"Business"
includes professions, trades and occupations and all and
every kind of calling whether or not carried on for profit.
"City"
means the City of Roseville, a municipal corporation of the
State of California, in its present incorporated form or in any later
reorganized, consolidated, enlarged or reincorporated form.
"Collector"
means the finance director or his designee.
"Fixed place of business"
means the premises occupied in the city for the particular
purposes of conducting a business thereat and regularly kept open
for that purpose with a competent person in attendance for the purpose
of attending to said business. Where a location requires a sales and
use permit by the State Board of Equalization, a license applicant
shall produce a valid State of California sales and use tax permit
in order to verify that the business has a fixed place of residence
within the city.
"Gross receipts,"
as used in this chapter, includes the total of amounts actually
received or receivable from sales, and the total amounts actually
received or receivable 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" shall be all receipts, cash, credits
and property of any kind or nature, without any deduction therefrom
on account of the cost of the property sold, the cost of materials
used, labor or service costs, interest paid or payable, or losses
or other expenses whatsoever. Excluded from "gross receipts" shall
be the following:
1.
Cash discounts allowed and taken on sales;
2.
Credit allowed on property accepted as part of the purchase
price and which property may later be sold;
3.
Any tax required by law to be included in or added to the purchase
price and collected from the consumer or purchaser;
4.
Such part of the sale price of property returned by purchasers
upon rescission of the contract of sale as is refunded either in cash
or by credit;
5.
Amounts collected for others where the business is acting as
an agent or trustee to the extent that such amounts are paid to those
for whom collected, provided the agent or trustee has furnished the
collector with the names and addresses of the others and the amounts
paid to them;
6.
That portion of the receipts of a general contractor which represent
payments to subcontractors, provided that such subcontractors are
licensed under this chapter, and provided the general contractor furnishes
the collector with the names and addresses of the subcontractors and
the amounts paid each subcontractor;
7.
Receipts of refundable deposits, except that refundable deposits
forfeited and taken into income of the business shall not be excluded;
8.
As to a real estate agent or broker, the sales price of real
estate sold for the account of others except that portion which represents
commission or other income to the agent or broker;
9.
As to a retail gasoline dealer, a portion of his receipts from
the sale of motor vehicle fuels equal to the motor vehicle fuel license
tax imposed by and previously paid under the provisions of Part 2
of Division 2 of the
Revenue and Taxation Code of the State of California;
10.
As to a retail gasoline dealer, the special motor fuel tax imposed
by Section 4041 of Title 26 of the United States Code, if paid by
the dealer or collected by him from the consumer or purchaser.
"Person"
includes all domestic and foreign corporations, associations,
syndicates, joint stock corporations, partnerships of every kind,
clubs, Massachusetts trusts, business trusts, or common law trusts,
societies, and individuals transacting and carrying on any business
in the city, other than as an employee.
"Sale,"
as used in this chapter, includes the transfer, in any manner
or by any means whatsoever, of title to property for a consideration;
the serving, supplying or furnishing 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 shall likewise be deemed a sale. The foregoing definitions shall
not be deemed to exclude any transaction which is or which, in effect,
results in a sale within the contemplation of law.
"Sworn statement,"
as used in this chapter, means an affidavit sworn before
a person authorized to take oaths, or a declaration or certification
made under penalty of perjury.
(Prior code § 14.1; Ord. 1275 § 1, 1974)
This chapter is enacted solely to raise revenue for municipal
purposes and is not intended for regulation. However, no business
license shall be issued for business activities that are illegal under
federal, state or local law.
(Prior code § 14.2; Ord. 1275 § 1, 1974; Ord.
4928 § 1, 2011)
Persons required to pay a license tax for transacting and carrying
on any business under this chapter shall not be relieved from the
payment of any license tax for the privilege of doing such business
required under any other ordinance of the city, and shall remain subject
to the regulatory provisions of other ordinances.
(Prior code § 14.3; Ord. 1275 § 1, 1974)
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
to transact and carry on any business, trade, profession, calling
or occupation in the city without first having procured a license
from said city so to do and paying the tax hereinafter prescribed
or 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 requirement
conflicts with the constitutions or statutes of the United States
or the State of California. Persons not so required to obtain a license
prior to doing business within the city nevertheless shall be liable
for payment of the tax imposed by this chapter.
(Prior code § 14.4; Ord. 1275 § 1, 1974)
A separate license must be obtained for each branch of a business
where activities of such business are transacted and carried on and
for each separate type of business at the same location, and each
license shall authorize the licensee to transact and carry on only
the business licensed thereby at the location or in the manner designated
in such license; provided that 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; and provided further,
that any person conducting two or more types of businesses at the
same location and under the same management, or at different locations,
but which business uses a single set or integrated set of books and
records, may at his option, pay only one tax which shall be the tax
that applies to the type of business of such person which requires
the highest license tax payment, except that a license fee of ten
dollars for each additional branch or location shall be paid upon
issuance.
(Prior code § 14.5; Ord. 1275 § 1, 1974)
When any person shall, by use of signs, circulars, cards, telephone
book or newspapers, advertise, hold out or represent that he is in
business in the city, or when any person holds an active license or
permit issued by a governmental agency indicating that he is in business
in the city, and such person fails to deny by a sworn statement given
to the collector that he is conducting a business in the city after
being requested to do so by the collector, then these facts shall
be considered prima facie evidence that he is conducting a business
in the city.
(Prior code § 14.6; Ord. 1275 § 1, 1974)
A. None
of the license taxes provided for by this chapter shall be so applied
as to occasion an undue burden upon interstate commerce or be violative
of the equal protection and due process clauses of the constitution
of the United States and the State of California.
B. In any
case where a license tax is believed by a licensee or applicant for
a license to place an undue burden upon interstate commerce or be
violative of such constitutional clauses, he may apply to the collector
for an adjustment of the tax. Such application may be made before,
at, or within six months after payment of the prescribed license tax.
The applicant shall, by sworn statement and supporting testimony,
show this method of business and the gross volume or estimated gross
volume of business and such other information as the collector may
deem necessary in order to determine the extent, if any, of such undue
burden or violation. The collector shall then conduct an investigation
and, after having first obtained the written approval of the city
attorney, shall fix as the license tax for the applicant an amount
that is reasonable and nondiscriminatory or, if the license tax has
already been paid, shall order a refund of the amount over and above
the license tax so fixed. In fixing the license tax to be charged,
the collector shall have the power to base the license tax upon a
percentage of gross receipts or any other measure which will assure
that the license tax assessed shall be uniform with that assessed
on business of like nature, so long as the amount assessed does not
exceed the license tax as prescribed by this chapter. Should the collector
determine the gross receipts measure of license tax to be the proper
basis, he may require the applicant to submit, either at the time
of termination of the 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 license tax therefor, provided that no additional
license tax during any one calendar year shall be required after the
licensee shall have paid an amount equal to the annual license tax
as prescribed in this chapter.
(Prior code § 14.7; Ord. 1275 § 1, 1974)
A. Nothing
in this chapter 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 the State of California
from the payment of such taxes as are herein prescribed.
B. Any
person claiming an exemption pursuant to this section shall file a
sworn statement with the collector stating the facts upon which exemption
is claimed and, in the absence of such statement substantiating the
claim, such person shall be liable for the payment of the taxes imposed
by this chapter.
C. The
collector shall, upon a proper showing contained in the sworn statement,
issue a license to such person claiming exemption under this section
without payment to the city of the license tax required by this chapter.
D. The
collector, after giving notice and a reasonable opportunity for hearing
to a licensee, may revoke any license granted pursuant to the provisions
of this section upon information that the licensee is not entitled
to the exemption as provided herein.
(Prior code § 14.8; Ord. 1275 § 1, 1974)
The provisions of this chapter shall not be construed as requiring
the procuring of any license for:
A. Any
fair, festival, bazaar, entertainment or enterprise given or conducted
solely for the benefit of any church, for a period not to exceed one
week, nor to any exhibition or entertainment given for the benefit
of any church, school or amateur dramatic or literary society; or
B. For
any dance conducted by a social, fraternal or eleemosynary organization,
where all the proceeds of such dance are retained by the organization.
(Prior code § 14.9; Ord. 1275 § 1, 1974)
It is further provided that upon the written request of a majority
of the members of the city council filed with the city clerk, any
license provided for herein shall be issued free of charge to any
person suffering from any physical or mental disability, or of an
age that shall render him incapable of performing manual labor, to
any poor woman dependent on her own efforts for her support, or to
any number of persons working solely for the benefit of any worthy
charity, or for a worthy public enterprise.
(Prior code § 14.10; Ord. 1275 § 1, 1974)
It is further provided that the provisions of this chapter shall
not be construed as requiring the procuring of any license for selling,
offering for sale, or taking orders for, or soliciting the sale of
any farm products, including wood but not including dairy products,
actually produced, raised or grown by the person so selling, offering
for sale, or taking orders for, or soliciting the sale of any such
farm products. The vehicle used by the farmer in the transportation
or delivery of such farm products shall likewise be exempt from license
hereunder; provided, however, that any person claiming the benefit
of exemption under this section must, upon demand of the chief of
police or the collector, file with the chief of police or collector
his or her affidavit under oath stating facts sufficient to entitle
him or her to such exemption.
(Prior code § 14.11; Ord. 1275 § 1, 1974)
Every person required to have a license under the provisions
of this chapter shall make application as hereinafter prescribed for
the same to the collector and, upon payment of the prescribed license
tax, the collector shall issue to such person a license which shall
contain the following information:
A. The
name of the person to whom the license is issued;
C. The
place where such business is to be transacted and carried on;
D. The
date of expiration of such license; and
E. Such
other information as may be necessary for the enforcement of the provisions
of this chapter.
Whenever the tax imposed under the provisions of this chapter
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 that he may issue for each
tax period for which the license tax has been paid, one 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.
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(Prior code § 14.12; Ord. 1275 § 1, 1974)
A. Upon
a person making application for the license to be issued hereunder
or for a newly established business, such person shall furnish to
the collector a sworn statement upon a form provided by the collector,
setting forth the following information:
1. The
exact nature or kind of business for which a license is requested;
2. The
place where such business is to be carried on and, if the same is
not to be carried on at any permanent place of business, the places
of residence of the owners of same;
3. In
the event that application is made for the issuance of a license to
a person doing business under a fictitious name, the application shall
set forth the names and places of residence of those owning said business;
4. In
the event that the application is made for the issuance of a license
to a corporation or a partnership, the application shall set forth
the names of residences of the officers or partners thereof;
5. In
all cases where the amount of license tax to be paid is measured by
gross receipts, the application shall set such information as may
be therein required and as may be necessary to determine the amount
of the license tax to be paid by applicant;
6. Any
further information which the collector may require to enable him
to issue the type of license applied for.
B. If the
amount of the license tax to be paid by the applicant is measured
by gross receipts, he shall estimate the gross receipts for the period
to be covered by the license to be issued. Such estimate, if accepted
by the collector as reasonable, shall be used in determining the amount
of license tax to be paid by the applicant; provided, however, the
amount of license tax so determined shall be tentative only and such
person shall, within 30 days after the expiration of the period for
which such license was issued, furnish the collector with a sworn
statement, upon a form furnished by the collector, showing the gross
receipts during the period of such license and the license tax for
such period shall be finally ascertained and paid in the manner provided
by this chapter for the ascertaining and paying of renewal license
taxes for other businesses after deducting from the payment found
to be due the amount paid at the time such first license was issued.
C. The
collector shall not issue to any such person another license for the
same or any other business until such person shall have furnished
to him the sworn statement and paid the license tax as herein required.
(Prior code § 14.13; Ord. 1275 § 1, 1974)
In all cases, the applicant for the renewal of a license shall
submit to the collector for his guidance in ascertaining the amount
of the license to be paid by the applicant, a sworn statement upon
a form to be provided by the collector, setting forth such information
concerning the applicant's business during the preceding year as may
be required by the collector to enable him to ascertain the amount
of the license tax to be paid by said applicant pursuant to the provisions
of this chapter.
(Prior code § 14.14; Ord. 1275 § 1, 1974)
A. No statements
shall be conclusive as to the matters set forth therein, nor shall
the filing of the same preclude the city from collecting by appropriate
action such sum as is actually due and payable hereunder. Such statement
and each of the several items therein contained 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 or applicant for license as may be necessary
in their judgment to verify or ascertain the amount of license fee
due.
B. All
persons subject to the provisions of this chapter shall keep complete
records of business transactions, including sales, receipts, purchases
and other expenditures, and shall retain all such records or examination
by the collector. Such records shall be maintained for a period of
at least three years. No person required to keep records under this
section shall refuse to allow authorized representatives of the collector
to examine said records at reasonable times and places.
(Prior code § 14.15; Ord. 1275 § 1, 1974)
It is unlawful for the collector or any person having an administrative
duty under the provisions of this chapter to make known in any manner
whatever the business affairs, operations or information obtained
by an investigation of records and equipment of any person required
to obtain a license or pay a license tax, or any other person visited
or examined in the discharge of official duty, or the amount or source
of income profits, losses, expenditures or any particular thereof
set forth in any statement or application, or to permit any statement
or application or copy of either, or any book containing any abstract
or particulars thereof to be seen or examined by any person; provided,
that nothing in this section shall be construed to prevent:
A. The
disclosure to, or the examination of records and equipment by, another
city official, employee or agent for the collection of taxes for the
sole purpose of administering or enforcing any provisions of this
chapter or collecting taxes imposed hereunder;
B. The
disclosure of information to, or the examination of records by, federal
or state officials or the tax officials of another city or county
if a reciprocal arrangement exists, or to a grand jury or court of
law upon subpoena;
C. The
disclosure of information and the results of the examination of records
of particular taxpayers, or relating to particular taxpayers, or to
a court of law in a proceeding brought to determine the existence
or amount of any license tax liability of the particular taxpayers
to the city;
D. The
disclosure, after the filing of a written request to that effect,
to the taxpayer himself or to his successors, receivers, trustees,
executors, administrators, assignees and guarantors, if directly interested,
of information as to the items included in the measure of any paid
tax, any unpaid tax or amounts of tax required to be collected, interest
and penalties; further provided, however, that the city attorney approves
each such disclosure and that the collector may refuse to make any
disclosure referred to in this subsection when, in his opinion, the
public interest would suffer thereby;
E. The
disclosure of the names and addresses of persons to whom licenses
have been issued and the general type or nature of their business;
F. The
disclosure by way of public meeting or otherwise of such information
as may be necessary to the city council in order to permit it to be
fully advised as to the facts when a taxpayer files a claim for refund
of license taxes or submits an offer of compromise with regard to
a claim asserted against him by the city for license taxes, or when
acting upon any other matter;
G. The
disclosure of general statistics regarding taxes collected or business
done in the city.
(Prior code § 14.16; Ord. 1275 § 1, 1974)
A. If any
person fails to file any required statement within the time prescribed
or if, after demand therefor made by the collector, he fails to file
a corrected statement, or if any person subject to the tax imposed
by this chapter fails to apply for a license, the collector may determine
the amount of license tax due from such person by means of such information
as he may be able to obtain.
B. If the
collector is not satisfied with the information supplied in applications
or statements filed, he may determine the amount of any license tax
due by means of any information he may be able to obtain.
C. 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 mail, postage prepaid, addressed to the person so assessed
at his last known address. Such person may, within 15 days after the
mailing or serving of such notice, make application in writing to
the collector 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 15 days before the city council. The collector
shall give at least 10 days' notice to such person of the time and
place of hearing in the manner prescribed above 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
above for serving notices of assessment.
(Prior code § 14.17; Ord. 1275 § 1, 1974)
Any person aggrieved by any decision of the collector with respect
to the issuance or refusal to issue any license may appeal to the
city council by filing a notice of appeal with the clerk of the council
within 15 days after notice of the decision of the collector. The
city council shall thereupon fix a time and place for hearing such
appeal not later than 30 days after the notice of appeal is received
by the clerk. The clerk of the council shall give notice to such person
of the time and place of hearing by serving it personally or by depositing
it in the United States mail, postage prepaid, addressed to such person
at his last known address. The city council shall have authority to
determine all questions raised on such appeal. No such determination
shall conflict with any substantive provision of the ordinance codified
in this chapter.
(Prior code § 14.18; Ord. 1275 § 1, 1974)
In addition to all other power conferred upon him, the collector
shall have the power, for good cause shown, to extend the time for
filing any required sworn statement or application for a period not
exceeding 30 days and, in such case, to waive any penalty that would
otherwise have accrued, except that seven percent simple interest
shall be added to any tax determined to be payable.
(Prior code § 14.19; Ord. 1275 § 1, 1974)
No license issued pursuant to this chapter shall be transferable;
provided, that where a license is issued authorizing a person to transact
and carry on a business at a particular place, such licensee may,
upon application therefor and paying a fee of $5.00, have the license
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 further, that transfer, whether by sale or otherwise,
to another person under such circumstances that the real or ultimate
ownership after the transfer is substantially similar to the ownership
existing before the transfer, shall not be prohibited by this section.
For the purpose of this section, stockholders, bondholders, partnerships
or other persons holding an interest in a corporation or other entity
herein defined to be a person, are regarded as having the real or
ultimate ownership of such corporation or other entity.
(Prior code § 14.20; Ord. 1275 § 1, 1974)
A duplicate license may be issued by the collector to replace
any license previously issued hereunder which has been lost or destroyed,
upon the licensee filing statement of such fact and, at the time of
filing such statement, paying to the collector a duplicate license
fee of $5.00.
(Prior code § 14.21; Ord. 1275 § 1, 1974)
A. Any
licensee, transacting and carrying on business at a fixed place of
business in the city, shall keep the license posted in a conspicuous
place upon the premises where such business is carried on.
B. Any
licensee, transacting and carrying on business but not operating at
a fixed place of business in the city, shall keep the license upon
his person at all times while transacting and carrying on the business
for which it is issued.
C. Whenever
identifying stickers, tags, plates or symbols have been issued for
each vehicle, device, machine, or other piece of equipment included
in the measure of a license tax, the person to whom such stickers,
tags, plates or symbols have been issued shall keep firmly affixed
upon each vehicle, device, machine or piece of equipment, the identifying
sticker, tag, plate or symbol which has been issued therefor at such
locations as are designated by the collector. Such sticker, tag, plate
or symbol shall not be removed from any vehicle, device, machine or
piece of equipment kept in use during the period for which the sticker,
tag, plate or symbol is issued.
D. No person
shall fail to affix, as required herein, any identifying sticker,
tag, plate or symbol to the vehicle, device, machine or piece of equipment
for which it has been issued at the location designated by the collector.
E. No person
shall give away, sell or transfer any identifying sticker, tag, plate
or symbol, referred to above, to another person or permit its use
by another person.
(Prior code § 14.22; Ord. 1275 § 1, 1974)
A. Unless
otherwise specifically provided, all annual license taxes under provision
of this chapter shall be due and payable in advance on the first day
of January of each year; provided, that license taxes covering new
operations commenced after the first day of January may be prorated
for the balance of the license period.
B. Except
as otherwise herein provided, license taxes, other than annual, required
hereunder shall be due and payable in advance as follows:
1. Semiannual
license taxes, measured by gross receipts, on the first day of January
and the first day of July of each year;
2. Quarterly
license taxes, measured by gross receipts, on the first day of January,
April, July and October of each year;
3. Monthly
license taxes, measured by gross receipts, on the first day of each
and every month;
4. Weekly
flat rate license taxes on Monday of each week;
5. Daily
flat rate license taxes each day;
6. Other
flat rate license taxes are payable on the first day of business and,
thereafter, on the first day of any applicable period.
(Prior code § 14.23; Ord. 1275 § 1, 1974)
A. For
failure to pay a license tax when due, the collector shall add a penalty
of 20 percent of said license tax on the first day of each month after
the due date thereof; provided, that the total amount of such penalty
to be added shall in no event exceed 60 percent of the amount of the
license tax due.
B. No license
or sticker, tag, plate or symbol shall be issued, nor one which has
been suspended or revoked shall be reinstated or reissued, to any
person who, at the time of applying therefor, is indebted to the city
for any delinquent license taxes, unless such person, with the consent
of the collector, enters into a written agreement with the city, through
the collector, to pay such delinquent taxes plus 12 percent simple
annual interest upon the unpaid balance in monthly installments, or
more often, extending over a period of not to exceed one year.
C. In any
agreement so entered into, such person shall acknowledge the obligation
owned to the city and agree that, in the event of failure to make
timely payments of any installment, the whole amount unpaid shall
become immediately due and payable and his current license shall be
revocable by the collector upon 30 days notice. In the event legal
action is brought by the city to enforce collection of any amount
included in the agreement, such person shall pay all costs of suit
incurred by the city or its assignee, including a reasonable attorney's
fee. The execution of such an agreement shall not prevent the prior
accrual of penalties on unpaid balances at the rate provided hereinabove,
but no penalties shall accrue on account of taxes included in the
agreement after the execution of the agreement during such time as
such person shall not be in breach of the agreement.
(Prior code § 14.24; Ord. 1275 § 1, 1974; Ord.
1789 § 1, 1984)
Where a license for revenue purposes has been issued to any
business by the city and the tax paid therefor under the provisions
of any ordinance heretofore enacted and the term of such license has
not expired, then the license tax prescribed for said business by
this chapter shall not be payable until the expiration of the term
of such unexpired license.
(Prior code § 14.25; Ord. 1275 § 1, 1974)
No refund of an overpayment of taxes imposed by this chapter
shall be allowed in whole or in part unless a claim for refund is
filed with the collector within a period of three years from the last
day of the calendar month following the period for which the overpayment
was made and all such claims for refund of the amount of the overpayment
must be filed with the collector on forms furnished by him and in
the manner prescribed by him. Upon the filing of such a claim and
upon the determination by the collector that an overpayment has been
made, he shall refund the amount overpaid.
(Prior code § 14.26; Ord. 1275 § 1, 1974)
A. For
every person selling any goods, wares or merchandise, or manufacturing
and selling any goods, wares or merchandise at retail, or any person
engaged in any business where the principal activity is the furnishing
of services; or for every person conducting, managing, carrying on
or engaging in any occupation not otherwise specifically taxed by
other provisions of this chapter, the business tax shall be according
to Schedule A.
B. For
the purpose of this section, a retail sale or sale at retail means
a sale of goods, wares or merchandise for any purpose other than resale
in the regular course of business. Retail sales shall include, but
not be limited to, the following businesses:
Apparel shops—men and women
Appliance store
Automobile parts store
Bakery
Bar, tavern
Bicycle shop
Boat sales
Book store
Carpet shop
Clothing establishment
Coin and stamp shops
Concessionaire
Dairy
Delicatessen
Department store
Drive-in
Drug store
Feed store
Florist, nursery
Food market
Furniture store
Funeral headstones
Gift shop
Glass company
Grocery store
Gunsmith
Hardware store
Home furnishing store
Jeweler
Liquor store selling nonalcoholic items
Lumber company
Meat market
Music store
New car dealer
Office supplies store
Oil distributor
Paint store
Pet shop
Pharmacy
Printing shop
Radio and TV sales
Restaurants
Shoe store
Snack shop
Supermarket
Tire sales and services
Used car dealer
Variety store.
C. Service
businesses shall include, but not be limited to, the following businesses:
Advertisement service
Air conditioning service
Ambulance service
Answering service
Appliance repair
Armored car service
Auto body and fender shop
Barber shop
Beauty shop
Billiard and pool parlor
Bowling alley
Carpet cleaning
Car wash
Caterers
Cleaning, laundry, laundromat
Coin-operated machines
Day nursery
Delivery service
Dog care
Employment agency
Entertainment establishment
Frozen food locker
Garage, repair shop
Gardeners
Golf course
Health spas
Janitorial service
Knitting and sewing shop
Lawnmower service
Locksmith
Machine shop
Newspaper publication
Notary public
Parking lot
Photographer
Radio or television stations
Recycling
Refrigeration service
Rental service
Service station
Shoe repair shop
Sign shop
Stenographer, public
Tailor
Taxicab
Theaters
Tire repair service
Towing service
Training school
Travel agency
Tree service
Trucking service
Upholstery
Watch repair.
SCHEDULE A
|
---|
Annual Gross Sales
|
Class
|
Business Tax
|
---|
Under
|
—
|
$ 15,000
|
A
|
$ 15.00
|
$ 15,001
|
—
|
30,000
|
B
|
30.00
|
30,001
|
—
|
60,000
|
C
|
40.00
|
60,001
|
—
|
100,000
|
D
|
50.00
|
100,001
|
—
|
140,000
|
E
|
60.00
|
140,001
|
—
|
200,000
|
F
|
70.00
|
200,001
|
—
|
250,000
|
G
|
85.00
|
250,001
|
—
|
325,000
|
H
|
100.00
|
325,001
|
—
|
500,000
|
I
|
150.00
|
500,001
|
—
|
1,000,000
|
J
|
200.00
|
1,000,001
|
and up
|
K
|
250.00
|
(Prior code § 14.27; Ord. 1275 § 1, 1975; Ord.
1558 § 1, 1981)
For every person manufacturing and selling any goods, wares
or merchandise at wholesale, or for every public utility except any
public utility which makes an annual payment to the city under a franchise
or similar agreement, the business tax shall be according to Schedule
B:
SCHEDULE B
|
---|
No. of Employees
|
Class
|
Business Tax
|
---|
1—2
|
L
|
$30.00
|
3—5
|
M
|
50.00
|
6—10
|
N
|
80.00
|
11—43
|
O
|
80.00
(plus $5.00 per employee over 10)
|
44 and over
|
P
|
250.00
|
(Prior code § 14.28; Ord. 1275 § 1, 1974)
For every person engaged in the business of renting or letting
any apartment house containing three or more units; boardinghouse,
dormitory, hotel, lodging house, motel or rooming house containing
three or more rental units; convalescent hospital, nursing or rest
home caring for three or more physically or mentally afflicted persons;
or any renting or letting accommodations for dwelling, sleeping or
lodging and not otherwise specifically provided for in this chapter,
the business tax shall be according to Schedule C:
SCHEDULE C
|
---|
No. of Rental Units
|
Class
|
Business Tax
|
---|
3—6
|
Q
|
$15.00
|
7—12
|
R
|
30.00
|
12 and over
|
S
|
30.00
(plus $1.25 per room over one)
|
(Prior code § 14.29; Ord. 1275 § 1, 1974)
For every person conducting, managing, carrying on or engaging
in any occupation or similar occupation hereinafter enumerated, the
business tax shall be according to Schedule D:
Auction houses
Card rooms
Itinerant merchant, peddler, solicitor, photographer
Street stands, including nonexempt produce sales
Firework stands and Christmas tree lots
Dances
Athletic events, lectures, shows, auto races, etc.
Housemoving.
SCHEDULE D
|
---|
Time Period
|
Class
|
Business Tax
|
---|
Annual
|
T
|
$250.00
|
Quarterly
|
U
|
75.00
|
Monthly
|
V
|
30.00
|
Daily
|
W
|
15.00
|
(Prior code § 14.30; Ord. 1275 § 1, 1974)
A. Commission
Merchant or Broker. For the purpose of this section, the business
of a commission merchant or broker shall be deemed to include the
buying and selling of goods, wares or merchandise by a person to the
extent that the person:
1. Does
not engage in the business of manufacturing, refining, fabricating,
milling, treating or other processing of the goods, wares or merchandise
bought and sold, and does not cause said goods, wares or merchandise
to be manufactured, refined, fabricated, milled, treated or otherwise
processed;
2. Does
not obtain or retain title to said goods, wares or merchandise except
in one or more of the following situations: while such may be in transit,
or for short periods of time before transportation commences or after
it ceases; and
3. Does
not store or warehouse such goods, wares or merchandise except during
one or more of the following situations: while such goods, wares or
merchandise are actually in transit, or for short periods of time
before transportation commences or after it ceases.
B. Collection
Agency. "Collection agency" means and includes all persons engaged
directly or indirectly and as a primary or secondary object, business
or pursuit, in soliciting claims for collection or in the collection
of claims owed or due or asserted to be owed or due to another, and
any person, when engaged in collecting accounts for another, where
the employment is for one or more persons, shall be deemed to be engaged
in the collection business within the meaning of this section. Any
person using a fictitious name in collecting his own accounts receivable
with the intention of conveying to the debtor that a third party has
been employed, is a collection agency as contemplated by this section
and, shall be subject to the provisions thereof. The term "collection
agency" does not include attorneys-at-law, individuals regularly employed
on a regular wage or salary in the capacity of credit men or in another
similar capacity upon the staff of employees of any person not engaged
in the business of a collection agency, banks, abstract companies
doing an escrow business, duly licensed real estate brokers or agents
doing a real estate business, nor a merchant-owned nonprofit credit
association unless such are conducting a collection agency.
C. Lending
Money, Etc. Subject to the exceptions stated hereafter, for each person
engaged in the business of lending money, advancing credit, or lending
credit or arranging for the loan of money or advancing of credit or
lending of credit for and on his own behalf or on behalf of any other
person as principal, agent or broker, whether security of any kind
is taken for such loan or advance or not; or purchasing or discounting
or arranging for the purchase or discounting of any obligation or
evidence of money due or to become due, whether such obligation or
evidence is secured, guaranteed or not, and whether the person so
purchasing or arranging for the purchase of the items aforesaid acts
as principal, agent or broker.
D. Tax
Schedule—Professions. For every individual or person conducting,
managing, carrying on or engaging in any profession or occupation
hereinafter enumerated, the business tax shall be $100.00 per year:
Abstract title company
Accountant
Advertising agent
Architect
Attorney
Auditor
Auctioneer
Broker or commission agent
Chemist
Chiropodist
Chiropractor
Collection agency or agent
Credit reporting bureau
Dentist
Engineer
Finance company
Mortician
Money lender or broker
Optician
Optometrist
Osteopath
Pharmacist
Psychiatrist
Physician
Psychologist
Radio, television advertising
Real estate broker
Surgeon
Tax consultant
Veterinarian
X-ray or clinical laboratory
E. General. The provisions of subsection
D notwithstanding, every person engaged in the profession of accountant, architect, attorney, auditor, chiropodist, chiropractor, dentist, engineer, optician, optometrist, osteopath, pharmacist, psychiatrist, physician, psychologist, surgeon, veterinarian, X-ray or clinical laboratory technician, shall pay a license fee of $50.00 per year if he has been licensed to practice such profession by any state or country for two years or less.
(Prior code § 14.31; Ord. 1275 § 1, 1974)
For every person engaged in business as a contractor, the business
tax shall be $100.00 per year or $50.00 dollars semiannually per general
contractor, and $50.00 per year or $25.00 semiannually per subcontractor.
For the purposes of this chapter, a contractor is defined as
any person who contracts with another person as a contractor or architect
or registered civil engineer acting solely in his professional capacity
who, in any capacity other than an employee of another, with wages
as the sole compensation, undertakes to or offers to undertake to,
or purports to have the capacity to undertake to, or submits a bid
to, or does himself or by or through others, construct, alter, repair,
add to, subtract from, improve, move, wreck or demolish any building,
highway, road, railroad, excavation or other structure, project, development
or improvement, or to do any part thereof, including the erection
of scaffolding or other structures or works in connection therewith.
(Prior code § 14.32; Ord. 1275 § 1, 1974)
Every person not having a fixed place of business within the
city who makes retail deliveries of goods and services by motor vehicle
within the city or who maintains, installs or repairs goods, wares
or merchandise or equipment inside the city, or who provides a service
not otherwise covered in this chapter, the business tax therefor shall
be $50.00 annually or $30.00 semiannually for the first vehicle and
$25.00 per year for each additional vehicle.
(Prior code § 14.33; Ord. 1275 § 1, 1974)
For every person engaged in the business of renting space in
an auction yard to marketers, the business tax shall be according
to Schedule E.
SCHEDULE E
|
---|
Annual Gross Sales
|
Class
|
Tax
|
---|
$0 $100,000
|
I
|
$ 250.00
|
100,001—150,000
|
II
|
500.00
|
150,001—200,000
|
III
|
750.00
|
200,001—300,000
|
IV
|
1,000.00
|
300,001—400,000
|
V
|
1,250.00
|
Over $400,000
|
|
1,500.00
|
For purposes of this section, the following definitions shall
prevail:
"Marketer" means a person who rents space in the auction yard
for the purpose of using such space for selling, at retail, services
or goods, wares, merchandise or other personal property.
"Auction yard" means a business location at which:
1. The
operator thereof rents space therein to marketers;
2. The space so rented is rented and used by such marketers for the purpose of selling at retail, services or goods, wares, merchandise or other personal property. No business licensed under this section shall be subject to a license under Sections
6.04.270 and/or
6.04.300; provided, however, that nothing herein shall be read to prevent the application of such sections to any marketer as defined by this section.
(Prior code § 14. 34; Ord. 1275 § 1, 1974)
A. For
every person conducting, managing, carrying on or engaging in the
business of automobile wrecking or junkyard, the business tax shall
be $200.00 annually.
B. For
the purpose of this section, "auto wrecker" means every person who
buys, receives or acquires any motor vehicle as the term "motor vehicle"
is defined in the
Vehicle Code of the State of California, for the
purpose of dismantling or disassembling, or who dismantles or disassembles
any such motor vehicle, whether for the purpose of dealing in the
parts thereof or for the purpose of selling or otherwise dealing in
the materials of such vehicle or vehicles.
C.
1. For
the purpose of this section, a "junkyard" or "dealer" shall mean any
person engaged in the business of buying and selling, or otherwise
dealing in, articles commonly known or referred to as "junk" including,
but not limited to, old or secondhand sacks, cans, bottles or metals,
at a fixed place of business within the city.
2. The
term "junkyard" shall not apply to a recycling business wherein the
recyclable material is purchased or collected and sold to a business
engaged in converting the material, such as, but not limited to, aluminum
cans, glass and paper, but excluding automobile parts, to produce
a new product; provided, however, that no such material is sold for
reuse in its original state.
(Prior code § 14.35; Ord. 1275 § 1, 1974; Ord.
1558 § 2, 1981)
A. For
every person conducting, managing, carrying on, or engaging in the
business of a circus, carnival or fair, the business tax shall be
$50.00 per day or $250.00 per week.
B. For
the purpose of this section, "circus" shall mean an exhibition or
entertainments at which feats of horsemanship, acrobatic feats or
trained or wild animals exhibited or displayed in the city, to which
exhibition or entertainment an admission fee is charged, and which
exhibition is conducted by a person having no regular established
place of business in the city for the exhibition thereof.
C. For
the purpose of this section, "carnival" shall mean any fair, festival
or like activity of a temporary nature having a concession or concessions.
"Concession" is herein defined to include any booth or stand or any
space, court or area at, or in which, any game or test of skill, science
or amusement is offered and at, or in which, the public is permitted
or invited to participate for a fee, charge or donation.
(Prior code § 14.36; Ord. 1275 § 1, 1974)
For every person conducting, managing or carrying on a pawnshop
or acting as pawnbroker, the business tax shall be $100.00 per year.
For the purpose of this section, "pawnbroker" shall mean and
include any person engaged in the business of receiving goods in pledge
as security for a loan.
(Prior code § 14.37; Ord. 1275 § 1, 1974)
For each person engaged in the business of leasing or renting
space within any mobile home park or special occupancy trailer court,
the business tax shall be $30.00 for the first 10 spaces or units,
and $2.00 per unit thereafter.
As used herein, the term "mobile home park" or "special occupancy
trailer park" shall be the same meaning as set forth in the Zoning
Ordinance to be found in the offices of the city clerk or the planning
department.
(Prior code § 14.38; Ord. 1275 § 1, 1974)
The collector may establish rules and regulations not inconsistent
with the provisions of this chapter as may be necessary or desirable
to aid in the enforcement of the provisions of this chapter.
(Prior code § 14.39; Ord. 1275 § 1, 1974)
Two types of business listings are available for purchase from
the collector. A complete City of Roseville business listing, which
provides a listing of all licensed businesses in the city, is available
for $62.00. A new City of Roseville business listing, which provides
a listing of those businesses issued a new or renewed business license
during a particular month, is available for $16.50. Customers requesting
that a listing be mailed will be subject to an additional $2.00 fee.
Business listings will be provided in compact disc format when available.
(Ord. 4325 § 1, 2006)
It is the purpose of this chapter to provide rules governing
the issuance of permits for filming activities on or using public
property of the City of Roseville. The intent of this chapter is to
ensure that still photographers and motion picture, television, commercial
and non-theatrical filming companies will be encouraged to use locations
for filming activities within the city so long as those activities
are consistent with the public safety and the protection of property.
(Ord. 3017 § 1, 1996)
"Applicant"
shall mean the person, organization, corporation, association
or other entity applying for a permit to film in the City of Roseville.
"City"
shall mean the City of Roseville, a municipal corporation.
"Fee schedule"
shall mean those fees and reimbursements for costs as adopted
by resolution of the city council.
"Filming activity"
shall mean the staging, shooting, filming, videotaping, photographing,
or other similar process conducted for the making of still photographs,
motion pictures, television programs, commercial and non-theatrical
film productions.
"Film permit coordinator"
shall mean the person designated by the city manager to issue
film permits in the City of Roseville.
"Film permit"
shall mean written authorization from the film permit coordinator
to conduct the filming activity described in the permit.
"News purposes"
shall mean a filming activity conducted for the purpose of
reporting on persons, events, or scenes which are in the news for
newspapers, television news, and other news media.
"Permittee"
shall mean the person, organization, corporation, association
or other entity issued a film permit under this chapter.
"Public property"
shall mean any street, right-of-way, public trail, or bikeway
owned and maintained by the city, or any public park, building or
other real property owned or leased by the city.
"Still photography"
shall mean and include all activity attendant to staging
or shooting commercial still photographs.
"Student filming activity"
shall mean filming activity conducted to fulfill a course
requirement by a student enrolled at a public or private school.
(Ord. 3017 § 1, 1996)
It is unlawful to conduct a filming activity as defined in Section
6.08.020(C) on public property within the city without first obtaining
a film permit from the film permit coordinator.
The film permit must be in the possession of the permittee at
all times while on location in the city.
An applicant shall obtain the private property owner's permission,
consent, and/or lease for use of property not owned or controlled
by the city, and shall comply with and be subject to all other provisions
of state law and this code, including, but not limited to, any regulations
or restrictions governing the use of the private property as may be
applicable to the filming activity pursuant to Title 19 of this code.
(Ord. 3017 § 1, 1996)
The provisions of this chapter shall not apply to any of the
following activities, provided that the activity will not require
the closure of a city street or substantially impede pedestrian or
vehicular traffic thereon:
A. Filming
activities conducted for news purposes as defined in Section 6.08.020(G).
B. Filming
activities conducted for use in a criminal investigation or civil
or criminal court proceeding.
C. Non-commercial
filming activities conducted solely for private or family use.
D. Commercial
still photography or staging thereof, when conducted to the exclusion
of any other filming activity as defined in Section 6.08.020(J), when
the following conditions apply:
1. The
still photography, or staging thereof, will not be conducted on city
property;
2. The
still photography, or staging thereof, will not require the parking
of more than two motor vehicles on any public street within the city.
E. Filming
activities conducted by or for the city or for any public access or
governmental programming channel.
(Ord. 3017 § 1, 1996)
Applications for a film permit shall be submitted to the film
permit coordinator a minimum of two business days in advance of the
day the film activity is to begin, except that an application for
a film permit which includes traffic controls exceeding three minutes,
shall be submitted a minimum of four working days in advance, and
further excepted, that an application which includes street closures,
stunts, or pyrotechnics shall be submitted a minimum of 10 business
days in advance of the first day of filming.
Applicants shall submit applications at the earliest advance
date possible in order to facilitate coordination between city departments.
Upon showing of good cause, the film permit coordinator shall
consider applications which are filed after the filing deadline if
there is sufficient time for city staff to process and review the
application and to prepare for the filming activity.
(Ord. 3017 § 1, 1996)
The permit application shall be on a form furnished by the city
and signed by the applicant or agent thereof. Such application shall
include, but not be limited to, the following information:
A. Name,
address, and telephone number of applicant;
B. Name,
address, and 24-hour telephone number(s) of person in charge of filming
on location;
C. Filming
location(s), dates and approximate daily call times of proposed filming
activity;
D. Description
of scenes to be filmed and/or diagrams of the site of filming, including
details of any hazardous filming activity employing firearms, explosives,
the use of open flame, other pyrotechnical effects, animals, use of
amplified noise, stunts, filming of moving motor vehicles, watercraft
or aircraft;
E. Description
of the types and number of motor vehicles which will be parked on
public streets, and description of any equipment to be placed on public
property;
F. Evidence of adequate insurance certification as required by the risk manager pursuant to Section
6.08.110;
G. Such
other information descriptions, diagrams, and technical information
as the film permit coordinator may require. The film permit coordinator
may promulgate such reasonable regulations as may be necessary to
ensure the filming activity does not adversely affect the public health,
safety and welfare.
(Ord. 3017 § 1, 1996)
The application shall be promptly reviewed by the film permit
coordinator. The film permit shall be denied if any of the following
will occur:
A. The
filming activity will substantially disrupt the use of a public right-of-way
or street at a time when it is usually subject to traffic congestion,
or interfere with the operation of emergency vehicles.
B. The
location of the filming activity will substantially interfere with
a right-of-way or street maintenance work, or a previously authorized
excavation permit.
C. The
filming activity will substantially interfere with other previously
authorized activities or contracts, or the safety of the public or
employees on public property.
D. The
filming activity will substantially interfere with ordinary municipal
functions, or the scheduled maintenance of city buildings or grounds.
E. The
filming activity will create a substantial risk of injury to persons
or damage to property.
F. The
filming activity will substantially disrupt the privacy and/or disturb
the peace of individuals residing in the vicinity.
G. The
applicant has failed to complete the application after being requested
to do so, or the information contained in the application is found
to be false in any material detail.
H. The
particular filming activity would violate federal or state law, or
other applicable city ordinances, including licensing or permit requirements.
(Ord. 3017 § 1, 1996)
The film permit coordinator may impose reasonable conditions
on the issuance of a film permit on the time, place, manner and duration
of filming activities to be attached to the film permit, including
but are not limited to any of the following conditions:
A. Requirements
for the presence of employees of the city or use of city property
at the applicant's expense, when required for the particular filming
activity;
B. Requirements
concerning posting of no parking signs, placement of traffic control
devices, and employment of traffic and crowd control monitors at the
applicant's expense;
C. Requirements
concerning posting of the outer boundaries of the filming activity,
and providing advance notice to affected and/or adjacent property
owners, residents and businesses;
D. Requirements
concerning the cleanup and restoration of the public property used
in the filming activity;
E. Restrictions
concerning the use of city or other public agency employee services,
vehicles and other equipment in the filming activity;
F. Requirements
that the applicant pay all fees, and obtain all permits and licenses
required for the filming activity under local, state and federal laws,
including an encroachment permit, if necessary;
G. Restrictions
on the use of firearms, explosions, and noise-creating or hazardous
devices;
H. Restrictions
on the use of stunts involving pyrotechnics, open flame, vehicle crashes
or other hazardous materials;
I. Requirements
concerning cover-up of police, fire and other official uniforms worn
by actors, when the actors are not on camera;
J. Restrictions
concerning the use of city and other public agencies logos, insignias,
badges or decals for filming purposes;
K. Restrictions
on the locations and/or daily hours the filming activity may be conducted
within the city;
L. Requirements
concerning the city's or other public agencies' receipt of proper
acknowledgment for any assistance provided in making feature, television
or commercial productions;
M. Any
other condition which the film permit coordinator deems necessary
for the protection of the public health, safety and welfare, or which
may be necessary to protect public and/or private property.
(Ord. 3017 § 1, 1996)
A. A schedule
of fees for city services and use of city property shall be in an
amount as established by resolution of the city council and charged
in accordance with the fee schedule.
B. The
applicant shall pay all actual costs incurred by the city in providing
city employees to be present during filming activity.
(Ord. 3017 § 1, 1996)
Upon reasonable written notice by the permittee in advance of
the filming activity, the film permit coordinator is authorized to
change the date for which the film permit has been issued without
requiring a new application.
(Ord. 3017 § 1, 1996)
The applicant for a film permit shall procure and maintain for
the duration of the film activity such insurance in the forms, types,
and amount as may be prescribed by the risk manager. The applicant
shall request the film permit coordinator obtain the prior insurance
liability limits from the risk manager prior to submitting the application,
and shall submit adequate proof of insurance consistent therewith
the application.
(Ord. 3017 § 1, 1996)
The applicant shall agree in writing to comply with the terms
and conditions of the film permit, which shall include an agreement
to indemnify the city in a form approved by the city attorney.
(Ord. 3017 § 1, 1996)
If the applicant requests a street closure as part of a film
permit, it shall apply for an encroachment permit to be reviewed by
the city manager or his or her designated representative. As a condition
of any encroachment permit the applicant shall give at least 24 hours'
written notice of the proposed street closure to all residents and
business owners within 300 feet of the street or streets to be closed.
(Ord. 3017 § 1, 1996; Ord. 3145 § 1, 1997)
During the filming of any special effect or stunt requiring
the use of pyrotechnics or any material deemed hazardous, including
but not limited to fireworks, open flames, or explosives, the applicant
may be required to obtain a permit from the city fire department.
(Ord. 3017 § 1, 1996)
A. Permit
Revocation. The film permit coordinator may revoke the film permit
if the permittee, or any agents, employees or contractors of the permittee
fail to comply with the terms and conditions of the film permit, or
the permit application was false in any material detail.
1. Notice
of the grounds for revocation of the film permit shall be provided
in writing to the applicant or person in charge at the location of
the filming activity.
2. Appeals of the permit revocation shall be conducted in the manner specified in Section
6.08.160.
B. Permit
Suspension. A Roseville police department officer may suspend the
film permit when the filming activity poses an immediate hazard to
persons or property and the location manager will not, or cannot,
prevent the hazard after being instructed to do so by the officer.
1. The
grounds for the permit suspension shall be provided in writing to
the permittee within one business day of the suspension.
2. Appeals of the permit suspension shall be conducted in the manner specified in Section
6.08.160.
(Ord. 3017 § 1, 1996)
A. The
permit applicant or permittee may appeal a film permit denial, revocation,
suspension, permit condition, insurance/fees requirement or the film
permit coordinator's decision not to waive a deadline set forth in
the policy. Such appeal shall be filed with the city manager not later
than five business days after the date written notice of the decision
is made. Failure to file timely appeal shall result in a waiver to
the right to appeal. The appeal shall be heard by the city manager
or his or her designee.
B. The
decision of the city manager shall be final.
(Ord. 3017 § 1, 1996)