Pomona Municipal Code § 50-414 Farmers' markets; pedestrian malls

(a) Every person engaged in the business of making sales at retail, where 75 percent of the gross receipts of such business are derived from such sales, shall pay an annual business license tax (based upon the annual gross receipts of the business) in the amount indicated in the city's business license tax schedule available through the city's revenue division and available on the city's website.

(b) Every person engaged in any business listed herein shall pay an annual business license tax (based upon the annual gross receipts of the business) in the amount indicated in the city's business license tax schedule available through the city's revenue division and available on the city's website. Businesses that do not receive direct revenues for business conducted in the city shall pay the annual business license tax applicable to businesses that fall within subsections (b)(1) through (b)(5) immediately below, and as indicated in the city's business license tax schedule available through the city's revenue division and available on the city's website.

(1) Less than six employees

(2) Seven to 15 employees

(3) Sixteen to 30 employees

(4) Thirty-one to 60 employees

(5) Over 60 employees

Advertising agencies

Auto and appliance repair

Barbershops

Beauty shops

Cafes or restaurants

Child and family care

Dry cleaners

Electronic data processing

Equipment rental, including auto and truck rentals

Gardening

Hospitals and rest homes

Hotels and motels

Kennels

Laundries

Medical and dental laboratories

Mobile home parks

Newspaper and magazine agency

Photo studios

Physical culture studios or gymnasiums

Public utilities, including gas, electric, telegraph and telephone

Trading stamp agencies

Training schools

Undertaking establishments

Any business which the city treasurer classifies as similar to those above mentioned.

(c) Every person engaged in any trade, occupation or profession listed herein shall pay an annual license tax (based upon the annual gross receipts of the business) in the amount indicated in the city's business license tax schedule available through the city's revenue division and available on the city's website. Businesses that do not receive direct revenues for business conducted in the city shall pay the annual business license tax applicable to businesses that fall within subsections (c)(1) through (c)(5) immediately below, and as indicated in the city's business license tax schedule available through the city's revenue division and available on the city's website.

(1) Less than six employees

(2) Seven to 15 employees

(3) Sixteen to 30 employees

(4) Thirty-one to 60 employees

(5) Over 60 employees

Accountants, including public and certified public

Attorney at law

Chiropractors

Engineers

Medical and dental doctors, including osteopaths

Psychologists

Public bookkeeping

Real estate brokers

Veterinarians

Any trade, occupation or profession which the city treasurer classifies as similar to those above mentioned.

(d) Every person engaged in the business of renting residential units shall pay the amount indicated in the city's business license tax schedule available through the city's revenue division and available on the city's website.

(e) Every person engaged in the business of renting or leasing commercial property shall pay an annual business license tax (based upon the gross receipts of the business) in the amount indicated in the city's business license tax schedule available through the city's revenue division and available on the city's website.

(f) Every contractor who performs construction work in the city and who is subject to the job fee described in this paragraph shall pay an annual business license tax in the amount indicated in the city's business license tax schedule available through the city's revenue division and available on the city's website. Such fee shall not be prorated and shall be considered an administrative fee for processing such license application as provided in section 14-5 of article I of this chapter. In addition, all contractors shall pay as part of the business license a job fee, which fee shall be a sum equal to 30 percent of the grading or building permit fee or other general contracting permit fee and/or a sum equal to 100 percent of the mechanical, electrical, or plumbing permit fee. The job fee shall be due and payable at the time of the issuance of the permit and shall be paid at the same time the permit fee is paid.

Exceptions:

(1) An owner-builder may be exempt from the payment of any job fee, at the discretion of the building official, if all work performed under a permit is done exclusively by such owner upon his own property.

(2) Permits for work within the public right-of-way or future right-of-way may be exempt from application of a job fee at the discretion of the director of public works.

Contractors not subject to the job fee referred to above in this subsection will pay an annual business license tax (based upon the annual gross receipts of the business) in the amount indicated in the city's business license tax schedule available through the city's revenue division and available on the city's website. The contractor, upon application of a business license, must indicate the date in which the job is to commence and estimate the date in which the job is to be completed and must indicate the gross amount of contract. The license fee shall be based on the gross amount of contract and the term of the business license will be that which is indicated on the application for expiration within that quarter. Within 30 days of the expiration of the business license, the contractor shall file a declaration of gross receipts report written under penalty of perjury or sworn to before a person authorized to administer oaths, on forms provided by the city treasurer, indicating the actual gross receipts of the job or jobs for the period covered by the license. The city treasurer shall determine the balance due from revenues over that which is covered by the license fee paid for the previously licensed period. If the gross receipts of the license is less than the minimum gross receipt set forth in section 14-24, the license may be extended to cover the succeeding job or jobs unless the succeeding job or jobs exceeds one year from the commencement of the first job. If within the term of one year of commencement the contractor obtains additional jobs, he shall pay the amount over the minimum annual license fee; however, in no case shall the license exceed the one-year term from commencement. In each case the contractor must file a declaration of gross receipts report as provided for above. Failure to file such timely statements shall result in the accumulation of penalties as provided for by section 14-22.2.

(Code 1959, § 14-24; Ord. No. 1836, § 1; Ord. No. 1845, § 1; Ord. No. 1909, § 1; Ord. No. 1995, §§ 1, 2; Ord. No. 2776, §§ 2, 3, 4; Ord. No. 3196, § 2; Ord. No. 3279, § 1; amended during 6/86 supplement; Ord. No. 3357, § 10; amended during 6/87 supplement; amended during 6/88 supplement; amended during 6/89 supplement; amended during 6/90 supplement; amended during 6/91 supplement; Ord. No. 3607, §§ 2, 3; Ord. No. 3610, §§ 1, 2; amended during 9/92 supplement; amended during 9/93 supplement; amended during 6/94 supplement; amended during 6/95 supplement; amended during 6/96 supplement; amended during 6/97 supplement; amended during 6/98 supplement; amended during 6/99 supplement; Ord. No. 3893, § 21; amended during 6/00 supplement; amended during 6/01 supplement; amended during 1/07 supplement; Ord. No. 4161, § 1, 7-2-2012; Ord. No. 4173, § 1, 7-15-2013; Ord. No. 4184, § 1, 6-2-2014; Ord. No. 4202, § 1, 5-18-2015)

Every person transacting or carrying on the business herein enumerated shall pay an annual business license tax in the amount indicated in the city's business license tax schedule available through the city's revenue division and available on the city's website.

(1) Repealed by Ordinance No. 3262.

(2) Auction house.

(3) Auctioneer.

(4) Billiard room, each table.

(5) Billboards.

(6) Bowling alleys, each alley.

(7) Boxing or wrestling exhibitions.

(8) Circuses, carnivals or fairs.

a. If held as a trade stimulator at shopping centers or for recreational or entertaining events.

(9) Concert, or similar event.

(10) Coin-actuated machine operator:

a. Electronic game machines which are run by an electronic rather than electromechanical mechanism;

b. Machines vending any goods, wares or merchandise operated by coins by value greater than $0.10;

c. U.S. postage stamp machine;

d. Coin-operated photo machines and phonographs;

(11) Dance studios.

(12) Delivery or service trucks.

(13) Dry cleaners, laundries, towel, linen, uniform and wiping rag supply trucks, if not operated from a local address.

(14) Junk and rubbish collectors.

(15) Junk dealers and auto dismantlers.

(16) Manufacturing and processing, including product research and development, newspaper and job printing, and wholesaling, per year:

a. Less than six employees;

b. Seven to 15 employees;

c. Sixteen to 30 employees;

d. Thirty-one to 60 employees;

e. Over 60 employees;

(16A) Massage parlors.

(17) Itinerant merchant, operating from one temporary location.

(18) Pawnbroker.

(19) Peddlers or solicitors:

a. Each person peddling or soliciting on foot;

b. Each person peddling or soliciting with a vehicle.

(20) Public dancing:

a. One single dance;

b. One dance per week;

c. Each additional dance per week.

(21) Route food merchant, selling food for human consumption over regularly established route.

(22) Secondhand dealer.

(23) Stock and bond brokers, real estate and personal loan agents and savings and loan associations.

(24) Swap meet or trade fair.

(25) Reserved.

(26) Filming of TV and motion pictures.

(27) Los Angeles County Fair concessionaires;

a. Persons renting commercial spaces or concession spaces during the annual Los Angeles County Fair.

b. Persons operating carnival rides at the annual Los Angeles County Fair.

c. Persons operating carnival games at the annual Los Angeles County Fair.

(28) The Los Angeles County Fair Association shall pay business license taxes (based upon paid parking) for interim events held at the Los Angeles County Fairgrounds (other than the annual Los Angeles County Fair) in the amount indicated in the city's business license tax schedule available through the city's revenue division and available on the city's website. The taxes imposed by this subsection shall be paid no later than 30 days after the end of the month in which the event is held.

(Code 1959, § 14-25; Ord. No. 1836, § 1; Ord. No. 1845, § 2; Ord. No. 2776, § 5; Ord. No. 2861, § 10; Ord. No. 2863, § 1; Ord. No. 3121, §§ 2—5; Ord. No. 3139, § 1; Ord. No. 3226, § 1; Ord. No. 3229, § 1; Ord. No. 3262, § 1; amended during 6/86 supplement; Ord. No. 3341, §§ 1, 2; Ord. No. 3357, § 13; amended during 6/87 supplement; amended during 6/88 supplement; amended during 6/89 supplement; amended during 6/90 supplement; amended during 6/91 supplement; amended during 9/92 supplement; amended during 9/93 supplement; amended during 6/94 supplement; Ord. No. 3742, § 1; amended during 6/95 supplement; amended during 6/96 supplement; amended during 6/97 supplement; amended during 6/98 supplement; amended during 6/99 supplement; amended during 6/00 supplement; amended during 6/01 supplement; amended during 1/07 supplement; Ord. No. 4142, § 2, 3-7-2011; Ord. No. 4146, § 3, 7-11-2011; Ord. No. 4161, § 1, 7-2-2012; Ord. No. 4173, § 1, 7-15-2013; Ord. No. 4184, § 1, 6-2-2014; Ord. No. 4202, § 1, 5-18-2015)

Every person not having a fixed place of business within the city and for whom a license is not provided by section 50-411 or section 50-412 and who delivers goods, wares or merchandise of any kind by vehicle or who provides any type of service by use of a vehicle in the city shall pay a license tax as set forth in section 50-412. Upon the payment of such tax and a fee that may be prescribed by the business license division representing the cost of manufacture, not to exceed the amount set by resolution of the city council per plate or tag, the business license division shall issue such plate or tag for every vehicle so licensed, showing the date of expiration of such license. Such plate or tag shall substantially contain the following wording: "Pomona, California, No. ____________ expires ____________/____________/____________." Such metal license plate or tag shall be conspicuously displayed upon such vehicle on or near its rear bumper. Failure by the owner or operator of such vehicle to cause the unexpired license or tag to be so attached and displayed shall be a violation by such person of this article, and he shall be subject to its penalties.

(Code 1959, § 14-26; Ord. No. 1836, § 1; Ord. No. 2179, § 1; Ord. No. 2909, § 1; Ord. No. 3357, § 14; amended during 6/88 supplement; amended during 6/89 supplement; amended during 6/90 supplement; Ord. No. 3893, § 22; Ord. No. 4161, § 1, 7-2-2012; Ord. No. 4173, § 1, 7-15-2013; Ord. No. 4184, § 1, 6-2-2014; Ord. No. 4202, § 1, 5-18-2015)

Farmers' markets, as defined by section 32-190, consisting of stands upon or immediately adjacent to a pedestrian mall established pursuant to the Pedestrian Mall Act of 1960 shall pay a license tax in the amount indicated in the city's business license tax schedule available through the city's revenue division and available on the city's website. Such farmers' markets shall be exempt from this tax if all produce sold from such market is grown or produced by the operator of such market. Furthermore, all farmers' markets, as defined by section 32-190, shall be exempt from the tax imposed by article III of chapter 14 of this Code.

(Code 1959, § 14-27; Ord. No. 2196, § 2; amended during 6/87 supplement; amended during 6/88 supplement; amended during 6/89 supplement; amended during 6/90 supplement; amended during 6/91 supplement; amended during 9/92 supplement; amended during 9/93 supplement; amended during 6/94 supplement; amended during 6/95 supplement; amended during 6/96 supplement; amended during 6/97 supplement; amended during 6/98 supplement; amended during 6/99 supplement; amended during 6/01 supplement; amended during 1/07 supplement; Ord. No. 4161, § 1, 7-2-2012; Ord. No. 4173, § 1, 7-15-2013; Ord. No. 4184, § 1, 6-2-2014; Ord. No. 4202, § 1, 5-18-2015)

All minimum license taxes and all flat fee license taxes shall be adjusted effective July 1, 1979, and annually thereafter on July 1 of each succeeding year in a percentage amount equal to the change in the Consumer Price Index during the 12-month period for the Metropolitan Los Angeles-Anaheim-Riverside Area as published by the United States Bureau of Labor Statistics.

(Code 1959, § 14-28; Ord. No. 2903, § 1; amended during 6/88 supplement; amended during 6/89 supplement; amended during 6/90 supplement; Ord. No. 4184, § 1, 6-2-2014; Ord. No. 4202, § 1, 5-18-2015; Ord. No. 4226, § 2, 5-16-2016)