Corona Municipal Code Ch. 5.02 Business License Tax - Generally

The provisions of this chapter are enacted solely to raise revenue for municipal purposes and are not intended for regulation.

(`78 Code, § 5.02.010.)

For the purposes of this chapter, unless otherwise apparent from the content, the following words and phrases as used in this chapter are defined as follows.

(A) “Business” means professions, trades, occupations and all and every kind of calling, whether or not carried on for profit.

(B) “Certified farmers’ market” means location(s) (i) established in accordance with local ordinances, where California farmers may transport and sell to the public California agricultural products that they produce, that are exempt from the established grade, size, labeling, packaging and other such requirements for fruits, nuts, and vegetables, and (ii) operated in accordance with the California Food and Agricultural Code §§ 47004 to 47005.3.

(C) “Certified farmers’ market operator” means any person responsible for generally operating a certified farmers’ market and who accepts a fee for the privilege of certified farmers’ market vendors offering merchandise for sale.

(D) “Certified farmers’ market vendor” means any person offering California agricultural products they produced.

(E) “Collector” means the City’s Finance Director, or other city officer charged by the City Manager with the administration of the provisions of this chapter.

(F) “Employee” shall mean any person engaged or employed by any business in which the business withholds, or is required to withhold, compensation for the purpose of paying state or federal taxes as required by the Franchise Tax Board or Internal Revenue Service.

(G) “Gross receipts” means the total of amounts actually received or receivable from sales and the total amounts actually received or receivable for the performances of any act or service, or whatever nature it may be, for which a charge is made or credit allowed, whether or not such act or service is done as a part of or in connection with the sale of materials, goods, wares or merchandise. Included in “gross receipts” are all receipts, cash, credits and property of any kind of nature, without any deduction therefrom on account of the cost of the property sold, the cost of materials used, labor or service costs, interest paid or payable or losses or other expenses whatsoever. Excluded from “gross receipts” shall be the following:

(1) Cash discounts allowed and taken on sales;

(2) Credit allowed on property accepted as part of the purchase price and which property may later be sold;

(3) Any tax required by law to be included in, or added to, the purchase price and collected from the consumer or purchaser;

(4) The part of the sale price of property returned by purchasers upon rescission of the contract of sale as is refunded, either in cash or by credit;

(5) Amounts collected for others where the business is acting as an agent or trustee to the extent that such amounts are paid to the persons for whom collected, provided the agent or trustee has furnished the Collector with the names and addresses of such other persons and the amounts paid to them;

(6) Such portion of the receipts of a general contractor which represent payment to subcontractors; provided such subcontractors are licensed pursuant to the provisions of this chapter, and provided the general contractor furnishes the Collector with the names and addresses of the subcontractors and the amounts paid each subcontractor;

(7) Receipts of refundable deposits, except that refundable deposits forfeited and taken into the income of the business shall not be excluded;

(8) As to a retail gasoline dealer, a portion of his or her receipts from the sale of motor vehicle fuels equal to the motor vehicle fuel license taxes imposed by, and previously paid pursuant to, the provisions of the California Revenue and Taxation Code, Division 2, Part 2;

(9) As a retail gasoline dealer, the special motor fuel taxes imposed by the provisions of 26 USC 4041 if paid by the dealer or Collector by him or her from the consumer or purchaser; and

(10) Uncollectible charge-offs.

(H) “Person” means any domestic and foreign corporation, association, joint venture syndicate, joint stock corporation, partnership or every kind, club, firm, organization, Massachusetts trust, business trust, common law trust, society and natural persons transacting and carrying on any business in the city other than as an employee.

(I) “Sale” means the transfer, in any manner or by any means whatsoever, of title to property for a consideration; the serving, supplying or furnishing for a consideration of any property; and a transaction whereby the possession of property is transferred and the seller retains the title as security for the payment of the price. The definition shall not be deemed to exclude any transaction which is or which, in effect, results in a sale within the contemplation of law, including the Uniform Commercial Code of the State.

(J) “State” means the State of California.

(K) “Swap meet” means a business location in which space is offered to swap meet vendors for the purpose of offering new or used merchandise, articles or any other items of value for sale or exchange and a fee is charged, payable to the swap meet operator thereof, either in the form of a charge for the privilege of swap meet vendors offering such merchandise, articles or other items for sale or exchange at such location or for general admission by the public to such location or both.

(L) “Swap meet operator” means any person responsible for generally operating a swap meet and who accepts a fee for the privilege of swap meet vendors offering merchandise, articles or other items of value for sale or exchange, for general admission by the public to the same or both.

(M) “Swap meet vendor” means any person offering new or used merchandise, articles or any other items of value for sale or exchange as part of a swap meet.

(N) “Sworn statement” means an affidavit sworn to before a person authorized to take oaths or a declaration or certification made under penalty of perjury.

(`78 Code, § 5.02.020.) (Ord. 3018 § 1, 2009; Ord. 2222 §§ 1, 2, 3; 1994.)

It is unlawful for any person to transact, perform, engage in and carry on any business, trade, profession, calling or occupation in the city without first having procured a business license under this chapter to do so, paying the tax prescribed in this chapter and having complied with any and all applicable provisions of this chapter, including rules and regulations adopted by the appropriate authority to implement this chapter. The provisions of this section shall not be construed to require any person to obtain a license prior to doing business within the city if such requirement conflicts with applicable laws of the United States or of the state. Persons not so required to obtain a license prior to doing business within the city shall nevertheless be liable for the payment of the taxes imposed by the provisions of this chapter.

(`78 Code, § 5.02.030.)

As a prerequisite to initial issuance of a business license for a business to be carried on at a fixed place of business within the city, the fixed place of business shall be in compliance with all applicable provisions of the fire code and the location shall conform with the provisions of Title 17 of this code. Upon receipt of an application for a business license for a business to be carried on at a fixed place of business within the city, the Collector shall immediately refer the application to the city official having responsibility for enforcing the fire code, who, within ten days from the date of the application, shall make an inspection of the fixed place of business to determine compliance with all applicable provisions of the fire code. The applicant shall pay a fee established by resolution of the City Council for such inspection. For purposes of this section, a "fixed place of business within the city" shall not include a structure if the only business being conducted in the structure is a home occupation which is permitted pursuant to Chapter 17.80 of this code.

(Ord. 3412 § 1, 2025; Ord. 3408 § 1, 2025.)

Upon a person making application for the first license to be issued pursuant to the provisions of this chapter or for a newly established business, such person shall furnish to the Collector a sworn statement, upon a form provided by the Collector, setting forth the following information:

(A) The exact nature or kind of business for which a license is requested;

(B) The place or places where such business is to be carried on, and if the business is not to be carried on at any permanent place of business, the place of residence of each natural person having an ownership interest in the business or the main business address of any nonnatural person who has such an ownership interest;

(C) In the event the application is made for the issuance of a license to a person doing business under a fictitious name, the name and place of residence of the natural person or persons having ownership interests in the business or the name of any nonnatural person who has an interest in the business and its main business address;

(D) In the event the application is made for the issuance of a license to a corporation or a partnership, the names and places of residence of the officers or partners thereof;

(E) In all cases where the amount of the license tax to be paid is measured by gross receipts, such information as may be required by the Collector to enable him or her to determine the amount of the license tax to be paid by the applicant; and

(F) Any further information which the Collector may require to enable him or her to issue the type of license applied for. If the application is by a person other than a natural individual, it shall be signed and submitted only by a person having the authority of the applicant to do so.

(`78 Code, § 5.02.040.)

(A) Every person required by the provisions of this chapter to have a license shall make application for such license to the Collector, as provided in this chapter; upon the payment of the prescribed license tax, the Collector shall issue to such person a written license, which shall include the following information:

(1) The business licensed;

(2) The place or places where such business is to be transacted and carried on;

(3) The address for receipt of business license tax renewal notices, if different than the place where the business is to be transacted in the city;

(4) The date of the expiration of such license; and

(5) Such other information as may be necessary for the enforcement of the provisions of this chapter.

(B) If the amount of the license tax to be paid by the applicant is measured by gross receipts, the applicant shall estimate the gross receipts subject to taxation under this chapter for the period to be covered by the license to be issued. The estimate, if accepted by the Collector as reasonable, shall be used in determining the amount of license tax to be initially paid by the applicant; provided, however, the amount of the license tax so determined shall be tentative only, and such person shall, within 30 days after the expiration of the period for which such license was issued, furnish the Collector with a sworn statement, upon a form furnished by the Collector, showing his or her gross receipts during the period of such license, and the license tax for such period shall thereafter be finally ascertained and paid in the manner provided in this chapter for the ascertaining and paying of renewal license taxes for other businesses, after deduction from the payment found to be due the amount paid at the time such first license was issued.

(C) The Collector may grant, upon written request of the licensee, a reasonable extension of time to furnish such statement.

(D) The Collector shall not issue to any such person another license for the same or any other business until such person has furnished to the Collector the sworn statement and paid the license tax required by the provisions of this chapter.

(`78 Code, § 5.02.050.)

(A) Appeals - filing. Any person claiming to be aggrieved by a decision of the Collector with respect to the issuance, renewal or refusal to issue or renew the license required by the provisions of this chapter may appeal to the City Council by filing a written notice of appeal with the City Clerk. The appellant shall state in the notice the factual and legal grounds, if any, in support of his or her appeal.

(B) Hearings - notice. The City Clerk shall thereupon fix the time and date for the City Council’s hearing such appeal, which date shall not be earlier than ten days from the date the notice of appeal was filed. The City Clerk shall give notice to such person of the time, date and place of the hearing by serving him or her personally or by depositing the notice in the United States post office at Corona, California, postage prepaid, addressed to such person at his or her last known address.

(C) Hearings - determinations. The Council shall hear the appellant and the Collector. It may hear any other person. After the hearing is concluded, the Council shall determine the appeal, and such determination is final. No such determination shall conflict with any substantive provision of this chapter.

(`78 Code, § 5.02.060.)

A separate license shall be obtained for each location in the city where a particular business is or is to be transacted and carried on. A separate license shall be obtained for each separate type of business operating at the same location in the city. Each such license shall authorize the licensee to transact and carry on only the business licensed thereby at the location or in the manner designated in such license; provided, however, warehouses, storage yards and distributing plants used in connection with and incidental to a business licensed pursuant to the provisions of this chapter shall not be deemed to be separate locations of a single business or a separate type business; and provided further, any person conducting two or more different types of business at the same location and under the same management, or at different locations but which businesses have a single or integrated system of bookkeeping and financial records, may, at his or her option, pay only one tax calculated on the sum of the gross receipt of all such businesses under that schedule which applies to that type of business of such person which requires the greatest percentage payment on such gross receipts, except that a license tax of no less than $15 for each location shall be paid upon the issuance of the license.

(`78 Code, § 5.02.070.)

A duplicate license may be issued by the Collector to replace any license previously issued pursuant to the provisions of this chapter and which license has been lost or destroyed, only after the licensee has filed with Collector a sworn statement of such fact and, at the time of filing such statement, pays to the Collector a fee in the amount of $3 to defray the costs of issuance thereof.

(`78 Code, § 5.02.080.)

In all cases, an applicant for the renewal of a previously issued license under the provisions of this chapter shall submit to the Collector, for his or her guidance in ascertaining the amount of the license tax to be paid by the applicant, a sworn statement, upon a form to be provided by the Collector, setting forth such information concerning the applicant’s business during the preceding year as may be required by the Collector to enable him or her to ascertain the amount of the license tax to be paid by such applicant.

(`78 Code, § 5.02.090.)

No license issued pursuant to the provisions of this chapter shall be transferable; provided, however, when a license is issued authorizing a person to transact and carry on a business at a particular place or places, such licensor may, upon application therefor and paying to Collector a fee in the amount of $3 to defray the city's costs of issuance, have the license amended by the Collector to authorize the transacting and carrying on of such business under such license at some other location in city to which the business is or is to be moved; and provided further, a transfer, whether by sale or otherwise, to another person under such circumstances that the real or ultimate ownership after the transfer is substantially similar to the ownership existing before the transfer shall not be prohibited by the provisions of this section. For the purposes of this section, stockholders, partnerships or other persons holding an ownership interest in a corporation or other entity, defined in § 5.02.020 to be a person, shall be regarded as having the real or ultimate ownership of such corporation or other entity. Prior to the amendment of a license pursuant to this section, the Collector shall refer the application to the city official having responsibility for enforcing the fire code, who shall make an inspection, as required by § 5.02.035, of the location in the city to which the business is or is to be moved. The applicant shall pay a fee established by resolution of the City Council for such inspection.

(`78 Code, § 5.02.100.) (Ord. 3408 § 2, 2025.)

Any licensee transacting and carrying on a business at a fixed place or places of business in the city shall keep the license or licenses posted in a conspicuous place upon premises where such business is conducted.

(`78 Code, § 5.02.110.)

Any licensee transacting and carrying on a business in the city, but not operating at a fixed place of business within the city, shall at all times keep the license upon his person if he is a natural person, and upon the person of a general partner of a partnership, and upon an officer of any other business entity licensee while transacting and carrying on the business for which such license is issued.

(`78 Code, § 5.02.120.)

Whenever the tax imposed pursuant to the provisions of this chapter is measured by the number of vehicles, devices, machines or other pieces of equipment used, or whenever the tax is measured by the gross receipt derived from the operation of such items, the Collector shall issue only one license; provided, however, he or she may issue for each period for which the license tax has been paid one identification sticker, tag, plate or symbol for each item included in the measure of the tax or used in a business where the tax is measured by the gross receipts derived from such items.

(`78 Code, § 5.02.130.)

Whenever an identifying sticker, tag, plate or symbol has been issued for a vehicle, device, machine or other piece of equipment included in the measure of a license tax, the person to whom such sticker, tag, plate or symbol has been issued shall firmly affix such upon each such vehicle, device, machine or piece of equipment and keep it affixed at such place as is decimated by the Collector during the period for which the sticker, tag, plate or symbol is issued. It is unlawful for any person to fail to comply with the provisions of this section.

(`78 Code, § 5.02.140.)

No person shall give away, sell or transfer to another person any identifying sticker, tag, plate or symbol or permit its use by another person.

(`78 Code, § 5.02.150.)

If any person fails to file any required statement within the time prescribed in this chapter, or, if after demand therefor made by the Collector, any person fails to file a corrected statement, or if any person subject to the tax imposed by the provisions of this chapter fails to apply for a license or the renewal thereof, the Collector may determine the amount of license tax due from such person by means of such information as he or she may be able to obtain.

(`78 Code, § 5.02.170.)

(A) If the Collector is not satisfied with the information supplied in statements or applications filed by a person, he or she may determine the amount of license tax due by means of any information he or she may be able to obtain.

(B) If such determination is made, the Collector shall give written notice of the amount so determined by serving it personally on the applicant or licensee or by depositing it in the United States post office at Corona, California, postage prepaid, addressed to the applicant or licensee at his or her last known address.

(C) The applicant or licensee may, no later than 15 days after the date of mailing or personal service on him or her, make application in writing to the City Clerk for a hearing before the City Council on the amount of the license tax.

(D) If the application is timely made, the Clerk shall cause the matter to be set for hearing before the City Council not later than 30 days after the city is in receipt of the application. The Clerk shall give at least ten days written notice to the applicant of the time, date and place of the hearing by personally serving such on him or her or depositing it in the United States mail, postage prepaid, addressed to applicant at his or her last known address.

(E) The Council shall hear the applicant and the Collector. It may hear other persons. After considering all the evidence, the Council shall act thereon and its determination shall be final. Written notice of the Council’s action shall be served by the City Clerk upon the applicant in the same manner designated in this section for giving notice of the hearing.

(`78 Code, § 5.02.170.)

No statement required by the provisions of this chapter shall be conclusive as to the matters set forth therein, nor shall the filing of the same preclude the city from collecting by appropriate action such license tax as is actually due and payable pursuant to the provisions of this chapter.

(`78 Code, § 5.02.180.)

(A) The statements required by the provisions of this chapter and each of the several items required to be stated thereon shall be subject to inspection and verification by the Collector, his or her deputies or other authorized employees or agents of the city who are authorized to examine, audit and inspect the books and records of any licensee or applicant for a business license as may be necessary, in the judgment of such Collector, deputies or authorized employees and agents to verify or ascertain the amount of license tax due; provided, however, such inspection, auditing and verification shall be limited to those books and records necessary to establish the gross receipts of an applicant or licensee. A certificate executed and delivered to the city by a certified public accountant licensed by the state shall establish a rebuttable presumption that the gross receipts of such licensee are as stated in the statements required by the provisions of this chapter.

(B) All persons subject to the provisions of this chapter shall keep complete and accurate records of their business transactions, including sales, receipts and purchases and all other expenditures and shall retain all such records for examination by the Collector or his or her designated representative. The records shall be maintained for a period of at least three years. No person required to keep records pursuant to the provisions of this section shall refuse to permit the Collector or his or her authorized representatives to examine such records at reasonable times and places.

(`78 Code, § 5.02.190.)

(A) It is unlawful for the Collector or any person having an administrative duty pursuant to the provisions of this chapter to make known in any manner whatever the business affairs, operations or information obtained by investigation of the records and equipment of any person required to obtain a license tax or any other person visited or examined in the discharge of an official duty or the amount or source of income, profits, losses, expenditures or any particular thereof set forth in any statement or application, or copy of either, or any book containing any abstract or particulars thereof to be seen or examined by any person; provided, however, the provisions of this section shall not be construed to prevent:

(1) The disclosure to, or the examination of records and equipment by, another city official, employee or agent for the collection of taxes or for the sole purpose of administering or enforcing any provision of this chapter or collecting taxes imposed by the provisions of this chapter;

(2) The disclosure of information to, or the examination of records by, federal or state officials or the tax officials of another city or county, or city and county if a reciprocal arrangement exists with such other city or county, or to a grand jury or court of law upon subpoena;

(3) The disclosure of information and results of the examination of records of particular taxpayers, or relating to particular taxpayers to a court of law in a proceeding brought to determine the existence or amount of any license tax liability of the particular taxpayers to the city;

(4) The disclosure, after the filing of a written request to such effects, to the taxpayer him or herself or to his or her successors, receivers, trustees, executors, administrators, assignees and guarantors, if directly interested, of information relating to the items included in the measure of any paid tax, any unpaid tax or amounts of tax required to be collected, including interest and penalties; provided, however, the City Attorney shall approve such disclosure, and the Collector may refuse to make any disclosure set forth in this subsection when, in his or her opinion, the public interest would suffer thereby;

(5) The disclosure of the names and addresses of persons to whom licenses have been issued and the general type or nature of their business;

(6) The disclosure by way of public meeting or otherwise of such information as may be necessary to the Council in order to permit it to be fully advised of the facts when a taxpayer files a claim for refund of license taxes or submits an offer of compromise with regard to a claim asserted against him or her by the city for license taxes or when acting upon any other matter; and

(7) The disclosure of general statistics regarding rates collected or business done in the city.

(B) The provisions of this section shall be subject to the applicable provisions of the California Public Records Act

(Cal. Gov’t Code Title I, Division 7, Chapter 3.5, §§ 6250 et seq.).

(`78 Code, § 5.02.200.)

When any person by the use of signs, circulars, cards, telephone directories or newspapers advertises, holds out or represents that he or she is in business in the city, or when any person holds an active license or permit issued by a governmental agency indicative that he or she is in business is the city, and such person fails to deny by a sworn statement given to the Collector that he or she is not conducting a business in the city after being requested to do so by the Collector, such facts shall be considered prima facie evidence that such person is conducting a business in the city.

(`78 Code, § 5.02.210.)

There are imposed upon the businesses, trades, professions, callings and occupations set forth in this chapter license taxes in the amounts prescribed in this chapter. It is unlawful for any person to transact and carry on any business, trade, profession, calling or occupation in the city without paying such taxes or without complying with any and all applicable provisions of this chapter. A person not required to obtain a business license prior to doing business within the city, if such requirement conflicts with applicable laws of the United States or of the state, shall nevertheless be liable for the payment of the taxes imposed by the provisions of this chapter.

(`78 Code, § 5.02.220.)

(A) None of the license taxes provided for in this chapter shall so be applied as to occasion an undue burden upon interstate commerce or be violative of the equal protection and due process clauses of the Constitution of the United States and the state.

(B) In the event a license tax is believed by a licensee or applicant for a license to place an undue burden upon interstate commerce or be violative of such constitutional clauses, he or she may apply to the Collector for an adjustment of the tax. The application may be made before, at or within six months after payment of the prescribed license tax. The applicant shall, by sworn statement and supporting testimony, show his or her method of business, the gross volume or estimated gross volume of business and such other information as the Collector may deem necessary in order to determine the extent, if any, of such undue burden or violation. The Collector shall then conduct an investigation and, after having first obtained the written approval of the City Attorney, shall fix as the license tax for the applicant an amount which is reasonable and nondiscriminatory, or if the tax has already been paid, shall order a refund of the amount over and above the license tag so fixed. In fixing the license tax to be charged, the Collector shall have the power to base the license tax upon a percentage of gross receipts or any other measure which will assure that the license tax fixed shall be uniform with that fixed on the businesses of like nature; provided, however, the amount fixed shall not exceed the license tax provided in this chapter for the applicant’s business. Should the Collector determine the gross receipts measure of license tax to be the proper basis, he or she may require the applicant to submit, either at the time of the termination of the applicant’s business in the city or at the end of each three month period, a sworn statement of his or her gross receipts, and the applicant shall pay the amount of license tax therefor; provided, no additional license tax during any one calendar year shall be required after the license has paid an amount equal to the annual license tax as provided in this chapter.

(`78 Code, § 5.02.200.)

(A) Whenever a person is engaged in or operating a business subject to a tax measured by his or her gross receipts, only those gross receipts which are directly attributable to the business operated and engaged in within the city shall be included within the measure of the tax. When, by reason of the provisions of the Constitution of the United States or the State Constitution, the measure of tax based on the gross receipts cannot be enforced without there being an apportionment thereof according to the amount of business conducted by the person within the city or in the state, as the case may be, the Collector may make such rules and regulations for the apportionment of the gross receipts and fixing the tax thereon as are necessary or desirable to overcome the constitutional objections. The rules and regulations shall avoid taxation of significant extraterritorial values and provide a measure of taxation fairly apportioned to the quantum of business actually done it the city.

(B) In establishing the rules and regulations, the Collector shall consider the following principles enunciated by the California Supreme Court:

(1) Unapportioned gross receipts may not be taxed if the receipts are derived from wholesale sale of goods delivered from a point within the city to retail sellers outside the city;

(2) Any business which involves the manufacturing and selling, handling and selling, assembly and selling, storage, handling and selling or processing and selling may be taxed upon the unapportioned total gross receipts from the sale of such manufactured, assembled, handled, stored and handled and processed goods, wherever the sales are made as to those goods wholly manufactured, handled, stored and handled, assembled or processed in the city;

(3) Unapportioned gross receipts may not be taxed if the receipts are derived from wholesale sale of products manufactured outside of the city and shipped into the city to persons for delivery pursuant to orders for such goods as placed in the city;

(4) Unapportioned gross receipts may not be rated if the receipts are derived from the retail or wholesale outlet outside the city to customers within the city after orders for said goods had been solicited in the city, but the consummation of the sales transactions had been made outside the city;

(5) Unapportioned gross receipts may not be taxed if the receipts are derived from the wholesale sale of goods manufactured outside of the city and delivered to dealers or retail sellers outside of the city pursuant to orders for such a place in the city.

(`78 Code, § 5.02.240.)

(A) The provisions of this chapter shall not apply to any person transacting and carrying on any business exempt by virtue of the United States Constitution or State Constitution or applicable laws of the United States or of the state from the payment of the taxes provided for in this chapter.

(B) Any person claiming an exemption pursuant to the provisions of this section shall file a sworn statement with the Collector stating the facts upon which an exemption is claimed. The Collector, upon a proper showing contained in the sworn statement, shall issue a license to such person claiming such exemption without payment to the city of the license tax required by the provisions of this chapter. In the absence of such statement substantiating the claim the person shall be liable for the payment of the taxes imposed by the provisions of this chapter.

(C) The Collector, after giving written notice and a reasonable opportunity for a hearing to a licensee, may revoke any license granted pursuant to the provisions of this section upon receipt of credible and competent information that the licensee is not entitled to the claimed exemption.

(`78 Code, § 5.02.250.)

The provisions of this chapter shall not require the payment of a license tax by any person conducting, managing or carrying on any business, occupation or activity wholly for the benefit of charitable or nonprofit purposes and from which the net gain, monetary or otherwise, is used solely for charitable or nonprofit purposes.

(`78 Code, § 5.02.260.)

The provisions of this chapter shall not require the payment of a license tax by any person carrying on a business from which the annual gross receipts or receipts are as follows:

(A) The annual gross receipts from such business are less than $5,000; effective January 5, 2010;

(B) As to the lessor or hirer of real property for residential purposes, rental receipts regardless of the amount from four or less residential units; and

(C) As to the lessor or hirer of real property for commercial purposes, rental receipts regardless of amount from one commercial unit.

(`78 Code, § 5.02.270.) (Ord. 3018 §2, 2009.)

The provisions of this chapter shall not require the payment of a license tax by any person carrying on any cable television business, occupation or activity or as a public utility by furnishing gas and/or electric service and which person pays the city a tax pursuant to a franchise or similar agreement with the city.

(`78 Code, § 5.02.280.)

The provisions of this chapter shall not require the payment of a license tax by farmers or ranchers to carry on any business, occupation or activity selling edible agricultural or horticultural produce, dairy products, livestock, poultry products, fish, fowl or animals actually produced or raised on their farm, ranch or property, except when such sales are made at any established sales stand or business establishment.

(`78 Code, § 5.02.290.)

(A) Annual. Unless otherwise specifically provided in this chapter, all annual license taxes imposed by the provisions of this chapter shall be due and payable in advance on the first day in that calendar month in which the applicable business was started. Such annual tax payment shall be considered valid and current for the remainder of the calendar month in which said payment is made, plus the additional following 12 consecutive months. Every subsequent annual renewal payment thereafter shall be due and payable prior to the expiration of the preceding twelve-month period for which payment has already been made.

(B) Semi-annual. In the alternative to the foregoing, any person may instead pay said annual license fee on a semi- annual basis by paying one-half the annual fee, plus an additional 25% thereof, for each six month period in which their business is in operation in the city. The semi-annual payment shall be considered valid and current for the remainder of the calendar month in which said payment is made, plus the additional following six consecutive months. Every subsequent semi- annual payment renewal thereafter shall be made prior to the expiration of the preceding six-month semi-annual period for which payment has already been made.

(C) Flat rate. Except as otherwise provided in this chapter, license taxes, other than annual or semi-annual license taxes, imposed by the provisions of this chapter, shall be due and payable in advance as follows:

(1) Annual flat rate taxes are due and payable on the first day in any calendar month in which any applicable business is started. Such annual flat rate tax payment shall be considered valid and current for the remainder of the calendar month in which said payment is made, plus the additional following 12 consecutive months. Every subsequent annual renewal payment thereafter shall be due and payable prior to the expiration of the preceding twelve-month period for which payment has already been made;

(2) Semi-annual flat rate taxes are due and payable on the first day in any calendar month in which any applicable business is started. Such semi-annual flat rate tax payment shall be considered valid and current for the remainder of the calendar month in which said payment is made, plus the additional following six consecutive months. Every subsequent semi- annual renewal payment thereafter shall be due and payable prior to the expiration of the preceding period for which payment has already been made;

(3) Monthly flat rate taxes are due and payable on the first day in which any applicable business is started. Every subsequent renewal thereafter shall be due and payable in advance on the first day of each following consecutive month; provided, however, that any portion of a month shall be deemed a whole month;

(4) Daily flat rate taxes are due and payable in advance of the day in which any applicable business is started, and each subsequent following consecutive day thereafter for as long as the business is in existence; provided, any portion of a day shall be deemed a whole day.

(`78 Code, § 5.02.300.)

Every person who engages in the following business activities at a fixed place of business within the city shall pay a license tax based upon gross receipts at the rates and in the classifications set forth in this section.

(A) Enumerated businesses follow:

(1) Retail sales of goods, wares or merchandise, except grocery stores, automobile dealers and liquor sales;

(2) Personal and repair services, except professionals and contractors, as defined in the California Business and Professions Code;

(3) Recreation and entertainment services;

(4) Rental and leasing of real property and accommodations;

(5) Vending amusement and/or self-service machines subject to the provisions of California Business and Professions Act §§ 16002.2 and 16002.5.

CLASSIFICATION

CLASSIFICATION

(B) Enumerated businesses follow:

(1) Grocery stores;

(2) Automobile dealers.

CLASSIFICATION B

CLASSIFICATION B

(C) Enumerated businesses follow:

(1) Wholesaling or jobbing of goods, wares or merchandise;

(2) Manufacturing, mining or packing or processing of goods;

(3) Telephone companies;

(4) Manufacturing and selling by wholesale goods, wares and merchandise;

(5) Storage, handling and selling by wholesale goods, wares and merchandise;

(6) Handling and selling by wholesale goods, wares and merchandise;

(7) Assembling and selling by wholesale goods, wares and merchandise;

(8) Processing and selling by wholesale goods, wares and merchandise.

CLASSIFICATION C

CLASSIFICATION C

(D) Any reference to whole monetary figures in this section includes any fractional portions thereof.

(`78 Code, § 5.02.310.)

Every person transacting and carrying on any business, as set forth in this section, shall pay a license tax set forth as follows, with the exception of businesses that operate with no fixed place of business, and who engage in business within the city. Those businesses with no fixed place of business, and who engage in business within the city may elect to pay a license tax under Classification A, as provided in § 5.02.310, measured by gross receipts from the business done within the city up to but not exceeding, the state flat rate for inside city businesses as indicated in §§ 5.02.320(A) through 5.02.320(P). The provisions of this division are subject to the terms and provisions of the California Business and Professionals Code § 16000 (a) et seq. and are proportional of the activity actually carried on within the taxing jurisdiction.

(A) Contractors. Contractors and subcontractors, as defined in California Business and Professions Code, Chapter 9, Division 3 (commencing with §§ 7000 et seq.) and the Rules and Regulations of the Contractors’ State License Board as provided in Cal. Administrative Code, Title 16, Chapter 8, shall pay $110 per year or $68.75 semiannually. A general or prime contractor shall furnish the Collector with a written listing of subcontractors who will perform services on his or her proposed work project before the Collector will issue a license to him or her.

(B) Professional. Every person required by the state or federal law to be licensed to perform his or her profession, if not otherwise provided for in this chapter, shall pay a license tax of $110 annually.

(C) Carnival, circus, tent show or similar exhibition. Every person not having a fixed place of business within the city and conducting a carnival, circus, tent show or similar exhibition shall pay a daily license tax of $110.

(D) Loan associations. Every person conducting the business of a building and loan association or savings and loan association within the city shall pay an annual license tax of $220.

(E) Finance company. Every person conducting the business of a finance company shall pay an annual license tax of $137.50.

(F) Auctioneers. Every person conducting the business of auctioneer within the city shall pay a daily license tax of $82.50, subject to the provisions of California Business and Professions Code § 16002.1.

(G) Hospitals. Every person conducting the business of a hospital shall pay an annual license tax of $55, plus $1.10 per bed.

(H) Junk dealers, junk collectors and/or automobile wrecking. Every person conducting the business of junk dealing, junk collecting or automobile wrecking shall pay an annual business license tax of $220 for the first year and $110 for each year of renewal thereafter.

(I) Handbill distributors. Every person not having a fixed place of business within the city and conducting the business of commercial advertising by the distribution of handbills, circulars or other written or printed commercial advertising materials shall pay an annual business license tax of $110.

(J) Peddlers. Every person engaged in the business of peddling, as defined in § 5.34.010, within the city, shall pay an annual license tax in the amount of $110. The person shall not be relieved from the provisions of this section by reason of associating temporarily with any local dealer, trader, merchant or auctioneer, or as apart of, or in the name of, any local dealer, trader, merchant or auctioneer. The payment of such license tax shall not relieve any peddler from obtaining a license as provided in Chapter 5.34.

(K) Real estate broker and salesperson. Every real estate broker operating within the city, whether or not his or her office is located within the city limits, shall pay an annual business license tax in the amount of $55. Each real estate agent, other than the employing broker, operating within the city shall pay an annual business license tax in the amount of $22.

(L) Solicitors. Every person conducting the business of soliciting, as defined in § 5.34.020, within the city shall pay an annual business license tax in the amount of $55 in advance. The payment of such license tax shall not relieve a solicitor from obtaining a license as provided in Chapter 5.34.

(M) Vehicular deliveries and services. Every person not having a fixed place of business within the city, who is not otherwise licensed or classified pursuant to the provisions of this chapter and who delivers goods, wares or merchandise of any kind by vehicle or who provides any service by the use of vehicles in the city shall pay an annual license tax in the amount of $27 per vehicle used within the city; provided, however, any such person may elect to pay a license tax under Classification A, as provided in § 5.02.310, measured by gross receipts from business done within the city. The provisions of this division are subject to the terms and provisions of the State Highway Carriers’ Uniform Business Tax License Act (State Utility Code §§ 4300 et seq.).

(N) Telling of fortunes. Telling of fortunes, forecasting of futures or furnishing any information not otherwise obtainable by the ordinary processes of knowledge by means of any occult or psychic power, faculty or force, clairvoyance, clairaudience, cartomancy, psychology, psychometry, phrenology, spirits, mediumship, seership, prophecy, augury, astrology, palmistry, necromancy, mind reading, telepathy or other craft art, science, cards, talisman, charm, potion, magnetism, magnetized article or substance, Gypsy cunning or foresight, crystal gazing, hypnotism, oriental mysteries or magic of any kind or nature. Every person who carries on, practices or professes to practice and demands or receives a fee for the exercise or exhibition of his or her practice as described in this division, directly or indirectly, either as a gift, donation or otherwise or who gives an exhibition thereof at any place where an admission fee is charged (hypnotism, as used in this subsection, does not include within its terms hypnotism as practiced by a doctor of medicine duly admitted to practice medicine in the state), shall pay $100 annually.

(O) Oil and natural gas production. Every person conducting, managing, carrying on or engaged in the business or activity of producing crude oil, petroleum or other hydrocarbon substances or products and producing natural gas for sale from any well, or any portion of a well, which is located in, passes through or is bottomed under real property within the City of Corona, County of Riverside, State of California, will pay an annual license fee in the manner and to the extent as provided in this division. The fees shall be due and payable as provided in this chapter.

(1) For the calendar year commencing January I, 1969, and for each succeeding calendar year thereafter, every person engaged in the business of producing oil and/or natural gas for sale, or a combination thereof, from any well located in the city shall pay a license tax in an amount equal to one cent per year per well for each barrel of oil produced and/or every 10,000 cubic feet of natural gas produced for sale, or a combination thereof, by each such well in excess of 1,200 barrels and/or 12 million cubic feet, respectively per year. Production during the calendar year 1968, from April 15, 1968, and the preceding calendar year thereafter, shall constitute the measurement of the amount due on the first day of the succeeding calendar year. If, at the end of any licensing year, the amount of tax paid in advance per well exceeds the amount due and owing on the actual oil and/or natural gas, or combination thereof, produced from the well during the calendar year, the difference between the amount paid and the actual amount due and owing shall be credited towards the amount of the tax to be advanced on the well for the succeeding calendar year; provided, however, if any well is abandoned during a calendar year and the amount of tax actually due on the total production of such well to date of abandonment exceeds the tax paid in advance for such well, such excess shall be paid by the licensee within 20 days of the date of abandonment and the production of such well is finally stopped.

(2) (a) Any person subject to the payment of the tax shall, before the tax for each calendar year becomes delinquent, file with the Collector a written statement setting forth the number of wells in operation and the number of barrels of oil produced and/or number of cubic feet of natural gas produced and sold, or combination thereof, from each well during the pertinent one-year period of production upon which the tax advanced is to be calculated, and the person shall pay at such time the amount of the tax computed upon the measure of the tax reported in the statement. The written statement shall be made upon a form prescribed by the Collector and shall include a declaration substantially as follows:

"I declare under penalty of perjury that I am authorized to make this statement, and that to the best of my knowledge and belief it is a true, correct and complete statement made in good faith for the period stated, in compliance with the provisions of the Corona Municipal Code."

(b) Such statements shall not be conclusive against the city as to the information set forth therein, nor shall the filing of such a statement preclude the city from collecting by appropriate action any additional tax that is later determined to be due and payable.

(3) For the purpose of this section, a well is located in the city if the surface location of the well, or the surface

of the well itself, is located in the city, regardless of where the hole of the well may be bottomed and irrespective of the subsurface location of the well and the producing interval thereof.

(4) A barrel of oil consists of 42 U.S. gallons of crude petroleum or hydrocarbon substances corrected for temperature variations in accordance with methods generally approved in the petroleum industry. "Petroleum" or "hydrocarbon substances" means crude oil remaining after the removal therefrom of water or other impurities by preliminary processing in the vicinity of the well site preparatory to the shipment thereof.

(5) If oil produced and/or natural gas produced and sold, or a combination thereof, from two or more wells is commingled without the production of the respective wells being separately measured, each well whose production has been so commingled shall be considered as having produced an equal part of the total.

(6) Every person required to have a license under this section shall keep full, true and accurate records as to the amount of oil and/or natural gas, or combination thereof, produced and shipped or sold by him or her from wells located within the city and shall upon demand of the city’s Collector make such records, together with any shipping documents or sales invoices pertaining to such oil and/or natural gas available for the inspection of the Collector or his or her duly authorized representative at all reasonable times.

(P) Professional corporation. Every professional corporation shall pay a license tax of $110 annually for each employee required by state or federal law to be licensed to perform his or her profession.

(`78 Code, § 5.02.320.) (Ord. 2863 § 1, 2006; Ord. 1651 § 1, 1982.)

Swap meet operators and certified farmers’ market operators and swap meet and certified farmers’ market vendors shall pay either a business license tax based upon gross receipts pursuant to § 5.02.310, or pay such tax based upon a flat rate according to the following schedule.

(A) Swap meet and certified farmers’ market operators. Swap meet and certified farmers’ market operators shall pay either (1) an annual fee of $350 per location at which a swap meet or certified farmers’ market is operated, or (2) based on estimated gross receipts. An operator may elect to pay a license tax under Classification A, as provided in 5.02.310 measured by gross receipts from the business done within the city up to but not exceeding, the flat rate. The swap meet or certified farmers’ market license tax is payable to the city upon issuance of a business license tax certificate. Swap meet and certified farmers’ market operators shall select either a gross receipts or flat rate schedule at the time of issuance of a business license or upon renewal of the same and that selection shall remain effective until the expiration of such business license or renewal.

(B) Swap meet and certified farmers’ market vendors. Swap meet and certified farmers’ market vendors, not in possession of a valid Corona business license tax certificate, shall pay a business license tax of $2 per day, for each concession stall operated in a swap meet or certified farmers’ market. The swap meet operator shall be responsible for the collection of such flat rate tax and payment of the same to the city in accordance with the schedule for reporting identified in § 5.02.327. The certified farmers’ market operator will remit the $2 per day, for each concession stall operated in a certified farmers’ market monthly on a form provided by the city.

(`78 Code, § 5.02.325.) (Ord. 3018 § 3, 2009; Ord. 2222 § 4, 1994.)

(A) Any swap meet operator providing concession stalls at a swap meet for swap meet vendors paying business license taxes on a gross receipts basis pursuant to § 5.02.325(A) shall provide to the city an annual listing of such vendors, on a form provided by the city containing information provided in division (C) of this section, not later than 15 days after expiration or renewal of such swap meet operator’s business license.

(B) Any swap meet operator providing concession stalls at a swap meet for swap meet vendors paying business license taxes on a flat rate basis pursuant to § 5.02.325(B) shall provide to the city a monthly listing of such vendors, on a form as provided by the city containing information provided in division (C) of this section, not later than 15 days after the last day of the month that such business was conducted.

(C) The listing provided by swap meet operators pursuant to § 5.02.325(A) or (B) shall contain the following information:

(1) Names, address and telephone numbers of swap meet vendors;

(2) Swap meet concession stall space numbers assigned to swap meet vendors (if applicable);

(3) California seller permit numbers and Corona business license numbers (if applicable) assigned to swap meet vendors;

(4) Dates of operation of swap meet vendors; and

(5) Amounts collected from swap meet vendors.

(D) Swap meet operators shall not permit any swap meet vendor to offer for sale or trade new or used merchandise, articles or any other items of value until such operator has obtained the information listed in division (C) of this section.

(`78 Code§, 5.02.320.) (Ord. 3018 § 4, 2009; Ord. 2222 § 5, 1994.)

For failure to pay a license tax when due, the Collector shall add a penalty of 25% of such license tax on the sixteenth day of each month after the due date thereof; provided, however, the amount of such penalty to be added shall in no event exceed 100% of the amount of the license tax due. The Collector may, at his or her discretion and for good cause, waive any penalty that would have otherwise accrued.

(`78 Code, § 5.02.330.) (Ord. 2430 § 1, 1999.)

(A) No license or sticker, tag, place or symbol shall be issued to the city for any delinquent license taxes unless such person, with the consent of the Collector, enters into a written agreement with the city, through the Collector, to pay such delinquent taxes, plus 10% simple annual interest upon the unpaid balance, in monthly installments, or more often, for a period not to exceed one year.

(B) In any agreement so entered into, such person shall agree that he or she owes the city delinquent license taxes plus interest thereon and that in the event of his or her failure to make timely payment of any installment the whole amount of the unpaid delinquency plus accrued interest shall become immediately due and payable and any current business license shall be revocable by the Collector upon 30 days notice. In the event legal action is brought by the city to enforce collection of any amount due under the agreement, such person shall be liable to the city for all costs of suit incurred by the city or its assignee, including reasonable attorney’s fees. The execution of such an agreement shall not eliminate the accrual of penalties on unpaid balances at the rate provided in this chapter; provided, however, no penalties shall accrue on account of those delinquencies included in the agreement after the execution of the agreement and the payment of the first installment nor during such time as such person is not in breach of agreement.

(`78 Code, § 5.02.340.)

No refund of an overpayment of taxes imposed by the provisions of this chapter shall be made in whole or in part unless a claim for a refund is filed with the Collector within a period of one year from the expiration date of the license period for which the refund is sought. All such claims for a refund must be submitted on the appropriate forms furnished by the Collector and in the manner prescribed by him or her. Upon the filing of such claim, and when he or she determines that an overpayment has been made, the Collector may refund the amount overpaid.

(`78 Code, § 5.02.350.)

The amount of any license tax and penalty imposed by the provisions of this chapter is a debt to the city. An action for the amount of any delinquent license tax and penalties may be commenced in the name of the city in any court of competent jurisdiction.

(`78 Code, § 5.02.360.)

(A) Persons required to pay a license tax for transacting and carrying on any business pursuant to the provisions of this chapter shall not be relieved from the payment of any license tax for the privilege of doing such business required pursuant to any other laws of the city and shall remain subject to the regulatory provisions of other laws.

(B) The issuance of a license under the provisions of this chapter to a particular licensee does not constitute a consent, direct or indirect, by the city that the licensee may operate such business in violation of any of the provisions of this code, ordinances or resolutions or any law of the state or federal government. Any business to whom a license has been issued under this chapter will continue to be required, after the issuance thereof, to comply with all the laws of the city, including, but not limited to its zoning regulations, building regulations, fire regulations, plumbing regulations, electrical regulations, mechanical code and subdivision regulations.

(`78 Code, § 5.02.370.)

(A) Neither the adoption, nor the repeal or superceding in whole or in part of this chapter, nor the repeal or superceding in whole or in part of any portion of any other law of the city shall affect prosecutions for violations of the provisions of any other laws, violations of which were committed, or are alleged to have been committed, prior to the effective date of this chapter. Further, the validity of any bond or cash deposit required by the provisions of any law to be posted, filed or deposited, and all rights and obligations thereunto shall not be affected by such and shall continue in full force and effect.

(B) When a license for revenue purposes has been issued to any person by the city, and the tax has been paid for the business for which such license has been issued pursuant to any law enacted prior to the effective date of this chapter, and the term of such license has not expired, the license tax prescribed in this chapter shall not be payable until the expiration of the term of the previously-issued license.

(`78 Code, § 5.02.380.)

In the event a licensee or applicant for a license believes that his or her individual business is not assigned to the proper classification pursuant to the provisions of this chapter because of circumstances peculiar to such business, as distinguished from other businesses of the same kind, he or she may apply to the Collector for reclassification. The application shall contain such information as the Collector may deem necessary and require in order to determine whether the applicant’s individual business is properly classified. The Collector shall then conduct an investigation, following which he or she shall assign the applicant’s individual business to the classification shown to be proper on the basis of such investigation. The proper classification shall be the classification which, in the opinion of the Collector, most nearly fits the applicant’s individual business. The reclassification shall not be retroactive, but shall be at the time of the next regularly ensuing calculation of the applicant’s tax.

(`78 Code, § 5.02.390.)

The Collector shall notify, in writing, the applicant of the action taken on his or her application for reclassification. The notice shall be given by serving it personally or by depositing it in the United States post office at Corona, California, postage prepaid, addressed to the applicant at his or her last known address.

(`78 Code, § 5.02.400.)

(A) The applicant for reclassification may, not later than 15 days after the date of mailing or personal service upon him or her of the notice of reclassification, make written request to the City Clerk for a hearing by the City Council on his or her application for reclassification. If such request is made within the time prescribed, the Clerk shall cause the matter to be set for hearing before the Council no later than 15 days after the city’s receipt of the request. The Clerk shall give the applicant at least ten days written notice of the date, time and place of the hearing in the manner set forth in this section for serving notice of the action taken on the application for reclassification.

(B) At the hearing, the Council shall hear the applicant and the Collector. It may hear other persons. After concluding the hearing, the Council shall make its determination from the evidence presented at the hearing. The Council’s determination may be made by motion and shall be final. A written notice of the Council’s determination shall be served by the Clerk upon the applicant in the manner set forth in this section for service of notice of the action taken on the application for reclassification.

(`78 Code, § 5.02.410.)

The Collector may make rules and regulations not inconsistent with the provisions of this chapter and state law as may be desirable and necessary to aid in the enforcement, interpretation and administration of the provisions of this chapter.

(`78 Code, § 5.02.420.)

(A) Duties of Collector and Chief of Police. It shall be the duty of the Collector to enforce each and all of the provisions of this chapter, and the Chief of Police shall render such assistance in the enforcement thereof as may from time to time be required by the Collector or the Council.

(B) Examination of places of business. The Collector, in the exercise of the duties imposed upon him or her and acting through his or her deputies or duly authorized assistants, shall examine, or cause to be examined, all places of business in the city to ascertain whether the provisions of this chapter have been and are being complied with.

(C) Right of entry. The Collector, each and all of his or her assistants and any police officer shall have the power and authority (upon obtaining an inspection warrant therefor) to enter, free of charge, at any reasonable time, any place of business required to be licensed by the provisions of this chapter and to demand an exhibition of the license of such business. Any person having such license theretofore issued in his or her possession or under his or her control who wilfully fails to exhibit the same upon such demand is guilty of a misdemeanor and subject to the penalties provided for in this chapter.

(`78 Code, § 5.02.430.)

Any person violating any of the provisions of this chapter, or knowingly or intentionally misrepresenting to any officer, employee or agent of the city any material fact in procuring a business license provided in this chapter, is guilty of a misdemeanor.

(`78 Code, § 5.02.440.) (Ord. 1809 § 24, 1986.)

All remedies available to the city as prescribed in this chapter shall be cumulative, and the use of one or more remedies by the city shall not bar the use of any other remedy for the purpose of enforcing the provisions of this chapter.

(`78 Code, § 5.02.450.)