Every Person, as defined in Section 976.2 shall pay an annual license fee for each such Location as defined in Section 976.2; provided, however, every person who operates a repair garage and grants temporary use of a motor vehicle to a customer without charge, while the motor vehicle belonging to said customer is being repaired or serviced in the repair garage, shall pay an annual license fee. The license fee shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.*
*Editor’s Note:
The following editor’s statement is included pursuant to Business and Tax Regulations Code Sec. 76.1(c):
The fees administered pursuant to Business and Tax Regulations Code Sec. 76.1 are subject to annual review and adjustment to reflect the City’s cost increases or decreases, which may include adjustments based upon the Consumer Price Index that most accurately tracks increases and decreases in the City’s cost for the function, service, or undertaking that the fee will pay for. Each department maintains on its website an up-to-date list of the fees charged subject to adjustment.
The following editor’s statement is included pursuant to Business and Tax Regulations Code Sec. 76.1(c):
The fees administered pursuant to Business and Tax Regulations Code Sec. 76.1 are subject to annual review and adjustment to reflect the City’s cost increases or decreases, which may include adjustments based upon the Consumer Price Index that most accurately tracks increases and decreases in the City’s cost for the function, service, or undertaking that the fee will pay for. Each department maintains on its website an up-to-date list of the fees charged subject to adjustment.