Chapter 5.12 — FEES FOR CERTAIN BUSINESSES AND OCCUPATIONS

Editor's note— Contractors who pay license fees required by chapter 5.36 obtain exemption from fees required by this chapter.

The term "business" as used in this chapter means every business, trade, calling, vocation, profession, exhibition, show, game, enterprise, project, activity or occupation carried on commercially or for profit.

(Code 1972, § 5.12.010; Ord. No. 151, § 3, 1949)

(a)

Every person, firm or corporation, not exempted by the laws of the state or of the United States, engaged in or carrying on any business, shall pay to the city as a license fee the sum set forth in the business license fee schedule, which schedule is on file with the city's finance department, and set out at the end of this section as Exhibit A, and may be amended from time to time in the manner provided in this chapter.

(b)

As used in this chapter, the term "contractor" includes any person who practices any building trade for compensation, whether pursuant to contract or as an employee, irrespective of having a permanent or fixed place of business within the city, other than as employee of a contractor licensed by the state, and any such person shall be deemed to be carrying on a business within the meaning of this chapter. The fee

established for contractors shall not apply to any person, firm or corporation furnishing any supplies, materials or fixtures or appliances without fabricating the same into any building, structure or improvement.

(c)

The fees assessed hereunder shall be due from any arcade business applying for a permit.

EXHIBIT A. CITY OF PERRIS BUSINESS LICENSE FEE SCHEDULE (Nonrefundable)

Classification Quarterly Annually Pro-Rata

Class "C" contractor $37.50 $150.00 $50.00

Class "A" and "B" contractors $75.00 $300.00 $100.00

Unlicensed handyman $18.75 $75.00 $25.00

(Contractors may pay on a pro-rata basis only on the last month of the quarter, i.e., March, June, September or December.)

No fixed location within the city N/A $100.00 Add $8.33 limits (i.e., salesmen, janitorial (per month) services, solicitors and security guards)

Individual peddlers, hawkers, $15.63 $62.50 N/A transient or itinerant merchants, solicitors, drummers or canvassers (in addition to and separate from the license required by the business)

Location within the city limits with N/A $100.00 Add $8.33 one type of operation (per month)

Location within the city limits with N/A $100.00 Add $8.33 more than one type of operation (per month)

Wholesale deliveries: sodas, N/A $100.00 Add $8.33 bakery, milk, etc. (delivery trucks (per month) only, excluding water trucks to retail outlets)

Theater (movie houses) N/A $ 50.00 per screen Add $4.16 (per month, per screen)

Rental units: living quarters being N/A $ 15.00 per unit N/A rented out (i.e., apartment (Maximum fee: houses, duplexes, etc.) $300.00 per year)

Swap meet N/A $350.00 $27.17 per month (first year only)

Fortunetelling, palmistry, etc. N/A $100.00 N/A

Ambulance N/A $100.00 Add $8.33 (per month)

Bingo 1 N/A $50.00 1 N/A

Vending machines, tangible and Based on annual gross receipts and schedules, which are intangible (games) confidential (section 5.12.030)

Carnival, circus, amusement, For one concession, show, or separate revenue-producing operation, show, radio, or similar business $5.00 per day. For each additional concession, show or separate revenue-producing operation, $1.00 per day. City council may waive the fee if the concession, show or operation is under the control of an established nonprofit civic, social or educational organization and said business is conducted for a period of one week or less.

Any business not herein N/A $100.00 Add $8.33 otherwise provided for (per month)

Late fees:

Late fees will be assessed in accordance with the penalties provided in section 5.04.050.

Other charges:

Duplicate, reissuance and/or $15.00 replacement of business licenses:

1 A monthly gross receipts report is required in which a fee of one percent of the gross monthly receipts over $5,000.00 derived from bingo games shall be collected monthly by the finance department.

(Code 1972, § 5.12.020; Ord. No. 151, § 4, 1949; Ord. No. 156, § 3, 1950; Ord. No. 189, § 1, 1955; Ord. No. 200, § 1, 1956; Ord. No. 204, §§ 1, 2, 1957; Ord. No. 235, § 1, 1960; Ord. No. 336, §§ 1, 2, 1969; Ord. No. 562, § 1, 1982; Ord. No. 1009, §§ 1(part), 2(part), 1995; Ord. No. 1037, §§ 8, 9, 1996)

(a)

In accordance with the provisions of California Business and Professions Code Section 16002.5, a business license tax or fee shall be imposed upon the gross receipts derived from renting, leasing or operating coin-operated vending machines within the city, in accordance with the following schedule:

TANGIBLE

Gross Receipts Per Year

$0.00—$2,500.00 $25.00

$2,501.00—$5,000.00 $35.00

$5,001.00—$10,000.00 $40.00

$10,001.00—$15,000.00 $45.00

$15,001.00—$20,000.00 $50.00

$20,001.00—$25,000.00 $55.00

$25,001.00—$30,000.00 $60.00

$30,001.00—$35,000.00 $65.00

$35,001.00—$40,000.00 $70.00

$40,001.00—$45,000.00 $75.00

$45,001.00—$50,000.00 $80.00

One-half of one percent for all in excess of $50,000.00.

INTANGIBLE

Gross Receipts Per Year

$0.00—$2,500.00 $45.00

$2,501.00—$5,000.00 $75.00

$5,001.00—$10,000.00 $90.00

$10,001.00—$15,000.00 $105.00

$15,001.00—$20,000.00 $120.00

$20,001.00—$25,000.00 $135.00

$25,001.00—$30,000.00 $150.00

$30,001.00—$35,000.00 $165.00

$35,001.00—$40,000.00 $180.00

$40,001.00—$45,000.00 $195.00

$45,001.00—$50,000.00 $210.00

One-half of one percent for all in excess of $50,000.00.

(b)

The annual gross receipts upon which said rates are based shall be the annual gross receipts for the calendar year preceding the license year for business done within the city, except for a new business without a gross receipts record for said previous year. Such new businesses shall estimate and pay the gross receipts for the period to be covered by the license to be issued. The amount of such license fee shall be tentative only, and such person shall, within 30 days after the expiration of the period for which such license was issued, furnish the finance director, on a form to be furnished by the finance director, and signed under penalty of perjury, showing the gross receipts during the period of such license, and the license fee for such period shall be finally ascertained and paid within 30 days of the close of the calendar year.

(c)

In the event the amount paid is in excess of the amount due, the collector shall either credit the excess amount against the renewal license fee, or if such amount paid was less than the amount due, the additional payment must be made within 30 days of the close of the calendar year for which the fee should have been paid.

(d)

A license may be revoked for 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 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 him 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.

(e)

The finance director or a person designated by the city clerk shall have the authority to impound any unlicensed machine, if, after 30 days' notice the business license has not been obtained in the manner prescribed.

(Code 1972, § 5.12.030; Ord. No. 402, § 1, 1973; Ord. No. 562, § 2, 1982; Ord. No. 1009, §§ 1(part), 2(part), 1995)

All fees set forth in this chapter may be amended by resolution of the city council.

(Code 1972, § 5.12.040; Ord. No. 562, § 3, 1982)