Irwindale Municipal Code Ch. 5.08 License Fees and Taxes

Footnotes:

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* Prior ordinance history: Prior code Sections 6250 through 6252.41, 6253, 6255 and 6257, and Ordinances 91, 98, 112, 270, 274, 285, 293, 296, 306, 312, 325, 330, 334, 352 and 357.

The fee for any license required by Chapter 5.04 shall be that set forth in this chapter for the particular business involved. The fee and the duration of the license shall be annual.

(Ord. 379 § 1 (Exh. A), 1985).

Any business not specifically enumerated in this chapter for which the city has a legal right to impose a license fee shall pay an annual license fee of one hundred fifty dollars per year.

(Ord. 379 § 1 (Exh. A), 1985).

The businesses, professions, trades and/or occupations enumerated in Sections 5.08.040 through 5.08.460, because of their nature and circumstances, shall have a different license fee than that set forth in Section 5.08.020, which shall be in the amount set forth after each business, trade, profession or occupation.

(Ord. 379 § 1 (Exh. A), 1985).

"Advertising by billboards" includes every person erecting, installing, maintaining billboards or operating any other advertising sign, sign device, design or statuary erected to attract the attention of the public and visible from any street or other public place; provided, however, that advertising by billboards shall not include signs affixed to the building or on the directional signs, which sign or signs refer only to such licensed business, or to "for sale" or "for rent" signs on real estate.

(Ord. 379 § 1 (Exh. A), 1985).

"Advertising by distributing handbills" includes every person operating the business of distributing handbills, samples, dodgers, circulars, booklets, or other notices of advertisements. No additional fee shall be required for employees or agents of such licensee; provided, said employees or agents carry upon their persons at all times while engaged in the business an identification card furnished by the licensee endorsed by the city clerk. The license fee for advertising by distributing handbills shall be as follows:

(City clerk permit required: Section 5.12.100(K)).

(Ord. 379 § 1 (Exh. A), 1985).

"Advertising by posting" includes every person operating the business of advertising by posting, sticking, tacking, affixing or painting bills, or signs to or upon posts, fences, buildings or other structures, except billboards or advertising signboards; provided, that nothing in this section shall be construed to affect or apply to any person who shall be liable for and who shall pay a license under any provisions of Chapters 5.04 through 5.16 and who shall post, stick, tack, affix upon or erect any such signs on the premises or building occupied and used in the business of said person, and which sign advertises the goods of the business of the said person only. The license fee for advertising by posting shall be as follows:

(City clerk permit required: Section 5.12.100(L)).

(Ord. 379 § 1 (Exh. A), 1985).

"Advertising by searchlight" includes carrying on the business of advertising by means of a searchlight, stereoscope, biograph, moving picture or any similar device; provided, that nothing contained in this section shall be construed to affect or apply to any person who shall be liable for and shall pay the license under any provisions of Chapters 5.04 through 5.16 and who shall use a stereotype, biograph or moving picture or any similar device for the purpose of advertising goods, wares or merchandise of the business of said person only. The license fee for advertising by searchlight shall be as follows:

(City clerk permit required: Section 5.12.100(M)).

(Ord. 379 § 1 (Exh. A), 1985).

"Advertising by sound truck" includes every person operating the business of advertising by means of any vehicle containing amplifiers, phonograph, loudspeaker, microphone, broadcasting radio, or a device for public address, or carrying advertising signs and which is used for announcing or advertising upon the public streets or public grounds in the city. The license for advertising by sound truck shall be as follows, per truck:

(City clerk permit required: Section 5.12.100(R)).

(Ord. 379 § 1 (Exh. A), 1985).

(Ord. No. 665, § 2, 1-23-13)

"Amusement rides" generally but not specifically, include miniature train, automobile, airplane and boat rides, merry-go-round, or other amusement rides. Such rides must be first approved by building and safety department. The license fee for amusement rides shall be as follows, per machine:

(Ord. 379 § 1 (Exh. A), 1985).

"Auction establishment" is a fixed place of business where any goods, wares or merchandise are sold or offered for sale or trade by public outcry or auction. The license fee for auctioneers of livestock shall be as follows per auction or auction establishment:

(City clerk permit required: Section 5.12.100(W)).

(Ord. 379 § 1 (Exh. A), 1985).

(Ord. No. 665, § 2, 1-23-13)

"Auction establishment" means a fixed place of business where any goods, wares or merchandise are sold or offered for sale or trade by public outcry or auction. The license fee for auctioneers of real property and personal property other than livestock shall be as follows, per auctioneer or auction establishment:

(City clerk permit required: Section 5.12.100(W)).

(Ord. 379 § 1 (Exh. A), 1985).

(Ord. No. 665, § 2, 1-23-13)

Every person who operates a business automobile towing service shall pay an annual business license fee of:

(Ord. 379 § 1 (Exh. A), 1985).

Every auto wrecker who sells used cars as incidental to an auto wrecking business and who meets the requirements of Chapters 5.04 through 5.16 in respect to an auto wrecking business shall receive a credit to this license fee any fee immediately paid in connection with any other portion of this auto wrecking business. The license fee for auto wreckers shall be as follows:

(Ord. 379 § 1 (Exh. A), 1985).

"Bankrupt stock, bankrupt sales, fire or closing out sales business" includes every person engaged in the business of selling any goods, advertised or designated as sheriff's, assignee's, creditor's, bankrupt's, consignee's, trustee's, receiver's, closing out or closing business, or special sale of damaged goods, damaged by fire, water or otherwise;

Provided, however, that this section shall not apply to the sale of goods which are actually in good faith in the possession of the sheriff or trustee in bankruptcy, or in the possession of any court of the state or of the United States, or to the sale of goods belonging to an established business paying a license, which have been damaged within the city and which are being disposed of in good faith by the person engaged in said business to close out the same;

Except, that such sales provided in this section shall be certified to by the city clerk that such sale is a bona fide sale held by an established license to conduct such business in the city; and, provided further, that any inventory of merchandise to be sold at such a sale shall be furnished by the licensee to the city clerk and the sheriff; and, provided further, that permission to hold such sale shall not include the right to increase the stock of merchandise or inventory after the sale has been publicly advertised.

The license fee for bankrupt stock, bankrupt sales, fire or closing out sales business shall be as follows:

(Ord. 379 § 1 (Exh. A), 1985).

(Ord. No. 665, § 2, 1-23-13)

"Public billiard rooms" or "halls" or "poolrooms" or "poolhalls" or any place open to the public where billiards, bagatelle or pool is played, or in which any billiard, bagatelle or pool table is kept and persons are permitted to play or do play thereon, whether any compensation or reward is charged for the use of such table or not. The license fee for billiard or pool halls shall be as follows:

(Ord. 379 § 1 (Exh. A), 1985).

Every person conducting an apartment house as defined in Section 15003 of the Health and Safety Code of the state, a hotel as defined in Section 15020 of the Health and Safety Code of the state, a boardinghouse, a bungalow court, or any other building or group of continuous buildings housing five or more families shall pay a license fee as follows:

(Ord. 379 § 1 (Exh. A), 1985).

The license fee for bowling alleys, table tennis and shuffleboard shall be as follows:

(Ord. 379 § 1 (Exh. A), 1985).

"Circus" includes any tent or canvas enclosure wherein exhibited any feats or horsemanship, trained animals, clowns, acrobats or trapeze performances and such other form of skill or amusements as are commonly given in rings and combinations of entertainments. The license fee for circuses shall be as follows:

(Ord. 379 § 1 (Exh. A), 1985).

(Ord. No. 665, § 2, 1-23-13)

"Circus sideshow" shall include any sideshow affiliated with a circus where a separate admission is charged. The license fee for circus sideshow shall be as follows:

(Ord. 379 § 1 (Exh. A), 1985).

The license for each circus procession or parade shall be as follows per day:

(Ord. 379 § 1 (Exh. A), 1985).

The license fee for each collection agency shall be as follows:

(Ord. 379 § 1 (Exh. A), 1985).

A. "Concessionaire" means every person who rents, leases or otherwise occupies floor space for a concession or concessions, in a place where a business, profession or trade is conducted within the city, and where the concession is conducted for the purpose of conducting a business, profession or trade by the concessionaire and where the concessionaire pays for the space occupied on a cash rental, commission basis or otherwise.

B. Each concessionaire coming within the definition set forth in subsection A of this section who operates his concessions at a place of business where the occupant therein pays a business license pursuant to other sections of Chapters 5.04 through 5.16 shall pay a fee of:

In such a case, the fee of the business in which the concession is operated shall be computed without taking into consideration the concessionaire or his employees.

(Ord. 379 § 1 (Exh. A), 1985).

"Contractor" means a person who, for a fixed sum, price, fee, percentage, or other compensation other than wages, undertakes with another for the construction, alteration, repair, addition to, or improvement of any building or other structure, project, development, or improvement, other than to personality, or any part thereof, provided, that the term contractor as used in Chapters 5.04 through 5.16 includes subcontractor, but does not include anyone who merely furnished materials or supplies without fabricating the same into, or consuming the same in the performance of the work of the contractors as defined in this section. The license fee for contractors shall be as set out in Sections 5.08.221 and 5.08.222.

(Ord. 379 § 1 (Exh. A), 1985).

Each general contractor or builder shall pay a license fee of:

(Ord. 379 § 1 (Exh. A), 1985).

Each electrical, plaster, plumbing, heating, ventilating, housemoving and contractor of a classified specialty not otherwise provided for in this section shall pay a license fee of:

The provisions of Sections 5.08.221 and 5.08.222 shall not require the payment of a license fee by an "owner-builder" as defined in Chapters 5.04 through 5.16; provided, however, that any person who constructs more than one building (other than auxiliary, accessory, or utility structures) on a real property owned by him within any one year period shall pay the license fee required of general contractors and builders.

(Ord. 379 § 1 (Exh. A), 1985).

The license fee for dancehalls shall be as follows, per single dance:

(Conditional use permit required: Section 17.80.030(H)).

(Ord. 452 § 1(part), 1991; Ord. 379 § 1 (Exh. A), 1985).

(Ord. No. 665, § 2, 1-23-13)

The license fee for deliveries by vehicle, of goods, liquids, materials, including edibles and all other types of retail dealers, including pickup and delivery where no fixed place of business within the city, shall be:

(Ord. 379 § 1 (Exh. A), 1985).

The license fee for retail or wholesale delivery of groceries by traveling grocery store or bus shall be:

(Ord. 379 § 1 (Exh. A), 1985).

"Entertainment" or "amusement" includes, among others, all sporting contests, athletic events, automobile and animal races, including exhibitions, concerts, lectures, bowling, golf, swimming and bathing, sideshows, amusement parks, and other forms of recreation therein, and any other form of diversion, sport, pastime, or recreation not specifically covered by any other section in this chapter. The license fee for an entertainment or amusement shall be as follows, plus one percent of gross receipts.

(Conditional use permit required: Section 17.80.030(H)).

(Ord. 452 § 1(part), 1991; Ord. 379 § 1 (Exh. A), 1985).

"Fertilizer processor" means any person engaged in the treatment or processing of fertilizer, manure, or excrement for the purpose of sale thereof. The license fee for fertilizer processors shall be as follows:

(Ord. 379 § 1 (Exh. A), 1985).

Each person who operates a place for the feeding of over twenty hogs shall first obtain a license and pay an annual license fee of:

(City council permit required: Section 5.08.100(N)).

(Ord. 379 § 1 (Exh. A), 1985).

"House number painter" as used in Chapters 5.04 through 5.16 means any individual, firm or corporation or organization engaged in this activity of painting upon public curbs, streets, roadways, sidewalks or other public property, house numbers, or house addresses or other printed or painted material. The license fee for house number painters shall be as follows, per person:

(Ord. 379 § 1 (Exh. A), 1985).

(Ord. No. 665, § 2, 1-23-13)

"Itinerant shows" means any place wherein theatrical performances, acrobatic feats, singing or dancing is presented, not including regularly licensed theaters. The license fee for itinerant shows shall be as follows:

(Ord. 379 § 1 (Exh. A), 1985).

The license fee for each liquor store shall be as follows:

(Ord. 379 § 1 (Exh. A), 1985).

"Car dealer" means any person engaging in, conducting, managing, or carrying on the business of buying, selling or offering for sale, consigning to be sold, or otherwise dealing in motor vehicles as the term "motor vehicles" is defined in the State Vehicle Code. The license fee for new and used car dealers shall be as follows:

(City clerk permit required: Section 5.12.100(F)).

(Ord. 379 § 1 (Exh. A), 1985).

"Patrol system" includes any private service or private system which purports to furnish or does furnish to members or subscribers any watchman or guard, either uniformed or otherwise, to patrol any part of the city or to guard or watch any property, including guarding against theft, fire, or both, or to perform any service usually and customarily performed by the sheriff in his capacity as a peace officer. It does not include the guarding of property of a single owner while such property is not open to the public by one or more individuals whose entire salary or wage is paid service or any nature performed by an employee whose main or principal duty is not that of guarding or protecting property. The license fee for patrol systems shall be as follows:

(Ord. 379 § 1 (Exh. A), 1985).

(Ord. No. 665, § 2, 1-23-13)

A patrolman is an individual engaged in the act of guarding property as the owner, member, or employee or a patrol system. The license fee for patrolman shall be as follows:

(Ord. 379 § l(Exh. A), 1985).

A. Every person peddling, selling or delivering liquids or edibles for human consumption from packs, baskets, handcarts, wagons or other vehicles retail from door to door, except persons selling or delivering or both, to retail establishments for resale, agricultural products raised by them, shall pay a license fee as follows:

B. Due to traffic congestion, hazard and protection of the public health, safety and welfare (and except as provided in Section 10.28.110 of the code), it shall be unlawful for any peddler or itinerant vendor to sell or offer for sale or disperse any food, beverage or merchandize upon any public street, sidewalk or parkway within the city.

It shall further be unlawful for any such vendor or itinerant vendor to enter upon any private property (other than his own) to sell or offer for sale any food, beverage or merchandise at any time:

1. Without the consent of the owner; or

2. For a period of time in excess of thirty minutes.

(Ord. 409 § 1, 1986; Ord. 379 § 1 (Exh. A), 1985).

A. Every hawker, itinerant peddler or itinerant vendor and every person not covered by subsection A of this section who is engaged in the business of peddling, selling or delivery of goods, wares or merchandise of any kind, either retail or wholesale, except persons delivering to retail or wholesale establishments for resale and who deliver the goods, wares or merchandise at the time of sale thereof, shall procure a license and pay a fee for each establishment of:

B. This section, insofar as it applies to veterans, shall comply with the provisions of Sections 16001 through 16001.5 of the Business and Professions Code.

C. Peddlers coming within the provisions of this section shall not be deemed solicitors and shall not be required to have a permit. Peddlers come within the provisions of this section if they deliver the goods, wares or merchandise at the time of making the sale. The time of sale is defined as the time when money is paid in full for the purchase of said goods or an agreement is signed covering the payment of the goods.

D. Due to traffic congestion, hazard and protection of the public health, safety and welfare (and except as provided in Section 10.28.110 of the code), it shall be unlawful for any peddler or itinerant vendor to sell or offer for sale or disperse any food, beverage or merchandise upon any public street, sidewalk or parkway within the city.

It shall further be unlawful for any such vendor or itinerant vendor to enter upon any private property other than his own to sell or offer for sale any food, beverage or merchandise at any time:

1. Without the consent of the owner; or

2. For a period of time in excess of thirty minutes.

(Ord. 409 § 2, 1986; Ord. 379 § 1 (Exh. A), 1985).

Rubbish, waste or garbage collection and transportation not otherwise governed by a franchise contract granted by the city, shall pay a license fee of: $151.00 (City clerk permit required: Section 5.12.100(T)).

(Ord. 379 § 1 (Exh. A), 1985).

The license fee for pawnbrokers shall be as follows:

(City Clerk permit required: Section 5.12.100(S)).

(Ord. 379 § 1 (Exh. A), 1985).

A license to operate a filling station, as described in Section 17.80.030(X), shall not be issued to any person or entity whose application is filed after the effective date of the ordinance codified in this section, until that person or entity has caused a public restroom to be installed in the filling station for use by its customers. The license fee for each service station shall be as follows:

(Ord. 416 § 1, 1987; Ord. 379 § 1 (Exh. A), 1985).

A "secondhand dealer" means a person, other than a used car dealer or dealers who deal in secondhand books and magazines, engaged in conducting, managing, or carrying on the business of buying, selling or otherwise dealing in secondhand goods, wares and merchandise, but does not include the person except such as received by such person as payment or part payment for new articles sold by him. The license fee for secondhand dealers, except car dealers, shall be as follows:

(City clerk permit required: Section 5.12.100(G)).

(Ord. 379 § 1 (Exh. A), 1985).

A "junk dealer" means a person not an auto wrecker, and other than a licensed jeweler, engaged in conducting, managing or carrying on the business within the city of buying, selling or otherwise dealing in either the wholesale or retail of any old magazines, sacks, bottles, cans, papers, metals, including gold and mercury, or other articles commonly known as junk, the license fee shall be as follows:

(City clerk permit required: Section 5.12.100(H)).

(Ord. 379 § 1 (Exh. A), 1985).

A "junk collector" means a person engaged in the business within the city of going from house to house, or place to place, gathering, collecting, buying, selling or otherwise dealing in any old rags, casks, bottles, cans, papers, metals, furniture, appliances or other articles commonly known as junk. Fee per vehicle:

(City clerk permit required: Section 5.12.100(H)).

(Ord. 379 § 1 (Exh. A), 1985).

"Soliciting" includes any person, firm or corporation engaged in the business of going from house to house, or place to place, other than commercial business houses, or at, on, or along the public streets, sidewalks, or public places, selling or taking orders for, or offering to sell or take orders for goods or for services to be performed in the future, or a thing of value to be delivered in the future, or performing services which require further development, consummation, or completion elsewhere than at the place where performed.

A. For each person selling or taking orders for, or offering to sell or take orders to goods for services to be performed in the future, or for things of value to be delivered in the future, or performing services which require future delivery, consummation or completion elsewhere than at the place where performed, such person, firm or corporation shall pay a license fee for the person soliciting, as follows, per solicitor:

Where said person or the person, firm or corporation for whom such person solicits said goods or services, has a fixed place of business within the city, such person, firm or corporation applying for a solicitor's license shall receive credit for each dollar said person, firm or corporation is required to pay as a license fee to the city under any other section of Chapters 5.04 through 5.16; said credits may be distributed to more than one solicitor working for such person, firm or corporation but in no case shall exceed the total dollars fee in any other provision of Chapters 5.04 through 5.16.

B. Charitable Solicitations. The provisions of this section shall not apply to charitable solicitations if the following provisions are followed:

1. Before any charitable solicitations are made in the city, the solicitor must file an application with the city clerk stating his name, and address, the name of the organization for which he will solicit, letters of authority from such charitable organization authorizing such charitable solicitation and other evidence as required by the city clerk.

2. Upon the completion of such solicitation, the solicitor shall file a complete, notarized report of the amount of money collected and the final disbursements of the funds.

(City clerk permit required: Section 5.12.100(E)).

(Ord. 379 § 1 (Exh. A), 1985).

"Swap meet" means the act or practice of carrying on, at a specified location or premises, and whether on one or more lots, the exchange, barter, sale, trade or purchase of personal property by or among persons not otherwise licensed to do business within the city. The license fee for operators of swap meets shall be a follows:

An annual fee calculated pursuant to the adjusted gross receipts sliding scale (see Sections 5.08.470 and 5.08.490) plus $5.00 per month per space available for rent or use, whether or not actually rented or used.

(Ord. 472 § 1, 1993: Ord. 379 § 1 (Exh. A), 1985).

Each taxicab operator shall procure and pay an annual license fee per year of:

(Ord. 379 § 1 (Exh. A), 1985).

Each taxicab driver who drives a taxicab for which a taxicab operator's license or auxiliary license is required or has been issued shall pay a license fee as follows:

(Ord. 379 § 1 (Ext. A), 1985).

(Ord. No. 665, § 2, 1-23-13)

"Theaters" include a moving picture theater or drive-in theater where moving or motion picture, legitimate theater or vaudeville shows are exhibited, and a fee is charged, collected or received. For the purpose of licensing drive-in theaters, seating capacity shall be calculated on the basis of 2.5 seats per automobile space provided in the theater. The license fee for theaters shall be as follows:

(Ord. 379 § 1 (Exh. A), 1985).

Each operator of a truck rental business, car rental business and business of renting trailers, cement mixers, welding, or power saws shall procure and pay a license fee of:

(Ord. 379 § 1 (Exh. A), 1985).

A. Definitions. Amusement vending machines includes each board, set of numbers, alleys, wheel or any individual device whereby a player manipulates the game, device, machine or other instrument, and each thereof shall be deemed a separate device, machine or instrument requiring an additional license fee.

B. Coin-operated machines includes all other machines or devices operated by inserting therein a coin or coins.

C. License fee for coin operated amusement vending machines such as video games and or games of skill, per machine, shall be:

(City clerk permit required: Section 5.12.100 (U)).

(Ord. 379 § 1 (Exh. A), 1985).

Merchandise vending machines includes each machine device or vending device operated by coins from which goods, wares or merchandise, edibles and liquids, whether bottled or otherwise, are sold or delivered or dispensed. The license fee for merchandise vending machines per machine, shall be:

(City clerk permit required: Section 5.12.100(U)).

Notwithstanding the above, (Sections 5.08.420 and 5.08.421), any individual or firm whose business is limited exclusively to renting, leasing or operating entire gross receipts which are directly attributable to the business activities conducted within the city, and no minimum license fee shall be imposed upon any business location, nor shall such license fee be measured by the number of business locations or machines of the taxpayer within the city. The city council shall by resolution set the rate by which this license fee shall be measured.

(Ord. 379 § 1 (Exh. A), 1985).

Notwithstanding any provision of this code, or any conditions of approval imposed upon any permit heretofore issued to the contrary, whenever this code requires the payment of a business license tax by the owner and/or operator of a public dump, based upon gross receipts, such owner and/or operator shall establish and collect a uniform charge to all persons who deposit materials in such dump; the said tax shall be based, and paid to the city, without offset, upon the gross receipts realized from such charges. (.63¢)

(Ord. 379 § 1 (Exh. A), 1985).

Every person who is engaged in the business of extracting or exploring for the purpose of extracting oil or other similar hydrocarbon substances shall pay an annual business license tax in the sum equal to one thousand six hundred fifty-six dollars per well, plus .062 cents per barrel actually extracted.

(Ord. 379 § 1 (Exh. A), 1985).

Maximum fee determined by gross receipts sliding scale. (See gross receipt schedule).

GROSS RECEIPTS

(Ord. 379 § 1 (Exh. A), 1985).

If a business pay sales tax for the benefit of the city, and the business license fee is in excess of one thousand dollars, the amount over one thousand dollars shall be waived.

(Ord. 379 § 1 (Exh. A), 1985).

The rates of business licenses as set forth in Section 5.08.030 through 5.08.480 and the business license tax on each and every business doing business within the city (specifically including those computed on gross receipts, flat rate, employees, mining or excavation, depletion, dumping or any other basis) shall be adjusted effective upon the first day of April of every year, commencing April 1, 1976. The percentage of change upward or downward shall be based upon the percentage change for the prior calendar year in the California Consumer Price Index (for all items) as determined by the California Department of Industrial Relations, all as more fully set forth pursuant to the provisions of Section 2212 of the Revenue and Taxation Code of the state. Any adjustment made pursuant to this section shall supersede any maximum or minimum otherwise provided in Chapters 5.04 through 5.16.

(Ord. 295 § 1, 1975: prior code § 6258).

Where not otherwise mentioned in this code as to payment dates, all licenses, including mining tax, dump tax and not otherwise classified, shall be paid quarterly on the first of July, October, January and April of each year, and the delinquency payments, set forth in Section 5.04.300 shall apply from such dates.

(Ord. 307 § 1(part), 1977: prior code § 6260).

The city license collector and/or city auditor is authorized to inspect the books of any licensee holding a business license involving a fee of three hundred dollars or more, in order to verify the amount of tax payable. Each such licensee shall make the books available for reasonable inspection and audit for such purposes, and failure to do so shall be grounds for revocation of the business license.

(Ord. 307 § l(part), 1977: prior code § 6261).

A. Every person requesting issuance or renewal of a business license, based on other than a flat rate, shall upon request submit copies of the last sales tax return of such company or, in the alternative, the front page of the income tax return of such company in order to permit a pre-audit of the proposed licensee's taxable operations within the city.

B. The sales tax return will suffice in cases where the company is taxed on taxable sales; however, the first page of the income tax return shall be filed in all other cases.

C. The front page of the income tax return as used in this section, means:

1. In the case of a corporation, page 1 of Form 1120;

2. In the case of a partnership, page 1 of Form 1065;

3. In the case of an individual, page 1 of Schedule C, Form 1040.

(Ord. 307 § l(part), 1977: prior code § 6262).