Montebello Municipal Code Ch. 5.08 Business License Taxes

Footnotes:

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Editor's note— Ord. No. 2331, §§ 1—5, adopted June 24, 2009, repealed former §§ 5.08.010—5.08.030, 5.08.050 and 5.08.060, and enacted new §§ 5.08.010—5.08.030, 5.08.050 and 5.08.060 as set out herein. The repealed sections pertained to similar subject matter. See also the Code Comparative Table and Disposition List.

5.08.010 - Designated.¶

A. The following businesses, occupations and professions shall be required to pay, as and for business license taxes, the amounts hereinafter set forth in this section, pertaining thereto:

Advertising vehicle: Fifty-one dollars and thirty-three cents per vehicle, per day;
Rental of real property: Residential property, excluding condominiums, having an apartment house (as defined in Chapter 17.08 of this code) located thereon, with three or more dwelling units therein: five hundred fifteen dollars and twenty-two cents per year and one hundred seventy-one dollars and seventy-four cents per year for each additional unit;
Auctions: One hundred fifty-two dollars per day unless conducted as an integral part of a business otherwise licensed hereunder;
Business by vehicle:

a. Refuse trucks: Six hundred seventy-six dollars and ten cents per year for each vehicle;

b. All others: One hundred forty-seven dollars and seven cents per year per vehicle;

Contractors: Seventy-three dollars and four cents per quarter, two hundred ninety-two dollars and sixteen cents per year;
Junk dealer, automobile or truck dismantler: Five hundred sixty-eight dollars and fifty-two cents per year;
Outdoor advertising signs:

a. Outdoor advertising on signs: Two hundred eighty-four dollars and twenty-six cents per year (plus twenty-two dollars and seventy-one cents per year for each sign in excess of ten);

b. Advertising on benches: Two hundred eighty-four dollars and twenty-six cents per year (plus twenty-two dollars and seventy-one cents per year for each sign in excess of ten) (excluding benches which contain no advertising);

Peddler, solicitor, or itinerant vendor: Two hundred eighty-four dollars and twenty-six cents per year;
Public dump: One thousand three hundred thirty-eight dollars and thirty-eight cents per month or two percent of the gross receipts derived therefrom, whichever is greater;
The activities for which a temporary use permit is required hereunder pursuant to Chapter 12.16 of this code, shall pay the following taxes:

a. Circuses, per day Per mechanical ride	$165.82 50.34
b. Parades per day	130.29
c. Carnivals per day Per mechanical ride	165.82 50.34
d. Fairs, per event	130.29
e. Temporary outdoor exhibits per day Montebello businesses exempt	130.29
f. Tents, per event (if over 20 × 20) Montebello businesses, per event	130.29 70.08
g. Aircraft and helicopter landings and demonstrations per day	130.29
h. Public demonstration of gatherings of more than 25 people, per day	165.82
i. Christmas trees/pumpkin patch sales, per year	130.29
j. Moving and/or estate sales, per day	30.60
k. Filming, per day	165.82

Dance permit: Every person who is required to obtain a dance permit for a public dance or cabaret dance pursuant to Chapter 5.32 of this code, shall pay a business license tax as follows:

a. Public dance: One hundred thirty-six dollars and twenty-one cents per day for each day and for each location at which such dance is conducted,

b. Cabaret, per year: Two thousand three hundred forty-four dollars and thirteen cents per year for each location at which such dance is conducted;

Pool or billiard rooms or halls: The rate of license fees for billiard rooms or halls and pool rooms shall be forty-three dollars and forty-three cents for each billiard, pool or snooker table per year;
Oil well operator: A tax equal to $.3329 per barrel of oil produced from wells owned or operated by such person located within the city;
Shoe shine stands: Fifty-one dollars and thirty-three cents per year;
Vending machines: Every individual or firm whose business is limited exclusively to renting, leasing or operating coin-operated vending machines dispensing tangible personal property, shall pay a tax based on the entire gross receipts which are directly attributable to the business activities conducted within the city, and no minimum license tax shall be imposed upon any business location, nor shall such license tax be measured by the number of business locations or machines of the taxpayer within the city. The city may demand an audit of any such licensee and require him or her to submit a copy of the state sales and use tax return filed relative to such machines;
Child care center (as defined in Chapter 17.08 of this code) nine children and more: Fifty-one dollars and thirty-three cents per year;
Mechanical amusement device or amusement game machine: One hundred seventy-two dollars and seventy-three cents per device or machine per year;
Fortune telling, as regulated and defined in Chapter 5.44 of this code: Seven hundred eighty-eight dollars and sixty-two cents.

B. Except where otherwise stated, the tax imposed by this section shall be increased or decreased annually as of July 1st of each calendar year, commencing on July 1, 1979, in an amount equal to the increase or decrease from the base index in the then latest available consumer price index, as prepared and released by the U.S. Department of Labor, Bureau of Statistics, for the Los Angeles-Riverside-Orange County area. The last index published for the month of June 1978 shall be deemed to be the base index for the purpose of this section.

(Ord. 2319 § 1, 2008: Ord. 2305 § 1, 2007: Ord. 2293 § 1, 2006: Ord. 2286 § 1, 2005: Ord. 2272 § 1, 2004: Ord. 2257 § 1, 2003: Ord. 2241 § 1, 2002; Ord. 2224 § 1, 2001: prior code § 69200)

(Ord. No. 2331, § 1, 6-24-2009)

Exceptions & meaning →

5.08.020 - Additional tax based on gross receipts.¶

A. Each person engaged in a business, occupation or profession, in addition to the business license taxes imposed by Section 5.08.010, shall pay a business license tax based upon the annual gross receipts of such business, occupation or profession for the preceding calendar year, in accordance with the following schedule, plus eighty cents per one thousand dollars or fractional part thereof over one million dollars of all gross receipts:

Over	To and Including	Fee
$ 0	$ 25,000	$ 133.25
25,001	50,000	154.96
50,001	100,000	210.24
100,001	150,000	260.57
150,001	200,000	311.90
200,001	300,000	362.23
300,001	400,000	414.54
400,001	600,000	520.15
600,001	800,000	691.89
800,001	1,000,000	1,038.33
1,000,001	Over	1,380.82

B. The taxes imposed by this section shall be increased or decreased annually as of July 1st of each calendar year, commencing on July 1, 1979, in an amount equal to the increase or decrease from the base index in the then latest available consumer price index, as prepared and released by the U.S. Department of Labor, Bureau of Statistics, for the Los Angeles-Riverside-Orange County area. The last index published for the month of June 1978 shall be deemed to be the base index for the purpose of this section.

(Ord. 2319 § 2, 2008: Ord. 2305 § 2, 2007: Ord. 2293 § 2, 2006: Ord. 2286 § 2, 2005: Ord. 2272 § 2, 2004: Ord. 2257 § 2, 2003: Ord. 2241 § 2, 2002; Ord. 2224 § 2, 2001: prior code § 6201)

(Ord. No. 2331, § 2, 6-24-2009)

Exceptions & meaning →

5.08.030 - Suspension of a portion of certain business license taxes.¶

A. Notwithstanding the provisions of Section 5.08.010(A)(2) of this code, during the period July 1, 2009 through and including June 30, 2010, the business license tax to be collected pursuant to that subsection, shall not exceed the following:

Residential property, excluding condominiums having an apartment house (as defined in Chapter 17.08 hereof) located thereon, with three or more dwelling units therein.	$150.00 per year, plus $50.00 for each additional unit over three

B. That during such time as this section of the Montebello Municipal Code is in effect, the amount of the business license tax imposed by said Section 5.08.010(A)(2) contrary to the amount above set forth, shall be suspended, and shall not be collected.

(Ord. 2324 § 1, 2008: Ord. 2319 § 3, 2008: Ord. 2305 § 3, 2007: Ord. 2293 § 3, 2006: Ord. 2286 § 3, 2005: Ord. 2272 § 3, 2004: Ord. 2257 § 3, 2003: Ord. 2241 § 3, 2002; Ord. 2224 § 3, 2001: Ord. 2207 § 1, 2000: Ord. 2191 § 1, 1999: Ord. 2173A § 1, 1998: Ord. 2165 § 1, 1997: Ord. 2142 § 1, 1996: Ord. 2125 § 1, 1995: Ord. 2110 § 1, 1994: Ord. 2105 § 1, 1994)

(Ord. No. 2331, § 3, 6-24-2009)

Exceptions & meaning →

5.08.050 - Suspension of a portion of certain business license taxes.¶

A. Notwithstanding the provisions of Section 5.08.010(A)(17) of this code, during the period July 1, 2009, through and including June 30, 2010, the business license tax to be collected pursuant to that said subdivision, from persons engaged in the business of mechanical amusement devices or amusement game machines, shall not exceed the following:

Mechanical amusement device or amusement game machine: fifty-four dollars per device or machine per year.

B. That during such time as this section of the Montebello Municipal Code is in effect, the amount of the business license tax imposed by said Section 5.08.010(A)(17) contrary to the amount above set forth, shall be suspended, and shall not be collected.

(Ord. 2319 § 4, 2008: Ord. 2305 § 4, 2007: Ord. 2293 § 4, 2006: Ord. 2286 § 4, 2005: Ord. 2272 § 4, 2004: Ord. 2257 § 4, 2003: Ord. 2241 § 4, 2002; Ord. 2224 § 4, 2001: Ord. 2207 § 2, 2000: Ord. 2191 § 2, 1999: Ord. 2173A § 2, 1998: Ord. 2165 § 2, 1997: Ord. 2142 § 2, 1996: Ord. 2125 § 3, 1995: Ord. 2110 § 3, 1994: Ord. 2105 § 5, 1994)

(Ord. No. 2331, § 4, 6-24-2009)

Exceptions & meaning →

5.08.060 - Suspension of a portion of certain business license taxes.¶

A. Notwithstanding the provisions of Section 5.08.020 of this code during the period of July 1, 2009, through and including June 30, 2010, the business license tax to be collected pursuant to that said section shall not exceed the following:

Each person engaged in a business, occupation or profession, in addition to the business license taxes imposed by Section 5.08.010 hereof, shall pay a business license tax based upon the annual gross receipts of such business, occupation or profession for the following schedule, plus forty-six cents per one thousand dollars or fractional part thereof over one million dollars of all annual gross receipts to five million dollars, and thirty-five cents per one thousand dollars or fractional part thereof over five million dollars, with the maximum not to exceed nine thousand three hundred seventy-six dollars.

Over	To and Including	Fee
$ 0	$ 25,000	$ 124.00
25,001	50,000	142.00
50,001	100,000	192.00
100,001	150,000	240.00
150,001	200,000	289.00
200,001	300,000	336.00
300,001	400,000	384.00
400,001	600,000	480.00
600,001	800,000	640.00
800,001	1,000,000	961.00
1,000,001	Over	1,324.00

B. That during such time as this section of the Montebello Municipal Code is in effect, the amount of the business license tax based on gross receipts imposed by said Section 5.08.020, contrary to the amount above set forth, shall be suspended, and shall not be collected.

(Ord. 2319 § 5, 2008: Ord. 2305 § 5, 2007: Ord. 2293 § 5, 2006: Ord. 2286 § 5, 2005: Ord. 2272 § 5, 2004: Ord. 2257 § 5, 2003: Ord. 2241 § 5, 2002; Ord. 2224 § 5, 2001: Ord. 2207 § 3, 2000: Ord. 2191 § 3, 1999: Ord. 2173A § 3, 1998: Ord. 2165 § 3, 1997: Ord. 2142 § 3, 1996: Ord. 2125 § 4, 1995: Ord. 2110 § 4, 1994: Ord. 2105 § 7, 1994)

(Ord. No. 2331, § 5, 6-24-2009)

Exceptions & meaning →