Covina Municipal Code Art. II Business License Tax Rates

The amount of license tax to be paid to the city by any person engaged in or carrying on any profession, trade, calling, occupation or business designated in CMC § 5.04.010 through 5.04.580 is fixed and established as provided in CMC § 5.04.340 through 5.04.580.

(1964 Code § 15.33)

Every person engaged in the business of constructing, erecting, installing, maintaining or operating outdoor advertising, advertising structures, billboards, advertising signs, painted signs on structures, signboards or similar devices shall pay a license tax of $60.00 per year for each advertising structure so used; provided, that the provisions of this section shall not apply to signs affixed to the building in which a licensed business is being operated, which signs refer only to such business, nor to "for sale" or "for rent" signs on real estate.

(Ord. 1530 § 1, 1982; 1964 Code § 15.34)

Every person engaged in the business of erecting or maintaining any bench upon which any kind of advertising matter is placed or displayed shall pay a license tax of $60.00 per year for the first advertising bench, plus $7.00 per year for each additional bench.

(Ord. 1530 § 1, 1982; Ord. 1390 § 1, 1978; Ord. 1304 § 1, 1975; Ord. 1287 § 1, 1974; 1964 Code § 15.35)

Every person engaged in the business of operating any wheeled vehicle equipped with a searchlight for attracting attention shall pay a license tax of $5.00 per day for each vehicle so used.

(1964 Code § 15.36)

Every person engaged in the business of operating and who operates upon public streets or property any vehicle equipped with a musical device, loudspeaker, sign or other advertising matter and devices for attracting attention shall pay a license tax of $10.00 per day for each vehicle so used.

(1964 Code § 15.37)

A. Vending and amusement machines shall be taxed as follows:

1. Every person who permits, upon premises over which that person has control, either as a business or in connection with any business, the use or operation of any pinball machine, or any mechanical, electric or electronic amusement or game machine or device, or other similar apparatus, the operation or use of which results from, or is permitted or allowed by, the insertion of any coin, slug or token of value into the machine, device, game or apparatus, or into any device or receptacle attached thereto, or by the payment of any fee or fees, shall pay a business license tax therefor of $75.00 per year or fractional part thereof for each such machine, device, game or apparatus.

2. Every person renting, leasing, owning or maintaining as a business, or in connection with any business, any jukebox or any other similar mechanical, electric, or electronic apparatus for the playing of records or music, any vending machine, or any washing machine or dryer, the operating or use of which results from, or is permitted or allowed by, the insertion of any coin, slug, or token of value into such apparatus or into any receptacle attached thereto, or by the payment of any fee or fees, shall pay a license tax therefor based upon the gross receipts derived within the city limits directly attributable to the machines located within the city in the amount of $30.00 for the first $5,000 or fractional part thereof, plus $1.50 for each additional $1,000 or fractional part thereof in excess of $5,000. The city may demand an audit of any such licensee and require him to submit a copy of the state sales and use tax returns filed relative to such machines.

B. Every coin- or token-operated device or contraption of any kind, including amusement machines, music boxes, and vending machines, shall have securely affixed thereto in a conspicuous location a statement of the name, address and telephone number of the person maintaining, operating or supplying same and shall be provided by the owner or operator of the machine at his expense.

C. Each person owning or operating such machines shall file with the license collector a complete list of all such machines or devices owned by him or under his control and operated within the city, including the kind of machine or device, its serial number, the location where each machine or device is to be operated, and such other information as the license collector deems necessary, and shall keep such list updated as machines are added or replaced. The owner or person in control of the business establishment wherein the machine or device, as described in subsection (A)(2) of this section, is located shall be responsible for the full amount of the business license tax required hereunder if the owner of the machine or device has not paid the license tax due and payable thereon; however, penalties shall not accrue against the business owner until the month following his original billing.

D. The license collector shall seal the coin opening or slots in a manner which will render inoperative the coin-operating device upon any vending machine or any mechanical amusement device which is available to the public for operation and to which no city identification is attached as required by this code. A filing and processing fee in the amount of $10.00 shall be paid to the license collector by the owner or operator of any such machine so sealed for the removal of any such seal. No person shall operate or permit the operation of any machine so sealed, without first submitting evidence to the license collector that a valid business license is in effect, and that the filing and processing fee has been paid. It is unlawful for any person other than the license collector to break or remove any such seal.

E. No license tax or identification shall be required for the maintenance or operation of any postage stamp machine, newsrack, as defined in CMC § 11.32.020, or from machines vending items for $0.10 or less.

F. No license tax or identification shall be required for any vending machine which is entirely owned and supplied by the owner or operator of the premises where installed or his employees and is maintained solely for the convenience of employees, visitors or customers and from which profit is not derived by him or the business, either directly or indirectly.

The license taxes prescribed in this section for the first unit of gross receipts shall be due and payable at the time the application for the license is filed. Within 30 days after the end of the calendar year for which the license is issued or at the time an application is filed for the renewal of the license, whichever is earlier, the licensee or applicant, as the case may be, shall file a declaration under penalty of perjury specifying the total amount of gross receipts received from the operation of the machine during the license period. If any additional taxes are due upon the basis of the gross receipts from any such machine, the additional tax shall be paid at the time the declaration is filed and before any renewal license is issued.

As used in this section, "gross receipts" means the total number of dollars actually removed from the machine during the license period without any deduction whatsoever.

(Ord. 1554, 1983; Ord. 1530 § 1, 1982; Ord. 1527 §§ 1, 2, 1982; Ord. 1456 § 1, 1980; Ord. 1447 § 1, 1979; 1964 Code § 15.38)

Every person engaged in a business where billiards or pool are played, or bowling or tenpin alleys, shuffleboard, table shuffleboards, skee-ball or any similar device not operated by the insertion of any coin, slug, or token into any receptacle attached thereto, shall pay a license tax of $40.00 per year for the first table, alley or device, plus $12.00 per year for each additional table, alley or device, and such license shall include the right to sell tobacco, confections, soft drinks and lunches.

(Ord. 1530 § 1, 1982; 1964 Code § 15.40)

Every person conducting, managing, or carrying on any transient fair, carnival, circus, theatrical performance or other similar exhibition shall pay a license tax of $190.00 per day while same is in operation. No license shall be issued under this section until an application has been made and a permit issued and in full force and effect as required by CMC Title 17.

(Ord. 1530 § 1, 1982; 1964 Code § 15.41)

A. Every person engaged in the business of general engineering contractor or general building contractor and licensed as such by the state shall pay a license tax of $70.00 per year.

B. Every person engaged in the business of specialty contractor, including, but not limited to, electrical, plumbing, painting, roofing, etc., and licensed as such by the state, shall pay a license tax of $60.00 per year.

C. No license shall be required from an owner of property who builds or improves structures thereon or appurtenances thereto and does such work himself for his own use and occupancy, but shall be required when any building which is being constructed is intended or offered for sale or constructed as a business venture with the purpose of gain or profit.

(Ord. 1530 § 1, 1982; 1964 Code § 15.42)

A. Every person engaged in the business of conducting, maintaining or operating a public dance or cafe dance open to the public, with or without charge, shall pay an annual license tax of $150.00.

B. Every person engaged in the business of conducting a dance hall, night club, restaurant, hotel, cafe, coffee shop, cabaret, club, barroom, beer tavern, or beer garden, in which entertainment as defined in Chapter 5.28 CMC is conducted, shall pay an annual license tax of $100.00.

C. No license shall be issued under this section until an application has been made and a permit issued and in full force and effect as required by Chapter 5.28 CMC.

(1964 Code § 15.43)

Every person not having a fixed place of business in the city who makes retail deliveries in the city of any goods, wares or merchandise of any kind by vehicle, or wholesale deliveries more frequently than twice each month, or who provides any service by the use of vehicles in the city and who serves regular customers on a regularly established route, shall pay an annual license tax of $45.00 per vehicle so used in the business in the city, except when a different license tax is specifically provided for by some other subsection of CMC § 5.04.010 through 5.04.580.

(Ord. 1530 § 1, 1982; 1964 Code § 15.44)

Every person engaged in the business of fortune-telling as defined in Chapter 5.60 CMC shall pay a license tax of $300.00 per year.

(Ord. 1609 § 3, 1985)

Every person engaged in the business of conducting, managing or operating a hospital, nursing home, convalescent home, maternity home or any other place where care or treatment is provided shall pay a license tax of $50.00 per year, plus $4.00 per year for each bed.

(Ord. 1530 § 1, 1982; 1964 Code § 15.45)

Every person engaged in the business of operating a self-service laundry, laundromat or dry cleaners shall pay a license tax of $52.00 per year, plus $1.25 cents per year for each machine over 30.

(Ord. 1530 § 1, 1982; 1964 Code § 15.46)

Every person engaged in the business of manufacturing, warehousing or distributing any product, selling at wholesale or conducting any business considered to be of a manufacturing or industrial nature, unless otherwise expressly provided for elsewhere in CMC § 5.04.010 through 5.04.580, shall pay an annual license tax of $50.00, plus $5.00 per year for each employee of the first 24 employees in excess of one, plus $4.00 per year for each employee in excess of 25.

(Ord. 1530 § 1, 1982; 1964 Code § 15.47)

Every person engaged in the business of pawnbroker shall pay a license tax of $150.00 per year.

(Ord. 1530 § 1, 1982; 1964 Code § 15.48)

All persons engaged in any business, profession or occupation hereinafter enumerated in this section, and other similar callings considered to be of a professional nature, shall pay an annual license tax based upon the average number of professional members and the average number of employees, computed as follows: for the first member of the firm practicing his profession, $52.00 per year, plus the sum of $30.00 per year for each additional professional, plus $8.00 per year for each of the first four employees, plus $6.00 per year for each additional employee. No license shall be required from a professional person under this section not having a fixed place of business within the city who is called upon to come to the city to render services on a nonrecurring basis:

A. Architects;

B. Attorneys;

C. Certificate public accountants;

D. Chiropractors;

E. Dentists;

F. Engineers (all types);

G. Funeral directors and morticians;

H. Ophthalmologists and oculists;

I. Optometrists;

J. Osteopaths;

K. Physicians and surgeons;

L. Podiatrists;

M. Psychiatrists;

N. Psychologists;

O. Public accountants;

P. Veterinarians.

(Ord. 1530 § 1, 1982; 1964 Code § 15.49)

Every person engaged in the business of conducting or operating a hotel, motel, rooming house, boardinghouse, lodging house, bungalow court, apartment house, inn, mobile home park, trailer court or any other accommodations for dwelling, sleeping or lodging in any place, whether occupied or not, shall pay an annual license tax of $38.00 for four or more rental units, plus $6.00 per year for each rental unit over four.

(Ord. 1530 § 1, 1982; 1964 Code § 15.50)

A. Every person engaged in the business of selling to the general public at retail, goods, wares, merchandise or services, or conducting a business of a retail or service nature, unless otherwise expressly provided for in CMC § 5.04.010 through 5.04.580 and 11.48.010, and all persons engaged in any business or occupation not specifically provided for elsewhere in CMC § 5.04.010 through 5.04.580 and 11.48.010, shall pay an annual license tax of $52.00, plus $8.00 per year for each employee of the first four employees in excess of one, plus $6.00 per year for each employee in excess of five.

B. Every business vendor engaged in the business of selling to the general public at retail, goods, wares, merchandise or services at a city sponsored/cosponsored event may elect to pay a daily license tax of $15.00 as an alternative to subsection (A) of this section.

(Ord. 02-1890 § 3, 2002; Ord. 94-1774 § 1, 1994; Ord. 1530 § 1, 1982; 1964 Code § 15.51)

Every person engaged in the business of collecting, delivering, buying or selling or otherwise dealing in junk, salvage, rubbish, waste or garbage in the city from any premises in the city shall pay an annual license tax of $77.00 for the first vehicle, plus $64.00 per year for each additional vehicle so operated, and be subject to and governed by Chapter 8.08 CMC and any other regulatory laws or ordinances.

(Ord. 1530 § 1, 1982; 1964 Code § 15.52)

Every person engaged in the business of operating a shoeshining or shoe-polishing stand shall pay a license tax of $15.00 per year.

(Ord. 1530 § 1, 1982; 1964 Code § 15.53)

Every person engaged in the business of operating any ice or roller skating rink shall pay an annual license tax of $180.00.

(Ord. 1530 § 1, 1982; 1964 Code § 15.54)

A. Every person not having a fixed place of business in the city who engages in the business of selling or offering for sale any goods, wares or merchandise, or any article or services, or conducting surveys or polls, or any other form of activity involving canvassing, soliciting or peddling from house to house or place to place, or upon the streets and public places within the city, shall pay a license tax of $15.00 per day or $40.00 per calendar quarter, with no proration thereof, for each solicitor or peddler so engaged. No person shall be issued a license for carrying on the business set forth in this section unless a permit therefor, in full force and effect, has been issued by the finance director in accordance with the terms and provisions of Chapter 5.24 CMC.

B. Notwithstanding the foregoing or any other provisions of CMC § 5.04.010 through 5.04.580, the collector may issue a principal solicitor's license to every person either employing or contracting with one or more individuals for solicitor's services as hereinbefore defined. If a principal solicitor elects to use the provisions of this subsection, no principal solicitor's license shall be issued until the applicant files with the collector a list of all solicitors employed or retained by the applicant or with whom the applicant has a contract, and unless the applicant executes an agreement that he will, within five days thereafter, notify the collector in writing of every change in personnel of those soliciting for him. In such an event, the solicitor's license tax shall be included within the principal solicitor's license tax, but each individual solicitor must obtain a permit in accordance with the terms and provisions of Chapter 5.24 CMC. Nothing herein contained shall be deemed to grant to a principal solicitor the privilege of soliciting unless there is maintained in full force and effect for each individual solicitor a permit in accordance with the terms and provisions of Chapter 5.24 CMC. The license tax for a principal solicitor's license shall be $200.00 annual tax, with no proration thereof.

(Ord. 1530 § 1, 1982; 1964 Code § 15.55)

Every person operating any taxicab for carrying passengers for hire shall pay an annual license tax of $52.00 for the first vehicle so operated, plus $35.00 per year for each additional vehicle; provided, that no license shall be issued under this section until full compliance has been made and approval granted as required by Chapter 5.44 CMC.

(Ord. 1530 § 1, 1982; 1964 Code § 15.56)

For conducting, managing or carrying on a motion picture theater or any other type theater or auditorium, the annual license tax shall be based on the number of spectator seats or car spaces as follows:

0 – 500 seats or spaces: $65.00

Over 500 seats or spaces: $0.20 each seat or space.

(Ord. 1530 § 1, 1982; 1964 Code § 15.57)

Every person engaged in the business of taking motion pictures for professional or commercial use shall pay a license tax of $300.00 per day.

(Ord. 1530 § 1, 1982; 1964 Code § 15.58)