BUSINESS
LICENSE
TAX CODE
SECTION TAX TYPE DESCRIPTION FY 2023-24
$144.25 for the first $10,000.00 or fractional part thereof, plus $0.50 for each additional $1,000 or fractional part thereof
$144.25 for the first $10,000.00 or fractional part thereof, plus $0.40 for each additional $1,000 or fractional part thereof over $1,000,000.00
$144.25 for the first $10,000.00 or fractional part thereof, plus $0.30 for each additional $1,000 or fractional part thereof over $2,000,000.00
$144.25 for the first $10,000.00 or fractional part thereof, plus $0.20 for each additional $1,000 or fractional part thereof over $3,000,000.00
50-411(b) Service - Gross Revenue $144.25 for the first $10,000.00 or fractional part thereof, plus $1.00 for each additional $1,000 or fractional part thereof
50-411(b)(1) Service - Employee $144.25 for six or less employees 50-411(b)(2) Service - Employee $281.25 for seven to fifteen employees 50-411(b)(3) Service - Employee $432.75 for sixteen to thirty employees 50-411(b)(4) Service - Employee $718.50 for thirty-one to sixty employees 50-411(b)(5) Service - Employee $1,132.50 for over sixty employees 50-411(c ) Professional Service - Gross Revenue $144.25 for the first $10,000.00 or fractional part thereof, plus $1.50 for each additional $1,000 or fractional part thereof
50-411( c)(1) Professional Service - Employee $144.25 for six or less employees 50-411(c)(2) Professional Service - Employee $281.25 for seven to fifteen employees 50-411( c)(3) Professional Service - Employee $432.75 for sixteen to thirty employees 50-411( c)(4) Professional Service - Employee $718.50 for thirty-one to sixty employees 50-411( c)(5) Professional Service - Employee $1,132.50 for over sixty employees 50-411(d) Residential Rental $47.50 per rental unit
50-411( e) Commercial Rental $144.25 for the first $10,000.00 or fractional part thereof, plus $1.00 for each additional $1,000 or fractional part thereof
50-411(f) Contractor
$66.25 for every contractor who performs construction work in the city and who is subject to the job fee.
Contractors not subject to the job fee will pay an annual business license tax (based upon their annual gross receipts of the business) in the amount of $144.25 for the first $10,000 or fractional part thereof plus $1.00 for each additional $1,000.00 or fractional part thereof. 50-412(1)
50-412(2) Auction House $1,132.75 per year
50-412(3) Auctioneers $335.50 per year or $67.25 per day 50-412(4) Billard Room $56.00 per year, each table
50-412(5) Billposter $226.25 per year plus $18.50 per year for each panel of two hundred square feet or less 50-412(5a) Billboard $1,491.00 per year plus $29.75 per year per board 50-412(6) Bowling Alley $55.00 per year
50-412(7) Boxing or Wrestling Exhibitions $2,263.25 per day 50-412(8) Circus, Carnivals, or Fairs $1,354.75 per day 50-412.8(a) Circus, Carnivals, or Fairs - shopping center or for recreational or entertaining events $335.75 for seven days, plus $48.25 for each additional day 50-412(9) Concert or similar event $679.25 per day
50-412(10)(a) Coin Actuated Machine: electronic game
machine
$42.50 per machine per year for the first ten machines, plus $23.00 per machine per year for each additional machine
50-412(10)(b) Coin Actuated Machine: machines vending
any goods, wares, or merchandise $291.25 per year for the first twenty machines, plus $6.00 per year for each additional machine 50-412(10)( c) Coin Actuated Machine: U.S. postage stamp machine $67.25 per year, plus $0.75 per year for each additional machine 50-412(10)(d) Coin Actuated Machine: photo machines and phonographs $338.75 per year for the first twenty machines, plus $8.50 per year for each additional machine 50-412(11) Dance Studios $78.00 per quarter
50-412(12) Delivery or Service Trucks $205.00 per year, plus $67.25 for each additional truck 50-412(13) Dry Cleaners, laundries, towel, linen, uniform, and wiping rag supply trucks
$205.00 per year, plus $67.25 for each additional truck. If the truck is used by business licensed under Section 14-24(b) - $40.00 per year, per truck
50-412(14) Junk and Rubbish Collectors $338.75 per year, per truck 50-412(15) Junk Dealers and Auto Dismantlers $273.25 per year 50-412(16)(a) Manufacturing and Processing - Employee $144.25 for six or less employees 50-412(16)(b) Manufacturing and Processing - Employee $281.25 for seven to fifteen employees 50-412(16)( c) Manufacturing and Processing - Employee $432.75 for sixteen to thirty employees 50-412(16)(d) Manufacturing and Processing - Employee $718.50 for thirty-one to sixty employees 50-412(16)( e) Manufacturing and Processing - Employee $1,132.50 for over sixty employees 50-412(16)(A) Massage Parlors $2,714.25 per year
50-412(17) Itinerant Merchant, operating from one
temporary location $226.25 per day
EXHIBIT A
BUSINESS LICENSE TAX SCHEDULE
CITY OF POMONA
50-411(a) Retail - Gross Revenue
Repealed by Ordinance No. 3262
BUSINESS
LICENSE
TAX CODE
SECTION TAX TYPE DESCRIPTION FY 2023-24
50-412(18) Pawnbroker $327.00 per year
50-412(19)(a) Peddler or Solicitor: on foot $34.00 per day or $135.25 per quarter 50-412(19)(b) Peddler or Solicitor: by vehicle $55.75 per day or $296.75 per quarter. Each helper working in connection with a person licensed to peddle by vehicle - $17.75 per day or $67.25 per quarter 50-412(20)(a) Public Dancing $67.25 for one single dance 50-412(20)(b) Public Dancing $92.25 per quarter for one dance per week 50-412(20)( c) Public Dancing $49.75 per quarter for each additional dance per week 50-412(21) Route food merchant $281.50 per year per truck 50-412(22) Secondhand dealer $226.25 per year
50-412(23)
Stock and bond brokers, Real estate and
Personal loan agents, and Savings and loan
associations
$144.25 per year, plus $30.00 per employee
50-412(24) Swap Meet or Trade Fair $909.50 per year, plus $3.00 per day for each rented space 50-412(25)
50-412(26) Filming of TV and Motion Picture $636.75 per each seven-day period, or fraction thereof, up to a total of 14 days. For any days in excess of 14 days, an additional daily charge of $127.75 shall apply 50-412(27)(a)
LA County Fair Concessionaires: Persons
renting commercial spaces or concession
spaces
$277.25 per year per space
50-412(27)(b) LA County Fair Concessionaires: Persons
operating carnival rides $277.25 per year per ride
50-412(27)( c) LA County Fair Concessionaires: Persons operating carnival games $207.00 per year per game
50-412(28)
LA County Fair Association: based upon paid
parking for interim events other than the Los
Angeles County Fair
$0.75 per vehicle
50-414 Farmers Markets, Pedestrian Malls $57.75 annually, plus one dollar per day such market is open and conducting business. Space rental at $3.00 per day
50-555(B)(1)(a) Commercial Cannabis Cultivation $8.50 annually per square foot of canopy space in a facility that uses exclusively artificial lighting 50-555(B)(1)(b) Commercial Cannabis Cultivation $5.00 annually per square foot of canopy space in a facility that uses a combination of natural and supplemental artificial lighting
50-555(B)(1)( c) Commercial Cannabis Cultivation $2.50 annually per square foot of canopy space in a facility that uses no artificial lighting 50-555(B)(1)(d) Commercial Cannabis Cultivation $1.25 annually per square foot of canopy space for any nursery 50-555(B)(2) Commercial Cannabis Testing Laboratory 2.75% of gross receipts 50-555(B)(3)
Commercial Cannabis - Retail(dispensary),
Non-Store Front Retailer(delivery), and
Microbusiness(retail sales)
6.75% of gross receipts
50-555(B)(4) Commercial Cannabis Distribution Business 3.25% of gross receipts 50-555(B)(5)
Commercial Cannabis Manufacturing,
Processing, or Microbusiness, or any other type
of cannabis business not described in Section
50-502(B)(1), (2), (3) or (4)
4.5% of gross receipts
14-249 Ambulance $54.25 per quarter or $217.75 annually per ambulance 66-40A(1) Vehicle for Hire $33.75 quarterly or $134.75 annually, per vehicle capable of seating 1-5 passengers 66-40A(2) Vehicle for Hire $48.75 quarterly or $195.00 annually, per vehicle capable of seating 6-7 passengers 66-40A(3) Vehicle for Hire $54.75 quarterly or $220.25 annually, per vehicle capable of seating 8-15 passengers 66-40A(4) Vehicle for Hire $69.50 quarterly or $265.25 annually, per vehicle capable of seating over 15 passengers Approved by Resolution No. 2023-72 on May 15, 2023
Reserved