Article 2 — Business License Tax

The annual business license tax to be paid by each person commencing or carrying on any business or engaging in or carrying on the business of buying, selling or dealing in any of the commodities or engaging in, as a business, any of the activities designated in this article shall be as set forth in this article.

(§ 1, Ord. 777, eff. January 14, 2005)

As used in this chapter:

"Contractor" means an individual or entity, as defined by and as required to be licensed under the California Business and Professions Code, generally involved in any aspect of design, construction, maintenance or repair of structures and improvements to real property.

"Employee" means any individual, owner, agent or full-time or full-time equivalent (if one or more part-time employees are engaged to work) employee who is working at the firm or business on the date that the business license certificate is issued or renewed.

"Space" means a table, booth or location that is rented by an individual, dealer or consignee in an antique or goods outlet on the date that the business license registration fee is due. (§ 1, Ord. 777, eff. January 14, 2005)

• (a) Notwithstanding any other provision of this chapter, the minimum and maximum annual business license tax for a business in the City subject to the provisions of this chapter shall be $108 and $5,000, respectively.

• (b) The annual business license minimum and maximum tax set forth hereinabove may be increased annually by resolution of the City Council using the percentage change in the Los Angeles/Long Beach Consumer Price Index (All Items) published by the United States Department of Labor, Bureau of Statistics, or any successor index ("Index"). Failure of the City Council to adopt a resolution increasing the annual business license minimum or maximum tax in any one fiscal year shall not prevent the City Council from adopting such a resolution in a subsequent year. In the event that the City Council adopts a resolution increasing the minimum and maximum annual business license tax following one or more years wherein no such resolution has been adopted, such resolution may cumulate the percentage change of the Index since the last resolution increasing the minimum and maximum annual business license tax had been adopted.

• (§ 1, Ord. 777, eff. January 14, 2005)

Business license certificates shall be issued based on the following tax rate categories:

• (a) Group A—Manufacturing, wholesale and retail. All businesses in the manufacturing, wholesale and retail categories shall pay an annual base tax of $100 plus $8 per employee or space. In no event will this annual tax be less than the minimum nor more than the

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City of Ojai, CA

BUSINESSES, PROFESSIONS, AND TRADES

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maximum annual tax. Businesses not covered by other business rate categories will also be assessed according to this rate schedule. Businesses in this group include:

• (1) Antique and consignment shops;

• (2) Bakeries;

• (3) Bookstores;

• (4) Candy stores;

• (5) Car dealers;

• (6) Clothing stores;

• (7) Computer stores;

• (8) Department stores;

• (9) Distributors;

• (10) Doughnut shops;

• (11) Drugstores;

• (12) Flower shops;

• (13) Furniture stores;

• (14) Gardening supply stores;

• (15) Gas stations and car washes;

• (16) Grocery stores;

• (17) Hardware, cabinet and paint stores;

• (18) Jewelers;

• (19) Liquor stores;

• (20) Manufacturing;

• (21) Manufacturer's representative;

• (22) Printing, copying and publishing;

• (23) Restaurants and delicatessens;

• (24) Retail merchants;

• (25) Shoe stores;

• (26) Sporting goods stores;

• (27) Stationery and office supply stores;

• (28) Wholesalers;

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City of Ojai, CA § 6-1.204

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• (29) Other similar businesses not specified in this subsection.

• (b) Group B—Services, contractors, property rental, entertainment and utilities. All businesses in the services, contractors, property rental, entertainment and utilities categories shall pay an annual base tax of $100 plus $10 per employee. In no event will the annual tax be less than the minimum nor more than the maximum annual tax. Businesses in this group include:

  • (1) Agents with no fixed location;

  • (2) Aircraft leasing;

  • (3) Athletic clubs and gyms;

  • (4) Auto repair, paint and body shops;

  • (5) Beauty, nail and hair salon;

  • (6) Child care (seven or more);

  • (7) Computer services and programming;

  • (8) Contractors;

  • (9) Delivery services (based in the City);

  • (10) Dry cleaners and laundries;

  • (11) Gardening services;

  • (12) Hotels and motels;

  • (13) Locksmiths and security;

  • (14) Mailing services;

  • (15) Photography;

  • (16) Property management;

  • (17) Property repair;

  • (18) Real estate offices and agents;

  • (19) Rental (car and equipment);

  • (20) Repair;

  • (21) Schools and instruction (for profit);

  • (22) Services;

  • (23) Tailors;

  • (24) Travel agents;

  • (25) Tree services;

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BUSINESSES, PROFESSIONS, AND TRADES

§ 6-1.204

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• (26) Other similar businesses not specified in this subsection.

• (c) Group C—Professions. All businesses in the professions category shall pay an annual base tax of $100 plus $12 per employee; provided, however, that these professions whose principal place of business is outside the jurisdictional boundaries of the City shall pay an annual base tax of $100 plus $12 per employee assigned to provide services to entities or individuals who do business or live within the City. Businesses in this group include:

  • (1) Accountants;

  • (2) Advertising;

  • (3) Appraisers;

  • (4) Architects and landscape architects;

  • (5) Artists;

  • (6) Attorneys-at-law;

  • (7) Bookkeeping services;

  • (8) Chiropractors;

  • (9) Consultants;

  • (10) Dentists;

  • (11) Doctors;

  • (12) Engineers;

  • (13) Geologists;

  • (14) Health care services and labs;

  • (15) Medical practitioners;

  • (16) Psychologists;

  • (17) Surveyors;

  • (18) Tax counselors;

  • (19) Other similar businesses not specified in this subsection.

• (d) Group D—Amusement devices. The operator of any amusement device or game shall pay an annual tax of $100 plus $30 per device for the privilege of operating such devices or games.

• (e) Group E—Billiard rooms, pool rooms and bowling alleys. The operator engaged in the operation of a billiard room or pool room or bowling alley shall pay an annual tax of $100 for the first pool table or billiard table, alley or track and $30 for each additional table, alley or track.

• (f) Group F—Apartment houses, motels and hotels.

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• (1) Every person or entity engaged in the business of conducting, managing or operating an apartment house, motel or hotel consisting of a building or buildings in the same ownership, constructed upon one parcel and upon adjoining parcels of land and comprised of two or more living units per building shall pay an annual tax of $100 plus $6 per living unit.

• (2) In computing the unit count, a unit occupied by the owner himself or herself personally shall be excluded from the registration fee due.

• (3) In no event shall the annual business license tax be less than the minimum nor more than the maximum tax.

Motels and hotels shall pay the higher of the business license tax computed in Group B above or this section.

• (g) Group G—Seasonal and specialized. All businesses in the seasonal and specialized category shall pay an annual tax of $100 plus fifty cents ($0.50) per $1,000 of gross receipts as declared by the business owner. In no event shall the annual business license tax be less than the minimum nor more than the maximum tax. Businesses in this group include:

  • (1) Adult entertainment;

  • (2) Auctions;

  • (3) Auto wrecking;

  • (4) Carnival, circus, rodeo and outdoor shows;

  • (5) Christmas trees and pumpkin patches;

  • (6) Cocktail lounges;

  • (7) Massage parlors;

  • (8) Parking lots;

  • (9) Public dance halls;

  • (10) Street vendors and solicitors;

  • (11) Temporary vendors and businesses;

  • (12) Public laundromats;

• (13) Amusement or video machine arcades.

• (h) Group H—Contractors (out of town). Contractors who are headquartered outside of the City shall pay a flat tax of $100 for an annual certificate plus $10 per employee living in the City, if any. Contractors who are headquartered outside of the City and wish to purchase a limited term certificate can obtain a six month registration for $50. In no event shall the annual business license tax be less than the minimum tax nor more than the maximum tax.

• (§ 1, Ord. 777, eff. January 14, 2005, as amended by §§ 5 and 6, Ord. 779, eff. February 25, 2005)

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City of Ojai, CA

BUSINESSES, PROFESSIONS, AND TRADES

§ 6-1.205

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• (a) Entire gross receipts. The business license tax for any business which is subject to the provisions of Section 6-1.204(g) of this chapter shall be based upon the entire annual gross receipts of such business which receipts are directly attributable to the business activities conducted within the City.

• (b) Exceptions. No business license hereunder shall be required for the maintenance or operation of:

  • (1) Postage stamp machines; and

  • (2) Machines dispensing sanitary or hygienic articles or drinking cups, towels or medicines which machines are entirely owned and supplied by the owner or operator of the premises where installed and are maintained solely for the convenience of the employees, visitors and customers and not for profit by any other person.

• (c) Reporting. Each person required to obtain a license under Section 6-1.204(g) shall submit to the Finance Director a sworn statement setting forth such information concerning his or her business during the preceding fiscal year as may be required to enable the Finance Director to ascertain the tentative amount of the business license tax to be paid pursuant to this section. If actual information is not available, the applicant shall submit an estimate of the gross receipts for the period covered by the license. The actual business license tax shall be ascertained within 30 days following the period covered by the license on the basis of the statement upon which the tentative tax is ascertained for the ensuing year, at which time the licensee shall pay any underpayment of tax and be entitled to a credit or reimbursement for any overpayment of tax.

• (d) Revocation. Any license to conduct a business issued by the City in connection with which the City imposes a business license tax upon coin-operated vending machines within the City may be revoked for the 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 or her 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 such person 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.

• (§ 1, Ord. 777, eff. January 14, 2005)

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