Fontana Municipal Code Art. II Business License Taxes and Requirements

This article is enacted solely to raise revenue for municipal purposes and is not intended for regulation.

(Code 1968, § 13-2; Ord. No. 1037, § 3(13-2), 11-19-91)

The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

Amusement machine or device means any coin-operated machine or device used for the purpose of entertainment, including weighing machines and mechanical rides such as pony rides, rocket rides, etc., but excluding those used in connection with a carnival.

Business means all professions, trades, occupations, services, retail sales, wholesale sales, delivery, manufacturing, distributing, rental of real or personal property, and every kind of calling, whether or not carried on for a profit.

Collector means the finance director or other city officer charged with the administration of this article.

Employee means a person who works for an employer, where right or control exists with such employer, where directions on performance of work can be given by the employer and where breach of contract is not involved if work is halted by employer or employee. Evidence that a person is included on the payroll of an employer, such as deductions for federal or state income taxes, disability insurance or social security taxes taken from the earnings of such person, employer payroll taxes paid on earnings paid by such person, or workers compensation insurance paid by the employer, whether on a parttime or fulltime basis, is prima facie proof that such person is an employee.

Gross commissions means, except as otherwise specifically provided, the total amount of money actually received or receivable for the performance of any act, service, or sale of goods on behalf of another, for which there is a charge or credit allowed. All receipts, cash and credit shall be included in gross commissions without deducting the cost of materials used, labor and service costs, interest paid or payable, or losses or any other expenses whatsoever.

Gross receipts means, except as otherwise specifically provided, the total of amounts actually received or receivable from sales and the total amounts actually received or receivable for the performance of any act or service, of whatever nature it may be, for which charge is made or credit allowed, whether or not such act or service is done as a part of or in connection with sales of materials, goods, wares, or merchandise. Included in gross receipts shall be all receipts, cash, credits, redemption stamps, and property of any kind or nature, without any deduction therefrom on account of the cost of the property sold, the cost of the materials used, labor or service costs, interest paid or payable, or losses or other expenses whatsoever. As to a business such as administrative headquarters wherein there is no clear measure of gross receipts, the license tax shall be calculated based upon a cost of doing business at that location. Factors included shall be property overhead and gross payroll averaged annually. Excluded from gross receipts shall be the following:

(1) Cash discounts allowed and taken on sales.

(2) Any tax which is measured by the sales price or the gross receipts from the sale or which is a stated sum per unit of such property sold, included in or added to the purchase price and collected from the consumer or purchaser.

(3) Such 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.

(4) Amounts collected for others where the business is acting as an agent or trustee to the extent that such amounts are paid or payable to those for whom collected.

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

(6) As to real estate agency or broker, the sale price of real estate sold for the account of others, except that portion which represents a commission or other income to the agency or broker, including any portion thereof to be remitted to any salesperson. As to a real estate agency or broker, the place of business of which or whom is located outside the city, the commissions or other income included in as gross receipts shall include only commissions or other income derived from the sale of real estate located within the city.

(7) As to a retail gasoline dealer, a portion of his receipts from the sale of motor vehicle fuel equal to motor vehicle fuel license tax imposed by and previously paid under the provisions of the Revenue and Taxation Code § 7301 et seq.

(8) As to retail gasoline dealer, the special motor fuel tax imposed by section 4041 of title 26 of the United States Code if paid by the dealer or collected by him from the consumer or purchaser.

(9) Credit allowed on property accepted as part of the purchase price and collected from the consumer or purchaser.

(10) The difference between the balance owed and paid on a defaulted purchase or finance contract upon repossession by the seller and the amount received from resale of the repossessed article by the repossessing seller.

(11) Cash value of sales, trades, or transactions between departments or units of the same business.

(12) Sales for convenience where sales of new goods, wares or merchandise are made by a person engaged in selling such articles to another person engaged in selling like or similar articles:

a. Where the primary purpose of the particular transaction of sale is to accommodate the purchaser rather than to make a sale in the ordinary course of business.

b. Where, in the particular kind of business involved, a similar manner of dealing is frequent or customary in the circumstances under which the particular sale is made.

c. Where goods, wares or merchandise of like or similar kind and of substantially equivalent value to that which was sold is received in consideration.

(13) As to local contractors, services or professions, those gross receipts for work performed outside the city. However, a minimum license tax must be paid for an office, business address, or business telephone within the city, plus gross receipts for work performed inside the city if it exceeds the minimum tax.

(14) As to outside contractors, services or professions, those gross receipts for work, service or labor performed outside the city.

(15) The amount of gross receipts which has been the measure of a license tax paid to any other city.

(16) Uncollectible debts or chargeoffs.

Gross square footage means the entire gross square footage enclosed within the walls of a building at the time that the application for a new license, or renewal or transfer or an existing license, is made, and includes spaces such as, without limitation, administrative offices, equipment lockers, maintenance areas, ancillary use areas, stairwells, and other such spaces which may or may not be directly related to the primary business taking place within the building.

Rental means a residential or commercial dwelling, apartment, motel, hotel, room, unit or space, building, warehouse or unimproved land that may be rented, leased or subleased for a fee.

Sale means the transfer, in any manner or by any means whatsoever, of title to any tangible item, real or personal property for a consideration; the servicing, supplying or furnishing for a consideration of any tangible item, real or personal property; or a transaction whereby the possession of any tangible item, real or personal property is transferred and the seller retains the title as security for the payment of the price shall likewise be deemed a sale. The foregoing definitions shall not be deemed to exclude any transaction which is or which, in effect, results in a sale within the contemplation of law.

Sworn statement means an affidavit sworn to before a person authorized to take oaths, or a declaration or certification made under penalty of perjury.

Vending machine or device means any coin-operated machine or device used for vending or dispensing a tangible item, excluding stamp vending machines selling or dispensing postage stamps of the United States for mailing purposes.

(Code 1968, § 13-1; Ord. No. 1037, § 3(13-1), 11-19-91; Ord. No. 1083, § 2, 8-3-93; Ord. No. 1211, § 2, 1-21-97)

Cross reference— Definitions and rules of construction generally, § 1-2.

It shall be the duty of the collector and he is hereby directed to enforce each and all of the provisions of this article. All police officers are hereby appointed inspectors of licenses, and in addition to their several duties as police officers are hereby required to examine all places of business and persons, in their respective beats, liable to pay license fees, and to see that such licenses are taken out and shall have the right and exercise the power to make arrests for any violations of this article, to enter, free of charge, at any time, any place of business for which a license is required by this chapter and to demand the exhibition of such license for the current term by any person engaged or employed in the transaction of such business. Any person having such license theretofore issued, in his possession or under his control, who willfully fails to exhibit the license on demand, shall be guilty of an infraction and subject to the penalties provided for by the provisions of this article. It shall be the duty of the collector and all police officers to cause a complaint to be filed against any and all persons found to be in violation of any such provisions.

(Code 1968, § 13-21; Ord. No. 1037, § 3(13-21), 11-19-91; Ord. No. 1191, § 1, 6-18-96)

(a) The collector may make rules and regulations not inconsistent with the provisions of this article as may be necessary or desirable to aid in the enforcement of the provisions of this article.

(b) In addition to all other powers conferred upon him, the collector shall have the power, for good cause shown, to extend the time for filing any required sworn statement or application for a period not exceeding 30 days, and in such case to waive any penalty that would otherwise have accrued; except that six percent simple interest shall be added to any tax determined to be payable.

(Code 1968, § 13-20; Ord. No. 1037, § 3(13-20), 11-19-91)

The collector shall keep a record in which he shall enter all licenses issued by him, the date thereof, to whom issued, for what purpose, the location where the licensed business is to be carried on, the time when the license expires, and the amount of the license tax.

(Code 1968, § 13-22; Ord. No. 1037, § 3(13-22), 11-19-91)

It shall be unlawful for the collector or any person having an administrative duty under the provisions of this article to make known in any manner whatever the business affairs, operations or information obtained by an investigation of records and equipment of any person required to obtain a license; to pay a license tax; any other person visited or examined in the discharge of official duty; the amount or source of income, profits, losses, expenditures or any particular thereof set forth in any statement or application or to permit any statement or application or copy of either; any book containing any abstract or particulars thereof to be seen or examined by any person, provided that nothing in this section shall be construed to prevent:

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

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

(3) The disclosure of information and results of examination of records of particular taxpayers, 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 of information, after the filing of a written request to that effect, to the taxpayer himself, or to his successors, receivers, trustees, or executors, administrators, assignees and guarantors, if directly interested, of information as to the items included in the measure of any paid tax, any unpaid tax or amounts of tax required to be collected, interest and penalties; provided, however, that the collector approves each disclosure and that the collector may refuse to make any disclosure referred to in this subsection when, in his 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 businesses.

(6) The disclosure by way of public meeting or otherwise of such information as may be necessary to the city council in order 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 by the city for license taxes, or when acting upon any other matter.

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

(Code 1968, § 13-23; Ord. No. 1037, § 3(13-23), 11-19-91)

Any person violating any of the provisions of this article or knowingly or intentionally misrepresenting to any officer or employee of this city any material fact in procuring the license or permit provided for in this article shall be deemed guilty of an infraction, and, upon conviction thereof, shall be punished as provided in section 1-7.

(Code 1968, § 13-25; Ord. No. 1037, § 3(13-25), 11-19-91; Ord. No. 1191, § 2, 6-18-96)

All remedies prescribed in this article 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 article.

(Code 1968, § 13-19; Ord. No. 1037, § 3(13-19), 11-19-91)

(a) Neither the adoption of this article nor its superseding of any portion of any ordinance of the city shall in any manner be construed to affect prosecution for violation of any other ordinance committed prior to the effective date of this article, nor shall this article be construed as a waiver of any license or any penal provisions applicable to any such violation, nor shall this article be construed to affect the validity of any bond or cash deposit required by any ordinance to be posted, filed or deposited, and all rights and obligations thereunto appertaining shall continue in full force and effect.

(b) Where a license for revenue purpose has been issued to any person by the city and the tax paid for the business for which the license has been issued under the provisions of any ordinance heretofore enacted, and the term of such license has not expired, then the license tax prescribed for such business shall not be payable until the expiration of the term of such unexpired license.

(Code 1968, § 13-24; Ord. No. 1037, § 3(13-24), 11-19-91)

(a) Persons required to pay a license tax for transacting and carrying on any business under this chapter shall not be relieved from the payment of any license tax for the privilege of doing such business required under any other section of this Code or any other ordinance of the city and shall remain subject to the regulatory provisions of other sections of this Code and other ordinances.

(b) The issuance of a license or payment of business tax under this chapter shall not entitle the licensee to engage in any business which for any reason is in violation of any federal, state, county or city law, ordinance or code, and shall not be construed as authorizing the conduct or continuance of any illegal business or of a legal business in an illegal manner.

(Code 1968, § 13-3; Ord. No. 1037, § 3(13-3), 11-19-91; Ord. No. 1557, § 2, 7-10-07)

(a) There are hereby imposed upon the businesses, trades, professions, callings and occupations specified in this article, license taxes in the amounts prescribed in this article. It shall be unlawful for any person to transact and carry on any business, trade, profession, calling or occupation in the city without first having procured a license from the city to do so, and paying the tax prescribed in this article or without complying with any and all applicable provisions of this article.

(b) This section shall not be construed to require any person to obtain a license prior to doing business within the city if such requirements conflict with applicable statutes of the United States or of the state. Persons not so required to obtain a license prior to doing business within the city nevertheless, shall be liable for payment of the tax imposed by this article.

(c) Every person conducting, managing or carrying on the business activity of renting or leasing more than one single-family dwelling or any apartment, commercial or industrial building units or unimproved land shall pay an annual business tax.

(d) No business license, permit, or other approval shall be issued or granted to any business that cannot be, or is not, conducted or carried out without being in violation of any federal, state, county or city law, ordinance or code.

(Code 1968, § 13-4; Ord. No. 1037, § 3(13-4), 11-19-91; Ord. No. 1557, § 2, 7-10-07)

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

(b) In any case where a license tax is believed by a licensee or applicant for a license to place an undue burden upon interstate commerce or to be violative of such constitutional clauses, he may apply to the collector for an adjustment of the tax. Such application may be made before, at or within six months after the payment of the prescribed tax. The applicant shall, by sworn statement and supporting testimony, show his method of business and 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 determine the validity of the request, shall then fix as the license tax for the applicant an amount that is reasonable and nondiscriminatory, or, if the license tax has already been paid, shall order a refund of the amount over and above the license tax 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 ensure that the license tax assessed shall be uniform with that assessed on businesses of like nature, so long as the amount assessed does not exceed the license tax as prescribed by this article. Should the collector determine that gross receipts measure of license tax to be the proper basis, he may require the applicant to submit, either at the time of termination of applicant's business in the city, or at the end of each three-month period, a sworn statement of the gross receipts and pay the amount of license tax therefor; provided that no additional license tax during any one calendar year shall be required after the licensee shall have paid an amount equal to the annual license tax as prescribed in this article.

(Code 1968, § 13-7; Ord. No. 1037, § 3(13-7), 11-19-91)

(a) Persons or organizations engaged in any business described in this section shall not be required to pay any tax or fee prescribed in this article, and such persons are exempted from payment thereof.

(b) Any person claiming an exemption pursuant to this section shall file a sworn statement with the collector stating the facts upon which exemption is claimed, and, in the absence of such statement substantiating the claim, such person shall be liable for the payment of taxes imposed by this article.

(c) The collector shall, upon a proper showing contained in the sworn statement, issue a license to such person claiming exemption under this section without payment to the city of the license tax required, or may operate without a license, if approved.

(d) The collector, after giving notice and a reasonable opportunity for hearing to a licensee, may revoke any license granted pursuant to the provisions of this section upon information that the licensee is not entitled to the exemption as provided in this section.

(e) The following are the businesses declared to be exempt by this section:

(1) Churches. Any church shall be exempt, provided that the generated revenue is for the exclusive benefit of the church, all revenue will be deposited directly to the treasury, no person will benefit from the generated revenue, and the church has maintained a headquarters or a place of worship in the city for a period of at least one year preceding the date on which such activity is initiated.

(2) Businesses exempt under federal and state law. Any business exempt by virtue of the Constitution or applicable statutes of the United States or of the state from payment of municipal corporations of such taxes as are prescribed by this article shall be exempt under this section.

(3) Employees. No person who is an employee or who is the direct representative of a licensee shall be required to pay a license for doing any part of the work of such licensee.

(4) Nurses. Nurses who do work directly with a patient under a contract with a patient shall be exempt.

(5) Court-ordered auctions. Court-ordered auctions shall be exempt.

(6) Stamp machines. Stamp vending machines selling or dispensing postage stamps of the United States for mailing purposes shall be exempt.

(7) Traveling salesperson. A salesperson who travels an established route, calling on regular customers for the prime purpose of taking orders for future delivery by common carrier, and who personally receives no payment or delivers no item within the city, shall be exempt.

(8) Teachers. Teachers or instructors giving individual instructions shall be exempt where all of the following conditions exist:

a. Instructions are given only in the home of the teacher, instructor or student.

b. Instruction is not given to more than one student at a given time.

c. Concerts, recitals, exhibits or similar events are not held.

d. The teacher or instructor shall have no employees.

e. The teacher or instructor shall not be required to hold a sales tax permit for the conduct of the business.

(9) Minors. Businesses owned and conducted by minors under the age of 16 years shall be exempt where all of the following conditions exist:

a. All persons engaged in the operation of the business shall be under the age of 16 years.

b. All persons engaged in the operation of the business shall have a bona fide interest in the business.

c. The business is in no federal, state, county or city violations, and no complaints are lodged against such business.

(10) Newspaper vending machines. Newspaper vending machines wherein periodicals published at least once each week are dispensed or sold upon the insertion of a coin or coins.

(11) Persons selling foodstuff raised in city. Every peddler, solicitor or other person claiming to be entitled to exemption from the payment of any license tax provided or any other foodstuffs raised by him in the city shall file with the collector a verified statement containing his address, the kind of goods to be sold, the method of solicitation, sale and delivery, the locations the foodstuff was raised and warehoused in the city, and any other facts necessary to establish such claim of exemption.

(Code 1968, § 13-8; Ord. No. 1037, § 3(13-8), 11-19-91)

(a) Application for first license.

(1) Upon a person making application for the first license to be issued, or for a newly established business or for a change of business location, the business license tax fee shall be paid. The business tax certificate shall be held in suspense, contingent upon proper city approvals and all stipulations complied with. If a business license is denied and the business is forced to cease operation, the tax fee paid will be applied to the time of actual operation, and that portion shall not be refundable. A refund of the unused portion may be obtained by submitting a request in writing to the collector. If a business is denied a business license and such business has never been in actual operation, a refund of the full amount may be applied for in the same manner. The collector will determine the validity of the request and so process. An application processing fee of $35.00 shall be collected for a new application, and fees shall be subject to revision by city council resolution. If an application is denied, the business license application fee shall cover the administrative expense of processing the application and will not be subject to refund.

(2) The applicant shall furnish to the collector a sworn statement upon a form provided by the collector setting forth the following information:

a. The exact nature of the kind of business for which a license is requested.

b. The place 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 places of residences of the owners of the business.

c. If application is made for the issuance of a license to a person doing business under a fictitious name, the application shall set forth the names and places of residences of those owning such business.

d. If the application is made for the issuance of a license to a corporation or partnership, the application shall set forth the names and places or residences of the officers or partners thereof.

e. In all cases where the amount of license tax to be paid is measured by gross receipts, gross square footage, number of employees, number of beds or other information, the application shall set forth such information as be necessary to determine the amount of the license tax to be paid by the applicant.

f. The application shall set forth any further information which the collector may require to enable him to issue the type of license applied for.

(3) If the amount of the license tax to be paid by the applicant is measured by gross receipts, he shall estimate the gross receipts for the period to be covered by the license issued. Such estimate, if accepted by the collector as reasonable, shall be used in determining the amount of the license tax to be paid by the applicant; provided however, that the amount of the license tax so determined shall be tentative only, and such person shall, within 30 days after the expiration period for which such license was issued, furnish the collector with a sworn statement, upon a form furnished by the collector, showing the gross receipts during the period of such license, and the license tax for such period shall be finally ascertained and paid in the manner provided by this article for the deducting from payment found to be due the amount paid at the time such first license was issued.

(4) Whenever the tax imposed under the provisions of this article is measured by the number of vehicles, devices, machines or other pieces of equipment used, or whenever the license tax is measured by the gross receipts from the operation of such items, the collector shall issue only one license, provided that he may issue for each tax 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 from such items.

(5) The collector shall not issue to any such person another license for the same or any other business, until such person shall have furnished to him the sworn statement and paid the license tax as required in this article.

(b) Renewal of license. In all cases, the applicant for the renewal of a license shall submit to the collector, for his 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 to ascertain the amount of license tax to be paid by such applicant pursuant to the provisions of this article. A renewal license application fee of $15.00 shall be assessed as an administrative processing charge to all renewal applications. This fee shall be collected in addition to any license tax due and shall be set or revised by council resolution.

(c) Statement. No statements shall be conclusive as to the matters set forth therein, nor shall the filing of a statement preclude the city from collecting by appropriate action such sum as is actually due and payable under this article. Such statement and each of the several items therein contained shall be subject to audit and verification by the collector, his deputies or authorized employees of the city, who are hereby authorized to examine, audit and inspect such books and records of any such license or applicant for license, as may be necessary in their judgement to verify or ascertain the amount of license tax fee due.

(d) Records.

(1) All persons subject to the provision of this article shall keep complete records of business transactions, including sales, receipts, purchases and other expenditures, and shall retain all such records for examination by the collector. Such records shall be maintained for a period of at least three years. No person required to keep records under this section shall refuse to allow authorized representatives of the collector to examine such records at reasonable times and places.

(2) When the business is a new business and records are unavailable, or where it is an out-of-town business where separate books are not kept and actual gross receipts are unavailable for business activities conducted within the city, an estimate of gross receipts may be made on a sworn affidavit. The affidavit must state that the estimate is made as correctly as possible and is made to the best knowledge and judgement of the person and so signed.

(e) Transfer. No license issued pursuant to this article shall be transferable, provided that where a license is issued authorizing a person to transact and carry on a business at a particular place, such license may, upon application and payment of a $25.00 fee, have the license amended, after receiving proper approvals, to authorize the transacting and carrying on of such business under such license at some other location to which the business is or is not to be moved; provided further that transfer, whether by sale or otherwise, to another person under such circumstances that the real or ultimate ownership after the transfer shall not be prohibited by this section. For the purpose of this section, stockholders, bondholders, partnerships, or other persons holding an interest in a corporation or other entity are regarded as having the real or ultimate ownership of such corporation or other entity.

(f) Duplicate license. A duplicate license may be issued by the collector to replace any license previously issued under this article which has been lost or destroyed, upon the licensee filing a statement of such fact and at the time of filing such statement paying to the collector a fee of $15.00.

(g) Posting and display.

(1) Any licensee transacting and carrying on business at a fixed place of business in the city shall keep the license posted in a conspicuous place upon the premises where such business is carried on.

(2) Any licensee transacting and carrying on business but not operating at a fixed place of business in the city shall keep the license and identification card upon his person at all times while transacting and carrying on the business for which it is issued.

(3) Whenever identifying stickers, tags, plates or symbols have been issued for each vehicle, device, machine or other piece of equipment included in the measure of a license tax, the person to whom such stickers, tags, plates or symbols have been issued shall keep firmly affixed upon each vehicle, device, machine or piece of equipment the identifying stickers, tags, plates or symbols which have been issued therefor at such locations as are designated by the collector, and the stickers, tags, plates or symbols shall not be removed during the period for which it is issued.

(h) Extension of time for filing statement or application. In addition to all other power conferred upon him, the collector shall have the power, for good cause shown, to extend the time for filing any required sworn statement or application for a period not exceeding 30 days, and in such case to waive any penalty that would otherwise have accrued.

(i) Appeals. Any person aggrieved by any decision of the collector with respect to the issuance or refusal to issue such license may appeal to the council by filing a notice of appeal with the clerk of the council. The council shall thereupon fix a time and place for hearing such appeal. The clerk of the council shall give notice to such person as to the time and place of hearing by serving it personally or by depositing into the United States post office in the city, postage prepaid, addressed to such person at his last known address. The council shall have the authority to determine all questions raised on such appeal. No such determination shall conflict with any substantive provision of this article.

(Code 1968, § 13-13; Ord. No. 1037, § 3(13-13), 11-19-91; Ord. No. 1211, § 3, 1-21-97)

Unless otherwise specifically provided, all licenses required under this chapter shall be issued on an annual basis, and shall be due and payable on the first day of the month the business commenced or on the day business commences operation for the first time. Licenses to be issued on other than an annual basis are payable in advance on the first day of any applicable period. The license period would begin the first day of the month business commenced and expire on the 30th or 31st day of the 12th month, or on the last day of the prior month before the due date.

(Code 1968, § 13-14(a); Ord. No. 1037, § 3(13-14(a)), 11-19-91)

The following tax rates shall be applicable to every business declared to be subject to a tax based upon gross receipts, and such fees shall be subject to annual review and adjustment by council resolution:

Tax Rate Schedule A

Tax Rate Schedule B

Tax Rate Schedule C

Tax Rate Schedule D

Tax Rate Schedule E

Tax Rate Schedule F

(Code 1968, § 13-14(b); Ord. No. 1037, § 3(13-14(b)), 11-19-91)

(a) The following tax rates shall be applicable to auction and auctioneer businesses declared to be subject to a tax based on gross commissions, and such fees shall be subject to annual review and adjustment by city council resolution:

Tax Rate Schedule A

0.3300 percent of gross commissions

(b) The annual business license tax shall be collected when the city issues the auction's/auctioneers' business license and shall become due each year when the business license is renewed. The administration and collection of the fees are subject to the provisions set forth in this chapter:

Tax Rate Schedule B

(c) The annual business license tax shall be collected when the city issues the auction/auctioneer business license and shall become due each year when the business license is renewed. The administration and collection of the fees are subject to the provisions set forth in this chapter.

(Ord. No. 1083, § 3, 8-3-93)

The license tax rate schedules referred to in this section are those listed in sections 15-41 and 15-42.

Advertising by use of billboards, bench ads, etc. Every person conducting, managing or carrying on the business of billposting, advertising by means of electric signs, billboards, advertising signboards, bench ads or any other similar means shall pay a tax based upon tax rate schedule A.

Ambulances. A tax based upon tax rate schedule E, plus $20.00 per vehicle, in accordance with chapter 29, shall be paid for ambulances.

Auctions; auctioneers. Resident auctions or auctioneers shall pay in accordance with this chapter, article X.

Auto wreckers, junk collectors, pawnbrokers, etc. Every person conducting, managing, or operating any of the businesses enumerated in this section shall pay a tax based upon tax rate schedule A. Special police permits are required; refer to section 15-50.

(1) Junk collecting. For the purpose of this subsection, the term "junk collector" means any person engaged in the business of buying or selling, either at wholesale or retail, or storing on any premises, any rags, sacks, bottles, cans, papers, metals, batteries, oil or other articles of junk.

(2) Auto wreckers. For the purpose of this subsection, the term "auto wrecker" includes any person who buys any motor vehicle for the purpose of dismantling or disassembling, or who dismantles or disassembles any such motor vehicle whether for the purpose of dealing in the parts thereof or using the parts for purpose of reconditioning any other vehicles.

(3) Pawnbrokers. For the purpose of this subsection, the term "pawnbroker" includes every person conducting, managing, or carrying on the business of loaning money, either for himself or for any other person, upon any personal property, personal security, or purchasing personal property and reselling or agreeing to resell such property to the vendor or other assignee at prices previously agreed upon. Nothing in this subsection shall be deemed to apply to the loaning of money on personal property or personal security by a bank or finance company authorized to do so under the laws of the state or of the United States. Refer to section 15-50.

Bingo. Bingo applicants shall pay $50.00 a year in accordance with article VII of this chapter and are controlled and regulated by article VII of this chapter.

Burglar alarm installers. Burglar alarms installers and sales shall pay a tax based upon tax rate schedule C. Refer to chapter 22, article IV.

Circuses, carnivals or other similar exhibitions. For every person conducting, managing or carrying on a circus, carnival or other similar exhibition, the business tax shall be $150.00 per day, and such person must comply with section 15-321 relating to a cleanup bond, and section 15-306 et seq. relating to regulation of same.

Closeout sales. Closeout sales are controlled and regulated by article XI of this chapter.

Concessionaires. Every person conducting, managing, or carrying on any business as a concession in the premises of a business license under this chapter shall obtain a license for such concession and shall pay a tax based upon the appropriate retail designation. If the concessionaire fails to obtain the license required within ten days of commencing operation, the person granting the concession shall be liable for the tax.

Contractor. Businesses required to be licensed as a contractor by the state or which undertake or offer to undertake, or purport to have the capacity to undertake or submit a bid, either by themselves or through others, to construct, alter, repair, add to, subtract from, improve, move, wreck or demolish any building, highway, road, railroad, excavation or other structure, project or development or to do any part thereof, including the section of scaffolding, or other structures or work in connection therewith are defined as contractors and shall pay a tax based upon tax rate schedule C. Examples include the following:

(1) A class contractor: land developer.

(2) B class contractor: subdivider.

(3) C class contractor: building for resale.

Every general building, engineering, or prime contractor shall furnish the collector with a list of each subcontractor performing work or service on a project, upon forms furnished by the collector, prior to final inspection in order to comply with section 25-93.

Convalescent hospitals, rest homes, hospitals and sanitariums. For every person conducting, managing or carrying on the business of operating or conducting a convalescent hospital, rest home, hospital, or sanitarium, the tax shall be based upon tax rate schedule F and the following: The tax is based upon tax rate schedule F plus $10.00 for each bed exceeding ten beds. This section shall not apply to any nonprofit hospital, nursing, convalescent or rest home, etc., which qualify for an exemption from federal income tax.

Dances. Dance license applications shall pay $50.00 per year or $25.00 per night in accordance with article III of this chapter, and are controlled and regulated by article III of this chapter.

Delivery, service by vehicles by nonresident businesses. Every person not having a fixed place of business within the city who delivers goods, wares, or merchandise of any kind by vehicle other than a certified highway carrier on a regular route, or who provides any service by the use of vehicles in the city and who is not otherwise licensed under the provisions of this article, shall pay a tax based upon tax rate schedule E. Examples include the following:

(1) Wholesale delivery.

(2) Rock, sand, gravel and ready-mix.

(3) Building supplies.

(4) Any other delivery.

Drag strips. Drag strips shall pay a tax based upon tax rate schedule D. Also refer to chapter 17, article IX.

Fireworks. Fireworks stand applicants shall pay two percent of the gross receipts for the prior of 12:00 noon, June 28 through 12:00 midnight, July 4, of a calendar year, but not less than the $50.00 application filing fee, in accordance with article XIII of this chapter, and are controlled and regulated by article XIII of this chapter.

Fontana Days. Fontana Days is controlled and regulated by article VI of this chapter.

Fortunetelling. Fortunetelling is controlled and regulated in accordance with article IX of this chapter.

Manufacturing. Business where the principal business activity is manufacturing, packing, processing, assembling or fabricating any goods, wares or merchandise shall pay a tax based upon tax rate schedule B.

Massage parlors. Massage parlors shall be controlled and regulated in accordance with section 15-536 et seq.

Nonclassified businesses. Whereas a business is not specifically taxed pursuant to another section of this article, every person conducting, managing, or carrying on any business as a fixed place of business within the city shall pay a tax based upon tax rate schedule A.

Outside businesses to pay same as fixed tax businesses. Every person not having a fixed place of business within the city who engages in business or provides a service, or offers to provide a service by means of signs located within the city, or any other evidence of doing business within the city, and is not subject to other provisions of this article, shall pay a license tax at the same rate prescribed in this article for persons engaged in the same type of business having a fixed place of business within the city.

Peddlers, solicitors and itinerant vendors. No person, whether a resident of the city or not, shall travel from place to place, from house to house or from street, whether in response to an invitation or not, for the purpose of selling or taking orders for future delivery, without first procuring an investigation from the police department (refer to section 15-50) and paying a business license tax fee based upon tax rate schedule E. Also refer to articles XIV, XV and XVI of this chapter.

(1) Peddling. For purposes of this subsection, the word "peddling" means the act of going from house to house, place to place, or in and along streets within the city selling and making immediate delivery, any goods or anything of value in possession of the peddler. "Peddling" shall not mean and does not refer to "pushcart vending" which is otherwise prohibited (see sec. 15-51). A "pushcart vendor" shall not be deemed a "peddler" or "solicitor" under this section.

(2) Soliciting. For purposes of this subsection, the word "soliciting" means the act of going from house to house, place to place, or in and along the street, within the city, selling or taking orders for goods, or other things of value for future delivery, or for services to be performed in the future.

Pool hall. Pool halls shall pay a tax based upon tax rate schedule D. Also, refer to article V of this chapter.

Private patrol. Private patrol shall pay a tax based upon tax rate schedule F. Refer to chapter 22, article III.

Professionals. Businesses consisting of any profession, holder of a certificate or equal, shall pay a tax based upon tax rate schedule F. Examples include the following:

(1) Accountant.

(2) Architect.

(3) Attorney at law.

(4) Engineer.

(5) Optometrist.

(6) Physician.

(7) Laboratory.

(8) Medical clinic.

(9) Mortuary.

(10) Real estate.

(11) Veterinary.

Property management. Every person managing or carrying on the business activity of renting or leasing one or more dwelling, apartment, commercial or industrial building unit, or unimproved land, and is paid a fee or commission by the owner of the business, shall pay an annual business tax based on their combined gross receipts from the activities named in this subsection and shall pay a tax based upon tax rate schedule F.

Public utility service. For every person engaged in the business of providing public utility services, the business tax shall be $300.00 plus $0.25 per $1,000.00 or fraction thereof on all gross receipts. For those utilities which pay a franchise fee to the city, the maximum business license fee will be $300.00. Those public utilities which do not maintain an office in the city will not be required to pay the $300.00 fee, but if the utility does not pay a franchise fee to the city, the $0.25 per $1,000.00 rate will be required on all gross receipts.

Recreational establishments. A tax based upon tax rate schedule D shall be paid for entertainment, exhibition, recreation or anything considered recreational or for the purpose of recreation or entertainment and not otherwise licensed under other sections of this article. Examples include the following:

(1) Boxing.

(2) Wrestling.

(3) Bowling alley.

(4) Cable television.

(5) Racetrack.

(6) Skating rink.

(7) Theater.

(8) Zoo.

Refuse collection. A tax based upon tax rate schedule E, plus a license plate fee per vehicle of $25.00 minimum to $500.00 maximum per year, renewable annually. Refer to chapter 24.

Rental property. Businesses consisting of the rental or leasing of real property, whether such rental units are commercial stores or offices, permanent dwellings such as apartments or houses, transient occupancy facilities, warehouses, storage units, mobile homes or travel trailer parks, campgrounds, unimproved land, or any other rental unit and whether the rental or leasing is by the day, week, month or year or other period of time, shall pay a tax based upon the following:

Persons owning one single-family dwelling rental unit shall not be subject to this section.

Retail, food related. The following food related businesses shall pay a tax based upon tax rate schedule A:

(1) Bakery (stores and shops, license separate from market).

(2) Eating establishment.

(3) Groceries.

(4) Meat retail (license separate from market).

(5) Poultry store.

(6) Produce retail (license separate from market).

Retail, all others. Businesses consisting mainly of selling at retail, or engaged in any trade, occupation calling or business, not otherwise specifically licensed by other sections of this article, shall pay a tax based upon tax rate schedule A.

Service businesses. Businesses where the principal business activity is the furnishing of services, performance of labor, or skills for the benefit of others, providing no retail sales, and where such business is not specifically licenses by any other section of this article, shall pay a tax based upon tax rate schedule F. Examples include the following:

(1) Repair.

(2) Service.

(3) Carwash.

(4) Janitorial service.

(5) Laundry.

(6) Nursery, child care: six or more

(7) Discing.

(8) Gardening.

(9) Promoter.

(10) Funeral escort.

(11) Barber/beauty shop.

(12) Independent beauty booth operators.

(13) Tattoo parlor in accordance with the regulatory provisions of sections 30-11 and 30-204 and table 30-202.A of the Fontana Development Code.

(14) Any other service.

Taxicab vehicles for hire. A tax based upon tax rate schedule E, plus $10.00 per vehicle, shall be paid for taxicabs or vehicles for hire. Refer to chapter 29.

Vending machines or devices.

Machines not otherwise licensed under this section, maintained together and in conjunction with a business paying a license tax based upon a gross receipts schedule may be operated without payment of a coin machine license tax, provided that the ownership of the machine is identical to the business ownership, and that the annual machine receipts are included in the annual gross receipts derived from the entire business activity. No license under this section shall be required for the maintenance or operation of machines dispensing sanitary hygienic articles or drinking cups, towels or medicines, which machines are entirely owned and supplied by the owner or operator of the premises where installed and maintained solely for the convenience of employees, visitors and customers and not for profit to him or any other person.

Warehouses/distribution facilities. Businesses consisting mainly of warehousing and/or distribution facilities, and not otherwise specifically licensed by any other section of this article, shall pay a tax based upon one of the following alternate methods:

Tax rate schedule B; or

$0.075 per square foot of the gross square footage of the warehouse/distribution facility.

Each business shall make a binding irrevocable election as to which of the foregoing calculation methods that that business wishes to employ for the period for which the tax is being paid, as follows:

(1) For all new businesses filing an application for a first license as provided in section 15-39(a) of this article, the applicant shall make such irrevocable election concurrently with the applicant's submission to the collector of the new license described in section 15-39(a)(1) of this article.

(2) For all businesses seeking a renewal or transfer of an existing business license pursuant to section 15-39(b) or (e) of this article, the business shall make such irrevocable election concurrently with the business' submission to the collector of the renewal or transfer application described in subparagraphs (b) and (e) of section 15-39 of this article, as applicable.

If the business fails to make an election as provided above, then (i) as to new license applications, the applicant will be deemed to have selected tax rate schedule B, and, (ii) as to renewals or transfers of existing licenses, the business will be deemed to have elected the method in effect for that business in the immediately preceding period. Once made or deemed to have been made, the election shall be irrevocable and binding for the period for which the tax is paid, and may only be changed at the time of a subsequent renewal or transfer of the license.

The selected method of computing the business tax shall be applied prospectively and only for the period for which the tax is being paid. Nothing herein shall be deemed to entitle any business to a total or partial credit, offset or refund for any tax paid for any period prior to the time that each such election is made.

Wholesale establishments. Businesses consisting mainly of selling at wholesale and not otherwise specifically licensed under this article shall pay a tax based upon tax rate schedule B.

(Code 1968, § 13-17; Ord. No. 1037, § 3(13-17), 11-19-91; Ord. No. 1086, § 17, 8-17-93; Ord. No. 1211, § 1, 1-21-97; Ord. No. 1332, § 2, 9-19-00; Ord. No. 1391, § 1, 1-21-03; Ord. No. 1538, § 3, 2-13-07)

Cross reference— License fee for dancehalls, § 15-108; license fee for operation of coin-operated game machines, § 15-137; license fee for pool halls, § 15-190; license fee for fortunetelling businesses, § 15-413; license fee for massage parlors, § 15-568; license fee for sale of fireworks, § 15-634; license fee for peddlers, § 15-708; license fee for solicitors and canvassers, § 15-773; permit fee for private patrol and detective agencies, § 22-89; license fee for alarm businesses, § 22-156.

(a) In any case where a licensee or an applicant for license believes that his individual business is not assigned to the proper classification under this article because of circumstances peculiar to it, as distinguished from other businesses of the same kind, he 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 shall assign the classification shown to be proper on the basis of such investigation. The proper classification is that classification which, in the opinion of the collector, most nearly fits the applicant's individual business. The reclassification shall not be retroactive, but shall apply at the time of the next regularly ensuing calculation of the applicant's tax. No business shall be reclassified more than once per year.

(b) The collector shall notify the applicant of the action taken on the application for reclassification. Such notice shall be given by serving it personally or by depositing it in the United States post office in the city, postage prepaid, addressed to the applicant at his last known address. Such applicant may, within 15 days after the mailing or serving of such notice, make a written request to the collector for a hearing on his application for reclassification. If such request is made within the time prescribed, the collector shall immediately inform the city clerk who shall give the applicant at least ten days' notice of the time and place of the hearing in the manner prescribed in this subsection for serving notice of the action taken on the application for reclassification. The council shall consider all evidence produced, and its findings thereon shall be final. Written notice of such findings shall be served upon the applicant in the manner prescribed in this subsection for service of notice of the action taken on the application for reclassification.

(Code 1968, § 13-17; Ord. No. 1037, § 3(13-17), 11-19-91)

(a) For failure to pay a license tax under this article when due, the collector shall add a penalty of 20 percent of such license tax on the 31st day following the expiration date of license and an additional 20 percent on the first day of each month thereafter, provided that the amount of such penalty to be added shall in no event exceed 100 percent of the amount of the license tax due. The penalty for a new business will be assessed in a like manner beginning with the first day of the month following the 31st day after the business commenced to operate for the first time and on the first day of each month thereafter.

(b) No license sticker, tag, plate or symbol shall be issued nor one that has been revoked reinstated or reissued, to any person, who at the time of applying therefor, is indebted to the city for any license taxes, unless such person, with the consent of the license collector, enters into a written agreement to pay the license tax in installments, which shall include six percent simple interest. In the agreement so entered into, such person shall acknowledge the obligation owed to the city and agree that, in the event of failure to make timely payment of any installment, the whole amount unpaid shall become immediately due and payable and that the current license shall be revocable by the collector upon 30 days' notice. If legal action is brought by the city to enforce collection of any amount included in the agreement, such person shall pay all costs of suit incurred by the city or its assignee, including a reasonable attorney's fee. The execution of such an agreement shall not prevent accrual of penalties or interest on unpaid balances.

(Code 1968, § 13-15; Ord. No. 1037, § 3(13-15), 11-19-91)

No refund of an overpayment of taxes imposed by this article shall be allowed, in whole or in part, unless a claim for refund is filed with the collector within a period of one year from the date that the overpayment was made. All claims for refund must be presented on such forms as the collector may prescribe and must be accompanied by a statement, signed under penalty of perjury by an official or owner of the business, setting forth the basis of the claim of overpayment and including all supporting documents substantiating the amount of the claimed overpayment. If the collector believes additional documentation is necessary in order to allow the collector to determine whether a refund is due, the collector shall notify the person signing the refund form that such additional documentation is required and that person shall provide such documentation within ten days (or such longer period as the collector may allow) following the collector's written request. The claim for refund shall be deemed complete only when the collector has received a properly executed claim form and supporting documentation, including any additional information as the collector may request pursuant to the immediately preceding sentence. Failure to provide any requested additional documentation within the required time shall be sufficient grounds in itself for the collector to deny the claim for refund.

The collector shall have a period of 30 days following the date the claim is deemed complete as provided in the preceding paragraph to determine whether the requested refund should be made, in whole or in part. The amount of the refund, if any, may not exceed the amount of overpayment, ad determined by the collector. The decision of the collector as to whether a refund is due, and the amount of such refund, if any, shall be final and there shall be not right of appeal to the city council.

The failure of any person or entity seeking a refund of taxes imposed by this article to strictly follow the requirements of this section with respect to such refund, including, without limitation, the filing of the required claim and delivery of all required information within the times required by this section, shall be deemed to have failed to exhaust his/her/its administrative remedies and shall be deemed to have waived any right to such refund.

(Code 1968, § 13-16; Ord. No. 1037, § 3(13-16), 11-19-91; Ord. No. 1212, § 1, 3-18-97)

(a) A separate license must be obtained under this article for each branch establishment or location of the business transacted and carried on and for each separate type or class of business at the same location. Each 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 that warehouses and distributing plants used in connection with or incidental to a business license under the provisions of this article shall not be deemed to be a separate type or class of business or branch establishment, and provided no sales or show room is established at the warehouse or distributing plant.

(b) As to a separate type or class of business at the same location, the business may elect to combine gross receipts of each separate type or class of business and pay on the highest classification tax rate schedule.

(Code 1968, § 13-5; Ord. No. 1037, § 3(13-5), 11-19-91)

When any person shall by use of signs, circulars, cards, telephone books, newspapers or other means, advertise, hold out or represent that he is in business in the city; deliver, distribute, supply, manufacture, sell at retail or wholesale, lease, rent, provide a service or generate revenue; or when any person holds an active business license or permit issued by a governmental agency indicating that he is in business in the city, and such person fails to deny by sworn statement given to the collector that he is not conducting a business in the city, after being requested to do so by the collector, then these facts shall be considered prima facie evidence that he is conducting a business in the city and is liable to pay a business license tax.

(Code 1968, § 13-6; Ord. No. 1037, § 3(13-6), 11-19-91)

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

(Code 1968, § 13-18; Ord. No. 1037, § 3(13-18), 11-19-91)

No person shall operate and no license shall be issued for any of the following businesses until a permit has first been obtained therefor, upon application in writing for such permit pursuant to this article. Such businesses are as follows:

(1) Antique dealer (secondhand store or dealers).

(2) Automobile and truck dismantling or disassembly, or selling of dismantled parts.

(3) Auto wrecking.

(4) Boxing.

(5) Carnivals.

(6) Circuses.

(7) Commercial dumps.

(8) Dancehalls and dance clubs.

(9) Exhibitions.

(10) Games, including, without limitation, owning, operating or managing a cyber business as the term "cyber cafe" is defined in section 30-11 of this Code.

(11) Health resorts.

(12) Judo and karate clubs.

(13) Junk dealer.

(14) Junkyard.

(15) Live entertainment at public places. For purposes of this subsection, the term "live entertainment" shall not include entertainment provided by the use of a jukebox, or any entertainment provided by the use of a radio, music recording machine or jukebox, or any entertainment provided under the supervision of school authorities, the city, or any nonprofit organization or service club. However, it shall include any presentation or activity of any nature which is designed or intended to divert, amuse or attract the attention of persons observing such presentation or activity, including any type of presentation, but not limited to any type of presentation in which live entertainers or performers appear before an audience of any number of persons. The mere presence of any female employee in such public place, unclothed or in such attire, costume or clothing as to expose to the public view any portion of either breast at or below the areola thereof or of any private part of any such employee, or the permitting or allowing of any other female present on the premises to participate in any such public place, unclothed or in such attire, costume or clothing, shall constitute live entertainment.

(16) Pawnbrokers, secondhand stores or dealers.

a. The terms "pawnbroker," "secondhand store or dealer," and "business machine dealer" are defined, for purposes of any ordinance of the city, as indicated in Financial Code § 21000, and in Business and Professions Code § 21626.

b. Any person operating in such capacity as described in this subsection within the city shall report all identifiable secondhand tangible personal property which he has purchased, taken in trade, taken in pawn, taken in for repair, accepted for sale on consignment, or accepted for auctioning, to the chief of police no later than 12:00 noon of the day following the acquisition of such property. Reports shall be made on a form approved by the police department and shall consist of no less than an original and two copies. The original and duplicate shall be submitted to the police department in accordance with this subsection. The triplicate copy shall be retained by the secondhand dealer in his place of business for a period of three years and shall be made available for inspection by any law enforcement officer.

c. Any person as described in this subsection shall bear all costs connected with the publication of the forms prescribed by the police department. Such person shall have the right to seek his own publisher of such form.

d. Each person or business within the city, subject to this subsection, shall be issued a secondhand dealer number by the chief of police, or his designee, on or after the effective date of the ordinance codified in this article and at such time as a city business license is issued for such a business. A record of such number shall be maintained at the police department, and each number issued to a particular secondhand dealer shall be imprinted upon that dealer's forms which are submitted to the police department. A record of each number issued shall also be reported by the police department to the state bureau of identification, special services division, property identification unit.

e. The provisions of this subsection shall not apply to personal property designated in Business and Professions Code § 21629(a)—(f).

f. It shall be the responsibility of the police department, at such time as the secondhand dealer identification number is issued, to provide to the dealer copies of appropriate law relating to the subject of secondhand dealership.

(17) Shows.

(18) Solicitors by telephone or door to door agents.

(19) Teen centers for youth.

(20) Used motor vehicle or used trailer business separate from the operation of a new motor vehicle or trailer business.

(Code 1968, § 13-10; Ord. No. 1037, § 3(13-10), 11-19-91; Ord. No. 1086, § 18, 8-17-93; Ord. No. 1396, § 2, 3-4-03)

Cross reference— Permit for operation of coin-operated game machines, § 15-156 et seq.; pool room permit, § 15-211 et seq.; permit for carnivals and similar amusements, § 15-351 et seq.; permit for fortunetelling business, § 15-411 et seq.; permit for closing-out sales, § 15-501 et seq.; massagist's permit, § 15-566 et seq.; permit for wholesale fireworks dealers, § 15-637; permit for private patrols and detective agencies, § 22-86 et seq.; permits for operators of vehicles for hire, § 29-71 et seq.

Editor's note— Ord. No. 1789, § 2, adopted February 12, 2019, repealed § 15-51, which pertained to certain businesses prohibited and derived from Ord. No. 1332, adopted September 19, 2000.