This chapter is enacted solely to raise revenue for municipal
purposes, and is not intended for regulation.
(Prior code § 16-1; Ord. 69-O-101 § 1, 1969)
includes any business, commercial enterprise, trade, calling,
vocation, profession, or any other means of livelihood, whether or
not it is carried on for gain or profit, engaged in by any person
or company.
includes the total amount of the sale price of all sales
and the total amount charged or received for the performance of any
act or service, of whatever nature it may be, for which a charge is
made or credit allowed, whether or not such act or service is done
as a part of or in connection with the sale of materials, goods, wares
or merchandise. Included in "gross receipts" are all receipts,
cash, credit, and property of any kind or nature 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,
or losses or other expenses whatsoever.
includes any person as principal or agent, who engages in
a temporary or transient business in the city of selling goods, wares
or merchandise with the intention of continuing said business in the
city for a period of not more than one hundred twenty days, and who
for the purpose of carrying on such business, hires, leases or occupies
any room, building, or structure for the exhibition or sale of such
goods, wares or merchandise, and the person so engaged shall not be
relieved from the provisions of this section by reason of associating
temporarily with any local dealer, trader, or merchant, or by conducting
such temporary or transient business in connection with, or as a part
of, or in the name of any local dealer, trader or merchant. The term
shall not include commercial travelers, or selling agents selling
their goods to dealers (pursuant to Section 16002 of the California
Business and Professions Code), whether selling for present or future
delivery by sample or otherwise, or to hawkers on the street, or to
peddlers from vehicles or to persons selling fruit, vegetables, butter,
eggs or other farm or ranch products.
Except where otherwise indicated the word "person,"
as used herein means a natural person, joint venture, joint stock
company, partnership, association, club, company, corporation, business
or Massachusetts Trust, organization of the manager, lessee, agent,
servant, officer or any employee of any of them.
(Prior code § 16-2; Ord. 69-O-101 § 1, 1969)
There are imposed upon the businesses, trades, professions,
callings and occupations specified in this chapter, license taxes
in the amounts hereinafter prescribed. It is unlawful for any person,
whether as principal or agent, clerk or employee, either for himself
or for any other person, or for body corporate, or as an officer of
any corporation to transact and carry on any business, trade, profession,
calling or occupation in the city without first having procured a
license from the city to do so without complying with any and all
applicable provisions of this chapter.
This section shall not be construed to require any person to
obtain a license prior to doing business within the city if such requirements
conflict with applicable statutes of the United States of America
or of the state.
Persons not required to obtain a license prior to doing business
within the city because of conflict with applicable statutes of the
United States of America or of the state shall be liable for the payment
of tax imposed by this chapter.
(Prior code § 16-3; Ord. 69-O-101 § 1, 1969)
Before any license is issued to any person such person shall
make written application therefor to the city license and tax collector
upon a form to be provided by the city license and tax collector.
(Prior code § 16-4; Ord. 69-O-101 § 1, 1969)
The amount of any license tax and penalty imposed by the provisions
of this chapter 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 tax and penalties.
No license shall be issued where the applicant is indebted to
the city for any unpaid license tax.
(Prior code § 16-5; Ord. 69-O-101 § 1, 1969)
A separate license shall be obtained for each branch establishment
or location, and each license shall authorize the licensee to transact
and carry only the business licensed thereby at the location or in
the manner designated in such license. Warehouses and distributing
plants used in connection with, and incidental to a business licensed
under the provisions of this chapter, shall not be deemed to be separate
places of business or branch establishments.
If two or more businesses are carried on at the same location,
under the same ownership, and the said businesses are on a gross receipts
basis using a single set of books and records, then the gross receipts
may be reported together and the greater of the rates applicable shall
be used for the compilation of the annual license fee.
(Prior code § 16-6; Ord. 69-O-101 § 1, 1969; Ord.
86-O-119, 1986)
(a)
Statements
to be Filed in Certain Cases. In all cases where the amount of license
tax to be paid by any person is based upon the amount of receipts,
or sales or of business transacted, or upon the number of employees
or upon the number of vehicles used, or upon the amount of the maximum
admission fee charges, or upon the number of tables or chairs used
for any game or upon the number of units in any building or upon the
seating capacity, such person, before obtaining a license for his
business and within thirty days after the beginning of each license
period, shall render to the city license and tax collector for his
guidance in ascertaining the amount of license to be paid by such
person, a written statement showing the total amount of receipts of
sales or of business transacted during the preceding license year,
or other vehicles used or the amount of the maximum admission fee
charged, or the number of units contained in such building, or the
seating capacity at the date of such statement, such person shall
pay a tax computed upon the gross receipts or other measure of the
tax reported in the statement.
No such statement shall be conclusive upon the city or upon
any officer thereof and the same shall not prejudice the right of
the city to recover any amount that may be ascertained to be due from
such person in addition to the amount shown by such statement to be
due in case such statement should be found to be incorrect. If any
person hereby required to make any such statement fails to do so,
such person shall be required to pay a license fee at the rate determined
by the licensed tax collector. Such rate shall not be in excess of
the maximum rate for such license as herein prescribed. Such person
is also guilty of a violation of the code and shall be punished as
provided herein.
Such statements shall be signed and shall contain the following:
"I declare, under penalty of making a false declaration,
that I am authorized to make this statement and to the best of my
knowledge and belief it is a true, correct and complete statement,
made in good faith for the period stated."
For making a false statement or declaration the person signing
said statement is guilty of a misdemeanor.
(b)
Where
State License Required. No person shall be licensed for any business,
vocation, pursuit, profession, calling, show, exhibition or game which
is regulated or licensed by the state, unless at the time of issuance
of a city business license hereunder such person is duly licensed
by the state. Presentation of a valid unexpired state license shall
be prima facie evidence that such person is so licensed by the state.
(Prior code § 16-7; Ord. 69-O-101 § 1, 1969)
The payment of a license tax required by the provisions of this
chapter, and its acceptance by the city and the issuance of such license
to any person shall not entitle the holder thereof to carry on any
business unless he has complied with all the requirements of this
code and all other applicable laws, nor to carry on any business in
any building or on any premises designated in such license in the
event such building or premises are situated in a zone, or locality
in which the conduct of such business is in violation of any law.
(Prior code § 16-8; Ord. 69-O-101 § 1, 1969)
No license issued under the provisions of this chapter, or the
payment of any tax required under the provisions of this chapter shall
be construed as authorizing the conduct or continuance of any illegal
business or of a legal business in any illegal manner.
(Prior code § 16-9; Ord. 69-O-101 § 1, 1969)
The licenses required by this code shall be issued by the city
license and tax collector and shall include the following:
(1)
The
person to whom issued;
(2)
The
kind of business licensed;
(3)
Location
of such business;
(4)
The
amount of money paid therefor;
(5)
The
date of explanation;
(6)
The
taxpayer ID number or social security number; and
(7)
The
State Board of Equalization resale number.
(Prior code § 16-10; Ord. 69-O-101 § 1, 1969; Ord.
86-O-119 (part) 1986)
All license taxes shall be paid in advance in legal tender of
the United States of America at the office of the city license and
tax collector.
(Prior code § 16-11; Ord. 69-O-101 § 1, 1969)
(a)
Annual.
Every annual license shall expire at midnight on June 30th following
its issuance, unless specified otherwise in this chapter. Every annual
business license based on gross receipts shall expire at midnight
on December 31st.
(b)
Monthly.
Every monthly license shall expire at midnight of the last day of
the month during which it was issued.
(c)
Weekly.
Every weekly license shall expire at midnight on the Sunday following
its day of issuance.
(d)
Daily.
Every daily license shall expire at midnight of the day for which
it is issued.
(Prior code § 16-12; Ord. 69-O-101 § 1, 1969)
Except as otherwise specified in this chapter and except for
licenses computed on a gross receipts basis, whenever an annual license
is obtained subsequent to January 1st and prior to July 1st of any
year, the fee therefor shall be fifty percent of the per year fee
required by this chapter. The license fee for a weekly or monthly
license shall not be reduced even though a portion of the license
period has expired at the time the license is issued.
In any case where the first license is to be issued for a newly
established business based upon gross receipts, the minimum tax for
that type of business shall be paid. In addition, for business located
outside of the city limits, an approximate gross figure shall be used
to determine the excess over the minimum allowance for such classification.
At the termination of the license period, an adjustment shall be made
with the actual gross.
(Prior code § 16-13; Ord. 69-O-101 § 1, 1969; Ord.
70-O-117 § 1, 1970; Ord. 86-O-119, 1986)
(a)
Licenses
issued under this code to engage in a particular business are not
transferable from one owner to another.
(b)
Licenses
authorizing a person or company to transact or carry on a business
at a particular location may be amended to authorize the transacting
and carrying on of such business under said license at some other
location to which the business is to be moved provided that application
has been made.
(Prior code § 16-14; Ord. 69-O-101 § 1, 1969; Ord.
70-O-118 § 1, 1971)
A duplicate license may be issued by the license and tax collector
to replace any license previously issued hereunder which has been
lost or destroyed, upon the licensee filing an affidavit of such fact.
(Prior code § 16-15; Ord. 69-O-101 § 1, 1969; Ord.
70-O-118 § 1, 1971)
(a)
Posting
of License. Every person engaged in business at a fixed place of business
shall keep the license issued posted in a conspicuous place upon the
premises where such business is conducted.
(b)
Carrying
of License. Any person engaged in business in the city but not operating
from a fixed place of business shall keep the business license issued
to him upon the person at all times while engaged in such business.
(c)
Affixing
of License Sticker to Machine. Whenever a license sticker is required
and issued to licensee, the same shall be affixed to the machine for
which business license was issued.
(d)
License
Decals Required on Commercial Vehicles. In all instances in which
a business license is a requisite for the use of any vehicle, and
in all instances where a vehicle is used to transport articles used
in connection with a business, a decal issued by the city license
and tax collector shall be affixed to the lower right-hand comer of
the windshield or shall be affixed to a plaque and displayed in the
lower right-hand corner of the windshield.
(e)
Business
Without Employees on Premises. Business operated without an agent
or employee on the premises shall post in a conspicuous place the
name, address and telephone number of the person or persons to be
contacted in the event of an emergency.
(f)
Display
of License to Authorized Officer. Any person having a license under
the provisions of this chapter shall produce and exhibit the same
whenever required to do so by any police officer, or by any officer
authorized to issue, inspect or collect licenses or by any person
being solicited.
(Prior code § 16-16; Ord. 69-O-101 § 1, 1969; Ord.
71-O-118 § 1, 1971)
(a)
In
no case shall any error made by the license collector or any authorized
deputy in preparing a license, stating the amount of the fee therefor,
or determining the proper zone, prejudice the collection by the city
of the amount actually due under this title for the carrying on of
any business, trade or occupation, nor shall the issuance of a license
by the license and tax collector or said deputy authorize the carrying
on of any business, trade or occupation in any zone or location contrary
to the provisions of the zoning ordinance of the city now in effect
or which may hereafter be adopted.
(b)
Refund.
A licensee may receive a refund of a portion of his license fee only
in case of overpayment. Such licensee is required to file a statement
with the license and tax collector showing such overpayment when applying
for a refund. All other refunds require the authorization of the city
council.
(Prior code § 16-17; Ord. 69-O-101 § 1, 1969)
Any person aggrieved by the amount of tax he is required to
pay under the provisions of this chapter may appeal to the city council
by filing a written notice thereof with the city clerk within ten
days after payment of the license tax. The council shall make a decision
within thirty days from the receipt of the notice by the city clerk,
and the decision of the council, after hearing on the appeal, upon
notice to the licensee shall be final and conclusive.
(Prior code § 16-18; Ord. 69-O-101 § 1, 1969)
In the event no appeal is filed within ten days in the manner prescribed under Section 6.04.180, the amount of tax so assessed shall become final and conclusive on expiration of the time herein fixed for appeal.
(Prior code § 16-19; Ord. 69-O-101 § 1, 1969)
A penalty of ten percent of the license fee shall be levied
in addition to the amount of the license on all who fail to pay their
yearly license, due on the first of July, prior to the first day of
September. Said penalty shall be also levied on all who fail to pay
their yearly license, due on the first of January, prior to the first
day of March and on all persons who fail to secure a license within
sixty days after opening for business.
In addition, a penalty of five percent of the original license
fee shall be added for each month or portion thereof said license
fee is unpaid after the delinquent date. In no case however, shall
the penalty exceed fifty percent of the original license. In the case
of a business tax audit, penalties may be waived if delinquent payments
are made pursuant to the first notice of the audit.
(Prior code § 16-20; Ord. 69-O-101 § 1, 1969; Ord.
86-O-119, 1986)
The engaging in, carrying on or conducting of any business,
trade, calling, profession, exhibition or vocation in the city for
which a license certificate is required under the provisions of this
code, without having procured such a license therefor constitutes
a distinct and separate offense for each and every day that such a
business, trade, calling, profession, exhibition or vocation is engaged
in, carried on or conducted.
(Prior code § 16-21; Ord. 69-O-101 § 1, 1969)
The conviction and punishment of any person for transacting
any business, trade, occupation or calling without a license shall
not excuse or exempt such person from the payment of any license due
or unpaid at the time of such conviction, or the collection thereof
in a court of competent jurisdiction, and nothing therein shall prevent
a criminal prosecution for any violation of the provisions of this
code.
(Prior code § 16-23; Ord. 69-O-101 § 1, 1969)
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 hereof.
(Prior code § 16-24; Ord. 69-O-101 § 1, 1969)
Any person violating any of the provisions of this code, or
knowingly or intentionally misrepresenting to any authorized officer
of the city any material facts in procuring the license herein provided
for is guilty of a misdemeanor, and upon conviction thereof shall
be punishable by a fine of not more than $500 or by imprisonment in
the city or county jail for a period of not more than six months or
by both fine and imprisonment.
(Prior code § 16-22; Ord. 69-O-101 § 1, 1969)
