La Verne Municipal Code Ch. 5.12 Business License Fees

Any applicant for a business license or for renewal of a business license for which the established fee is on a basis other than a flat dollar amount shall submit an affidavit sworn under penalty of perjury setting forth the facts and information for the preceding business license year which are necessary to determine the correct fee due and payable; if the applicant has not previously conducted a business in the city and the facts and information for the preceding business license year are unknown then the necessary facts and information shall be estimated for the first business license fee to be charged in accordance with this chapter.

(Prior code § 6400)

Annual license fees for doing business in the city as defined in this title shall be in accordance with this chapter.

(Prior code § 6401)

License fees for retail, service, and wholesale businesses with a fixed place of business in the city shall be according to the following gross receipts schedule, unless otherwise specified in this code:

(Prior code § 6401.01; Ord. 795 § 3, 1989)

License fees for professional and semi-professional businesses with a fixed place of business in the city shall be according to the following:

Real estate brokers shall include all real estate salesmen and/or agent commissions when reporting the annual gross receipts of the business.

(Prior code § 6401.02)

License fees for manufacturing businesses with a fixed place of business in the city shall be according to the following schedule:

A. For the first person employed, fifty dollars;

B. For the next ninety-nine persons employed, four dollars and fifty cents each;

C. For all other persons employed, three dollars and fifty cents each.

(Prior code § 6401.03)

Every person engaged in the business of owning and/or operating an apartment house, hotel apartment house, duplex, apartment court or bungalow court, and other multiple dwellings shall pay an annual license fee of thirty dollars plus one dollar per one thousand dollars of annual gross rental receipts, exclusive of utility charges and service fees.

(Prior code § 6401.04)

Every person engaged in the business of renting five or more single-family dwellings, either on the same parcel or separate parcels in the city, shall pay an annual license fee of thirty dollars plus one dollar per thousand dollars of annual gross rental receipts exclusive of utility charges and service fees.

(Ord. 795 § 3, 1989)

Every person engaged in the business of renting or leasing land, vacant lots, offices, stores, industrial plants or any building or structure of any kind on land located in the city and rented to a tenant for purposes other than dwelling, sleeping or lodging shall pay an annual license fee as follows:

(Ord. 795 § 3, 1989; Ord. 876 § 1, 1996)

The license fee for conducting or maintaining a hotel, motel, auto court, roominghouse, boardinghouse, infirmary, sanitarium, convalescent home or hospital, resthome or home for the aged, as defined in this title or Title 18 of this code, shall be as follows: thirty dollars plus one dollar per one thousand dollars of annual gross rental receipts, exclusive of utility charges and service fees.

(Prior code § 6401.05)

Every person conducting or carrying on the business of outdoor advertising in the city by means of bill posting, sticking, tacking, affixing or painting bills or signs to or upon posts, fences, walls, billboards, vehicles, buildings or other structures shall pay an annual license fee of three hundred dollars or thirty dollars per day, whichever is the lesser sum.

(Prior code § 6401.06)

Every person engaged in the business of owning and/or managing a mobile home park shall pay an annual license fee of twenty-five dollars plus two dollars per one thousand dollars of annual gross rental receipts, exclusive of utility charges and service fees.

(Prior code § 6401.08)

Every person conducting, managing, operating or controlling the admission, directly or through agents into the trading area of a swap meet shall pay an annual fee of eight hundred dollars.

(Prior code § 6401.09)

Every person conducting, managing or carrying on any transient fair, carnival, arcade, theatrical performance or circus shall pay three hundred dollars per day while same is in operation. It shall be unlawful for any person to engage in, conduct, manage or carry on the business of any transient fair, carnival, arcade or circus without first obtaining a permit from the city council.

(Prior code § 6401.10)

Every person conducting the business of contracting, subcontracting, developing and/or subdividing within the city shall pay an annual license fee according to the following annual gross receipts schedule:

The term "gross receipts" shall include only receipts from jobs or projects located within the city limits; provided, that any contractor, developer, and/or subdivider maintaining a fixed place of business within the city shall be required to pay the annual license fee as set forth in this section.

(Prior code § 6401.11)

Any private person, firm or corporation delivering advertising material, commercial handbills or manufacturer's samples house-to-house in the city shall pay an annual license fee of one hundred fifty dollars.

(Prior code § 6401.12)

Every person engaged in the business of distributing, circulating or delivering newspapers in the city and not having a fixed place of business therein shall pay an annual license fee of one hundred dollars.

(Prior code § 6401.14)

All public utility companies shall pay an annual license fee of three hundred dollars.

(Prior code § 1604.15)

Each person conducting an amusement arcade, or operating an amusement device within the city shall pay an annual license fee of five percent of gross receipts for the first one thousand dollars and two percent of the excess over one thousand dollars.

(Prior code § 6401.16.1; Ord. 657 § 3, 1982)

Every person not having a fixed place of business within the city who owns or conducts the business consisting of vending machines or mechanical devices which are placed or located within the city shall pay an annual license fee in accordance with the following gross receipts schedule: thirty-five dollars for the first five thousand dollars or fractional part thereof; plus three dollars for each additional one thousand dollars or fractional part thereof in excess of five thousand dollars. No license fee shall be required for the operation or maintenance of any postage stamp machine.

(Prior code § 6401.16.2; Ord. 657 § 3, 1982)

Every person without a fixed place of business within the city engaged in business or otherwise in the selling of goods, wares, merchandise, services or other things of value and not otherwise specifically licensed in this chapter shall pay an annual license fee according to the following schedule:

(Prior code § 6401.17)

Every person in the business of wholesale delivery by vehicle to any established place of business in the city of any goods, wares or merchandise with annual gross receipts equal to one thousand dollars or more per year and not having a fixed place of business in the city shall pay an annual license fee of fifty-five dollars. Those with less than one thousand dollars annual gross receipts per year shall pay an annual license fee of thirty-five dollars.

(Prior code § 6401.18)

Every person without a fixed place of business within the city engaged in making retail deliveries with-in the city shall pay an annual license fee of eighty-five dollars, except those persons making fewer than five retail deliveries during any three-month period and after having signed an affidavit to that effect on a form provided by the license collector, shall pay a license fee of fifty-five dollars.

(Prior code § 6401.19)

Any person not having a fixed place of business in the city and who is doing business within the city by way of general repairs and/or maintenance services shall pay an annual license fee in accordance with the following annual gross receipts schedule:

(Prior code § 6401.21)

Notwithstanding the rates and fees otherwise payable per the provisions of this chapter, the maximum annual license tax payable by a single business shall be as follows:

A. Three thousand five hundred dollars per year for a business located within community facilities district 90-1;

B. Five thousand dollars for any business which does not meet the criteria set forth in subsection A of this section, but does generate a minimum of one hundred thousand dollars in annual sales tax revenue to the city's general fund;

C. Commencing January 1, 1996, the maximum annual license taxes set forth in subsections A and B of this section shall be increased by one hundred dollars per calendar year.

(Ord. 863 § 2, 1994)