Note: Prior ordinance history: Ords. 259, 265, 271, 309,
318, 336, 346, 391, 401, 411, 436, 484, 492, 504, 509, 542, 574, 579.
The following words and phrases, whenever used in this chapter, shall be construed as defined in Sections 5.08.010 through 5.08.045 unless from the context a different meaning is intended or unless a different meaning is specifically defined and more particularly directed to the use of such words and phrases.
(Ord. 614 § 1, 1968)
"Branch establishment" means a subdivision of business enterprise
not under the same roof or connected by land or structure, not including
a warehouse serving a business enterprise.
(Ord. 614 § 1, 1968)
When the word "business" is used alone, it means and includes
"business," "profession," "trade," "calling," "occupation," "show,"
"exhibition" or "game," and all and every kind of calling carried
on for profit or livelihood whether or not a profit or livelihood
is actually earned thereby and whether or not said business has a
fixed place of business in the city.
(Ord. 614 § 1, 1968; Ord. 989 § 2, 1980)
"Director" means the finance director of the city of Laguna
Beach.
(Ord. 614 § 1, 1968)
"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 said business.
(Ord. 614 § 1, 1968)
"Gross receipts" (except as otherwise specifically provided)
means the gross receipts of the calendar year, and is defined as follows:
The total amount of the sales price of all sales, total amount
charged or received, including commissions and excluding discounts,
and sales tax for the performance of any act or employment, whatever
nature it may be, whether such service, act or employment is done
as a part of or in connection with the sales of goods, wares, merchandise,
or not, for which a charge is made or credit allowed, including all
receipts, cash, credits and property of every kind or nature any amount
for which credit is allowed by the seller to the purchaser without
any dedication therefrom on account of the cost of materials used,
labor or service cost, interest paid or payable, losses or other expenses
whatsoever.
Gross receipts for a real estate sales person, or broker or
sales person selling securities, commodities or insurance shall include
all commissions, fees, charges, moneys or compensation received by
such broker or sales person derived from business activity carried
on within the city whether or not said broker or sales person has
a fixed place of business within the city.
(Ord. 614 § 1, 1968; Ord. 989 § 3, 1980; Ord. 1276 § 5, 1993)
"Persons" 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 engaged in any business (as defined herein) in this city.
(Ord. 614 § 1, 1968)
"Vehicle" means every device in, upon, or by which any person
or property is or may be transported or drawn upon a public highway,
excepting devices moved by human power.
(Ord. 614 § 1, 1968)
"Residential rental units" means three or more rooms, suites,
apartment units, bungalow units, trailer spaces or houses on the same
parcel of land capable of being rented or leased. "Commercial units"
means three or more rooms, offices, suites, or units capable of being
rented or leased. In addition, any building located in any area zoned
for commercial, industrial or manufacturing occupancy having a total
of over five thousand square feet of floor space capable of being
rented or leased shall be considered to be commercial space.
(Ord. 989 § 4, 1980)
The provisions of this chapter shall not be deemed or construed
to require the payment of a license to conduct, manage, or carry on
any business, occupation or activities, or require the payment of
any license from any institution or organization so conducted, managed
or carried on, wholly for the benefit of charitable purposes or from
which profit is not derived, whether directly or indirectly, by any
person. Evidence must be furnished to tax collector that the institution
or organization is recognized as nonprofit by the State Board of Equalization
or Internal Revenue Service.
(Ord. 614 § 1, 1968; Ord. 989 § 5, 1980)
Nothing in this chapter shall be deemed or construed as applying
to any person managing or carrying on, or engaging in, any business
or occupation exemption from taxation by municipal corporations under
the laws and constitution of the state of California, and the laws
and constitution of the United States.
(Ord. 614 § 1, 1968)
The provisions of this chapter shall not be deemed or construed
to require the payment of a license by any doctor, lawyer, architect,
or other professional persons not having a fixed place of business
within this city, who is called upon to come to this city to render
service.
(Ord. 614 § 1, 1968)
Nothing in the foregoing sections of this chapter shall exempt
any person from complying with any of the regulations, measures or
provisions of this chapter except the payment of license fees required
hereby.
(Ord. 614 § 1, 1968)
Any license exempt of fee under the provisions of this chapter
is nontransferable.
(Ord. 614 § 1, 1968)
It is unlawful for any person, whether as principal or agent,
clerk or employee, either for him or herself or for any other person,
or for any body corporate, or as an officer of any corporation, or
otherwise, to commence or carry on any business, profession, trade,
calling, occupation, show, exhibition or game, in this chapter specified,
in this city, without first having procured a license from the city
so to do, or without complying with any and all regulations of such
business, profession, trade, calling, occupation, show, exhibition
or game, contained in this chapter.
(Ord. 614 § 1, 1968)
When any person shall by use of signs, circulars, cards, telephone
solicitation, telephone book, newspapers, television, radio, Internet
or other printed or electronic medium, advertise, hold out, or represent
that he or she is conducting business in the city, or when any person
holds an active license or permit issued by a government agency indicating
that he or she is in business in the city, or when any person gives
other evidence of transacting and carrying on business in the city,
and such person fails to deny by sworn statement to the director of
finance or authorized employees of the city that he or she is conducting
business in the city, after being requested to do so, then such facts
shall be considered prima facie evidence that he or she is conducting
a business in the city.
(Ord. 989 § 6, 1980; Ord. 1611 § 1, 2016)
The carrying on of any business, profession, trade, calling,
occupation, show, exhibition or game mentioned in this chapter without
first having procured a license from the city so to do or without
complying with any and all regulations of such business, profession,
trade, calling, occupation, show, exhibition or game, contained in
this chapter, shall constitute a separate violation of this chapter
for each and every day that such business, profession, trade, calling,
occupation, show, exhibition or game is carried on.
(Ord. 614 § 1, 1968)
No license under the provisions of this chapter shall be granted
or issued for a business that is illegal or unlawful under federal,
state or city laws or regulations. The granting and issuance of a
license under the provisions of this chapter shall not be deemed or
construed to be a permit to conduct or to continue an illegal or unlawful
business, or to conduct or continue a lawful business in an unlawful
manner, or at a place prohibited by law or the ordinances of this
city.
(Ord. 614 § 1, 1968; Ord. 1549 § 1, 2011)
A separate license must be obtained for each branch establishment
or location of the business transacted and carried on and for each
separate type of business at the same location, and each license shall
authorize the licensee to engage only in the business licensed thereby
at the location, or in the manner designated in such license.
(Ord. 614 § 1, 1968; Ord. 989 § 7, 1980)
Neither the adoption of this chapter, nor any amendment thereto,
nor the repeal thereby of any ordinance of this city shall in any
manner affect the prosecution for the violation of ordinances, which
violations were committed prior to the effective date of the ordinance
codified in this chapter, nor be construed as a waiver of any license
or penalty or the penal provisions applicable to any violation thereof,
not to affect the validity of any bond or cash deposit in lieu thereof
required to be posted, filed or deposited pursuant to any ordinance;
and all rights and obligations thereunto appertaining shall continue
in full force and effect.
(Ord. 614 § 1, 1968; Ord. 989 § 21, 1980)
No license for any succeeding current or unexpired license period
shall knowingly be issued to any person who, at the time of making
application for any license, is indebted to the city for any unpaid
license fee.
(Ord. 614 § 1, 1968)
Duplicate license may be issued by the finance director to replace
any license previously issued which has been lost or destroyed, upon
application therefor filing an affidavit attesting to such fact, and
at the time of filing such affidavit paying to the finance director
a fee of five dollars therefor.
(Ord. 614 § 1, 1968; Ord. 936 § 1, 1978)
Except as herein otherwise provided, licenses required hereunder
shall be for the following periods and shall be due and payable at
the following dates:
A.
Annual
Licenses. Annual licenses shall be for the period of one year and
shall be due and payable on the last day of the month of the original
opening date. During 1994, fees may be prorated in order to adjust
from the former January 1st renewal date.
B.
Quarterly
Licenses. Quarterly licenses shall be for the period of three months
and shall be due and payable on the first day of January, April, July
and October of each year.
C.
Daily
Licenses. Daily licenses shall be for a period of one day, and shall
be due and payable in advance on each day.
(Ord. 614 § 1, 1968; Ord. 989 § 8, 1980; Ord. 1276 § 3, 1993)
Except as otherwise specifically provided by this chapter, all
licenses must be kept and posted in the manner specified in the following
sections.
(Ord. 614 § 1, 1968)
Subject to other provisions of this chapter, any licensee engaged
in business at a fixed place of business shall keep the license issued
posted in a conspicuous place upon the premises where such business
is conducted.
(Ord. 614 § 1, 1968)
Any person engaged in business in the city, but not operating
from a fixed place of business, shall keep the license issued to him
upon his person at all times while engaged in such business.
(Ord. 614 § 1, 1968)
Every person having a license issued under the provisions of
this chapter shall produce and exhibit the same whenever requested
so to do by any police officer, or by any other officer of the city
who has the authority to issue or inspect licenses, or collect license
fees.
(Ord. 614 § 1, 1968)
Before any license is issued to any person, such person shall
make written application therefor upon a form to be provided by the
finance director.
(Ord. 614 § 1, 1968)
The application shall state the nature of the business for which
the license is required, the place where such business will be carried
on or conducted, sales tax permit number or state contractors number,
the name of the owner of the business, and shall be signed by the
applicant or the duly authorized agent of the applicant.
(Ord. 614 § 1, 1968; Ord. 989 § 9, 1980)
In cases where such business is not carried on or engaged in
at a permanent place of business in the city, that fact shall be so
stated in the application and in addition the address of the person
engaging in or carrying on the business shall be stated therein.
(Ord. 614 § 1, 1968)
No license shall be issued to any person, firm or partnership
conducting or carrying on any business under a fictitious name, unless
an affidavit be filed in the office of the county clerk of Orange
County and in the office of the finance director showing the true
names of the owners of such business. Such license may, however, be
issued in the true names of the owners of such business without the
filing of the affidavit.
(Ord. 614 § 1, 1968)
Except as herein otherwise provided, in all cases where the
amount of license to be paid by any person is based upon the amount
of gross receipts as that term is defined in this chapter, such person
shall, before obtaining a license, render to the finance director
for his guidance in ascertaining the amount of license to be paid
by such person, a written statement showing the total amount of gross
receipts during the calendar year next preceding the period for which
license is sought.
(Ord. 614 § 1, 1968)
No such statement shall be conclusive upon the city, or upon
any officers thereof, as to the matters therein set forth and the
same shall not prejudice the right of the city to recover any amount
that may be ascertained to be due from such person in addition to
the amount shown by such statement to be due, in case the statement
is found to be incorrect.
(Ord. 614 § 1, 1968)
All statements filed pursuant to the provisions of this chapter
shall be deemed confidential in character, and shall not be subject
to public inspection.
(Ord. 614 § 1, 1968)
It shall be the duty of the finance director to so keep and
preserve said statements that the contents thereof shall not become
known except to the finance director and his deputies authorized to
administer this chapter.
(Ord. 614 § 1, 1968)
A person engaged in a newly established business who, under
the provisions of this chapter, is required to pay a license based
upon gross receipts, shall be required to follow the following procedure.
(Ord. 614 § 1, 1968)
Before engaging in an established business, the person shall
first file with the finance director a written application therefor
and shall pay to the finance director an initial license fee as set
forth below, together with a nonrefundable processing fee in the amount
as established by resolution of the city council.
(Ord. 614 § 1, 1968; Ord. 989 § 10, 1980; Ord. 1661 § 1, 2021)
For business taxed upon the basis of gross receipts, the initial
license fee shall be based on an estimate of first-year gross receipts
to be provided by the licensee. Such estimate, if accepted by the
tax collector as reasonable, shall be used in determining the amount
of business tax to be paid by the applicant.
(Ord. 614 § 1, 1968; Ord. 936 § 2, 1978; Ord. 989 § 11, 1980)
For all business taxed upon the basis of gross receipts, the
license fee for the calendar year following the initial tax year shall
be based upon the actual gross receipts of the initial year.
(Ord. 614 § 1, 1968; Ord. 989 § 12, 1980)
For business taxed upon the basis of an annual flat rate, the
initial license fee shall be an amount equal to one-fourth of such
rate for each quarter or fraction thereof remaining in the calendar
year. For business taxed upon a daily, weekly or monthly basis, there
shall be no proration of the tax regardless of the length of time
the business remains in operation.
(Ord. 614 § 1, 1968)
No license issued pursuant to the provisions of this chapter for the conduct of business at a particular location shall be amended or transferred so as to authorize the conduct of business from another or different location; nor shall such license authorize any person other than is therein named to do business thereunder without complying with Section 5.08.375.
(Ord. 614 § 1, 1968; Ord. 989 § 13, 1980)
At the time any such license is transferred or is amended so
as to permit the conduct of business licensed at another location,
the person applying for such transfer or amendment shall make application
as in the manner herein provided for issuance of a new license, and
shall pay to the finance director a fee of five dollars for each such
transfer or amendment.
(Ord. 614 § 1, 1968)
Whenever a written statement is required to be filed showing
gross receipts, as provided herein, there shall be attached to the
written statement a certification form which shall be dated and signed
by the licensee or by the person authorized to sign such certification
on behalf of the licensee, which certification form shall be substantially
in the following words and figures:
|
"CERTIFICATION
|
|
"I __________ , do hereby certify that I am the licensee above
named (or that I am authorized to make this certification on behalf
of said licensee), and that the amount above stated as the gross receipts
of said business is a true and correct statement of all the gross
receipts, income or sales of said business or occupation.
|
|
Dated __________,
|
|
Signed _______________"
|
(Ord. 614 § 1, 1968)
Each license shall contain the following:
A.
Name
of Licensee. The name of the person to whom the same is issued;
B.
Kind
of Business. The kind of business licensed thereby;
C.
Location.
The location of such business;
D.
Expiration
Date. The date of expiration of such license;
E.
Amount
Paid—Receipt. The amount of money paid therefor; provided, however,
that in the case of all businesses which are licensed upon the basis
of gross receipts as hereinafter provided, the amount paid for the
license shall not be stated upon the face of the license but the finance
director shall (at the time of issuance of the license) issue to applicant
a receipt, which receipt shall bear the same serial number as the
license and which receipt shall state the amount paid for the license.
(Ord. 614 § 1, 1968)
The director shall investigate all applications to determine
whether the business sought to be conducted is permitted within the
city and within the proposed zone and whether all police, fire, building,
zoning and other state and local regulations have been complied with.
If he determines that the business is not permitted or if said regulations
have not been met, he shall deny the requested license. All department
heads in the city shall render reports to the director upon his request.
(Ord. 614 § 1, 1968)
The finance director, his deputy, and all police officers of
this city are hereby appointed inspectors of licenses; and, in addition
to their several duties, they are hereby authorized to investigate
all places of business and all persons engaged in or carrying on any
business in this city, and shall have and shall exercise the power:
A.
Entry
to inspect—Exhibition of license. To enter, free of charge,
at any time, any place of business for which a license is required
under this chapter, to demand the exhibition of such license for the
current term, by any person in charge or such place of business; and
if such person shall then and there fail to exhibit such license upon
demand, then the person carrying on or engaging in such business shall
be liable to the penalty provided for the violation of any of the
provisions of this chapter;
B.
Arrest.
To make arrests for violation of any of the provisions of this chapter;
C.
Complaints.
The finance director and his deputy may cause complaints to be issued
against all persons violating any of the provisions of this chapter.
(Ord. 614 § 1, 1968)
The finance director and his deputy, and duly authorized employees,
shall have the power to examine all necessary books and records of
all persons doing business in the city and required to be licensed
by the terms of this chapter, for the purpose of ascertaining the
amount of license fee required to be paid by the provisions hereof.
(Ord. 614 § 1, 1968)
For the purpose of the enforcement of this chapter, the finance
director may, with the prior consent of the council, deputize a qualified
accountant to examine the necessary books and records of any person
doing business in this city.
(Ord. 614 § 1, 1968)
Any failure on the part of any person licensed under this chapter
to allow examination of his records by a person authorized hereunder,
shall constitute a misdemeanor, punishable as provided in this code.
(Ord. 614 § 1, 1968; Ord. 989 § 14, 1980)
The conviction and imprisonment, or payment of fine, or both,
of any person having engaged in any business without first obtaining
a license to conduct such business, shall not relieve such person
from paying the license fee to conduct such business; nor shall the
payment of any license fee prevent a criminal prosecution for the
violation of any of the provisions of this chapter.
(Ord. 614 § 1, 1968)
All remedies prescribed hereunder shall be cumulative; and the
use of one or more remedies by the city shall not bar the use of other
remedies for the purpose of enforcing the provisions of this chapter.
(Ord. 614 § 1, 1968)
Any sums required to be paid hereunder shall be deemed and construed
to be a debt due the city; and any person who engages in any business
required to be licensed without obtaining a license so to do, or without
paying to the city license fees required by this chapter, shall be
liable to an action in the name of the city of Laguna Beach in any
court of competent jurisdiction for the recovery of the amount of
such license fee and all penalties as in this chapter provided.
(Ord. 614 § 1, 1968)
To every license mentioned or provided for in this chapter remaining
unpaid as of the due date as provided herein, there shall be added
a penalty of ten percent thereof per month for each month, or fraction
thereof, that the tax remains unpaid to a maximum of one hundred percent
of the tax due.
(Ord. 614 § 1, 1968; Ord. 989 § 15, 1980)
Any penalty assessed hereunder shall become merged with the
tax payable hereunder and shall be considered as a part thereof for
all purposes.
(Ord. 614 § 1, 1968)
Upon the failure of any person to make a statement of gross
receipts as required hereunder within thirty days after the time provided
therefor, the director may proceed to make an estimate of such gross
receipts and to compute the tax owing thereon accordingly.
(Ord. 614 § 1, 1968)
The director, in making the estimate, shall consider such factors
which tend to influence the volume of gross receipts such as size,
location, number of employees, number of vehicles used, nature of
business and any other factors that have impact on the conduct of
business. Such factors shall then be compared to comparable factors
of other existing businesses in Laguna Beach and surrounding areas
in estimating the gross receipts of the business for which the estimate
is being made.
(Ord. 614 § 1, 1968; Ord. 989 § 16, 1980)
At completion of estimate, it will be deemed payable back to
the normal renewal date and all penalties normally accrued to the
point the estimate was made will be included.
(Ord. 989 § 17, 1980)
Upon completion of the estimate, the director shall cause a
copy of the same to be served upon the person conducting the business,
either by personal service or by depositing the same in the United
States mail to the place of business.
(Ord. 614 § 1, 1968)
The person may appeal the accuracy of the estimate by filing
a request for hearing with the director within fifteen days after
service of the estimate.
(Ord. 614 § 1, 1968)
Failure to file such appeal shall constitute a waiver to objections
as to the accuracy of the estimate and shall thereafter foreclose
said person from contesting the same.
(Ord. 614 § 1, 1968)
Upon filing such appeal, the director shall schedule a hearing
to be held thereon within a period of not to exceed thirty days from
the date thereof and shall notify the appellant accordingly.
(Ord. 614 § 1, 1968)
On the date of the hearing, the appellant may present such evidence
as he may desire to refute the estimate of the director, including
but not limited to the actual gross receipts of the affected business.
Upon conclusion of the hearing, the director shall make his determination
of the actual gross receipts of the appellant, which determination
shall be final and conclusive.
(Ord. 614 § 1, 1968)
Businesses shall be grouped into the following business categories,
and charged in accordance with the rates below:
|
Group 1:
|
|
Retail sales
|
|
Public utilities
|
|
Wholesale
|
|
Manufacturing
|
|
Fabricating
|
|
Processing
|
|
Artisans and craftsmen
|
|
Businesses not otherwise classified
|
|
Group 2:
|
|
Recreation and entertainment
|
|
Renting of property and accommodations
|
|
Personal services
|
|
Group 3:
|
|
Practice of professions
|
A.
Revenue
Provisions for Calendar Year 1994.
Group 1 businesses shall be taxed at the following rates during
calendar year 1994:
|
Gross Receipts
|
Tax Rate
|
|---|---|
|
$ 0—9,999
|
$60.00
|
|
$10,000—699,999
|
$60.00 plus .001 times gross receipts, with a maximum tax of
$303.00
|
|
$700,000 or more
|
$368.00 plus .00034 times gross receipts over $700,000 with
a maximum tax of $1,650.
|
Group 2 businesses shall be taxed at the following rates
during calendar year 1994:
|
Gross Receipts
|
Tax Rate
|
|---|---|
|
$ 0—9,999
|
$60.00
|
|
$10,000—349,999
|
$60.00 plus .0012 times gross receipts, with a maximum tax of
$303.00
|
|
$350,000 or more
|
$363.00 plus .00104 times gross receipts over $350,000, with
a maximum tax of $1,650.
|
Group 3 businesses shall be taxed at the following rates
during calendar year 1994:
|
Gross Receipts
|
Tax Rate
|
|---|---|
|
$ 0—9,999
|
$60.00
|
|
$10,000—259,999
|
$60.00 plus .0015 times gross receipts, with a maximum tax of
$363.00
|
|
$350,000 or more
|
$363.00 plus .00079 times gross receipts over $260,000, with
a maximum tax of $1,650.
|
B.
Revenue
Provisions for Calendar Year 1995.
Group 1 businesses shall be taxed at the following rates during
calendar year 1995:
|
Gross Receipts
|
Tax Rate
|
|---|---|
|
$ 0—9,999
|
$60.00
|
|
$10,000—69,999
|
$60.00 plus .00072 times gross receipts, with a maximum tax
of $303.00
|
|
$70,000 or more
|
$368.00 plus .00034 times gross receipts over $70,000 with a
maximum tax of $1,650.
|
Group 2 businesses shall be taxed at the following rates
during calendar year 1995:
|
Gross Receipts
|
Tax Rate
|
|---|---|
|
$ 0—9,999
|
$60.00
|
|
$10,000—349,999
|
$60.00 plus .0014 times gross receipts, with a maximum tax of
$303.00
|
|
$350,000 or more
|
$303.00 plus .00073 times gross receipts over $350,000, with
a maximum tax of $1,650.
|
Group 3 businesses shall be taxed at the following rates
during calendar year 1995:
|
Gross Receipts
|
Tax Rate
|
|---|---|
|
$ 0—9,999
|
$60.00
|
|
$10,000—259,999
|
$60.00 plus .0013 times gross receipts, with a maximum tax of
$363.00
|
|
$260,000 or more
|
$363.00 plus .00079 times gross receipts over $260,000, with
a maximum tax of $1,650.
|
C.
Effective
January 1, 1996, the rates to be charged each business category within
each group shall be as follows:
Group 1: $60.00 plus .00044 times gross receipts, with a maximum
tax of $1,650.
Group 2: $60.00 plus .00088 times gross receipts, with a maximum
tax of $1,650.
Group 3: $60.00 plus .0011 times gross receipts, with a maximum
tax of $1,650.
(Ord. 614 § 1, 1968; Ord. 619 § 2, 1968; Ord. 741 § 1, 1973; Ord. 758 § 1, 1973; Ord. 916 § 1, 1977; Ord. 936 §
3, 1978; Ord. 989 § 18, 1980; Ord. 1247 § 1, 1992; Ord. 1276 § 1, 1993; Ord. 1296 § 1, 1995)
A.
Business
license tax—gross receipts basis.
(1)
For every person whose business is limited exclusively to renting,
leasing, operating or letting the use of any coin-operated vending
machine or device or any coin-operated amusement device, the annual
tax on business done exclusively within the city shall be:
|
Gross Receipts
|
License Rate
|
|---|---|
|
$5,000 and over
|
$56.00 plus $ 2.20 for each $1,000 over $5,000
|
|
Under $5,000
|
$56.00
|
(2)
Any person whose primary business is not limited exclusively to vending
machines, and for which he pays a license tax based on gross receipts,
but who owns, rents, leases or maintains vending machines or devices
as a secondary business, shall combine the gross receipts of both
activities and pay a license tax based on the total receipts thereof.
B.
Sealing
of nonidentified or unlicensed machines. The license collector may
seal the coin openings or slots in a manner which will render inoperative
the coin devices on any machine or device not otherwise exempted by
the provisions of this chapter which is found available to the public
for operation and which does not have stamped or affixed thereon the
required identification or for which the proper license tax has not
been paid; in lieu thereof, he may seize and hold any such machine
for the payment of such license tax. A service charge of ten dollars
shall be paid to the license collector by the owner or operator of
any such machine or device so sealed for the removal of such seals.
No person shall operate any machine or device so sealed without first
submitting evidence to the license collector that payment of the required
license tax and service charge prescribed in this section has been
made and until the required identification has been stamped upon or
affixed to the machine or device and the license collector has removed
such seals. It is unlawful for any person other than the license collector
or his duly authorized deputies to break or remove any such seals.
Upon receipt of evidence of the payment of the tax and service charge
and, when applicable, evidence of other required compliance by the
owner or operator of any machine or device so sealed, the license
collector shall break and remove such seals. In the event of seizure,
any such machines shall be disposed of upon nonpayment of such tax
as provided by the laws relative thereto. Such machines may be reclaimed
by the owners, prior to disposal, upon payment of taxes and all costs
involved in the seizure, storage and handling thereof.
C.
Owner
of business responsible. The owner of the business wherein the machine
or device indicated herein is located shall be held responsible for
the full amount of the tax if the owner of the machine or device has
not paid the tax when due and payable.
D.
Information
to be given by applicant for license. At the time the license required
by this Article is applied for, the applicant, in addition to other
application requirements of this chapter, shall give the kind or character
of the machine or device, business name and street address, and number
of machines at each proposed location.
E.
Decal,
metal-cal or labels to be attached to machine; information to be shown.
(1)
No person shall maintain any vending machine or device within the
city without having posted thereon, in a conspicuous place, a decal
or label for identification purposes, on which is written the name,
address and telephone number, if any, of the owner or operator thereof.
F.
Exemptions.
No business license tax or identification shall be required for the
maintenance or operation of:
(1)
Any machine dispensing sanitary or hygienic articles, or drinking
cups, towels or medicine, which machine is entirely owned and supplied
by the owner or operator of the premises where installed and is maintained
solely for the convenience of the employees, visitors or customers;
(2)
Any machine or device dispensing newspapers or magazines.
G.
Discontinuing
maintenance of machines or devices; substitution of other machines
or devices. In the event any person discontinues maintaining any machine
or device duly licensed under this chapter during a period when such
machine or device is licensed for an unexpired period, such licensee
may substitute another like machine or device in its place, and may
maintain such substituted machine or device without the payment of
an additional license tax for the unexpired period of the license
carried on such discontinued machine or device; provided, that such
person shall surrender the city-provided identifying decal, metal-cal
or label, whichever the case may be, to the license collector and
obtain a new identifying decal, metal-cal or label for such unexpired
period for such substituted machine or device.
H.
To be
operated in accordance with state law. All vending machines and mechanical
devices referred to in this chapter shall be operated in accordance
with the laws of the state.
I.
Applicability
of article; operation of illegal machines or devices. Nothing contained
in this chapter nor any action of the license collector in issuing
a license shall in any manner be considered as expressing any opinion
or approval as to the legality of any machine or device and shall
be no authority to operate any machines or devices as set forth in
this article which may be illegal or illegally operated under the
laws of this state.
(Ord. 741 § 2, 1973; Ord. 917 § 2, 1977; Ord. 936 § 4, 1978; Ord. 989 § 19, 1980)
The category of businesses to be taxed upon a flat rate basis,
together with the rate for each such business is as follows:
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Ambulance
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$121.00 per year
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Brokers
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$121.00 per year
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Contractors
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General—$145 per year; sub—$117.00; businesses which
do not maintain or conduct business from within the boundaries of
the city may be prorated one-fourth of such rate for each quarter
or fraction thereof remaining in the calendar year.
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Fortuneteller
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$550.00 per year
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Pick-up and delivery (retail)
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$100.00 per year for first vehicle, and $30.00 per year for
each additional vehicle.
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Pickup and delivery (wholesale)
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$62.00 per year for first vehicle, and $30.00 per year for each
additional vehicle.
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Pool table
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$121.00 for the first table, $37.00 for the second table, and
$13.00 for each additional table.
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Real estate salesperson
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$30.00 in 1994, $40.00 in 1995, $50.00 in 1996, $60.00 in 1997,
$60.00 plus CPI adjustment thereafter.
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Taxi and passenger vehicles for hire
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$100.00 per year.
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Said rate shall automatically be adjusted each calendar year
to reflect the percentage increase in the United States Department
of Labor Bureau of Labor Statistics Consumer Price Index, Los Angeles-Anaheim-Riverside
(1982-1984=100), but no more than three percent in any given year.
(Ord. 614 § 1, 1968; Ord. 619 § 2, 1968; Ord. 626 § 1, 1969; Ord. 917 § 3, 1977; Ord. 936 § 5, 1978; Ord. 989 §
20, 1980; Ord. 1092 § 1, 1985; Ord. 1276 § 2, 1993; Ord. 1345 § 1, 1998)
Every public utility remitting an annual franchise fee to the
city may deduct the amount of the fee from the amount of taxes required
to be paid by this chapter.
(Ord. 614 § 1, 1968; Ord. 619 § 2, 1968)
In computing the amount of tax to be paid under this chapter,
the amount shall be rounded off to the nearest dollar as follows:
If the remaining fraction of a dollar is forty-nine cents or less,
such fraction shall be waived; if the remaining fraction of a dollar
is fifty cents or more, the next highest full dollar shall be charged.
(Ord. 614 § 1, 1968; Ord. 619 § 2, 1968)
