Nothing in this title shall be deemed or construed to apply
to any person transacting and carrying on any business exempt by virtue
of the Constitution or applicable statutes of the United States or
of the State of California from the payment of such taxes as are prescribed
in this title.
(2194 § 2, 1991; 2808 § 1, 2012)
A tax certificate shall be required by the businesses claiming
an adjustment.
(2194 § 2, 1991; 2808 § 1, 2012)
Any person claiming an adjustment pursuant to this chapter shall make written application for a tax certificate as provided in Sections 5.04.010 and 5.04.020, stating the facts upon which adjustment is claimed. The City Manager is authorized to approve adjustments provided by ordinance.
(2194 § 2, 1991; 2808 § 1, 2012)
The Tax Administrator, after giving notice and a reasonable
opportunity for hearing to a person, may revoke any tax certificate
granted pursuant to the provisions of this chapter, if in his or her
opinion, the person is not entitled to the adjustment provided therein.
(2194 § 2, 1991; 2808 § 1, 2012)
A.
None
of the business taxes provided for by this title shall be so applied
as to occasion an undue burden upon interstate commerce. In any case
where a business tax is believed by a taxpayer or applicant for business
operation tax certificate to place an undue burden upon such commerce,
he or she may apply to the Tax Administrator for an adjustment of
the tax so it shall not be discriminatory or unreasonable as to such
commerce. Such application may be made before, at, or within six months
after payment of the prescribed business tax. The applicant shall,
by affidavit 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 Tax Administrator may deem necessary in order
to determine the extent, if any, of such undue burden on such commerce.
The Tax Administrator shall then conduct an investigation, and shall
fix as the business tax for the applicant an amount that is reasonable
and nondiscriminatory, or if the business tax has already been paid,
shall order a refund of the amount over and above the business tax
so fixed. In fixing the business tax to be charged, the Tax Administrator
shall have the power to base the business tax upon a percentage of
gross receipts or any other measure that will assure that the business
tax assessed shall be uniform with that assessed on businesses of
like nature, so long as the amount assessed does not exceed the business
tax as prescribed by this title. Should the Tax Administrator determine
the gross receipts measure of business tax to be the proper basis,
he or she may require the applicant to submit, either at the time
of termination of applicant's business in the City, or at the end
of each three month period, a sworn statement of the gross receipts
and pay the amount of business tax therefor; provided that no additional
business tax during any one calendar year shall be required after
the taxpayer has paid an amount equal to the annual business tax as
prescribed in this title.
B.
Any
person claiming an adjustment pursuant to this section shall file
a verified statement with the Tax Administrator stating the facts
upon which adjustment is claimed on forms to be supplied by that official.
(2194 § 2, 1991; 2808 § 1, 2012)
Every person not having a fixed place of business within the City and engaged in any profession, trade, calling, or business within the City, shall pay the measure of tax that fairly reflects that proportion of the taxed activity actually carried on within the City; provided, however, that such person may elect to pay a business tax of $75.00 per year or at the established rate for that particular classification as outlined in Chapter 5.08 et seq. or as otherwise prescribed by the City Council. In the case of an original application for such a business operation tax certificate that is based upon gross receipts, a $50.00 advance tax deposit shall be due and payable with the application for the business operation tax certificate to offset any tax due should applicant close the business in the middle of a tax year or wish to convert to a flat fee. Unless an adjustment is obtained pursuant to this chapter, the minimum tax pursuant to this section shall be $50.00 per year.
(2194 § 2, 1991; 2808 § 1, 2012)
Chapter 5.05 et seq. and this chapter shall not be so applied as to occasion an undue burden on any business done in the City where the business activity is only occasional and incidental to a regularly established business conducted elsewhere. Business conducted on a routine basis with a degree of consistency, however, is not construed as "occasional and incidental."
(2194 § 2, 1991; 2808 § 1, 2012)
A.
Determination of tax. Any person claiming an adjustment or exemption from the provisions of Chapter 5.05 et seq. and Section 5.06.060 shall file a verified statement with the Tax Administrator on forms to be supplied by that official. The statement shall set forth the applicant's method of conducting business, the total gross volume of business, the gross volume or estimated gross volume of business inside the City, and such other information as the Tax Administrator may deem necessary for an adjustment or exemption to be provided under Section 5.06.070 and this section. The Tax Administrator shall then conduct an investigation, and shall fix as the business tax for the applicant an amount that is reasonable and nondiscriminatory. In fixing the business tax to be charged, the Tax Administrator shall have the power to base the business tax upon a percentage of gross receipts from business conducted inside the City or any other measure that will assure that the business tax assessed shall be uniform with that assessed on businesses of like nature, so long as the amount assessed does not exceed the business tax as prescribed by this title. Should the Tax Administrator determine the gross receipts measure of business tax to be the proper basis, he or she may require the applicant to submit, either at the time of termination of applicant's business in the City, or at the end of each 12-month period, a verified statement of the gross receipts and pay the amount of business tax therefor; provided that no additional business tax during any one calendar year shall be required after the licensee has paid an amount equal to the annual business tax as prescribed in this title.
B.
Adjustment
of minimum tax. Any business operator or person doing business in
the City without a fixed place of business in the City may upon request
of that person have his or her business operations tax calculated
upon the gross receipts of business conducted within the City.
(2194 § 2, 1991; 2808 § 1, 2012)
The Tax Administrator after giving notice and reason for revocation and a reasonable opportunity to a person with an adjustment or exemption to respond, may revoke any adjustment or exemption granted pursuant to the provisions of Chapter 5.05 et seq. and this section and Sections 5.06.060 through 5.06.080 upon information that the person is not entitled to the adjustment or exemption as provided herein.
(2194 § 2, 1991; 2808 § 1, 2012)
