Stanton Municipal Code Ch. 5.04 Tax Receipts

Prior History: Prior code §§ 5.04.020—5.04.750; amended during 1980 recodification; Ord. 728, 1991; Ord. 789, 1997; Ord. 851, 2001; Ord. 852, 2001; Ord. 1056, 2016; Ord. 1125, 2023; repealed by Ord. 1158, 2/25/2025.

A. It is unlawful for any person, either for him or herself or for any other person, to commence, conduct, carry on, or engage in any business specified in this chapter, in the city without first having procured a tax receipt from the city so to do, or without complying with any and all regulations of such business contained in this chapter; and the carrying on of any business without first having procured a tax receipt from the city so to do, or without complying with any and all regulations of this chapter, constitutes a separate violation of this chapter for each and every day that such business is carried on or conducted.

B. When any person, by the use of signs, circulars, cards, telephone directories, social media, online marketing, or newspapers, advertises, holds out, or represents that he or she is commencing, conducting, carrying on, or engaging in business in the city, or when any person holds an active tax receipt or permit issued by a governmental agency indicating that he or she is commencing, conducting, carrying on, or engaging in business in the city, such facts shall be considered prima facie evidence that such person is commencing, conducting, carrying on, or engaging in business in the city.

(Ord. 1158, 2/25/2025)

Separate tax receipts must be obtained for each branch establishment or location of the business engaged in, and such tax receipt shall authorize the recipient to engage only in the business activity thereby at the location or in the manner designated in such tax receipt; provided, that warehouses and distributing plants not opened to the public used in connection with and incidental to a business tax receipt shall not be deemed to be a separate place of business or branch established.

(Ord. 1158, 2/25/2025)

Every person who operates any business, whether upon a cost, rental or commission basis, as a concession or upon rented floor space in or upon the premises of any person who received a tax receipt under any provision of this chapter shall be required to pay the tax and obtain a separate and independent tax receipt pursuant to the appropriate provisions of this chapter and shall be subject to all the provisions of this chapter.

(Ord. 1158, 2/25/2025)

The payment of a business tax and its acceptance by the city and the issuance of a tax receipt to any person shall not entitle the holder thereof to conduct any business in or on any building or premises designated in such tax receipt in the event that such building or premises is situated in a locality in which the conduct of such business is in violation of any law or ordinance, nor to conduct any business for which a permit is required as a prerequisite to the conduct of such business, nor to conduct any illegal or unlawful business.

(Ord. 1158, 2/25/2025)

The business tax receipts issued under the authority of Title 5 of this code are receipts of payment of the business taxes levied on the privilege of carrying on or engaging in a business, profession or occupation under the city's taxing power. The business tax receipts are not regulatory tax receipts issued under the city's police power. Provisions of a regulatory nature contained in Title 5 of this code are placed in Title 5 as a matter of convenience only. Although a separate regulatory business tax receipt is not issued, such provisions are imposed as conditions of an additional regulatory tax receipt imposed under the city's police power to regulate businesses, occupations, professions, trades, or callings in order to protect the public health, morals, safety and welfare.

(Ord. 1158, 2/25/2025)

A. The following are not required to pay a tax receipt:

1. Businesses, trades, callings, professions, exhibitions, or vocations exempt from municipal business licensing requirements by virtue of the Constitution and laws of the state or the United States;

2. Businesses, trades, callings, professions or vocations whose contact with the city is merely incidental to their business. "Incidental contact" includes, but is not limited to:

a. Traveling through the city limits on business without conducting a business transaction within the city;

b. Delivering packages or goods to an address located within the city where the remainder of the transaction occurred either outside of the city, or by mail, telephone or Internet;

c. Occasional meetings within the city between a client and a service provider whose office is located outside the city, and where the services are primarily rendered to the client from a location outside the city;

d. The services of any doctor, lawyer, architect, or other professional person not having a fixed place of business within the city, who is called upon to come to the city to render service.

3. "Incidental contact" does not include the following:

a. Significant advertising or solicitation of business conducted within the city;

b. Significant negotiation and execution of contracts, agreements, invoices, purchase orders and similar documents at a location within the city evidencing the sale of goods or services;

c. Delivering packages or goods to an address located within the city where other parts of the transaction also occur within the city (e.g., negotiation of sales price, signing of contract, exchange of goods for money, etc.).

4. Exemption from Payment of Tax. Although required to obtain a tax receipt, no license tax shall be required for the following:

a. Businesses, trades, callings, professions, exhibitions, or vocations exempt from municipal license taxes by virtue of the Constitution and laws of the state or the United States;

b. Any institution or organization which is conducted, managed, or carried on wholly for charitable purposes and from which profit is not derived, either directly or indirectly, by any individual; provided, however, the applicant shall furnish conclusive proof to the license collector that such is the case;

c. Any enterprise or entertainment when the receipts derived therefrom are to be appropriated to any church or school or to any religious, benevolent, or charitable purpose within the city;

d. Any person honorably discharged from the armed forces of the United States who peddles, hawks, or vends any goods permitted by law and exempt from license taxes by virtue of the laws of the state and who exhibits his or her authenticated papers; provided, however, no more than one license shall be issued to such applicant during any one year;

e. Any person peddling, exclusively, fruit, vegetables, or other products raised upon his or her lands; provided, however, such person shall furnish conclusive proof to the license collector that such products were raised by him or her on his or her lands before the issuance of a tax-exempt license, and such person shall carry the license with him or her;

f. Any person engaged in citrus growing or other horticultural or agricultural pursuits, including persons engaged exclusively in the business of caring for, spraying, fumigating, fertilizing, or hauling such horticultural or agricultural products or engaged in other gainful occupation serving citrus growers, other horticulturists, and farmers, except packinghouses; and

g. Any person who only commences, conducts, carries on, or engages in business within the territorial limits of the city with the city of Stanton, exclusively.

B. Tax Exempt Licenses. Licenses issued pursuant to the provisions of this section shall be issued in the same form and manner as other licenses but shall bear the words "Tax Exempt License" over the signature of the license collector.

C. Any person claiming an exemption pursuant to this section shall file a sworn statement with the director of finance stating the facts upon which exemption is claimed, and in the absence of such substantiating statement, such person shall be liable for the payment of a tax receipt.

D. Regulatory Provisions Applicable. The provisions of this section shall not exempt any person from complying with the regulatory measures and provisions of this chapter, except the payment of the license taxes required.

(Ord. 1158, 2/25/2025)

Nothing contained within the provisions of this chapter shall exempt any person from complying with other ordinances of the city.

(Ord. 1158, 2/25/2025)

A. Before a tax receipt is issued to any person, he or she shall make written application therefor to the city upon a form to be provided by the city.

B. As part of the application, the applicant shall, at a minimum, sign a statement that if issued a tax receipt, the applicant shall accept responsibility for the conduct of all its employees, contractors, agents, and representatives.

C. Submission of an application for a tax receipt does not authorize the operation of a business. The city will not consider an application until it is deemed complete with all the information that the city may require to evaluate the application.

(Ord. 1158, 2/25/2025)

A. Any person aggrieved by any decision of the license collector concerning the amount of such tax receipt taxes may appeal to the city manager by filing a notice of appeal with the city manager and providing reasons to support the appeal. The city manager shall thereupon fix a time and place for hearing such appeal. The city manager shall give notice to such person of the time and place of the hearing by serving it personally or by depositing it in the United States Post Office in Stanton, California, postage prepaid, addressed to such person at his or her last known address. The city manager shall have the authority to determine all questions raised on such appeal. No such determination shall conflict with any substantive provision of this chapter.

B. An applicant may appeal the denial of a business tax receipt from the city manager to a hearing officer by filing with the city clerk a notice of appeal within 15 days from the date the notice of denial was issued. The appeal shall set forth the reasons why the notice of denial should be overturned and shall also be filed with any applicable appeal fee, as adopted via council resolution. Upon receiving the appeal request, a hearing officer shall be selected using the criteria in Chapter 1.12. The hearing officer shall set a time and place for hearing the appeal and notify the applicant and city. At the de novo appeal hearing, the city and the applicant, business owner, or business operator may each provide testimony and evidence relating to why the appeal should be affirmed or denied. Within seven days of the conclusion of the hearing or any continued hearing, the hearing officer shall render a decision affirming or denying the business license denial, based on whether substantial evidence demonstrates that the grounds set forth in Section 5.06.030 have been met. The applicant, business owner, or business operator shall be given written notice of the hearing officer's decision by registered mail, and the notice shall state with specificity the reasons for the hearing officer's decision.

C. The action of the hearing officer shall be final and appealable to the Superior Court of the state of California pursuant to Code of Civil Procedure Section 1094.5.

(Ord. 1158, 2/25/2025)

Every applicant for a first tax receipt shall furnish to the city a written statement containing such information as the city may require determining the classification of the applicant and any other information required by the city.

(Ord. 1158, 2/25/2025)

The applicant for the renewal of a tax receipt shall furnish to the city a written statement containing such information as the city may require to determine the amount of the business tax to be paid by the applicant.

(Ord. 1158, 2/25/2025)

No such statement shall be conclusive upon the city, nor prevent recovery of any tax properly due.

(Ord. 1158, 2/25/2025)

If any person required to make such statement shall fail to do so, such person shall be required to pay a tax at the maximum rate prescribed in this chapter for the business carried on by such person.

(Ord. 1158, 2/25/2025)

Upon compliance with this chapter and payment of the required business tax, it shall be the duty of the director of finance to issue a tax receipt and to state upon the face of each receipt the following:

A. The name of the person to whom the same is issued;

B. The kind of business;

C. The location of such business;

D. The date of expiration.

(Ord. 1158, 2/25/2025)

No mistake by the city in stating the amount of a business tax shall prevent the collection by the city of the amount properly due.

(Ord. 1158, 2/25/2025)

No tax receipt for any succeeding, current or unexpired tax period shall be issued to any person who, at the time of application, is indebted to the city for any unpaid taxes.

(Ord. 1158, 2/25/2025)

Upon payment of a fee of $5, a tax receipt recipient whose tax receipt has been lost or destroyed shall be issued a new receipt.

(Ord. 1158, 2/25/2025)

No tax receipt shall be transferred or assigned except that a tax receipt recipient may make a change in the fictitious business name.

(Ord. 1158, 2/25/2025)

All business tax shall be paid in advance in lawful money of the United States at the office of the director of finance.

(Ord. 1158, 2/25/2025)

Except as otherwise provided in this chapter, all tax receipts required under this chapter shall be for terms and shall be due and payable as follows:

A. The term of annual tax receipts shall be one year, beginning January 1st of each year.

B. All taxes shall be due and payable on the first day of the term for which the tax is required.

C. On July 1st of each calendar year the tax for the balance of the year for a new tax receipt shall be reduced by one-half.

(Ord. 1158, 2/25/2025)

All tax receipts must be kept and posted in the following manner:

A. Any tax receipt recipient transacting and carrying on business at a fixed place of business in the city shall keep the tax receipt posted in a conspicuous place upon the premises where such business is carried on;

B. Any tax receipt recipient transacting and carrying on business but not operating at a fixed place of business in the city shall keep the tax receipt upon his person at all times while transacting and carrying on such business.

(Ord. 1158, 2/25/2025)

The director of finance, his or her deputies, the fire chief or designee, and all police officers of the city are appointed business tax receipt inspectors. They may investigate all places of business and all persons engaged in or carrying on any business in the city. They shall enforce this chapter.

(Ord. 1158, 2/25/2025)

The director of finance, his or her deputies, the fire chief or designee and police officers may enter free of charge at any time any place of business for which a tax receipt is required and demand the exhibition of such tax receipt by any person in charge of such place of business; and if such person shall then and there fail to exhibit such tax receipt upon demand, then the person carrying on or engaging in such business shall be in violation of this chapter.

(Ord. 1158, 2/25/2025)

A. Every annual business tax which is not paid by the last day of the month in which it is due shall be considered delinquent, and the director of finance shall impose an additional penalty of 10% of the tax on the first day of the following month after the due date thereof. In the event the tax is not paid by the end of the following month, a like penalty of 10% of the tax shall be added on the first day of each month thereafter until such tax and accumulated penalty shall be paid; provided, however, that the amount of such total penalty to be added shall not exceed 50% of the amount of the tax due.

B. Additionally, the city may recover the costs of enforcement, including, but not limited to, third party collection costs in addition to the tax and penalty owed.

(Ord. 1158, 2/25/2025)

It is unlawful for the license collector or any person having an administrative duty under the provisions of this chapter to make known in any manner whatever the business affairs, operations, or information obtained by an investigation of records and equipment of any person visited or examined in the discharge of official duty, or the amount or source of income, profits, losses, expenditures, or any particular thereof, set forth in any statement or application, or to permit any statement or application, or copy of either, or any book containing any abstract or particulars thereof to be seen or examined by any person; provided, that nothing in this section shall be construed to prevent:

A. The disclosure to, or the examination of records and equipment by, another city official, employee, or agent for collection of taxes for the sole purpose of administering or enforcing any provisions of this chapter, or collecting taxes imposed under this chapter;

B. The disclosure of information to, or the examination of records by, federal or state officials, or the tax officials of another city or county, or city and county, if a reciprocal arrangement exists, or to a grand jury or court of law, upon subpoena;

C. The disclosure of information and results of examination of records of particular taxpayers, or relating to particular taxpayers, to a court of law in a proceeding brought to determine the existence or amount of any tax receipt tax liability of the particular taxpayers to the city;

D. The disclosure, after the filing of a written request to that effect, to the taxpayer himself, or to his successors, receivers, trustees, executors, administrators, assignees and guarantors, if directly interested, of information as to the items included in the measure of any paid tax, any unpaid tax or amounts of tax required to be collected, interest and penalties; further provided, however, that the city attorney approves each such disclosure and that the license collector may refuse to make any disclosure referred to in this subsection when in their opinion the public interest would suffer thereby;

E. The disclosure of the names and addresses of persons to whom tax receipts have been issued, and the general type or nature of their business;

F. The disclosure by way of public meeting or otherwise of such information as may be necessary to the city council in order to permit it to be fully advised as to the facts when a taxpayer files a claim for refund of tax receipt taxes, or submits an offer of compromise with regard to a claim asserted against him by the city for tax receipt taxes, or when acting upon any other matter;

G. The disclosure of general statistics regarding taxes collected or business done in the city; and

H. Any disclosure that is required by law.

(Ord. 1158, 2/25/2025)

A. No statements submitted by the applicant shall be conclusive as to the matters set forth therein, nor shall the filing of the same preclude the city from collecting by appropriate action such sum as is actually due and payable under this chapter. Such statement and each of the several items therein contained shall be subject to audit and verification by the license collector, their deputies, or authorized employees or representatives of the City, who are authorized to examine, audit, and inspect such books and records of any tax receipt or applicant for tax receipt, as may be necessary in their judgment to verify or ascertain the amount of tax receipt due.

B. All persons subject to the provisions of this chapter shall keep complete records of business transactions, including sales, receipts, purchases, and other expenditures, and shall retain all such records for examination by the license collector. Such records shall be maintained for a period of at least three years. No person required to keep records under this section shall refuse to allow authorized representatives of the license collector to examine such records at reasonable times and places.

(Ord. 1158, 2/25/2025)

Business tax and penalties are a debt to the city. Any person carrying on any business without having procured a tax receipt from the city is subject to action in the name of the city in any court of competent jurisdiction.

(Ord. 1158, 2/25/2025)

Conviction for violation of this chapter shall not excuse payment of any business tax.

(Ord. 1158, 2/25/2025)

City employees directed to enforce this chapter shall cause complaints to be issued against violators.

(Ord. 1158, 2/25/2025)

A. On the order of the city council, any tax receipt or penalties, or portion thereof, may be refunded if there is a legitimate cause for a refund. Ordinarily, the legitimate cause will be that the taxpayer paid an amount over the amount due.

B. Whenever a person desires a refund, it shall be a precondition to receiving a refund that a claim in writing be submitted, stating, under penalty of perjury, the specific grounds upon which the claim is founded. The claim shall be filed with the business tax administrator or the city clerk and shall be filed within one year of the date of payment. The claim shall be on forms furnished by either the tax administrator or the city clerk.

(Ord. 1158, 2/25/2025)

Every person conducting, managing or carrying on a business at wholesale, and every person engaged in conducting, managing or carrying on a manufacturing business not otherwise specifically referenced by any other provision of this chapter shall pay an annual tax of $28 and $4 for each employee.

(Ord. 1158, 2/25/2025)

Every person conducting, managing or carrying on any retail business or conducting, managing or carrying on the business of selling goods, wares and merchandise or any article or thing of value at retail and not otherwise specifically referenced by this chapter and every person conducting, managing or carrying on any business that is not specifically referenced by this chapter, shall pay an annual tax of $28 and $4 for each employee.

(Ord. 1158, 2/25/2025)

The determination of the class of business in which an applicant for a business tax receipt is deemed to be engaged shall be a ministerial task of the license collector.

(Ord. 1158, 2/25/2025)

Every person conducting, managing or carrying on any business, without regard to allocation of space within an enclosed building, enumerated in this section, or any combination thereof, shall pay an annual tax of $28 and $4 for each employee. This section does not require a tax receipt from employees of other persons conducting, managing or carrying on any such business.

If a professional or semiprofessional business is not listed, above, then the director will make a similar use determination. For purposes of this chapter, "professional services" means any professional services, as that term is ordinarily and commonly used and understood, wherein individuals are engaged in the business of offering to the public professional or semiprofessional services for compensation, and not specifically covered under any other part, chapter or section of this chapter, and shall include those professions generally requiring governmental certification or a professional degree.

(Ord. 1158, 2/25/2025)

A. For the business of renting three or more apartments, houses or other rental units designed or primarily used for permanent or indefinite living purposes, the tax shall be $10 per year, and for each additional unit in excess of three, $5 per unit.

B. For the business of renting three or more rental rooms, such as motel, hotel, retirement or any similar type of business, the tax shall be $28 per year, and for each additional unit in excess of three, $2 per unit.

C. For the exclusive business of renting commercial unit for private storage, the tax shall be $28 per year, and for each additional unit in excess of three, $2 per unit.

(Ord. 1158, 2/25/2025)

Every person, firm or corporation managing commercial or industrial properties shall pay a tax of $28 annually. This section shall include vacant lots for storage purposes.

(Ord. 1158, 2/25/2025)

Annual taxes for the businesses named in the following sections are fixed as set forth in Chapter 5.04.

(Ord. 1158, 2/25/2025)

A. Bus Stop Benches. All bus stop benches, with or without an advertising message stated thereon, shall be subject to a tax of $12 per year.

B. Other. Other outdoor advertising structures, including billboards, shall be subject to a tax of $50 per year for two or less structures and $25 per year for each such structure in excess of two.

C. Exemptions. The provisions of this section shall not require a tax from any person maintaining a regular place of business within the city and advertising his or her own merchandise by a sign or billboard located on or attached to his or her own building; and no tax shall be required under this section from the owners of real estate in advertising their property for sale or lease by means of billboards located upon the property advertised for sale or lease.

(Ord. 1158, 2/25/2025)

A. Amusement Machine or Game Machine. For every machine, including the renting, leasing or maintaining thereof, the tax shall be $40 per year. "Amusement machine" or "game machine" includes any sport or pastime played or operated with cards, dice, balls, checkers, counters, quoits, beans, spindles, tables, wheels or any other device, contrivance or apparatus, or any combination thereof, when machine or games are operated by inserting therein a coin or coins, slugs or replicas of coins.

1. Jukeboxes. For jukeboxes the tax shall be $20 per year.

2. Bowling Alleys. For bowling alleys, the tax shall be $28, plus $10 per alley, per year provided that the required taxes for amusement and game machines shall also be paid.

3. Pool or Billiard Centers.[1] Pool or billiard centers not having coin-operated tables shall pay a tax of $28 plus $10 per table, per year where no other business activity is carried on; provided further, that said centers shall also pay the required tax set forth in this section for any amusement or game machines.

[1]

Editor's Note: Additional provisions on pool and billiard halls are found in Chapter 5.20 of this code.

B. Amusement Arcade. For amusement arcades, the tax shall be $100 per year, or fraction thereof. "Amusement arcade" is a building or part of a building open to the public that contains five or more coin- or token-operated pinball machines, video games, rides, shows or similar player-operated entertainment facilities and devices.

C. Carnival. For carnivals the tax shall be $100 per day, and an additional tax of $10 per day for each of the first five separate shows, attractions or exhibitions carried on by such carnival. "Carnival" is any group of attractions, such as ball games, dice games, whips, Ferris wheels or other riding devices, dancing shows, minstrels or any other like entertainment or game for which a charge is made for playing or participating therein.

D. Casual Entertainment. For casual entertainment the tax shall be $50 per day for each burlesque show, revue or fashion show participated in by one or more employees, guests, customers or any other person or persons.

E. Circus. For circuses the tax shall be $100 per day, and an additional tax of $10 for every side show, provided that the maximum tax receipt for such side shows shall be $100 per day.

F. Circus Procession or Parade. For a circus procession or parade the tax shall be $100 per day, where such circus is conducted outside the city.

G. Live Entertainment Permit. For a live entertainment permit approved under variance or conditional use permit, the tax shall be $150 per year.

H. Music or Sound Vehicles. For music or sound vehicles, the tax shall be $5 per day.

I. Rides and Similar Concessions. For rides and similar concessions, the tax shall be $10 per day except that any ride or concession with a fixed place of business in the city for a period of 120 days or more shall pay $150 per year.

J. Shows and Exhibitions. For shows and exhibitions the tax shall be $28 per day plus $4 per day for each person working with such show or exhibition, including side shows, mystery, illusion, street, telescope, animal, bird, minstrel.

K. Miniature Golf Courses. For each miniature golf course, the tax shall be $150 per year.

(Ord. 1158, 2/25/2025)

Auctions shall pay $28 per day, or $150 per year.

(Ord. 1158, 2/25/2025)

For every person conducting, managing or carrying on the business of giving steam baths, massage, electric light baths, show baths, electric tub baths, sponge baths, or operating any public bath which maintains in connection therewith a steam room, plunge, bath or sleeping accommodations, the tax shall be $150 per year.

(Ord. 1158, 2/25/2025)

Barbershops and beauty parlors shall pay $28 per year for the first chair or station and $4 per year for each additional chair or station.

(Ord. 1158, 2/25/2025)

Barber schools and beauty schools shall pay $150 per year.

(Ord. 1158, 2/25/2025)

Boxing and wrestling exhibitions shall pay $50 per day.

(Ord. 1158, 2/25/2025)

Every person, firm or corporation regularly engaged in the rental or sale of new or used automobiles, boats, buses, campers, motorcycles, mobile homes, trailers, trucks, equipment and similar items shall pay an annual tax of $100.

(Ord. 1158, 2/25/2025)

A. Bus, ambulance and taxicab companies shall pay $100 per year plus $5 for each vehicle used within the city.

B. A certificate of insurance, with the city named as an additional insured, shall be filed with the city with each application for a business tax receipt. The policy shall provide for comprehensive auto general liability insurance with a combined single limit of $1,000,000.

(Ord. 1158, 2/25/2025)

Every person, firm or corporation carrying on the business of signposting, billposting or installing guide or directional signs, but not including sign painting, shall pay an annual tax of $100.

(Ord. 1158, 2/25/2025)

A. The term "contractor," "subcontractor," and "specialty contractor" are defined as they are used in the California Contractor's License Law.

B. Every person, firm or corporation conducting, managing, or carrying on the business of constructing, repairing, or adding to any house, buildings, or structures, as a general contractor, or who is licensed by the state as a general contractor, shall pay a tax of $60 per year.

C. Every person, firm or corporation conducting, managing, or carrying on the business of electric wiring contractor, engaged in the business of installing electric wires and electric lighting or heating fixtures, or constituting a master electrician within the meaning of the electric code of the city, shall pay a tax of $40 per year.

D. Every person, firm or corporation conducting, managing, or carrying on the business of plumbing, lathing or plastering, cement, concrete, or brick work, as a contractor shall pay a tax of $40 per year.

E. Every person, firm or corporation conducting, managing, or carrying on any other line of contract business not mentioned herein, including all subcontractors, and specialty contractors shall pay a tax of $40 per year.

(Ord. 1158, 2/25/2025)

If not exempt under state law, child-care centers, nursery schools and preschools shall pay $28 per year, plus $4 for each child.

(Ord. 1158, 2/25/2025)

For dancehalls and occasional dances, the tax shall be:

A. Public dancing, $150 per year;

B. Occasional dance, $10 per day.

(Ord. 1158, 2/25/2025)

Dancing, art, craft, skill or other such schools or academies shall pay $28 per year, plus $4 for each student. The tax under this section shall not exceed $300 per year.

(Ord. 1158, 2/25/2025)

A. Every person engaged in, managing, operating or carrying on the business of private investigation for hire or reward or of supplying information as to the personal character, actions or identity, business or occupation of any person shall pay a tax of $100 per year.

B. Every person engaged in, managing, operating or carrying on the business of private policing or guarding of private places of business or recreation, shall pay a tax of $150 per year.

C. Applications for permits shall state such facts as may be required by the council to show the good character, competency and integrity of the applicant and shall set forth the name, age and business address and residence of the applicant, if a natural person; or if a corporation, its name, date and place of incorporation, address of its principal place of business, and the names and addresses of its principal officers; or, if a partnership, association or unincorporated company, the names and addresses of the partners or of the persons comprising the association or company.

(Ord. 1158, 2/25/2025)

Concerts, lectures, motion pictures, or theatrical performances, or any similar type of entertainment not otherwise specifically referenced under this chapter where an admission fee is charged shall pay $28 per year plus $0.15 per seat per year.

(Ord. 1158, 2/25/2025)

Fire sales, bankrupt sales, and closeout sales shall pay $100 per year, or fraction thereof.

(Ord. 1158, 2/25/2025)

Every person, firm or corporation distributing samples or handbills shall pay an annual tax of $40; provided, that this section shall not apply to any person, employee, agent or representative of any person who already has a city tax receipt as provided elsewhere in this chapter.

(Ord. 1158, 2/25/2025)

A. Itinerant merchants shall pay $10 per day.

B. "Itinerant merchant" includes all persons, both principal and agent, who engage in a temporary or transient business in the city selling goods, wares or merchandise with the intention of continuing said business in the city for a period of not more than 120 days, and who, for the purpose of carrying on such business, hire, lease or occupy any room, building or structure for the exhibition or sale of such goods, wares or merchandise.

C. The provisions of this section shall not apply to commercial travelers, or selling agents, selling their goods to dealers, whether selling for present or future delivery, by sample or otherwise.

(Ord. 1158, 2/25/2025)

Convalescent homes and rest homes shall pay an annual tax of $100, plus $2 for each bed.

(Ord. 1158, 2/25/2025)

A. For junk dealers, the tax shall be $200 per year, or fraction thereof.

B. "Junk dealer," as used in this section, shall have the same definition as provided in Chapter 5.72.

(Ord. 1158, 2/25/2025)

Mobile home parks shall pay $28 plus $2 per space per year. Notwithstanding the foregoing, business taxes under this section shall not exceed the sum of $750 per year for any mobile home park.

(Ord. 1158, 2/25/2025)

A. Peddlers selling at retail or wholesale shall pay $10 per day.

B. "Peddler" is a person not having a fixed place of business in the city who travels from place to place, or has a stand upon any public street, alley or other public place, doorway of any room or building, unenclosed or vacant lot, who sells or offers for sale any goods, wares or merchandise in his or her possession.

(Ord. 1158, 2/25/2025)

For each daily, weekly, semi-weekly or monthly newspaper printed, published or circulated in the city, the annual tax shall be $40.

(Ord. 1158, 2/25/2025)

A. Transient photographers shall pay $150 for a period of one year or any portion thereof.

B. "Transient photographer" is every person who photographs, solicits or takes orders for photographic work, and has no fixed place of business within the city. This section excludes persons engaged only in taking school pictured with the sanction of school authorities.

(Ord. 1158, 2/25/2025)

Every person carrying on the business of pawnbroker shall pay an annual tax of $300. For the purpose of this section, the term "pawnbroker" includes every person conducting, managing or carrying on the business of loaning money either for him or herself or for any other person, upon any personal property, personal security or purchasing personal property, and reselling or agreeing to resell such property to the vendor or other assignee at prices previously agreed upon. Nothing in this section shall apply to the loaning of money on personal property or personal security by any bank authorized to do so under the laws of the state or of the United States.

(Ord. 1158, 2/25/2025)

"Tool sharpener" is every person who travels from house to house or place to place for the purpose of grinding or sharpening scissors, knives, cutlery or mechanical tools, and has no fixed place of business within the city. The tax for a tool sharpener shall be as follows:

A. When operating on foot, $10 per year, or fraction thereof;

B. When operating by any motor vehicle, $12 per year or fraction thereof.

(Ord. 1158, 2/25/2025)

Every person, firm or corporation engaged in private postal service shall pay an annual tax of $100 per year plus $4 per employee.

(Ord. 1158, 2/25/2025)

A. Foods. Every person engaged in, managing, conducting or carrying on the business of selling at retail or to the ultimate consumer, or to persons, firms or corporations not regularly engaged in or carrying on such lines of business, from trucks, or other vehicles, meals, game, poultry, fish, honey, cheese, coffee, pickles, fruits, vegetables, groceries, bread, crackers, cake, pies, bakery goods, ice cream, frozen malts, frozen confections, or other products not specified in any other section of this chapter, and operating from other than a fixed place of business in the business or industrial zone, and which business is not upon the tax rolls of the city, shall pay $40 per year.

B. Milk Route From Outlying Source. Every person engaged in, managing, conducting or carrying on the business of selling or delivery at retail or to the ultimate consumer, or to any person, firm or corporation not regularly engaged in or carrying on such line of business, milk, cream or dairy products, and operating from other than a fixed place of business in the business or industrial zone and which business is not upon the tax rolls of the city, shall pay $40 per year.

C. Laundries, Dry Cleaning. Every person engaged in, operating, managing, or conducting a laundry, or cleaning, sponging, pressing or dry cleaning business from other than a fixed place of business within the city, and who carries on or engages in the business of collecting laundry or soliciting orders for laundry business in the city, or cleaning, sponging, pressing, or dry cleaning, shall pay the sum of $40 per year.

(Ord. 1158, 2/25/2025)

A. Vending Machines Owned and Operated by Vendors. Every person, firm or corporation whose business is limited exclusively to renting, leasing or operating coin-operated vending machines shall pay an annual tax based on prior year's gross receipts of business conducted within the city.

B. Coin-Operated Laundry Equipment Owned and Operated by Vendors. Every person, firm or corporation whose business is limited exclusively to renting, leasing or operating coin-operated laundry equipment shall pay an annual tax based on prior year's gross receipts of business conducted within the city.

C. Rates. The gross receipts rates for businesses subject to the provisions of subsections A and B of this section shall be as follows:

D. Postage Machines. Every person, firm or corporation conducting the business of selling postage stamps by a coin operated machine, shall pay an annual tax of $5 per machine.

E. Laundry Machines Not Owned and Operated by Vendors. Every person, firm or corporation conducting a business utilizing coin-operated washers, dryers, dry cleaning machines, soap dispensers, bleach dispensers and other similar devices, shall pay an annual tax of $28 plus $2 per machine.

F. Other Machines. Every person, firm or corporation conducting a business of operating any coin-operated machine not specifically subject to tax by the provisions of subsections A through E of this section shall pay an annual tax for each machine as follows:

(Ord. 1158, 2/25/2025)

Every person who carries on the practice of or who professes to practice the profession or art of palmistry, phrenology, card reading, fortunetelling, hypnotism or mediumship, psychic reading, or other similar professions or arts, and who demands or receives any fee or donation, or collects money for such practice, exercise or exhibition of his or her art therein, or who gives an exhibition thereof at any place in the city shall pay $5 per day.

(Ord. 1158, 2/25/2025)

Every person who by any means engages in the business or practice of disseminating, distribution, passing out, giving away, handing out, selling, offering for sale, or soliciting for the sale of any sheet, dodger, handbill, circular letter, booklet, or any other printed, typewritten, mimeographed or written matter of any kind pertaining to any horse race, choice of horse or horses, recommending any horse or horses, or giving or conveying any information about any horse race or contest of endurance or speed between horses or beasts, whether at a fixed place of business within the city, or otherwise, shall pay an annual tax of $100. The number of persons allowed to distribute such material under any one tax receipt shall not exceed two persons during any day.

(Ord. 1158, 2/25/2025)

Technical or trade schools shall pay a tax of $150 per year.

(Ord. 1158, 2/25/2025)

Any public utility operating in the city under a franchise from the city, or applicable therein, and who makes franchise payments thereunder, is subject to the provisions of this chapter only to the extent it engages in retail merchandising not covered by the franchise in the city.

(Ord. 1158, 2/25/2025)

Any person engaged in business in the city, without having a fixed and established place of business within the city, shall pay $40 per year, or any fraction thereof.

(Ord. 1158, 2/25/2025)

A. It is unlawful for any person to violate any provision or to fail to comply with any of the requirements of this chapter.

B. Any person violating any provision hereof shall be charged in accordance with Section 1.04.085 of this code and upon conviction shall be punished in accordance therewith.

(Ord. 1158, 2/25/2025)

The finance director of the city may make such rules and regulations as are not inconsistent with the provisions of this chapter of the municipal code as are necessary or desirable to aid in the enforcement and administration of the provisions of said chapter. When, by reason of the provisions of the Constitution of the United States or the Constitution of the state of California, the business tax imposed by this chapter cannot be enforced without there being an apportionment according to the amount of business done within the city, or in the state, as the case may be, the finance director may make such rules and regulations for the apportionment of the taxes as are necessary or desirable to overcome the constitutional objections. Such rules, regulations, and apportionment thereunder shall be approved by the city attorney prior to becoming effective.

(Ord. 1158, 2/25/2025)

If any section, subsection, sentence, clause, phrase or portion of this chapter is for any reason held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of this chapter. The city council of this city declares that it would have adopted this chapter and each section, subsection, sentence, clause, phrase or portion thereof, irrespective of the fact that any one or more sections, subsections, clauses, phrases or portions be declared invalid or unconstitutional.

(Ord. 1158, 2/25/2025)