El Monte Municipal Code Art. I General Provisions

The rates of license taxes payable to the city and certain terms and conditions of licenses as issued pursuant to this chapter are fixed in accordance with the schedules which appear in this chapter as may be adjusted from time-to-time by resolution of the City Council adopted in accordance with Section 5.08.020. The terms "fee" or "fees" which may appear in various Sections of this chapter refer to license taxes, unless the context or the use of the term "fee" may indicate otherwise.

(Prior code § 6200)

The tax(es) imposed by this chapter may be increased or decreased annually as of July 1st of each calendar year, commencing on July 1, 1993, upon adoption of a resolution of the City Council which specifies such increase or decrease in an amount which shall not exceed the increase or decrease of change in the Consumer Price Index from the base index as determined by reference to the most current edition of the Consumer Price Index, as prepared and released by the United States Department of Labor, Bureau of Statistics, for the Los Angeles-Long Beach area. The Consumer Price Index published for the month of April, 1992, shall be deemed to be the base index for the purpose of this Section. A resolution of the City Council which makes such an adjustment shall be adopted not less than sixty (60) days prior so the date on which the increase or decrease in the taxes shall be effective.

(Prior code § 6200.1)

Every person, whether or not having an established place of business within the city, operating or conducting any business within the city and not otherwise specifically licensed by this chapter, and specifically including the business of astrology and the business of operating or supplying any coin-operated device, contraption or vending machine of any kind, shall pay an annual license tax, based upon the gross receipts of such business according to the following schedules:

;adv=6;(Prior code § 6201)

A. The license tax specified in Section 5.08.030 shall be based only on business conducted within the city or resulting from business activities conducted within the city.

B. All gross receipts of a business conducted in whole or in part within the city shall be presumed to have resulted from business activities conducted within the city, unless the licensee submits appropriate written information in sufficient detail to establish the basis for exclusion of any receipts from the city license tax. The written information thus submitted by the licensee shall not be conclusive upon the city. The License Collector shall, from information submitted by the licensee and from other information in his/her possession, determine the portion of cost of operation of a business, if any, which may not be subject to the license taxes specified by Section 5.08.030 in accordance with formulae and criteria adopted by resolution of the City Council.

C. For businesses which do not generate gross receipts from activity within the city, the license tax as specified in Section 5.08.030 shall be payable to the city based upon the cost of operation of such business as conducted in the city. All costs of operation of a business which do not generate gross receipts in the city shall be presumed to have resulted from business activities conducted within the city, unless the licensee submits appropriate written information in sufficient detail to establish the basis for exclusion of any cost of operation from the city license tax. The written information thus submitted by the licensee shall not be conclusive upon the city. The License Collector shall, from information submitted by the licensee and from other information in his/her possession, determine the portion of cost of operation of a business, if any, which may not be subject to the license taxes specified by Section 5.08.030 in accordance with formulae and criteria adopted by resolution of the City Council.

(Prior code § 6201.2)

No license shall be required and no license tax required of farmers, poultrymen or horticulturists for the privilege of selling exclusively their own produce grown or raised by themselves and sold only upon the premises where such products were grown or raised; but if such person sell goods purchased for resale in addition to selling products grown or raised by them, then such persons shall be required to obtain a license as herein provided, and all sales including sales of home grown or home raised products shall be included in the gross receipts upon which such license tax is computed.

(Prior code § 6202)