The amount or rate of permit fees to be paid to the city by
any person for transacting, engaging in, conducting or carrying on
any business, show, exhibition or game as specified in this chapter
shall be as provided in the sections set forth in this article.
(Ord. 25 § 14, 1978)
Every person who applies for a business permit in the city of
Lemon Grove shall pay an annual business permit processing fee. Said
fee shall be due and payable upon filing of the initial business permit
application, and each subsequent year at the same time as the annual
business permit renewal. Said fee shall be nonrefundable and shall
be separate from and in addition to the annual business permit tax
provided for in this chapter.
The amount of the business permit processing fee shall be established
in the master fee schedule and adjusted as needed for the cost recovery
of processing each business permit, in accordance with the annual
update process of the master fee schedule.
(Ord. 198, 1991; Ord. 384 § 1, 2009)
Every person transacting, engaging in, conducting or carrying
on any business within the city, and said business has a fixed location
in and is upon the tax rolls of the city, shall pay a business permit
tax as follows:
A.
Base
Fee. Except as otherwise provided in this article and specifically
enumerated, the tax shall be an amount per year equal to a base fee
of fifteen dollars plus two dollars per person, to and including a
maximum of fifty persons, for the average number of persons employed
in the scope of the employer's business in the city during the year
for which said permit is issued.
B.
Out-of-Town
Business-With Vehicles. Every person not having a fixed place of business
within the city of Lemon Grove who delivers goods, wares, or merchandise
of any kind by vehicle or who provides any service for the use of
vehicles in the city shall pay a permit fee of forty dollars per vehicle,
except wholesale delivery vehicles for which the permit fee shall
be fifteen dollars per vehicle per year.
C.
Out-of-Town Business-Other. Except as provided in subdivision 1 of this subsection, 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 subsections A and B of this section shall pay a permit fee of forty dollars plus two dollars per employee per year.
1.
Any
contractor permitted pursuant to Chapter 9 (commencing with Section
7000) of Division 3 of the California Business and Professions Code
shall pay a permit fee of fifteen dollars plus two dollars per employee
per year, to and including a maximum of fifty employees.
D.
Notwithstanding any other provision to the contrary, a medical marijuana dispensary, as defined in Lemon Grove Municipal Code Section 17.32.050, regardless of its corporate or association structure, shall be subject to the following license permit fees and charges:
1.
A
per member charge for an annual business license shall be fifteen
dollars per year based on the number of members of the dispensary,
as determined on a quarterly basis established by the tax collector
(director of the department of finance).
2.
Payments under subsection (D)(1), shall be made on a quarterly basis to the finance department of the city of Lemon Grove. The city shall have the right to audit the records of any dispensary in the same manner and under the same procedures found in Lemon Grove Municipal Code Chapter 3.20 (Transient Occupancy Tax).
(Ord. 25 § 15, 1978; Ord. 96 § 1, 1983; Ord. 443 § 2, 2016)
In each and every instance where a permit fee is required, the
following conditions shall govern:
A.
All
permits shall be payable in advance.
B.
If any
person commences a new business during the calendar year, his or her
permit shall be prorated on a quarterly pro rata basis for the balance
of said calendar year.
(Ord. 25 § 16, 1978)
A.
In each
and every instance where the amount of permit fee to be paid by any
person is based upon the number of employees or the amount or number
of admissions, the permittee therein named shall and will on the request
of the city treasurer then and there submit for inspection to the
city treasurer any and all books, papers, accounts, and records including
state and federal income tax returns, social security returns and
state sales tax returns pertaining to the business. The permit as
required in this chapter may be based upon the amounts indicated in
said books, papers, accounts and records.
B.
In the
event a permittee fails to comply with the provisions of this section,
such permittee shall then be liable to the penal provisions of this
chapter and shall be liable for and shall pay an additional sum in
an amount equal to one hundred percent of the correct permit fee,
together with the correct amount of said permit fee as based upon
the actual number of employees for said business during the calendar
year for which said permit was issued.
(Ord. 25 § 17, 1978)
A.
Every
person conducting, managing, carrying on or engaged in any business
enumerated as follows shall pay a permit fee of twenty-five dollars
per year, plus two dollars for the average number of employees acting
within the scope of the employer's business in the city during the
calendar year for which said permit is issued:
1.
Accountant;
2.
Architect;
3.
Assayer;
4.
Attorney
at law;
5.
Auditor;
6.
Bonds
(fidelity, indemnity, faithful performance or bail);
7.
Chemist;
8.
Chiropodist;
9.
Chiropractor;
10.
Dentist;
11.
Engineer (civil, electrical, chemical or mechanical);
12.
Insurance salesman or broker;
13.
Optometrist;
14.
Oculist;
15.
Optician;
16.
Osteopath and osteopathist;
17.
Physician;
18.
Stocks and bonds (federal, state, county or municipal stocks or bonds,
or stocks or bonds of incorporated companies or evidences of indebtedness
of private persons or of incorporated companies);
19.
Surgeon;
20.
Veterinarian.
B.
Each
professional person mentioned above who is required to be permitted
as such on his profession shall, each individually, whether or not
operating as an individual, partnership or associate, pay said permit
fee.
(Ord. 25 § 18, 1978)
Every person carrying on or engaged in or conducting the business
of real estate broker shall pay the sum of fifteen dollars per year,
plus an additional sum of ten dollars per year for every salesman
or broker acting as salesman employed in or acting in any capacity
as part of said business.
(Ord. 25 § 19, 1978)
A.
Every
person carrying on the business of conducting an auction room or store
where auctions are held shall pay a permit fee of one hundred fifty
dollars per year. Every person carrying on the business of an auctioneer
shall pay a permit fee of seventy-five dollars per month or any fraction
thereof.
B.
The
auctioneer permit fee shall not be applicable if the auctioneer is
associated with and carrying on his trade in an auction room or store
permitted under this section.
(Ord. 25 § 20, 1978)
Every person conducting, managing or operating a business in
which ice cream carts, wagons or vending vehicles are used, shall
pay a permit fee of two hundred dollars per year per cart, wagon or
vending vehicle, payable quarterly.
(Ord. 25 § 2l, 1978)
Every person conducting, managing or operating a business in
which taxi cabs or for-hire vehicles are used, whose principal place
of business is in the city, shall pay a permit fee of fifty dollars
for each such taxi cab or for-hire vehicle.
(Ord. 25 § 22, 1978)
Every person conducting, managing, or operating a business in
which taxi cabs or for-hire vehicles are used, whose principal place
of business is outside the city, shall pay a permit fee of one hundred
dollars for each such taxi cab or for-hire vehicle.
(Ord. 25 § 23, 1978)
A.
Every
peddler, solicitor or transient merchant as defined in this chapter
who owns real or personal property located within the city used primarily
for the business for which permit application is made and which property
is on the tax rolls of the city, or is subject to such taxation, or
who is an agent or representative of a person, firm or corporation
who owns property located within the city used primarily for the business
for which the permit application is made and which property is on
the tax rolls of the city, or is subject to such taxation, shall pay
a permit fee of ten dollars per year.
B.
Every
applicant for a permit under this chapter who does not own real or
personal property located within the city used primarily for the business
for which permit application is made and which property is not on
the tax rolls of the city, or subject to such taxation, or who is
an agent or representative of a person, firm or corporation who does
not own property located within the city used primarily for the business
for which permit application is made and which property is not on
the tax rolls of the city, or subject to such taxation, shall pay
a permit fee of fifty dollars per year.
C.
Each
peddler, solicitor, or transient merchant must secure a personal permit.
No permit shall be used at any time by any person other than the one
to whom it is issued.
(Ord. 25 § 24, 1978)
Every person conducting, managing or operating any trailer court
or mobile home park shall pay a permit fee as follows: fifteen dollars
per year plus two dollars for each trailer space or unit.
(Ord. 25 § 25, 1978)
Every person conducting, managing or carrying on the business
of a pool hall or billiard hall shall pay a permit fee of fifteen
dollars per year, and in addition thereto, shall pay the sum of ten
dollars per year for each and every pool table or billiard table.
(Ord. 25 § 26, 1978)
Every person conducting, managing or carrying on the business
of a bowling alley shall pay a permit fee of fifteen dollars per year,
and in addition thereto, shall pay the sum of ten dollars per year
for each and every alley therein.
(Ord. 25 § 27, 1978)
Every person conducting, carrying on or operating the business
of billposting or sign advertising by means of billboards or advertising
signboards, or advertising by means of posting, hanging or otherwise
affixing or displaying bills, signs or other advertisements in the
city, shall pay a fee of one hundred dollars per year, plus ten dollars
for each additional billboard exceeding two in number, located within
the city; provided, that nothing contained in this section shall be
deemed or construed to apply to owners of real estate, or other agents
in advertising the property for sale or lease by means of billboards
or advertising signboards located upon the property advertised for
sale or lease by such billboards or advertising signboards.
(Ord. 25 § 28, 1978)
A.
Every
person conducting, managing, or carrying on the business of pawnbroker
shall pay the sum of one hundred dollars per year. For the purpose
of this section the term pawnbroker shall be construed to mean and
include every person conducting, managing or carrying on the business
of loaning money, either for him or herself or for any other person,
upon any personal property or personal security or purchasing personal
property and reselling, or agreeing to resell, such articles to the
vendor or other assignees at prices previously agreed upon.
B.
Nothing
contained in this section shall be deemed or construed to apply to
the loaning of money on personal property or personal security by
any bank authorized to do so under the law of the state.
(Ord. 25 § 29, 1978)
A.
Every
person conducting, managing or carrying on the businesses of shooting
galleries or arcades shall pay the sum of one hundred dollars per
year.
B.
For
the purpose of this section, the term "arcade" means one general enclosure
in which is conducted the business of operating or exhibiting any
phonograph, gramaphone, marble and pinball games, talking machine,
kinetoscope, biograph, projectoscope, or any other instrument or machine
of like character, for the use of which a compensation or fee is charged,
and exhibiting, showing, or letting the use of any microscope lung
tester, muscle tester, galvanic battery, weighing machine, or machine
of like character, for a money consideration.
(Ord. 25 § 30, 1978)
A.
Every
person conducting, managing, carrying on or operating a circus or
other similar exhibition shall pay a permit fee of two hundred fifty
dollars per day.
B.
The
permit fee provided in this section shall be in addition to all other
permits due and payable to the city.
(Ord. 25 § 31, 1978)
Every person owning, operating, managing, or controlling any
vending machine, not in conjunction with any business, the property
of which is on the tax rolls of the city, and which is coin-operated
or slug-operated, shall pay a permit fee of twenty-five dollars per
year, plus two dollars for each machine (machine is defined as a single
apparatus receiving a coin and dispensing a product) located in the
city.
(Ord. 25 § 32, 1978)
Every person owning, operating, managing or controlling any
music device, operated by coin or slug, shall pay twenty-five dollars
per year for each such device.
(Ord. 25 § 33, 1978)
A.
Every
person owning, operating, managing or controlling any mechanical play
or amusement machine which is used, or permitted to be used, by the
deposit of a coin in any slot, crevice or other opening, or by the
deposit of any plate, disk or slug therein, which said slug, disk
or plate may be acquired or purchased from any source whatsoever,
shall pay twenty five dollars per year for each such amusement machine.
B.
The
city treasurer shall issue a separate receipt for each such amusement
machine, which shall be attached and maintained thereon for the full
term for which the receipt is issued.
(Ord. 25 § 34, 1978)
Any person conducting the business of apartment rental shall
pay a permit fee of three dollars per unit. "Apartment" means any
multiple housing rental property containing three or more housing
units. The minimum fee under this section is ten dollars.
(Ord. 25 § 35, 1978)
