For the purposes of this chapter, the taxes set forth in this article shall be deemed flat rate taxes. Every person engaging in the types of business set forth in this article and assigned to Classification D shall pay the tax set forth in this article for such businesses. The tax and the duration shall be annual, quarterly, monthly, weekly, or daily as indicated in this article.
(§ III A and C, Ord. 1440)
For the purposes of this article, unless otherwise apparent from the context, certain words and phrases used in this article are defined as follows:
"Carnival"
shall mean any fair, festival, bazaar, entertainment, exhibition, amusement, or similar activity, whether having concessions or not, or whether or not at which, in conjunction with which, or adjacent to which a ride, such as a merry-go-round, Ferris wheel, swing, miniature train, or other similar device, is operated.
"Circus"
shall mean an exhibition or entertainment at which feats of horsemanship, acrobatic feats, and trained or wild animals are exhibited or displayed in the City and to which exhibition or entertainment an admission fee is charged.
"Itinerant show"
shall mean and include every temporary or transient show or theatrical performance such as is usually given in theaters and which is conducted in any structure or tent hired, leased, or erected in the City for such purpose.
"Junk or rubbish collector"
shall mean a person who conducts the business of buying, selling, collecting, removing, or dealing in old, used, worn-out, or discarded rags, sacks, bottles, cans, paper, glass, iron, steel, copper or other metals, rubber, rubbish, manure, waste materials, or refuse matter of any kind, whether or not for resale or reuse, and who does not maintain a fixed place of business in the City for storage or resale.
"Manufacturing"
shall mean and include the making of raw or partly finished materials or products and the annealing, assembling, baking, brazing, canning, casting, compounding, enameling, fabricating, forging, galvanizing, machining, milling, molding, plating, processing, reclaiming, refining, roasting, smelting, stamping, treating, or welding of such materials or products into anything of value or suitable for use. Any person holding a business license under the provisions of Classification "E" as a manufacturer shall have the right under said license to sell manufactured products at wholesale; however, in the event any such manufactured products are sold by the licensee at retail within the City, an additional retail business license shall be obtained for such retail sales activity.
"School bus"
shall mean every person engaged in the business of running, driving, or operating any vehicle for the transportation for hire of school children to and from schools, school events, or school activities, and as otherwise defined in Section 545 of the Vehicle Code of the State.
"Transportation of property for hire"
shall mean every person whose business in whole or in part is that of operating any motor vehicle for the transportation of property for hire or reward and who, in the course of such business, uses the public streets and highways of the City for the purpose of such operation. No tax shall be imposed for such operation if such operation is merely occasional and incidental to a business conducted elsewhere; provided, however, no such operation shall be so deemed if trips or hauls are made beginning or ending at points within the City upon an average of three or more times per quarter, and a business shall be deemed to be conducted within the City if an office or agency is maintained in the City or if transportation is solicited in the City.
No highway carrier license fee or highway carrier operating fee shall be imposed upon any express corporation, freight forwarder, motor transport broker, or person or corporation owning or operating motor vehicles in the transportation for hire upon the public highways under the jurisdiction of the Public Utilities Commission of the State.
"Transportation or delivery to established dealers"
shall mean only the delivery by vehicle of goods, wares, merchandise, or anything of value, exclusively at wholesale, to any established place of business in the City for resale to customers or for the use of such established place of business in the conduct of such business.
"Truck sales"
shall mean and include every person engaged in the business of buying, selling, exchanging, or servicing motor trucks and/or truck tractors, either as a separate business activity or in conjunction with the business of a vehicle dealer.
"Vehicle dealer"
shall include every person engaged in the business of buying, selling, exchanging, or servicing vehicles and motor vehicles, as defined in the Vehicle Code of the State. "Vehicle dealer" shall not include truck sales, which business is defined in subsection (b) of Section 3-1.202 of this article.
(§ II D, Ord. 1440, as amended by § 1, Ord. 1595, and § III B, Ord. 1440, as amended by § 1, Ord. 1595; as amended by § 4, Ord. 4-NS, eff. January 1, 1968, and § 4, Ord. 487-NS, eff. June 5, 1991)
(a) 
Distributing handbills and similar advertising matter. Every person advertising by the distribution of handbills, samples, dodgers, circulars, booklets, or similar forms of advertising, except telephone books, City and business directories, and newspapers, shall pay an annual license tax in the amount of $100 or a daily license tax in the amount of $10.
(b) 
Vehicular and sound advertising. Every person advertising by sound trucks or portable sound-producing equipment or by vehicles carrying advertising signs upon the public or private streets or public grounds in the City shall pay a daily license tax in the amount of $20 for each vehicle or equipment used.
(c) 
Portable searchlights and similar devices. Every person advertising by portable searchlights or similar devices, if using the public parkways and streets, shall pay a daily license tax in the amount of $10 for each such device.
(d) 
Posting and painting advertising matter. Every person advertising by posting, sticking, tacking, affixing, or painting advertising matter to or upon posts, fences, buildings, or other structures, except outdoor billboards and signboards and interior advertising, shall pay a daily license tax in the amount of $10 for each employee or person so engaged.
(§ III A, Ord. 1440, as amended by § 1 (d), Ord. 157-NS, eff. January 1, 1977)
(a) 
Animal shows. Every person conducting animal shows shall pay a daily license tax as follows:
(1) 
For alligator, reptile, ostrich, and wild animals shows, $25; and
(2) 
For cat, dog, fowl, poultry, and livestock shows, $5.
(b) 
Circuses and carnivals. Every person conducting circuses or carnivals shall pay a daily license tax as follows:
(1) 
For circuses, $200;
(2) 
For carnivals, whether held on city-owned property or not, $100. If a carnival is sponsored by one or more nonprofit organizations, each of which is individually registered with the State as a non-profit organization, then, provided that said carnival is deemed to "benefit the community of Huntington Park," all vendors participating in the carnival shall be exempt from any individual vendor licensing fees. In such cases, the one hundred ($100.00) dollar daily licensing fee shall be the only applicable licensing fee.
A carnival shall be deemed to "benefit the community of Huntington Park" if it is shown, to the satisfaction of the City Council, that the City will derive a benefit, service and/or advantage therefrom. The benefit to the City need not be monetary.
(3) 
For sideshows where a separate fee is charged, $25; and
(4) 
For circus parades and processions, $100.
(c) 
Amusement rides. Every person conducting Ferris wheels, merry-go-rounds, scenic railways, and similar amusements shall pay a daily license tax in the amount of $25.
(d) 
Itinerant shows. Every person conducting itinerant shows shall pay a daily license tax in the amount of $25.
(§ III A and B, Ord. 1440, as amended by § 1, Ord. 612-NS, eff. March 18, 1999)
(a) 
Shooting galleries and archery ranges. Every person conducting shooting galleries or archery ranges, if a participation charge is made or solicited and if such galleries and ranges are not otherwise taxed pursuant to the provisions of this chapter, shall pay a daily license tax in the amount of $5.
(b) 
Ball throwing and similar games. Every person conducting games of ball, ring, disc, stick, or hoop throwing, if a participation charge is made or solicited and if such games are not otherwise taxed pursuant to the provisions of this chapter, shall pay a daily license tax in the amount of $5.
(c) 
Sports events. Every person promoting or staging any baseball, football, soccer, tennis, polo, swimming, or similar exhibition, event, or contest, if a participation or admission charge is made or solicited and if such events are not otherwise taxed pursuant to the provisions of this chapter, shall pay a monthly license tax in the amount of $50 or a daily license tax in the amount of $5.
(d) 
Other games of skill or science. Every person conducting any other game of skill or science, whether of a similar nature as those set forth in this section or not, if a participation charge is made or solicited and if such games are not otherwise taxed pursuant to the provisions of this chapter, shall pay a daily license tax in the amount of $5.
(§ III A, Ord. 1440)
Every person conducting outdoor parking or automobile storage facilities shall pay an annual license tax in the amount of $15 for each separate location, lot, or facility, plus the additional sum of $2 per year for each 5,000 square feet, or fraction thereof, by which the gross area of such location exceeds 15,000 square feet.
(§ III A, Ord. 1440, as amended by § 2, Ord. 1513)
(a) 
No fixed place of business. The following persons who peddle or solicit anything of value at retail shall pay an annual license tax in the amount of $100 or a daily license tax in the amount of $10 for each person or employee so engaged:
(1) 
Persons who operate on foot when not on a regularly established route nor in connection with a regularly established business in the City; and
(2) 
Persons who operate from or by means of a wheeled vehicle, do not maintain a fixed place of business or regularly established route, and are not regularly engaged in or carrying on such line of business in the City.
(b) 
Other peddling. Every person who engages in any other type of peddling not otherwise taxed pursuant to the provisions of this chapter shall pay a daily license tax in the amount of $20.
(§ III A, Ord. 1440, as amended by § 1 (f), Ord. 157-NS, eff. January 1, 1977)
Every person conducting portable toilet businesses shall pay an annual license tax in the amount of $15 for from one to five toilets, plus the sum of one ($1.00) dollar for each additional toilet over five.
(§ III A, Ord. 1440)
Every person engaged in the business of running, driving, or operating school buses shall pay an annual license tax in the amount of $15 for each vehicle so used.
(§ III A, Ord. 1440)
Every person engaged in the transportation or delivery of merchandise, exclusively at wholesale, to established dealers in the City shall pay an annual license tax in the amount of $60 for the first vehicle so used, plus $10 for each additional vehicle.
(§ III A, Ord. 1440, as amended by § 1 (g), Ord. 157-NS, eff. January 1, 1977, and § 1, Ord. 475-NS, eff. September 5, 1990)
Every person engaged in the business of truck sales transportation of property for hire and vehicle dealers shall pay an annual license tax in the amount of $100. Such license tax shall be paid on a calendar year basis, payable on or before January 31 of the year for which the license is sought.
(§ III A, Ord. 1440, as amended by § 1, Ord. 1599)
Every person conducting a public warehouse and/or refrigeration and/or storage plants, whether or not such warehouse and plant are used in connection with and incidental to any business taxed pursuant to the provisions of this chapter, shall pay an annual license tax in the amount of $2 for each 100 square feet, or fractional part thereof.
(§ III A, Ord. 1440, as amended by § 3, Ord. 26-NS, eff. December 4, 1968)
Every person conducting weighing device businesses, which devices are coin-operated or token-operated, shall pay an annual license tax in the amount of $2 for each such device.
(§ III A, Ord. 1440)
Every person conducting manufacturing businesses shall pay one of the following annual business license taxes, whichever amount is greatest:
(a) 
The amount of one ($1.00) dollar for each $1,000 of gross receipts, or fractional part thereof, in the preceding tax period; or
(b) 
The amount of $10 per average number of employees as determined pursuant to the provisions to the provisions of Section 3-1.213 of this article; or
(c) 
The minimum amount of $60 or such other minimum tax as is set forth in the following table; provided, however, the maximum tax imposed in any one tax period on the professions, trades, and retail businesses which come within Classification C shall be $4,000.
(d) 
Any types of businesses, located in the City's Central Business District Area, for which the annual minimum business license fee is less than $100, the annual minimum business license fee shall be $100.
(§ 5, Ord. 4-NS, eff. January 1, 1968, as amended by § 1 (h), Ord. 157-NS, eff. January 1, 1977, § 2, Ord. 415-NS, eff. January 1, 1987, §§ 1 and 2, Ord. 475-NS, eff. September 5, 1990, and § 8, Ord. 487-NS, eff. June 5, 1991)
For any studio requiring a permit under the provisions of Sections 5-20.01 et seq., of Chapter 20 of Title 5 of this Code, the license fee shall be $200 semiannually, on a tax period basis.
(§ 2, Ord. 17-NS, eff. August 22, 1968, as amended by § 2, Ord. 415-NS, eff. January 1, 1987)
In addition to the business license tax imposed upon businesses regularly established in the City in the classifications described in this article, there is hereby imposed an additional business license tax in an amount equal to 35% of the business license tax otherwise imposed upon such businesses for the purpose of raising General Fund revenues to be used for the publicity and promotion of the City; provided, however, the maximum amount of any such additional business license tax shall be the sum of $400. Such additional business license tax shall be due and payable at the same time as the regular business license tax required to be paid pursuant to this article relating to such taxes.
(§ 1, Ord. 184-NS, eff. January 1, 1978, as amended by § 3, Ord. 475-NS, eff. September 5, 1990)
Every person engaging in the business of fortune-telling, as defined in Chapter 5 of Title 5 of this Code, shall pay a business license tax of $500 per tax period after a permit therefor has been obtained for such business.
(§ 2, Ord. 397-NS, eff. February 1, 1986, as amended by § 2, Ord. 415-NS, eff. January 1, 1987)
(a) 
As used in this section, "still photography" means the use of a photographic device to capture non-moving images.
(b) 
Every person engaging in the business of still photography within the City limits and who does not maintain a fixed place of business within the City shall obtain from the Department of Finance a still photography permit on an annual basis. This section shall not apply to individuals who are employed directly by the media.
(c) 
Persons required to obtain an annual still photography permit shall file an application for such permit with the Director of Finance on such form(s) prescribed by the Director of Finance.
(d) 
Person required to obtain an annual still photography permit shall pay an annual license fee of $70 per tax year.
(§ 1, Ord. 650-NS, eff. Feb. 28, 2001)