Earlier editions: 2026-09
Title 5 — BUSINESS LICENSES, TAXES AND REGULATIONS›Chapter 5.02 — BUSINESS LICENSES
Big Bear Lake Municipal Code Art. I License Requirements and Procedures
Big Bear Lake Municipal Code · 2026-10 edition · updated 2026-10-04 · Big Bear Lake
Cite as: Big Bear Lake Municipal Code Article I · Text as of 2026-10-04
5.02.010 - Purpose of provisions.¶
This chapter is enacted solely for the purpose of regulation.
(Ord. 88-156 § 101, 1988)
(Ord. No. 2021-497, § 4(Exh. C), 10-4-2021)
5.02.020 - Definitions.¶
"Business" means professions, trades and occupations and all and every kind of calling whether or not carried on for profit or livelihood.
(Ord. 88-156 § 103, 1988)
(Ord. No. 2021-497, § 4(Exh. C), 10-4-2021)
5.02.030 - License required.¶
A. There are imposed upon all businesses in the city, license fees in the amounts hereinafter set forth in this chapter. It is unlawful for any person, either for himself or for any other person, to commence, transact or carry on any business in the city not excluded by this chapter, without first having procured a license from the city to do so, or without complying with any and all regulations contained in this chapter.
B. The carrying on of any business without first having procured a license from the city to do so, or without complying with any and all regulations of this chapter, constitutes a separate violation of this chapter for each and every day that such business is so carried on. See also Section 5.02.410 of this chapter.
(Ord. 88-156 § 102, 1988)
(Ord. No. 2021-497, § 4(Exh. C), 10-4-2021)
5.02.040 - Scope of license.¶
A. No license issued under the provisions of this chapter shall be construed as authorizing the conduct or continuance of any illegal or unlawful business, or any business in violation of any ordinance of the city, or regulations of the state or federal court.
B. The payment of a license fee and the issuance of a license to any person by the city shall not entitle the licensee to carry on any business unless he/she has complied with all the requirements of the code and all other applicable laws, nor to engage in or to carry on any business in any building or in any premises designated in such license in the event such building or premises are situated in any area or locality in which the conduct of such business is in violation of the code, or any ordinance of the city, or any other law.
(Ord. 88-156 §§ 104, 301, 1988)
(Ord. No. 2021-497, § 4(Exh. C), 10-4-2021)
5.02.050 - Evidence of doing business.¶
When any person shall by use of signs, circulars, cards, telephone book, or newspapers, advertise, hand out, or represent that he/she is in business in the city, for one transaction or more, or when any person holds an active license or permit issued by a governmental agency indicating that he/she is in business in the city, then these facts shall be considered prima facie evidence that he/she is conducting a business in the city.
(Ord. 88-156 § 105, 1988)
(Ord. No. 2021-497, § 4(Exh. C), 10-4-2021)
5.02.060 - Exclusions.¶
A. Except as may be otherwise specifically provided in this chapter, the terms hereof shall not be deemed or construed to apply to any of the following persons:
Any public utility which pays to the city a tax under a franchise or similar agreement;
Banks, savings and loan companies, including national banking associations, to the extent that a city may not levy a license fee upon them under provisions of Article XIII, Section 16, Subdivision 1(a) of the State Constitution;
Insurance companies and associations to the extent that a city may not levy a license tax upon them under the provisions of Article XIII, Section 14 4/5 of the State Constitution;
Any person whom the city is not authorized to license under any law or constitution of the state.
B. The tax and license collector shall require the filing of a verified statement from any person claiming to be excluded by the provisions of this section, which statement shall set forth all facts upon which the exclusion is claimed.
(Ord. 88-156 § 106, 1988)
(Ord. No. 2021-497, § 4(Exh. C), 10-4-2021)
5.02.070 - Exemptions.¶
A. Constitutional or Statutory Exemptions.
Nothing in this chapter shall be deemed or construed to apply to any person transacting and carrying on any business exempt by virtue of the Constitution or applicable statutes of the United States or of the state for the payment of such taxes as are herein prescribed.
Any person claiming an exemption pursuant to this section shall file a sworn statement with the tax collector stating the facts upon which exemption is claimed, or present official documents from the California Secretary of State stating that the organization is a nonprofit, tax-exempt charitable organization, and in the absence of such proof substantiating the claim, such person shall be liable for the payment of the taxes imposed by this chapter.
B. General. The following are exempted from the payment of a license fee under this chapter:
Any recognized tax-exempt charitable institution, organization or association organized and conducted for charitable purposes only. This exemption shall not apply to promoters;
Any person, religious, fraternal, educational, military, state, county, or municipal organization or association conducting or staging any amusement, concert, exhibition, lecture, dance, athletic event or entertainment where the receipts, if any derived there from, are to be used totally and solely for recognized tax-exempt charitable or benevolent purposes and not for private gain, or other purposes of the conducting person, or for the private gain of any person in whole or in part;
Any recognized tax-exempt religious, fraternal, educational, military, state, county, or municipal organization or association conducting any business which is open to members thereof only and not open to the public;
Any solicitor engaged in interstate commerce when a license tax casts a burden upon such interstate commerce;
Any honorably discharged or relieved veteran of any of the armed forces of this country who provides a certificate of disability from the Veteran's Administration, who is physically unable to earn a livelihood by manual labor and who is a voter or resident, respectively, of this state, and who desires to hawk, peddle or vend goods, wares and merchandise owned by him or to distribute circulars;
Any individual person of the age of sixteen (16) years and under whose annual gross receipts from any and all business are three hundred dollars ($300.00) or less;
Any public transportation system in the city operating under the jurisdiction of the public utilities commission of the state and operating buses of the capacity of twenty (20) or more passengers upon a fixed route with definite permanent points of origin and termination.
Any property owner holding a vacation rental license for the self-management of their residence as a vacation rental.
(Ord. 88-156 §§ 107, 108, 1988)
(Ord. No. 2021-497, § 4(Exh. C), 10-4-2021)
5.02.080 - Revocation of exemption.¶
The tax collector may revoke any exempt license granted pursuant to the provisions of this chapter upon information that the licensee is not entitled to the exemption as provided therein. In such revocation the procedure to be followed and right of appeal shall be as provided in Section 5.02.190 of this chapter.
(Ord. 88-156 § 1003, 1988)
(Ord. No. 2021-497, § 4(Exh. C), 10-4-2021)
5.02.090 - Content of license.¶
All licenses shall be prepared and issued by the tax collector of the city, upon payment of the required fee and each license shall state the following:
A. The name of the business to which the license is issued;
B. The kind or kinds of business licensed thereby;
C. The location of such business;
D. The date of the expiration of such license;
E. Such other information as the tax collector shall determine.
(Ord. 88-156 § 501, 1988)
(Ord. No. 2021-497, § 4(Exh. C), 10-4-2021)
5.02.100 - Branch establishments.¶
Separate licenses must be obtained for each branch establishment or location of the business engaged in, as if each such branch establishment or location were a separate business, and each license shall authorize the licensee to engage only in the business licensed thereby at the location or in the manner designated in such license; provided, that warehouses, distributing plants and other locations which generate no additional gross receipts but are used in connection with and incidental to a business licensed under the provisions of this chapter shall not be deemed to be separate places of business or branch establishments.
(Ord. 88-156 § 502, 1988)
(Ord. No. 2021-497, § 4(Exh. C), 10-4-2021)
5.02.110 - Separate license for each establishment.¶
Any person managing, carrying on or conducting two or more separate businesses subject to the payment of a license fee under more than one classification in the chapter whether or not at the same location or under the same management shall pay a separate license fee for each of said businesses.
(Ord. 88-156 § 503, 1988)
(Ord. No. 2021-497, § 4(Exh. C), 10-4-2021)
5.02.120 - Duration of license.¶
No license shall be issued for a period of more than twelve (12) months. No license shall be issued for any period extending beyond the thirtieth day of September of each calendar year.
(Ord. 88-156 § 504, 1988)
(Ord. No. 2021-497, § 4(Exh. C), 10-4-2021)
5.02.130 - Transferability.¶
No license issued pursuant to this chapter shall be transferred to a different licensee, owner, entity, or operator, including any name change. When a licensee transfers the business from one location to another in the city, the license previously issued may be amended to authorize the conduct of the business at the new location. The license transfers and amendments herein authorized may be obtained upon application to the tax collector and payment of the license fee. The license fee shall be established, from time to time, by resolution of the city council, after the city council conducts a public hearing.
(Ord. 2002-329 § 1(a), 2002; Ord. 88-156 § 604, 1988)
(Ord. No. 2021-497, § 4(Exh. C), 10-4-2021)
5.02.140 - Renewal.¶
On or before the end of each license year, all licensees shall remit the annual license renewal fee to the city's tax collector along with a completed license application form provided by the tax collector and completed by the licensee. Any change in information from that set forth on an original license application shall also be noted on such form. The license year shall end on September 30th of each calendar year.
(Ord. 98-288 § 1, 1998: Ord. 88-156 § 701, 1988)
(Ord. No. 2021-497, § 4(Exh. C), 10-4-2021)
5.02.150 - Display of license.¶
A. Every person having a license under the provisions of this chapter and carrying on a business at a fixed place of business shall keep such license posted and exhibited while in force, in some conspicuous part of the place of business.
B. The tax collector and 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 time, any place of business required to be licensed herein and demand an exhibition of its license certificate. Any person having such license certificate theretofore issued, in his possession or under his control, who willfully fails to exhibit the same on demand, is guilty of an infraction and subject to the penalties provided in this chapter. It shall be the duty of the tax collector and each of his assistants to cause a complaint to be filed against any and all persons found to be violating any of said provisions.
C. Every person having such a license and not having a fixed place of business shall carry such license with him at all times while carrying on the business for which the same was granted, or have attached to the vehicle used in such business the windshield sticker as provided in Article IV of this chapter.
(Ord. 88-156 § 902, 1988)
(Ord. No. 2021-497, § 4(Exh. C), 10-4-2021)
5.02.160 - Cancellation of license on request.¶
A. The tax collector may cancel an unexpired license at the request of the owner provided:
The owner surrenders the certificate and any applicable stickers; and
All business activity has ceased.
B. Liability for any further business taxes will cease only if the owner's account is cleared.
(Ord. 88-156 § 1001, 1988)
(Ord. No. 2021-497, § 4(Exh. C), 10-4-2021)
5.02.170 - Revocation upon bond cancellation.¶
The tax collector shall revoke any license for which a bond is required if the city receives notice from the bonding company to the effect that it has cancelled the bond.
(Ord. 88-156 § 1002, 1988)
(Ord. No. 2021-497, § 4(Exh. C), 10-4-2021)
5.02.180 - Revocation—Grounds.¶
A. Any business license issued under the authority of this code may be revoked by the tax collector upon the holder of the license losing necessary licentiate from any agency controlling that business, profession or occupation. The revocation shall remain in effect as long as the licentiate remains suspended or revoked, and a business license may be reapplied for upon reinstatement.
B. Further, a business license may be suspended by the tax collector upon the conviction of the holder of:
Any felony;
Any misdemeanor involving moral turpitude; or
Any conviction of any offense arising out of the conduct of the business so licensed.
(Ord. 88-156 § 1004, 1988)
(Ord. No. 2021-497, § 4(Exh. C), 10-4-2021)
5.02.190 - Revocation—Hearing.¶
A. Upon service of notice of revocation under Section 5.02.180 of this chapter, the holder of the license shall have ten (10) days following service of such revocation by either personal service or deposit of the notice in the U.S. Post Office, registered mail, to request a hearing for consideration of the revocation by the city council. Such requests shall be to the tax collector's office, by personal delivery, at the city office. The tax collector shall set a hearing before the city council at either an open or closed session of the council of the licensee's choosing, no sooner than thirty (30) days nor more than sixty (60) days after service.
B. The licensee shall have the right to legal counsel at his/her sole expense and may have a court reporter present at the licensee's expense. The council may direct that the proceedings be tape recorded and a copy thereof may be purchased by the licensee. During such appeal, the revocation shall be abated.
C. The council shall rule upon the revocation no later than seven days after the close of such hearings.
D. The rules of evidence shall be those of administrative hearings and an affirmative three votes of the council shall be necessary to sustain the revocation.
(Ord. 88-156 § 1005, 1988)
(Ord. No. 2021-497, § 4(Exh. C), 10-4-2021)
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