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: