection, treating, cleansing, separating, shredding, storing or transferring of a solid waste in a manner that results in retaining substantially the same physical properties of the original materials. Recycle or recycling, as used herein, shall not include solid waste or used materials that are incorporated in a manufactured product through an industrial process so that they may be reused or sold as new, reused or reconstituted products which meet the quality standards necessary to be used in the market place.
"Scrap material"
means secondhand materials, including metals of any kind, rags, papers, bottles, wooden pallets, other comparable materials and junk vehicles or junk equipment.
"Solid waste"
includes scrap materials but does not include hazardous waste.
"Storing"
means the holding of solid wastes for a temporary period.
(Prior code § 5.38)
A. 
For every person or entity engaged in or carrying on the business of recycling of lead-acid batteries, a business license tax is established for special City purposes. The business license tax shall be calculated based upon $0.30 per ton based on the gross weight of incoming material to the facility.
B. 
The license tax shall be payable in advance each year prior to the issuance of a business license, except as otherwise provided. The license tax shall be calculated based on the applicant's written estimate of tonnage of incoming material to be processed during the ensuing calendar year. This written estimate shall be filed with the City Clerk along with the application for business license or renewal. The estimate must be signed by an officer, director or managing agent of the applicant. At the end of the calendar year the applicant shall furnish to the City Clerk a written statement showing the actual tonnage of incoming material processed for the calendar year. This written statement shall be signed by an officer, director or managing agent of the applicant and shall contain the following certification:
"I declare under penalty of filing a false certificate or return, that this statement is made by me, that I am authorized to make such statement on behalf of applicant, and that the annual tonnage figures of incoming material are true and correct to the best of my knowledge and belief."
C. 
In the event the actual annual tonnage exceeds the estimated tonnage for the calendar year, the applicant shall pay to the City a sum calculated by multiplying $0.30 times the number of tons by which actual annual tonnage exceeded estimated tonnage. In the event actual annual tonnage is less than the estimated tonnage for the calendar year, the applicant shall be granted a credit against the next year's business license tax in an amount calculated by multiplying $0.30 times the number of tons by which such estimated tonnage exceeded actual annual tonnage.
D. 
Definitions. As used in this section, the following terms have the meanings or limitations indicated:
"Lead-acid battery"
means a battery as defined in the State of California Health and Safety Code Section 25215 as such section may be amended from time to time.
"Lead-acid battery recycling facilities"
means facilities which process, store, treat or recycle lead-acid batteries in order to convert them as raw materials for recycled products or in order to convert them and manufacture a product made wholly or partly from recycled lead-acid batteries or components thereof.
"Recycle" or "recycling"
means the collection or sorting of lead-acid batteries in order to redirect or utilize the batteries or a substance from the batteries, and includes recovery of resources from the batteries for the purpose of conversion to a raw material and/or making a recycled product.
"Storage"
means the holding of used or recycled lead-acid batteries for a temporary period.
"Treat" or "treatment"
means any method, technique or process which changes or is designed to change the physical, chemical or biological character or composition of any lead-acid batteries or any material contained therein, or removes or reduces its harmful properties or characteristics for any purpose.
E. 
As an alternative to the procedure for calculating the business license tax contained in subsections A through C, the applicant may, for reasons of administrative convenience, request that the City establish a flat annual business license tax based upon the applicant's verified estimate of annual tonnage for the calendar year, multiplied by the per-ton amount contained in subsection A. The City Administrator, or designee, may grant or deny such request in his or her sole discretion. If the applicant disagrees with any decision of the City Administrator, or designee made hereunder, an appeal may be taken to the City Council.
(Prior code § 5.39)
A. 
Pursuant to Section 2(b) of Article XIIIC of the California Constitution, the tax rates established by this chapter are maximum rates, and the City Council may impose taxes at any rate or amount that is equal to or less than the maximum rates or amounts authorized by this chapter.
B. 
The maximum rates established by this chapter shall be revised annually each June based upon changes in the Consumer Price Index for All Urban Consumers (CPI-U), All Items Index, Los Angeles—Anaheim-Riverside Area (1982-84=100) (hereinafter "CPI") published by the United States Department of Labor, Bureau of Labor Statistics. In the event said CPI for the 12-month period ending March 31 of each year (the "adjustment date") is higher than said CPI for the 12-month period ending March 31, 1997, the maximum tax rates set forth in this chapter shall be increased by multiplying said tax rate by a fraction, the numerator of which is the CPI on the adjustment date and the denominator of which is the CPI for the 12-month period ending March 31, 1997. The resulting adjusted tax rates shall then be the maximum tax rates for the tax year commencing the next January 1st. There shall be no reduction in rates by operation of this provision. If, in the future, said CPI shall be changed so that the base year differs from that used as of the effective date of the ordinance codified in this chapter, it shall be converted in accordance with the conversion factor published by the United States Department of Labor, Bureau of Labor Statistics. The City Clerk shall submit a written report to the City Council setting forth the adjustments to the maximum tax rates required by this section, which the City Council shall approve by resolution.
C. 
Periodically, the City Clerk shall submit to the City Council a recommendation for revising the tax rates imposed on businesses subject to this chapter, provided, that the recommended license tax rates shall not exceed the maximum tax rates authorized by this chapter. A complete license tax and fee schedule shall be adopted by resolution of the City Council. Should the Council, for any reason, fail to adopt such a resolution, the maximum tax rates as determined by this section shall be deemed to be the schedule of taxes to be levied pursuant to this chapter.
D. 
The penalties provided for in Section 5.04.110(B) of this title shall apply to the tax imposed by this chapter.
(Prior code § 5.40)
Whenever the license tax required by this chapter is not paid on or before the delinquency date, a penalty of 10% of the amount due for the license tax shall be imposed, and an additional penalty of 10% of the original license tax shall be added at the close of business on the last day of each calendar month thereafter. Every penalty shall become a part of the license tax required by this chapter. In no case shall the total penalty for delinquent license taxes exceed 50% of the original license tax for each year.
(Prior code § 5.30)
The rates established by this chapter shall be adjusted annually based upon changes in the Consumer Price Index for All Urban Consumers (CPI-U), All Items Index, Los Angeles-Riverside-Orange County, California Area (1982-84=100) (hereinafter "CPI") published by the United States Department of Labor, Bureau of Labor Statistics. For each tax year, commencing on January 1, in which the CPI for the month of March of the immediately preceding year is greater than the CPI for March, 2013, the tax rates for such tax year shall be equal to the product of the tax rates set forth in Section 5.08.040 of this chapter multiplied by a fraction, the numerator of which is the CPI for the applicable month of March and the denominator of which is the CPI existing for March, 2013. For each tax year in which the CPI for the month of March of the immediately preceding year is not higher than the CPI for March, 2013, the tax rates shall not be reduced and shall be as set forth in Section 5.08.040 of this chapter. If, in the future, the CPI is changed so that the CPI for March, 2013 differs from the CPI for such month used as of January 1, 2014, the CPI for such month shall be converted in accordance with the conversion factor published by the United States Department of Labor, Bureau of Labor Statistics. The City Clerk shall annually, no later than December 1 of each year, submit a written report to the City Council setting forth the tax rates for the following year calculated pursuant to this section. Such adjusted rates shall be effective automatically, without action by the City Council, unless the City Council, by ordinance or resolution, chooses to set the taxes at lower rates.
(Prior code § 5.31)