La Puente Municipal Code Ch. 5.04 Licenses

Sections:

• 5.04.010 Chapter enacted as revenue measure.

• 5.04.020 Construction of definitions.

• 5.04.030 Person defined.

• 5.04.040 Business defined.

• 5.04.050 Constitutionally protected expressive activities defined.

• 5.04.060 Street defined.

• 5.04.070 Wheeled vehicles defined.

• 5.04.080 Employees defined.

• 5.04.090 Fortunetelling business—Defined.

• 5.04.095 (Deleted by Ord. 826, 3/23/04)

• 5.04.100 Business license officer defined.

• 5.04.110 License processing fee.

• 5.04.120 Effect of license issuance, tax payment on other code provisions.

• 5.04.130 Chapter without retroactive effect.

• 5.04.140 Licenses required — Generally.

• 5.04.150 License periods and dates payable.

• 5.04.160 Home occupations.

• 5.04.170 Requirements for two or more businesses.

• 5.04.180 Exemptions from license tax.

• 5.04.190 Franchise utilities, city contractors—Exempt from chapter.

• 5.04.200 Application for business license.

• 5.04.210 Business license issuance.

• 5.04.220 Business license renewal.

• 5.04.230 Business license revocation or suspension.

• 5.04.240 Transferability of business license.

• 5.04.250 Issuance of duplicate business license.

• 5.04.260 Posting of license required.

• 5.04.270 Inspections.

• 5.04.290 Refunds unavailable.

• 5.04.300 Appeals.

• 5.04.310 Sworn statements.

• 5.04.320 Same—Computation of number of employees.

• 5.04.330 Refusal to make required statements.

• 5.04.340 Business license officer—Duties and powers.

• 5.04.350 License tax a debt—Court action.

• 5.04.360 Criminal and civil action authorized for failure to pay license tax.

• 5.04.370 Violations—Penalties.

• 5.04.380 Judicial review.

• 5.04.390 License fees—Generally.

• 5.04.400 Two or more businesses—License and tax requirements.

• 5.04.430 Retail, wholesale and miscellaneous business license tax.

• 5.04.440 Manufacturing and processing license tax.

• 5.04.450 Businesses, professions and occupations enumerated—License tax.

• 5.04.460 Outdoor advertising license tax.

• 5.04.470 Sound trucks and advertising vehicles license tax.

• 5.04.480 Wholesalers and agents—Vehicle license tax.

• 5.04.490 Retail sellers—Vehicle license tax.

• 5.04.500 Amusement and game license taxes.

• 5.04.510 Amusement, circus, vaudeville, miscellaneous license taxes.

• 5.04.520 Auctioneer, auction house and yard license taxes.

• 5.04.530 Automobile wrecking license tax.

• 5.04.540 Automobile, truck and trailer renting license tax.

• 5.04.550 Bail bond broker license tax.

• 5.04.560 Baths license tax.

• 5.04.570 Barber shop or beauty parlor license tax.

• 5.04.580 Boot black license tax.

• 5.04.585 Fortunetelling business.

• 5.04.590 Junk dealer vehicle license tax.

• 5.04.600 Hospital, rest home and sanitarium license tax.

• 5.04.610 Linen and towel supply vehicle license tax.

• 5.04.620 Pawnbroker license tax.

• 5.04.630 Peddler, photographer, solicitor license taxes.

• 5.04.640 Vending machine license taxes.

• 5.04.650 Multiple residential units license tax.

• 5.04.660 Trailer camp license tax.

• 5.04.670 Taxicab license taxes.

• 5.04.680 Contractor and subcontractor license taxes.

• 5.04.690 Bankrupt and miscellaneous sales license tax.

• 5.04.700 Laundry and dry cleaning vehicle license tax.

• 5.04.710 Electric sign installation license tax.

• 5.04.720 Subdivider business license fee.

• 5.04.730 Refuse collection license fee.

*See also other license provisions in the following chapters of this title.

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

(Ord. 776 § 2 (part), 1999)

The following words and phrases whenever used in this chapter shall be construed as defined in this chapter, unless from the context a different meaning is intended, or unless a different meaning is specifically defined and more particularly directed to the use of such words and phrases.

(Ord. 776 § 2 (part), 1999)

As used in this chapter, “person” shall include, but not be limited to, all domestic and foreign corporations, associations, syndicates, joint stock corporations, partnerships of every kind, clubs, business or common law trusts, societies and individuals transacting and carrying on any business in the city of La Puente.

(Ord. 776 § 2 (part), 1999)

As used in this chapter, “business” shall mean professions, trades and occupations and all and every kind of calling carried on for profit or livelihood.

(Ord. 776 § 2 (part), 1999)

As used in this chapter, “constitutionally protected expressive activity” shall mean any activity protected by the First Amendment to the United States Constitution or Article 1, Section 2 of the California Constitution.

(Ord. 776 § 2 (part), 1999)

As used in this chapter, “street” shall mean and include every street, boulevard, avenue, highway, alley and road within the city of La Puente, which has been or may hereafter be indicated as such and opened to public use.

(Ord. 776 § 2 (part), 1999)

As used in this chapter, “wheeled vehicle” shall mean and include automobile, truck, tank truck, trailer, wagon, cart and any and all other contrivances used or capable of being used as a means of transportation of persons or property that move or roll on one or more wheels.

(Ord. 776 § 2 (part), 1999)

As used in this chapter, “employee” shall mean all persons engaged in the operation or conduct of any business, whether as owner, any member of the owner’s family, partner, agent, manager, solicitor and any and all other persons employed or working in said business.

(Ord. 776 § 2 (part), 1999)

As used in Title 5, “fortunetelling business” includes every person, advertising by sign, circular, handbill, newspaper, periodical, magazine or other publication, or by any other means whatsoever, the telling of fortunes, forecasting of futures or furnishing any information not otherwise obtainable by the ordinary process of knowledge, for or without pay, by means of any occult or psychic power faculty or force. “Fortunetelling” includes, but is not limited to, psychic reading, occult reading, clairvoyance, clairaudience, cartomancy, psychometry, phrenology, spirits, mediumship, seership, prophecy, augury, astrology, palmistry, necromancy, mindreading, telepathy or other craft, art, science, cards, talisman, charm, potion, magnetism, magnetized article or substance, gypsy cunning or foresight, and crystal gazing. The following are exempt from this definition:

(a) Any person who is engaged solely in providing fortunetelling services for entertaining the public by demonstrations of mindreading, mental telepathy and thought conveyance, or by giving horoscopic readings at public places and in the presence of and within the hearing of other persons and at which no questions are answered, except in a manner to permit all persons present at such public place to hear such answers. Nothing in this section, however, shall be construed as exempting any person from the payment of the applicable license fee, if any, required to be paid by the licensing provisions of this chapter;

(b) Any person who is engaged to perform a religious service;

(c) Any person reading tea leaves in a bona fide, regularly established restaurant, for the amusement of the patrons of the restaurant, where no charge for such reading or readings is made; and

(d) Any person who is licensed to practice psychology, psychotherapy, therapy, counseling, hypnotherapy, or any other related licensed, healing art regulated pursuant to the State Business and Professions Code.

(Ord. 776 § 2 (part), 1999)

As used in this chapter, “business license officer” shall mean the director of finance of the city of La Puente, or his or her designee.

(Ord. 776 § 2 (part), 1999)

Notwithstanding any other provision of this Title 5, the city council may amend, by resolution all or any portion of the processing fee schedule for the purpose of defraying the expense involved in connection with any application or petition required or authorized by this Title 5.

(Ord. 776 § 2 (part), 1999)

(a) The issuance of a business license under the provisions of this chapter shall not vest the licensee with the right to transact or carry on such business contrary to any other section of this code, including, without limitation, the zoning provisions of this code, or other applicable state or federal law, or exempt such licensee from obtaining a regulatory or land use permit pursuant to any other section of this code, which may be in effect now or subsequently adopted.

(b) Any person paying a license tax for transacting and carrying on any business under this chapter shall be relieved from the payment of any license tax for the privilege of transacting and carrying on such business which may be required under any other law of the city of La Puente, but shall remain subject to the regulatory provisions of this code, including the payment of business permit fees and inspection fees.

(Ord. 776 § 2 (part), 1999)

Neither the adoption of this chapter nor its superseding of any portion of any other section of this code shall in any manner be construed to affect prosecution for violation of any other section committed prior to the effective date hereof, nor be construed as a waiver of any license or any penal provision applicable to any such violation nor be construed to affect the validity of any bond or cash deposit required by any law to be posted, filed or deposited, and all rights and obligations pertaining thereto shall continue in full force and effect.

(Ord. 776 § 2 (part), 1999)

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

(Ord. 776 § 2 (part), 1999)

(a) All licenses, unless otherwise specified, shall be construed to be annual licenses and shall be payable from the first day of the quarterly period in which the license is issued, namely, October 1st, January 1st, April 1st and July 1st; and the license shall expire on the last day of the quarterly period, twelve months after the date the license fee is payable.

(b) Licenses for any shorter period of time as hereinafter provided, shall be payable in advance as issued and shall expire at the close of the period for which the same may be issued; no greater or lesser amount shall be charged or received than is provided in this chapter, and no license shall be issued for any period of time other than in this chapter provided.

(c) For failure to pay an annual license tax when due, the business license officer shall add a penalty of twenty-five percent of said license tax on the thirtieth day of the month following the due date thereof, and an additional penalty of twenty-five percent of the license tax base amount shall be added on the thirtieth day of each successive month thereafter up to a maximum penalty of one hundred percent, plus any administrative penalty regarding delinquent payments which has been imposed by a resolution adopted by the city council.

(Ord. 776 § 2 (part), 1999)

A home occupation permit pursuant to Section 10.50.110 must be obtained before a license will be issued for a business conducted at or from a place of residence.

(Ord. 776 § 2 (part), 1999)

In the event that any person is transacting and carrying on more than one business in the city of La Puente, such person must obtain a separate license for each branch establishment or location of the business transacted and carried on and for each separate type of business conducted at the same location, and 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, however, that warehouses and distribution plants used in connection with and incidental to a business licensed under the provisions of this chapter shall not be deemed to be separate places of business or branch establishments.

(Ord. 776 § 2 (part), 1999)

(a) No license tax shall be required of or from the following:

(1) A business exempt from the license tax by virtue of state or federal law or the United States or California Constitutions.

(2) Any institution or organization that is conducted, managed or carried on wholly for the benefit of charitable purposes and from which profit is not derived, either directly or indirectly, by any individual; provided, however, that the applicant furnish conclusive proof to the business license official that such is the case.

(3) Any enterprise or entertainment when the receipts derived therefrom are to be apportioned solely to any church or school or to any religious or benevolent and/or charitable purpose within the city of La Puente.

(4) Any honorably discharged soldier, sailor or marine of the United States, peddling, hawking or vending any goods, wares or merchandise, as permitted by all applicable laws, and exempt from license tax by virtue of the laws of the state of California, who exhibits his or her authenticated discharge papers and an application approved by the business license officer; provided, however, that no more than one license shall be issued to such applicant during any one year.

(5) Any person selling exclusively any fruit or vegetables or other produce raised upon his or her lands, as permitted by all applicable laws; provided, however, that the applicant furnish conclusive proof to the business license officer that such products were raised by the applicant on his or her lands before the issuance of the license.

(6) Any doctor, lawyer, architect, dentist or other professional person not having a fixed place of business within the city of La Puente, who is called upon to come to the city of La Puente to render occasional services.

(7) Any person who transacts and carries on in the city of La Puente any business in a home in a residential zone, whose annual gross receipts from such business are one thousand dollars or less; provided, however, that the applicant furnish conclusive proof to the business license officer that the annual gross receipts of such business do not exceed one thousand dollars.

(b) Any person claiming an exemption pursuant to this section, at the time of filing an application for a business license pursuant to Section 5.04.200 of this chapter, also shall file a verified statement with the business license officer stating the facts upon which the exemption is claimed, which statement shall be accompanied by documentation providing conclusive proof that the applicant is eligible for the claimed exemption.

(c) If the business license officer determines that a licensee is no longer eligible for an exemption as provided herein, he or she shall notify the licensee of such determination. Notice of such determination shall be mailed by certified or registered mail or shall be personally delivered to the licensee. Upon receipt of such notice, the licensee may either pay the applicable business license tax or surrender the license.

(Ord. 776 § 2 (part), 1999)

A public utility making franchise payments to the city, and any person doing business exclusively with the city, either with or without a contract, shall not be subject to the provisions of this chapter.

(Ord. 776 § 2 (part), 1999)

Application for business license. Every person required to have a license under the provisions of this chapter shall file an application with the Business License Officer signed by the applicant under penalty of perjury.

(a) Contents of Application Form:

(1) Name of the business;

(2) Telephone number and address of the business;

(3) Mailing address of the business;

(4) Nature or kind of business for which the license is required;

(5) Type of ownership of the business;

(6) Name, title, tax identification number, telephone number and address of all owners of the business. In cases where the business is not to be transacted or carried on at a permanent place of business in the City of La Puente, then such application shall state the residence address of the owners of the business;

(7) State resale tax number of the business;

(8) Federal employer tax identification number of the business;

(9) State contractors license number, if any, of the business or business owner and the expiration date;

(10) Number of employees working for the business;

(11) Number of video games, pool tables or vending machines in the business, if any;

(12) Place and zoning classification where such business will be transacted or carried on;

(13) Date the applicant submits the application form, and

(14) Number of vehicles that are used in connection with the business accompanied by proof of a valid car registration and insurance for each vehicle.

(b) Additional requirements for business activities not involving constitutionally protected expressive activities. The license application for business activities which do not involve constitutionally protected expressive activities will contain such additional information as the Business License Officer deems necessary.

(c) Additional information to be submitted along with the application. Along with the application, the applicant shall submit document(s) supporting the identity of the applicant and all business owners.

(Ord. 888 § 1, 2009; Ord. 776 § 2 (part), 1999)

(a) Upon filing of a business license application and the payment of the appropriate business license tax, the business license officer shall issue the applicant a business license. The license shall contain: (1) the name of the person to whom the license is issued; (2) the type of business licensed; (3) the place where such business is to be transacted and carried on; and (4) the date of expiration of the license.

(b) Notwithstanding paragraph (a) of this section, the business license officer shall, upon receipt of a proper application and accompanying proof of eligibility, issue a license to any person claiming an exemption without payment to the city of the license tax required by this chapter.

(c) Notwithstanding paragraph (a) of this section, the business license officer may refuse to renew a business license to any person failing to present any land use permit required by the zoning provisions of this code, or when the building, structure, premises or equipment used to transact or conduct the business fails to comply with any applicable health, zoning, fire, or building and safety laws of the United States, the state of California, or the city, or any other rule or regulation relating to the business.

(Ord. 776 § 2 (part), 1999)

(a) Upon the payment of the appropriate business license tax for an annual business license, including penalties where applicable, the business license officer shall renew the business license for an additional year.

(b) Notwithstanding paragraph (a) of this section, the business license officer shall, upon receipt of a proper application and accompanying proof of eligibility, renew the license of any person claiming an exemption without payment to the city of the license tax required by this chapter.

(c) Notwithstanding paragraph (a) of this section, the business license officer may refuse to renew a business license to any person failing to present any land use permit required by the zoning provisions of this code, or when the building, structure, premises or equipment used to transact or conduct the business fails to comply with any applicable health, zoning, fire, or building and safety laws of the United States, the state of California, or the city, or any other rule or regulation relating to the business.

(Ord. 776 § 2 (part), 1999)

(a) If the business license officer determines that a license issued under this chapter should be suspended or revoked, he or she shall request the city clerk set a public hearing before the city council to consider such action. Notice of the public hearing shall be mailed by certified or registered mail or personally delivered to the applicant at least ten days prior to the hearing and shall set forth the grounds on which the license is to be suspended or revoked.

(b) At the public hearing, the licensee or legal representative of the licensee shall have the right to bring witnesses to testify on his or her behalf. Hearings need not be conducted according to technical rules relating to evidence and witnesses.

(c) The city council may suspend or revoke any license issued under this chapter if the city council finds that one or more of the following conditions exist:

(1) The building, structure, premises or equipment used to transact or conduct the business fails to comply with any applicable health, zoning, fire, or building and safety laws of the United States, the state of California, or the city;

(2) The licensee has knowingly made any false, misleading or fraudulent statement of material fact in the application for a business license, in the application for an exemption pursuant to Section 5.04.180 of this chapter, or in any other report or statement required to be submitted to the business license officer;

(3) The licensee or any of the licensee’s employees or agents has violated any provision of federal or state law or any provision of this code or any other rule or regulation regarding the business premises or otherwise in transacting and carrying on the business; or

(4) Any other condition for which a business license application could be denied under Section 5.04.210 of this chapter.

(d) Within thirty calendar days after the conclusion of the public hearing, the city council shall adopt and issue a written decision. The decision shall contain a determination of the issues presented. Any decision to suspend or revoke a license shall be based on the grounds set forth in paragraph (c) of this section. Notice of the city council’s decision shall be mailed by certified or registered mail or personally delivered to the licensee within three business days following the adoption of the written decision by the city council.

(e) Whenever a license is suspended or revoked under this section, the business license officer or a representative of the Los Angeles County Sheriff shall take into his or her possession the business license for the subject business. The licensee shall surrender the business license, license stickers, and similar evidence of a license to the business license officer or to a representative of the Los Angeles County Sheriff. No business license tax refund shall be issued to any licensee upon suspension or revocation of a business license.

(f) Upon revocation or suspension of a business license under this section, the licensee shall cease operation of the business activity immediately. Except as otherwise provided, in the event the license is suspended, the licensee may resume operation after the suspension period has expired.

(g) Upon revocation of any business license under this section, no business license to operate the same business shall be granted to the same person within one year after such revocation.

(h) Suspension or revocation of a business license under this section shall be in addition to other penalties provided in this chapter.

(Ord. 776 § 2 (part), 1999)

Business licenses are not transferable; provided, however, that where a license is issued authorizing a person to transact and carry on a business at a particular location within the city, the business license officer may, upon the filing of an application by the licensee and payment of a fee therefor, amend the license to authorize the transacting and carrying on of such business under such license at a different location within the city.

(Ord. 776 § 2 (part), 1999)

A duplicate business license may be issued by the business license officer to replace any license previously issued hereunder that has been lost or destroyed, upon the filing of an affidavit by the licensee attesting to such fact and payment of a fee therefor.

(Ord. 776 § 2 (part), 1999)

(a) All licenses must be kept and posted in the following manner:

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

(2) Any licensee transacting and carrying on a business not at a fixed place of business in the city of La Puente shall keep the license upon his or her person at all times while transacting and carrying on such business.

(3) Any licensee to whom a license has been issued, which license is determined by the number of vehicles used by such licensee in the conduct of his or her business in the city of La Puente, shall attach to each such vehicle a sticker, device or sign issued by the business license officer for identifying such business. Such license shall not be construed to be a license for the operation of such vehicle, but it is to be construed as merely an identification confirming that the licensee has paid his or her business license tax to the city. In the event such licensee shall use a substitute or alternate vehicle for the vehicle normally carrying an identification device or sticker, such licensee may obtain an additional identification sticker for such substitute or alternate vehicle by filing an application with the business license officer stating that such substitute or alternate vehicle will not be used in the city on days where the regular vehicle or vehicles will be used in the city, accompanied by a fee established by a resolution adopted by the city council for each additional identification sticker.

(b) The business license officer, or his or her designee, city code enforcement officers, and representatives of the Los Angeles County Sheriff shall have the power and authority to enter free of charge and at any reasonable time any place of business required to be licensed herein and demand the exhibit of the business license. Any person having such license theretofore issued in his possession or under his or her control who willfully fails to exhibit the same on demand shall be guilty of a misdemeanor and subject to the penalties provided for by the provisions of this chapter.

(Ord. 776 § 2 (part), 1999)

(a) The business license officer, or his or her designee, city code enforcement officers, and representatives of the Los Angeles County Sheriff are hereby appointed inspectors of licenses, and are authorized and directed to examine all businesses subject to the requirements of this chapter for the purpose of ascertaining whether a license has been obtained and is being exhibited for such business. City code enforcement officers and representatives of the Los Angeles County Sheriff are hereby authorized to issue citations for operating a business in the city without a license therefor.

(b) The Los Angeles County Sheriff shall have and exercise the power to make arrests for the violation of any of the provisions of this chapter and shall notify the business license officer of any person violating any of the provisions of this chapter.

(Ord. 776 § 2 (part), 1999)

There shall be no refund by the city of any business license tax paid pursuant to the provisions of this chapter on account of a business ceasing operation prior to the termination of a license; provided, however, that in the event the city council, by ordinance, declares a business unlawful to be transacted or carried on, then upon application to the business license officer, the city shall refund to the owner of such business so declared unlawful the proportionate amount of the business license tax paid by such owner.

(Ord. 776 § 2 (part), 1999)

(a) Any person aggrieved by any decision of the business license officer may appeal such decision to the city council within thirty calendar days after the date of the business license officer’s decision. The appeal shall set forth the ground(s) for the appeal and shall be accompanied by an appeal fee in an amount prescribed by resolution of the city council. A timely appeal shall automatically entitle the aggrieved party to a hearing before the city council.

(b) The hearing shall be held and action taken at the next regularly scheduled city council meeting following the timely filing of a complete appeal; provided, however, that the “next regularly scheduled meeting” shall mean a regularly scheduled meeting which is at least fourteen days after the timely filing of a complete appeal. The “next regularly scheduled meeting” shall not be more than thirty days after the timely filing of a complete appeal unless the applicant requests an extension. Notice of the hearing shall be mailed to the appellant at least ten calendar days prior to the hearing.

(c) At the public hearing, the appellant or legal representative of the appellant shall have the right to bring witnesses to testify on his or her behalf. Hearings need not be conducted according to technical rules relating to evidence and witnesses.

(d) Within thirty calendar days after the conclusion of the public hearing, the city council shall adopt and issue a written decision. The decision shall contain a determination of the issues presented. Notice of the city council’s decision shall be mailed by certified or registered mail or shall be personally delivered to the appellant within three business days following the adoption of the decision by the city council.

(Ord. 776 § 2 (part), 1999)

(a) In all cases where the amount of the license tax to be paid by any person is based upon the number of employees, the gross receipts of the business, the number of vehicles used, the maximum admission fee charged, the number of tables, alleys or other devices used for any game, the number of rooms or seating capacity in any building, or the number of machines used in any business, such person shall, before obtaining a license for his or her business, file with the business license officer, for his or her guidance in ascertaining the amount of the license tax to be paid by such person, a written statement made under penalty of perjury stating the average number of total employees employed by such person during the license period next preceding the date of such statement, or the number of vehicles used, or the amount of the maximum admission fee charged, the gross receipts of the business, or the number of tables, alleys or other devices used for any game by such person, or the number of rooms or seating capacity in the building at the date of such statement, or the number of machines used in the business.

(b) In any case where the first license is to be issued for a newly established business, the statement required by this section shall state the estimated average number of total employees, the gross receipts of the business, or the estimated number of vehicles to be used, or the estimated amount of the maximum admission fee to be charged, or the estimated number of tables, alleys or other devices to be used for any game by such person, or the estimated number of rooms or seating capacity in the building, or the estimated number of machines to be used in such business. The license tax, based upon such estimation, shall be paid at the time the first license is issued for any newly established business. Within thirty days after the end of the license period for which the license is issued, such person shall file a supplemental statement with the business license officer as to the actual numbers and shall pay any additional amount of license tax due. The business license officer is authorized to refund any overpayment of the estimated license tax, if the business license officer finds, based on the supplemental statement, that an overpayment was made to the city.

(c) No statements required by this section shall be conclusive upon the city or any officer thereof as to the matters therein set forth, and the same shall not prejudice the rights of the city to recover any amount that may be ascertained to be due from such person, in addition to the amount due based upon the information in the statement, in case the statement is found to be incorrect. The correctness of all the statements shall be subject to verification by the business license officer who is hereby authorized and empowered to inspect and audit the books and records of any and all persons licensed to transact and carry on any business.

(d) The statements filed pursuant to the provisions of this section shall be deemed confidential in character and, to the extent allowed by state or federal law, shall not be subject to public inspection. It shall be the duty of the business license officer to so preserve and keep the statements so that the contents thereof may not become known, except to the persons charged by the law with the administration of this chapter.

(Ord. 776 § 2 (part), 1999)

In determining the number of employees for the purpose of fixing the license tax due, the employer shall take the total number of employees earning wages during pay periods ending nearest the fifteenth day of each month as shown by Form DE3 of the state of California, Department of Employment, or other form which may hereafter be adopted for reporting payments due under the Unemployment Insurance Act for each month of the previous calendar year, adding the same and dividing by twelve; if the employer has been in business less than one year, he or she may use the average total number of employees as shown by such form for the last quarter; if the employer has not previously engaged in business, he may estimate the average number of employees who will be employed by him during the remainder of the calendar year.

(Ord. 776 § 2 (part), 1999)

If any person required to make any statement under Section 5.04.310 of this chapter shall refuse to do so, such person shall be required to pay a license tax at the maximum rate herein prescribed for the business transacted and carried on by such person, and shall be guilty of a violation of this chapter and be punishable therefor as hereinafter provided.

(Ord. 776 § 2 (part), 1999)

The business license officer shall serve as the license tax collector of the city of La Puente. The business license officer shall keep a list of all delinquent licenses that are payable under this chapter, and shall proceed to collect the same in his or her discretion by suit or otherwise. All officers and employees of the city of La Puente shall render such assistance in the enforcement of this chapter as may from time to time be required by the business license officer.

(Ord. 776 § 2 (part), 1999)

The amount of any license tax and penalty imposed by the provisions of this chapter shall be deemed a debt to the city of La Puente, and any person carrying on any business without first having procured a license from the city to do so shall be liable in an action in the name of the city in any court of competent jurisdiction for the amount of the license tax and penalties imposed on such business.

(Ord. 776 § 2 (part), 1999)

The conviction and fine or imprisonment of any person for engaging in any business without first obtaining a license to conduct such business shall not relieve such person from paying the license tax to conduct such business, nor shall the payment of any license tax prevent a criminal prosecution for the violation of any of the provisions of this chapter. All remedies prescribed hereunder 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 hereof.

(Ord. 776 § 2 (part), 1999)

Any person violating any of the provisions of Title 5, including Chapter 5.04, or knowingly or intentionally misrepresenting to any authorized officer of the city any material fact in procuring a business license under this chapter shall be deemed guilty of a misdemeanor and upon conviction thereof shall be punishable as set forth in Section 1.08.040 of this code.

(Ord. 776 § 2 (part), 1999)

(a) Any interested party may seek judicial review of a final city decision regarding a permit or license in accordance with California Code of Civil Procedure Sections 1085 or 1094.5, et seq., and any claim filed in connection therewith, as is applicable to the particular case.

(b) Any interested party may seek judicial review of a final city decision regarding the issuance, revocation, suspension, or denial of a permit or license for an activity protected by the First Amendment to the U.S. Constitution in accordance with the terms and procedures provided by California Code of Civil Procedure Section 1094.8.

(Ord. 789 § 5, 1999; Ord. 776 § 2 (part), 1999)

The amount of license fees to be paid to the city of La Puente by any person engaged in or carrying on any profession, trade, calling, occupation or business hereinafter designated, is hereby fixed and established as hereinafter in this chapter provided. Such license fee shall be paid by every person engaged in carrying on or maintaining any such profession, trade, occupation, calling or business in the city of La Puente.

(Ord. 776 § 2 (part), 1999)

(a) In the event that any person is conducting, managing or carrying on more than one of the several businesses required to be licensed in the same location, and under the same management, the license tax to be paid by such person shall be the full license tax based upon the total number of employees employed at such location; provided, that such businesses are subject to a license tax based upon the average number of employees employed.

(b) In the event that any person is conducting, managing or carrying on more than one of several businesses required to be licensed at the same location, which businesses are subject to a license tax in specified amounts, the license tax to be paid by such person shall be the full license tax of whichever business calls for the highest license tax, and in addition thereto, fifty percent of the license tax applicable to each of the other businesses.

(c) In the event that any person is conducting, managing or carrying on more than one of several businesses required to be licensed in the same location, and one of such businesses is subject to a license tax based upon the average number of employees employed, and the other business or businesses are subject to a license tax in a specified amount, then in such event separate licenses must be obtained, and a license tax paid based upon a license tax in the specified amount; provided, however, that the total license tax to be paid shall be based upon the specified amount due from the business which is required to pay the highest license tax, and in addition thereto fifty percent of the amount of license tax due from each of the other businesses.

(Ord. 776 § 2 (part), 1999)

For carrying on the business consisting of selling at retail or wholesale any goods, wares and merchandise or commodities, of conducting, maintaining or carrying on any trade, occupation, calling or business not otherwise specifically licensed by the other sections of this chapter, the annual license tax shall be computed as follows:

Fifty dollars, plus

Five dollars per year for each employee.

(Ord. 664 § 1 (part), 1992: Ord. 663 § 1 (part), 1992: Ord. 1 § 6201, added by Ord. 12, 1956)

For carrying on a business consisting mainly of manufacturing, packing, processing, canning or fabricating any goods, wares, merchandise or produce, the annual license tax shall be computed upon the same basis and in the same manner as the annual license tax applied to wholesalers and retailers as specified in Section 5.04.430 hereof.

(Ord. 1 § 6202, added by Ord. 12, 1956)

For conducting, managing, carrying on or engaging in any business, profession or occupation hereinafter enumerated, the annual license tax shall be based upon the average number of professional members and the average number of employees computed as follows:

For each member of the firm practicing his or her profession, other than as a salaried employee;

Fifty dollars per year, plus

Five dollars per year for each employee.

Accountant

Appraiser

Advertising Agent

Architect

Artist

Assayer

Attorney at Law

Auditor

Bacteriologist

Blue Printer

Book Agent

Broker or Commission Agent

Chemist

Certified Public Accountant

Chiropodist

Chiropractor

Civil Engineer

Grain Broker

Fruit Broker

Geologist

• Illustrator or Show Card Writer

• Insurance Broker

• Insurance or Claims Adjuster

Interpreter

Landscape Gardener or Architect

Lapidary

Lithographer

Masseuse

Midwife

Mercantile Agency

Money Lender or Broker

Mortician

Naturopath

Oculist

Electrical Engineer

Mining Engineer

Chemical Engineer

Structural Engineer

Consulting Engineer

Hydraulic Engineer

Collection Agency

Credit Reporting Bureau

Dentist

Designer Illustrator

Decorator

Detective Agency

Draftsman

Drugless Practitioner

Electrologist

Engraver

Entomologist

Feed Broker

Optician

Optometrist

Osteopath

Photographer

Physician

Physiotherapist

Piano Tuner

Public Stenographer

Real Estate Broker or Salesman

Roentgenologist

Sign Painter

Surgeon

Surveyor

Taxidermist

Termite Inspector

Upholsterer

Veterinarian

And every person carrying on or engaged in the business of treating, curing, administering to or giving treatments to the sick, wounded or infirm for the purpose of bringing about their recovery, by any method or pursuant to any belief, doctrine or system other than those hereinabove specifically named, and charging a fee or compensation therefor.

(Ord. 664 § 1 (part), 1992: Ord. 663 § 1 (part), 1992: Ord. 1 § 6203, added by Ord. 12; September 24, 1956)

Every person engaged in the business of constructing, erecting, installing, maintaining or operating outdoor advertising, advertising structures, bill boards, advertising signs, painted signs on structures, signboards or similar devices, shall pay an annual license tax of Fifty Dollars ($50.00); provided that the provisions of this section shall not be deemed to apply to signs affixed to the building in which licensed business is being operated, which sign or signs refer only to such business nor to “for sale” or “for rent” signs on real estate.

(Ord. 1 § 6203, added by Ord. 12; September 24, 1956)

(a) Every person engaged in the business of operating and who operates upon the streets, any wheeled vehicle equipped with music or a musical device, loud speaker, or other device for attracting attention, shall pay a license tax of Five Dollars ($5.00) a day for each vehicle used.

(b) Every person engaged in the business of operating and who operates upon the streets any wheeled vehicles for advertising purposes and to which wheeled vehicles there are attached signs, placards, billboards or other advertising matter, shall pay a license tax of Five Dollars ($5.00) per day for each vehicle so used.

(c) Every person engaged in the business of operating and who operates upon the streets any wheeled vehicle equipped with a searchlight for attracting attention, shall pay a license tax of Five Dollars ($5.00) per day for each vehicle so used.

(Ord. 1 § 6205, added by Ord. 12; September 24, 1956)

Every person not having a regularly established place of business in the City of La Puente selling at wholesale or soliciting orders for the wholesale sale of any goods, wares or merchandise of any kind or nature who makes deliveries in the City of La Puente shall pay an annual license tax of Twenty-four Dollars ($24.00) for each vehicle.

(Ord. 1 § 6206, added by Ord. 12; September 24, 1956)

Every person not having a regularly established place of business in the City of La Puente carrying on the business of operating any wheeled vehicle for the retail sale, or soliciting orders for the retail sale or delivery of any goods, wares, or merchandise of any nature, kind or description, or for the purpose of carrying on a bakery route vegetable route, ice route, water route (distilled, spring, mineral, aerated), dairy route, fuel oil route or other routes of a like or similar nature, shall pay an annual license tax of Thirty-six dollars for each vehicle; provided, however, that every person paying a license fee under other sections of this chapter for the privilege of carrying on a place of business in the city shall be exempt from the license tax under Section 5.04.480 and this section of this chapter.

(Ord. 12 (part), 1956: Ord. I § 6207, 1956)

For conducting, managing or carrying on any business hereinafter in this section mentioned, such license shall be in the amount set forth herein:

(a) Any public bowling, skee ball or bat ball alley or handball or shuffleboard court, or any other similar equipment or means of entertainment, twenty dollars per year for each such alley or court;

(b) Pool and billiard halls: For every person carrying on the business of a poolhall or billiard hall, an amount based on one percent of the gross annual receipts attributable to the pool and/or billiard tables and coin-operated vending machines, when processed in accordance with Sections 5.08.010 and 10.50.100, and such license shall include the right to sell tobacco, confections, soft drinks and lunches;

(c) Any ice or roller skating rink enclosure or park shall be governed by Sections 5.04.430 and 10.50.100 of this code; this shall not apply to any exhibition given in any restaurant, cafe, hotel or theater, when the public is not permitted to participate in such exhibitions;

(d) Coin-operated game of skill or amusement: Every person who lets or permits upon premises over which he has control, the use of four or less coin-operated games, as defined in Section 3.24.010, where said game tests, or provides a means for testing, the skill of the operator thereof with reference to its operation or the results thereof, shall first procure a license, the amount of which shall be based on one percent of the gross annual receipts attributable to such coin-operated games. The use of said games shall only be incidental or secondary in all respects to the primary use permitted on the premises and shall not be the only use of a parcel or commercial space;

(e) Every person engaged in the business of conducting, managing or operating a game arcade shall pay an annual license based on one percent of the gross annual receipts attributable to all machines located on the premises, when processed in accordance with Sections 5.08.010 and 10.50.100;

“Game arcade” means any place open to the public in which:

(1) Five or more coin-operated games of skill or amusement, as described in Section 5.04.500(d), are kept or maintained and persons are permitted to use such games, and said use is incidental or secondary to the primary use permitted on the premises; or

(2) Any business in which the use of coin-operated games of skill or amusement is the primary use permitted on the premises;

(f) Any amusement and game license issued by the city in connection with which the city imposes a license fee or tax upon coin-operated vending machines may be revoked for failure of the licensee to report to the city the gross receipts from such machines. The city may demand an audit of any such licensee and require him to submit a copy of the state sales and use tax returns filed relative to such machines and a copy of any other tax statement filed with any government entity by him, or by any other individual or firm owning, renting, leasing or operating such machines, disclosing the gross receipts received from owning, renting, leasing or operating such machines.

(Ord. 487 § 3, 1982: Ord. 12 (part), 1956: Ord. 1 § 6208, 1956)

(a) Of conducting, managing or carrying on a circus, carnival or other similar exhibition, the fee shall be one hundred twenty-five dollars per day plus twenty-five dollars per day for every sideshow conducted in conjunction therewith; for every parade conducted by or under the same management as a circus, carnival or similar exhibition, where such circus, carnival or similar exhibition is conducted outside the city, the sum of one hundred dollars per day;

(b) Of conducting, managing or carrying on any lecture or traveling theatrical performance under or surrounded or partially enclosed by canvas, such as comedy, spoken drama, opera or concerts, twenty-five dollars for the first day and fifteen dollars for each additional day; for any of such performances held in any public hall, club room, assembly hall or theater, where moveable scenery and theatrical appliances are used, whether or not an admission fee is charged, ten dollars per day. That the holder of a theater license shall not be required to procure an additional license to conduct, maintain or carry on any theatrical or vaudeville performance when such performance is conducted at any such theater so licensed;

(c) Of conducting, managing or carrying on a trained-animal show, to which an admission fee is charged or collection taken, twenty-five dollars per day;

(d) Of operating a golf course, miniature golf course, bicycle course, golf practice driving course or archery range, shall be governed by Section 5.04.430 of this chapter;

(e) Of conducting, managing or carrying on a motion picture theater or any other type of theater, the annual license tax shall be fifty dollars for a theater with a seating capacity of zero to five hundred seats; one hundred dollars for a theater with a seating capacity of five hundred one to one thousand seats; one hundred fifty dollars for a seating capacity of over one thousand seats;

(f) Of a riding academy where instructions in horseback riding are given or horses or other animals are maintained for hire, and of a feed or livery stable, shall be governed by Section 5.04.430 of this chapter;

(g) Every person engaged in the business of operating any place to which the public is admitted, and an admission fee is charged, and at which any boxing or wrestling match or exhibition is conducted, presented or carried on, shall pay a license tax of fifty dollars per exhibition when such place contains five hundred seats or less, and one hundred dollars per exhibition when such place contains over five hundred seats;

(h) Every person conducting the business of drive-in-theater shall pay an annual license tax of one hundred fifty dollars.

(Ord. 12 (part), 1956: Ord. 1 § 6209, 1956)

Each of the following whose permanent place of business is in the city shall pay the following license tax:

(a) Every person engaged in the business of auctioneer shall pay a license tax of twenty- five dollars per day.

(b) Every person engaged in the business of maintaining, conducting, or carrying on an auction house shall pay a license tax of fifty dollars annually.

(c) Every person engaged in the business of conducting, maintaining or carrying on an auction yard shall pay an annual license tax of fifty dollars.

(Ord. 524 § 2, 1985: Ord. 12 (part), 1956: Ord. 1 § 6210, 1956)

Every person engaged in the business of automobile wrecking shall pay an annual license tax governed by Section 5.04.430 of this chapter.

(Ord. 12 (part), 1956: Ord. 1 § 6211, 1956)

Every person engaged in the business of renting automobiles, trucks or trailers shall pay an annual license fee of thirty dollars plus an annual license fee based upon the number of vehicles rented, as follows:

For each automobile, three dollars;

For each truck, five dollars;

For each trailer, one dollar and fifty cents.

A person operating a gasoline service station and paying a license tax for that business shall, if he is renting trailers, pay in addition, only the one dollar and fifty cents fee per trailer per annum.

(Ord. 12, 1956: Ord. 1 § 6212)

Every person engaged in the business of bail bond broker shall pay an annual license tax of fifty dollars.

(Ord. 12, 1956: Ord. 1 § 6213)

Every person engaged in the business of giving steam baths, electric light baths, sponge baths, sunbaths, mineral baths, Russian, Swedish or Turkish baths, or any public bath place which maintains in connection therewith a steam room, plunge, shower bath or sleeping accommodations, shall pay a license tax governed by Section 5.04.430 of this chapter.

(Ord. 12, 1956: Ord. 1 § 6214)

A barber shop or beauty parlor shall pay a license tax governed by Section 5.04.430 of this chapter.

(Ord. 12, 1956: Ord. 1 § 6215)

Every person engaged in the business of boot black, or operating a shoeshining or shoe polishing stand, shall pay an annual license tax of twelve dollars.

(Ord. 12, 1956: Ord. 1 § 6216)

Every person engaged in the business of fortunetelling shall pay an annual license tax of five hundred dollars.

(Ord. 536 §§ 2 (part) and 4, 1985)

For collecting, buying or selling at either retail or wholesale, or otherwise dealing in junk and/or rubbish, waste material, refuse and/or any old rags, sacks, bottles, cans, papers, metals, jewelry, precious metals, rubber, bric-a-brac, cordage, truck or automobile tires, truck or automobile parts, truck or automobile accessories, and other like articles, whether the same can be sold or otherwise disposed of in the condition or state of repair as collected, or whether the same is collected, bought or sold or otherwise disposed of for the purpose of being treated, repaired or prepared so as to be used again in some other form, thirty-six dollars per year for each wheeled vehicle.

(Ord. 12, 1956: Ord. 1 § 6217)

Every person engaged for profit in the business of operating, conducting or managing a rest home, nursing home, hospital, sanitarium or any other institution maintained for healing the sick, shall pay an annual license tax computed upon the same basis and in the same manner as the annual license tax specified in Section 5.04.430 of this chapter.

(Ord. 1 § 6218, 1956)

Every person engaged in the business of conducting, managing or operating a linen and towel supply business shall pay, the sum of thirty-six dollars per year per motor vehicle used in the business.

(Ord. 12, 1956: Ord. 1 § 6219, 1956)

Every person engaged in the business of pawnbroker shall pay an annual license tax of three hundred dollars.

(Ord. 12, 1956: Ord. 1 § 6220, 1956)

Every person not having a fixed place of business in the city and engaged in the business of peddler, photographer or book agent, and every solicitor other than commercial travelers and not otherwise licensed, shall pay an annual license tax of one hundred dollars, or ten dollars per day.

(Ord. 12, 1956: Ord. 1 § 6221, 1956)

Every person engaged in the business of renting, leasing or operating any coin-operated machine within the city which dispenses or vends any tangible or intangible item shall pay an annual license fee based on one percent of the gross receipts attributable to such coin-operated machines.

(Ord. 487 § 4, 1982: Ord. 367 § 2, 1973)

Every person carrying on the business of operating a motel, hotel, apartment and rooming house, auto court, or motor court, having more than four units or four rooms, shall pay an annual license tax of one dollar per room or unit.

(Ord. 12, 1956: Ord. 1 § 6224, 1956)

Every person engaged in the business of managing or operating an automobile trailer camp or court shall pay an annual license tax based on the number of parking spaces or units available for parking of trailers, of one dollar and fifty cents per unit or space.

(Ord. 1 § 6225, added by Ord. 12; September 24, 1956)

(a) Every person operating any taxicab for carrying passengers for hire, shall pay the sum of twenty-five dollars per annum for the first vehicle so operated and ten dollars per annum for each additional vehicle so operated.

(b) Provided, however, that no fee shall be due and payable pursuant to this section in the event that the operator of a taxicab has been licensed under and has paid the fees pursuant to any regulatory provisions of this code specifically pertaining to the operation of taxicabs within the City of La Puente.

(c) In the event that in any calendar year any person has paid the fees pursuant to this section and also the fees pursuant to the regulating provisions of this code specifically pertaining to taxicabs, then the fees paid pursuant to this section shall be refunded by the city to said person.

(Ord. 1 § 6226, as amended by Ord. 100; December 2, 1958)

Every person conducting, carrying on or engaged in the business of general contractor or builder shall pay an annual license tax of fifty dollars. Every person conducting, carrying on or engaged in the business of subcontractor, including electrician, plumber, painter, roofing, brick laying, sheet metal, heating or any other subcontractor, shall pay a license tax of forty dollars per year. Every specialty contractor not otherwise specified in the above classification shall pay a license tax of forty dollars per year.

(Ord. 1 § 6228, added by Ord. 12; September 24, 1956)

Every person engaged in the business of owning, opening, establishing, managing, operating, maintaining or having charge of any temporary location or place of business of any kind for the selling of any insolvent, bankrupt, fire, damaged or other similar goods, wares or merchandise, and every itinerant or transient merchant having a temporary place of business but not having any continuous or permanent place of business in the city who sells or offers for sale any insolvent, bankrupt, fire, damaged or other goods, wares or merchandise, shall pay a license tax of twenty-five dollars per day.

(Ord. 1 § 6229, added by Ord. 12; September 24, 1956)

Every person not having a regularly established place of business in the City of La Puente who carries on the business of operating a laundry or dry cleaning route shall pay any annual license tax of thirty-six dollars per year per vehicle.

(Ord. 1 § 6230, added by Ord. 12; September 24, 1956)

Every person engaged in the business of electric sign installation and maintenance shall pay a license tax of forty dollars per year.

(Ord. 12, 1956; Ord. 1 § 6231)

Every subdivider who is required to file a final map pursuant to the provisions of the Subdivision Map Act of the state of California, or pursuant to the provisions of any section of this code, shall, at the time of filing said final map with the city clerk for the approval of the city council, pay a business license fee computed at the rate of twenty-five dollars per lot for each lot or unit so set forth upon said final map. The license fee so paid shall constitute the only business license fee payable for the final map which has been so filed for approval and the fee shall not be an annual or other term fee.

(Ord. 388 § 1, 1975: Ord. 12, 1956: Ord. 1 § 6232)

Every person conducting, carrying on or engaged in the business of refuse collection within the city shall pay an annual license fee of fifty dollars per year for each truck or pick-up used in the business.

(Ord. 448 § 2, 1980: Ord. 13, 1956: Ord. 1 § 6233)

Every private investigator, private patrol operator, armored contract carrier, or protection dog operator shall pay an annual license fee of fifty dollars per year. For purposes of Section 5.04.740, the following definitions shall apply:

(a) “Private investigator” is a person, other than an insurance adjuster subject to the provisions of Chapter 1 (commencing with Section 14000) of Division 5 of the Insurance Code, who, for any consideration whatsoever, engages in business or accepts employment to furnish, or agrees to make, or makes, any investigation for the purpose of obtaining, information with reference to:

Crime or wrongs done or threatened against the United States of America or any state or territory of the United States of America; the identity, habits, conduct, business, occupation, honesty, integrity, credibility, knowledge, trustworthiness, efficiency, loyalty, activity, movement, whereabouts, affiliations, associations, transactions, acts, reputation, or character of any person; the location, disposition, or recovery of lost or stolen property; the cause or responsibility for fires, libels, losses, accidents, or damage or injury to persons or to property; or securing evidence to be used before any court, board, officer or investigating committee.

A “private investigator” is any person, firm, company, association, partnership or corporation acting for the purpose of investigating, obtaining, and reporting to any private employer, its agent, supervisor, or manager, information concerning such employer’s employees involving questions of integrity, honesty, breach of rules or other standards of performance of job duties. A “private investigator” is not a public utility regulated by the State Public Utilities Commission, or its employees.

(b) “Private patrol operator” is a person, other than an armored contract carrier, who, for any consideration whatsoever: agrees to furnish, or furnishes, a watchman, guard, patrolman or other person to protect persons or property or to prevent the theft, unlawful taking, loss, embezzlement, misappropriation, or concealment of any goods, wares, merchandise, money, bonds, stocks, notes, documents, papers, or property of any kind; or performs the service of such watchman, guard, patrolman, or other person, for any of these purposes.

(c) “Armored contract carrier” is a contract carrier operating armored vehicles pursuant to California Highway Patrol and Public Utilities Commission authority.

(d) “Protection dog operator” is any person who, for any consideration whatsoever, engages in business to furnish, or agrees to furnish, or train, a protection dog for others. A “protection dog” means any dog trained to guard, protect, patrol or defend any premises, area or yard, or any dog trained to protect, defend or guard any person or property, with or without the necessity of direct human supervision.

(Ord. 776 § 4, 1999: Ord. 524 § 3 (part), 1985)