5.04.525 Fees based on gross receipts
   A.   Professional services. Every person, firm or corporation conducting, managing or carrying on or engaged in any of the businesses hereinafter enumerated in this subsection and not specifically covered elsewhere in this Chapter, shall pay a fee established by resolution of the Mayor and Common Council. The fee provided for in this section shall be paid by every person, firm or corporation conducting, managing or carrying on or engaged in any professional service, business, profession or occupation, which shall include but shall not be limited to the following:
      1.   Architect
      2.   Assayer
      3.   Attorney at Law
      4.   Auditor Accountant
      5.   Bookkeeper
      6.   Chemist
      7.   Chiropodist
      8.   Chiropractor
      9.   Civil, Electrical, Chemical or Mechanical Engineer
      10.   Consultant (one who gives professional advice or services)
      11.   Dentist
      12.   Drafting
      13.   Employment Agency
      14.   Marriage or Family Counselor
      15.   Optician
      16.   Optometrist
      17.   Occultist
      18.   Osteopath or Osteopathist
      19.   Physical Therapist
      20.   Physician
      21.   Real Estate Broker
      22.   Surgeon
      23.   Undertaker, Embalmer or Funeral Director
      24.   Teacher of private dancing school of more than twelve pupils
      25.   Every person carrying on or engaged in the business of treating, caring, administering to or giving treatments to the sick, wounded, or infirm for the purpose of bringing about their recovery, by any method or pursuant to any belief, doctrine or system other than those herein above specifically named, and charging fee or compensation therefor. Nothing contained in this section shall be deemed or be construed as applying to any person engaged in any of the businesses hereinbefore enumerated, solely as an employee of any other person, firm, or corporation conducting, managing or carrying on any such business in the City.
   B.   Retail Merchants (other than food). Every person, firm or corporation conducting, managing or carrying on the business of selling at retail any goods, services, wares or merchandise other than food which are not otherwise specifically covered by other sections of this Chapter, shall pay a fee established by resolution of the Mayor and Common Council.
      "Retail merchants (other than food)" for purposes of this subsection shall include but not be limited to the following businesses:
      1.   Advertising - Bill posting or sign boards
      2.   Alarm Businesses
      3.   Alterations
      4.   Ambulance Service
      5.   Antiques
      6.   Armored Car Service
      7.   Art Studio or Gallery
      8.   Athletic Exhibitions
      9.   Barber and Beauty Supply
      10.   Bicycles
      11.   Boat Sales and Service
      12.   Book Store
      13.   Building Material Sales
      14.   Camper Sales
      15.   Carpet Sales
      16.   Check Cashing
      17.   Cleaning or Dyeing Establishments
      18.   Clothing Stores
      19.   Cold Storage Locker Rentals
      20.   Cosmetic Sales
      21.   Data Processing Services
      22.   Detective Agency
      23.   Dog Grooming
      24.   Drug Store
      25.   Electrical Appliance Sales and Service
      26.   Electrical Sign Enterprises
      27.   Equipment Rental
      28.   Film Processing
      29.   Florists
      30.   Furniture Store
      31.   General Merchandise Sales
      32.   Gift Shop.
      33.   Graphic Arts
      34.   Guard Service
      35.   Hardware Store
      36.   Interior Decorating
      37.   Jewelry Store
      38.   Linen, Uniform Supply Services and Laundries
      39.   Medical Equipment Sales and Service
      40.   Mobile Home Sales
      41.   Music Store
      42.   Nursery (Plants)
      43.   Paint Store
      44.   Pest Control Service
      45.   Pet Store
      46.   Photographers
      47.   Physical Culture and Health Clubs
      48.   Private Post Office Service
      49.   Record Shop
      50.   Recycling Service
      51.   Repair Shops (General)
      52.   Roller Rink
      53.   Seasonal Athletic Events
      54.   Shoe Repair Shop
      55.   Shoe Shining or Polishing Stand
      56.   Shoe Store
      57.   Sporting Goods
      58.   Stock Car Racing
      59.   Swimming Pool Supplies and Equipment
      60.   Tanning Salon
      61.   Trade School
      62.   Travel Agency
      63.   Vehicle Leasing
      64.   Vehicle Repair Shop
      65.   Vehicle Wrecking
      66.   Welding Shop
   C.   Retail Food Merchants. Every person, firm or corporation conducting, managing or carrying on a business consisting principally of selling at retail food for human or animal consumption not otherwise specifically covered by other sections of this Chapter, shall pay a fee established by resolution of the Mayor and Common Council.
      "Retail food merchants" for purposes of this subsection shall include but not be limited to the following:
      1.   Bakery
      2.   Confectioners
      3.   Dairy
      4.   Delicatessen
      5.   Feed Store
      6.   Grocery Store
      7.   Health Food Store
      8.   Meat Market
      9.   Produce Store
      10.   Restaurant
      11.   Retail Liquor
   D.   Wholesale Sales and Telephone Companies. Every person, firm, or corporation conducting, carrying on or managing a business consisting principally of operating a telephone company, selling goods, wares or merchandise at wholesale, other than manufacturing and selling goods at wholesale; selling at wholesale hydro- carbon, lubricating oil or gasoline, and not otherwise specifically covered by other provisions of this Chapter, shall pay a fee established by resolution of the Mayor and Common Council.
   E.   Manufacturers/Wholesalers. Every person, firm or corporation manufacturing and selling any goods, wares, merchandise or services at wholesale, and not otherwise specifically covered by other provisions of this Chapter, shall pay, a fee established by resolution of the Mayor and Common Council. Temporary employment services shall be included within this subsection.
   F.   Commercial, Industrial and Residential Rental or Leasing.
      (1)   Every person, firm or corporation conducting, managing, or carrying on the business of leasing or renting commercial or industrial building(s), land or space(s), where the building(s), land or space(s) are to be utilized for any business purpose including retail sales, offices and suites or other business rentals including mini-storage; or freight forwarding storehouse(s) and warehouse(s); or operating hotel(s), rooming house(s), lodging house(s), boardinghouse(s), apartment house(s), court motel(s), mobile home park(s); or leasing or renting any residential dwelling unit(s) including single family home(s) shall obtain a business registration certificate and pay a fee established by resolution of the Mayor and Common Council.
      (2)   All businesses which conduct, manage or carry on the business of leasing or renting of commercial or industrial building(s), land or space(s) which are to be utilized for any business purpose, are required to furnish a list of tenants or lessees for all such buildings to the City Clerk of the City of San Bernardino.
The list of tenants shall be included with the business registration certificate application or renewal application of the management company.
      (3)   The intent of this Section is to require a business registration certificate for the business of leasing or renting commercial or industrial building(s), for leasing or renting land, for leasing or renting office(s), suite(s) or other business rental(s), and for leasing or renting dwelling unit(s).
      (4)   For the leasing or renting of dwelling unit(s) a separate business registration certificate shall be required for each legal parcel upon which the rental unit(s) are located, unless the ownership of a building is divided as provided in Government Code § 66426 and § 66427 as a condominium, community apartment project or stock cooperative project, and then a separate business registration certificate shall be required for each such division where the owner owns less than four (4) units in one complex. Where the owner owns four (4) or more such units located in the same complex only one business registration certificate shall be required. For the purposes of this Section "complex" shall mean the land divided into condominiums, a community apartment project, or a stock cooperative project with any attendant common area and which is treated together as unified whole.
It shall be presumptive evidence that a single family dwelling is considered rented if the owner fails to claim the home owner's property tax exemption annually applicable according to San Bernardino County Tax Assessor's Records. Whenever an owner fails to claim such exemption for any calendar year, it shall be presumed that the properties were rented and therefore subject to the business registration, unless the owner establishes to the satisfaction of the City Clerk that the premises were not rented, provided however that the owner had not advertised or otherwise held out property as being available for lease or rent during that calendar year.
      (5)   For the leasing or renting of commercial or industrial building(s), for the leasing or renting of land, and for the leasing or renting of office(s), suite(s) or other business rental(s), a separate business registration certificate shall be required for each legal parcel upon which the rental unit(s) are located, or for each building if such building is located on more than one legal parcel. However where the ownership of a building is divided as provided in Government Code § 66426 and § 66427 as a condominium or stock cooperative project then a separate business registration certificate shall be required for each such division where the owner owns less than four (4) units in one complex. Where the owner owns four (4) or more such units located in the same complex only one Business Registration Certificate shall be required. "Complex" shall have the same definition as that in subdivision (4) above.
      (6)   It shall be unlawful for any property owner, landlord, manager, or agent to demand, accept, receive or retain any payment of rent if the unit for which the rent is paid has not applied for and received a Business Registration Certificate under this Section. Any person violating any of the provisions or failing to comply with any of the requirements of this Section shall be guilty of a misdemeanor
   G.   Barbershops, manicurist, shampooing, or hair-dressing parlors. Every person, firm, or corporation conducting, carrying on or managing a business consisting principally of a barbershop, manicurist, shampooing or hairdressing parlor and not otherwise specifically covered by other sections of this Chapter, shall pay a fee established by resolution of the Mayor and Common Council.
   H.   Motor Vehicle Sales - New and Used. Every person, firm, or corporation conducting, carrying on, or managing a business consisting principally of selling new and/or used motor vehicles, whether at retail or wholesale, including the sale of parts and services, and not covered by other provisions of this Chapter, shall pay a fee established by resolution of the Mayor and Common Council.
(Ord. MC-1231, 10-03-06; Ord. MC-935, 4-18-95; Ord. MC-817, 1-07-92; Ord. MC-382, 6-20-84; Ord. MC-302, 9-07-83)