Buena Park Municipal Code Ch. 5.04 Schedule of License Fees

A. There are hereby imposed upon the businesses, trades, professions, callings and occupations specified in this chapter license taxes in the amounts prescribed in this chapter.

B. The fee for any license required by any section of this chapter shall be that set forth in this chapter for the particular business involved. The fee and the duration of the license shall be annual, quarterly, monthly, weekly or daily, as indicated in this chapter.

(Prior code § 16-32)

Every person conducting, managing or carrying on the business of selling at retail any goods, services, wares or merchandise, or conducting, managing or carrying on any trade, occupation, calling, service or business not otherwise specifically licensed by other sections of this chapter shall pay an annual license fee based on its gross annual receipts as follows:

A. Gross annual receipts not exceeding twenty-five thousand dollars: thirty-seven and one-half dollars;

B. Additional gross annual receipts of more than twenty-five thousand dollars but not exceeding one hundred thousand dollars: forty-five cents for each additional one thousand dollars or fraction thereof;

C. Additional gross annual receipts of more than one hundred thousand dollars but not exceeding five hundred thousand dollars: thirty cents for each additional one thousand dollars or fraction thereof;

D. All additional gross annual receipts of five hundred thousand dollars and over: fifteen cents for each additional one thousand dollars or fraction thereof.

(Prior code § 16-33)

For signs advertising by means of billboards, one hundred fifty dollars per year. Nothing contained in this section shall be deemed or construed as applying to the owners of real estate or their agents in advertising their property for sale or lease by means of billboards situated upon property advertised for sale or lease by such billboards.

(Prior code § 16-34)

For advertising by means of stereopticon, biograph, moving picture or similar device, not including motion picture theaters:

A. Used outdoors, one hundred eighty-seven dollars and fifty cents per year; or

B. Used indoors, seventy-five dollars per year.

(Prior code § 16-35)

For advertising by distributing samples or handbills, thirty-seven dollars and fifty cents per year; provided, that this section shall not apply to any person, employee, agent or representative of any person who already has a city license as provided elsewhere in this chapter and Chapter 5.00.

(Prior code § 16-36)

For advertising by signposting or billposting, but not including sign painting, seventy-five dollars per year.

(Prior code § 16-37)

A. For advertising by means of a vehicle containing amplifier, phonograph, loudspeakers or other sound equipment, seventy-five dollars per year for each vehicle or, at the option of the license holder, fifteen dollars per day for each vehicle.

B. If any such vehicle is used by a city license holder to advertise solely his or her own licensed business and such vehicle is regularly registered and licensed by the state to such license holder, then the fee for each such vehicle shall be twenty-two dollars and fifty cents per year or, at the option of the license holder, seven dollars and fifty cents per day for each such vehicle.

(Prior code § 16-38)

For any amusement center, room, business or parlor containing pool tables, billiard tables or bowling alleys, twenty-two dollars and fifty cents per year for each such table or alley, with a minimum fee of one hundred fifty dollars per year.

(Prior code § 16-39)

For any public amusement center, room, business or parlor wherein no pool tables, billiard tables or bowling alleys are kept or maintained for use by the public, one hundred fifty dollars per year.

(Prior code § 16-40)

For the business of auctioneer, thirty-seven dollars and fifty cents per day.

(Prior code § 16-41)

For boxing or wrestling exhibitions, twenty-two dollars and fifty cents per exhibition.

(Prior code § 16-42)

A. For carnivals, tent shows or shows in halls or buildings constructed for theatrical purposes, one hundred fifty dollars per day.

1. In addition, for five concessions or less, thirty dollars per day,

2. In addition, for each concession in excess of five, six dollars per day for each concession.

B. For amusement rides and vehicles, such as Ferris wheels, merry-go-rounds and the like, of a temporary nature shall be one hundred fifty dollars per day for each such group of rides.

C. Open-air shows, including acts and performances which are not circuses, carnivals or tent shows, which are conducted as a promotional enterprise in conjunction with an established local commercial enterprise and which do not charge the public for admittance to such show shall pay a license fee of seventy-five dollars per day.

(Prior code § 16-43)

For a circus with a seating capacity over four thousand, three hundred dollars for the first day and one hundred fifty dollars for each additional day.

(Prior code § 16-44)

For a circus with a seating capacity under four thousand, two hundred twenty-five dollars for the first day and one hundred fifty dollars for each additional day.

(Prior code § 16-45)

For every side show in conjunction with a circus, fifteen dollars per day. For each concession in conjunction with a circus, seven dollars and fifty cents per day.

(Prior code § 16-46)

Every person who shall maintain a booth or exhibit at an event, production, show or exhibit in this city shall pay a daily license tax of one dollar per booth or exhibit. It shall be the responsibility of every person who shall function as a producer or promoter of said event, production, show or exhibit in the city to collect and remit the tax to the city. The tax shall be payable at the opening of the event, production, show or exhibit; provided, however, that such license fee is imposed upon only such booths or exhibits wherein the sale of goods or merchandise are made.

(Prior code § 16-46.1)

For a contractor or subcontractor, including building, constructing, plumbing, electrical, painting, plastering, masonry, floor finishing, publishing, interior decorating, landscaping, lawn renovating, wallpapering or any other work on buildings or grounds requiring a license by the state, sixty dollars per year and a fee of four dollars per employee.

(Prior code § 16-47)

For a public dancehall, three hundred dollars per year, or, at the option of the license holder, fifteen dollars per day.

(Prior code § 16-48)

For a dancing teacher, thirty dollars per year.

(Prior code § 16-49)

For every person conducting, managing or carrying on the retail business of dealing in or selling fireworks, one hundred fifty dollars for the duration of the permit required by Section 16.08.010.

(Prior code § 16-50)

For a flower stand in or upon any public-street, alley or other public place, one hundred fifty dollars per year.

(Prior code § 16-51)

For housemoving or wrecking of buildings or structures, seventy-five dollars per year.

(Prior code § 16-52)

Every person conducting, managing or carrying on a business consisting mainly of manufacturing, packing, processing, canning or selling at wholesale, goods, wares, produce or merchandise shall pay an annual license fee based on his or her gross annual payroll before deductions as follows:

A. Gross annual payroll not exceeding twenty thousand dollars, thirty-seven dollars and fifty cents;

B. Additional gross payroll of more than twenty thousand dollars but not exceeding one-hundred thousand dollars, seventy-five cents for each additional one thousand dollars or fraction thereof;

C. Additional gross payroll of more than one hundred thousand dollars but not exceeding five hundred thousand dollars, thirty cents for each additional one thousand dollars or fraction thereof;

D. All additional gross payroll of five hundred thousand dollars and over, fifteen cents for each additional one thousand dollars or fraction thereof.

(Prior code § 16-54)

For a newsstand in or upon any public street, alley or other public place, thirty dollars per year.

(Prior code § 16-55)

A. For the business of pawnbroker, four hundred fifty dollars per year.

B. For the purpose of this section, the term "pawnbroker" means and includes every person conducting, managing or carrying on the business of loaning money either for himself or herself or for any other person upon any personal property, personal security or purchasing personal property, and reselling or agreeing to resell such property to the vendor or other assignee at prices previously agreed upon. Nothing in this section shall be deemed to apply to the loaning of money on personal property or personal security by any bank authorized to do so under the laws of the state or of the United States.

(Prior code § 16-56)

For peddlers of flags, banners, balloons, cones, horns, noisemaking instruments, toys, notions, souvenirs or other similar goods, not by vehicle, three dollars and seventy-five cents per day. For peddlers of the above articles by pushcart, fifteen dollars per quarter per vehicle. For peddlers of the above articles by basket or other container carried by hand, fifteen dollars per quarter.

(Prior code § 16-57)

For peddlers of medicines, who call attention to their wares by use of music, entertainment, speech, fancy dress or other device on any street, in any doorway or on any vacant lot, whether actual sale is made upon the premises or elsewhere, thirty-seven dollars and fifty cents per day. For peddlers of medicines, other than as above, fifteen dollars per day.

(Prior code § 16-58)

For peddlers of toys, notions and goods other than medicines who call attention to their wares by use of music, entertainment, speech, fancy dress or other device, thirty-seven dollars and fifty cents per day.

(Prior code § 16-59)

For peddlers of any article or commodity not mentioned in Sections 5.04.260 through 5.04.280, fifteen dollars per quarter.

(Prior code § 16-60)

For popcorn or other small confectionery stands in or upon any public street, alley or other public place, one hundred fifty dollars per year or, at the option of the license holder, seven dollars and fifty cents per day.

(Prior code § 16-61)

For abstractor of titles, accountant, advertising counsel, appraiser, acquarian, chirothesian, architect, agricultural advisor or counselor, assayer, attorney at law, auditor, bail bond broker, claims adjuster, certified public accountant, chemist, chiropodist, chiropractor, civil engineer, chemical engineer, construction engineer, consulting engineer, interior decorator, dentist, dental laboratory, designer, detective, detective agency, draftsman, drugless practitioner, electrical engineer, employment agency or bureau, electrologist, geologist, herbalist, insurance broker, insurance adjuster, investment counselor, landscape architect, lapidary, mechanical engineer, mortician, naturopath, oculist, optician, optometrist, oral surgeon, orchard care, osteopath physician, physician; physician and surgeon, real estate broker, sanitation engineer, signpainter, stock and bond broker dealing in stocks, bonds and other securities, surgeon, surveyor, taxidermist, travel bureau, tree surgery, tree removing, tree trimming or veterinarian, sixty dollars per year and a fee of four dollars for each employee.

(Prior code § 16-62)

Any public utility operating in the city under a franchise from the city or applicable therein and which makes franchise payments thereunder is subject to the provisions of this chapter only to the extent it engages in retail merchandising not covered by the franchise in the city.

(Prior code § 16-63)

For every person conducting, managing or carrying on the business of operating an apartment house, roominghouse, bungalow court, motel or auto court consisting of four or more units, for the first four units, twenty-two dollars and fifty cents per year, for each additional unit over four, three dollars per year per unit:

A. Except that, from January 1, 1979 to December 31, 1984, such businesses shall pay twenty-two dollars and fifty cents per year for the first four units, and three dollars per year per unit for each unit from five to twenty-five, and two dollars per year per unit for each unit from twenty-six to fifty, and one dollar per year per unit for each additional unit over fifty; and

B. Except that from January 1, 1985 to December 31, 1989, such businesses shall pay twenty-two dollars and fifty cents per year for the first four units, and three dollars per year per unit for each unit from five to fifty and two dollars per year per unit for each additional unit over fifty.

(Prior code § 16-64)

For a scissor grinder or tool sharpener without a regular place of business, twenty-two dollars and fifty cents per year.

(Prior code § 16.65)

For a shoeshine stand, twenty-two dollars and fifty cents per year.

(Prior code § 16-66)

A. Every person conducting, managing or carrying on the business of solicitor shall pay a daily license tax of fifteen dollars for each person employed or engaged in such business.

B. Any person conducting, managing or carrying on the business of soliciting custom or patronage upon any public street, alley or other public place for any hotel, inn, roominghouse, lodginghouse, apartment house, restaurant, dining room or house or place where meals or board or lodging are furnished for compensation shall pay an annual license of seventy-five dollars.

C. For the purpose of this section, the word "solicitor" shall be defined as any person who is engaged in the business of going from house to house and place to place or at or along the streets of the city, selling or taking orders for, or offering to sell or take orders for goods, merchandise, service or other things of value for future delivery or for services to be performed in the future.

D. This section shall not apply to any person, employee, agent or representative of any person who has a license in this city as provided by this chapter or Chapter 5.00 or who takes orders only from businesses licensed under this chapter or Chapter 5.00.

(Prior code § 16-67)

The city council declares that the tax levied by Sections 5.04.370 through 5.04.410 is solely for the purpose of producing revenue for various city capital projects and city services, and it is determined that the need therefor increases in proportion to the increase in the number of bedrooms in the city.

(Prior code § 16-68.1)

A. A tax is imposed upon every person who establishes any room intended for use as a bedroom by other than transients, in any dwelling unit in the city except in rest homes, convalescent homes, homes for the aged, and except by the addition of a room to an existing dwelling unit. This tax shall not apply to new single family dwellings constructed on property from which a single-family dwelling was removed on which dwelling the tax had previously been paid.

B. The tax shall be as follows: six hundred dollars for each residential unit; except for group housing with a common kitchen, such as a dormitory, the tax imposed shall be one hundred fifty dollars, for each bedroom.

(Prior code § 16-68.2)

As used in Sections 5.04.370 through 5.04.410, the term "dwelling unit" includes each single-family dwelling and each unit of an apartment, duplex or multiple dwelling structure designed as a separate habitation for one or more persons.

(Prior code § 16-68.3)

The tax imposed by Sections 5.04.370 through 5.04.410 shall be due and payable at the same time that fees are paid to the city for the building permit for the construction of the building to contain the bedroom or bedrooms. If such permit is denied, revoked or surrendered without the bedroom or bedrooms for which the tax was so paid having been established, the tax shall be refunded

(Prior code § 16-68.4)

All money collected as taxes imposed by Sections 5.04.370 through 5.04.410 shall be deposited in the city general fund and may be used for any valid municipal purpose.

(Prior code § 16-68.5)

The city council declares that the tax levied by Sections 5.04.420 through 5.04.440 is solely for the purpose of producing revenue for various city capital projects and city services, and it is determined that the need therefor increases in proportion to the increase in the number of mobilehomes in the city.

(Prior code § 16-68.6)

There is imposed upon every person who constructs or develops in the city a mobilehome park consisting of any area or tract of land where one or more mobilehome lots are prepared or designated to be rented or leased to accommodate mobilehomes to be used for human habitation, a license tax as follows: six hundred dollars for each such lot established concurrently in the same mobilehome park.

(Prior code § 16-68.7)

The tax imposed by Sections 5.04.420 through 5.04.440 shall be due and payable at the same time that fees are paid to the city for the building permit for the construction or establishment of the mobilehome park. If such permit is denied, revoked or surrendered without the mobilehome park for which said tax was so paid having been established, said tax shall be refunded.

(Prior code § 16-68.8)

For taxicabs and limousines for the transportation of passengers when driven by the owner, a representative of the owner or by the person hiring or renting the same at rates per mile, per trip or per time and such vehicle is routed under the direction of the passenger or of such persons hiring the same, for each vehicle, thirty dollars per year.

(Prior code § 16-69)

A. For every person conducting, managing or carrying on any trade school, trade college, business school or business college, forty-five dollars per year.

B. For every person conducting, managing or carrying on, at an established place of business, a school where instruction is given in music, dramatics, art, designing, dressmaking, mechanics or any other trade or fine art, thirty dollars per year. Where there is no regularly established place of business, twenty-two dollars and fifty cents per year.

(Prior code § 16-70)

For every person conducting, managing or carrying on the business of a trailer park, seventy-five dollars per year.

(Prior code § 16-71)

For every person engaged in the business, in whole or in part, of using or operating any vehicle for the delivery of goods, wares or merchandise when such person has an established place of business within the city, an annual license or fee of thirty dollars per year for each and every motor vehicle so used or operated.

(Prior code § 16-72)

Every person engaged in the business, in whole or in part, of using or operating any motor vehicle for the delivery of goods, wares or merchandise to wholesale or retail businesses in the city for resale of such goods, wares or merchandise shall pay an annual license or fee based upon each motor vehicle so used or operated as follows:

A. For vehicles with a manufacturer's rated capacity of under one and one-half tons, fifteen dollars per year;

B. For vehicles with a manufacturer's rated capacity of one and one-half tons or over, twenty-two dollars and fifty cents per year.

(Prior code § 16-73)

A. Every person engaged in the business of using or operating a motor vehicle for providing a service or selling goods, wares, merchandise or foodstuffs, who uses the public streets or highways of the city for the purpose of such use or operation and who is not required to pay the license or fees as set forth in Section 5.04.480 or 5.04.490 shall pay an annual license or fee based upon each motor vehicle so used or operated as follows:

1. For each vehicle with a manufacturer's rated capacity of under three tons, sixty dollars per year;

2. For each vehicle with a manufacturer's rated capacity of three tons or over, seventy-two dollars per year.

B. Neither this section nor Section 5.04.490 shall be applicable to any person who has an established place of business in the city and who holds a license for such business.

(Prior code § 16-74)

For the vending in any doorway or any room or building of candy, peanuts, popcorn, chewing gum, ice cream or other confections, four dollars and fifty cents per quarter.

(Prior code § 16-75)

For an itinerant vendor, not having regularly established place of business in the city, who travels from place to place or who has a stand on any public street, in any doorway or any vacant lot and who sells any goods in his or her possession, seven dollars and fifty cents per day.

(Prior code § 16-76)

For the vending or sale of fresh fish, four dollars and fifty cents per quarter.

(Prior code § 16-77)

For the vending of fruits or vegetables from a vehicle, other than a peddler, and having no fixed place of business in the city, seven dollars and fifty cents per day.

(Prior code § 16-78)

For a water company, seventy-five cents per customer for the maximum number of customers at any one time during the preceding calendar year. For the purpose of this section, one dwelling unit or business unit shall be considered as one customer.

(Prior code § 16-80)