Montebello Municipal Code Ch. 5.08 Business License Taxes

Footnotes:

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Editor's note— Ord. No. 2331, §§ 1—5, adopted June 24, 2009, repealed former §§ 5.08.010—5.08.030, 5.08.050 and 5.08.060, and enacted new §§ 5.08.010—5.08.030, 5.08.050 and 5.08.060 as set out herein. The repealed sections pertained to similar subject matter. See also the Code Comparative Table and Disposition List.

A. The following businesses, occupations and professions shall be required to pay, as and for business license taxes, the amounts hereinafter set forth in this section, pertaining thereto:

1. Advertising vehicle: Fifty-one dollars and thirty-three cents per vehicle, per day;

2. Rental of real property: Residential property, excluding condominiums, having an apartment house (as defined in Chapter 17.08 of this code) located thereon, with three or more dwelling units therein: five hundred fifteen dollars and twenty-two cents per year and one hundred seventy-one dollars and seventy-four cents per year for each additional unit;

3. Auctions: One hundred fifty-two dollars per day unless conducted as an integral part of a business otherwise licensed hereunder;

4. Business by vehicle:

a. Refuse trucks: Six hundred seventy-six dollars and ten cents per year for each vehicle;

b. All others: One hundred forty-seven dollars and seven cents per year per vehicle;

5. Contractors: Seventy-three dollars and four cents per quarter, two hundred ninety-two dollars and sixteen cents per year;

6. Junk dealer, automobile or truck dismantler: Five hundred sixty-eight dollars and fifty-two cents per year;

7. Outdoor advertising signs:

a. Outdoor advertising on signs: Two hundred eighty-four dollars and twenty-six cents per year (plus twenty-two dollars and seventy-one cents per year for each sign in excess of ten);

b. Advertising on benches: Two hundred eighty-four dollars and twenty-six cents per year (plus twenty-two dollars and seventy-one cents per year for each sign in excess of ten) (excluding benches which contain no advertising);

8. Peddler, solicitor, or itinerant vendor: Two hundred eighty-four dollars and twenty-six cents per year;

9. Public dump: One thousand three hundred thirty-eight dollars and thirty-eight cents per month or two percent of the gross receipts derived therefrom, whichever is greater;

10. The activities for which a temporary use permit is required hereunder pursuant to Chapter 12.16 of this code, shall pay the following taxes:

11. Dance permit: Every person who is required to obtain a dance permit for a public dance or cabaret dance pursuant to Chapter 5.32 of this code, shall pay a business license tax as follows:

a. Public dance: One hundred thirty-six dollars and twenty-one cents per day for each day and for each location at which such dance is conducted,

b. Cabaret, per year: Two thousand three hundred forty-four dollars and thirteen cents per year for each location at which such dance is conducted;

12. Pool or billiard rooms or halls: The rate of license fees for billiard rooms or halls and pool rooms shall be forty-three dollars and forty-three cents for each billiard, pool or snooker table per year;

13. Oil well operator: A tax equal to $.3329 per barrel of oil produced from wells owned or operated by such person located within the city;

14. Shoe shine stands: Fifty-one dollars and thirty-three cents per year;

15. Vending machines: Every individual or firm whose business is limited exclusively to renting, leasing or operating coin-operated vending machines dispensing tangible personal property, shall pay a tax based on the entire gross receipts which are directly attributable to the business activities conducted within the city, and no minimum license tax shall be imposed upon any business location, nor shall such license tax be measured by the number of business locations or machines of the taxpayer within the city. The city may demand an audit of any such licensee and require him or her to submit a copy of the state sales and use tax return filed relative to such machines;

16. Child care center (as defined in Chapter 17.08 of this code) nine children and more: Fifty-one dollars and thirty-three cents per year;

17. Mechanical amusement device or amusement game machine: One hundred seventy-two dollars and seventy-three cents per device or machine per year;

18. Fortune telling, as regulated and defined in Chapter 5.44 of this code: Seven hundred eighty-eight dollars and sixty-two cents.

B. Except where otherwise stated, the tax imposed by this section shall be increased or decreased annually as of July 1st of each calendar year, commencing on July 1, 2026, in an amount equal to the increase or decrease from the base index in the then latest available consumer price index, as prepared and released by the U.S. Department of Labor, Bureau of Statistics, for the Los Angeles-Riverside-Orange County area. The last index published for the month of June 2009 shall be deemed to be the base index for the purpose of this section.

(Ord. 2319 § 1, 2008: Ord. 2305 § 1, 2007: Ord. 2293 § 1, 2006: Ord. 2286 § 1, 2005: Ord. 2272 § 1, 2004: Ord. 2257 § 1, 2003: Ord. 2241 § 1, 2002; Ord. 2224 § 1, 2001: prior code § 69200)

(Ord. No. 2331, § 1, 6-24-2009; Ord. No. 2486, § 2, 1-14-2026)

A. Each person engaged in a business, occupation or profession, in addition to the business license taxes imposed by Section 5.08.010, shall pay a business license tax based upon the annual gross receipts of such business, occupation or profession for the preceding calendar year, in accordance with the following schedule, plus eighty cents per one thousand dollars or fractional part thereof over one million dollars of all gross receipts:

B. The taxes imposed by this section shall be increased or decreased annually as of July 1st of each calendar year, commencing on July 1, 2026, in an amount equal to the increase or decrease from the base index in the then latest available consumer price index, as prepared and released by the U.S. Department of Labor, Bureau of Statistics, for the Los Angeles-Riverside-Orange County area. The last index published for the month of June 2009 shall be deemed to be the base index for the purpose of this section.

(Ord. 2319 § 2, 2008: Ord. 2305 § 2, 2007: Ord. 2293 § 2, 2006: Ord. 2286 § 2, 2005: Ord. 2272 § 2, 2004: Ord. 2257 § 2, 2003: Ord. 2241 § 2, 2002; Ord. 2224 § 2, 2001: prior code § 6201)

(Ord. No. 2331, § 2, 6-24-2009; Ord. No. 2486, § 2, 1-14-2026)

Editor's note— Ord. No. 2486, § 2, adopted Jan. 14, 2026, repealed § 5.08.030, which pertained to suspension of a portion of certain business license taxes and derived from Ord. No. 2105 § 1, adopted 1994; Ord. No. 2110 § 1, adopted 1994; Ord. No. 2125 § 1, adopted 1995; Ord. No. 2142 § 1, adopted 1996; Ord. No. 2165 § 1, adopted 1997; Ord. No. 2173A § 1, adopted 1998; Ord. No. 2191 § 1, adopted 1999; Ord. No. 2207 § 1, adopted 2000; Ord. No. 2224 § 3, adopted 2001; Ord. No. 2241 § 3, adopted 2002; Ord. No. 2257 § 3, adopted 2003; Ord. No. 2272 § 3, adopted 2004; Ord. No. 2286 § 3, adopted 2005; Ord. No. 2293 § 3, adopted 2006; Ord. No. 2305 § 3, adopted 2007; Ord. No. 2319 § 3, adopted 2008; Ord. No. 2324 § 1, adopted 2008; Ord. No. 2331 § 3, adopted June 24, 2009.

Editor's note— Ord. No. 2486, § 2, adopted Jan. 14, 2026, repealed § 5.08.050, which pertained to suspension of a portion of certain business license taxes and derived from Ord. No. 2105 § 5, adopted 1994; Ord. No. 2110 § 3, adopted 1994; Ord. No. 2125 § 3, adopted 1995; Ord. No. 2142 § 2, adopted 1996; Ord. No. 2165 § 2, adopted 1997; Ord. No. 2173A § 2, adopted 1998; Ord. No. 2191 § 2, adopted 1999; Ord. No. 2207 § 2, adopted 2000; Ord. No. 2224 § 4, adopted 2001; Ord. No. 2241 § 4, adopted 2002; Ord. No. 2257 § 4, adopted 2003; Ord. No. 2272 § 4, adopted 2004; Ord. No. 2286 § 4, adopted 2005; Ord. No. 2293 § 4, adopted 2006; Ord. No. 2305 § 4, adopted 2007; Ord. No. 2319 § 4, adopted 2008.

Editor's note— Ord. No. 2486, § 2, adopted Jan. 14, 2026, repealed § 5.08.050, which pertained to suspension of a portion of certain business license taxes and derived from Ord. No. 2105 § 7, adopted 1994; Ord. No. 2110 § 4, adopted 1994; Ord. No. 2125 § 4, adopted 1995; Ord. No. 2142 § 3, adopted 1996; Ord. No. 2165 § 3, adopted 1997; Ord. No. 2173A § 3, adopted 1998; Ord. No. 2191 § 3, adopted 1999; Ord. No. 2207 § 3, adopted 2000; Ord. No. 2224 § 5, adopted 2001; Ord. No. 2241 § 5, adopted 2002; Ord. No. 2257 § 5, adopted 2003; Ord. No. 2272 § 5, adopted 2004; Ord. No. 2286 § 5, adopted 2005; Ord. No. 2293 § 5, adopted 2006; Ord. No. 2305 § 5, adopted 2007; Ord. No. 2319 § 5, adopted 2008; Ord. No. 2331 § 5, adopted June 24, 2009.