Banning Municipal Code Ch. 5.08 License Fees and Taxes

Every person who engages in business in the city shall pay a business tax based upon number of employees, unless specifically assigned a different tax based upon a subsequent schedule, and shall pay an annual business tax according to the schedule set forth in this chapter.

(Code 1965, § 12-32.)

Any person conducting, managing or carrying on the business mainly of selling at retail or wholesale, or manufacturing, processing, packing or fabricating and selling at retail or wholesale any goods, wares, merchandise, real property or other things of value not enumerated elsewhere in this chapter, are assigned to this category and shall pay an annual business tax based on the number of employees according to the following schedule:

(Code 1965, § 12-33.)

Except as otherwise specifically set forth in this chapter, all persons engaged in a business of a service nature shall pay an annual business tax based on the number of employees in Section 5.08.020. Business of a service nature shall include, but not be limited to, the following:

1. Addressing services,

2. Actor's or talent agencies,

3. Adjustor or claims agencies,

4. Advertising agencies,

5. Aircraft services,

6. Alarm services,

7. Armored car services,

8. Animals, board and care,

9. Barber shops,

10. Beauty shops,

11. Blacksmith shops,

12. Business services,

13. Cesspool services,

14. Check-cashing services,

15. Collection agencies and credit bureaus,

16. Commercial artists and designers,

17. Data processing services,

18. Detective agencies,

19. Directories,

20. Ditching and backhoe services,

21. Drafting services,

22. Employment agencies,

23. Equipment rental all types,

24. Escort services,

25. Escrow or title companies,

26. Finance, savings and loans,

27. Fire extinguisher services,

28. Guard and patrol services,

29. Health salons,

30. Herbalists,

31. Left Blank Intentionally,

32. Interior decorators,

33. Janitor services,

34. Lapidaries,

35. Laundry and cleaning services,

36. Letterwriting services,

37. Locksmiths,

38. Messenger services,

39. News agencies,

40. Newspaper dealers,

41. Odor control services,

42. Orchard management or care,

43. Pest control services,

44. Photographers,

45. Piano tuning services,

46. Portable toilets,

47. Printers,

48. Professional schools all types,

49. Publications and periodicals,

50. Public stenographers,

51. Public relations services,

52. Public utilities,

53. Radio, television and other communication services,

54. Repair and maintenance services all types,

55. Searchlight rentals,

56. Shoe repair shops,

57. Sign painters,

58. Swimming pools and clubs,

59. Tailors or dressmakers,

60. Taxidermists,

61. Tax services,

62. Telephone answering service,

63. Ticket agencies,

64. Trash collection services,

65. Travel agencies,

66. Tree, lawn and weed control services,

67. Vehicle rental or leasing agencies,

68. Warehouse storage services,

69. Water softener services,

70. Real estate offices.

(Code 1965, § 12-34.)

A. All persons engaged in business considered to be of a professional nature shall pay an annual business tax of eighty dollars for each professional member, owner, partner or employee of the firm who is certified or licensed to practice the profession in which the firm is engaged, plus five dollars for each nonprofessional employee.

B. Professional services shall include, but not be limited to, the following:

1. Accountants, CPA or PA,

2. Appraisers,

3. Architects including landscape,

4. Assayers,

5. Attorneys,

6. Chemists,

7. Chiropodists,

8. Chiropractors,

9. Consultants,

10. Dentists,

11. Engineers all types,

12. Geologists,

13. Morticians,

14. Oculists,

15. Optometrists nondispensing,

16. Osteopaths,

17. Physicians,

18. Physiologists,

19. Physiotherapists,

20. Psychologists,

21. Veterinarians,

22. Brokers and agents all types save for realtors and their agents who shall be assessed according to the provisions of Section 5.08.020,

23. Laboratory workers.

(Code 1965, § 12-35.)

A. All persons conducting, managing or carrying on the business of a contractor shall pay an annual business tax as follows:

B. It shall be the responsibility of every general building, engineering, or prime contractor to require subcontractors under his or her control or direction to pay the business tax as herein provided before permitting said subcontractor to begin or perform services for said general building, engineering or prime contractor.

C. Each general building, engineering or prime contractor shall furnish the collector with a list of all subcontractors and material suppliers upon forms furnished by the collector prior to receiving a Certificate of Occupancy.

(Code 1965, § 12-36.)

Any person conducting, managing or carrying on the business consisting of leasing or renting apartment, business office building, miniwarehouses, hotel or motel consisting of one or more units, excluding owner or manager's quarters, will be classified in this category and shall pay the following business tax, not to exceed three hundred thirty dollars:

(Code 1965, § 12-37.)

Recreation and entertainment services shall pay the following business tax:

A. Amusement Center. Includes any flying horses, merry-go-rounds, ferris wheels, or other riding devices, giant slides, shooting galleries, etc., not shown with any other show, game, attraction or carnival.

B. Amusement Center, Temporary. Same as above except with no fixed place of business. Includes kiddie rides in shopping centers, pony rides, etc.

C. Bowling Alleys.

Business conducted in conjunction with a bowling alley, such as eating and drinking, pro shop establishments, shall be subject to additional business taxes applicable to such type of businesses.

D. Carnivals, Circuses and Menageries (Council permit required).

E. Dance, Public. (Nightclubs etc.)

F. Dancing Club. For every dancing club where admission is charged, dues paid or donations accepted. (Council permit required if alcoholic beverage sold)

G. Astrology, Palmistry and Similar Trades or Calling.

H. Games, Miscellaneous. For every person conducting, operating, or managing any amusement game or test of skill, strength, or physical endurance of any kind whatsoever, including boxing, wrestling exhibitions, rodeos, and other professional athletic events, and not otherwise provided for in this section, the business tax shall be as follows:

I. Skating Rink.

J. Theaters and Shows. For every person engaged in the business of conducting a theater or show in an established place of business within a permanent building, including musical, vocal, theatrical or operatic concerts or performances, or at an established place of business constructed for theatrical purposes of the type commonly referred to and called "drive-in theater" the business tax shall be as follows:

For the purpose of determining the seating capacities of "drive-in theaters," each car space shall equal two seats.

For every person engaged in the business of conducting an open air theater or tent show wherein vaudeville, comic, dramatic or operatic productions or performances are given or motion pictures shown or exhibited as an independent business and not as a part of any other business or entertainment the business tax shall be as follows:

K. Travelogues and Special Art Shows. Includes antique, coin, stamp, art and similar shows.

L. Golf Course—18-hole.

M. Golf - Driving Range, Miniature or Pitch and Putt

N. Outdoor Craft Fairs and Marketplaces.

1. The sponsor or promoter of any outdoor craft fair or marketplace shall, as a condition of initiating such activity obtain a license on the following basis:

2. Any vendor engaged in the selling of any merchandise under the auspices of a sponsor or promoter at such outdoor craft fair or marketplace for any two nonconsecutive periods during any one month shall obtain a business license valid for six months: twelve dollars.

3. The sponsor or promoter of such events shall be responsible for collecting business license fees from its vendors and remitting the same to the city on the day following the event occurring. Additionally, the sponsor or promoter shall maintain a roster of participating vendors and provide the city with said listing to ensure that each vendor obtained a business license consistent with the provisions contained herein.

4. Upon a violation of any provision of this section by the sponsor or promoter, the license issued hereunder shall be immediately revoked and the promoter or sponsor shall be required to pay a fine equal to all fees due to the city under subsections 1 and 2 of this section. The fee may be collected by the commencement of a civil action against the sponsor or promoter. Additionally, the sponsor or promoter shall be charged a fee of one hundred dollars at the time of the reissuance of the license. If such license is not reissued, the fee shall be charged at the time of any future issuance of such license to the sponsor or promoter in addition to all other fees for such issuance.

O. Nonprofit Outdoor Craft Fairs and Marketplaces.

1. For outdoor craft fairs and marketplaces qualifying under this subsection, the fee shall be as follows:

The charge per year shall apply at such time as the vendor shall apply for a yearly permit. There shall be no proration of the yearly charge.

2. The sums charged hereunder shall be collected directly from the participating vendor by the sponsoring nonprofit agency.

(Code 1965, § 12-38.)

All persons engaged in the business enumerated below shall pay a business tax as specified for each such business.

A. Advertising, Outdoor.

B. Ambulance Service.

C. Automobile RV, Trailer and Boat Storage Units (fifteen feet per unit).

Recreational storage spaces in mobile home parks and planned residential developments rented to and maintained for the convenience of park tenants only shall not be taxed.

D. Day Nurseries and Nursery Schools.

All child care facilities must provide copies of all Riverside County license(s).

E. Dog Kennels. For every person conducting, managing or carrying on a dog kennel business where dogs are bred for sales.

F. Garage, Patio and Yard Sales (Private Residences).

For every person selling or offering for sale for the purpose of disposing of personal property by means of on-site sales.

Sales shall not exceed three consecutive days and shall not be held at intervals of less than six months.

G. Pawnbrokers.

H. Shoeshine Stand.

I. Christmas Tree Sales—Each Location.

J. Automobile Wrecking and Junk Dealers. (Council permit required)

K. Reserved.

L. Swap Meet—Each Location.

M. Taxicabs and Limousines. For every person operating a taxi or limousine business or in any manner having automobiles, buses or other vehicles available for hire. (Council permit required)

N. Commercial Solicitors—See Chapter 5.24.

O. Charitable Solicitors—See Chapter 5.20.

P. Coin-Operated Machines. Renting, leasing or operating any coin-operated machines including but not limited to dispensing services, tangible personal property, laundry equipment, newspaper vending machines, jukeboxes, entertainment devices, games of skill, video games, photography machines, etc. Every individual or firm engaged in the business of managing, conducting or carrying on the business of operating, leasing, letting the use of, renting or maintaining any coin-operated machines, except change machines, shall pay an annual license tax based upon the number of machines as follows:

(Code 1965, § 12-39; Ord. No. 1426, § 3, 9-14-10)

A. Nothing herein shall be construed to imply an intent to allow or provide for the use of any machine or device prohibited by law.

B. Any license to conduct a business issued by the city in connection with which the city imposes a license fee or tax upon coin-operated vending machines dispensing tangible personal property or service within the city may be revoked for failure of the licensee to report to the city the number of machines.

C. No license shall be issued to any individual, firm, or corporation until the applicant for the license has completed the necessary application forms and has otherwise met the provisions of this chapter. Stamp vending machines dispensing United States postage stamps are exempt.

D. Every coin-operated machine licensed under the provisions of this section shall have affixed thereto a legible and current official seal or sticker issued by the license collector of the city, and shall indicate the year for which it was issued and the number of the license under which it was issued.

(Code 1965, § 12-40.)

Every individual or firm operating, maintaining, leasing or letting the use of any coin-operated machine or device shall maintain thereon a label conspicuously placed to indicate the name, address, telephone number of such individual or firm.

(Code 1965, § 12-41.)

Any coin-operated machine, device or game not properly licensed under the provisions of this chapter located in any commercial establishment such as a store, hotel, motel, restaurant, poolhall or any other public place may be seized by the license collector. Such machines shall be redeemable by the legal owner only within a period not to exceed sixty days. At that time the license tax, cost of seizure and penalties shall be determined and paid before such machine is released. If after sixty days the legal owner has failed to claim the machine, the license collector shall then send a registered letter to the legal owner's last known address notifying him that the machine will be sold unless redeemed. If after thirty days the machine is still not redeemed it shall be sold with the proceeds for such sale credited to the general fund of the city.

(Code 1965, § 12-42.)

No business license tax shall be required for the maintenance or operation of any machine or device dispensing sanitary or hygienic articles or drinking cups, towels, medicine, etc., if the machine is entirely owned and operated by the owner or operator of the premises and the machine or device is maintained solely for the convenience of employees, visitors or customers and not intended for profit for the establishment or any other person.

(Code 1965, § 12-43.)

A. For the business of selling lands, tenements, hereditaments, goods, wares, merchandise or real or personal property of any kind or description at an auction or public outcry the business tax shall be: fifty-five dollars per day or five hundred and fifty dollars per year.

B. This section shall not apply for the selling at public sale of goods or property belonging to the City of Banning, the United States or the state or by virtue of process issued by any state or federal court or by the legally appointed administrator, executor or guardian of an estate.

(Code 1965, § 12-44.)

Business tax shall be based upon the maximum occupancy as established by the appropriate licensing agency.

(Code 1965, § 12-45.)

Every person not having a fixed place of business within the city, and not being herein otherwise certified or classified, who delivers goods, wares or merchandise of any kind by vehicle, or who provides any service by use of vehicles in the city, except those vehicles which are occasional, shall pay an annual tax of: fifty-five dollars per business.

(Code 1965, § 12-46.)

All business license fees in this chapter shall be automatically increased (or decreased) once each year. The percentage change shall be equal to the percentage change in the Los Angeles-Anaheim-Riverside Consumer Price Index (C.P.I.) from July of the current year compared with July of the prior year minus two percent. The license change shall take place on October 1 of each year.

(Code 1965, § 12-273.)