The amount or rate of permit fees to be paid to the city by any person for transacting, engaging in, conducting or carrying on any business, show, exhibition or game as specified in this chapter shall be as provided in the sections set forth in this article.
(Ord. 25 § 14, 1978)
Every person who applies for a business permit in the city of Lemon Grove shall pay an annual business permit processing fee. Said fee shall be due and payable upon filing of the initial business permit application, and each subsequent year at the same time as the annual business permit renewal. Said fee shall be nonrefundable and shall be separate from and in addition to the annual business permit tax provided for in this chapter.
The amount of the business permit processing fee shall be established in the master fee schedule and adjusted as needed for the cost recovery of processing each business permit, in accordance with the annual update process of the master fee schedule.
(Ord. 198, 1991; Ord. 384 § 1, 2009)
Every person transacting, engaging in, conducting or carrying on any business within the city, and said business has a fixed location in and is upon the tax rolls of the city, shall pay a business permit tax as follows:
A. 
Base Fee. Except as otherwise provided in this article and specifically enumerated, the tax shall be an amount per year equal to a base fee of fifteen dollars plus two dollars per person, to and including a maximum of fifty persons, for the average number of persons employed in the scope of the employer's business in the city during the year for which said permit is issued.
B. 
Out-of-Town Business-With Vehicles. Every person not having a fixed place of business within the city of Lemon Grove who delivers goods, wares, or merchandise of any kind by vehicle or who provides any service for the use of vehicles in the city shall pay a permit fee of forty dollars per vehicle, except wholesale delivery vehicles for which the permit fee shall be fifteen dollars per vehicle per year.
C. 
Out-of-Town Business-Other. Except as provided in subdivision 1 of this subsection, every person not having a fixed place of business within the city who engages in business within the city and is not subject to the provisions of subsections A and B of this section shall pay a permit fee of forty dollars plus two dollars per employee per year.
1. 
Any contractor permitted pursuant to Chapter 9 (commencing with Section 7000) of Division 3 of the California Business and Professions Code shall pay a permit fee of fifteen dollars plus two dollars per employee per year, to and including a maximum of fifty employees.
D. 
Notwithstanding any other provision to the contrary, a medical marijuana dispensary, as defined in Lemon Grove Municipal Code Section 17.32.050, regardless of its corporate or association structure, shall be subject to the following license permit fees and charges:
1. 
A per member charge for an annual business license shall be fifteen dollars per year based on the number of members of the dispensary, as determined on a quarterly basis established by the tax collector (director of the department of finance).
2. 
Payments under subsection (D)(1), shall be made on a quarterly basis to the finance department of the city of Lemon Grove. The city shall have the right to audit the records of any dispensary in the same manner and under the same procedures found in Lemon Grove Municipal Code Chapter 3.20 (Transient Occupancy Tax).
(Ord. 25 § 15, 1978; Ord. 96 § 1, 1983; Ord. 443 § 2, 2016)
In each and every instance where a permit fee is required, the following conditions shall govern:
A. 
All permits shall be payable in advance.
B. 
If any person commences a new business during the calendar year, his or her permit shall be prorated on a quarterly pro rata basis for the balance of said calendar year.
C. 
For any business, classified under Section 5.04.240, which is applying for a renewal of permit, said permittee shall when applying pay a permit fee based upon the average number of persons employed during the previous year.
(Ord. 25 § 16, 1978)
A. 
In each and every instance where the amount of permit fee to be paid by any person is based upon the number of employees or the amount or number of admissions, the permittee therein named shall and will on the request of the city treasurer then and there submit for inspection to the city treasurer any and all books, papers, accounts, and records including state and federal income tax returns, social security returns and state sales tax returns pertaining to the business. The permit as required in this chapter may be based upon the amounts indicated in said books, papers, accounts and records.
B. 
In the event a permittee fails to comply with the provisions of this section, such permittee shall then be liable to the penal provisions of this chapter and shall be liable for and shall pay an additional sum in an amount equal to one hundred percent of the correct permit fee, together with the correct amount of said permit fee as based upon the actual number of employees for said business during the calendar year for which said permit was issued.
(Ord. 25 § 17, 1978)
A. 
Every person conducting, managing, carrying on or engaged in any business enumerated as follows shall pay a permit fee of twenty-five dollars per year, plus two dollars for the average number of employees acting within the scope of the employer's business in the city during the calendar year for which said permit is issued:
1. 
Accountant;
2. 
Architect;
3. 
Assayer;
4. 
Attorney at law;
5. 
Auditor;
6. 
Bonds (fidelity, indemnity, faithful performance or bail);
7. 
Chemist;
8. 
Chiropodist;
9. 
Chiropractor;
10. 
Dentist;
11. 
Engineer (civil, electrical, chemical or mechanical);
12. 
Insurance salesman or broker;
13. 
Optometrist;
14. 
Oculist;
15. 
Optician;
16. 
Osteopath and osteopathist;
17. 
Physician;
18. 
Stocks and bonds (federal, state, county or municipal stocks or bonds, or stocks or bonds of incorporated companies or evidences of indebtedness of private persons or of incorporated companies);
19. 
Surgeon;
20. 
Veterinarian.
B. 
Each professional person mentioned above who is required to be permitted as such on his profession shall, each individually, whether or not operating as an individual, partnership or associate, pay said permit fee.
(Ord. 25 § 18, 1978)
Every person carrying on or engaged in or conducting the business of real estate broker shall pay the sum of fifteen dollars per year, plus an additional sum of ten dollars per year for every salesman or broker acting as salesman employed in or acting in any capacity as part of said business.
(Ord. 25 § 19, 1978)
A. 
Every person carrying on the business of conducting an auction room or store where auctions are held shall pay a permit fee of one hundred fifty dollars per year. Every person carrying on the business of an auctioneer shall pay a permit fee of seventy-five dollars per month or any fraction thereof.
B. 
The auctioneer permit fee shall not be applicable if the auctioneer is associated with and carrying on his trade in an auction room or store permitted under this section.
(Ord. 25 § 20, 1978)
Every person conducting, managing or operating a business in which ice cream carts, wagons or vending vehicles are used, shall pay a permit fee of two hundred dollars per year per cart, wagon or vending vehicle, payable quarterly.
(Ord. 25 § 2l, 1978)
Every person conducting, managing or operating a business in which taxi cabs or for-hire vehicles are used, whose principal place of business is in the city, shall pay a permit fee of fifty dollars for each such taxi cab or for-hire vehicle.
(Ord. 25 § 22, 1978)
Every person conducting, managing, or operating a business in which taxi cabs or for-hire vehicles are used, whose principal place of business is outside the city, shall pay a permit fee of one hundred dollars for each such taxi cab or for-hire vehicle.
(Ord. 25 § 23, 1978)
A. 
Every peddler, solicitor or transient merchant as defined in this chapter who owns real or personal property located within the city used primarily for the business for which permit application is made and which property is on the tax rolls of the city, or is subject to such taxation, or who is an agent or representative of a person, firm or corporation who owns property located within the city used primarily for the business for which the permit application is made and which property is on the tax rolls of the city, or is subject to such taxation, shall pay a permit fee of ten dollars per year.
B. 
Every applicant for a permit under this chapter who does not own real or personal property located within the city used primarily for the business for which permit application is made and which property is not on the tax rolls of the city, or subject to such taxation, or who is an agent or representative of a person, firm or corporation who does not own property located within the city used primarily for the business for which permit application is made and which property is not on the tax rolls of the city, or subject to such taxation, shall pay a permit fee of fifty dollars per year.
C. 
Each peddler, solicitor, or transient merchant must secure a personal permit. No permit shall be used at any time by any person other than the one to whom it is issued.
(Ord. 25 § 24, 1978)
Every person conducting, managing or operating any trailer court or mobile home park shall pay a permit fee as follows: fifteen dollars per year plus two dollars for each trailer space or unit.
(Ord. 25 § 25, 1978)
Every person conducting, managing or carrying on the business of a pool hall or billiard hall shall pay a permit fee of fifteen dollars per year, and in addition thereto, shall pay the sum of ten dollars per year for each and every pool table or billiard table.
(Ord. 25 § 26, 1978)
Every person conducting, managing or carrying on the business of a bowling alley shall pay a permit fee of fifteen dollars per year, and in addition thereto, shall pay the sum of ten dollars per year for each and every alley therein.
(Ord. 25 § 27, 1978)
Every person conducting, carrying on or operating the business of billposting or sign advertising by means of billboards or advertising signboards, or advertising by means of posting, hanging or otherwise affixing or displaying bills, signs or other advertisements in the city, shall pay a fee of one hundred dollars per year, plus ten dollars for each additional billboard exceeding two in number, located within the city; provided, that nothing contained in this section shall be deemed or construed to apply to owners of real estate, or other agents in advertising the property for sale or lease by means of billboards or advertising signboards located upon the property advertised for sale or lease by such billboards or advertising signboards.
(Ord. 25 § 28, 1978)
A. 
Every person conducting, managing, or carrying on the business of pawnbroker shall pay the sum of one hundred dollars per year. For the purpose of this section the term pawnbroker shall be construed to mean and include every person conducting, managing or carrying on the business of loaning money, either for him or herself or for any other person, upon any personal property or personal security or purchasing personal property and reselling, or agreeing to resell, such articles to the vendor or other assignees at prices previously agreed upon.
B. 
Nothing contained in this section shall be deemed or construed to apply to the loaning of money on personal property or personal security by any bank authorized to do so under the law of the state.
(Ord. 25 § 29, 1978)
A. 
Every person conducting, managing or carrying on the businesses of shooting galleries or arcades shall pay the sum of one hundred dollars per year.
B. 
For the purpose of this section, the term "arcade" means one general enclosure in which is conducted the business of operating or exhibiting any phonograph, gramaphone, marble and pinball games, talking machine, kinetoscope, biograph, projectoscope, or any other instrument or machine of like character, for the use of which a compensation or fee is charged, and exhibiting, showing, or letting the use of any microscope lung tester, muscle tester, galvanic battery, weighing machine, or machine of like character, for a money consideration.
(Ord. 25 § 30, 1978)
A. 
Every person conducting, managing, carrying on or operating a circus or other similar exhibition shall pay a permit fee of two hundred fifty dollars per day.
B. 
The permit fee provided in this section shall be in addition to all other permits due and payable to the city.
(Ord. 25 § 31, 1978)
Every person owning, operating, managing, or controlling any vending machine, not in conjunction with any business, the property of which is on the tax rolls of the city, and which is coin-operated or slug-operated, shall pay a permit fee of twenty-five dollars per year, plus two dollars for each machine (machine is defined as a single apparatus receiving a coin and dispensing a product) located in the city.
(Ord. 25 § 32, 1978)
Every person owning, operating, managing or controlling any music device, operated by coin or slug, shall pay twenty-five dollars per year for each such device.
(Ord. 25 § 33, 1978)
A. 
Every person owning, operating, managing or controlling any mechanical play or amusement machine which is used, or permitted to be used, by the deposit of a coin in any slot, crevice or other opening, or by the deposit of any plate, disk or slug therein, which said slug, disk or plate may be acquired or purchased from any source whatsoever, shall pay twenty five dollars per year for each such amusement machine.
B. 
The city treasurer shall issue a separate receipt for each such amusement machine, which shall be attached and maintained thereon for the full term for which the receipt is issued.
(Ord. 25 § 34, 1978)
Any person conducting the business of apartment rental shall pay a permit fee of three dollars per unit. "Apartment" means any multiple housing rental property containing three or more housing units. The minimum fee under this section is ten dollars.
(Ord. 25 § 35, 1978)