Chapter 5.16 — BUSINESS LICENSE FEES

Orange Cove Municipal Code · 2026-09 edition · updated 2026-09-27 · Orange Cove

5.16.010 - Definitions.¶

As used in this chapter, the following words and phrases shall have the meanings ascribed to them in this section:

"Contractor" shall have the same meaning given it in Business and Professions Code, Section 7026, state of California.

"Gross receipts" shall include the total of amounts actually received from sales and the total of amount actually 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 of or in connection with the

sale of materials, goods, wares or merchandise. 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 expense whatsoever. Excluded from gross receipts shall be the following:

Cash discounts allowed and taken on sales;

Any tax collected from the consumer or purchaser, and which is separately stated at time of sale;

Such part of the sale price of property 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 agent or trustee to the extent that such amounts are paid to those for whom collected, provided the agent or trustee has furnished the director with the names and addresses of the others and the amounts paid to them;

That portion of receipts of a general contractor which represents payments to subcontractors, or that portion of the receipts of an architect or engineer which represents payments to architects or engineers, provided that such subcontractors or architects or engineers so paid are certified holders under this chapter, the payments will be the measure of a license fee paid to the city, and the general contractor architect, or engineer has furnished the director with the names and addresses or the subcontractors, architect or engineer and the amounts paid to each such person;

Receipts of refundable deposits, except that refundable deposits forfeited and taken into income of the business shall not be excluded;

As to retail gasoline dealer, a portion of his receipts from the sale of motor vehicle fuels equal to the motor vehicle fuel license tax imposed by and previously paid under the provisions of Part 2 of Division 2 of the Revenue and Taxation Code, state of California.

As to a retail gasoline dealer, the special motor fuel tax imposed by Section 4041 of Title 26 of the United States Code if paid by the dealer or collected by him from the consumer or purchaser.

(Ord. 238 § 2(part), 1990: prior code § 5-501)

5.16.020 - Gross receipts taxes.¶

Every person transacting and carrying on any business classified by this chapter shall pay an annual license tax based upon the entire gross receipts which are attributed to business conducted within the city.

(Ord. 238 § 2(part), 1990: prior code § 5-502)

5.16.030 - Classification of businesses.¶

Each business licensed under the provisions of this chapter shall be classified by the finance officer according to primary gross revenue. Listed business classification shall be liberally construed to be inclusive. The city council, from time to time, may by resolution amend the classification listings upon the recommendation of the finance officer.

(Ord. 238 § 2(part), 1990: prior code § 5-503)

5.16.040 - License fee adjustment.¶

Each fiscal year the city council, by resolution has the right to increase the license fees enumerated in this chapter based upon the business index percentage for the prior fiscal year. If the increase specified is not applied it shall not be utilized in a cumulative manner for succeeding years.

(Ord. 238 § 2(part), 1990: prior code § 5-504)

5.16.050 - Certified statement—Required—Form—Contents.¶

Upon a person making application for the first license to be issued pursuant to this chapter or for a newly established business, in all cases where the amount of license tax to be paid is based upon gross receipts or number of deliveries, such person shall furnish to the finance officer, for his guidance in ascertaining the amount of license tax to be paid by the applicant, a certified statement, upon a form provided by the finance officer, setting forth such information as may be therein required and as may be necessary to properly determine the amount of the license tax to be paid by the applicant.

(Ord. 238 § 2 (part), 1990: prior code § 5-505)

5.16.060 - Tax estimate.¶

If the amount of the license tax to be paid by the applicant for a license tax for a license referred to in Section 5.16.050 is based upon the gross receipts or number of deliveries in his business, he shall estimate in the certified statement required by Section 5.16.050 the gross receipts or number of deliveries in his business for the period to be covered by the license to be issued.

(Ord. 238 § 2(part), 1990: prior code § 5-506)

5.16.070 - Tax estimate—Use.¶

The estimate required by Section 5.16.060, if accepted by the finance officer as reasonable shall be used in determining the amount of license tax to be paid by the license applicant.

(Ord. 238 § 2(part), 1990: prior code § 5-507)

5.16.080 - Tax estimate—Submission—Final settlement.¶

The amount of license tax estimated in accordance with the provisions of this chapter shall be tentative only, and such person shall, within thirty days after the expiration of the period for which such license was issued, furnish the finance officer with a certified statement, upon a form furnished by the finance officer, showing the gross receipts or number of deliveries during the period of such license. The license tax for the period the license was issued shall be finally ascertained and paid in the manner provided by this chapter. The estimated amount paid at the time of issuance of the license shall be deducted from the final license tax and the unpaid balance, if any, shall be paid to the finance officer.

(Ord. 238 § 2(part), 1990: prior code § 5-508)

5.16.090 - Certified statement—Payment.¶

The finance officer shall not issue another license to any person receiving his first license for the same or any other business, until such person has furnished to him the certified statement and paid the license tax as required by Section 5.16.080.

(Ord. 238 § 2(part), 1990: prior code § 5-509)

5.16.100 - Certified statement—License renewal—Form—Contents.¶

In all cases, the applicant for the renewal of a license required by this chapter shall submit to the finance officer for his or her guidance in ascertaining the amount of the license tax to be paid by the applicant, a certified statement, upon a form to be provided by the finance officer, setting forth such information concerning the applicant's business during the preceding year as may be required to enable the finance officer to ascertain the amount of the license tax to be paid by the applicant pursuant to the provisions of this chapter.

(Ord. 238 § 2 (part), 1990: prior code § 5-510)

5.16.110 - Filing statement—Effect.¶

No statement required by this chapter 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.

(Ord. 238 § 2(part), 1990: prior code § 5-511)

5.16.120 - Statements—Information confidential.¶

Statements submitted pursuant to this chapter, and each of the several items therein contained, shall be subject to audit and verification by the finance officer.

(Ord. 238 § 2(part), 1990: prior code § 5-512)

5.16.130 - General information—Confidential.¶

The information furnished or secured pursuant to this chapter shall be confidential.

(Ord. 238 § 2(part), 1990: prior code § 5-513)

5.16.140 - Unauthorized disclosure of information—Penalty.¶

Any unwarranted disclosure or use of information obtained while performing the duties required by Section

5.16.120 by any officer or employee of the city shall constitute a misdemeanor; and…¶

employee shall be subject to the penalty provisions of Section 5.16.370 of this chapter.

(Ord. 238 § 2(part), 1990: prior code § 5-514)

5.16.150 - Statements—Failure to file.¶

If any person subject to the provisions of this chapter fails to file a statement required by this chapter within the time prescribed, or if after demand therefor made by the finance officer, he fails to file a corrected statement, the finance officer may determine the amount of license tax due from such person by means of such information as he may be able to obtain.

(Ord. 238 § 2(part), 1990: prior code § 5-516)

5.16.160 - Statements—Failure to file—Assessment.¶

In case of determination of the license tax due is made in accordance with Section 5.16.150, the finance officer shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States Post Office at the city, postage prepaid, addressed to the person so assessed at his last known address.

(Ord. 238 § 2(part), 1990: prior code § 5-517)

5.16.170 - Statements—Failure to file—Hearing.¶

A person receiving the notice required by Section 5.16.160 may, within ten days after the mailing or serving of such notice, make application in writing to the finance officer for a hearing on the amount of the license tax.

(Ord. 238 § 2(part), 1990: prior code § 5-518)

5.16.180 - Hearing—Date.¶

If an application for a hearing on the amount of the license tax determined is made pursuant to Section 5.16.170, or if the application is not made within the time prescribed, the finance officer must cause the matter to be set for hearing before the council within fifteen days.

(Ord. 238 § 2(part), 1990: prior code § 5-519)

5.16.190 - Hearing—Notice.¶

The finance officer shall give at least ten days notice to a person applying for a hearing pursuant to Section

5.16.170 of the time and place of hearing in the manner prescribed above for the…¶

assessment.

(Ord. 238 § 2(part), 1990: prior code § 5-520)

5.16.200 - Hearing—Council findings.¶

The council shall consider all evidence produced in a hearing set in accordance with this chapter; and written notice of its findings thereon, such findings shall be final, shall be served upon the applicant in the manner prescribed above for service of notice of assessment.

(Ord. 238 § 2(part), 1990: prior code § 5-521)

5.16.210 - Quarterly taxes due and payable.¶

Unless otherwise specifically provided, all quarterly license taxes under the provisions of this chapter shall be due and payable in conformance with Section 5.04.210.

(Ord. 238 § 2(part), 1990: prior code § 5-522)

5.16.220 - Compliance with applicable law.¶

The issuance of a business license under the provisions of this chapter shall, in no way, be construed to relieve the licensee of compliance with building codes, fire prevention codes, zoning regulations or other ordinances of the city or laws of the state, nor shall such issuance be deemed a waiver by the city of past or future violations of such laws and ordinances.

(Ord. 238 § 2(part), 1990: prior code § 5-523)

5.16.230 - Double payment—Regulatory provisions.¶

Any person required to pay a license tax for transacting and carrying on any business under this chapter shall be relieved from the payment of any license tax for the privilege of doing such business which has been required under any other ordinance of the city, but shall remain subject to the regulatory provisions of such other ordinances. This section shall not apply to fees established for services rendered by the city.

(Ord. 238 § 2(part), 1990: prior code § 5-524)

5.16.240 - Penalty for delinquency.¶

Unless payment of a license tax required by this chapter is received when due, the finance officer shall add a penalty as specified in Sections 5.04.310 and 5.16.090.

(Ord. 238 § 2(part), 1990: prior code § 5-525)

5.16.250 - Tax, penalty deemed a debt—Liability.¶

The amount of any license tax and penalty imposed by the provisions of this chapter shall be deemed a debt to the city; and any person carrying on any business without first having procured a license from the city to do so shall be liable to an action in the name of the city in any court of competent jurisdiction for the amount of license tax and penalties imposed on such business.

(Ord. 238 § 2(part), 1990: prior code § 5-526)

5.16.260 - Effect of conviction on taxes due.¶

The conviction of any person for engaging in any business without first obtaining a license to conduct such business shall not relieve such person from paying the license tax to conduct such business, nor shall the payment of any license tax prevent a criminal prosecution for the violation of any of the provisions of this chapter.

(Ord. 238 § 2(part), 1990: prior code § 5-527)

5.16.270 - Disposition of moneys collected.¶

The finance officer shall cause the moneys collected pursuant to this article to be deposited in the general fund of the city.

(Ord. 238 § 2(part), 1990: prior code § 5-528)

5.16.280 - License fees for Class I businesses.¶

License fees are as established by resolution for Class I businesses for retail durable and general merchandise sales.

Auto parts

Auto sales

Bakeries

Bicycle shops

Clothing stores

Dairy products

Delicatessens

Department stores

Electrical distributors

Fabrics stores

Feed and farm supplies

Floor covering

Florists

Furniture, TV's and appliances

Grocers

Hardware stores

Jewelers

Liquor stores

Lumber and building

Motorcycle sale

Motor shops

Paints and art supplies

Pharmacies

Photo supplies

Service stations

Shoe stores

Sporting goods

Stationery office supplies

(Ord. 238 § 2(part), 1990: prior code § 5-529)

5.16.290 - License fees for Class II businesses.¶

License fees are as established by resolution for Class II businesses and personal services.

Alarm

Amusement rooms

Appliance repair

Barbers

Beauty shops

Boat repair

Bookkeeper

Broker, stock, real estate

Building supplies

Carpet cleaning

Car wash

Concrete products

Contractors, subcontractors, engineers

Crane service

Dental labs

Dry cleaning/laundries

Escrow companies

Financial institutions

Frozen food lockers

Glass

Hospitals

Hotels, motel, house, etc.

Immigration consultants

Instruction

Interior decorators

Janitorial services

Keys/locksmiths

Landscape gardening

Laundromats

Mobile home park

Movie theaters

Music lessons

Painters

Pet care

Petroleum distributors

Photographers

Plumbing

Printing

Private patrols

Property management and sales

Recreation

Refrigeration/air conditioning

Restaurants

Resthomes

Security

Sharpening

Taverns

Tax/notary

Taxi service

TV repair

Transportation

Upholstery

Utilities

Welding

Wrecked car dealer

(Ord. 238 § 2(part), 1990: prior code § 5-530)

5.16.300 - Fees based on quarterly gross receipts for Class I and II businesses.¶

Quarterly Gross Receipts Class I Class II Quarterly Fees Quarterly Fees

$ 2,000 or less 10.00 10.00

2,001 to 4,000 12.00 11.00

4,001 to 6,000 15.00 12.00

6,001 to 10,000 20.00 15.00

10,001 to 15,000 25.00 18.00

15,001 to 20,000 30.00 21.00

20,001 to 30,000 35.00 26.00

30,001 to 50,000 40.00 31.00

50,001 to 75,000 50.00 36.00

75,001 to 100,000 60.00 46.00

100,001 to 115,000 85.00 56.00

115,001 to 130,000 100.00 71.00

130,001 to 150,000 115.00 86.00

150,001 to 200,000 130.00 101.00

200,001 to 500,000 145.00 116.00

500,001 to 1,000,000 200.00 131.00

1,000,001 to 2,000,000 300.00 150.00

2,000,001 to 3,000,000 400.00 250.00

3,000,001 to 4,000,000 500.00 300.00

4,000,001 to 5,000,000 600.00 350.00

over 5,000,000 700.00 400.00

(Ord. 238 § 2(part), 1990: prior code § 5-531)

5.16.310 - License fees for Class III businesses.¶

License fees are as established by resolution for Class III businesses. Manufacturing, processing and wholesale:

Bakeries wholesale

Canner

Cold storage

Cotton gin or compress

Distillery

Dairy

Frozen fruit processor

Fruit and vegetable packer

Ice manufacturer

Manufacturer, fabricator and/or assembly other than retail

Meat process or packer

Warehouse servicing business

Wineries

B. Gross Receipts Class III Quarterly Fees

$ 0.00 to 6,000.00 5.75

6,000.01 to 9,000.00 8.00

9,000.01 to 12,000.00 10.25

12,000.01 to 15,000.00 12.75

15,000.01 to 18,000.00 15.25

18,000.01 to 21,000.00 17.75

21,000.01 to 24,000.00 20.25

24,000.01 to 27,000.00 22.75

27,000.01 to 30,000.00 25.25

30,000.01 to 35,000.00 29.50

40,000.01 to 45,000.00 33.50

45,000.01 to 50,000.00 37.75

50,000.01 to 55,000.00 42.00

55,000.01 to 60,000.00 50.50

60,000.01 to 70,000.00 58.75

5.16.320 - License fees for Class IV businesses.¶

License fees are as established by resolution for Class IV businesses. Professional services:

Accountant

Appraiser

Architect

Attorney-at-law

Bacteriologist

Chemist

Chiropodist

Dentist

Engineer—civil, electrical, chemical, mechanical

Geologist

Optician

Optometrist

Osteopath or osteopathist

Physician or surgeon

Veterinarian

Annual fee, one hundred sixty dollars.

(Ord. 238 § 2(part), 1990: prior code § 5-533)

5.16.330 - License fees for Class V businesses.¶

License fees are as established by resolution for Class V businesses. Catchall:

Amusement devices per machine $ 25/quarter

Apartment, two to ten units 60/quarter

eleven or more units 120/year

Auctioneer, itinerant 50/day

Billboard advertising and bill posting 25/quarter

Boxing or wrestling matches or exhibitions 100/day

Carnival attractions, single 150/day

Carnival show, conducted as part of circus 5/day

Christmas tree dealer 25/month

Circus 150/day

Circus, charitably sponsored 40/day

Circus parade 100/day

Confectionery wagons 60/annual

Dance hall permit 50/quarter

Directory salesman 25/quarter

Fire or wrecked sale 100/month

Garage sales (When applying for first license, no charge) 25/month - 15/weekend

General contractor (Class A) 200/year

(Class B) 100/year

(Class C) 50/year

Housemoving over public ways 25/quarter

Massagist 50/quarter

Merry-go-round and similar devices 15/day

Palmist 800/day

Peddlers, solicitors, itinerant vendors, soliciting information 15/day, 50/quarter, 125/year

Peddler/solicitor established 25/year

Producers, food stuff 15/month

Public bath 25/quarter

Shoeshining 1/quarter

Sideshow 50/day

Sidewalk sale by merchant Permit

Subcontractors or specialty contractors 50/yearly

Swap meets 10/booth

(Ord. 238 § 2(part), 1990: prior code § 5-534)

5.16.340 - License fees for Class VI businesses.¶

License fees are as established by resolution for Class VI businesses. Home occupation, fifty dollars.

(Ord. 238 § 2(part), 1990: prior code § 5-535)

5.16.350 - Deliveries and services.¶

Deliveries Annual Fee

0 - 50/year $ 40.00

51 - 200/year 60.00

over 200/year 100.00

(Ord. 238 § 2(part), 1990: prior code § 5-536)

5.16.360 - Location transfer permit.¶

The location transfer permit is three dollars.

(Ord. 238 § 2(part), 1990: prior code § 5-537)

5.16.370 - Businesses not enumerated.¶

The license fee for every person engaged in conducting, carrying on, or managing any business not otherwise specifically licensed by other sections of this chapter shall be as set forth in Section 5.04.270.

(Ord. 238 § 2(part), 1990: prior code § 5-603)

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