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HomeMy WebLinkAbout21 - Ordinances ORDINANCE NO. 21 AN ORDINANCE LICENSING THE TRANSACTION AND CARRYING ON OF CERTAIN BUSINESSES, TRADES, PROFESSIONS, CALLINGS AND OCCUPATIONS IN THE CITY OF RANCHO CUCAMONGA FOR THE PURPOSE OF RAISING MUNICIPAL REVENUE AND PROVIDING A PENALTY FOR THE VIOLATION THEREOF. The City Council of the City of Rancho Cucamonga, California, does ordain as follows: I. GENERAL PROVISIONS SECTION 1. Definitions. For the purposes of this Ordinance, unless otherwise apparent from the context, certain words and phrases used in this Ordinance are defined as follows: (a) "Business" shall mean and include professions, trades, and occupations and every kind of calling carried on for profit or livelihood. (b) "Employee" shall mean any person engaged in the operation or conduct of any business, whether as owner, member of the owner's family, partner, agent, manager, or solicitor, and any or all other persons employed or working in such businesses. (c) "Gross Receipts" shall include the total amount of the sale price of all sales and the total amount charged or received for the per- formance cf any act of service, of whatever nature it may be, for which a charge ~s made or credit allowed, whether or not such act or service 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 without any deduction therefrom on account of the cost of the property sold, the cost of the materials used, labor or service costs, interest paid or payable, or losses or other expenses whatsoever. Excluded from "gross receipts" shall be: (1) Cash discounts allowed and taken on sales; (2) Credit allowed on property accepted as part of the purchase price and which property may later be sold; (3) Any tax required by law to be included in, or added to, the purchase price and collected from the consumer or purchases; (4) Such part of the sale price of property returned by purchasers upon the rescession of the contract of sale as is refunded either in cash or be credit; (5) Amounts collected for others where the business is acting as an agent or trustee to the extent that such amounts are paid to those for whom the same are collected; and, (6) That portion of the receipts of a general contractor, which receipts represent payments to subcontractors provided such sub- contractors are licensed pursuant to the provisions of this Ordinance and provided the general contractor furnishes to the Collector the names and addresses of the subcontractors and the amounts paid each subcontractor. (d) "Gross Payroll" shall include all salaries of owners, officers, partners, agents, and employees of the company based at that location in the City during a calendar year or part of a calendar year. Salaries shall mean wages, commissions, bonuses or other money payment of any kind which is received from or given credit for by his employer. It shall not include travel expenses incurred in the business of the employer and reimbursed by the employer. Ordinance No. Page 2 (e) "Person" shall mean and include all domestic and foreign corporations, associations, syndicates, joint stock corporations, partner- ships of every kind, clubs, Massachusetts businesses or common law trusts, societies, and individuals transacting and carrying on any business in the City other than as an employee. (f) "Sworn Statement" as used in this Ordinance shall mean an affidavit sworn to before a person authorized to take oaths, or a declaration or certi- fication made under penalty of perjury. (g) "Collector" as used in this Ordinance shall mean the City official charged with the administration of this Ordinance. SECTION 2. Purposes of Provisions. This article and Article 2 of this Ordinance are enacted solely to raise revenue for municipal purposes and are not intended for regulation. SECTION 3. Licenses: Required: Exception: Issuance. (a) Required. There are hereby imposed upon the businesses, trades, professions, callings, and occupations set forth in this Ordinance license taxes in the amounts set forth in Article 2 of this Ordinance. 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 the City so to do or without complying with any and all applicable provisions of this Ordinance. (b) Exception. 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 statutes of the United States or the State. (c) Issuance. The issuance of a license shall not infer that the applicant has satisfied any other city, local, state or federal requirements. SECTION 4. Licenses: Applications. Every person required to have a license pursuant to the provisions of this Ordinance shall make an application for such license to the Collectors. SECTION 5. Licenses: Applications: Statements. (a) Required. Upon making an application for the first license to be issued pursuant to the provisions of this Ordinance or for a newly established business, in all cases where the amount of license tax to be paid is measured by gross receipts, the applicant shall furnish to the Collector his guidance in ascertaining the amount of license tax to be paid by the applicant, a sworn statement upon a form provided by the Collector, setting forth such information as may be required on such form and as may be necessary to determine the amount of the license tax to be paid by the applicant. (b) Tentative Tax Determination. If the amount of the license tax to be paid by the applicant is measured by gross receipts, he shall estimate the gross receipts for the period to be covered by the license to be issued. Such report, if accepted by the Collector as reasonable, shall be used in determining the amount of license tax to be paid by the applicant; provided, how- ever, the amount of the license tax so determined shall be tentative only. (c) Final Tax Determination. Such applicant shall, within thirty (30) days after the expiration of the period for which such license was issued, furnish to the Collector a sworn statement upon a form furnished by the Collector, showing the actual, or if actual not known, estimated gross receipts during the period of such license. The license tax for such period shall be finally ascertained and paid in the manner provided in this article for the ascertaining the 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. Ordinance No. 21 Page 3 (d) Prerequisite to Issuance of Additional Licenses. 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 the sworn statement and paid the license tax as required in this section. SECTION 6. License: Issuance: Form Upon the payment of the prescribed license tax, the Collector shall issue to the applicant a license which shall contain the following: (a) The name of the person to whom the license is issued; (b) The business licenses; (c) The place where the business is to be transacted and carried on; (d) The date of the expiration of the license; and (e) Such other information as may be necessary for the en- forcement of the provisions of this Ordinance. SECTION 7. Licenses: Issuance: Denial: Appeals: Hearings. (a) Appeals: Notices. Any person aggrieved by any decision of the Collector with respect to the issuance or refusal to issue a license may appeal to the Council by filing a notice of appeal with the Clerk of the Council. (b) Hearings: Notices. The council shall thereupon fix a time and place for hearing such appeal. The Clerk of the Council shall give notice to such person of the time and place of hearing by serving the notice personally or by depositing it in the United States Post Office in the City, postage prepaid, addressed to such person at his last known address. (c) Hearings: Council Determinations. The Council shall have the authority to determine all questions raised on such appeal. No such determination shall conflict with any substansive provision of this Ordinance. SECTION 8. License: Branch Establishments: Separate Business Activities at Same Location. A separate license shall be obtained for each branch or location of the business transacted and carried on. Different business activities at the same location, where each is taxable on gross receipts, or gross payroll, may be combined or consolidated and one tax paid on the basis of the rate applicable to that one activity responsible for the largest percentage of gross receipts. The licensee shall have the right to apportion gross receipts and apply individual tax rates accordingly, if desired. However, warehouses and distributing plants used in connection with, and incidental to, a business license pursuant to the provisions of this Ordinance shall not be deemed to be separate places of business or branch establishments; and provided, further, for used car lots operated by one owner where no separate books are maintained for separate locations, a flat fee in the amount of Twenty-Five and no/lO0ths Dollars ($25.00) per year shall be paid for each separate location in addition to the tax for the gross receipts of the entire business, as provided in the revenue pro- visions of this Ordinance. SECTION 9. Licenses: Renewal: Statements. The applicant for every 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 sworn 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 Ordinance. Ordinance No. 21 Page 4 SECTION 10. License: Nontransferable. No license issued pursuant to the provisions of this Ordinance shall be transferable. SECTION 11. License: Change of Location: Fees. Where a license is issued authorizing a person to transact and carry on a business at a particular place, such licensee may, upon appli- cation therefor and paying a fee in the amount of Five and no/10Oths Dollars ($5.00), have the license amended to authorize the transacting and carrying on of such business under such license at some other location to which the business is, or is to be, moved. SECTION 12. Licenses: Duplicates: Fees. A duplicate license may be issued by the Collector to replace any license previously issued pursuant to the provisions of this Ordinance, which previously issued license has been lost or destroyed, upon the licensee filing a statement of such fact. At the time of filing such statement, the licensee shall pay to the Collector a duplicate license fee in the amount of Two and no/lOOths Dollars ($2.00). SECTION 13. Licenses: Posting and Keeping. All licenses shall be kept and posted in the following manner: (a) Fixed Places of Business. 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 (b) No Fixed Place of Business. Any licensee transacting and carrying on business, but not operating at a fixed place of business in the City, shall keep the license upon his person at all times while trans- acting and carrying on such business. SECTION 14. License Taxes: Payment: Due Dates. (a) Annual. Unless otherwise specifically provided, all license taxes provided for in this Ordinance shall be due and payable in advance on January 1 of each year. (b) Other than Annual. Except as otherwise provided, license taxes other than annual shall be due and payable as follows: (1) Monthly. Monthly license taxes, on the first day of each and every month; (2) Weekly. Weekly license taxes, in advance on Monday of each week; and (3) Daily. Daily license taxes, in advance each day. (c) After the effective date of this Ordinance, all license taxes for the remainder of the calendar year 1978 shall be due and payable in advance on April 1, 1978. The license taxes for the remainder of the calendar year 1978 shall be three-quarters (3/4) of the annual license taxes provided for in this Ordinance. SECTION 15. License Taxes: Deliquencies: Penalties. For failure to pay a license tax when due, the Collector shall add a penalty of ten percent (10%) of such license tax on the first day of February of each calendar year after the due date thereof; an additional fifteen percent (15%) penalty will be added on March first; and, and additional twenty-five percent (25%) shall be added April first, if the license is still unpaid at that time. Ordinance No. 21 Ordinance No. 21 Page 5 Page 5 SECTION 16. License Taxes: Ex~nptions. (a) Constitutional and Other Lawful Exemptions. The provisions of this Ordinance shall not be deemed or construed to apply to any person transacting and carrying on any business exempt from the payment of the taxes prescribed in this Ordinance by virtue of the Constitution or applicable statutes of the United States or of the State. (b) Interstate Commerce Exemptions. No license tax provided for in this Ordinance shall be so applied as to occasion an undue burden upon interstate commerce. In any case where a license tax is believed by a licensee or an applicant for a license to place an undue burden upon such commerce, such licensee or applicant may apply to the License Collector for an adjustment of the tax so that it shall not be discriminatory or unreasonable as to such commerce. Such application may be made before, at, or within six (6) months after the payment of the prescribed license tax. The applicant shall, by affidavit and supporting testimony, show his method of business, the gross volume or estimated gross volume of the business, and such other information as the Collector may deem necessary in order to determine the extent, if any, of such undue burden on interstate commerce. The Collector shall then conduct an investigatic~ 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 license 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 businesses of like nature; provided, however, the amount so assessed shall not exceed the license tax as prescribed in this Ordinance. Should the Collector determine the gross receipts measure of license tax to be the proper basis, he may require the applicant to submit, either at the time of the termination of the applicant's business in the City or at the end of each three (3) month period, a sworn statement of the gross receipts of the applicant and require the applicant to pay the amount of license tax therefor; provided, however, no additional license tax during any one calendar year shall be required after the licensee shall have paid an amount equal to the annual license tax as prescribed in this chapter. (c) Statements. Any person claiming an exemption pursuant to the provisions of this section shall file a verified statement with the Collector, stating the facts upon which the exemption is claimed. (d) Licenses: Issuance. The Collector shall, upon a proper showing contained in the verified statement, issue a license to such person claiming an exemption pursuant to the provisions of this section without payment to the City of the license tax required in this Ordinance. (e) Licenses: Revocation: Hearings. The Collector, after giving notice and a remsonable opportunity for a hearing to a licensee, may evoke 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. SECTION 17. License Taxes and Penalties a Debt to the City: Suits for Collection The amount of any license tax and penalty imposed by the provisions of this chapter shall be deemed a debt to the City. An action may be commenced in the name of the City in any court of competent jurisdiction for the amount of any delinquent license tax and penalties. SECTION 18. Statements: Nonconclusive. No statement 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. Ordinance No. 21 Page 6 SECTION 19. Statements and Records Inspection and Verification. In an effort to obtain necessary information to establish fees, the City of Rancho Cucamonga will proceed with a pre-audit request for such information. This pre-audit request will be in the form of a certified letter requesting verification of figures used to determine license fees. Such information is to be returned to the City within seven (7) days of receipt of said request. The statements required by the provisions of Chapter 2, and each of the several items therein contained, shall be subject to inspection and verification by the City Manager or his duly appointed deputy to examine and inspect such books and records of any licensee or applicant for a license as may be necessary to verify or ascertain the amount of license tax due: provided, however, such inspection and verification shall be limited to those books and records necessary to establish the necessary fees as enumerated in Chapter 2. A certificate executed by a certified public accountant licensed by the State or a bonafide public accountant shall establish a rebuttal presumption that gross receipts of such licensee are as stated in the statements required by the revenue provisions of Chapter 2. SECTION 20. Statements: Information Confidential. The information furnished or secured pursuant to the provisions of Sections 5,9, 19 and 20 shall be confidential. Any unauthorized 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 the Ordinance, in addition to any other penalties provided by law. SECTION 21. Statements: Failure to File: Determination of Taxes: Hearings. (a) Determination of Taxes. If any person fails to file any required statement within the time prescribed or if, after demand therefor made by the Collector, such person 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 the Collector may be able to obtain. (b) Assessments: Notices. If such determination is made, the Collector shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States Post office in the City, postage prepaid, addressed to the person so assessed at his last known address. (c) Assessments: Hearings: Applications. Such person may, within fifteen (15) days after the mailing or serving of such notice, make an application in writing to the Collector for a hearing on the amount of the license tax. If such application is made, the Collector shall cause the matter to be set for hearing before the Council within fifteen (15) days. (d) Assessments: Hearings: Notices. The Collector shall give at least ten (10) days' notice to such person of the time and place of the hearing in the manner prescribed in subsection (b) of this section for serving notices of assessments. (e) Assessments: Hearings: Council Findings: Notices. The Council shall consider all evidence produced and shall make findings thereon which shall be final. A notice of such findings shall be served upon the applicant in the manner prescribed in subsection (b) of this section for serving notices of assessments. SECTION 22: Licensees Subject to Other Laws. The term "license" as used in this Ordinance shall not be con~trued to mean a permit. The payment of a business license tax required b~ %is article, and its acceptance by the City, and the issuance of such lic_~nse to any person shall not entitle the holder thereof to carry on any business unless he has complied with all of 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 that such building or premises are situated in a zone or locality in which the conduct of such business is in violation of any law. Ordinance No. 21 Page 7 SECTION 23. Collector: Powers and Duties. The Collector is hereby charged with the duty of carrying out and enforcing the provisions of this Ordinance. In addition to all other powers conferred upon him, the Collector shall have the authority, for good cause shown, to extend the time for filing any required sworn statement for a period not exceeding thirty (30) days and in such case to waive any penalty which would otherwise have accrued. He shall have the further authority, with the consent of the Council, to compromise any claim as to the amount of license tax due. SECTION 24. Effect of Provisions. Neither the adoption of this Ordinance nor its superseding any portion of any other law of the City shall in any manner be construed to affect prosecution for the violation of any law committed prior to January 1, 1978, or be consfrued 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 law to be posted, filed, or deposited, and all rights and obligations thereunto appertaining shall continue in full force and effect. SECTION 25. Enforcement of Provisions. (a) Authority. It shall be the duty of the Collector, and he is hereby directed, to enforce each and all of the provisions of this Ordinance, and the Police Chief shall render such assistance in such enforcement as may from time to time be required by the Collector or the Council. (b) Examinations of Places of Business. The Collector, in the exercise of the duties imposed upon him by the provisions of this Ordinance and acting through his deputies or duly authorized assistants, shall examine, or cause to be examined, ali places of business in the City to ascertain whether the provisions of this Ordinance have been complied with. (c) Right of Entry. The Collector, each and all of his assistants, and any police officer, shall have the power and authority to enter, free of charge and at any reasonable times, any place of business required to be licensed by the provisions of this Ordinance and demand an exhibition of its license certificate. (d) Failure to Exhibit Licenses. Any person, having such license certificate in his possession or under his control, who willfully fails to exhibit the same of demand shall be deemed guilty of a misdemeanor and subject to the penalties provided for in this Ordinance. 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. SECTION 26. Violations of Provisions. Any person who violates any of the provisions of this Ordinance or who knowingly or intentionally misrepresents to any officer or employee of the City any material fact in procuring the license or permit provided for in this Ordinance shall be deemed guilty of a misdemeanor, and, upon conviction thereof, shall be punishable as set forth in this Code. SECTION 27. Remedies Cumulative. Ail remedies prescribed in this Ordinance 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 Ordinance. II. REVENUE PROVISIONS. SECTION 1. Gross Receipts Taxes: Retail, Wholesale, and Miscellaneous. (a) Tax Rate. Every person who engages in a retail or wholesale or other business within the City, which business is not otherwise classified in this Ordinance, shall pay license tax for each calendar year or part of a calendar year based on the following: Ordinance No. 21 Page 8 (1) Twenty-three dollars ($23.00) for the first twenty-five thousand dollars ($25,000.00) of gross receipts. (2) If applicable an additional sixty cents (60¢) per thousand dollars ($1,000.00) or portion thereof will be added to the above for the next seventy-five thousand dollars ($75,000.00) of gross receipts of the business. (3) If applicable, an additional thirty cents (30¢) per thousand dollars ($1,000.00) or portion thereof will be added to the above for the next four hundred thousand dollars ($400,000.00) of gross receipts. (4) If applicable, an additional fifteen cent~ (15¢) per thousand dollars ($1,000.00) or portion thereof will be added to the above for any amount of gross receipts over five hundred thousand dollars ($500,000.00). SECTION 2. Gross Receipts Taxes: Professions, Semi-Professions and Similar Businesses. (a) Tax Rate. Every person who engages in a professional or semi- professional and similar businesses within the City, which business is not otherwise classified in this Ordinance, shall pay license tax for each calendar year or part of a calendar year based on the following: (1) Twenty-three dollars ($23.00) for the first twenty-five thousand dollars ($25,000.00) of gross receipts. (2) If applicable, an additional one dollar and twenty cents ($1.20) per thousand dollars ($1,000.00) or portion thereof will be added to the above for the next seventy-five thousand dollars ($75,000.00) of gross receipts of the business. (3) If applicable, an additional fifty cents (50¢) per thousand dollars ($1,000.00) or portion thereof will be added to the above for the next four hundred thousand dollars ~400,000.00) of gross receipts. (4) If applicable, an additional twenty cents (20¢) per thousand dollars ($1,000.00) or portion thereof will be added to the above for any amount of gross receipts over five hundred thousand dollars ($500,000.00). (5) Provision. In the case of Real Estate Brokers maintaining an office within the City, all real estate commissions will be included when reporting the gross receipts of the business except such portion of gross receipts reflecting sales made of real property out of the City where said outside sales are required to be reported and business license paid thereon to another community. In the case of Real Estate Brokers not maintaining an office within the City only real estate salesmen's commissions from sales of real property within the City shall be reported as gross receipts. (b) Enumerated. Professions, semi-professional callings, and similar businesses shall include, but not be limited to, the following: (1) Accountants; (2) Advertising agents (except outdoor advertising); (3) Appraisers; (4) Aquarians; (5) Architects; (6) Artists; (7) Assayers; (8) Attorneys at Law; (9) Bacteriologists; (10) Certified public accountants; (11) Chemists; (12) Chiropodists; (13) Chiropractors; (14) Chirothesians (15) Collection agents; (16) Consulting engineers; (17) Credit counselors; (18) Credit raters; (19) Dentists; (20) Designers and illustrators; (21) Directory publishers; (22) Doctors of medicine; Ordinance No. 21 Page 9 (23) Draftsmen; (24) Drugless practitioners; (25) Electrologists; (26) Employment agencies; (27) Engravers; (28) Engineers (civil, chemical, structural, or hydraulic); (29) Engineers (mechanical); (30) Entomologists; (31) Escrow services; (32) Geologists; (33) Insurance broker adjusters; (34) Insurance claims adjusters; (35) Laboratories; (36) Landscape architects; (37) Lapidaries; (38) Lithographers; (39) Messeurs of messeuses; (40) Occulists; (41) Optometrists; (42) Osteopathic physicians; (43) Personnel consultants; (44) Physicians; (45) Psychologists; (46) Real estate brokers; (47) Stock brokers/salesmen; (48) Surgeons; (49) Surveyors; (50) Taxidermists; (51) Veterinarians; and (52) Others - Such other occupations as the City Council shall, from time to time, by resolution, determine to be a profession, semi-professional calling or similar business. SECTION 3. Gross Receipts Taxes: Entertainment and Amusements. Every person who, within the City, conducts any entertainment or amusement set forth in this section shall pay a license tax as follows: (a) Tax Rate. (1) A base tax of $20.00 will apply in all cases. (2) In addition, one dollar and eighty cents ($1.80) per thousand dollars ($1,000.00) will be added to the base tax for the first one hundred thousand dollars ($100,000.00) of gross receipts of the business during the calendar year or part of the calendar year. (3) If applicable, an additional one dollar ($1.00) per thousand dollars ($1,000.00) will be added to the above for any amount of gross receipts over one hundred thousand dollars ($100,000.00). (b) Dancing is subject to the provisions of Chapter 4 of Title 5 of this Code. (c) Enumerated. Entertainment and amusements and similar business shall include, but not be limited to, the following: (1) Arcades; (2) Billiard rooms - Poolrooms; (3) Bowling lanes; (4) Carnivals; (5) Circuses; (6) Exhibitions; (7) Motion picture and other theaters; (8) Music machines; (9) Night clubs; (10) Skating rinks; and, (11) Skill game machines. Ordinance No. 21 Page 10 SECTION 4. Gross Payroll Taxes: Manufacturing, Processing, Administrative Headquarters, Warehousing Only. (a) Tax Rate. Every person acting in the City as a manufacturer, processor, fabricator, administrative headquarters or warehouse only shall pay a license tax for each calendar year or part of a calendar year based on the following: (1) A base tax of $20.00 will apply in all cases. (2) In addition, sixty cents (60¢) per thousand dollars ($1,000.00) will be added to the base tax for the first one hundred thousand dollars ($100,000.00) of gross payroll of the business during the calendar year. (3) If applicable, an additional twenty-five cents (25¢) per thousand dollars ($1,000.00) will be added to the above for the next nine hundred thousand dollars ($900,000.00) of gross payroll of the business. (4) If applicable, an additional ten cents (10¢) per thousand dollars (1,000.00) will be added to the above for any amount of gross payroll over one million dollars ($1,000,000.00) provided that the maximum license fee based on payroll shall be one thousand dollars ($1,000.00) annually. (b) Enumerated. This section shall also include, but not be limited to, the following: (1) Finance Company; (2) Loan Company; (3) Publishers; and, (4) Radio and T.V. Stations. SECTION 5. Gross Receipts Taxes: Contractors, Rentals, Personal Services. (a) Tax Rate: Every person who engages in the above classification of businesses, which business is not otherwise classified in this Ordinance shall pay a license tax for each calendar year or part of a calendar year based on the following: (1) A base tax of $20.00 will apply in all cases. (2) In addition, ninety cents (90C) per thousand dollars ($1,000.00) will be added to the base tax for the first one hundred thousand ~ollars ($100,000.00) of gross receipts of the business during the calendar year or part of a calendar year. (3) If applicable, an additional forty cents (~0¢) per thousand dollars ($1,000.00) will be added to the above for the next six hundred fifty thousand dollars ($650,000.00) of gross receipts of the business. (4) If applicable, an additional twenty-five cents (25¢) per thousand dollars ($1,000.00) will be added to the above for any amount of gross receipts over seven hundred fifty thousand dollars ($750,000.00) of gross receipts. (b) Definitions: Contractors shall include general contractors, developers, engineering contractors, and all subcontractors doing work within City. General contractors may deduct from gross receipts, contract amounts paid to subcontractors who are licensed by the city upon furnishing a list of the names, addresses and contract amounts paid to such subcontractors. (c) Rentals shall include hotels, motels, apartments, apartment courts, rooming houses, duplexes, triplexes, trailer courts, mobile home parks, and similar rental units having four (4) or more units, spaces or rooms on contiguous property in the City. In the event of the sale of any property described in this subsecti~, the holder of a license therefor may apply for a refund of the tax for any full quarter year remaining to the end of the calendar year on condition that the buyer shall have paid the license tax for the quarter year in which the sale was completed and for the balance of the calendar year including any penalties due. Ordinance No. 21 Ordinance No. 21 Page 11 Page 11 (d) Personal services shall include, but not be limited to, the following: (1) Barber shops; (2) Beauty shops; (3) Boarding homes; (4) Boarding schools; (5) Convalescent centers; (6) Day care; (7) Detective agency; (8) Gardening; (9) General maintenance; (10) Institutions; (11) Janitorial; (12) Non-exempt hospitals; (13) Nursery schools; (14) Nursing homes; (15) Rest homes; (16) Sanitariums; and, (17) Welding service. (e) Issuance of any license for personal care shall be made upon compliance with the Zoning Department of the City, and evidence that the applicant has a valid license, permit or certificate as may be required by an agency of the State and/or County. SECTION 6. Flat Rate Taxes: Miscellaneous Regulatory Businesses. (a) Every person who, within the City, engages in any of the businesses or occupations set forth in this subsection shall pay a license tax as follows: (b) In addition, each person shall comply with the regulatory section of Code that applies to each respective case. (1) Advertising by bill posting and distributing handbills, except for noncommercial handbills, two hundred and no/lO0th dollars ($200.00) per year, or one hundred and no/10Oths dollars ($100.00) per quarter, fifty and no/100ths dollars ($50.00) per week, twenty-five and no/lO0ths dollars ($25.00) per day; provided, however, no fee shall be charged for licenses to distribute noncommercial handbills; and provided further, if any such license is surrendered by the licensee or revoked for cause, neither the licensee named in such license nor any other person shall be entitled to any refund of any part of such fee; (2) Ambulance operators, for business licenses for ambulance service and related health service, thirty-five and no/10Oths dollars ($35.00) per year for each ambulance; (3) Auctioneers, seventy-five and no/10Oths dollars ($75.00) per year for each auctioneer, within a maximum of two hundred twenty-five and no/10Oths dollars ($225.00); (4) Dancing clubs where admission is charged and public dances, public dance halls, and any dance floor or ballroom open to the public, ten and no/100ths dollars ($10.00) for each dance or day of operation, or twenty-five and no/10Oths dollars ($25.00) per quarter, in addition to any other business licenses tax required of the operator of the premises; (5) Peddlers and persons soliciting, canvassing, or taking orders from house to house or from place to place in the City, or for any goods, wares, merchandise, or article to be delivered in the future, or for services to be performed in the future, or making, manufacturing, or repairing any article whatsoever for future delivery, ten and no/lOOths dollars ($10.00) per day, or fifty and no/1OOths dollars ($50.00) per year, or fraction thereof, for the first solicitor, and for each supplementary license, except for charity solicitors, Ordinance No. 21 Page 12 twenty-five and no/lO0ths dollars ($25.00) per year, or fraction thereof; provided, however, every solicitor or other person claiming to be entitled to an exemption from the payment of any license tax provided for in this Ordinance upon the grounds that such license tax casts a burden upon his right to engage in commerce with foreign nations or among the several states, or conflicts with the regulations of the United States Congress respecting interstate commerce shall comply with all the provisions set forth in this Ordinance except that, upon the approval of such solicitor's or other person's application, the Collector shall cause to be issued to such person a free permit which shall be worn in the manner prescribed in Section 3, subsection (b) of this Ordinance; and other exemptions from the payment of license taxes may be granted by resolution of the Council. (6) Photographers with no local place of business seventy- five and no/iO0ths dollars ($75.00) per year, plus fifty and no/10Oths dollars ($50.00) per year for each solicitor, subject to the provisions of subsection (c) of this section. (7) Taxicab and automobile for hire operators, twenty-four and no/lO0ths dollars ($24.00) per year. (8) Cocktail lounges, one hundred and no/lO0ths dollars ($100.00) per year for each location. (c) Photographers with no local place of business: Bonds: Where a payment or deposit is demanded or accepted in advance of final delivery by photographers with no local place of business, cash or surety bond in the sum of five hundred and no/10Oths dollars ($500.00) shall be furnished the Collector to guarantee the delivery or the refund of the deposit. SECTION 7. Gross Receipts Taxes: Delivery by Vehicle Other than Occassional. (a) Tax Rate. Every person, not having a fixed place of business within the City, who delivers goods, wares, or merchandise by the use of vehicles in the City shall pay a license tax for each calendar year or part of a calendar year based on the following: (1) A base tax of $36.00 shall apply in all cases. (2) In addition, sixty cents (60¢) per thousand dollars ($1,000.00) will be added to the base tax for any gross receipts in excess of ten thousand dollars ($10,000.00) resulting from sales in the City from all vehicles, routes, etc., for a calendar year or part of a claendar year. (b) Occasional Defined. For the purposed of this section, "occasional" shall mean not more than one (1) delivery per calendar month. SECTION 8. Gross Receipts Taxes: Rental of Commercial Property. (a) Tax Rate. The license tax required shall be as follows: (1) A base tax of twenty dollars ($20.00) shall apply in all cases. (2) In addition, ninety cents (90¢) per thousand dollars ($1,000.00) will be added to the above for the next six hundred fifty thousand dollars ($650,000.00) of gross receipts. (b) Every person engaged in the business of renting or letting a building, structure, or other property for commercial purposes, or a portion of such building, structure or property within the City for a purpose other than dwelling, sleeping or lodging to a tenant shall pay an annual license tax. (c) A lessor may exclude from gross receipts any receipts received which represent rent for the use of the space by the lessor, partner, when the lessor is a partnership, or by an affiliated corporation. SECTION 9. Public Utilities. Any public utility operating in the City under a franchise or franchises from the City and which public utility makes franchise payments thereunder shall Ordinance No. 21 Ordinance No. 21 Page 13 Page 13 be subject to the provisions of this Ordinance only to the extent it engages in retail merchandising within the City not covered by franchise or maintains a business office in the City. SECTION 10. Swap Meets. Every person advertising, conducting, maintaining, promoting, or carrying on a swap meet shall pay a license tax of fifty and no/lOOths dollars ($50.00) per year, or fractional part thereof. In addition, such person shall pay an additional two and 50/lO0ths dollars ($2.50) per quarter for each occupied area occupied by individual vendors participating in such swap meet. The total amount due per quarter will be based on the highest number of occupied areas for a given day during the quarter. The maximum annual license will be ten thousand and no/10Oths dollars ($10,000.00). APPROVED and ADOPTED this 19th day of April, 1978. - 1 Mayor Rancho Cucamonga ATTEST: