Earlier editions: 2026-09
Title 4 — COMPREHENSIVE FEE SCHEDULES, FINES AND TAXES
Grand Terrace Municipal Code Ch. 4.08 Business License Tax
Grand Terrace Municipal Code · 2026-10 edition · updated 2026-10-04 · Grand Terrace
Cite as: Grand Terrace Municipal Code Chapter 4.08 · Text as of 2026-10-04
4.08.010 - General.¶
A. Any person, firm or corporation conducting or carrying on business within the City shall be charged a business license tax based upon the following schedule.
B. Gross Receipts Tax Schedule. Each person conducting or carrying on a fixed business location located in the City shall pay a business license tax based upon their annual gross receipts as follows:
| Business License Tax | Gross Receipts |
|---|---|
| $30.00 flat rate | Under $49,999 |
| 50.00 flat rate | $50,000 to $ 99,999 |
| 70.00 flat rate | 100,000 to 149,999 |
| 120.00 flat rate | 150,000 to 199,999 |
| 170.00 flat rate | 200,000 to 299,999 |
| 220.00 flat rate | 300,000 to 499,999 |
| 270.00 flat rate | 500,000 to 699,999 |
| 320.00 flat rate | 700,000 to 999,999 |
$320.00 plus $0.25 per $1,000 of gross receipts over $1,000,000 to a maximum of $1,200.
(Ord. 145 § 1(part), 1993: Ord. 112 § 2(Exhibit A Item 1(part)), 1989)
4.08.020 - Rentals.¶
Each person who owns multiple residential units (two or more) or property or improvements within the City who receives any rental income therefrom, however such income is designated or collected, shall, for the purpose of paying a business license tax, have all such income taxed under the gross receipts provisions as if such person were conducting or carrying on business at a fixed location within the City. Rental income shall include the value of the compensation or return for the use of real property or improvements thereon.
(Ord. 145 § 1(part), 1993: Ord. 112 § 2(Exhibit A Item 1(part)), 1989)
4.08.030 - Flat rate tax schedule.¶
Each person carrying on or conducting any business within the City and not having been specifically taxed under any other chapter of this Title shall pay a business license tax levied at the flat rate set forth as follows:
| Type of Business | Fee |
|---|---|
| Auctioneer | $25.00 per day |
| Outdoor festival, carnival, circus | 150.00 per day |
| Itinerant food concessions (Fairs, circuses, special events and traveling shows) Per concession, per location | 20.00 per event |
| Contractor, state licensed General and engineering | 150.00 annually |
| All other | 80.00 annually |
| Dancing (Public, without charge) | 25.00 per quarter |
| Dancing (Public for profit) | 10.00 per day or 35.00 per quarter |
| Delivery by vehicle | 35.00 annually per vehicle |
| Handbill distributor | 20.00 per day |
| Peddler/ |
40.00 per quarter |
| Professional, outside (e.g., engineer, physician, surveyor) | 80.00 annually |
| Real estate broker | 50.00 annually |
| Security services | 80.00 annually |
| Service company (e.g., landscape, pool service) | 50.00 annually |
| Swap meet | 80.00 annually |
| Transportation, passenger | 50.00 annually |
| Business office | 50.00 annually |
| Billboard | 1,500.00 per side, annually |
| Any other | 50.00 annually |
(Ord. 145 § 1(part), 1993: Ord. 112 § 2(Exhibit A Item 1(part)), 1989)
4.08.040 - Penalty.¶
Failure to pay a business license tax when due shall result in a penalty of ten percent of the license tax on the last day of each month after the due date. The amount of the penalty shall not exceed 50 percent of the amount of the license tax due.
(Ord. 145 § 1(part), 1993: Ord. 112 § 2(Exhibit A Item 1(part)), 1989)
4.08.050 - Exemptions.¶
Each business which has annual gross receipts of less than $1,000.00 shall not be required to pay a business license tax.
(Ord. 145 § 1(part), 1993: Ord. 112 § 2(Exhibit A Item 1(part)), 1989)
4.08.060 - Duplicate license fees set by resolution.¶
Each person seeking a duplicate of a previously issued license shall pay a duplicate license fee as set by resolution of the City Council.
(Ord. No. 330, § 2, 5-12-2020; Ord. 145 § 1(part), 1993: Ord. 112 § 2(Exhibit A Item 1(part)), 1989)
4.08.070 - Amended licenses.¶
Each person seeking to have their business license amended to conduct business at a new location shall pay a fee set by resolution of the City Council.
(Ord. No. 330, § 3, 5-12-2020; Ord. 145 § 1(part), 1993: Ord. 112 § 2(Exhibit A Item 1(part)), 1989)
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