Rancho Cucamonga Municipal Code Art. II Gross Receipt Taxes; Retail, Wholesale and Other Businesses

Every person who engages in a retail or wholesale or other business within the city, which business is not otherwise classified in this chapter, shall pay a license tax for each year based on the following:

A. $23.00 for the first $25,000.00 of gross receipts;

B. If applicable, an additional $0.60 per $1,000.00 or portion thereof will be added to the above for the next $75,000.00 of gross receipts of the business;

C. If applicable, an additional $0.30 per $1,000.00 or portion thereof will be added to the above for the next $400,000.00 of gross receipts;

D. If applicable, an additional $0.15 per $1,000.00 or portion thereof will be added to the above for any amount of gross receipts over $500,000.00.

(Code 1980, § 5.04.280; Ord. No. 21, art. II, § 1, 1978; Ord. No. 21B, § 6, 1986; Ord. No. 870 (Recodification), 2014)

A. Every person who engages in a professional or semi-professional and similar business within the city, which business is not otherwise classified in this chapter, shall pay a license tax for each year based on the following:

1. $23.00 for the first $25,000.00 of gross receipts;

2. If applicable, an additional $1.20 per $1,000.00 or portion thereof will be added to the above for the next $75,000.00 of gross receipts of the business;

3. If applicable, an additional $0.50 per $1,000.00 or portion thereof will be added to the above for the next $400,000.00 of gross receipts;

4. If applicable, an additional $0.20 per $1,000.00 or portion thereof will be added to the above for any amount of gross receipts over $500,000.00;

5. In the case of real estate brokers maintaining an office within the city, all real estate commissions will be included when reporting the gross receipts of the business except such portion of gross receipts reflecting sales made of real property outside of the city, where the outside sales are required to be reported and business license tax paid thereon to another community. In the case of real estate brokers maintaining an office within the city, gross receipts shall not be reduced because of any compensation paid, directly or indirectly, to a real estate salesperson licensed under such broker. In the case of real estate brokers not maintaining an office within the city, only real estate salesmen's commissions from sales of real property within the city shall be reported as gross receipts.

B. Enumerated. Professions, semi-professional callings, and similar businesses shall include, but not be limited to, the following:

1. Accountants;

2. Advertising agents (except outdoor advertising);

3. Appraisers;

4. Aquarians;

5. Architects;

6. Artists;

7. Assayers;

8. Attorneys at law;

9. Bacteriologists;

10. Certified public accountants;

11. Chemists;

12. Chiropodists;

13. Chiropractors;

14. Chirothesians;

15. Collection agents;

16. Consulting engineers;

17. Credit counselors;

18. Credit raters;

19. Dentists;

20. Designers and illustrators;

21. Directory publishers;

22. Doctors of medicine;

23. Draftsmen;

24. Drugless practitioners;

25. Electrologists;

26. Employment agencies;

27. Engravers;

28. Engineers (civil, chemical, structural, or hydraulic);

29. Engineers (mechanical);

30. Entomologists;

31. Escrow services;

32. Geologists;

33. Insurance broker adjusters;

34. Insurance claims adjusters;

35. Laboratories;

36. Landscape architects;

37. Lapidaries;

38. Lithographers;

39. Masseurs or masseuses;

40. Oculists;

41. Optometrists;

42. Osteopathic physicians;

43. Personnel consultants;

44. Physicians;

45. Psychologists;

46. Real estate brokers;

47. Stockbrokers/salesmen;

48. Surgeons;

49. Surveyors;

50. Taxidermists;

51. Veterinarians; and

(Code 1980, § 5.04.290; Ord. No. 21, art. II, § 2, 1978; Ord. No. 208, § 1, 1983; Ord. No. 21B, § 7, 1986; Ord. No. 870 (Recodification), 2014)

Every person who, within the city, conducts any entertainment or amusement set forth in this section shall pay a license tax as follows:

A. Tax rate:

1. A base tax of $20.00 will apply in all cases;

2. In addition, $1.80 per $1,000.00 will be added to the base tax for the first $100,000.00 of gross receipts of the business during the calendar year or part of the calendar year;

3. If applicable, an additional $1.00 per $1,000.00 will be added to the above for any amount of gross receipts over $100,000.00.

B. Dancing is subject to the provisions of this chapter.

C. Entertainment and amusements and similar business shall include, but not be limited to, the following:

1. Arcades;

2. Billiard rooms or poolrooms;

3. Bowling lanes;

4. Carnivals;

5. Circuses;

6. Exhibitions;

7. Motion picture and other theaters;

8. Music machines;

9. Nightclubs;

10. Skating rinks; and

11. Skill game machines.

(Code 1980, § 5.04.300; Ord. No. 21, art. II, § 3, 1978; Ord. No. 870 (Recodification), 2014)

A. Every person who engages in the above classification of businesses, which business is not otherwise classified in this chapter shall pay a license tax for each year based on the following:

1. A base tax of $20.00 will apply in all cases;

2. In addition, $0.90 per $1,000.00 will be added to the base tax for the first $100,000.00 of gross receipts of the business during the year;

3. If applicable, an additional $0.40 per $1,000.00 will be added to the above for the next $650,000.00 of gross receipts of the business;

4. If applicable, an additional $0.25 per $1,000.00 will be added to the above for any amount of gross receipts over $750,000.00 of gross receipts.

B. Contractors shall include general contractors, developers, engineering contractors, and all subcontractors doing work within the city. General contractors may deduct from gross receipts, contract amounts paid to subcontractors who are licensed by the city upon furnishing a list of the names, addresses and contract amounts paid to such subcontractors.

C. Rentals shall include hotels, motels, apartments, apartment courts, roominghouses, duplexes, triplexes, trailer courts, mobilehome parks, and similar rental units having four or more units, spaces or rooms on contiguous property in the city. In the event of the sale of any property described in this subsection, the holder of a license therefor may apply for a refund of the tax for any full quarter remaining to the end of the tax year on condition that the buyer shall have paid the license tax for the quarter year in which the sale was completed and for the balance of the tax year including any penalties due.

D. Personal services shall include, but not be limited to, the following:

1. Barbershops;

2. Beauty shops;

3. Boarding homes;

4. Boarding schools;

5. Convalescent centers;

6. Day care;

7. Detective agency;

8. Gardening;

9. General maintenance;

10. Institutions;

11. Janitorial;

12. Nonexempt hospitals;

13. Nursery schools;

14. Nursing homes;

15. Rest homes;

16. Sanitariums; and,

17. Welding service.

E. Issuance of any license for personal care shall be made upon compliance with the planning department of the city, and evidence that the applicant has a valid license, permit or certificate as may be required by an agency of the state and/or county.

(Code 1980, § 5.04.310; Ord. No. 21, art. II, § 5, 1978; Ord. No. 21B, §§ 8, 9, 1986; Ord. No. 870 (Recodification), 2014)

A. Every person, not having a fixed place of business within the city, who delivers goods, wares, or merchandise by the use of vehicles in the city shall pay a license tax for each year based on the following:

1. A base tax of $36.00 shall apply in all cases;

2. In addition, $0.60 per $1,000.00 will be added to the base tax for any gross receipts in excess of $10,000.00 resulting from sales in the city from all vehicles, routes, etc., for a tax year.

B. For the purpose of this section, the term "occasional" shall mean not more than one delivery per calendar month.

(Code 1980, § 5.04.320; Ord. No. 21, art. II, § 7, 1978; Ord. No. 21B, § 10, 1986; Ord. No. 870 (Recodification), 2014)

Every person who engages in the above classification of business shall pay a license tax for each year based on the following:

A. A base tax of $20.00 will apply in all cases;

B. In addition, $0.90 per $1,000.00 will be added to the base tax for the first $100,000.00 of gross receipts of the business during the year;

C. If applicable, an additional $0.40 per $1,000.00 will be added to the above for the next $650,000.00 of gross receipts of the business;

D. If applicable, an additional $0.25 per $1,000.00 will be added to the above for any amount of gross receipts over $750,000.00 of gross receipts.

(Code 1980, § 5.04.330; Ord. No. 21, art. II, § 8, 1978; Ord. No. 504, § 1, 1992; Ord. No. 870 (Recodification), 2014)

A. Every person acting in the city as a manufacturer, processor, fabricator, administrative headquarters or warehouse only shall pay a license tax for each year based on the following:

1. A base tax of $20.00 will apply in all cases;

2. In addition, $0.60 per $1,000.00 will be added to the base tax for the first $100,000.00 of gross payroll of the business during the tax year;

3. If applicable, an additional $0.25 per $1,000.00 will be added to the above for the next $900,000.00 of gross payroll of the business;

4. If applicable, an additional $0.10 per $1,000.00 will be added to the above for any amount of gross payroll over $1,000,000.00, provided that the maximum license fee based on payroll shall be $1,000.00 annually.

B. This section shall also include, but not be limited to, the following:

1. Finance company;

2. Loan company;

3. Publishers; and

4. Radio and T.V. stations.

(Code 1980, § 5.04.340; Ord. No. 21, art. II, § 4, 1978; Ord. No. 21B, § 11, 1986; Ord. No. 870 (Recodification), 2014)

Every person who, within the city, engages in any of the businesses or occupations set forth in this subsection shall pay a license tax as follows; in addition, each person shall comply with the regulatory section of this Code that applies to each respective case:

A. Advertising by bill posting and distributing handbills, except for noncommercial handbills: $200.00 per year, or $100.00 per quarter, $50.00 per week, $25.00 per day; provided, however, no fee shall be charged for licenses to distribute noncommercial handbills; and provided further, if any such license is surrendered by the licensee or revoked for cause, neither the licensee named in such license nor any other person shall be entitled to any refund of any part of such fee;

B. Ambulance operators, for business licenses for ambulance service and related health service: $35.00 per year for each ambulance;

C. Auctioneers: $75.00 per year for each auctioneer, with a maximum of $225.00;

D. Dancing clubs where admission is charged and public dances, public dancehalls, and any dance floor or ballroom open to the public: $10.00 for each dance or day of operation, or $25.00 per quarter, in addition to any other business licenses tax required of the operator of the premises;

E. Peddlers and persons soliciting, canvassing, or taking orders from house to house or from place to place in the city, or for any goods, wares, merchandise, or article to be delivered in the future, or for services to be performed in the future, or making, manufacturing, or repairing any article whatsoever for future delivery: $10.00 per day, or $50.00 per year, or fraction thereof, for the first solicitor, and for each supplementary license, except for charity solicitors: $25.00 per year, or fraction thereof; provided, however, every solicitor or other person claiming to be entitled to an exemption from the payment of any license tax provided for in this chapter upon the grounds that such license tax casts a burden upon his right to engage in commerce with foreign nations or among the several states, or conflicts with the regulations of the United States Congress respecting interstate commerce shall comply with all the provisions set forth in this chapter except that, upon the approval of such solicitor's or other person's application, the collector shall cause to be issued to such person a free permit which shall be worn in the manner prescribed in section 5.04.130; and other exemptions from the payment of license taxes may be granted by resolution of the city council;

F. Photographers with no local place of business: $75.00 per year, plus $50.00 per year for each solicitor, subject to the provisions of subsection E of this section;

G. Taxicab and automobile for hire operators: $24.00 per year;

H. Cocktail lounges: $100.00 per year for each location;

I. Photographers with no local place of business: Where a payment or deposit is demanded or accepted in advance of final delivery by photographers with no local place of business, cash or surety bond in the sum of $500.00 shall be furnished the collector to guarantee the delivery or the refund of the deposit.

(Code 1980, § 5.04.350; Ord. No. 21, art. II, § 6, 1978; Ord. No. 870 (Recodification), 2014)

Any public utility operating in the city under a franchise or franchises from the city and which public utility makes franchise payments thereunder shall be subject to the provisions of this chapter only to the extent it engages in retail merchandising within the city not covered by franchise or maintains a business office in the city.

(Code 1980, § 5.04.360; Ord. No. 21, art. II, § 9, 1978)

Every person advertising, conducting, maintaining, promoting, or carrying on a swap meet shall pay a license tax of $50.00 per year, or fractional part thereof. In addition, such person shall pay an additional $2.00 per quarter for each occupied area occupied by individual vendors participating in such swap meet. The total amount due per quarter will be based on the highest number of occupied areas for a given day during the quarter. The maximum annual license will be $10,000.00.

(Code 1980, § 5.04.370; Ord. No. 21, art. II, § 10, 1978; Ord. No. 870 (Recodification), 2014)