As used in the ordinance codified in this chapter, the following words shall have the following meanings:
"Business"
means and includes professions, trades and occupations and all and every kind of calling whether or not carried on for profit.
"Employee"
means all persons engaged in the operation or conduct of any business, whether as owner, any member of the owner's family, partner, agent, manager, solicitor and any and all other persons employed or working in the business.
"Gross receipts"
means and 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 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 the materials used, labor or service costs, interest paid or payable, or losses or other expenses whatsoever. Excluded from gross receipts shall be cash discounts allowed and taken on sales; credit allowed on property accepted as part of the purchase price and which property may later be sold; any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser; 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; 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; 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.
"Person"
means and includes all domestic and foreign corporations, associations, syndicates, joint stock corporations, partnerships of every kind, clubs, Massachusetts, business, or common law trusts, societies, and individuals transacting and carrying on any business in the city, other than as an employee.
"Vehicle"
means any receptacle, or means of transport in which some load is carried or conveyed, or travels; to exclude tractor and tractor-trailer power units.
(Ord. 401 § 1, 1959)
The ordinance codified in this chapter is enacted solely to raise revenue for municipal purposes, and is not intended for regulation.
(Ord. 401 § 2, 1959)
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 regulatory provisions of other ordinances.
(Ord. 401 § 3, 1959)
Neither the adoption of the ordinance codified in this chapter nor its superseding of any portion of any other ordinance of the city shall in any manner be construed to affect prosecution for violation of any other ordinance committed prior to the effective date of the ordinance codified herein, nor be construed as a waiver of any license or any penal provision 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 thereunto appertaining shall continue in full force and effect.
(Ord. 401 § 4, 1959)
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 the business by this chapter shall not be payable until the expiration of the term of such unexpired license.
(Ord. 401 § 16, 1959)
A. 
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 the city to do so or without complying with any and all applicable provisions of this chapter.
B. 
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 applicable statutes of the United States or of the state.
C. 
Persons not required to obtain a license prior to doing business within the city because of conflict with applicable statutes of the United States or of the state shall be liable for payment of the tax imposed by this chapter.
(Ord. 401 § 5, 1959)
Every person required to have a license under the provisions of this chapter shall make application for the same to the director of finance. An application fee, in addition to the required license tax as set forth in this chapter, shall be due and payable at the time an initial application is made and at the time of each license renewal. The application fee shall be set by resolution of the city council.
(Ord. 401 § 8(a), 1959; Ord. 1409 § 4, 1991)
The director of finance may require investigation and approval of such application from the police, fire, health, building, planning or public services departments showing the premises and operations therein conform to the regulatory ordinances of the city.
(Ord. 401 § 8(b), 1959; Ord. 1206 § 5, 1983)
No person shall knowingly or intentionally misrepresent to any officer or employee of the city any material fact in procuring the licenses or permits provided for in this chapter.
(Ord. 401 § 8(e), 1959)
A. 
In addition to the other requirements of this chapter, and regardless of whether or not any person may be exempt from the payment of any license fee under the provisions of this chapter, by reason of being engaged in interstate commence or otherwise, every person not having a regularly established place of business of selling or soliciting orders for sale of goods, wares or merchandise, magazines, papers, periodicals, or any other form of occupation or business involving canvassing and soliciting from house to house or place to place or upon the streets and public places within the city, shall, before engaging in such business or occupation, make application to the administrative officer and upon approval of such application, shall make identification to the police department and receive therefrom a certificate showing that such identification has been made.
B. 
Every such person shall identify himself to the police department by signing and filling out an identification blank which shall contain the following information:
1. 
Name;
2. 
Age;
3. 
Permanent address, if any;
4. 
Local temporary address, if any;
5. 
General description of person, in such further detail as the police department may require, including fingerprints.
C. 
The identification blank shall be accompanied by a fee of ten dollars to defray the costs of conducting an investigation of the contents of the identification form to verify its contents, which shall be conducted by the police department. Any individual, firm or entity exempt from payment of any business license fees under any provision of this chapter shall also be exempt from payment of the fee provided by this subsection. This fee is in addition to any business license tax imposed by this code for nonexempt entities.
D. 
Upon making such applications and identification and complying with the provisions of this chapter, it shall be the duty of the police department to issue to such person a certificate showing that such person has complied with the provisions of this section. Such person shall thereafter retain such certificate and have same upon his person at all times while engaged in any of the activities mentioned in this section, and it shall be the duty of such person to display the same to any party to whom he solicits any business upon request therefor.
E. 
Every person issued a license pursuant to the terms and conditions set forth hereinabove shall not engage in any door-to-door or house-to-house solicitations or canvassing at residences located within the city between the hours of six p.m. and seven a.m.
(Ord. 401 § 24, 1959; Ord. 1045 § 1, 1978; Ord. 1327, 1988)
Upon the payment of the prescribed license tax the director of finance shall issue to such person a license which shall contain:
A. 
The name of the person to whom the license is issued;
B. 
The business licensed;
C. 
The place where such business is to be transacted and carried on; and
D. 
Such other information as may be necessary for the enforcement of the provisions of this chapter.
(Ord. 401 § 8(a), 1959)
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.
(Ord. 401 § 8(c), 1959)
Any person aggrieved by any decision of the director of finance with respect to the issuance or refusal to issue such license may appeal to the council by filing a notice of appeal with the clerk of the council. The council shall thereupon fix a time and place for hearing such appeal. 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 Post Office at La Habra, California, postage prepaid, addressed to such person at his last known address. The council shall have authority to determine all questions raised on such appeal. No such determination shall conflict with any substantive provision of this chapter.
(Ord. 401 § 13, 1959)
Unless otherwise specifically provided, all annual license taxes, under provisions of this chapter, shall be due and payable in advance on January 1st of each year; provided, that license taxes covering new operations, commencing after January 1st may be prorated for the balance of the license period on a quarterly basis.
(Ord. 401 § 19, 1959; Ord. 1049 § 1, 1978)
Except as otherwise provided in this chapter, license taxes, other than annual, required under this chapter, shall be due and payable as follows:
A. 
Semiannual license taxes, measured by gross receipts, on the first day of January and the first day of July of each year;
B. 
Quarterly license taxes, measured by gross receipts, on the first day of January, April, July and October of each year;
C. 
Monthly license taxes, measured by gross receipts, on the first day of each and every month;
D. 
Weekly flat-rate license taxes on Monday of each week in advance;
E. 
Daily flat-rate license taxes each day in advance.
(Ord. 401 § 19, 1959)
For failure to pay a license tax when due, the director of finance shall add a penalty of ten percent of the license tax on the last day of each month after the due date thereof; providing that the amount of such penalty to be added shall in no event exceed one hundred percent of the amount of the license tax due.
(Ord. 401 § 20, 1959)
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 license tax and penalties.
(Ord. 401 § 8(d), 1959)
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 two dollars have the license amended to authorize the transacting and carrying on of such business under the license at some other location to which the business is or is to be moved.
(Ord. 401 § 15, 1959)
A separate license must be obtained for each branch establishment or separate place of business in which the business, trade, calling or occupation is carried on and each license shall authorize the party obtaining it to carry on, pursue or conduct only such businesses, trades, callings or occupations, described in the license, and which are indicated thereby. Provided, however, that each separate branch may pay a minimum license fee of fifteen dollars per year and, in addition thereto, the appropriate rate on the gross receipts of all branches as provided in this chapter.
(Ord. 401 § 6, 1959)
A duplicate license may be issued by the director of finance to replace any license previously issued under this chapter 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 city a duplicate license fee of two dollars.
(Ord. 401 § 17, 1959)
All licenses must be kept and posted in the following manner:
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 at his fixed place of business. All soliciting representatives shall be identified per Section 5.04.100, and all commercial vehicles shall be identified by tab per subsection C of this section.
C. 
All commercial vehicles engaged in pickup, delivery or performance of services shall display in a conspicuous location on rear of vehicle an identification tab issued by the city yearly as part of the business license.
(Ord. 401 § 18, 1959)
A. 
State and Federal Laws. 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 of the state from payment of such taxes as are prescribed in this chapter.
B. 
Interstate Commerce. None of the license taxes provided for by this chapter shall be so applied as to occasion an undue burden upon interstate commerce. In any case where a license tax is believed by a licensee or applicant for license to place an undue burden upon such commerce, he may apply to the director of finance for an adjustment of the tax so that 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 license tax. The applicant shall, by affidavit and supporting testimony, show his method of business and the gross volume or estimated gross volume of business and an estimate of, or its actual allocation as between interstate and intrastate business and such other information as the director of finance may deem necessary in order to determine the extent, if any, of such undue burden on such commerce. The director of finance shall then cause an investigation to be made, and after having first obtained the written opinion 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 director of finance shall have the power to base the license tax upon a percentage of gross receipts, or any measure which will assure that the license tax assessed shall be uniform with that assessed on businesses of like nature, so long as the amount assessed does not exceed the license tax as prescribed by this chapter. Should the director of finance 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 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.
C. 
The provisions of this chapter shall not be deemed or construed to require the payment of a license tax to conduct, manage, or carry on any business, occupation or activity from any institution or organization which is conducted, managed or carried on wholly for the benefit of charitable purposes or from which profit is not derived, either directly or indirectly, by any individual; nor shall any license tax be required for the conducting of any entertainment, concert, exhibition, or lecture on scientific, historical, literary, religious or moral subjects within the city whenever the receipts of any such entertainment, concert, exhibition or lecture are to be appropriated to any church or school or to any religious or benevolent purpose; nor shall any license tax be required for the conducting of any entertainment, dance, concert, exhibition or lecture by any religious, charitable, fraternal, educational, military, state, county or municipal organization or association whenever the receipts of any such entertainment, dance, concert, exhibition or lecture are to be appropriated for the purpose and objects for which such organization or association was formed and from which profit is not derived either directly or indirectly, by any individual; provided, however, that nothing in this subsection shall be deemed to exempt any such organization or association from complying with any of the provisions of this code requiring a permit to conduct, manage, or carry on any profession, trade, calling or occupation.
D. 
No license tax payable under this chapter shall be payable by any person who has received an honorable discharge or release from active duty in one of the United States armed services, who is physically unable to obtain a livelihood by manual labor, and who is a voter of this state; provided, however, that such disabled veteran shall exhibit his authenticated discharge papers and voter registration certificate to the chief of police, who shall issue an identification certificate to be validated by the director of finance as a license exempt of fee.
E. 
Franchised Utilities. No license tax payable under this chapter shall be payable by any public utility operating in the city under a franchise requiring franchise payments to the city, except for retail merchandising not covered by the franchise.
F. 
Any doctor, lawyer, architect, dentist or other professional person not having a fixed place of business within the city who is called upon to come to the city to render services.
G. 
Any commercial travelers or selling agents, selling their goods to dealers for the purpose of resale; provided, that agents who also make deliveries of goods, shall pay the license fees provided for in this chapter.
(Ord. 401 § 7(a)—(g), 1959)
The director of finance, after giving notice and a reasonable opportunity for hearing to a licensee, may revoke any license granted pursuant to the provisions of Section 5.04.220 upon information that the licensee is not entitled to the exemption as provided therein.
(Ord. 401 § 7(h)(5), 1959)
A. 
The director of finance, his deputies, all police officers, and inspectors of the fire and building departments are appointed as business license inspectors in addition to their several other duties, and shall have and exercise the power to enter any place of business for which license is required by this chapter and to demand the exhibition of the license for the current year by any person engaged or employed in the transaction of the business and if such person shall then and there fail to exhibit the license, the licensee shall be liable to the penalty provided in Section 5.04.290 for a violation of this chapter.
B. 
It is made the duty of such officers and inspectors to notify the director of finance, in writing, of any person violating any of the provisions of this chapter.
(Ord. 401 § 21, 1959)
A. 
Any person violating any of the provisions of this chapter or knowingly or intentionally misrepresenting to any officer or employee of the city any material fact in procuring a license or permit herein provided for, who shall permit any unlawful or unauthorized activity to occur on the premises of a business licensed under this chapter shall be guilty of a misdemeanor.
B. 
In addition to any other penalty imposed by law, violation of this chapter shall constitute grounds for revocation of any such license or permit and the finance director may revoke the permit or license after giving the applicant reasonable opportunity to be heard and notice of the grounds upon which the revocation is based. The finance director shall establish a procedure for response by licensee to allegations made.
C. 
Any person aggrieved by any decision of the finance director may appeal the decision to the city council by filing a written notice of appeal with the city clerk on a form supplied by the finance director. The notice must be filed within ten days after the finance director sends notice of revocation to licensee by certified or registered mail at address shown on permit or application.
D. 
In the event that any court of competent jurisdiction declares any provision of the ordinance codified in this section void or unenforceable for any reason, the remaining provisions shall continue in full force and effect independent or void of unenforceable provisions to the extent permitted by law.
(Ord. 401 § 25, 1959; Ord. 1170 § 1, 1982)