Note: For state law authorizing the city to license for revenue and regulation purposes, see Government Code Section 37101. As to authority of the city to license in exercise of police power and for purpose of regulation, see Business and Professions Code Section 16000. As to licensing by cities generally, see Business and Professions Code Sections 16000 to 16003. As to duties of the city treasurer relative to the collection of city license fees, see Government Code Section 41005.
As to save harmless clause in permits and licenses, see Section 1.00.040 of this code. As to taxicab permit, see Section 5.40.040. As to permits for food handling establishments, see Section 8.04.020. As to bicycle licenses, see Section 10.56.030. As to excavation permits, see Sections 12.08.150 through 12.08.270. As to permits for removal of shrubbery, etc., see Section 12.20.020. As to sewer connection permits, see Section 13.04.040. As to housemover's permit, see Section 15.12.010. As to elevation permit, see Section 15.20.010. As to permits for use of trailers on construction or labor projects, see Section 15.40.030. As to permits for temporary stands for sale of fireworks, see Section 16.08.020.
For the purpose of this chapter, the following words and phrases shall have the meanings respectively ascribed to them in this section. Words and phrases used in this chapter not specifically defined shall be construed according to the context and approved use of the language.
Annual License Period.
The "annual license period" shall commence on the first day of any calendar quarter and end yearly on the last day of the preceding quarter of issuance in the following year.
Daily License Period.
The "daily license period" shall commence at eight a.m. of any day and end at eight a.m. of the next day.
"Gross payroll"
means the total gross payroll of the preceding twelve months before deductions of any kind are made.
"Gross receipts"
means the gross receipts of the preceding twelve months, which shall include the total amount of the sale price of all sales, the total amount charged or received for the performance of any act, service or employment of whatever nature it may be, whether such service, act or employment is done as a part of or in connection with the sale of goods for which a charge is made or credit allowed, including all receipts, cash, credits and property of any kind or nature, 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, losses or other expenses whatsoever; provided, that cash discounts allowed or taken on sales shall not be included and this chapter shall not be construed to impose any tax upon any business or transaction which the city is not authorized to license or tax under the laws of the state or of the United States.
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 sales price of any property previously sold returned by the purchaser to the seller which is refunded by the seller by way of cash or credit allowance given or taken as part payment on any property so accepted for resale shall be deducted for the purpose of determining the gross receipts hereunder.
Quarter-annual license period.
The "quarter-annual license period" shall commence on any day of issuance of such license and end three months after such day.
"Unpaid license fee"
means all license fees owing for licenses previously issued, and also any sums or amount which the city would have received had a license been issued as required by this chapter.
(Prior code § 16-1)
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 hereof, 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. All rights and obligations thereunto appertaining shall continue in full force and effect.
(Prior code § 16-3; amended during 1990 codification)
No person shall commence, transact or 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.
(Prior code § 16-4)
Every person required to have a license under the provisions of this chapter shall make application for the same to the finance director upon forms prescribed by the finance director, and shall supply such information as is required thereby.
(Prior code § 16-5; amended during 1990 codification)
The finance director shall issue to each applicant 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 the expiration of such license;
E. 
Such other information as may be necessary for the enforcement of the provisions of this chapter.
(Prior code § 16-6)
A. 
All business license taxes, unless otherwise specifically provided or specified in this chapter, shall be construed to be annual taxes. All taxes shall be payable in advance and in full amount, in lawful money of the United States.
B. 
"Annual license" means a license that is issued or validated during any calendar quarter and subject to renewal on the following year and quarter of issuance or approval. Expiration shall be the last day of the preceding quarter of issuance in the following year. Taxes shall be due and payable on the first day of the month following the expiration date. Renewals shall become delinquent on the thirtieth day following the due date. No license fee paid in advance shall be refunded.
C. 
Unless otherwise specifically provided, license taxes, other than annual, required pursuant to the provisions of this chapter shall be due and payable as follows:
1. 
Quarterly: on the first day of each quarter;
2. 
Daily: each day in advance.
D. 
At the time of renewal of any business license based on gross receipts, every person shall bring in a copy of Board of Equalization Department of Business Taxes, state, local and district sales and use return, and on gross payroll every person shall bring in a copy of federal withholding tax for the previous year for use in determining tax under this chapter. No license fee paid in advance shall be refunded.
(Prior code § 16-7)
The amount of any license imposed by this chapter, together with any penalties. accruing thereon shall be deemed a debt due to the city from the person required to pay the same, and an immediate cause of action shall accrue to the city for the collection thereof in any court of competent jurisdiction.
(Prior code § 16-9)
No license shall be issued to any person failing to present any land use permit required by the zoning regulations or who has failed to comply with the provisions of any other regulation having to do with trade, business or occupation.
(Prior code § 16-11)
A separate license shall be obtained for each branch establishment or location of the business engaged in, 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; 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.
(Prior code § 16-13)
Every person who operates any business, whether upon a cost rental or commission basis as a concession or upon rented floor space in or upon the premises o any person licensed under any provision of this chapter shall be required to obtain a separate and independent license pursuant to the appropriate provisions of this chapter, and shall be subject to all of the provisions of this chapter.
(Prior code § 16-14)
In the event that any business conducted, managed or carried on in the city is organized as a partnership or joint venture, the scheduled license fee need be paid only by the partnership or joint venture and not by such individual partner or joint venture.
(Prior code § 16-15)
Except as otherwise expressly provided in this chapter, any person conducting, managing or carrying or two or more businesses, licensed by this chapter, at the same location, shall be required to apply for and obtain a license for only one of such businesses; provided however, that if the amount of such license differs for such businesses, such person shall obtain a license for that business for which the largest amount or fee is provided by this chapter, provided further, that in cases where the license tax upon two or more businesses is based upon the gross annual receipts of such businesses, then one license shall be issued on the basis of the combined total gross receipts of the several businesses.
(Prior code, § 16-16)
A. 
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 seven dollars and fifty cents, have the license amended to authorize the transacting and carrying on of such business under such license at some other location to which the business is or is to be moved.
B. 
No person shall loan his or her license to another.
(Prior code § 16-17)
A. 
Any license holder engaged in a business at a fixed place of business shall keep the license issued to him or her posted in a conspicuous place upon the premises where such business is conducted. Any licensee not operating from a fixed place of business shall keep the license issued to him or her upon his or her person at all times while engaged in business within the city.
B. 
Any licensee who has been issued a license plate for a business vehicle shall keep the license plate affixed to the vehicle in a conspicuous location at all times while engaged in business within the city.
(Prior code § 16-18)
In the event that any license holder loses his or her license or the same is destroyed, he or she may procure a duplicate license by payment of the sum of seven dollars and fifty cents. A duplicate license plate may be procured by payment of the sum of three dollars.
(Prior code § 16-19)
In addition to all other powers conferred upon him or her, the finance director shall have the power to compromise any claim as to amount of license tax due or to make any decisions as to which sections of this chapter are pertinent to a given business.
(Prior code § 16-20)
Any person aggrieved by any decision of an administrative officer or agency 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 in the city, postage prepaid, addressed to such person at his or her last known address.
(Prior code § 16-21)
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 Constitutions or applicable statutes of the United States or of the state from the payment to municipal corporations of such taxes as are herein prescribed
(Prior code § 16-22)
[1]
For state law as to persons exempted from license charges, see Business and Professions Code Sections 16001 and 16002.
A. 
The provisions of Chapters 5.00 and 5.04 of this title shall not be deemed or construed to require the payment of a license fee 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 an individual, firm or corporation; nor shall any license fee 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 lecture are to be appropriated to any church or school or to any religious or benevolent purpose; nor shall any license fee 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, firm or corporation; provided, however, that nothing in this section shall be deemed to exempt any such organization or association from complying with the provisions of any provision of this code or other ordinance of the city requiring a permit from the city council or any commission or officer to conduct, manage or carry on any profession, trade, calling or occupation.
B. 
Nothing in this section is intended to preclude the charging of a filing fee to cover investigative costs associated with the filing of a special permit application or other regulatory permit.
(Prior code § 16-23; amended during 1990 codification)
A. 
All persons who are engaged in a business within the city who conduct their business from their place of residence within the city, who do not employ persons to aid in their business, who have no advertising signs on their property or who do not regularly pay for advertising, who have no retail sales tax permit, who do not use or operate trucks as a part of their business, and whose business is not specifically named or set forth in Chapter 5.04 shall be exempt from the payment of a license or fee under the provisions of this chapter; provided, that such person shall first make written application to the city council for exemption and the city council finds that such person is so exempt.
B. 
Such person may be so exempt even though the city council finds that a license would be required under Section 5.00.090 when such person presents evidence satisfactory to the city council that such person has a gross annual income of less than one thousand dollars from such business.
(Prior code § 16-25)
A. 
Any person claiming an exemption pursuant to Sections 5.00.210 through 5.00.240 shall file a verified statement with the city clerk stating the facts upon which exemption is claimed.
B. 
The finance director shall, upon a proper showing contained in the verified statement, issue a license to such person without payment to the city of the license tax required by this chapter.
(Prior code § 16-26)
A. 
The finance director and each and all of his or her assistants and any public safety officer shall have the power and authority to enter, free of charge, and at any reasonable time, any place of business required to be licensed herein and demand an exhibition of its license certificate.
B. 
Any person having such license certificate theretofore issued in his or her possession or under his or her control, who wilfully fails to exhibit the same on demand shall be guilty of a misdemeanor and subject to the penalties provided for by the provisions of this chapter.
C. 
It shall be the duty of the finance director and each of his or her assistants to cause a complaint to be filed against any and all persons found to be violating any of such provisions.
(Prior code § 16-28)
For failure to pay a business license tax when due, the finance director or his or her representative shall add the following penalties: (1) ten percent of the business license tax on the thirtieth day of the month following the due date, (2) twenty-five percent on the thirtieth day of the second month, and (3) fifty percent on the thirtieth day of the third month; provided, that the maximum amount shall not exceed an amount equal to the amount of the business license tax due.
(Prior code § 16-29)
In addition to the penalties imposed, any business that fails to remit the tax due shall pay interest at the rate of one percent per month, exclusive of penalties, from the date on which the remittance first became delinquent until paid.
(Prior code § 16-29.1)
The conviction and imprisonment of any person for engaging in any business without first obtaining a license to conduct such business shall not relieve such person from paying the license tax to conduct such business, nor shall the payment of any license tax prevent a criminal prosecution for the violation of any of the provisions of this chapter. All remedies prescribed hereunder shall be cumulative, and the use of one or more remedies by the city shall not bar the use of any other remedy for the purpose of enforcing the provisions of this chapter.
(Prior code § 16-30)
A. 
It shall be the duty of the finance director, and he or she is directed to enforce each and all of the provisions of Chapters 5.00, 5.04, 5.20 through 5.32 and Chapter 5.48 of this title, and the police chief or fire chief shall render such assistance in the enforcement hereof as may from time to time be required by the finance director or the city council.
B. 
The finance director, in the exercise of the duties imposed upon him or her by this section, and acting through his or her deputies or duly authorized assistants, may examine or cause to be examined all places of business in the city to ascertain whether the provisions of this chapter and Chapters 5.04, 5.20 through 5.32 and 5.48 have been complied with.
(Prior code § 16-31; amended during 1990 codification)
A. 
Right to Hearing. Any person aggrieved by any decision of the city manager or of any other officer of this city made pursuant to the provisions of this title may request a hearing before the city council within ten days after receipt of notice of any such decision.
B. 
Failure to Request Hearing. In the event no request for hearing is filed within the time prescribed in this section, the decision of the city manager shall become final and conclusive.
C. 
Hearing Procedures.
1. 
A written request for such hearing shall be filed with the city clerk, with such notice stating:
a. 
The name and address of the applicant;
b. 
The date of the decision in question;
c. 
The reasons for the hearing; and
d. 
The grounds relied upon for relief.
2. 
The application shall be accompanied by a nonrefundable fee in an amount set by resolution of the city council to cover the administrative costs of the hearing.
3. 
The city clerk shall set the matter for hearing not later than thirty days following the date of appeal request. Notice of the time and place of the hearing shall be mailed to the applicant, postage prepaid, no later than ten days prior to the date set for hearing. Said notice may also designate certain records of the applicant required to be produced at the time of the hearing.
D. 
Hearing, Decision. At the hearing prescribed by this section, the applicant and the city may submit any and all evidence as they believe to be relevant to their respective positions. The city council may require the presentation of additional evidence from either the applicant or the city, or from both, and may continue the hearing from time to time for the purpose of allowing the presentation of additional evidence. Upon completion of the hearing, the city council may take any action with respect to the decision as evidence may require and may approve, reverse or modify the decision of the city manager. Written notice of the decision of the city council shall be given to the applicant within ten days of the conclusion of the hearing. The decision of the city council shall be final and conclusive upon all matters in controversy.
(Prior code § 16-175)
A. 
Any interested party may seek judicial review of a final city decision regarding a permit or license for a constitutionally protected expressive activity in accordance with California Code of Civil Procedure Sections 1085 or 1094.5 et seq., or as otherwise provided by law or in equity. For purpose of this section, "constitutionally protected expressive activity" means any activity protected by the First Amendment to the United States Constitution or Article 1, Section 2 of the California Constitution.
B. 
Any interested party seeking judicial review of a final city decision regarding a permit or license for a constitutionally protected expressive activity may request the city's cooperation in obtaining an expedited judicial determination. A request for city cooperation pursuant to this subsection shall be deemed to have been made only if all of the following conditions are satisfied.
1. 
Within ten days of the final city decision, the party files with the city clerk a written request for preparation of the administrative record. Such request must specifically indicate that the city's cooperation in obtaining an expedited judicial determination is being sought pursuant to this section.
2. 
A conformed copy of a petition for administrative mandate or a complaint for relief, evidencing that such petition or complaint has been duly accepted for filing by a court, is submitted in conjunction with the request for preparation of the administrative record.
3. 
The party has paid to the city its actual costs for transcribing or otherwise preparing the record.
C. 
If any party seeking judicial review has requested city cooperation in obtaining an expedited judicial determination pursuant to subsection B, then the city shall take the following steps that are within its control to ensure a prompt hearing and decision:
1. 
Prepare the administrative record within twenty working days of the filing of the written request therefor; provided, however, that this time period may be extended upon written consent of the party seeking judicial review.
2. 
Seek, by stipulation, a briefing and court hearing schedule to provide for a judicial determination of the merits within either: (i) sixty days of the service of the action, or (ii) if an administrative record is required, thirty days of the date the record is prepared; provided, however, that this time period may be extended if necessary to ensure sound judicial resolution of the matter.
3. 
Request that the court issue a final decision and judgment promptly after the hearing(s) on the matter.
D. 
In the event any statute, court rule or other rule of judicial procedure imposes specific and applicable deadlines that are inconsistent with the provisions of this section, the city shall comply with such statute, court rule or other rule of judicial procedure in lieu of this section.
(Ord. 1381 § 2, 1998)