Chapter 5.04
LICENSES IN GENERAL*
Sections:
5.04.030 Effect on other ordinances.
5.04.050 Branch establishments.
5.04.060 Evidence of doing business.
5.04.080 Application—Contents.
5.04.090 First license—Application.
5.04.110 Deposit required for application.
5.04.130 Investigation and inspection—Procedure.
5.04.140 Investigation and inspection fees.
5.04.160 Suspension of license tax.
5.04.170 Statements not conclusive.
5.04.180 Failure to file statement or corrected statement.
5.04.200 Additional power of collector.
5.04.210 License nontransferable or nonrefundable—Amendment for location change.
5.04.230 Posting and keeping licenses.
5.04.240 License tax—How and when payable.
5.04.250 Penalties for failure to pay license tax.
5.04.260 Basis of license tax.
5.04.270 License tax annual tax increase.
5.04.300 Conviction and imprisonment not relief from tax.
5.04.320 Grounds of revocation.
5.04.330 Penalty for violation.
*Prior ordinance history: Ords. 217, 271, 461 and 558.
5.04.010 Definitions.
(a) “Business,” as used in this chapter, means professions, trades, and occupations and all and every kind of calling whether or not carried on for a profit.
(b) “Canvasser” or “solicitor” means one who travels from house to house or place to place taking orders for sale of goods for future delivery, or for services to be performed in the future. He may or may not take a deposit. It includes one who occupies premises for the sole purpose of exhibiting samples and taking orders for future delivery.
(c) “City,” as used in this chapter, means the city of Cerritos, a municipal corporation of the state of California.
(d) “Collector,” as used in this chapter, means the city officer charged with the administration of this chapter as designated by the city manager.
(e) “Gross receipts,” as used in this chapter, means the total amount of the sale price of all sales and the total amount charged or received for the performance of any act, service or employment of whatever nature it may be, for which a charge is made or credit allowed, whether or not such service, act, or employment is done as a part of or in connection with the sale of materials, goods, wares or merchandise. Included in “gross receipts” shall be all receipts, cash, credits and property of any kind or nature, and any amount for which credit is allowed by the seller to the purchaser without any deduction therefrom on account of the cost of the property sold, the cost of 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 in sales; any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser; and 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.
(f) “Peddler” or “hawker” or “huckster” means one who, whether or not residing locally, travels from house to house or place to place carrying goods and offering them for sale to consumers; without traveling, sells to consumers from any type of vehicle; solicits orders at one time and makes deliveries of the goods so sold at other times. “Hawker” is a peddler who exhibits or cries his wares.
(g) “Person,” as used in this chapter, means all domestic and foreign corporations, associations, syndicates, joint stock corporations, partnerships of every kind, clubs, Massachusetts trusts, business trusts, or common law trusts, societies, and individuals transacting and carrying on any business in the city, other than an employee.
(h) “Sale,” as used in this chapter, includes the transfer, in any manner or by any means whatsoever, of title to property for a consideration; the serving, supplying, or furnishing for a consideration of any property; and a transition whereby the possession of property is transferred and the seller retains the title as security for the payment of the price shall likewise be deemed a sale. The foregoing definitions shall not be deemed to exclude any transaction which is or which, in effect, results in a sale within the contemplation of the law.
(i) “Sworn statement,” as used in this chapter, means an affidavit sworn before a person authorized to take oaths, or a declaration or certification made under penalty of perjury. (Ord. 580 § 1, 1981)
5.04.020 Purpose.
This chapter is enacted for the purpose of raising revenue for municipal purposes by the imposition of a license tax on all business carried on within this city and to regulate certain businesses as required by the public interest. (Ord. 580 § 2, 1981)
5.04.030 Effect on other ordinances.
Persons required to pay a license tax for transacting and carrying on any business under this chapter shall not be relieved from the payment of any license tax for the privilege of doing such business required under any other ordinance of the city, and shall remain subject to the regulatory provisions in this chapter and other ordinances. (Ord. 580 § 3, 1981)
5.04.040 License required.
There are hereby imposed upon the businesses, trades, professions, callings and occupations specified in this chapter license taxes in the amounts hereinafter prescribed, and it shall be 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 said city to do so or without complying with any and all applicable provisions of this chapter. (Ord. 580 § 4, 1981)
5.04.050 Branch establishments.
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 used in connection with and incidental to a business licensed under the provisions of this chapter shall not be deemed to be separate places of business or branch establishments. (Ord. 580 § 5, 1981)
5.04.060 Evidence of doing business.
When any person shall, by use of signs, circulars, cards, telephone book, or newspapers, advertise, hold out, or represent that he is in business in the city, or when any person holds an active license or permit issued by a governmental agency, indicating that he is in business in the city, and such person fails to deny by a sworn statement given to the collector that he is not doing business in the city, after being requested to do so by the collector, then these facts shall be considered prima facie evidence that he is conducting a business in the city. (Ord. 580 § 6, 1981)
5.04.070 Exemptions.
(a) Constitution or Statutes of the United States or of the State of California. Nothing in this chapter shall be deemed or construed to apply to any person transacting and carrying on any business exempt by virtue of the Constitution or applicable statutes of the United States or of the state of California from the payment to municipal corporations of such taxes as are prescribed in this chapter.
(b) Charitable Organizations. The provisions of this chapter shall not be deemed or construed to require the payment of a license fee to conduct, manage, or carry on any business, occupation, or activity, from any institution or organization which is conducted, managed, or carried on wholly for the benefit of charitable purposes or from which profit is not derived, either directly or indirectly, by any individual, firm, or corporation; nor shall any license fee be required for the conducting of any entertainment, concert, exhibition, or lecture on scientific, historical, literary, religious, or moral subjects within the city, whenever the receipts of any such entertainment, concert, exhibition or lecture are to be appropriated to any church or school or to any religious or benevolent purpose; nor shall any license fee be required for the conducting of any entertainment, dance, concert, exhibition, or lecture by any religious, charitable, fraternal, education, military, state, county or municipal organization or association, whenever the receipts of any such entertainment, dance, concert, exhibition or lecture are to be appropriated for the purpose and objects for which such organization or association was formed, and from which profit is not derived, either directly or indirectly by an individual, firm or corporation; provided, however, that nothing in this section shall be deemed to exempt any such organization or association from complying with the provisions of any ordinance of the city requiring a permit from the city council or commission or officer to conduct, manage or carry on any profession, trade, calling or occupation.
(c) Claim for Exemption. Any person claiming an exemption pursuant to this section shall file a verified statement with the collector, stating the facts upon which exemption is claimed.
(d) License. The collector shall, upon a proper showing contained in the verified statement, issue a license to such person claiming the exemption under subsection (b) of this section without payment to the city of the license tax required by this chapter. (Ord. 580 § 7, 1981)
5.04.080 Application—Contents.
Every person required to have a license under the provisions of this chapter shall make application for the same to the collector of the city, and upon payment of the prescribed tax the collector shall issue to such person a license which shall contain:
(1) The name of the person to whom the license is issued;
(2) The business licensed;
(3) The place where such business is to be transacted and carried on;
(4) The date of the expiration of such license; and
(5) Such other information as may be necessary for the enforcement of the provisions of this chapter. (Ord. 580 § 8, 1981)
5.04.090 First license—Application.
Upon a person making application for the first license to be issued hereunder or for a newly established business, in all cases where the amount of license tax to be paid is based upon gross receipts (or average number of persons employed, or number of vehicles used, or number of square feet of space and/or otherwise described in this chapter) such person shall furnish to the collector for his guidance in ascertaining the amount of license tax to be paid by the applicant, a written statement, upon a form provided by the collector, setting forth such information as may be therein required and as may be necessary to properly determine the amount of the license tax to be paid by the applicant.
If the amount of the license tax to be paid by the applicant is based upon the gross receipts (or average number of persons employed, or number of vehicles used in his business, or number of square feet and/or as described in this chapter) he shall estimate the gross receipts (or average number of persons employed, or number of vehicles used in his business or number of square feet and/or as otherwise described in this chapter) during the period of such license, and the license tax for such period shall be finally ascertained and paid in the manner provided by this chapter for the ascertaining and paying of renewal license taxes for other businesses, after deducting from the payment found to be due, the amount paid at the time such first license was issued.
The collector shall not issue to any such person another license for the same or any other business, until such person shall have furnished to him a written statement and paid the license tax as herein required in this chapter. (Ord. 580 § 9, 1981)
5.04.100 Renewal of license.
In all cases, the applicant for the renewal of a license shall submit to the collector for his guidance in ascertaining the amount of the license tax to be paid by the applicant, a written statement, upon a form to be provided by the collector, setting forth such information concerning the applicant’s business during the preceding year as may be required by the collector to enable him to ascertain the amount of the license tax to be paid by the applicant pursuant to the provisions of this chapter. (Ord. 580 § 10, 1981)
5.04.110 Deposit required for application.
The collector shall, by regulation as hereinabove provided for, specify the form and content of license application forms. No application shall be processed unless accompanied by a deposit of the amount of taxes and fees estimated to be required by the collector. Any excess of such deposit over and above the taxes and fees actually required shall be refunded upon the issuance of the license, or, if such license be denied, upon such denial. (Ord. 580 § 11, 1981)
5.04.120 Issuance.
No license shall be issued until all permits required have been approved, all city departments or officers required to investigate said application or inspect the premises or facilities to be occupied or used have approved such issuance, and all taxes and fees due have been paid.
In no instance shall a business license be issued to any unlawful business or to any business that is not expressly listed as, or deemed by the director of community development to be comparable to, a permitted or conditionally permitted use under Title 22 of this code. Any such use shall be considered a prohibited use. (Ord. 937 § 1, 2008: Ord. 580 § 12, 1981)
5.04.130 Investigation and inspection—Procedure.
The city manager shall, from time to time, designate the investigations and inspections required for particular businesses, as generally indicated by the following guides:
(1) The department of community development shall be required to review all applications, other than renewal applications, for compliance with the zoning, subdivision and like provisions of this code.
(2) The building division of the community development department shall review applications involving a change of occupancy of any portion of a building, and in such other circumstances as may involve questions of compliance with city building, electrical, plumbing and other construction codes.
(3) The fire department shall review applications which involve businesses or premises which may constitute substantial fire risks, or any risks of serious danger to human life or property.
(4) The law enforcement agency shall review applications for businesses which affect public morals, involve substantial danger or fraud or deception, pose unusual police problems, may involve the handling or receiving of stolen goods to a higher degree than usual, tend to affect traffic control, involve public assembly, include police type functions, are of a kind which tend to attract or involve undesirable persons, or otherwise substantially affect public safety.
(5) The health department shall be required to review applications for business involving the preparation, storage or sale of food or drink, except in sealed containers.
(6) Other departments, agencies or officers shall review applications when the proposed business poses special problems dealt with by such department, agency or officer.
The city manager may grant exceptions from the requirements of such order, when, in his opinion, its literal application is not required to accomplish the objectives of such requirements and this section. (Ord. 770 § 1 (part), 1996; Ord. 580 § 13, 1981)
5.04.140 Investigation and inspection fees.
Investigation or inspection fees shall be charged for investigation or inspection actually involved as follows:
(1) |
Community development department |
$15.00 |
(2) |
Building division |
15.00 |
(3) |
Fire department |
15.00 |
(4) |
Law enforcement |
|
|
Routine check |
15.00 |
|
Extension check |
20.00 |
(5) |
Others |
|
|
City personnel |
15.00/hour |
|
Outside personnel |
Actual cost to city |
(Ord. 770 § 1 (part), 1996; Ord. 580 § 14, 1981)
5.04.150 Denial of license.
Any license shall be denied for failure to pay the appropriate tax or fees, receive the required permits, receive the required approval, be deemed a lawful business, be listed as or deemed by the director of community development to be comparable to a permitted or conditionally permitted use under Title 22 of this code, or for other good cause.
Any person denied a license shall be fully advised, in writing if requested, of the ground for such denial. (Ord. 937 § 2, 2008: Ord. 580 § 15, 1981)
5.04.155 Unlawful business.
No business license shall be construed as authorizing the conduct of or continuation of any unlawful business or the provision or sale of any service or product that is illegal under the laws of the United States, the laws of the state of California, or any ordinance of the city. Business licenses issued to unlawful businesses or businesses providing or selling illegal services or products under the laws of the United States, the laws of the state of California, or any ordinance of the city, or businesses that provide false information to or mislead the city in obtaining approval of a business license, shall be null and void. This section is declaratory of existing law. (Ord. 937 § 3, 2008)
5.04.160 Suspension of license tax.
The city council may provide for the suspension of any business license tax for such period of time as the city council determines, when in its judgment such suspension of tax is necessary and/or desirable to encourage a business to establish and/or serve the city. (Ord. 580 § 16, 1981)
5.04.170 Statements not conclusive.
No statement 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 collector, his deputies, or authorized employees of the city, who are hereby 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. All licensees, applicants for licenses, and persons engaged in business in the city are hereby required to permit an examination of such books and records for the purpose aforesaid. The information furnished or secured pursuant to this section or Sections 5.04.090 and 5.04.100 shall be confidential. Any unwarranted 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 this chapter. (Ord. 580 § 17, 1981)
5.04.180 Failure to file statement or corrected statement.
If any such person fails to file any required statement within the time prescribed, or if after demand therefor made by the collector he fails to file a corrected statement, the collector may determine the amount of license tax due from such person by means of such information as he may be able to obtain.
In case such a determination is made, the collector shall give a notice of the amount so assessed by serving it personally or by depositing it in a United States Post Office in Los Angeles County, California, postage prepaid, addressed to the person so assessed at his last known address. Such person may within ten days after the mailing or serving of such notice, make application in writing to the collector for a hearing on the amount of the license tax. If such application is made, or if application is not made within the time prescribed, the collector must cause the matter to be set for hearing within fifteen days before the city clerk. The city clerk shall give at least ten days notice to such person of the time and place of hearing in the manner prescribed above for the service of notice of assessment. The council shall consider all evidence produced, and written notice of its findings thereon, which findings shall be final, shall be served upon the applicant in the manner prescribed above for service of notice of assessment. (Ord. 580 § 18, 1981)
5.04.190 Appeal.
Any person aggrieved by any decision of an administrative officer or agency with respect to the issuance or refusal to issue such license may appeal to the council by filing a notice of appeal with the city clerk. The council shall thereupon fix a time and place for hearing such appeal. The city clerk shall give notice to such person of time and place of hearing by serving it personally or by depositing it in a United States Post Office in Los Angeles County, California, postage prepaid, addressed to such person at his last known address. The council shall have the authority to determine all questions raised on such appeal. (Ord. 580 § 19, 1981)
5.04.200 Additional power of collector.
In addition to all other powers conferred upon him, the collector shall have the power, for good cause shown, to extend the time for filing any required statement for a period not exceeding thirty 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 council, to compromise any claim as to amount of license tax due. (Ord. 580 § 20, 1981)
5.04.210 License nontransferable or nonrefundable—Amendment for location change.
No license issued pursuant to this chapter shall be transferable or refundable; provided, that where a license is issued authorizing a person to transact and carry on a business at a particular place, such license may upon application therefor and paying a fee of fifteen dollars have the license amended to authorize the transacting and carrying on of such business under said license at some other location to which the business is or is to be moved provided the business remains substantially the same. (Ord. 580 § 21, 1981)
5.04.220 Duplicate license.
A duplicate license may be issued by the collector to replace any license previously issued hereunder which has been lost or destroyed, upon the licensee filing an affidavit attesting to such fact, and at the time of filing such affidavit, paying to the collector a duplicate license fee of fifteen dollars. (Ord. 580 § 22, 1981)
5.04.230 Posting and keeping licenses.
All licenses must be kept and posted in the following manner:
(1) 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.
(2) Any licensee transacting and carrying on business but not operating at a fixed place of business in the city and having no fixed place of business outside the city shall keep the license upon his person at all times while transacting and carrying on such business. (Ord. 580 § 23, 1981)
5.04.240 License tax—How and when payable.
Unless otherwise specifically provided, all annual license taxes, under the provisions of this chapter, shall be due and payable in advance on the expiration of the previous license, or on the date the business operation commences, and shall be for the period of one year. (Ord. 580 § 24, 1981)
5.04.250 Penalties for failure to pay license tax.
For failure to pay a license tax when due, the collector shall add a penalty of ten percent of said license tax on the first day of each month after the due date thereof, providing that the amount of such penalty to be added shall in no event exceed one hundred percent of the amount of the license tax due. (Ord. 580 § 25, 1981)
5.04.260 Basis of license tax.
Every person transacting and carrying on the businesses enumerated in this section shall pay an annual license tax in dollars as follows:
ADVERTISING: |
|
|
Handbills |
$240.00 |
or $24.00 |
per day |
|
|
Office |
59.00 |
|
AGRICULTURE: |
|
|
|
Dairies |
|
|
|
10 head of cattle |
12.00 |
|
|
Over 10 head of cattle |
10.00 |
plus 50′ for each head over 10 |
Chicken farms |
|
|
|
|
250 to 1,000 laying hens |
12.00 |
|
|
Over 1,000 laying hens |
12.00 |
plus $8.00 for each additional 1,000 hens or portion thereof |
Farming (vegetables, fruits or nursery stock) |
|
|
|
|
|
||
|
5 to 10 acres of row crops |
4.00 |
|
|
Over 10 acres of row crops |
24.00 |
plus $1.00 per acre in excess of ten |
AGRICULTURE RELATED BUSINESS: |
|||
Auction sales yards |
191.00 |
|
|
Cow dealers |
96.00 |
|
|
Cattle feed yards |
|
|
|
|
10 to 20 head of cattle |
12.00 |
|
|
Over 20 head of cattle |
12.00 |
plus 30′ for each head over 20 |
Dairy sprayer |
59.00 |
|
|
Egg distributor |
96.00 |
|
|
Fertilizer plants |
120.00 |
|
|
Fertilizer hauler and stockpiler hauler |
59.00 |
|
|
Stockpiler |
59.00 |
|
|
Hay, grain and feed dealers |
59.00 |
|
|
Horse dealers (bought, sold, traded) |
120.00 |
|
|
Horse stabling (boarding, |
120.00 |
|
|
stabling, feeding, caring) |
|
|
|
Horses for hire (rent, lease) |
|
|
|
|
1 to 25 head of horses |
59.00 |
|
|
26 to 75 head of horses |
120.00 |
|
|
Over 75 head of horses |
240.00 |
|
AMUSEMENT FACILITIES AND DEVICES: |
||
|
Billiard tables |
|
|
Bowling machines |
|
|
Juke boxes |
|
|
Mechanical game devices of any kind |
|
|
Pinball machines |
|
|
Pool tables |
|
|
Shuffleboard tables |
|
|
Similar devices |
|
For each of the devices in the foregoing category |
12.00 |
|
Rinks, ranges and courses: |
|
|
|
Ice or roller skating rink |
120.00 |
|
Shooting gallery |
120.00 |
|
Golf course |
120.00 |
|
Miniature golf course |
120.00 |
|
Golf driving range |
120.00 |
|
Archery range |
120.00 |
|
Go-kart, bicycle or similar |
120.00 |
|
courses |
|
|
Similar facilities |
120.00 |
AUTOMOBILE AGENCIES: |
|
New car agency (includes trucks) |
479.00 |
Used car agency |
359.00 |
Automobile rental agency |
359.00 |
AUTOMOBILE REPAIR: |
|
Body and fender shop |
$120.00 |
Mechanical repair |
96.00 |
Paint shops |
96.00 |
Dismantling |
120.00 |
BINGO GAMES: |
|
Bingo license |
50.00 |
License amendment fee |
25.00 |
Bingo manager license |
25.00 |
BOARDING FACILITIES: |
||
Apartments |
|
|
|
Under 100 units |
59.00 |
|
Over 100 units |
359.00 |
Hotels |
359.00 |
|
Motels |
359.00 |
|
Rooms for rent |
59.00 |
CONTRACTORS: |
||
General |
179.00 |
or 75.00 per quarter (short term) |
Subcontractors |
120.00 |
or 50.00 per quarter (short term) |
ENTERTAINMENT: |
|
Bowling alleys |
479.00 |
Dance halls |
479.00 |
Billiards parlors |
240.00 |
Night clubs |
479.00 |
Theaters |
598.00 |
Others, circus, carnival, etc. |
479.00 |
FORTUNETELLING: |
79.00 |
HOME OCCUPATION: |
|
Retail/professional: |
25.00 |
Business operated as a hobby for the proprietor |
0.00 |
HOSPITALS: |
|||
(Includes convalescent, |
|
|
|
homes for aged, etc.) |
|
|
|
General hospitals |
240.00 |
|
|
|
1 to 100 beds |
240.00 |
|
|
Over 100 beds |
240.00 |
plus $2.00 for additional bed over 100 |
Ambulance service |
$59.00 |
plus $11.00 for each vehicle in excess of one |
HOSPITAL — ANIMAL: |
|
Animal hospitals, kennels (dog and cat) |
120.00 |
Boarding facilities (animals) not owned by licensee) |
120.00 |
Breeding facilities (breeding-bought-sold-traded) |
120.00 |
Boarding facilities (animals owned by licensee) |
598.00 |
MANUFACTURING: |
|
|
|
Manufacturing |
|
|
|
Manufacturing — General |
|
|
|
Manufacturing — Special |
|
|
|
Fabricating |
|
|
|
Processing |
|
|
|
Assembling |
|
|
|
Handling |
|
|
|
Warehousing/storing |
|
|
|
Packaging |
|
|
|
|
1 — 4 employees |
75.00 |
|
|
5 — 10 employees |
100.00 |
|
|
11 — 14 employees |
225.00 |
|
|
15 — 20 employees |
350.00 |
plus $2.00/ employee in excess of 30 |
PARKING FACILITIES: |
|||
Cars, trucks |
|
|
|
|
1 to 50 spaces |
59.00 |
|
|
Over 50 spaces |
59.00 |
plus $1.00 for each space over 50 |
PETROLEUM PRODUCTS: |
96.00 |
PROFESSIONS — NOT EMPLOYEES: |
||
Attorneys |
|
|
Doctors |
|
|
Dentists |
|
|
Psychiatrists |
|
|
Others: |
|
|
|
Accountants, architects, engineers, tutor/counselor, etc. |
59.00 |
REAL ESTATE: |
|
Broker-owner/employing broker |
|
(office inside of city) |
|
Broker-owner/employing broker (office outside of city) |
$59.00 |
Less the 25% of gross receipts within the city in the previous year |
30.00 |
26-100% of gross receipts within the city in the previous year |
59.00 |
Appraisers |
59.00 |
Escrow services |
59.00 |
RETAIL ESTABLISHMENTS: |
||
Food and drink |
|
|
|
Carry-out food |
96.00 |
|
Coffee shops |
96.00 |
|
Restaurant (nonliquor) |
240.00 |
|
Restaurant (liquor) |
359.00 |
RETAIL: |
||
Grocery stores |
|
|
|
Up to 2,500 square feet |
120.00 |
|
Up to 7,500 square feet |
240.00 |
|
Up to 15,000 square feet |
359.00 |
|
Up to and over 15,000 square feet |
479.00 |
|
Drive-in grocery and dairy |
59.00 |
|
Liquor store |
240.00 |
SALES AND BUSINESS: |
|||
Retail stores |
|
|
|
|
Up to 2,500 square feet |
59.00 |
|
|
Over 2,500 square feet, but |
59.00 |
plus $2.00 |
|
less than 100,000 square feet |
|
for each additional 100 square feet over 2,500 square feet |
|
Over 100,000 square feet |
2,872.00 |
|
|
Other retail establishments |
120.00 |
|
|
General office use |
59.00 |
|
|
Wholesale |
120.00 |
|
SERVICE: |
||
Animal grooming parlor |
59.00 |
|
Barbershops |
59.00 |
|
Beauty shops |
59.00 |
|
Cleaners |
59.00 |
|
Disposal services (includes |
$240.00 |
|
trash) |
|
|
Laundromats (coin-op type) |
59.00 |
|
Stations, service |
96.00 |
|
Tow service |
59.00 |
plus $12.00 for each vehicle in excess of one |
Delivery service |
59.00 |
plus $12.00 for each vehicle in excess of one |
Catering |
59.00 |
plus $12.00 for each vehicle in excess of one |
Diaper service |
59.00 |
plus $12.00 for each vehicle in excess of one |
Landscaping |
120.00 |
|
Gardeners |
59.00 |
|
Patrol, private |
59.00 |
plus $12.00 for each employee in excess of one |
Schools, trade (profit making, private) |
160.00 |
|
Other service |
59.00 |
|
TELEVISION SERVICE: |
||
|
15.00 |
per subscriber |
TRANSPORTATION: |
|
Bus service |
59.00 |
Taxicab service |
59.00 |
OTHER: |
240.00 |
|
SOLICITORS: |
34.00 |
|
Itinerant or transient merchant or vendor, peddler, hawker, huckster, canvasser, solicitor, photograph or book agent, or like business (employees of licensees excluded), (agents covered by a principal solicitor’s license excluded from tax but license required) |
|
|
Principal solicitor and his registered agents (person having nonemployed agents as itinerant or transient merchants, vendors, peddlers, hawkers, hucksters, canvassers, solicitors or the like), license if required |
$460.00 |
plus $7.00 for each agent |
Person not having an established place of business in the city, and having employees engaged in such business in the city |
57.00 |
plus $23.00 for each employee |
(Ord. 811 § 1, 1999; Ord. 759 § 1, 1996; Ord. 645 § 3, 1986; Ord. 637 § 1, 1985; Ord. 619 § 2, 1983; Ord. 580 § 26, 1981)
5.04.270 License tax annual tax increase.
On July 1st of each year, said rate or fee schedule shall be increased by an amount determined by applying to said schedule the percentage increase in the Consumer Price Index (CPI) for the Los Angeles/Long Beach/Anaheim Schedule for all urban consumers, for in excess of all items as established by the Bureau of Labor Statistics for the twelve months ending March 31st of each year. Rates thereby established shall not exceed ten percent in any one year and shall be rounded to the nearest dollar. (Ord. 580 § 27, 1981)
5.04.280 Enforcement.
It is the duty of the collector, and he is hereby directed to enforce each and all the provisions of this chapter. The collector, in the exercise of the duties imposed upon him hereunder, and acting through his 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 this chapter have been complied with. The collector and each and all of his assistants and any police officer shall have the power and authority to enter, upon obtaining an inspection warrant therefor, 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 theretofore issued, in his possession or under his control, who wilfully fails to exhibit the same upon demand, shall be guilty of a misdemeanor and subject to the penalties provided for by the provisions of this chapter. It shall be the duty of the collector and each assistant to cause a complaint to be filed against any and all persons found to be violating any of said provisions. (Ord. 580 § 28, 1981)
5.04.290 License a debt.
The amount of any license tax and penalty imposed by the provisions of this chapter shall be deemed a debt to the city and any person carrying on any business without first having procured a license from said city so to do shall be liable to an action in the name of said city in any court of competent jurisdiction, for the amount of license tax and penalties imposed on such business. (Ord. 580 § 29, 1981)
5.04.300 Conviction and imprisonment not relief from tax.
The conviction and imprisonment of any person for engaging in any business without first obtaining a license to conduct such business shall not relieve such person from paying the license tax to conduct such business, nor shall the payment of any license tax prevent a criminal prosecution for the violation of any of the provisions of this chapter. 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. (Ord. 580 § 30, 1981)
5.04.310 Right to revoke.
Every license granted under this chapter or any section thereof is granted and accepted by all parties with the express understanding that the council may hold a public hearing, notice of the time and place of which shall be given to the licensee, and that if, after such hearing, the council finds that any grounds for revocation exist, the council may revoke or suspend such license, and that pending such hearing and decision the council may suspend such license for not more than sixty days. (Ord. 580 § 32, 1981)
5.04.320 Grounds of revocation.
A license may be revoked on any one or more of the following grounds:
(1) Any facts exist upon which a denial of such license would be authorized;
(2) The licensee, or any agent or employee of the licensee, has violated, or has been convicted of violating any of the terms of this chapter, of any regulation imposed pursuant thereto, or of any law, statute, rule, order or regulation of the state now, or hereafter, in force regulating the occupation or other activity for which the license was issued;
(3) The licensee obtained the license by fraudulent misrepresentation. (Ord. 580 § 33, 1981)
5.04.330 Penalty for violation.
Any person violating any of the provisions of this chapter, or knowingly or intentionally misrepresenting to any officer or employee of this city any material fact in procuring the license or permit herein provided shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be punishable as provided in Section 1.08.020. (Ord. 580 § 31, 1981)