This chapter is enacted solely to raise revenue for municipal purposes and is not intended for regulation.
(2194 § 2, 1991; 2808 § 1, 2012)
Any person required to pay a tax for transacting and carrying on any business under this chapter shall be relieved from the payment of any business tax for the privilege of doing such business that may be required under any other City ordinance, but shall remain subject to the regulatory provisions of any other ordinance. This section shall not apply to inspection fees.
(2194 § 2, 1991; 2808 § 1, 2012)
Neither the adoption of this chapter nor its superseding of any portion of any other City ordinance shall in any manner be construed to affect prosecution for violation of any other ordinance committed prior to July 1, 1969, nor be construed as a waiver of any tax or any penal provisions applicable to any such violation, nor be construed to affect the validity of any bond or cash deposit required by any ordinance to be posted, filed, or deposited, and all rights and obligations shall continue in full force and effect.
(2194 § 2, 1991; 2808 § 1, 2012)
A. 
There are imposed upon the businesses, trades, professions, callings and occupations specified in this title, business taxes in the amounts prescribed in this title. It is unlawful for any person to transact and carry on any business, trade, profession, calling or occupation in the City without first having procured a business operation tax certificate from the City to do so, or without complying with any and all applicable provisions of this title.
B. 
This section shall not be construed to require any person to obtain a business operation tax certificate prior to doing business within the City if such requirement conflicts with applicable statutes of the United States or of the State of California.
(2194 § 2, 1991; 2808 § 1, 2012)
A. 
Issuance of certificate. A business operation tax certificate shall be issued to an applicant by the City's Tax Administrator when the application is fully completed to the satisfaction of the Tax Administrator and the application is otherwise in compliance with City zoning regulations and any other provision of the Municipal Code. In addition, the right is reserved to the Tax Administrator to deny the application if it is found to be otherwise in violation of any federal or state law. Issuance of the certificate is not an endorsement or certification by the City that the proposed business activity will be in compliance with any provision of law. The City may, but is not required to, verify that the applicant is subject to or exempt from licensing by the State of California prior to issuance of a certificate.
B. 
Rescission of tax certificate. The Tax Administrator may rescind the issuance of a tax certificate if it is determined that:
1. 
The application is found to contain incomplete, false, misleading, or incorrect information material to whether the certificate should have been issued in the first instance;
2. 
The business activity described in the certificate involves conduct that is proscribed by law. In the event that a certificate is rescinded by the Tax Administrator, the Tax Administrator shall mail by first class mail a notice to the applicant advising the applicant of the rescission. The applicant may appeal the rescission action to the City Council within 15 calendar days of mailing of the notice of rescission.
C. 
Tax administrator. The City's Tax Administrator for purposes of this section is defined to mean the City Manager, or his or her designated representative.
(2194 § 2, 1991; effective retroactively within city limits as of January 1, 1997; 2414 § 1, 1998; 2808 § 1, 2012)
Business operation tax fees may be adjusted based on the consumer price index at such time as the City Council deems necessary. Business tax fee adjustments become effective at the next formal renewal period following the effective date of the adjustment.
(2194 § 2, 1991; 2808 § 1, 2012)
The amount of any business tax and penalty imposed by the provisions of this title shall be deemed a debt to the City. An action may be commenced in the name of the City in any court of competent jurisdiction for the amount of any delinquent business tax and penalties.
(2194 § 2, 1991; 2808 § 1, 2012)
All remedies prescribed in this title 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 of this title.
(2194 § 2, 1991; 2808 § 1, 2012)
For failure to pay taxes when due, the Tax Administrator shall add a penalty of 10% of the tax on the last day of each month after the due date thereof, provided the amount of such penalty shall in no event exceed 100% of the amount of tax due.
(2194 § 2, 1991; 2808 § 1, 2012)
Any person violating any of the provisions of this title, punishment for which is not otherwise provided in this title, or knowingly or intentionally misrepresenting to any office or employee of the City any material fact in procuring the business tax certificate or permit provided for in this title, shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be punishable by a fine of not more than $500.00, or by imprisonment in the county jail for a period of not more than six months, or by both such fine and imprisonment.
(2194 § 2, 1991; 2808 § 1, 2012)