Earlier editions: 2026-09
La Quinta Municipal Code Ch. 3.28 Business Licenses
La Quinta Municipal Code · 2026-10 edition · updated 2026-10-04 · La Quinta
Cite as: La Quinta Municipal Code Chapter 3.28 · Text as of 2026-10-04
3.28.010 - Definitions.¶
For the purposes of this chapter, unless it is plainly evident from the context that a different meaning is intended, certain terms used in this chapter are defined as follows:
A. "Business" means professions, trades, occupations, gainful activities, and all and every kind of calling whether or not carried on for profit.
B. "City" means the city of La Quinta, a charter city and municipal corporation of the state of California, in its present incorporated form or in any later reorganized, consolidated, enlarged or reincorporated form.
C. "Collector" means the city manager, or other city officer or employee charged with the administration of this chapter by the city manager.
D. "Gross receipts" means the total amount of the sale price of all sales and total amount charged or received for the performance of any act or service of whatever nature it may be, for which a charge is made or credit allowed, whether or not such act or service is done as a part or in connection with the sale of materials, goods, wares, or merchandise. "Gross receipts" apply to all such sales made in a fixed place of business within the city or without a fixed place of business in the city but from the delivery of any product or service to a location within the city. "Gross receipts," as used in this chapter, shall mean the gross receipts of the calendar year preceding the beginning of the annual license period. Included in gross receipts shall be all receipts, cash, credits, and property of any kind or nature, without any deduction therefrom on account of the cost of the property sold, the cost of the materials used, labor or service, costs, interest paid or payable, or losses or other expenses whatsoever. Excluded from gross receipts shall be the following:
Cash discounts allowed and taken on sales;
Credit allowed on property accepted as part of the purchase price and which property may later be sold;
Any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser;
Such part of the sale price returned by purchasers upon rescission of the contract of sale as is refunded either in cash or by credit;
Amounts collected for others where the business is acting as an agent or trustee, to the extent that such amounts are paid to those for whom collected and provided the agent or trustee has furnished the collector with the names and addresses of the others and the amounts paid to them;
That portion of gross receipts which has been the measure of a business license paid to any other city for sales transacted outside the city.
E. "Peddler" means any hawker, vendor, or other person who goes from house to house or from place to place or in or along the streets within the city selling and making immediate delivery or offering for sale and immediate delivery any goods, wares, merchandise or anything of value in his or her possession to persons other than manufacturers, wholesalers, jobbers or retailers in such commodities.
F. "Person" means all domestic and foreign corporations and limited liability companies, associations, syndicates, joint stock corporations, partnerships of every kind, clubs, business and business entity of every kind, or common-law trusts, societies and individuals transacting and carrying on any business in the city other than as an employee.
G. "Renewal date" means the date listed for renewal on the permit.
H. "Solicitor" means a person engaged in soliciting, canvassing, or taking orders from house to house or from place to place or by telephone, internet or by any other means of communication for any goods, wares, merchandise, or any article to be delivered in the future or for services to be performed in the future or making, manufacturing, or repairing any article whatsoever for future delivery or for subscriptions to periodicals or tickets of admission to entertainments or memberships in any clubs.
I. "Sworn statement" means an affidavit sworn to before a person authorized to take oaths or a declaration or certification made under penalty of perjury.
(Ord. 529 § 8, 2015; Ord. 400 § 1, 2004; Ord. 303 § 1, 1997; Ord. 31 § 1, 1983; Ord. 16 § 1, 1982)
3.28.020 - Enforcement.¶
A. The collector shall have the responsibility and power to enforce the provisions of this chapter, and the police chief shall render such assistance in the enforcement thereof as may from time to time be required.
B. The collector, who may act through deputies or duly authorized assistants, may examine, or cause to be examined, all places of business in the city to ascertain whether the provisions of this chapter have been complied with.
C. The collector, who may act through deputies or duly authorized assistants, shall have the power and authority to enter, free of charge, at any reasonable time, any place of business required by the provisions of this chapter to be licensed and require an exhibition of the license certificate. Any person who willfully fails to exhibit such certificate on demand shall be guilty of an infraction and subject to the penalties provided for by Section 1.01.230 of this code.
(Ord. 529 § 8, 2015; Ord. 31 § 1, 1983; Ord. 16 § 1, 1982)
3.28.030 - Business license required.¶
Subject to the provisions of this chapter, all businesses engaged in or carried on in the city shall pay for an annual business license in the amounts as provided in this chapter except where specific provisions are made for daily, monthly, quarterly or semi-annual payments pursuant to Sections 3.28.320 and 3.28.330 of this chapter. It is unlawful for any person to initiate, transact, engage in, or carry on any business in the city without first having obtained and paid for a valid business license, or without complying with any and all provisions of this chapter applicable to that business.
When any person shall by use of signs, circulars, cards, telephone book, electronic media or newspapers, advertise, hold out, or represent that he or she is in business in the city, or when any person holds an active license or permit issued by a governmental agency indicating that he or she is in business in the city, and such person fails to deny by a sworn statement given to the collector that he or she is not conducting a business in the city after being requested to do so by the collector, then these facts shall be considered prima facie evidence that he or she is conducting a business in the city.
(Ord. 529 § 8, 2015; Ord. 31 § 1, 1983; Ord. 16 § 1, 1982)
3.28.040 - License subject to other regulations and fees.¶
Persons required to obtain and pay for a business license for transacting and carrying on any business under this chapter shall not be relieved from the payment of any fees for the privilege of carrying on any similar or related activity required under any other ordinance of the city and shall remain subject to the regulatory provisions of other ordinances. No person shall be entitled to a business license and the collector shall not issue a business license to any person commencing business unless and until said person shall have complied with all applicable city ordinances. No license shall be issued covering any food or drink dispensing establishment, restaurant, pet hospital, pet shop, veterinarian, or kennel services until the applicant has obtained applicable permits and licenses from the Riverside County department of health, and if applicable, from the state alcoholic control board. No person shall be issued a business license without first obtaining a state board of equalization seller's permit, if applicable, and adding the city of La Quinta as a sublocation. No license shall be issued covering the sale of firearms until the applicant has obtained applicable permits and licenses from the Riverside County sheriff's department.
(Ord. 529 § 8, 2015; Ord. 31 § 1, 1983; Ord. 16 § 1, 1982)
3.28.045 - Required course for landscape-related businesses on overseeding alternative and water efficiency.¶
Applicants for a city business license or renewal of a city business license to provide services or nursery products related to or used for landscape installation, maintenance, or design, shall comply with the required course provision of Section 8.13.065 of this code.
(Ord. 554 § 1, 2017)
3.28.050 - False statements.¶
It is unlawful for any person knowingly to make any false statement in any application for a license pursuant to the provisions of this chapter.
(Ord. 529 § 8, 2015; Ord. 31 § 1, 1983; Ord. 16 § 1, 1982)
3.28.060 - True names on reports.¶
Every person making out any report or record required by the terms of this chapter or any copy thereof shall sign his or her true name and give the true name and correct address of the licensee.
(Ord. 529 § 8, 2015; Ord. 31 § 1, 1983; Ord. 16 § 1, 1982)
3.28.070 - Illegal occupations.¶
A license granted pursuant to this chapter does not permit any occupation or activity of any kind which is prohibited by this code or any other ordinance, or by any state or federal statute, law, rule, order or regulation.
(Ord. 529 § 8, 2015; Ord. 31 § 1, 1983; Ord. 16 § 1, 1982)
3.28.080 - Grounds for denial.¶
A. The collector may refuse to issue a license to carry on any business, occupation or activity, if such business, occupation, or activity has been, will be, or is apt to become any one (1) or more of the following:
Prohibited by any local ordinance or by any state or federal law, statute, rule or regulation;
A public nuisance;
In any way detrimental to the public interest;
Prohibited by zoning laws and ordinances.
B. A license may also be denied on the grounds that the applicant has knowingly made a false statement in a material matter either in his or her application or in his or her testimony before the city manager or other body hearing such testimony.
(Ord. 529 § 8, 2015; Ord. 31 § 1, 1983; Ord. 16 § 1, 1982)
3.28.090 - Real party in interest.¶
The city council, city manager, collector, police department official, or other appropriate officer or body may examine under oath any applicant to determine who is the authentic, real party in interest in the business, occupation or exhibition for which a license is sought.
If the city council or other body or official having jurisdiction is satisfied that the applicant is not the authentic, real party in interest in the business, it may deny the license.
If the city council or such other body or official finds that the applicant is not the authentic, real party in interest in the business and if the application is found to be in the interest of one whose license has been revoked or who has been refused a license in the past, the application shall be edited to show the authentic, real party in interest in the business as the applicant and any future applications shall have the authentic, real party in interest identified and shall be processed in accordance with this chapter.
(Ord. 529 § 8, 2015; Ord. 31 § 1, 1983; Ord. 16 § 1, 1982)
3.28.100 - Grounds for revocation.¶
A license may be revoked on any one (1) or more of the following grounds:
A. Any facts exist upon which a denial of such license would be authorized;
B. The licensee, or any agent or employee of the licensee has been convicted of violating any of the terms of this chapter, or any regulation imposed pursuant thereto, or of any state or federal law, statute, rule, order or regulation, now or hereafter in force regulating the occupation or other activity for which the license was issued;
C. The licensee obtained the license by fraudulent misrepresentations;
D. Conspiracy with any person to do anything described in subsection A, B, or C, of this section;
E. The failure or refusal of the licensee to notify the collector of any material change in facts concerning the license within thirty (30) days after such change.
(Ord. 529 § 8, 2015; Ord. 31 § 1, 1983; Ord. 16 § 1, 1982)
3.28.110 - Forfeiture of fee.¶
On revocation of the license, the entire cost of the business license shall be forfeited to the city.
(Ord. 529 § 8, 2015; Ord. 31 § 1, 1983; Ord. 16 § 1, 1982)
3.28.120 - New license after revocation.¶
When a license of any person is revoked for cause, no new or other license for the same or a similar business shall be granted to the same person within six (6) months after such revocation.
(Ord. 529 § 8, 2015; Ord. 31 § 1, 1983; Ord. 16 § 1, 1982)
3.28.130 - Keeping insurance etc., in force.¶
A. Whenever this code requires the applicant for any license or permit to procure, post, or maintain in effect any bond, undertaking, deposit, surety, or policy of insurance, any license or permit so issued shall be in good standing only when such bond, undertaking, deposit, surety, or policy of insurance is in full force and effect. Such license or permit shall be automatically suspended without notice at any time such bond, undertaking, deposit, surety, or policy of insurance is not in full force and effect.
B. If a new bond, undertaking, deposit, surety, or policy of insurance acceptable to the collector is filed before the cancellation or expiration of the old one becomes effective, the license or permit will continue in full force.
(Ord. 529 § 8, 2015; Ord. 31 § 1, 1983; Ord. 16 § 1, 1982)
3.28.140 - Compliance with laws required.¶
The payment for a business license as required by the provisions of this chapter, and its acceptance by the city, and the issuance of such license to any person shall not entitle the holder thereof to carry on any business unless he or she has complied with all the requirements of this code and all other applicable laws, nor to carry on any business in any building or on any premises designated in such license in the event such building or premises are situated in a zone or locality in which the conduct of such business is in violation of any law.
(Ord. 529 § 8, 2015; Ord. 31 § 1, 1983; Ord. 16 § 1, 1982)
3.28.150 - License and penalties constitute debt to city.¶
The charge for any business license and penalty imposed by the provisions of this chapter shall be deemed a debt to the city. An action may be commenced in the name of the city in any court of competent jurisdiction, for the amount of any delinquent business license charges and penalties.
(Ord. 529 § 8, 2015; Ord. 31 § 1, 1983; Ord. 16 § 1, 1982)
3.28.160 - Remedies cumulative.¶
All remedies prescribed under this chapter shall be cumulative and the use of one (1) or more remedies by the city shall not bar the use of any other remedy for the purpose of enforcing the provisions of this chapter.
(Ord. 529 § 8, 2015; Ord. 31 § 1, 1983; Ord. 16 § 1, 1982)
3.28.170 - Separate license for each place or type of business.¶
A separate license must be obtained for each branch establishment or location of the business transacted and carried on and for each separate type of business 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, that warehouses and distributing 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; and provided further, that any person conducting two (2) or more types of businesses at the same location and under the same management, or at different locations, but which businesses use a single set or integrated set of books and records, may at his or her option, pay only for one (1) business license calculated on all gross receipts of the businesses under the schedule that applies to the type of business of such person which requires the highest payment on such gross receipts except that a business license charge of three dollars ($3.00) for each additional branch, location, or type of business shall be paid.
(Ord. 529 § 8, 2015; Ord. 31 § 1, 1983; Ord. 16 § 1, 1982)
3.28.180 - Information confidential.¶
The collector or any authorized representatives shall not make known in any manner whatever the business affairs, operations, or information obtained by an investigation of records and equipment of any person required to obtain or pay for a business license under the provisions of this chapter or to divulge the amount or source of income, profits, losses, expenditures, or any particular thereof set forth in any statement or application, or to permit any statement or application, or copy of either, or any other document relating thereto which contains specific information as to the amount or source of income or expenditures of any person obtaining a license to be seen or examined by any person.
Nothing in this section shall be construed to prevent the disclosure to or examination of records by another city agent for the sole purpose of administering or enforcing any of the provisions of this chapter or auditing of accounts of the collector, federal or state officials, or a grand jury or court of law upon subpoena or in a proceeding to determine the existence of any business license liability amount of the particular licensee to the city; nor shall the disclosure of the names and addresses of persons to whom licenses have been issued and the general type of their business be prohibited hereunder, together with general statistics regarding the business license costs and business receipts collected or business done in the city.
(Ord. 529 § 8, 2015; Ord. 31 § 1, 1983; Ord. 16 § 1, 1982)
3.28.190 - Exemptions.¶
A. Generally. Nothing in this chapter shall be deemed or construed to apply to any person transacting and carrying on any business exempt by virtue of the Constitution or applicable statutes of the United States or of the state of California. Any person claiming an exemption pursuant to this chapter shall file a written declaration, under penalty of perjury with the collector stating the facts upon which exemption is claimed are true and correct and shall furnish such information and verification as may be required, such as a 501(c)(3) form, DD-214 form, medical doctor verification, proof of gross receipts satisfactory to the collector, IRS form 4506-T, etc. In the absence of such statement substantiating the claim, such person shall be liable for the payment for the business license imposed by this chapter. The collector, after giving notice and a reasonable opportunity for hearing to a licensee, may revoke any license granted pursuant to the provisions of this section upon information that the licensee is not entitled to the exemption as provided in this chapter.
B. Charitable and Nonprofit Organizations. The provisions of this chapter shall not be deemed or construed to require the payment for a business license to conduct, manage or carry on any business, occupation, or activity from any institution or organization which is conducted, managed or carried on wholly for the benefit of charitable purposes or from which profit is not derived, either directly or indirectly, by any individual; nor shall any business license be required for the conducting of any entertainment, concert, exhibition, or lecture on scientific, historical, literary, religious or moral subjects within the city whenever the receipts of any such entertainment, concert, exhibition or lecture are to be appropriated to any church or school or to any religious or benevolent purpose; nor shall any business license be required for the conducting of any entertainment, dance, concert, exhibition or lecture by any religious, charitable, fraternal, educational, military, state, county or municipal organization or association whenever the receipts of any such entertainment, dance, concert, exhibition or lecture are to be appropriated for the purpose and objects for which such organization or association was formed and from which profit is not derived, either directly or indirectly, by any individual; provided, however, that nothing in this section shall be deemed to exempt any such organization or association from complying with any of the provisions of this code requiring a permit from the city council or any commission or officer to conduct, manage, or carry on any profession, trade, calling or occupation.
C. Disabled Veterans. No business license shall be payable by any person who has received an honorable discharge from or release from active duty in one (1) of the United States armed services, who is physically unable to obtain a livelihood by manual labor, and who is a voter of this state. In addition to form DD214, the city may require any disabled veteran applying for an exemption to submit a certificate signed by a physician or surgeon substantiating the disability.
D. Newspapers, Magazines and Periodicals. The provisions of this chapter shall not apply to the publication or sale of newspapers, magazines or other periodicals regularly issued at average intervals not exceeding three (3) months.
E. Businesses Subject to Franchise, Etc. No business license shall be required of any public utility or other service organization which pays to the city a fee or tax under a franchise or similar agreement.
F. Limited Income. No business license shall be required of a person doing business and drawing social security benefits whose gross receipts do not exceed the maximum income allowed by Title 42, U.S. Code, Section 403(f)(3), as presently written or as amended.
(Ord. 529 § 8, 2015; Ord. 31 § 1, 1983; Ord. 16 § 1, 1982)
3.28.200 - Fee adjustments required in cases of interstate commerce.¶
None of the business license charges provided for herein shall be so applied as to occasion an undue burden upon interstate commerce or be violative of the equal protection and due process clauses of the Constitution of the United States and the state of California. In any case where a business license charge is believed by a licensee or applicant for a license, to place an undue burden upon interstate commerce or be violative of such constitutional clauses, he or she may file an appeal with the city manager pursuant to Chapter 2.08 of this code.
(Ord. 529 § 8, 2015; Ord. 31 § 1, 1983; Ord. 16 § 1, 1982)
3.28.210 - Application—Contents of license.¶
Every person required to have a license, or renewing a license under the provisions of this chapter shall make application for the same to the collector on forms provided by the collector, and upon the payment of the prescribed business license charge the collector shall, if appropriate, issue to such person a license which shall contain: (1) the name of the person to whom the license is issued; (2) the business licensed; (3) the place where such business is to be transacted and carried on; (4) the date of the expiration of such license; (5) a fictitious business statement if applicable; and (6) such other information as may be necessary for the enforcement of the provisions of this chapter.
(Ord. 529 § 8, 2015; Ord. 31 § 1, 1983; Ord. 16 § 1, 1982)
3.28.220 - Statement of gross receipts.¶
In all cases where the amount for the business license to be paid is measured by gross receipts, or is exempt based on gross receipts, the applicant for license or license renewal shall furnish to the collector a sworn statement setting forth such information as is required and as may be necessary to determine the amount for the business license to be paid by the applicant.
Upon making application for the first license to be issued hereunder, or for a newly established business, a person shall estimate the gross receipts for the period to be covered by the license to be issued. Such estimate, if accepted by the collector as reasonable, shall be used in determining the amount for the business license to be paid by the applicant.
(Ord. 529 § 8, 2015; Ord. 31 § 1, 1983; Ord. 16 § 1, 1982)
3.28.230 - Statements not conclusive.¶
No statements shall be conclusive as to the matters set forth therein, nor shall the filing of the same preclude the city from collecting by appropriate action such sum as is actually due and payable hereunder. Such statement and each of the several items therein contained shall be subject to audit and verification by the collector, his or her deputies, or authorized employees of the city, who are hereby authorized to examine, audit, and inspect such books and records of any licensee or applicant for license, as may be necessary in their judgment to verify or ascertain the amount for the business license due. An inspection of books and records shall be made only when the collector has determined that there is substantial necessity to do so in order to properly administer this chapter.
All licensees, applicants for licenses, and persons engaged in business in the city are hereby required to permit an examination of such books and records for the purposes aforesaid.
(Ord. 529 § 8, 2015; Ord. 31 § 1, 1983; Ord. 16 § 1, 1982)
3.28.240 - Failure to file or failure to file a corrected statement.¶
If any person fails to file any required statement within the time prescribed, or if after demand therefor made by the collector he or she fails to file a corrected statement, the collector may determine the amount for the business license due from such person by means of such information as he or she may be able to obtain. If such a determination is made, the collector shall give a notice of the amount so assessed by serving it in accordance with Section 1.01.300 of this code.
(Ord. 529 § 8, 2015; Ord. 31 § 1, 1983; Ord. 16 § 1, 1982)
3.28.250 - Appeals.¶
Any person aggrieved by any decision of the collector or of any other city officer made pursuant to this chapter may request a hearing before the city manager in accordance with Chapter 2.08 of this code.
(Ord. 529 § 8, 2015; Ord. 31 § 1, 1983; Ord. 16 § 1, 1982)
3.28.260 - Additional power of collector.¶
In addition to all other power conferred upon him or her, the collector shall have the power, for good cause shown, to extend the time for filing any required sworn statement for a period not exceeding thirty (30) days, and in such case to waive any penalty that would otherwise have accrued; and shall have the further power to compromise any claims as to amount for the business license due.
(Ord. 529 § 8, 2015; Ord. 31 § 1, 1983; Ord. 16 § 1, 1982)
3.28.270 - No license transferable—Amended license for changed location.¶
No license issued pursuant to this chapter shall be transferable; provided, that if a licensee wishes to relocate a business within the city, he or she may request an amendment to his or her business license, rather than reapplying for a new license, by submitting an application and paying a processing fee of ten dollars ($10.00). The amended license shall be issued if the new location complies with all applicable provisions of this code.
(Ord. 529 § 8, 2015; Ord. 31 § 1, 1983; Ord. 16 § 1, 1982)
3.28.280 - Duplicate license.¶
A duplicate license may be issued by the collector to replace any license previously issued which has been lost or destroyed upon the licensee filing a statement of such fact and, at the time of filing such statement, paying a duplicate license fee of five dollars ($5.00).
(Ord. 529 § 8, 2015; Ord. 31 § 1, 1983; Ord. 16 § 1, 1982)
3.28.290 - Posting and keeping licenses.¶
All licenses shall be kept and posted in the following manner:
A. Any licensee transacting and carrying on business at a fixed place of business in the city shall keep the license posted in a conspicuous place upon the premises where such business is carried on.
B. Any licensee transacting and carrying on business but not operating at a fixed place of business in the city shall keep the license upon his or her person at all times while transacting and carrying on such business in the city.
(Ord. 529 § 8, 2015; Ord. 31 § 1, 1983; Ord. 16 § 1, 1982)
3.28.300 - Method and time of payment.¶
Unless otherwise specifically provided, all annual amounts due for business licenses shall be due and payable on or before the renewal date.
(Ord. 529 § 8, 2015; Ord. 31 § 1, 1983; Ord. 16 § 1, 1982)
3.28.310 - Penalties for failure to pay fee when due.¶
For failure to pay for a business license when due, the collector shall add a penalty of ten percent (10%) of such business license charge on the first day of each succeeding month after the due date thereof; provided, however, the amount of such penalty to be added shall in no event exceed fifty percent (50%) of the amount of the business license charge due.
(Ord. 529 § 8, 2015; Ord. 31 § 1, 1983; Ord. 16 § 1, 1982)
3.28.320 - Business license amounts—Persons without fixed place of business in city.¶
Every person not having a fixed place of business within the city and not being otherwise licensed or classified in this chapter, who delivers any product or service by the use of vehicles in the city except taxicabs and passenger carriers shall pay for a business license as follows:
A. Delivers Any Product or Service in the City by the Use of Vehicles. Amounts based on vehicle weight as follows:
| Capacity | Rate per Vehicle |
|---|---|
| Not exceeding one-half ton | $15.00 |
| One-half to 2 ton | $25.00 |
| Over 2 ton to 3 ton | $50.00 |
| Over 3 ton | $75.00 |
B. Operates a Mobile or Occasional Business. Flat rate based on type of use as follows:
- Advertising.
a. Distributing handbills: one hundred dollars ($100.00) annually, or fifty dollars ($50.00) monthly, or twenty-five dollars ($25.00) daily.
b. Sound trucks: two hundred dollars ($200.00) annual fee per truck, or fifty dollars ($50.00) daily fee per truck.
c. Klieg lights: one hundred fifty dollars ($150.00) per year per light, or at licensee's option, fifteen dollars ($15.00) per day per light.
Auctioneers. Two hundred fifty dollars ($250.00) per year, or at the option of the licensee, twenty-five dollars ($25.00) per day.
Carnivals, Fairs. Two hundred dollars ($200.00) for the first day and one hundred fifty dollars ($150.00) for each additional day, for the first ten or fewer concessions; plus thirty dollars ($30.00) for the first day and twenty dollars ($20.00) for each additional day for each concession in excess of ten (10). For the purpose of this section, concession shall be any amusement ride, booth, exhibit, stall, tent, trailer, or stand which charges any fee for the ride, service or product offered.
Circuses. Two hundred dollars ($200.00) per day.
Commercial Filming and Still Photography. On city streets or other city property, as follows:
| Persons Employed at Location | Rate per Day |
|---|---|
| 1—3 | $100.00 |
| 4—6 | $200.00 |
| 7—9 | $400.00 |
| 10 and over | $600.00 |
Traffic-control costs or any additional costs as required by the chief of police shall be paid entirely by the applicant.
- Contractors and Subcontractors. Every person engaged in the business of contracting which requires a state contractors' license shall pay a business license as follows:
a. General contractors, one hundred dollars ($100.00) annually;
b. Subcontractors, fifty dollars ($50.00) annually;
c. Business licenses for general contractors and subcontractors may be obtained semi-annually.
- Peddlers or Solicitors.
a. Principal, two hundred dollars ($200.00) annually;
b. Each additional solicitor or peddler, ten dollars ($10.00) quarterly.
- Sales Representatives. Every person engaged in the business of solicitor of order for sales or services by a nationally franchised business (such as AVON) wherein solicitation only occurs by previous appointment shall pay twenty-five dollars ($25.00) per year.
Every person not having a fixed place of business within the city who engages in business within the city and is not subject to the provisions of this section, such as consultants or others providing a professional service, shall pay for a business license at the same rate prescribed in this chapter for persons engaged in the same type of business from and having a fixed place of business within the city. Any person not having a fixed place of business within the city and subject to a business license rate based on gross receipts shall calculate gross receipts and provide statements in accordance with this chapter.
(Ord. 529 § 8, 2015; Ord. 31 § 1, 1983; Ord. 16 § 1, 1982)
3.28.330 - Persons with fixed place of business in city.¶
A. Passive-Type Businesses. Flat rate based on type of use as follows:
Billboards. Signs not fixed on places of business: one hundred dollars ($100.00) per structure or sign per year.
Living Accommodations. Every person transacting or engaged in the rental of four (4) or more dwelling units in any apartment house, rooming house, houses for rent, or other living accommodations shall pay twelve dollars ($12.00) annually per unit, provided that hotels and motels shall be on the gross receipts basis, Class B.
Mobile Home, Trailer, and Recreational Vehicle Parks. Twelve dollars ($12.00) per space per year.
Coin-Operated Machines. Every person operating one (1) or more vending machine, coin-operated amusement device, shuffleboard, juke box, electronic game or other similar device, shall pay for a business license based on the entire gross receipts from all of such machines operated within the corporate limits of the city in accordance with the schedule set forth in subsection B, Class B.
B. Every person who engages in business at a fixed place of business within the city shall pay for a business license based upon gross receipts at the following rates and in the following classifications:
| Gross Receipts Range | Rate Class A ($) | Rate Class B ($) | Rate Class C ($) |
|---|---|---|---|
| 0—25,000 | 15.00 | 18.00 | 21.00 |
| 25,001—50,000 | 25.00 | 30.00 | 36.00 |
| 50,001—100,000 | 30.00 | 36.00 | 43.00 |
| 100,001—250,000 | 46.00 | 55.00 | 66.00 |
| 251,000—500,000 | 76.00 | 90.00 | 108.00 |
| 500,001—750,000 | 114.00 | 135.00 | 162.00 |
| 751,000—1,000,000 | 150.00 | 180.00 | 216.00 |
| 1,000,001—2,000,000 | 400.00 | 500.00 | 600.00 |
| 2,000,001—3,000,000 | 500.00 | 625.00 | 750.00 |
| 3,000,001—4,000,000 | 600.00 | 750.00 | 900.00 |
| 4,000,001—5,000,000 | 700.00 | 875.00 | 1,050.00 |
| 5,000,001—10,000,000 | 1,000.00 | 1,250.00 | 1,500.00 |
| 10,000,001 and up | 1,500.00 | 1,875.00 | 2,250.00 |
CLASSIFICATIONS
Class A
Automobile repair, services and gas stations
Home-based food and/or beverage business for profit
Laundry, dry cleaning, and garment services
Manufacturing not listed in Class B or C
Retail trade not listed in Class B or C
Wholesale trade not listed in Class B or C
Class B
Amusement and recreation services, including motion pictures
Architectural and design services
Automotive sales
Barbers and hairstylists
Beauty shops and nail salons
Childcare providers
Cleaning services
Coin-operated and vending machines
Engineering services
Hotels and motels
Landscape and horticultural services
Maintenance and handyman services
Operators, renters, and lessors of commercial and residential property
Restaurants and eating and drinking establishments
Secretarial and notarial services
Services to buildings and pools
Short-term vacation rental homeowner
Storage facilities
All other persons engaged in business not specifically listed elsewhere in this chapter
Class C
Accounting, auditing, and bookkeeping services
Consultants and other professional service providers
Financial services
Insurance brokers and services
Legal services
Management services and public relations services
Medical and health services, including eldercare, massage and personal trainers
Real estate agents, brokers, managers, and services, including property management
Travel consultants and services
(Ord. 529 § 8, 2015; Ord. 31 § 1, 1983; Ord. 16 § 1, 1982)
3.28.340 - Taxicabs and passenger carriers.¶
A. All passenger carriers described in Section 5.40.010(A), and subject to Chapter 5.40 Passenger Carriers shall, in addition to all other requirements, comply with the franchise, license, permit, and contract requirements established by Sunline Transit Agency and Sunline Services Group. In the event that the city takes official action to no longer be a member of the Sunline Transit Agency or Sunline Services Group, or the city takes official action to no longer be a party to the implementation agreement authorizing the Sunline Services Group to Regulate Taxicabs, or both, then all passenger carriers described in Section 5.40.010(A) and subject to Chapter 5.40 Passenger Carriers shall remain subject to and governed by all ordinances, resolutions, regulations, and other official actions then in place, including the provisions for the annual business license amounts for taxicab operators' licenses and taxicab vehicles, set by Sunline Transit Agency and Sunline Services Group, except that the city shall be the governing agency with jurisdiction over the passenger carriers.
B. In the event that passenger carriers described in Section 5.40.010(A) are found, by any governmental entity with competent jurisdiction, to no longer be subject to and governed by the ordinances, resolutions, regulations, and other official actions then in place by Sunline Transit Agency and Sunline Services Group at the time the city becomes the governing agency pursuant to subsection A of this section, then notwithstanding any other provision in this code, the annual business license amounts for taxicab operators' licenses and taxicab vehicles shall be the fees originally adopted by La Quinta Ordinance No. 31, which are:
Taxicab operator's license, sixty dollars ($60.00) annually.
Taxicab vehicles, per vehicle, twenty-five dollars ($25.00) annually.
(Ord. 529 § 8, 2015)
3.28.350 - Waiver or reduction of taxes or penalties by city council.¶
The city council, for good and satisfactory cause shown, may order the issuance of a business license for less than the charge herein provided or without any payment whatsoever.
(Ord. 529 § 8, 2015; Ord. 31 § 1, 1983; Ord. 16 § 1, 1982)
3.28.360 - Rules and regulations.¶
The collector may make such rules and regulations not inconsistent with the provisions of this chapter as may be necessary or desirable to supplement or clarify such provisions or aid in their enforcement. Such rules and regulations shall be known as Business License Rules and Regulations, shall be placed in written form and numbered consecutively, and shall be approved by the city attorney before becoming effective. A copy of each such Business License Rules and Regulations shall be filed with the city clerk.
(Ord. 529 § 8, 2015; Ord. 31 § 1, 1983; Ord. 16 § 1, 1982)
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