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CI-k OF SAN 'BERNARD~ - REQU~ FOR COUNCIL AC"HbN
From:
Rachel Krasney
City Clerk
Subject: 1. Ordinances amending Chapter 5.04
of SBMC relating to business license
fees; adding Chapter 3.70 to SBMC -
2. Resolution establishing business
license fees.
Dept:
Date:
September 26, 1990
Synopsis of Previous Council action:
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The last business license fee increase took effect in 1983~p
by Ordinance MC-302. ":': :':
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Recommended motion:
MOTION #1: That further reading of said ordinances be waived
and that the ordinances be laid over for final
passage.
MOTION #2:
Adopt resolution.
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Signature f(
Contact person: Lee Gaqnon. Bus. License Supervisor Phone:
384-')036
Supporting data attached: Staff report
Ward:
FUNDING REQUIREMENTS: Amount:
Source:
Finance:
Council Notes:
75-0262
S
Agenda Item N~ 1",) Z,
CI+:t OF SAN' BERNARD.wo - REQUM FOR COUNCIL ACt/ON
STAFF REPORT
On September 10, 1990 the Ways and Means Committee reviewed
business license rate and language changes submitted by the City
Clerk's Office as outlined in the attached memorandum of
September 4, 1990 (Attachment 1) from Lee Gagnon, Business
License Supervisor.
The Ways and Means Committee unanimously approved the proposed
rate adjustments and language changes and requested further
clarification and changes relative to MC Section 5.04.100,
Advertising - Bill Posting or Sign Boards. Attachment 2 is a
memorandum dated September 21, 1990 from Lee Gagnon, Business
License Supervisor, relative to the revised amendment on
billboards.
Proposed business license rates would result in additional
revenue of $205,180.00.
The City Council is requested to approve the following ordinances
and resolution which have been drafted by the City Attorney's
Office:
AN ORDINANCE AMENDING CHAPTER 5.04 OF THE SAN BERNARDINO
MUNICIPAL CODE RELATING TO BUSINESS LICENSES AND FEES.
AN ORDINANCE AMENDING CHAPTER 5.04 OF THE SAN BERNARDINO
MUNICIPAL CODE RELATING TO BUSINESS LICENSES.
AN ORDINANCE OF THE CITY OF SAN BERNARDINO ADDING CHAPTER
3.70 TO THE SAN BERNARDINO MUNICIPAL CODE RELATING TO THE
ADOPTION OF LOCAL FEES.
A RESOLUTION OF THE CITY OF SAN BERNARDINO ESTABLISHING
BUSINESS LICENSE FEES.
75-0264
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PROPOSED BUSINESS LICENSE RATE ADJUSTMENTS
AND LANGUAGE CHANGES
CITY CLERK'S OFFICE
BUSINESS LICENSE DIVISION
Prepared By: Lee Gagnon, Supervisor
License Division
September 27, 1990
A. Business License Rate Adiustments
1. Amend MC Section 5.04.100, Advertising - Billposting or sign
boards.
Change section title to read: Advertising by billboards.
Amend subsection "A" to read, "For every person, firm or
corporation conducting a billboard advertising business
the license fee shall be $.40 per square foot per sign per
face. As part of the business license application process
a list indicating the location and size of each face of
each billboard within the City must be provided."
For the purpose of this section billboards and all outdoor
advertising structures mean structures of any kind or
character for outdoor advertising purposes upon which any
poster, bill, printing, painting, picture statuary,
symbol, or other advertisement of any kind may be placed
and which:
A. Solicits public support or directs public attention to
sale, lease, hiring, or use of any objects, products
or services not produced, sold, or otherwise available
on the premises where such structure is erected and
maintained; or
B.
Maintains
relating
produced,
where such
a visual message to the general public not
to any objects, products or services
sold or otherwise available on the premises
structure is erected and maintained.
Justification: This amendment would clean up language to
more accurately describe advertising by billboards. The
license fee has been increased from $100.00 annually to
$.40 per sq. ft. per sign per face which corresponds to
$268.80 per billboard with dimension of 14' x 48'. The
14' x 48' size is considered to be an average size by
billboard companies. Current fee was set in 1920.
Increased license fee would bring our fee in line with
fees charged by other cities.
Number of businesses affected: 8
2. Amend MC Section 5.04.110, Advertising
samples, handbills or dodgers.
Distributing
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Subsection A: Increase license fee from $10.00 per month
to $200.00 annually.
Justification: Current fee
fee would bring our fee in
other cities.
was set in 1920.
line with the fees
Increasing
charged by
Number of businesses affected: 0
3. Repeal MC Section 5.04.123, Alarm Businesses.
Put classification of alarm business under MC Section
5.04.525 Subsection B - Retail Gross Receipts.
Justification: Current provisions require each alarm
business to report each account they service in the City.
The license fee is based upon a flat fee of $50.00 plus
$2.00 annually for each account. Alarm companies have
voiced concerns on numerous occasions with respect to
having to report each and every account they have in the
City. By moving this business classification to gross
receipts we will make the licensing process less
cumbersome for the business and reduce paperwork for the
City. Alarm businesses will no longer be required to
report each account. We do not know what the revenue
impact will be until gross receipts figures are reported.
Number of businesses affected: 59
4. Repeal MC Section 5.04.135, Barbershop.
Put the classification of barbershop under MC Section
5.04.525B - Retail Gross Receipts.
Justification: Current provisions require barbershops to
pay a flat fee of $10.00 per quarter plus $2.00 per
quarter for each additional operator or attendant. By
moving this classification to gross receipts we will make
the licensing process less cumbersome for the business and
the City and reduce paperwork. Licensing barbershops
under gross receipts will also bring the City of San
Bernardino in line with a majority of other cities that
license barbershops under a gross receipts formula.
Number of businesses affected: 33
5. Amend MC Section 5.04.140, Billiard or Pool Room.
Change license rate from $.75 per table per month, payable
quarterly to flat fee of $100.00 per year with no per
table charge.
Justification: Original license
rate change would make the
cumbersome to administer.
fee was set in 1932. The
licensing process less
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Number of businesses affected: 2
6. Repeal MC Section 5.04.145, Trampoline Center.
Put classification of trampoline center under MC Section
5.04.525 Subsection B - Retail Gross Receipts.
Justification: There are currently no businesses licensed
under this classification and there is no need to license
this type of business individually.
Number of businesses affected: 0
7. Amend MC Section 5.04.150, Vending Machine
Automatic Scale Weighing Devices.
Increase minimum license fee from $50.00 to $60.00
Sales and
Remove clothes washing machines from this section and put
under MC Section 5.04.525 Subsection B - Retail Gross
Receipts.
Justification: Raising fee from $50.00 to $60.00 will
bring license fee up to minimum amount now being charged
to a majority of businesses under this chapter. Increase
will also help achieve revenue increase for general fund
use.
Moving the classification of washing machines to gross
receipts will provide a more equitable rate structure for
laundromats and similar businesses that have high volume
use. A majority of cities now license laundromats under
gross receipts.
8. Amend MC Section 5.04.155, Bowling Alley.
Increase license fee from $4.00 per lane per quarter to
$5.00 per lane per quarter.
Justification: The increased license fee will bring the
City of San Bernardino in line with numerous other cities
that charge an average fee of $5.00 per lane per quarter.
Increase will also contribute to increased revenue for
general fund use.
Number of businesses affected: 4 with 106 lanes
9. Amend MC Section 5.04.160, Temporary Boxing, Wrestling or
Athletic Exhibitions.
Increase license fee from $40.00 per night to $100.00 per
night.
Justification: The increased license
City of San Bernardino in line with
charge a similar per night charge for
fee would bring the
other cities that
such events.
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Number of businesses affected: 0
10. Repeal MC Section 5.04.165, Seasonal Athletic Events.
Put classification of Seasonal Athletic Events under MC
Section 5.04.525 Subsection B - Retail Gross Receipts.
Justification: There are no businesses currently licensed
under this category and there is no need to license this
type of business individually.
Number of businesses affected: 0
11. Amend MC Section 5.04.200, Commission Merchant or Broker,
Broker for Stocks or Bonds.
Increase license fee from $250.00 per year to $300.00 per
year.
Justification: License fee has been raised to help achieve
revenue enhancement goals.
Number of businesses affected: 35
12. Amend MC Section 5.04.210,
Cleaning.
Residential and Commercial
Increase license fee from $50.00 to $60.00 annually.
Justification: Raising the fee will bring this category
of businesses up to minimum fee now being charged to a
majority of businesses licensed under this chapter. The
fee adjustment will help achieve revenue enhancement
goals.
Number of businesses affected: 155
13. Amend MC Section 5.04.230, Directories, Compiling and
Publishing.
Change this section to read as follows: "For every person,
firm or corporation conducting, managing or carrying on
the business of compiling and publishing city, business or
classified directories, the license fee is five hundred
dollars per year."
Justification: This revision would remove provision using
the number of directories as a method of setting the
license fee and set one flat fee for any number published.
Current provision sets fee of fifty dollars annually for
up to five thousand directories and one hundred dollars
annually for any number of directories in excess of five
thousand. The current fees were set in 1920. Increased fee
would help achieve city revenue enhancement goals.
Number of businesses affected: 4
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14. Amend MC Section 5.04.245, Exhibitions in Theaters or
Temporary Places.
Change title of this section to read, "Seminars, Sales,
Exhibitions in Temporary Places."
Change this section to read as follows:
"For every person, firm or corporation conducting,
managing or carrying on the business of a seminar, sale,
exhibition, show or other business activities of a
temporary nature in public rooms, in hotel/motel meeting
rooms, convention facilities or other temporary places not
otherwise specifically provided for in this article, the
license fee is $60.00 per calendar month."
Justification: Language changes to incorporate seminars,
sales in public rooms, hotel/motel meeting rooms and
convention facilities are necessary to address current
licensing practices. Fee has been increased from $25.00
per month set in 1947, to $60.00 per calendar month to
bring the fee up to minimum fee now being charged in a
majority of our licensing categories.
Number of businesses affected: 3
15. Amend MC Section 5.04.280, Hobby Horse Machine.
Change title of section to read,"Hobby Horse and Shuffle
Board Machines."
Subsection A: Increase license fee from $12.00 per year
per machine to $24.00 per year per machine and add Shuffle
Board Machines.
Delete the following line: "The license shall be payable
quarterly in advance on the first day of January, first
day of April, first day of July, and first day of October
of each and every year."
Subsection B: Repeal this section.
Change Subsection C to B.
Delete MC Section 5.04.270, Shuffle Boards.
Justification: Current license fee was set in 1952 and is
being raised to an amount that more accurately reflects a
license fee charged by a majority of other cities.
Deletion of the language pertaining to quarterly payments
is necessary to reflect the fact that payment should be in
one installment. Including shuffle board in this section
requires that we repeal MC Section 5.04.270 as the
previous shuffle board provision.
Number of businesses affected: 4 businesses w/2l machines.
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16. Amend MC Section 5.04.285, Music
Devices.
Tables, Machines or
Subsection A: Raise license fee from $10.00 per year per
machine to $60.00 per year per machine.
Justification: Current license
Raisin~ the fee will bring
communlties charging similar
business.
fee was set in 1920.
us in line with other
fees for this type of
Number of businesses affected: 10 businesses w/54
machines.
17. Amend MC Section 5.04.315, Junk Dealers.
Subsection A: Increase license fee from $100.00 per year
to $200.00 per twelve month period.
Subsection B: Amend this section to read, "For the purpose
of this article, "junk dealer" is defined to be any
person, firm or corporation, having a business of buying
or selling, either at wholesale or retail, any old rags,
sacks, bottles, cans, papers, metals or other articles of
junk."
Justification: Current license
Raising the fee will bring
communities charging similar
business.
fee was set in 1920.
us in line with other
fees for this type of
Number of businesses affected: 3
18. Repeal MC Section 5.04.325, Linen, Uniform or Supply
Services - Laundries.
Put linen, uniform supply services and laundries under
MC Section 5.04.525B - Retail Gross Receipts.
Justification: There are three different flat rate license
fees under this section depending on the kind of linen,
uniform or laundry service provided. Putting this
classification under a single gross receipts formula would
simplify the license process by reducing the number of
different fees, while at the same time tying the license
fee to the dollar volume of the business.
Number of businesses affected: 42
19. Repeal MC Section 5.04.330, Manicurist, Shampooing or
Hair-Dressing Parlor.
Put manicurist, shampooing or hair-dressing parlors under
MC Section 5.04.525B - Retail Gross Receipts.
Justification:
Current provisions require manicurist,
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shampooing or hair-dressing parlors to pay a flat fee of
$10.00 per quarter plus $2.00 per quarter for each
additional operator or attendant. By moving this
classification to gross receipts we will make the
licensing process less cumbersome. This change will bring
the City of San Bernardino in line with a majority of
other cities that license hair-dressing parlors under a
gross receipts formula.
Number of businesses affected: 276
20. Amend MC Section 5.04.335, Massage Parlors.
Increase license fee from $50.00 to $200.00 per year.
Justification: Current license fee was established in
1975. Raising the license fee to $200.00 will bring the
City of San Bernardino in line with other cities that
charge between $50.00 and $500.00 for this license
classification.
Number of businesses affected: 1
21. Amend MC Section 5.04.340, Messenger Service.
Raise license fee from $40.00 per year to $60.00 annually.
Justification: Current fee was set in 1984 to conform to
the minimum fee at that time. This increase will adjust
fee to conform with minimum now charged in a majority of
license categories.
Number of businesses affected: 9
22. Amend MC Section 5.04.350, Pawnbroker.
Increase license fee from $100.00 per year to $200.00 per
twelve month period.
Justification: Current fee was set in 1920. Increased fee
would more accurately reflect fees charged by other cities
and contribute to revenue enhancement goals.
Number of businesses affected: 4
23. Amend MC Section 5.04.370, Seller from booth or stand
Peddler - Flags, banners, toys, food and confections.
Increase license fee from $2.00 to $10.00 per day.
Justification: Current license fee was set in 1924.
Increased fee would more accurately reflect fees charged
by other cities and contribute to revenue enhancement
goals.
Number of businesses affected: 0
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24. Amend MC Section 5.04.375, Peddler or solicitor
stuffs.
Food-
Subsection A: Increase license fee from $40.00 per year to
$60.00 annually.
Justification: Current license
Increased fee would meet minimum
of businesses licensed in the
revenue enhancement goals.
fee was set in 1944.
now-charged to a majority
City and contribute to
Number of businesses affected: 50
25. Amend MC Section 5.04.385, Christmas Tree Sales.
Increase license fee from $20.00 to $200.00 per year.
Justification: Current license
1962. Increased fee would more
charged by other cities and
enhancement goals.
fee was established in
accurately reflect fees
contribute to revenue
Number of businesses affected: 0
26. Amend MC Section 5.04.415, Cesspool pumping, collection of
rubbish and waste material.
Increase license from $40.00 per vehicle per year to
$60.00 per vehicle per year.
Justification: Current license
1920. Increased fee would more
charged by other cities and
enhancement goals.
fee was established in
accurately reflect fees
contribute to revenue
Number of businesses affected: 13 vehicles
27. Amend MC Section 5.04.420, Collection Agency.
Subsection A: Increase license fee from $100.00 per year
to $250.00 per year.
Justification: Current license was established in 1944.
Increased license fee would more accurately reflect fees
charged by other cities and contribute to revenue
enhancement goals.
Number of businesses affected: 4
28. Repeal MC Section 5.04.455, Freight-forwarding, storehouses,
and warehouses.
Move the business categories of
storehouses, and warehouses to gross
5.04.525 subsection F and insert next
freight-forwarding,
receipts MC Section
to mini-storage.
Justification: A separate category and license fee is not
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necessary for this business classification. It is more
appropriate to license this category as we do other
storage facilities under gross receipts. Current license
fee was established in 1924.
Number of businesses affected: 25
29. Repeal MC Section 5.04.490, Stamps, coupon or ticket
redemption.
Put this classification of business under MC Section
5.04.525B - Retail Gross Receipts.
Justification: A separate category and license fee is not
necessary for this business classification. This method of
licensing and fee were established in 1922.
Number of businesses affected: 0
30. Amend MC Section 5.04.500, Swap Meet.
Subsection A: Increase license fee from $200.00 per year
to $500.00 per year.
Justification: Increased license fee will more accurately
reflect fees now being charged by other cities and
contribute to revenue enhancement goals.
Number of business affected: 1
31. Add MC Section 5.04.504, Telemarketing.
Section to read as follows: "For every person, firm or
corporation conducting, managing, carrying on or engaging
in the business of telephone solicitation, telemarketing
or other similar activities the license fee is $500.00 per
year.
Justification: This industry continues to expand
wish to provide a category that will specifically
this type of business.
and we
address
Number of businesses affected: 0
32. Amend MC Section 5.04.505, Temporary display and sale of art
articles.
Raise license fee from $5.00 per month to $7.50 per month.
Justification: Current license fee was established in
1973. This increase would effect those vendors who sell
their art and crafts at City Parks. Raising the fee would
contribute to the City's revenue enhancement goals.
Number of businesses affected: 53
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33. Amend MC Section 5.04.507, Temporary exhibitions, show or
displays, enclosed mall or shopping center.
Increase license fee from $320.00 to $420.00 per year.
Justification: This business license classification was
established in 1982 as a cover-all license for any and all
sales that take place in the mall thoroughfares or
walkways. This license fee is paid by the mall management
company and alleviates the time and expense of licensing
each vendor individually. The fee increase is proposed to
adjust for increased mall promotions activity over the
last eight years and to contribute to revenue enhancement
goals.
Number of businesses affected: 2
34. Amend MC Section 5.04.520, Vehicles for hire.
Subsection A: Increase license fee from $36.00 to $60.00
per year.
Subsection B: Increase license fee for taxicabs from
$10.00 to $25.00 per year.
Repeal subsections C, D, and E.
.
Justification: License fee, for transportation vehicles as
described in subsection A was established in 1920.
Increased license fee would bring this fee up to mlnlmum
now being charged for majority of businesses now licensed
in the City.
Current taxicabs license fee, as set forth in subsection
B, was established in 1976. Increased license fee will
contribute to revenue enhancement goals.
Subsections C, D, and E are not needed and the classifi-
cations of vehicles can be included in subsection A.
Number of businesses affected: 123 vehicles
35. Amend MC Section 5.04.525, License fees based on gross
receipts.
Subsection A: Professional Services.
Raise minimum license fee from $40.00 to $60.00. To be
changed as follows:
Annual 9ross receipts or
Commissions
License fee per year
Less than $14,999.99
$60.00
Subsection B: Retail merchants (other than food)
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1. Raise minimum license fee from $40.00 to $60.00.
2. Add business classifications of check cashing service
and private post office service to this subsection.
Subsection C: Retail food merchants.
Raise minimum license fee from $40.00 to $60.00.
Subsection D: Motor vehicle sales, telephone companies and
wholesale sales.
Raise minimum license fee from $40.00 to $60.00.
Subsection E: Manufacturers
Raise minimum license fee from $40.00 to $60.00.
Subsection F: Commercial or industrial rental, hotel,
roominghouse, lodginghouse, boardinghouse, motel, mobile
home park, mini-storage, etc.
Add paragraph #2 to read: "All businesses which conduct,
manage or carryon the business of leasing or renting of
commercial or industrial buildings or spaces where
buildings and spaces are to be utilized for any busin~ss
purpose, are required to furnish a list of tenants or
lessees for all such buildings. The list of tenants shall
be included with the business license application or
renewal application of the management company. A license
fee shall be paid in accordance with the fOllowing table
based on annual gross receipts."
Justifications: Minimum fees are being raised to
standardize all minimum fees at $60.00. The addition of
paragraph two requires that owners or management companies
who rent or lease spaces for commercial use provide the
City, at the time of renewal or the initial application, a
list of tenants or occupants of leased or rented spaces or
suites. This will identify businesses that need to be
licensed and accelerate the licensing process.
36. Repeal MC Section 5.04.530, Sign Businesses and MC Section
5.04.535, Electrical Sign Enterprises.
Put these license categories under MC Section 5.04.525B -
Retail Gross Receipts.
Justification: It is common practice for cities to license
sign businesses under a gross receipts formula. By
licensing the business under a gross receipts formula the
license fee is tied to the dollars volume of the business
thereby causing the license fee to fluctuate with the
volume of business.
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Number of Businesses affected: 18
37. Amend MC Section 5.04.540, Street Benches, Liability policy
required.
Subsection A: Increase license
plus $3.00 per year per bench
$12.00 per year per bench.
Justification: Current rates were established in 1948.
Increased rates were agreed to by Bench Ad Company through
meeting with Mr. Moreno, Director of Public Services and
Mr. Wilson, Assistant City Administrator.
fee from $25.00
to $25.00 per
per year
year plus
Number of businesses affected: 343 benches
38. Amend MC Section 5.04.560, Painting house numbers.
Increase license fee from $25.00 to $100.00 annually.
Justification: Current fee was established in
Raising fee will bring City's rates in line with
rates charged by other cities.
1957.
those
Number of businesses affected: 0
39. Amend MC Section 5.04.575, Fees for business not fixed by
article.
Increase license fee from $50.00 to $60.00 per year.
Justification: Current license fee was established in
1986. This fee adjustment will bring the minimum license
fee from this category in line with minimum now being
charged by other sections of this article. The fee would
be charged to all businesses not specifically covered
under other sections of this chapter.
Number of businesses affected: 865
40. Amend MC Section 5.04.595, Solicitors.
Subsection A: Increase license fee from $120.00 to $200.00
annually.
Subsection C: Increase license fee from $120.00 to $200.00
annually.
Subsection D: Increase license fee from $150.00 to $200.00
per quarter.
Justification:
Increased fees
other cities.
Current license fees were set in 1968.
would bring our rates in line with rates of
Number of businesses affected: 28
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41. Amend MC Chapter 5.16, Fire Removal or Closing-Out sales.
Section 5.16.040, Permit Application Fee
Increase license fee from $25.00 to $60.00.
Justification:
Increased fee
review of sale
Current fee was established in 1949.
would cover cost of application process and
merchandise conducted by license inspector.
Number of businesses affected: 0
42. Amend MC Chapter 5.20, Massage Parlors-Massagists.
Section 5.20.040B: Increase investigation fee from $25.00
to $100.00.
Section 5.20.040C: Increase examination fee for owner
from $10.00 to $60.00.
Section 5.20.160:
Increase annual renewal
$10.00 to $60.00
fee
from
Justification: Increased investigation fee will cover cost
of investigation conducted by the Police Department.
Increased examination fee will cover cost of test given by
Civil Service to each massage technician. Annual renewal
fee has been raised to meet the minimum license fee
charged to majority of businesses now licensed in the
City. Current fees were established in 1975.
Number of businesses affected: 5 technicians
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B. Lan~uage Revisions & Additions - Business License Code
1. Add section 5.04.051 Evidence of Doing Business.
When any person by use of signs, circulars, cards, telephone
book or newspapers, advertises, holds out or represents 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 under penalty of
perjury given to the City Clerk or his representative that he
is not conducting a business in the city, after being
requested to do so by the inspector, then these facts shall
be considered prima facie evidence that he is conducting a
business in the city.
Justification: We do not
defines doing business.
patterned after one used
California.
have
This
by
a specific provision that
particular definition is
numerous cities throughout
2. Add section 5.04.063 Gross Receipts Attributable To Work
Performed Outside City.
If a person owns, leases, occupies or otherwise maintains
within the City a place or premises from which he engages in
business activities outside the City, he shall inClude a
portion of the gross receipts from work performed outside the
City in the measure of tax. In the absence of substantial
information to the contrary, 20% of gross receipts from work
performed outside the City shall be deemed to be that portion
subject to tax as attributable to business engaged in within
the City.
In cases where it appears that a greater or lesser percentage
of gross receipts from work performed outside the City is
attributable to business engaged in within the City, the City
Clerk may:
A. Require the use of a greater percentage of such gross
receipts, stating in writing to the taxpayer his reasons
therefor; or
B. Approve the use of a lesser percentage of such gross
receipts, based upon proof presented to him in writing by
the taxpayer that the 20% factor is inequitable.
Any such variation from the 20% factor
provision shall be approved in writing
her authorized representative.
established in this
by the City Clerk or
Where there are no measurable gross receipts directly
attributable to operations carried on from a place of
business within the City, such operations shall be deemed to
produce gross receipts in an amount at least equal to the
cost of maintaining such operations. Such cost of operations
shall inClude, but not be limited to, rent and/or
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depreciation, salaries and wages, fixed charges and other
expenses.
Justification: This provision has been added to address the
issue of how businesses compute license fees when part of
business is conducted outside city boundaries. This provision
was originally authored by the City of Los Angeles and is
generall~ accepted by a majority of cities throughout
Californla.
3. Amend MC Section 5.04.075, Penalties and Delinquencies.
A. Amend subsection "C" to read as follows:
For failure to obtain a license on or before the start of
business, or for failure to pay a license tax on or
before the delinquency date, there is imposed a penalty
of fifty percent of the license tax. An additional
penalty of fifty percent of the license tax shall be
imposed after 60 days of delinquency; such penalty shall
be added to the license tax and other penalties due.
Justification: This amendment would reduce the amount of
time from 90 to 60 days to impose additional penalties of
fifty percent thereby acting as a deterrent to protracted
delinquencies.
B. Add subsection "D" to read as follows:
Enforcement Cost Recovery - Assessment.
If a business fails to obtain a license or renew a
license and has been delinquent for 90 days, an
assessment of 10% of the amount of tax and penalties per
month not to exceed 100% shall be added hereto in
addition to the penalties stated in subsection "C" of
this section. The assessment stated in this section
shall be instituted to cover escalating costs incurred to
pursue delinquent accounts requiring extended enforcement
action.
Justification: This provision would cover
costs incurred to pursue delinquent accounts
extended enforcement action beyond a sixty
period.
escalating
requir ing
day time
4. Repeal MC Section 5.04.105 Advertising - Posting
signs to posts, fences, building, etc.
bills or
Municipal Code Chapter
tacking or affixing bills
or other structures.
8.15 prohibits posting, sticking,
or signs to or upon posts, fences
5. Repeal MC Section 5.04.175
exhibition.
Circus, rodeo, carnival, or other
Municipal Code Chapter 5.42 currently contains provisions for
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circus, rodeo, carnival, or other exhibitions but must be
expanded to incorporate certain provisions from MC Section
5.04.175. Concurrently MC Section 5.42.010 subsections A, B,
and C must be amended and subsection D repealed. Subsections
A, B, and C should be amended as follows:
A.
Every person,
carrying on a
shall pay two
firm or
circus,
hundred
corporation conducting, managing or
rodeo or other similar exhibition
dollars per day.
B. Every person, firm or corporation conducting or managing
a circus procession or circus parade, and not having a
license for conducting, managing or carrying on a circus
within the limits of the City shall pay two hundred
dollars for each such procession or parade, and shall
comply with the provisions of Chapter 12.56.
C. Every person, firm or corporation conducting, managing or
carrying on a circus, rodeo, carnival, or other
exhibition, at which food booths, entertainment rides,
midway attractions, and similar undertakings are
conducted, except nonprofit or charitable organizations
conducting such enterprises without a commercial
operator, shall pay two hundred dollars per day. In
addition, the operator shall be responsible for and shall
tender the established fees pursuant to Section 5.04.370
of this Code for all individual food booths, rides,
midway attractions and other concessions to be operated
under licensee's jurisdiction. Such fees shall be
tendered at the time payment for the license is sought.
Justification: This change
with Chapter 5.42 relating
provide one code section
This revision also repeals
charges $200.00 per day for
combines MC Section 5.04.175
to circuses and rodeos to
to address these activities.
the seating provisions and
any size activity.
6. Repeal MC Section 5.04.220, Dancing Teacher.
Justification: MC Section 5.04.220 is a duplication as
is a classification of dance teacher under MC
5.04.525A, Professional Services.
there
Section
7. Amend MC Section 5.04.295 Coin-operated game machine.
Change license fee provision to read, "$60.00 per machine per
twelve month period."
Justification: License fee provision now reads $15.00 per
quarter. Changing to $60.00 per twelve month period would
permit us to license these businesses on fiscal year basis
rather than in January. In this way we could further spread
out the renewal license workload.
8. Repeal MC Section 5.04.320 Junk collector.
Will be covered by MC Section 5.04.315.
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9. Repeal MC Section 5.04.440 Shoe Shining or polishing stand.
Put shoe shining under MC Section 5.04.525B - Retail Gross
Receipts.
Justification:
classification
classification
this activity
cities.
There is no need
for this category of
under retail services
in the same manner as
to have separate
business. By putting
we will be licensing
a majority of other
10. Repeal MC Section 5.04.600 Solicitors for automobiles.
Justification: This category of businesses can be licensed
under MC Section 5.04.595, Solicitors.
11. Amend MC Chapter 5.24 Transporting Persons For Hire.
Section 5.24.020 A - Amend to read,
"Every person whose business in whole or in part is that of
operator, as defined in Section 5.24.010, of any motor
vehicle for the transportation of persons for hire, and who
in the course of that business uses the public streets and
highways of this city for the purpose of such business,
shall pay a business tax of $300.00 per year."
Repeal section 5.24.030, 5.24.040, 5.24.050, 5.24.060,
5.24.070, 5.24.080, 5.24.090, 5.24.100, 5.24.110, 5.24.120,
524.130, 5.24.140. Other sections not mentioned are to be
left in tact.
Justification: Most of this chapter was instituted in 1920
with cumbersome requirements related to license fees based on
miles traveled and sizes of transportation vehicles. The
amendments to this section will serve to simplify the
licensing process for the businesses involved. The flat fee
will have little effect on currently licensed businesses as
they are currently paying about the same fee.
12. Amend Chapter 5.68 Person Property Sales.
Section 5.68.030 Time & Place of Sale.
Delete last sentence which reads, "A permit shall not be
issued for more than one address or location."
Justification: This makes reference to permit which is a
requirement that was repealed.
Section 5.68.070 Exemptions.
Amend this section to read, "The provlslons of this chapter
shall not apply to any charitable or religious organization
for occasional sales when the proceeds from such sales are
used solely for charitable or religious purposes, nor shall
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this chapter apply to sales conducted pursuant to process or
order of any court of competent jurisdiction."
Justification: Reference to permit is removed.
13. Amend MC Section 5.04.050 Transacting business without
license.
Add subsection B to read, "If and in the event of a failure
of a person, firm or corporation conducting, managing, or
carrying on a business to secure a license and pay the
license tax therefor as provided in this article, or in the
event that a prohibited transient merchant is discovered,
then the license inspector of the city is authorized to seize
and take into his possession the items to be sold and to hold
the same until such license tax has been paid and a license
duly issued and properly displayed, or in the case of a
transient merchant, to hold the same until claimed by a
responsible party upon whom legal action can be taken,
whereupon the license inspector shall release the items
confiscated.
Justification:
leverage to the
enforcement.
This provision would
licensing authority
serve to provide
for licensing code
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City of San Bernardino
INTEROFFICE MEMORANDUM
9009-201
TO: Council Member Estrada, Chairperson
Ways & Means Committee
FROM, Lee Gagnon, Business License Supervisor
SUBJECT, Revised Amendment - Billboards
DATE: September 21, 1990
COPIES, Shauna Edwins, City Administrator; Jim Penman, City
Attorney; Rachel Krasney, City Clerk
A. Back9round Information
On September 10, 1990 the Ways & Means Committee reviewed
business license rate and language changes submitted by
the City Clerk's Office. During the meeting changes were
suggested relative to Page 1, Section A, item 1, "Amend
MC Section 5.04.100, Advertising - Bill posting or sign
boards." Among the changes suggested were license fees
of $250.00 per billboard for larger businesses and a
$300.00 annual fee for smaller businesses together with a
clear definition of a billboard.
To facilitate
suggestions we
determined the
an accurate response to the above
contacted several billboard companies and
following facts:
Common Sizes Of Billboards
10' X 30' 300 sq. ft.
12' x 24' 288 sq. ft.
12' x 48' 576 sq. ft.
14' x 48' 672 sq. ft.
22' x 60' 1,320 sq. ft.
Most common billboard used by firms - 14' x 48'
Cost To Advertise
10' X 30'
14' X 48'
91 Freeway
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I 10
$4,000 per month
$3,000 per month
$25,000 per month
$15,000 per month
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INTEROFFICE MEMORANDUM: 9009-201
Revised Amendment - Billboards
September 21, 1990
Page 2
Surface street billboards,
Contract price of $550.00 per sign per
month or $6,600 per year.
We then reviewed several more business license codes from
other cities and found a variety of ways in which billboard
advertising companies are licensed including $.40 per square
foot of sign by Santa Ana and $1,000 per billboard by Grand
Terrace.
The revised amendment in part "Ba
requests by the Ways & Means
consideration the findings of
following criteria.
of this document blends the
Committee and takes into
our research utilizing the
Most commonly used size of billboard
14' x 48' or 672 sq. ft.
672 sq. ft. x $.40 per sq. ft. =
$268.80 per billboard.
By using the $.40 per sq. ft. rate we are tying the size of
billboards and the size of businesses to the amount of the
license fee. As an example a small business with five (5)
billboards will pay an annual license fee of $1,344.00
whereas a larger business with twenty (20) billboards would
pay $5,376.00. Given the cost to advertise on one of the
billboards we do not consider the proposed license fee to be
exorbitant.
Another important aspect of the revised licensing method is
the requested list for the number of signs and the location
of each sign from the company. In this way we not only have a
list of locations to determine the appropriate license fee
but also have an inventory of billboards located within the
city.
The definition of billboards as stated in the
amendment is an amalgamation of information obtained
the City Attorney's Office. The definition states
billboard is and what a billboard is not.
revised
through
what a
The definition of billboards does not address the issue of
size however. In our research we did not find a reference to
size and licensing and we suspect that this is because most
licensing sections do not address Slze regulations as
licenses are not regulatory. The size issue is more a matter
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INTEROFFICE MEMORANDUM: 9009-201
Revised Amendment - Billboards
September 21, 1990
Page 3
of standards established and regulated by the Department of
Planning and Building Services in a majority of cities.
B. Revised Amendment - Billboards.
Amend MC Section 5.04.100, Advertising - Billposting or
sign boards.
Change section title to read: Advertising by Billboards.
Amend subsection RA" to read, "For every person, firm or
corporation conducting a billboard advertising business
the license fee shall be $.40 per square foot per sign
per face. As part of the business license application
process a list indicating the location and size of each
face of each billboard within the City must be provided.
For the purpose of this section billboards and all
outdoor advertising structures mean structures of any
kind or character for outdoor advertising purposes upon
which any poster, bill, printing, painting, picture
statuary, symbol, or other advertisement of any kind may
be placed and which,
A. Solicits public support or directs public attention
to sale, lease, hiring, or use of any objects,
prOducts or services not produced, sold, or otherwise
available on the premises where such structure is
erected and maintained; or
B. Maintains a visual message to the general public not
relating to any objects, products or services
produced, sold or otherwise available on the premises
where such structure is erected and maintained.
7&
LEE GAGNON
Business License Supervisor
Business License Division
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EXHIBIT flAil =i
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1 RESOLUTION NO.
2 RESOLUTION OF THE CITY OF SAN BERNARDINO ESTABLISHING
BUSINESS LICENSE FEES.
3
NOW, THEREFORE, BE IT RESOLVED BY THE MAYOR AND COMMON
4 COUNCIL OF THE CITY OF SAN BERNARDINO AS FOLLOWS:
5
SECTION 1. The following business license fees are hereby
6 established:
7
Pursuant to San Bernardino
Municipal Code Section:
Fee:
8
9
5.04.100
$ .40 per sq. ft.
per year
1.
2.
3.
4.
5.04.110
$ 200.00 per year
$500.00 per year
$100.00 per month
$100.00 per month
$100.00 per year
5.04.125.A.
5.04.125.B.
5.04.125.C.
5.04.140
5.
6.
7.
5.04.150
$ 2.00 per machine
per year, but in no
case less than
$60.00 per year
8. 5.04.155
9. 5.04.160
10. 5.04.200
11. 5.04.210
12. 5.04.230
13. 5.04.245
14. 5.04.265
15. 5.04.275
$ 5.00 per quarter
per lane
$100.00 per night
$300.00 per year
$ 60.00 per year
$500.00 per year
$ 60.00 per month
$100.00 per month
$ 15.00 per quarter
for each separate
table, machine,
device or game.
DAB/ses/BusLicen.res
October 1, 1990
1
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16.
2
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17.
4
18.
5
6
19.
7
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20.
21.
22.
23.
24.
25.
26.
27.
28.
29.
30.
31.
32.
33.
34.
5.04.280
5.04.285
5.04.295
5.04.315
5.04.335
5.04.340
5.04.350
5.04.355
5.04.370
5.04.375
5.04.385
5.04.415
5.04.420
5.04.440
5.04.500
5.04.504
5.04.505
5.04.507
5.04.520.A.
o
DAB/ses/BusLicen.res
October 1, 1990
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$ 24.00 per year
per machine or
shuffle board
$ 60.00 per year
per machine
$ 60.00 per 12
month period per
machine
$200.00 per twelve
months
$200.00 per year
$ 60.00 per year
$200.00 per twelve
month period
$200.00 per year
$ 10.00 per day
$ 60.00 per year
per vehicle if
delivery is by
vehic1e,or per
basket, tray or
other container if
delivery is by foot
$200.00 per year
$ 60.00 per vehicle
per year
$250.00 per year
$ 1.50 per quarter
for each person
employed or working
therein
$500.00 per year
$500.00 per year
$ 7.50 per month
$420.00 per year
$ 60.00 per year
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35.
$ 25.00 per year
5.04.520.B.
2
36.
5.04.525.A.
Based on annual
gross receipts or
commissions:
3
4
Annual gross receipts
or commissions:
License fee per year:
5
6
Less than $15,000.00
$15,000.00 to $19,999.99
$20,000.00 to $25,000.00
$ 60.00
$ 80.00
$100.00
7
If annual gross receipts exceed twenty-five thousand
8 dollars, the annual license fee is one hundred dollars, plus two
dollars and fifty cents per year for each one thousand dollars
9 annual gross receipts in excess of twenty-five thousand dollars
of such gross receipts.
37.
5.04.525.B.
$ 60.00 per year
plus three-fourths
of one-tenth of one
percent (.0075) of
all dollar value of
annual gross
receipts in excess
of fifteen thousand
dollars of such
gross receipts,
payable quarterly
in four equal
payments.
38.
5.04.525.C.
$ 60.00 per year,
plus one-half of
one-tenth of one
percent (.0005) on
all dollar value of
annual gross
receipts in excess
of twenty-five
thousand dollars of
s u c h g r 0 s s
receipts, payable
quarterly in four
equal payments. In
the calculation of
the fee, any off
cents shall be
decreased so as to
be divisible by
four.
DAB/ses/BusLicen.res
October 1, 1990
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1 39.
5.04.525.D.
2
3
4
5
6
7
8 40.
5.04.525.E.
9
18 41.
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5.04.525.F.
Annual gross receipts:
Less than
$25,000.00
$25,000.00 to $29,999.99
$30,000.00 to $34,999.99
$35,000.00 to $39,999.99
$40,000.00 to $44,999.99
$45,000.00 to $49,999.99
$50,000.00 to $54,999.99
$55,000.00 to $59,999.99
DAB/SeS/BuSLicen.res
October 1, 1990
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One-fourth of one-
tenth of one
percent (.00025) of
annual gross
receipts from sales
and deliveries made
in the City, but in
no case shall the
annual license fee
be less than sixty
dollars, payable
quarterly in four
equal payments.
$ 60.00 or one-
fourth of one-tenth
o f one percent
(.00025) of annual
gross receipts from
sales originating
within the
boundaries of the
City, provided such
goods, wares,
merchandise or
services are not
shipped outside the
State of
California,
whichever is
greater, payable
quarterly in four
equal payments.
Based on annual
gross receipts:
License fee per year:
$ 60.00
$ 70.00
$ 80.00
$ 90.00
$100.00
$110.00
$120.00
$130.00
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$60,000.00 to $64,999.99
$65,000.00 to $69,999.99
$70,000.00 to $74,999.99
$75,000.00 to $79,999.99
$80,000.00 to $84,999.99
$85,000.00 to $89,999.99
$90,000.00 to $94,999.99
$95,000.00 to $99,999.99
42.
43.
44.
45.
46.
47.
48.
49.
50.
51.
52.
53.
54.
$140.00
$150.00
$160.00
$170.00
$180.00
$190.00
$200.00
$210.00
9 If annual gross receipts exceed one hundred thousand
dollars, the annual license fee is two hundred ten dollars, plus
10 fifty cents for each one thousand dollars or major fraction
thereof of annual gross receipts in excess of one hundred
11 thousand dollars of such gross receipts.
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5.04.540
$25.00 per year
plus $12.00 per
year per bench
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5.04.545.A.
5.04.545.B.
5.04.545.C.
5.04.545.0.
5.04.560
5.04.575
5.04.595.A.
5.04.595.C.
5.04.595.0.
5.04.620
$150.00 per year
$150.00 per year
$100.00 per year
$150.00 per year
$100.00 per year
$ 60.00 per year
$200.00 per year
$200.00 per year
$200.00 per year
$ 50.00 per year
per vehicle
5.16.040
5.20.040.B.
$ 60.00
$ 100 0 0
investigation fee
for each owner and
$25.00 fee for each
Massage Technician
OAB/SeS/BusLicen.res
October 1, 1990
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1 55. 5.20.040.C. $ 60.00 examination
fee for each owner
2 and $25.00
examination fee for
3 each Massage
Technician
4
56. 5.20.160 $ 60.00 renewal fee
5
57. 5.42.010 $25.00 per event or
6 $200.00 per year
7 58. 5.24.020.A. $300.00 per year
8 / / /
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DAB/ses/BusLicen.res 6
October 1, 1990
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2 I HEREBY CERTIFY that the foregoing resolution was duly
1 RESOLUTION. . .ESTABLISHING BUSINESS LICENSE FEES.
3 adopted by the Mayor and Common Council of the City of San
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4
Bernardino at a
meeting thereof, held on the
5
day of
, 1990, by the following vote, to wit:
6
Council Members:
AYES
NAYS
ABSTAIN
7 ESTRADA
8 REILLY
9 FLORES
10 MAUDSLEY
11 MINOR
12 POPE-LUDLAM
13 MILLER
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15
City Clerk
16
The foregoing resolution is hereby approved this
17
of
, 1990.
18
19
W. R. Holcomb, Mayor
City of San Bernardino
Approved as to
form and legal content:
20
21
JAMES F. PENMAN,
City Attorn~
"o/?VitU. ~)
DAB/SeS/BusLicen.res
October 1, 1990
7
day