Ontario Municipal Code Art. 2 Revenue Provisions

Every person engaged in a professional business in the City shall pay an annual business license tax to the City consisting of a flat tax of Fifty Dollars ($50.00) plus an additional tax for each calendar year or part of a calendar year based upon the gross receipts within such year or part of year at the rate of Forty Cents ($.40) per One Thousand Dollars ($1,000.00) of gross receipts. Effective January 1, 1993, the additional tax shall be computed and paid at the rate of Fifty Five Cents ($.55) per One Thousand Dollars ($1,000.00) of gross receipts.

For the purposes of this section, “profession” shall mean the professions of accountant, architect, artist, attorney-at-law, bookkeeping services, building designer, chiropractor, consulting services, dentist, home health and nursing services, hospitals and medical clinics, income tax services, interior decorating services, marriage and family counseling services, microfilming services, notary public, other health care services, physical therapists, physician, psychiatrist, and psychologist.

(§ 1, Ord. 2526, eff. April 8, 1992)

Every person engaged in the business of providing services in the City shall pay an annual business license tax to the City consisting of a flat tax of Fifty Dollars ($50.00) plus an additional tax for each calendar year or part of a calendar year based upon the gross receipts within such year or part of year at the rate of Thirty Cents ($.30) per One Thousand Dollars ($1,000.00) of gross receipts. Effective January 1, 1993, the additional tax shall be computed and paid at the rate of Forty Cents ($.40) per One Thousand Dollars ($1,000.00) of gross receipts.

For the purposes of this section, “services” shall mean the business of providing, maintaining or performing labor for the benefit of another; of supplying some general demand for the benefit of another; or performing any other personal service or any service in the capacity of an agent/broker. “Services” do not include the professional services described in § 3-1.201 above.

(§ 1, Ord. 2526, eff. April 8, 1992)

Every person engaged in business as a Contractor in the City shall pay an annual business license tax to the City consisting of a flat tax of Fifty Dollars ($50.00) plus an additional tax for each calendar year or part of a calendar year based upon the gross receipts within such year or part of year at the rate of Thirty Cents ($.30) per One Thousand Dollars ($1,000.00) of gross receipts. Effective January 1, 1993, the additional tax shall be computed and paid at the rate of Forty Cents ($.40) per One Thousand Dollars ($1,000.00) of gross receipts.

(§ 1, Ord. 2526, eff. April 8, 1992)

Every person engaged in the business of renting real property for residential occupancy in the City shall pay an annual business license tax to the City consisting of a flat tax of Fifty Dollars ($50.00) plus an additional tax for each calendar year or part of a calendar year based upon the gross receipts within such year or part of year at the rate of Thirty Cents ($.30) per One Thousand Dollars ($1,000.00) of gross receipts. Effective January 1, 1993, the additional tax shall be computed and paid at the rate of Forty Cents ($.40) per One Thousand Dollars ($1,000.00) of gross receipts.

Owners of residential real property who own less than three (3) dwelling units in the City are exempt from the tax imposed by this section.

(§ 1, Ord. 2526, eff. April 8, 1992)

Every person engaged in the business of renting nonresidential real property in the City shall pay an annual business license tax to the City consisting of a flat tax of Fifty Dollars ($50.00) plus an additional tax for each calendar year or part of a calendar year based upon the gross receipts within such year or part of year at the rate of Thirty Cents ($.30) per One Thousand Dollars ($1,000.00) of gross receipts. Effective January 1, 1993, the additional tax shall be computed and paid at the rate of Forty Cents ($.40) per One Thousand Dollars ($1,000.00) of gross receipts.

(i 1, Ord. 2526, eff. April 8, 1992)

Every person engaged in the business of providing recreation and entertainment in the City shall pay an annual business license tax to the City consisting of a flat tax of Fifty Dollars ($50.00) plus an additional tax for each calendar year or part of a calendar year based upon the gross receipts within such year or part of year at the rate of Thirty Cents ($.30) per One Thousand Dollars ($1,000.00) of gross receipts. Effective January 1, 1993, the additional tax shall be computed and paid at the rate of Forty Cents ($.40) per One Thousand Dollars ($1,000.00) of gross receipts.

For the purposes of this section, “recreation and entertainment” includes, but is not limited to, pool halls, bowling alleys, dancing clubs, theaters, skating rinks, and riding academies.

(§ 1, Ord. 2526, eff. April 8, 1992)

Every person engaged in the business of manufacturing in the City shall pay an annual business license tax to the City consisting of a flat tax of Fifty Dollars ($50.00) plus an additional tax for each calendar year or part of a calendar year based upon the gross receipts within such year or part of year at the rate of Fifteen Cents ($.15) per One Thousand Dollars ($1,000.00) of gross receipts. Effective January 1, 1993, the additional tax shall be computed and paid at the rate of Twenty Cents ($.20) per One Thousand Dollars ($1,000.00) of gross receipts.

For the purposes of this section. “manufacturing” means the business of making, developing, assembling or packaging of any machines, devices, articles, things, materials or substances whatsoever.

(§ 1, Ord. 2526, eff. April 8, 1992)

Every person engaged in the business of selling goods, wares or merchandise at wholesale shall pay an annual business license tax to the City consisting of a flat tax of Fifty Dollars ($50.00) plus an additional tax for each calendar year or part of a calendar year based upon the gross receipts within such year or part of year at the rate of Fifteen Cents ($.15) per One Thousand Dollars ($1,000.00) of gross receipts. Effective January 1, 1993, the additional tax shall be computed and paid at the rate of Twenty Cents ($.20) per One Thousand Dollars ($1,000.00) of gross receipts.

(§ 1, Ord. 2526, eff. April 8, 1992)

Every person engaged in the business of selling goods, wares or merchandise at retail shall pay an annual business license tax to the City consisting of a flat tax of Fifty Dollars ($50.00) plus an additional tax for each calendar year or part of a calendar year based upon the gross receipts within such year or part of year at the rate of Fifteen Cents ($.15) per One Thousand Dollars ($1,000.00) of gross receipts. Effective January 1, 1993, the additional tax shall be computed and paid at the rate of Twenty Cents ($.20) per One Thousand Dollars ($1,000.00) of gross receipts.

(§ 1, Ord. 2526, eff. April 8, 1992)

Every person maintaining an administrative headquarters shall pay an annual business license tax to the City consisting of a flat tax of Fifty Dollars ($50.00) plus an additional tax for each calendar year or part of a calendar year based upon the gross receipts within such year or part of year at the rate of Fifteen Cents ($.15) per One Thousand Dollars ($1,000.00) of gross receipts. Effective January 1, 1993, the additional tax shall be computed and paid at the rate of Twenty Cents ($.20) per one Thousand Dollars ($1,000.00) of gross receipts.

(§ 1, Ord. 2526, eff. April 8, 1992)

Every person engaged in the business of providing public utility services in the City who does not pay a franchise fee to the City under some other provision of law shall pay an annual business license tax to the City consisting of a flat tax of Fifty Dollars ($50.00) plus an additional tax for each calendar year or part of a calendar year based upon the gross receipts within such year or part of year at the rate of Fifteen Cents ($.15) per One Thousand Dollars ($1,000.00) of gross receipts. Effective January 1, 1993, the additional tax shall be computed and paid at the rate of Twenty Cents ($.20) per One Thousand Dollars ($1,000.00) of gross receipts.

(§ 1, Ord. 2526, eff. April 8, 1992)

Every person engaged in the business of providing public utility services in the City, and who pays a franchise fee to the City under any other provision of law, shall pay an annual business license tax to the City consisting of a flat tax of Five Hundred Dollars ($500.00). Effective January 1, 1993, the flat tax shall be One Thousand Dollars ($1,000.00).

(§ 1, Ord. 2526, eff. April 8, 1992)

Every person who is an itinerant vendor in the City shall pay an annual business license tax to the City consisting of a flat tax of Fifty Dollars ($50.00).

For the purposes of this section, an “itinerant vendor” is any person engaged in a temporary or transient business in the City, selling or offering for sale goods, wares, merchandise or other things or articles of value with the intention of conducting such business for a period of not more than ninety (90) calendar days in any calendar year and, for the purposes of carrying on such business travels door-to-door, engages in such activities as special events, or distributes handbills or other advertising matter.

(§ 1, Ord. 2526, eff. April 8, 1992)

Every person conducting a special event in the City shall pay a daily business license tax to the City consisting of a flat tax of One Hundred Dollars ($100.00).

For the purpose of this section, “special event” means such events as swap meets, carnivals, fairs, exhibitions, and sporting events (other than school or government sponsored events).

(§ 1, Ord. 2526, eff. April 8, 1992)

Every person engaged in the business of transporting persons or property by vehicles driven on the streets of the City shall pay an annual business license tax to the City consisting of a flat tax of Forty Dollars ($40.00) per vehicle.

(§ 1, Ord. 2526, eff. April 8, 1992)

Every person engaged in the business of warehousing in the City shall pay an annual business license tax to the City consisting of a flat tax of Fifty Dollars ($50.00) plus an additional tax of Two Cents ($.02) for each square foot of warehousing space located in the City.

(§ 1, Ord. 2526, eff. April 8, 1992)

(a) Every person who for the purpose of producing a motion picture film or a videotape intended for public viewing either in a motion picture theater or on television, and who films or videotapes any interior or exterior scene in the City, shall pay a business license tax to the City consisting of a flat tax of Two Hundred Dollars ($200.00) for videotaping or filming activities occurring in the City.

(b) Every person who films or videotapes any interior or exterior scene in the City shall also first procure a City Film Permit and pay the applicable Film Permit Fee prior to the commencement of filming The Film Permit Fee shall be in the amount specified in the Citywide Fee Schedule currently in effect at the time the Film Permit application is submitted.

(§ 1, Ord. 2526, eff. April 8, 1992, as amended by § 1, Ord. 2700, eff. November 5, 1999, § 5, Ord. 3211, eff. July 1, 2022)

Articles 3 through 5.

Reserved for Future Legislation