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Earlier editions: 2026-09

Title 5 — BUSINESS TAXES, LICENSES AND REGULATIONS

Orange Cove Municipal Code Ch. 5.08 Class I, II, III and IV Business Licenses

Orange Cove Municipal Code · 2026-10 edition · updated 2026-10-04 · Orange Cove

Cite as: Orange Cove Municipal Code Chapter 5.08 · Text as of 2026-10-04

5.08.010 - Amusement rooms.

Every person engaged in operating an amusement room shall pay a license fee for each thousand dollars of gross receipts as specified in Section 5.16.300. "Amusement rooms" means any space, room, table or any facility whatever for the playing of any game or games of amusement, pursuant to regulations under Chapter 5.24, involving the use of amusement devices or playing cards of any description.

(Ord. 238 § 2(part), 1990: prior code § 5-601.1)

Exceptions & meaning →

5.08.020 - Automotive dealers.

Every person engaged in the business of selling or leasing new or used motor vehicles at retail shall pay a license fee for each thousand dollars of gross receipts as specified in Section 5.16.300.

(Ord. 238 § 2(part), 1990: prior code § 5-601.2)

Exceptions & meaning →

5.08.030 - Business and personal services.

A. Every person engaged in the business of providing business personal services not specifically licensed by the other provisions of this chapter shall pay a license fee for each thousand dollars of gross receipts as specified in Section 5.16.300.

B. "Business and personal services" means any business providing services, repairs, or improvements, to or on real and personal property, renting or leasing personal property to businesses or persons, providing services to persons, such as, but not limited to, laundries, cleaning and dyeing, shoe repair, barber and beauty shops, and photographic studios.

(Ord. 238 § 2(part), 1990: prior code § 5-601.3)

Exceptions & meaning →

5.08.040 - Construction and contractors.

A. Every person conducting and carrying on a business and who is licensed as a contractor by the state and who undertakes to, or offers to undertake to, or purports to have the capacity to undertake to, or submits bids to, or does himself or by or through other construct, alter, repair, add to, subtract from, improve, move, wreck, or demolish any building, highway, road, excavation, or other structure, project, development, or improvement, or do any part thereof, including the erection of scaffolding or other structures or works in connections therewith, is defined as a contractor. The term "contractor," as used in this section, shall also include a subcontractor or specialty contractor. Every contractor shall pay an annual license fee for each thousand dollars of gross receipts for work engaged in at sites within the city as specified in Section 5.16.300. For those contractors whose offices are located within the city, the fee shall be based on the total gross receipts, regardless of the location of the job or project.

B. Any person subject to a license under the provisions of this section may exclude from the gross receipts the portion of those receipts paid to subcontractors provided a list of such subcontractors and the amounts of payment are reported to the finance department on a form prescribed by the finance officer.

(Ord. 238 § 2(part), 1990: prior code § 5-601.4)

Exceptions & meaning →

5.08.050 - Food stores.

A. Every person engaged in the business of a food store shall pay a license fee for each thousand dollars of gross receipts as specified in Section 5.16.300.

B. "Food store" shall include any business in which the principal activity of the business consists of the sale of foodstuffs intended for human consumption but shall not include restaurants or any other business where food products are prepared on the premises for immediate consumption.

(Ord. 238 § 2(part), 1990: prior code § 5-601.5)

Exceptions & meaning →

5.08.060 - Hotels, motels.

For operating any hotel, motel, auto court, lodging house, trailer court or similar business where the number of rooms, cabins or space provided or available, or for any such business maintaining in conjunction therewith any dining room, lunch room or coffee shop, the license fee shall be as set forth in Section 5.16.300.

(Ord. 238 § 2(part), 1990: prior code § 5-601.6)

Exceptions & meaning →

5.08.070 - Manufacturing and processing.

A. Every person engaged in the business of manufacturing and processing any goods, wares, merchandise, articles, or commodities at a fixed place of business within the city shall pay an annual license fee for each thousand dollars of gross receipts as specified in Section 5.16.310.

B. Whenever (1) there are no gross receipts because the manufacturing process within the city does not result in a finished product; (2) it is shown to the satisfaction of the finance department that the licensee's present method of accounting, using generally accepted principles of accounting consistently applied, does not permit it to determine gross receipts; or (3) the final product consists principally of competent parts manufactured elsewhere by the licensee, the following alternative method of calculating gross receipts under this section shall be used: the total of the expenses incurred in the manufacturing process at the business location within the city for payroll, utilities, deprecation, and/or rent.

C. A business under this section shall not be considered a retailer with respect to the sale of goods manufactured by such business within the city.

(Ord. 238 § 2(part), 1990: prior code § 5-601.7)

Exceptions & meaning →

5.08.080 - Professional services.

Every person engaged in the business of providing professional services not specifically licensed by the other provisions of this chapter shall pay a license fee for services performed within the city as specified in Section 5.16.320.

(Ord. 238 § 2(part), 1990: prior code § 5-601.8)

Exceptions & meaning →

5.08.090 - Property management and sales.

Every person engaged in the business of selling, renting or letting buildings, structures, or other property, or a portion of buildings, structures, or property within the city limits, including, but not limited to, mobile home dealers, real estate brokers, and investment companies, shall pay an annual license fee for each thousand dollars of gross receipts as specified in Section 5.16.300.

(Ord. 238 § 2 (part), 1990: prior code § 5-601.9)

Exceptions & meaning →

5.08.100 - Retail—Durable merchandise.

A. Every person engaged in the business of selling goods, wares or merchandise at retail, and not otherwise specifically licensed by the other provisions of this chapter, shall pay an annual license fee for each thousand dollars of gross receipts as specified in Section 5.16.280.

(Ord. 238 § 2(part), 1990: prior code § 5-601.10)

Exceptions & meaning →

5.08.110 - Retail—General merchandise.

A. Every person engaged in the business of selling goods, ware, or merchandise at retail, and not otherwise specifically licensed by the other provisions of this chapter, shall pay an annual license fee for each thousand dollars of gross receipts as specified in Section 5.16.280.

B. For the purposes of this section, "general merchandise retail" means any business classified under "Retail: General Merchandise" as specified in Section 5.16.280.

(Ord. 238 § 2(part), 1990: prior code § 5-601.11)

Exceptions & meaning →

5.08.120 - Transportation and trucking.

A. Every person engaged in the transportation of goods and/or persons not otherwise specifically licensed by the other provisions of this chapter shall pay any annual fee for each thousand dollars as specified in Section 5.16.290.

B. All persons paying a tax imposed by the Highway Carriers Uniform Business License Tax of the state shall not be required to pay the license fee imposed by this section with respect to those activities taxed by the act.

(Ord. 238 § 2(part), 1990: prior code § 5-601.12)

Exceptions & meaning →

5.08.130 - Wrecked car dealer.

A. The term "person" means and includes any person, firm, partnership, association, corporation, company or organization of any kind or any individual.

B. The term "wrecked car dealer" means any person who, in the city, carries on, conducts, maintains or engages in the business of acquiring wrecked cars, dismantling of the cars or the buying and selling of used automobile parts from wrecked cars shall pay license fee for each thousand dollars as specified in Section 5.16.280.

C. It is unlawful for any person to act as a wrecked car dealer in the city without first obtaining a permit from the finance officer. Application for a permit shall be made to the finance officer on forms furnished therefor. The application shall state the name of the applicant, the place where the business will be carried on in the city, and such other information as may be reasonably required by the finance officer in order to act upon the application. No permit shall be granted by the finance officer until thirty days has passed from the date of application, the thirty-day period to be for the purpose of allowing the finance officer to have an adequate investigation made of the applicant and the place where the business is to be located. No permit shall be granted hereunder when the place of business is to be located within two hundred feet of any place of residence in the city. All permits granted hereunder shall provide that the permit is applicable only to the premises stated therein; that the premises licensed shall be kept in sanitary condition; that the premises shall be enclosed by a six-foot high fence which substantially eliminates view of the wrecked cars from the city property.

(Ord. 238 § 2(part), 1990: prior code § 5-601.13)

Exceptions & meaning →

5.08.140 - Wholesale business.

Every person engaged in the business of selling goods, wares or merchandise at wholesale, and not otherwise specifically licensed by the other provisions of this chapter, shall pay an annual license fee for each thousand dollars of gross receipts as specified in Section 5.16.310.

(Ord. 238 § 2(part), 1990: prior code § 5-601.14)

Exceptions & meaning →

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