ORD 031ORDINANCE NO. 31
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY
OF LA QUINTA, CALIFORNIA, AMENDING CHAPTER
3.28 OF THE LA QUINTA MUNICIPAL CODE, RELATING
TO THE CITY'S BUSINESS LICENSING SYSTEM.
The city council of the city of La Quinta does ordain as follows:
SECTION 1. Chapter 3.28 of the La Quinta Municipal Code hereby is
amended to read as follows:
Chapter 3.28
BUSINESS LICENSES
3.28.010
Enforcement.
3.28.020
Business license required.
3.28.030
License subject to other regulations and fees.
3.28.040
False statements.
3.28.050
True names on reports.
3.28.060
Illegal occupations.
3.28.070
Refusing license.
3.28.080
Grounds for denial.
3.28.090
Real party in interest.
3.28.100
Grounds for revocation.
3.28.110
Forfeiture of fees.
3.28.120
New license.
3.28.130
Keeping insurance etc. in force.
3.28.140
Administrative enforcement.
3.28.150
Compliance with laws required.
3.28.160
License and penalties constitute debt to city.
3.28.170
Remedies cumulative.
3.28.180
Definitions.
3.28.190
Separate license for each place or type of business.
3.28.200
Information confidential.
3.28.210
Exemption --Generally.
3.28.220
Exemption --Charitable and non-profit organizations.
3.28.230
Exemption --Disabled veterans.
3.28.240
Exemption --Newspapers, magazines and periodicals.
3.28.250
Exemption --Businesses subject to franchise, etc.
3.28.260
Exemption --Limited income.
3.28.270
Fee adjustments required in cases of interstate commerce.
3.28.280
Application --Contents of license.
3.28.290
Statement of gross receipts.
3.28.300
Statements not conclusive.
3.28.310
Failure to file or correct statement.
3.28.320
Appeals.
3.28.330
Additional power of collector.
3.28.340
No license transferable; Amended license for changed
location.
3.28.350
Duplicate license.
3.28.360
Posting and keeping licenses.
3.28.370 Method and time of payment.
3.28.380 Penalties for failure to pay fee when due.
3.28.390 License fees --Persons with fixed place of business in
city.
3.28.400 License fees --Persons without fixed place of business
in city.
3.28.410 License fees --Flat rate.
3.28.42.0 Coin operated machines.
3.28.430 Waiver or reduction of taxes or penalties by
city council.
3.28.440 Rules and regulations.
3.28.010 Enforcement. (a) The city manager shall have the
responsibility and power to enforce the provisions of this chapter,
and the police chief shall render such assistance in the enforcement
thereof as may from time to time be required.
(b) The city manager or his designee, who may act through
deputies or duly authorized assistants, may examine or cause to be
examined, all places of business in the City to ascertain whether the
provisions of this chapter have been complied with.
(c) The city manager or his designee, who may act through
deputies or duly authorized assistants, shall have the power and
authority to enter, free of charge, at any reasonable time, any place
of business required by the provisions of this chapter to be licensed
and require an exhibition of the license certificate. Any person
having such license certificate theretofore issued in his possession
or under his control who wilfully fails to exhibit such certificate on
demand shall be guilty of an infraction and subject to the penalties
provided for by Section 1.01.230 of this Code.
3.28.020 Business license required. Subject to the provisions
of this chapter, all businesses engaged in or carried on in the city
shall pay annual business license fees in the amounts as provided in
this chapter. It is unlawful for any person to commence, transact,
engage in, or carry on any business in the city without first having
obtained a valid license and paid the license fee therefor, or without
complying with any and all applicable provisions of this chapter.
Compliance with such requirements shall not be construed to be a
condition precedent to engaging in any business or corporation within
the city where the imposition of such a condition precedent would be
contrary to law. When any person shall by use of signs, circulars,
cards, telephone book, or newspapers, advertise, hold out, or
represent that he is in business in the city, or when any person holds
an active license or permit issued by a governmental agency indicating
that he is in business in the city, and such person fails to deny by
a sworn statement given to the collector that he is not conducting
a business in the city, after being requested to do so by the collector,
then these facts shall be considered prima facie evidence that he is
conducting a business in the city.
3.28.030 License subject to other regulations and fees.
Persons required to pay a license fee for transacting and carrying
on any business under this chapter shall not be relieved from the
payment of any fees for the privilege of carrying on any similar or
related activity required under any other ordinance of the city and
shall remain subject to the regulatory provisions of other ordinances.
No person shall be entitled to a business license and
-2-
the collector shall not issue a business license to any person
commencing business unless and until said person shall have com-
plied with all applicable city ordinances. No license shall be
issued covering any food or drink dispensing establishment, res-
taurant, pet hospital, pet shop, veterinarian, or kennel services
until the applicant has obtained clearance from the Riverside
County department of health.
3.28.040 False statements. It shall be unlawful for
any person knowingly to make any false statement in any applica-
tion for a license pursuant to the provisions of this chapter.
3.28.050 _True names on reports. Every person making out
any report or record required by the terms of this chapter or any
copy thereof shall sign his true name and give the true name and
correct address of the licensee.
3.28.060 Illegal occupations. A license granted pursuant
to this chapter does not permit any occupation or activity of any
kind which is prohibited by this Code or any other ordinance, or
by any state statute, law, rule, order or regulation.
3.28.070 Refusing license. Before the city manager denies
any license either new or renewal, unless a hearing already has been
held, he shall notify the applicant in writing that he intends to
deny the license, and that the applicant may request a hearing
before the city manager within five (5) days after receipt of such
notice.
3.28.080 Grounds for denial. (a) The city manager may
refuse to issue a license to carry on any business, occupation or
activity, if such business, occupation or activity has been, will
be, or is apt to become any one or more of the following:
(1) Prohibited by any local ordinance or by any State law,
statute, rule or regulation.
(2) A public nuisance.
(3) In any way detrimental to the public interest.
(4) Prohibited by zoning laws and ordinances.
(b) A license may also be denied on the grounds that the
applicant has knowingly made a false statement in a material matter
either in his application or in his testimony before the city manager
or other body hearing such testimony.
3.28.090 Real party in interest. The city council, city
manager, police department official, or other appropriate officer
or body may examine under oath any applicant to determine who is
the real party in interest in the business, occupation or exhibi-
tion for which a license is sought. If the city council or other
body or official having jurisdiction is satisfied that the applica-
tion is not in the interest of the person in whose name the appli-
cation is made, it may deny the license. If the city council or
or such other body or official finds that the application is in the
interest of one whose license has been revoked or who has been
refused a license, it may treat the application as though made by
the real party in interest, and the application shall have the same
-3-
effect against any future applications as if it had been made in
the name of the real party in interest.
3.28.100 Grounds for revocation. A license may be revoked
on any one or more of the following grounds:
(a) Any facts exist upon which a denial of such license would
be authorized.
(b) The licensee, or any agent or employee of the licensee has
been convicted of violating any of the terms of this chapter, of any
regulation imposed pursuant thereto, or of any law, statute, rule,
order or regulation of the state, now or hereafter in force regula-
ting the occupation or other activity for which the license was
issued.
(c) The licensee obtained the license by fraudulent misrepre-
sentations.
(d) If the license authorizes engaging in the business of
repairing any property, such as radios, television, or vehicles,
the licensee,or any agent or employee of the licensee has stolen,
or been convicted of the theft of, such property or any part thereof.
(e) The licensee has been guilty of, or has been convicted of,
fraud, false advertising or other misrepresentation, including
misstatement of the work done, such as (1) the installation of old,
or second hand parts and the charging for new parts, or (2) charging
for parts not installed or any other misdealing, dishonesty, or
willful failure to comply with the terms of any contract made as a
part of the exercise of the occupation or activity licensed.
(f) The mutilation of any serial number, engine number, or
other number or identifying mark on any property of other persons,
handled by the licensee in the course of the licensed business.
(g) Conspiracy with any person to do anything described in
paragra hs b, c, d, e, or f of this section.
(h� The failure or refusal of the licensee to notify the
city manager of any material change in facts concerning the license
within thirty days after such change.
3.28.110 Forfeiture of fee. On revocation of the license,
no part of the money in the hands of the City shall be returned, but
the license fee shall be forfeited to the City.
3.28.120 New license. When a license of any person is
revoked for cause, no new or other license for the same or a
similar business shall be granted to the same person within six
months after such revocation.
3.28.130 Keeping insurance etc. in force. (a) Whenever
this Code requires the applicant for any license or permit to pro-
cure, post, or maintain in effect any bond, undertaking, deposit,
surety, or policy of insurance, any license or permit so issued shall
be in good standing only when such bond, undertaking, deposit,
surety, or policy of insurance is in full force and effect. Such
license or permit shall be automatically suspended without notice
at any time such bond, undertaking, deposit, surety, or policy of
insurance is not in full force and effect.
(b) If a new bond, undertaking, deposit, surety, or policy
of insurance acceptable to the city manager is filed before the
cancellation or expiration of the old one becomes effective, the
license or permit will continue in full force.
3.28.140 Administrative enforcement. (a) Authority of
the city manager. The city manager, upon a hearing after giving
The licensee five (5) days' notice of the grounds for revocation or
suspension, and the time and place of the hearing, and requiring him
to show cause why his license should not be revoked, may revoke or
suspend any one or more of the licenses held by such licensee.
Within three (3) days after his decision, the city manager shall
notify the licensee thereof.
(b) Appeals to the council. Any person aggrieved by the
decision of the city manager may apppeal therefrom to the council in
the manner provided in Section 2.N .100 to 2.04.130.
(c) Failure to appeal. In the event no appeal is taken by
the licensee, the decision of the city manager revoking or suspending
such license shall become final and conclusive on the expiration of
the time fixed for an appeal.
3.28.150 Compliance with laws required. The payment of a
license fee as required by the provisions of this chapter, and its
acceptance by the city, and the issuance of such license to any
person shall not entitle the holder thereof to carry on any business
unless he has complied with all the requirements of this Code and
all other applicable laws, nor to carry on any business in any
building or on any premises designated in such license in the event
such building or premises are situated in a zone or locality in
which the conduct of such business is in violation of any law.
3.28.160 License and penalties constitute debt to city.
The amount of any license fee and penalty imposed by the provisions
of this chapter shall be deemed a debt to the city. An action may
be commenced in the name of the city in any court of competent
jurisdiction, for the amount of any delinquent license fee and
penalties.
3.28.170 Remedies cumulative. All remedies prescribed
under this chapter shall be cumulative and the use of one or more
remedies by the city shall not bar the use of any other remedy for
the purpose of enforcing the provisions of this chapter.
3.28.180 Definitions. For the purposes of this chapter,
unless it is plainly evident from the context that a different
meaning is intended, certain terms used in this chapter are defined
as follows:
(a) "Business" means professions, trades, occupations, gainful
activities, and all and every kind of calling whether or not
carried on for profit.
(b) "City" means the City of La Quinta, a municipal corpora-
tion of the State of California, in its present incorporated form
or in any later reorganized, consolidated, enlarged or reincorpor-
ated form.
(c) "Collector" means the city manager, or other city officer
or employee charged with the administration of this chapter.
(d) "Gross receipts" means the total amount of the sale price
-5-
of all sales and the total amount charged or received for the per-
formance of any act or service of whatever nature it may be, for
which a charge is made or credit allowed, whether or not such act
or service is done as a part or in connection with the sale of
materials, goods, wares, or merchandise. Gross receipts, as used
in this chapter, shall mean the gross receipts of the year preceding
the beginning of the annual license period. Included in gross
receipts shall be all receipts, cash, credits, and property of any
kind or nature, without any deduction therefrom on account of the
cost of the property sold, the cost of the materials used, labor or
service, costs, interest paid or payable, or losses or other expenses
whatsoever. Excluded from gross receipts shall be the following:
(1) Cash discounts allowed and taken on sales;
(2) Credit allowed on property accepted as part of the
purchase price and which property may later be sold;
(3) Any tax required by law to be included in or added to
the purchase price and collected from the consumer or purchaser;
(4) Such part of the sale price returned by purchasers
upon rescission of the contract of sale as is refunded either in
cash or by credit;
(5) Amounts collected for others where the business is
acting as an agent or trustee, to the extent that such amounts are
paid to those for whom collected and provided the agent or trustee
has furnished the collector with the names and addresses of the
others and the amounts paid to them;
(6) That portion of gross receipts which has been the
measure of a license tax paid to any other city for sales transacted
outside the city.
(e) "Peddler" means any hawker, vendor, or other person who
goes from house to house or from place to place or in or along the
streets within the city selling and making immediate delivery or
offering for sale and immediate delivery any goods, wares, merchan-
dise or any thing of value in his possession to persons other than
manufacturers, wholesalers, jobbers or retailers in such commodities.
(f) "Person" means all domestic and foreign corporations,
associations, syndicates, joint stock corporations, partnerships of
every kind, clubs, Massachusetts, business, or common-law trusts,
societies and individuals transacting and carrying on any business
in the city other than as an employee.
(g) "Solicitor" means a person engaged in soliciting,
canvassing, or taking orders from house to house or from place to
place or by telephone or by any other means of communication for
any goods, wares, merchandise, or any 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 or for subscriptions to periodicals or tickets of admission
to entertainments or memberships in any clubs.
(h) "Sworn statement" means an affidavit sworn to before a
person authorized to take oaths or a declaration or certification
made under penalty of perjury.
.28.190 Separate license for each place or tvne of business.
A separate license must be obtained for each branch establishment
or location of the business transacted and carried on and for each
separate type of business at the same location, and each license
shall authorize the licensee to transact and Carry on only the
business licensed thereby at the location or in the manner desig-
nated in such license; provided that warehouses and distributing
M
plants used in connection with and incidental to a business licensed
under the provisions of this chapter shall not be deemed to be sepa-
rate places of business or branch establishments; and provided
further that any person conducting two or more types of businesses at
the same location and under the same management, or at different
locations, but which businesses use a single set or integrated set of
books and records may, at his option, pay only one fee calculated on
all gross receipts of the businesses under the schedule that applies
to the type of business of such person which requires the highest
payment on such gross receipts except that a license fee of three
dollars for each additional branch, location, or type of business
shall be paid.
3.28.200 Information confidential. The collector or any
of his authorized representatives shall not make known in any
manner whatever the business affairs, operations, or information
obtained by an investigation of records and equipment of any person
required to obtain a license or pay a license fee under the provi-
sions of this chapter or to divulge 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 other document relating
thereto which contains specific information as to the amount or
source of income or expenditures of any person obtaining a license
to be seen or examined by any person; provided, that nothing in
this section shall be construed to prevent the disclosure to or
examination of records by another city agent for the sole purpose
of administering or enforcing any of the provisions of this chapter
or auditing of accounts of the collector, federal or state officials,
or a grand jury or court of law upon subpoena or in a proceeding to
determine the existence or amount of any license fee liability of
the particular licensee to the city; nor shall the disclosure of
the names and addresses of persons to whom licenses have been
issued and the general type of their business be prohibited here-
under, together with general statistics regarding business fees
collected or business done in the city.
3.28.210 Exemption --Generally. Nothing in this chapter
shall be deemed or construed to apply to any person transacting
and carrying on any business exempt by virtue of the Constitution
or applicable statutes of the United States or of the State of
California. Any person claiming an exemption pursuant to this
chapter shall file a sworn statement with the collector stating
the facts upon which exemption is claimed and shall furnish such
information and verification as may be required. In the absence
of such statement substantiating the claim, such person shall be
liable for the payment of the license fee imposed by this chapter.
The collector, after giving notice and a reasonable opportunity
for hearing to a licensee, may revoke any license granted pursuant
to the provisions of this section upon information that the licensee
is not entitled to the exemption as provided in this chapter.
3.28.220 Exemption --Charitable and non-profit organizations.
The provisions of this chapter shall not be deemed or construed to
-7-
require the payment of a license fee to conduct, manage or carry
on any business, occupation, or activity from any institution or
organization which is conducted, managed or carried on wholly for
the benefit of charitable purposes or from which profit is not
derived, either directly or indirectly, by any individual; nor
shall any license fee be required for the conducting of any enter-
tainment, concert, exhibition, or lecture on scientific, historical,
literary, religious or moral subjects within the city whenever the
receipts of any such entertainment, concert, exhibition or lecture
are to be appropriated to any church or school or to any religious
or benevolent purpose; nor shall any license fee be required for
the conducting of any entertainment, dance, concert, exhibition or
lecture by any religious, charitable, fraternal, educational,
military, state, county or municipal organization or association
whenever the receipts of any such entertainment, dance, concert,
exhibition or lecture are to be appropriated for the purpose and
objects for which such organization or association was formed and
from which profit is not derived, either directly or indirectly, by
any individual; provided, however, that nothing in this section shall
be deemed to exempt any such organization or association from com-
plying with any of the provisions of this Code requiring a permit
from the city council or any commission or officer to conduct,
manage, or carry on any profession, trade, calling or occupation.
3.28.230 Exemption --Disabled veterans. No license fee
payable hereunder shall be payable by any person who has received an
honorable discharge or release from active duty in one of the United
States armed services, who is physically unable to obtain a livelihood
by manual labor, and who is a voter of this state.
3.28.240 Exemption --Newspapers, magazines and periodicals.
The provisions of this chapter shall not apply to the publication
or sale of newspapers, magazines or other periodicals regularly
issued at average intervals not exceeding three months.
3.28.250 Exemption --Businesses subject to franchise, etc.
No business license shall be required of any public utility or other
service organization which pays to the city a fee or tax under a
franchise or similar agreement.
3.28.260 Exemption --Limited income. No business license
shall be required of a person doing business and drawing social
security benefits whose ross receipts do not exceed the maximum
income allowed by Title �2, U.S. Code, Sections 403 (f) (3), as
presently written or as amended.
3.28.270 _ Fee adjustments required in cases of interstate
commerce. None of the license fees provided for herein shall be
so applied as to occasion an undue burden upon interstate commerce
or be violative of the equal protection and due process clauses of
the Constitution of the United States and the state. In any case
where a license fee is believed by a licensee or applicant for a
license to place an undue burden upon interstate commerce or be
violative of such constitutional clauses, he may apply to the
collector for an adjustment of the fee. Such application may be
made before, at, or within six months after payment of the pre-
scribed license fee. The applicant shall, by sworn statement
and supporting testimony, show his method of business and the
gross volume or estimated gross volume of business and such other
information as the collector may deem necessary in order to deter-
mine the extent, if any, of such undue burden or violation. The
collector shall then conduct an investigation, and after having
first obtained the written approval of the city attorney, shall
fix as the license fee for the applicant, an amount that is
reasonable and non-discriminatory; or if the license fee has
already been paid, shall order a refund of the amount over and
above the license fee so fixed. In fixing the license fee to be
charged, the collector shall have the power to base the license
fee upon any measure which will assure that the license fee assessed
shall be uniform with that assessed on businesses of like nature, so
long as the amount assessed does not exceed the license fee as pre-
scribed by this chapter. The collector may require the applicant to
submit, either at the time of termination of applicant's business in
the city, or at the end of each three-month period, a sworn state -
of the gross incomes from local sources upon which a license fee
adjustment may be based; provided that no additional license fee
during any one calendar year shall be required after the licensee
shall have paid an amount equal to the annual license tax as
prescribed in this chapter.
3.28.280 Application --Contents of license. Every person
required to have a license under the provisions of this chapter shall
make application for the same to the collector, and upon the payment
of the prescribed license tax the collector shall, if appropriate,
issue to such person a license which shall contain (1) the name of
the person to whom the license is issued, (2) the business licensed,
(3) the place where such business is to be transacted and carried
on, (4) the date of the expiration of such license, and (5) such
other information as may be necessary for the enforcement of the
provisions of this chapter.
.28.290 Statement of gross receipts. In all cases where
the amount of the license fee to be paid is measured by gross receipts,
the applicant for license shall furnish to the collector a sworn
statement setting forth such information as is required and as may be
necessary to determine the amount of the license fee to be paid by
the applicant. Upon making application for the first license to be
issued hereunder, or for a newly established business, a person
shall estimate the gross receipts for the period to be covered by
the license to be issued. Such estimate, if accepted by the
collector as reasonable, shall be used in determining the amount
of license fee to be paid by the applicant. The applicant for the
renewal of a license shall submit to the collector a sworn statement
setting forth such information concerning the applicant's business
during the preceding year as may be required by the collector to
enable him to ascertain the amount of the license fee to be paid by
the applicant.
3.28.300 Statements not conclusive. No statements 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 hereunder. Such statement
and each of the several items therein contained shall be subject to
audit and verification by the collector, his deputies, or authorized
employees of the city, who are hereby authorized to examine, audit,
and inspect such books and records of any licensee or applicant for
license, as may be necessary in their judgment to verify or ascertain
the amount of license fee due. An inspection of books and records
shall be made only when the city manager has determined that there is
substantial necessity to do so in order to properly administer this
chapter.
All licensees, applicants for licenses, and persons engaged in
business in the city are hereby required to permit an examination of
such books and records for the purposes aforesaid.
3.28.310 Failure to file or correct statement. If any person
fails to file any required statement within the time prescribed, or if
after demand therefor made by the collector he fails to file a corrected
statement, the collector may determine the amount of license fee due
from such person by means of such information as he may be able to
obtain.
If such a determination is made the collector shall give a notice
of the amount so assessed by serving it personally or by depositing
it in the United States Post Office, postage prepaid, addressed to
the person so assessed at his last known address. Such person may,
within 15 days after the mailing or serving of such notice, make
application in writing to the city clerk for a hearing on the amount
of the license fee. If such application is made, the city clerk shall
cause the matter to be set for hearing before the city council. The
city clerk shall give at least ten days' notice to such person of the
time and place of hearing in the manner prescribed above for serving
notices of assessment. The council shall consider all evidence
produced, and shall make findings thereon, which shall be final.
Notice of such findings shall be served upon the applicant in the
manner prescribed above for serving notices of assessment.
3.28.320 Appeals. Any person aggrieved by any decision of
the collector or of any other city officer made pursuant to this
chapter may appeal to the city council pursuant to the provisions of
Sections 2.04.100 to 2.04.130 of this Code.
3.28.330 Additional power of collector. In addition to
all other power conferred upon him, the collector shall have the
power, for good cause shown, to extend the time for filing any
required sworn statement for a period not exceeding thirty (30)
days, and in such case to waive any penalty that would otherwise
have accrued; and shall have the further power, with the consent
of the council, to compromise any claims as to amount of license
tax due.
3.28.340 No license transferable; Amended license for
changed location. No license issued pursuant to this chapter
shall be transferable; provided, that where a license is issued
-10-
authorizing a person to transact and carry on a business at a par-
ticular place, such licensee may upon application therefor and
paying a fee of ten ($10.00)dollars have the license amended to
authorize the transacting and carrying on of such business under
said license at some other location to which the business is or
is to be moved.
3.28.350 Duplicate license. A duplicate license may be issued
by the collector to replace any license previously issued hereunder
which has been lost or destroyed upon the licensee filing a statement
of such fact and, at the time of filing such statement, paying a
duplicate license fee of five ($5.00) dollars.
3.28.360 Posting and keeping licenses. All licenses shall be.
kept and posted in the following manner:
(a) Any licensee transacting and carrying on business at a
fixed place of business in the city shall keep the license posted in
a conspicuous place upon the premises where such business is carried
on.
(b) Any licensee transacting and carrying on business but
not operating at a fixed place of business in the city shall keep
the license upon his person at all times while transacting and
carrying on such business in the city.
(c) Any licensee using a motor vehicle in connection with his
business shall affix on the vehicle in a location prescribed by the
city manager, a decal or tag, to be furnished by the city, showing
that a current license has been issued.
3.28.370 Method and time of payment. Unless otherwise
specifically provided, all annual license fees shall be due and
payable in advance in full on the first business day of January of
each year. Quarterly payments shall be made on the first day of
the first, fourth, seventh and tenth months of the license term.
Quarterly payments may be made only during the 12-month period
following the issuance of the initial license, unless otherwise
specifically allowed by other provisions of this chapter.
3.28.380 Penalties for failure to pay fee when due.
For failure to pay a license fee when due, the collector shall add
a penalty of ten percent (10%) of such license fee on the first day
of each succeeding month after the due date thereof; provided,
however, the amount of such penalty to be added shall in no event
exceed fifty percent (50%) of the amount of the license fee due.
3.28.390 License fees --Persons with fixed place of business
in city. Every person who engages in business at a fixed place of
business within the city shall pay a license fee based upon gross
receipts at the following rates and in the following classifications:
GROSS RECEIPTS
RANGE
Class A
Class B
Class C
0 --
25,000
$ 15.00
$ 18.00
$ 21.00
25,000 --
50,000
25.00
30.00
36.00
50,000 --
100,000
30.00
36.00
43.00
100,000 --
250,000
46.00
55.00
66.00
250,000 --
500,000
76.00
90.00
108.00
500,000 --
750,000
114.00
135.00
162.00
-11-
GROSS RECEIPTS RANGE Class A Class B Class C
750,000
-- 1,000,000
1,000,001
-- 2,000,000
i 2,000,001
-- 3,000,000
3,000,001
-- 4,000,000
4,000,001
-- 5,000,000
5,000,001
-- 10,000,000
10,000,001
and up
150.00
180.00
400.00
500.00
500.00
625.00
600.00
750.00
700.00
875.00
1,000.00
1,250.00
1,500.00
1,875.00
CLASSIFICATIONS
Class A
Automobile repair and services
Laundry, dry cleaning and garment services
Manufacturing
Retail trade
Wholesale trade
Class B
216.00
600.00
750.00
900.00
1,050.00
1,500.00
2,250.00
Amusement and recreation services, including motion pictures
Architectural services
Automotive sales
Barbers and hairstylists
Beauty shops
Engineering services
Landscape and horticultural services
Operators , rentors and lessors of commercial property
Services to buildings
All other persons engaged in business not specifically listed elsewhere
in this chapter.
Class C
Accounting, auditing and bookkeeping services
Financial services
Insurance brokers and services
Legal services
Management and public relations services
Medical and health services
Real estate agents, brokers, managers and services
3.28.400 License fees --Persons without fixed place of business
in city. Every person not having a fixed place of business within
the city and not being otherwise licensed or classified in this chapter,
{ who delivers any service by the use of vehicles in the city, except
-12-
general and special construction contractors, shall pay a license
fee as follows:
Capacity
Rate per
Not exceeding one-half ton . . . . . . . . . $ 15.00
One-half to 2 ton . . . . . . . . . . . . . . 25.00
Over 2 ton to 3 ton . . . . . . . . . . . . . 50.00
Over 3 ton . . . . . . . . . . . . . . . . . 75.00
Every person not having a fixed place of business within the city
who engages in business within the city and is not subject to the
provisions of this section shall pay a license fee at the same
rate prescribed in this chapter for persons engaged in the same type
of business from and having a fixed place of business within the
city.
3.28.410 License fees --Flat rate. Every person transacting
and carrying on the businesses enumerated in this section shall pay
a license fee as follows:
ADVERTISING. (a) Billboards, signs not fixed on places of
business: $100 per structure or sign.
(b) Distributing handbills: $100 annually, or $50 monthly or
$25 daily.
(c) Sound trucks: $200 annual fee per truck, or $50 daily
fee per truck.
(d) Klieg lights: $150 per year per light, or at licensee's
option, $15 per day per light.
AUCTIONEERS. Auctioneers not having a fixed place of business
in the city, $250 per year, or at the option of the licensee, $25
per day.
CARNIVALS, FAIRS. $200 for the first day and $150 for each
additional day, for the first ten or fewer concessions; plus $30
for the first day and $20 for each additional day for each concession
in excess of ten. For the purpose of this section, "concession"
shall be any amusement ride, booth, exhibit, stall, tent, trailer,
or stand which charges any fee for the ride, service or product
offered.
CIRCUSES. $200 per day.
COMMERCIAL FILMING. On city streets or other city property,
as follows:
Persons Employed at Location Rate per Day
1 -- 3 $ 100.00
4 -- 6 200.00
7 -- 9 400.00
10 and over 600.00
-13-
Traffic -control costs or any additional costs as required by the
chief of police shall be paid entirely by the applicant.
CONTRACTORS. Every person engaged in the business of contracting
which requires a State contractors' license shall pay a business
license fee as follows:
(a) General Contractors . . . . . . . . . $ 100 annual fee.
(b) Subcontractors. . . . . . . . . . . . $ 50 annual fee.
(c) Business licenses for general contractors and subcontractors
may be obtained semi-annually.
LIVING ACCOMMODATIONS. Every person transacting or engaged in
the rental of four or more dwelling units in any apartment house,
roominghouse, houses for rent, or other living accommodations shall
pay an annual fee of $12 per unit, provided that hotels and motels
shall be on the gross receipts basis, Class B.
MOBILEHOME, TRAILER AND RECREATIONAL VEHICLE PARKS. $12 per
space per year.
PEDDLERS OR SOLICITORS. (a) Principal ..... $200 annual fee.
(b) Each additional solicitor or peddler .... $ 10 quarterly.
SALES REPRESENTATIVES. Every person engaged in the business
of solicitor of order for sales or services by a rationally franchised
- business (such as AVON) wherein solicitation only occurs by previous
appointment, shall pay a business license fee of $25 per year.
TAXICABS.
(a) Taxicab operator's license ..............$ 60 annual fee.
(b) Taxicab vehicles, per vehicle ........... $ 25 annual fee.
3.28.420 Coin operated machines. Every person operating one
or more vending machines, coin operated amusement device, shuffleboard,
juke box or other similar device, shall pay a license fee based on
the entire gross receipts from all of such machines operated within
the corporate limits of the city in accordance with the schedule set
forth in Section 3.28.390, Class B.
3.28.430 Waiver or reduction of taxes or penalties by city
council. The city council, for good and satisfactory cause shown,
may order the issuance of a license for less than the fees herein
provided or without the payment of any fee whatsoever.
3.28.440 Rules and regulations. The collector may make
such rules and regulations not inconsistent with the provisions of
this chapter as may be necessary or desirable to supplement or
clarify such provisions or aid in their enforcement. Such rules
and regulations shall be known as "Business License Rules and
Regulations," shall be placed in written form and numbered consecu-
tively, and shall be approved by the city attorney before becoming
effective. A copy of each such "Business License Rules and Regulations"
-14-
shall be filed with the city manager and with the city clerk.
SECTION 2. SEVERABILITY. If any section, subsection, sentence,
clause or phrase of this ordinance is for any reason held illegal,
invalid or unconstitutional by the decision of any court of competent
jurisdiction, such decision shall not affect the validity of the
remaining portions hereof. The council hereby declares that it
would have passed this ordinance and each section, subsection,
sentence, clause, and phrase hereof, irrespective of the fact that
any one or more sections, subsections, sentences, clauses or
phrases be declared illegal, invalid or unconstitutional. The
invalidity of any portion of this ordinance shall not abate, reduce
or otherwise affect any consideration or other obligation required
of the grantee of any license granted hereunder.
SECTION 3. EFFECTIVE DATE. This Ordinance, being one which relates
to taxes for the usual and current expenses of the city, shall take
effect immediately upon its passage.
SECTION 4. POSTING. The city clerk shall within 15 days after the
passage of this ordinance, cause it to be posted in at least the 3
public places designated by resolution of the City Council; shall
certify to the adoption and posting of this ordinance; and shall
cause this ordinance and its certification, together with proof of
posting, to be entered in the book of ordinances of this City.
The foregoing ordinance was approved and adopted at a meeting of the
City Council held this 7th day of June , 1983.
AYES: Council Members Allen, Cox, Henderson, Wolff and Mayor Baier.
NOES: None.
ABSENT: None.
ATTE T•
CI RK
APPROVED AS TO FORM:
TY ATTORNEY
MAYOR
APPROVED AS TO CONTENT:
ITY .N ER
I hereby certify that the foregoing ordinance was adopted by
the City Council of the City of La Quinta, California, at a meeting
held June 7, 1983, and that such Ordinance was posted in at least
three public places specified for such postings by the City Council.
Fr n M. Us r, i Clerk