El Monte Municipal Code Art. II Fees and Taxes Payable

A. Tax Assessed. Every person engaged in the business of operating an amusement machine, game machine or music machine, shall pay an annual license tax of seventy-five dollars ($75.00) per machine. This amount shall be in addition to any other applicable tax as otherwise provided for under this chapter.

B. Amusement Machine Inspection. Every coin-operated device or contraption of any kind, including amusement machines, music boxes, vending machines and newsracks, 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.

C. Owner—Operator Credit. The gross receipts emanating from the use of any coin-operated device or contraption of any kind including amusement machines, music boxes or vending machines, which is owned or maintained by a person conducting a business licensed under Section 5.08.030 and which is used in conjunction with such business thus licensed, shall be included within the gross receipts of such business thus licensed under Section 5.08.030.

D. Sealing of Coin Slots. The License Collector is authorized to place a seal across the coin slot or opening of any amusement machine, music box or other device for which the license fee required by this chapter has not been paid, or which does not have affixed thereto the name, address and telephone number of the person owning, operating, maintaining or supplying the same. No person other than the License Collector shall remove any such seal. No person shall use or play or permit the use or playing of any amusement machine, music box or other device that has been thus sealed by the License Collector prior to the time that the applicable fee has been paid in full and the seal removed therefrom by the License Collector.

(Prior code §§ 6226—6227.2)

Every person engaged in the business of an auctioneer for the sale of a public auction of any real or personal property shall pay a license fee of twenty-five dollars ($25.00) per day payable daily in advance.

(Prior code § 6237)

Every person engaged in the business of dealing in automobile junk, operating an automobile junk yard or automobile wrecking establishment, as any of the terms are defined in Chapters 5.20 and 5.52 of this title shall pay an annual license tax of two hundred dollars ($200.00) plus an amount based upon the annual gross receipts of such business according to the following schedule:

(Prior code § 6236)

Every person operating or maintaining any billboards in the city, shall pay a license tax of fifty dollars ($50.00) plus fifty cents ($0.50) per square foot per year for all such billboards in use during the license period or any part thereof.

(Ord. 2522 § 2, 2000: prior code § 6208)

Every person conducting a cabaret dance with live entertainment shall pay an annual license tax of five hundred dollars ($500.00).

(Prior code § 6230.1)

Every person conducting a cabaret dance without live entertainment shall pay an annual license tax of three hundred dollars ($300.00).

(Prior code § 6230.2)

Every person operating a Christmas tree lot in the city, shall pay a license tax of five hundred dollars ($500.00) per location, this amount shall be in addition to any license tax paid pursuant to Section 5.08.210.

(Prior code § 6214.8)

Every person operating a circus, a carnival or a sideshow, shall pay a license tax based on the number of attractions offered at a particular site as identified in the business license application as set forth below:

For the purpose of this Section, an attraction is defined as an exhibit, event or attraction for which anything of value is paid in exchange for the privilege of viewing, attending or participating therein.

(Prior code § 6231)

Every person who conducts a closing out sale as defined by Section 5.28.010, shall pay a license tax for such closing out sale as follows:

Every person conducting such a sale shall upon application make a final determination as to the number of days such sale shall be conducted. No extension shall be granted. No license shall be issued under this Section and no closing out sale shall be conducted for a period in excess of ninety (90) days.

(Prior code § 6233.1)

A. Every person, owner-builder, contractor, subcontractor, specialty contractor, special subcontractor or supplier rendering services or supplying materials or labor in connection with the construction, alteration, moving, relocation or demolition of a building or structure or other work on private property or within dedicated street areas for which a permit is required by Chapters 12.04 through 12.20, 13.04, 13.08, 18.04, 18.08 or Title 15, a sum equal to one-half of the permit fee or fees (exclusive of plan check fees) required thereby; provided, however, that where a permit is obtained pursuant to Title 15 of this code and the fee prescribed therefor is paid, the payment of a like amount as a business license fee shall constitute payment of the business license fee as to all work and materials upon which the permit fee is calculated pursuant to Title 15 of this code, and the payment of any additional business license fee shall be required only with respect to the work or materials the cost of which is not included in the calculation of the building permit fee. The sums required by this Section shall be due and payable and shall be paid at the same time that the applicable permit fees specified in Chapters 12.04 through 12.20, 13.04, 13.08, 18.04, 18.08 or Title 15 are due and payable, and shall forthwith become delinquent if not paid when due and shall be subject to the same penalties specified in the respective Sections of Chapters 12.04 through 12.20, 13.04, 13.08, 18.04, 18.08 or Title 15. The gross receipts of any person for services rendered or labor or materials furnished for or in connection with any such construction, alteration, moving, relocation or demolition of a building or structure, or other work on private property or within dedicated street areas for which a permit is required by Chapters 12.04 through 12.20, 13.04, 13.08, 18.04, 18.08 or Title 15 and for which the fee prescribed by this Section has been paid, shall be excluded from the gross receipts of such person for the purpose of computing gross receipts under Section 5.08.030. Section 5.08.030 shall not apply to any person whose total gross receipts are subject to the license fee imposed by this Section.

B. Exemption. No license shall be required and no license fee shall be required to be paid by individuals who qualify as owner-builders under Title 15 of this code. (Amended during 1999 recodification; prior code §§ 6211, 6211.1)

Dealers of new and used automobile shall pay the annual license tax based upon the gross receipts of such automobile dealership business according to the following schedule:

(Prior code § 6201.1)

For each person engaged in business in the conduct of exhibitions or entertainment, such as boxing, wrestling, roller skating, games or contest, and the like: ten dollars ($10.00) per day.

(Prior code § 6214.5)

Every person engaged in the business of fortunetelling, as defined by Section 5.04.010 of this title, shall pay a license fee of five hundred dollars ($500.00) per year.

(Prior code § 6204)

Every person engaged in the business of operating a spiritual specialty shop as defined under "personal service, general" by Chapter 17.150 of this code shall pay a license fee of five hundred dollars ($500.00) per year.

(Ord. 2671 § 2, 2006; Ord. No. 3023, § 4.C(Exh. C), 5-2-2023)

Neither a business license fee nor a permit fee shall be required for any garage sale lawfully conducted in accordance with the provisions of Chapter 5.44 of this title.

(Prior code § 6203.1)

Every person operating the business of distributing advertising handbills, samples, dodgers or printed advertising of any kind shall pay a license tax of one hundred dollars ($100.00) per person per calendar quarter or portion thereof; provided however, that where such business is conducted in connection with a bona fide newspaper, printed, published and circulated within the city, for which license fee is paid under the provisions of this chapter, no additional fee shall be required to be paid under this Section.

(Prior code § 6205)

For every person operating any incidental advertising by vehicle shall pay a license tax of one hundred dollars ($100.00) per year or portion thereof, per vehicle. This Section shall not apply to the mere use of a vehicle for proprietary advertising, nor shall it apply to any vehicle licensed under any other Section of this chapter.

(Prior code § 6207)

Each person engaged in business in the city as an itinerant vendor shall pay a license tax of one hundred fifty dollars ($150.00) per day per location, or an aggregate amount of one thousand dollars ($1,000.00) per person per location per year, provided such tax is paid in full upon original application.

(Prior code § 6214.6)

Every junk dealer or person engaged in the business of collecting, storing, selling or exchanging junk, other than person licensed under Section 5.08.080, shall pay an annual license tax of two hundred dollars ($200.00) plus an amount based upon the annual gross receipts of such business according to the following schedule:

(Prior code § 6236.1)

For every person operating, using or placing upon any property any kleig light, floodlight or search light, whether mounted upon or being a part of a wheeled vehicle or otherwise, the sum of five dollars ($5.00) per year for each such floodlight, kleig light or search light; provided, however, that the parking, placing or keeping of any such floodlight, kleig light or search light upon any street is hereby prohibited between the hours of twelve midnight and five-thirty p.m. next succeeding; and provided further that no such floodlight, kleig light or search light shall be used at any angle exceeding thirty (30) degrees off of perpendicular.

(Prior code § 6206)

Every person operating a medicine show shall pay a license tax of fifty dollars ($50.00) per day.

(Prior code § 6232)

A. Any person engaged in the business of operating in the city motor buses shall be required to pay a license fee based upon the gross receipts of such business as provided in Section 5.08.030.

B. Determination of Gross Receipts. In determining the gross receipts of such business, however, only that percentage of the gross receipts of such business shall be used as the ration which the miles traveled within the city by such licensee's buses bears to the total number of miles traveled by such licensee's buses on any route lying in whole or in part in the city.

(Prior code §§ 6234, 6234.1)

No business license fee shall be required for any noncommercial car wash lawfully conducted in accordance with the provision of Section 5.96.050 of this title.

(Prior code § 6203.2)

Every person, owner-builder or contractor shall deposit with the city a cash bond or certificate of deposit payable to the city on demand in an amount equal to five hundred dollars ($500.00) per unit for every multiple residential apartment house as defined in this code and every condominium development, planned development, community apartment project or stock cooperative to the city prior to the issuance of a building permit for the construction of said apartment house, condominium development, planned development, community apartment project or stock cooperative. Every person, owner-builder or contractor shall similarly post a bond of five hundred dollars ($500.00) per unit for every conversion of existing residential units to condominiums, planned developments, community apartments or stock cooperatives. The multiple residential service bond shall be refunded for condominium developments, planned developments, community apartments or stock cooperatives if none of the units in the development are rented or leased by the developer or its successor in interest either through purchase, assignment, or operation of law for a period of eighteen (18) months after the certificate of occupancy is issued by the City Building Department. The multiple residential service bond shall also be refunded if fifty-one (51) percent of the units are conveyed to individual owner-occupants and management of the homeowners association is transferred to those owner-occupants. Notwithstanding the above, no refund of the multiple residential service bond shall be made after eighteen (18) months from issuance by the City Building Department of a certificate of occupancy.

(Ord. 2583 § 1 (part), 2003)

Any bond or certificate of deposit submitted to the city either pursuant to Section 5.08.271 of this chapter, pursuant to any provision of the El Monte Municipal Code, or in conjunction with the issuance of any permit issued by the Building Department shall be accompanied by a payment to the city of a non-refundable bond service fee in an amount equal to five (5) percent of the face value of the bond or certificate of deposit.

(Ord. 2583 § 1 (part), 2003)

For each person engaged in business in the conduct of an on-sale or on-site liquor establishment as defined in Chapter 17.150 of this code shall pay a fee of two hundred dollars ($200.00) per annum in addition to the annual gross receipt tax provided for in Section 5.08.030.

(Prior code § 6213; Ord. No. 3023, § 4.C(Exh. C), 5-2-2023)

Every person engaged in the business of operating a pawnshop in the city shall pay an annual base license tax of five hundred dollars ($500.00) per year plus an amount based upon the annual gross receipts of such business according to the following schedule:

(Prior code § 6219.1)

A. Every person engaged in the business of peddling any goods, property or service not otherwise specifically provided for herein, shall pay a license tax of two hundred dollars ($200.00) per calendar quarter per person, or an aggregate amount of five hundred dollars ($500.00) per person per year, provided such tax is paid in full upon original application.

1. Solicitor Exception. Nothing contained in subsection A of this Section shall apply to a regular employed agent or salesman of a merchant or manufacturer whose place of business is located wholly within the city and which merchant or manufacturer is specifically licensed under this chapter to conduct the business with reference to which such agent or salesperson acts.

B. Vehicle at Retail. From a wagon or vehicle at retail: one hundred dollars ($100.00) tax per year for each wagon or vehicle so used.

1. Exception. SubSection B of this Section shall not apply to any vehicle licensed under Section 5.08.030, nor to any vehicle regularly used by a merchant or manufacturer whose place of business is located wholly within the city and which merchant or manufacturer is specifically licensed under this chapter so conduct the business with reference to which such vehicle is employed or used.

C. Vehicle at Wholesale. From a wagon or vehicle as wholesale only, operating within the city and duly licensed under the provisions of this chapter, the sum of seventy-five dollars ($75.00) tax per vehicle per year or portion thereof for each vehicle used; provided however, that no license tax shall be required when the sole business conducted with the city is the pick up from or delivering to assembly or manufacturing plants located within the city and licensed to do business under the provisions of this chapter of goods, wares or material used in the assembly or manufacture of articles for sale to or consumption by the public or public agencies.

D. Other Business by Vehicle. All other business by vehicle, not otherwise specifically provided for in this chapter shall pay a license tax of one hundred fifty dollars ($150.00) per year or portion thereof per vehicle.

(Prior code §§ 6215—6215.9)

Every person owning or maintaining a pool table of any size for use by patrons or members of the public, other than a coin-operated pool table, shall pay a license tax of fifty dollars ($50.00) per year or portion thereof per table. This amount shall be in addition to any other applicable tax as otherwise provided for under this chapter.

(Prior code § 6228)

Any person engaged in a profession who is not specifically exempted from the payment of a local license tax by the Constitution of laws of this state, or otherwise covered by another Section of this chapter shall be deemed to be engaged in the business of a "profession" within the meaning of this Section. The professions include, but are not limited to, physicians, surgeons, attorneys, veterinarians, dentists, chiropractors, chiropodists, osteopaths, auditors, income tax agents, engineers, architects, surveyors, optometrists, oculists, property management companies, and insurance agents. Each such business shall pay an annual license tax which is based upon the annual gross receipts of such business according to the following schedule:

(Amended during 1999 recodification; prior code § 6238)

Every person conducting a public dance or engaged in the business of conducting public dances, shall pay a license tax of one hundred dollars ($100.00) per calendar quarter or fraction thereof, for each location where the dance is held, or shall pay an annual license tax of three hundred dollars ($300.00) for each location where such dances are conducted. No portion of any such license tax shall be refundable for any reason other than a duplication of payment, upon presentation of proof of payment, nor shall any dance license be transferable.

(Prior code § 6230)

Every person operating a pumpkin patch in the city shall pay an annual license tax of five hundred dollars ($500.00) per location. This amount shall be in addition to any license tax paid pursuant to Section 5.08.120 of this chapter.

(Prior code § 6214.7)

Every real estate broker and sales agent and every business opportunities broker and sales agent shall pay an annual license tax based on the gross receipts resulting from fees or commissions earned or accrued in the conduct of such business, based on the following schedule:

(Amended during 1999 recodification; prior code § 6238.1)

Every person engaged in the business of operating a secondhand business in the city shall pay a base license tax of one hundred fifty dollars ($150.00) per year plus an amount based upon the annual gross receipts of such business according to the following schedule:

(Prior code § 6220)

A. Every person engaged in the business of soliciting or canvassing within the city shall pay a license tax in the amount of two hundred dollars ($200.00) per person per calendar quarter, or an aggregate amount of five hundred dollars ($500.00) per person per year, provided such tax is paid in full upon original application.

B. Licensed Business. No license fee shall be required of any bona fide employee of any business licensed under any provision of this chapter for soliciting orders for his or her regular employer.

(Prior code §§ 6216, 6218)

Every person operating a sound truck or other advertising vehicle in the city, shall pay a license tax of fifty dollars ($50.00) per day per vehicle.

(Prior code § 6206.1)

For every person erecting, placing, installing or maintaining any bench, as defined by either definition in Section 12.28.010 of this code upon any public property as defined by Section 12.28.010 of this code, the sum of sixty dollars ($60.00) per annum for the first ten (10) benches or less and the further sum of six dollars ($6.00) per annum for each bench in excess of ten (10).

(Prior code § 6208.1)

Every person engaged in the business of tanning, curing or embalming shall pay a license tax of sixty dollars ($60.00) per year.

(Prior code § 6235)

A. Every person engaged in the business of operating taxicabs in the city, as defined in Section 5.04.010 of this title, whether or nor such person has established a place of business in the city, shall pay an annual license tax of three hundred fifty dollars ($350.00) plus twenty-five dollars ($25.00) per vehicle per year.

B. Exemption. No license shall be required and no license fee shall be required to be paid for the privilege of merely discharging passengers from a taxicab within the city, provided that no passenger be permitted to board such taxi within the city.

(Prior code §§ 6209, 6210)