La Mirada Municipal Code Ch. 5.06 Business Licenses--Fees

Unless otherwise exempted in this title, each business, service, profession or trade shall obtain and pay for a business license pursuant to the terms of this chapter. The provisions contained in this chapter for the payment of a license fee in the specified amount are solely revenue raising measures.

(Ord. 383 § 3 Ex. B (part), 1986).

Every business of retailing, merchandising, wholesaling, manufacturing, processing, distributing, warehousing or any other business activity involving a product not otherwise specifically provided for in this title, and which business is conducted from any premises within the city, shall pay a business license fee pursuant to the following schedules:

(a) Retail--each place of business.

(Ord. 453 § 1, 1991; Ord. 383 § 3 Ex. B (part), 1986).

(a) Every person or company, where located, engaging in or carrying on within the city any profession requiring satisfactory compliance with written and/or oral examination standards adopted by a branch of the state or federal government and/or requiring a certain amount of tenure with any such branch of government, shall pay a business license fee based on the following schedule. Such professions include, but are not limited to:

Architect, attorney, certified public accountant, chiropodist or podiatrist, chiropractor, clinical laboratory technologist, dental hygienist, dentist, embalmer, engineer (all types), land surveyor, mortician, nurse-registered, optometrist, osteopathic physician and surgeon, pharmacist-registered, physician and surgeon, psychiatrist, psychologist, veterinarian, x-ray technician.

(b) Fees. Every professional shall pay a fee based on gross receipts based on services performed by such professional at locations within the city as follows:

(Ord. 383 § 3 Ex. B (part), 1986).

Every business of providing, transporting, maintaining or performing labor for the benefit of another within the city of supplying some general demand for the benefit of another within the city which does not produce a tangible commodity; as well as every business of transporting, maintaining, storing or repairing tangible commodities within the city whether or not such business is conducted from a premises, vehicle or mobile location within or outside the city. Services do not include performances, exhibitions and amusements nor do they include professional within the terms of this chapter.

(a) Recreational.

(1) Recreational services include, but are not limited to:

Bowling alleys; dance halls; driving ranges; golf courses (including miniature); motion picture theaters (including drive-in); pool halls (including billiards and snooker); riding stables; skating rinks; social clubs; swimming pools.

(2) Fees.

(b) Pick-up and Delivery.

(1) Pick-up and delivery services include, but are not limited to:

Junk and refuse collectors; retail and wholesale delivery; taxicabs, buses and U-drive cars.

(2) Fees. Vehicles operated as an incidental part of a business, licensed and taxed under any other provision of this chapter or other ordinance of the city, shall not be separately licensed and taxed.

Every person or company, except as provided for above, conducting a pick-up and/or delivery service by means of a motor vehicle, wagon or any other conveyance, shall pay a license tax as follows:

(c) Business and Personal Services.

(1) Business services include, but are not limited to:

Answering service; appraising; assayer; auctioneering; banking; bookkeeping; broker-business opportunities; broker-stocks and bonds; consulting and advising; credit and collection; designing and drafting; employment bureau; escrow; insurance adjusting; interior decoration; landscaping and gardening; loan company; messenger; parking lot; property management; tabulating and machine accounting; typing and shorthand.

(2) Personal services include, but are not limited to:

Ambulance; barber; baths; cosmetologist; interpreter; masseur or masseuse; physical culture; shoe shining; tutoring and instruction.

(3) Fees.

Less than six single-family dwellings: No fee

One business property or six or more single-family dwellings, or two or more residential rental units all of which are located on one parcel:

(d) Repair and Maintenance (not building trade).

(1) Repair and maintenance services include, but are not limited to:

Auto wash; drycleaning; janitorial; laundry; product repair and service; spraying and fumigating; tree surgery, trimming and removal; watch repairing.

(2) Fees.

(Ord. 453 § 2, 1991; Ord. 383 § 3 Ex. B (part), 1986).

Any person or company, wherever located, which is licensed as a contractor by the state; and who undertakes to or offers to or purports to have the capacity to undertake to or submits a bid to, or does himself or by or through others, construct, alter, repair, add to, subtract from, improve, move, wreck or demolish any building, highway, road, railroad, excavation or other structure, project, development or improvement, or to do any part thereof, including the erection of scaffolding or other structures or works in connection therewith within the city, is defined as a contractor and comes under this classification. The term contractor includes general engineering contractor, general building contractor, subcontractor, specialty contractor and other building tradesmen.

A "builder-owner" is a person or company employing subcontractors, specialty contractors, general engineering contractor or workman under his supervision and direction by the hour or day for the purpose of constructing improvements on real property owned by it within the city. It shall be taxed in this title the same as a general building contractor unless its only building activity is constructing on its property a single-family or two family dwelling unit or addition thereto which will be used in whole or in part for the purpose of its own occupancy for a period of not less than one year.

A "building tradesman", wherever located, is any person engaged within the city, in any trade, art, calling, vocation or occupation of the building trades not licensed as a contractor by the state.

(a) Fees.

(Ord. 383 § 3 Ex. B (part), 1986).

This section includes every person or company engaged in the business of renting, leasing or providing, without loss of ownership, any land, dwelling, building, structure or portion thereof for the purpose of occupancy, sleeping, lodging, boarding or other use and accommodation. The license tax for the rental of properties is determined by the ownership of the property. Agents acting for property owners are responsible for the payment of the license fee on rentals, and in addition, are subject to the license fee under business services. Such rental and accommodations include:

(1) Business Property (rental): Buildings or portions thereof used for any business, commercial or industrial purposes; raw land (used for any purpose).

(2) Residential Property (rental): Apartments; auto courts; condominiums (more than one unit); single-family dwellings (more than one unit).

(3) Accommodations: Boardinghouse; hospital; hotel; inn; dwelling or portion thereof; trailer parks; lodging house; motel; resthomes; roominghouse; sanitariums.

(4) Fees.

One rental unit: No fee

Two rental units and above

(Ord. 383 § 3 Ex. B (part), 1986).

(a) Application of Section. Any machines that dispense a product or provides amusement resulting from the insertion or use of a coin, slug, token, plate, disc, plug, key, check or device, money, or thing of value.

(1) Exemption. No fee shall be required as to any vending machine used exclusively for the sale or offer for sale of any newspapers or periodicals.

(2) Exemption. No fee shall be required with regard to coin-operated washing machines or clothes dryers which are owned by a landlord for the exclusive use of his tenants.

(3) Exemption. The provisions of this section shall not apply to coin-operated washing machines and clothes dryers which are utilized in a commercial laundromat or laundry service (see services--repair and maintenance).

(b) Fees.

(1) Vending (Dispensing a Product).

(Ord. 383 § 3 Ex. B (part), 1986).

Every business or person which produces, conducts or exhibits any performance, exhibition or amusement as a transient business, and not from a permanent location within the city, shall pay a business license fee pursuant to the schedule set forth below. Such business license fee shall be paid prior to the licensed activity.

Such performances, exhibitions and amusements include, but are not limited to, theatrical performances, musical performances, meetings, athletic contests, races, recreational activities, exhibitions of art or handicrafts or products, lectures, speeches, menageries or any other such live activity conducted for the public to view or participate in the display or performance of such activity.

Such business license shall not apply to any performance, exhibition or amusement produced, conducted or exhibited by a recognized tax exempt organization is sponsored by a nonprofit educational institution or a nonprofit association or corporation organized primarily for educational, veteran, patriotic, welfare, civic betterment or charitable purposes, or political events held by recognized individuals or organizations with an identification number issued by the appropriate election jurisdiction.

(a) Fees.

(Ord. 383 § 3 Ex. B (part), 1986).