The purpose of this chapter and Chapters 5.08 and 5.12 is to provide for levying of a license tax on businesses in order to raise revenues and for regulatory purposes.
(Ord. 191 Art. 1 § 1, 1978)
For the purposes of this chapter and Chapters 5.08 and 5.12, unless it is plainly evident from the context that a different meaning is intended, the words and phrases used herein shall have the following meaning:
means and includes business, trade, vocation, profession,
craft, occupation, exhibition, show, enterprise, activity, and calling
of every kind and nature, whether or not carried on for profit.
means the city of Loma Linda, a municipal corporation of
the state, in its present incorporated form or in any later reorganized,
consolidated, enlarged, or reincorporated form.
means the city clerk or other city officer charged by the
city manager with the administration of the provisions herein.
means and includes the total amount of the sale price of
all sales, total amount charged or received for the performance of
any act, service or employment of whatever nature it may be, whether
or not such service, act or employment is done as a part of, or in
connection with, the sale of materials, commodities, goods, wares,
merchandise, for which a charge is made or credit allowed, including
all receipts, cash, credits and property of any kind or nature, any
amount for which 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, losses or other expenses whatsoever; provided, that
cash discounts allowed or taken on sales shall not be included. Any
tax required by law to be included in or added to the purchase price
and collected from the consumer or purchaser, and such part of the
sales price of any property previously sold and returned by the purchaser
to the seller by way of cash or credit allowances given, or taken
as part payment on any property so accepted for resale, shall be deducted
for the purpose of determining the gross receipts hereunder.
means and includes all domestic and foreign corporations,
associations, syndicates, joint stock corporations, partnerships of
every kind, clubs, businesses, common law trusts, societies, and individuals
transacting and carrying on any business in the city other than as
employee.
means and includes the transfer, in any manner or by any
means, of title to property for a consideration of any property, and
a transaction whereby the possession of property is transferred and
the seller retains the title as security for the payment of the price.
Such definition shall not be deemed to exclude any transaction which
is or which, in effect, results in a sale within the contemplation
of law.
means an affidavit sworn to before a person authorized to
take oaths, or a declaration or certification made under penalty of
perjury.
(Ord. 191 Art. 1 § 2, 1978)
Persons required to pay a license tax under the provisions of this chapter and Chapters 5.08 and 5.12 are not relieved from payment of any tax under any other city ordinance unless so specified therein.
(Ord. 191 Art. 1 § 3, 1978)
B.
Whenever
the tax imposed is measured by the number of vehicles, devices, machines,
or other pieces of equipment used, or whenever the license tax is
measured by the gross receipts from the operation of such items, the
collector shall issue only one license; provided, however, he or she
may issue for each period for which the license tax has been paid,
one identification sticker, tag, plate or symbol for each item included
in the measure of the tax or used in a business where the tax is measured
by the gross receipts from such items.
(Ord. 191 Art. 1 § 4, 1978)
All persons required by the provisions herein shall make application
for such license to the city. License applications shall contain the
following information:
A.
Name
of person to be licensed;
B.
Name
of business;
C.
Type
of business;
D.
Location
of business;
E.
Date
of expiration of current license;
F.
Any
other information deemed necessary.
(Ord. 191 Art. 1 § 5, 1978)
Persons making application for their first license must furnish
to the city a sworn statement with the following information:
A.
Exact
nature or kind of business;
B.
Location
of business or residence of owner;
C.
If corporation
or partnership, the names and residence of all board of directors,
members or owners;
D.
If doing
business under a fictitious name, the name and residence of the owner;
E.
If tax
is measured by gross receipts, all information necessary to determine
tax to be paid;
F.
Any
other information deemed necessary.
(Ord. 191 Art. 1 § 6, 1978)
If the first license tax to be paid by the applicant is based
upon gross receipts, he or she shall pay an estimated fee of not less
than fifteen dollars for the period covered by the first license to
be issued. Such person shall, within thirty days after the expiration
of the period for which such license was issued, furnish the collector
with a sworn statement, showing the gross receipts during the period
of such license, and the license tax for such period shall be finally
ascertained and paid in full, after deducting from the payment the
estimated fee paid at the time such license was issued.
(Ord. 191 Art. 1 § 7, 1978)
When persons shall, by the use of signs, newspapers, or other
forms of advertising, represent that they are in business in the city,
and such persons fail to deny by a sworn statement after being requested
to do so by collector, then these persons shall be deemed to be conducting
business.
(Ord. 191 Art. 1 § 8, 1978)
A duplicate license may be issued by collector to replace any
previously issued license which has been lost or destroyed. Licensee
shall be required to pay a duplicate license fee as established by
resolution of the city.
(Ord. 191 Art. 1 § 9, 1978)
Applicant for license renewal shall submit a sworn statement
to the city to enable the collector to ascertain the amount of license
tax to be paid.
(Ord. 191 Art. 1 § 10, 1978)
No license issued under this chapter and Chapters 5.08 and 5.12 is transferable. Licensees may, upon application and paying a fee as set by resolution, have their licenses amended to conduct business at a new location.
(Ord. 191 Art. 1 § 11, 1978)
A.
A separate
license must be obtained for each branch establishment or location
of a business.
B.
Any
person conducting two or more types of business at the same location
or different locations, but under same management and books, may at
his or her option pay one tax based on gross receipts of all businesses.
The classification of business generating the highest amount of gross
receipts shall be used to determine the classification of the combined
businesses.
(Ord. 191 Art. 1 § 12, 1978)
A.
Any
licensee conducting a business at a fixed location shall keep the
license posted in a conspicuous place.
B.
Any
licensee not operating a fixed place shall keep the license immediately
available while conducting business. When stickers, tags or symbols
have been issued for vehicles, devices or machines, the person licensed
is responsible to affix and maintain such sticker during the period
of such license.
C.
No person
shall give away, sell or transfer any identifying sticker or tag,
or permit its use by any other party.
(Ord. 191 Art. 1 § 13, 1978)
In addition to all other powers conferred upon the collector,
the collector shall have the power to extend the time for filing any
required sworn statement or application for a period not exceeding
thirty days, and in such case to waive any penalty, except that a
simple interest charge, as set by resolution, shall be added to any
tax determined payable.
(Ord. 191 Art. 1 § 14, 1978)
A.
None
of the license taxes shall be so applied as to place an undue burden
upon interstate commerce or violate the equal protection and due process
clauses of the Constitution of the United States or the state.
B.
If a
licensee believes an undue burden has been placed upon him or her,
he or she may apply to the city within six months after payment of
prescribed tax. The collector shall investigate and, with approval
from the city attorney, fix the license tax at an amount that is reasonable
and nondiscriminatory.
(Ord. 191 Art. 1 § 15, 1978)
A.
This chapter and Chapters 5.08 and 5.12 shall not be construed to apply to any business exempt from payment of taxes herein by virtue of the Constitution or applicable statutes of the United States or the state. Any person claiming exemption to this section shall file a sworn statement of facts supporting such claim with the city. Upon a proper showing, the collector shall issue such exempt license; otherwise, the applicant shall be liable for payment of the license tax.
B.
The
city may suspend or revoke any license granted upon receipt of information
that the licensee is not entitled to such exemption.
(Ord. 191 Art. 1 § 16, 1978)
This chapter and Chapters 5.08 and 5.12 shall not be construed so as to require payment of a tax for any business conducted wholly for the benefit of charitable purposes and from which profit is not derived by any person, except that such charitable organization shall pay the business license tax required herein on unrelated business income. For purposes of determining whether or not a trade or business conducted by a charitable organization falls within the definition "unrelated business income of exempt charitable organizations," the interpretation, rules and regulations of the Department of the Treasury, Internal Revenue Service, shall be utilized in making a determination on such matters, and any determination made by the Internal Revenue Service concerning such matters shall not be binding upon the city.
(Ord. 191 Art. 1 § 17, 1978; Ord. 203 § 1, 1979)
All honorably discharged service veterans of the United States
who are physically unable to obtain their livelihood by manual labor
shall have the right to hawk, peddle, and vend any goods owned by
them, except intoxicants, without the payment of a license tax under
the following restrictions:
A.
They
shall furnish a certificate of physical disability from a licensed
physician.
B.
They
shall furnish two identification photos. One shall be affixed to the
license and the other shall be retained by the city.
C.
The
license shall be nontransferable.
D.
The
license shall expire after thirty days.
(Ord. 191 Art. 1 § 18, 1978)
No license tax shall be required of any minor selling or soliciting
subscriptions for or delivering any newspapers, magazine or other
periodicals.
(Ord. 191 Art. 1 § 19, 1978)
No business license or tax shall be required of any vendors
or entertainers whose only business presence in the city of Loma Linda
is participating in a validly permitted special event, provided that
the sponsoring community organization, institution or business has
identified any such vendor or entertainer in the application form
required by the city, and further provided that the sponsor and vendor
have complied with all requirements of the permit related thereto.
(Ord. 745 § 1, 2018)
No license tax shall be required on any business which has annual
gross receipts of less than an amount as set by resolution.
(Ord. 191 Art. 1 § 20, 1978)
No license tax is required on any business conducted by a public
utility which pays the city a tax pursuant to a franchise agreement.
(Ord. 191 Art. 1 § 21, 1978)
A.
The statements required by this chapter and Chapters 5.08 and 5.12 shall be subject to audit and verification by the collector or authorized employees of the city, who are authorized to examine, audit, and inspect such books and records of any licensee, as may be necessary to verify or ascertain the amount of license tax due.
B.
All
persons shall keep complete records of business transactions for a
period of at least three years for examination by the collector. No
person shall refuse to allow the collector to examine said records
at reasonable times and places.
(Ord. 191 Art. 1 § 22, 1978)
It is unlawful for the city or its agents to make known the
business affairs or information obtained by an investigation of records
of any business required to obtain a license. Nothing in this section
shall be construed to prevent:
B.
Disclosure
of information or examination of records to federal, state, county
or other city officials if a reciprocal arrangement exists, or to
a grand jury or court of law, upon subpoena;
C.
Results
of examination of records of particular taxpayers to a court of law
to determine the amount of license tax liability of that taxpayer;
D.
Disclosure
of the names and addresses of licensees, and the general nature of
their business;
E.
Disclosure
by way of public meeting of such information necessary to the city
council to advise as to the facts, claims for refund of license tax;
F.
Disclosure
of general statistics regarding taxes or business in the city.
(Ord. 191 Art. 1 § 23, 1978)
A.
If any
person fails to file any required statement within the time prescribed,
or after being requested to do so by the city, or if any person subject
to the license tax fails to apply, the collector may determine the
fees due by means of any information as may be available.
B.
If the
city is not satisfied with the information supplied in statements
or applications, the collector may determine the amount of license
tax due by means of any information that may be available. If such
a determination is made, the collector shall give notice of the amount
so assessed by serving it personally or by depositing it in the United
States post office at Loma Linda, California, postage prepaid, addressed
to the person so assessed at his or her last known address. Such person
may, within fifteen days after the serving or mailing of such notice,
make application in writing to the city for a hearing on the amount
of the license tax. If such application is made, the collector shall
cause the matter to be set for hearing within fifteen days before
the city council. The collector shall give at least ten days' notice
to such person of the time and place of the hearing in the manner
prescribed in this section for serving notices of assessment. The
city council shall consider all evidence produced, and shall make
findings thereon, which shall be final. Notice of such findings shall
be served upon the applicant in the manner prescribed in this section
for serving notices of assessments.
(Ord. 191 Art. 1 § 24, 1978)
Any person aggrieved by any decision of the collector may appeal for relief to the city council by filing a notice of appeal with the city clerk. The city council shall fix a time and place for a hearing and shall serve notice to such applicant. The city council has authority to adjudicate all questions raised by appeal. No adjudication made by the city council shall be in conflict with this chapter and Chapters 5.08 and 5.12.
(Ord. 191 Art. 1 § 25, 1978)
A.
The
first business license tax to be administered by the city shall be
due and payable in advance on the first day of July 1978. This first
license shall be effective for a period of six months ending December
31, 1978. All subsequent annual license taxes shall be due and payable
in advance of the first day of January of each year. License taxes
covering new operations commenced after the first day of January shall
be prorated for the remaining balance of the license period.
B.
License
tax other than annual shall be due and payable as follows:
1.
Semiannual
license tax, measured by gross receipts, on the first day of January
and the first day of July;
2.
Quarterly
tax, measured by gross receipts, on the first day of January, April,
July, and October of each year;
3.
Monthly
tax, gross receipts, on the first day of each month;
4.
Weekly
flat-rate tax, on Monday of each week;
5.
Daily
flat-rate tax, due each day in advance;
6.
Other
flat-rate taxes, due on the first day of business and thereafter on
the first day of the applicable period.
(Ord. 191 Art. 1 § 26, 1978)
A.
Failure
to pay a license tax when due, shall result in a penalty of ten percent
of the license tax on the last day of each month after the due date.
The amount of the penalty shall not exceed fifty percent of the amount
of license tax due.
B.
No license
or sticker shall be issued to any person who is indebted to the city
for any delinquent license taxes, unless with consent of the collector
when that person enters into a written agreement to pay the delinquent
taxes, plus twelve percent simple annual interest upon the unpaid
balance, in monthly installments over a period not to exceed six months.
In such an agreement, failure to make timely installment payments
shall result in making the entire amount due immediately, and current
license shall be revoked by the collector upon thirty days' notice.
If legal action is brought by the city to enforce collection, the
defendants shall be liable to pay all costs incurred by the city,
including a reasonable attorney's fee.
(Ord. 191 Art. 1 § 27, 1978)
No refund of an overpayment of taxes shall be allowed unless
a claim for refund is filed with the city within a period of three
years from the last day of the month following the period for which
the overpayment was made.
(Ord. 191 Art. 1 § 28, 1978)
The collector may make rules and regulations not inconsistent with the provisions of this chapter and Chapters 5.08 and 5.12 as may be necessary to aid in the enforcement of the provisions of said chapters.
(Ord. 191 Art. 1 § 29, 1978)
B.
The collector shall examine all places of business to ascertain whether the provisions of this chapter and Chapters 5.08 and 5.12 have been complied with. The collector has the power and authority to enter, upon reasonable notice, any business required to be licensed and demand an exhibition of its license. Any person who wilfully fails to exhibit same on demand shall be guilty of an infraction and subject to the penalties of this chapter.
(Ord. 191 Art. 1 § 30, 1978)
The amount of any license tax and penalty imposed by this chapter and Chapters 5.08 and 5.12 shall be deemed a debt to the city. Action may be commenced in the name of the city in any court of competent jurisdiction for the amount of any delinquent taxes and penalties.
(Ord. 191 Art. 1 § 31, 1978)
All remedies prescribed under this chapter and Chapters 5.08 and 5.12 shall be cumulative, and 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 herein.
(Ord. 191 Art. 1 § 32, 1978)
A.
Neither the adoption of the ordinance codified in this chapter and Chapters 5.08 and 5.12 nor its superseding of any portion of any other city ordinance shall in any way be construed to affect prosecution for violation of any other ordinance committed prior to the effective date hereof, nor be construed as a waiver of any license or any penal provision applicable to any such violation, nor shall it be construed to affect the validity of any bond or cash deposit required by any other ordinance to be posted or deposited, and all rights and obligations thereunto appertaining shall continue in full force and effect.
B.
When a license for revenue has been issued and the tax paid for the business for which the license has been issued under the provisions of any ordinance enacted, and the term of such license has not expired, then the license tax prescribed for said business by this chapter and Chapters 5.08 and 5.12 shall not be payable until expiration of the term of such unexpired license.
(Ord. 191 Art. 1 § 33, 1978)
