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The provisions of this chapter shall not require the payment of a license tax by farmers or ranchers to carry on any business, occupation or activity selling edible agricultural or horticultural produce, dairy products, livestock, poultry products, fish, fowl or animals actually produced or raised on their farm, ranch or property, except when such sales are made at any established sales stand or business establishment.
(`78 Code, § 5.02.290.)
(A) Annual. Unless otherwise specifically provided in this chapter, all annual license taxes imposed by the provisions of this chapter shall be due and payable in advance on the first day in that calendar month in which the applicable business was started. Such annual tax payment shall be considered valid and current for the remainder of the calendar month in which said payment is made, plus the additional following 12 consecutive months. Every subsequent annual renewal payment thereafter shall be due and payable prior to the expiration of the preceding twelve-month period for which payment has already been made.
(B) Semi-annual. In the alternative to the foregoing, any person may instead pay said annual license fee on a semi- annual basis by paying one-half the annual fee, plus an additional 25% thereof, for each six month period in which their business is in operation in the city. The semi-annual payment shall be considered valid and current for the remainder of the calendar month in which said payment is made, plus the additional following six consecutive months. Every subsequent semi- annual payment renewal thereafter shall be made prior to the expiration of the preceding six-month semi-annual period for which payment has already been made.
(C) Flat rate. Except as otherwise provided in this chapter, license taxes, other than annual or semi-annual license taxes, imposed by the provisions of this chapter, shall be due and payable in advance as follows:
(1) Annual flat rate taxes are due and payable on the first day in any calendar month in which any applicable business is started. Such annual flat rate tax payment shall be considered valid and current for the remainder of the calendar month in which said payment is made, plus the additional following 12 consecutive months. Every subsequent annual renewal payment thereafter shall be due and payable prior to the expiration of the preceding twelve-month period for which payment has already been made;
(2) Semi-annual flat rate taxes are due and payable on the first day in any calendar month in which any applicable business is started. Such semi-annual flat rate tax payment shall be considered valid and current for the remainder of the calendar month in which said payment is made, plus the additional following six consecutive months. Every subsequent semi- annual renewal payment thereafter shall be due and payable prior to the expiration of the preceding period for which payment has already been made;
(3) Monthly flat rate taxes are due and payable on the first day in which any applicable business is started. Every subsequent renewal thereafter shall be due and payable in advance on the first day of each following consecutive month; provided, however, that any portion of a month shall be deemed a whole month;
(4) Daily flat rate taxes are due and payable in advance of the day in which any applicable business is started, and each subsequent following consecutive day thereafter for as long as the business is in existence; provided, any portion of a day shall be deemed a whole day.
(`78 Code, § 5.02.300.)
Every person who engages in the following business activities at a fixed place of business within the city shall pay a license tax based upon gross receipts at the rates and in the classifications set forth in this section.
(A) Enumerated businesses follow:
(1) Retail sales of goods, wares or merchandise, except grocery stores, automobile dealers and liquor sales;
(2) Personal and repair services, except professionals and contractors, as defined in the California Business and Professions Code;
(3) Recreation and entertainment services;
(4) Rental and leasing of real property and accommodations;
(5) Vending amusement and/or self-service machines subject to the provisions of California Business and Professions Act §§ 16002.2 and 16002.5.
CLASSIFICATION |
CLASSIFICATION | |
$0 to $30,000 | $55 |
$30,000 to $40,000 | $65 |
$40,000 to $50,000 | $77 |
$50,000 to $60,000 | $88 |
$60,000 to 80,000 | $99 |
$80,000 to $100,000 | $110 |
$100,000 to $125,000 | $121 |
$125,000 to $150,000 | $132 |
$150,000 to $175,000 | $143 |
$175,000 to $200,000 | $154 |
$200,000 to $250,000 | $165 |
$250,000 to $300,000 | $176 |
$300,000 to $350,000 | $187 |
$350,000 to $400,000 | $198 |
$400,000 to $450,000 | $209 |
$450,000 to $500,000 | $220 |
$500,000 to $600,000 | $242 |
$600,000 to $700,000 | $264 |
$700,000 to $800,000 | $286 |
$800,000 to $900,000 | $308 |
$900,000 to $1,000,000 | $330 |
$1,000,000 to $1,250,000 | $357 |
$1,250,000 to $1,500,000 | $390.50 |
$1,500,000 to $1,750,000 | $412.50 |
$1,750,000 to $2,000,000 | $440 |
Over $2,000,000=$440, plus .02% of gross receipts exceeding $2,000,000 | |
(B) Enumerated businesses follow:
(1) Grocery stores;
(2) Automobile dealers.
CLASSIFICATION B |
CLASSIFICATION B | |
$0 to $30,000 | $44 |
$30,000 to $40,000 | $52.50 |
$40,000 to $50,000 | $61.60 |
$50,000 to $60,000 | $70.40 |
$60,000 to $80,000 | $79.20 |
$80,000 to $100,000 | $88 |
$100,000 to $125,000 | $96.80 |
$125,000 to $150,000 | $105.60 |
$150,000 to 1 $75,000 | $114.40 |
$175,000 to $200,000 | $123.20 |
$200,000 to $250,000 | $132 |
$250,000 to $300,000 | $140.80 |
$300,000 to $350,000 | $149.60 |
$350,000 to $400,000 | $158.40 |
$400,000 to $450,000 | $167.20 |
$450,000 to $500,000 | $176 |
$500,000 to $600,000 | $193.60 |
$600,000 to $700,000 | $211.20 |
$700,000 to $800,000 | $228.80 |
$800,000 to $900,000 | $246.40 |
$900,000 to $1,000,000 | $264 |
$1,000,000 to $1,250,000 | $286 |
$1,250,00 to $1,500,000 | $312.40 |
$1,500,000 to $1,750,000 | $330 |
$1,750,000 to $2,000,000 | $352 |
$2,000,000 to $2,500,000 | $374 |
$2,500,000 to $3,000,000 | $396 |
$3,000,000 to $3,500,000 | $418.30 |
$3,500,000 to $4,000,000 | $440 |
Over $4,000,000=$440, plus .01% of gross receipts exceeding $4,000,00 | |
(C) Enumerated businesses follow:
(1) Wholesaling or jobbing of goods, wares or merchandise;
(2) Manufacturing, mining or packing or processing of goods;
(3) Telephone companies;
(4) Manufacturing and selling by wholesale goods, wares and merchandise;
(5) Storage, handling and selling by wholesale goods, wares and merchandise;
(6) Handling and selling by wholesale goods, wares and merchandise;
(7) Assembling and selling by wholesale goods, wares and merchandise;
(8) Processing and selling by wholesale goods, wares and merchandise.
CLASSIFICATION C |
CLASSIFICATION C | |
$0 to $30,000 | $33 |
$30,000 to $40,000 | $39.60 |
$40,000 to $50,000 | $46.20 |
$50,000 to $60,000 | $52.80 |
$60,000 to $80,000 | $59.40 |
$80,000 to $100,000 | $66 |
$100,000 to $125,000 | $72.60 |
$125,000 to $150,000 | $79.20 |
$150,000 to $175,000 | $85.80 |
$175,000 to $200,000 | $92.40 |
$200,000 to $250,000 | $99 |
$250,000 to $300,000 | $105.60 |
$300,000 to $350,000 | $112.20 |
$350,000 to $400,000 | $118.80 |
$400,000 to $450,000 | $125.40 |
$450,000 to $500,000 | $132 |
$500,000 to $600,000 | $145.20 |
$600,000 to $700,000 | $158 |
$700,000 to $800,000 | $171.60 |
$800,000 to $900,000 | $184.80 |
$900,000 to $1,000,000 | $198 |
$1,000,000 to $1,250,000 | $214.50 |
$1,250,000 to $1,500,000 | $234.30 |
$1,500,000 to $1,750,000 | $247.50 |
$1,750,000 to $2,000,000 | $264 |
$2,000,000 to $2,500,000 | $280.50 |
$2,500,000 to $3,000,000 | $297 |
$3,000,000 to $3,500,000 | $313.50 |
$3,500,000 to $4,000,000 | $330 |
Over $4,000,000=$330, plus .0075% of gross receipts exceeding $4,000,000. | |
(D) Any reference to whole monetary figures in this section includes any fractional portions thereof.
(`78 Code, § 5.02.310.)
Every person transacting and carrying on any business, as set forth in this section, shall pay a license tax set forth as follows, with the exception of businesses that operate with no fixed place of business, and who engage in business within the city. Those businesses with no fixed place of business, and who engage in business within the city may elect to pay a license tax under Classification A, as provided in § 5.02.310, measured by gross receipts from the business done within the city up to but not exceeding, the state flat rate for inside city businesses as indicated in §§ 5.02.320(A) through 5.02.320(P). The provisions of this division are subject to the terms and provisions of the California Business and Professionals Code § 16000 (a) et seq. and are proportional of the activity actually carried on within the taxing jurisdiction.
(A) Contractors. Contractors and subcontractors, as defined in California Business and Professions Code, Chapter 9, Division 3 (commencing with §§ 7000 et seq.) and the Rules and Regulations of the Contractors’ State License Board as provided in Cal. Administrative Code, Title 16, Chapter 8, shall pay $110 per year or $68.75 semiannually. A general or prime contractor shall furnish the Collector with a written listing of subcontractors who will perform services on his or her proposed work project before the Collector will issue a license to him or her.
(B) Professional. Every person required by the state or federal law to be licensed to perform his or her profession, if not otherwise provided for in this chapter, shall pay a license tax of $110 annually.
(C) Carnival, circus, tent show or similar exhibition. Every person not having a fixed place of business within the city and conducting a carnival, circus, tent show or similar exhibition shall pay a daily license tax of $110.
(D) Loan associations. Every person conducting the business of a building and loan association or savings and loan association within the city shall pay an annual license tax of $220.
(E) Finance company. Every person conducting the business of a finance company shall pay an annual license tax of $137.50.
(F) Auctioneers. Every person conducting the business of auctioneer within the city shall pay a daily license tax of $82.50, subject to the provisions of California Business and Professions Code § 16002.1.
(G) Hospitals. Every person conducting the business of a hospital shall pay an annual license tax of $55, plus $1.10 per bed.
(H) Junk dealers, junk collectors and/or automobile wrecking. Every person conducting the business of junk dealing, junk collecting or automobile wrecking shall pay an annual business license tax of $220 for the first year and $110 for each year of renewal thereafter.
(I) Handbill distributors. Every person not having a fixed place of business within the city and conducting the business of commercial advertising by the distribution of handbills, circulars or other written or printed commercial advertising materials shall pay an annual business license tax of $110.
(J) Peddlers. Every person engaged in the business of peddling, as defined in § 5.34.010, within the city, shall pay an annual license tax in the amount of $110. The person shall not be relieved from the provisions of this section by reason of associating temporarily with any local dealer, trader, merchant or auctioneer, or as apart of, or in the name of, any local dealer, trader, merchant or auctioneer. The payment of such license tax shall not relieve any peddler from obtaining a license as provided in Chapter 5.34.
(K) Real estate broker and salesperson. Every real estate broker operating within the city, whether or not his or her office is located within the city limits, shall pay an annual business license tax in the amount of $55. Each real estate agent, other than the employing broker, operating within the city shall pay an annual business license tax in the amount of $22.
(L) Solicitors. Every person conducting the business of soliciting, as defined in § 5.34.020, within the city shall pay an annual business license tax in the amount of $55 in advance. The payment of such license tax shall not relieve a solicitor from obtaining a license as provided in Chapter 5.34.
(M) Vehicular deliveries and services. Every person not having a fixed place of business within the city, who is not otherwise licensed or classified pursuant to the provisions of this chapter and who delivers goods, wares or merchandise of any kind by vehicle or who provides any service by the use of vehicles in the city shall pay an annual license tax in the amount of $27 per vehicle used within the city; provided, however, any such person may elect to pay a license tax under Classification A, as provided in § 5.02.310, measured by gross receipts from business done within the city. The provisions of this division are subject to the terms and provisions of the State Highway Carriers’ Uniform Business Tax License Act (State Utility Code §§ 4300 et seq.).
(N) Telling of fortunes. Telling of fortunes, forecasting of futures or furnishing any information not otherwise obtainable by the ordinary processes of knowledge by means of any occult or psychic power, faculty or force, clairvoyance, clairaudience, cartomancy, psychology, psychometry, phrenology, spirits, mediumship, seership, prophecy, augury, astrology, palmistry, necromancy, mind reading, telepathy or other craft art, science, cards, talisman, charm, potion, magnetism, magnetized article or substance, Gypsy cunning or foresight, crystal gazing, hypnotism, oriental mysteries or magic of any kind or nature. Every person who carries on, practices or professes to practice and demands or receives a fee for the exercise or exhibition of his or her practice as described in this division, directly or indirectly, either as a gift, donation or otherwise or who gives an exhibition thereof at any place where an admission fee is charged (hypnotism, as used in this subsection, does not include within its terms hypnotism as practiced by a doctor of medicine duly admitted to practice medicine in the state), shall pay $100 annually.
(O) Oil and natural gas production. Every person conducting, managing, carrying on or engaged in the business or activity of producing crude oil, petroleum or other hydrocarbon substances or products and producing natural gas for sale from any well, or any portion of a well, which is located in, passes through or is bottomed under real property within the City of Corona, County of Riverside, State of California, will pay an annual license fee in the manner and to the extent as provided in this division. The fees shall be due and payable as provided in this chapter.
(1) For the calendar year commencing January I, 1969, and for each succeeding calendar year thereafter, every person engaged in the business of producing oil and/or natural gas for sale, or a combination thereof, from any well located in the city shall pay a license tax in an amount equal to one cent per year per well for each barrel of oil produced and/or every 10,000 cubic feet of natural gas produced for sale, or a combination thereof, by each such well in excess of 1,200 barrels and/or 12 million cubic feet, respectively per year. Production during the calendar year 1968, from April 15, 1968, and the preceding calendar year thereafter, shall constitute the measurement of the amount due on the first day of the succeeding calendar year. If, at the end of any licensing year, the amount of tax paid in advance per well exceeds the amount due and owing on the actual oil and/or natural gas, or combination thereof, produced from the well during the calendar year, the difference between the amount paid and the actual amount due and owing shall be credited towards the amount of the tax to be advanced on the well for the succeeding calendar year; provided, however, if any well is abandoned during a calendar year and the amount of tax actually due on the total production of such well to date of abandonment exceeds the tax paid in advance for such well, such excess shall be paid by the licensee within 20 days of the date of abandonment and the production of such well is finally stopped.
(2) (a) Any person subject to the payment of the tax shall, before the tax for each calendar year becomes delinquent, file with the Collector a written statement setting forth the number of wells in operation and the number of barrels of oil produced and/or number of cubic feet of natural gas produced and sold, or combination thereof, from each well during the pertinent one-year period of production upon which the tax advanced is to be calculated, and the person shall pay at such time the amount of the tax computed upon the measure of the tax reported in the statement. The written statement shall be made upon a form prescribed by the Collector and shall include a declaration substantially as follows:
"I declare under penalty of perjury that I am authorized to make this statement, and that to the best of my knowledge and belief it is a true, correct and complete statement made in good faith for the period stated, in compliance with the provisions of the Corona Municipal Code."
(b) Such statements shall not be conclusive against the city as to the information set forth therein, nor shall the filing of such a statement preclude the city from collecting by appropriate action any additional tax that is later determined to be due and payable.
(3) For the purpose of this section, a well is located in the city if the surface location of the well, or the surface
of the well itself, is located in the city, regardless of where the hole of the well may be bottomed and irrespective of the subsurface location of the well and the producing interval thereof.
(4) A barrel of oil consists of 42 U.S. gallons of crude petroleum or hydrocarbon substances corrected for temperature variations in accordance with methods generally approved in the petroleum industry. "Petroleum" or "hydrocarbon substances" means crude oil remaining after the removal therefrom of water or other impurities by preliminary processing in the vicinity of the well site preparatory to the shipment thereof.
(5) If oil produced and/or natural gas produced and sold, or a combination thereof, from two or more wells is commingled without the production of the respective wells being separately measured, each well whose production has been so commingled shall be considered as having produced an equal part of the total.
(6) Every person required to have a license under this section shall keep full, true and accurate records as to the amount of oil and/or natural gas, or combination thereof, produced and shipped or sold by him or her from wells located within the city and shall upon demand of the city’s Collector make such records, together with any shipping documents or sales invoices pertaining to such oil and/or natural gas available for the inspection of the Collector or his or her duly authorized representative at all reasonable times.
(P) Professional corporation. Every professional corporation shall pay a license tax of $110 annually for each employee required by state or federal law to be licensed to perform his or her profession.
(`78 Code, § 5.02.320.) (Ord. 2863 § 1, 2006; Ord. 1651 § 1, 1982.)
Swap meet operators and certified farmers’ market operators and swap meet and certified farmers’ market vendors shall pay either a business license tax based upon gross receipts pursuant to § 5.02.310, or pay such tax based upon a flat rate according to the following schedule.
(A) Swap meet and certified farmers’ market operators. Swap meet and certified farmers’ market operators shall pay either (1) an annual fee of $350 per location at which a swap meet or certified farmers’ market is operated, or (2) based on estimated gross receipts. An operator may elect to pay a license tax under Classification A, as provided in 5.02.310 measured by gross receipts from the business done within the city up to but not exceeding, the flat rate. The swap meet or certified farmers’ market license tax is payable to the city upon issuance of a business license tax certificate. Swap meet and certified farmers’ market operators shall select either a gross receipts or flat rate schedule at the time of issuance of a business license or upon renewal of the same and that selection shall remain effective until the expiration of such business license or renewal.
(B) Swap meet and certified farmers’ market vendors. Swap meet and certified farmers’ market vendors, not in possession of a valid Corona business license tax certificate, shall pay a business license tax of $2 per day, for each concession stall operated in a swap meet or certified farmers’ market. The swap meet operator shall be responsible for the collection of such flat rate tax and payment of the same to the city in accordance with the schedule for reporting identified in § 5.02.327. The certified farmers’ market operator will remit the $2 per day, for each concession stall operated in a certified farmers’ market monthly on a form provided by the city.
(`78 Code, § 5.02.325.) (Ord. 3018 § 3, 2009; Ord. 2222 § 4, 1994.)
(A) Any swap meet operator providing concession stalls at a swap meet for swap meet vendors paying business license taxes on a gross receipts basis pursuant to § 5.02.325(A) shall provide to the city an annual listing of such vendors, on a form provided by the city containing information provided in division (C) of this section, not later than 15 days after expiration or renewal of such swap meet operator’s business license.
(B) Any swap meet operator providing concession stalls at a swap meet for swap meet vendors paying business license taxes on a flat rate basis pursuant to § 5.02.325(B) shall provide to the city a monthly listing of such vendors, on a form as provided by the city containing information provided in division (C) of this section, not later than 15 days after the last day of the month that such business was conducted.
(C) The listing provided by swap meet operators pursuant to § 5.02.325(A) or (B) shall contain the following information:
(1) Names, address and telephone numbers of swap meet vendors;
(2) Swap meet concession stall space numbers assigned to swap meet vendors (if applicable);
(3) California seller permit numbers and Corona business license numbers (if applicable) assigned to swap meet vendors;
(4) Dates of operation of swap meet vendors; and
(5) Amounts collected from swap meet vendors.
(D) Swap meet operators shall not permit any swap meet vendor to offer for sale or trade new or used merchandise, articles or any other items of value until such operator has obtained the information listed in division (C) of this section.
(`78 Code§, 5.02.320.) (Ord. 3018 § 4, 2009; Ord. 2222 § 5, 1994.)
For failure to pay a license tax when due, the Collector shall add a penalty of 25% of such license tax on the sixteenth day of each month after the due date thereof; provided, however, the amount of such penalty to be added shall in no event exceed 100% of the amount of the license tax due. The Collector may, at his or her discretion and for good cause, waive any penalty that would have otherwise accrued.
(`78 Code, § 5.02.330.) (Ord. 2430 § 1, 1999.)
(A) No license or sticker, tag, place or symbol shall be issued to the city for any delinquent license taxes unless such person, with the consent of the Collector, enters into a written agreement with the city, through the Collector, to pay such delinquent taxes, plus 10% simple annual interest upon the unpaid balance, in monthly installments, or more often, for a period not to exceed one year.
(B) In any agreement so entered into, such person shall agree that he or she owes the city delinquent license taxes plus interest thereon and that in the event of his or her failure to make timely payment of any installment the whole amount of the unpaid delinquency plus accrued interest shall become immediately due and payable and any current business license shall be revocable by the Collector upon 30 days notice. In the event legal action is brought by the city to enforce collection of any amount due under the agreement, such person shall be liable to the city for all costs of suit incurred by the city or its assignee, including reasonable attorney’s fees. The execution of such an agreement shall not eliminate the accrual of penalties on unpaid balances at the rate provided in this chapter; provided, however, no penalties shall accrue on account of those delinquencies included in the agreement after the execution of the agreement and the payment of the first installment nor during such time as such person is not in breach of agreement.
(`78 Code, § 5.02.340.)
No refund of an overpayment of taxes imposed by the provisions of this chapter shall be made in whole or in part unless a claim for a refund is filed with the Collector within a period of one year from the expiration date of the license period for which the refund is sought. All such claims for a refund must be submitted on the appropriate forms furnished by the Collector and in the manner prescribed by him or her. Upon the filing of such claim, and when he or she determines that an overpayment has been made, the Collector may refund the amount overpaid.
(`78 Code, § 5.02.350.)
The amount of any license tax and penalty imposed by the provisions of this chapter is a debt to the city. An action for the amount of any delinquent license tax and penalties may be commenced in the name of the city in any court of competent jurisdiction.
(`78 Code, § 5.02.360.)
(A) Persons required to pay a license tax for transacting and carrying on any business pursuant to the provisions of this chapter shall not be relieved from the payment of any license tax for the privilege of doing such business required pursuant to any other laws of the city and shall remain subject to the regulatory provisions of other laws.
(B) The issuance of a license under the provisions of this chapter to a particular licensee does not constitute a consent, direct or indirect, by the city that the licensee may operate such business in violation of any of the provisions of this code, ordinances or resolutions or any law of the state or federal government. Any business to whom a license has been issued under this chapter will continue to be required, after the issuance thereof, to comply with all the laws of the city, including, but not limited to its zoning regulations, building regulations, fire regulations, plumbing regulations, electrical regulations, mechanical code and subdivision regulations.
(`78 Code, § 5.02.370.)
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