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.
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.
The "daily license period" shall commence at eight a.m. of
any day and end at eight a.m. of the next day.
means the total gross payroll of the preceding twelve months
before deductions of any kind are made.
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.
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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.
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The "quarter-annual license period" shall commence on any
day of issuance of such license and end three months after such day.
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)
The provisions of this and the following Chapter 5.04 are enacted solely to raise revenue for municipal purposes and are not intended for regulation.
(Prior code § 16-2; amended
during 1990 codification)
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.
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 for any succeeding current or unexpired license term
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.
(Prior code § 16-10)
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)
No license issued under the provisions of this chapter shall
be construed as authorizing the conduct of or continuance of any illegal
or unlawful business.
(Prior code § 16-12)
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)
Farmers and horticulturists who sell exclusively products actually
produced or grown by them shall be exempt from the provisions of this
chapter.
(Prior code § 16-24)
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.
(Prior code § 16-25)
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)
The finance director may revoke any license granted pursuant to the provisions of Section 5.00.250 upon information that the holder of the license is not entitled to the exemption as provided in this chapter.
(Prior code § 16-27)
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.
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)
