Perris Municipal Code Ch. 5.36 State Licenses

There is levied upon every person, including firm or corporation, who conducts or carries on a business in the city under the authority of a license issued by the state authorizing such person to carry on, engage in or practice any trade, occupation or profession within the state, a business tax for each calendar quarter or any portion thereof, at the following rates:

(1) General contractor, $60.00 a quarter;

(2) Other building trades contractors or subcontractors, $30.00;

(3) All others, $15.00;

Provided, however, that said tax shall be at only one-half of such rates for any person who maintains a fixed and permanent place of business in the city. Such tax shall be due and payable to the finance director on the first day upon which such person conducts or carries on such business, and on the first such day of each calendar quarter thereafter. Any such person who, on the date such tax would become due, has obtained a business license for the current calendar quarter pursuant to chapter 5.12, shall be deemed to have complied herewith for said quarter.

(Code 1972, § 5.36.010; Ord. No. 231, § 1, 1960; Ord. No. 1009, §§ 1(part), 2(part), 1995)

If not paid within ten days after the tax imposed under section 5.36.010 is due, such tax shall be delinquent and a 100 percent delinquent penalty shall be added thereto and collected therewith. If such tax and penalty are not paid on the 30th day after the tax is due, the finance director shall forthwith file suit for the amount of the tax and penalty in the small claims court.

(Code 1972, § 5.36.020; Ord. No. 231, § 2, 1960; Ord. No. 1009, §§ 1(part), 2(part), 1995)

This chapter shall not apply to any person who carries on, engages in or practices such trade, occupation or profession only as an employee of another who holds such a state license.

(Code 1972, § 5.36.030; Ord. No. 231, § 3, 1960)

Every person who pays the tax hereunder shall be exempt from the operation of chapter 5.12.

(Code 1972, § 5.36.040; Ord. No. 231, § 4, 1960)