Chapter 5.04 BUSINESS LICENSE

(1) Average Number of Employees. In determining the number of employees for the purpose of fixing the amount of business tax due under this definition, the employer shall file a sworn statement stating the number of employees earning wages during the pay period ending nearest the fifteenth day of each month as shown by Form DE 3 of the State of California, Department of Employment, or other form which may hereafter be adopted for reporting payments due under the Unemployment Insurance Act for each month of the previous fiscal year, adding the same and dividing by 12. If the employer has been in business less than one year, he may use the average number of employees as shown by said form for the last quarter.

(2) “Business” means and includes professions, trades, occupations and all and every kind of calling, whether or not carried on for profit.

(3) “Business tax” or “business license tax” means the privilege tax imposed upon persons engaged in the businesses or occupations described in this chapter for the privilege of engaging in such businesses or occupations within the City.

(4) “Conduct” or “carry on” means and includes engaging in, carrying on, owning, maintaining, managing or operating any business, trade, art, profession, calling, employment or occupation or any commercial, industrial or professional pursuit or vocation.

(5) “City” means the City of Norco, a municipal corporation of the State.

(6) “Collector” means the City Clerk, or other City official charged by the City Manager with the administration of the provisions of this chapter.

(7) “Employee” means any person engaged in the operation or conduct of any business, whether as owner, member of owner’s family, partner, agent, manager, solicitor and any or all other persons employed or working in such business.

(8) “Gross receipts” means and includes the total earnings or revenue of a business as defined in this section prior to deductions for expenses or taxes.

(9) “Gross receipts year” means the time period from April 1st of the preceding year to March 31st of the present year.

(10) “Person” means and includes all domestic and foreign corporations, associations, joint venture, syndicates, joint stock corporations, partnerships of every kind, clubs, businesses, common law trusts, societies and individuals transacting and carrying on any business in the City other than as an employee.

(11) “Sale” means and includes the transfer, in any manner or by any means whatsoever, of title to property for a consideration of any property; and a transaction whereby the possession of property is transferred and the seller retains the title as security for the payment of the price. Such definition shall not be deemed to exclude any transaction which is or which, in effect, results in a sale within the contemplation of law.

(12) “Sworn statement” means an affidavit sworn to before a person authorized to take oaths, or a declaration for certification made under penalty of perjury. (Ord. 511 2 (part), 1984)

5.04.030 Other revenue ordinances.

Persons required to pay a license fee for carrying on any business under this chapter shall not be relieved from the payment of any license fee for the privilege of doing such business required under any other ordinance of the city, and shall remain subject to the regulatory provisions of other ordinances. (Ord. 511 2 (part), 1984)

5.04.040 Past actions and obligations previously accrued.

Neither the adoption of this chapter nor its superseding of any portion of any other ordinance of the City shall in any manner be construed to affect prosecution for violation of any other ordinance committed prior to the effective date of the ordinance codified herein, nor be construed as a waiver of any license or any penal provision applicable to any such violation nor be construed to affect the validity of any bond or cash deposit required by any ordinance to be posted, filed or deposited, and all rights and obligations thereunto appertaining shall continue in full force and effect. (Ord. 511 2 (part), 1984)

5.04.060 License required.

It is unlawful for any person to carry on any business, trade, profession, calling, or occupation in the City without first having procured a license to do so and without complying with any and all applicable provisions of this chapter set forth in zoning, planning and building code and including the issuance of a certificate of occupancy for commercial businesses. The provisions of this section shall not be construed to require any person to obtain a license prior to doing business within the City if such requirement conflicts with applicable laws of the United States or of the State. Persons not so required to obtain a license prior to doing business within the City shall nevertheless be liable for the payment of the taxes imposed by the provisions of this chapter. (Ord. 978, 2014; Ord. 511 2 (part), 1984)

5.04.070 License—Application Fee.

Application for a business license shall be made as provided for in this Chapter 5.04 and shall be accompanied by such fee as has been established by resolution of the City Council, which fee shall be used to defray the City’s expenses in processing the application. (Ord. 610, Sec. 1, 1990)

5.04.080 License application and statements.

Upon making application for the first license to be issued pursuant to the provisions of this chapter or for a newly established business, the applicant shall furnish to the collector, setting forth the following information:

(1) The exact nature or kind of business for which a license is requested;

(2) The place where such business is to be carried on, and if the business is not to be carried on at any permanent place of business, the place of residence of the owner of such business;

(3) In the event the application is made for the issuance of a license to a person doing business under a fictitious name, the name and place of residence of the person owning the business;

(4) In the event the application is made for the issuance of a license of a corporation or a partnership, the names and places of residence of the officers or partners thereof;

(5) In all cases where the amount of license tax is to be measured by gross receipts, such information as may be required and as may be necessary to determine the amount of the license tax to be paid by the applicant; and

(6) In all cases where the amount of business tax to be paid is measured by number of employees, such information as may be therein required and as may be necessary to determine the amount of the business tax to be paid by the applicant; and

(7) Further information which the collector may reasonably require to enable him to issue the type of license applied for. (Ord. 511 2 (part), 1984)

5.04.085 Misrepresentation.

No person shall knowingly or intentionally misrepresent to any officer or employee of the City any material fact in procuring the licenses provided for in this chapter. (Ord. 511 2 (part), 1984)

5.04.090 License issuance—Format.

(a) Every person required by the provisions of this chapter to have a license shall make application for such license to the collector, as provided in this chapter, and upon the payment of the prescribed license tax, and upon complying with all regulations of Section 5.04.060, the collector shall issue to such person a license which shall contain the following information:

(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 carried on;

(4) The date of the expiration of such license;

(5) Such other information as may be necessary for the enforcement of the provisions of this chapter.

(b) The collector shall have the power, for good cause shown, to extend the time for filing any required sworn statement for a period not exceeding 30 days, and in such case to waive any penalty that would otherwise have accrued.

(c) 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 the collector the sworn statement and paid the license tax required by the provisions hereof. (Ord. 978, 2014; Ord. 511 2 (part), 1984)

5.04.100 License issuance—Appeals—Hearings.

(a) Appeals—Filing. Any person claiming to be aggrieved by a decision of the collector with respect to the issuance, renewal or refusal to issue or renew the license required by the provisions of this chapter may appeal to the City Council by filing a written notice of appeal with the City Clerk. The appellant shall state in the notice the factual and legal grounds, if any, in support of his appeal.

(b) Hearings—Notice. The City Clerk shall thereupon fix the time and date for the City Council’s hearing such appeal, which date shall not be earlier than 10 days from the date the notice of appeal was filed. The Clerk shall give notice to such person of the time, date and place of the hearing by serving him personally or by depositing the notice in the United States Post Office at Norco, California, postage prepaid, addressed to such person at his last known address.

(c) Hearings—Determinations. The City Council shall hear the appellant and the collector. It may hear any other person. After the hearing is concluded, the City Council shall determine the appeal, and such determination is final. No such determination shall conflict with any substantive provision of this chapter. (Ord. 511 2 (part), 1984)

5.04.110 Branch establishments.

A separate license shall be obtained for each location in the City where a particular business is or is to be carried on. A separate license shall be obtained for each separate type of business operating at the same location in the City. Each such license shall authorize the licensee to carry on only the business licensed thereby at the location or in the manner designated in such license; provided, however, warehouses, storage yards and distributing plants used in connection with and incidental to a business licensed pursuant to the provisions of this chapter shall not be deemed to be separate locations of a single business or a separate type of business; and provided further, any person conducting two or more different types of business at the same location and under the same management, or at different locations, but which businesses have a single or integrated system of bookkeeping and financial records, may, at his option, pay only one tax calculated on the average number of employees of all such businesses, except that a license tax no less than $45.00 for each location or type of business shall be paid upon the issuance of the license. (Ord. 511 2 (part), 1984)

5.04.120 License—Duplicates.

A duplicate license may be issued by the collector to replace any license previously issued pursuant to the provisions of this chapter and which license has been lost or destroyed upon the licensee filing a statement of such fact and, at the time of filing such statement, paying to the collector a duplicate license fee as specified in the adopted fee resolution. (Ord. 1068 Sec. 1, 2021; Ord. 511 2 (part), 1984)

5.04.125 Unexpired licenses heretofore issued.

Where a license for revenue purposes has been issued to any business by the City and the tax therefor under the provisions of any ordinance heretofore enacted and the term of such license has not expired, then the license tax prescribed for the business by this chapter shall not be payable until the expiration of the term of such unexpired license. (Ord. 511 2 (part), 1984)

5.04.130 License—Renewal.

In all cases the applicant for the renewal of the license required by the provisions of this chapter shall submit to the collector for his guidance in ascertaining the amount of the license tax to be paid by the applicant a sworn statement in the format designated by the collector, setting forth such information concerning the applicant’s business during the preceding year or gross receipts year as may be required by the collector to enable him to ascertain the amount of the license tax to be paid by such applicant. (Ord. 511 2 (part), 1984)

5.04.140 License—Nontransferable—Exceptions.

No license issued pursuant to the provisions of this chapter shall be transferable; provided, however, a transfer, whether by sale or otherwise, to another person under such circumstances that the real or ultimate ownership after the transfer is substantially similar to the provisions of this section. For the purposes of this section, stockholders, bondholders, partnerships or other persons holding an interest in a corporation or other entity, defined in Section 5.04.020 to be a person, shall be regarded as having the real or ultimate ownership of such corporation or other entity. (Ord. 511 2 (part), 1984)

5.04.141 Licenses—Change of location—Fees.

Where a license is issued authorizing a person to carry on a business at a particular place, such licensee may, upon application therefor and paying a fee as specified in the adopted fee resolution, have the license amended to authorize the carrying on of such business under such license at some other location to which the business is, or is to be moved. (Ord. 1068 Sec. 1, 2021; Ord. 511 2 (part), 1984)

5.04.150 License—Posting and keeping.

(a) Any licensee carrying on a 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 conducted.

(b) Any licensee carrying on a business, but not operating at a fixed place of business in the City, shall keep the license upon his person at all times while carrying on the business for which such license is issued. (Ord. 511 2 (part), 1984)

5.04.160 Issuance of licenses.

The collector shall prepare and issue all licenses required by the provisions of this chapter and collect the license fees therefor. He shall keep a record of all licenses applied for, issued, revoked or reinstated. (Ord. 511 2 (part), 1984)

5.04.165 License—Businesses otherwise prohibited.

The payment of a business tax required by the provisions of this chapter, and its acceptance by the City and the issuance of a license to any person shall not entitle the holder thereof to carry on any business unless he has complied with all the requirements of this code and all other applicable laws, nor to carry on any business in any building or on any premises designated in such license in the event such building or premises is situated in a zone or locality in which the conduct of such business is in violation of any law. Under the circumstances named in this section, the fees paid shall not be refundable. (Ord. 511 2 (part), 1984)

5.04.170 Annual license—Terms.

(a) Unless otherwise specified, annual business licenses existing on July 1st of any year, shall expire on June 30th of the following year. The fee for such licenses shall be due and payable in advance on the thirty-first day of July of each year.

(b) For businesses taxed by gross receipts, the license fee for a given annual term shall be based upon the gross receipts during the previous gross receipts year.

(c) Businesses that commence on or between July 1st and December 31st of the same calendar year shall pay the full fee for the current license term.

(d) Businesses that commence on or between January 1st and May 31st of the same calendar year shall pay one-half of the full fee for the current license term.

(e) Businesses that commence during the month of June shall pay the full license fee. The license shall be valid until June 30th of the following calendar year. (Ord. 511 2 (part), 1984)

5.04.173 Monthly and daily flat rate licenses—Terms.

Except as otherwise provided in the chapter, license taxes, other than annual license taxes imposed by the provisions of this chapter shall be due and payable in advance as follows:

(1) Monthly flat rate taxes on the first day in which any said business subject to such is commenced in the City and every renewal shall be due and payable in advance on the first day of every succeeding month; provided, however, that any portion of a month shall be deemed a whole month.

(2) Daily flat rate taxes in advance of the day in which any said business subject to such tax is commenced in the City and each day in advance thereafter provided any portion of a day shall be deemed a whole day. (Ord. 511 2 (part), 1984)

5.04.180 License taxes—Penalties.

(a) The business license tax payable by a person commencing business in the City becomes delinquent immediately upon commencement of the business and the person’s failure to pay the tax before or on the business commencement date. Upon the failure and delinquency there is imposed a penalty equal to one hundred percent of the license tax due and owing.

(b) If a person who operates a business in the City for which an annual license tax has previously been paid fails to pay his annual license tax on or before July 31st, the collector shall add a penalty of twenty-five percent of such license tax on August 1st, and an additional penalty of twenty-five percent shall be added the first day of each month thereafter, that such tax remains unpaid, provided that the amount of such penalty to be added shall in no event exceed one hundred percent of the amount of the license tax originally due.

(c) An additional penalty shall be added to the amount of a delinquent license tax and the previous penalty thereon equal to the costs incurred by the City in collecting a delinquent business license tax. (Ord. 511 2 (part), 1984)

5.04.190 License taxes—Overpayment—Refunds.

No refund of an overpayment of taxes imposed by the provisions of this chapter shall be made in whole or in part unless a claim for a refund is filed with the collector within a period of one year from the expiration date of the licensed period for which the refund is sought. All such claims for a refund must be submitted in writing in the manner specified by the collector. Upon the filing of such claim and when he determines that an overpayment has been made, the collector may refund the amount overpaid. (Ord. 511 2 (part), 1984)

5.04.191 License taxes—Terminated businesses.

No refund of license fees received shall be made due to the termination of operations of a business in the City during the current license term. (Ord. 511 2 (part), 1984)

5.04.200 License taxes—Exemptions.

(a) Gross Receipts—Specified. Whenever a person carries on a business subject to a tax measured by his gross receipts, only those gross receipts which are directly attributable to the business operated and engaged in within the City shall be included within the measure of the tax. When, by reason of the provisions of the Constitution of the United States or the State Constitution, the measure of tax based on the gross receipts can not be enforced without there being an apportionment thereof according to the amount of business conducted by the person within the City or in the state of California, as the case may be, the collector may make such rules and regulations for the apportionment of the gross receipts and fixing the tax thereon as are necessary or desirable to overcome the constitutional objections. The rules and regulations shall avoid taxation of significant extra-territorial values and provide a measure of taxation fairly apportioned to the quantum of business actually done in the City.

In establishing the rules and regulations, the collector shall consider the following principles enunciated by the California Courts:

(1) Unapportioned gross receipts may not be taxed if the receipts are derived from the wholesale sale of goods delivered from a point within the City to retail sellers outside the City;

(2) Any business which involves the manufacturing and selling, or handling and selling, or assembly and selling, or storage, handling and selling, or processing and selling, may be taxed upon the unapportioned total gross receipts from the sale of such manufactured, assembled, handled, stored and handled, and processed goods, wherever the sales are made as to those goods wholly manufactured, handled, stored and handled, assembled or processed in the City;

(3) Unapportioned gross receipts may not be taxed if the receipts are derived from the wholesale sale of products manufactured outside of the City and shipped into the City to persons for delivery pursuant to orders from such goods as placed in the City;

(4) Unapportioned gross receipts may not be taxed if the receipts are derived from any sale of goods from an outlet outside the city to customers within the city after orders for the goods had been solicited in the city but the consummation of the sales transactions had been made outside of the city;

(5) Unapportioned gross receipts may not be taxed if the receipts are derived from the wholesale sale of goods manufactured outside of the city and delivered to dealers or retail sellers outside of the city pursuant to orders for such as placed in the city.

(b) Interstate Commerce.

(1) None of the license taxes provided for herein shall be so applied as to occasion an undue burden upon interstate commerce or be violative of the equal protection and due process clauses of the Constitution of the United States and the state.

(2) In the event a license tax is believed by a licensee or applicant for a license to place an undue burden upon the interstate commerce or be violative of such constitutional clauses, he may apply to the collector for an adjustment of the tax. Such application may be made before, at or within six months after payment of the prescribed license tax. The applicant shall, by sworn statement and supporting testimony, show his method of business, the gross volume or estimated gross volume of business, and such other information as the collector may deem necessary in order to determine the extent, if any, of such undue burden or violation. The collector shall then conduct an investigation, and after having first obtained the written approval of the city attorney, shall fix as the license tax for the applicant, an amount which is reasonable and nondiscriminatory, or if the tax has already been paid, shall order a refund of the amount over and above the license tax so fixed. In fixing the license tax to be charged, the collector shall have the power to base the license tax upon a percentage of gross receipts or any other measure which will assure that the license tax assessed shall be uniform with that assessed on the business of like nature; provided, however, the amount assessed shall not exceed the license tax provided herein.

(1) The provisions hereof shall not be deemed or construed to apply to any person carrying on any business exempt by virtue of the Constitution or applicable laws of the United States or of the state from the payment of the taxes provided for herein.

(2) Any person claiming an exemption pursuant to the provisions of this section shall file a sworn statement with the collector stating the facts upon which an exemption is claimed. In the absence of such statement substantiating the claim, such person shall be liable for the payment of the taxes imposed by the provisions thereof. The collector, upon a proper showing contained in the sworn statement, shall issue a license to such person claiming such exemption without payment to the city of the license tax required by the provisions hereof. The applicant shall, by sworn statement and supporting testimony, show his method of business, the gross volume or estimated gross volume of business, and such other information as the collector may deem necessary in order to determine the extent, if any, of such undue burden or violation.

(3) The collector, after giving notice and a reasonable opportunity for a hearing to a licensee, may revoke any license granted pursuant to the provisions of this section upon information that the licensee is not entitled to the exemption as provided in this section.

(d) Charitable Organizations. The provisions hereof shall not be deemed or construed to require the payment of a tax to carry on any business, occupation or activity of any institution or organization conducted wholly for the benefit of charitable purposes and from which profit is not derived, either directly or indirectly, by any person.

(e) Public Utilities Under Franchise. Any public utility operating in the city under a franchise from the city or applicable therein, and who makes franchise payments thereunder, is subject to the provisions of this chapter only to the extent it engages in retail merchandising not covered by the franchise in the city.

(f) Farmers and Ranchers. The provisions of this chapter shall not be deemed or construed to require the payment of a license tax by farmers or ranchers to carry on any business, occupation, or activity selling edible agricultural or horticultural produce, dairy products, livestock, poultry products, fish, fowl or animals actually produced or raised on their farm, ranch or property, except when such sales are made at any established sales stand or business establishment.

(g) Carriers Regulated by the Public Utilities Commission. The provisions of this chapter shall not apply to any express corporation, freight forwarder, motor transportation broker, or person or corporation, owning or operating motor vehicles in the transportation of property for hire upon the public highways, under the jurisdiction of the Public Utilities Commission of the state of California.

(h) Certain Teachers. The provisions of this chapter shall not require the payment of a business tax for the teaching of musical, artistic or educational subjects when the following conditions exist:

(1) The teaching is done at the residence of the teacher or at the residence of the pupil;

(2) The teacher employs no assistants, does not display an advertising sign at the residence, and does not make a general practice of selling merchandise in connection with the teaching.

(i) Religious Organizations. No provision in this chapter shall be so construed as to require that any minister, priest or other official of a religious organization or body shall be required to obtain a license or permit under this chapter, as a prerequisite to conducting religious services or rites, or as a prerequisite to soliciting membership in or participation in any religious cause, ceremony or rite, or as a prerequisite to soliciting funds for religious or charitable purposes. Compliance with Chapter 5.16 Solicitation shall be required.

(j) Specified Activities. No license fee shall be required for the conducting of any entertainment, concern, exhibition or lecture on scientific, historical, literary, religious or moral subjects within the city whenever the receipts of any such entertainment, concern, 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 to be paid for the conducting of any political activity or any entertainment, automobile or horse races, fair, show, dance, concern, exhibition or lecture by any religious, charitable, fraternal, educational, recreational, cultural, military, state, county or municipal organization or association whenever the receipts of any such entertainment 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 any individual.

(k) The provisions of this chapter, shall not be deemed or construed to require the payment of a license fee by any person under eighteen years of age in order to conduct, manage or carry on any business activity on a part-time basis whereby such person devotes less than thirty hours per week to such business.

(l) The provisions of this chapter shall not be deemed to require the payment of a license fee by any person to engage in a part-time hobby, occupation or activity in any calendar year in which such person has accrued receipts, meaning value received and accounts receivable, that are less than one thousand dollars, arising from such hobby, activity or occupation. (Ord. 511 2 (part), 1984)

5.04.201 License tax unless otherwise specified.

Each person transacting and carrying on a business not specifically named elsewhere, at a fixed place of business within the city shall pay an annual license tax of forty-five dollars which covers one employee as defined in Section 5.04.020 plus ten dollars for each additional employee. (Ord. 511 2 (part), 1984)

5.04.202 License taxes—Flat rates.

Every person who carries on the following business activities within the city shall pay a license tax based upon the rates and in the classifications set forth below:

(1) Advertising by Public Address. Advertising merchandise by the use of music, entertainment, speech, public address or other device, or in a loud manner, in or upon any public street, alley or any other public place, doorway, unenclosed room, or building, or upon a vacant lot or parcel of land, or advertising, announcing or broadcasting by mechanical means or word of mouth from any vehicle by means of an amplifier, phonograph, loud-speaker, microphone, broadcasting radio, or any device for public address upon the public streets or public grounds in the City: $20.00 per day.

(2) Auctioneer. Every person conducting the business of auctioneer within the City shall pay a license tax of $400.00 annually or $100.00 daily.

(3) Bankrupt, Closing-out and Similar Sale. Every person carrying on a business which is represented as a bankrupt, closing-out, insolvent, assignee, adjusters, trustees, executors, administrators, receivers, wholesalers, jobber and similar sales within the City shall pay a license tax of $100.00 per month. It shall be unlawful for any person to advertise or conduct any sale of merchandise, at retail, which sale is represented as a bankrupt, insolvent, assignee, adjusters, trustees, executors, administrators, receivers, wholesalers, jobbers, manufacturers, closing-out, liquidation, closing stock, fire or water damage sale, or any other sale which is by representation or advertisement intended to lead the public to believe that the person conducting such sale is selling out or closing out the merchandise of any business for less than the current or going retail price thereof in the City without first filing with the collector the inventory of all goods to be sold and obtaining from him a license to do so. Such license shall be known as a closing-out sale license.

(4) Billboard. Every person conducting the business of advertising and displaying with billboards within the City shall pay a license tax of $100.00 annually for the first billboard. Each additional billboard: $50.00 annually.

(5) Catering, Mobile Food or Entertainment Facility, Photography, Balloon/Candy Sales, Etc. Every person conducting business intermittently, for special events such as weddings, parades, banquets, fundraisers or carnivals, shall pay a license fee of $10.00 per day when such business is conducted.

(6) Christmas Tree, Greens or Card Sales. Sale of Christmas trees, holly, berries, cards or other seasonal items shall pay a license tax of $25.00 per season, except where business is conducted in connection with another regularly established place of business for which a license has been issued, or is conducted by and solely for the benefit of a charitable or nonprofit organization.

(7) Contractors.

(A) General engineering, building contractors, and specialty contractors as defined in Sections 7056, 7057 and 7058 respectively of the Business and Professions Code or as described in Section 5.04.260 who perform work or are located within the City shall pay an annual business tax as follows:

(i) Contractors possessing a Class A or Class B-1 State Contractors License shall pay an annual license tax of $120.00.

(ii) Contractors possessing other than a Class A or a Class B-1 State Contractors License shall pay an annual license tax in the amount of $80.00.

(B) Any contractor carrying on the business of selling goods, wares or merchandise as a retailer or wholesaler at a fixed place of business within the City, in addition to his contractors business, shall, in addition to the contractor’s business license provided herein, secure a license for such retail or wholesale business as required in Section 5.04.201.

(C) It shall be the responsibility of every general building, engineering or prime contractor to require specialty contractors under his control or direction to pay business tax as herein provided before permitting the specialty contractor to begin or perform services for the general building, engineering or prime contractor.

(8) Delivery Vehicle.

(A) Every person not having a fixed place of business within the City, who delivers goods, wares or merchandise of any kind by vehicle, or who provides any service by the use of vehicles within the City, shall pay a license tax of $35.00 annually per vehicle used within the City.

(B) The provisions of this subsection are subject to the terms and provisions of the State Highway Carrier’s Uniform Business Tax License Act (Sec. 4300 et seq. of the State Public Utility Code).

(C) Businesses that provide two or fewer deliveries per year with their vehicles within the City are exempt from the annual per-vehicle tax.

(9) Entertainment, Amusements and Similar Business. Every person carrying on a business providing mainly entertainment and amusement shall pay a license tax as follows:

(A) Circuses, carnivals or fairs, $100.00 per day;

(B) Boxing or wrestling, $250.00 per day;

(10) Mortgage, Loan, and Finance Companies. Every person conducting the business of a finance company or savings and loan association within the City shall pay a license tax of $200.00 annually.

(11) Newspapers. Every person carrying on the business of printing, publishing or distributing any newspaper within the City, whether or not his office is located within the City limits, shall pay a license tax of $60.00 per year.

(12) Pawnbroker, Junk Dealer, and/or Auto Wrecker. Every person conducting the business of pawnbrokering, junk dealing, junk collecting and/or automobile wrecking shall pay a license tax of $300.00 annually.

(13) Printed Advertising. Every person not having a fixed place of business within the City conducting the business of commercial advertising by the distribution of handbills, circulars, or other written or printed commercial advertising material shall pay a license tax of $100.00 annually or $10.00 daily. No credit shall be received for any daily tax paid in the event an annual license is thereafter obtained.

(14) Real Estate Broker and Salesman. Every real estate broker operating within the City, whether or not his office is located within the City limits, shall pay an annual license tax of $45.00 plus $10.00 for each employee and $10.00 for each real estate salesperson whose license is held active by real estate sales office and which person is not assigned full-time to sales activity outside the City. Out-of-town offices fee is based upon number of persons engaged in Norco.

(15) Rentals/Space. Each apartment, business office, business rental, hotel, motel, storage building, mini-storage building, open space storage space, convalescent home, nursing home, hospital, mobile home park or residential dwelling (in excess of one residential) shall pay a business tax of $45.00 plus $2.00 for each unit or space in excess of four.

(16) Sales from Vehicle or Temporary Stand. Every person carrying on the business of selling goods, fruits, vegetables, etc., from a vehicle or temporary stand, other than as a peddler, shall pay a license tax of $25.00 per month.

(17) Selling of Fortunes.

(A) Every person who carries on, practices, or professes to practice, and demands or receives a fee for his practice directly or indirectly, either as a gift, donation, or otherwise, or who gives an exhibition thereof at any place where an admission fee is charged shall be classified in this category and shall pay a license tax of $120.00 per year.

(B) Included in this category, but not limited to, are the telling of fortunes, forecasting of futures, or furnishing any information not otherwise obtainable by the ordinary processes of knowledge by means of any occult or psychic power, faculty or force, clairvoyance, clairaudience, cartomancy, psychology, psychometry, phrenology, spirits, mediumship, seership, prophecy, augury, astrology, palmistry, necromancy, mind reading, telepathy, or other crafty art, science, cards, talisman, charm, potion, magnetism, magnetized article or substance, gypsy cunning or foresight, crystal gazing, hypnotism, transcendental meditation or similar practices, oriental mysteries or magic of any kind or nature.

Hypnotism, as used herein, does not include within its term hypnotism as practiced by a doctor of medicine duly admitted to practice medicine in the State of California.

(18) Solicitors and Peddlers.

(A) Every person conducting the business of soliciting and peddling as defined in Chapter 5.16 of this code, within the City shall pay a license fee of $100.00 annually or $10.00 per day. No credit shall be received for any daily tax paid in the event an annual license is thereafter obtained.

(B) The payment of such license tax shall not relieve any solicitor from obtaining a permit, as provided in Chapter 5.16.

(19) Tip Sheet. Every person who by any means engages in the business or practice of disseminating, distributing, passing out, giving away, handing out, selling, offering for sale or soliciting for the sale of any sheet, dodger, handbill, circular, letter, booklet or any other printed, typewritten, mimeographed or written matter of any kind pertaining to any horse race, choice of horses, recommending any horse or giving or conveying any information about any horse race or contest of endurance or speed between horses or beasts, whether at a fixed place of business within the City or otherwise, shall pay an annual license tax of $100.00.

(20) Vending, Amusement, Self-service Machines.

(A) Every person carrying on a business of operating, maintaining or letting the use of any coin-operated vending machine for amusement and/or dispensing of tangible property within the City shall be classified in this category and shall pay an annual license tax based on the following gross receipts:

GROSS RECEIPTS
More Than	Less Than	Amount Of Tax
$0	$30,000	$55.00
30,000	40,000	66.00
40,000	50,000	77.00
50,000	60,000	88.00
60,000	80,000	99.00
80,000	100,000	110.00
100,000	125,000	121.00
125,000	150,000	132.00
150,000	175,000	143.00
175,000	200,000	154.00
200,000	250,000	165.00
250,000	300,000	176.00
300,000	350,000	187.00
350,000	400,000	198.00
400,000	450,000	209.00
450,000	500,000	220.00
500,000	600,000	242.00
600,000	700,000	264.00
700,000	800,000	286.00
800,000	900,000	308.00
900,000	1,000,000	330.00
1,000,000	1,250,000	357.00
1,250,000	1,500,000	390.50
1,500,000	1,750,000	412.50
1,750,000	2,000,000	440.00

Over $2,000,000 = $440.00 plus .02% of gross receipts exceeding $2,000,000.

(B) Except as otherwise provided under this classification, each coin-operated vending machine which is operated, maintained or used within the City shall have conspicuously stamped upon it or affixed thereon for identification purposes the name and address, business license number and telephone number, if any, of the owner or operator thereof. Such identification shall be provided by the owner or operator of the machine and at his expense.

(i) Any postage stamp machine,

(ii) Any machine dispensing sanitary or hygienic articles or drinking cups, towels or medicine, which machine is entirely owned and supplied by the owner or operator of the premises where such machine is installed and is maintained solely for the convenience of employees, visitors or customers and principally for profit to him or to any other person;

(iii) Any machine which is entirely owned, operated and supplied by the owner or operator of the premises where such machine is installed, and such owner or operator holds a valid license at that location to engage in a business taxed under other provisions of this chapter; or

(iv) Any coin-operated machine or device used in the operation of any automatic telephone, or any coin box for the receipt of fares, or any carrier, or any coin-receiving device the use of which is merely incidental to the conduct of a business operating under any franchise by the City or specifically licensed or taxed by other provisions of this article.

(21) Professional. Every person required by the federal or state law to be licensed in performance for his or her profession that is self-employed or a contractor shall pay an annual license tax of $45.00. (Amended during 9/14 supplement; Ord. 978, 2014; Ord. 708, 1996; Ord. 686, 1994; Ord. 511 2 (part), 1984)

5.04.203 License taxes—Other outside businesses.

Each person not having a fixed place of business within the City who carries on a business within the City and is not subject to the provisions of Section 5.04.202 shall pay an annual license tax of $60.00. (Ord. 511 2 (part), 1984)

5.04.210 Penalty for violations.

It shall be unlawful for any person to knowingly or intentionally misrepresent to any officer or employee of the City any material fact in procuring a business license herein provided for. (Ord. 634, 1991; Ord. 511 2 (part), 1984)

5.04.215 Remedies cumulative.

All remedies prescribed under this chapter shall be cumulative and the use of one or more remedies by the City shall not bar the use of any other remedy for the purpose of enforcing the provisions of this chapter. (Ord. 511 2 (part), 1984)

5.04.220 License taxes—Debt to the city.

The amount of any license tax and penalty imposed by the provisions hereof shall be deemed a debt to the City. An action for the amount of any delinquent tax and penalties may be commenced in the name of the City in any court of competent jurisdiction. (Ord. 511 2 (part), 1984)

5.04.230 Statements—Nonconclusive.

No statements required by the provisions of this chapter 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. (Ord. 511 2 (part), 1984)

5.04.240 Statements—Audits and inspection.

(a) The statements required by the provisions of this chapter and each of the several items required to be stated thereon shall be subject to inspection and verification by the collector, other authorized agents of the City, who are authorized to audit and inspect the records of any licensee or applicant, for a business license as may be necessary, in the judgment of such collector or authorized agents, to verify the amount of license tax due; provided, however, such inspection shall be limited to those books and records necessary to establish the average number of employees or gross receipts of an applicant or licensee.

(b) A certificate executed and delivered to the City by a certified public accountant licensed by the State shall establish a rebuttable presumption that the gross receipts or average number of employees of such licensee are as stated in the statements required by the provisions of this chapter. (Ord. 511 2 (part), 1984)

5.04.250 Information confidential.

It shall be unlawful for the collector or any person having an administrative duty pursuant to the provisions of this chapter to make known in any manner whatever the business affairs, operations or information obtained by investigation of the records and equipment of any person required to obtain a license tax, or any other person visited or examined in the discharge of an official duty, or the amount of source or income, profits, losses, expenditures, or any particular thereof, set forth in any statement or application, or copy of either, or any book containing any abstract or particulars thereof to be seen or examined by any person; provided, however, the provisions of this section shall not be construed to prevent:

(1) The disclosure to, or the examination of records and equipment by, another City official, employee or agent for the collection of taxes or for the sole purpose of administering or enforcing any provision of this chapter or collecting taxes imposed by the provisions of this chapter;

(2) The disclosure of information to, or the examination of records by, Federal or State officials, or the tax officials of another city or county or city and county if a reciprocal arrangement exists with other city or county or to a grand jury or court of law upon subpoena;

(3) The disclosure of information and results of the examination of records of particular taxpayers, or relating to particular taxpayers, to a court of law in a proceeding brought to determine the existence or amount of any license tax liability of the particular taxpayers to the City;

(4) The disclosure, after the filing of a written request to such effects, to the taxpayer himself or to his successors, receivers, trustees, executors, administrators, assignees and guarantors, if directly interested, of information relating to the items included in the measure of any paid tax, any unpaid tax or amounts of tax required to be collected, including penalties; provided, however, the City Attorney shall approve such disclosure, the collector may refuse to make any disclosure set forth in this subsection when, in his opinion, the public interest would suffer thereby;

(5) The disclosure of names and addresses of persons to whom licenses have been issued and the general type or nature of their business;

(6) The disclosure by way of public meeting, or otherwise, of such information as may be necessary to the City Council in order to permit it to be fully advised of the facts when a taxpayer files a claim for refund of license taxes, or submits an offer of compromise with regard to a claim asserted against him by the City for license taxes, or when acting upon any other matter; and

(7) The disclosure of general statistics regarding taxes collected or business done in the City. The aforesaid provisions of this section shall be subject to the applicable provisions of the California Public Records Act (Title I, Division 7, Chapter 3.5, Section 6250 et seq. of the California Government Code). (Ord. 511 2 (part), 1984)

5.04.260 Evidence of doing business.

When any person shall by the use of signs, circulars, cards, telephone directories, social media, online marketing 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 conducting a business in the City after being requested to do so by the collector, such facts shall be considered prima facie evidence that such person is conducting a business in the City. (Ord. 978, 2014; Ord. 511 2 (part), 1984)

5.04.270 Enforcement.

(A) Rules and Regulations. The collector may make rules and regulations not inconsistent with the provisions hereof as may be desirable to aid in the enforcement hereof.

(B) Duties of Collector and Enforcement Officer. It shall be the duty of the collector, and he is directed to enforce all of the provisions hereof, and the enforcement officer shall render such assistance in the enforcement thereof as may from time to time be required by the collector or the Council.

(C) Examination of Places of Business. The collector, in the exercise of the duties imposed upon him 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 hereof have been complied with.

(D) Right of Entry. The collector and his designated representatives shall have the power and authority to enter, free of charge, during normal business hours, any place of business required to be licensed by the provisions hereof and demand an exhibition of the license of such business. Any person having such license theretofore issued in his possession or under his control who willfully fails to exhibit the same demand shall be deemed guilty of an infraction and subject to the penalties provided for in this article. It shall be the duty of the collector and each of his assistants to cause a complaint to be filed against any and all persons found to be violating any of such provisions. (Ord. 511 2 (part), 1984)

5.04.280 Severability.

If any section, subsection, sentence, clause or phrase of this chapter is for any reason held to be invalid or unconstitutional, such decision shall not affect the validity of the remaining portions of the chapter. The Council of the City declares that it would have passed the ordinance codified in this chapter and each section, subsection, sentence, clause and phrase thereof, irrespective of the fact that any one or more other sections, subsections, sentences, clauses or phrases be declared invalid or unconstitutional. (Ord. 511 2 (part), 1984)