Agenda packet — Mayor and City Council, September 3, 2025 (part 2 of 8)

Quimby Act, see Cal. Gov't Code, § 66477
§ 3.27.140 DEVELOPMENT FEE CREDITS;
PREPAYMENT.
(A) The owner of a parcel of property otherwise
required to pay a fee under this chapter shall receive
a credit for the corresponding development fee when
that owner constructs or donates a facility, or a portion thereof, identified in the Master Facility Plan,
regardless of how it may be financed, that serves the
owner’s parcel or parcels. The development fee credit
shall offset, on a proportionate basis without interest, the corresponding development fee to be paid pursuant
to this chapter. The facility must be built in
compliance with all applicable laws governing the
construction of public improvements.
(B) The amount of the development fee credit
shall equal the city’s most recent estimated cost of
constructing and/or furnishing the facility, or the
portion of the facility actually completed or purchased, by contract or utilizing city forces.
(C) The owner of a parcel of property may be
further entitled to a development fee credit where the
city determines, on a case-by-case basis, that the
construction of the facility, or a portion thereof, will be necessary to provide basic services to the entire city even though it does not directly serve the owner’s
project or is of greater capacity than that required to serve the owner’s project adequately.
(D) The amount of the development fee credit
shall be determined after inspection and acceptance of
the facility at the time of payment of the corresponding facilities fee.
(E) If an owner pays the facilities fee assessed
under this chapter and later elects, after city approval, to accelerate the development by constructing or

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Development Impact Fees 41
purchasing facilities for the project, the owner may
apply for and receive a refund, up to the amount of the facilities fee, for such facilities after those facilities are certified by the City Engineer as complying with the
appropriate Master Facility Plan, city ordinances and
applicable law.
(F) To the extent that an owner is granted a
development fee credit, such owner shall not be
entitled to a future reimbursement for such facility
except as provided in § 3.27.150.
(G) A development fee credit is an obligation of
the city that runs with the land and inures to the
benefit of each successor in interest of the original
landowner until full credit has been received.
(H) A developer shall also be entitled to a credit
if the city and developer have executed an agreement
or there is a preexisting ordinance which specifically
exempts the developer from the payment of one or
more of the fees enacted under this chapter. The
availability of the credit and its amount shall be
determined by the city on a case-by-case basis based
on the provisions of the applicable agreement.
(I) A developer or any public agency may
prepay all or any portion of one or more fees under
this chapter through the use of funds, revenues or
grants that are derived from sources other than those
of the city or revenues generated from the fees
collected under this chapter. The Mayor and
Common
City Council are authorized to enter
agreements with developers or public agencies to
accept any prepayments of one or more of the fees
under this chapter based upon findings and
determinations to be made by the Mayor and
Common
City Council to acknowledge said prepayment
and to approve any agreement with any developer or
public agency to evidence such prepayment.
§ 3.27.150 REIMBURSEMENT.
(A) The owner of a parcel of property otherwise
required to pay a facilities fee under this chapter will be entitled to enter into a reimbursement agreement to
reimburse from subsequently collected development
fees the direct and verifiable costs of installing or
furnishing public improvements, or portions thereof,
identified in the appropriate Master Facility Plan
where all of the following conditions are satisfied:
(1) The owner has constructed a public
improvement, or portion thereof, that is identified in
the appropriate Master Facility Plan;
(2) The city required that the public
improvement be constructed to contain supplemental
size, capacity, number or length for the benefit of
property not within the owner’s project;
(3) The city approved, prior to construction
or furnishing, the proposed budget for the project and
finds any change to that budget fair and reasonable;
(4) The public improvement, or portion
thereof, has been dedicated to the public; and
(5) The public improvement, or portion
thereof, has been built in compliance with all
applicable laws governing the construction of public
works.
(B) The city shall not reimburse the owner for
costs related to financing any public facility.
(C) An owner shall only be entitled to
reimbursement to the extent that any public facility
project benefits property not within the owner’s
project. Thus, an owner may receive a development
fee credit, as provided in § 3.27.140, for the portion
of a public facility that serves the owner’s project and reimbursement for the oversized or extra-capacity or
extended portion of a public facility that benefits
subsequently developed property.
(D) In no event shall an owner receive a
development fee credit and/or reimbursement in excess
of the city’s most recent estimated cost of constructing the facility, or the portion of the facility actually
completed, by contract or by utilizing city forces.
(E) Any reimbursement agreement entered into
under this section shall require the city, for a period of

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San Bernardino - Revenue and Finance42
up to 15 years, to reimburse the owner from the
proceeds of the facilities fees collected from new
projects that directly benefit from the facilities
financed by the facilities fee or fees and which are the subject of the reimbursement agreement.

Reimbursement shall only be made from fees collected
to fund improvements which are of the same type as
the improvement constructed by the owner, and from
no other source. The terms of the reimbursement shall
be set forth in the reimbursement agreement.
§ 3.27.170 DEFERRALS.
(A) The Mayor and Common
City Council are
empowered to grant deferral of any fee imposed by
this chapter upon the recommendation of the Director
of Development Services, except the regional
circulation systems fee established in § 3.27.060. Such deferral may only be granted after notice and hearing
if, in the opinion of the Mayor and Common
City
Council, properly supported by specific findings,
deferral would allow a better or fairer financing
arrangement to be developed and imposed. Findings
must be based on written and other evidence submitted
by the property owner, substantiating the owner’s
contention that the fee should be deferred.
(B) Findings must include facts supporting
deferral, including, without limitation, findings that in the case of deferral:
(1) Other properties to be benefitted by any
fee will not be burdened by the review and delay in fee imposition;
(2) Alternative financing methods involving
more than one owner have been proposed for review;
or
(3) Delay will result in a more fair funding
arrangement.
§ 3.27.180 APPLICATION TO
SUBSEQUENTLY ANNEXED LAND.

As areas not presently situated within the city
boundaries seek to annex to the city, the Mayor and
Common
City Council shall determine the benefit to
such land areas of the public facilities and
infrastructure funded by this chapter. The Mayor and
Common
City Council shall impose development fees,
in whole or in part, as established by this chapter,
upon such annexed areas to the extent necessary to
assure that such areas pay their fair share of the actual costs of all necessary public facilities and
infrastructure benefitting their projects, unless the
Mayor and Common
City Council determines that such
an imposition would cause inequities or that a better or fairer financing arrangement can and should be
developed and imposed.
(Ord. MC-1222, passed 4-6-2006)

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CHAPTER 3.28: SPECIAL PUBLIC HEALTH FUND
Section

3.28.010 Created and established

3.28.020 Receipt and expenditure of funds
§ 3.28.010 CREATED AND ESTABLISHED.

There is created and established a fund to be
called the Special Public Health Fund, and all funds
received under and by virtue of the Cal. Health and
Safety Code, Division 1, Part 2, Chapter 8 (Chapter
1562, Statutes of 1947-AB 2223)101, Part 3, Chapter
3 and § 1327, Title 17, “Public Health” of Cal.

Administrative Code of Regulations , and all
expenditures therefrom shall only be made in
accordance with said act.
(Ord. 1825, passed 4-27-1948)
§ 3.28.020 RECEIPT AND EXPENDITURE OF
FUNDS.

To comply with the provisions of § 1327, Title
17, “Public Health” of Cal. Administrative
Code of
Regulations, all funds received and expended under
and by virtue of said act since May 1, 1948 shall be
placed in and expended from the Special Public Health
Fund.
(Ord. 1825, passed 4-27-1948)
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CHAPTER 3.32: PUBLIC PARK DEVELOPMENT AND RECREATION FUND Section

3.32.010 Created and established

3.32.020 Transfer of money
§ 3.32.010 CREATED AND ESTABLISHED.

There is created and established a fund to be
called the Public Park Development and Recreation
Fund. All expenditures from said fund shall be for the
extension and development of the public park system
of the city and for the construction and reconstruction of facilities for public recreation; the construction of recreation buildings with equipment, apparatus and
furniture therefor; and including, for the foregoing,
the acquisition of any land, property, easements,
rights-of-way, equipment, apparatus and other
property necessary therefor.
(Ord. 2374, passed 7-24-1961; Ord. 2743, passed
5-17-1966)
§ 3.32.020 TRANSFER OF MONEY.

Each and every year the Mayor and Common
City
Council shall fix and establish for the General Fund at least $0.04 tax per $100 assessed valuation and the
amount derived from said tax shall be transferred
during the same fiscal year from the General Fund to
the Public Park Development and Recreation Fund.
(Ord. 2374, passed 7-24-1961; Ord. 2743, passed
5-17-1966)
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CHAPTER 3.36: CEMETERY FUND
Section

3.36.010 Endowment Care Fund and
Capital Improvement Fund
created

3.36.020 Cemetery Fund established

3.36.030 Duty of City Treasurer
Cross-reference:

For provisions on the city cemetery, see
Chapter 2.44.
§ 3.36.010 ENDOWMENT CARE FUND AND
CAPITAL IMPROVEMENT FUND CREATED.
(A) There are created the Cemetery Endowment
Care Fund and the Cemetery Capital Improvement
Fund. All sums of money received from the sale of
interment lots or plots, or from cemetery endowment
care contracts, shall be deposited in the Cemetery
Endowment Care Fund; provided that the sum of $35
received from the sale of, or an endowment care
contract for, any such lot or plot shall be deposited in the Cemetery Capital Improvement Fund. Money in
the Cemetery Capital Improvement Fund shall be
expended only for cemetery capital improvements
recommended by the Cemetery Commission and
approved by the Mayor and Common
City Council.
(B) Earnings from the Cemetery Endowment
Care Fund shall be deposited and used exclusively for
the care of the lots, exclusive of any driveways or
pathways for which endowment care has been
contracted.
(Ord. 858, passed 4-11-1922; Ord. 3641, passed
5-25-1977)
§ 3.36.020 CEMETERY FUND ESTABLISHED.

There is established a Cemetery Fund. All sums
of money received by the Commission otherwise than
as provided for in § 3.36.010 shall be paid into this
fund, and out of this fund shall be paid all costs and
expenses of maintaining the Pioneer Cemetery.
(Ord. 858, passed 4-11-1922)
§ 3.36.030 DUTY OF CITY TREASURER.

All of the funds enumerated in this chapter shall
be kept by the City Treasurer, and any and all
payments made therefrom shall be made upon the
order of the Mayor and Common
City Council or the
City Treasurer when so authorized. Said funds shall be
kept on deposit in accordance with the laws pertaining
to the depositing of other city public funds, and the
Mayor and Common
City Council or the City
Treasurer may invest and reinvest said funds or such
portion as they shall deem advisable in such
investments as are approved under the laws pertaining
to the investment of sinking or surplus funds of the
city, including, but not limited to, investments in
United States savings bonds.
(Ord. 858, passed 4-11-1922; Ord. 2508, passed
7-2-1963)
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CHAPTER 3.38: PLANNED LOCAL DRAINAGE FACILITIES FUND
Section

3.38.010 Need for facilities

3.38.020 Adoption of drainage plan

3.38.030 Fund established

3.38.040 Drainage fee

3.38.050 Disposition of certain funds

3.38.060 Reserved
§ 3.38.010 NEED FOR FACILITIES.

The need for additional drainage facilities
throughout the city has been clearly demonstrated in
Comprehensive Storm Drain Plan, Nos. 3, 4, 6 and 7,
prepared for Zones 2 and 3 of the County Flood
Control District, copies of which are on file in the
office of the City Clerk.
(Ord. MC-126, passed 1-7-1982)
§ 3.38.020 ADOPTION OF DRAINAGE PLAN.

The entire city is designated to be single local
drainage area, and Comprehensive Storm Drain Plan,
Nos. 3, 4, 6 and 7 of the County Flood Control
District are adopted as the Drainage Plan for the city. (Ord. MC-126, passed 1-7-1982)
§ 3.38.030 FUND ESTABLISHED.

The Planned Local Drainage Facilities Fund is
established. The Planned Local Drainage Facilities
Fund is deemed to be the fund provided for in § 66483
of the State Subdivision Map Act , being Cal. Gov’t
Code, §§ 66410 et seq . Monies in said fund shall be
expended solely for the design and construction of
local drainage facilities within the city.
(Ord. MC-126, passed 1-7-1982)
§ 3.38.040 DRAINAGE FEE.
(A) There is imposed a drainage fee on all land
development within the city. The amount and payment
schedule for said fee shall be established by resolution of the Common
City Council. All drainage fees
collected shall be deposited in the Planned Local
Drainage Facilities Fund.
(B) Notwithstanding the above, no drainage fee
shall be charged for houses being relocated from one
site to another site within the city as a result of moving the house from a disaster area where the resolution of
the Mayor and Common
City Council declaring the
disaster area specifically references this section of the code.
(C) The fee prescribed in division (A) above
shall not be charged for the construction of any
buildings which replace structures on a site previously developed, except to the extent that the fee for the use established by the new construction exceeds the fee
charged for the use of the structures being replaced.
(D) For the construction of new single-family
homes, the fees imposed by this section may be
deferred at the request of the owner of the property
until the release of utilities is issued or 18 months
from the issuance of the building permit, whichever is
less. The owner of the property must personally
guarantee payment of the fees, sign documents
authorizing the city to place a lien on the property in the amount of the fees, agree to place the payment of
the fees in any escrow for the sale of the property,
authorize the city to demand payment in any such
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San Bernardino - Revenue and Finance52
escrow and pay an administrative fee set by resolution
of the Mayor and CommonCity Council. The amount
of the fees due shall be the amount in effect at the time of collection of the fees. In no event shall utilities be released until the fees are paid, except that electrical service may be released at the discretion of the
Building Official where necessary for security or
maintenance purposes.
(Ord. MC-126, passed 1-7-1982; Ord. MC-155,
passed 4-20-1982; Ord. MC-433, passed 2-5-1985;
Ord. MC-1044, passed 4-7-1999; Ord. MC-1045,
passed 4-20-1999)
§ 3.38.050 DISPOSITION OF CERTAIN
FUNDS.

All monies in the Planned Local Drainage
Facilities Fund not immediately required for
construction purposes shall be invested in a manner
provided by law in the state and all interest paid for
such investment shall accrue to said fund.
(Ord. MC-126, passed 1-7-1982)
§ 3.38.060 RESERVED.
[Reserved]
(Repealed by Ord. MC-452, passed 4-15-1985)

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CHAPTER 3.40: PROPERTY TAXES
Section

3.40.010 Election to use provisions of state
statute

3.40.020 Request of statement from
County Auditor
Cross-reference:

For Charter provisions on the system for
assessment, levy and collection of taxes, see
City Charter, § 41.

Statutory reference:

For provisions pertaining to alternative methods
of property tax assessments and the like, see
Cal. Gov’t Code, §§ 43093 et seq.
§ 3.40.010 ELECTION TO USE PROVISIONS
OF STATE STATUTE.

The city elects to avail itself of those provisions
of the Cal. Gov’t Code, Title 4, Division 4, Chapter
1, Article 2, §§ 43090 et seq., said provisions setting forth the alternative method for the levy and collection of city property taxes wherein and whereby the same
are levied and collected by the county; and, until
further order, the assessment of taxable property
within the city, and the levy and collection of taxes for revenue to carry on the various departments of the city and to pay the bonded and other indebtedness, shall be
assessed, levied and collected as provided in said code and the City Charter.
(Ord. 3904, passed 1-24-1980)
§ 3.40.020 REQUEST OF STATEMENT FROM
COUNTY AUDITOR.

The County Auditor is requested, pursuant to Cal.

Gov’t Code, § 43090, to transmit to the legislative
body of the city a written statement showing the total
value of all property within the city, including the
“Old City” as the city was originally constituted, and
all property subsequently annexed thereto, as described in an ordinance of the city concerning annexation
Districts Nos. 1 to 318, inclusive.
(Ord. 3904, passed 1-24-1980)
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CHAPTER 3.44: SERVICE USERS TAX
Section

3.44.010 Definitions

3.44.020 Constitutional exemptions

3.44.025 Public schools exemption

3.44.030 Reserved

3.44.040 Reserved

3.44.050 Electricity users tax

3.44.060 Gas users tax

3.44.065 Application of city users tax

3.44.070 Delinquent taxes - penalties

3.44.080 Liability of service user - debt of
service provider

3.44.090 Duty to collect - procedures

3.44.100 Additional powers and duties of
the Director of Finance and
Management Services

3.44.110 Assessment - administrative
remedy

3.44.120 Records

3.44.130 Overpayment, extra payment -
refunds

3.44.131 Utility users tax rebate program

3.44.135 Refunds by service provided

3.44.140 Refunds - low income residents
of mobile-home parks with
master meters

3.44.144 Exemption for household service
users - low income

3.44.150 Violation - penalty

3.44.160 Setting aside increase

3.44.170 Review of tax upon service
charge increase
§ 3.44.010 DEFINITIONS.

For the purpose of this chapter, the following
definitions shall apply unless the context clearly
indicates or requires a different meaning.

MONTH. A calendar month.

PERSON. Includes, but is not limited to, any
domestic or foreign corporation, firm, association,
syndicate, joint stock company, partnerships of any
kind, joint venture, club, Massachusetts business or
common law trust, society and individuals.

SERVICE USER. A person required to pay a tax
imposed under the provisions of this chapter.
(Ord. 2931, passed 8-13-1968; Ord. MC-837, passed
6-3-1992; Ord. MC-899, passed 3-22-1994)
§ 3.44.020 CONSTITUTIONAL EXEMPTIONS.

Nothing in this chapter shall be construed as
imposing a tax upon any person when imposition of
such tax upon that person would be in violation of the
U.S. Constitution or that of the state.
(Ord. 2931, passed 8-13-1968)
§ 3.44.025 PUBLIC SCHOOLS EXEMPTION.

Due to the status of the San Bernardino Unified
School District as an agency established by the City
Charter and due to the strong public policy in favor of encouraging and assisting the provision of public
education, public schools are exempted from the
imposition of the service users tax.
(Ord. MC 814, passed 12-3-1991)
§ 3.44.030 RESERVED.
[Reserved]
(Repealed by Ord. MC-1275, passed 7-22-2008)
§ 3.44.040 RESERVED.
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San Bernardino - Revenue and Finance56
[Reserved]
(Repealed by Ord. MC-1275, passed 7-22-2008)
§ 3.44.050 ELECTRICITY USERS TAX.
(A) A tax is imposed upon every person in the
city using electrical energy in the city. The tax
imposed by this section shall be at the rate of 7.75%
of the charges made for such energy and shall be paid
by the person paying for such energy.
(B) As used in this section, the term USING
ELECTRICAL ENERGY shall not be construed to
mean the storage of such energy by a person in a
battery owned or possessed by him or her for use in an
automobile or other machinery or device apart from
the premises upon which the energy was received;
provided, however, that the term shall include the
receiving of such energy for the purpose of using it in the charging of batteries; nor shall the term include the mere receiving of such energy by an electric public
utility or governmental agency at a point within the
city for resale; or the use of such energy in a
production or distribution of water by a public utility or governmental agency; or the use of such energy
utility or a governmental agency; or the use of such
energy for the production and distribution of water for lawn and landscape irrigation of cemeteries.
(C) The tax imposed in this section shall be
collected from the service user by the person supplying such energy. The amount of tax collected in one month
shall be remitted to the Director of Finance and
Management Services on or before the twentieth day
of the following month.
(Ord. 2931, passed 8-13-1968; Ord. 3510, passed
6-27-1975; Ord. 3796, passed 1-9-1979; Ord.

MC-297, passed 8-4-1983; Ord. MC-820, passed
2-19-1992; Ord. MC-939, passed 6-6-1995; Ord.

MC-1173, passed 5-5-2004; Ord. MC-1230, passed
9-6-2006; Ord. MC-1263, passed 2-11-2008; Ord.

MC-1625, passed 2-21-2024)
§ 3.44.060 GAS USERS TAX.
(A) A tax is imposed upon every person in the
city using gas which is delivered through mains or
pipes. The tax imposed by this section shall be at the
rate of 7.75% of the charges made for such gas and
shall be paid by the person paying for such gas.
(B) There shall be excluded from the base on
which the tax imposed in this section is computed
charges made for gas which is to be resold and
delivered through mains or pipes; charges made for
gas sold for use in the generation of electrical energy or for the production of water by a public utility or
governmental agency; and charges made by a gas
public utility for gas used and consumed in the conduct of the business of gas public utilities.
(C) The tax imposed in this section shall be
collected from the service user by the person selling
the gas. The amount collected in one month shall be
remitted to the Director of Finance and Management
Services on or before the twentieth day of the
following month.
(Ord. 2931, passed 8-13-1968; Ord. 3510, passed
6-27-1975; Ord. 3796, passed 1-9-1979; Ord.

MC-297, passed 8-4-1983; Ord. MC-820, passed
2-19-1992; Ord. MC-939, passed 6-6-1995; Ord.

MC-1173, passed 5-5-2004; Ord. MC-1230, passed
9-6-2006; Ord. MC-1263, passed 2-11-2008; Ord.

MC-1625, passed 2-21-2024)
§ 3.44.065 APPLICATION OF CITY USERS
TAX.

The 7.75% users tax imposed on
telecommunication services pursuant to Chapter 3.46,
on electrical service pursuant to § 3.44.050, and on
gas service pursuant to § 3.44.060 shall be imposed
only upon charges made for consumer services. The

7.75% users tax shall not be levied upon any state or
federal tax, fee or surcharge which is separate from
the users service charges. This section is intended to
clarify existing law; it does not propose any change in the method of calculation of the utility users tax.
(Ord. MC-556, passed 11-4-1986; Ord. MC-820,
passed 2-19-1992; Ord. MC-939, passed 6-6-1995;
Ord. MC-1173, passed 5-5-2004; Ord. MC-1230,
passed 9-6-2006; Ord. MC-1275, passed 7-22-2008)
§ 3.44.070 DELINQUENT TAXES -

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Service Users Tax 57
PENALTIES.
(A) Taxes collected from a service user which
are not remitted to the Director of Finance and
Management Services on or before the due dates
provided in this chapter are delinquent.
(B) Penaltie s for delinquency in remittance of
any tax collected or any deficiency determination shall attach and be paid by the person required to collect
and remit at the rate of 15% of the total tax collected or imposed in this chapter.
(C) The Director of Finance and Management
Services shall have power to impose additional
penalties upon persons required to collect and remit
taxes under the provisions of this chapter for fraud or negligence in reporting or remitting at the rate of 15% of the amount of the tax collected or as recomputed by
the Director of Finance and Management Services.
(D) Every penalty imposed under the provisions
of this section shall become a part of the tax required to be remitted.
(Ord. 2931, passed 8-13-1968; Ord. 3796, passed
1-9-1979; Ord. MC-1625, passed 2-21-2024)
§ 3.44.080 LIABILITY OF SERVICE USER -
DEBT OF SERVICE PROVIDER.
(A) Every service user is liable for the taxes
imposed by this chapter, and that liability is not
extinguished until the tax has been paid to the city,
except that proof of payment of the tax to the person
providing the service is sufficient to relieve the service user from further liability for the tax to which the
receipt refers.
(B) Each service provider shall bill for utility
users taxes accrued at the rate established in this code, coincident with the provider’s own bill for service
provided, all persons, except those specifically
exempted from such tax. Any tax collected by the
provider from the service user, together with any
amount uncollected due to the failure or neglect of the service provider to bill for or attempt to collect the
tax, shall constitute a debt owed by the service
provider to the city. If the service user fails or refuses to pay any such tax, the provider shall not be liable for any billed but uncollected tax. Each service provider
shall provide to the City Director of Finance and
Management Services, at least annually, a list of the
names, addresses and amount of tax billed but unpaid,
together with such data as may be required by the
Director of Finance and Management Services to
enable him or her to pursue the matter through court
or otherwise. Any amount collected as tax from a
service user which has not been remitted to the
Director of Finance and Management Services is a
debt owed to the city by the person or entity required
to collect and remit the tax, unless such amount has
been refunded or credited to the service user.
(C) Any person owing money to the city under
the provisions of this chapter shall be liable in an
action brought in the name of the city for the recovery of the debt, together with costs, interest and penalties. (Ord. 2931, passed 8-13-1968; Ord. 3796, passed
1-9-1979; Ord. MC-337, passed 1-25-1984; Ord.

MC-1625, passed 2-21-2024)
§ 3.44.090 DUTY TO COLLECT -
PROCEDURES.

The duty to collect and remit the taxes imposed
by this chapter shall be performed as follows.
(A) The tax shall be collected insofar as
practicable at the same time as and along with the
charges made in accordance with the regular billing
practice. If the amount paid by a service user is less
than the full amount of the charge and tax which has
accrued for the billing period, a proportionate share of both the charge and the tax shall be deemed to have
been paid.
(B) The duty to collect tax from a service user
shall commence with the beginning of the first regular
billing period applicable to that person which starts on or after the operative date of the ordinance codified in this chapter. Where a person receives more than one
billing, one or more being for different periods than
another, the duty to collect shall arise separately for each billing period.
(Ord. 2931, passed 8-13-1968)

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§ 3.44.100 ADDITIONAL POWERS AND

DUTIES OF THE DIRECTOR OF FINANCE
AND MANAGEMENT SERVICES.

The Director of Finance and Management
Services shall have the power and duty and is directed
to enforce each and all of the provisions of this
chapter.
(Ord. 2931, passed 8-13-1968; Ord. 3796, passed
1-9-1979; Ord. MC-1625, passed 2-21-2024)
§ 3.44.110 ASSESSMENT - ADMINISTRATIVE
REMEDY.
(A) The Director of Finance and Management
Services may make an assessment for taxes not paid or
remitted by a person required to pay or remit. The
Director of Finance and Management Services shall
prepare a notice of the assessment which shall refer
briefly to the amount of the taxes and penalties
imposed and the time and place when such assessment
shall be submitted to the Mayor and Common
City
Council for confirmation or modification. The City
Clerk shall mail a copy of such notice to the person
selling the service and to the service user at least ten days prior to the date of the hearing and shall post
such notice for at least five continuous days prior to
the date of the hearing on the chamber door of the
Mayor and Common
City Council. Any interested
party having any objections may appear and be heard
at the hearing; provided his or her objection is filed in writing with the City Clerk prior to the time set for the hearing. At the time fixed for considering the
assessment, the Mayor and Common
City Council shall
hear the same, together with any objection filed as
aforesaid and thereupon may confirm or modify the
assessment by motion.
(B) Whenever the Director of Finance and
Management Services determines that a service user
has deliberately withheld the amount of the tax owed
by him or her from the amounts remitted to a person
required to collect the tax, or that a service user has failed to pay the amount of the tax to such person for
a period of two or more billing periods, or whenever
the Director of Finance and Management Services
deems it in the best interest of the city, he or she may relieve such person of the obligation to collect taxes
due under this chapter from certain named service
users for specified billing periods. The Director of
Finance and Management Services shall notify the
service user that he or she has assumed responsibility
to collect the taxes due for the stated periods and
demand payment of such taxes. The notice shall be
served on the service user by handing it to him or her
personally or by deposit of the notice in the United
States mail, postage prepaid thereon, addressed to the
service user at the address to which billing was made
by the person required to collect the tax; or, should the service user have changed his or her address, to his or her last known address. If a service user fails to remit the tax to the Director of Finance and Management
Services within 15 days from the date of the service of the notice upon him or her, which shall be the date of
mailing if service is not accomplished in person, a
penalty of 25% of the amount of the tax set forth in
the notice shall be imposed but not less than $5. The
penalty shall become part of the tax herein required to be paid.
(Ord. 2931, passed 8-13-1968; Ord. 3796, passed
1-9-1979; Ord. MC-1625, passed 2-21-2024)
§ 3.44.120 RECORDS.

It shall be the duty of every person required to
collect and remit to the city any tax imposed by this
chapter to keep and preserve, for a period of three
years, all records as may be necessary to determine the amount of such tax as he or she may have been liable
for the collection of and remittance to the Director of Finance and Management Services, which records the
Director of Finance and Management Services shall
have the right to inspect at all reasonable times.
(Ord. 2931, passed 8-13-1968; Ord. 3796, passed
1-9-1979; Ord. MC-1625, passed 2-21-2024)
§ 3.44.130 OVERPAYMENT, EXTRA
PAYMENT - REFUNDS.
(A) Whenever the amount of any tax has been
overpaid or paid more than once or has been
erroneously or illegally coll ected or received by the
Director of Finance and Management Services under
this chapter, it may be refunded as provided in this
section.

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Service Users Tax 59
(B) A person required to collect and remit taxes
imposed under this chapter may claim a refund or take
as credit against taxes collected and remitted the
amount overpaid, paid more than once or erroneously
or illegally collected or received when it is established in a manner prescribed by the Director of Finance and
Management Services that the service user from whom
the tax has been collected did not owe the tax;
provided, however, that neither a refund nor a credit
shall be allowed unless the amount of the tax so
collected has either been refunded to the service user
or credited to charges subsequently payable by the
service user to the person required to collect and
remit.
(C) No refund shall be paid under the provisions
of this section unless the claimant has submitted a
written claim to the Director of Finance and
Management Services within one year of the
overpayment of erroneous or illegal collection of said
tax. Such claim must clearly establish claimant’s right to the refund by written records showing entitlement
thereto. The submission of a written claim, which is
acted upon by the City Council, shall be a prerequisite to a suit thereon. (See Cal. Gov’t Code, § 935.) The
Mayor and Common
City Council shall act upon the
refund claim within the time period set forth in Cal.

Gov’t Code, § 912.4; the claim shall be deemed to
have been rejected on the last day of the period within which the Mayor and Common
City Council was
required to act upon the claim as provided in Cal.

Gov’t Code, § 912.4. It is the intent of the Mayor and
Common
City Council that the requirement of this
division (C) to file a written claim within one year of the overpayment of erroneous or illegal collection of
said tax be given retroactive effect to all claims that arose under this Chapter 3.44 at any time period to the effective date of the ordinance incorporated in this
chapter; provided, however, that any claims which
arose prior to the commencement of the one-year
claims period of this division (C), and which are not
otherwise barred by a then applicable statute of
limitations or claims procedure, must be filed with the Director of Finance and Management Services as
provided in this division (C) within 90 days following
the effective date of the ordinance incorporated in this chapter.
(Ord. 2931, passed 8-13-1968; Ord. 3796, passed
1-9-1979; Ord. MC-899, passed 3-22-1994; Ord.

MC-1625, passed 2-21-2024)
§ 3.44.131 UTILITY USERS TAX REBATE
PROGRAM.
(A) Notwithstanding any other provision of this
chapter, in order to attract new businesses that provide significant numbers of higher-wage jobs, the following
utility users tax rebate program is established.
(1) Any new business that creates, after
January 1, 2000, between five to 49 new, permanent,
full-time jobs within the city (50% of such new jobs
shall pay at least $25,000 per year in wages and/or
commissions, except that the dollar requirement for
said jobs shall not apply to manufacturing and
distribution businesses) shall be eligible for a rebate on the amount of utility users tax, paid by such business
on electrical, gas, video and telephone communication
services, imposed by this chapter according to the
following schedule:
(a) First year: 75% rebate;
(b) Second year: 50% rebate;
(c) Third year: 25% rebate; and
(d) Fourth and subsequent years: no
rebate.
(2) Any new business that creates, after
January 1, 2000, 50 or more new, permanent,
full-time jobs within the city (50% of such new jobs
shall pay at least $25,000 per year in wages and/or
commissions, except that the dollar requirement for
said jobs shall not apply to manufacturing and
distribution businesses) shall be eligible for a rebate on the amount of utility users tax, paid by such business
on electrical, gas, video and telephone communication
services, imposed by this chapter according to the
following schedule:
(a) First year: 80% rebate;
(b) Second year: 60% rebate;

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San Bernardino - Revenue and Finance60
(c) Third year: 40% rebate; and
(d) Fourth and subsequent years: no
rebate.
(3) Any new business not included under
divisions (A)(1) or (A)(2) above, which provides, after January 1, 2000, at least a 25% increase in assessed
valuation of the business’ real property over the
previous tax year as shown by the County Tax
Assessor’s records, or which generates at least
$40,000 in sales tax revenues per year remitted to the
city, shall be eligible for a rebate on the amount of
utility users tax, paid by such business on electrical, gas, video and telephone communication services,
imposed by this chapter according to the following
schedule:
(a) First year: 75% rebate;
(b) Second year: 50% rebate;
(c) Third year: 25% rebate; and
(d) Fourth and subsequent years: no
rebate.
(4) A new business qualified under
divisions (A)(1) or (A)(2) above shall also be eligible for an additional rebate of 1% on the amount of utility users tax paid, for each city resident that is hired to fill the new, permanent, full-time jobs created within the
city. Eligibility for any such additional rebates shall be established by determining the residency of the new
employees at the end of each year of rebate eligibility.

This determination shall be verified by the Economic
Development Agency with such supporting
documentation as may be required by the Economic
Development Agency. In no case shall the total rebate
paid to any claimant exceed the total amount of utility users tax paid on the period claimed, nor rebates be
paid for any term other than the schedule established
in divisions (A)(1) or (A)(2) above.
(5) To claim a rebate under this section, the
claimant shall submit a completed verified claim form
to the Economic Development Agency with such
supporting documentation as may be required by the
Economic Development Agency to determine
claimant’s eligibility and to establish the amount of
utility users tax paid by claimant on the period
claimed, and the commencement date of the “first
year,” as that term is used herein. A claim for a rebate shall be submitted annually to the Economic
Development Agency not later than three months after
the close of the year for which such refund is sought.

1. The business expands by
completing a permitted expansion at its current
location, resulting in an increase of at least 25% of the current construction valuation of the existing building; or

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Service Users Tax 61

2. The business relocates within
the city, and the relocation is to a facility with at least 25% more square feet than the previous location.
(b) Category B: Job Criteria: the
business creates and maintains at least five new,
permanent, full-time jobs (50% of such new jobs shall
pay at least $25,000 per year in wages and/or
commissions, except that the dollar requirement for
said jobs shall not apply to manufacturing and
distribution businesses) in addition to the jobs already existing at the current location(s) within the city, and sustains that job increase over the previous 12 month
period prior to the application for the rebate.
(c) Category C: Sales Tax Criteria: the
business generates at least $10,000 more in sales or
use tax revenues to the city than was generated in the
previous 12-month period prior to application for the
rebate.
(d) If qualified under this section, the
business shall be eligible for a rebate on the amount of paid utility users tax paid by such business on
electrical, gas, video and telephone communication
services, imposed by this chapter according to the
following schedule:

1. First year: 75% rebate;

2. Second year: 50% rebate;

3. Third year: 25% rebate; and

4. Fourth and subsequent years:
no rebate.
(e) In no case shall any qualified
business receive a rebate that exceeds the amount of
additional sales or use tax revenues received by the
city during the previous 12-month period prior to
application for the rebate. Additionally, if the business is receiving assistance from the Economic
Development Agency under an owner participation
agreement (“OPA”) or disposition and development
agreement (“DDA”), and the combined annual value
of Agency assistance provided together with proposed
utility tax rebate exceeds the amount of additional
annual sales tax revenue to the city, then the business shall not be eligible for the rebate.
(2) Any business currently operating in the
city, and not qualified under division (B)(1) above or
division (B)(3) below, shall be eligible for a utility
users tax rebate if it creates, after January 1, 2000 and maintains at least 50 new, permanent, full-time jobs
(50% of such new jobs shall pay at least $25,000 per
year in wages and/or commissions, except that the
dollar requirement for said jobs shall not apply to
manufacturing and distribution businesses) in addition
to the jobs already existing at the current location(s) within the city, and sustains that job increase over the previous 12-month period prior to application for the
rebate. If qualified, the business shall be eligible for a rebate of utility users tax paid on the following scale:
(a) First year: 75% rebate;
(b) Second year: 50% rebate;
(c) Third year: 25% rebate; and
(d) Fourth and subsequent years: no
rebate.
(3) Any business currently operating in the
city shall be eligible for a utility users tax rebate if, after January 1, 2000, it adds a new additional location within the city, and continues to operate the previously existing location or locations within the city for the
previous 12-month period prior to application for the
rebate. For purposes of this program, the additional
location shall be considered “new business” and shall
be eligible for rebates in accordance with the program
already established for new businesses (division (A)
above).
(4) Any business currently operating in the
city and qualified under divisions (B)(1) or (B)(2)

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San Bernardino - Revenue and Finance62
above shall also be eligible for an additional rebate of 1% on the amount of utility users tax paid for each
city resident that is hired to fill the new, permanent
full-time jobs created within the city that meet the
wage criteria. Eligibility for any such additional
rebates shall be established by determining the
residency of the new employees at the end of each
year of rebate eligibility. This determination shall be verified by the Economic Development Agency with
such supporting documentation as may be required by
the Economic Development Agency. In no case shall
the total rebate paid to any claimant exceed the total
amount of utility users tax paid for the period claimed, nor shall rebates be paid for any term other than the
schedule established by this section.
(5) To claim a rebate under this section, the
claimant shall submit a completed verified claim form
to the Economic Development Agency with such
supporting documentation as may be required by the
Economic Development Agency to determine
claimant’s eligibility and to establish the amount of
utility users tax paid by claimant on the period
claimed, and the commencement date of the “first
year,” as that term is used herein. A claim for a rebate shall be submitted annually to the Economic
Development Agency not later than three months after
the close of the year for which such refund is sought.

The verified claim must be signed by an authorized
officer of the claimant. The rebate shall be paid at the recommendation of the Economic Development
Agency and subject to approval of the Department of
Finance and Management Services.
(6) No rebates shall be paid if the subject
business is no longer in operation in the city.
(7) FIRST YEAR, as used in this section,
shall mean, for an existing business, the 12-month
period immediately proceeding following the date the
claim for rebate is filed.
(Ord. MC-1065, passed 3-7-2000; Ord. MC-1078,
passed 8-8-2000; Ord. MC-1117, passed 3-5-2002;
Ord. MC-1625, passed 2-21-2024)
§ 3.44.135 REFUNDS BY SERVICE
PROVIDED.
(A) Notwithstanding any other provision of this
chapter, whenever a service supplier, pursuant to an
order of the State Public Utilities Commission or a
court of competent jurisdiction, makes a refund to
service users of charges for past utility services, the taxes paid pursuant to this chapter on the amount of
such refund charges shall also be refunded to service
users, and the service supplier shall be entitled to
claim a credit for such refunded taxes against the
amount of tax which is due upon the next monthly
returns. In the event this chapter is repealed prior to the time that the service supplier has received credit
for such refunded taxes, then the city shall pay the
amount of refunded taxes due.
(B) Prior to making any refund pursuant to
division (A) above, the service supplier shall provide, in the time and manner prescribed by the City
Administrator, a copy of the order of the State Public
Utilities Commission (or judgment of a court of
competent jurisdiction) mandating the refund and any
other relevant material or information.
(Ord. MC-510, passed 4-22-1986)
§ 3.44.140 REFUNDS - LOW INCOME

RESIDENTS OF MOBILE-HOME PARKS
WITH MASTER METERS.
(A) A refund of all taxes due and paid under the
provisions of this chapter for utility services rendered on and after January 1, 1984 to residents of
mobile-home parks whose utility services were
charged through a master meter shall be made
whenever all of the following occur:
(1) The annual gross income of the
household in which one person lives is less than an
amount set by the Mayor and Common
City Council by
resolution;

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Service Users Tax 63
(2) The annual gross income of the
household in which a married couple or family lives is
less than an amount set by the Mayor and
Common
City Council by resolution;
(3) The claimant makes application and files
a verified claim in writing with the Director of
Finance and Management Services at City Hall for
such refund upon a claim form provided by said
Director; and/or
(4) The claim is approved by said Director
as being in conformance with this division (A). Only
one member of each household may file a claim and
only one claim may be filed for each individual
household.
(B) The claimant shall be the person in whose
name the bills for utilities service were rendered.

INCOME OF THE HOUSEHOLD means an income
of the claimant’s household from all members living in
such household who are related to the claimant as a
spouse or as defined in the Cal. Revenue and Taxation
Code, §§ 17056 and 17057.
(C) GROSS INCOME means the sum of adjusted
gross income as used for purposes of the State
Personal Income Tax Law, together with the net
income from all sources of all kinds, including, but not limited to, alimony, support money, cash public
assistance and relief, pensions, annuities, social
security, interest on securities (including tax free
interest on governmental securities), realized capital
gains, workers’ compensation (not including medical
benefits), unemployment insurance income, insurance
benefits of all kinds (other than medical) and gifts,
except that income shall not include Medicare benefits, MediCal benefits, gifts of food and gifts between
members of the household, the receipt of surplus food
or other relief in kind supplied by a governmental
agency.
(D) The claim for such refund for the preceding
12-month period may be made at any time during the
year, and must be accompanied by proof that the
utility taxes have been paid by the claimant or some
member of the household.
(E) No refund shall be made to any person for
taxes levied on a utility account for which any utility tax is due and outstanding for the period for which
refund is claimed or for any prior period. No refund
shall be made for any tax which was paid with public
assistance or relief funds which included an allowance
to pay the tax.
(F) Nothing in this section shall be construed to
require that any utility company has any obligation to
make or furnish, for the purpose of the refund
provisions hereof, proof of utility taxes due or utility taxes paid.
(Ord. 2931, passed 8-13-1968; Ord. 3505, passed
6-17-1975; Ord. 3861, passed 9-12-1979; Ord.

MC-297, passed 8-4-1983; Ord. MC-330, passed
12-20-1983; Ord. MC-515, passed 4-22-1986; Ord.

MC-712, passed 3-19-1990; Ord. MC-1625, passed
2-21-2024)
§ 3.44.144 EXEMPTION FOR HOUSEHOLD
SERVICE USERS - LOW INCOME.
(A) Effective January 1, 1984, the tax imposed
by this chapter shall not apply to any individual who
uses telephone, electric, gas or cable television
services in or upon any premises occupied by such
individual provided that the following conditions are
satisfied:
(1) The annual gross income of the
household in which one person lives is less than an
amount set by the Mayor and Common
City Council by
resolution;
(2) The annual gross income of the
household in which a married couple or family lives is
less than an amount set by the Mayor and
Common
City Council by resolution; and/or

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San Bernardino - Revenue and Finance64
(3) The conditions of § 3.44.140(A)(3),
(A)(4), (B), (C) and (F) are satisfied, with the word
“claimant” therein referring to the individual applying for exemption.
(B) Any person claiming exemption pursuant to
this section may file a claim for such exemption at any time in order to qualify for an exemption for the
subsequent 12-month period, or until a current
exemption is scheduled to expire.
(1) Between October 31, 1985 and the
effective date of this division (B), applications for
renewal of exemptions may be made to the Director of
Finance and Management Services, without prejudice,
by persons whose exemptions were scheduled to expire
on December 31, 1985. Exemptions granted under this
provision shall not be retroactive.
(2) An application for exemption or renewal
shall be made upon forms supplied by the Director of
Finance and Management Services and shall declare
facts under penalty of perjury which qualify the
applicant for the exemption.
(C) The Director of Finance and Management
Services, or his or her designee, shall review all
applications for exemption or renewal, certify as
exempt those applicants who qualify and notify all
service suppliers affected that such exemptions have
been approved, stating the name of the exempt
applicant, the account number shown on the utility
bill, the address to which exempt service is being
supplied and any other information necessary for the
service supplier to remove the exempt service user
from its tax billing procedure. Upon receipt of notice
from the Director of Finance and Management
Services, the service supplier shall not be required to collect any further tax imposed by this chapter from
such exempt service user until further notice from the
Director of Finance and Management Services. Prior
to the expiration date of each exemption, the Director
of Finance and Management Services shall send
notice, by ordinary mail, reminding the holder of the
expiration date. At the same time, the Director of
Finance and Management Services may also send a
renewal application which may be returned by
ordinary mail. These reminders shall be sent within
such reasonable time as to allow processing of the
renewal with no lapse in the exemption status.
(D) Each exemption shall expire 12 months after
the date it was issued, or December 31, 1986,
whichever date is later. The Director of Finance and
Management Services shall notify each service
supplier to resume collection of utility taxes on the
accounts of those service users who have not applied
for renewal of their exempt status or whose
applications for renewal have been denied. Upon
receipt of the written notification, these service
suppliers shall resume such collection on those
accounts affected commencing with the first billing
period beginning after the exemption expires.

Notwithstanding any of the provisions of this section,
any service supplier who determines, during any
calendar year, by any means readily available to it,
that a non-exempt service user is receiving services
through a meter or connection exempt by virtue of an
exemption issued to a previous user of the same meter
or connection, the service supplier shall forthwith
resume the collection of taxes imposed by this chapter
upon the non-exempt service user.
(E) Any individual who has been exempted from
the tax shall notify the Director of Finance and
Management Services within ten days of any change of
address or any other change in fact or circumstance
which might disqualify that individual from receiving
the exemption. If it is determined by the Director of
Finance and Management Services that the individual
is no longer qualified, the Director of Finance and
Management Services shall give notice to the service
supplier who shall resume collection of the tax
imposed by this chapter commencing with the next
billing period. If the user is entitled to exemption at a new address, the Director of Finance and Management
Services shall notify affected service suppliers of that fact.

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Service Users Tax 65
(F) It shall be a misdemeanor for any person to
knowingly receive the benefits of the exemptions
provided by this section when the basis for the
exemption either does not exist or ceases to exist. The Director of Finance and Management Services may,
from time to time, or at any time, demand evidence of
continued eligibility of a service user for exemption
under the provisions of this section. Such evidence
may include, without limit, copies of business records, letters or statements from the Social Security
Administration; copies of income tax returns; and
other evidence concerning the service user or members
of his or her household which may tend to prove or
disprove eligibility. Failure to provide sufficient
evidence to establish eligibility when requested by the Director of Finance and Management Services shall be
grounds for denial or discontinuance of the service
users’ exemption, but evidence voluntarily provided to
the Director of Finance and Management Services may
only be used as grounds for termination of the
exemption and not as evidence of violation of the
provisions of this section. If the Director of Finance
and Management Services determines that an
application for exemption is faulty or untruthful, the
application shall be denied in writing and the applicant may file an amended application or appeal the decision
of the Director of Finance and Management Services
to the City Administrator, whose decision shall be
final.
(G) No individual shall be exempt from the tax
imposed by this chapter except in accordance with this
section. The provisions of this section shall not apply retroactively, and no refund shall be made for any
taxes paid prior to the issuance and effective date of an exemption granted by the Director of Finance and
Management Services, nor shall any refund be made
for any taxes collected during any period in which an
exemption from the Director of Finance and
Management Services was not in effect or had lapsed
by failure to apply for renewal.
(Ord. MC-297, passed 8-4-1983; Ord. MC-515,
passed 4-22-1986; Ord. MC-712, passed 3-19-1990;
Ord. MC-1625, passed 2-21-2024)
§ 3.44.150 VIOLATION - PENALTY.

Any person violating any provision of this chapter
is guilty of an infraction, which, upon conviction
thereof, is punishable in accordance with the
provisions of § 1.12.010.
(Ord. 2931, passed 8-13-1968; Ord. MC-460, passed
5-15-1985)
§ 3.44.160 SETTING ASIDE INCREASE.

In the event the beginning undesignated fund
balance for the city’s General Fund in the 1984 to
1985 preliminary or final budget as in effect on July 1, 1984 is more than 5% of the proposed expenditures
and obligations of the General Fund for that budget, as determined by a written declaration filed by the
Director of Finance and Management Services with the
City Clerk, the tax imposed in this chapter shall be
reduced to 6% for all services effective upon the first billings after July 1, 1984.
(Ord. MC-297, passed 8-4-1983; Ord. MC-1625,
passed 2-21-2024)
§ 3.44.170 REVIEW OF TAX UPON SERVICE
CHARGE INCREASE.

Whenever the charge for any service upon which
a tax is imposed by this chapter is increased, the
Mayor and Common
City Council shall review the
increased charge and determine whether or not the
service users tax shall be modified.
(Ord. MC-331, passed 1-10-1984)

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San Bernardino - Revenue and Finance66

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CHAPTER 3.46: SERVICE USERS TAX REDUCTION AND MODERNIZATION ACT Section

3.46.010 Short title

3.46.020 Definitions

3.46.030 Constitutional, statutory and
other exemptions

3.46.040 Communication users tax

3.46.050 Bundling taxable items with
non-taxable items

3.46.060 Substantial nexus/minimum
contacts

3.46.070 Duty to collect - procedures

3.46.080 Collection penalties - service
suppliers

3.46.090 Actions to collect

3.46.100 Deficiency determination and
assessment - tax application
errors

3.46.110 Administrative remedy -
non-paying service users

3.46.120 Additional powers and duties of
the Tax Administrator

3.46.130 Records

3.46.140 Refunds

3.46.150 Appeals

3.46.160 No injunction/writ of mandate

3.46.170 Notice of changes to ordinance

3.46.180 Future amendment to cited statute

3.46.190 Independent audit of tax
collection, exemption, remittance
and expenditure

3.46.200 No increase in tax percentage or
change in methodology without
voter approval

3.46.210 Remedies cumulative

3.46.220 Interaction with prior tax

3.46.230 Violation - penalty
§ 3.46.010 SHORT TITLE.

This chapter shall be known as the “Service Users
Tax Reduction and Modernization Act” of the city.
§ 3.46.020 DEFINITIONS.

For the purpose of this chapter, the following
definitions shall apply unless the context clearly
indicates or requires a different meaning.

ANCILLARY TELE COMMUNICATION
SERVICES. Services that are associated with or
incidental to the provision, use or enjoyment of
telecommunications services, including, but not
limited to, the following services.
(1) CONFERENCE BRIDGING
SERVICE. An ancillary service that links two or more
participants of an audio or video conference call and
may include the provision of a telephone number.

CONFERENCE BRIDGING SERVICE does not
include the telecommunications services used to reach
the conference bridge.
(2) DETAILED TELECOMMUN-
ICATIONS BILLING SERVICE. An ancillary service
of separately stating information pertaining to
individual calls on a customer’s billing statement.
(3) DIRECTORY ASSISTANCE. An
ancillary service of providing telephone number
information and/or address information.
(4) VERTICAL SERVICE. An ancillary
service that is offered in connection with one or more
telecommunications services, which offers advanced
calling features that allow customers to identify callers and to manage multiple calls and call connections,
including conference bridging services.
(5) VOICE MAIL SERVICE. An ancillary
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San Bernardino - Revenue and Finance68
service that enables the customer to store, send or
receive recorded messages. VOICE MAIL SERVICE
does not include any vertical services that the customer may be required to have in order to utilize the VOICE
MAIL SERVICE.

ANCILLARY VIDEO SERVICES. Services that
are associated with or incidental to the provision or
delivery of video services, including, but not limited
to, electronic program guide services, search functions or other interactive services or communications that
are associated with or incidental to the provision, use or enjoyment of video programming.

BILLING ADDRESS. The mailing address of the
service user where the service supplier submits
invoices or bills for payment by the customer.

CITY. The City of San Bernardino.

COMMUNICATION SERVICES.
“Telecommunication services,” “ancillary
telecommunication services,” “video services” and
“ancillary video services.”

MOBILE TELECOMMUNICATIONS
SERVICE. Has the same meaning and usage as set
forth in the Mobile Telecommunications Sourcing Act
(4 U.S.C. § 124) and the regulations thereunder, as
the same exists or may be amended from time to time.

MONTH. A calendar month.

PAGING SERVICE. A “telecommunications
service” that provides transmission of coded radio
signals for the purpose of activating specific pagers;
such transmissions may include messages and/or
sounds.

PERSON. Without limitation, any natural
individual, firm, trust, common law trust, estate,
partnership of any kind, association, syndicate, club,
joint stock company, joint venture, limited liability
company, corporation (including foreign, domestic and
non-profit), municipal di strict or municipal
corporation, cooperative, receiver, trustee, guardian or other representative appointed by order of any court.

PLACE OF PRIMARY USE. The street address
representative of where the customer’s use of the
communications service primarily occurs, which must
be the residential street address or the primary
business street address of the customer.

POST-PAID TELECOMMUNICATION
SERVICE. The telecommunication service obtained
by making a payment on a communication-
by-communication basis either through the use of a
credit card or payment mechanism such as a bank
card, travel card, credit card or debit card, or by
charge made to a service number which is not
associated with the origination or termination of the
telecommunication service.

PREPAID TELECOMMUNICATION
SERVICE. The right to access telecommunication
services, which must be paid for in advance and which
enables the origination of communications using an
access number or authorization code, whether
manually or electronically dialed, and that is sold in
predetermined units or dollars of which the number
declines with use in a known amount.

PRIVATE TELECOMMUNICATION
SERVICE. A telecommunication service that entitles
the customer to exclusive or priority use of a
communications channel or group of channels between
or among termination points, regardless of the manner
in which such channel or channels are connected, and
includes switching capacity, extension lines, stations
and any other associated services that are provided in
connection with the use of such channel or channels.

A COMMUNICATIONS CHANNEL is a physical or
virtual path of communications over which signals are
transmitted between or among customer channel
termination points (i.e., the location where the
customer either inputs or receives the
communications).

SERVICE ADDRESS.
(1) Either:
(a) The location of the service user’s
communication equipment from which the
communication originates or terminates, regardless of
where the communication is billed or paid; or

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Service Users Tax Reduction and Modernization Act 69
(b) If the location in division (1) of this
definition is unknown (e.g., mobile
telecommunications service or VoIP service), the
SERVICE ADDRESS means the location of the
service user’s place of primary use.
(2) For prepaid telecommunication service,
SERVICE ADDRESS means the location associated
with the service number.

SERVICE SUPPLIER. Any entity or person,
including the city, that provides communication
service to a user of such service within the city.

SERVICE USER. A person required to pay a tax
imposed under the provisions of this chapter.

SERVICE USERS TAX. The tax imposed by this
chapter.

STATE. The State of California.

STREAMLINED SALES AND USE TAX
AGREEMENT. The multi-state agreement commonly
known and referred to as the streamlined sales and use
tax agreement, and as it is amended from time to time.

TAX ADMINISTRATOR. The Director of
Finance and Management Services of the City of San
Bernardino, or his or her designee.

TELECOMMUNICATIONS SERVICES. The
transmission, conveyance or routing of voice, data,
audio, video or any other information or signals to a
point, or between or among points, whatever the
technology used. The term TELECOMM-
UNICATIONS SERVICES includes such
transmission, conveyance or routing in which
computer processing applications are used to act on the form, code or protocol of the content for purposes of
transmission, conveyance or routing without regard to
whether such services are referred to as voice over
internet protocol (“VoIP”) services or are classified by the Federal Communications Commission as enhanced
or value added, and includes video and/or data
services that is functionally integrated with
TELECOMMUNICATION SERVICES .

TELECOMMUNICATIONS SERVICES include, but
are not limited to, the following services, regardless of the manner or basis on which such services are
calculated or billed: ancillary telecommunication
services; mobile telecommunications service; prepaid
telecommunication service (to the extent that it is
practicable for the service supplier to collect the
correct tax imposed under this chapter from the service supplier); post-paid telecommunication service; private telecommunication service; paging service; 800
service (or any other toll-free numbers designated by
the Federal Communications Commission); and 900
service (or any other similar numbers designated by
the Federal Communications Commission for services
whereby subscribers who call in to pre-recorded or
live service).

VIDEO PROGRAMMING. Those programming
services commonly provided to subscribers by a
“video service supplier,” including, but not limited to, basic services, premium services, audio services,
video games, pay-per-view services, video on demand,
origination programming or any other similar services,
regardless of the content of such VIDEO
PROGRAMMING, or the technology used to deliver
such services, and regardless of the manner or basis on which such services are calculated or billed.

VIDEO SERVICES. Any and all services related
to the providing, storing or delivering of “video
programming” (including origination programming
and programming using Internet Protocol, e.g., IP-TV
and IP-Video) using one or more channels by a “video
service supplier,” regardless of the technology used to deliver, store or provide such services, and regardless of the manner or basis on which such services are
calculated or billed, and includes data services,
“telecommunication services” or interactive
communication services that are functionally integrated with VIDEO SERVICES.

VIDEO SERVICE SUPPLIER. Any person,
company or service which provides or sells one or
more channels of video programming, or provides or
sells the capability to receive one or more channels of video programming, including any communications
that are ancillary, necessary or common to the
provision, use or enjoyment of the video
programming, to or from a business or residential
address in the city, where some fee is paid, whether
directly or included in dues or rental charges for that

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San Bernardino - Revenue and Finance70
service, whether or not public rights-of-way are
utilized in the delivery of the video programming or
communications. A VIDEO SERVICE SUPPLIER
includes, but is not limited to, multi-channel video
programming distributors (as defined in 47 U.S.C.
§ 522(13)); open video systems (“OVS”) suppliers;
and suppliers of cable television; master antenna
television; satellite master antenna television;
multi-channel multi-point distribution services
(“MMDS”); video services using internet protocol
(e.g., IP-TV and IP-Video, which provide, among
other things, broadcasting and video on demand);
direct broadcast satellite to the extent federal law
permits taxation of its video services, now or in the
future; and other suppliers of video programming or
communications (including two-way communications),
whatever their technology.

VoIP (VOICE OVER INTERNET PROTOCOL).

The digital process of making and receiving real-time
voice transmissions over any Internet Protocol
network.
800 SERVICE. A “telecommunications service”
that allows a caller to dial a toll-free number without incurring a charge for the call. The service is typically marketed under the name “800,” “855,” “866,”
“877” and “888” toll-free calling, and any subsequent
numbers designated by the Federal Communications
Commission.
900 SERVICE. An inbound toll
“telecommunications service” purchased by a
subscriber that allows th e subscriber’s customers to
call in to the subscriber’s prerecorded announcement
or live service. 900 SERVICE does not include the
charge for: collection services provided by the seller
of the “telecommunications services” to the
subscriber, or service or product sold by the
subscriber to the subscriber’s customer. The service is typically marketed under the name 900 SERVICE, and
any subsequent numbers designated by the Federal
Communications Commission.
(Ord. MC-1625, passed 2-21-2024)
§ 3.46.030 CONSTITUTIONAL, STATUTORY
AND OTHER EXEMPTIONS.
(A) Nothing in this chapter shall be construed as
imposing a tax upon any person or service when the
imposition of such tax upon such person or service
would be in violation of a federal or state statute, the U.S. Constitution or the California Constitution.
(B) Due to the status of the San Bernardino City
Unified School District as an agency established by the City Charter and due to the strong public policy in
favor of encouraging and assisting the provision of
public education, public schools are exempted from
the imposition of the communications users tax.
(C) Any service user that is exempt from the tax
imposed by this chapter pursuant to division (A) above
shall file an application with the Tax Administrator for an exemption; provided, however, this requirement
shall not apply to a service user that is a state or
federal agency or subdivision with a commonly
recognized name for such service. Said application
shall be made upon a form approved by the Tax
Administrator and shall state those facts, declared
under penalty of perjury, which qualify the applicant
for an exemption, and shall include the names of all
communication service suppliers serving that service
user. If deemed exempt by the Tax Administrator,
such service user shall give the Tax Administrator
timely written notice of any change in utility service
suppliers so that the Tax Administrator can properly
notify the new communication service supplier of the
service users tax exempt status. A service user that
fails to comply with this section shall not be entitled to a refund of such taxes collected and remitted to the
Tax Administrator from such service user as a result
of such non-compliance. Upon request of the Tax
Administrator, a service supplier or its billing agent
shall provide a list of the names and addresses of those customers which, according to its billing records, are
deemed exempt from the communication users tax.

The decision of the Tax Administrator may be
appealed by filing an application with the Tax
Administrator and appeal to the City Manager. The
City Manager shall give notice of and conduct an
informed hearing and shall render a decision in
writing. Such hearing is a prerequisite to a suit herein. (D) The exemption and rebate provisions of
§§ 3.44.140 and 3.44.144 shall apply to this chapter.

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Service Users Tax Reduction and Modernization Act 71
§ 3.46.040 COMMUNICATION USERS TAX.
(A) There is imposed a tax upon every person in
the city using communication services. The maximum
tax imposed by this section shall be at the rate of

7.75% of the charges made for such services and shall
be collected from the service user by the
communication services supplier or its billing agent.

There is a rebuttable presumption that communication
services, which are billed to a billing or service
address in the city, are used, in whole or in part,
within the boundaries of the city, and such services are subject to taxation under this chapter. If the billing
address of the service user is different from the service address, the service address of the service user shall be used for purposes of imposing the tax. As used in this
section, the term CHARGES shall include the value of
any other services, credits, property of every kind or
nature or other consideration provided by the service
user in exchange for the communication services.
(B) “Mobile telecommunications service” shall
be sourced in accordance with the sourcing rules set
forth in the Mobile Telecommunications Sourcing Act
(4 U.S.C. §§ 116 et seq.), as the same exists or may
be amended from time to time. The Tax Administrator
may issue and disseminate to communication service
suppliers, which are subject to the tax collection
requirements of this chapter, sourcing rules for the
taxation of other communication services, including,
but not limited to, post-paid communication services,
prepaid communication services and private
communication services; provided that such rules are
based upon custom and common practice that further
administrative efficiency and minimize
multi-jurisdictional taxation (e.g., streamlined sales
and use tax agreement).
(C) The Tax Administrator may issue and
disseminate to communication service suppliers, which
are subject to the tax collection requirements of this
chapter, an administrative ruling identifying those
communication services, or charges therefor, that are
subject to or not subject to the tax of division (A)
above.
(D) As used in this section, the term
TELECOMMUNICATION SERVICES shall include,
but is not limited to, charges for: connection,
reconnection, termination, movement or change of
telecommunication services; late payment fees;
detailed billing; central office and custom calling
features (including, but not limited to, call waiting,
call forwarding, caller identification and three-way
calling); voice mail and other messaging services;
directory assistance; access and line charges; universal service charges; regulatory, administrative and other
cost recovery charges; local number portability
charges; and text and instant messaging.

TELECOMMUNICATION SERVICES shall not
include digital downloads that are not “ancillary
telecommunications services,” such as books, music,
ringtones, games and similar digital products.
(E) Charges for communication services (video)
shall include, but are not limited to, charges for the
following:
(1) Regulatory fees and surcharges,
franchise fees and access fees (“PEG”);
(2) Franchise fees;
(3) Initial installation of equipment
necessary for provision and receipt of communication
services;
(4) Late fees, collection fees, bad debt
recoveries and returned check fees;
(5) Activation fees, reactivation fees and
reconnection fees;
(6) All video programming services (e.g.,
basic services, premium services, audio services,
video games, pay-per-view services or on-demand
programming);
(7) Ancillary programming services (e.g.,
electronic program guide services, search functions or
other interactive services or communications that are
ancillary, necessary or common to the use or
enjoyment of the video programming);
(8) Equipment leases (e.g., converters,
remote devices); and

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San Bernardino - Revenue and Finance72
(9) Service calls, service protection plans,
name changes, changes of services and special
services.
(F) To prevent actual multi-jurisdictional
taxation of communication services subject to tax
under this section, any service user, upon proof to the Tax Administrator that the service user has previously
paid the same tax in another state or local jurisdiction on such communication services, shall be allowed a
credit against the tax imposed to the extent of the
amount of such tax legally imposed in such other state
or local jurisdiction; provided, however, the amount of credit shall not exceed the tax owed to the city under
this section.
(G) The tax on communication services imposed
by this section shall be collected from the service user by the service supplier. The amount of tax collected in one month shall be remitted to the Tax Administrator,
and must be received by the Tax Administrator on or
before the twentieth day of the following month.
§ 3.46.050 BUNDLING TAXABLE ITEMS
WITH NON-TAXABLE ITEMS.

Except as otherwise provided by applicable
federal or state law, if any non-taxable charges are
combined with and not separately stated from taxable
service charges on the customer bill or invoice of a
service supplier, the combined charge is subject to tax unless the service supplier identifies, by reasonable
and verifiable standards, the portions of the combined
charge that are non-taxable and taxable through the
service supplier’s books and records kept in the
regular course of business, and in accordance with
generally accepted accounting principles, and not
created and maintained for tax purposes. The service
supplier has the burden of proving the proper
apportionment of taxable and non-taxable charges. If
the service supplier offers a combination of services
that include taxable and non-taxable services or
products, and the charges are separately stated, then
for taxation purposes, the values assigned the taxable
and non-taxable services or products shall be based on
its books and records kept in the regular course of
business and in accordance with generally accepted
accounting principles, and not created and maintained
for tax purposes. The service supplier has the burden
of proving the proper valuation and apportionment of
taxable and non-taxable charges.
§ 3.46.060 SUBSTANTIAL NEXUS/MINIMUM
CONTACTS.

For purposes of imposing a tax or establishing a
duty to collect and remit a tax under this chapter,
“substantial nexus” and “minimum contacts” shall be
construed broadly in favor of the imposition, collection and/or remittance of the service users tax to the fullest extent permitted by state and federal law, and as it
may change from time to time by judicial
interpretation or by statutory enactment. Any
communication service (including VoIP) used by a
person with a service address in the city, which
service is capable of terminating a call to another
person on the general telephone network, shall be
subject to a rebuttable presumption that “substantial
nexus/minimum contacts” exists for purposes of
imposing a tax, or establishing a duty to collect and
remit a tax, under this chapter. A service supplier shall be deemed to have sufficient activity in the city for tax collection and remittance purposes if its activities
include, but are not limited to, any of the following:
maintains or has within the city, directly or through an agent or subsidiary, a place of business of any nature; solicits business in the city by employees, independent contractors, resellers, agents or other representatives; solicits business in the city on a continuous, regular, seasonal or systematic basis by means of advertising
that is broadcast or relayed from a transmitter within
the city or distributed from a location within the city; or advertises in newspapers or other periodicals
printed and published within the city or through
materials distributed in the city by means other than
the United States mail.

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Service Users Tax Reduction and Modernization Act 73
§ 3.46.070 DUTY TO COLLECT -
PROCEDURES.
(A) Collection by service suppliers. The duty of
service suppliers to collect and remit the taxes imposed by the provisions of this chapter shall be performed as follows.
(1) The tax shall be collected by service
suppliers insofar as practicable at the same time as,
and along with, the collection of the charges made in
accordance with the regular billing practice of the
service supplier. Where the amount paid by a service
user to a service supplier is less than the full amount of the charge and tax which was accrued for the billing period, a proportionate share of both the charge and
the tax shall be deemed to have been paid. In those
cases where a service user has notified the service
supplier of refusal to pay the tax imposed on said
charges, § 3.46.090 shall apply.
(2) The duty of a service supplier to collect
the tax from a service user shall commence with the
beginning of the first regular billing period applicable to the service user where all charges normally included in such regular billing are subject to the provisions of this chapter. Where a service user receives more than
one billing, one or more being for different periods
than another, the duty to collect shall arise separately for each billing period.
(B) Filing return and payment. Each person
required by this chapter to remit a tax shall file a
return to the Tax Administrator, on forms approved by
the Tax Administrator, on or before the due date. The
full amount of the tax collected shall be included with the return and filed with the Tax Administrator. The
Tax Administrator is authorized to require such
additional information as he or she deems necessary to
determine if the tax is being levied, collected and
remitted in accordance with this chapter. Returns are
due immediately upon cessation of business for any
reason. Pursuant to Cal. Revenue and Taxation Code,
§ 7284.6, the Tax Administrator, and its agents, shall
maintain such filing returns as confidential information that is exempt from the disclosure provisions of the
State Public Records Act (Cal. Gov’t Code, §§ 6500
et seq.).

Editor’s note:

Taxpayer information received in connection with
collection of local taxes may be exempt from
PRA under Cal. Gov’t Code, §7925.000 (2023)
(formerly Cal. Gov’t Code, § 6254(i));
I.R.C. § 6103.
§ 3.46.080 COLLECTION PENALTIES -
SERVICE SUPPLIERS.
(A) Taxes collected from a service user are
delinquent if not received by the Tax Administrator on
or before the due date. Should the due date occur on a
weekend or legal holiday, the return must be received
by the Tax Administrator on the first regular working
day following the weekend or legal holiday. A direct
deposit, including electronic fund transfers and other
similar methods of electronically exchanging monies
between financial accounts, made by a service supplier
in satisfaction of its obligations under this division (A) shall be considered timely if the transfer is initiated on or before the due date, and the transfer settles into the city’s account on the following business day.
(B) If the person required to collect and/or remit
the service users tax fails to collect the tax (by failing to properly assess the tax on one or more services or
charges on the customer’s billing) or fails to remit the tax collected on or before the due date, the Tax
Administrator shall attach a penalty for such
delinquencies or deficiencies at the rate of 15% of the total tax that is delinquent or deficient in the
remittance, and shall pay interest at the rate of and

0.75% per month, or any fraction thereof, on the
amount of the tax, exclusive of penalties, from the
date on which the remittance first became delinquent,
until paid.
(C) The Tax Administrator shall have the power
to impose additional penalties upon persons required
to collect and remit taxes pursuant to the provisions of this chapter for fraud or gross negligence in reporting or remitting at the rate of 15% of the amount of the
tax collected and/or required to be remitted, or as

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San Bernardino - Revenue and Finance74
recomputed by the Tax Administrator.
(D) For collection purposes only, every penalty
imposed and such interest that is accrued under the
provisions of this section shall become a part of the tax herein required to be paid.
(E) Notwithstanding the foregoing, the Tax
Administrator may, in his or her discretion, modify
the due dates of this chapter to be consistent with any uniform standards or procedures that are mutually
agreed upon by other public agencies imposing a
service users tax, or otherwise legally established, to create a central payment location or mechanism.
§ 3.46.090 ACTIONS TO COLLECT.

Any tax required to be paid by a service user
under the provisions of this chapter shall be deemed a
debt owed by the service user to the city. Any such tax collected from a service user which has not been
remitted to the Tax Administrator shall be deemed a
debt owed to the city by the person required to collect and remit and shall no longer be a debt of the service
user. Any person owing money to the city under the
provisions of this chapter shall be liable in an action brought in the name of the city for the recovery of
such amount, including penalties and interest as
provided for in this chapter, along with any collection costs incurred by the city as a result of the person’s
non-compliance with this chapter, including, but not
limited to, reasonable attorneys’ fees. Any tax
required to be collected by a service supplier or owed
by a service user is an unsecured priority excise tax
obligation pursuant to 11 U.S.C. § 507(a)(8)(C).
§ 3.46.100 DEFICIENCY DETERMINATION

AND ASSESSMENT - TAX APPLICATION
ERRORS.
(A) The Tax Administrator shall make a
deficiency determination if he or she determines that
any service supplier or service user required to pay,
collect and/or remit taxes pursuant to the provisions of this chapter has failed to pay, collect and/or remit the proper amount of tax by improperly or failing to apply
the tax to one or more taxable services or charges.

Nothing herein shall require that the Tax
Administrator institute proceedings under this section
if, in the opinion of the Tax Administrator, the cost of collection or enforcement likely outweighs the tax
benefit.
(B) The Tax Administrator shall mail a notice of
such deficiency determination to the person or entity
allegedly owing the tax, which notice shall refer
briefly to the amount of the taxes owed, plus interest
at the rate of 0.75% per month, or any fraction
thereof, on the amount of the tax from the date on
which the tax should have been received by the city.

Within 14 calendar days after the date of service of
such notice, the person or entity allegedly owing the
tax may request in writing to the Tax Administrator
for a hearing on the matter.
(C) If the person or entity allegedly owing the
tax fails to request a hearing within the prescribed time period, the amount of the deficiency determination
shall become final assessment, and shall immediately
be due and owing to the city. If the person requests a
hearing, the Tax Administrator shall cause the matter
to be set for hearing, which shall be scheduled within
30 days after receipt of the written request for hearing.

Notice of the time and place of the hearing shall be
mailed by the Tax Administrator to such person or
entity at least ten calendar days prior to the hearing, and, if the Tax Administrator desires said person or
entity to produce specific records at such hearing, such notice may designate the records requested to be
produced.
(D) At the time fixed for the hearing, the Tax
Administrator shall hear all relevant testimony and
evidence, including that of any other interested parties.

At the discretion of the Tax Administrator, the hearing may be continued, from time to time, for the purpose
of allowing the presentation of additional evidence.

Within a reasonable time following the conclusion of
the hearing, the Tax Administrator shall issue a final
assessment (or non-assessment) thereafter, by

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Service Users Tax Reduction and Modernization Act 75
confirming, modifying or rejecting the original
deficiency determination, and shall mail a copy of such final assessment to person or entity owing the tax. The decision of the Tax Administrator may be appealed
pursuant to § 3.46.150. Filing an application with the
Tax Administrator and appeal to the City Manager is
a prerequisite to a suit thereon.
(E) Payment of the final assessment shall become
delinquent if not received by the Tax Administrator on
or before the thirtieth day following the date of receipt of the notice of final assessment. The penalty for
delinquency shall be 15% on the total amount of the
assessment, along with interest at the rate of 0.75%
per month, or any fraction thereof, on the amount of
the tax, exclusive of penalties, from the date of
delinquency, until paid. The applicable statute of
limitations regarding a claim by the city seeking
payment of a tax assessed under this chapter shall
commence from the date of delinquency as provided in
this division (E).
(F) All notices under this section may be sent by
regular mail, postage prepaid, and shall be deemed
received on the third calendar day following the date
of mailing, as established by a proof of mailing.
§ 3.46.110 ADMINISTRATIVE REMEDY -
NON-PAYING SERVICE USERS.
(A) Whenever the Tax Administrator determines
that a service user has deliberately withheld the
amount of the tax owed by the service user from the
amounts remitted to a person required to collect the
tax, or whenever the Tax Administrator deems it in the
best interest of the city, he or she may relieve such
person of the obligation to collect the taxes due under this chapter from certain named service users for
specific billing periods. To the extent the service user has failed to pay the amount of tax owed for a period
of two or more billing periods, the service supplier
may, in the discretion of the Tax Administrator, be
relieved of the obligation to collect taxes due. The
service supplier shall provide the city with the names
and addresses of such service users and the amounts of
taxes owed under the provisions of this chapter if it is determined by the Tax Administrator to relieve the
person required to collect the tax. Nothing herein shall require that the Tax Administrator institute
proceedings under this section if, in the opinion of the Tax Administrator, the cost of collection or
enforcement likely outweighs the tax benefit.
(B) In addition to the tax owed, the service user
shall pay a delinquency penalty at the rate of 15% of
the total tax that is owed, and shall pay interest at the rate of 0.75% per month, or any fraction thereof, on
the amount of the tax, exclusive of penalties, from the due date, until paid.
(C) The Tax Administrator shall notify the
non-paying service user that the Tax Administrator has
assumed the responsibility to collect the taxes due for the stated periods and demand payment of such taxes,
including penalties and interest. The notice shall be
served on the service user by personal delivery or by
deposit of the notice in the United States mail, postage prepaid, addressed to the service user at the address to which billing was made by the person required to
collect the tax; or should the service user have a
change of address, to his or her last known address.
(D) If the service user fails to remit the tax to the
Tax Administrator within 30 days from the date of the
service of the notice upon him or her, the Tax
Administrator may impose an additional penalty of
15% of the amount of the total tax that is owed.
§ 3.46.120 ADDITIONAL POWERS AND
DUTIES OF THE TAX ADMINISTRATOR.
(A) The Tax Administrator shall have the power
and duty and is directed to enforce each and all of the provisions of this chapter.
(B) The Tax Administrator may adopt
administrative rules and regulations consistent with
provisions of this chapter for the purpose of
interpreting, clarifying, carrying out and enforcing the payment, collection and remittance of the taxes herein
imposed. A copy of such administrative rules and
regulations shall be on file in the Tax Administrator’s

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San Bernardino - Revenue and Finance76
office.
(C) Upon a proper showing of good cause, the
Tax Administrator may make administrative
agreements approved by the City Attorney, with
appropriate conditions, to vary from the strict
requirements of this chapter and thereby:
(1) Conform to the billing procedures of a
particular service supplier so long as said agreements
result in the collection of the tax in conformance with the general purpose and scope of this chapter; or
(2) To avoid a hardship where the
administrative costs of collection and remittance
greatly outweigh the tax benefit.
(D) The Tax Administrator may conduct an
audit, to ensure proper compliance with the
requirements of this chapter, of any person required to collect and/or remit a tax pursuant to this chapter. The Tax Administrator shall notify said person of the
initiation of an audit in writing. In the absence of fraud or other intentional misconduct, the audit period of
review shall not exceed a period of three years next
preceding the date of receipt of the written notice by
said person from the Tax Administrator. Upon
completion of the audit, the Tax Administrator may
make a deficiency determination, pursuant to
§ 3.46.100, for all taxes (and applicable penalties and interest) owed and not paid, as evidenced by
information provided by such person to the Tax
Administrator. If said person is unable or unwilling to provide sufficient records to enable the Tax
Administrator to verify compliance with this chapter,
the Tax Administrator is authorized to make a
reasonable estimate of the deficiency. Said reasonable
estimate shall be entitled to a rebuttable presumption
of correctness.
(E) (1) Upon receipt of a written request of a
taxpayer, and for good cause, the Tax Administrator
may extend the time for filing any statement required
pursuant to this chapter for a period of not to exceed
45 days; provided that the time for filing the required statement has not already passed when the request is
received.
(2) No penalty for delinquent payment shall
accrue by reason of such extension. Interest shall
accrue during said extension at the rate of 0.75% per
month, prorated for any portion thereof.
(F) The Tax Administrator shall determine the
eligibility of any person who asserts a right to
exemption from, or a refund of, the tax imposed by
this chapter.
(G) Notwithstanding any provision in this chapter
to the contrary, the Tax Administrator, with the
approval of the Mayor and Common
City Council, may
waive any penalty or interest imposed upon a person
required to collect and/or remit for failure to collect the tax imposed by this chapter if the non-collection
occurred in good faith. In determining whether the
non-collection was in good faith, the Tax
Administrator shall take into consideration industry
practice or other precedence.
§ 3.46.130 RECORDS.
(A) It shall be the duty of every person required
to collect and/or remit to the city any tax imposed by
this chapter to keep and preserve, for a period of at
least three years, all records as may be necessary to
determine the amount of such tax as he or she may
have been liable for the collection of and remittance to the Tax Administrator, which records the Tax
Administrator shall have the right to inspect at a
reasonable time.
(B) The city may issue an administrative
subpoena to compel a person to deliver, to the Tax
Administrator, copies of all records deemed necessary
by the Tax Administrator to establish compliance with
this chapter, including the delivery of records in a
common electronic format on readily available media
if such records are kept electronically by the person in the usual and ordinary course of business. As an
alternative to delivering the subpoenaed records to the Tax Administrator on or before the due date provided
in the administrative subpoena, such person may
provide access to such records outside the city on or
before the due date; provided that such person shall
reimburse the city for all reasonable travel expenses
incurred by the city to inspect those records, including travel, lodging, meals and other similar expenses, but

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Service Users Tax Reduction and Modernization Act 77
excluding the normal salary or hourly wages of those
persons designated by the city to conduct the
inspection.
(C) The Tax Administrator is authorized to
execute a non-disclosure agreement approved by the
City Attorney to protect the confidentiality of customer information pursuant to Cal. Revenue and Taxation
Code, §§ 7284.6 and 7284.7.
(D) If a service supplier uses a billing agent or
billing aggregator to bill, collect and/or remit the tax, the service supplier shall:
(1) Provide to the Tax Administrator the
name, address and telephone number of each billing
agent and billing aggregator currently authorized by
the service supplier to bill, collect and/or remit the tax to the city; and
(2) Upon request of the Tax Administrator,
deliver, or effect the deliv ery of, any information or records in the possession of such billing agent or
billing aggregator that, in the opinion of the Tax
Administrator, is necessary to verify the proper
application, calculation, collection and/or remittance
of such tax to the city.
(E) (1) If any person subject to record-keeping
under this section unreasonably denies the Tax
Administrator access to such records, or fails to
produce the information requested in an administrative
subpoena within the time specified, then the Tax
Administrator may impose a penalty of $500 on such
person for each day following:
(a) The initial date that the person
refuses to provide such access; or
(b) The due date for production of
records as set forth in the administrative subpoena.
(2) This penalty shall be in addition to any
other penalty imposed under this chapter.
§ 3.46.140 REFUNDS.

Whenever the amount of any tax has been
overpaid or paid more than once or has been
erroneously or illegally collected or received by the
Tax Administrator under this chapter from a service
user or service supplier, it may be refunded as
provided in this section.
(A) The Tax Administrator may refund any tax
that has been overpaid or paid more than once or has
been erroneously or illegally collected or received by
the Tax Administrator under this chapter from a
service user or service supplier; provided that no
refund shall be paid under the provisions of this
section unless the claimant or his or her guardian,
conservator, executor or administrator has submitted
a written claim to the Tax Administrator within one
year of the overpayment or erroneous or illegal
collection of said tax. Such claim must clearly
establish claimant’s right to the refund by written
records showing entitlement thereto. Nothing herein
shall permit the filing of a claim on behalf of a class or group of taxpayers unless each member of the class
has submitted a written claim under penalty of perjury
as provided by this division (A).
(B) The filing of a written claim pursuant to Cal.

Gov’t Code, § 935 is a prerequisite to any suit
thereon. Any action brought against the city pursuant
to this section shall be subject to the provisions of Cal.

Gov’t Code, §§ 945.6 and 946. The City Manager, or
the Mayor and Common
City Council where the claim
is in excess of $10,000, shall act upon the refund
claim within the time period set forth in Cal. Gov’t
Code, § 912.4. If the City Manager/Mayor and
Common
City Council fails or refuses to act on a
refund claim within the time prescribed by Cal. Gov’t
Code, § 912.4, the claim shall be deemed to have been
rejected by the City Manager/Mayor and Common
City
Council on the last day of the period within which the
City Manager/Mayor and Common
City Council was
required to act upon the claim as provided in Cal.

Gov’t Code, § 912.4. The Risk Manager shall give
notice of the action in a form which substantially
complies with that set forth in Cal. Gov’t Code, § 913. (C) Notwithstanding the notice provisions of
division (A) above, a service supplier that has
collected any amount of tax in excess of the amount of
tax imposed by this chapter and actually due from a
service user (whether due to overpayment or erroneous

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San Bernardino - Revenue and Finance78
or illegal collection of said tax) may refund such
amount to the service user, or credit to charges
subsequently payable by the service user to the service supplier, and claim credit for such overpayment
against the amount of tax which is due upon any other
monthly returns to the Tax Administrator; provided
such credit is claimed in a return dated no later than
one year from the date of overpayment or erroneous or
illegal collection of said tax, and provided that the Tax Administrator shall first determine the validity of the service user’s claim of credit and the underlying basis for such claim.
(D) Notwithstanding divisions (A) through (C)
above, a service supplier shall be entitled to take any overpayment as a credit against an underpayment
whenever such overpayment has been received by the
city within the three years next preceding a deficiency determination or assessment by the Tax Administrator
in connection with an audit instituted by the Tax
Administrator pursuant to § 3.46.120(D). A service
supplier shall not be entitled to said credit unless it clearly establishes the ri ght to the credit by written records showing entitlement thereto. Under no
circumstances shall an overpayment taken as a credit
against an underpayment pursuant to this division (D)
qualify a service supplier for a refund to which it
would not otherwise be entitled under the one-year
written claim requirement of this section.
§ 3.46.150 APPEALS.
(A) The provisions of this section apply to any
decision (other than a decision relating to a refund
pursuant to § 3.46.140), deficiency determination,
assessment or administrative ruling of the Tax
Administrator. Any person aggrieved by any decision
(other than a decision relating to a refund pursuant to § 3.46.140), deficiency determination, assessment or
administrative ruling of the Tax Administrator shall be required to comply with the appeals procedure of this
section. Compliance with this section shall be a
prerequisite to a suit thereon. Nothing herein shall
permit the filing of a claim or action on behalf of a
class or group of taxpayers.
(B) If any person is aggrieved by any decision
(other than a decision relating to a refund pursuant to § 3.46.140), deficiency determination, assessment or
administrative ruling of the Tax Administrator, he or
she may appeal to the City Manager by filing a notice
of appeal with the City Clerk within 14 days of the
date of the decision, deficiency determination,
assessment, administrative ruling of the Tax
Administrator which aggrieved the service user or
service supplier.
(C) The matter shall be scheduled for hearing
before an independent hearing officer selected by the
City Manager, no more than 45 days from the receipt
of the appeal. The appellant shall be served with notice of the time and place of the hearing, as well as any
relevant materials, at least five calendar days prior to the hearing. The hearing may be continued, from time
to time, upon mutual consent. At the time of the
hearing, the appealing party, the Tax Administrator
and any other interested person may present such
relevant evidence as he or she may have relating to the determination from which the appeal is taken.
(D) Based upon the submission of such evidence
and the review of the city’s files, the hearing officer shall issue a written notice and order upholding,
modifying or reversing the determination from which
the appeal is taken. The notice shall be given within 14 days after the conclusion of the hearing and shall state the reasons for the decision. The notice shall specify
that the decision is final and that any petition for
judicial review shall be filed within 90 days from the
date of the decision in accordance with Cal. Code of
Civil Procedure, § 1094.6.
(E) All notices under this section may be sent by
regular mail, postage prepaid, and shall be deemed
received on the third calendar day following the date
of mailing, as established by a proof of mailing.
§ 3.46.160 NO INJUNCTION/WRIT OF
MANDATE.

No injunction or writ of mandate or other legal or
equitable process shall issue in any suit, action or
proceeding in any court against this city or against any officer of the city to prev ent or enjoin the collection under this chapter of any tax or any amount of tax
required to be collected and/or remitted.

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Service Users Tax Reduction and Modernization Act 79
§ 3.46.170 NOTICE OF CHANGES TO
ORDINANCE.

If a tax under this chapter is added, repealed,
increased by voter approval, reduced or the tax base is changed, the Tax Administrator shall follow the notice
requirements of Cal. Public Utilities Code, § 799.
§ 3.46.180 FUTURE AMENDMENT TO CITED
STATUTE.

Unless specifically provided otherwise, any
reference to a state or federal statute in this chapter shall mean such statute as it may be amended from
time to time.
§ 3.46.190 INDEPENDENT AUDIT OF TAX

COLLECTION, EXEMPTION, REMITTANCE
AND EXPENDITURE.

The city shall annually verify that the taxes owed
under this chapter have been properly applied,
exempted, collected and remitted in accordance with
this chapter, and properly expended according to
applicable municipal law. The annual verification shall be performed by a qualified independent third party
and the review shall employ reasonable, cost-effective
steps to assure compliance, including the use of
sampling audits. The verification shall not be required of tax remitters where the cost of the verification may exceed the tax revenues to be reviewed.
§ 3.46.200 NO INCREASE IN TAX

PERCENTAGE OR CHANGE IN

METHODOLOGY WITHOUT VOTER
APPROVAL.
(A) Regarding § 3.46.040, the city may not
increase the tax percentage or change a methodology
for calculating the tax so as to result in an increase in a tax imposed on a person, without voter approval.
(B) Notwithstanding division (A) above,
pursuant to Cal. Gov’t Code, § 53750, the city may
make the following changes without voter approval:
(1) Reduce the percentage rate, and at any
time thereafter increase such percentage rate, so long
as the subsequent increase does not exceed the rate
previously approved by the voters in the enactment of
this chapter;
(2) Change the methodology so as to reduce
the amount of the tax being levied, and, at any time
thereafter, change the methodology, so long as the
subsequent change in methodology does not result in
an increase in the amount being levied under the
methodology previously approved by the voters in the
enactment of this chapter;
(3) Change a methodology or definition so
as to avoid or eliminate a discriminatory tax on
taxpayers that are similarly situated, so long as the
change does not result in an increase in the amount
levied on such class of similarly situated taxpayers
under the methodology or definition previously
approved by the voters in the enactment of this
chapter;
(4) Establish a class of persons that is
exempt or excepted from one or more taxes hereunder,
and, at any time thereafter, discontinue such
exemption or exception;
(5) Decide that all or a part of a tax
imposed under § 3.46.040 should not be enforced for
administrative reasons, and, at any time thereafter,
decide to enforce the full amount of such tax as
previously approved by the voters in the enactment of
this chapter;
(6) Establish, and, at any time thereafter,
change, the value and/or apportionment (including a
“safe harbor” percentage) of taxable and non-taxable
services that are bundled or packaged under a
combined charge, in response to changes in the
marketing of combined services and the components
thereof, or in reevaluating the values thereof; or
(7) Establish exemptions or lower rate
percentages for industrial or economic development
zones or for classes of customers therein, establish
rebate programs for the purposes of encouraging
economic development and, at any time thereafter,
discontinue such exemptions or lower rate

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San Bernardino - Revenue and Finance80
percentages.
§ 3.46.210 REMEDIES CUMULATIVE.

All remedies and penalties prescribed by this
chapter or which are available under any other
provision of law or equity, including, but not limited
to, the State False Claims Act (Cal. Gov’t Code,
§§ 12650 et seq.) and the State Unfair Practices Act
(Cal. Business and Professions Code, §§ 17070 et
seq.), are cumulative. The use of one or more
remedies by the city shall not bar the use of any other remedy for the purpose of enforcing the provisions of
this chapter.
§ 3.46.220 INTERACTION WITH PRIOR TAX.
(A) Collection of tax by service providers.

Service providers shall begin to collect the tax imposed by this chapter as soon as feasible after the effective date of this chapter, but, in no event, later than
permitted by the Cal. Public Utilities Code, § 799.
(B) Satisfaction of tax obligation by service
users. Any person who pays the tax levied pursuant to
§ 3.46.040 with respect to any charge for a
communication service shall be deemed to have
satisfied his or her obligation to pay the tax levied,
pursuant to §§ 3.44.030 and 3.44.040, with respect to
that charge. Likewise, prior to August 1, 2008, any
person who pays the tax levied pursuant to
§§ 3.44.030 and 3.44.040 with respect to any charge
for a service subject to taxation pursuant to this
chapter shall be deemed to have satisfied his or her
obligation to pay the tax levied pursuant to § 3.46.040 with respect to that charge. The intent of this division (B) is to prevent the imposition of multiple taxes upon a single utility charge during the transition period from the prior telephone and video users’ tax to the new
communications users’ tax (which transition period
ends August 1, 2008) and to permit communications
service providers, during that transition period, to
satisfy their collection obligations by collecting either tax.
§ 3.46.230 VIOLATION - PENALTY.

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CHAPTER 3.48: REAL PROPERTY TRANSFER TAX
Section

3.48.010 Citation

3.48.020 Imposition - rate

3.48.030 Payment of tax

3.48.040 Exemptions - securing debt

3.48.050 Exemptions - political or
governmental entities

3.48.060 Exemptions - conveyances
affecting reorganization or
adjustment

3.48.070 Exemptions - conveyances
affecting SEC order

3.48.080 Exemptions - transfer of interest
in partnership

3.48.090 Exemptions - foreclosure

3.48.100 Administration

3.48.110 Claims for refunds
Statutory reference:

Related provisions, see Cal. Revenue and
Taxation Code, §§ 11901 et seq.
§ 3.48.010 CITATION.

The ordinance codified in this chapter shall be
known as the “Real Property Transfer Tax Ordinance”
of the city. It is adopted pursuant to the authority
contained in the Cal. Revenue and Taxation Code,
Division 2, Part 6.7 (commencing with § 11901).
(Ord. 2867, passed 11-28-1967)
§ 3.48.020 IMPOSITION - RATE.

There is imposed on each deed, instrument or
writing by which any lands, tenements or other realty
sold within the city shall be granted, assigned,
transferred or otherwise conveyed to, or vested in, the purchaser or purchasers, or any other person or
persons, by his, her or their direction, when the
consideration or value of the interest or property
conveyed (exclusive of the value of any lien or
encumbrances remaining thereon at the time of sale)
exceeds $100, a tax at the rate of $27.50 for each $500 or fractional part thereof.
(Ord. 2867, passed 11-28-1967)
§ 3.48.030 PAYMENT OF TAX.

Any tax imposed pursuant to § 3.48.020 shall be
paid by any person who makes, signs or issues any
document or instrument subject to the tax, or for
whose use or benefit the same is made, signed or
issued.
(Ord. 2867, passed 11-28-1967)
§ 3.48.040 EXEMPTIONS - SECURING DEBT.

Any tax imposed pursuant to this chapter shall not
apply to any instrument in writing given to secure a
debt.
(Ord. 2867, passed 11-28-1967)
§ 3.48.050 EXEMPTIONS - POLITICAL OR
GOVERNMENTAL ENTITIES.

Any deed, instrument or writing to which the
United States or any agency or instrumentality thereof, any state or territory, or political subdivision thereof, is a party, shall be exempt from any tax imposed by
this chapter when the exempt agency is acquiring title. (Ord. 2867, passed 11-28-1967; Ord. 3848, passed
7-11-1979)
§ 3.48.060 EXEMPTIONS - CONVEYANCES

AFFECTING REORGANIZATION OR
ADJUSTMENT.
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San Bernardino - Revenue and Finance84
(A) Any tax imposed pursuant to this chapter
shall not apply to the making, delivering or filing of
conveyances to make effective any plan of
reorganization or adjustment:
(1) Confirmed under the Federal
Bankruptcy Act, as amended;
(2) Approved in an equity receivership
proceeding in a court involving a railroad corporation, as defined in 2 U.S.C. § 205(m), as amended;
(3) Approved in an equity receivership
proceeding in a court involving a corporation, as
defined in 2 U.S.C. § 506(3), as amended; or
(4) Whereby a mere change in identity,
form or place of organization is effected.
(B) Divisions (A)(1) through (A)(4) above shall
only apply if the making, delivery or filing of
instruments of transfer or conveyances occurs within
five years from the date of such confirmation,
approval or change.
(Ord. 2867, passed 11-28-1967; Ord. 3848, passed
7-11-1979)
§ 3.48.070 EXEMPTIONS - CONVEYANCES
AFFECTING SEC ORDER.

Any tax imposed pursuant to this chapter shall not
apply to the making or delivery of conveyances to
make effective any order of the Securities and
Exchange Commission, as defined in I.R.C. § 1083(a)
of 1954; but only if:
(A) The order of the Securities and Exchange
Commission, in obedience to which such conveyance
is made, recites that such conveyance is necessary or
appropriate to effectuate the provisions of 15 U.S.C.
§ 79k, relating to the Public Utility Holding Company
Act of 1935;
(B) Such order specifies the property which is
ordered to be conveyed; and
(C) Such conveyance is made in obedience to
such order.
(Ord. 2867, passed 11-28-1967)
§ 3.48.080 EXEMPTIONS - TRANSFER OF
INTEREST IN PARTNERSHIP.
(A) In the case of any realty held by a
partnership, no levy shall be imposed pursuant to this
chapter by reason of any transfer of an interest in a
partnership or otherwise if:
(1) Such partnership (or another
partnership) is considered a continuing partnership
within the meaning of I.R.C. § 708 of 1954; and
(2) Such continuing partnership continues to
hold the realty concerned.
(B) If there is a termination of any partnership
within the meaning of I.R.C. § 708 of 1954, for
purposes of this chapter, such partnership shall be
treated as having executed an instrument whereby
there was conveyed (for fair market value of any lien
or encumbrance remaining thereon) all realty held by
such partnership at the time of such termination.
(C) Not more than one tax shall be imposed
pursuant to this chapter by reason of a termination
described in division (B) above, and any transfer
pursuant thereto, with respect to the realty held by
such partnership at the time of such termination.
(Ord. 2867, passed 11-28-1967)
§ 3.48.090 EXEMPTIONS - FORECLOSURE.

Any tax imposed pursuant to this chapter shall not
apply with respect to any deed, instrument or writing
to a beneficiary or mortgage, which is taken from the
mortgagor to trust or as a result of or in lieu of
foreclosure; provided that such tax shall apply to the
extent that the consideration exceeds the unpaid debt,
including accrued unpaid interest and cost of
foreclosure. Consideration, unpaid debt amount and
identification of grantee as beneficiary or mortgage
shall be noted on the deed, instrument or writing or
stated in an affidavit or declaration under penalty of
perjury for tax purposes.

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Real Property Transfer Tax 85
(Ord. 2867, passed 11-28-1967; Ord. 3354, passed
6-8-1973; Ord. 3848, passed 7-11-1979)
§ 3.48.100 ADMINISTRATION.

The County Recorder shall administer this chapter
in conformity with the provisions of the Cal. Revenue
and Taxation Code, Division 2, Part 6.7 and the
provisions of any county ordinance adopted pursuant
thereto.
(Ord. 2867, passed 11-28-1967)
§ 3.48.110 CLAIMS FOR REFUNDS.

Claims for refund of taxes imposed pursuant to
this chapter shall be governed by the provisions of the Cal. Revenue and Taxation Code, Division 1, Part 9,
Chapter 5 (commencing with § 5096).
(Ord. 2867, passed 11-28-1967)

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CHAPTER 3.52: UNIFORM TRANSIENT OCCUPANCY TAX
(Repealed by Ord. MC-1006, passed 11-18-1997)
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CHAPTER 3.54: RESERVED
(Repealed by Ord. MC-1127, passed 7-16-2002)
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CHAPTER 3.55: TRANSIENT LODGING TAX
Section

3.55.010 Definitions

3.55.020 Tax imposed - rate - revenue
measure

3.55.030 Collection of tax

3.55.035 Exemptions

3.55.040 Reports and remittances

3.55.045 Refunds

3.55.050 Penalties

3.55.060 Determination of tax by City
Clerk

3.55.065 Appeal

3.55.070 Records

3.55.080 Hotel registration

3.55.090 Immediate payment of tax on
cessation of business

3.55.100 Sale or ownership transfer of
hotel

3.55.110 Liens

3.55.120 Action to collect

3.55.130 Retention and inspection of
records

3.55.140 Violation - penalty

3.55.150 Enforcement - citing authority

3.55.160 Prerequisite for suit

3.55.170 Amendments

3.55.180 Severability
Editor’s note:

This ordinance was approved by a majority of the
voters of the city at the November 5, 2002
statewide general election.

Statutory reference:

For provisions authorizing cities to levy a
transient occupancy tax, see Cal. Revenue and
Taxation Code, §§ 7280 and 7281.
§ 3.55.010 DEFINITIONS.

For the purpose of this chapter, the following
definitions shall apply unless the context clearly
indicates or requires a different meaning.

HOTEL. A commercial establishment furnishing
lodging space in exchange for monetary compensation.

Every such establishment shall constitute a HOTEL
for purposes of this chapter notwithstanding any
advertising describing the facility as a hostelry, inn, motel, rooming house, tourist home or similar
enterprise.

LODGING SPACE. One or more rooms used or
intended to be used for dwelling or sleeping purposes.

OCCUPANCY. The use or possession, or the
right to the use or possession, of a lodging space.

OPERATOR. The person who is the proprietor of
a hotel. If an OPERATOR utilizes a managing agent
who is not an employee, then such agent shall also
constitute an OPERATOR for purposes of this chapter.

Compliance with this chapter by either the principal or the managing agent shall constitute compliance by
both.

PERSON. Any individual, firm, partnership,
joint venture, association, social club, fraternal
organization, joint stock company, corporation, estate, trust, business trust, receiver, trustee, syndicate or any other group or combination acting as a unit.

ROOM RENTAL. The total charge for lodging
space.

TRANSIENT. A person who, for a period of 30
consecutive calendar days or less, exercises occupancy
or is entitled to occupancy by reason of concession,
permit, right of access, license or contract. Every such person shall constitute a TRANSIENT for purposes of
this chapter until expiration of the 30-day period,
unless such person has executed a written contract
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San Bernardino - Revenue and Finance92
with the operator to provide for occupancy in excess
of 30 consecutive calendar days and the contract
cannot be terminated without providing at least 30
days’ advance notice. In determining whether a person
is a TRANSIENT, portions of calendar days shall be
counted as full days and uninterrupted periods of time
extending both prior and subsequent to the effective
date of this chapter may be considered.

TRANSIENT LODGING TAX. The tax levied
pursuant to this chapter.
§ 3.55.020 TAX IMPOSED - RATE - REVENUE
MEASURE.
(A) For the privilege of occupancy in a hotel,
each transient is subject to and shall pay a transient
lodging tax in the amount of 10% of the room rental
charged by the operator.
(B) The transient lodging tax is levied for
revenue purposes and is necessary for the usual
financial operation of the city. When collected, the tax shall be made a part of the General Funds of the city.
§ 3.55.030 COLLECTION OF TAX.
(A) Each operator receiving a room rental
payment that is subject to the transient lodging tax, at the time of receipt of the room rental payment, shall
collect the amount of the tax imposed. The operator
shall provide a receipt for payment of the transient
lodging tax to the transient.
(B) If the monetary compensation received by an
operator from a transient includes any charge for
services or accommodations besides lodging space,
then the room rental portion of such compensation
shall be billed to the transient as a separate item.
(C) Transient lodging taxes collected by an
operator shall be held in trust until remitted to the city. (D) No operator shall represent to the public that
the transient lodging tax will not be added to the room rental charge, will be absorbed by the operator or will be refunded in a manner contrary to this chapter.
(E) In lieu of paying the transient lodging tax to
an operator, a transient may remit the tax directly to
the Department of Finance and Management Services.

Any transient who opts to remit the transient lodging
tax directly to the Department of Finance and
Management Services shall provide written proof of
such remittance to the operator.
(Ord. MC-1484, passed 4-18-2018; Ord. MC-1625,
passed 2-21-2024)
§ 3.55.035 EXEMPTIONS.
(A) Grounds. No transient lodging tax shall be
imposed upon:
(1) Any officer or employee of the United
States government or the state for lodging space
utilized by that officer or employee in the discharge of official government business;
(2) Any officer or employee of a foreign
government who is exempt by reason of express
provision of federal law or international treaty;
(3) Room rental payment made to any
hospital, medical clinic, convalescent home or home
for aged people; and
(4) Any person as to whom, or any
occupancy as to which, it is beyond the power of the
city to impose the tax.
(B) Procedure. Each transient desiring an
exemption from the transient lodging tax must file a
tax exemption certificate with the hotel at the time
room rental payment is made to the operator. The tax
exemption certificate shall indicate the basis for the
exemption and shall be signed under penalty of
perjury. Tax exemption certificate forms shall be
prescribed by, and may be obtained from, the
Department of Finance and Management Services.
(Ord. MC-1484, passed 4-18-2018; Ord. MC-1625,
passed 2-21-2024)
§ 3.55.040 REPORTS AND REMITTANCES.
(A) On or before the twenty-fifth day of each

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Transient Lodging Tax 93
month, each operator shall deliver to the Department
of Finance and Management Services a lodging
information report for the prior month and shall remit
to the Department of Finance and Management
Services the transient lodging tax collected during the prior month.
(B) The lodging information report shall indicate
the amount received for room rental and the amount of
transient lodging tax required to be collected, and shall be signed under penalty of perjury.
(C) Lodging information report forms shall be
prescribed by, and may be obtained from, the
Department of Finance and Management Services.
(Ord. MC-1484, passed 4-18-2018; Ord. MC-1625,
passed 2-21-2024)
§ 3.55.045 REFUNDS.
(A) Operator grounds. An operator who has
remitted a transient lodging tax to the city may obtain a refund of all or a part of such remittance in the
following circumstances:
(1) The tax was collected from a person
who was not a transient;
(2) The amount of tax collected from a
transient exceeds the amount due;
(3) The amount of tax remitted by the
operator exceeds the amount due; and
(4) The city lacked the authority to impose
the tax.
(B) Transient grounds. A transient who has
remitted a transient lodging tax directly to the city,
rather than indirectly by means of payment to an
operator, may obtain a refund of all or a part of such
remittance in the following circumstances:
(1) The tax was collected from a person
who was not a transient;
(2) The amount of tax remitted by the
transient exceeds the amount due; and
(3) The city lacked the authority to impose
the tax.
(C) Procedure. Each person desiring a refund
must file a refund claim with the Department of
Finance and Management Services within three years
of the date of remittance of the transient lodging tax.

The refund claim shall indicate the basis for the refund and shall be signed under penalty of perjury. Refund
claim forms shall be prescribed by, and may be
obtained from, the Department of Finance and
Management Services. No refund shall be paid unless
the claimant produces written records demonstrating
entitlement to the refund. The Department of Finance
and Management Services shall refund any tax
improperly paid by any person directly to such person.
(Ord. MC-1484, passed 4-18-2018; Ord. MC-1625,
passed 2-21-2024)
§ 3.55.050 PENALTIES.
(A) Delinquency.
(1) An operator who remits a transient
lodging tax between the first day and the twenty-ninth
day following the deadline for such remittance shall
pay, in addition to the amount of the tax, a
delinquency penalty of 25% of the amount of the tax.
(2) An operator who remits a transient
lodging tax between the thirtieth day and the sixtieth
day following the deadline for such remittance shall
pay, in addition to the amount of the tax, a
delinquency penalty of 50% of the amount of the tax.
(3) An operator who remits a transient
lodging tax after the sixtieth day following the
deadline for such remittance shall pay in addition to
the amount of the tax the following penalties:
(a) A delinquency penalty of 100% of the
amount of the tax; and
(b) Interest on the total of the tax and the
delinquency penalty. Interest shall be at the rate of
10% per annum and shall be computed from the
sixty-first day of delinquency until the date of
remittance of the tax and delinquency penalty to the

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San Bernardino - Revenue and Finance94
Department of Finance and Management Services.
(B) Fraud. If the Department of Finance and
Management Services determines that the non-payment
of a transient lodging tax is due to fraud of the
operator, then the operator shall pay, in addition to the amount of the tax, a fraud penalty of 25% of the
amount of the tax.
(Ord. MC-1484, passed 4-18-2018; Ord. MC-1625,
passed 2-21-2024)
§ 3.55.060 DETERMINATION OF TAX BY
CITY CLERK.
(A) Determination. If an operator fails to collect
and remit the transient lodging tax in accordance with
this chapter, then the Department of Finance and
Management Services shall determine the amount of
tax owed by such operator. The Department of
Finance and Management Services may make such
determination based on an estimate of the amount due
based on the information available.
(B) Notice. Upon determining the amount of
transient lodging tax and penalty due, the Department
of Finance and Management Services shall notify the
operator in writing. If the operator does not request a hearing on such amount in writing within ten days of
the date of issuance of the notice, then the amount
shall be conclusive and shall be remitted to the city on or before the deadline specified in the notice.
(C) Hearing. If a timely hearing request is made,
then the Department of Finance and Management
Services shall notify the operator in writing of the
date, time and place of a hearing on the amount of
transient lodging tax and penalty owed to the city at
least ten days prior to the date of the hearing. At such hearing, the operator may offer evidence to rebut the
determination of the Department of Finance and
Management Services. After such hearing, the
Department of Finance and Management Services shall
revise the initial determination as deemed appropriate
and shall notify the operator in writing of the final
determination of the transient lodging tax and penalty
that is due. Such amount shall be remitted to the city
within 15 days from the issuance of the notice, unless
an appeal is filed as provided in this chapter.
(Ord. MC-1484, passed 4-18-2018; Ord. MC-1625,
passed 2-21-2024)
§ 3.55.065 APPEAL.

Any operator who is aggrieved by a Department
of Finance and Management Services decision
regarding the amount of transient lodging tax or
penalty owed by the operator may appeal to the Mayor
and City Council in accordance with the provisions of
Chapter 2.64. Any transient who is aggrieved by a
Department of Finance and Management Services
decision regarding the amount of transient lodging tax
owed by the transient may appeal to the Mayor and
City Council in accordance with the provisions of
Chapter 2.64. Any amount that the Mayor and City
Council determines is owed to the city shall be
remitted to the Department of Finance and
Management Services on or before the deadline set by
the Mayor and City Council.
(Ord. MC-1484, passed 4-18-2018; Ord. MC-1625,
passed 2-21-2024)
§ 3.55.070 RECORDS.
(A) Registration cards.
(1) Each operator shall complete and
maintain a transient registration card for every
transient that is provided lodging space in the
operator’s hotel. At a minimum, transient registration
cards shall list the following information:
(a) The name of a person who will
occupy, or who is entitled to occupy, the lodging
space;
(b) The total number of people who
will occupy, or who are entitled to occupy, the lodging space;
(c) The identification of the lodging
space by number;
(d) The date the occupancy will
commence and the expected date of termination; and

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Transient Lodging Tax 95
(e) The room rental to be charged for
the lodging space.
(2) Transient registration cards shall bear
consecutive numbers that shall be preprinted on the
cards by a print shop or manufacturer of the cards.

Voided cards shall be kept for audit purposes.
(B) Daily summary sheets.
(1) Each operator shall maintain a daily
summary sheet for each day its hotel is open for
business.
(2) At a minimum, daily summary sheets
shall contain the following information:
(a) The name of a person who will
occupy, or who is entitled to occupy, each lodging
space that is provided to a customer that day;
(b) The identification by number of
each lodging space provided to a customer;
(c) The daily room rental charge and
amount paid for each lodging space provided to a
transient; and
(d) The number of the transient
registration card applicable to each lodging space
provided to a transient.
§ 3.55.080 HOTEL REGISTRATION.
(A) Within 30 days after the effective date of the
ordinance codified in this chapter, or within 30 days
after commencing business, whichever is later, each
operator of a hotel providing lodging space to
transients shall register such hotel with the Department of Finance and Management Services.
(B) Upon registration, the Department of
Finance and Management Services shall issue the
operator a “transient lodging registration certificate” that, at a minimum, states the following:
(1) The name of the operator;
(2) The address of the hotel;
(3) The issuance date of the certificate; and
(4) This transient lodging registration
certificate signifies that the person named on the face thereof has fulfilled the requirements of this Transient Lodging Tax Ordinance by registering with the
Department of Finance and Management Services for
the purpose of collecting from transients the transient lodging tax and remitting said tax to the Department of Finance and Management Services. This certificate
does not authorize any person to conduct any unlawful
business or to conduct any lawful business in an
unlawful manner, nor to operate a hotel without
strictly complying with all local applicable laws,
including, but not limited to, those requiring a permit from any board, commission, department or office of
this city. This certificate does not constitute a permit. (C) Each operator shall, at all times,
conspicuously post its transient lodging certificate on the premises of its hotel.
(Ord. MC-1484, passed 4-18-2018; Ord. MC-1625,
passed 2-21-2024)
§ 3.55.090 IMMEDIATE PAYMENT OF TAX
ON CESSATION OF BUSINESS.

Any operator who ceases providing lodging space
to transients shall deliver to the Department of Finance and Management Services a final lodging information
report and shall remit to the Department of Finance
and Management Services any transient lodging tax
owed the city. Such delivery and remittance shall be

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San Bernardino - Revenue and Finance96
performed within 25 days of the operator’s cessation
of such activity.
(Ord. MC-1484, passed 4-18-2018; Ord. MC-1625,
passed 2-21-2024)
§ 3.55.100 SALE OR OWNERSHIP TRANSFER
OF HOTEL.

If an operator sells or otherwise transfers
ownership of its hotel, then the operator’s successor
shall be responsible for remittance of any transient
lodging tax and penalty owed by the operator to the
city.
§ 3.55.110 LIENS.
(A) The Department of Finance and Management
Services shall periodically prepare for the Mayor and
City Council a report showing:
(1) Delinquent transient lodging taxes and
penalties that have not been received by the city; and
(2) The corresponding parcel number
designations and addresses of the properties on which
the hotels are operated. The Mayor and City Council
shall consider such report and hear any objections
thereto at a hearing for which no less than a ten-day
advance written notice has been provided to the subject operators and property owners. The Mayor and City
Council may modify the report as deemed necessary
and shall confirm the final report by resolution.
(B) The Department of Finance and Management
Services shall file a certified copy of the confirmation resolution with the County Auditor, directing that the
unpaid transient lodging taxes and penalties be entered as lien charges against the respective properties as they appear on the current assessment rolls. Liens will be
collected at the same time and in the same manner,
subject to the same penalties and interest upon
delinquencies, as the general taxes for the city are
collected. The Department of Finance and
Management Services shall present for recording
appropriate notices of the imposition of these liens
with the County Recorder.
(Ord. MC-1484, passed 4-18-2018; Ord. MC-1625,
passed 2-21-2024)
§ 3.55.120 ACTION TO COLLECT.
(A) Responsibility for debt. Any transient lodging
tax required to be paid by a transient under the
provisions of this chapter shall constitute a debt owed by the transient to the city. Any such tax that has been collected by an operator but has not been paid to the
city shall constitute a debt owed by the operator to the city. Any person owing money to the city under the
provisions of this chapter shall be liable in an action brought in the name of the city for the recovery of
such amount.
(B) Obligation of operator. Each operator shall
be obligated to pay to the city all transient lodging
taxes actually collected, as well as the amount of any
such taxes that were lawfully imposed but not
collected by the operator. This obligation includes the duty to pay to the city all penalties and interest
specified by law.
§ 3.55.130 RETENTION AND INSPECTION OF
RECORDS.
(A) Retention. Each operator shall retain, for no
less than three years, the records required to be
maintained by this chapter. The three-year period shall commence on the date of the deadline for remittance
of the transient lodging tax to which the record
pertains.
(B) Inspection. City representatives may inspect,
upon voluntary production by the operator or
compelled production pursuant to subpoena, the
records required to be maintained by this chapter.
§ 3.55.140 VIOLATION - PENALTY.
(A) Any person who willfully violates this
chapter shall be guilty of a misdemeanor.
(B) Any person who knowingly makes any
fraudulent representation on a document required by
this chapter to be maintained or delivered to the city

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Transient Lodging Tax 97
shall be guilty of a misdemeanor.
(C) Any person who willfully aids another
person to violate division (B) above shall be guilty of a misdemeanor.
(D) A prosecution for violation of this chapter
shall be instituted within five years after the
commissions of the offense, or within two years after
the discovery of the violation, whichever is later.
§ 3.55.150 ENFORCEMENT - CITING
AUTHORITY.

It shall be the duty of the Department of Finance
and Management Services, or its authorized
representatives, to enforce the provisions of this
chapter. The Director of Finance and Management
Services, and his or her authorized representatives, are authorized and empowered to issue citations and
notices to appear for violations of the provisions of
this chapter.
(Ord. MC-1484, passed 4-18-2018; Ord. MC-1625,
passed 2-21-2024)
§ 3.55.160 PREREQUISITE FOR SUIT.

No suit or proceeding shall be maintained in any
court for the recovery of any amount alleged to have
been erroneously or illegally determined or collected
unless a refund claim has been duly filed.
§ 3.55.170 AMENDMENTS.

Any increase of the amount of the tax that is
imposed by this chapter, which is set forth in
§ 3.55.020(A), shall be approved by a majority vote of
the voters at an election, in accordance with applicable provisions of state law. Any other amendments to the
provisions of this chapter shall be adopted by the
Common
City Council.
§ 3.55.180 SEVERABILITY.

If any part or provision of this chapter is in
conflict or inconsistent with applicable provisions of
federal or state statutes, or is otherwise held to be
invalid or unenforceable by any court of competent
jurisdiction, such part or provision shall be suspended and superseded by such applicable law or regulations,
and the remainder of this chapter shall not be affected thereby.
(Ord. 2811, passed 4-11-1967; Ord. 3433, passed
6-24-1974; Ord. 3846, passed 7-11-1979; Ord.

MC-288, passed 7-7-1983; Ord. MC-296, passed
8-3-1983; Ord. MC-376, passed 6-5-1984; Ord.

MC-702, passed 1-27-1990; Ord. MC-732, passed
6-18-1990; Ord. MC-805, passed 9-18-1991; Ord.

MC-1006, passed 11-18-1997; Ord. MC-1026, passed
7-23-1998; Ord. MC-1127, passed 7-16-2002)

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CHAPTER 3.56: UNIFORM LOCAL SALES AND USE TAX
Section

3.56.010 Short title

3.56.020 Purpose

3.56.030 Sales tax - imposition

3.56.040 Sales tax - adoption of state
statutes

3.56.050 Sales tax - seller’s permit

3.56.060 Sales tax - exemptions

3.56.070 Use tax - imposition

3.56.080 Use tax - adoption of state
statutes

3.56.090 Use tax - exemptions

3.56.100 Amendments

3.56.110 Enjoining collection forbidden
Statutory reference:

For provisions authorizing cities to impose sales
and use taxes, see Cal. Gov’t Code, § 37101.

For provisions on uniform local sales and use
taxes, see Cal. Revenue and Taxation Code,
§§ 7200 et seq.
§ 3.56.010 SHORT TITLE.

The ordinance codified in this chapter shall be
known as the “Uniform Local Sales and Use Tax
Ordinance” of the city.
(Ord. 2118, passed 5-31-1956)
§ 3.56.020 PURPOSE.

The Mayor and Common
City Council of the city
declare that the ordinance codified in this chapter is
adopted to achieve the following, among other
purposes, and direct that the provisions hereof be
interpreted in order to accomplish those purposes:
(A) To adopt a sales and use tax ordinance which
complies with the requirements and limitations
contained in the Cal. Revenue and Taxation Code,
Division 2, Part 1.5;
(B) To adopt a sales and use tax ordinance which
incorporates provisions identical to those of the sales and use tax law of the state insofar as those provisions are not inconsistent with the requirements and
limitations contained in the Cal. Revenue and Taxation
Code, Division 2, Part 1.5;
(C) To adopt a sales and use tax ordinance which
imposes a 1% tax and provides a measure therefor that
can be administered and collected by the State Board
of Equalization in a manner that adapts itself as fully as practical to, and requires the least possible deviation from, the existing statutory and administrative
procedures followed by the State Board of
Equalization in administering and collecting the state
sales and use taxes; and
(D) To adopt a sales and use tax ordinance which
can be administered in a manner that will, to the
degree possible consistent with the provisions of the
said Cal. Revenue and Taxation Code, Division 2,
Part 1.5, minimize the cost of collecting city sales and use taxes and at the same time minimize the burden of
record-keeping upon persons subject to taxation under
the provisions of this chapter.
(Ord. 2118, passed 5-31-1956; Ord. 2592, passed
7-7-1964; Ord. 3529, passed 9-16-1975)
§ 3.56.030 SALES TAX - IMPOSITION.
(A) For the privilege of selling tangible personal
property at retail a tax is imposed upon retailers in the city at the rate of 1% of the gross receipts of the
retailer from the sale of all tangible personal property sold at retail in the city on and after the operative date of the ordinance codified in this chapter.
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San Bernardino - Revenue and Finance100
(B) For the purposes of this chapter, all retail
sales are consummated at the place of business of the
retailer unless the tangible personal property sold is
delivered by the retailer or his or her agent to an
out-of-state destination or to a common carrier for
delivery to an out-of-state destination. The gross
receipts from such sales shall include delivery charges, when such charges are subject to the state sales and
use tax, regardless of the place to which delivery is
made. In the event a retailer has no permanent place of business in the state or has more than one place of
business, the place or places at which the retail sales are consummated shall be determined under rules and
regulations to be prescribed and adopted by the Board
of Equalization.
(Ord. 2118, passed 5-31-1956; Ord. 2406, passed
12-19-1961; Ord. 3529, passed 9-16-1975)
§ 3.56.040 SALES TAX - ADOPTION OF
STATE STATUTES.
(A) Except as hereinafter provided, and except
insofar as they are inconsistent with the provisions of the Cal. Revenue and Taxation Code, Division 2, Part

1.5, all of the provisions of Division 2, Part 1
I of said
Code, as amended and in force and effect on July 1,
1956, applicable to sales taxes are adopted and made
a part of §§ 3.56.030 through 3.56.060 as though fully
set forth in this section.
(B) Wherever, and to the extent that, in the Cal.

Revenue and Taxation Code, Division 2, Part 1
I, the
state is named or referred to as the taxing agency, the city shall be substituted therefor. Nothing in this
division (B) shall be deemed to require the substitution of the name of the city for the word “state” when that
word is used as part of the title of the State Controller, the State Treasurer, the State Board of Control, the
State Board of Equalization or the name of the State
Treasury, or of the Constitution of the state; nor shall the name of the city be substituted for that of the state in any section when the result of that substitution
would require action to be taken by or against the city or any agency thereof, rather than by or against the
State Board of Equalization, in performing the
functions incident to the administration or operation of this chapter; and neither shall the substitution be
deemed to have been made in those sections,
including, but not necessarily limited to, sections
referring to the exterior boundaries of the state, where the result of the substitution would be to provide an
exemption from this tax with respect to certain gross
receipts which would not otherwise be exempt from
this tax while those gross receipts remain subject to tax by the state under the provisions of the Cal. Revenue
and Taxation Code, Division 2, Part 1
I; nor to impose
this tax with respect to certain gross receipts which
would not be subject to tax by the state under the
provisions of that code, and, in addition, the name of
the city shall not be substituted for that of the state in Cal. Revenue and Taxation Code, §§ 6701, 6702
(except in the last sentence thereof), 6711, 6715,
6737, 6797 and 6828, as adopted.
(Ord. 2118, passed 5-31-1956)
§ 3.56.050 SALES TAX - SELLER’S PERMIT.

If a seller’s permit has been issued to a retailer
under the Cal. Revenue and Taxation Code, § 6067,
an additional seller’s permit shall not be required by
reason of §§ 3.56.030 through 3.56.060.
(Ord. 2118, passed 5-31-1956; Ord. 3378, passed
10-4-1973)
§ 3.56.060 SALES TAX - EXEMPTIONS.

There shall be excluded from the gross receipts
by which the tax is measured:
(A) The amount of any sales or use tax imposed
by the state upon a retailer or consumer;
(B) The gross receipts from the sale of tangible
personal property to operators of waterborne vessels to be used or consumed principally outside the city in
which the sale is made and directly and exclusively in
the carriage of persons or property in such vessels for commercial purposes; and
(C) The gross receipts from the sale of tangible
personal property to operators of aircraft to be used or consumed principally outside the city in which the sale is made and directly and exclusively in the use of such aircraft as common carriers of persons or property
under the authority of the laws of this state, the United

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Uniform Local Sales and Use Tax 101
States or any foreign government.
(Ord. 2118, passed 5-31-1956; Ord. 3378, passed
10-4-1973; Ord. MC-326, passed 12-20-1983)
§ 3.56.070 USE TAX - IMPOSITION.

An excise tax is imposed on the storage, use or
other consumption in the city of tangible personal
property purchased from any retailer on or after the
operative date of the ordinance codified in this chapter for storage, use or other consumption in the city at the rate of 1% of the sales price of the property. The sales price shall include delivery charges when such charges
are subject to state sales or use tax regardless of the place to which delivery is made.
(Ord. 2118, passed 5-31-1956; Ord. 3529, passed
9-16-1975)
§ 3.56.080 USE TAX - ADOPTION OF STATE
STATUTES.
(A) Except as hereinafter provided, and except
insofar as they are inconsistent with the provisions of the Cal. Revenue and Taxation Code, Division 2, Part

1.5, all of the provisions of Part 1
I of Division 2 of
said Code as amended and in force and effect on July
1, 1956, applicable to use taxes are adopted and made
a part of §§ 3.56.070 through 3.56.090 as though fully
set forth in this section.
(B) Wherever, and to the extent that, in the Cal.

Revenue and Taxation Code, Division 2, Part 1
I, the
state is named or referred to as the taxing agency, the name of this city shall be substituted therefor. Nothing in this division (B) shall be deemed to require the
substitution of the name of this city for the word
“state” when that word is used as part of the title of
the State Controller, the State Treasurer, the State
Board of Control, the State Board of Equalization or
the name of the State Treasury, or of the Constitution
of the state; nor shall the name of the city be
substituted for that of the state in any section when the result of that substitution would require action to be
taken by or against the city or any agency thereof
rather than by or against the State Board of
Equalization, in performing the functions incident to
the administration or operation of this chapter; and
neither shall the substitution be deemed to have been
made in those sections, including, but not necessarily
limited to, sections referring to the exterior boundaries of the state, where the result of the substitution would be to provide an exemption from this tax with respect
to certain storage, use or other consumption of
tangible personal property which would not otherwise
be exempt from this tax while such storage, use or
other consumption remains subject to tax by the state
under the provisions of the Cal. Revenue and Taxation
Code, Division 2, Part 1
I, or to impose this tax with
respect to certain storage, use or other consumption of tangible personal property which would not be subject
to tax by the state under the provisions of that code,
and in addition, the name of the city shall not be
substituted for that of the state in the Cal. Revenue and Taxation Code, §§ 6701, 6702 (except in the last
sentence thereof), 6711, 6715, 6737, 6797 and 6828 as
adopted, and the name of the city shall not be
substituted for the word “state” in the phrase “retailer engaged in business in this state” in § 6203 nor in the definition of that phrase in § 6203.
(Ord. 2118, passed 5-31-1956; Ord. 2406, passed
12-19-1961)
§ 3.56.090 USE TAX - EXEMPTIONS.

There shall be exempt from the tax due under this
section:
(A) The amount of any sales or use tax imposed
by the state upon a retailer or consumer;
(B) The storage, use or other consumption of
tangible personal property, the gross receipts from the sale of which have been subject to sales tax under a
sales and use tax ordinance enacted in accordance with
the Cal. Revenue and Taxation Code, Division 2, Part

1.5, by any city and county, county or city in this
state;
(C) The storage, use or other consumption of
tangible personal property purchased by operators of
waterborne vessels and used or consumed by such
operators directly and exclusively in the carriage of
persons or property in such vessels for commercial
purposes; and

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San Bernardino - Revenue and Finance102
(D) In addition to the exemptions provided in the
Cal. Revenue and Taxation Code, §§ 6366 and
6366.1, the storage, use or other consumption of
tangible personal property purchased by operators of
aircraft and used or consumed by such operators
directly and exclusively in the use of such aircraft as common carriers of persons or property for hire or
compensation under a certificate of public convenience
and necessity issued pursuant to the laws of this state, the United States or any foreign government.
(Ord. 2118, passed 5-31-1956; Ord. 3378, passed
10-4-1973; Ord. MC-326, passed 12-20-1983)
§ 3.56.100 AMENDMENTS.

All amendments of the California Revenue and
Taxation Code enacted subsequent to the effective date
of the ordinance codified in this chapter which relate
to the sales and use tax and which are not inconsistent with the Cal. Revenue and Taxation Code, Division 2,
Part 1.5 shall automatically become a part of this
chapter.
(Ord. 2118, passed 5-31-1956)
§ 3.56.110 ENJOINING COLLECTION
FORBIDDEN.

No injunction or writ of mandate or other legal or
equitable process shall issue in any suit, action or
proceeding in any court against the state or this city, or against any officer of the state or this city, to
prevent or enjoin the collection under this chapter, or the Cal. Revenue and Taxation Code, Division 2, Part

1.5, of any tax or any amount of tax required to be
collected.
(Ord. 2118, passed 5-31-1956)
Cross-reference:

For the State Cigarette Tax Law, see Cal.

Revenue and Taxation Code, §§ 30001 et seq.

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CHAPTER 3.57: TRANSACTIONS AND USE TAX
Section

3.57.010 Purpose

3.57.020 Contract with state

3.57.030 Transactions tax rate

3.57.040 Place of sale

3.57.050 Use tax rate

3.57.060 Adoption of provisions of state
law

3.57.070 Limitations on adoption of state
law and collection of use taxes

3.57.080 Permit not required

3.57.090 Exemptions and exclusions

3.57.100 Amendments

3.57.110 Enjoining collection forbidden

3.57.120 Duration of tax
§ 3.57.010 PURPOSE.

The ordinance incorporated in this chapter is
adopted to achieve the following, among other
purposes, and directs that the provisions hereof be
interpreted in order to accomplish those purposes:
(A) To impose a retail transactions and use tax in
accordance with the provisions of the Cal. Revenue
and Taxation Code, Division 2, Part 1.6 (commencing
with § 7251) and Division 2, Part 1.7, § 7285.9
which authorizes the city to adopt this tax ordinance
which shall be operative if a majority of the electors
voting on the measure vote to approve the imposition
of the tax at an election called for that purpose;
(B) To adopt a retail transactions and use tax
ordinance that incorporates provisions identical to
those of the sales and use tax law of the state insofar as those provisions are not inconsistent with the
requirements and limitations contained in the Cal.

Revenue and Taxation Code, Division 2, Part 1.6;
(C) To adopt a retail transactions and use tax
ordinance that imposes a tax and provides a measure
therefore that can be administered and collected by the State Department of Tax and Fee Administration in a
manner that adapts itself as fully as practicable to, and requires the least possible deviation from, the existing statutory and administrative procedures followed by
the State Department of Tax and Fee Administration in
administering and collecting the state sales and use
taxes; and
(D) To adopt a retail transactions and use tax
ordinance that can be administered in a manner that
will be, to the greatest degree possible, consistent with the provisions of the Cal. Revenue and Taxation Code,
Division 2, Part 1.6, minimize the cost of collecting
the transactions and use taxes, and at the same time,
minimize the burden of record-keeping upon persons
subject to taxation under the provisions of this chapter. (Ord. MC-1551, passed 12-7-2020)
§ 3.57.020 CONTRACT WITH STATE.

Prior to the operative date, the city shall contract
with the State Department of Tax and Fee
Administration to perform all functions incident to the administration and operation of this transactions and
use tax ordinance; provided that if the city shall not
have contracted with the State Department of Tax and
Fee Administration prior to the operative date, it shall nevertheless so contract and in such a case the
operative date shall be the first day of the first
calendar quarter following the execution of such a
contract.
(Ord. MC-1551, passed 12-7-2020)
§ 3.57.030 TRANSACTIONS TAX RATE.

For the privilege of selling tangible personal
103

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San Bernardino - Revenue and Finance104
property at retail, a tax is imposed upon all retailers in the incorporated territory of the city at the rate of 1% of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in said
territory on and after the operative date of this chapter. (Ord. MC-1551, passed 12-7-2020)
§ 3.57.040 PLACE OF SALE.

For the purposes of this chapter, all retail sales
are consummated at the place of business of the
retailer unless the tangible personal property sold is
delivered by the retailer or his or her agent to an
out-of-state destination or to a common carrier for
delivery to an out-of-state destination. The gross
receipts from such sales shall include delivery charges, when such charges are subject to the state sales and
use tax, regardless of the place to which delivery is
made. In the event a retailer has no permanent place of business in the state or has more than one place of
business, the place or places at which the retail sales are consummated shall be determined under rules and
regulations to be prescribed and adopted by the State
Department of Tax and Fee Administration.
(Ord. MC-1551, passed 12-7-2020)
§ 3.57.050 USE TAX RATE.

An excise tax is imposed on the storage, use or
other consumption in the city of tangible personal
property purchased from any retailer on and after the
operative date of this ordinance for storage, use or
other consumption in said territory at the rate of 1% of the sales price of the property. The sales price shall
include delivery charges when such charges are subject
to state sales or use tax regardless of the place to
which delivery is made.
(Ord. MC-1551, passed 12-7-2020)
§ 3.57.060 ADOPTION OF PROVISIONS OF
STATE LAW.

Except as otherwise provided in this chapter and
except insofar as they are inconsistent with the
provisions of the Cal. Revenue and Taxation Code,
Division 2, Part 1.6, all of the provisions of the Cal.

Revenue and Taxation Code, Division 2, Part 1
(commencing with § 6001) are adopted and made a
part of this chapter as though fully set forth herein.
(Ord. MC-1551, passed 12-7-2020)
§ 3.57.070 LIMITATIONS ON ADOPTION OF

STATE LAW AND COLLECTION OF USE
TAXES.

In adopting the provisions of the Cal. Revenue
and Taxation Code, Division 2, Part 1:
(A) Wherever the state is named or referred to as
the taxing agency, the name of this city shall be
substituted therefor. However, the substitution shall
not be made when:
(1) The word “state” is used as a part of the
title of the State Controller, State Treasurer, California Victim Compensation Board, California Department of
Tax and Fee Administration, State Treasury or the
California Constitution;
(2) The result of that substitution would
require action to be taken by or against this city or any agency, officer or employee thereof rather than by or
against the State Department of Tax and Fee
Administration, in performing the functions incident to the administration or operation of this chapter;
(3) In those sections, including, but not
necessarily limited to, sections referring to the exterior boundaries of the state, where the result of the
substitution would be to:
(a) Provide an exemption from this tax
with respect to certain sale s, storage, use or other
consumption of tangible personal property which
would not otherwise be exempt from this tax while
such sales, storage, use or other consumption remain
subject to tax by the state under the provisions of the Cal. Revenue and Taxation Code, Division 2, Part 1;
or
(b) Impose this tax with respect to
certain sales, storage, use or other consumption of
tangible personal property which would not be subject
to tax by the state under the said provision of that

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Transactions and Use Tax 105
code.
(4) In reference to the Cal. Revenue and
Taxation Code, §§ 6701, 6702 (except in the last
sentence thereof), 6711, 6715, 6737, 6797 or 6828.
(B) (1) The word “city” shall be substituted for
the word “state” in the phrase “retailer engaged in
business in this state” in the Cal. Revenue and
Taxation Code, § 6203 and in the definition of that
phrase in § 6203.
(2) “A retailer engaged in business in the
District” shall also include any retailer that, in the
preceding calendar year or the current calendar year,
has total combined sales of tangible personal property
in this state or for delivery in the state by the retailer and all persons related to the retailer that exceeds
$500,000. For purposes of this section, a person is
related to another person if both persons are related to each other pursuant to 26 U.S.C. § 267(b) and the
regulations thereunder.
(Ord. MC-1551, passed 12-7-2020)
§ 3.57.080 PERMIT NOT REQUIRED.

If a seller’s permit has been issued to a retailer
under the Cal. Revenue and Taxation Code, § 6067,
an additional transactor’s permit shall not be required by this chapter.
(Ord. MC-1551, passed 12-7-2020)
§ 3.57.090 EXEMPTIONS AND EXCLUSIONS.
(A) There shall be excluded from the measure of
the transactions tax and the use tax the amount of any
sales tax or use tax imposed by the state or by any
city, city and county, or county pursuant to the
Bradley-Bums Uniform Local Sales and Use Tax Law
or the amount of any state-administered transactions or use tax.
(B) There are exempted from the computation of
the amount of transactions tax the gross receipts from:
(1) Sales of tangible personal property,
other than fuel or petroleum products, to operators of
aircraft to be used or consumed principally outside the county in which the sale is made and directly and
exclusively in the use of such aircraft as common
carriers of persons or property under the authority of
the laws of this state, the United States or any foreign government;
(2) Sales of property to be used outside the
city which is shipped to a point outside the city,
pursuant to the contract of sale, by delivery to such
point by the retailer or his or her agent, or by delivery by the retailer to a carrier for shipment to a consignee at such point. For the purposes of this division (B)(2), delivery to a point outside the city shall be satisfied:
(a) With respect to vehicles (other than
commercial vehicles) subject to registration pursuant
to the Cal. Vehicle Code, Division 3, Chapter 1
(commencing with § 4000), aircraft licensed in
compliance with the Cal. Public Utilities Code,
§ 21411 and undocumented vessels registered under of
the Cal. Vehicle Code, Division 3.5 (commencing
with § 9840), by registration to an out-of-city address and by a declaration under penalty of perjury, signed
by the buyer, stating that such address is, in fact, his or her principal place of residence; and
(b) With respect to commercial
vehicles, by registration to a place of business
out-of-city and declaration under penalty of perjury,
signed by the buyer, that the vehicle will be operated
from that address.
(3) The sale of tangible personal property if
the seller is obligated to furnish the property for a
fixed price pursuant to a contract entered into prior to the operative date of this chapter;
(4) A lease of tangible personal property
which is a continuing sale of such property, for any
period of time for which the lessor is obligated to lease the property for an amount fixed by the lease prior to
the operative date of this chapter; and
(5) For the purposes of divisions (B)(3) and
(B)(4) above, the sale or lease of tangible personal
property shall be deemed not to be obligated pursuant
to a contract or lease for any period of time for which any party to the contract or lease has the unconditional

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right to terminate the contract or lease upon notice,
whether or not such right is exercised.
(C) There are exempted from the use tax
imposed by this chapter, the storage, use or other
consumption in this city of tangible personal property:
(1) The gross receipts from the sale of
which have been subject to a transactions tax under
any state-administered transactions and use tax
ordinance;
(2) Other than fuel or petroleum products
purchased by operators of aircraft and used or
consumed by such operators directly and exclusively
in the use of such aircraft as common carriers of
persons or property for hire or compensation under a
certificate of public convenience and necessity issued
pursuant to the laws of this state, the United States or any foreign government. This exemption is in addition
to the exemptions provided in the Cal. Revenue and
Taxation Code, §§ 6366 and 6366.1;
(3) If the purchaser is obligated to purchase
the property for a fixed price pursuant to a contract
entered into prior to the operative date of this chapter; (4) If the possession of, or the exercise of
any right or power over, the tangible personal property arises under a lease which is a continuing purchase of
such property for any period of time for which the
lessee is obligated to lease the property for an amount fixed by a lease prior to the operative date of this
chapter;
(5) For the purposes of divisions (C)(3) and
(C)(4) above, storage, use or other consumption, or
possession of, or exercise of any right or power over,
tangible personal property shall be deemed not to be
obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or
lease upon notice, whether or not such right is
exercised;
(6) Except as provided in division
(C)(7) below, a retailer engaged in business in the city shall not be required to collect use tax from the
purchaser of tangible personal property, unless the
retailer ships or delivers the property into the city or participates within the city in making the sale of the property, including, but not limited to, soliciting or
receiving the order, either directly or indirectly, at a place of business of the retailer in the city or through any representative, agent, canvasser, solicitor,
subsidiary or person in the city under the authority of the retailer; and
(7) “A retailer engaged in business in the
city” shall also include any retailer of any of the
following: vehicles subject to registration pursuant to the Cal. Vehicle Code, Division 3, Chapter 1
(commencing with § 4000); aircraft licensed in
compliance with the Cal. Public Utilities Code,
§ 21411; or undocumented vessels registered under the
Cal. Vehicle Code, Division 3.5 (commencing with
§ 9840). That retailer shall be required to collect use tax from any purchaser who registers or licenses the
vehicle, vessel or aircraft at an address in the city.
(D) Any person subject to use tax under this
chapter may credit against that tax any transactions tax or reimbursement for transactions tax paid to a district imposing, or retailer liable for a transactions tax
pursuant to the Cal. Revenue and Taxation Code,
Division 2, Part 1.6, with respect to the sale to the
person of the property the storage, use or other
consumption of which is subject to the use tax.
(Ord. MC-1551, passed 12-7-2020)
§ 3.57.100 AMENDMENTS.

All amendments subsequent to the effective date
of this chapter to the Cal. Revenue and Taxation
Code, Division 2, Part 1, relating to sales and use
taxes and which are not inconsistent with the Cal.

Revenue and Taxation Code, Division 2, Part 1.6 and

1.7, and all amendments to the Cal. Revenue and
Taxation Code, Division 2, Part 1.6 and 1.7, shall
automatically become a part of this chapter; provided,
however, that no such amendment shall operate so as
to affect the rate of tax imposed by this chapter.
(Ord. MC-1551, passed 12-7-2020)
§ 3.57.110 ENJOINING COLLECTION
FORBIDDEN.

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Transactions and Use Tax 107
No injunction or writ of mandate or other legal or
equitable process shall issue in any suit, action or
proceeding in any court against the state or the city, or against any officer of the state or the city, to prevent or enjoin the collection under this chapter, or the Cal.

Revenue and Taxation Code, Division 2, Part 1.6, of
any tax or any amount of tax required to be collected.
(Ord. MC-1551, passed 12-7-2020)
§ 3.57.120 DURATION OF TAX.

The tax imposed by this chapter shall continue
until this chapter is repealed.
(Ord. MC-1551, passed 12-7-2020)

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CHAPTER 3.60: CIGARETTE TAX
(Repealed by Ord. MC-1484, passed 4-18-2018)
Statutory reference:

For the State Cigarette Tax Law, see Cal. Revenue and Taxation Code, §§ 30001 et seq. 109

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San Bernardino - Revenue and Finance110

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CHAPTER 3.64: TAX ON PARKING AND BUSINESS IMPROVEMENT AREA Section

3.64.010 Parking and business
improvement area

3.64.020 Rates

3.64.030 Proposed uses for proceeds

3.64.040 Collection

3.64.050 Special fund

3.64.060 Issuance of business license -
payment of assessment required

3.64.070 Delinquency - assessment of
penalties
§ 3.64.010 PARKING AND BUSINESS
IMPROVEMENT AREA.
(A) The Mayor and City Council may establish,
by ordinance, in accordance with state law, one or
more parking and business improvement areas within
boundaries as described in the ordinance.
(B) There may be imposed upon each type of
business, including any profession, conducted within
said parking and business improvement area, an annual
assessment after formation, in addition to the tax
imposed upon such business pursuant to the business
licensing provisions of this municipal code. Such
additional assessment shall be imposed at the rates set forth in the enacting ordinance for the specified
classifications regardless of whether the business is
taxed upon a flat rate or gross receipts or other basis, and reassessed annually as required by state law. Such
additional assessment shall be imposed upon each
business in accordance with the classifications set forth in Chapter 5.04.
(Ord. 2711, passed 12-14-1965; Ord. 3292, passed
9-25-1972; Ord. MC-1484, passed 4-18-2018)
§ 3.64.020 RATES.

Rates for such assessments in addition to business
license taxes shall be established in the ordinance
creating each specific parking and business
improvement area, based upon the classifications
specified in Chapter 5.04.
(Ord. 2711, passed 12-14-1965; Ord. 2730, passed
3-15-1966; Ord. MC-1099, passed 7-9-2001; Ord.

MC-1484, passed 4-18-2018)
§ 3.64.030 PROPOSED USES FOR PROCEEDS.

The proposed uses to which the proceeds obtained
from the additional assessments on businesses within
the specific area shall be put are:
(A) The acquisition, construction and
maintenance of parking facilities for the benefit of the area;
(B) Decoration of any public place in the area;
(C) Promotion of public events which are to take
place on or in public places in the area;
(D) Furnishing of music in any public place in
the area; and
(E) The general promotion of retail trade
activities in the area.
(Ord. 3293, passed 9-25-1972; Ord. MC-1484, passed
4-18-2018)
§ 3.64.040 COLLECTION.
(A) The collection of the additional tax from any
business in the area shall be made at the same time and 111

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San Bernardino - Revenue and Finance112
in the same manner as any other business license tax
is collected, and the cost of the collection may be paid from the proceeds obtained from the additional tax or
penalties imposed thereunder.
(B) All monies and revenue collected pursuant to
this chapter and the applicable enacting ordinance shall be deposited in the General Fund, to be transferred
from the General Fund to the applicable Parking and
Business Improvement Fund as provided in §

3.64.050.
(Ord. 3292, passed 9-25-1972; Ord. MC-1484, passed
4-18-2018)
§ 3.64.050 SPECIAL FUND.

A special fund designated as the Parking and
Business Improvement Fund is created. If more than
one parking and business improvement area is created
in the city, a special fund shall be designated for each such area by name. All monies and revenue collected
pursuant to this chapter shall be deposited in the
General Fund, and the Department of Finance and
Management Services will prepare monthly a
statement showing the monies collected and to be
transferred from the General Fund to each specific
Parking and Business Improvement Fund.
(Ord. 2711, passed 12-14-1965; Ord. 3212, passed
11-16-1971; Ord. MC-1484, passed 4-18-2018; Ord.

MC-1625, passed 2-21-2024)
§ 3.64.060 ISSUANCE OF BUSINESS LICENSE
- PAYMENT OF ASSESSMENT REQUIRED.
(A) No business license shall be issued to any
business within the boundaries of the area pursuant to
Chapter 5.04, unless the assessment imposed by the
enacting ordinance is paid together with the business
license tax payable pursuant to Chapter 5.04.
(B) Any person, firm or corporation operating or
carrying on a business as provided for in this section
shall be subject to all penalties, both civil and
criminal, as are provided therefor in Chapter 5.04 and
Cal. Business and Professions Code, § 16240 for
operating a business without a valid business license.
(Ord. MC-1484, passed 4-18-2018)
§ 3.64.070 DELINQUENCY - ASSESSMENT
OF PENALTIES.
(A) The time of delinquency for the assessment
of penalties for all assessments covered by this chapter shall be the same as set forth in § 5.04.075 for the
business license tax.
(B) Payments of the assessment which are
received in the Department of Finance and
Management Services after the applicable delinquent
dates, or bearing a postmark after said dates, as set
forth in § 5.04.075, shall be deemed delinquent and
subject to penalty assessment.
(C) For failure to pay the assessment on or
before the start of business, or for failure to pay the assessment before the applicable delinquent date, there is imposed a penalty of 50% of the assessment. An
additional penalty of 50% of the assessment shall be
imposed on the last day of the third consecutive month
of delinquency. Such penalties shall be added to the
assessment due.
(Ord. MC-1484, passed 4-18-2018; Ord. MC-1625,
passed 2-21-2024)

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CHAPTER 3.68: ASSESSMENTS FOR NUISANCE ABATEMENT
(Repealed by Ord. MC-1418, passed 10-5-2015)
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CHAPTER 3.70: FEES SET BY RESOLUTION
Section

3.70.010 Fees set by resolution
§ 3.70.010 FEES SET BY RESOLUTION.

Except as otherwise required by law and
notwithstanding provisions of this code to the contrary, all fees provided for by this code or hereafter
established shall be set by resolution of the Mayor and Common
City Council and any contrary or conflicting
fees set forth in this code shall thereafter be
disregarded.
(Ord. MC-745, passed 10-8-1990)
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CHAPTER 3.72: USER FEES FOR EMERGENCY MEDICAL SERVICES Section

3.72.010 Authority to render emergency
medical services

3.72.020 User fees
§ 3.72.010 AUTHORITY TO RENDER
EMERGENCY MEDICAL SERVICES.

The Fire Suppression Division of the City Fire
Department, when called upon by citizens of the
community, shall respond to emergency medical
incidents and render emergency medical care and
lifesaving measures in accordance with the emergency
medical standards established by the county health
officer.
(Ord. MC-760, passed 11-27-1990)
§ 3.72.020 USER FEES.
(A) Any person receiving emergency medical
services of the city shall be charged a user fee, as
established by resolution of the Mayor and
Common
City Council.
(B) User fees shall be charges designed to
recover costs associated with the delivery of paramedic services, and shall be in two tiers:
(1) Emergencies requiring basic life support
services by City Fire Department paramedics or
emergency medical technicians; and
(2) Emergencies requiring advanced life
support services by City Fire Department paramedics.
(C) A voluntary “membership fee” shall be
offered to residents of the city for the purpose of
assuring members that the membership prepays any
insurance deductible for City Fire Department
emergency medical services.
(D) Residents participating in the voluntary
membership fee program shall provide to the city
information to enable the city to file claims against
their insurance providers, if any, for the user fees.

Any payment made by a member’s insurance provider
shall be deemed payment in full, and the member shall
incur no further direct personal liability for said user fees.
(E) A charge for delinquent payment of fees for
services is authorized, to be set by resolution of the
Mayor and Common
City Council.
(F) Verification of membership and/or ability to
pay shall not occur at the scene of any emergency.
(G) No emergency medical services shall be
denied or delayed to anyone on the basis of inability to pay or to provide evidence of membership.
(Ord. MC-760, passed 11-27-1990)
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San Bernardino - Revenue and Finance120

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CHAPTER 3.73: USER FEES FOR VIDEO PRODUCTION SERVICES
Section

3.73.010 Authority to contract for
production services

3.73.020 User fees
§ 3.73.010 AUTHORITY TO CONTRACT FOR
PRODUCTION SERVICES.

The Telecommunications Division of the city may
enter into an agreement to provide video production
services which shall be executed by the City
Administrator.
(Ord. MC-824, passed 3-17-1992)
§ 3.73.020 USER FEES.
(A) Any individual, agency or organization
contracting for video production services shall be
charged a user fee, as established by resolution of the Mayor and Common
City Council.
(B) User fees shall be charges designed to
recover costs associated with the delivery of
production services.
(C) User may be required to pay a
non-refundable deposit of costs as set by resolution of the Mayor and Common
City Council and as described
in the production agreement. Balance of payment shall
be due within ten days of service completion.
(D) A charge for delinquent payment of fees for
services is authorized, to be set by resolution of the
Mayor and Common
City Council.
(Ord. MC-824, passed 3-17-1992)
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CHAPTER 3.75: DRAINAGE FACILITIES; PUBLIC UTILITIES
Section

3.75.010 Drainage facilities; public
utilities

3.75.020 Utility fees
§ 3.75.010 DRAINAGE FACILITIES; PUBLIC
UTILITIES.

Pursuant to the authority of Cal. Public Utilities
Code, § 10001 and the City Charter, all publicly
owned drainage facilities in the city are declared to be public utilities.
(Ord. MC-828, passed 4-7-1992)
§ 3.75.020 UTILITY FEES.

The Mayor and Common
City Council may, from
time to time, by resolution, adopt monthly utility
drainage service fees, relating to the operation and
maintenance of such drainage facilities.
(Ord. MC-828, passed 4-7-1992)
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CHAPTER 3.80: COST RECOVERY SYSTEM FOR BOOKING FEE COLLECTIONS Section

3.80.010 Authority and scope

3.80.020 Purpose

3.80.030 Definitions

3.80.040 Method of assessing amount of
fees

3.80.050 Amount of fees collected

3.80.060 Severability
§ 3.80.010 AUTHORITY AND SCOPE.

This chapter is adopted pursuant to Cal. Gov’t
Code, §§ 29550.1
29550 et seq. as the same may now
exist or hereafter be amended.
(Ord. MC-1002, passed 9-15-1997)
§ 3.80.020 PURPOSE.

The proceeds from this program shall be used to
reimburse the city’s General Fund for costs charged by
the county for the booking or other processing of
persons arrested and other costs incurred in connection therewith.
(Ord. MC-1002, passed 9-15-1997)
§ 3.80.030 DEFINITIONS.

For the purpose of this chapter, the following
definitions shall apply unless the context clearly
indicates or requires a different meaning.

CITY. The City of San Bernardino.

COUNTY. The County of San Bernardino.
(Ord. MC-1002, passed 9-15-1997)
§ 3.80.040 METHOD OF ASSESSING
AMOUNT OF FEES.

Pursuant to Cal. Gov’t Code, § 29550.1
, the city
shall charge a fee equal to the fee assessed by the
county to the city for the booking or other processing
of persons arrested, at the request of the city, to the person arrested, if that person is convicted of a
criminal offense related to said arrest.
(Ord. MC-1002, passed 9-15-1997)
§ 3.80.050 AMOUNT OF FEES COLLECTED.

Fees collected shall be limited to those provided
under Cal. Gov’t Code, §§ 29550.1
et seq. The actual
cost of recovery over and above the criminal justice
administrative fees shall be charged to the person
convicted if applicable.
(Ord. MC-1002, passed 9-15-1997)
§ 3.80.060 SEVERABILITY.

In any section, division, part, clause, sentence or
phrase of this chapter or the application thereof is for any reason held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, the
validity of the remaining portions of this chapter, the application thereof and the fee imposed shall not be
effected thereby but shall remain in full force and
effect, it being the intention of the City Council to
adopt each and every section, division, part, clause,
sentence or phrase regardless of whether any other
section, division, part, clause, sentence or phrase or
the application thereof if held to be invalid or
125

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San Bernardino - Revenue and Finance126
unconstitutional.
(Ord. MC-1002, passed 9-15-1997)

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TITLE 4: RESERVED
[Reserved]
1 Packet Page. 462

San Bernardino - Reserved2

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TITLE 5: BUSINESS REGISTRATION AND REGULATIONS
Chapter
ARTICLE I. GENERAL PROVISIONS

5.04. GENERAL PROVISIONS AND RATES

5.05. MEDICAL MARIJUANA DISPENSARIES

5.08. RESERVED

5.10. COMMERCIAL CANNABIS ACTIVITIES

5.12. RESERVED

5.14. ENTERTAINMENT - DANCES AND ADULT

ENTERTAINMENT

5.16. FIRE, REMOVAL OR CLOSING-OUT SALES

5.18. CANNABIS BUSINESS TAX

5.19. PEDDLING AND SOLICITING

5.20. MASSAGE PARLORS - MASSAGISTS

5.22. OUTDOOR SALES AND DISPLAYS

5.24. TRANSPORTING PERSONS FOR HIRE

5.26. SHOPPING CARTS
ARTICLE II. SPECIFIC BUSINESSES

5.28. AUTOMOBILE WRECKERS

5.30. SIDEWALK VENDING

5.32. BILLIARD ROOMS AND POOLROOMS
1 Packet Page. 464

San Bernardino - Business Registration and Regulations2

5.36. BINGO GAMES

5.40. CHARITABLE AND RELIGIOUS SOLICITATIONS IN

CENTRAL CITY MALL

5.42. OUTDOOR ENTERTAINMENT

5.44. COIN-OPERATED GAME MACHINES

5.48. RESERVED

5.52. ESCORT BUREAUS

5.56. JUNK AND SECONDHAND DEALERS

5.60. MOTOR BUSES

5.64. MOTOR FUEL SALES

5.68. PERSONAL PROPERTY SALES

5.72. SATELLITE HORSE RACE WAGERING

5.76. TAXICABS AND NON-EMERGENCY MEDICAL

VEHICLES

5.80. THEATERS - MOTION PICTURE AND ELECTRICAL

EQUIPMENT

5.82. OPERATOR PERMIT REGULATIONS

5.84. ENFORCEMENT - CITING AUTHORITY

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ARTICLE I: GENERAL PROVISIONS
CHAPTER 5.04: GENERAL PROVISIONS AND RATES
Section

5.04.005 Registration certificate

5.04.010 Fee - deemed debt

5.04.015 Business registration certificate -
application - issuance

5.04.020 Registration certificate issuance -
non-transferable

5.04.021 Information confidential

5.04.025 Business registration certificate -
other permits required

5.04.026 Transfers of stock or partnership
interest

5.04.030 Business registration certificate
fees - payable in advance

5.04.033 Refund of unused business
registration certificate

5.04.035 Certificate - posting

5.04.040 Constitutional apportionment

5.04.045 Reserved

5.04.050 Transacting business without
registration certificate

5.04.051 Advertising

5.04.055 Fees based on gross receipts

5.04.060 Gross receipts - defined

5.04.063 Gross - work outside city

5.04.065 Gross receipts - business younger
than six months

5.04.070 Examination, audit and
inspection of financial books and
records

5.04.071 Failure to file statement

5.04.075 Penalties for delinquencies

5.04.076 Assessments; delinquent
registrations; liens

5.04.085 Payment of fees

5.04.090 Liquor or intoxicating liquor
defined

5.04.095 Real estate business

5.04.100 Reserved

5.04.110 Advertising - distributing
samples, handbills or dodgers

5.04.115 Reserved

5.04.120 Reserved

5.04.123 Reserved

5.04.125 Auctions

5.04.130 Reserved

5.04.135 Reserved

5.04.140 Billiard or poolroom

5.04.145 Reserved

5.04.150 Vending machine sales and
automatic weighing devices

5.04.155 Bowling alley

5.04.160 Temporary boxing, wrestling or
athletic exhibition

5.04.165 Reserved

5.04.170 Reserved

5.04.175 Reserved

5.04.180 Reserved

5.04.185 Reserved

5.04.190 Reserved

5.04.195 Reserved

5.04.200 Commission merchant or broker
- broker for stocks or bonds

5.04.205 Reserved

5.04.210 Residential and commercial
cleaning

5.04.215 Reserved

5.04.220 Reserved

5.04.225 Reserved

5.04.235 Reserved

5.04.240 Reserved

5.04.245 Exhibitions in theaters or
temporary places

5.04.250 Reserved

5.04.255 Reserved

5.04.260 Reserved

5.04.265 Fire sale, bankrupt or wreck sale
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San Bernardino - Business Registration and Regulations4

5.04.270 Reserved

5.04.275 Game tables, machines or
devices

5.04.280 Hobby horse machines

5.04.285 Music tables, machines or
devices

5.04.290 Notice to City Clerk of table
locations

5.04.295 Coin-operated game machines

5.04.300 Reserved

5.04.305 Reserved

5.04.310 Dog kennel

5.04.315 Junk dealer

5.04.320 Reserved

5.04.325 Reserved

5.04.330 Reserved

5.04.335 Massage parlor

5.04.340 Messenger service

5.04.345 Private patrol system, armored
car service and private police
system

5.04.350 Pawnbroker

5.04.355 Fortune telling

5.04.360 Soliciting, selling, advertising
and begging

5.04.365 Reserved

5.04.370 Seller from booth or/stand -
peddler, flags, banners, balloons,
toys, food and confections

5.04.375 Peddler or solicitor - foodstuffs

5.04.380 Reserved

5.04.385 Christmas tree sales

5.04.390 Reserved

5.04.395 Reserved

5.04.400 Reserved

5.04.405 Reserved

5.04.410 Reserved

5.04.415 Cesspool pumping, collection of
rubbish and waste material

5.04.420 Collection agency

5.04.425 Reserved

5.04.430 Reserved

5.04.445 Reserved

5.04.450 Reserved

5.04.455 Reserved

5.04.460 Reserved

5.04.465 Reserved

5.04.470 Reserved

5.04.475 Reserved

5.04.480 Reserved

5.04.485 Reserved

5.04.490 Reserved

5.04.495 Transient merchants/vendors and
temporary businesses prohibited

5.04.496 Property owner responsibility for
transient merchants/vendors and
temporary businesses

5.04.497 Seizure; hearing

5.04.498 Penalty

5.04.499 Severability

5.04.500 Swap meet

5.04.504 Telephone solicitation;
telemarketing

5.04.505 Reserved

5.04.507 Reserved

5.04.510 Reserved

5.04.515 Reserved

5.04.520 Vehicles for hire

5.04.525 Fees based on gross receipts

5.04.526 Increased cost of municipal
services

5.04.540 Street benches - liability policy
required

5.04.545 Construction business -
contractors

5.04.550 Reserved

5.04.555 Reserved

5.04.560 Painting of house numbers

5.04.565 Reserved

5.04.570 Reserved

5.04.575 Certificates for businesses not
otherwise covered by article

5.04.580 Reserved

5.04.585 Reserved

5.04.590 Reserved

5.04.595 Solicitors

5.04.605 Reserved

5.04.610 Determination of fee when two
businesses involved

5.04.615 Separate certificates for separate
locations

5.04.620 Fee for vehicles used in
conducting business

5.04.625 Applicability of chapter to
exempt persons

5.04.626 Exemption - veterans

5.04.630 Applicability of chapter to
non-profit organizations

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General Provisions and Rates 5

5.04.635 Reserved

5.04.640 Applicability of criminal and
regulatory procedures

5.04.645 Fees for revenue purposes

5.04.650 Suspension, cancellation or
revocation of certificates

5.04.655 Duty of auditor

5.04.660 Reserved
§ 5.04.005 REGISTRATION CERTIFICATE.

It is unlawful for any person, whether as principal
or agent, clerk or employee, either for himself or
herself or for any other person, or for any body
corporate, or as an officer of any corporation, or
otherwise, to commence or carry on any business,
show, exhibition or game, specified in this article, in the city, without first having procured a registration
certificate from the city and without complying with
any and all regulations of such business, show,
exhibition or game contained in this article; and the
carrying on of any business, show, exhibition or game
mentioned in this article without first having procured a registration certificate from the city, and without
complying with any and all regulations of such
business, show, exhibition or game contained in this
article shall constitute a separate violation of this
article for each and every day that such business,
show, exhibition or game is so carried on.
(Ord. 763, passed 3-2-1920; Ord. MC-817, passed
1-7-1992; Ord. MC-1039, passed 1-12-1999)
§ 5.04.010 FEE - DEEMED DEBT.

The amount of any fee imposed by this article
shall be deemed as debt to the city; and any person,
firm or corporation carrying on any business, show,
exhibition or game mentioned in this article without
having a business registration certificate from the city shall be liable to an action in the name of the city in any court of competent jurisdiction, for the amount of
the fee imposed by this article on such business, show, exhibition or game.
(Ord. 763, passed 3-2-1920; Ord. MC-817, passed
1-7-1992)
§ 5.04.015 BUSINESS REGISTRATION
CERTIFICATE - APPLICATION - ISSUANCE.
(A) Before any business registration certificate is
issued to any person, firm or corporation, such person, firm or corporation shall make written application
therefor to the City Clerk; such application must state the nature or kind of business, show, exhibition or
game for which the registration certificate is required; the place where such business, show, exhibition or
game will be carried on or conducted; the name of the
owner of the business, show, exhibition or game; and
must be signed by the applicant. In cases where such
business, show, exhibition or game is not to be
conducted or carried on at a permanent place of
business in the city, then such application shall state the residence of the owners of such business, show,
exhibition or game.
(B) No registration certificate shall be issued to
any corporation unless its articles of incorporation, or a certified copy thereof, are filed in the office of the County Clerk or in the office of the City Clerk.
(C) No registration certificate shall be issued to
any person, firm or partnership conducting or carrying
on any business, show, exhibition or game, under a
fictitious name, unless an affidavit is filed in the office of the County Clerk or in the office of the City Clerk
showing the true names of the owners of such
business; provided, however, such certificate may be
issued in the true names of the owners of such
business, show, exhibition or game without the filing
of such affidavit.
(D) (1) The determination of which business or
type or class of business a business registration
certificate holder or an applicant is engaged in shall be an administrative function of the City Clerk.
(2) If a business registration certificate
holder or an applicant believes that his or her business is not assigned to the proper classification under this chapter because of circumstances peculiar to it, as
distinguished from other businesses of the same kind,
he or she may apply in writing to the City Clerk for
reclassification. The application shall contain such
information as the City Clerk deems necessary in
order to determine whether the applicant’s individual

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San Bernardino - Business Registration and Regulations6 business is properly classified.
(3) The City Clerk shall then conduct an
investigation following which he or she shall assign
the applicant’s individual business to the classification shown to be proper on the basis of the investigation.

The proper classification is the classification which, in the opinion of the City Clerk, most nearly fits the
applicant’s individual business. The City Clerk shall
notify the applicant of the action taken on the
application for reclassification. Such notice shall be
given by serving it personally or by depositing it in the United States Post Office at San Bernardino,
California, postage prepaid, addressed to the applicant at his or her last known address.
(E) Each new or renewal business registration
application shall be accompanied by a non-refundable
application processing fee established by resolution of the Mayor and Common
City Council which shall be
no more than necessary to cover the costs of
processing. This fee shall be in addition to the business registration fee and shall not be prorated. Daily and
monthly business registration applications shall be
exempt from this requirement.
(Ord. 763, passed 3-2-1920; Ord. MC-817, passed
1-7-1992; Ord. MC-935, passed 4-18-1995; Ord.

MC-1272, passed 6-3-2008)
§ 5.04.020 REGISTRATION CERTIFICATE
ISSUANCE - NON-TRANSFERABLE.
(A) Upon application therefor as provided in
§ 5.04.015, it shall be the duty of the City Clerk to
prepare and issue a business registration certificate
hereunder, and to state in each certificate the amount
thereof; the period of time covered thereby; the name
of the person, firm or corporation to whom issued; the
business, show, exhibition or game registered; and the
location or place of business where such business,
show, exhibition or game is to be carried on.
(B) No certificate granted or issued under any
provision of this article shall be transferred or assigned in any manner, nor is any person, firm or corporation
other than mentioned or named therein authorized to
do business without the written consent of the City
Clerk endorsed thereon. At the time any such business
is assigned or transferred, the person applying for such transfer shall make app lication for a registration
certificate as provided in § 5.04.015, and shall pay a
transfer fee of $5 to the C ity Clerk. In the event a
business location or mailing address is changed, the
certificate holder shall notify the City Clerk of such
change and pay a fee of $5.
(C) The City Clerk shall make a charge of $0.50
for each duplicate certificate issued to replace any
certificate issued under the provisions of this article which has been lost or destroyed, in no case shall any
mistake made by the City Clerk in stating the amount
of a fee prevent or prejudice the collection by the city of what shall be actually due from anyone carrying on
a business, show, exhibition or game subject to a
registration certificate under this chapter.
(Ord. 763, passed 3-2-1920; Ord. MC-302, passed
9-7-1983; Ord. MC-817, passed 1-7-1992)
§ 5.04.021 INFORMATION CONFIDENTIAL.
(A) It shall be unlawful for the City Clerk or any
person having an administrative duty under the
provisions of this chapter to make known, in any
manner whatever, the business affairs, operations or
information obtained by an investigation of records
and equipment of any person required to pay the
registration certificate fee, or any other person visited or examined in the discharge of official duty, or the
amount or source of income, profits, losses,
expenditures or any particular thereof, set forth in any statement or application, or to permit any statement or application, or copy of either, in any book containing
any abstract or particular s thereof to be seen or
examined by any person.
(B) Nothing in this section shall be construed to
prevent:
(1) The disclosure to, or the examination of
records and equipment by, another city official,
employee or agent for collection of registration
certificate fees for the sole purpose of administering or enforcing any provisions of this chapter, or collecting registration certificate fees imposed hereunder;
(2) The disclosure of information to, or the

Packet Page. 469

General Provisions and Rates 7
examination of records by, federal or state officials, or the tax officials of another city or county, or city and county, if a reciprocal arrangement exists, or to a
grand jury or court of law, upon subpoena;
(3) The disclosure of information and
results of examination of records of particular
certificate holders, or relating to particular certificate holders, to a court of law in a proceeding brought to
determine the existence or amount of any registration
certificate fee liability of the particular certificate holder to the city;
(4) The disclosure, after the filing of a
written request to that effect, to a certificate holder, or to his or her successors, receivers, trustees, executors, administrators, assignees and guarantors, if directly
interested, of information as to the items included in
the measure of any paid fee, any unpaid registration
certificate fee or amounts of fees required to be
collected, interest and penalty; provided, however,
that the City Attorney approve each such disclosure
and that the City Clerk may refuse to make any
disclosure referred to in this division (B)(4) when, in his or her opinion, the public interest would suffer
thereby;
(5) The disclosure of the names and
addresses of persons to whom certificates have been
issued, and the general type or nature of their
business;
(6) The disclosure by way of public meeting
or otherwise of such information as may be necessary
to the Mayor and Common
City Council in order to
permit it to be fully advised as to the facts when a
certificate holder files a claim for refund of
registration certificate fees, or submits an offer of
compromise with regard to a claim asserted against
him or her by the city for registration certificate fees, or when acting upon any other matter; and
(7) The disclosure of general statistics
regarding fees collected or business done in the city.
(Ord. MC-302, passed 9-7-1983; Ord. MC-817,
passed 1-7-1992)
§ 5.04.025 BUSINESS REGISTRATION

CERTIFICATE - OTHER PERMITS
REQUIRED.
(A) Any person, firm or corporation conducting
or carrying on any business, show, exhibition or game
without having obtained a business registration
certificate as required by this article shall be
nevertheless liable for any fee or penalties imposed or required to be paid pursuant to § 5.04.010 for the
period such business or activity was conducted without
such certificate.
(B) No business registration certificate shall be
issued to any person, firm or corporation to conduct or carry on any business, show, exhibition or game at or
in a building or structure in the city unless such
person, firm or corporation is proposing to establish a use permitted in the Land Use Zone District for the
site, and a zoning consistency review has been issued
by the Development Services Department. An
approved copy of said zoning consistency review shall
be presented at the time of submitting this written
application for the business registration certificate.
(C) No registration certificate issued under the
provisions of this article shall be construed as
authorizing the conduct or continuance of any illegal
or unlawful business or activity or the violation of any ordinance or law. Any registration certificate issued
contrary to the provisions of this section shall be void and of no effect.
(Ord. 763, passed 3-2-1920; Ord. 3594, passed
8-3-1976; Ord. MC-817, passed 1-7-1992; Ord.

MC-1027, passed 9-9-1998)
§ 5.04.026 TRANSFERS OF STOCK OR
PARTNERSHIP INTEREST.
(A) Any business registration certificate or any
permit issued or granted pur suant to this title is a
privilege to be held by the original permittee or
certificate holder thereof. It cannot be sold,
transferred, assigned or disposed of, in whole or in
part, or by voluntary sale, merger, consolidation or
otherwise.
(B) In the event a permittee or certificate holder
is a corporation, a new permit or certificate shall be

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San Bernardino - Business Registration and Regulations8 required when there is an actual change in control or
when ownership of more than 50% of the voting stock
of the permittee or certificate holder is acquired by a person or group of persons acting in concert, none of
whom already own 50% or more of the voting stock,
singly or collectively.
(C) In the event a permittee or certificate holder
is a partnership, a new permit or certificate shall be
required when there is an actual change in control or
when ownership of 50% or more of the capital or
profits of the permittee or certificate holder is acquired by a person or group of persons acting in concert,
none of whom already own 50% or more of such
capital or profits, singly or collectively.
(Ord. MC-936, passed 4-18-1995)
§ 5.04.030 BUSINESS REGISTRATION

CERTIFICATE FEES - PAYABLE IN
ADVANCE.
(A) All fees shall be paid in advance in legal
currency of the United States at the office of the City Clerk, or by check, draft or other instrument in the
discretion of the City Clerk. Any certificate, the fee
for which has been paid by an instrument, such as a
check, draft or money order, which is dishonored
upon presentation for payment, shall be void and of no
effect from its inception, upon notice from the City
Clerk of such dishonor. The City Clerk may, in his or
her discretion, withhold the effect of this provision if the fee is promptly paid. Payment of registration
certificate fees following a dishonor of such an
instrument upon presentment for payment shall
thereafter be made only by cashier’s check, money
order or cash, which fee shall include any applicable
penalty, as well as the service fee under § 3.10.010 for such dishonored instrument. The City Clerk shall be
authorized to reject payment other than by cash,
cashier’s check or money order from such certificate
holder for a period of two years following any such
dishonor.
(B) A separate registration certificate must be
obtained for each branch establishment or separate
place of business in which the business, show,
exhibition or game is carried on. Each registration
certificate shall authorize the party obtaining it to carry on, pursue or conduct only that business, show,
exhibition or game described in such certificate.

Where a registration certificate is required for any
business, show, exhibition or game, and the number of
persons employed or the gross receipts of such
business is made the basis for fixing the amount of the registration certificate fee, a separate fee shall be paid for each branch establishment or place of business in
which the business, show, exhibition or game is
carried on, based upon the number of persons
employed in, or the gross receipts of, each branch
establishment or separate place of business.
(C) Monthly fees are due and payable on the first
of each month in advance, from all persons who have
received a business registration certificate for the
previous month to carry on the same business, show,
exhibition or game. From all persons who have not
received such a certificate for the previous month for
the same business, show, exhibition or game, the fee
is due and payable, and must be procured before
commencing to carry on such business, show,
exhibition or game.
(D) Except as specified in division (H) below,
quarterly fees are due and payable to the city on
January 1, April 1, July 1 and October 1, and such
certificates expire on March 31, June 30, September
30 and December 31 of each year. All business
registration certificates shall be reissued annually from the date of initial issuance and the quarterly fees are due and payable every three months beginning from
the date of initial issuance.
(E) Daily and weekly registration certificate fees
are due and payable in advance.
(F) Except as provided in division (H) below and
as elsewhere provided in this article, semi-annual fees are due and payable at the times specified in this
article. If the time of payment is not specified,
semi-annual fees are due and payable at the times

Packet Page. 471

General Provisions and Rates 9
specified in this article. If the time of payment is not specified, semi-annual licenses are payable on January
1 and July 1. The first semi-annual business
registration certificate issued to any person shall be
issued for the unexpired period of the one-half year of issuance.
(G) Annual fees are due and payable at the time
specified in this article. If the time for payment is not otherwise specified, annual license fees are payable on July 1 of each year and shall be valid for the year
ending the following June 30. The first annual
business registration certificate issued to any person
shall be issued for the unexpired period of the year of issuance, except as otherwise provided in this article. (H) Where quarterly or semi-annual fees due
from any business entity total $500 or less annually,
the entire amount shall be due and payable in advance
of January 1. As to registration certificates after
August 15, 1986, the entire amount shall be due and
payable annually from the date the certificate was
initially issued thereon.
(I) In issuing a quarterly or annual registration
certificate for the first time for a business which has previously been operated without a registration
certificate, the City Clerk shall charge the fee for the entire current year or portion of the year during which the business was in operation, to and including the
current quarter. The City Clerk shall also charge for
the three preceding years or portions of those years
during which the business was in operation. The City
Clerk shall not collect an amount exceeding the fee for the entire current year in which the certificate is
issued, plus the three preceding years or portion of
those years during which the business was operated.
(Ord. 763, passed 3-2-1920; Ord. 2247, passed
11-12-1958; Ord. 3887, passed 12-6-1979; Ord.

MC-118, passed 11-16-1981; Ord. MC-194, passed
8-3-1982; Ord. MC-287, passed 7-7-1983; Ord.

MC-302, passed 9-7-1983; Ord. MC-530, passed
7-22-1986; Ord. MC-817, passed 1-7-1992)
§ 5.04.033 REFUND OF UNUSED BUSINESS
REGISTRATION CERTIFICATE.

Where a certificate holder has ceased doing
business, a refund of an unused period of a business
registration certificate may be granted upon the filing of a written request to the City Clerk within a period
of one year after the date of payment of the amount
sought to be refunded; provided that any refund shall
be made on only unused full quarters remaining until
the end of the registration year and shall not be made
for any quarter in which the business covered
thereunder was conducted for any period of time;
provided, further, that no minimum or flat rate
registration fee shall be refunded. “Quarters” shall be determined on the basis of each three full months from
the date of the last application or renewal application.

Such written request may be made only by the person
who made the payment, his or her guardian, executor,
administrator or heir. Refunds shall not be made to an
assignee of the written request. In all cases, return of the original business registration certificate, which
covers the quarter(s) for which the refund is being
sought, shall be a prerequisite to any refund.
(Ord. MC-817, passed 1-7-1992; Ord. MC-935,
passed 4-18-1995)
§ 5.04.035 CERTIFICATE - POSTING.

Every person, firm or corporation having a
registration certificate under the provisions of this
article, and carrying on a business, show, exhibition or game at a fixed place of business, shall keep such
certificate posted and exhibited while in force, in some conspicuous part of the place of business. Every
person having such a certificate, and not having a
fixed place of business, shall carry such certificate
with him or her, at all times, while carrying on the
business, show, exhibition or game for which the same
was granted. Every person, firm or corporation having
a certificate under the provisions of this article shall produce and exhibit the same, when applying for a
renewal thereof, and whenever requested to do so by

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San Bernardino - Business Registration and Regulations10 any police officer, or any officer authorized to issue, inspect or collect business registration certificates.
(Ord. MC-302, passed 9-7-1983; Ord. MC-817,
passed 1-7-1992)
§ 5.04.040 CONSTITUTIONAL
APPORTIONMENT.
(A) None of the fees provided for by this article
shall be so applied as to occasion an undue burden
upon interstate commerce or be violative of the equal
protection and due process clauses of the U.S. and
California Constitutions.
(B) In any case where a fee is believed by a
certificate holder to place an undue burden upon
interstate commerce or be violative of such
constitutional clauses, the certificate holder may apply to the City Clerk for an adjustment of the fee. Such
belief shall not excuse failure to pay the applicable fee when due. Such application may be made before, at
the time of or within six months after payment of the
prescribed fee. A certificat e holder shall, by sworn
statement and supporting testimony, show his or her
method of business and the gross volume or estimated
gross volume of business and such other information
as the City Clerk may deem necessary in order to
determine the extent, if any, of such undue burden or
violation. The City Clerk shall then conduct an
investigation, and, after having first obtained the
written approval of the City Attorney, shall fix, as the fee for the certificate holder, an amount that is
reasonable and non-discriminatory, and if the fee has
already been paid, shall order a refund of the amount
over and above the fee so fixed. In fixing the fee to be charged, the City Clerk shall have the power to base
the fee upon a percentage of gross receipts or any
other measure which will assure that the fee assessed
shall be uniform with that assessed on businesses of
like nature, so long as the amount assessed does not
exceed the fee as prescribed by this article. Should the City Clerk determine the gross receipts measure of
license fee to be proper basis, he or she may require
the certificate holder to submit, either at the time of termination of the certificate holder’s business in the city, or at the end of each quarter, a sworn statement
of the gross receipts and pay the amount of the fee
therefor; provided that no additional fee during any
one calendar year shall be required after the certificate holder shall have paid an amount equal to the annual
fee as prescribed in this article.
(Ord. MC-302, passed 9-7-1983; Ord. MC-817,
passed 1-7-1992)
§ 5.04.045 RESERVED.
[Reserved]
(Repealed by Ord. MC-302, passed 9-7-1983)
§ 5.04.050 TRANSACTING BUSINESS
WITHOUT REGISTRATION CERTIFICATE.
(A) The conviction and punishment of any person
for transacting any business, show, exhibition or game
without a registration certificate shall not excuse or
exempt such person from the payment of any fee due
or unpaid at the time of such conviction, and nothing
in this article shall prevent a criminal prosecution for any violation of the provisions of this article.
(B) If, and in the event of, a failure of a person,
firm or corporation conducting, managing or carrying
on a business to secure a registration certificate and
pay the fee therefor as provided in this article, or in the event that a prohibited transient merchant is
discovered, then the business inspector of the city is
authorized to seize and take into his or her possession the items to be sold and to hold the same until such
fees have been paid and a certificate duly issued and
properly displayed, or in the case of a transient
merchant, to hold the same until claimed by a
responsible party against whom legal action can be

Packet Page. 473

General Provisions and Rates 11
taken, whereupon the inspector shall release the items
confiscated.
(Ord. MC-743, passed 10-8-1990; Ord. MC-817,
passed 1-7-1992)
§ 5.04.051 ADVERTISING.

When any person, by use of signs, circulars,
cards, telephone book or newspapers, advertises, holds
out or represents that he or she is in business in the
city, or when any person holds an active license or
permit issued by a governmental agency indicating that
he or she is in business in the city, and such person
fails to deny by a sworn statement under penalty of
perjury given to the City Clerk, or his or her
representative, that he or she is conducting a business in the city, after being requested to do so by the
inspector, then these facts shall be considered prima
facie evidence that he or she is conducting a business
in the city.
(Ord. MC-743, passed 10-8-1990; Ord. MC-817,
passed 1-7-1992)
§ 5.04.055 FEES BASED ON GROSS
RECEIPTS.
(A) In all cases where the fee to be paid by any
person, firm or corporation is based upon the amount
of receipts or sales or of business transacted, or upon the number of persons employed or upon the number
of vehicles used, or upon the amount of the maximum
admission fee charged, or upon the number of tables
used for any game, or upon the number of rooms in
any building, such person, firm or corporation shall,
before obtaining a registration certificate for his or
her, their or its business, and within ten days after the beginning of each certificate period, if such business
is established or in operation during any part of such
ten days, render to the City Clerk, for his or her
guidance in ascertaining the fee to be paid by such
person, firm or corporation, a written statement sworn
to before some officer authorized to administer oaths,
showing the total amount of receipts of sales or of
business transacted during the calendar year next
preceding the date of such statement, or the number of
vehicles used, or the amount of the maximum
admission fee charged, or the number of tables used
for any game by such person, firm or corporation, or
the number of rooms contained in such building, at the
date of such statement; provided, however, that where
the quarterly fee to be paid under any section of this
article is based upon the gross annual receipts or of
business transacted, or the gross annual commission of
fees received or collected, only one such statement
need be filed at the time the first quarterly registration certificate is procured, and the fee to be paid for the succeeding quarterly periods of the year in which such
statement is filed shall be determined by and be based
upon the statement filed at the time the first quarterly registration certificate is procured.
(B) No such statement shall be conclusive upon
the city or upon any officer thereof as to the matter
thereon set forth, and the same shall not prejudice the right of the city to recover any amount that may be
ascertained to be due from such person, firm or
corporation in addition to the amount shown by such
statement to be due in case such statement should be
found to be incorrect. If any person, firm or
corporation required to make any such statement fails
to do so, such person, firm or corporation shall pay a
fee at the maximum rate prescribed in this article for
the business, show, exhibition or game carried on by
such person, firm or corporation, and shall be guilty of a violation of this article and be punishable therefor as hereinafter provided; provided, however, that in any
case where the first business registration certificate is to be issued for a newly established business, no
statement need to be made, at the time such first
certificate is issued, of the amount or receipts of sales or business transacted and the minimum rate
prescribed in this article shall be paid at the time such first certificate is issued for any such newly established business, the fee for which is regulated by the amount
of receipts or sales or the business transacted. At the end of the year during which the operation of such

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San Bernardino - Business Registration and Regulations12 business is commenced, the fee for the preceding
period shall be ascertained and paid. The amount of
such fee shall be ascertained by dividing the amount of the gross sales or receipts of such business by the
number of days during which such certificate has been
in force and multiplying the result by 365 and applying such result to the rate applicable thereto to determine the fee and from this amount deduct the amount
previously paid. Such gross receipts so determined
shall be the basis of the fee for the next succeeding
year.
(Ord. 763, passed 3-2-1920; Ord. MC-817, passed
1-7-1992)
§ 5.04.060 GROSS RECEIPTS - DEFINED.

GROSS RECEIPTS , as used in this article,
except as otherwise specifically provided, means the
total amount of revenue received as the sale prices of
all sales and the total amount charged or received for
the performance of any action, service or employment
of whatever nature it may be, for which a charge is
made or credit allowed, when such service, act or
employment is done as a part of or in connection with
the sale of materials, goods, wares and merchandise,
or the performance of services; GROSS RECEIPTS
includes all receipts, cash, credits and property of any kind or nature, and any amount for which a credit is
allowed by the seller to the purchaser without any
deduction therefrom on account of the cost of the
property sold, the cost of the materials used, labor or service costs, interest paid or payable or losses or
other expenses whatsoever; GROSS RECEIPTS
further includes commissions received for the sale of
real property and the annual gross receipts, fees or
commissions of every person, firm or corporation
conducting, managing, carrying on or engaged in any
business or profession of any nature whatsoever,
including the providing of services relating thereto; but GROSS RECEIPTS does not include cash discounts
allowed and taken on sales and any sales tax paid to
the state, a municipality or public entity.
(Ord. 763, passed 3-2-1920; Ord. 3245, passed
3-8-1972; Ord. MC-817, passed 1-7-1992)
§ 5.04.063 GROSS - WORK OUTSIDE CITY.

If a person owns, leases, occupies or otherwise
maintains within the city a place or premises from
which he or she engages in business activities outside
the city, he or she shall include a portion of the gross receipts from work performed outside the city in the
measure of the fee. In the absence of substantial
information to the contrary, 20% of gross receipts
from work performed outside the city shall be deemed
to be that portion subject to the fee as attributable to business engaged in within the city:
(A) Require the use of a greater percentage of
such gross receipts, stating in writing to the certificate holder his or her reasons therefor; or
(B) Approve the use of a lesser percentage of
such gross receipts, based upon proof presented to him
or her in writing by the taxpayer that the 20% factor
is inequitable. Any such variation from the 20% factor
established in this provision shall be approved in
writing by the City Clerk, or his or her authorized
representative. Where there are no measurable gross
receipts directly attributable to operations carried on from a place of business within the city, such
operations shall be deemed to produce gross receipts
in an amount at least equal to the cost of maintaining
such operations, such cost of operations shall include, but not be limited to, rent and/or depreciation, salaries and wages, fixed charges and other expenses.
(Ord. MC-743, passed 10-8-1990; Ord. MC-817,
passed 1-7-1992)
§ 5.04.065 GROSS RECEIPTS - BUSINESS
YOUNGER THAN SIX MONTHS.

When a fee based upon the gross receipts of a
business in existence less than six months during the
preceding year was computed upon anticipated gross
receipts which exceeded the actual gross receipts of
the subject year immediately following such period of
six months or less of such preceding year, the City
Clerk, subject to the filing of a written request during the first quarter of the subsequent year, shall give a

Packet Page. 475

General Provisions and Rates 13
credit for or authorize a rebate of the amount such fee exceeded the actual gross receipts of the business as
determined by the City Clerk. The privilege of a credit or a rebate shall not apply to any subsequent year, and the decision of the City Clerk shall be final and
conclusive.
(Ord. 763, passed 3-2-1920; Ord. 2809, passed
3-28-1967; Ord. MC-817, passed 1-7-1992)
§ 5.04.070 EXAMINATION, AUDIT AND

INSPECTION OF FINANCIAL BOOKS AND
RECORDS.
(A) The City Clerk, and his or her authorized
personnel, inspectors and police officers are authorized to examine, audit and inspect any financial books and
records of any certificate holder, applicant for a
registration certificate or person engaged in business, as may be necessary to verify or ascertain the amount
of the fee due from such certificate holder, applicant
or person in the specific classification.
(B) All certificate holders, applicants for
registration certificates and persons engaged in
business are required to permit such an examination of
their financial books and records for the purposes and
under conditions aforesaid. Any failure or refusal to
permit such an examination by a certificate holder
shall constitute good cause revocation of the subject
registration certificate issued under this article, which penalty shall be accumulative and in addition to any
other penalty or remedy provided for by law, whether
criminal or civil in nature.
(Ord. 763, passed 3-2-1920; Ord. 3268, passed
5-17-1972; Ord. MC-817, passed 1-7-1992)
§ 5.04.071 FAILURE TO FILE STATEMENT.

If a person, business or corporation fails to file
any required statement within the time prescribed, or
if, after reasonable notice therefor made by the City
Clerk, fails to file a corrected statement, the City
Clerk, or a designated representative, may determine
the amount of the fee due from such person, business
or corporation by means of such information as he or
she may be able to obtain. If such a determination is
made, the City Clerk shall issue a notice of the amount so assessed by serving it personally or depositing it
with the United States Postal Service, postage prepaid, addressed to the person, business or corporation so
assessed at his or her last known address. Such party
may, within 15 days after the mailing or serving of
such notice, appeal such determination to the
Common
City Council. The CommonCity Council shall
consider and act upon the appeal in accordance with
the provisions of Chapter 2.64, except that the time
limit provisions of § 2.64.040 shall not apply.
(Ord. 763, passed 3-2-1920; Ord. 3949, passed
7-9-1980; Ord. MC-817, passed 1-7-1992)
§ 5.04.075 PENALTIES FOR
DELINQUENCIES.
(A) The times of delinquency and penalties
assessed therefor for all registration certificates
covered by this title shall be determined by the
provisions of this section.
(B) Payments for the respective registration
certificates as set forth in this title which are not made on or before, or which are received in the City Clerk’s office after, the following applicable delinquent dates, or which bear a postmark after said dates, shall be
deemed delinquent and therefore subject to the
following penalty assessments:
(1) Monthly registration certificates: the
tenth day of every month for which the license is due;
(2) Quarterly registration certificates: the
last day of the first month of the quarter for which
such fee is due: January 31, April 30, July 31 and
October 30. Delinquent dates for registration
certificates first issued after August 15, 1986 are 30
days from the date the fees are due and payable; and
(3) Semi-annual or annual registration
certificates: the last day of the first month in which
such fee is due by its terms.
(C) For failure to obtain a registration certificate
on or before the start of business, or for failure to pay

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San Bernardino - Business Registration and Regulations14 a fee on or before the delinquency date, there is
imposed a penalty of 50% of the fee. An additional
penalty of 50% of the fee shall be imposed after 60
days of delinquency; such penalty shall be added to the fee and other penalties due.
(D) If a business fails to obtain a business
registration certificate or renew a certificate and has been delinquent for 90 days, an assessment of 10% of
the amount of the fee and penalties per month not to
exceed 100% shall be added hereto in addition to the
penalties stated in division (C) above. The assessment
stated in this division (D) shall be instituted to cover escalating costs incurred to pursue delinquent accounts requiring extended enforcement action.
(E) It shall be the responsibility of each business
owner to obtain and pay for a renewal registration
certificate regardless of whether or not such business
owner has received a renewal notice from the city.

Any failure to receive such notice, for any reason,
shall not affect the applicability of penalties of
non-payment or late payment.
(Ord. 763, passed 3-2-1920; Ord. 3581, passed
6-21-1976; Ord. MC-295, passed 8-3-1983; Ord.

MC-530, passed 7-22-1986; Ord. MC-743, passed
10-8-1990; Ord. MC-817, passed 1-7-1992)
§ 5.04.076 ASSESSMENTS; DELINQUENT
REGISTRATIONS; LIENS.
(A) Whenever delinquent business registration
fees and appropriate penalties cannot be collected after proper notification to the property/business owner, the total uncollected amount, including penalties and
administrative fees, shall become assessments, and the
City Clerk, or his or her duly authorized
representative, shall compile a list of such assessments together with parcel number designations and
addresses upon which the assessments are being fixed.
(B) After notice and hearing, and upon
confirmation of the imposition of the liens by
resolution of the Mayor and Common
City Council, the
City Clerk shall file a certified copy of the approved
resolution with the County Auditor, directing that all
unpaid business registration fees, penalties and
administrative fees be entered as lien charges against
said property as it appears on the current assessment
rolls. Liens will be collected at the same time and in
the same manner, subject to the same penalties and
interest upon delinquencies, as the general taxes for
the city are collected. The City Clerk shall present for recording appropriate notices of the imposition of
these liens with the County Recorder.
(Ord. MC-756, passed 11-21-1990)
§ 5.04.085 PAYMENT OF FEES.

The amount or rate of fees to be paid to the city
by any person, firm or corporation, or association
engaged in or carrying on any business, show,
exhibition or game designated in this article is fixed
and established as provided in this article, and such fee shall be paid by every person, firm or corporation or
association engaged in carrying on any such business,
show, exhibition or game in the city.
(Ord. 763, passed 3-2-1920; Ord. MC-817, passed
1-7-1992)
§ 5.04.090 LIQUOR OR INTOXICATING
LIQUOR DEFINED.

LIQUOR or INTOXICATING LIQUOR, as used
in this article, means beer, wines, gin, whiskey,
cordials or rum, and every liquor or solid, patented or not, containing 0.5% or more of alcohol by volume,
and which are fit for use for beverage purposes.
(Ord. 763, passed 3-2-1920; Ord. 1525, passed
1-8-1934; Ord. MC-817, passed 1-7-1992)
§ 5.04.095 REAL ESTATE BUSINESS.

For every person, firm or corporation conducting,
managing or carrying on the business of examining,
searching or investigating titles to real estate and
issuing abstracts, statements or certificates, showing or purporting to show or certify to the condition or state of the title to any particular property or properties as disclosed by an examination of the public records, but
which abstracts, statement or certificate does not
ensure the title to real property or any interest therein; the fee shall be established by resolution of the Mayor and Common
City Council.

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General Provisions and Rates 15
(Ord. 763, passed 3-2-1920; Ord. MC-817, passed
1-7-1992)
§ 5.04.100 RESERVED.
[Reserved]
(Repealed by Ord. MC-935, passed 4-18-1995)
§ 5.04.110 ADVERTISING - DISTRIBUTING
SAMPLES, HANDBILLS OR DODGERS.
(A) For every person, firm or corporation
conducting, managing or carrying on the business of
distributing advertising samples, handbills, dodgers or printed advertisements of any kind, the fee shall be set by resolution of the Mayor and Common
City Council.
(B) For the purpose of this section, the
expression CARRYING ON THE BUSINESS is
defined to be and is construed to mean the doing of
any act or series of acts, of distributing or advertising by any means or in any manner specified in this
section.
(Ord. 763, passed 3-2-1920; Ord. MC-744, passed
10-8-1990; Ord. MC-817, passed 1-7-1992)
§ 5.04.115 RESERVED.
[Reserved]
(Repealed by Ord. MC-382, passed 6-20-84)
§ 5.04.120 RESERVED.
[Reserved]
(Repealed by Ord. MC-382, passed 6-20-1984)
§ 5.04.123 RESERVED.
[Reserved]
(Repealed by Ord. MC-744, passed 10-8-1990)
§ 5.04.125 AUCTIONS.
(A) For every person, firm or corporation
conducting, managing or carrying on or engaged in the
business of selling at auction goods, wares and
merchandise, the fee shall be established by resolution of the Mayor and Common
City Council.
(B) For every person, firm or corporation
conducting, managing or carrying on or engaged in the
business of selling at auction goods, wares or
merchandise, for five or fewer months in a year the
fee shall be established by resolution of the Mayor and Common
City Council.
(C) For every person, firm or corporation
conducting, managing or carrying on or engaging in
the business of selling at auction real estate, the fee shall be established by resolution of the Mayor and
Common
City Council.
(Ord. 763, passed 3-2-1920; Ord. 1729, passed
11-30-1944; Ord. MC-302, passed 9-7-1983; Ord.

MC-744, passed 10-8-1990; Ord. MC-817, passed
1-7-1992)
§ 5.04.130 RESERVED.
[Reserved]
(Repealed by Ord. MC-382, passed 6-20-1984)
§ 5.04.135 RESERVED.
[Reserved]
(Repealed by Ord. MC-744, passed 10-8-1990)
§ 5.04.140 BILLIARD OR POOLROOM.

For every person, firm or corporation conducting,
managing or carrying on any public billiard or
poolroom, the fee shall be established by resolution of the Mayor and Common
City Council.
(Ord. 763, passed 3-2-1920; Ord. 1489, passed
3-8-1932; Ord. MC-744, passed 10-8-1990; Ord.

MC-817, passed 1-7-1992)
§ 5.04.145 RESERVED.

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San Bernardino - Business Registration and Regulations16 [Reserved]
(Repealed by Ord. MC-744, passed 10-8-1990)
§ 5.04.150 VENDING MACHINE SALES AND
AUTOMATIC WEIGHING DEVICES.

Every person, firm or corporation operating,
maintaining, leasing, letting, managing or carrying on
the business of selling or vending goods, wares or
merchandise by means of vending machine or
managing or carrying on the business of operating or
maintaining clothes washing machines, automatic scale
weighing devices or coin-in-the-slot weighing
machines shall pay a fee established by resolution of
the Mayor and Common
City Council.
(Ord. 763, passed 3-2-1920; Ord. 2227, passed
7-1-1958; Ord. MC-382, passed 6-20-1984; Ord.

MC-548, passed 10-22-1986; Ord. MC-744, passed
10-8-1990; Ord. MC-817, passed 1-7-1992)
§ 5.04.155 BOWLING ALLEY.

For every person, firm or corporation conducting,
managing or carrying on a public bowling alley, the
fee shall be established by resolution of the Mayor and Common
City Council.
(Ord. 763, passed 3-2-1920; Ord. 1489, passed
3-8-1932; Ord. MC-302, passed 9-7-1983; Ord.

MC-744, passed 10-8-1990; Ord. MC-817, passed
1-7-1992)
§ 5.04.160 TEMPORARY BOXING,
WRESTLING OR ATHLETIC EXHIBITION.

Every person, firm or corporation conducting,
managing or carrying on a temporary boxing,
wrestling or other athletic exhibition or contest shall pay a fee established by resolution of the Mayor and
Common
City Council.
(Ord. 763, passed 3-2-1920; Ord. 1800, passed
9-22-1947; Ord. MC-302, passed 9-7-1983; Ord.

MC-744, passed 10-8-1990; Ord. MC-817, passed
1-7-1992)
§ 5.04.165 RESERVED.
[Reserved]
(Repealed by Ord. MC-744, passed 10-8-1990)
§ 5.04.170 RESERVED.
[Reserved]
(Repealed by Ord. MC-382, passed 6-20-1984)
§ 5.04.175 RESERVED.
[Reserved]
(Repealed by Ord. MC-522, passed 5-20-1986)
§ 5.04.180 RESERVED.
[Reserved]
(Repealed by Ord. MC-302, passed 9-7-1983)
§ 5.04.185 RESERVED.
[Reserved]
(Repealed by Ord. MC-302, passed 9-7-1983)
§ 5.04.190 RESERVED.
[Reserved]
(Repealed by Ord. MC-302, passed 9-7-1983)
§ 5.04.195 RESERVED.
[Reserved]
(Repealed by Ord. MC-302, passed 9-7-1983)
§ 5.04.200 COMMISSION MERCHANT OR

BROKER - BROKER FOR STOCKS OR
BONDS.
(A) For every person, firm or corporation
conducting, managing or carrying on the business of
a commission merchant or broker, or stock and bond

Packet Page. 479

General Provisions and Rates 17
broker, or buying, selling or otherwise dealing in
stocks or bonds, or evidences of indebtedness of public or private persons or of incorporated entities, the fee shall be established by resolution of the Mayor and
Common
City Council.
(B) For the purpose of this article,
COMMISSION MERCHANT OR BROKER is
defined to be the business of buying or selling meats,
provisions, produce, food products, goods, wares or
merchandise, drugs or medicines, jewelry or precious
metals or other tangible property, as a broker or agent, for the owner or consignee thereof for a fee or
commission, whether or not the operation of such
business customarily includes the actual possession,
custody or control of goods, wares or merchandise.
(C) For the purpose of this article, STOCK AND
BOND BROKER is defined to be the business of
buying or selling federal, state, county or municipal
stocks or bonds, or stocks or bonds of partnerships or
incorporated entities, or evidences of indebtedness of
private persons, partnerships or of incorporated
entities, for a fee or commission.
(Ord. 763, passed 3-2-1920; Ord. 1729, passed
11-30-1944; Ord. MC-302, passed 9-7-1983; Ord.

MC-744, passed 10-8-1990; Ord. MC-817, passed
1-7-1992)
§ 5.04.205 RESERVED.
[Reserved]
§ 5.04.210 RESIDENTIAL AND
COMMERCIAL CLEANING.

For every person, firm or corporation conducting,
managing or carrying on the business of carpet
cleaning, swimming pool cleaning, cleaning buildings,
parking areas, rooms or furnishings, by compressed
air, power sweeper or vacuum cleaner, by means of
any machine drawn, hauled, carried or propelled by
hand power, or any janitorial related services
conducted in residential or commercial structures or
parking areas, the fee shall be established by
resolution of the Mayor and Common
City Council.
(Ord. 763, passed 3-2-1920; Ord. 1851, passed
4-5-1949; Ord. MC-382, passed 6-20-1984; Ord.

MC-744, passed 10-8-1990; Ord. MC-817, passed
1-7-1992)
§ 5.04.215 RESERVED.
[Reserved]
(Repealed by Ord. MC-339, passed 2-14-1984)
§ 5.04.220 RESERVED.
[Reserved]
(Repealed by Ord. MC-743, passed 10-8-1990)
§ 5.04.225 RESERVED.
[Reserved]
(Repealed by Ord. MC-382, passed 6-20-1984)
§ 5.04.235 RESERVED.
[Reserved]
(Repealed by Ord. MC-382, passed 6-20-1984)
§ 5.04.240 RESERVED.
[Reserved]
(Repealed by Ord. MC-302, passed 9-7-1983)
§ 5.04.245 EXHIBITIONS IN THEATERS OR
TEMPORARY PLACES.

For every person, firm or corporation conducting,
managing or carrying on the business of seminar, sale,
exhibition, show or other business activities of a
temporary nature in public rooms, in hotel/motel
meeting rooms, convention facilities or other

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San Bernardino - Business Registration and Regulations18 temporary places not otherwise specifically provided
for in this chapter, the fee shall be established by
resolution of the Mayor and Common
City Council.
(Ord. 763, passed 3-2-1920; Ord. 1800, passed
9-22-1947; Ord. MC-744, passed 10-8-1990; Ord.

MC-817, passed 1-7-1992)
§ 5.04.250 RESERVED.
[Reserved]
(Repealed by Ord. MC-382, passed 6-20-1984)
§ 5.04.255 RESERVED.
[Reserved]
(Repealed by Ord. MC-382, passed 6-20-1984)
§ 5.04.260 RESERVED.
[Reserved]
(Repealed by Ord. MC-382, passed 6-20-1984)
§ 5.04.265 FIRE SALE, BANKRUPT OR
WRECK SALE.
(A) For every person, firm or corporation
conducting, managing or carrying on a fire sale,
bankrupt or wreck sale, the fee shall be established by resolution of the Mayor and Common
City Council.
(B) For the purposes of this article, a FIRE,
BANKRUPT or WRECK SALE is defined to be and
includes the sale of goods, wares or merchandise
salvaged from a fire, wreck or other calamity, or a
sale of goods, wares or merchandise advertised as a
fire or bankrupt or wreck sale; providing that no
registration certificate shall be required under the
provisions of this section for sale of merchandise
salvaged from any fire, wreck or other calamity
occurring in the city.
(Ord. MC-744, passed 10-8-1990; Ord. MC-817,
passed 1-7-1992)
Cross-reference:

See also Chapter 5.16 for additional provisions
on fire, removal or closing-out sales.
§ 5.04.270 RESERVED.
[Reserved]
(Repealed by Ord. MC-744, passed 10-8-1990)
§ 5.04.275 GAME TABLES, MACHINES OR
DEVICES.

For every person, firm or corporation conducting,
managing or carrying on the business of operating or
maintaining tables, machines or devices offered for
use, used, operated or played as a game, or as a test of skill, or for amusement, for the operation of which a
charge is made, or which is conducted for profit
(except such tables, machines or devices otherwise
specifically provided for in this chapter), the fee shall be established by resolution of the Mayor and
Common
City Council.
(Ord. MC-744, passed 10-8-1990; Ord. MC-817,
passed 1-7-1992)
§ 5.04.280 HOBBY HORSE MACHINES.
(A) For every person, firm or corporation
conducting, managing or carrying on the business of
operating or maintaining a hobby horse or similar
device for the amusement of children, offered for use,
used or operated for the amusement or entertainment
of children, or a shuffleboard, for the operation of
which a charge is made, or which is conducted for
profit, the fee shall be established by resolution of the Mayor and Common
City Council.
(B) If, in the event of a failure of the person,
firm or corporation so operating or maintaining such
machine or device to secure a registration certificate
and pay the fee therefor, as provided in this section, or in the event that the certificate is not publicly
displayed at a place open to the examination of the
inspector, then the City Chief of Police is authorized
to seize and take into his or her possession the
machine or device and to hold the same until such fee
has been paid and a certificate duly issued and
properly displayed covering the machine, whereupon
the Chief of Police shall release the machine or
shuffleboard, upon payment to the city the sum of $25

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General Provisions and Rates 19
per machine, which sum shall be in addition to the
amount of any certificate fee.
(Ord. MC-744, passed 10-8-1990; Ord. MC-817,
passed 1-7-1992)
§ 5.04.285 MUSIC TABLES, MACHINES OR
DEVICES.
(A) For every person, firm or corporation
conducting, managing or carrying on the business of
operating or maintaining tables, machines or devices
for the playing or rendering of music, for the
operation of which a charge is made or which is
conducted for profit, other than sound trucks and other advertising mediums, the fee shall be established by
resolution of the Mayor and Common
City Council.
(B) If the person, firm or corporation mentioned
in this section fails or neglects to pay the fee required in this section and secure a registration certificate for any of the machines or devices mentioned in this
section, or if the certificate is not publicly displayed in a place on the premises open to the city business
inspector, then the Chief of Police is authorized to
seize and take into his or her possession any such
machine and to hold it until such fee has been paid and a certificate duly issued therefor and properly
displayed. The Chief of Police shall release any such
machine upon payment to the city for such release the
sum of $25 per machine, which shall be in addition to
the registration certificate fee.
(Ord. MC-744, passed 10-8-1990; Ord. MC-817,
passed 1-7-1992)
§ 5.04.290 NOTICE TO CITY CLERK OF
TABLE LOCATIONS.

Upon the issuance of any certificate, under the
provisions of §§ 5.04.275, 5.04.280 and/or 5.04.285,
the applicant therefor shall notify the City Clerk of the location of each table, machine, device or game, and
in the event of any change in such location, then the
certificate holder shall notify the City Clerk or the city business inspector of such change.
(Ord. MC-817, passed 1-7-1992)
§ 5.04.295 COIN-OPERATED GAME
MACHINES.
(A) For every person or firm or corporation
conducting, managing or carrying on the business of
operating or maintaining coin-operated game
machines, including a certificate holder owning and
maintaining one or more coin-operated game machines
as an incidental business operation at any place of
business, the fee shall be established by resolution of the Mayor and Common
City Council.
(B) A COIN-OPERATED GAME MACHINE
means any machine, device or apparatus which is used
as game or contest of any description or for
amusement, or which may be used for any such game
or contest or for amusement and the operation or use
of which is permitted, controlled or made possible by
the deposit or placing of any coin, plate, disc, slug or key into any slot, crevice or other opening, or by the
payment of any fee or fees in lieu thereof, except a
machine, device or apparatus specifically otherwise
provided for in this article.
(Ord. MC-817, passed 1-7-1992)
§ 5.04.300 RESERVED.
[Reserved]
(Repealed by Ord. MC-302, passed 9-7-1983)
§ 5.04.305 RESERVED.
[Reserved]
(Repealed by Ord. MC-302, passed 9-7-1983)
§ 5.04.310 DOG KENNEL.

For every person conducting, managing or
carrying on a dog kennel business where dogs are
boarded or bred for sale, the license shall be based
upon gross receipts in accordance with the schedule
adopted by resolution of the Mayor and Common
City
Council pursuant to § 5.04.525(F). This section shall
not be applicable to a ke nnel with three or less dogs
and shall not apply to veterinarians.
(Ord. MC-744, passed 10-8-1990; Ord. MC-817,

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San Bernardino - Business Registration and Regulations20 passed 1-7-1992)
§ 5.04.315 JUNK DEALER.
(A) For every person, firm or corporation
conducting, managing or carrying on the business of
junk dealer, the fee shall be established by resolution of the Mayor and Common
City Council.
(B) For the purpose of this article, JUNK
DEALER is defined to be any person, firm or
corporation having a business of buying or selling,
either at wholesale or retail, any old rags, sacks,
bottles, cans, papers, metals or other articles of junk. (Ord. MC-744, passed 10-8-1990; Ord. MC-817,
passed 1-7-1992)
§ 5.04.320 RESERVED.
[Reserved]
(Repealed by Ord. MC-743, passed 10-8-1990)
§ 5.04.325 RESERVED.
[Reserved]
(Repealed by Ord. MC-744, passed 10-8-1990)
§ 5.04.330 RESERVED.
[Reserved]
(Repealed by Ord. MC-744, passed 10-8-1990)
§ 5.04.335 MASSAGE PARLOR.

Every person, firm, association or corporation
conducting, managing or carrying on the business of
a massage parlor, the fee shall be established by
resolution of the Mayor and Common
City Council.
(Ord. MC-744, passed 10-8-1990; Ord. MC-817,
passed 1-7-1992)
Cross-reference:

For additional regulations on massage parlors,
see Chapter 5.20.
§ 5.04.340 MESSENGER SERVICE.

For every person, firm or corporation conducting,
managing or carrying on the business of furnishing
messengers or messenger service, the fee shall be
established by resolution of the Mayor and
Common
City Council.
(Ord. MC-382, passed 6-20-1984; Ord. MC-744,
passed 10-8-1990; Ord. MC-817, passed 1-7-1992)
§ 5.04.345 PRIVATE PATROL SYSTEM,

ARMORED CAR SERVICE AND PRIVATE
POLICE SYSTEM.
(A) As a condition to the issuance of a business
registration certificate for a private patrol system or armored car service, the applicant must possess any
and all state licenses necessary to engage in the
business covered by the business registration
certificate application, and a copy of the applicant’s
state license or licenses shall be filed with the City
Clerk prior to issuance of a city business registration certificate.
(B) All employees and persons who will perform
services under the certificate must possess a valid State Department of Consumer Affairs Bureau of Collection
and Investigative Services Registration card, on the
front of which is endorsed one of the following:
responding guard or permit for exposed firearm. Each
certificate holder shall ensure that a copy of each such valid card is filed with the City Clerk.
(C) No registration certificate issued under this
section may be transferred at any time.
(Ord. MC-817, passed 1-7-1992)
§ 5.04.350 PAWNBROKER.
(A) For every person, firm or corporation
conducting, managing or carrying on the business of
a pawnbroker, the fee shall be established by
resolution of the Mayor and Common
City Council.
(B) For the purpose of this article,
PAWNBROKER means and includes every person
conducting, managing or carrying on the business of

Packet Page. 483

General Provisions and Rates 21
loaning money either for himself or herself or for any
other person, firm or corporation, upon any personal
property, personal security or purchasing personal
property and reselling or agreeing to resell such
articles to the vendor or other assignees at prices
previously agreed upon.
(C) Nothing contained in this section shall be
deemed or construed to apply to the loaning of money
or personal property or personal security by any bank
authorized so to do under laws of the state.
(Ord. MC-744, passed 10-8-1990; Ord. MC-817,
passed 1-7-1992)
§ 5.04.355 FORTUNE TELLING.
(A) Fortune telling defined. For the purposes of
this section, FORTUNE TELLING means the practice
of the art of astrology, palmistry, phrenology, life
reading, fortune telling, cartomancy, clairvoyance,
clairaudience, crystal-gazing, mediumship, spirit
augury, divination, necromancy, character reading or
fortune telling by handwriting analysis or other similar business or art, whether predicted by manual or
electronic device, and demand or receive directly or
indirectly a fee, gift, donation or reward for the
exercise or exhibition.
(B) Permit required. It is unlawful for any
individual or person to conduct or carry on any fortune telling business or activity without first having applied for and received a business permit as set forth in
Chapter 5.82.
(C) Business registration certificate required -
fee. A business registration certificate application shall be made and a fee as established by resolution of the
Mayor and Common
City Council shall be paid in
accordance with this code. The fee shall be due on
January 1 of each year and must be paid by January 31
of each year.
(D) Religious exemptions. Church or recognized
religious organizations shall be exempt from permit
and business registration certificate regulations of this chapter; provided that the generated revenue is for the exclusive benefit of the church, all revenue will be
deposited directly to the church treasury, no single
person will benefit from the generated revenue and
that the church has maintained head quarters or a place of worship in the city for at least one year preceding
the date on which the activity shall be initiated. Proof of religious exemption shall be furnished to the City
Clerk in the form of a determination letter from the
United States Treasury (Internal Revenue Service)
relating to federal taxes or a determination letter from the State Franchise Tax Board relating to franchise
taxes.
(Ord. MC-460, passed 5-15-1985; Ord. MC-744,
passed 10-8-1990; Ord. MC-817, passed 1-7-1992)
§ 5.04.360 SOLICITING, SELLING,
ADVERTISING AND BEGGING.
[This section shall become inoperative as of the
date Ord. MC-1186 becomes operative and shall
remain inoperative so long as Chapter 9.60 prohibiting
aggressive solicitation remains in full force and effect.

Should Chapter 9.60 be stricken, enjoined or
suspended by any court of law, this section will
automatically be reenacted.]
(Ord. MC-817, passed 1-7-1992; Ord. MC-937,
passed 5-1-1995; Ord. MC-1186, passed 10-5-2004)
§ 5.04.365 RESERVED.
[Reserved]
(Repealed by Ord. MC-302, passed 9-7-1983)
§ 5.04.370 SELLER FROM BOOTH

OR/STAND - PEDDLER, FLAGS, BANNERS,

BALLOONS, TOYS, FOOD AND
CONFECTIONS.

For every person, firm or corporation engaged in
conjunction with a carnival or similar activity to
carrying on the business of a seller from a booth or
stand, or a peddler who sells or offers for sale flags, banners, balloons, canes, horns, trumpets, musical or
noise-making instruments of any kind, toys, badges,
buttons, shoestrings, hairpins, lead pencils, combs,
similar trinkets and items, souvenirs of any kind, hot
dogs, hamburgers, tacos, burritos, soft drinks, ice
cream, ice milk, popcorn, cotton candy, candy apples,

Packet Page. 484

San Bernardino - Business Registration and Regulations22 snow cones and any similar food or confection, or any
combination thereof, the fee shall be established by
resolution of the Mayor and Common
City Council. It
shall be unlawful to engage in the carrying on of the
business listed in this section other than in conjunction with a carnival or similar activity, or as permitted
pursuant to Chapter 19.70. A person with a business
registration certificate to sell ice cream or ice milk
products from a vehicle or a cart under § 5.04.375
shall be exempt from the fees imposed in this section.
(Ord. MC-302, passed 9-7-1983; Ord. MC-460,
passed 5-15-1985; Ord. MC-744, passed 10-8-1990;
Ord. MC-817, passed 1-7-1992; Ord. MC-1363,
passed 8-2-2011)
§ 5.04.375 PEDDLER OR SOLICITOR -
FOODSTUFFS.
(A) For every person, firm or corporation
engaged in or carrying on the business of a peddler, or solicitor of orders, or for the sampling, or for the sale of any fish, fruits, vegetables, butter, eggs,
buttermilk, milk, ice cream, confection, bread,
crackers, cookies, pies, cakes, pastries, doughnuts or
other bakery goods, or any other edibles, intended for
use as food for human consumption, by means of foot
or vehicle delivery, the fee shall be established by
resolution of the Mayor and Common
City Council.
(B) For the purpose of this section, a PEDDLER
or SOLICITOR is defined to be and include every
person, firm or corporation who goes from place to
place on a fixed route, who solicits orders for the sale of or who sells or offers for sale any goods, wares or
merchandise, or the sampling of goods, wares or
merchandise, as enumerated or contemplated in this
section, which he, she or it has in his, her or its
possession, or in his, her or its motortruck,
automobile, wagon or other vehicle, cart, basket, tray
or other container.
(Ord. MC-302, passed 9-7-1983; Ord. MC-382,
passed 6-20-1984; Ord. MC-744, passed 10-8-1990;
Ord. MC-817, passed 1-7-1992)
§ 5.04.380 RESERVED.
[Reserved]
(Repealed by Ord. MC-302, passed 9-7-1983)
§ 5.04.385 CHRISTMAS TREE SALES.

Christmas tree sales shall be held from November
1 through December 31 only. The fee therefor shall be
established by resolution of the Mayor and
Common
City Council and shall not be prorated.
(Ord. MC-744, passed 10-8-1990; Ord. MC-817,
passed 1-7-1992)
§ 5.04.390 RESERVED.
[Reserved]
(Repealed by Ord. MC-302, passed 9-7-1983)
§ 5.04.395 RESERVED.
[Reserved]
(Repealed by Ord. MC-302, passed 9-7-1983)
§ 5.04.400 RESERVED.
[Reserved]
(Repealed by Ord. MC-302, passed 9-7-1983)
§ 5.04.405 RESERVED.
[Reserved]
(Repealed by Ord. MC-302, passed 9-7-1983)
§ 5.04.410 RESERVED.
[Reserved]
(Repealed by Ord. MC-302, passed 9-7-1983)
§ 5.04.415 CESSPOOL PUMPING,

COLLECTION OF RUBBISH AND WASTE
MATERIAL.

For every person, firm or corporation conducting,
managing or carrying on the business of operating or

Packet Page. 485

General Provisions and Rates 23
driving any vehicle used for the purpose of pumping
cesspools or removing or collecting rubbish, manure,
waste material or refuse matter of any kind, the fee
shall be established by resolution of the Mayor and
Common
City Council.
(Ord. MC-744, passed 10-8-1990; Ord. MC-817,
passed 1-7-1992)
§ 5.04.420 COLLECTION AGENCY.
(A) Fee. For every person, firm or corporation
conducting, managing or carrying on the business of
a collection agency, the fee shall be established by
resolution of the Mayor and Common
City Council.
(B) Collection agency defined. As used in this
section, the term COLLECTION AGENCY means and
includes all persons, firms, corporations and voluntary associations engaging, directly or indirectly, as a
primary or secondary object, business or pursuit, in
soliciting claims for collection, and in the collection of claims owing or due or asserted to be owing or due to
another, and any person, firm or corporation or
voluntary association engaged in collecting accounts
for another, whether the employment is for one or
more persons, firms, corporations or voluntary
associations, or in the selling or furnishing of any
collection system or collection letter forms or
collection letters, or any house agency, firm, person,
corporation or voluntary association using a fictitious name in collecting its own accounts receivable with the intention of conveying to the debtor that a third party has been employed to collect such accounts.
(C) Attorney conducting collection agency. Any
attorney at law who, directly or indirectly, by the use of agents, representatives, fictitious names or
otherwise, solicits claims or accounts for collection, or who solicits or demands payment of claims from
debtors through or by the use of laypeople, employees
or agents, or the use of fictitious names; or any
attorney at law who makes a practice of accepting
assignments to himself or herself, or to any agent,
employee or fictitious name, of claims or accounts for
collection, shall be deemed to be conducting a
collection agency. COLLECTION AGENCY includes
all attorneys at law who are in fact conducting
collection agencies whether included in the foregoing
definition or not.
(Ord. MC-744, passed 10-8-1990; Ord. MC-817,
passed 1-7-1992)
§ 5.04.425 RESERVED.
[Reserved]
(Repealed by Ord. MC-382, passed 6-20-1984)
§ 5.04.430 RESERVED.
[Reserved]
(Repealed by Ord. MC-382, passed 6-20-1984)
§ 5.04.445 RESERVED.
[Reserved]
(Repealed by Ord. MC-302, passed 9-7-1983)
§ 5.04.450 RESERVED.
[Reserved]
(Repealed by Ord. MC-382, passed 6-20-1984)
§ 5.04.455 RESERVED.
[Reserved]
(Repealed by Ord. MC-744, passed 10-8-1990)
§ 5.04.460 RESERVED.
[Reserved]
(Repealed by Ord. MC-302, passed 9-7-1983)

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San Bernardino - Business Registration and Regulations24 § 5.04.465 RESERVED.
[Reserved]
(Repealed by Ord. MC-302, passed 9-7-1983)
§ 5.04.470 RESERVED.
[Reserved]
(Repealed by Ord. MC-382, passed 6-20-1984)
§ 5.04.475 RESERVED.
[Reserved]
(Repealed by Ord. MC-382, passed 6-20-1984)
§ 5.04.480 RESERVED.
[Reserved]
(Repealed by Ord. MC-382, passed 6-20-1984)
§ 5.04.485 RESERVED.
[Reserved]
(Repealed by Ord. MC-382, passed 6-20-1984)
§ 5.04.490 RESERVED.
[Reserved]
(Repealed by Ord. MC-744, passed 10-8-1990)
§ 5.04.495 TRANSIENT

MERCHANTS/VENDORS AND TEMPORARY
BUSINESSES PROHIBITED.
(A) It shall be unlawful for any person or persons
to offer for sale, trade or barter; to create; to possess items to be sold, traded or bartered; or to sell, trade or barter any items, including, but not limited to,
manufactured items, homemade items, packaged and
unpackaged goods, commodities, food, agricultural
products, vehicles, furniture or any other item or to
offer any service, from a temporary stand, or other
temporary location, upon any public street, alley,
sidewalk, right-of-way, easement or other public
place, doorway of any room or building, unenclosed
building, building for which no certificate of
occupancy has been issued, vacant lot, front or side
yard, back yard (except as permitted in Chapter 5.68),
driveway, parking lot or parcel of land, either paved
or unpaved, at any time except as permitted pursuant
to Chapter 19.70.
(B) Possession of a valid city business
registration certificate or permit issued under any
section of Chapter 5.04 is not a defense to division (A) above if the transient merchant/vendor stays at any
location not listed on his or her business registration certificate or permit for more than five minutes in a
24-hour period.
(C) This section is intended to make it unlawful
for any person or persons to offer, create, possess
items to sell or commence to sell items at locations
that have not been approved by the city, and to
prohibit transient merchants/vendors and temporary
businesses. The Mayor and Common
City Council find
that transient merchants/vendors and temporary
businesses at temporary locations cause blight; they
unlawfully compete against lawful businesses without
paying permit fees or taxes; they encourage people to
unlawfully assemble; they threaten the public health
and safety, public sanitation and the public welfare;
and they create a public nuisance.
(D) This section applies to all transient
merchants/vendors, regardless of their employer or
purpose.
(Ord. MC-302, passed 9-7-1983; Ord. MC-817,
passed 1-7-1992; Ord. MC-1189, passed 10-19-2004;
Ord. MC-1363, passed 8-2-2011)

Packet Page. 487

General Provisions and Rates 25
§ 5.04.496 PROPERTY OWNER

RESPONSIBILITY FOR TRANSIENT

MERCHANTS/VENDORS AND TEMPORARY
BUSINESSES.

It shall be unlawful for the owner, tenant and/or
person in control or charge of any real or personal
property to authorize another to engage in or to allow
any of the activities prohibited in § 5.04.495 on that
property.
(Ord. MC-817, passed 1-7-1992; Ord. MC-1189,
passed 10-19-2004)
§ 5.04.497 SEIZURE; HEARING.
(A) In addition to any criminal action which may
be taken, any authorized officer may seize the items
offered for sale contrary to §§ 5.04.495 and 5.04.496
and hold said items pending a hearing before the City
Clerk, or his or her designee. Said hearing must be
held within 30 days following the giving of notice of
such seizure to the seller. If the seller is unavailable or unknown, notice of the hearing may be posted at the
location where the items were offered for sale.
(B) At the hearing, the City Clerk, or his or her
designee, shall determine whether a business
registration certificate pursuant to this chapter has
been issued. If he or she determines that such
certificate has not been issued, he or she may destroy
or otherwise dispose of the items or may return such
items to the seller upon the payment of all costs of the seizure and hearing by the seller. If there is a dispute over the value of the seized items, between the seizing officer and the seller, the City Clerk, or his or her
designee, shall make a determination of the value of
the seized items based upon the evidence presented at
the hearing.
(C) If the seized items have a value greater than
$100, the seller may appeal the decision of the City
Clerk, or his or her designee, to the Common
City
Council pursuant to Chapter 2.64. For seized items
that have a value of $100 or less, the decision of the
City Clerk, or his or her designee, shall be final.
(D) If the items seized are evidence in a criminal
proceeding, they shall not be returned or destroyed
pending release by the appropriate authorities. If the
items seized are perishable, the city may donate the
property to any bona fide charitable organization
provided that said donation is in conformance with the
requirements of the Cal. Health and Safety Code,
§ 113740(b)
as interpreted by the County Department
of Public Health, or the city may otherwise dispose of
the perishable items. If the seller waives his or her
right to a hearing pursuant to this section, then the
goods may be immediately destroyed or otherwise
disposed of by the city. If the seller, or his or her
agent, does not appear for the hearing provided for in
this section, the items shall be deemed abandoned and
may immediately be disposed of as other surplus city
property. Any animals seized pursuant to this section
shall be impounded or returned pursuant to Title 6.
(E) As used in this section, OFFICER or
AUTHORIZED OFFICER shall mean any police
officer of the city, any of the officers specified in
§ 9.90.010(A)(7) with regard to animals and any of the
officers specified in §§ 9.90.010(A)(5),

9.90.010(A)(6) and 9.90.010(A)(8).
(F) Pursuant to Cal. Code of Civil Procedure,
§ 1094.6, any action to review the decision of the City Clerk, or his or her designee, or the Common
City
Council shall be commenced no later than the ninetieth
day after the date said decision is adopted.
(Ord. MC-817, passed 1-7-1992; Ord. MC-1141,
passed 4-22-2004)
§ 5.04.498 PENALTY.

Violation of §§ 5.04.495 and 5.04.496 shall be a
misdemeanor. This section is in emphasis of
§ 1.12.010(A) and not in contradiction thereof. Stating

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San Bernardino - Business Registration and Regulations26 the penalty for the violation of these sections shall not be construed as affecting the penalties for any other
provision of this code.
(Ord. MC-817, passed 1-7-1992)
§ 5.04.499 SEVERABILITY.

If any provision of §§ 5.04.495, 5.04.496,

5.04.497 or 5.04.498 is determined by any court of
competent jurisdiction, or by any federal or state
agency having jurisdiction over its subject matter, to
be invalid or in conflict with any paramount federal or state law or regulation now or hereafter in effect, or is determined by that court or agency to require
modification in order to conform to the requirements
of that paramount law or regulation, then that
provision will be deemed a separate, distinct and
independent part of this chapter, and such
determination will not affect the validity and
enforceability of any other provisions.
(Ord. MC-1189, passed 10-19-2004)
§ 5.04.500 SWAP MEET.
(A) For every person, firm or corporation
operating, conducting and/or managing a swap meet in
the city, the fee is established by resolution of the
Mayor and Common
City Council, pursuant to
§ 5.04.525(F).
(B) For every dealer or individual selling or
offering for sale goods, wares, merchandise or things
or articles of value at a swap meet in the city, the fee is established by resolution of the Mayor and
Common
City Council, pursuant to § 5.04.525(B).
(C) For every dealer or individual selling or
offering for sale food for human or animal
consumption at a swap meet in the city, the fee is
established by resolution of the Mayor and
Common
City Council, pursuant to § 5.04.525(C).
(D) SWAP MEET, as used in this article, means
any business wherein any person, firm or corporation
or agent thereof rents spaces to various dealers or
individuals for selling or offering for sale goods,
wares, merchandise or things or articles of value, or
food for human or animal consumption, whether or not
an admission fee is charged to enter the area when
such items are sold or being offered for sale.
(Ord. MC-744, passed 10-8-1990; Ord. MC-817,
passed 1-7-1992; Ord. MC-1094, passed 3-21-2001)
§ 5.04.504 TELEPHONE SOLICITATION;
TELEMARKETING.

For every person, firm or corporation conducting,
managing, carrying on or engaging in the business of
telephone solicitation, telemarketing or other similar
activities, the fee shall be established by resolution of the Mayor and Common
City Council.
(Ord. MC-744, passed 10-8-1990; Ord. MC-817,
passed 1-7-1992)
§ 5.04.505 RESERVED.
[Reserved]
(Repealed by Ord. MC-1414, passed 7-6-2015)
§ 5.04.507 RESERVED.
[Reserved]
(Repealed by Ord. MC-1414, passed 7-6-2015)
§ 5.04.510 RESERVED.
[Reserved]
(Repealed by Ord. MC-302, passed 9-7-1983)
§ 5.04.515 RESERVED.
[Reserved]
(Repealed by Ord. MC-382, passed 6-20-1984)

Packet Page. 489

General Provisions and Rates 27
§ 5.04.520 VEHICLES FOR HIRE.
(A) For every person, firm or corporation
conducting, managing or carrying on the business of
running, driving or operating any automobile or
motor-propelled vehicle for the transportation of
passengers for hire, when driven by the owner or a
representative of the owner, or by the person or
persons hiring or renting the same, at rate per mile,
per trip, per hour, per day, per week or per month,
and such vehicle is routed under the direction of such
passenger or passengers or of such persons hiring the
same, the fee shall be established by resolution of the Mayor and Common
City Council.
(B) For every person driving or operating a
taxicab, the fee shall be established by resolution of
the Mayor and Common
City Council.
(Ord. MC-744, passed 10-8-1990; Ord. MC-817,
passed 1-7-1992)
§ 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 division (A) and not specifically
covered elsewhere in this chapter shall pay a fee
established by resolution of the Mayor and
Common
City 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 12 pupils; and
(25) Every person carrying on or engaged in
the business of treating, caring, administering to or

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San Bernardino - Business Registration and Regulations28 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 hereinabove 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).
(1) 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
City Council.
(2) “Retail merchants (other than food),”
for purposes of this division (B), shall include, but not be limited to, the following businesses:
(a) Advertising - bill posting or sign
boards;
(b) Alarm businesses;
(c) Alterations;
(d) Ambulance service;
(e) Antiques;
(f) Armored car service;
(g) Art studio or gallery;
(h) Athletic exhibitions;
(i) Barber and beauty supply;
(j) Bicycles;
(k) Boat sales and service;
(l) Book store;
(m) Building material sales;
(n) Camper sales;
(o) Carpet sales;
(p) Check cashing;
(q) Cleaning or dyeing establishments;
(r) Clothing stores;
(s) Cold storage locker rentals;
(t) Cosmetic sales;
(u) Data processing services;
(v) Detective agency;
(w) Dog grooming;
(x) Drug store;
(y) Electrical appliance sales and
service;
(z) Electrical sign enterprises;
(aa) Equipment rental;
(bb) Film processing;
(cc) Florists;
(dd) Furniture store;
(ee) General merchandise sales;
(ff) Gift shop;
(gg) Graphic arts;

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General Provisions and Rates 29
(hh) Guard service;
(ii) Hardware store;
(jj) Interior decorating;
(kk) Jewelry store;
(ll) Linen, uniform supply services and
laundries;
(mm) Medical equipment sales and
service;
(nn) Mobile home sales;
(oo) Music store;
(pp) Nursery (plants);
(qq) Paint store;
(rr) Pest control service;
(ss) Pet store;
(tt) Photographers;
(uu) Physical culture and health clubs;
(vv) Private post office service;
(ww) Record shop;
(xx) Recycling service;
(yy) Repair shops (general);
(zz) Roller rink;
(aaa) Seasonal athletic events;
(bbb) Shoe repair shop;
(ccc) Shoe shining or polishing stand;
(ddd) Shoe store;
(eee) Sporting goods;
(fff) Stock car racing;
(ggg) Swimming pool supplies and
equipment;
(hhh) Tanning salon;
(iii) Trade school;
(jjj) Travel agency;
(kkk) Vehicle leasing;
(lll) Vehicle repair shop;
(mmm) Vehicle wrecking; and
(nnn) Welding shop.
(C) Retail food merchants.
(1) 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
City Council.
(2) “Retail food merchants,” for purposes
of this division (C), shall include, but not be limited to, the following:
(a) Bakery;
(b) Confectioners;
(c) Dairy;
(d) Delicatessen;
(e) Feed store;

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San Bernardino - Business Registration and Regulations30 (f) Grocery store;
(g) Health food store;
(h) Meat market;
(i) Produce store;
(j) Restaurant; and
(k) 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
City 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
City Council.

Temporary employment services shall be included
within this division (E).
(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
City Council.
(2) (a) 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.
(b) 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) (a) 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 Cal.

Gov’t 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 units in one
complex. Where the owner owns four 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.
(b) 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 County

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General Provisions and Rates 31
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 Cal. Gov’t 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 units in
one complex. Where the owner owns four 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
division (G)(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
hairdressing 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
City 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
City Council.
(Ord. MC-302, passed 9-7-1983; Ord. MC-382,
passed 6-20-1984; Ord. MC-817, passed 1-7-1992;
Ord. MC-935, passed 4-18-1995; Ord. MC-1231,
passed 10-3-2006)
§ 5.04.526 INCREASED COST OF
MUNICIPAL SERVICES.
(A) The Mayor and Common
City Council do
find and determine that in the area described in
division (E) below, there is a concentration of
multi-family residential housing with an excessively
high crime rate, including robberies, shootings,
murders, attempted murders, gang activity and drug
dealings, resulting in higher than usual demand for
police services and a high concentration of blight,
resulting in a higher than usual need for code
enforcement, parking control and other city services
related to blight reduction.
(B) In the area described in division (E) below,
it is determined that the excessive demand of city
service is a cost that should not be borne by the
general tax payers of the city, but should be the
responsibility of those most directly involved who are
responsible for the conditions which allow such
circumstances to exist and who have the best
opportunity to alleviate the problem.
(C) The Mayor and Common
City Council do
further find and determine that the existence of an
effective home owner’s association tends to mitigate
and reduce the existence of the types of crime and
blight described in division (A) above due to being
closer to the situation and directly involved with the
people who are affected by the adverse effects of
crime and blight, and are the recipients of
improvements in such situations, and due to the fact

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San Bernardino - Business Registration and Regulations32 that those who own or reside in residential property
have a greater incentive to care for that property and
to make it a safe environment in which to live.
(D) Therefore, in the area described in division
(E) below, the business registration certificate fee
imposed on the operation of rental properties, pursuant to § 5.04.525(F), shall be increased by the amount of
$1,000 annually. Provided, however, if the owner of
such rental property joins an areawide homeowners
association approved by the Mayor and Common
City
Council, and records conditions, covenants and
restrictions against the property as approved by the
City Attorney, the amount as added by this section
shall no longer, such conditions, covenants and
restrictions shall relate to maintenance and landscaping standards, parking restrictions, security measures and
the right of the homeowners association, or if such
association fails to do so, of the city, to enforce such conditions by means of entry, summary abatement,
lien and legal action.
(E) The property to which this section shall
apply is described as follows: those portions of Tract
No. 7106 as per plat thereof recorded in Book 90 of
Maps, pages 61 and 62, Tract No. 6890 as per plat
thereof recorded in Book 88 of Maps, pages 34 and
35, Shays Subdivision as per plat thereof recorded in
Book 8 of Maps, page 44, Tract No. 6969 as per plat
recorded in Book 90 of Maps, pages 59 and 60, Tract
No. 13233 as per plat thereof recorded in Book 191 of
Maps, pages 85 and 96, Tract No. 6647 as per plat
thereof recorded in Book 86 of Maps, pages 30 and
31, Tract No. 12398 as per plat thereof recorded in
Book 171 of Maps, pages 65 and 66, and Tract No.
10353 as per plat thereof recorded in Book 152 of
Maps, pages 61 and 62, all records of the County
Recorder of said county lying within the following
described land: beginning at the intersection of the
centerlines of Highland Avenue and Arden Avenue;
thence south along the centerline of said Arden
Avenue to the easterly prolongation of the south line
of that certain east/west alley lying south of and
adjacent to the south lines of Lots 41 through 49 of
said Tract No. 7106; thence west along said south line
of said alley and its westerly prolongation, to the
centerline of McKinley Street; thence south along said
centerline to the centerline of Roca Street; thence west along said centerline of Roca Street to the northerly
prolongation of the east line of that certain north/south alley lying east of and adjacent to the east line of Lot 9 of said Tract No. 12398; thence south along said
east line of said alley to the south line of that certain east/west alley lying south of and adjacent to the south lines of Lots 1 through 9 of said Tract No. 12398;
thence west along said south line of said alley, the
westerly prolongation thereof and along the south line
of that certain east/west alley lying south of and
adjacent to the south lines of Lots 19 through 32 of
said Tract No. 6647, the westerly prolongation thereof
and along the south line of Lot I to said Tract No.
6647 and the westerly prolongation thereof, to the
centerline of Sterling Avenue; thence north along said
centerline to the westerly prolongation of the north line of that certain east/west alley lying north of and
adjacent to the north line of Lots 1 through 13 of said Tract No. 10353; thence east along said prolongation
and said north line of said alley and the easterly
prolongation thereof, to the centerline of Guthrie
Street; thence north along said centerline, to the
centerline of Highland Avenue; thence east along said
centerline to the point of beginning.
(Ord. MC-817, passed 1-7-1992)
§ 5.04.540 STREET BENCHES - LIABILITY
POLICY REQUIRED.
(A) For every person, firm or corporation
engaging in the business of painting, installing,
erecting, constructing or maintaining benches which
are installed upon the public streets of the city, subject to the provisions hereof, the fee shall be established by resolution of the Mayor and Common
City Council.
(B) It is unlawful to:
(1) Place a bench at any location unless
prior approval of the Mayor and CommonCity Council
has been obtained;
(2) Erect, construct or locate or maintain
the benches without first filing and maintaining in
force and effect a public liability policy of insurance in a reputable company in limits as approved by the
Mayor and Common
City Council;
(3) Maintain or erect any benches unless a

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General Provisions and Rates 33
correct list shall be furnished quarterly to the City
Clerk setting forth the location of all benches used by the certificate holder; and
(4) Locate, erect or place any bench other
than at bus stops.
(Ord. MC-744, passed 10-8-1990; Ord. MC-817,
passed 1-7-1992)
§ 5.04.545 CONSTRUCTION BUSINESS -
CONTRACTORS.
(A) For every person, firm or corporation
conducting, managing or carrying on the business of
constructing houses, buildings or structures, or bidding or submitting a bid on the construction of houses,
buildings or structures, as a general contractor, except as provided in divisions (B) and (C) below, the fee
shall be established by resolution of the Mayor and
Common
City Council.
(B) For every person, firm or corporation
conducting, managing or carrying on the business of
an electric wiring contractor; engaged in the business
of installing electric wire s and electric lighting or
heating fixtures in houses or buildings; or bidding or
submitting a bid on the installation of electric wires
and electric lighting or heating fixtures in houses or
buildings, or constituting a master electrician within
the meaning of the Electrical Code of the city, the fee shall be established by resolution of the Mayor and
Common
City Council.
(C) For every person, firm or corporation
conducting, managing or carrying on the business of
brick mason, building contractor, building, house
moving and house wrecking, cement, concrete,
excavating, floor polishing, grading, interior
decorating or wallpaper contractor, landscaping, paint, paving, plaster, surfacing, trenching and all other
subcontractors, and every person, firm or corporation
submitting any bid in connection therewith, the fee
shall be established by resolution of the Mayor and
Common
City Council.
(D) For every person, firm or corporation
engaged in or carrying on the business of plumbing, or
submitting any bid in connection therewith, the fee
shall be established by resolution of the Mayor and
Common
City Council.
(E) CONTRACTOR, within the meaning of this
article, is a person, firm, co-partnership, corporation, association or other organization, or any combination
of any thereof, who, for a fixed sum, price, fee
percentage or other compensation, other than wages,
undertakes with another for the construction,
alteration, repair, addition to or improvement of any
building, highway, road, railroad, excavation or other
structure, project, development or improvement other
than to personality, or any part thereof; provided that CONTRACTOR, as used in this article, includes
subcontractors, but does not include anyone who
merely furnishes materials or supplies without
fabricating the same into or consuming the same in the
performance of the work of the contractor as herein
defined.
(F) No business registration certificate shall be
issued by the City Clerk or any permit issued by the
Building Inspector, Plumbing Inspector or City
Electrician pursuant to the provisions of any ordinance of the city requiring the issuance of a license or any
permit for building construction, plumbing or wiring
installation to any contractor unless and until such
contractor either exhibits a contractor’s license issued under the authority of and pursuant to the statutes of
the state in the proper classification in relationship to the work to be performed or establishes to the
satisfaction of the City Clerk, Building Inspector,
Plumbing Inspector or City Electrician, as the case
may be, that he or she is licensed as a contractor by
the state to perform such work in accordance with the
law or the rules and regulations of the contractor’s
State License Board. Nothing, however, in this section
shall be deemed to prohibit the issuance of any such
permit to the owner of property upon which a building
is being constructed, altered or repaired.
(Ord. MC-744, passed 10-8-1990; Ord. MC-817,
passed 1-7-1992)
§ 5.04.550 RESERVED.
[Reserved]
(Repealed by Ord. MC-302, passed 9-7-1983)

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San Bernardino - Business Registration and Regulations34 § 5.04.555 RESERVED.
[Reserved]
(Repealed by Ord. MC-302, passed 9-7-1983)
§ 5.04.560 PAINTING OF HOUSE NUMBERS.

For every person, firm or corporation engaged in
or carrying on the business of the painting of house
numbers on curbs of streets in the city, the fee shall be established by resolution of the Mayor and
Common
City Council.
(Ord. MC-744, passed 10-8-1990; Ord. MC-817,
passed 1-7-1992)
§ 5.04.565 RESERVED.
[Reserved]
(Repealed by Ord. MC-302, passed 9-7-1983)
§ 5.04.570 RESERVED.
[Reserved]
(Repealed by Ord. MC-302, passed 9-7-1983)
§ 5.04.575 CERTIFICATES FOR BUSINESSES
NOT OTHERWISE COVERED BY ARTICLE.

Each business, show, exhibition or game
conducted, operated or carried on in the city, which is not otherwise covered by the provisions of this article, shall be required to apply for and obtain a business
registration certificate before doing business in the city and the fee therefor shall be established by resolution of the Mayor and Common
City Council.
(Ord. MC-302, passed 9-7-1983; Ord. MC-744,
passed 10-8-1990; Ord. MC-817, passed 1-7-1992)
§ 5.04.580 RESERVED.
[Reserved]
(Repealed by Ord. MC-382, passed 6-20-1984)
§ 5.04.585 RESERVED.
[Reserved]
(Repealed by Ord. MC-302, passed 9-7-1983)
§ 5.04.590 RESERVED.
[Reserved]
(Repealed by Ord. MC-302, passed 9-7-1983)
§ 5.04.595 SOLICITORS.
(A) For every person acting as a solicitor, as
defined in division (F) below, the fee shall be
established by resolution of the Mayor and
Common
City Council, except for those solicitors
acting as agents or representatives of a place of
business holding a business registration certificate and established in the city for a period of one year under
the same ownership for whom fee rates shall be
established and paid based upon the total gross receipts of the business as set forth in § 5.04.525(B).
(B) In order to be classified as a business having
a business registration certificate and an established
place of business in the city for a period of one year
under the same ownership, such business shall
continuously comply with this section and each of the
following requirements.
(1) A completely representative stock of the
merchandise being solicited shall be on display at the
place of business.
(2) The established place of business must
be open to the public at least eight hours a day, five
days a week.
(3) A floor salesperson of the company
shall be present at all times when the place of business is open.
(4) The business or company shall have and
maintain at the place a sign of not less than three
square feet bearing the name of the firm painted either on the front of the building or on the unscreened glass facing the front street, or the sign shall be affixed to

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General Provisions and Rates 35
the front of the building.
(5) Ingress and egress shall be available to
the place of business from the main entrance of the
building.
(C) For every person soliciting as a
representative of, or from, or in connection with, any
other established place of business, the fee shall be
established by resolution of the Mayor and
Common
City Council, in addition to the fee imposed
upon the established place of business.
(D) Any person, firm or corporation soliciting
with a number of solicitors, may elect, at his or her
option, to pay a flat rate established by resolution of the Mayor and Common
City Council.
(E) Each certificate holder shall be required to
maintain a current list of the name and address of each solicitor working under the certificate and the list and any current changes thereto shall be filed in the office of the City Clerk prior to any solicitation within the
city.
(F) A SOLICITOR, within the meaning of this
section, is defined to be any person who goes from
house to house, or from place to place, in the city,
selling or taking orders for, or offering to sell or take orders for, goods, wares or merchandise or any article
for future delivery, or for service to be performed in
the future, or for the making, manufacturing or
repairing of any article or thing whatsoever for future delivery. The foregoing definition of a SOLICITOR
shall be exclusive and controlling, and the fact that a solicitor may have had previous contacts with the
customer through the media of telephone,
correspondence, advertising or by person to person
conversation, or that he or she may have been invited
to the house or place, shall not be a defense to, or
excuse for, a violation of any provision of this article, nor affect his or her status as a solicitor.
(G) All orders taken by solicitors shall be in
writing in duplicate, stating the terms thereof and the amount paid in advance, and one copy shall be given
to the purchaser. Each solicitor shall be fingerprinted and photographed by the Police Department.

Solicitation shall cease at sundown.
(Ord. MC-744, passed 10-8-1990; Ord. MC-817,
passed 1-7-1992)
§ 5.04.605 RESERVED.
[Reserved]
(Repealed by Ord. MC-1282, passed 8-19-2008)
§ 5.04.610 DETERMINATION OF FEE WHEN
TWO BUSINESSES INVOLVED.
(A) In the event that any person, firm or
corporation is conducting, managing or carrying on
two or more businesses covered by this article at the
same location and under the same management, the fee
to be paid by such person, firm or corporation shall be the highest fee provided for in this article, for only one of such businesses; provided, however, in such cases
where the fee on one or more of such businesses is
based upon the gross annual receipts of such business
and the fee on one or more of such businesses is fixed
at a definite amount, then the fee shall be paid
according to the provisions of this article providing for a fee based upon such gross annual receipts, and the
receipt of the business or businesses upon which the
fee is fixed at a definite amount shall be included in
the gross annual receipts for the business or businesses upon which the fee is based upon the gross annual
receipts of such business or businesses unless the fee
upon any one of such businesses is greater in amount
than the fee of the business or businesses upon which
the fee is based upon the gross annual receipts of such business, and in that event the fee paid shall be the
highest fee upon any one of such businesses upon
which the fee is fixed at a definite amount; provided,
further, that in such cases where the fee upon two or
more of such businesses are based upon the gross
annual receipts of such business, then separate
certificates shall be issued for each such business, and the fee paid upon each of such businesses in
accordance with the amount of gross annual receipts of
each such business.
(B) In any event, any person, firm or corporation
conducting any business covered under the terms of
this article providing for the payment of a fee based
upon volume of business, number of persons

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San Bernardino - Business Registration and Regulations36 employed, number of vehicles used or other basis shall
make and file the verified statements provided for in
this article except as othe rwise provided for in this
article.
(Ord. MC-817, passed 1-7-1992)
§ 5.04.615 SEPARATE CERTIFICATES FOR
SEPARATE LOCATIONS.

In the event any person, firm or corporation is
conducting, managing or carrying on two or more
businesses at separate locations, each location is, for the purpose of this article, deemed a separate business in computing and fixing the fee; provided, however,
that warehouses and distributing plants located in the
city used in connection with and incidental to a
business for which a registration certificate has been
issued to an address located within the city shall not be deemed to be branch establishments or separate
locations; provided, further, that no business
transactions shall be carried on in such incidental or
supplemental warehouses or distributing plants.
(Ord. MC-817, passed 1-7-1992; Ord. MC-935,
passed 4-18-1995)
§ 5.04.620 FEE FOR VEHICLES USED IN
CONDUCTING BUSINESS.

Every person, firm or corporation conducting,
managing or carrying on any business of any kind in
the city and employing vehicles, automobiles or motor
vehicles in the conduct of such business shall pay a fee established by resolution of the Mayor and
Common
City Council for each such vehicle,
automobile or motor vehicle used in such business
within the corporate limits of the city; provided,
however, that this section shall not apply to any
person, firm or corporation holding a certificate for
any such business under any other provision of this
article.
(Ord. MC-744, passed 10-8-1990; Ord. MC-817,
passed 1-7-1992)
§ 5.04.625 APPLICABILITY OF CHAPTER TO
EXEMPT PERSONS.

Nothing contained in this article shall be deemed
or construed as applying to any person, firm or
corporation conducting, managing or carrying on, or
engaged in any business or occupation exempt from
taxation by municipal corporations, by virtue of § 14,
Article XIII of the California Constitution, or by the
U.S. Constitution.
(Ord. MC-817, passed 1-7-1992)
§ 5.04.626 EXEMPTION - VETERANS.

Every peddler, solicitor or other person claiming
to be entitled to exemption from the payment of any
fee provided for in this chapter upon the ground that
he or she is an honorably discharged or released
soldier, sailor or marine of the United States or
Confederate States who is physically unable to obtain
a livelihood by manual labor and who shall be a
qualified elector of the state or otherwise evidences
residency within the state, as provided in the laws of
this state, shall, in addition to any other information required by this chapter, file with the City Clerk’s
office a certificate of a regularly licensed and
practicing physician dated within a month of said
application, to the effect that said applicant is
physically unable to obtain a livelihood by manual
labor, and stating the nature of said incapacitation;
verification that the applicant is an honorably
discharged veteran of the United States or Confederate
States, and verification that the applicant is a
registered voter of this state or otherwise evidences
residency within the state. Upon proof of the
foregoing, the City Clerk shall issue, without charge,
a certificate to a qualified applicant to solicit, sell, hawk, peddle or vend his or her goods. Certificate
holders under the provisions of this section shall be
required to comply with all other provisions of this
chapter. Any certificate issued hereunder shall be
personal to the veteran, and shall not authorize
soliciting, selling, hawking, peddling or vending by an agent, employee or representative of the veteran. The
certificate shall also be limited to hawking, peddling
and vending goods and merchandise owned by the
veteran personally.
(Ord. MC-817, passed 1-7-1992)
§ 5.04.630 APPLICABILITY OF CHAPTER TO

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General Provisions and Rates 37
NON-PROFIT ORGANIZATIONS.

The provisions of this article relating to business
registration certificates and fees therefor shall not
apply to any bona fide non-profit charitable, fraternal or religious corporation, association, institution or
organization when the proceeds of the activities
covered by the exemption are to be used for the lawful
purposes of the organization; provided, however, that
no exemption under this article shall be valid unless
application therefor has been made in writing to the
City Clerk, and a certificate of exemption issued by
the City Clerk, which certificate shall cover a period
of no more than one year from date thereof, and shall
be displayed or available for presentment to any
enforcement officer of the city on request, on the
premises covered by the certificate; and provided,
further, that no exemption shall be granted under this
article when any person, firm, concern or organization
not meeting the foregoing qualifications receives any
share or interest in the activities proposed to be
covered by the exemption, or the proceeds or income
therefrom.
(Ord. MC-817, passed 1-7-1992)
§ 5.04.635 RESERVED.
[Reserved]
(Repealed by Ord. MC-460, passed 5-15-1985)
§ 5.04.640 APPLICABILITY OF CRIMINAL
AND REGULATORY PROCEDURES.

Nothing provided in this article shall prevent
criminal prosecutions as otherwise provided by law, or
the application of any regulatory procedures in
instances where the field is not preempted by state
law.
(Ord. MC-817, passed 1-7-1992; Ord. MC-991,
passed 2-19-1997)
§ 5.04.645 FEES FOR REVENUE PURPOSES.

Any fees provided for in this article which are
applicable to a person, firm or corporation licensed by the state are for revenue and not regulatory purposes.
(Ord. MC-817, passed 1-7-1992)
§ 5.04.650 SUSPENSION, CANCELLATION
OR REVOCATION OF CERTIFICATES.
(A) Any certificate issued pursuant to the
provisions of this article or any amendment thereof or
of any ordinance for the conducting of business may
be suspended, canceled or permanently revoked for
good cause by the Mayor and Common
City Council;
provided that notice of the time and place of the
hearing and a general statement of the nature of the
grounds for good cause shall be given to the certificate holder by the City Clerk at least ten days before such
hearing by personal service upon the certificate holder or by certified mail to the last known address of such
certificate holder. The certificate holder may be
represented by his or her attorney at law at the
hearing.
(B) (1) The determination of the Mayor and
Common
City Council that good cause for the
suspension, cancellation or revocation of such exists
shall be conclusive.
(2) Good cause for such suspension,
cancellation or revocation shall include, but is not
limited to, the following grounds:
(a) The existence of unsanitary
conditions, noise, disturbances or other conditions at
or near the premises which cause, or tend to cause, a
public nuisance, or which injuriously affect the public health, safety or welfare;
(b) The commission of, or permitting
or causing the commission of, any act in the operation
of the business, which act is made unlawful or is
prohibited by any ordinance, rule or law of the city,
state or federal government;
(c) Unfair, unjust, inequitable or
fraudulent practices in the operation of the business or concealment or misrepresentation in procuring the
certificate or other permit required for such business; and

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San Bernardino - Business Registration and Regulations38 (d) The omission or causing or
permitting the omission or any act or duty which is
required by this code or other law to be performed by
the certificate holder or any officer, employee or agent thereof, in the operation of the business or any
misrepresentation made in the performance of such act
or duty.
(Ord. MC-817, passed 1-7-1992)
§ 5.04.655 DUTY OF AUDITOR.

It shall be the duty of the auditor employed by the
city to audit the books and records of the city to make annually a test check of the payment of fees as
required by this article and said auditor shall report the result of the test check to the Mayor.
(Ord. MC-817, passed 1-7-1992)
§ 5.04.660 RESERVED.
[Reserved]
(Repealed by Ord. MC-302, passed 9-7-1983)

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CHAPTER 5.05: MEDICAL MARIJUANA DISPENSARIES
(Repealed by Ord. MC-1464, passed 3-7-2018)
39 Packet Page. 502

San Bernardino - Business Registration and Regulations40

Packet Page. 503

CHAPTER 5.08: RESERVED
(Repealed by Ord. MC-294, passed 8-3-1983)
41 Packet Page. 504

San Bernardino - Business Registration and Regulations42

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CHAPTER 5.10: COMMERCIAL CANNABIS ACTIVITIES
Section

5.10.010 Purpose and intent

5.10.020 Legal authority

5.10.030 Commercial cannabis activities
prohibited unless specifically
authorized by this chapter

5.10.040 Compliance with laws

5.10.050 Definitions

5.10.060 Commercial cannabis business
permit required to engage in
commercial cannabis business

5.10.070 Cannabis employee requirements

5.10.080 Maximum number and type of
authorized commercial cannabis
businesses permitted

5.10.090 Initial application procedure

5.10.100 Persons prohibited from holding
a commercial cannabis business
permit or being employed by a
commercial cannabis business

5.10.110 Expiration of commercial
cannabis business permits

5.10.120 Revocation of permits

5.10.130 Renewal applications

5.10.140 Effect of state license suspension,
revocation or termination

5.10.150 Appeals

5.10.160 Written request for appeal

5.10.170 Appeal hearing

5.10.180 Commercial cannabis business
permittee selection process

5.10.190 Updated information

5.10.200 Change in ownership or location

5.10.210 City business registration
certificate

5.10.220 Building permits and inspection

5.10.230 Certification from the Director of
Community Development and
Housing

5.10.240 Right to occupy and to use
property

5.10.250 Location and design of cannabis
businesses

5.10.260 Limitations on city’s liability

5.10.270 Records and record-keeping

5.10.280 Security measures

5.10.290 Restriction on alcohol and
tobacco sales

5.10.300 Fees and charges

5.10.310 Miscellaneous operating
requirements

5.10.320 Other operational requirements

5.10.330 Operating requirements for
retailer facilities; delivery

5.10.340 Operating requirements for
commercial cultivation facilities

5.10.350 Operating requirements for
testing labs

5.10.360 Cannabis manufacturing: edibles
and other cannabis products; sale
or distribution of edible and other
cannabis products

5.10.370 Promulgation of regulations,
standards and other legal duties

5.10.380 Community relations

5.10.390 Fees deemed debt to the city

5.10.400 Permittee responsible for
violations

5.10.410 Inspection and enforcement

5.10.420 Compliance with state regulation

5.10.425 Integrity provision

5.10.430 Violations declared a public
nuisance

5.10.440 Each violation a separate offense

5.10.450 Criminal penalties

5.10.460 Remedies cumulative and not
exclusive
§ 5.10.010 PURPOSE AND INTENT.
43 Packet Page. 506

San Bernardino - Business Registration and Regulations44 It is the purpose and intent of this chapter to
implement the provisions of the Medicinal and Adult
Use Cannabis Regulation and Safety Act
(“MAUCRSA”) to accommodate the needs of
medically-ill persons and provide access to cannabis
for medicinal purposes as recommended by their
health care provider(s) and to provide access to adult
use for persons over the age of 21 as authorized by the Control, Tax and Regulate the Adult Use Cannabis
Act (“AUMA” or “Proposition 64” passed by
California voters in 2016), while imposing sensible
regulations on the use of land to protect the city’s
residents, neighborhoods and businesses from
disproportionate and potentially deleterious negative
impacts. As such, it is the purpose and intent of this
chapter to regulate the cultivation, processing,
manufacturing, testing, sale, delivery, distribution and transportation of medicinal and adult use cannabis and
cannabis products in a responsible manner to protect
the health, safety and welfar e of the residents of the city and to enforce rules and regulations consistent
with state law. It is the further purpose and intent of this chapter to require all commercial cannabis
operators to obtain and renew, annually, a permit to
operate within the city. Nothing in this chapter is
intended to authorize the possession, use or provision
of cannabis for purposes, or in any manner, that
violates state or federal law. The provisions of this
chapter are in addition to any other permits, licenses
and approvals which may be required to conduct
business in the city, and are in addition to any permits, licenses and approval required under state, city or
other law.
(Ord. MC-1464, passed 3-7-2018; Ord. MC-1503,
passed 9-5-2018)
Statutory reference:

Medicinal and Adult Use Cannabis Regulation
and Safety Act, see Cal. Business and
Professions Code, §§ 26000 et seq.

Proposition 64, the initiative known as the
Control, Tax and Regulate the Adult Use
Cannabis Act, No. 15-0103, see Cal. Health
and Safety Code, §§ 11362.1 et seq. and
Cal. Business and Professions Code, §§ 26000
et seq.
§ 5.10.020 LEGAL AUTHORITY.

Pursuant to §§ 5 and 7 of Article XI of the
California Constitution, the provisions of MAUCRSA,
any subsequent state legislation and/or regulations
regarding the same, and the City Charter, the Mayor
and City Council are authorized to adopt ordinances
that establish standards, requirements and regulations
for the licensing and permitting of commercial
medicinal and adult use cannabis activity. Any
standards, requirements and regulations regarding
health and safety, security, reporting and worker
protections established by the state, or any of its
departments or divisions, shall be the minimum
standards applicable in the city to all commercial
cannabis activity.
(Ord. MC-1464, passed 3-7-2018; Ord. MC-1503,
passed 9-5-2018)
§ 5.10.030 COMMERCIAL CANNABIS

ACTIVITIES PROHIBITED UNLESS

SPECIFICALLY AUTHORIZED BY THIS
CHAPTER.

Except as specifically authorized in this chapter,
the commercial cultivation, manufacture, processing,
storing, laboratory testing, labeling, sale, delivery,
distribution or transportation (other than as provided
under the Cal. Business and Professions Code,
§ 26090(e)) of cannabis or cannabis product is
expressly prohibited in the city.
(Ord. MC-1464, passed 3-7-2018; Ord. MC-1503,
passed 9-5-2018)
§ 5.10.040 COMPLIANCE WITH LAWS.

Nothing in this chapter shall be construed as
authorizing any actions that violate federal, state or
local law with respect to the operation of a commercial cannabis business. It shall be the responsibility of the owners, the operators and the employees of the
commercial cannabis business to ensure that the
commercial cannabis business is, at all times,

Packet Page. 507

Commercial Cannabis Activities 45
operating in a manner compliant with all applicable
federal, state and local laws, including for as long as applicable, the Compassionate Use Act (“Proposition
215”), the Medical Marijuana Program Act
(“MMPA”) and the 2008 Attorney General Guidelines
for the Security and Non-Diversion of Cannabis for
Medical Purposes (“AG Guidelines”) (collectively
“the Medical Cannabis Collective Laws”), any
subsequently enacted state law or regulatory, licensing or certification requirements, and any specific,
additional operating procedures or requirements which
may be imposed as conditions of approval of the
commercial cannabis business permit.
(Ord. MC-1464, passed 3-7-2018; Ord. MC-1503,
passed 9-5-2018)
Cross-reference:

Commercial cannabis business permittee
selection process, see § 5.10.180
Statutory reference:

Compassionate Use Act, see Cal. Health and
Safety Code, Division 10, Chapter 6, Article 2,
§ 11362.5
Medical Marijuana Program Act (“MMPA”), see
Cal. Health and Safety Code, §§ 11362.7
through 11362.85
§ 5.10.050 DEFINITIONS.

For the purpose of this chapter, the following
definitions shall apply unless the context clearly
indicates or requires a different meaning. Any
reference to state statutes includes any regulations
promulgated thereunder, and is deemed to include any
successor or amended version of the referenced statute
or regulatory provision.

A-LICENSE. A state license issued under the
Cal. Business and Professions Code, Division 10 for
cannabis or cannabis products that are intended for
adults 21 years of age and over and who do not
possess physician’s recommendations.

A-LICENSEE. Any person holding a license
under the Cal. Business and Professions Code,
Division 10 for cannabis or cannabis products that are
intended for adults 21 years of age and over and who
do not possess physician’s recommendations.

ADULT USE OF CANNABIS ACT (AUMA), or
the CONTROL, TAX AND REGULATE THE
ADULT USE CANNABIS ACT or PROPOSITION

64. The initiative known as the Control, Tax and
Regulate the Adult Use Cannabis Act, No. 15-0103,
see Cal. Health and Safety Code, § 11362.1 et seq.
and Cal. Business and Professions Code, § 26000 et
seq.

APPLICANT. A person applying for a permit
pursuant to this chapter.

BUREAU. The Bureau of Cannabis Control
within the Department of Consumer Affairs, formerly
named the Bureau of Marijuana Control, the Bureau of
Medical Cannabis Regulation and the Bureau of
Medical Marijuana Regulation.

CANNABIS. All parts of the Cannabis sativa
Linnaeus, Cannabis indica or Cannabis ruderalis,
whether growing or not; the seeds thereof; the resin,
whether crude or purified, extracted from any part of
the plant; and every compound, manufacture, salt,
derivative, mixture or preparation of the plant, its
seeds or resin. CANNABIS also means the separated
resin, whether crude or purified, obtained from
CANNABIS. CANNABIS does not include the mature
stalks of the plant, fiber produced from the stalks, oil or cake made from the seeds of the plant, any other
compound, manufacture, salt, derivative, mixture or
preparation of the mature stalks (except the resin
extracted therefrom), fiber, oil or cake, or the
sterilized seed of the plant which is incapable of
germination. For the purpose of this definition,
CANNABIS does not mean industrial hemp, as defined
by the Cal. Health and Safety Code, § 11018.5.

CANNABIS CONCENTRATE. Cannabis that has
undergone a process to concentrate one or more active
cannabinoids, thereby increasing the product’s
potency. Resin from granular trichomes from a
cannabis plant is a concentrate for purposes of this
division. A CANNABIS CONCENTRATE is not
considered food, as defined by the Cal. Health and
Safety Code, § 109935, or drug, as defined by the
Cal. Health and Safety Code, § 109925.

CANNABIS PRODUCT. A product containing
cannabis, including, but not limited to, manufactured

Packet Page. 508

San Bernardino - Business Registration and Regulations46 cannabis, intended to be sold for use by cannabis
patients in the state pursuant to the Compassionate Use Act of 1996 (Proposition 215), found at the Cal.

Health and Safety Code, § 11362.5 (as the same may
be amended from time to time) or pursuant to the
Adult Use of Cannabis Act. For purposes of this
chapter, “cannabis” does not include industrial hemp,
as defined by the Cal. Food and Agricultural Code,
§ 81000 or the Cal. Health and Safety Code,
§ 11018.5.

CANOPY. The designated area(s) at a premises,
except nurseries, that will contain mature plants at any point in time.
(1) CANOPY shall be calculated in square
feet and measured using clearly identifiable boundaries of all areas(s) that will contain mature plants at any
point in time, including all of the space(s) within the boundaries; and
(2) CANOPY may be non-contiguous but
each unique area included in the total canopy
calculation shall be separated by an identifiable
boundary which includes, but is not limited to: interior walls, shelves, greenhouse walls, hoop house walls,
garden benches, hedgerows, fencing, garden beds or
garden plots; and if mature plants are being cultivated using a shelving system, the surface area of each level shall be included in the total CANOPY calculation.

CAREGIVER or PRIMARY CAREGIVER. Have
the same meaning as that term is defined in the Cal.

Health and Safety Code, § 11362.7.

CITY. The City of San Bernardino, a California
charter city.

COMMERCIAL CANNABIS ACTIVITY.

Includes the cultivation, possession, manufacture,
distribution, processing, st oring, laboratory testing, packaging, labeling, transportation, delivery or sale of cannabis and cannabis products as provided for in this
chapter.

COMMERCIAL CANNABIS BUSINESS. Any
person which engages in commercial cannabis activity.

COMMERCIAL CANNABIS BUSINESS
PERMIT. A regulatory permit issued by the city
pursuant to this chapter to a commercial cannabis
business, and is required before any commercial
cannabis activity may be conducted in the city. The
initial permit and annual renewal of a COMMERCIAL
CANNABIS BUSINESS PERMIT is made expressly
contingent upon the business’ ongoing compliance with
all of the requirements of this chapter and any
regulations adopted by the city governing the
commercial cannabis activity at issue.

COMPASSIONATE USE ACT (PROPOSITION
215). The Compassionate Use Act of 1996, found at
the Cal. Health and Safety Code, § 11362.5.

CULTIVATION. Any activity involving the
planting, growing, harvesting, drying, curing, grading
or trimming of cannabis.

CULTIVATION SITE. A location where
cannabis is planted, grown, harvested, dried, cured,
graded or trimmed, or a location where any
combination of those activities occurs.

CUSTOMER. A natural person 21 years of age
or over or a natural person 18 years of age or older
who possesses a physician’s recommendation.

DAYCARE CENTER. Has the same meaning as
in the Cal. Health and Safety Code, § 1596.76.

DELIVERY. The commercial transfer of cannabis
or cannabis products to a customer. DELIVERY also
includes the use by a retailer of any technology
platform owned and controlled by the retailer.

DEPARTMENT. The consolidated Department of
Cannabis Control enacted with AB 141 (2021).

DISPENSING. Any activity involving the retail
sale of cannabis or cannabis products from a retailer.

DISTRIBUTION. The procurement, sale and
transport of cannabis and cannabis products between
licensees.

DISTRIBUTOR. A person holding a valid
commercial cannabis business permit issued by the
City of San Bernardino, and a valid state license for

Packet Page. 509

Commercial Cannabis Activities 47
distribution, required by state law to engage in the
business of purchasing cannabis from a licensed
cultivator, or cannabis products from a licensed
manufacturer, for sale to a licensed retailer.

DRIED FLOWER. All dead cannabis that has
been harvested, dried, cured or otherwise processed,
excluding leaves and stems.

EMPLOYEE. Any natural person who is
employed or retained as an independent contractor by
any permittee in consideration for direct or indirect
monetary wages or profit, or any natural person who
volunteers his or her services for an employer.

FIRE DEPARTMENT. Has the same meaning as
in § 2.12.020.

HARVEST BATCH. A specifically identified
quantity of dried flower or trim, leaves and other
cannabis plant matter that is uniform in strain,
harvested at the same time and, if applicable,
cultivated using the same pesticides and other
agricultural chemicals, and harvested at the same time.

LABELING. Any label or other written, printed
or graphic matter upon a cannabis product, upon its
container.

LICENSE. A permit or license issued by the
State of California, or one of its departments or
divisions, under the Cal. Business and Professions
Code, Division 10, to engage in commercial cannabis
activity, including both an A-license and an M-license, as well as a testing laboratory license.

LICENSEE. Any person holding a state license
under the Cal. Business and Professions Code,
Division 10, regardless of whether the license held is
an A-license or an M-license, and includes the holder
of a testing laboratory license.

LICENSING AUTHORITY. The state agency
responsible for the issuance, renewal or reinstatement
of the license, or the state agency authorized to take
disciplinary action against the licensee.

LIVE PLANTS. Living cannabis flowers and
plants, including seeds, immature plants and vegetative stage plants.

M-LICENSE. A state license issued for
commercial cannabis activity involving medicinal
cannabis.

M-LICENSEE. Any person holding a license for
commercial cannabis activity involving medicinal
cannabis.

MANUFACTURE. To compound, blend, extract,
infuse or otherwise make or prepare a cannabis
product.

MANUFACTURED CANNABIS. Raw cannabis
that has undergone a process whereby the raw
agricultural product has been transformed into a
concentrate, extraction or other manufactured product
intended for internal consumption through inhalation
or oral ingestion or for topical application.

MANUFACTURER. A person issued a valid
commercial cannabis business permit by the City of
San Bernardino and a valid state license as required,
that conducts the production, preparation, propagation
or compounding of cannabis or cannabis products
either directly or indirectly or by extraction methods, or independently by means of chemical synthesis, or
by a combination of extraction and chemical synthesis
at a fixed location that packages or repackages
cannabis or cannabis products or labels or container.

MAUCRSA. The Medicinal and Adult Use
Cannabis Regulation and Safety Act, Cal. Business
and Professions Code, Division 10, commencing with
§ 26000.

MEDICINAL CANNABIS or MEDICINAL
CANNABIS PRODUCT. Cannabis or a cannabis
product, respectively, intended to be sold for use
pursuant to the Compassionate Use Act of 1996
(Proposition 215), found at the Cal. Health and Safety
Code, § 11362.5, by a medicinal cannabis patient in
California who possesses a physician’s
recommendation.

NON-VOLATILE SOLVENT. Any solvent used
in the extraction process that is not a volatile solvent.

For purposes of this chapter, a NON-VOLATILE

Packet Page. 510

San Bernardino - Business Registration and Regulations48 SOLVENT includes carbon dioxide (CO 2) used for
extraction and ethanol used for extraction or post
extraction processing.

NURSERY. A person issued a valid commercial
cannabis business permit from the City of San
Bernardino and a valid state license as required that
produces only clones, immature plants, seeds and
other agricultural products used specifically for the
propagation and cultivation of cannabis.

OPERATION. Any act for which a commercial
cannabis business permit is required under the
provisions of this chapter or any commercial transfer
of cannabis or cannabis products.

OWNER. Any of the following:
(1) A person with an aggregate ownership
interest of 20% or more in the person applying for a
license or a licensee, unless the interest is solely a
security, lien or encumbrance;
(2) The Executive Director of a non-profit
or other entity;
(3) A member of the board of directors of
a non-profit; and
(4) An individual who will be participating
in the direction, control or management of the person
applying for a commercial cannabis business permit or
who has a financial interest in the commercial cannabis business other than a fixed lease of real property.

PACKAGE. Any container or receptacle used for
holding cannabis or cannabis products.

PATIENT or QUALIFIED PATIENT. Shall have
the same definition as Cal. Health and Safety Code, §§
11362.7 et seq., as it may be amended, and which
means a person who is entitled to the protections of
Cal. Health and Safety Code, § 11362.5.

PERMIT. A commercial cannabis business
permit issued by the City of San Bernardino under this
chapter.

PERMITTEE. Any person holding a permit
under this chapter.

PERSON. Includes any individual, firm,
partnership, joint venture, association, corporation,
limited liability company, estate, trust, business trust, receiver, syndicate or any other group or combination
acting as a unit, and the plural as well as the singular.

PHYSICIAN’S RECOMMENDATION. A
recommendation by a physician and surgeon that a
patient use cannabis provided in accordance with the
Compassionate Use Act of 1996 (Proposition 215)
found at the Cal. Health and Safety Code, § 11362.5.

PREMISES. The designated structure or
structures and land specified in the application that is owned, leased or otherwise held under the control of
the applicant or permittee where the commercial
cannabis activity will be or is conducted. The
PREMISES shall be a contiguous area and shall only
be occupied by one permittee.

PURCHASER. The customer who is engaged in
a transaction with a permittee for purposes of
obtaining cannabis or cannabis products.

RETAILER. A commercial cannabis business that
offers cannabis, cannabis products or devices for the
use of cannabis or cannabis products, either
individually or in any combination, for retail sale,
including an establishment (whether fixed or mobile)
that delivers, pursuant to express authorization,
cannabis and cannabis products as part of a retail sale, and where the operator holds a valid commercial
cannabis business permit from the City of San
Bernardino authorizing the operation of a RETAILER,
and a valid state license as required by state law to
operate a RETAILER.

SELL, SALE and TO SELL. Include any
transaction whereby, for any consideration, title to
cannabis or cannabis products are transferred from one
person to another, and includes the delivery of

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Commercial Cannabis Activities 49
cannabis or cannabis products pursuant to an order
placed for the purchase of the same and soliciting or
receiving an order for the same, but does not include
the return by the original purchaser to the location
where the product was purchased.

TESTING LABORATORY. A laboratory, facility
or entity in the state that offers or performs tests of cannabis or cannabis products and that is both of the
following:
(1) Accredited by an accrediting body that
is independent from all other persons involved in
commercial cannabis activity in the state; and
(2) Holds a valid commercial cannabis
business permit from the city and a state license as
required.

TRANSPORT. The transfer of cannabis products
from the permitted business location of one licensee to the permitted business location of another licensee, for the purposes of conducting commercial cannabis
activity.

YOUTH CENTER. Has the same meaning as in
the Cal. Health and Safety Code, § 11353.1.

VOLATILE SOLVENT. Any solvent that is or
produces a flammable gas or vapor that, when present
in the air in sufficient quantities, will create explosive or ignitable mixtures. Examples of VOLATILE
SOLVENTS include, but are not limited to, butane,
hexane and propane.
(Ord. MC-1464, passed 3-7-2018; Ord. MC-1503,
passed 9-5-2018)
§ 5.10.060 COMMERCIAL CANNABIS

BUSINESS PERMIT REQUIRED TO ENGAGE
IN COMMERCIAL CANNABIS BUSINESS.
(A) (1) No person may engage in any
commercial cannabis business or in any commercial
cannabis activity within the city, including cultivation, manufacture, processing, laboratory testing,
transporting, dispensing, special events, distribution or sale of cannabis or a cannabis product unless the
person:
(a) Has a valid commercial cannabis
business permit from the city;
(b) Has a valid state seller’s permit;
and
(c) Is currently in compliance with all
applicable state and local laws and regulations
pertaining to the commercial cannabis business and the
commercial cannabis activities, including the duty to
obtain a city business registration certificate and any required state licenses.
(2) Engaging in a commercial cannabis
business or in any commercial cannabis activity
includes establishing, owning, managing, conducting,
leasing to, operating, causing, permitting, aiding,
abetting, suffering or concealing the fact of such an
act.
(B) Until Cal. Health and Safety Code,
§ 11362.775(a) is repealed, the city intends that
persons eligible to operate collectives or cooperatives under that subdivision shall be eligible to apply for a city conditional permit to conduct commercial cannabis
activities, but only to the degree those activities are authorized under state law for collectives and
cooperatives. When the Cal. Health and Safety Code,
§ 11362.775(a) is repealed, or as soon as collectives
and cooperatives are no longer permitted to engage in
commercial cannabis activity without a state license
under state law, a ny conditio nal permit issued to a
commercial cannabis business that has not obtained a
state license for the commercial cannabis activities
shall expire and shall be null and void. Such
businesses shall no longer be authorized to engage in
any commercial cannabis activities in the city until
they obtain both a city issued commercial cannabis
business permit and a state license for that commercial cannabis activity.

Packet Page. 512

San Bernardino - Business Registration and Regulations50 (C) No temporary events shall be permitted at a
state designated fair, as that term is defined in Cal.

Business and Professions Code, § 19418(a), unless the
state designated fair has complied with the
requirements of division (A) above and the temporary
event is authorized pursuant to a development
agreement with the city approved in accordance with
Chapter 19.40. Temporary events are prohibited
citywide except at a state designated fair.
(Ord. MC-1464, passed 3-7-2018; Ord. MC-1503,
passed 9-5-2018)
§ 5.10.070 CANNABIS EMPLOYEE
REQUIREMENTS.
(A) Any person who is an employee within a
commercial cannabis business must be legally
authorized to do so under applicable state law.
(B) A commercial cannabis business shall keep
the following records of each of its employees on file
at the premises of the business:
(1) Name, address and phone number of the
employee;
(2) Age and verification of employee. A
copy of a birth certificate, driver’s license,
government issued identification card, passport or
other proof that the applicant is at least 21 years of age must be on file with the business;
(3) A list of any crimes enumerated in Cal.

Business and Professions Code, § 26057(b)(4) for
which the employee has been convicted;
(4) Name, address and contact person for
all previous employers of the employee for the last ten years, including, but not limited to, all employers
from which the applicant was fired, resigned or asked
to leave and the reasons for such dismissal or firing;
(5) The fingerprints and a recent
photograph of the employee; and
(6) If applicable, verification that the
employee is a qualified patient or primary caregiver.
(D) The permittee shall provide to the Chief of
Police, or his or her designee, upon request, the
records described in division (B) above. The Chief of
Police, or his or her designee, may review the records
and may conduct a background check to determine
whether the employee has been convicted of a crime
that shows the employee:
(1) Is dishonest;
(2) Has committed a felony or misdemeanor
involving fraud, deceit or embezzlement;
(3) Was convicted of a violent felony, a
crime of moral turpitude; or
(4) The illegal use, possession,
transportation, distribution or similar activities related to controlled substances, as defined in the Federal
Controlled Substances Act, being 21 U.S.C. §§ 801 et
seq., except for cannabis related offenses for which
the conviction occurred after the passage of the
Compassionate Use Act of 1996.
(Ord. MC-1464, passed 3-7-2018; Ord. MC-1503,
passed 9-5-2018)
Editor’s note:

Section 5.10.070(C) is not given in texts of either
Ord. MC-1464, passed 3-7-2018 or of Ord.

MC-1503, passed 9-5-2018.
§ 5.10.080 MAXIMUM NUMBER AND TYPE

OF AUTHORIZED COMMERCIAL CANNABIS
BUSINESSES PERMITTED.

The number of each type of commercial cannabis
business that shall be permitted to operate in the city shall be established by resolution of the Mayor and
City Council but at no time shall the total number of
permits for all license types exceed one permit per
12,500 residents of the city as determined by the most
recent “Population Estimates for Cities, Counties and
the State Report” generated by the State Department of

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Commercial Cannabis Activities 51
Finance and Management Services for the most recent
year, unless the Mayor and City Council adopt an
ordinance allowing for a greater number of total
permits.
(A) This chapter is only intended to create a
maximum number of commercial cannabis businesses
that may be issued permits to operate in the city.

Nothing in this chapter creates a mandate that the
Mayor and City Council must issue any or all of the
commercial cannabis business permits if it is
determined that the applicants do not meet the
standards which are established in the application
requirements or further amendments to the application
process or that the Mayor and City Council, upon
further deliberation, determines that the issuance of
any or all commercial cannabis business permits will
impact the public safety, welfare or other policy
concerns which may be detrimental in the issuance of
these permits.
(B) Each year following the Mayor and City
Council’s initial award of permits, if any, or at any
time in the Mayor and City Council’s discretion, the
Mayor and City Council may reassess the number of
commercial cannabis business permits which are
authorized for issuance to each business type. The
Mayor and City Council, in its discretion, may
determine by resolution that the number of each type
of commercial cannabis permits should be reduced,
stay the same or be expanded.
(C) In accordance with the first paragraph of this
section, the City Council has elected to increase the
maximum number of cannabis permits that can be
lawfully awarded in accordance with the population
formula set forth in this section as follows: the city
may award up to 17 retail business permits. This
maximum number of retail business permits shall
include all awarded microbusiness permits so that
there are no more than a total of 17 retail and
microbusiness permits, which include a retail
component. The city may award an unlimited number
of cannabis business permits for other types of
cannabis businesses in accordance with the restrictions set forth in this chapter, applicable guidelines adopted in accordance with this chapter and any zoning
regulations adopted by the City Council.
(Ord. MC-1464, passed 3-7-2018; Ord. MC-1503,
passed 9-5-2018; Ord. MC-1541, passed 9-2-2020;
Ord. MC-1625, passed 2-21-2024)
§ 5.10.090 INITIAL APPLICATION
PROCEDURE.
(A) The Mayor and City Council shall adopt, by
resolution, the procedures to govern the application
process, and the manner in which the decision will
ultimately be made regarding the issuance of any
commercial cannabis business permit(s), which
resolution shall include or require the City Manager to provide detailed objective review criteria to be
evaluated on a point system or equivalent quantitative
evaluation scale tied to each set of review criteria
(“review criteria”), which shall require any applicable environmental review pursuant to the Cal. Public
Resources Code, Division 13 (commencing with
§ 21000), as contemplated by Cal. Business and
Professions Code, § 26055(h). The resolution shall
authorize the City Manager, or his or her designee(s),
to prepare the necessary forms; adopt any necessary
rules to the application, regulations and processes;
solicit applications; conduct initial evaluations of the applicants; and to ultimately provide a final
recommendation to the Mayor and City Council.
(B) At the time of filing, each applicant shall pay
an application fee established by resolution of the
Mayor and City Council to cover all costs incurred by
the city in the application process.
(C) After the initial review, ranking and scoring
under the review criteria, the City Manager, or his or
her designee(s), will make a recommendation to the
Mayor and City Council, and the Mayor and City
Council shall make a final determination in accordance
with § 5.10.180.
(D) The city’s reservation of rights.

Packet Page. 514

San Bernardino - Business Registration and Regulations52 (1) The city reserves the right to reject any
or all initial applications. Prior to permit issuance, the city may also modify, postpone or cancel any request
for applications, or the entire program under this
chapter, at any time without liability, obligation or
commitment to any party, firm or organization, to the
extent permitted by law. Persons submitting
applications assume the risk that all or any part of the program, or any particular category of permit
potentially authorized under this chapter, may be
cancelled at any time prior to permit issuance. The city further reserves the right to request and obtain
additional information from any candidate submitting
an application.
(2) In addition to any other justification
provided, including a failure to comply with other
requirements in this chapter, an application risks being rejected for any of the following reasons:
(a) The application was received after
the designated time and date;
(b) The application did not contain the
required elements, exhibits nor organized in the
required format; or
(c) The application was not considered
fully responsive to the request for permit application. (Ord. MC-1464, passed 3-7-2018; Ord. MC-1503,
passed 9-5-2018)
§ 5.10.100 PERSONS PROHIBITED FROM

HOLDING A COMMERCIAL CANNABIS

BUSINESS PERMIT OR BEING EMPLOYED
BY A COMMERCIAL CANNABIS BUSINESS.

No person may hold a commercial cannabis
business permit, or be employed by a commercial
cannabis business, in the city, if any of the following conditions exist:
(A) The applicant, permittee or employee has
been denied a commercial cannabis business permit, or
similar license, or has had such a permit or license
suspended or revoked by any city, county, city and
county or any state cannabis licensing authority;
(B) The applicant, permittee, employee or the
owner of the property upon which the proposed
commercial cannabis activity is to occur was either
convicted of, pled guilty or nolo contendere to or has
been found by the city’s hearing officer pursuant to
Chapters 9.92 or 9.93 to be responsible for conducting
commercial cannabis activity in non-compliance with
Title 19, other city ordinances, codes and
requirements, or state law, and they failed to
discontinue operating in a timely manner; or
(C) The applicant, permittee or employee, or the
owner of the property upon which the proposed
commercial cannabis activity is to occur, was found by
the appropriate taxing agency to have been in
non-compliance with federal, state or local tax laws or failed to report income from commercial cannabis
activities to federal, state or local government in
violation of law.
(Ord. MC-1464, passed 3-7-2018; Ord. MC-1503,
passed 9-5-2018)
§ 5.10.110 EXPIRATION OF COMMERCIAL
CANNABIS BUSINESS PERMITS.

Each commercial cannabis business permit issued
pursuant to this chapter shall expire three years after the date of its issuance. Commercial cannabis business
permits may be renewed as provided in this chapter.
(Ord. MC-1464, passed 3-7-2018; Ord. MC-1503,
passed 9-5-2018)
§ 5.10.120 REVOCATION OF PERMITS.

Commercial cannabis business permits may be
suspended or revoked by the City Manager, or his or
her designee, for any violation of any law and/or any
rule, regulation and/or standard adopted pursuant to
this chapter.
(Ord. MC-1464, passed 3-7-2018; Ord. MC-1503,
passed 9-5-2018)

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Commercial Cannabis Activities 53
§ 5.10.130 RENEWAL APPLICATIONS.
(A) An application for renewal of a commercial
cannabis business permit shall be filed at least 60
calendar days prior to the expiration date of the
current permit.
(B) The renewal application shall contain all the
information required for new applications.
(C) The applicant shall pay a fee in an amount to
be set by resolution of the Mayor and City Council to
cover the costs of processing the renewal permit
application, together with any costs incurred by the
city to administer the program created under this
chapter.
(D) An application for renewal of a commercial
cannabis business permit shall be rejected if any of the following exists:
(1) The application for renewal is filed less
than 60 days before the expiration of the commercial
cannabis business permit;
(2) The commercial cannabis business
permit is suspended or revoked at the time of the
application;
(3) The commercial cannabis business has
not been in regular and continuous operation in the
four months prior to the renewal application;
(4) The commercial cannabis business has
failed to conform to the requirements of this chapter or of any regulations adopted pursuant to this chapter;
(5) The permittee fails or is unable to renew
its state license; or
(6) If the city has determined, based on
substantial evidence, that the permittee or applicant is in violation of the requirements of this chapter, of the municipal code or of the state rules and regulations,
and the city or state has determined that the violation is grounds for termination or revocation of the
commercial cannabis business permit.
(E) The Director of Community Development
and Housing, or his or her designee(s), is authorized
to make all decisions concerning the issuance of a
renewal permit. In making the decision, the Director
of Community Development and Housing, or his or
her designee(s), is authorized to impose additional
conditions to a renewal permit, if it is determined to
be necessary to ensure compliance with state or local
laws and regulations or to preserve the public health,
safety or welfare. Appeals from the decision of the
Director of Community Development and Housing, or
his or her designee(s), shall be handled pursuant to
§§ 5.10.150, 5.10.160 and 5.10.170.
(F) If a renewal application is rejected, a person
may file a new application pursuant to this chapter no
sooner than one year from the date of the rejection.
(Ord. MC-1464, passed 3-7-2018; Ord. MC-1503,
passed 9-5-2018; Ord. MC-1625, passed 2-21-2024)
§ 5.10.140 EFFECT OF STATE LICENSE

SUSPENSION, REVOCATION OR
TERMINATION.

Suspension of a license issued by the state, or by
any of its departments or divisions, shall immediately
suspend the ability of a commercial cannabis business
to operate within the city, until the state, or its
respective department or division, reinstates or
reissues the state license. Should the state, or any of its departments or divisions, revoke or terminate the
license of a commercial cannabis business, such
revocation or termination shall also revoke or
terminate the ability of a commercial cannabis business to operate within the city.
(Ord. MC-1464, passed 3-7-2018; Ord. MC-1503,
passed 9-5-2018)

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San Bernardino - Business Registration and Regulations54 § 5.10.150 APPEALS.

Unless specifically provided elsewhere to the
contrary, any determination of the Chief of Police or
Director of Community Development and Housing, or
the designees of either of them, may only be appealed
to the City Manager, which decision shall be final.

The City Manager may delegate the appeal to the
city’s administrative law officer (“hearing officer”)
appointed in conformity with Chapter 9.92, in which
case, the decision of the hearing officer shall be final.

All decisions of the Mayor and City Council, City
Manager or hearing officer under this chapter shall be
final. All appeals shall be conducted as prescribed in
this section and §§ 5.10.160 and 5.10.170.
(Ord. MC-1464, passed 3-7-2018; Ord. MC-1503,
passed 9-5-2018; Ord. MC-1625, passed 2-21-2024)
§ 5.10.160 WRITTEN REQUEST FOR
APPEAL.
(A) Within ten calendar days after the date of the
determination, an aggrieved party may appeal such
determination by filing a written appeal with the City
Clerk setting forth the reasons why the determination
was not proper. If no appeal of a determination is
made within ten days of the date of the determination,
the determination shall be final.
(B) At the time of filing, the appellant shall pay
the designated appeal fee, established by resolution of the Mayor and City Council from time to time.
(Ord. MC-1464, passed 3-7-2018; Ord. MC-1503,
passed 9-5-2018)
§ 5.10.170 APPEAL HEARING.
(A) Upon receipt of the written appeal, the City
Clerk shall set the matter for a hearing before the City Manager, or if the appeal has been delegated to the
hearing officer, before th e hearing officer. The City
Manager or hearing officer shall hear the matter de
novo and shall conduct the hearing pursuant to the
procedures set forth by the city.
(B) The appeal shall be held within a reasonable
time after the filing the appeal, but in no event later than 90 calendar days from the date of such filing. The city shall notify the appellant of the time and location at least ten calendar days prior to the date of the
hearing.
(C) At the hearing, the appellant may present any
information they deem relevant to the determination
appealed. The formal rules of evidence and procedure
applicable in a court of law shall not apply to the
hearing.
(D) At the conclusion of the hearing, the City
Manager or hearing officer may affirm, reverse or
modify the decision appealed.
(Ord. MC-1464, passed 3-7-2018; Ord. MC-1503,
passed 9-5-2018)
§ 5.10.180 COMMERCIAL CANNABIS

BUSINESS PERMITTEE SELECTION
PROCESS.
(A) The Mayor and City Council shall adopt, by
resolution, a procedure guideline and review criteria
by which the top applicants in each category of each
commercial cannabis business will be presented to the
Mayor and City Council for a final determination at a
public hearing.
(B) The top final applicants for each category
may be invited to attend the Mayor and City Council
meeting, only if requested by the City Manager, or his
or her designee, where they may be expected to make
a public presentation introducing their team and
providing an overview of their proposal. In order to
provide adequate time, presentations may be divided
over more than one meeting over multiple days as
determined to be necessary.
(C) At least ten calendar days prior to the
hearing, notice of the hearing shall be sent to all

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Commercial Cannabis Activities 55
property owners located within 600 feet of the
proposed business locations of each of the finalists to be considered by the Mayor and City Council.
(D) The Mayor and City Council shall either
deny or approve the final candidates and shall select
the top candidates in each category of the commercial
cannabis businesses. The Mayor and City Council’s
decision as to the selection of the prevailing candidates shall be final.
(E) Official issuance of the commercial cannabis
business permit(s), however, is conditioned upon the
prevailing applicant(s) obtaining all required land use approvals. Following the Mayor and City Council’s
selection, the prevailing applicant(s) shall apply to the City Department of Community Development and
Housing to obtain any required land use approvals or
entitlements for the permittee’s location, if any. Land use approvals shall include compliance with all
applicable provisions of CEQA. The City Manager, or
his or her designee(s), shall formally issue the
commercial cannabis business permit(s) once the
Director of Community Development and Housing, or
his or her designee(s), affirms that all of the required land use approvals have been obtained.
(F) Issuance of a commercial cannabis business
permit does not create a land use entitlement or serve
as a building permit. The commercial cannabis
business permit shall only be for a term of three years, and shall expire at the end of the three-year period,
unless it is renewed as provided herein. Furthermore,
no permittee may begin operations, notwithstanding
the issuance of a permit, unless all of the state and
local laws and regulations, including, but not limited
to, the requirements of this chapter, applicable
building permits and conditions of the commercial
cannabis business permit, have been complied with.

Until a state license is available and obtained by the
permittee, this means compliance with all provisions
of the Medical Cannabis Collective Laws as set forth
in § 5.10.060.
(G) Notwithstanding anything in this chapter to
the contrary, the Mayor and City Council reserves the
right to reject any or all applications if it determines it would be in the best interest of the city, taking into
account any health, safety and welfare impacts on the
community. Applicants shall have no right to a
commercial cannabis business permit until a permit is
actually issued, and then only for the duration of the
permit term. Each applicant assumes the risk that, at
any time prior to the issuance of a permit, the Mayor
and City Council may terminate or delay the program
created under this chapter or otherwise revise, amend
or repeal this chapter.
(H) If an application is denied, a new application
may not be filed for one year from the date of the
denial.
(I) Each person granted a commercial cannabis
business permit shall be required to pay the permit fee established by resolution of the Mayor and City
Council to cover the costs of administering the
commercial cannabis business permit program created
in this chapter.
(Ord. MC-1464, passed 3-7-2018; Ord. MC-1503,
passed 9-5-2018; Ord. MC-1625, passed 2-21-2024)
§ 5.10.190 UPDATED INFORMATION.

Within 15 calendar days of any other change in
the information provided in the application form or
any change in status of compliance with the provisions
of this chapter, including any change in the
commercial cannabis business location or ownership or
management members, the applicant shall file an
updated application form with the City Manager, or
his or her designee(s), for review along with an
application amendment fee, as set forth in §§ 5.10.090
and 5.10.130.
(Ord. MC-1464, passed 3-7-2018; Ord. MC-1503,
passed 9-5-2018)

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San Bernardino - Business Registration and Regulations56 § 5.10.200 CHANGE IN OWNERSHIP OR
LOCATION.
(A) The person granted a commercial cannabis
business permit shall not transfer ownership or control of the permit to another person unless and until the
transferee obtains an amendment to the permit from
the City Manager, or his or her designee, stating that
the transferee is now the permittee. Such an
amendment may be obtained only if the transferee files
an application with the City Manager, or his or her
designee, in accordance with all provisions of this
chapter (as though the transferee were applying for an
original commercial cannabis business permit)
accompanied by a transfer fee in an amount set by
resolution of the Mayor and City Council (or if not
set, shall be the same amount as the application fee),
and the City Manager, or his or her designee,
determines, after hearing, in accordance with this
chapter that the transferee passed the background
check required for permittees and meets all other
requirements of this chapter. No transfer of ownership
may occur within five years of the date the commercial
cannabis business permit is originally issued, except as provided below.
(B) Commercial cannabis business permits issued
through the grant of a transfer by the City Manager, or his or her designee, shall be valid for a period of one year beginning on the day the City Manager, or his or
her designee, approves the transfer of the permit.

Before the transferee’s permit expires, the transferee
shall apply for a renewal permit in the manner
required by this chapter.
(C) Changes in ownership of a permittee’s
business structure or a substantial change in the
ownership of a permittee business entity (changes that
result in a change of more than 51% of the original
ownership) must be approved by the City Manager, or
his or her designee, through the transfer process
contained in division (A) above. Failure to comply
with this provision is grounds for permit revocation.
(D) (1) A permittee may change the form of
business entity without applying to the City Manager,
or his or her designee, for a transfer of permit;
provided that either:
(a) The membership of the new
business entity is substantially similar to the original permit holder business entity (at least 51% of the
membership is identical); or
(b) If the original permittee is an
unincorporated association, mutual or public benefit
corporation, agricultural or consumer cooperative
corporation and subsequently transitions to or forms a
new business entity as allowed under the MAUCRSA
and to comply with § 5.10.060(B); provided that the
Board of Directors (or in the case of an unincorporated association, the individual(s) listed on the city permit application) of the original permittee entity are the
same as the new business entity.
(2) Although a transfer is not required in
these two circumstances, the permit holder is required
to notify the City Manager, in writing, of the change
within ten calendar days of the change. Failure to
comply with this provision is grounds for permit
revocation.
(E) No commercial cannabis business permit
may be transferred when the City Manager, or his or
her designee, has notified the permittee that the permit has been or may be suspended or revoked.
(F) Any attempt to transfer a commercial
cannabis business permit, either directly or indirectly, in violation of this section is declared void, and such a purported transfer shall be deemed a ground for
revocation of the permit.
(G) The location specified in the commercial
cannabis business permit may not change without an
amendment to the permit, processed in the same

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Commercial Cannabis Activities 57
manner as an initial permit pursuant to the process and fees set forth in § 5.10.090.
(Ord. MC-1464, passed 3-7-2018; Ord. MC-1503,
passed 9-5-2018)
§ 5.10.210 CITY BUSINESS REGISTRATION
CERTIFICATE.

Prior to commencing operations, and at all times
thereafter, a commercial cannabis business shall
maintain a valid city business registration certificate. (Ord. MC-1464, passed 3-7-2018; Ord. MC-1503,
passed 9-5-2018)
§ 5.10.220 BUILDING PERMITS AND
INSPECTION.

Prior to commencing operations, and at all times
thereafter, a commercial cannabis business shall be
subject to a mandatory building inspection, and must
obtain all required permits and approvals which would
otherwise be required for any business of the same
size and intensity operating in that zone. This includes, but is not limited to, obtaining any required building
permit(s), Fire Department approvals, Health
Department approvals and other zoning and land use
permit(s) and approvals. No modifications to the
structure of the premises shall be made without
required approvals listed above.
(Ord. MC-1464, passed 3-7-2018; Ord. MC-1503,
passed 9-5-2018)
§ 5.10.230 CERTIFICATION FROM THE

DIRECTOR OF COMMUNITY
DEVELOPMENT AND HOUSING.

Prior to commencing operations, a commercial
cannabis business must obtain a certification from the
Director of Community Development and Housing, or
his or her designee(s), certifying that the business is located on a site that meets all of the requirements of Title 19.
(Ord. MC-1464, passed 3-7-2018; Ord. MC-1503,
passed 9-5-2018; Ord. MC-1625, passed 2-21-2024)
§ 5.10.240 RIGHT TO OCCUPY AND TO USE
PROPERTY.

As a condition precedent to the city’s issuance of
a commercial cannabis business permit pursuant to this
chapter, any person intending to open and to operate
a commercial cannabis business shall provide sufficient evidence, which sufficiency shall be determined in the
reasonable discretion of the Mayor and City Council,
of the legal right to occupy and to use the proposed
location for the proposed commercial cannabis
activity. In the event the proposed location will be
leased from another person, the applicant shall be
required to provide a signed and notarized statement
from all owners of the property, acknowledging that
the property owners have read this chapter and consent
to the operation of the commercial cannabis business
on the owner’s property.
(Ord. MC-1464, passed 3-7-2018; Ord. MC-1503,
passed 9-5-2018)
§ 5.10.250 LOCATION AND DESIGN OF
CANNABIS BUSINESSES.

Commercial cannabis businesses are permitted to
engage in commercial cannabis activities subject to the following zoning and locational requirements.
(A) The commercial cannabis business must be
located on property zoned CG (“Commercial
General”), CG-2 (Commercial General-2”), CG-3
(“Commercial General-3”), CR-2 (“Commercial
Regional-Downtown”), CR-3 (“Commercial-Tri-City
Club”), CCS-1 (“Central City South”), CCS-2
(“Central City”), CH (“ Commercial Heavy”), IL
(“Industrial Light”), IH (“Industrial Heavy”), OIP

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San Bernardino - Business Registration and Regulations58 (“Office Industrial Park”) or as such successor zones
as may be created by the Mayor and City Council
from time to time, and must meet all of the
requirements for development in these zones.
(B) The property on which the cannabis business
is located must also meet all of the distance
requirements listed in divisions (B)(1) through (B)(3)
below, unless the Mayor and City Council adopt an
ordinance allowing for a lesser distance. All distances shall be the horizontal distance measured in a straight line from exterior parcel lin e to exterior parcel line without regard to intervening structures, except as
listed in division (B)(4) below.
(1) The parcel shall be no closer than 600
feet of any residentially zoned parcel in the city, the city’s sphere of influence, a neighboring incorporated
city or unincorporated county.
(2) The parcel shall be no closer than 600
feet from any parcel in th e city, the city’s sphere of influence, a neighboring incorporated city or
unincorporated county containing any of the following:
(a) A school providing instruction in
kindergarten or any grades one through 12 (whether
public, private or charter, including pre-school,
transitional kindergarten and K-12) that is in existence at the time the permit is issued;
(b) A commercial daycare center
licensed by the city, another city or county that is in existence at the time the permit is issued;
(c) A youth center that is in existence
at the time the permit is issued; or
(d) A park that is in existence at the
time the permit is issued.
(3) The city shall consider the proximity of
the proposed commercial cannabis business to
religious facilities and libraries in existence at the time the permit is granted when determining whether the
issue the permit and any conditions thereto.
(4) For the purposes of this division (B), the
distance measurement shall be without regard to
intervening structures, with the exception of the
following, in which case the distance measurement
shall be the shortest path of travel around the listed
intervening structures:
(a) Freeways;
(b) Flood control channels;
(c) Railroads; and
(d) The Santa Ana River.
(C) Each proposed cannabis business project
shall:
(1) Conform with the city’s general plan,
any applicable specific plans, master plans and design
requirements;
(2) Comply with all applicable zoning and
related development standards;
(3) Be constructed in a manner that
minimizes odors to surrounding uses, and promotes
quality design and construction, and consistency with
the surrounding properties;
(4) Be adequate in size and shape to
accommodate the yards, walls, fences, parking and
loading facilities, landscaping and all items required
for the development;
(5) Be served by highways adequate in
width and improved as necessary to carry the kind and
quantity of traffic such use will generate; and
(6) Be provided with adequate electricity,
sewage, disposal, water, fire protection and storm
drain facilities for the intended purpose.
(Ord. MC-1464, passed 3-7-2018; Ord. MC-1503,
passed 9-5-2018; Ord. MC-1519, passed 7-17-2019)
§ 5.10.260 LIMITATIONS ON CITY’S
LIABILITY.
(A) To the fullest extent permitted by law, the
city shall not assume a ny liability whatsoever with

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Commercial Cannabis Activities 59
respect to having issued a commercial cannabis
business permit pursuant to this chapter or otherwise
approving the operation of any commercial cannabis
business.
(B) As a condition to the approval of any
commercial cannabis business permit, the applicant
shall be required to meet all of the following
conditions before they can receive the commercial
cannabis business permit.
(1) They must execute an agreement, in a
form approved by the City Attorney, agreeing to
indemnify, defend (at applicant’s sole cost and
expense) and hold the city, and its elected officials,
officers, employees, representatives and agents,
harmless, from any and all claims, losses, damages,
injuries, liabilities or losses which arise out of, or
which are in any way related to, the city’s issuance of the commercial cannabis business permit, the city’s
decision to approve the operation of the commercial
cannabis business or activity, to the process used by
the city in making its decision or the alleged violation of any federal, state or local laws by the commercial
cannabis business or any of its officers, employees or
agents.
(2) Maintain insurance at coverage limits,
and with conditions thereon determined necessary and
appropriate, from time to time by the City Manager,
or his or her designee.
(3) Reimburse the city for all costs and
expenses, including, but not limited to, legal fees and costs and court costs, which the city may be required
to pay as a result of any legal challenge related to the city’s approval of the applicant’s commercial cannabis
business permit, or related to the city’s approval of a commercial cannabis activity. The city may, at its sole discretion, participate at its own expense in the defense of any such action, but such participation shall not
relieve any of the obligations imposed hereunder.
(Ord. MC-1464, passed 3-7-2018; Ord. MC-1503,
passed 9-5-2018)
§ 5.10.270 RECORDS AND
RECORD-KEEPING.
(A) Each person granted a commercial cannabis
business shall maintain accurate books and records in
an electronic format, detailing all of the revenues and expenses of the business and all of its assets and
liabilities. On no less than an annual basis (at or before the time of the renewal of a commercial cannabis
business permit issued pursuant to this chapter), or at any time upon reasonable request of the City Manager,
or his or her designee, each commercial cannabis
business shall file a sworn statement detailing the
number of sales by the commercial cannabis business
during the previous 12-month period (or shorter period
based upon the timing of the request), provided on a
per-month basis. The statement shall also include gross sales for each month, and all applicable taxes paid or
due to be paid, including, but not limited to, employee withholdings. On an annual basis, each permittee shall
submit to the city a financial audit of the business’s
operations conducted by an independent certified
public accountant. At the request of the City Manager,
or his or her designee, the
each permittee shall provide
copies of the last three years of their local, state and federal tax returns so that the city may verify the
information provided above. Each permittee shall be
subject to a regulatory compliance review and financial audit as determined by the City Manager, or his or her
designee(s).
(B) Each person granted a commercial cannabis
business shall maintain a current register of the names and the contact information (including the name,
address and telephone number) of anyone owning or
holding an interest in the commercial cannabis
business, and separately of all the officers, managers, employees and agents currently employed or otherwise
engaged by the commercial cannabis business. The
register required by this division (B) shall be provided to the City Manager, or his or her designee(s), upon a
reasonable request.
(C) Prior to state licensing, each commercial
cannabis business shall maintain a record of all
persons, patients, collectives and primary caregivers
served by the commercial cannabis business for a
period of no less than four years. Once a state license is obtained, the commercial cannabis business must
maintain such records only to the extent permitted or
required by the MAUCRSA.

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San Bernardino - Business Registration and Regulations60 (D) All commercial cannabis businesses shall
maintain an inventory control and reporting system
that accurately documents the present location,
amounts and descriptions of all cannabis and cannabis
products for all stages of the growing and production
or manufacturing, laboratory testing and distribution
processes until purchase as set forth MAUCRSA.

Additionally, all commercial cannabis businesses shall
maintain records that identify the source of all
products (company name, location, license numbers
and the like).
(E) Subject to any restrictions under the Health
Insurance Portability and Accountability Act of 1996,
being 42 U.S.C. §§ 201 et seq. (“HIPPA”)
regulations, each commercial cannabis business shall
allow the city officials to have access to the business’s books, records, accounts, together with any other data
or documents relevant to its permitted commercial
cannabis activities, for the purpose of conducting an
audit or examination. Books, records, accounts and
any and all relevant data or documents will be
produced no later than 24 hours after receipt of the
city’s request, unless otherwise stipulated by the city.

The city may require the materials to be submitted in
an electronic format that is compatible with the city’s software and hardware.
(Ord. MC-1464, passed 3-7-2018; Ord. MC-1503,
passed 9-5-2018)
§ 5.10.280 SECURITY MEASURES.
(A) A commercial cannabis business shall
implement sufficient security measures to deter and
prevent the unauthorized entrance into areas containing cannabis or cannabis products, and to deter and
prevent the theft of cannabis or cannabis products at
the commercial cannabis business. Except as may
otherwise be determined by the City Manager, or his
or her designee(s), these security measures shall
include, but shall not be limited to, all of the
following:
(1) Preventing individuals from remaining
on the premises of the commercial cannabis business
if they are not engaging in an activity directly related to the permitted operations of the commercial cannabis
business;
(2) Establishing limited access areas
accessible only to authorized commercial cannabis
business personnel;
(3) Except for live growing plants which
are being cultivated at a cultivation facility, all
cannabis and cannabis products shall be stored in a
secured and locked room, safe or vault. All cannabis
and cannabis products, including live plants that are
being cultivated, shall be kept in a manner as to
prevent diversion, theft and loss;
(4) Installing 24-hour security surveillance
cameras of at least HD-quality to monitor all entrances and exits to and from the premises; all interior spaces within the commercial cannabis business which are
open and accessible to the public; all interior spaces
where cannabis, cash or currency is being stored for
any period of time on a regular basis; and all interior spaces where diversion of cannabis could reasonably
occur. Cameras shall clearly show each point of sale
location, register with a time/date stamp. The
commercial cannabis business shall be responsible for
ensuring that the security surveillance camera’s
footage is remotely accessible by the City Manager, or
his or her designee(s), and that it is compatible with
the city’s software and hardware. In addition, remote
and real-time, live access to the video footage from the cameras shall be provided to the City Manager, or his
or her designee(s). Video recordings shall be
maintained for a minimum of 120 days, and shall be
made available to the City Manager, or his or her
designee(s), upon request. Video shall be of sufficient quality for effective prosecution of any crime found to have occurred on the site of the commercial cannabis
business;
(5) Sensors shall be installed to detect entry
and exit from all secure areas;
(6) Panic buttons shall be installed in all
commercial cannabis businesses;
(7) Having a professionally installed,
maintained and monitored alarm system. The owner
and operator shall be subject to the city’s security
alarm systems requirements of Chapter 8.81;
(8) Any bars installed on the windows or

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Commercial Cannabis Activities 61
the doors of the commercial cannabis business shall be
installed only on the interior of the building as
approved by the Department of Community
Development and Housing and Fire Department;
(9) Security personnel shall be on-site 24
hours a day or alternative security as authorized by the City Manager, or his or her designee(s). Security
personnel must be licensed by the State Bureau of
Security and Investigative Services personnel and shall be subject to the prior review and approval of the City Manager, or his or her designee(s), with such approval
not to be unreasonably withheld; and
(10) Each commercial cannabis business
shall have the capability to remain secure during a
power outage and shall ensure that all access doors are not solely controlled by an electronic access panel to
ensure that locks are not released during a power
outage.
(B) Each commercial cannabis business shall
identify a designated security representative/liaison to the city, who shall be reasonably available to meet
with the City Manager, or his or her designee(s),
regarding any security related measures or and
operational issues. The commercial cannabis business
shall notify the City Manager, or his or her designee,
within 24 hours of a change in designated security
representative/liaison.
(C) As part of the application and permitting
process, each commercial cannabis business shall have
a storage and transportation plan, which describes, in
detail, the procedures for safely and securely storing
and transporting all cannabis, cannabis products and
any currency.
(D) The commercial cannabis business shall
cooperate with the city whenever the City Manager, or
his or her designee(s), makes a request, upon
reasonable notice to the commercial cannabis business,
to inspect or audit the e ffectiveness of any security
plan or of any other requirement of this chapter.
(E) A commercial cannabis business shall notify
the City Manager, or his or her designee(s), within 24
hours after discovering any of the following:
(1) Significant discrepancies identified
during inventory. The level of significance shall be
determined by the regulations promulgated by the City
Manager, or his or her designee(s);
(2) Diversion, theft, loss or any criminal
activity involving the commercial cannabis business or
any agent or employee of the commercial cannabis
business;
(3) The loss or unauthorized alteration of
records related to cannabis, registering qualifying
patients, primary caregivers or employees or agents of
the commercial cannabis business; or
(4) Any other breach of security.
(Ord. MC-1464, passed 3-7-2018; Ord. MC-1503,
passed 9-5-2018; Ord. MC-1625, passed 2-21-2024)
§ 5.10.290 RESTRICTION ON ALCOHOL AND
TOBACCO SALES.
(A) No person shall cause or permit the sale,
dispensing or consumption of alcoholic beverages to
any person, including minors, on or about the property
occupied by the commercial cannabis business.
(B) No person shall cause or permit the sale of
tobacco products to any person, including minors, on
or about the property occupied by the commercial
cannabis business.
(Ord. MC-1464, passed 3-7-2018; Ord. MC-1503,
passed 9-5-2018)
§ 5.10.300 FEES AND CHARGES.
(A) No person may commence or continue any
commercial cannabis activity in the city, without
timely paying in full all fees and charges required for the operation of a commercial cannabis activity. Fees
and charges associated with the operation of a
commercial cannabis activity shall be established by
resolution of the Mayor and City Council which may
be amended from time to time. Such fees and charges
may include, but are not limited to, a regulatory fee
imposed for the reasonable regulatory costs to the city for issuing licenses and permits; performing

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San Bernardino - Business Registration and Regulations62 investigations, inspections and audits; and the
administrative and criminal enforcement and
adjudication thereof.
(B) All commercial cannabis businesses
authorized to operate under this chapter shall pay all
sales, use, business, employment and other applicable
taxes, and all license, registration and other fees
required under federal, state and local law. Each
commercial cannabis business shall cooperate with city
with respect to any reasonable request to audit the
commercial cannabis business’ books and records for
the purpose of verifying compliance with this section,
including, but not limited to, a verification of the
amount of taxes required to be paid during any period.
(Ord. MC-1464, passed 3-7-2018; Ord. MC-1503,
passed 9-5-2018)
§ 5.10.310 MISCELLANEOUS OPERATING
REQUIREMENTS.
(A) Hours. Commercial cannabis businesses may
operate only during the hours specified in the
commercial cannabis business permit issued by the
city.
(B) On-site consumption. On-site consumption of
cannabis is prohibited at all times by all individuals on the property.
(C) Graphics and outdoor storage. No cannabis
or cannabis products or graphics depicting cannabis or
cannabis products shall be visible from the exterior of any property issued a commercial cannabis business
permit or on any of the vehicles owned or used as part
of the commercial cannabis business. No outdoor
storage of cannabis or cannabis products is permitted
at any time.
(D) Reporting and tracking of product and of
gross sales. Each commercial cannabis business shall
have in place a point-of-sale or management inventory
tracking system to track and report on all aspects of
the commercial cannabis business, including, but not
limited to, such matters as cannabis tracking,
inventory data, gross sales (by weight and by sale),
time and date of each sale and other information which
may be deemed necessary by the city. The commercial
cannabis business shall ensure that such information is compatible with the city’s record-keeping systems. In
addition, the system must have the capability to
produce historical transactional data for review.

Furthermore, any system selected must be approved
and authorized by the City Manager, or his or her
designee(s), prior to being used by the permittee.
(E) State regulations. All cannabis and cannabis
products sold, distributed or manufactured shall be
cultivated, manufactured and transported by licensed
facilities that maintain operations in full conformance with the state and local regulations. No cannabis or
cannabis products may be sold, distributed or
transferred out of the state.
(F) Physician evaluations nearby prohibited.

There shall not be a physician located in or around any commercial cannabis business at any time for the
purpose of evaluating patients for the issuance of a
cannabis recommendation or card where applicable.
(G) Verification for medicinal cannabis. Prior to
dispensing medicinal cannabis or medicinal cannabis
products where applicable to any person, the
commercial medicinal cannabis business shall obtain
verification from the recommending physician that the
person requesting medicinal cannabis or medicinal
cannabis products is a qualified patient.
(H) Emergency contact. Each commercial
cannabis business shall provide the City Manager, or
his or her designee(s), with the name, telephone
number (both landline and mobile, if available) of an
on-site employee or owner to whom emergency notice
can be provided at any hour of the day. The
commercial cannabis business shall notify the City
Manager, or his or her designee, within 24 hours of a
change in the emergency contact.
(I) Signage and notices.
(1) In addition to the requirements
otherwise set forth in this section, business
identification signage for a commercial cannabis

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Commercial Cannabis Activities 63
business shall conform to the requirements of Chapter

19.22, including, but not limited to, seeking the
issuance of a city sign permit.
(2) No signs placed on the premises of a
commercial cannabis business shall obstruct any
entrance or exit to the building or any window.
(3) Each entrance to a commercial cannabis
business shall be visibly posted with a clear and legible notice indicating that smoking, ingesting or otherwise
consuming cannabis on the premises or in the areas
adjacent to the commercial cannabis business is
prohibited.
(4) Business identification signage shall be
limited to that needed for identification only and shall not contain any logos or information that identifies,
advertises or lists the services or the products offered.

No commercial cannabis business shall advertise by
having a person holding a sign and advertising the
business to passersby, whether such person is on the
premises of the commercial cannabis business or
elsewhere, including, but not limited to, the public
right-of-way.
(5) In accordance with state law and
regulations or as stipulated in the city commercial
cannabis business permit, holders of a commercial
cannabis business permit shall agree that, as an
express and ongoing condition of permit issuance and
subsequent renewal, the holder of the permit shall be
prohibited from advertising any commercial cannabis
business located in the city utilizing a billboard (fixed or mobile), bus shelter, placard, aircraft or other
similar forms of advertising anywhere in the state.

This division (I)(5) is not intended to place limitations on the ability of a commercial cannabis business to
advertise in other legally authorized forms, including
on the internet, in magazines or in other similar ways. (J) Minors.
(1) Persons under the age of 21 years shall
not be allowed on the premises of a commercial
cannabis business and shall not be allowed to serve as
a driver for a mobile delivery service. It shall be
unlawful and a violation of this chapter for any person to employ any person at a commercial cannabis
business who is not at least 21 years of age. Except as provided for under § 5.10.330(C).
(2) The entrance to the commercial
cannabis business shall be clearly and legibly posted
with a notice that no person under the age of 21 years
of age is permitted to enter upon the premises of the
commercial cannabis business. Except as provided for
under § 5.10.330(C).
(K) Odor control. Odor control devices and
techniques shall be incorporated in all commercial
cannabis businesses to ensure that odors from cannabis
are not detectable off-site. Commercial cannabis
businesses shall provide a sufficient odor absorbing
ventilation and exhaust system so that odor generated
inside the commercial cannabis business that is
distinctive to its operation is not detected outside of the facility; anywhere on adjacent property or public
rights-of-way; on or about the exterior or interior
common area walkways, hallways, breezeways,
foyers, lobby areas or any other areas available for use by common tenants or the visiting public; or within
any other unit located inside the same building as the
commercial cannabis business. As such, commercial
cannabis businesses must install and maintain the
following equipment, or any other equipment which
the Director of Community Development and
Housing, or his or her designee(s), determine is a
more effective method or technology:
(1) An exhaust air filtration system with
odor control that prevents internal odors from being
emitted externally; and
(2) An air system that creates negative air
pressure between the commercial cannabis business’s
interior and exterior, so that the odors generated inside the commercial cannabis business are not detectable on
the outside of the commercial cannabis business.
(L) Display of permit and city business license.

The original copy of the commercial cannabis business
permit issued by the city pursuant to this chapter and
the city issued business license shall be posted inside the commercial cannabis business in a location
readily-visible to the public.
(M) Background check. Every person listed as an

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San Bernardino - Business Registration and Regulations64 owner, manager or supervisor of the commercial
cannabis business must submit fingerprints and other
information deemed necessary by the Chief of Police,
or his or her designee(s), for a background check by
the City Police Department, pursuant to Cal. Penal
Code, §§ 11105(b)(11) and 13300(b)(11), which
authorizes city authorities to access state and local
summary criminal history information for
employment, licensing or certification purposes; and
authorizes access to federal level criminal history
information by transmitting fingerprint images and
related information to the Department of Justice to be
transmitted to the Federal Bureau of Investigation.

Pursuant to Cal. Penal Code, §§ 11105(b)(11) and
13300(b)(11), which requires that there be a
requirement or exclusion from employment, licensing
or certification based on specific criminal conduct on
the part of the subject of the record, no person shall be issued a permit to operate a commercial cannabis
business unless they have first cleared the background
check, as determined by the Chief of Police, or his or
her designee(s). A fee for the cost of the background
investigation, which shall be the actual cost to the city to conduct the background investigation as it deems
necessary and appropriate, shall be paid at the time the application for a commercial cannabis business permit
is submitted.
(N) Loitering. The owner and/or operator of a
commercial cannabis business shall prohibit loitering
by persons outside the facility both on the premises
and within 50 feet of the premises.
(O) Permits and other approvals. Prior to the
establishment of any commercial cannabis business or
the operation of any such business, the person
intending to establish a commercial cannabis business
must first obtain all applicable planning, zoning,
building and other applicable permits from the relevant governmental agency which may be applicable to such
commercial cannabis business.
(P) Collective or cooperative. If the commercial
cannabis business permittee is operating as a collective or cooperative under Cal. Health and Safety Code,
§ 11362.775(A
a), the commercial cannabis business
shall terminate the membership of any member
violating any of the provisions of this chapter.
(Q) Lighting and windows. The interior and
exterior of the premises of the commercial cannabis
business shall be well lit at all times. The windows of the building shall provide an unobstructed view into
the interior.
(Ord. MC-1464, passed 3-7-2018; Ord. MC-1503,
passed 9-5-2018; Ord. MC-1625, passed 2-21-2024)
§ 5.10.320 OTHER OPERATIONAL
REQUIREMENTS.

The City Manager, or his or her designee, may
develop other commerc ial cannabis business
operational requirements or regulations as are
determined to be necessary to protect the public
health, safety and welfare.
(Ord. MC-1464, passed 3-7-2018; Ord. MC-1503,
passed 9-5-2018)
§ 5.10.330 OPERATING REQUIREMENTS
FOR RETAILER FACILITIES; DELIVERY.
(A) No more than the number of retailers
adopted by resolution may operate within the city at
any one time and no more than that number adopted by
resolution shall be issued a permit by the city to
operate a retailer at one time. Both retailers offering storefront purchase (customers purchase and obtain
cannabis on-site) and retailers offering delivery only
shall be permitted. Each shall be required to maintain
a physical location from which commercial cannabis
activities are conducted that are permitted under this
chapter.
(B) Retailers may only deliver to customers
within a county or city that does not expressly prohibit delivery by ordinance. Retailers may only deliver to
customers within the city after obtaining a commercial
cannabis business permit issued under the chapter.

Security plans developed pursuant to this chapter shall include provisions relating to vehicle security and the protection of employees and product during loading
and in transit.
(C) M-licensee retailers must verify the age and
all necessary documentation of each customer to
ensure the customer is not under the age of 18 years

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Commercial Cannabis Activities 65
and that the potential customer has a valid doctor’s
recommendation. A-licensee retailers must verify the
age of customers to ensure persons under the age of 21
are not permitted.
(D) Entrances into the retailer shall be locked at
all times with entry strictly controlled. A “buzz-in”
electronic/mechanical entry system shall be utilized to limit access to and entry to the retailer to separate it from the reception/lobby area.
(E) Uniformed licensed security personnel shall
be employed to monitor site activity, to control
loitering and site access and to serve as a visual
deterrent to unlawful activities.
(F) Retailers may have only that quantity of
cannabis and cannabis products reasonably anticipated
to meet the daily demand readily available for sale
on-site in the publically accessible retail sales area of the retailer.
(G) All restroom facilities shall remain locked
and under the control of management.
(Ord. MC-1464, passed 3-7-2018; Ord. MC-1503,
passed 9-5-2018)
§ 5.10.340 OPERATING REQUIREMENTS

FOR COMMERCIAL CULTIVATION
FACILITIES.
(A) All outdoor (i.e., open air) cultivation is
prohibited. The cultivation of all cannabis must occur
indoors or within mixed light structures.
(B) In no case shall cannabis plants be
discernable from a public or private road, sidewalk,
park or any common public viewing area.
(C) A permittee permitted to engage in
commercial cannabis cultivation in the city shall only
be allowed to cultivate the square feet of canopy space permitted by state law.
(D) Cannabis cultivation shall be conducted in
accordance with state and local laws related to land
conversion, grading, electricity, water usage, water
quality, woodland and riparian habitat protection,
agricultural discharges and similar matters.
(E) Pesticides and fertilizers shall be properly
labeled and stored to avoid contamination through
erosion, leakage or inadvertent damage from pests,
rodents or other wildlife.
(F) The cultivation of cannabis shall, at all
times, be operated in such a way as to ensure the
health, safety and welfare of the public, the employees working at the commercial cannabis business, visitors
to the area, neighboring properties and the end users
of the cannabis being cultivated; to protect the
environment from harm to streams, fish and wildlife;
to ensure the security of the cannabis being cultivated; and to safeguard against the diversion of cannabis.
(G) All applicants for a cannabis cultivation
permit shall submit the following in addition to the
information generally otherwise required for a
commercial cannabis business:
(1) A cultivation and operations plan that
meets or exceeds minimum legal standards for water
usage, conservation and use; drainage, runoff and
erosion control; watershed and habitat protection; and
proper storage of fertilizers, pesticides and other
regulated products to be used on the parcel, and a
description of the cultivation activities (indoor,
mixed-light) and schedule of activities during each
month of growing and harvesting, or explanation of
growth cycles and anticipated harvesting schedules for
all-season harvesting (indoor, mixed-light);
(2) A description of a legal water source,
irrigation plan and projected water use;
(3) Identification of the source of electrical
power and plan for compliance with applicable
Building Codes and related codes; and
(4) Plan for addressing odor and other
public nuisances that may derive from the cultivation
site.
(Ord. MC-1464, passed 3-7-2018; Ord. MC-1503,
passed 9-5-2018)
§ 5.10.350 OPERATING REQUIREMENTS

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San Bernardino - Business Registration and Regulations66 FOR TESTING LABS.
(A) Testing labs shall be required to conduct all
testing in a manner pursuant to Cal. Business and
Professions Code, §§ 26100 et seq., and shall be
subject to state and local law. Each testing lab shall be subject to additional regulations as determined from
time to time as more regulations are developed under
this chapter and any subsequent state legislation
regarding the same.
(B) Testing labs shall conduct all testing in a
manner consistent with general requirements for the
competence of testing and calibrations activities,
including sampling using verified methods.
(C) Testing labs shall obtain and maintain
ISO/IEC 17025 accreditation as required by the
Bureau.
(D) Testing labs shall destroy any harvest batch
whose testing sample indicates non-compliance with
health and safety standards required by the Bureau,
unless remedial measures can bring the cannabis or
cannabis products into compliance with quality
standards as specified by law and implemented by the
Bureau.
(E) Each operator of a testing lab shall ensure
that any testing lab employee takes the sample of
cannabis or cannabis products from the distributor’s
premises for testing as required by state law and that
the testing lab employee transports the sample to the
testing lab.
(F) Except as provided by state law, a testing lab
shall not acquire or receive cannabis or cannabis
products except from a licensee in accordance with
state law, and shall not distribute, sell or dispense
cannabis or cannabis products from the licensed
premises from which the cannabis or cannabis
products were acquired or received. All transfer or
transportation shall be performed pursuant to a
specified chain of custody protocol.
(G) A testing lab may receive and test samples of
cannabis or cannabis products from a qualified patient
or primary caregiver only if the qualified patient or
primary caregiver presents the qualified patient’s valid physician’s recommendation for cannabis for
medicinal purpose. A testing lab shall not certify
samples from a qualified patient or primary caregiver
for resale or transfer to another party or licensee. All tests performed by a testing lab for a qualified patient or primary caregiver shall be recorded with the name
of the qualified patient or primary caregiver and the
amount of the cannabis or cannabis products received.
(Ord. MC-1464, passed 3-7-2018; Ord. MC-1503,
passed 9-5-2018)
§ 5.10.360 CANNABIS MANUFACTURING:

EDIBLES AND OTHER CANNABIS
PRODUCTS; SALE OR DISTRIBUTION OF

EDIBLE AND OTHER CANNABIS
PRODUCTS.
(A) In addition to any locational restrictions
contained within this chapter, manufacturers requiring
a Type-6 or Type-7 or any subsequent created
manufacturing state license (using non-volatile and
volatile solvents), as defined in MAUCRSA, may only
be permitted to operate within those zone districts as
similar manufacturing activities under Title 19.
(B) Any compressed gases used in the
manufacturing process shall not be stored on any
property within the city in containers that exceeds the amount which is approved by Fire Department and
authorized by the commercial cannabis business
permit. Each site or parcel subject to a commercial
cannabis business permit shall be limited to a total
number of tanks as authorized by the Fire Department
on the property at any time.
(C) Manufacturers may use the hydrocarbons
N-butane, isobutane, propane or heptane or other
solvents or gases exhibiting low to minimal potential
human related toxicity approved by both the
Department of Community Development and Housing
and Fire Department. These solvents must be of at
least 99% purity and any extraction process must use
them in a professional grade closed loop extraction
system designed to recover the solvents and work in an
environment with proper ventilation, controlling all
sources of ignition where a flammable atmosphere is
or may be present.

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Commercial Cannabis Activities 67
(D) If an extraction process uses a professional
grade closed loop CO 2 gas extraction system, every
vessel must be certified by the manufacturer for its
safe use as referenced in division (F) below. The CO
2 must be of at least 99% purity.
(E) Closed loop systems for compressed gas
extraction systems must be commercially
manufactured and bear a permanently affixed and
visible serial number.
(F) Certification from an engineer licensed by
the state must be provided to the Department of
Community Development and Housing for a
professional grade closed loop system used by any
commercial cannabis manufacturing manufacturer to
certify that the system was commercially
manufactured, is safe for its intended use and was built to codes of recognized and generally accepted good
engineering practices, including, but not limited to:
(1) The American Society of Mechanical
Engineers (“ASME”);
(2) American National Standards Institute
(“ANSI”);
(3) Underwriters Laboratories (“UL”); or
(4) The American Society for Testing and
Materials (“ASTM”).
(G) The certification document must contain the
signature and stamp of the professional engineer and
serial number of the extraction unit being certified.
(H) Professional closed loop systems, other
equipment used, the extraction operation and facilities must be approved for their use by the Fire Department
and meet any required Fire, Safety and Building Code
requirements specified in the California Building
Referenced Standards Codes.
(I) Manufacturers may use heat, screens,
presses, steam distillation, ice water and other
methods without employing solvents or gases to create
keef, hashish, bubble hash or infused dairy butter, or
oils or fats derived from natural sources, and other
extracts.
(J) Manufacturers may use food grade glycerin,
ethanol and propylene glycol solvents to create or
refine extracts. Ethanol should be removed from the
extract in a manner to recapture the solvent and ensure that it is not vented into the atmosphere.
(K) Manufacturers creating cannabis extracts
must develop standard operating procedures, good
manufacturing practices and a training plan prior to
producing extracts for the marketplace.
(L) Any person using solvents or gases in a
closed looped system to create cannabis extracts must
be fully trained on how to use the system, have direct
access to applicable material safety data sheets and
handle and store solvents and gases safely.
(M) Parts per million for one gram of finished
extract cannot exceed state standards for any residual
solvent or gas when quality assurance tested.
(Ord. MC-1464, passed 3-7-2018; Ord. MC-1503,
passed 9-5-2018; Ord. MC-1625, passed 2-21-2024)
§ 5.10.370 PROMULGATION OF

REGULATIONS, STANDARDS AND OTHER
LEGAL DUTIES.
(A) In addition to any regulations adopted by the
Mayor and City Council, the City Manager, or his or
her designee, is authorized to establish, subject to
approval by the Mayor and City Council, any
additional rules, regulations and standards governing
the issuance, denial or renewal of commercial cannabis
business permits the ongoing operation of commercial
cannabis businesses and the city’s oversight, or
concerning any other subject determined to be
necessary to carry out the purposes of this chapter.
(B) Regulations shall be published on the city’s
website.
(C) Regulations promulgated by the City
Manager, or his or her designee, shall become

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San Bernardino - Business Registration and Regulations68 effective upon date of publication. Commercial
cannabis businesses shall be required to comply with
all state and local laws and regulations, including, but not limited to, any rules, regulations or standards
adopted by the City Manager, or his or her designee.
(D) Testing labs and distribution facilities shall
be subject to state law and shall be subject to
additional regulations as determined, from time to
time, as more regulations are developed under
§ 5.10.350(A) and any subsequent state legislation
regarding the same.
(Ord. MC-1464, passed 3-7-2018; Ord. MC-1503,
passed 9-5-2018)
§ 5.10.380 COMMUNITY RELATIONS.
(A) Each commercial cannabis business shall
provide the name, telephone number and e-mail
address of a community relations contact to whom
notice of problems associated with the commercial
cannabis business can be provided. Each commercial
cannabis business shall also provide the above
information to all businesses and residences located
within 100 feet of the commercial cannabis business.

The commercial cannabis business shall notify the City
Manager, or his or her designee, within 24 hours of a
change in community relations contact.
(B) During the first year of operation pursuant to
this chapter, the owner, manager and community
relations representative from each commercial
cannabis business holding a permit issued pursuant to
this chapter shall attend meetings with the City
Manager, or his or her designee(s), and other
interested parties as deemed appropriate by the City
Manager, or his or her designee(s), to discuss costs,
benefits and other community issues arising as a result of implementation of this chapter. After the first year of operation, the owner, manager and community
relations representative from each such commercial
cannabis business shall meet with the City Manager,
or his or her designee(s), when and as requested by the City Manager, or his or her designee(s).
(C) Commercial cannabis businesses to which a
permit is issued pursuant to this chapter shall develop a city approved public outreach and educational
program for youth organizations and educational
institutions that outlines the risks of youth addiction to cannabis, and that identifies resources available to
youth related to drugs and drug addiction.
(Ord. MC-1464, passed 3-7-2018; Ord. MC-1503,
passed 9-5-2018)
§ 5.10.390 FEES DEEMED DEBT TO THE
CITY.

The amount of any fee, cost or charge imposed
pursuant to this chapter shall be deemed a debt to the
city that is recoverable via an authorized
administrative process as set forth by ordinance or in
any court of competent jurisdiction.
(Ord. MC-1464, passed 3-7-2018; Ord. MC-1503,
passed 9-5-2018)
§ 5.10.400 PERMITTEE RESPONSIBLE FOR
VIOLATIONS.

The person to whom a permit is issued pursuant
to this chapter shall be responsible for all violations of the laws of the state or of the regulations and/or the
ordinances of the city, whether committed by the
permittee or any employee or agent of the permittee,
which violations occur in or about the premises of the
commercial cannabis business whether or not said
violations occur within the permittee’s presence.
(Ord. MC-1464, passed 3-7-2018; Ord. MC-1503,
passed 9-5-2018)
§ 5.10.410 INSPECTION AND
ENFORCEMENT.
(A) The City Manager, Chief of Police or
designee of either of them charged with enforcing the
provisions of this chapter, or any provision thereof,
may enter the location of a commercial cannabis
business at any time, without notice, and inspect the
location of any commercial cannabis business as well
as any recordings and records required to be
maintained pursuant to this chapter or under applicable provisions of state law.
(B) It is unlawful for any person, having

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Commercial Cannabis Activities 69
responsibility over the operation of a commercial
cannabis business, to impede, obstruct, interfere with
or otherwise not to allow the city to conduct an
inspection, review or copy records, recordings or
other documents required to be maintained by a
commercial cannabis business under this chapter or
under state or local law. It is also unlawful for a
person to conceal, destroy, deface, damage or falsify
any records, recordings or other documents required
to be maintained by a commercial cannabis business
under this chapter or under state or local law.
(C) The City Manager, Chief of Police or
designee of either of them charged with enforcing the
provisions of this chapter may enter the location of a
commercial cannabis business at any time during the
hours of operation and without notice to obtain
samples of the cannabis to test for public safety
purposes. Any samples obtained by the city shall be
logged, recorded and maintained in accordance with
established procedures by the City Police Department
or regulations adopted pursuant to the authority of this chapter.
(Ord. MC-1464, passed 3-7-2018; Ord. MC-1503,
passed 9-5-2018)
§ 5.10.420 COMPLIANCE WITH STATE
REGULATION.

It is the stated intent of this chapter to regulate
commercial cannabis activity in the city in compliance
with all provisions MAUCRSA and any subsequent
state legislation.
(Ord. MC-1464, passed 3-7-2018; Ord. MC-1503,
passed 9-5-2018)
§ 5.10.425 INTEGRITY PROVISION.
(A) All applicants listed on an application for a
commercial cannabis business permit or any persons
representing or lobbying on their behalf shall comply
with the integrity standards adopted by separate
resolution of the City Council. Failure to abide by the integrity standards may result in disqualification from a commercial cannabis business (“CCB”) permit
review process or revocation if it is later determined
that the applicant or any person associated with the
application or any third party lobbying on their behalf has violated the standards.
(B) Prior to voting on the approval of an
application of any kind related to a commercial
cannabis business (“CCB”) permit, all members of the
City Council shall disclose, in public, immediately
before the vote, whether they have had any
communications directly or through an intermediary
with the CCB applicant or a representative of or a
lobbyist for a CCB applicant.
(Ord. MC-1547, passed 10-21-2020)
§ 5.10.430 VIOLATIONS DECLARED A
PUBLIC NUISANCE.

Each and every violation of the provisions of this
chapter is deemed unlawful and a public nuisance and
may be summarily abated by the City Manager, Chief
of Police or designee of either of them. The city may
recover any nuisance abatement costs and/or
administrative fines relating to such violations in
accordance with Cal. Gov’t Code, §§ 38773.1 and
38773.5 in accordance with Chapter 8.30.
(Ord. MC-1464, passed 3-7-2018; Ord. MC-1503,
passed 9-5-2018)
§ 5.10.440 EACH VIOLATION A SEPARATE
OFFENSE.

Each and every violation of this chapter shall
constitute a separate violation and shall be subject to all remedies and enforcement measures authorized by
the city. Additionally, as a nuisance per se, any
violation of this chapter shall be subject to injunctive relief, any permit issued pursuant to this chapter being deemed null and void, disgorgement and payment to
the city for any monies unlawfully obtained, costs of
abatement, costs of investigation, attorney fees and
any other relief or remedy available at law or in
equity. The city may also pursue any and all remedies
and actions available and applicable under state and
local laws for any violations committed by the
commercial cannabis business or persons related to, or
associated with, the commercial cannabis activity.

Additionally, when there is determined to be an
imminent threat to public health, safety or welfare, the

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San Bernardino - Business Registration and Regulations70 City Manager, Chief of Police or designee of either of
them may take immediate action to temporarily
suspend a commercial cannabis business permit issued
by the city, pending a hearing before the City
Manager, or his or her designee(s).
(Ord. MC-1464, passed 3-7-2018; Ord. MC-1503,
passed 9-5-2018)
§ 5.10.450 CRIMINAL PENALTIES.

Any person causing, permitting, aiding, abetting,
suffering or concealing a violation of this chapter shall be guilty of a misdemeanor, and may, in the discretion
of the City Attorney, be prosecuted as a misdemeanor
and, upon conviction, be subject to a fine not to
exceed $1,000 or imprisonment in the city or county
jail for a period of not more than six months, or by
both such fine and imprisonment. The City Attorney,
in his or her sound discretion, may prosecute a
violation of this chapter as an infraction, rather than a misdemeanor, or reduce or agree to the reduction of a
previously filed misdemeanor to an infraction. Any
person convicted of an infraction under this provisions of this chapter shall be punished by a fine not
exceeding $100 for the first violation, a fine not
exceeding $200 for a second violation within one year
and a fine not exceeding $500 for a third violation
within one year. A fourth violation of this chapter
within one year shall be charged as a misdemeanor and
may not be reduced to an infraction. Each day a
violation is committed or permitted to continue shall
constitute a separate offense.
(Ord. MC-1464, passed 3-7-2018; Ord. MC-1503,
passed 9-5-2018)
§ 5.10.460 REMEDIES CUMULATIVE AND
NOT EXCLUSIVE.

The remedies provided herein are not to be
construed as exclusive remedies. The city is authorized to pursue any proceedings or remedies provided by
law.
(Ord. MC-1464, passed 3-7-2018; Ord. MC-1503,
passed 9-5-2018)

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CHAPTER 5.12: RESERVED
(Repealed by Ord. MC-1050, passed 7-12-1999; Ord. MC-1051, passed 7-19-1999; Ord. MC-1052, passed 7-19-1999)
71 Packet Page. 534

San Bernardino - Business Registration and Regulations72

Packet Page. 535

CHAPTER 5.14: ENTERTAINMENT - DANCES AND ADULT ENTERTAINMENT Section

5.14.010 Definitions

5.14.020 License - required

5.14.030 License - application and fees

5.14.040 Application requirements

5.14.050 Issue of license - investigation

5.14.060 Operational standards

5.14.070 License - non-transferable -
posting

5.14.080 License - fee

5.14.090 License - duration

5.14.100 Exemptions from filing,
processing and license fees

5.14.110 Suspension/revocation of license

5.14.120 Appeal

5.14.130 Licenses and fees not exclusive

5.14.140 Exceptions

5.14.150 Severability

5.14.160 Violations and penalties
§ 5.14.010 DEFINITIONS.

For the purpose of this chapter, the following
definitions shall apply unless the context clearly
indicates or requires a different meaning.

DINE AND DANCE CLUBS and NIGHT
CLUBS. All hotels, restaurants, cafés, road houses,
inns, taverns, bars or any place open to the public,
wherein or whereat beverages, meals or dinners are
served, and where the public and patrons thereof may
dance, or where entertainers may perform.

ENTERTAINMENT.
(1) Any act, play, review, pantomime,
scene, dance act, song and dance act, concert or
gathering and playing of band(s) and/or musical
groups, performed by one or more persons, whether or
not such person or persons are compensated for such
performance, when the same is performed at a public
dance hall, public dance, dancing club, dine and dance
club or night club;
(2) Any fashion or style show, except:
(a) When the same is conducted by a
non-profit club, organization or association, as a part of the social activities of such club, organization or
association to which members of the general public are
not invited; or
(b) When the same is conducted by a
person as a part of a commercial business which
primarily involves the sale or manufacture of clothing
or wearing apparel.
(3) The following is included in the term
ENTERTAINMENT: the presence of any performer,
dancer, employee, agent, model or other person,
collectively and/or individually referred to as
entertainer, in any place of ENTERTAINMENT, as
defined in this section, who engages in any “specified
sexual activity” (as that term is defined in Chapter

19.06) not otherwise prohibited by local, state or
federal law, or who exposes any specified anatomical
part (as that term is defined in Chapter 19.06) not
otherwise prohibited by local, state or federal law, or who performs in attire commonly referred to as pasties
or a G-string, or any other opaque covering which
does not expose the areola or nipples of the female
breast, and while covering the natal cleft and pubic
area covers less than one inch on either side of the
entire length of the natal cleft and two inches across
the pubic area. ENTERTAINMENT, as described in
this definition, shall be subject to all regulations as described in Chapter 19.06, including, but not limited
to, the requirement for a development permit II.

LICENSE. A license required and issued
73 Packet Page. 536

San Bernardino - Business Registration and Regulations74 pursuant to the provisions of this chapter.

NOTICE. Written notice, given by personal
service upon the addressee or given by United States
mail, postage prepaid, addressed to the person to be
notified at his or her last known address. Service of
such NOTICE shall be effective upon the completion
of personal service or upon the placing of the same in
the custody of the United States Postal Service.

PUBLIC DANCE , DANCING CLUB or
PUBLIC DANCE HALL. Any place open to the
public wherein or whereat the public may engage in
dancing as a result of the entertainment provided,
including places and dances where admission thereto
is by membership or other special privilege.
(Ord. MC-1100, passed 7-24-2001; Ord. MC-1129,
passed 8-20-2002)
§ 5.14.020 LICENSE - REQUIRED.
(A) It is unlawful for any person, firm,
corporation or association of persons to operate,
conduct or carry on any act of entertainment, public
dance hall, public dance, dancing club, dine and dance
club or night club, as the same are defined in
§ 5.14.010, without first obtaining a license to do so
as provided in this chapter.
(B) Notwithstanding the first sentence of this
section, the requirements of this chapter do not apply
to not-for-profit I.R.C. § 501(c)(3) religious
organizations, religious assemblies or institutions or
the religious exercise of a person, or to schools,
school districts and/or institutions of higher learning. (Ord. MC-1100, passed 7-24-2001)
§ 5.14.030 LICENSE - APPLICATION AND
FEES.

Any person required to obtain a license pursuant
to this chapter shall file a written application therefor with the City Clerk and shall be accompanied by a fee
established by resolution of the City Council which
shall be no more than necessary to cover the costs of
processing and investigation.
§ 5.14.040 APPLICATION REQUIREMENTS.

The following information shall be submitted to
the City Clerk by the owner at the time of applying for a license:
(A) A description of all proposed entertainment
business activities and anticipated occupancy;
(B) A site plan describing the building and/or
unit proposed for the entertainment establishment, a
fully dimensioned interior floor plan and the following information:
(1) Entry program. For each type of event,
the entry program will describe how patrons will enter
the entertainment establishment, including a map of
the proposed waiting line, estimated length of time a
waiting line will exist, security searches or
identification verification at entrance;
(2) Map showing parking and loading
areas. An area plan shall be submitted identifying
parking areas to be used by customers, including the
number of spaces available and loading areas to be
used by the entertainers;
(3) Security company staffing and
equipment. For each type of event, the number of
security guards, their responsibilities and equipment to be used;
(4) Maintenance provisions. For each type
of event, the need and number of trash receptacles,
crowd control barriers and sanitation facilities;
(5) Clean-up provisions. For each type of
event, description of the need for and provision of area clean-up; and
(6) Noise control provisions. For each type
of event, description of how the noise standards of this chapter shall be met.
(C) The application shall contain the following
information:
(1) The owner’s name, residence street
address and mailing address, if different, and state

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Entertainment - Dances and Adult Entertainment 75
driver’s license number and any and all aliases;
(2) The name under which the
entertainment enterprise is to be operated;
(3) The telephone number of the enterprise
and the address and legal description of the parcel of
land on which the enterprise is located;
(4) The date on which the owner acquired
the enterprise for which the license is sought, and the date on which the enterprise began or will begin
operations at the location for which the license is
sought; and
(5) If the enterprise is owned and/or
operated by a corporation, or other limited liability
entity, or association of persons, the name of each
officer and/or director of the corporation, limited
liability entity or association of persons. If the
enterprise is owned and or operated by a partnership,
the name of each general partner of the partnership;
(D) A statement under oath that the owner has
personal knowledge of the information contained in the
application and the information contained is true and
correct;
(E) A statement that the owner has read and
understands the provisions of this chapter;
(F) A statement whether the owner previously
operated in this or any other county, city or state under an entertainment establishment license/permit or
similar business license, and whether the owner has
ever had a license revoked or suspended and the
reason therefor, and the business entity or trade name
under which the owner operated that was subject to the
suspension or revocation; and
(G) If the premises are being rented or leased or
being purchased under contract, a copy of such lease
or contract shall accompany the application.
(Ord. MC-1100, passed 7-24-2001)
§ 5.14.050 ISSUE OF LICENSE -
INVESTIGATION.
(A) Application approval process.
(1) Upon receipt of an application for an
entertainment license, the City Clerk shall conduct an
investigation to determine if the proposed business is
in compliance with the provisions of this chapter. The
investigation shall include immediately forwarding
copies of the application to the Police Department,
Development Services and the Fire Department for its
own independent investigation. Each department shall
make recommendations as to the issuance or denial of
the license and forward said results to the City Clerk
within 20 days of receipt of the application. The City
Clerk shall, within 30 days of receipt of a complete
license application, approve and issue the license if all the requirements of this section have been met. If the
City Clerk determines that the application does not
satisfy the requirements of this chapter, he or she shall deny the application. If no determination is made by
the City Clerk within 30 days of receipt of a complete
license application, then the applicant may commence
operations under a temporary license, subject to strict compliance with this chapter, until the City Clerk’s
determination.
(2) The applicant shall be served with
written notice of the decision. Notice shall be
personally served or served by deposit in the United
States mail, first class postage prepaid, at the address shown on the application. Service shall be deemed
complete upon personal service or deposit in the
United States post mail.
(B) Standards for approval of license. The City
Clerk shall approve and issue an entertainment license
if the application and evidence submitted show that:
(1) The operation, as proposed by the
applicant, if permitted, would comply with all
applicable laws, including, but not limited to, the
city’s building, fire, zoning and health regulations; and (2) The applicant has not knowingly made
any false, misleading or fraudulent statement of fact in the license application process, or on any document
required by the city in conjunction therewith; the
applicant’s age is 18 years or more; and the applicant
has paid the required application fees.
(Ord. MC-1100, passed 7-24-2001; Ord. MC-1129,

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San Bernardino - Business Registration and Regulations76 passed 8-20-2002)
§ 5.14.060 OPERATIONAL STANDARDS.

The following operational standards shall apply to
all entertainment described in § 5.14.010.
(A) No operator, entertainer or employee of a
place of entertainment shall permit to be performed,
offer to perform, perform or allow patrons to perform
sexual intercourse, oral or anal copulation, lap or
straddle dancing, fondling or stimulation of human
genitals, pubic region, buttocks or female breasts.
(B) No operator, entertainer or employee of a
place of entertainment shall encourage or permit any
person upon the premises to lap or straddle dance,
touch, caress or fondle the breasts, buttocks, anus or
genitals of any other person.
(C) If the place of entertainment is licensed to
serve alcoholic beverages, the licensee shall abide by
the rules and regulations set forth by the State
Department of Alcoholic Beverage Control.
(D) No person shall perform for patrons any
entertainment described in § 5.14.010 except upon a
stage at least 18 inches above the level of the floor
which is separated by a distance of at least six feet
from the nearest area occupied by patrons, and no
patron shall be permitted within six feet of the stage
while the stage is occupied by an entertainer. This
division (D) shall not apply to individual viewing areas where the stage is completely separated from the
viewing area, floor to ceiling, by plexiglass or other
clear permanent barrier.
(E) Stage or entertainment areas shall not be
open to view from outside the premises.
(F) Permanent barriers shall be installed and
maintained to screen the interior of the premises from
public view for each door used as an entrance/exit to
the business.
(G) No exterior door or window shall be propped
or kept open at any time during hours of operation;
any exterior windows shall be covered with opaque
covering at all times.
(H) No person under the age of 18 years shall be
permitted within the premises at any time during hours
of operation.
(I) The place of entertainment shall maintain
separate restroom facilities for male patrons and
employees and female patrons and employees. Male
patrons and employees shall be prohibited from either
looking into or using the restrooms for females and
female patrons and employees shall be prohibited from
using the restrooms for males except to carry out the
duties of repair, maintenance and cleaning of the
restroom facilities. Restrooms shall not contain
television monitors or other motion picture or video
projection recording or reproduction equipment.
(J) The premises shall provide separate dressing
room facilities for male and female entertainers which
are exclusively dedicated to the entertainer’s use.
(K) The licensee shall provide an entrance/exit to
the premises for entertainers which is separate from
the entrance/exit used by patrons.
(L) No entertainer shall have physical contact
with any patron and no patron shall have physical
contact with any entertainer while on the premises.
(M) All areas of the place of entertainment
accessible to patrons shall be illuminated at least to the extent of two foot-candles (measured as units of
illuminance), minimally maintained and evenly
distributed at ground level.
(N) Individual viewing areas shall be operated
and maintained without any hole or other opening or
means of direct communication or visual or physical
access between the interior space of two or more
individual viewing areas.
(O) No individual viewing area may be occupied
by more than one person at any one time.
(P) All individual viewing areas shall be
physically arranged in such a manner that the entire

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Entertainment - Dances and Adult Entertainment 77
interior portion of the individual viewing area is
directly visible from aisles and public areas of the
premises. Visibility into the individual viewing rooms
shall not be blocked or obscured by doors, curtains,
partitions, drapes or any other obstruction whatsoever. (Q) No patron, guest or invitee shall directly pay
or give any gratuity to any performer, dancer,
employee or model and no dancer, performer,
employee or model shall solicit any pay or gratuity
from any patron.
(R) No owner or other person with managerial
control over an adult business (as that term is defined in Chapter 19.06) shall permit any person on the
premises of the adult business to engage in a live
showing of the human male or female genitals, pubic
area or buttocks with less than a fully opaque
covering, and/or the female breasts with less than a
fully opaque covering over any part of the nipple or
areola and/or covered male genitals in a discernibly
turgid state. This provision may not be complied with
by applying an opaque covering simulating the
appearance of the specific anatomical part required to
be covered.
(S) (1) If the occupancy limit of that portion of
the premises where entertainment is performed is
greater than 200 persons, at least one security guard
will be on duty outside the premises, patrolling the
grounds and parking areas at all times while the
entertainment is provided. An additional security
guard will be on duty inside the premises if the
occupancy exceeds 400 persons.
(2) The security guards shall be charged
with preventing violations of law and enforcing
compliance by patrons with the requirements of the
chapter. No security guard required pursuant to this
division (S)(2) shall act as a door person, ticket seller, ticket taker or admittance person while acting as a
security guard. An additional security guard shall be
provided if one security guard is to be utilized for the purpose of conducting searches on patrons. All
security guards shall be licensed in accordance with
Cal. Business and Professions Code, §§ 7582 et seq.
(T) The premises within which the entertainment
is located shall provide sufficient sound absorbing
insulation so that noise generated inside the premises
shall not be audible anywhere on adjacent property or
public right-of-way or within any other building or
other separate unit within the same building.
(U) All signage conforms to the standards
applicable in Title 19.
(V) Every place of entertainment shall have a
manager on the premises at all times when
entertainment is performed.
(W) The place of entertainment must not operate
or be open between the hours of 2:00 a.m. and 8:00
a.m.; however, the restriction herein imposed applies
only to permitting or allowing the public to dance and
to the providing of entertainment of any sort other than mechanical music between such hours and is not
deemed to prevent or make unlawful the serving of
meals or refreshments between such hours.
(X) All business activities must take place within
the enclosed structures, unless otherwise permitted by
the city.
(Y) The City Clerk shall impose conditions prior
to approval of an application which are deemed
necessary by the Police Department, Development
Services and the Fire Department to ensure
compliance with the provisions of this chapter or to
protect the public health and safety. Such conditions
shall be limited to the following: hours of operation;
maximum occupancy; fire and life and public safety
issues; fire suppression; exterior signage prohibiting
loitering and littering; clean-up of premises; location of the business; amount and type of calls for police
service in the area; exterior lighting; existence of
public telephones; and security guards. The conditions
imposed shall include the posting of a bond or cash

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San Bernardino - Business Registration and Regulations78 equivalent for the clean-up of premises, dependent
upon the physical condition of past premises as a result of past entertainment events of applicant.
(Ord. MC-1129, passed 8-20-2002)
§ 5.14.070 LICENSE - NON-TRANSFERABLE -
POSTING.

No entertainment establishment license shall be
sold, transferred or assigned by any license holder, or by operation of law, to any other person, group,
partnership, corporation or any other entity, and any
such sale, transfer or assignment or attempted sale,
transfer or assignment shall be deemed to constitute a
voluntary surrender of such license, and such license
shall be thereafter null and void. A license held by an individual in the name of a corporation or partnership
is subject to the same rules of transferability as
contained above. License shall be valid only for the
exact location specified in the permit. Each license
shall be posted in a conspicuous place in or upon the
premises for which it is issue and shall be shown to
any city official upon demand.
§ 5.14.080 LICENSE - FEE.
(A) For every person, firm, corporation or
association of persons conducting, operating,
managing or carrying on a public dance, dance hall,
dancing club, dine and dance club or night club as the
same are defined in § 5.14.010, the license fee shall be at the rate set by resolution adopted by the Mayor and
Common
City Council.
(B) Every person, firm, corporation or
association of persons operating, conducting or
carrying on a public dance where the owner, manager
or operator does not operate, conduct or carry on a
public dance at least one night in each month shall pay a license fee at the rate set by resolution adopted by
the Mayor and Common
City Council.
§ 5.14.090 LICENSE - DURATION.

Licenses issued pursuant to this chapter shall be
valid for a period of one year or until revoked or
abandoned.
§ 5.14.100 EXEMPTIONS FROM FILING,
PROCESSING AND LICENSE FEES.

A bona fide church, non-profit organization or
charitable organization recognized as such under state
law, bona fide lodge, fraternal organization or
fraternal society which carries on such dances solely
for the amusement or entertainment of its bona fide
members, or for the purpose of securing funds for
such organization for its own operating needs or for
charitable purposes, shall be exempt from payment of
filing, processing and license fees.
§ 5.14.110 SUSPENSION/REVOCATION OF
LICENSE.

The City Clerk shall suspend or revoke a permit
issued under the provisions of this chapter for any of
the following reasons:
(A) The licensee has ceased to meet the
requirements for issuance of license;
(B) The applicant gave materially false,
fraudulent or misleading information on the
application;
(C) The operation, as conducted by the licensee,
does not comply with all a pplicable laws, including,
but not limited to, the city’s building, fire, zoning and health regulations;
(D) Excessively loud music or noise from the
establishment for which the permit was issued
interferes with the peace and quiet of the
neighborhood;

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Entertainment - Dances and Adult Entertainment 79
(E) The place of entertainment has been operated
in violation of any of the requirements of this chapter; (F) The license holder is convicted of a felony or
misdemeanor occurring upon, or relating to the
premises or lot upon which the place of entertainment
is located which offense is classified by the state as an offense involving any sexual crime against children,
sexual abuse, rape, distribution of obscene material or material harmful to minors, prostitution or pandering,
including, but not necessarily limited to, the violation of any crime requiring registration under Cal. Penal
Code, § 290, or any violation of Cal. Penal Code,
§§ 243.3, 261, 261.5, 264.1, 266, 266a through 266k,
inclusive, 267, 286, 286.5, 287, 288, 288a,
311
through 311.10, inclusive, 314, 315, 316 or 647; or
(G) If any person or persons is (are) convicted of
a felony or misdemeanor for an offense set forth in
division (F) above as a result of such person’s activity on the premises or property on which the place of
entertainment is located, and the person or persons
were employees, contractors or agents of the place of
entertainment at the time the offenses were committed.
§ 5.14.120 APPEAL.
(A) Any applicant aggrieved by the decision of
the City Clerk with reference to the issuance,
conditional issuance, denial, suspension or revocation
of a license may appeal to the hearing officer for the
city. The hearing officer shall be appointed by the
Mayor to hear all appeals under this section for a fixed term not to exceed two years; after which, such
hearing officer shall be ineligible for reappointment
until after one year has passed. Upon the timely filing of an appeal from the denial, suspension or revocation
of a license, the decision of the City Clerk is stayed
until the appeal is decided by the hearing officer.
(B) The right to appeal to the hearing officer
from the denial, suspension or revocation of any
license required by this chapter shall terminate upon
the expiration of 15 days following the deposit of a
certified letter in the United States Post Office
advising the applicant of the action of the City Clerk
and of his or her right to appeal such action to the
hearing officer.
(C) The hearing shall be held within 20 days of
the receipt by the City Clerk of the appeal, or at the
next regularly scheduled meeting of the hearing
officer, whichever is sooner.
(D) The hearing officer shall render his or her
decision within five days from the conclusion of the
hearing. Said decision shall be sent by certified mail.

The City Clerk or any applicant aggrieved by the
decision of the hearing officer shall have the right to appeal to the City Planning Commission. Upon the
timely filing of an appeal, the decision of the hearing officer is stayed until the appeal is decided by the
Planning Commission. The right to appeal to the City
Planning Commission shall terminate upon the
expiration of 15 days following the deposit of said
decision by certified mail and advising the applicant of his or her right to appeal such decision to the City
Planning Commission. The appeal hearing before the
City Planning Commission shall be held within 20
days of the receipt by the City Clerk of the appeal
request. The Planning Commission shall render its
decision within 14 days from the conclusion of the
hearing. The decision of the Planning Commission
shall be final and conclusive and shall not be subject to appeal to the Mayor and Common
City Council.

Pursuant to Cal. Code of Civil Procedure, § 1094.8,
any action to review the decision of the Planning
Commission shall be filed and served not later than 21
calendar days following the Planning Commission’s
decision unless the parties jointly waive the time limit. (E) The city shall comply with all of the
requirements of Cal. Code of Civil Procedure,
§ 1094.8 and shall take all lawful steps to ensure that any applicant aggrieved by its decision shall be
afforded prompt judicial review of said Planning
Commission’s decision.
(Ord. MC-1058, passed 9-21-1999; Ord. MC-1059,
passed 10-5-1999; Ord. MC-1129, passed 8-20-2002)

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San Bernardino - Business Registration and Regulations80 § 5.14.130 LICENSES AND FEES NOT
EXCLUSIVE.

Fees and licenses required by this chapter shall be
in addition to any license, permit or fee required under any other chapter of this code.
§ 5.14.140 EXCEPTIONS.
(A) The provisions of this chapter shall apply
prospectively and shall not operate to revoke any valid live entertainment license in effect as of the date of the ordinance codified in this chapter.
(B) The provisions of this chapter shall not be
deemed to require an entertainment license for the
following:
(1) For the use of a radio, record player,
juke box or television receiver in any establishment;
(2) For the use of a piano or organ in any
establishment;
(3) For any entertainment provided for
members and their guests at a private club where
admission is not open to the public; and
(4) For the playing of background music by
any electronic means or instrument in conjunction with
the service and consumption of food.
§ 5.14.150 SEVERABILITY.

In the event that any provision of this chapter, or
any part thereof, or any application thereof to any
person or circumstance, is for any reason held to be
unconstitutional or otherwise invalid or ineffective by any court of competent jurisdiction on its face or as
applied, such holding shall not affect the validity or
effectiveness of any of the remaining provisions of this ordinance, or any part thereof, or any application
thereof to any person or circumstance or of said
provision as applied to any other person or
circumstance. It is declared to be the legislative intent of the city that this chapter would have been adopted
had such unconstitutional, invalid or ineffective
provisions not been included herein.
§ 5.14.160 VIOLATIONS AND PENALTIES.

Any person who violates § 5.14.020 is guilty of
a misdemeanor, punishable upon conviction in
accordance with § 1.12.010(A). Each and every day
during which such person violates § 5.14.020 shall
constitute a separate offense chargeable under this
section.
(Ord. MC-1052, passed 7-19-1999; Ord. MC-1051,
passed 7-19-1999; Ord. MC-1050, passed 7-12-1999;
Ord. MC-1129, passed 8-20-2002)

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CHAPTER 5.16: FIRE, REMOVAL OR CLOSING-OUT SALES
(Repealed by Ord. MC-1485, passed 4-18-2018)
Cross-reference:

For additional provisions and license fees for fire, bankrupt or wreck sales, see § 5.04.265. 81 Packet Page. 544

San Bernardino - Business Registration and Regulations82

Packet Page. 545

CHAPTER 5.18: CANNABIS BUSINESS TAX
Section

5.18.010 Title

5.18.020 Authority and purpose

5.18.030 Intent

5.18.040 Definitions

5.18.050 Tax imposed

5.18.060 Reporting and remittance of tax

5.18.070 Payments and communications -
timely remittance

5.18.080 Payment - when taxes deemed
delinquent

5.18.090 Notice not required by the city

5.18.100 Penalties and interest

5.18.110 Refunds and credits

5.18.120 Refunds and procedures

5.18.130 Personal cultivation not taxed

5.18.140 Administration of the tax

5.18.150 Appeal procedure

5.18.160 Enforcement - action to collect

5.18.170 Apportionment

5.18.180 Constitutionality and legality

5.18.190 Audit and examination of
premises and records

5.18.200 Other licenses, permits, taxes,
fees or charges

5.18.210 Payment of tax does not
authorize unlawful business

5.18.220 Deficiency determinations

5.18.230 Failure to report - non-payment,
fraud

5.18.240 Tax assessment - notice
requirements

5.18.250 Tax assessment - hearing,
application and determination

5.18.260 Relief from taxes - disaster relief

5.18.270 Conviction for violation - taxes
not waived

5.18.280 Violation deemed misdemeanor

5.18.290 Severability

5.18.300 Remedies cumulative

5.18.310 Amendment or repeal
§ 5.18.010 TITLE.

This chapter shall be known as the “Cannabis
Business Tax Ordinance.”
(Ord. MC-1501, passed 11-6-2018)
§ 5.18.020 AUTHORITY AND PURPOSE.
(A) The purpose of this chapter is to adopt a tax,
for revenue purposes, pursuant to the Cal. Gov’t
Code, §§ 37101 and 37100.5, upon cannabis
businesses that engage in business in the city. The
cannabis business tax is levied based upon business
gross receipts and square footage of plant canopy. It is not a sales and use tax, a tax upon income or a tax
upon real property.
(B) The cannabis business tax is a general tax
enacted solely for general governmental purposes of
the city and not for specific purposes. All of the
proceeds from the tax imposed by this chapter shall be
placed in the city’s General Fund and be available for
any legal municipal purpose.
(Ord. MC-1501, passed 11-6-2018)
§ 5.18.030 INTENT.

The intent of this chapter is to levy a tax on all
cannabis businesses that operate in the city, regardless of whether such business would have been legal at the
time this chapter was adopted. Nothing in this chapter
shall be interpreted to authorize or permit any business activity that would not otherwise be legal or
permissible under laws applicable to the activity at the time the activity is undertaken.
(Ord. MC-1501, passed 11-6-2018)
83 Packet Page. 546

San Bernardino - Business Registration and Regulations84 § 5.18.040 DEFINITIONS.

For the purpose of this chapter, the following
definitions shall apply unless the context clearly
indicates or requires a different meaning.

BUSINESS. Includes all activities engaged in or
caused to be engaged in within the city, including any
commercial or industrial enterprise, trade, profession, occupation, vocation, calling or livelihood, whether or not carried on for gain or profit, but shall not include the services rendered by an employee to his or her
employer.

CALENDAR YEAR. The 12 consecutive month
period from January 1 through the following
December 31, inclusive.

CANNABIS. All parts of the plant Cannabis
sativa Linnaeus, Cannabis indica or Cannabis
ruderalis, whether growing or not; the seeds thereof;
the resin, whether crude or purified, extracted from
any part of the plant; and every compound,
manufacture salt, derivative, mixture or preparation of the plant, its seeds or resin. CANNABIS also means
the separated resin, whether crude or purified,
obtained from CANNABIS. CANNABIS also means
marijuana, as defined by the Cal. Health and Safety
Code, § 11018, and is not limited to medical cannabis.

CANNABIS BUSINESS. Any business activity
involving cannabis, including, but not limited to,
cultivating, transporting, distributing, manufacturing, compounding, converting, processing, preparing,
storing, packaging, delivering, testing, dispensing,
retailing and wholesaling of cannabis, of cannabis
products or of ancillary products and accessories,
whether or not carried on for gain or profit.

CANNABIS BUSINESS TAX or BUSINESS
TAX. The tax due pursuant to this chapter for
engaging in cannabis business in the city.

CANNABIS PRODUCT. Raw cannabis that has
undergone a process whereby the raw agricultural
product has been transformed into a concentrate, an
edible product or a topical product. CANNABIS
PRODUCT also means marijuana products, as defined
by the Cal. Health and Safety Code, § 11018.1, and is
not limited to medical cannabis products.

CANOPY. All areas occupied by any portion of
a cannabis plant whether contiguous or non-contiguous
on any one site. When plants occupy multiple
horizontal planes (as when plants are placed on
shelving above other plants), each plane shall be
counted as a separate CANOPY area.

CITY PERMIT. A permit issued by the city to a
person to authorize that person to operate or engage in a cannabis business.

COMMERCIAL CANNABIS CULTIVATION.

Cultivation in the course of conducting a cannabis
business.

CULTIVATION. Any activity involving the
planting, growing, harvesting, drying, curing, grading
or trimming of cannabis and includes, but is not
limited to, the operation of a nursery.

EMPLOYEE. Each and every person engaged in
the operation or conduct of any business, whether as
owner, member of the owner’s family, partner,
associate, agent, manager or solicitor, and each and
every other person employed or working in such
business for a wage, salary, commission, barter or any
other form of compensation.

ENGAGED IN BUSINESS AS A CANNABIS
BUSINESS.
(1) The commencing, conducting,
operating, managing or carrying on of a cannabis
business, whether done as owner, or by means of an
officer, agent, manager, employee or otherwise,
whether operating from a fixed location in the city or
coming into the city from an outside location to engage in such activities.
(2) A person shall be deemed ENGAGED
IN BUSINESS within the city if:
(a) Such person or person’s employee
maintains a fixed place of business within the city for the benefit or partial benefit of such person;

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Cannabis Business Tax 85
(b) Such person or person’s employee
owns or leases real property within the city for
business purposes;
(c) Such person or person’s employee
regularly maintains a stock of tangible personal
property in the city for sale in the ordinary course of business;
(d) Such person or person’s employee
regularly conducts solicitation of business within the
city; or
(e) Such person or person’s employee
performs work or renders services in the city.
(3) The foregoing specified activities shall
not be a limitation on the meaning of ENGAGED IN
BUSINESS.

EVIDENCE OF DOING BUSINESS. Evidence
such as, without limitation, use of signs, circulars,
cards or any other advertising media, including the use of internet or telephone solicitation, or representation to a government agency or to the public that such
person is engaged in a cannabis business in the city.

GROSS RECEIPTS. Except as otherwise
specifically provided, means, whether designated a
sales price, royalty, rent, commission, dividend or
other designation, the total amount (including all
receipts, cash, credits, services and property of any
kind or nature) received or payable for sales of goods, wares or merchandise or for the performance of any
act or service of any nature for which a charge is made or credit allowed (whether such service, act or
employment is done as part of or in connection with
the sale of goods, wares, merchandise or not), without
any deduction therefrom on account of the cost of the
property sold, the cost of materials used, labor or
service costs, interest paid or payable, losses or any
other expense whatsoever. However, the following
shall be excluded from the definition of GROSS
RECEIPTS:
(1) Cash discounts where allowed and taken
on sales;
(2) Any tax required by law to be included
in or added to the purchase price and collected from
the consumer or purchaser;
(3) Such part of the sale price of any
property returned by purchasers to the seller as
refunded by the seller by way of cash or credit
allowances or return of refundable deposits previously
included in gross receipts;
(4) Receipts derived from the occasional
sale of used, obsolete or surplus trade fixtures,
machinery or other equipment used by the taxpayer in
the regular course of the taxpayer’s business;
(5) Cash value of sales, trades or
transactions between departments or units of the same
business;
(6) Whenever there are included within the
gross receipts amounts which reflect sales for which
credit is extended and such amount proved
uncollectible in a subsequent year, those amounts may
be excluded from the gross receipts in the year they
prove to be uncollectible; provided, however, if the
whole or portion of such amounts excluded as
uncollectible are subsequently collected, they shall be included in the amount of gross receipts for the period when they are recovered;
(7) Receipts of refundable deposits, except
that such deposits when forfeited and taken into
income of the business shall not be excluded when in
excess of $1;
(8) Amounts collected for others where the
business is acting as an agent or trustee and to the
extent that such amounts are paid to those for whom
collected. These agents or trustees must provide the
City Department of Finance and Management Services
with the names and the addresses of the others and the
amounts paid to them. This exclusion shall not apply
to any fees, percentages or other payments retained by
the agent or trustees; and
(9) Retail sales of t-shirts; sweaters; hats;
stickers; key chains; bags; books; posters; rolling
papers; cannabis accessories, such as pipes, pipe
screens; vape pen batteries (without cannabis); or
other personal tangible property which the Tax

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San Bernardino - Business Registration and Regulations86 Administrator has excluded in writing by issuing an
administrative ruling per § 5.18.140 shall not be
subject to the cannabis business tax under this chapter.

However, any business activities not subject to this
chapter as a result of the administrative ruling shall be subject to the appropriate business tax provisions of
Chapter 5.04 or any other chapter or title as
determined by the Tax Administrator.

LIGHTING. A source of light that is primarily
used for promoting the biological process of plant
growth. LIGHTING does not include sources of light
that primarily exist for the safety or convenience of
staff or visitors to the facility, such as emergency
lighting, walkway lighting or light admitted via small
skylights, windows or ventilation openings.

NURSERY. A facility or part of a facility that is
used only for producing clones, immature plants, seeds
and other agricultural products used specifically for
the planting, propagation and cultivation of cannabis.

PERSON. An individual, firm, partnership, joint
venture, association, corporation, limited liability
company, estate, trust, business trust, receiver,
syndicate or any other group or combination acting as
a unit, whether organized as a non-profit or for-profit entity, and includes the plural as well as the singular number.

SALE. Any sale, exchange or barter.

STATE. The State of California.

STATE LICENSE , LICENSE or
REGISTRATION. A state license issued pursuant to
the Cal. Business and Professions Code, §§ 26050 et
seq. or other applicable state law.

TAX ADMINISTRATOR. The Director of
Finance and Management Services of the City of San
Bernardino, or his or her designee.

TESTING LABORATORY. A cannabis business
that:
(1) Offers or performs tests of cannabis or
cannabis products;
(2) Offers no service other than such tests;
(3) Sells no products, excepting only testing
supplies and materials;
(4) Is accredited by an accrediting body that
is independent from all other persons involved in the
cannabis industry in the state; and
(5) Is registered with the Bureau of
Cannabis Control.
(Ord. MC-1501, passed 11-6-2018; Ord. MC-1625,
passed 2-21-2024)
§ 5.18.050 TAX IMPOSED.
(A) Beginning January 1, 2019, there is imposed
upon each person who is engaged in business as a
cannabis business, a cannabis business tax. Such tax is payable regardless of whether the business has been
issued a cannabis business license or permit to operate lawfully in the city or is operating unlawfully. The
city’s acceptance of a cannabis business tax payment
from a cannabis business operating illegally will not
constitute the city’s approval or consent to such illegal operations.
(B) The initial rate of the cannabis business tax
shall be as follows:
(1) (a) For every person who is engaged
in commercial cannabis cultivation in the city:

1. Seven dollars annually per
square foot of canopy space in a facility that uses
exclusively artificial lighting;

2. Four dollars annually per
square foot of canopy space in a facility that uses a
combination of natural and supplemental artificial
lighting;

3. Two dollars annually per
square foot of canopy space in a facility that uses no
artificial lighting; and

4. One dollar annually per square
foot of canopy space for any nursery.

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Cannabis Business Tax 87
(b) For purposes of this division (B),
the square feet of canopy space for a business shall be rebuttably presumed to be the maximum square
footage of canopy allowed by the business’s city
permit for commercial cannabis cultivation, or, in the
absence of a city permit, the square footage shall be
the maximum square footage of canopy for
commercial cannabis cultivation allowed by the state
license type. Should a city permit be issued to a
business which cultivates only for certain months of
the year, the city shall prorate the tax as to sufficiently reflect the period in which cultivation is occurring at the business. In no case shall canopy square footage
which is authorized by the city commercial cannabis
permit but not utilized for cultivation be deducted for the purpose of determining the tax for cultivation,
unless the Tax Administrator is informed in writing
and authorizes such reduction for the purpose of relief from the tax prior to the period for which the space
will not be used, that such space will not be used.
(2) For every person who engages in the
operation of a testing laboratory: 1% of gross receipts; (3) For every person who engages in the
retail sales of cannabis as a retailer (dispensary) or
non-store front retailer (delivery) or microbusiness
(retail sales): 4% of gross receipts;
(4) For every person who engages in a
cannabis distribution business: 2% of gross receipts;
and
(5) For every person who engages in a
cannabis manufacturing, processing or microbusiness
(non-retail), or any other type of cannabis business not described in divisions (B)(1), (B)(2), (B)(3) or (B)(4) above: 2.5% of gross receipts. However, cultivation
for a microbusiness shall be taxed at the rate
established in division (B)(1)(a)1. above.
(C) The City Council may, by resolution or
ordinance, adjust the rate of the cannabis business tax.

However, in no event may the City Council set any
adjusted rate that exceeds the maximum rate calculated
pursuant to division (D) below for the date on which
the adjusted rate will commence.
(D) The maximum rate shall be calculated as
follows.
(1) For every person who is engaged in
commercial cannabis cultivation in the city:
(a) Through January 1, 2021, the
maximum rate shall be:

1. Ten dollars annually per
square foot of canopy space in a facility that uses
exclusively artificial lighting;

2. Seven dollars annually per
square foot of canopy space in a facility that uses a
combination of natural and supplemental artificial
lighting;

3. Four dollars annually per
square foot of canopy space in a facility that uses no
artificial lighting; and

4. Two dollars annually per
square foot of canopy space for any nursery.
(b) On January 1, 2022 and on each
January 1 thereafter, the maximum annual tax rate per
square foot of each type of canopy space shall increase by the percentage change between January of the
calendar year prior to such increase and January of the calendar year of the increase in the Consumer Price
Index (“CPI”) for all urban consumers in the
Riverside-San Bernardino-Ontario area, as published
by the United States Government Bureau of Labor
Statistics. However, no CPI adjustment resulting in a
decrease of any tax imposed by this division (D)(1)(b)
shall be made.
(2) For every person who engages in the
operation of a testing laboratory, the maximum tax
rate shall not exceed 2.5% of gross receipts.
(3) For every person who engages in the
retail sales of cannabis as a retailer (dispensary) or
non-store front retailer (delivery business) or
microbusiness (retail sales activity), the maximum tax
rate shall not exceed 6% of gross receipts.
(4) For every person who engages in a
cannabis distribution business, the maximum tax rate

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San Bernardino - Business Registration and Regulations88 shall not exceed 3% of gross receipts.
(5) For every person who engages in a
cannabis manufacturing, processing or microbusiness
(non-retail activity) or any other type of cannabis
business not described in divisions (D)(1), (D)(2),
(D)(3) or (D)(4) above, the maximum tax rate shall not
exceed 4% of gross receipts. However, the maximum
tax rate for cultivation for a microbusiness shall be the rate established in division (D)(1)(a)1. above, as may
be increased, from time to time, by the provisions of
division (D)(1)(b) above.
(Ord. MC-1501, passed 11-6-2018)
§ 5.18.060 REPORTING AND REMITTANCE
OF TAX.
(A) The cannabis business tax imposed by this
chapter shall be paid, in arrears, on a quarterly basis.

For commercial cannabis cultivation, the tax due for
each calendar quarter shall be based on the square
footage of the business’s canopy space during the
quarter and the rate shall be 25% of the applicable
annual rate. For all other cannabis businesses
activities, the tax due for each calendar quarter shall be based on the gross receipts for the quarter.
(B) Each person owing cannabis business tax for
a calendar quarter shall, no later than the last day of the month following the close of the calendar quarter,
file with the Tax Administrator a statement of the tax
owed for that calendar quarter and the basis for
calculating that tax. The Tax Administrator may
require that the statement be submitted on a form
prescribed by the Tax Administrator. The tax for each
calendar quarter shall be due and payable on that same
date that the statement for the calendar quarter is due. (C) Upon cessation of a cannabis business, tax
statements and payments shall be immediately due for
all calendar quarters up to the calendar quarter during which cessation occurred.
(D) The Tax Administrator may, at his or her
discretion, establish shorter report and payment
periods for any taxpayer as the Tax Administrator
deems necessary to ensure collection of the tax. The
Tax Administrator may also require that a deposit, to
be applied against the taxes for a calendar quarter, be made by a taxpayer at the beginning of that calendar
quarter. In no event shall the deposit required by the
Tax Administrator exceed the tax amount he or she
projects will be owed by the taxpayer for the calendar
quarter. The Tax Administrator may require that a
taxpayer make payments via a cashier’s check, money
order, wire transfer or similar instrument.
(E) For purposes of this section, the square feet
of canopy space for a business shall be rebuttably
presumed to be no less than the maximum square
footage of canopy allowed by the business’s city
permit for commercial cannabis cultivation, or, in the
absence of a city permit, the square footage shall be
the maximum square footage of canopy for
commercial cannabis cultivation allowed by the state
license type. In no case shall canopy square footage
which is authorized by the permit or license but not
utilized for cultivation be excluded from taxation
unless the Tax Administrator is informed in writing,
prior to the period for which the space will not be
used, that such space will not be used.
(Ord. MC-1501, passed 11-6-2018)
§ 5.18.070 PAYMENTS AND

COMMUNICATIONS - TIMELY
REMITTANCE.

Whenever any payment, statement, report,
request or other communication is due, it must be
received by the Tax Administrator on or before the
final due date. A postmark will not be accepted as
timely remittance. If the due date would fall on a
Saturday, Sunday or a holiday observed by the city,
the due date shall be the next regular business day on
which the city is open to the public.
(Ord. MC-1501, passed 11-6-2018)

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Cannabis Business Tax 89
§ 5.18.080 PAYMENT - WHEN TAXES
DEEMED DELINQUENT.

Unless otherwise specifically provided under
other provisions of this chapter, the taxes required to be paid pursuant to this chapter shall be deemed
delinquent if not received by the Tax Administrator on
or before the due date as specified in §§ 5.18.060 and

5.18.070.
(Ord. MC-1501, passed 11-6-2018)
§ 5.18.090 NOTICE NOT REQUIRED BY THE
CITY.

The city may, as a courtesy, send a tax notice to
the business. However, the Tax Administrator is not
required to send a delinquency or other notice or bill
to any person subject to the provisions of this chapter.

Failure to send such notice or bill shall not affect the validity of any tax or penalty due under the provisions of this chapter.
(Ord. MC-1501, passed 11-6-2018)
§ 5.18.100 PENALTIES AND INTEREST.
(A) Any person who fails or refuses to pay any
cannabis business tax required to be paid pursuant to
this chapter on or before the due date shall pay
penalties and interest as follows:
(1) A penalty equal to 10% of the amount
of the tax, in addition to the amount of the tax, plus
interest on the unpaid tax calculated from the due date of the tax at the rate of 1% per month;
(2) If the tax remains unpaid for a period
exceeding one calendar month beyond the due date, an
additional penalty equal to 25% of the amount of the
tax, plus interest at the rate of 1% per month on the
unpaid tax and on the unpaid penalties; and
(3) Interest shall be applied at the rate of
1% per month on the first day of the month for the full month and will continue to accrue monthly on the tax
and penalty until the balance is paid in full.
(B) Whenever a check or electronic payment is
submitted in payment of a cannabis business tax and
the payment is subsequently returned unpaid by the
bank for any reason, the taxpayer will be liable for the tax amount due plus any fees, penalties and interest as provided for in this section, and any other amount
allowed under state law.
(Ord. MC-1501, passed 11-6-2018)
§ 5.18.110 REFUNDS AND CREDITS.
(A) No refund shall be made of any tax collected
pursuant to this chapter, except as provided in
§ 5.18.120.
(B) No refund of any tax collected pursuant to
this chapter shall be made because of the
discontinuation, dissolution or other termination of a
business.
(Ord. MC-1501, passed 11-6-2018)
§ 5.18.120 REFUNDS AND PROCEDURES.
(A) Whenever the amount of any cannabis
business tax, penalty or interest has been overpaid,
paid more than once or has been erroneously collected
or received by the city under this chapter, it may be
refunded to the claimant who paid the tax provided
that a written claim for refund is filed with the Tax
Administrator within one year of the date the tax was
originally due and payable.
(B) The Tax Administrator, his or her designee
or any other city officer charged with the
administration of this chapter shall have the right to
examine and audit all the books and business records
of the claimant in order to determine the eligibility of

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San Bernardino - Business Registration and Regulations90 the claimant to the claimed refund. No claim for
refund shall be allowed if the claimant refuses to allow such examination of claimant’s books and business
records after request by the Tax Administrator to do
so.
(C) In the event that the cannabis business tax
was erroneously paid, and the errors attributable to the city, the city shall refund the amount of tax
erroneously paid up to one year from the date that the
tax was paid.
(Ord. MC-1501, passed 11-6-2018)
§ 5.18.130 PERSONAL CULTIVATION NOT
TAXED.

The provisions of this chapter shall not apply to
personal cannabis cultivation, as defined in the
Medicinal and Adult Use Cannabis Regulation and
Safety Act. This chapter shall not apply to personal
use of cannabis that is specifically exempted from city and state licensing requirements, that meets the
definition of personal use or equivalent terminology
under state law and for which the individual receives
no compensation whatsoever related to that personal
use.
(Ord. MC-1501, passed 11-6-2018)
§ 5.18.140 ADMINISTRATION OF THE TAX.
(A) It shall be the duty of the Tax Administrator
to collect the taxes, penalties, fees and perform the
duties required by this chapter.
(B) For purposes of administration and
enforcement of this chapter generally, the Tax
Administrator may, from time to time, promulgate
such administrative interpretations, rules and
procedures consistent with the purpose, intent and
express terms of this chapter as he or she deems
necessary to implement or clarify such provisions or
aid in enforcement.
(C) The Tax Administrator may take such
administrative actions as needed to administer the tax, including, but not limited to:
(1) Provide to all cannabis business
taxpayers forms for the reporting of the tax;
(2) Provide information to any taxpayer
concerning the provisions of this chapter;
(3) Receive and record all taxes remitted to
the city as provided in this chapter;
(4) Maintain records of taxpayer reports
and taxes collected pursuant to this chapter;
(5) Assess penalties and interest to
taxpayers pursuant to this chapter; and
(6) Determine amounts owed and enforce
collection pursuant to this chapter.
(Ord. MC-1501, passed 11-6-2018)
§ 5.18.150 APPEAL PROCEDURE.

Any taxpayer aggrieved by any decision of the
Tax Administrator with respect to the amount of tax,
interest, penalties and fees, if any, due under this
chapter may appeal to the City Council by filing a
notice of appeal with the City Clerk within 30 calendar days of the serving or mailing of the determination of
tax due. The City Clerk, or his or her designee, shall
fix a time and place for hearing such appeal, and the
City Clerk, or his or her designee, shall give notice in writing to such operator at the last known place of
address. The finding of the City Council shall be final and conclusive and shall be served upon the appellant
in the manner prescribed by this chapter for service of notice of hearing. Any amount found to be due shall
be immediately due and payable upon the service of
the notice.
(Ord. MC-1501, passed 11-6-2018)

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Cannabis Business Tax 91
§ 5.18.160 ENFORCEMENT - ACTION TO
COLLECT.

Any taxes, penalties and/or fees required to be
paid under the provisions of this chapter shall be
deemed a debt owed to the city. Any person owing
money to the city under the provisions of this chapter
shall be liable in an action brought in the name of the city for the recovery of such debt. The provisions of
this section shall not be deemed a limitation upon the
right of the city to bring any other action including
criminal, civil and equitable actions, based upon the
failure to pay the tax, penalties and/or fees imposed by this chapter or the failure to comply with any of the
provisions of this chapter.
(Ord. MC-1501, passed 11-6-2018)
§ 5.18.170 APPORTIONMENT.

If a business subject to the tax is operating both
within and outside the city, it is the intent of the city to apply the cannabis business tax so that the measure
of the tax fairly reflects the proportion of the taxed
activity actually carried on in the city. To the extent federal or state law requires that any tax due from any taxpayer be apportioned, the taxpayer may indicate
said apportionment on his or her tax return. The Tax
Administrator may promulgate administrative
procedures for apportionment as he or she finds useful
or necessary.
(Ord. MC-1501, passed 11-6-2018)
§ 5.18.180 CONSTITUTIONALITY AND
LEGALITY.

This tax is intended to be applied in a manner
consistent with the U.S. and California Constitutions
and state law. None of the tax provided for by this
chapter shall be applied in a manner that causes an
undue burden upon interstate commerce, a violation of
the equal protection or due process clauses of the U.S. or California Constitutions or a violation of any other provision of the California Constitution or state law.

If a person believes that the tax, as applied to him or her, is impermissible under applicable law, he or she
may request that the Tax Administrator release him or
her from the obligation to pay the impermissible
portion of the tax.
(Ord. MC-1501, passed 11-6-2018)
§ 5.18.190 AUDIT AND EXAMINATION OF
PREMISES AND RECORDS.
(A) For the purpose of ascertaining the amount
of cannabis business tax owed or verifying any
representations made by any taxpayer to the city in
support of his or her tax calculation, the Tax
Administrator shall have the power to inspect any
location where commercial cannabis cultivation occurs
and to audit and examine all books and records
(including, but not limited to, bookkeeping records,
state and federal income tax returns and other records
relating to the gross receipts of the business) of
persons engaged in cannabis businesses. In conducting
such investigation, the Tax Administrator shall have
the power to inspect any equipment, such as computers
or point of sale machines, that may contain such
records.
(B) It shall be the duty of every person liable for
the collection and payment to the city of any tax
imposed by this chapter to keep and preserve, for a
period of at least three years, all records as may be
necessary to determine the amount of such tax as he or
she may have been liable for the collection of and
payment to the city, which records the Tax
Administrator, or his or her designee, shall have the
right to inspect at all reasonable times.
(Ord. MC-1501, passed 11-6-2018)
§ 5.18.200 OTHER LICENSES, PERMITS,
TAXES, FEES OR CHARGES.
(A) Nothing contained in this chapter shall be
deemed to repeal, amend, be in lieu of, replace or in

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San Bernardino - Business Registration and Regulations92 any way affect any requirements for any city permit,
permit or license required by, under or by virtue of
any provision of any other chapter of this code or any
other ordinance or resolution of the city, nor be
deemed to repeal, amend, be in lieu of, replace or in
any way affect any tax, fee or other charge imposed,
assessed or required by, under or by virtue of any
other chapter of this code or any other ordinance or
resolution of the city. Any references made or
contained in any other chapter of this code to any
licenses, license taxes, fees or charges, or to any
schedule of license fees, shall be deemed to refer to
the licenses, license taxes, fees or charges, or schedule of license fees, provided for in the other chapter of
this code.
(B) Notwithstanding division (A) above, a
cannabis business shall not be required to pay the
license fee required by Chapter 5.04 so long as all of
business’s activities within the city that would require payment of a license fee are activities subject to the
cannabis business tax.
(C) The Tax Administrator may revoke or refuse
to renew the license required by Chapter 5.04 for any
business that is delinquent in the payment of any tax
due pursuant to this chapter or that fails to make a
deposit required by the Tax Administrator pursuant to
§ 5.18.060.
(Ord. MC-1501, passed 11-6-2018)
§ 5.18.210 PAYMENT OF TAX DOES NOT
AUTHORIZE UNLAWFUL BUSINESS.
(A) The payment of a cannabis business tax
required by this chapter, and its acceptance by the
city, shall not entitle any person to carry on any
cannabis business unless the person has complied with
all of the requirements of this code and all other
applicable state laws.
(B) No tax paid under the provisions of this
chapter shall be construed as authorizing the conduct
or continuance of any illegal or unlawful business or
any business in violation of any local or state law.
(Ord. MC-1501, passed 11-6-2018)
§ 5.18.220 DEFICIENCY DETERMINATIONS.

If the Tax Administrator is not satisfied that any
statement filed as required under the provisions of this chapter is correct, or that the amount of tax is
correctly computed, he or she may compute and
determine the amount to be paid and make a deficiency
determination upon the basis of the facts contained in
the statement or upon the basis of any information in
his or her possession or that may come into his or her
possession within three years of the date the tax was
originally due and payable. One or more deficiency
determinations of the amount of tax due for a period or periods may be made. When a person discontinues
engaging in a business, a deficiency determination may
be made at any time within three years thereafter as to any liability arising from engaging in such business
whether or not a deficiency determination is issued
prior to the date the tax would otherwise be due.

Whenever a deficiency determination is made, a notice
shall be given to the person concerned in the same
manner as notices of assessment are given under §

5.18.240.
(Ord. MC-1501, passed 11-6-2018)
§ 5.18.230 FAILURE TO REPORT -
NON-PAYMENT, FRAUD.
(A) Under any of the following circumstances,
the Tax Administrator may make and give notice of an
assessment of the amount of tax owed by a person
under this chapter at any time:
(1) If the person has not filed a complete
statement required under the provisions of this
chapter;
(2) If the person has not paid the tax due
under the provisions of this chapter;

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Cannabis Business Tax 93
(3) If the person has not, after demand by
the Tax Administrator, filed a corrected statement, or
furnished to the Tax Administrator adequate
substantiation of the information contained in a
statement already filed, or paid any additional amount
of tax due under the provisions of this chapter; or
(4) If the Tax Administrator determines that
the non-payment of any business tax due under this
chapter is due to fraud, a penalty of 25% of the
amount of the tax shall be added thereto in addition to penalties and interest otherwise stated in this chapter and any other penalties allowed by law.
(B) The notice of assessment shall separately set
forth the amount of any tax known by the Tax
Administrator to be due or estimated by the Tax
Administrator, after consideration of all information
within the Tax Administrator’s knowledge concerning
the business and activities of the person assessed, to be due under each applicable section of this chapter, and
shall include the amount of any penalties or interest
accrued on each amount to the date of the notice of
assessment.
(Ord. MC-1501, passed 11-6-2018)
§ 5.18.240 TAX ASSESSMENT - NOTICE
REQUIREMENTS.

The notice of assessment shall be served upon the
person either by personal delivery, by overnight
delivery by a nationally-recognized courier service or
by a deposit of the notice in the United States mail,
postage prepaid thereon, addressed to the person at the address of the location of the business or to such other address as he or she shall register with the Tax
Administrator for the purpose of receiving notices
provided under this chapter; or, should the person
have no address registered with the Tax Administrator
for such purpose, then to such person’s last known
address. For the purposes of this section, a service by overnight delivery shall be deemed to have occurred
one calendar day following deposit with a courier and
service by mail shall be deemed to have occurred three
days following deposit in the United States mail.
(Ord. MC-1501, passed 11-6-2018)
§ 5.18.250 TAX ASSESSMENT - HEARING,
APPLICATION AND DETERMINATION.

Within 30 calendar days after the date of service,
the person may apply in writing to the Tax
Administrator for a hearing on the assessment. If
application for a hearing before the city is not made
within the time herein prescribed, the tax assessed by
the Tax Administrator shall become final and
conclusive. Within 30 calendar days of the receipt of
any such application for hearing, the Tax
Administrator shall cause the matter to be set for
hearing before him or her no later than 30 calendar
days after the receipt of the application, unless a later date is agreed to by the Tax Administrator and the
person requesting the hearing. Notice of such hearing
shall be given by the Tax Administrator to the person
requesting such hearing not later than five calendar
days prior to such hearing. At such hearing, said
applicant may appear and offer evidence why the
assessment as made by the Tax Administrator should
not be confirmed and fixed as the tax due. After such
hearing, the Tax Administrator shall determine and
reassess the proper tax to be charged and shall give
written notice to the person in the manner prescribed
in § 5.18.240 for giving notice of assessment.
(Ord. MC-1501, passed 11-6-2018)
§ 5.18.260 RELIEF FROM TAXES - DISASTER
RELIEF.
(A) If a business is unable to comply with any
tax requirement due to a disaster, the business may
notify the Tax Administrator of this inability to
comply and request relief from the tax requirement. A
request for relief must clearly indicate why relief is
requested, the time period for which the relief is
requested and the reason relief is needed for the
specific amount of time.

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San Bernardino - Business Registration and Regulations94 (B) To obtain relief, the cannabis business must
agree to grant the Tax Administrator, or his or her
designee, access to the location where the cannabis
business has been impacted due to a disaster.
(C) The Tax Administrator, in his or her sole
discretion, may provide relief from the cannabis
business tax requirement for businesses whose
operations have been impacted by a disaster of such
tax liability does not exceed $5,000. If such tax
liability is $5,001 or more, then such relief shall only be approved by the City Council.
(D) Temporary relief from the cannabis tax may
be granted for a reasonable amount of time as
determined by the Tax Administrator or the City
Council, as applicable in order to allow the cannabis
business time to recover from the disaster.
(E) The Tax Administrator or City Council, as
applicable, may require that certain conditions be
followed in order for a cannabis business to receive
temporary relief from the cannabis business tax
requirement.
(F) For purposes of this section, DISASTER
means fire, flood, storm, tidal wave, earthquake or
similar public calamity, whether or not resulting from
natural causes.
(Ord. MC-1501, passed 11-6-2018)
§ 5.18.270 CONVICTION FOR VIOLATION -
TAXES NOT WAIVED.

The conviction and punishment of any person for
failure to pay the required tax shall not excuse or
exempt such person from any civil action for the tax
debt unpaid at the time of such conviction. No civil
action shall prevent a criminal prosecution for any
violation of the provisions of this chapter or of any
state law requiring the payment of all taxes.
(Ord. MC-1501, passed 11-6-2018)
§ 5.18.280 VIOLATION DEEMED
MISDEMEANOR.

Any person violating any of the provisions of this
chapter shall be guilty of a misdemeanor.
(Ord. MC-1501, passed 11-6-2018)
§ 5.18.290 SEVERABILITY.

If any provision of this chapter, or its application
to any person or circumstance, is determined by a
court of competent jurisdiction to be unlawful,
unenforceable or otherwise void, that determination
shall have no effect on any other provision of this
chapter or the application of this chapter to any other person or circumstance and, to that end, the provisions hereof are severable.
(Ord. MC-1501, passed 11-6-2018)
§ 5.18.300 REMEDIES CUMULATIVE.

All remedies and penalties prescribed by this
chapter or which are available under any other
provision of the municipal code and any other
provision of law or equity are cumulative. The use of
one or more remedies by the city shall not bar the use
of any other remedy for the purpose of enforcing the
provisions of this chapter.
(Ord. MC-1501, passed 11-6-2018)
§ 5.18.310 AMENDMENT OR REPEAL.
(A) This chapter may be repealed or amended by
the City Council without a vote of the people to the
extent allowed by law. However, as required by
Article XIII C of the California Constitution, voter
approval is required for any amendment that would
increase the rate of any tax levied pursuant to this
chapter.

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Cannabis Business Tax 95
(B) The people of the city affirm that the
following actions shall not constitute an increase of the rate of a tax:
(1) The restoration or adjustment of the rate
of the tax to a rate that is no higher than that set by this chapter, if the City Council has acted to reduce the rate of the tax or incrementally implement an increase
authorized by this chapter;
(2) An action that interprets or clarifies the
methodology of the tax, or any definition applicable to the tax, so long as interpretation or clarification (even if contrary to some prior interpretation or clarification) is not inconsistent with the language of this chapter; or (3) The collection of the tax imposed by this
chapter even if the city had, for some period of time,
failed to collect the tax.
(Ord. MC-1501, passed 11-6-2018)

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San Bernardino - Business Registration and Regulations96

Packet Page. 559

CHAPTER 5.19: PEDDLING AND SOLICITING
Section

5.19.010 Definitions

5.19.020 Permit required

5.19.030 Application for permit and permit
fee

5.19.040 Police department investigation

5.19.050 Permit procedures

5.19.060 Display of permit

5.19.070 Tax exempt organizations
exemption to payment of permit
fee

5.19.080 Exemption of children selling for
school, charity or other
fundraising events

5.19.090 Violation - penalty

5.19.100 Supplemental procedure

5.19.110 Severability
§ 5.19.010 DEFINITIONS.

For the purpose of this chapter, the following
definitions shall apply unless the context clearly
indicates or requires a different meaning.

PEDDLING. The act by any person of going
from house to house, place to place or in or along the
streets within the city, either on foot, by wagon, cart, automobile, motor truck, ice cream cart, ice cream
wagon, ice cream truck or any conveyance, selling and
making immediate delivery of, or offering for sale and
immediate delivery of, any goods, wares, merchandise
or anything of value, in possession of the person.

SOLICITING. The act by any person of going
from house to house, place to place or in or along the
streets within the city, selling or taking orders for, or offering to sell or take orders for, goods, wares,
merchandise or other things of value for future
delivery, or for services to be performed in the future, or asking for charitable donations.
§ 5.19.020 PERMIT REQUIRED.
(A) It shall be unlawful for any person to engage
in the business of peddling goods, wares,
merchandise, fruits and vegetables or
prepared/prepackaged foods, including, but not limited
to: ice cream; or of soliciting orders for goods or
services; or of soliciting donations for charity in an
open public place or door to door within the city
without first having secured a peddling or soliciting
permit. A separate permit shall be required for each
person who will be peddling or soliciting.
(B) Permits shall be issued for a one-year period.

Upon expiration of the permit, the former permitee
may apply for a new permit in the same manner as a
new applicant, except that if the permitee applies for
a new permit before the old permit expires, the old
permit shall remain in force until the City Clerk, or his or her designee, either approves or denies the
application for the new permit.
§ 5.19.030 APPLICATION FOR PERMIT AND
PERMIT FEE.
(A) Permit application. The applicant for any
peddling or soliciting permit shall provide to the City Clerk, or his or her designee, on a form prepared by
the Clerk the following information:
(1) The name, address and telephone
number of the applicant;
(2) The place and date of any conviction
within the past ten years for a crime of moral
turpitude, criminal battery, fraud, burglary or theft of the applicant;
97 Packet Page. 560

San Bernardino - Business Registration and Regulations98 (3) Such fingerprints and/or other
documents which reasonably relate to permitting under
this title, as may be required by the Police
Department, of the applicant;
(4) A copy of the state sales tax permit
(Cal. Revenue and Taxation Code, § 6066) for the
applicant’s activities attached to the application;
(5) A general description of the type of
merchandise or service that the applicant proposes to
peddle or solicit;
(6) A statement that the applicant is not
required to register under Cal. Penal Code, §§ 290 et
seq.; and
(7) If the applicant is a corporation, a list of
all officers, directors and majority stockholders.
(B) Permit application fee. Each application shall
be accompanied by a non-refundable investigative fee
established by resolution of the Mayor and
Common
City Council.
§ 5.19.040 POLICE DEPARTMENT
INVESTIGATION.

Upon the filing of the application required by
§ 5.19.030, together with the application fee(s), the
City Clerk, or his or her designee, shall transmit one
copy to the Police Department. The applicant shall
cooperate with the Police Department in conducting its
investigation and shall, if requested, provide the Police Department other documents or materials which may
be requested which reasonably relate to the course of
the Department’s investigation. Within 45 calendar
days of the date the application is filed with the City Clerk, the Chief of Poli ce shall report to the City
Clerk in writing recommending approval or denial of
the permit and stating the reasons therefor.
§ 5.19.050 PERMIT PROCEDURES.
(A) The City Clerk, or his or her designee, shall
not issue a peddler’s or solicitor’s permit unless all of the following requirements are met:
(1) The applicant has submitted a correct
and complete application form both as to the applicant
and, if applicant is a corporation, a list of the
corporation’s officers, directors and majority
stockholders;
(2) The applicant has provided fingerprints,
if requested by the Police Department, of the
applicant;
(3) The applicant has paid the application
fee;
(4) Neither the applicant nor, if the
applicant is a corporation, the corporation’s officers, directors and majority stockholders has within the past ten years been convicted of a crime of moral turpitude, criminal battery, fraud, burglary or theft;
(5) Neither the applicant nor, if the
applicant is a corporation, the corporation’s officers, directors and majority stockholders has ever been
convicted of a crime that requires registration under
Cal. Penal Code, § 290; and
(6) If required, the applicant has obtained a
food permit from the County Environmental Health
Department.
(B) Any person denied a permit pursuant to this
chapter shall not peddle or solicit within the city.

Upon determination of grounds to deny a permit, the
City Clerk, or his or her designee, shall cause a
“notice of denial” to be mailed by first class, postage prepaid mail, to the notice address designated by the
applicant.
(C) Any person denied a permit pursuant to these
provisions may appeal pursuant to §§ 5.82.100
through 5.82.150.
(D) All permits issued hereunder are
non-transferable.
§ 5.19.060 DISPLAY OF PERMIT.

Every person to whom a permit has been granted
shall display the permit in a conspicuous place at all

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Peddling and Soliciting 99
times while peddling or soliciting. Failure to display
the permit is a violation of this chapter.
§ 5.19.070 TAX EXEMPT ORGANIZATIONS

EXEMPTION TO PAYMENT OF PERMIT
FEE.

Whenever any person intends to peddle or solicit
goods, wares, services or merchandise for the purpose
of raising funds or soliciting donations for a tax
exempt organization, said applicant may apply to the
City Clerk for a permit to be issued without payment
of the permit fee. If satisfied that the funds will be
used for the purposes mentioned herein, the City Clerk
shall order the issuance of a permit for said peddling
or solicitation for a term fixed by the City Clerk.
§ 5.19.080 EXEMPTION OF CHILDREN

SELLING FOR SCHOOL, CHARITY OR
OTHER FUNDRAISING EVENTS.

This chapter shall not apply to children selling
items for school, charity or other fundraising events.
§ 5.19.090 VIOLATION - PENALTY.

Any person violating this chapter is guilty of a
misdemeanor which, upon conviction thereof, is
punishable in accordance with the provisions of
§ 1.12.010.
§ 5.19.100 SUPPLEMENTAL PROCEDURE.

The prohibitions set forth in this chapter are
supplemental to any similar prohibitions set forth in
state law.
§ 5.19.110 SEVERABILITY.

Should any provision, section, paragraph,
sentence or words of this chapter be rendered or
declared invalid by any final court action in a court of competent jurisdiction, or by reason of any preemptive
legislation, the remaining provisions, sections,
paragraphs, sentences and words of this chapter shall
remain in full force and effect.
(Ord. MC-1282, passed 8-19-2008)

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San Bernardino - Business Registration and Regulations100

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CHAPTER 5.20: MASSAGE PARLORS - MASSAGISTS
Section

5.20.010 Definitions

5.20.020 Permit - required - massage
technician license

5.20.030 Permit - exceptions

5.20.040 Permit - application - fee

5.20.050 Permit - application - contents

5.20.060 Necessary facilities

5.20.070 License procedures

5.20.080 Display of permit

5.20.090 Change of location

5.20.100 Employees

5.20.110 Inspection

5.20.120 Revocation of permit

5.20.130 Grounds for revocation

5.20.140 Records of treatment

5.20.150 Those practicing before chapter
becomes effective

5.20.160 Expiration and renewal of permit
Cross-reference:

For license fees for massage parlors, see
§ 5.04.335.
§ 5.20.010 DEFINITIONS.

For the purpose of this chapter, the following
definitions shall apply unless the context clearly
indicates or requires a different meaning.

MASSAGE. The manipulation of body tissues for
remedial, hygienic or other purposes by rubbing,
touching, stroking, tapping, kneading or vibrating with the hands or by an instrument.

MASSAGE PARLOR. Any massage
establishment, or place of business wherein massage as
to all, or any one or more of the subjects and methods
listed in the definition of MASSAGE TECHNICIAN
are administered or used.

MASSAGE TECHNICIAN. Any person who
practices or administers as to all or any of the
following named subjects, and who has made a study
of the underlying principles of anatomy and
physiology as generally included in a regular course of study by a recognized and approved school of
massage: the art of body massage, either by hands or
with a mechanical or vibratory apparatus for the
purpose of body massaging, reducing or contouring;
the use of oil rubs, heat lamps, salt glows, hot and
cold packs, tub, shower or cabinet baths; variations of the following procedures are employed: touch,
stroking, friction, kneading, vibration, percussion and medical gymnastics. MASSAGE TECHNICIANS
shall not diagnose or treat classified diseases, nor
practice spinal or other joint manipulations, nor
prescribe medicines or drugs.
(Ord. 763, passed 3-2-1920; Ord. 3495, passed
4-24-1975)
§ 5.20.020 PERMIT - REQUIRED - MASSAGE
TECHNICIAN LICENSE.
(A) It is unlawful for any person, association,
firm or corporation to engage in, conduct or carry on,
or permit to be engaged in, conducted or carried on,
in or upon any premises within the city, the business
of a massage parlor or to render or permit to be
rendered massage services at a location removed from
a massage establishment within the city in the absence
of a permit issued pursuant to the provisions
hereinafter set forth.
(B) It is unlawful for any person or persons to
engage in the practice or attempt to practice massage,
101

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San Bernardino - Business Registration and Regulations102 whether for a fee or gratuitously, or to conduct
massage without a permit issued pursuant to the
provisions of this chapter.
(C) It is unlawful for any person, association,
firm or corporation to operate or conduct any massage
parlor which does not conform to the sanitary
provisions contained in this chapter, or to employ any
person as a massage operator who does not hold a
permit.
(Ord. 763, passed 3-2-1920; Ord. 3495, passed
4-24-1975)
§ 5.20.030 PERMIT - EXCEPTIONS.

The requirements of this chapter shall have no
application and no effect upon and shall not be
construed as applying to any physician, surgeon,
chiropractor, osteopath or physical therapist duly
licensed by the state, or to any nurse, assistant, trainee or other person administ ering under the immediate
Cal. Business and Professions Code or any other law
of this state.
(Ord. 763, passed 3-2-1920; Ord. 3495, passed
4-24-1975)
§ 5.20.040 PERMIT - APPLICATION - FEE.
(A) Any person desiring to obtain a permit to
operate a massage parlor or to perform massage
services shall make written application to the City
Clerk, who shall refer all such applications to the
Chief of Police for appropriate investigations.
(B) (1) Massage parlor. Each application shall
be accompanied by a non-refundable investigative fee
established by resolution of the Mayor and
Common
City Council for each owner, plus an
additional non-refundable fee established by resolution of the Mayor and Common
City Council for each
massage technician.
(2) Beauty salon - accessory service. For
established beauty salons holding a current business
registration certificate and providing massage services as an incidental or accessory service, each application for a massage technician providing massage services
shall be accompanied by a non-refundable investigative
fee established by resolution of the Mayor and
Common
City Council.
(C) (1) Massage parlor. Each application shall
be accompanied by a non-refundable examination fee
established by resolution of the Mayor and
Common
City Council for each owner, plus an
additional non-refundable examination fee established
by resolution of the Mayor and Common
City Council
for each massage technician.
(2) Beauty salon - accessory service. For
established beauty salons holding a current business
registration certificate and providing massage services as an incidental or accessory service, each application for a massage technician providing massage services
shall be accompanied by a non-refundable,
examination fee established by resolution of the Mayor
and Common
City Council.
(D) A permit to perform massage services as a
massage technician does not authorize the operation of
a massage parlor
(E) Any person licensed to perform massage
services who desires to operate a massage parlor shall
separately apply for a permit therefor.
(Ord. 763, passed 3-2-1920; Ord. 3495, passed
4-24-1975; Ord. MC-744, passed 10-8-1990; Ord.

MC-1273, passed 6-17-2008)
§ 5.20.050 PERMIT - APPLICATION -
CONTENTS.

An applicant for a permit shall submit the
following information:
(A) Full name and any alias heretofore used or
currently used and current address;
(B) Fingerprints as may be required by the City
Police Department;
(C) The two previous business and residence
addresses of the applicant immediately prior to the
current address;

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Massage Parlors - Massagists 103
(D) Written statements of at least three bona fide
residents of the county that the applicant is a person of good moral character;
(E) Written proof that the applicant is over the
age of 18 years;
(F) Applicant’s height, weight and color of eyes
and hair;
(G) Two current photographs at least two inches
by two inches in size;
(H) The business, occupation or employment of
the applicant for three years immediately preceding the date of the application;
(I) Any massage or similar business license
history of the applicant, including whether such
person, in previous operation, in this or another area, has had his or her license revoked or suspended, the
reason therefor and any business activity or occupation subsequent to the action of suspension or revocation;
(J) All convictions and the grounds therefor;
(K) A certificate from a medical doctor
designating that the applicant has, within 30 days
immediately prior thereto, been examined and found
to be free of any contagious or communicable disease;
and
(L) Applicant must furnish a diploma or
certificate of graduation from a recognized school or
other institution of learning wherein the method,
profession or work of massage technician or therapist
is taught. RECOGNIZED SCHOOL means and
includes any school or institution of learning approved by the State Board of Education, which has, for its
purpose, the teaching of the theory, method,
profession or work of massage technician, which
school requires a resident course of study of not less
than 600 hours to be given in not less than six calendar months before the student shall be furnished with a
diploma or certificate of graduation from such school
or institution of learning showing the successful
completion of such study or learning. Schools offering
correspondence courses and not requiring actual class
attendance shall not be deemed RECOGNIZED
SCHOOLS. The City Clerk shall confirm that an
applicant has actually attended classes and matriculated in a recognized school by requiring the applicant to
submit to a written examination in massage subjects
and techniques.
(Ord. 763, passed 3-2-1920; Ord. 3495, passed
4-24-1975)
§ 5.20.060 NECESSARY FACILITIES.

No permit to conduct a massage parlor shall be
issued unless an inspection discloses that the massage
parlor complies with each of the following minimum
requirements.
(A) A readable sign shall be posted at the main
entrance identifying the establishment as a massage
parlor; provided also that all such signs shall otherwise comply with the general sign requirements of Chapter

16.04. (B) Minimum lighting shall be provided in
accordance with the Uniform
International Building
Code, and, additionally, at least one artificial light of not less than 40 watts shall be provided in each
enclosed room or booth where massage services are
being rendered.
(C) Minimum ventilation shall be provided in
accordance with the Uniform
International Building
Code.
(D) Adequate equipment for disinfecting and
sterilizing any instruments used for massage shall be
provided.
(E) Hot and cold running water shall be
provided.
(F) Closed cabinets shall be utilized for the
storage of clean linen.
(G) Adequate dressing and toilet facilities shall
be provided for patrons.
(H) All walls, ceilings, floors, steam or vapor
rooms, and all other physical facilities for the massage parlor shall be kept in good repair and maintained in

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San Bernardino - Business Registration and Regulations104 a clean and sanitary condition.
(I) Clean and sanitary towels and linens shall be
provided for patrons receiving massage services. No
common use of towels or linens shall be permitted.
(Ord. 763, passed 3-2-1920; Ord. 3495, passed
4-24-1975)
§ 5.20.070 LICENSE PROCEDURES.
(A) Upon payment of all fees, submitting of all
information required by application and upon proper
inspection, a permit shall be granted, if all
requirements of all departments concerned as well as
those described herein are met, and unless it appears
that any such applicant has deliberately falsified the
application, or the record of such applicant reveals a
conviction of a felony or a crime of moral turpitude.
(B) Any person denied a permit pursuant to these
provisions may appeal to the Common
City Council in
writing, stating reasons why the permit should be
granted. The Common
City Council may grant or deny
the permit. The Council may also review any
determination of the City Clerk granting or denying a
permit on its own motion.
(C) All permits issued hereunder are
non-transferable; provided, however, that a change of
location of a massage parlor may be permitted
pursuant to the provisions hereof.
(Ord. 763, passed 3-2-1920; Ord. 3495, passed
4-24-1975)
§ 5.20.080 DISPLAY OF PERMIT.

Every person to whom a permit has been granted
shall display the permit in a conspicuous place.
(Ord. 763, passed 3-2-1920; Ord. 3495, passed
4-24-1975)
§ 5.20.090 CHANGE OF LOCATION.

A change of location of the massage premises
shall be approved by the Chief of Police; provided all
general ordinances are complied with and the change
of location fee of $10 is first paid.
(Ord. 763, passed 3-2-1920; Ord. 3495, passed
4-24-1975)
§ 5.20.100 EMPLOYEES.

It is unlawful for the holder of a permit for a
massage parlor to employ, use or permit any person to
practice as a massage technician unless such massage
technician has first obtained a valid permit pursuant to this chapter.
(Ord. 763, passed 3-2-1920; Ord. 3495, passed
4-24-1975; Ord. MC-460, passed 5-13-1985)
§ 5.20.110 INSPECTION.

At least twice each year, an inspection of each
massage parlor may be made for the purpose of
determining that the provisions of this chapter are met. (Ord. 763, passed 3-2-1920; Ord. 3495, passed
4-24-1975)
§ 5.20.120 REVOCATION OF PERMIT.
(A) No permit shall be revoked until due notice
and a hearing shall have been held before the Mayor
and Common
City Council to determine just cause for
revocation. Notice of such hearing shall be given in
writing and served at least ten days prior to the date of the hearing thereon. The notice shall state the grounds of the complaint against the holder of such permit, and shall designate the time and place where such hearing
will be had.
(B) The notice shall be served upon the permit
holder by delivering the same personally or by leaving
such notice at the place of business or residence of the permit holder in the custody of a person over the age
of 18 years. In the event the permit holder cannot be
found, and the service of such notice cannot be
otherwise made in the manner herein provided, a copy
of such notice shall be mailed, certified postage fully prepaid, addressed to the permit holder at his or her
place of business or residence at least ten days prior to the date of such hearing.
(Ord. 763, passed 3-2-1920; Ord. 3495, passed

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Massage Parlors - Massagists 105
4-24-1975)
§ 5.20.130 GROUNDS FOR REVOCATION.

The permit of a massage technician may be
revoked upon one or more of the following grounds:
(A) That the holder is guilty of fraud or deceit in
his or her being licensed to the practice of massage;
(B) That the holder is practicing massage in a
manner intended to arouse, appeal to or gratify the lust or passions or sexual desires of another;
(C) That the holder has been convicted in a court
of competent jurisdiction of a felony or a crime of
moral turpitude; the conviction of a felony shall be the conviction of an offense which, if committed within
this state, would constitute a felony under the laws
thereof;
(D) That the holder is impersonating another
practitioner of a like or different name; and
(E) That the holder has employed, allowed or
permitted an unlicensed person to perform massage in
his or her massage parlor.
(Ord. 763, passed 3-2-1920; Ord. 3495, passed
4-24-1975)
§ 5.20.140 RECORDS OF TREATMENT.

Every person, association, firm or corporation
operating a massage parlor under a permit as provided
in this chapter shall keep a record of the date and hour of each treatment, the name and address of the patron
and the name of the technician administering such
treatment. Identical records shall be kept of treatments rendered off the business site, and, in addition, shall describe the address where the treatment was
rendered. The records shall be maintained for a period
of two years. The records shall be open to inspection
by officials charged with the enforcement of these
provisions for the purposes of law enforcement and for
other purposes related to this chapter.
(Ord. 763, passed 3-2-1920; Ord. 3495, passed
4-24-1975)
§ 5.20.150 THOSE PRACTICING BEFORE
CHAPTER BECOMES EFFECTIVE.

Any person who is actively engaged in the
practice of massage in the city on the effective date of this chapter and who has practiced such profession
continuously for three years or more, or has served as
an apprentice continuously for three years or more at
any place within the state, or has a diploma from a
recognized school of massage, as defined in
§ 5.20.010, on the effective date of this chapter, or
who is eligible for membership in the American
Massage and Therapy Association (also called
“A.M.T.A.”) based upon his or her experience and
qualifications shall be granted a permit as a massage
technician without first complying with other
requirements of this chapter, except for physical
conditions and adequacy of facilities, upon payment of
the prescribed fee. Such person shall have one year
from the effective date of this chapter to so qualify.
(Ord. 763, passed 3-2-1920; Ord. 3495, passed
4-24-1975)
§ 5.20.160 EXPIRATION AND RENEWAL OF
PERMIT.

All permits issued under the provisions hereof
shall expire on January 1, 1982, and thereafter, on
July 1 of each year commencing with 1983. For the
period from January 1, 1982 to June 30, 1983, a
renewal permit may be issued upon application to the
City Clerk and payment of a renewal fee of $15. Any
application for renewal must be made on or before
January 15, 1982. For any renewal permits sought
after June 30, 1983, a renewal permit may be issued
upon application to the City Clerk and the payment of
a renewal fee established by resolution of the Mayor
and Common
City Council. Any application for
renewal must be made on or before July 15 of each
year, commencing in 1983. In the event or failure to
so apply for the renewal on or before the date
specified, a person whose permit has expired shall be
deemed a new applicant and shall qualify by taking the
examination therefor.
(Ord. 763, passed 3-2-1920; Ord. 3495, passed
4-24-1975; Ord. MC-118, passed 11-16-1981; Ord.

MC-744, passed 10-8-1990)

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CHAPTER 5.22: OUTDOOR SALES AND DISPLAYS
Section

5.22.010 Permit required

5.22.020 Permit - fee

5.22.030 Permit - issuance

5.22.040 Limited outdoor displays
permitted

5.22.050 Exemptions
§ 5.22.010 PERMIT REQUIRED.

It is unlawful for any person, firm or corporation
to conduct outdoor sales or displays, except upon
issuance of a permit by the City Clerk.
(Ord. MC-535, passed 8-6-1986)
§ 5.22.020 PERMIT - FEE.

The permit fee shall be established by resolution
of the Mayor and Common
City Council.
(Ord. MC-535, passed 8-6-1986)
§ 5.22.030 PERMIT - ISSUANCE.
(A) Said permits shall be issued only to persons
holding an active business license at the time of the
application for such permit, and such permit shall be
kept on the premises while in force.
(B) A permit shall not be issued for the same
location more than four times in any calendar year and
not more than once within any 30-day period. The
permit shall be valid for nine calendar days, including holidays. The beginning and ending date of the sale
shall be stated in the permit.
(Ord. MC-535, passed 8-6-1986)
§ 5.22.040 LIMITED OUTDOOR DISPLAYS
PERMITTED.

Limited outdoor sales and displays of
merchandise may be permitted upon issuance of a
permit pursuant to § 5.22.010, as long as the following criteria are met.
(A) No merchandise shall be located in public
rights-of-way.
(B) Merchandise may be located in the parking
lot, utilizing not more than 10% of the available
parking spaces.
(C) No merchandise shall be located in areas
required to meet the landscaping standards set forth in Chapter 19.28 of the Development Code.
(D) No merchandise shall be located in such a
way that it creates a public safety hazard.
(E) The location of merchandise for sale or
display shall be restricted to those sides of the building where customer entrances are located.
(Ord. MC-535, passed 8-6-1986; Ord. MC-970,
passed 6-4-1996)
107

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San Bernardino - Business Registration and Regulations108 § 5.22.050 EXEMPTIONS.

The following uses are exempt from the
provisions of this chapter:
(A) Permanent outdoor sales and display areas,
for major tenants (15,000 square feet or greater),
pursuant to Chapter 19.06 of the Development Code;
(B) Limited outside uses, such as patio dining
areas and nursery sales, pursuant to Chapter 19.06 of
the Development Code;
(C) Display areas for the sale or rent of motor
vehicles, pursuant to Chapter 19.06 of the
Development Code;
(D) City-sponsored uses and activities, or
activities occurring on city owned property, occurring
at regular periodic intervals (weekly, monthly, yearly
and the like). Other city permits (building permits,
encroachment permits, tent permits and the like) may
be required; and
(E) Personal property sales, pursuant to Chapter

5.68. (Ord. MC-970, passed 6-4-1996)

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CHAPTER 5.24: TRANSPORTING PERSONS FOR HIRE
Section

5.24.010 Definitions

5.24.020 Tax-imposed

5.24.030 Reserved

5.24.040 Reserved

5.24.050 Reserved

5.24.060 Reserved

5.24.070 Reserved

5.24.080 Reserved

5.24.090 Reserved

5.24.100 Reserved

5.24.110 Reserved

5.24.120 Reserved

5.24.130 Reserved

5.24.140 Reserved

5.24.150 Exemption for vehicles operated
exclusively in interstate
commerce

5.24.160 Exemption for certain school
buses

5.24.170 Exemptions and exceptions
Statutory reference:

For provisions authorizing local authorities to
license and regulate vehicles for hire, see Cal.

Vehicle Code, §§ 16501, 21100 and 21112.

For provisions on the financial responsibility of
commercial passenger vehicles, see Cal. Vehicle
Code, §§ 16500 et seq.
§ 5.24.010 DEFINITIONS.

For the purpose of this chapter, the following
definitions shall apply unless the context clearly
indicates or requires a different meaning.

MOTOR VEHICLE. Used in this chapter as
defined in the Motor Vehicle Transportation License
Tax Act of California.

OPERATOR. Defined in the Motor Vehicle
Transportation License Tax Act of California, with
reference only, however, to persons engaging in the
transportation of persons for hire.

TRANSPORTATION FOR HIRE. Deemed to
include transportation for gain or profit, direct or
indirect.
(Ord. 763, passed 3-2-1920; Ord. 3627, passed
2-24-1977)
Statutory reference:

Motor Vehicle Transportation License Tax Act of
California, see Cal. Revenue and Taxation
Code, §§ 10701 through 11053
§ 5.24.020 TAX-IMPOSED.
(A) Every person whose business in whole or in
part is that of operator, as defined in § 5.24.010, of
any motor vehicle for the transportation of persons for hire and who, in the course of that business, uses the
public streets and highways of this city for the purpose of such business, shall pay a business tax established
by resolution of the Mayor and Common
City Council.
(B) The business taxed under the provisions of
this chapter shall be the transportation of persons by
an operator:
(1) Wholly within the city;
(2) From a place or places outside the city
to a place or places within the city;
(3) From a place or places within the city to
a place or places outside of the city; and
(4) From a place or places within the city to
a place or places also within the city even though such transportation involves going outside the city in the
109

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San Bernardino - Business Registration and Regulations110 course thereof.
(C) This chapter shall not apply to the business
of operating motor coaches or other motor vehicles
under the provisions of a franchise granted pursuant to provisions of the City Charter and Ord. 1666 (Chapter

5.60) or 1987 (Chapter 5.76); nor shall this section
apply to an operator who transports persons for hire
from a place or places outside the city to a place or
places within the city by taxicabs when said operator
does not also transport persons for hire from a place
within the city.
(Ord. 763, passed 3-2-1920; Ord. 3627, passed
2-24-1977; Ord. MC-743, passed 10-8-1990)
§ 5.24.030 RESERVED.
[Reserved]
(Repealed by Ord. MC-743, passed 10-8-1990)
§ 5.24.040 RESERVED.
[Reserved]
(Repealed by Ord. MC-743, passed 10-8-1990)
§ 5.24.050 RESERVED.
[Reserved]
(Repealed by Ord. MC-743, passed 10-8-1990)
§ 5.24.060 RESERVED.
[Reserved]
(Repealed by Ord. MC-743, passed 10-8-1990)
§ 5.24.070 RESERVED.
[Reserved]
(Repealed by Ord. MC-743, passed 10-8-1990)
§ 5.24.080 RESERVED.
[Reserved]
(Repealed by Ord. MC-743, passed 10-8-1990)
§ 5.24.090 RESERVED.
[Reserved]
(Repealed by Ord. MC-743, passed 10-8-1990)
§ 5.24.100 RESERVED.
[Reserved]
(Repealed by Ord. MC-743, passed 10-8-1990)
§ 5.24.110 RESERVED.
[Reserved]
(Repealed by Ord. MC-743, passed 10-8-1990)
§ 5.24.120 RESERVED.
[Reserved]
(Repealed by Ord. MC-743, passed 10-8-1990)
§ 5.24.130 RESERVED.
[Reserved]
(Repealed by Ord. MC-743, passed 10-8-1990)
§ 5.24.140 RESERVED.
[Reserved]
(Repealed by Ord. MC-743, passed 10-8-1990)
§ 5.24.150 EXEMPTION FOR VEHICLES

OPERATED EXCLUSIVELY IN INTERSTATE
COMMERCE.

No tax hereunder shall be required for the
operation of any motor vehicle for any day or fraction
thereof when such vehicle is operated exclusively
between points within this city and points without this state.
(Ord. 763, passed 3-2-1920; Ord. 3627, passed

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Transporting Persons for Hire 111
2-24-1977)
§ 5.24.160 EXEMPTION FOR CERTAIN
SCHOOL BUSES.

No tax hereunder shall be required for the
operation of any motor vehicle for any day or fraction
thereof when such vehicle is operated exclusively on
any day to transport students or members of bona fide
youth organizations and their supervising adults to and from public or private schools, school events or other
youth activities, without regard to the manner or
source of compensation to the operator.
(Ord. 763, passed 3-2-1920; Ord. 3627, passed
2-24-1977)
§ 5.24.170 EXEMPTIONS AND EXCEPTIONS.

No tax hereunder shall be required for the
operation of any motor vehicle for any day or fraction
thereof when such vehicle is operated exclusively
between fixed termini or over regular routes in
passenger stage operations under certificate issued by
the Public Utilities Commission pursuant to the Cal.

Public Utilities Code, Division 1, Part 1, Chapter 5,
Article 2 and for which operation a certificate of
public convenience and necessity has been issued by
the Interstate Commerce Commission.
(Ord. 763, passed 3-2-1920; Ord. 3627, passed
2-24-1977)

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CHAPTER 5.26: SHOPPING CARTS
Section

5.26.010 Purpose

5.26.020 Definitions

5.26.030 Removal of shopping carts from
public property

5.26.040 Disposal

5.26.050 Tag tampering prohibited

5.26.060 Unauthorized removal or
possession of shopping carts

5.26.070 Impound appeal
§ 5.26.010 PURPOSE.

Abandoned shopping carts located outside the
premises or parking areas of retail establishments and
on public or private properties and viewable from the
public rights-of-way are injurious to the public health, safety and welfare and constitute a public nuisance.

This nuisance is caused by persons unlawfully
removing shopping carts from the premises or parking
areas of retail establishments, by certain retail
establishments failing to maintain adequate supervision of their premises and parking areas and failing to
implement effective cart removal prevention programs
or cart retrieval programs. The purpose of this chapter is to establish reasonable regulations for the collection and impound of abandoned shopping carts and to
supplement provisions of state law regarding the
unauthorized removal of shopping carts from the
premises and parking areas of retail establishments.
§ 5.26.020 DEFINITIONS.

For the purpose of this chapter, the following
definitions shall apply unless the context clearly
indicates or requires a different meaning.

AUTHORIZED CONTRACTOR. A private
company providing shopping cart retrieval services, as
designated by the City Council.

CITY. The City of San Bernardino or its
designated representatives.

OWNER-IDENTIFIED SHOPPING CART. A
shopping cart that has a permanently affixed sign that
identifies, in accordance with the Cal. Business and
Professions Code, § 22435.1, the owner of the cart or
the retailer, or both; notifies the public of the
procedure to be utilized for authorized removal of the
cart from the owner’s premises; notifies the public that the unauthorized removal of the cart from the cart
owner’s premises or parking area or the unauthorized
possession of the cart is a violation of the state law; and lists a valid telephone number or address for
returning the cart to the owner or retailer.

PERSON. An individual or entity.

PUBLIC PROPERTY. All real property in the
city in which a public agency has a fee simple,
easement, lease-hold interest or any possessory
interest. This includes, but is not limited to, streets, sidewalks, parks and flood control facilities.

RETAIL ESTABLISHMENT. Any establishment
utilizing shopping carts outside of the establishment.

SHOPPING CART or CART. A basket that is
mounted on wheels or a similar device generally used
in retail establishment by a customer for the purpose
of transporting goods of any kind.

UNIDENTIFIED SHOPPING CART. A
shopping cart that is not an owner-identified shopping
cart.
§ 5.26.030 REMOVAL OF SHOPPING CARTS
113

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San Bernardino - Business Registration and Regulations114 FROM PUBLIC PROPERTY.
(A) Upon the discovery of an unidentified
shopping cart on public property, the city or its
authorized contractor may remove the cart. Such carts
shall be tagged with date and location and shall be
impounded for 30 calendar days at a location selected
by the city. A claim for a cart shall be presented to the City Administrator, or his or her duly authorized
representative, and shall be accompanied by proof of
ownership of the cart. A person demonstrating proof
of ownership of a cart stored by the city shall pay the city’s tagging and retrieval fee, as set by City Council resolution, prior to the cart being released.
(B) Upon the discovery of any owner-identified
shopping cart on public property, the city or its
authorized contractor may remove the cart and
promptly return it to the owner or premises identified
thereon, or impound the same for safekeeping and
provide actual notice within 24 hours following such
storage to the owner, or his or her agent, where it may be retrieved at no charge or cost if so retrieved within three business days following the date of actual notice as provided herein. Each such cart shall be tagged with the date and location of impoundment. Pursuant to
Cal. Business and Professions Code,
§ 22453.7(i)
22435.7(i), said actual notice given to the
owner of any owner-identified shopping cart which is
impounded pursuant to this section shall further
specify the date and time of such impoundment, the
cost of retrieval if not so retrieved within three
business days following date of actual notice and that
failure to retrieve such cart within 30 calendar days of receipt of such notice may result in the cart being
disposed of as permitted by law.
(C) This section shall not apply to a cart attended
by any person who can demonstrate, to the satisfaction
of the city or its authorized contractor, ownership of
the shopping cart, or written permission of the owner,
to have the cart in his or her possession.
§ 5.26.040 DISPOSAL.

After the expiration of the 30-day period specified
in § 5.26.030(A), the city, or its authorized contractor with the city’s approval, may sell an unclaimed
unidentified shopping cart at public auction or
otherwise dispose of the cart. After the expiration of
the 30-day period specified in § 5.26.030(B), the city
may sell or otherwise dispose of any unclaimed
owner-identified shopping cart as authorized by Cal.

Business and Professions Code, § 22435.7(g).
§ 5.26.050 TAG TAMPERING PROHIBITED.
(A) It shall be a misdemeanor for any person to
remove any tag affixed by the city, or its authorized
contractor, to any shopping cart with the intent of
interfering with the enforcement of this chapter or
evading any of its provisions.
(B) It shall be a misdemeanor for any person to
obstruct, impede or interfere with any representative
of the city, or its authorized contractor, who is
engaged in tagging, removing or transporting a
shopping cart in accordance with this chapter.
§ 5.26.060 UNAUTHORIZED REMOVAL OR
POSSESSION OF SHOPPING CARTS.
(A) It shall be a misdemeanor to do any of the
following acts with respect to an owner-identified
shopping cart:
(1) Remove a shopping cart from the
premises or parking area of a retail establishment with the intent to temporarily or permanently deprive the
owner or retailer of possession of the cart;
(2) Be in possession of any shopping cart
that has been removed from the premises or the
parking area of a retail establishment, with the intent to temporarily or permanently deprive the owner or
retailer of possession of the cart;
(3) Be in possession of any shopping cart
with serial numbers removed, obliterated or altered,
with the intent to temporarily or permanently deprive
the owner or retailer of possession of the cart;
(4) Leave or abandon a shopping cart at a
location other than the premises or parking area of the retail establishment with th e intent to temporarily or

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Shopping Carts 115
permanently deprive the owner or retailer of
possession of the cart;
(5) Alter, convert or tamper with a
shopping cart, or remove any part or portion thereof,
or to remove, obliterate or alter serial numbers on a
cart, with the intent to temporarily or permanently
deprive the owner or retailer of possession of the cart; and
(6) Be in possession of any shopping cart
while that cart is not located on the premises or
parking lot of a retail establishment, with the intent to temporarily or permanently deprive the owner or
retailer of possession of the cart.
(B) This section shall not apply to any person
who can satisfactorily demonstrate ownership of the
shopping cart, or to any person having written
permission of the owner to have the cart in his or her
possession.
(C) Any such shopping cart in the possession of
any person found to be in violation of Cal. Business
and Professions Code, § 22435.2 may be returned to
the owner or premises identified thereon by the city or its authorized contractor, or may be impounded for
safekeeping provided actual notice within 24 hours
following such storage is given to the owner, or his or her agent, where said cart may be retrieved at no
charge or cost if so retrieved within three business
days following the date of actual notice as provided
herein. Each such cart shall be tagged with the date
and location of impoundment. Pursuant to Cal.

Business and Professions Code, §
22453.7(i)
22435.7(i), said actual notice given to the
owner of any such shopping cart which is impounded
pursuant to this section shall further specify the date and time of such impoundment, the cost of retrieval if
not so retrieved within three business days following
date of actual notice and that failure to retrieve such cart within 30 calendar days of receipt of such notice
may result in the cart being disposed of as permitted
by law.
§ 5.26.070 IMPOUND APPEAL.
(A) Any person who can demonstrate that he or
she is a cart owner may appeal the imposition of a
tagging and retrieval fee by presenting evidence that
the cart removal and storage was not performed
substantially in accordance with the provisions of this chapter. Appeals shall be made in writing to the
Mayor, or the Mayor’s duly authorized representative,
within ten calendar days of notification of such
assessed fee. An office hearing will be held within 30
calendar days of the receipt of such appeal request.

The shopping cart owner or authorized representative
may appear and be heard on the matter. If the Mayor,
or the Mayor’s duly authorized representative,
determines that the shopping cart was not removed and
stored in substantial accordance with the provisions of this chapter, the tagging and retrieval fee shall be
waived and the shopping cart shall be returned.
(B) The Mayor, or the Mayor’s duly authorized
representative, shall, within ten working days after the conclusion of the hearing, give written notice of his or her decision to the party or parties who filed the
appeal. The notice shall contain the decision and the
reasons therefor. The decision of the Mayor, or the
Mayor’s duly authorized representative, shall be final
and conclusive and shall not be subject to any further
appeal. Pursuant to Cal. Code of Civil Procedure,
§ 1094.6, any action to review said decision shall be
commenced not later than the ninetieth day after the
date of the written notice of decision.
(Ord. MC-1038, passed 1-12-1999)

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ARTICLE II. SPECIFIC BUSINESSES
CHAPTER 5.28: AUTOMOBILE WRECKERS
Section

5.28.010 Copy of notification to Police
Department
§ 5.28.010 COPY OF NOTIFICATION TO
POLICE DEPARTMENT.

Any licensed automobile wrecker who, as a
transferee, obtains actual possession of a vehicle
subject to registration under Cal. Vehicle Code,
Division 5, Chapter 3 (commencing with § 11500) or
other law for the purpose of wrecking or dismantling
shall forward a copy of the notification required by
Cal. Vehicle Code, § 11520 to the City Police
Department.
(Ord. 821, passed 8-9-1921; Ord. 2455, passed
8-13-1962)
117

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CHAPTER 5.30: SIDEWALK VENDING
Section

5.30.010 Purpose and intent

5.30.020 Definitions

5.30.030 Permits required

5.30.040 Review of permit application;
decision

5.30.050 Renewal of sidewalk vending
permit

5.30.060 Stationary sidewalk vending
locations and standards

5.30.070 Sidewalk vending in parks,
certified farmers’ markets

5.30.080 Roaming sidewalk vending

5.30.090 Suspension; rescission

5.30.100 Appeals

5.30.110 Compliance with all applicable
state laws

5.30.120 Penalties
§ 5.30.010 PURPOSE AND INTENT.

The vending of prepared or pre-packaged foods,
goods and/or wares at semi-permanent locations on
public sidewalks and rights-of-way may pose unsafe
conditions and special dangers to the public health,
safety and welfare of residents and visitors. The
purpose of this chapter is to implement regulations on
both roaming and stationary sidewalk vending that
protect the public health, safety and welfare of the
community while complying with the requirements of
general state law, as amended from time to time, to
promote safe vending practices; prevent safety, traffic and health hazards; and preserve the public peace,
safety and welfare of the community.
(Ord. MC-1517, passed 6-19-2019)
§ 5.30.020 DEFINITIONS.

For the purpose of this chapter, the following
definitions shall apply unless the context clearly
indicates or requires a different meaning.

AGRICULTURAL PRODUCTS. Agricultural,
horticultural, viticultural and dairy products, livestock and the products thereof, the products of poultry and
bee raising, the edible products of forestry and any and all products raised or produced on farms and processed
or manufactured products thereof. AGRICULTURAL
PRODUCTS does not include cannabis or cannabis
products.

CERTIFIED FARMERS’ MARKET. A location
operated in accordance with the Cal. Food and
Agricultural Code, Division 17, Chapter 10.5
(commencing with § 47000) and any regulations
adopted pursuant to that chapter.

CITY. The City of San Bernardino.

COUNTY. The County of San Bernardino.

DIRECTOR OF FINANCE AND
MANAGEMENT SERVICES. The Director of
Finance and Management Services, or his or her
designee.

PARK. A public park owned by the city.

ROAMING SIDEWALK VENDOR or
VENDING. A sidewalk vendor who moves from place
to place and stops only to complete a transaction.

SIDEWALK VENDOR or VENDING. A person
who sells, offers to sell, operates, engages in or
carries on a food or merchandise vending business
from a pushcart, stand, display, pedal-driven cart,
wagon, showcase, rack or other non-motorized
conveyance, or from one’s person, upon a public
sidewalk, property or other pedestrian path.
119

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San Bernardino - Business Registration and Regulations120 STATIONARY SIDEWALK VENDOR. A person
who sells, offers to sell, operates, engages in or
carries on a food or merchandise vending business
from a fixed location without assistance from a
transport.

SWAP MEET. A location operated in accordance
with the Cal. Business and Professions Code, Division
8, Chapter 9, Article 6 (commencing with § 21660),
and any regulations adopted pursuant to that article.

TEMPORARY EVENT PERMIT. Any use as
permitted under Chapter 19.70.
(Ord. MC-1517, passed 6-19-2019; Ord. MC-1625,
passed 2-21-2024)
§ 5.30.030 PERMITS REQUIRED.
(A) (1) All sidewalk vendors shall obtain a
sidewalk vending permit from the City Business
Registration Division prior to engaging in any
sidewalk vending activities.
(2) The following information shall be
required:
(a) Name, current mailing address and
phone number of the vendor;
(b) If the vendor is an agent of an
individual, company, partnership or corporation, the
name and business address of the principal;
(c) A description of the merchandise/
goods to be offered for sale or exchange and the
days/hours of sales;
(d) A copy of the state seller’s permit
with the sales tax number issued by the State
Department of Tax and Fee Administration to the
vendor;
(e) The vendor must present a valid
identification, such as a state identification, Matricula Consular or any other government-issued identification
card;
(f) If preparing or selling food, a copy
of a current County Public Health Department permit
issued to the vendor;
(g) If vendor is selling food, a current
decal sticker posted on the food cart issued by the
County Public Health Department;
(h) If the vendor proposes to be a
sidewalk vendor, a description or site plan map of the
proposed location(s) where vending will take place,
showing that the sidewalk location maintains a
minimum of 36 inches of accessible route area, in
compliance with the Americans with Disabilities Act
of 1990, being 42 U.S.C. §§ 12101 et seq.;
(i) If the vendor proposes to be a
sidewalk vendor, an encroachment permit pursuant to
§ 12.03.060;
(j) A copy of general liability policy
naming the city as additional insured in the amount of
$1,000,000; and
(k) A certification by the vendor that,
to his or her knowledge and belief, the information
contained in the application is true.
(B) At the time the application or renewal
application is filed, the application shall pay the permit processing fee established by separate resolution of the City Council.
(Ord. MC-1517, passed 6-19-2019)
§ 5.30.040 REVIEW OF PERMIT
APPLICATION; DECISION.
(A) Denial of application. The Director of
Finance and Management Services may deny an
application for a permit if he or she makes any of the
following findings:
(1) The applicant has failed to pay the
application permit fee;
(2) The applicant has made one or more
material misstatements in the application for a permit; (3) The applicant’s vending operation, as

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Sidewalk Vending 121
described in the application, is inconsistent with the
standards, conditions and requirements of this chapter; or
(4) It is determined that the applicant does
not possess all federal, state and local permits and
licenses necessary to engage in the activity in which he or she seeks to engage.
(B) Notice of denial. If the application is denied,
the reasons for disapproval shall be noted on the
application, and the applicant shall be notified that his or her application is denied and that no permit will be issued. Notice shall be mailed to the applicant at the
address shown on the application form.
(C) Approval of permit. If the Director of
Finance and Management Services approves the
applicant’s permit, he or she shall endorse his or her
approval on the application and shall, upon payment of
the prescribed fee, deliver the permit to the applicant. (D) Exemptions. A sidewalk vending permit shall
not be required for the following activities:
(1) The sale of agriculture products on the
site where the product is grown. As defined in
§ 5.30.020, AGRICULTURE PRODUCTS does not
include cannabis. Sale of cannabis products must
adhere to regulations as stipulated in Chapter 5.10;
(2) Catering for private parties held
exclusively on private property and not open to the
general public; and
(3) Events permitted pursuant to a lawfully
issued temporary event permit, including, but not
limited to, a certified farmers’ market, swap meet,
street fairs, outdoor concerts, sport league opening day and business sidewalk sales.
(E) Term of permit. A sidewalk vending permit
issued pursuant to this chapter shall automatically
expire one year from the date issued, unless an earlier expiration date is noted on the permit.
(F) Transferability. A sidewalk vending permit
shall not be transferable to any other entity or person and is valid only as to the original applicant for the
term stated.
(Ord. MC-1517, passed 6-19-2019; Ord. MC-1625,
passed 2-21-2024)
§ 5.30.050 RENEWAL OF SIDEWALK
VENDING PERMIT.

All sidewalk vendors shall annually apply for
renewal of their sidewalk vending permit from the
City Director of Finance and Management Services
prior to continuing to engage in any sidewalk vending
activities. Any sidewalk vendor who currently
possesses a sidewalk vending permit allowing him, her
or it to operate a vending operation must, upon time of renewal of his, her or its license, apply for a sidewalk vending permit, supplying the information as required
in § 5.30.030.
(Ord. MC-1517, passed 6-19-2019; Ord. MC-1625,
passed 2-21-2024)
§ 5.30.060 STATIONARY SIDEWALK
VENDING LOCATIONS AND STANDARDS.
(A) Stationary sidewalk vendors shall be
prohibited from operating or establishing in any
residential zone of the city.
(B) Stationary sidewalk vendors may operate in
non-residential zones of the city, including mixed use
zones, provided they meet the following:
(1) The sidewalk vendor is duly licensed
and meets all requirements of § 5.30.030;
(2) The sidewalk vendor can set up his or
her vending operation while still leaving a minimum of
36 inches of accessible path of travel, without
obstruction, along the public sidewalk or public
pathway;
(3) If the sidewalk vendor is selling food,
the sidewalk vendor shall display a valid health permit issued by the county in a conspicuous location on the
food cart;
(4) If the sidewalk vendor is selling food,
all employees shall possess a current food handlers

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San Bernardino - Business Registration and Regulations122 card, issued by the county;
(5) Sidewalk vendor food cart shall possess
a current decal sticker posted on the food cart;
(6) Sidewalk vending hours shall be
conducted between the hours of 8:00 a.m. and 3:00
a.m. the following day;
(7) The sidewalk vendor maintains the
vending area in a clean, orderly and sanitary
condition;
(8) The sidewalk vendor location does not
block entrances to private buildings, private
driveways, parking spaces or building windows;
(9) No vending shall occur within ten feet
of a fire hydrant, fire escape, bus stop, loading zone, handicapped parking space or access ramp, fire station
driveway or police station driveway;
(10) No tables, chairs, fences, shade
structures, other site furniture or any freestanding
signs shall be permitted in conjunction with the
vendors vending activities;
(11) The vendor shall not attach or use any
water lines, electrical lines or gas lines during vending operations;
(12) Exterior storage or display of refuse,
equipment, materials, goods, wares or merchandise
associated with the vendor is prohibited;
(13) No vending shall occur within the
immediate vicinity of a certified farmers’ market, a
swap meet or an event held pursuant to a temporary
event permit; and
(14) The sidewalk vendor shall not discharge
any liquid (e.g., water, grease, oil and the like) onto or into the city streets, storm drains, catch basins or sewer facilities. All discharges shall be contained and properly disposed of by the vendor.
(Ord. MC-1517, passed 6-19-2019)
§ 5.30.070 SIDEWALK VENDING IN PARKS,
CERTIFIED FARMERS’ MARKETS.
(A) Sidewalk vending of food or merchandise by
roaming or stationary vendors shall be prohibited in
any city park with a concession stand operated by a
vendor under exclusive contract with the city selling
similar food or merchandise or in an area occupied by
a certified farmers’ market.
(B) Subject to division (A) above, sidewalk
vendors may operate in city parks; provided they meet
the following:
(1) The sidewalk vendor is duly licensed
and meets all requirements of § 5.30.030(A);
(2) For stationary sidewalk vending, the
sidewalk vendor can set up their vending operation
while still leaving a minimum of 36 inches of
accessible path of travel, without obstruction, along
the public sidewalk or public pathway;
(3) The sidewalk vendor shall cease
operations one hour prior to the close of the park;
(4) The sidewalk vendor maintains the
vending area in a clean, orderly and sanitary
condition;
(5) If the sidewalk vendor is selling food,
the sidewalk vendor shall display a valid health permit issued by the county in a conspicuous location on the
food cart;
(6) If the sidewalk vendor is selling food,
all employees shall possess a current food handlers
card, issued by the county;
(7) Sidewalk vendor food cart shall possess
a current decal sticker posted on the food cart;
(8) The sidewalk vendor location does not
block entrances to buildings, driveways, parking
spaces or building windows;
(9) No vending shall occur within the
immediate vicinity of an event held pursuant to a
temporary event permit;

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Sidewalk Vending 123
(10) In city parks that are located within a
residential zone, where stationary sidewalk vending is
prohibited, as described in division (A) above, only
roaming sidewalk vendors shall be allowed in such
parks; and
(11) The city can impose regulations to limit
the number of sidewalk vendors in city parks to limit
the undue concentration of commercial activity that
unreasonable interferes with the scenic and natural
character of the park or necessary to endure the
public’s use and enjoyment of the natural resources
and recreational opportunities of city parks.
(Ord. MC-1517, passed 6-19-2019)
§ 5.30.080 ROAMING SIDEWALK VENDING.

Roaming sidewalk vendors shall meet the
following:
(A) The sidewalk vendor is duly licensed and
meets all requirements of § 5.30.030(A);
(B) If the sidewalk vendor is selling food, the
sidewalk vendor shall display a valid health permit
issued by the county in a conspicuous location on the
food cart;
(C) If the sidewalk vendor is selling food, all
employees shall possess a current food handlers card,
issued by the county;
(D) Sidewalk vendor food cart shall possess a
current decal sticker posted on the food cart;
(E) Sidewalk vending hours for residential zones
shall be conducted between the hours of 8:00 a.m. and
8:00 p.m.;
(F) Sidewalk vending hours for non-residential
zones shall be conducted between the hours of 8:00
a.m. and 8:00 p.m. of every day;
(G) The sidewalk vendor maintains their
temporary vending area in a clean, orderly and
sanitary condition;
(H) The sidewalk vendor does not block
entrances to buildings, driveways, parking spaces or
building windows;
(I) The sidewalk vendor does not conduct sales
from a public street;
(J) No vending shall occur within the immediate
vicinity of a certified farmers’ market, a swap meet or an event held pursuant to a temporary event permit;
and
(K) The vendor shall not discharge any liquid
(e.g., water, grease, oil and the like) onto or into city streets, storm drains, catch basins or sewer facilities.

All discharges shall be contained and properly
disposed of by the vendor.
(Ord. MC-1517, passed 6-19-2019)
§ 5.30.090 SUSPENSION; RESCISSION.
(A) A sidewalk vendor permit issued under this
chapter may be suspended or rescinded by the Director
of Finance and Management Services after four or
more violations of this chapter, for any of the
following causes:
(1) Fraud or misrepresentation in the course
of vending;
(2) Fraud or misrepresentation in the
application for the permit; and/or
(3) Vending in a manner that creates a
public nuisance or constitutes a danger to the public.
(B) Notice of the suspension or rescission of a
sidewalk vendor permit issued under this chapter shall
be mailed, postage prepaid, to the holder of the
sidewalk vendor permit at his or her last known
address.
(C) No person whose street vending permit has
been revoked pursuant to this chapter shall be issued
a street vending permit for a period of two years from
the date revocation becomes final.
(Ord. MC-1517, passed 6-19-2019; Ord. MC-1625,
passed 2-21-2024)

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San Bernardino - Business Registration and Regulations124 § 5.30.100 APPEALS.

In the event that any applicant or permittee
desires to appeal from any order, rescission or other
ruling of the Director of Finance and Management
Services made under the provisions of this chapter,
such applicant or any other person aggrieved shall
have the right to appeal such action or decision in
accordance with § 8.30.030.
(Ord. MC-1517, passed 6-19-2019; Ord. MC-1625,
passed 2-21-2024)
§ 5.30.110 COMPLIANCE WITH ALL
APPLICABLE STATE LAWS.

It is the intent of this chapter to regulate sidewalk
street vendors in compliance with all provisions of the Safe Sidewalk Vending Act. It is also the intent of this provision for sidewalk vendors to comply with all
applicable state and local laws.
(Ord. MC-1517, passed 6-19-2019)
Statutory reference:

Safe Sidewalk Vending Act, see Cal. Gov’t Code,
§§ 51036 through 51039
§ 5.30.120 PENALTIES.
(A) (1) It is unlawful for any person to violate
any provision or fail to comply with any requirements
of this chapter.
(2) A violation of this chapter shall by
punished by:
(a) An administrative fine not
exceeding $100 for a first violation;
(b) An administrative fine not
exceeding $200 for a second violation within one year
of the first violation; and
(c) An administrative fine not
exceeding $500 for each additional violation within
one year of the first violation.
(B) A violation of vending without a sidewalk
vending permit may, in lieu of the penalties set forth
in division (A) set forth above, be punished by:
(1) An administrative fine not exceeding
$250 for a first violation;
(2) An administrative fine not exceeding
$500 for a second violation within one year of the first violation; and
(3) An administrative fine not exceeding
$1,000 for each additional violation within one year of the first violation.
(C) If an individual is subject to division (B)
above for vending without a sidewalk vending permit,
upon the individual providing proof of a valid permit
issued by the city, the administrative fines set forth in this chapter shall be reduced to the administrative fines set forth in division (A) above, respectively.
(D) The proceeds of any administrative fines
assessed pursuant to this chapter shall be deposited in the City Treasury.
(E) Failure to pay an administrative fine assessed
under this chapter shall not be punishable as an
infraction or misdemeanor. Additional fines, fees,
assessments or any other financial conditions beyond
those authorized in this chapter shall not be assessed. (F) Any violation of this chapter shall not be
punishable as an infraction or misdemeanor, and any
person alleged to have violated any provisions of this
chapter shall not be subject to arrest except when
otherwise permitted under law.
(G) When assessing an administrative fine
pursuant to this chapter, the adjudicator shall take into consideration the person’s ability to pay the fine. The city shall provide the person with notice of his or her right to request an ability-to-pay determination and

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Sidewalk Vending 125
shall make available instructions or other materials for requesting an ability-to-pay determination. The person
may request an ability-to-pay determination at
adjudication or while the judgment remains unpaid,
including when a case is delinquent or has been
referred to a comprehensive collection program.
(1) If the person meets the criteria described
in Cal. Gov’t Code, § 68632(a) or (b), the city shall
accept, in full satisfaction, 20% of the administrative fine imposed pursuant to this chapter.
(2) The city may allow the person to
complete community service in lieu of paying the total
administrative fine, may waive the administrative fine
or may offer an alternative disposition.
(H) A person who is currently serving, or who
completed, a sentence, or who is subject to a fine, for a conviction of a misdemeanor or infraction for
sidewalk vending, whether by trial or by open or
negotiated plea, who would not have been guilty of
that offense under SB 946 (being Cal. Gov’t Code,
§§ 51036 through 51039) had SB 946 been in effect at
the time of the offense, may petition for dismissal of
the sentence, fine or conviction before the trial court that entered the judgment of conviction in his or her
case.
(I) Nothing contained herein shall be construed
to impede the city’s or county’s ability to enforce
County Health Department codes, regulations and
ordinances.
(Ord. MC-1517, passed 6-19-2019; Ord. MC-1545,
passed 10-7-2020)

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San Bernardino - Business Registration and Regulations126

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CHAPTER 5.32: BILLIARD ROOMS AND POOLROOMS
Section

5.32.010 License and permit - required

5.32.020 Permit - application

5.32.030 Permit - condition and unlawful
acts

5.32.040 Violations of laws on lotteries,
gaming or gambling

5.32.050 Profanity

5.32.060 Responsibility of owner for
enforcement

5.32.070 Signs to be posted setting forth
rules and regulations

5.32.080 Games open to public view when

5.32.090 Imposition of condition upon
issuance of permit

5.32.100 Investigation fee

5.32.110 Suspension or revocation of
permit

5.32.120 Reserved
§ 5.32.010 LICENSE AND PERMIT -
REQUIRED.

It is unlawful for any person, whether as
principal, officer, clerk, agent or employee, either for himself or herself or for any other person, to engage
in, conduct, carry on or maintain the business, trade,
occupation or calling of conducting a billiard room or
poolroom in the city without first having procured
therefor a license from the City Clerk and a permit in
writing from the Common
City Council.
(Ord. 2589, passed 6-23-1964)
§ 5.32.020 PERMIT - APPLICATION.

Any person who desires to procure a permit for
conducting or maintaining in the city a billiard room
or poolroom shall make application therefor in writing
to the City Clerk. Such application shall be made on a
form prescribed by the City Clerk, and shall be
verified by one of the applicants. Such application
shall set forth the name of the applicant or applicants, the location of such proposed business and the number
of billiard or pool tables intended to be kept therein. (Ord. 2589, passed 6-23-1964)
§ 5.32.030 PERMIT - CONDITION AND
UNLAWFUL ACTS.
(A) Each permit shall be conditional upon, and
it is unlawful:
(1) For any person under the age of 18
years to enter and remain in any establishment where
any billiard or pool table is maintained for public use or hire unless accompanied by his or her parent or
guardian, or unless said parent or guardian has signed
in the presence of the owner thereof, an annual written consent and permission for attendance by such person
when he or she was of the age of 14 or more years;
(2) For the management of any
establishment where any billiard or pool table is
maintained for public use or hire to permit a person
under the age of 18 years to enter and remain in such
establishment unless accompanied by his or her parent
or guardian, or unless said parent or guardian has
signed in the presence of the owner thereof, an annual
written consent and permission for attendance by such
person when he or she was of the age of 14 or more
years;
(3) For any person under the age of 18
years to enter and remain in any establishment where
any billiard or pool table is maintained for public use or hire after the hour of 10:00 p.m.;
(4) For the management of any
127

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San Bernardino - Business Registration and Regulations128 establishment where any billiard or pool table is
maintained for public use or hire to permit a person
under the age of 18 years to enter and remain in such
an establishment after the hour of 10:00 p.m.;
(5) For any person under the age of 21
years to violate any law pertaining to alcoholic
beverages in any establishment where any billiard or
pool table is maintained for public use or hire;
(6) For the management of any
establishment where any billiard or pool table is
maintained for public use or hire to violate any law
pertaining to alcoholic beverages; and
(7) For the management of any
establishment where any billiard or pool table is
maintained for public use or hire to fail to have an
employee of the age of 21 years or older in attendance
at all times when the establishment is open to the
public.
(B) MANAGEMENT includes owner, lessee or
any agent, employee, representative or concessionaire
of such owner or lessee.
(C) For the purpose of preventing the violation
of any portion of this section, the management shall
refuse to permit any person to remain in any
establishment where any billiard or pool table is
maintained for public use or hire who is unable to
produce adequate written evidence of his or her age,
or in the event such person is under the age of 18
years, who is not accompanied by his or her parent or
guardian, or for whom there is not an annual written
consent and permission document on file with the
management.
(Ord. 2589, passed 6-23-1964; Ord. 2598, passed
7-25-1964)
§ 5.32.040 VIOLATIONS OF LAWS ON
LOTTERIES, GAMING OR GAMBLING.

It is unlawful for any person to violate any law
pertaining to lotteries, gaming or gambling on the
premises of the billiard room or poolroom.
(Ord. 2589, passed 6-23-1964)
§ 5.32.050 PROFANITY.

No profanity of any kind shall be used, suffered,
allowed or permitted on the premises of the billiard
room or poolroom.
(Ord. 2589, passed 6-23-1964)
§ 5.32.060 RESPONSIBILITY OF OWNER
FOR ENFORCEMENT.

The owners, managers and operators, and each of
them, of the billiard room or poolroom shall be strictly responsible for the enforcement of all required rules
and regulations, and shall not permit any person
violating any rule or regulation to remain in such
billiard room or poolroom, and shall not permit any
habitual violator to enter such billiard room or
poolroom.
(Ord. 2589, passed 6-23-1964)
§ 5.32.070 SIGNS TO BE POSTED SETTING
FORTH RULES AND REGULATIONS.

At least four signs shall be posted and maintained
at conspicuous places in and about the billiard room or poolroom, printed in bold one-inch high letters placed
on a contrasting background, and setting forth the
substance of the rules and regulations contained in this chapter.
(Ord. 2589, passed 6-23-1964)
§ 5.32.080 GAMES OPEN TO PUBLIC VIEW
WHEN.

When any room or place is maintained where
games of billiards, pool or bagatelle are conducted for profit, which room or place is a part or portion of a
business affording amusement or recreational games
for which a fee is charged, said games shall be, at all times, open to public view from the sidewalk or street
right-of-way adjoining the room or place; and any
partitions between the room or place and other game
areas shall be made of not less than 50% transparent
glass between a point three feet above the floor and a
point six feet above the floor.
(Ord. 2589, passed 6-23-1964)

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Billiard Rooms and Poolrooms 129
§ 5.32.090 IMPOSITION OF CONDITION
UPON ISSUANCE OF PERMIT.

The Common City Council may impose any
reasonable condition upon the issuance of the permit in addition to the conditions and regulations set forth in this chapter
(Ord. 2589, passed 6-23-1964)
§ 5.32.100 INVESTIGATION FEE.

At the time of filing each original application, the
applicant shall pay to the City Clerk an application
investigation fee of $25 for each location or address
where it is proposed to conduct a billiard room or
poolroom. If the application is denied, such fee shall
not be refunded.
(Ord. 2589, passed 6-23-1964)
§ 5.32.110 SUSPENSION OR REVOCATION
OF PERMIT.

Any permit issued for a billiard room or
poolroom may be revoked or suspended for a violation
of any of the conditions of the permit, or of the
provisions of this chapter or other provisions of law,
or for good cause, which shall include, but not be
limited to, a material misstatement in the application
for the permit, or conduct which does not comport
with the public welfare. No permit shall be revoked
for any cause or violation until a public hearing has
been held thereon by the Common
City Council, and
the permittee has been given five days’ notice in
writing of the time and place of such hearing either by United States mail, or by personal service, and a brief statement of specific charges; provided that any permit may be suspended by the Mayor, pending the holding
of a public hearing as provided above, by causing a
written notice of such temporary suspension to be
delivered to the permittee personally, or to his or her manager.
(Ord. 2589, passed 6-23-1964)
§ 5.32.120 RESERVED.
[Reserved]
(Repealed by Ord. MC-460, passed 5-15-1985)

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San Bernardino - Business Registration and Regulations130

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CHAPTER 5.36: BINGO GAMES
Section

5.36.010 Definitions

5.36.015 Remote caller bingo -
authorization

5.36.020 License - required

5.36.030 License - fee and investigation
fee

5.36.040 License - application

5.36.050 License - issuance

5.36.060 Operation of bingo game

5.36.065 Operation of remote caller bingo
games

5.36.070 Financial interest

5.36.080 Accounts for profits and proceeds

5.36.090 Participation limited to those
present

5.36.100 Bingo game open to public

5.36.110 Value of prizes

5.36.120 Minors prohibited from
participation

5.36.130 Display of license

5.36.140 License not transferable

5.36.150 Suspension or revocation of
license

5.36.160 Disciplinary action - grounds

5.36.170 Procedure

5.36.180 Pending revocation or suspension
- proceedings effect on license

5.36.190 License renewal - effect of
pendency of proceeding to
suspend or revoke license

5.36.200 Fictitious name
Statutory reference:

For provisions authorizing bingo games for
charity, see Cal. Penal Code § 326.5.
§ 5.36.010 DEFINITIONS.

For the purpose of this chapter, the following
definitions shall apply unless the context clearly
indicates or requires a different meaning.

BINGO. A game of chance in which prizes are
awarded on the basis of designated numbers or
symbols on a card which conform to numbers or
symbols selected at random. BINGO shall be
conducted in accordance with the applicable statutes of the State of California.

MINORS. All persons defined as minors under
Cal. Civil Code, § 25.1.

Family Code, § 6500.

NON-PROFIT ORGANIZATION. An
organization exempted by the bank and corporation tax
by Cal. Revenue and Taxation Code, §§ 23701(a),
23701(b), 23701(d), 23701(e), 23701(f), 23701(g) or
23701(l).§§ 23701a, 23701b, 23701d, 23701e, 23701f,
23701g and 23701.

PRIZES. Cash, kind or both for each separate
game which is held.

REMOTE CALLER BINGO. A game of bingo,
as defined in Cal. Penal Code, § 326.3(u)(1).
(Ord. 3606, passed 10-26-1976; Ord. 3684, passed
11-9-1977; Ord. 3976, passed 10-8-1980; Ord.

MC-146, passed 3-16-1982; Ord. MC-486, passed
12-4-1985; Ord. MC-1401, passed 6-2-2014)
§ 5.36.015 REMOTE CALLER BINGO -
AUTHORIZATION.

Remote caller bingo is added to this chapter
pursuant to § 19 of Article IV of the California
Constitution, as implemented by Cal. Penal Code,
§§ 326.3 and 326.4.
(Ord. MC-1401, passed 6-2-2014)
131

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San Bernardino - Business Registration and Regulations132 § 5.36.020 LICENSE - REQUIRED.

It is unlawful for any person, firm, corporation,
association, partnership or organization other than a
non-profit organization, mobile home park association
or senior citizen organization to conduct bingo games.

Such organizations or associations shall not conduct
bingo games without first securing a license to conduct such games from the City Clerk as hereinafter
provided, and the receipts of such games shall be used
only for charitable purposes.
(Ord. 3606, passed 10-26-1976; Ord. 3684, passed
11-9-977; Ord. MC-146, passed 3-16-1982; Ord.

MC-460, passed 5-15-1985)
§ 5.36.030 LICENSE - FEE AND
INVESTIGATION FEE.
(A) An annual license fee, in the amount to be
set by resolution, shall be paid upon the approval of
each application for license for the purpose of
defraying the expense incidental to the processing of
such application.
(B) At the time of filing of the application for a
license, the applicant shall also pay to the City Clerk an investigation fee in an amount to be determined by
resolution. This fee is for the purpose of defraying the costs of the inspection of the premises upon which the
bingo games are to be conducted and of investigating
the qualifications of the applicant.
(Ord. 3606, passed 10-26-1976; Ord. MC-1401,
passed 6-2-2014)
§ 5.36.040 LICENSE - APPLICATION.
(A) Applicants for bingo licenses shall file a
written, signed and acknowledged application with the
City Clerk, showing:
(1) The name and address of applicant;
(2) The day, dates, hours and locations
where the bingo games will be operated;
(3) The name or names of the person or
persons having the management or supervision of the
games;
(4) The maximum number of participants
expected on the premises;
(5) Whether food and beverages will be
available; and
(6) Such other reasonable information as
may be required as to the identity or character of the
applicant, manager or members of applicant operating
the games.
(B) If the applicant is a non-profit organization,
the application shall be accompanied by a copy of the
tax exempt status determination issued by the State
Franchise Tax Board to the applicant organization.
(C) If the applicant does not own the premises
for which the license is sought, the applicant shall
submit with the application a copy of the lease under
which the applicant has the right to use such premises.

If the use of the premises is donated, a copy of the
agreement under which the applicant has the right to
use the premises shall be submitted.
(D) For remote caller bingo, applicants must also
submit a copy of the executed agreement between the
applicant and the provider of the equipment to be used. (Ord. 3606, passed 10-26-1976; Ord. 3684, passed
11-9-1977; Ord. MC-146, passed 3-16-1982; Ord.

MC-1401, passed 6-2-2014)
§ 5.36.050 LICENSE - ISSUANCE.
(A) (1) When an application is filed, the City
Clerk shall refer the application to the Department of
Community Development and Housing, the Fire
Department, the Police Department and to all other
interested departments of the city for investigation.

The Department of Community Development and
Housing, Fire Department and the Police Department
shall make reports of their findings, together with
recommendations as to whether or not the applicant
should be granted a license, to the City Clerk within
20 working days after the application was referred to
them. The license shall be issued for a specified
location and shall specify the maximum number of

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Bingo Games 133
participants permitted on the premises. The license
shall be valid for the remainder of the calendar year
from the date of issuance.
(2) Upon receipt of the application, or
whenever there is a change of officers of the
organization or in the position of game manager, the
Chief of Police, or his or her designee, shall make an
investigation regarding the character and moral fitness of applicants, the cost of which investigation shall be borne by the applicants, pursuant to Cal. Penal Code,
§ 326.5(1)(2)
326.5(l)(1) and (l)(2), in an amount set
by resolution. This investigation shall include the
obtaining of criminal history statements, through
fingerprints, for all officers/board members and game
manager(s) associated with the day-to-day operation of
the game. The purpose of this investigation is to
determine those persons who have been convicted of
crimes involving lotteries, gambling, larceny, perjury, bribery, extortion, fraud or similar crimes involving
moral turpitude. If any person investigated does in fact have a criminal record, or presents any cause for
concern related to the community’s public health,
peace, safety or welfare, such person shall be notified in writing and the license suspended until such person
is removed from the application or does not participate in bingo operations. Such person shall not, at any time in the future, be permitted to participate in any way in any bingo operation licensed under this chapter. Any
person objecting to the Chief of Police’s
determination, pursuant to this division (A), may
appeal to the City Manager, or designee, provided he
or she files a notice of appeal with the City Clerk
within ten days of the Chief of Police’s determination. (B) An applicant shall not be entitled to more
than one license in the city; provided, however, that a church or non-profit organization, which is subsidiary
to or affiliated with an organization operating
throughout the state or nation, and which is separately and independently operated and staffed locally, shall
be considered as an individual applicant for purposes
of this chapter.
(C) Licenses are not transferable and there are no
rebates if the bingo operation licensed under this
chapter is discontinued during the period for which the license was issued.
(Ord. 3606, passed 10-26-1976; Ord. 3724, passed
5-4-1978; Ord. MC-1027, passed 9-9-1998; Ord.

MC-1401, passed 6-2-2014; Ord. MC-1625, passed
2-21-2024)
§ 5.36.060 OPERATION OF BINGO GAME.
(A) A bingo game shall be conducted only on
property owned or leased by, or donated to, the
licensed organization or association and used by it for an office or for performance of the purposes for which
the organization or association is organized. Use solely for the purposes of conducting bingo games is not an
acceptable use. The bingo game shall be operated and
staffed only by members of the licensed organization
or association which organized the game, except that
security personnel may be employed. No person may
receive or pay a profit, wage or salary from the
receipts of any bingo game, except that security
personnel employed by the organization conducting the
bingo game may be paid from the revenues of bingo
games. Only the organization or association licensed
to conduct a bingo game shall operate such game or
participate in the promotion, supervision or any other
phase of such game.
(B) Bingo games shall not be held:
(1) For more than two sessions in any one
week;
(2) For more than five hours in any 24-hour
period; or
(3) Between the hours of 2:00 a.m. and
6:00 a.m. of any one day.
(Ord. 3606, passed 10-26-1976; Ord. 3684, passed
11-9-1977; Ord. MC-146, passed 3-16-1982; Ord.

MC-314, passed 11-7-1983; Ord. MC-486, passed
12-4-1985; Ord. MC-1401, passed 6-2-2014; Ord.

MC-1520, passed 6-19-2019)
§ 5.36.065 OPERATION OF REMOTE
CALLER BINGO GAMES.

Remote caller bingo games may be conducted in
the city subject and pursuant to the following
provisions.

Packet Page. 596

San Bernardino - Business Registration and Regulations134 (A) Remote caller bingo games may be
conducted by any organization eligible to receive a
valid traditional bingo license issued pursuant to
§ 5.36.020 if:
(1) The organization has been incorporated
or in existence for three years or more; and
(2) The organization obtains approval from
the Chief of Police as provided in § 5.36.050
(B) Remote caller bingo games shall be
conducted in compliance with Cal. Penal Code,
§§ 326.3 and 326.4 and all other applicable local and
state laws and regulations.
(C) Remote caller bingo games shall not be
conducted by any licensee more than two days during
any week, except that a licensee may hold one
additional game, at its election, in each calendar
quarter.
(D) The licensee shall keep full and accurate
records of the income and expenses received and
distributed in connection with its operation, conduct,
promotion, supervision and any other phase of remote
caller bingo games which are authorized by this
chapter. The city shall have the right to examine and
audit such records at any reasonable time, and the
licensee shall fully cooperate with the city by making
such records available.
(E) In addition to the requirements of division
(D) above, the licensee shall submit copies of any state mandated audits, including, but not limited to, those
required pursuant to Cal. Penal Code, § 326.3(w)(2),
to the Chief of Police within five days of his or her
submission to the applicable state agency.
(F) Except as authorized by Cal. Penal Code,
§ 326.3, it is a misdemeanor for any person to receive
profit, wage or salary from any remote caller bingo
game authorized as provided in Article IV, § 19 of the
California Constitution.
(G) Violations of division (F) above shall be
punishable by an administrative fine not to exceed
$10,000, which fine shall be deposited in the General
Fund of the city.
(H) The licensed organization is responsible for
ensuring that the conditions of this chapter and Cal.

Penal Code, §§ 326.3 and 326.4 are complied with by
the organization and its officers and members. A
violation of any one or more of these conditions shall
constitute cause for the revocation of the
organization’s license. At the request of the
organization, the city shall hold a public hearing
before revoking any license issued pursuant to this
chapter.
(Ord. MC-1401, passed 6-2-2014)
§ 5.36.070 FINANCIAL INTEREST.

It is unlawful for any individual, corporation,
partnership or other legal entity except the
organization authorized to conduct a bingo game to
hold a financial interest in the conduct of such bingo
game.
(Ord. 3606, passed 10-26-1976; Ord. MC-460, passed
5-15-1985; Ord. MC-1401, passed 6-2-2014)
§ 5.36.080 ACCOUNTS FOR PROFITS AND
PROCEEDS.
(A) All profits derived from a bingo game by
organizations exempt from payment of the bank and
corporation tax by the Cal. Revenue and Taxation
Code, § 23701(d)
23701d shall be kept in a special
fund or account and shall not be commingled with any
other fund or account. Such profits shall be used only
for charitable purposes.
(B) (1) With respect to all other licensees, all
receipts derived from a bingo game shall be kept in a
special fund or account and shall not be commingled
with any other fund or account.
(2) Such proceeds shall be used for
charitable purposes, except as follows:

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Bingo Games 135
(a) Such proceeds may be used for
prizes;
(b) A portion of such proceeds not to
exceed 20% of the proceeds before the deduction for
prizes, or $1,000 per month, whichever is less, may
be used for rental of property, overhead, the purchase
of bingo or security equipment, administrative
expenses and security personnel; and
(c) Such proceeds may be used to pay
license fees.
(C) Records required by this section shall be
retained for a period of three years. The licensee’s
books and records shall be available for inspection by
the Chief of Police or the City Clerk, or their
designated representative, upon reasonable notice.
(Ord. 3606, passed 10-26-1976; Ord. 3684, passed
11-9-1977; Ord. 3976, passed 10-8-1980; Ord.

MC-146, passed 3-16-1982; Ord. MC-1401, passed
6-2-2014)
§ 5.36.090 PARTICIPATION LIMITED TO
THOSE PRESENT.

It is unlawful for any person to allow a person not
physically present at the time and place in which the
bingo game is being conducted to participate.
(Ord. 3606, passed 10-26-1976; Ord. MC-460, passed
5-15-1985; Ord. MC-1401, passed 6-2-2014)
§ 5.36.100 BINGO GAME OPEN TO PUBLIC.

All bingo games shall be open to the public, not
just the members of the licensed organization or
association.
(Ord. 3606, passed 10-26-1976; Ord. 3684, passed
11-9-1977; Ord. MC-1401, passed 6-2-2014)
§ 5.36.110 VALUE OF PRIZES.

The total value of prizes awarded during the
conduct of any bingo game shall not exceed $500 for
each separate game which is held.
(Ord. 3606, passed 10-26-1976; Ord. MC-1401,
passed 6-2-2014; Ord. MC-1520, passed 6-19-2019)
§ 5.36.120 MINORS PROHIBITED FROM
PARTICIPATION.

It is unlawful for any person to allow a minor to
participate in any bingo game.
(Ord. 3606, passed 10-26-1976; Ord. MC-460, passed
5-15-1985; Ord. MC-1401, passed 6-2-2014)
§ 5.36.130 DISPLAY OF LICENSE.

Every licensee shall display the license issued by
the city in a conspicuous place in the premises where
the bingo games are conducted.
(Ord. 3606, passed 10-26-1976; MC-1401, passed
6-2-2014)
§ 5.36.140 LICENSE NOT TRANSFERABLE.

Each license issued under this chapter shall be
issued to a specific organization or association for a
specific location and shall in no event be transferable from one organization or location to another.
(Ord. 3606, passed 10-26-1976; Ord. 3684, passed
11-9-1977; Ord. MC-1401, passed 6-2-2014)
§ 5.36.150 SUSPENSION OR REVOCATION
OF LICENSE.

The Common
City Council may, upon its own
motion or upon the verified complaint in writing of
any person, investigate the actions of any licensee and may temporarily suspend, for a period not exceeding

Packet Page. 598

San Bernardino - Business Registration and Regulations136 one year, or revoke the permit of any licensee which
commits any one or more of the acts or omissions
constituting grounds for disciplinary action under this chapter.
(Ord. 3606, passed 10-26-1976; Ord. MC-1401,
passed 6-2-2014)
§ 5.36.160 DISCIPLINARY ACTION -
GROUNDS.

It shall be a ground for denial, revocation or other
disciplinary action of any applicant, licensee, the agent or employee or any person connected or associated
with the applicant or licensee as partner, director,
officer, stockholder, general manager or person
exercising managerial authority of or on behalf of the
licensee if such organization or person has:
(A) Knowingly made any false, misleading or
fraudulent statement of a material fact in an application for a license, or in any report or record required to be filed with the City Clerk;
(B) Violated any provision of this chapter or of
any statute relating to the permitted activity;
(C) Been convicted of a felony or any crime
involving moral turpitude;
(D) A bad moral character, intemperate habits or
a bad reputation for truth, honesty or integrity;
(E) Committed any unlawful, false, fraudulent,
deceptive or dangerous act while conducting permitted
bingo games;
(F) Violated any rule or regulation adopted by
the Common
City Council relating to the licensed bingo
games;
(G) Conducted the permitted bingo game in a
manner contrary to the peace, health, safety and
general welfare of the public; or
(H) Failed to comply w ith zoning, building and
safety; health regulations; all applicable local and state fire regulations; and all laws of the city.
(Ord. 3606, passed 10-26-1976; Ord. MC-1401,
passed 6-2-2014)
§ 5.36.170 PROCEDURE.

An applicant or licensee may, within ten days
after service of a written notice of denial of a license or suspension or revocation of his or her license, file a request for a hearing with the Common
City Council.

Mayor and City CouncilSeptember 3, 2025

Mayor and City Council
September 3, 2025