City of Industry Municipal Code Ch. 3.44 Business License Tax

There is imposed and levied upon each person engaging in business in the city not otherwise exempted therefrom by the provisions of this code, a business license tax in the sum of fifty dollars. No person subject to said tax shall engage in any business within the city without first obtaining a business license tax registration certificate and paying the prescribed tax.

(Ord. 424 Exhibit A § 1, 1978)

All business license taxes shall be payable on the first day of each year and shall be delinquent if not paid by the first day of February of the year in which due. Licenses issued for the first time during the year shall be prorated by quarters to the first day of the quarter in which issued. There shall be no proration for cancellation during the year.

(Ord. 424 Exhibit A § 1, 1978)

Delinquent licenses shall constitute a civil debt to the city. It shall also constitute a misdemeanor to engage in business without a valid license or after a license shall have become delinquent.

(Ord. 424 Exhibit A § 1, 1978)

There shall be obtained a separate license for each location in the city at which a business is being conducted.

(Ord. 424 Exhibit A § 1, 1978)

The issuance of a license pursuant to this chapter shall not be construed as authorizing the conduct of continuance of any illegal business or of a legal business in an illegal manner.

(Ord. 424 Exhibit A § 1, 1978)

Nothing in this chapter shall be construed as requiring the payment of any tax for engaging in a business or the doing of an act when such payment would constitute an unlawful burden upon or an unlawful interference with interstate or foreign commerce, or which payment would be in violation of the Constitution of the United States or the Constitution of the state.

(Ord. 424 Exhibit A § 1, 1978)

The provisions of this chapter shall not be construed to require the payment of any business tax to operate or carry on the functions of any charitable or religious purposes and conducted solely for such purposes, nor the payment of any business tax to engage in teaching, preaching or otherwise disseminating any religious tenets or the beliefs of any religion.

(Ord. 424 Exhibit A § 1, 1978)

The business of operating a warehouse for hire shall constitute a business herein, but the storing of merchandise in a warehouse, absent any other business activity, shall not constitute doing business hereunder.

(Ord. 424 Exhibit A § 1, 1978)

The city clerk shall promulgate such regulations and rules as may be necessary to administer the provisions of this chapter, and the city council reserves the right by amending the ordinance codified in this chapter to change the rate of the tax levied hereby, or the manner of computation, or to adopt other and further regulations applicable to the levy and collection of a business license tax.

(Ord. 424 Exhibit A § 1, 1978)

This chapter shall take effect upon adoption as a tax levy pursuant to Industry City Charter Section 309. The tax levied hereby shall not begin to accrue as to any business, nor shall any license be required to be obtained by any person, until July 1, 1979.

(Ord. 424 Exhibit A § 1, 1978; Ord. 428 § 1, 1978)