Azusa Municipal Code Art. X Miscellaneous Business Licenses

Every person engaged in the business of selling goods, wares or merchandise at wholesale; every person in the business of manufacturing, processing or fabricating goods, wares or merchandise, including the production of oil, natural gas and other hydrocarbons; every person engaged in the business of selling to the general public at retail goods, wares, merchandise or commodities, including restaurants and other foods dispensers; every person engaged in any professional or semiprofessional occupation, trade or craft; every person primarily engaged in selling, performing or furnishing services other than commodities, including trades and crafts; and all other persons engaged in any business, calling or occupation within the city, not otherwise specifically licensed or taxed by the other sections of this chapter, shall pay an annual business license tax computed as follows:

(1) Group 1: Gross receipts during fiscal year of business between $0.00 and $4,999.00 shall pay a tax of $50.00.

(2) Group 2: Gross receipts during fiscal year of business between $5,000.00 and $9,999.00 shall pay a tax of $90.00.

(3) Group 3: Gross receipts during fiscal year of business between $10,000.00 and $99,999.00 shall pay a tax of $150.00.

(4) Group 4: Gross receipts during fiscal year of business between $100,000.00 and $499,999.00 shall pay a tax of $300.00.

(5) Group 5: Gross receipts during fiscal year of business between $500,000.00 and $999,999.00 shall pay a tax of $750.00.

(6) Group 6: Gross receipts during fiscal year of business between $1,000,000.00 and $4,999,999.00 shall pay a tax of $750.00 plus $0.15 for each $1,000.00 over $1,000,000.00 up to $4,999,999.00.

(7) Group 7: Gross receipts during fiscal year of business between $5,000,000.00 and $14,999,999.00 shall pay a tax of $1,350.00 plus $0.135 for each $1,000.00 over $5,000,000.00 up to $14,999,999.00.

(8) Gross receipts during fiscal year of business of $15,000,000.00 or more shall pay a tax of $2,700.00 plus $0.10 for each $1,000.00 over $15,000,000.00.

(Code 1971, § 5.08.230; Ord. No. 93-07, § 4, 5-3-93; Ord. No. 00-013, § 2, 3-20-01)

Where a business conducts operations within the city and at other locations outside the city, gross receipts taxed under this chapter shall be collected only on the gross receipts attributable to business conducted within the city. Gross receipts of such a business shall be apportioned as described on that basis or as set out in section 18-693 et seq. When such sections do not specify a method of apportionment and gross receipts reasonably cannot be apportioned by job, project or facility situs, the following formula may be used to apportion gross receipts attributable to business within the city. The taxpayer shall indicate in a sworn statement the method used to apportion gross receipts:

(1) The total gross receipts of the business shall be multiplied by a fraction, the numerator of which is the property factor plus the payroll factor and the denominator of which is two.

(2) The property factor is a fraction, the numerator of which is the average value of the taxpayer's real and tangible personal property owned or rented and used in this city during the business' fiscal year and the denominator of which is the average value of all the taxpayer's real and tangible personal property owned or rented and used during the fiscal year.

(3) Property owned by the taxpayer is valued at its original cost. Property rented by the taxpayer is valued at eight times the net annual rental rate. Net annual rental rate is the annual rental rate paid by the taxpayer less any annual rental rate received by the taxpayer from subrentals.

(4) The average value of property shall be determined by averaging the values at the beginning and ending of the fiscal year, but the business license officer may require the averaging of monthly values during the fiscal year if reasonably required to reflect properly the average value of the taxpayer's property.

(5) The payroll factor is a fraction, the numerator of which is the total amount paid in this city during the fiscal year by the taxpayer for compensation and the denominator of which is the total compensation paid by the business during the fiscal year.

(6) Compensation is paid in this city if:

a. The individual's service is performed entirely within the city;

b. The individual's service is performed both within and without the city, but the service performed without the city is incidental to the individual's service within the city; or

c. Some of the service is performed in the city and:

1. The base of operations or if there is no base of operations the place from which the service is directed or controlled is in the city; or

2. The base of operations or the place from which the service is directed or controlled is not in any city in which some part of the service is performed, but the individual's residence is in this city.

(Code 1971, § 5.12.015)

Every person who is engaged in the business of general or building contractor, as licensed by the state as an engineering, general or subcontractor, shall pay a license tax in accordance with section 18-691, provided that tax shall be owing only on gross receipts from work performed within the city. The gross receipts tax provided for in section 18-691 shall be paid at the same time an application for any construction permit or work of improvement permit is applied for. Where work is performed not requiring a permit, or performed as a subcontractor under permit(s) obtained by another, the gross receipts tax shall be paid upon application, renewal, transfer, or expiration of the business license. For purposes of this section, the gross receipts shall be based upon a signed affidavit provided by the business license division. Where subsequent evidence reveals that the gross receipts are greater than reported, a penalty as set forth in section 18-28 shall be applied to all gross receipts under reported from the date the tax was due.

(Code 1971, § 5.12.020; Ord. No. 00-013, § 3, 3-20-01)

Cross reference— Buildings and building regulations, ch. 14.

All sanitary landfill and disposal facilities and sites shall pay a quarterly business license tax in an amount equal to ten percent of gross receipts received from disposal of waste matter on the site, provided that the total amount of the tax shall not be less than $100,000.00 per calendar year.

(Code 1971, § 5.12.120)

Cross reference— Health and sanitation, ch. 34; solid waste, ch. 58.

(a) Every person engaged in the business of conducting a place or plant in the city where apparel, linens or any material that is knit, woven or shaped from fibers are washed, cleaned or renovated with the use of water or any cleaning agents or solvents, by hand or by any kind of power-driven equipment, shall pay a license tax as computed pursuant to section 18-691 on the total gross receipts actually derived from the conduct of such business within the city.

(b) Every person engaged in the business within the city of soliciting for or collecting, receiving or delivering wearing apparel, linens or any material that is knit, woven or shaped from fibers and cleaned or renovated by any process, by, for or on account of any laundry or dry cleaning plant or combined laundry and dry cleaning establishment or establishment not having a fixed place of business in the city, where such person receives compensation for such service, either by way of fixed salary or commissions, shall pay a license tax of $100.00 annually.

(Code 1971, § 5.12.030)

Every licensed auctioneer or auction company whose permanent place of business, as filed with the state auctioneer commission, is located in the city shall pay a business license tax on gross receipts based on section 18-691.

(Code 1971, § 5.12.040)

(a) Definitions. The following words, terms and phrases, when used in this section, shall have the meanings ascribed to them in this subsection, except where the context clearly indicates a different meaning:

Swap meet means any meeting or assembly where persons are permitted or invited to offer new or used merchandise, articles or things of value for sale or exchange on premises other than their own which are made available at certain times for such sales or exchanges.

Vendor participating in a swap meet means a person who enters a swap meet for the principal purpose of offering new or used merchandise, articles or things of value for sale or exchange.

(b) Tax. Every person advertising, conducting, maintaining, promoting or carrying on a swap meet shall pay a business license tax based on gross receipts in accordance with section 18-691. In addition, such persons shall pay the sum of $5.00 per rented vendor space per day in lieu of a business license tax on the individual vendors selling goods and services at the swap meets.

(Code 1971, § 5.12.050; Ord. No. 97-010, § 1, 11-4-97)

Every person engaged in the business of owning, opening, establishing, managing, operating, maintaining or having charge of any temporary location or place of business of any kind for the sale of insolvent, bankrupt, fire damaged or other similar goods, wares or merchandise and every itinerant or transient merchant having a temporary place of business, but not having any continuous or permanent place of business in the city, who sells or offers for sale any insolvent, bankrupt, fire damaged or other goods, wares or merchandise shall pay a license tax of $60.00 per day.

(Code 1971, § 5.12.060)

Businesses consisting mainly of warehousing and not otherwise specifically licensed by any other section of this chapter shall pay a tax based in accordance with section 18-691. For those firms where warehousing is the only business carried on within the city, the measure of gross receipts shall be the estimated average annual warehouse inventory value times the estimated annual turnover rate. If actual value of merchandise shipped annually is available, that will be used as the measure of gross receipts. Only those transactions for business conducted in the city shall be considered.

(Code 1971, § 5.12.062)

Every person engaged in the business of selling upon the streets or sidewalks of the city or from any vehicle or stand temporarily located upon private property any product such as food, flowers, balloons or similar merchandise shall pay a license tax of $15.00 for each and every day that the activity is proposed to be carried on, except as provided in section 18-691.

(Code 1971, § 5.12.080)

Every person engaged in the business of conducting or operating any hotel or motel within the city shall pay a business license based on gross receipts. The license shall be computed with a base fee of $350.00, plus $1.00 per $1,000.00 of gross receipts.

(Ord. No. 92-06, § 2(5.12.085), 1-20-92)

(a) Notwithstanding any other provision of this Code, any property within the city which is within a commercial or industrial zone may be used on a temporary basis for the sale of Christmas trees and related items, pumpkins and other such similar temporary sales uses, provided a permit is first obtained from the city in accordance with the procedures set forth in this section. No property, however, shall be used for the purpose of temporary sales, except as provided for by this section.

(b) Any person desiring a permit to conduct the temporary sale of Christmas trees, related items, pumpkins and other such similar temporary sales uses, including temporary outdoor sales by nonprofit organizations for fundraising purposes, shall file with the city an application for such permit. Outdoor sales by nonprofit organizations shall be limited to two events per year per organization.

(c) Such application shall be accompanied by a nonrefundable application fee of $50.00, which fee is waived by the city council for organizations which are nonprofit charitable organizations located within the city. A nonprofit charitable organization is defined as a group which has:

(1) Its principal and permanent meeting place in the city limits;

(2) Been organized and established in the city for a minimum of three years continuously preceding the filing of the application for the permit; and

(3) A bona fide sponsoring membership of at least 20 adults who meet regularly within the city.

(d) The application shall include or be accompanied by the following information:

(1) The name and address of the applicant.

(2) The address where products to be sold are proposed to be displayed.

(3) The proposed hours of operation, which shall not be earlier than 7:00 a.m. nor later than 11:00 p.m., unless otherwise approved by the director of community development.

(4) The dates the property will be used including setup and dismantling time.

(5) The types of lighting that shall be utilized.

(6) A site plan schematic showing the sales area, offsite parking, location of lighting and any temporary structures.

(7) The property owner's permission in writing for the use of the property.

(e) No permit shall be issued unless a valid seller's permit from the state board of equalization, where required, accompanies the permit application.

(f) Any permit issued shall be valid only for the location for which the permit is approved, and either the permit or a receipt for the permit shall be posted in a conspicuous place on the property.

(g) No permit issued in accordance with this section shall be transferable at any time to any individual or organization other than the permittee.

(h) No permit shall be issued unless there has been deposited with the city the sum of $250.00 to ensure that the premises shall be properly cleared prior to the permittee vacating the property. If the premises are cleared and returned to their normal condition, the deposit shall be returned to the applicant. If, however, the property is not cleared and restored to its previous condition to the satisfaction of the city, the director of community development may authorize the property to be cleared, the cost of which may be offset against the deposit required in this section. Should the cost of clearing the property exceed the sum of $250.00, the applicant agrees, as a condition of the issuance of any permit pursuant to this section, to reimburse the city for all additional expenses incurred in clearing the property back to its original condition.

(i) Any permit issued by the city may have attached to it such conditions as, in the opinion of the city, are necessary to ensure that the sale of the permitted items will not interfere with the peace and enjoyment of adjacent and nearby properties.

(j) Uses other than Christmas trees or pumpkin sales may be permitted only upon a finding of the director of community development that the use is similar in nature to those mentioned in this section.

(k) Electrical permits shall be obtained from the building division for connection of power and lighting for the lot.

(Ord. No. 92-07, § 1(5.12.087), 1-20-92; Ord. No. 93-010, §§ 2, 3, 6-7-93; Ord. No. 93-011, §§ 1, 2, 6-7-93)

Every person engaged in the business of renting or operating rental units such as any apartment house, house court, bungalow court, boardinghouse, roominghouse, lodginghouse, individual home, duplex or triplex whether attached or detached, or other accommodations for dwelling, sleeping, housekeeping or lodging in any place located within the city, regardless of whether the rental is at one location or at various locations, shall pay a license tax of $120.00 per year for each apartment unit, house, dwelling unit, bungalow, mobilehome, or other rented housing within a rooming or lodging house rented or occupied by a person or persons other than the property owner(s) as evidenced by a grant deed of trust; provided, however, that every person engaged in the business of renting or operating only three or fewer of such rental units shall pay a license tax computed on gross rental receipts from those properties as follows:

(Code 1971, § 5.12.090; Ord. No. 92-06, § 1, 1-20-92; Ord. No. 93-07, § 5, 5-3-93; Ord. No. 00-014, § 1, 3-20-01)

Every person who maintains any property for rent or lease, excluding property of a residential nature, shall annually pay a minimum tax of $90.00, plus $0.95 per $1,000.00 on rental amounts over $20,000.00.

(Code 1971, § 5.12.095)

Every person engaged in the business of conducting or operating any hospital, sanitarium, convalescent home, nursing home or rest home shall pay an annual license tax computed pursuant to section 18-691.

(Code 1971, § 5.12.100)

Cross reference— Health and sanitation, ch. 34.

(a) Generally. Every person who engages in the business of extracting or processing of rock, sand, or gravel or similar material (referred to as "material") from any real property located within the city, for the purpose of commercial use thereof, in fill, construction or similar operations, other than on the property where so excavated or processed, shall pay a license tax of up to a maximum of $0.35 per ton of material extracted or processed for use described in this section; provided, however, if portions of any real property from which material is being extracted or processed is located in one or more other cities or in the unincorporated territory of the county, the business license tax shall be up to a maximum of $0.175 per ton of material extracted or processed.

(b) Weight ticket. No owner or operator of a rock, sand or gravel extraction or processing business shall permit any vehicle carrying any material for which a tax could be imposed under subsection (a) of this section to enter or leave the facility without a weight ticket. A receipt of each ticket shall be kept and maintained by the owner or operator of the business. Each weight ticket shall contain the following information:

(1) The size, empty weight and load capacity of the vehicle.

(2) The loaded weight of the vehicle carrying rock, sand or gravel to or from the facility.

(3) The cargo weight.

(c) Records. The owner and operator of a rock, sand or gravel extraction or processing business shall keep and maintain accurate records on all vehicles entering or exiting the facility engaged in activity that could result in taxation under subsection (a) of this section. The records kept by the owner or operator shall contain the following information:

(1) The size, empty weight and load capacity of each vehicle entering or exiting his facility that is engaged in activity that could result in taxation under subsection (a) of this section.

(2) The loaded weight of each vehicle carrying rock, sand, gravel or processed material to or from the facility.

(3) For each day, the number of vehicles engaged in carrying rock, sand, gravel or processed material to or from his facility.

(d) Measurements. Accurate scales shall be located on or immediately adjacent to the facility and shall be kept and maintained in good condition by the owner or operator of the rock, sand or gravel extraction and processing business and shall be routinely and regularly tested in order to ensure its accurate calibration. It shall be the responsibility of the owner and operator of the rock, sand or gravel extraction or processing business to operate the scales so that accurate weights are made and recorded. Scales shall be available for inspection and testing by employees of the city at any time during normal business hours. All records and ticket receipts required under this section shall be available for inspection by the business license officer at all times during normal business hours.

(Code 1971, §§ 5.12.110—5.12.116; Ord. No. 97-011, § 1, 11-4-97)

(a) Every person who operates an offsite, multiuser hazardous waste facility located within the city shall pay a tax to the city in such amount as set by resolution of the city council, but not to exceed ten percent, or such other amount as authorized by state law of the facility's annual gross receipts for the treatment, storage or disposal of hazardous waste at the facility.

(b) The tax imposed by this section shall not apply to that portion of the gross receipts of the hazardous waste facility that derives from the recycling of hazardous waste or the treatment of infectious waste; provided, however, that the tax shall include gross receipts on retrograde materials derived from recycling or treatment of such hazardous waste.

(c) The terms used in this section shall be defined as set forth in Health and Safety Code § 25100 et seq.

(d) The tax imposed by this section shall be paid quarterly during the year with quarters ending in March, June, September and December. All such payments are due within ten days of the end of the quarter and shall be accompanied by a statement of gross receipts executed under penalty of perjury by the chief operating officer of the facility. Such statement of gross receipts shall not be conclusive as to the matters set forth therein, nor shall the filing of such statement preclude the city from collecting, by appropriate action, such sums as are actually due and payable. Such statement and each of the several items therein contained shall be subject to audit and verification by the city, or its contractor; and the city, or its contractor, shall have the right to inspect the books and records of the taxpayer as may be necessary to verify and ascertain the amount of the tax due and payable.

(Code 1971, § 5.12.150)