[Ord. #644, § 2.1; 1958 Code § 17.29]
There is hereby imposed upon every business in the City, a license tax in the amount prescribed in this section.
[Ord. #644, §§ 5.3, 6.3; Ord. #717; Ord. #57-07, § 2; Ord. #57-041, § 2; Ord. #67-014, § 1; Ord. #62-01, § 2; Ord. #64-013, § 1; Ord. #67-07, § 2; Ord. #68-02, § 1; Ord. #73-05, § 2; Ord. #74-010, § 1; Ord. #75-02, § 1; Ord. #76-013, § 7; Ord. #10-27-80; Ord.#85-01; Ord. #85-02; 1958 Code § 17.30; Ord. #87-022, § 8; Ord. #93-08, §§ 2, 3; Ord. #93-09, § 1; Ord. #97-05; Ord. #2010-08, § 1]
Every person commencing, transacting and carrying on any business herein enumerated shall pay a license tax as is set forth in a resolution duly adopted by the City Council, or as set forth by ordinance.
The provisions of this subsection shall not apply to persons employed as solicitors or peddlers by any person who has a fixed place of business in the City and who holds a valid unexpired license for such business in the City. The employer shall make application to the City Treasurer and shall furnish such information and make such affidavits as may be required. Upon the determination being made that such solicitor or peddler is entitled to exemption under the provisions of this subsection and upon his complying with the provisions of all other ordinances relating to peddling or soliciting, the City Treasurer shall issue a free license to such person, which shall show upon its face that the license is exempt.
The license amounts established by this subsection shall be adjusted each August for the next calendar year in the following manner: Each of the license amounts as set forth by the City Council by separate resolution or ordinance shall be multiplied by the percent change in the June Consumer Price Index (CPIW), established by the U.S. Bureau of Labor Statistics, All Urban Wage Earners and Clerical Workers San Francisco Bay Area Index from the previous year to the current. The amount of the product shall be rounded down or up to the nearest whole dollar. The product thus produced shall automatically be deemed to be the base amount of any increase to the license amount to be collected during the subsequent year, in addition to any other modifications set by the City Council. Any prorations shall be rounded out (up or down) to the nearest dollar.
A company, person or utility, not otherwise covered by this chapter, providing a service similar to those services performed by a franchisee, contractor, or utility shall pay as a license tax at least the same fees as the utility, franchisee, or contractor is paying under any already existing agreement with the City.
[Ord. #644, §§ 5.1, 5.2; Ord. #57-07, § 2; Ord. #61-014, § 1; Ord. #68-02, § 1; Ord. #74-010, § 2; Ord. #76-013, § 8; 1958 Code § 17.31; Ord. #87-022, § 9; Ord. #97-05; Res. #2010-24, approved as Measure Q at the election of November 2, 2010]
a.
Except as otherwise provided in this Chapter 5 of the Albany Municipal Code and subsection, every person commencing, transacting and carrying on in a fixed place of business in the City any business other than those enumerated in subsections 5-2.2 and 5-2.4 shall pay an annual license tax based upon the average number of employees employed in such business as set forth in the resolution duly adopted by the City Council, or as set forth by ordinance. Persons taking out business license for less than one (1) full year shall pay, in addition to the pro rata share of the above license tax, an administrative charge as set forth in the Master Fee Schedule for each license period in excess of one (1) in any calendar year. A business located within Albany may not take out more than two (2) licenses each year.
b.
Every person commencing, transacting and carrying on at other than a fixed place of business in the City any business other than those enumerated in subsection 5-2.2 shall pay an annual license tax based upon the average number of employees and upon the annual rates provided for in the preceding paragraphs.
[Ord. #644, § 5; Ord. #61-014, § 1; 1958 Code § 17.32; Ord. #97-05]
Every person commencing, transacting or carrying on any business in his home in a residential zone, not as a nonconforming use, shall pay an annual license tax as required by subsection 5-2.3.
[Ord. #644, § 2.7; 1958 Code § 17.33; Ord. #87-022, § 10; Ord. #97-05]
The license tax to be paid in case of a license issued under subsection 5-1.1 of this chapter for two (2) or more businesses at the same location shall be computed as if one (1) business were being conducted at such location, and where one (1) or more of such businesses is designated under subsection 5-2.2 of this chapter, then the tax shall be the highest applicable under such subsection, inclusive of the total number of employees for the combined businesses.
[Ord. #644, § 3.8; 1958 Code § 17.34; Ord. #97-05]
If any person fails to file any statement required by this chapter within the time prescribed; or, if after demand therefor has been made by the City Treasurer, he or she fails to file a corrected statement within fifteen (15) days after notification so to do, or it appears to the satisfaction of the City Treasurer that a statement filed does not set forth the true facts of the business for which a license is required, the City Treasurer shall determine the amount of license tax due from such person by means of such information as he or she may be able to obtain.
In case such determination is made, the City Treasurer shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States Post Office at Albany, postage prepaid, addressed to the person so assessed at the address appearing on his or her last license or application. Such person may, within ten (10) days after the serving or mailing of such notice, make application in writing to the City Treasurer for a hearing on the amount of the license tax. If such application is made, the City Treasurer shall give not less than five (5) days' written notice, in the manner prescribed herein, to the licensee to show cause at a time and place fixed for such license. At such hearing the licensee may appear and offer evidence why such specified tax should not be fixed as the license tax. After such hearing the City Treasurer shall determine the proper tax to be charged and shall forthwith give written notice to the licensee in the manner prescribed herein of such determination and the amount of such tax.
If application by the licensee for a hearing is not made within the time prescribed, the license tax determined by the City Treasurer shall become final and conclusive.
[Ord. #644, §§ 2.4, 3.9; 1958 Code § 17.35; Ord. #97-05]
All license taxes shall be paid in advance, on or before the first day of the term for which the license is required, in lawful money of the United States at the office of the City Treasurer. The tax for daily licenses shall be payable each day in advance.
The amount of any license tax finally determined as provided in subsection 5-1.25 or 5-2.6 of this chapter shall be due and payable as of the date the original license fee was due and payable, together with any penalties that may be due thereon; provided, however, if the amount of such license tax is fixed in accordance with the original statement of the applicant, then no penalty shall attach by reason of the delinquency.
[Ord. #644, § 2.4; 1958 Code § 17.37]
License taxes for new operations commenced after the beginning of the license period may be prorated on an even monthly basis for the balance of the license period.
[Ord. #644, § 2.5; Ord. #57-07, § 3; Ord. #74-010, § 3; Ord. #76-013, § 9; 1958 Code § 17.38; Ord. #87-022, § 11; Ord. #97-05]
a.
Every annual business tax or registration fee renewal which is not paid on or before January 31 of each year is hereby declared delinquent, and the City Treasurer shall thereupon add to the business tax or registration fee and collect a penalty of ten (10%) percent or five ($5.00) dollars, whichever is greater, of the tax so delinquent; an additional penalty of fifteen (15%) percent of the tax so delinquent shall accrue if the tax remains unpaid on March 1 of the current tax year; if the tax amount still remains unpaid on April 1 of the current tax year, a further penalty of twenty-five (25%) percent of the tax so delinquent will accrue. The aggregate total of all penalties shall be:
February 1 - February 28/29: 10%
March 1 - March 31: 25%
April 1 and thereafter: 50%
Plus interest at the rate of one and one-half (1-1/2%) percent per month, interest compounded monthly.
For newly established businesses, taxes and fees are delinquent if not paid within fifteen (15) days of commencement of business, and the aggregate total of all penalties shall be:
16 - 45 days delinquent; 20%
46 - 75 days delinquent: 50%
76 days delinquent and thereafter: 75%
b.
Prior Year Registration Assessments. If any person has failed to apply for and secure a valid Business Tax Certificate, the business tax due shall be that amount due and payable from the first date on which the person was engaged in business in the City, together with applicable penalties and interest.
c.
Notice Not Required. The City Treasurer is not required to send a renewal, delinquency or other notice or bill to any person subject to the provisions of this section and failure to send such notice or bill shall not affect the validity of any tax or penalty due under the provisions of this section.
d.
Interest. In addition to the penalties imposed, any person who fails to remit any business tax imposed by the business tax provisions of this chapter shall pay interest at the rate of one and one-half (1-1/2%) percent per month or fraction thereof, compounded monthly, on the amount of the tax and penalties from the date on which the business tax first became delinquent until paid.
e.
Business Tax a Debt. The amount of any business tax and penalty imposed by this section shall be deemed a debt to the City, and any person carrying on any business without first having procured a Business Tax 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 tax and penalties imposed on such business.
The amount of tax, penalty and interest imposed under the provisions of this chapter is hereby assessed against the business property on which the tax is imposed in those instances where the owner of the business and the business property are one and the same. If the taxes are not paid when due, such tax shall constitute an assessment against such business property and shall be a lien on the property for the amount thereof, which lien shall continue until the amount thereof including all penalties and interest are paid, or until it is discharged of record.
f.
Notice of Hearing on Lien. The City Treasurer shall file with the City Clerk a written notice of those persons on whom the City will file liens. Upon receipt of such notice the City Clerk shall present same to the City Council, and the City Council shall forthwith, by resolution, fix a time and place for a public hearing on such notice.
The City Treasurer shall cause a copy of such resolution and notice to be served upon the owner of the business/business property not less than five (5) days prior to the time fixed for such hearing. Such service shall be by mailing a copy of such resolution and notice to the owner of the business/business property at his/her last known address. Service shall be deemed complete at the time of deposit in the United States mail.
g.
Collection of Delinquent Taxes by Special Tax Roll. With the confirmation of the report by the City Council, the delinquent tax charges contained therein which remain unpaid by the owner of the business/business property shall constitute a special assessment against the business property and shall be collected at such time as is established by the County Assessor for inclusion in the next property tax assessment.
h.
The City Treasurer shall turn over to the County Assessor for inclusion in the next property tax assessment the total sum of unpaid delinquent charges consisting of the delinquent business taxes, with penalties and interest (Section 5-2.10a) and interest at the legal rate from the date of recordation to the date of lien, administrative charges as set forth in the Master Fee Schedule for staff time and a release of lien fee as set forth in the Master Fee Schedule. Thereafter, the assessment may be collected at the same time and in the same manner as ordinary municipal taxes are collected.
[Ord. #644, §§ 7.4, 7.5; 1958 Code § 17.39]
The amount of any license tax and penalty imposed by the provisions of this chapter shall be deemed a debt to the City and any person carrying on any business without first having procured a license from the City so to do shall be liable to an action in the name of the City in any court of competent jurisdiction for the amount of the license tax and penalties imposed on such business.
In any action brought under or arising out of any of the provisions of this chapter, the fact that a party thereto represented himself as engaged in any business or calling for the transaction of which a license is required; or that such party exhibited a sign indicating such business or calling, shall be conclusive evidence of the liability of such party to pay for a license for such business.
[Ord. #644, § 2.11; 1958 Code § 17.40; New; Ord. #97-05]
No refunds will be made on any amount paid as a license tax except in the case of error on the part of the City in the determination of the amount of tax or in the event of double payment for a license.
Any refund as herein provided will be made only upon authorization of the City Treasurer.
[Ord. #644, §§ 6.1 to 6.1-9; Ord. #734, § 1; Ord. #57-010, §§ 1, 2; Ord. #61-014, § 2; Ord. #74-010, §§ 4, 5; 1958 Code § 17.41; Ord. #97-05; Res. #2010-24, approved as Measure Q at the election of November 2, 2010]
Unless otherwise provided in this Chapter 5 of the Albany Municipal Code, persons in the following categories shall be exempt from the payment of a license tax:
a.
Charitable Organizations. Any charitable institution, organization or association organized for charitable purposes and conducted for charitable purposes only.
b.
Charitable Entertainments. Any person conducting or staging any concert, exhibition, lecture, dance, amusement or entertainment where the receipts, if any, derived therefrom are to be used solely for charitable or benevolent purposes and not for private gain.
c.
Religious, Educational, Etc., Organizations.
1.
Any religious, fraternal, educational, military, State, County or Municipal organization or association for the conducting of any business which is open to the members thereof only and not open to the public.
2.
Any religious, fraternal, educational, military, State, County or Municipal organization or association for the conducting or staging of any amusement or entertainment, concert, exhibition, lecture, dance or athletic event, when the receipts derived are to be used wholly for the benefit of such organization and not for private gain of any person.
3.
Any student organization or association sanctioned by the educational institution from which the membership is drawn, for the conducting or staging of any amusement or entertainment, concert, exhibition, lecture, dance or athletic event, when the receipts derived are to be used wholly for the benefit of such organization and not for private gain of any person.
d.
Political Party, Etc. Any party, group, association, individual, proponent or opponent of any political or elective proposition or candidate for office, whether national, local or State; provided, that the party, association, group, individual, proponent or opponent shall not advocate the overthrow of national, State or local government.
e.
Rubbish and Garbage Collectors. Any person collecting rubbish or garbage under contract with the City for the portion of such business done under such contract.
f.
Solicitors in Interstate Commerce. Solicitors engaged in interstate commerce, when a license tax casts a burden upon such interstate commerce. Any person claiming exemption upon this ground shall, at the time of making the application for exemption, pay an administrative fee to cover the cost of investigation and registration of the claim as set forth in the Master Fee Schedule.
g.
Minors. Every natural person of the age of sixteen (16) years or under whose annual gross receipts from any and all business are five hundred ($500.00) dollars, or less shall be subject to license fees as set forth by resolution.
[1]
Editor's Note: For State law as to exemptions from license tax, see B. & P. C., §§ 16001, 16002.
[Ord. #644, § 6.2; Ord. #65-010, § 1; Ord. #81-03; 1958 Code § 17.42; New; Ord. #97-05]
a.
Any person desiring to claim exemption from the payment of a license tax, and to have a free license issued to him or her, pursuant to subsection 5-2.13, paragraphs b, c, d, e, f and g, thereof, shall make application therefor upon forms prescribed by the City Treasurer, and shall furnish such information and make such affidavits as may be required. Upon the determination being made that the applicant is entitled to exemption from the payment of a license tax for any reason set forth in this chapter, the City Treasurer, upon the applicant complying with the provisions of this chapter or any other ordinance of the City which may require a permit for the doing of the particular act proposed to be done, shall issue a free license to such person, which shall show upon its face that the license tax is exempt.
b.
Any person or any agent or representative thereof, desiring to claim exemption from the payment of a license tax and to have license issued to him pursuant to subsection 5-2.13a thereof, shall file an application in writing and under oath with the City Treasurer, signed by such person or if a society, association or corporation, by an officer thereof, setting forth:
1.
The name or names of the organization or of the person or persons by whom and by which such solicitation is to be made, with the address or addresses of such organization or person or persons, the phone number, together with the names and addresses of all officers of such organization, and the names and addresses of all persons who will solicit or manage or direct the solicitation of such funds; provided, that the names and addresses of persons who will solicit such funds, without any remuneration or compensation, either direct or indirect, need not be required, wherein in the opinion of the City Treasurer, the number of such persons makes it impractical to name them all.
2.
The purpose or object for which such solicitation is made, and the use to be made of the funds derived therefrom, and the address or location of the place or places from which distribution or disbursement of such funds shall be made for such purpose or object.
3.
The time when such solicitation shall be made, giving the date of the beginning and ending of such solicitation, which in no case shall be for a period of longer than one (1) year; provided that when such license is issued for a period of less than one (1) year, it may be renewed for additional periods not exceeding in all the total period of one (1) year, for such original permit and renewal.
4.
A financial statement by such applicant, setting forth:
(a)
The amount of any wages, fees, commissions, costs, expenses or emoluments to be expended or paid in connection with such solicitation, together with the manner in which such wages, fees, commissions, costs, expenses or emoluments are to be expended, the character of the services for which such expenses are to be incurred and, where possible, the names of the persons to whom payments are to be made and the amounts each of such persons shall receive.
(b)
All funds received and disbursed by such applicant during the calendar year or applicant's fiscal year next preceding the filing of such application.
(c)
All funds received or collected by public solicitation or otherwise during such preceding calendar year or fiscal year, with a statement of the wages, fees, commissions, costs, expenses or emoluments expended in connection with solicitation during such year.
5.
Such other information as may be deemed necessary by the City Treasurer.
c.
Upon receipt of the completed application as provided for in paragraph b hereof, the City Treasurer may grant the application unless the applicant or its officers have been convicted of a felony, or shall transmit to the City Council all such information received for its consideration at its next regular meeting. If the City Treasurer denies the application, the matter shall be forwarded to the City Council for its consideration upon the request of the applicant at the next City Council meeting.
The City Council shall review the application as submitted, and may deny such application if it appears that the applicant or its officers has been convicted of a felony. The City Council shall grant or deny such application within fifteen (15) days of the filing of such application, and written notice shall be given to the applicant.
d.
Persons receiving licenses to solicit in accordance with this subsection shall submit to the City Treasurer in a form and at such times as prescribed by such City Treasurer in such license, sworn statements setting forth the amount of the contributions received and the disposition made thereof, the final statement to be made within thirty (30) days after completion of such solicitation.
e.
A badge is to be worn by all exempt solicitors, when soliciting, showing on its face in pica 10 or larger type the solicitor's name, organization and the amount or percentage of compensation they receive from that organization, if it is a percentage of the donation.
[Ord. #644, § 6.4; 1958 Code § 17.43; Ord. #97-05]
The City Treasurer may revoke any exempt license granted pursuant to the provisions of this chapter, upon information that the licensee is not entitled to the exemption as provided herein. In such revocation, the procedure to be followed and right of appeal shall be as provided in subsections 5-1.25 and 5-2.6 of this chapter.