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HomeMy WebLinkAbout270437 ORDINANCE NO. 270 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF IRWINDALE AMENDING THE BUSINESS LICENSE TAX RATES CONTAINED IN CHAPTER 2 OF ARTICLE VI OF THE IRWINDALE MUNICIPAL CODE. THE CITY COUNCIL OF THE CITY OF IRWINDALE DOES ORDAIN: SECTION 1. Chapter 2 of Article VI of the Irwindale Municipal Code is hereby amended in the following particulars: A. Section 6257 of the Irwindale Municipal Code is hereby amended to read as follows: 6257. Business License Tax - Land Excavation. Notwithstanding any other provision of this Code relating to business license taxes, and in lieu of all other business license taxes imposed hereby, there is hereby imposed upon each person engaged in the business of extracting and/or processing of rock, sand or gravel or similar material (hereinafter "material"), from any real property located within the City of Irwindale, for the purpose of commercial use thereof, in fill, construction or similar operations, other than on the property where so excavated, a business license tax of $0.015 per ton of material extracted whether or not thereafter :processed., for the use above described. B. The rate schedule provided in Section 6253 is hereby amended to read as follows: Gross Receipts From �o 0 - $ 25,000.00 $ 12.50 $25,000.00 50,000.00 25.00 50,000.01 100,000.00 50.00 $1100,000.01 150,000.00 100.00 150,000.01 200,000.00 150.00 200,000.01 300,000.00 200.00 300,000.01 400,000.00 250.00 400,000.01 600,000.00 400.00 600,000.01 800,000.00 450.00 800,000.01 1,000,000.00 500.00 1,000,000.01 5,000,000.00 500.00 + .05 for each additional $1,000.00 5,000,000.01 10,000,000.00rt500 + .05 each 1,000 between 1 and 5,000,000 and .03 each additional $1,000.00. 43� Ordinance No. 270 Gross Receipts From To $10,000,000.0M and up = $500.00 plus .05 each $1,000.00 between 1 and 5 million and .03 each additional $1,000.00 between 5 and 10 million and .01 each additional $1,000.00 over 10 million. Maximum of $1,000. C. Rates provided in Part 2 of Article VI are hereby amended to read as set forth in Exhibit "A" attached hereto; D. The Council declares that the adoption of this Ordinance is necessary to produce the ordinary revenues of the City and to pay the customary expenses and therefore becomes immediately effective. SECTION 2. The City Clerk shall certify to the adoption of this Ordinanceandshall cause the same to be processed in the manner prescribed by law. APPROVED and ADOPTED this 13th day of December, 1973. t Mice Mira da, Mayor ATTEST:? Marga -7-"t S. Barbosa, City Clerk STATE OF CALIFORNIA ) COUNTY OF LOS ANGELES) ss CITY OF IRWINDALE ) I, Margaret S. Barbosa, City Clerk of the City of Irwindale, do hereby certify that the foregoing ordinance, being Ordinance 270, was introduced at a regular meeting of the City Council of the City of Irwindale, held on the 8th day of November, 1973, and was duly passed, approved and adopted by said Council, approved and signed by the Mayor and attested by the City Clerk at a regular meeting on the 13th day of December, 1973, of the City C ouncil by the following vote: AYES: Councilmen: Barbosa, Diaz, Breceda, Chico and Miranda NOES: Councilmen: None ABSENT: Councilmen: None Marg et S. Barbosa, City Clerk':. 439 Ordinance No. 270 Exhibit "A" SCHEDULE OF LICENSE FEES 6250. License Fee. Duration of License. The fee for any license required by Part 1 of this Chapter shall be that set forth in this section for the particular business involved. The fee and the duration of the license shall be annual, quarterly, monthly, weekly or daily as indicated in this section. The letter "A" following the fee shall indicate an annual fee, the letter "D" shall indicate daily fee, the letter "M" shall indicate monthly fee, the letter "Q" shall indicate quarterly fee and the letter "W" shall indicate weekly fee. 6251. Business business not in this Chapter specifically enumerated City has a legal right to impose a license fee shall license fee of One,Hjnjred Fifty Dollars ($150) per Oc 6252. Special L tions. Any for which the pay an annual annum. (Ord. 98) ions, Trades and Occupations. The following business, professions, trades and/or occupations because of their nature and circumstances shall have a different license fee than that set forth in Section 6251, which shall be in the amount hereinafter set forth after said business, trade, profession or occupation. 6252.1 Advertising by Billboards. Advertising by billboards includes every person erecting, installing, maintaining billboards or operating any other advertising sign, sign device, design or statuary erected to attract the attention of the public and visible from any street or other public place. Provided, however, that advertising by billboards shall not include signs affixed to the building or on the land on which a licensed business is being operated or directional signs, which sign or signs refer only to such licensed business or to "for sale" or "for rent" signs on real estate. 1 to 10 billboards $ 90. A 11 to 20 150. A 21 to 30 " 195. A 31 to 40 " 225. A (Ord +2-&) More than 40 " 255. A 6252.2 Advertising by Distributing Handbills Advertising by distributing handbills includes every person operating the business of distributing handbills, samples dodgers, circulars, booklets, or other notices of advertisements. No additional fee shall be required for employees or agents of such licensee. Provided, said employees or agents carry upon their persons at all times while engaged in said business an identification card furnished by the licensee endorsed by the City Clerk. $150 A 75 Q 15 D (City Clerk Permit Required Section 6279(1) 440 Ordinance No. 270 Exhibit "A" 6252.3 Advertising by Posting. Advertising by posting includes every person operating the business of advertising by posting, sticking, tacking, affixing or painting bills or signs to or upon posts, fences, buildings or other structures, except billboards or advertising sign boards; provided that nothing in this section shall be construed to effect or apply to any person who shall be liable for and who shall pay a license under any provisions of this Chapter and who shall post, stick, tack, affix upon or erect any such signs on the premises or buildings occupied and used in the business of said person, and which sign advertises the goods of the business of the said person only. $150 A 75. Q (City Clerk Permit Required Section 6279 (m) ). 15. D 6252.4 Advertising by Searchlight Advertising by searchlight includes carrying on the business of advertising by means of a searchlight, stereoscope, biograph, moving picture or any similar device; provided that nothing in this section contained shall be construed to affect or apply to any person who shall be liable for and shall pay the license under any provision of this Chapter and who shall use a stereoscope, biograph or moving picture or any similar device for the purpose of advertising goods, wares or merchandise of the business of said person only. $150. A 75. Q (City Clerk Permit Required Section 6279 (n) ). 15. D 6252.5 Advertising by Sound Truck Advertising by sound trucks includes every person operating the business of advertising by means of any vehicle containing amplifiers, phonograph, loud speaker, microphone, broadcasting radio, or a device for public address, or carrying advertising signs and which is used for announcing or advertising upon the public streets or public grounds in the City. (City Clerk Permit Required Section 6279 (s) ). $ 37.50 per truck (City Council Permit Required Section 6299 (b) ) 6252.6 Amusement Rides Amusement rides, generally but not specifically including miniature train, automobile, airplane and boat rides, merry-go- round, or other amusement rides. Such rides must be first approved by Building and Safety Department. $ 37.50 per machine 6252.7 Auctioneers - Livestock Auction establishment is a fixed place of business where any goods wares or merchandise are sold or offered for sale or trade by public outcry or auction. $75. A (City Clerk Permit Required Section per auctioneer or 6279 (x) ). auction establishment (City Council Permit Required Section 6299 (c) ). 441 Ordinance No. 270 6252.8 Auctioneers - Real other than livestock. Auction establishment is a Exhibit "A" l fixed place of business where any goods, wares or merchandise are sold or offered for sale or trade by public outcry or auction. $75.A per auctioneer (City Clerk Permit Required Section 6279 (x) or auction (City Council Permit Required Section 6299 (c) establishment 6252.9 Bankrupt Stock Bankrupt Sales, Fire or closing out sales Bankrupt stock, bankrupt sales, fire or closing out sales business includes every person engaged in the business of selling any goods, advertised or designated as Sheriff's, assignee's, creditor's, bankrupt's, consignee's, trustee's, receiver's, closing out or closing business, or special sale of damaged goods, damaged by fire, water or otherwise. Provided, however, that this section shall not apply to sale of good which are actually in good faith in the possession of the Sheriff or trustee in bankruptcy, or in the possession of any court of the.State or of the United States; or the goods belonging to an established business paying a license, which have been damaged within the City and which are being disposed of in good faith by the person engaged in said business to close out the same. Except that such sales provided in this section shall be certified to by the City Clerk that such sale is a bona fide sale held by an established licensee to conduct such business in the City and provided further that any inventory of merchandise to be sold at such sale shall be furnished by the licensee to the City Clerk and the Sheriff, and provided further that permission to hold such sale shall not include the right to increase the stock of merchandise or inventory after the sale has been publicly advertised. $45. D (City Council Permit Required Section 6299 (d) ) 6252.10 Billiard or Pool Halls Public billiard rooms, or halls, or pool rooms, or pool halls means any place open to the public where billiards, bagatelle or pool is played, or in which any billiard; bagatelle or pool table is kept and persons are permitted to play or do play thereon, whether any compensation or reward is charged for the use of such table or not. $45. A first billiard or pool table $11.25 each (City Council Permit Required Section 6299(e) ). additional table 6252.11 Boarding House, Apartment House, Hotel Every person conducting an apartment house as defined in Section 15003 of the Health and Safety Code of the State of California, a hotel as defined in Section 15020 of the Health and Safety Code of the State of California, a bungalow court, or any other building or group of contiguous buildings housing five (5) or more families shall pay a license fee as follows: Five (5) to ten (10) families $37.50 A Eleven (11) or more families 75.00 A '442 Ordinance No. 277 Exhibit "A" 6252.11 (cont.) Every person conducting a boarding house shall procure a license and pay a license fee as follows: Four (4) to twenty (20) boarders $37.50 A More than twenty (20) boarders 75.00 A 6252.12 Bowling Alleys, Table Tennis and Shuffleboard One table, alley or board $37.50 A Each additional alley, table or board 7.50 A 6252.13 Circus Circus includes any tent or canvas enclosure wherein are exhibited any feats of horsemanship, trained animals, clowns, acrobats or trapeze performances and such other forms of skill or amusements as are commonly given in rings and combinations of entertainments. For first day For each additional For each side show admission charged - For each additional (City Council Permit Required Section 6252.14 Circus Procession or Parade 6252.15 Collection Agencv $150. rA day 37.50 D or separate first day 22.50 D day 7.50 D 6299 (f) ). $750. D $150. A 6252.16 Concessions Every person who rents, leases or otherwise occupies floor space for a concession or concessions, in a place where a business, profession or trade is conducted within the City, and where said concessione.is-conducted for the purpose of conducting a business, profession or trade by said concessionaire and where said concessionaire pays for said space occupied on a cash rental, commission basis or otherwise. Each concessionaire coming within the above definition who operates his concessions at a place of business where the occupant therein pays a business license pursuant to other sections of the Chapter shall pay a fee of $22.50 A In such a case the fee of the business in which the concession is operated shall be computed without taking into consideration the concessionaire or his employees. 6252.17 Dance Hall For a single dance $37.50 D For a series of dances extending over a period of 4 weeks or less 75.00 W For a series of dances extending over a period of more than three (3) months and not to exceed a period of one year 750.00 A If payable quarterly 202.50 Q (City Council Permit Required Section 6299 (g) ). 443 Ordinance No. 270 Exhibit "A" 6252.18 Deliveries Retail or wholesale delivery of groceries by traveling grocery store or bus. $150.00 A Retail or wholesale delivery by vehicle of goods, liquids, and materials including edibles and all other types of retail dealer including pick-up and delivery where no fixed place of business within the City, per vehicle.. 22.50 A [ncm- 4� 6252.19 House Number Painters House number painter as used in this Chapter shall mean.any individual," firm or corporation or organization engaged in the activity of painting upon public curbs, streets, roadways, sidewalks or other public property, house numbers, or house addresses or other printed or painted material. 37.50 A For each person engaged in Plus 7.50 carrying out activities of permittee. (City Council Permit Required Section 6299 (h) ) 6252.20 Itinerant Shows Wherein theatrical performances, acrobatic feats, singing or dancing is presented, not including regularly licensed theaters. $75.00 D 6252.21 Patrol System Patrol system includes any private service or private system which purports to furnish or does furnish to members or subscribers any watchman or guard; either uniformed or otherwise, to patrol any part of the City or to guard or watch any property, including guarding against theft, fire, or both, or to perform any service usually and customarily performed by the sheriff in his capacity as a peace officer. It does not include the guarding of property of a,single owner while,such property is not open to the public by one or more individuals whose entire salary or wage is paid by such owner, irrespective of whether such salary or wage be paiddirect to the individuals 'performing such guard duty or to another, or service of any nature performed by an employee whose main or principal duty is not that of guarding or protecting property. (City Council Permit Required Section 6299 (k) ). $112.50 A 6252.22 Patrolman Patrolman is an individual engaged in the act of guarding property as the owner, member, or employee of a patrol system. (City Council Permit Required Section 6299 (1) ). $ 7.50 A 444 Ordinance No 270 Exhibit "A" 6252.23 Peddlers and Hawkers a. Peddlers of liquids or edibles: Every person peddling, selling or delivering liquids or edibles for human consumption from packs, baskets, handcarts, wagons or other vehicles retail from door to door, except persons selling or delivering or both, to retail establishments for resale, agricultural products raised by them, shall pay a license for first vehicle of $37.50 A For each additional vehicle $22.50 A b. Peddlers or Vendors of Goods Wares or Merchandise: Every hawker, itinerant peddler or itinerant vendor and every person not covered by sub -section (a) who is engaged in the business of peddling, selling or delivery goods, wares or merchandise of any kind, either retail or wholesale except persons . delivering to retail or wholesale establishments for resale and who deliver the goods, wares or merchandise at the time of sale thereof shall procure a license and pay a license fee of $37.50 A Peddlers coming within the provisions of this section shall not be deemed solicitors and shall not be required to have a permit. Peddlers coming within this section if he delivers the goods, wares or merchandise at the time of making the sale The time of sale is defined as the time when money is paid in full for the purchase of said goods or an agreement is signed covering the payment of said goods. 6252,24 Rubbish, waste or garbage collection and transportati not otherwise governed by a franchise or contract granted by t City. (City Clerk Permit Required Section 6279 (u) ), $ 75.00"A 6252.25 Secondhand Business: a. Pawn Brokers (City Clerk Permit Required Section 6279 (t) ). $225.00 A b. Secondhand Dealers excepting car dealers Secondhand dealer is a person, other than a used car dealer or dealers who deal in secondhand books and magazines, engaged in conducting, managing, or carrying on the business of buying, selling or otherwise dealing in secondhand goods, wares, and merchandise but does not include a person who does not sell or offer to sell secondhand goods, wares or merchandise, except such as received by such person as payment --or part payment for new articles sold by him (City Clerk Permit Required Section 6279 (h) ). $150.00 A C. Junk Dealers Junk dealer means a person not an auto wrecker, and other than a licensed jeweler, engaged in conducting, managing or carrying on the business within the City of buying, selling or otherwise dealing in either the wholesale or retail of any old magazines, sacks, bottles, cans, papers, metals, including gold and mercury, or other articles commonly known as junk (City Clerk Permit Required Section 6279 (i) ). $225.00 A 445 Ordinance No. 270 Exhibit ""A" d.,Junk Collectors Junk collector means a person engaged in the business within the City of going from house to house, or place to place, gathering, collecting, buying, selling or otherwise dealing in any old rags, sacks, bottles, cans papers, metals, furniture, appliances or other articles commonly known as junk. `��) $ 37 .50 Per vehicle (City Clerk Permit Required Section 6279 (i) ) 6252.26 Solicitor Soliciting includes any person) firm or corporation engaged in the business of going from house to house, or place to place , other than commercial business houses, or at, on, or along the or public places, selling or taking public streets, sidewalks, orders for, or offering to sell or take orders for goods or for services to,be performed in the future, or a thing of value to be delivered in the future, or performing services which require further development, consumation, or completion elsewhere than at the .place where performed. a. For each person selling or taking orders for or offering to sell or take orders for goods or for services to be performed in the future or for things of value to be delivered in,the future or performing services which require future delivery, consummation or completion elsewhere than at the place where performed, such person, firm or corporation shall pay a license fee for said person so soliciting. $ 75.00 A persolicitor or 15.00 W per solicitor Where said person, or the person, firm or corporation for whom such person solicits said goods or services has a fixed place of business within the City, such person, firm or corporation applying for a solicitor's license shall receive a credit for each dollar said person, firm or corporation is required to pay as a license fee to the City under any other section of__this Chapter: said credits may be distributed to more than one solicitor working for such person, firm or corporation but in no case shall exceed the total dollars such person, firm or corporation is required to pay under license fee in any other provision of this Chapter. b. Charitable Solicitations. The provisions of this section shall not apply to charitable solicitations if the following provisions are followed: 1. Before any charitable solicitations are made in this City, said solicitor must file an application with the City Clerk stating his name and address, the name of the organization for which he will solicit, letters of authority from such charitable organization authorizing such charitable solicitation and other evidence as required by the City Clerk. 2. Upon the completion of such solicitation, said solicitor files a complete notarized report of the amount of money collected and the final disbursement of said funds. (City Clerk Permit Required Section 6279 (f) ). 446 Ordinance No. 270 Exhibit "A" 6252.27 Swap Meets - Operator Swap meet means the act or practice of carrying on, on a single location or premises, the exchange, barter, tirade,, sale or purchase of personal property among persons not otherwise licensed to do business in the city (City Clerk Permit Required Section 6279 (j) ). $150.00 Q 6252.28 Taxicabs a. Taxicab Operator: Each taxicab operator shall procure and pay an annual license fee of $45.00 A plus 22.50 per year per cab b. Taxicab Driver: Every taxicab driver who drives a taxicab for which a taxicab operator's license or auxiliary license is required or has been issued shall pay a license fee as follows: First License $ 7.50 A j Renewal 4.50 A (City Council Permit Required Section 6299 (m) ), 6252.29 Theaters Theaters include a moving picture theater or drive-in theater where moving or motion picture, legitimate theater or vaudeville shows are exhibited, and a fee is charged, collected or received. For the purpose of licensing drive-in theaters, seating capacity shall be calculated on the basis of two and one-half (22) seats per automobile space provided in said theater. 499 seats or less $150.00 A 500 seats and more 300.00 A 6252.30 New and Used Car Dealers Car dealer means any person engaging in, conducting, managing, or carrying on the business of buying, selling or offering for sale, consigning to be sold, or otherwise dealing in motor vehicles as the term "motor vehicles" is defined in the State Vehicle Code. (City Clerk Permit Required Section 6279 (g) ). 75.00 A 6252.31 Auto Wrecker Every auto wrecker who sells used cars as incidental to an auto wrecking business and who meets the requirements of this Chapter in respect to an auto wrecking business shall receive as credit on this license fee any fee immediately paid in connection with any other portion of his auto wrecking business. j $225.00 A (City Clerk Permit Required Section 6279 (c) ). 6252.32 Vending and other Coin Operated Machines Vending machines -amusement, includes each board, set of numbers, alleys, wheel, or any individual device whereby a player manipulates the game, device, machine or other instrument, and each thereof shall be deemed a separate device, machine or instrument requiring an additional license fee. 447 Ordinance No. 270 6252.32 (cont) Exhibit "A" Vending machines — merchandise, includes each machine; device or vending device operated by coins and from which goods, wares or merchandise, edibles, and liquids, whether bottled or otherwise, are sold or delivered or dispensed. Coin operated machines included all other machines or devices operated by inserting therein a coin or coins. a. Vending machines, amusement and coin operated amusement devices, other than so-called coin operated games of skill, Per machine $22.50 A b. Coin operated games of skill, Per machine 30.00 A c. Vending Machines - Merchandise and other coin operated vending machines not otherwise provided for herein: - 1. Where deposit of 9p or less is required per machine .75 A 2. Where deposit of lOC or more is required per machine 1.13 A d. Vending Machines - Coin operated stamp vending s4aghines - per machine .75 A (City `Clerk Permit Required Section 6279 (v) ). 6252.35 Hog Ranch Each person who operates a place for the feeding of over twenty (20) hogs shall first obtain a license and pay an annual license fee of $225.00 A (City Clerk Permit Required Section 6299 (n) ). 6292.34 Truck and other Rental Equipment Each operator of a truck rental business shall procure and pay a license fee of $ 75.00 A Each operator of a business of renting trailers, cement mixers, welding equipment, or power saws shall procure and pay a license fee of 75.00 A 6252.35 Contractors Contractor is a person who, for a fixed sum, price, fee, percentage, or other compensation other than wages, undertakes with another for the construction, alteration, repair, addition to, or improvement of any building or other structure, project, development, or improvement, other than to personality, or any part thereof; provided that the term "contractor" as used in this Chapter shall include sub -contractor, but shall not include anyone who merely furnishes materials or supplies without fabricating the same into, or consuming the same in the performance of the work of the contractor as herein defined. Ordinance No. 270 Contractors (cont) Exhibit "A" a. Each general contractor or builder shall pay a license fee of $ 52.50 A b. Each electrical, plaster, plumbing, heating, and ventilating, and house moving contractor shall pay a license fee of $ 30.00 A C. Each sub -contractor and contractor of a classified specialty not otherwise provided for in this section shall pay a license fee of $ 30.00 A d. The provisions of this Section shall not require the payment of a license fee by an 'owner -builder", as defined in this Chapter; provided, however, that any person who constructs more than one building (other than auxiliary, accessory, or utility structures) on real property owned by him within any one year period, shall pay the license fee required of general contractors and. builders. 6252.36 Fertilizer Processors Fertilizer processor means any person engaged in the treatment of processing of fertilizer, manure, or excrement for the purpose of sale thereof. $150.00 A (City Council Permit Required Section 6299 (o) ). 6252.37 Dump Owners or Operators $500.00 A Plus 3% of gross receipts 6252.38 Entertainment or Amusement Entertainment or amusement shall include, among others, all sporting contests, athletic events, automobile and animal races, including exhibitions, concerts, lectures; bowling, golf, swimming and bathing, sideshows, amusement parks, and other forms of recreation therein, and any other form of diversion, sport pasttime, or recreation not specifically covered by any other section herein. fes., _ .}moi $150.00 A Plus l% of gross receipts 6252.39 Automobile Towing Services Every person sho operates a business automobile towing service shall pay an annual business license fee of $ 50.00 A (Ord.166) i • Ordinance No. 270 Exhibit "A" 6252.40 Gross Receipts - Dumps Notwithstanding any provision of this Code, or any conditions of approval imposed upon any permit heretofore issued to the contrary, whenever this Code requires the payment of a business license tax by the owner and/or operator of a public dump, based upon gross receipts, such owner and/or operator shall establish and collect a uniform charge to all persons who deposit materials in such dump•, the said tax shall be based, and paid to the City, without offset, upon the gross receipts realized from such charges. (Ord. 226) 6252.41 Oil Production Facilities Every person who is engaged in the business of extracting or exploring for the purpose of extracting oil or other similar hydrocarbon substances, shall pay an annual business license tax in a sum equal to $1,000 per well, plus $0.03 per barrel actually extracted. (Ord. 229) I ��