For the purpose of this chapter, the following words shall have
the following meanings:
means professions, trades and occupations, and all and every
kind of calling carried on for profit or livelihood.
"Gross receipts"
means the total amount of the sale price of all sales and
the total amount charged or received for the performance of any act,
service, or employment of whatever nature it may be for which a charge
is made or credit allowed, whether or not such act, service or employment
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, and
any amount for which credit is allowed by the seller to the purchaser
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,
any tax required by law to be included in or added to the purchase
price and collected from the consumer or purchaser, and 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.
Businesses doing business both inside and outside the City may
apply to the City Clerk to apportion gross receipts to fairly reflect
those portions of taxed activities actually carried on in the City.
In such cases "gross receipts" as used in this chapter
shall be those portions of taxed activities specified in paragraph
1 of this subsection actually carried on in the City.
means 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.
(Ord. 71-68 §1; Ord. 84-18 §1)
The ordinance codified in this chapter is enacted solely to
raise revenue for municipal purposes and is not intended for regulation;
nor is the licensing of any business, trade or calling under this
chapter to be construed as authorizing or sanctioning any departure
or failure to comply with the licensing provisions of the State of
California or the United States of America.
(Ord. 71-68 §2)
Any person required to pay a license tax for transacting and
carrying on any business under this chapter shall be relieved from
the payment of any license tax for the privilege of doing such business
which has been required under any other ordinance of the City, but
shall remain subject to the regulatory provisions of such other ordinances.
This section shall not apply to inspection fees.
(Ord. 71-68 §3)
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 ordinance committed prior to the effective date of the ordinance
codified in this chapter, nor be construed as a waiver of any license
or any penal provisions applicable to any such violation, nor be construed
to affect the validity of any bond or cash deposit required by any
ordinance to be posted, filed or deposited, and any and all rights
and obligations thereunto appertaining shall continue in full force
and effect.
(Ord. 71-68 §4)
License taxes are levied upon all businesses, trades, professions,
callings and occupations in the City in the amounts prescribed in
this chapter, and it is unlawful for any person to transact and carry
on any business 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. Contractors who do not maintain a fixed
place of business within the City shall be required to obtain a license
and pay the tax specified by this chapter with respect to any contract
performed by said contractor within the City.
(Ord. 71-68 §5)
A separate license must be obtained for each branch establishment
or location of the business transacted and carried on, 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;
provided, that the warehouses and distributing plants used in connection
with or incidental to a business licensed under the provisions of
this chapter shall not be deemed to be separate places of business
or branch establishments.
(Ord. 71-68 §6)
It shall be the duty of the Chief of Police, and he or she is
directed to enforce each and all of the provisions of this chapter,
and it shall be his or her duty to cause a complaint to be filed against
any and all persons found to be violating any of the provisions of
this chapter.
(Ord. 71-68 §31)
The amount of any license tax imposed by the provisions of this
chapter shall be deemed to be a debt to the City, and any person carrying
on any business without first having procured a license to do so from
the City, shall be liable in an action in the name of the City brought
in any court of competent jurisdiction, for the amount of the license
tax imposed upon such business.
(Ord. 71-68 §32)
All of the provisions of this chapter providing for the performance
of official action on the part of the tax collector, shall be performed
by the City Clerk.
(Ord. 71-68 §33)
The license collector immediately upon the issuance of any license
under the provisions of this chapter shall forward a copy thereof
to the City Clerk, who may cause an investigation to be made of the
person and premises licensed to ascertain that all applicable laws
of the State of California and provisions of the municipal code of
the City are being observed.
(Ord. 71-68 §34)
Any person who is required to receive a clearance and investigative
report from the police department, including fingerprinting and/or
other investigation, shall pay a fee of $3 for this service. It is
expressly provided that this fee is not a license tax or fee; it shall
be solely to cover the cost of enforcement of the regulatory act and
procedure.
(Ord. 71-68 §35)
All solicitors, hawkers, peddlers and itinerant vendors shall
be required to obtain police clearance.
(Ord. 71-68 §36)
A.
Constitution
or Statutes of the United States or the State of California. Nothing
in this chapter shall be deemed or construed to apply to any person
transacting and carrying on any business except by virtue of the Constitution
or applicable provisions or statutes of the United States or of the
State of California from the payment to municipal corporations of
such license taxes as are prescribed in this chapter.
B.
Produce
of Farmers. No license tax shall be required of any person for the
sale of fruits or vegetables raised by such person upon the lands
located within the County.
C.
Claim
for Exemption. Any person claiming an exemption pursuant to this section
shall file a verified statement with the City Clerk stating the facts
upon which exemption is claimed. The City Clerk shall upon a proper
showing contained in said verified statement, issue a license to such
person claiming exemption without payment to the City of the license
tax required by this chapter.
D.
Charitable
Institutions. Organizations of a nonprofit or charitable nature shall
be exempt from the payment to the City of a license tax required by
this chapter, upon the filing of a verified statement with the City
Clerk stating the facts upon which exemption is claimed. Exemption
shall not be granted where the profits of the organization or group
go to or are for the benefit of any particular individual. To qualify
for exemption, an applicant organization or group must be able to
qualify as a nonprofit and/or charitable organization as such terms
are used in the Constitution and statutes of the State of California.
(Ord. 71-68 §7)
Every person required to have a license under the provisions
of this chapter shall make application for the same to the tax collector
of the City, and upon the payment of the prescribed tax, the tax collector
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;
D.
The
date of expiration of said license; and
E.
Such
other information as may be necessary for the enforcement of the provisions
of this chapter.
(Ord. 71-68 §8; Ord. 17-04 §15)
A.
Upon
a person making application for the first license to be issued under
this chapter or for a newly established business, in all cases where
the amount of the license tax to be paid is based upon gross receipts,
such person shall furnish to the tax collector for his or her guidance
in ascertaining the amount of license tax to be paid by the applicant,
a written statement, upon a form provided by the City Clerk, sworn
to before a person authorized to administer oaths, setting forth such
information as may be therein required and as may be necessary properly
to determine the amount of the license tax to be paid by the applicant.
B.
If the
amount of the license tax to be paid by the applicant is based upon
the gross receipts, he or she shall estimate the gross receipts for
the period to be covered by the license to be issued. Such estimate,
if accepted by the tax collector as reasonable, shall be used in determining
the amount of license tax to be paid by the applicant; provided, however,
the amount of the 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 tax collector with
a sworn statement, upon a form furnished by the City Clerk, showing
the gross receipts during the period for 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
tax collector shall not issue to any such person another license for
the same or any other business until such person shall have furnished
him or her the written statement and paid the license tax as required
in this chapter.
(Ord. 71-68 §9)
In all cases, the applicant for the renewal of a license shall
submit to the tax collector for his or her guidance in ascertaining
the amount of the license tax to be paid by the applicant, a written
statement upon a form to be provided by the City Clerk, sworn to before
a person authorized to administer oaths, setting forth such information
concerning the applicant's business during the preceding calendar
year as may be required by the tax collector to enable him or her
to ascertain the amount of the license tax to be paid by said applicant
pursuant to the provisions of this chapter.
(Ord. 71-68 §10)
No statement 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 under this chapter. Such statement and each of the several items contained therein shall be subject to audit and verification by the tax collector, his or her deputies or authorized employees of the City, who are authorized to examine, audit and inspect such books and records of any licensee or applicant for amount of license fee due. All licensees, applicants for license, and persons engaged in business in the City are required to permit an examination of such books and records for the purpose stated in this section. The information furnished or procured pursuant to this section or Sections 5.04.150 and 5.04.160 shall be confidential. Any unwarranted disclosures or use of such information by any officer or employee of the City shall constitute a misdemeanor and such officer or employee shall be subject to the penal provisions of this chapter.
(Ord. 71-68 §11)
If any person fails to file any required statement within the
time prescribed, or if after demand therefor made by the tax collector,
he or she fails to file a correct statement, the tax collector may
determine the amount of license tax due from such person by means
of such information as he or she may be able to obtain. In case such
a determination is made, the tax collector shall give notice of the
amount so assessed by serving it personally or depositing it in the
United States Post Office, postage prepaid, addressed to the person
so assessed at his or her last known address. Such person may within
10 days after the mailing or service of such notice make application,
in writing, to the tax collector for a hearing on the amount of the
license tax. If such application is made within the time prescribed,
the tax collector must cause the matter to be set for hearing within
15 days before the City Council. The City Clerk shall give at least
10 days notice to such person of the time and place of hearing in
the manner prescribed above for the service of notice of assessment.
The City Clerk shall consider all evidence produced, and written notice
of its findings thereon, which findings shall be final, shall be served
upon the applicant in the manner prescribed above for service of notice
of assessment.
(Ord. 71-68 §12)
Any person aggrieved by any decision of an administrative officer
or agency in respect to the issuance or refusal to issue such license
may appeal to the City Council by filing a notice of appeal with the
clerk of the Council within 30 days of the date of said decision.
The Council shall there-upon 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, postage prepaid, addressed to
such person at his or her last known address.
(Ord. 71-68 §13; Ord. 84-18 §2)
In addition to all other powers conferred upon him or her, the
tax collector shall have the power, for good cause shown, to extend
the time required for any sworn statement for a period not exceeding
30 days, and in such case to waive the penalty that would otherwise
have accrued, and shall have further power, with the consent of the
City Council, to compromise any claim as to the amount of license
tax.
(Ord. 71-68 §14)
No license tax 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 one dollar ($1.00),
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 has or is to be moved.
(Ord. 71-68 §15)
Where a license for revenue purposes has been issued to any
business by the City and 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 by this chapter for said
business shall not be payable until the expiration of the term for
such unexpired license.
(Ord. 71-68 §16)
A duplicate license may be issued by the tax collector to replace
any license previously issued hereunder which has been lost or destroyed,
upon the licensee filing an affidavit attesting to such fact and,
at the time of filing such affidavit, paying to the tax collector
the sum of one dollar ($1.00).
(Ord. 71-68 §17)
All licensees must post and keep their licenses 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 upon
his or her person at all times while transacting and carrying on such
business.
(Ord. 71-68 §18)
Unless otherwise specifically provided, all annual license taxes
under the provisions of this chapter shall be due and payable in advance
on the first day of July of each year; 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 on the first day of January and the first day of July
each year;
B.
Quarterly
license taxes on the first day of January, April, July and October
of each year;
C.
Monthly
license taxes on the first day of each and every month;
D.
Weekly
license taxes on Monday of each week in advance;
E.
Daily
license taxes each day in advance.
(Ord. 71-68 §19)
Every person transacting and carrying on the businesses enumerated
in this section shall pay a license tax as follows:
A.
Auction Sales. Every person holding an auction sale in the City shall pay a minimum license tax of $100 per year. In addition, said person shall pay that portion of the gross receipts tax levied under Section 5.04.360 which exceeds the sum of $100.
B.
Barbershops
and Beauty Shops. Every person engaged in the business of conducting,
maintaining or carrying on a barbershop or beauty shop shall pay a
license tax of $5 per quarter for the first chair contained therein
and the sum of $2.50 for each subsequent working chair.
C.
Billiard
and Pool Tables. Every person engaged in the business of conducting
any billiard or pool table shall pay a license tax of $4 per quarter
for each table located at said business establishment.
D.
Bowling
Alleys. Every person engaged in the business of conducting, maintaining
or carrying on any bowling alley in the City shall pay a license tax
of $4 per quarter for such alley.
E.
Christmas
Tree Lots. Every applicant for a business license to operate a lot
for the sale of Christmas trees shall deposit a surety bond in the
amount of $200 with the City license collector to insure the lot being
left in a clean condition within seven days after discontinuance of
the sale of trees.
F.
Circuses
and Carnivals. Every person holding, promoting, managing or giving
any concert, traveling show, or exhibition for commercial purposes,
whether in a tent or otherwise, shall pay a license tax of $250 for
the first three days or any part thereof, and $50 per day thereafter;
provided, however, that no license shall be required for any exhibition,
show, or concert actually given and participated in by local schools,
patriotic or civic organizations.
G.
Dances.
Every person carrying on the business of conducting public dances
at which an admission fee is charged, collected or received, shall
pay a license tax of $5 for each dance with a maximum of $25 per quarter.
H.
Hotels
and Rooming Houses. Every person carrying on the business of conducting,
operating or managing a hotel or rooming house, having four or more
rooms, shall pay a quarterly license tax of twenty-five cents ($0.25)
per room for each room for which the maximum rental charge is less
than one dollar and fifty cents ($1.50) per day, and a quarterly license
tax of forty cents ($0.40) per room for which the maximum rental charge
is one dollar and fifty cents ($1.50) per day or more; provided, however,
that where such person carries on some other business in addition
to the renting of such rooms, whether or not such other business shall
be carried on in the same premises, he or she shall be required to
obtain a license and pay the tax specified in this section.
I.
Motion
Pictures. Every person engaging in the filming, videotaping, production
or manufacture of any motion picture, film or videotape for commercial
purposes shall pay a license tax of $250 for the first three days,
or any part thereof, and $50 per day thereafter.
J.
Movie
Theaters and Concert Halls. Every person carrying on the business
of conducting a concert hall, or a theater containing a permanent
stage upon which scenery and theatrical appliances are used, where
regular theatrical or vaudeville performances are given and to which
an admission is charged, collected, or received, or conducting a moving
picture theater where moving or motion pictures are exhibited and
an admission fee is charged, collected or received, shall pay a quarterly
license tax equal to $3.50 per 100 seats or fraction thereof.
K.
Nonappurtenant
Outdoor Advertising Structures. All persons, firms or corporations
owning nonappurtenant outdoor advertising structures shall pay a license
fee of ten cents ($0.10) per square foot of readerboard area per annum.
L.
Pawnshops
and Pawnbrokers. All establishments operating as pawnshops and/or
persons operating as pawnbrokers and/or businesses which loan money
on pledged tangible personal property shall pay a license tax of $100
per annum. Such license shall not be issued until and unless applicant
presents a certificate of clearance from the Chief of Police certifying
that the business conforms in all respects with the laws and regulations
of the City and State.
M.
Peddlers
and Itinerant Vendors. Every person carrying on the business of peddling
or selling or soliciting orders for services or goods, wholesale orders
excepted from this section, not having a regularly established place
of business in the City, shall pay a license tax of $3 per day with
a maximum of $12 per month.
N.
Pinball
Machines and Jukeboxes. Every person possessing or maintaining, on
premises owned or leased by him or her, any mechanical game, pinball
machine, music box, jukebox, or similar game or machine operation
solely for amusement shall pay a license tax of $10 per quarter for
each game or machine.
O.
Retail
Liquor and Beverage Stores. All establishments selling liquor and
other beverages and/or retail food items in conjunction with the sale
of retail liquors for off-site consumption as the principal sales
items shall pay a license tax of $50 per annum. This rate shall not
apply to retail food establishments and similar establishments which
do not sell liquor or alcoholic beverages as the principal item.
(Ord. 71-68 §27; Ord. 75-79 §3; Ord.
76-79 §1)
Every person maintaining an office and/or a storage yard for any business requiring a contractor's license shall pay a minimum license tax of $150 per year. In addition said person shall pay that portion of the gross receipts tax levied under Section 5.04.360 which exceeds the sum of $150 per year.
(Ord. 71-68 §29(a); Ord. 75-79 §1; OTP-2-87 §3)
Every person transacting or carrying on the business of supplying
electric power, telephone service, water service, gas service or other
public utilities that are not otherwise licensed in this chapter,
shall pay a license tax based upon the annual gross receipts resulting
from the operation of said business, in accordance with the following
scale:
|
At Least
|
But Less Than
|
The License Tax Is
|
|---|---|---|
|
$1
|
$100,000
|
$25.00
|
|
100,000
|
200,000
|
100.00
|
|
200,000
|
300,000
|
175.00
|
|
300,000
|
400,000
|
275.00
|
|
400,000
|
500,000
|
350.00
|
|
500,000
|
600,000
|
450.00
|
|
600,000
|
800,000
|
550.00
|
|
800,000
|
1,000,000
|
650.00
|
|
1,000,000
|
or over
|
1,000.00
|
If any person transacting the business enumerated in this section
shall carry on a retail, wholesale or jobbing business or any other
business, he or she shall be required to obtain a license and pay
the tax specified for such other business in addition to the license
and tax specified in this chapter. The receipts enumerated herein
from services performed wholly outside of the City shall not be included
in their gross receipts for the purpose of computing the license tax.
Every person herein taxed who does not maintain a fixed place of business
within the City shall be required to obtain a license and pay the
tax specified in this section with respect to any service performed
by him or her within the City. Any franchise to use the streets of
the City, heretofore or hereinafter granted to any public utility,
shall not be deemed to waive or be in lieu of any of the licensing
provisions of this chapter.
(Ord. 71-68 §22; Ord. 75-79 §2)
A.
Every
person engaged in the business of owning, conducting, or operating
an apartment house, dwelling house, house court, bungalow, or other
accommodations for dwelling, sleeping or lodging in such place shall
pay a license fee for each fiscal year in the amount of $5 per rental
unit.
B.
For
the purpose of this section, rental unit shall mean each portion of
any facility hereinbefore described customarily rented to or occupied
by a person or family to the exclusion of others, and shall include
the portion of the premises occupied by the manager thereof or any
other person if such portion contains dwelling or sleeping facilities.
(Ord. 71-68 §26)
Every person maintaining a closed storage facility shall pay
an annual license tax equal to the greater of:
A.
Fifty
dollars; or
B.
An amount
equal to twelve cents ($0.12) multiplied by the total amount of square
footage of storage area.
(Ord. 71-68 §24; Ord. 82-3 §3; OPT-2-87)
Every person maintaining an open storage facility shall pay
an annual license tax equal to the greater of:
A.
Fifty
dollars; or
B.
An amount
equal to twelve cents ($0.12) multiplied times the total amount of
square footage of storage area.
(Ord. 71-68 §23; Ord. 82-3 §2; OTP-2-87 §3)
Every person carrying on the business enumerated in this section
shall pay an annual license tax per vehicle as follows:
|
Business
|
Annual Fee
|
|---|---|
|
Ambulance service
|
$30.00
|
|
Automobiles or trucks for hire or rent
|
30.00
|
|
Cleaning and/or laundry trucks (no fixed place of business)
|
30.00
|
|
Dairy products—Retail (no fixed place of business)
|
30.00
|
|
Delivery of gasoline, oil or other petroleum products
|
60.00
|
|
Scooters or motorbikes—Rental
|
30.00
|
|
Towing truck service
|
30.00
|
|
Wholesale delivery (other than produce)
|
40.00
|
|
Wholesale pickup
|
40.00
|
|
Retail delivery and sales
|
30.00
|
|
Mobile service vehicles
|
30.00
|
For the purpose of this section, a truck-trailer and semi-trailer
shall be considered one vehicle. Every vehicle licensed under this
section shall have conspicuously displayed thereon the license device
or plate furnished by the City Clerk.
(Ord. 71-68 §25; Ord. 83-4 §1)
License fees for vending machines shall be as follows:
A.
All
vending machines selling products priced at or under nine cents ($0.09)
each, one dollar ($1.00) per machine per year.
B.
All
vending machines selling products priced at ten cents ($0.10) each
or more, $5 per machine per year.
(Ord. 71-68 §28)
The owner of the business establishment and/or premises where
vending machines are located shall be liable and responsible for the
licensing of such machines.
(Ord. 71-68 §29)
Unlicensed vending machines shall be impounded and held under
the direction of the Chief of Police at such location as he or she
may designate. Such machines are subject to redemption upon the payment
of the license fee which is delinquent together with a penalty of
$5 per machine. At the time of such redemption, the owner of the machine
shall exhibit credentials or proof establishing ownership and shall
further sign a receipt agreeing to hold the City and/or its employees
harmless by reason of the delivery of the machine. In the event that
any machine remains unredeemed for 90 days, notice of sale shall be
sent to the owner of the machine, if his or her identity can be ascertained,
at his or her last known address by certified mail. When 10 days have
elapsed after the mailing of said letter, the machine may be sold
at public auction and the proceeds shall be paid into the general
fund of the City.
(Ord. 71-68 §30)
B.
In addition to paying the annual minimum license tax referred to in subsection A of this section, each person described in subsection A shall pay an annual license tax based upon the annual gross receipts at the rate of 0.11% (11/100 of 1%); provided, however, that the first $100,000 resulting annually from the operation of such business shall be exempt from the application of said tax rate.
(Ord. 71-68 §21; Ord. 77-85 §1; Ord.
82-3 §1; OTP-2-87 §3)
For failure to pay license tax when due, the tax collector shall
add a penalty of 25% of said license tax on the last day of each month
after the due date thereof; provided, that the amount of such penalty
to be added shall in no event exceed 50% of the amount of the license
tax due.
(Ord. 71-68 §20)
The City Council may, by ordinance adopted by four of its members,
amend the rates of taxation set forth herein.
(OTP-2-92)
