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)
