(A) There are imposed upon the businesses, trades, professions, callings and occupations, including rental of personal property, specified in this chapter, taxes in the amounts prescribed in this chapter. It is unlawful for any person to transact and carry on any business, trade, profession, calling or occupation, including lease or rental of personal property in the city without first having procured a business tax certificate from the city to do so and paying the tax prescribed by this chapter or without complying with any and all applicable provisions of this chapter.
(B) This section shall not be construed to require any person to obtain a business tax certificate prior to doing business within the city if such requirement is superseded by applicable laws of the United States or of the state. Persons not so required to obtain a business tax certificate prior to doing business within the city nevertheless shall be liable for payment of tax imposed by this chapter unless not required to do so by applicable law.
(C) All businesses located within the city limits, applying for a business license for the first time or change in ownership will be charged a business license review fee and a separate fee for the fire department inspection. The review fee for businesses located inside the city limits will be charged sixty dollars ($60.00), along with the separate fee set by the Kern County fire department for mandated fire safety inspection. All businesses located outside the city limits, applying for a business license for the first time or change in ownership will be charged a forty dollar ($40.00) review fee. The review fee is in the schedule of fees per executive order 1-89.
(D) Local government agencies are required to collect a one dollar ($1.00) fee to be paid to the state of California. Senate bill 1186 imposes, on and after January 1, 2013, and until December 31, 2018, an additional state fee of one dollar ($1.00) on any applicant for a local business license or equivalent instrument or permit, or renewal thereof, for purposes of increasing disability access and compliance with construction related accessibility requirements and developing educational resources for businesses to facilitate compliance with federal and state disability laws. (Ord. 794-12, 11-20-2012)