Bell Municipal Code Ch. 5.08 Business License Taxes (CA)

§ 5.08.010. Fixed fees.¶

The following businesses shall be required to pay, as and for business license taxes, the amounts hereinafter set forth in this section. The letters "A," "S.A.," "Q," "M," or "D" shall designate the tax imposed as an annual, semiannual, quarterly, monthly or daily tax, respectively.

A.	Advertising vehicle	$15.00—D
B.	Auctions	$30.00—D unless conducted as an integral part of a business otherwise licensed hereunder
C.	Bankruptcy, fire and closing-out sales for which a permit is required by this title	$30.00—D or $143.00—M or $709.00—A
D.	Bench, advertising	$15.00—A
E.	Business by vehicle	$36.00—A for the first vehicle and $22.00—A for each additional vehicle
F.	Cabaret dances	$120.00—A
G.	Christmas tree sales	$72.00—Q
H.	Contractors
1.	General, plumbing and electrical	$72.00—A or $48.00—S.A.
2.	All others	$39.00—A or $22.00—S.A.
I.	Entertainment permits
1.	Fortunetelling	$220.00—A
2.	All others	$220.00—A plus 1 percent of gross receipts
J.	Gardener	$28.00—Q or $72.00—A
K.	Handbills (distribution of)	$72.00—A per person
L.	Junk dealer, automobile or truck dismantler	$425.00—A
M.	Amusement devices and vending machines
1.	Amusement devices which dispense music only	$29.00—A for each such device and an additional $6.00—A for each coin slot or token intake slot associated with such device
2.	For all other amusement devices:
a.	Where the maximum cost to operate the same is not more than four cents	$20.00—A for each coin or token intake slot, lever or plunger
b.	Where the maximum cost to operate the same is more than four cents and less than twenty-one cents	$29.00—A for each coin or token intake slot, lever or plunger
c.	Where the maximum cost to operate the same is more than twenty cents and less than fifty cents	$33.00—A for each coin or token intake slot, lever or plunger
d.	Where the maximum cost to operate the same is more than forty-nine cents and less than a dollar	$37.00—A for each coin or token intake slot, lever or plunger
e.	Where the maximum cost to operate the same is more than one dollar	$43.00—A for each coin or token intake slot, lever or plunger
N.	Motel, hotel, bed & breakfast, per unit	$350.00—A, one quarter of which is to be due and payable in advance on the first day of January, April, July and October of each year, with such taxes being delinquent on the 10th day after the same is due
O.	Outdoor advertising signs
1.	For the first sign	$72.00—A
2.	For each additional sign	$7.00—A
P.	Pawnbrokers	$212.00—A
Q.	Pool or billiard rooms or halls	$43.00—A for the first billiard, pool or snooker table, and $10.00—A for each additional table
R.	Private patrol	$227.00—A
S.	Public dump	$142.00—A or five percent of the gross receipts derived therefrom, whichever is greater
T.	Refuse rubbish	$1,500.00—A per vehicle, which notwithstanding any other provision of this code, may be payable quarterly, in advance
U.	Searchlight	$17.00—D, $85.00—Q or $143.00—A per searchlight
V.	Storage	$2.83 per ea. 100 sq. ft.—A or $2.83 ea.—A whichever is lower, $72.00—A minimum
W.	Warehousing	The sum of $2.83 per 100 sq. ft. devoted to such use
X.	Any activity for which a temporary use permit is required hereunder	$72.00—D
Y.	Peddler, solicitor, itinerant vendor, or sidewalk vendor	$17.00—D or $85.00—Q or $142.00—A
Z.	Card clubs	The business license taxes applicable to card clubs shall be imposed and collected as set forth in Chapter 5.28 .

(Ord. 1051; Ord. 1023; Ord. 983; Ord. 1141 § 1, 2001; Ord. 1241 § 6, 2019)

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§ 5.08.020. Gross receipts.¶

Each person engaged in a business which is not taxed pursuant to Section 5.08.010 shall pay a business license tax based upon the gross receipts of such business in accordance with the following schedule.

Gross Receipts per Year	Fee	Fee
Gross Receipts per Year	$ Per Year	$ Per Quarter
Less than $25,000	70.00	24.00
$25,000.00 and less than $50,000.00	128.00	36.00
$50,000.00 and less than $75,000.00	190.00	65.00
$75,000.00 and less than $100,000.00	198.00	53.00
$100,000.00 and less than $200,000.00	260.00	68.00
$200,000.00 and less than $300,000.00	374.00	97.00
$300,000.00 and less than $400,000.00	476.00	123.00
$400,000.00 and less than $500,000.00	566.00	145.00
$500,000.00 and less than $600,000.00	645.00	165.00
$600,000.00 and less than $700,000.00	713.00	182.00
$700,000.00 and less than $800,000.00	771.00	196.00
$800,000.00 and less than $900,000.00	816.00	208.00
$900,000.00 and less than $1,000,000.00	850.00	216.00
$1,000,000.00 and less than $2,000,000.00	A base of $850.00 plus $198.00 for each $100,000.00 or fraction thereof in excess of $1,000,000.00	A base of $850.00 plus $198.00 for each $100,000.00 or fraction thereof in excess of $1,000,000.00
$2,000,000.00 or more	$2,833.00	$2,833.00

(Ord. 1023)

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§ 5.08.030. Cost of living adjustments.¶

The amount of the business license taxes imposed pursuant to Sections 5.08.010 and 5.08.020 shall be increased or decreased annually, effective January 1st of each calendar year, commencing with the calendar year 1992, in proportion to the increase or decrease in the Consumer Price Index, of living increase or decrease for that year. The base year for the purpose of determining increases or decreases pursuant to the provisions of this section shall be deemed to be the calendar year 1989. The Consumer Price Index ("CPI") which shall be utilized to determine whether there has been a cost of living increase or decrease shall be CPI issued by the United States Department of Labor, Bureau of Labor Statistics, for the "Los Angeles, Anaheim, and Riverside area, All Items." If, during the time that this section is in full force, and effect, the United States Department of Labor ceases to issue the CPI above described, the chief administrative officer shall designate an appropriate reliable cost of living index to be utilized in place thereof. No cost of living increase or decrease, in any calendar year, shall exceed the principal amount of the business license tax imposed during the preceding calendar year, by more than five percent.

(Ord. 1023)

Exceptions & meaning →