Note: Prior code history: Prior code §§ 14.1—14.78.
For the purposes of this chapter, the following words and phrases
shall have the meanings respectively ascribed to them in this section:
As used in this chapter, "person" includes all domestic and
foreign corporations, associations, syndicates, joint stock corporations,
partnerships of every kind, clubs, Massachusetts business or common
law trusts, societies, and individuals transacting and carrying on
any business in the City, other than as an employee.
As used in this chapter, "City" means the City of Santa Rosa,
a certified California chartered City.
As used in this chapter, "business" includes professions,
trades, and occupations and all and every kind of calling carried
on with or without the intent of making a profit.
As used in this chapter, "gross receipts" includes the total
of amounts actually received or receivable from sales and the total
amounts actually received or receivable for the performance of any
act or service, of whatever nature it may be, for which charge is
made or credit allowed, whether or not such act or service is done
as a part of or in connection with the sale of materials, goods, wares
or merchandise. Included in "gross receipts" shall be all receipts,
cash, credits, and property of any kind or nature, without any deduction
therefrom on account of the cost of the property sold, the cost of
materials used, labor or service costs, interest paid or payable,
or losses or other expenses whatsoever. Excluded from "gross receipts"
shall be the following:
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;
Such part of the sale price of property returned by purchasers
upon rescission of the contract of sale as is refunded either in cash
or by credit;
Amounts collected for others where the business is acting as
an agent or trustee to the extent that such amounts are paid to those
for whom collected, provided the agent or trustee has furnished the
collector with the names and addresses of the others and the amounts
paid to them;
Receipts of refundable deposits, except that refundable deposits
forfeited and taken into income of the business shall not be excluded;
As to a real estate agent or broker, the sales price of real
estate sold for the account of others except that portion which represents
commission or other income to the agent or broker;
Receipts from the manufacture, sale, purchase or transportation
of alcoholic beverages.
As used in this chapter, "sale" includes the transfer, in
any manner or by any means whatsoever, of title to real or personal
property for a consideration; the serving, supplying, or furnishing
for a consideration of any property; and a transaction whereby the
possession of property is transferred and the seller retains the title
as security for the payment of the price shall likewise be deemed
a sale. The definitions in this subsection shall be deemed to include
any transaction which is or which, in effect, results in a sale within
the contemplation of law.
As used in this chapter, "sworn statement" means an affidavit
sworn to before a person authorized to take oaths, or a declaration
or certification made under penalty of perjury in accordance with
California law.
As used in this chapter, "collector" means the City Revenue
and Collections Officer, Director of Administrative Services or other
City staff/officer charged with the administration of this chapter.
As used in this chapter, "tax certificate" means the physical
documentation verifying payment of tax, issued by the collector, indicating
tax period covered.
As used in this chapter, "cannabis industry tax" means any tax due pursuant to Chapter 6-10 of this Code.
(Ord. 2857 § 1, 1990; Ord. 2017-015 § 2, 2017)
This chapter is enacted solely to raise revenue for municipal
purposes, and is not adopted or intended for regulation.
(Ord. 2857 § 1, 1990)
(A)
Except as provided in subsection (D), persons required to pay a tax for transacting and carrying on any business under this chapter shall not be relieved from the payment of any license tax, permit, charge, assessment, or fee for the privilege of doing such business required under other laws or regulations of the City, and shall remain subject to the provisions of such other laws and regulations.
(B)
The
terms of this chapter shall not be deemed or construed to apply to
any public utility which pays a franchise or similar tax to the City.
(C)
The
City Council may by resolution establish a charge or fee to reimburse
the City for all or a portion of its costs of processing applications
and renewals for a business tax certificate. Persons required to pay
a tax for transacting and carrying on any business under this chapter
shall not be relieved from the payment of any such charge or fee.
(Ord. 2857 § 1, 1990; Ord. 3613 § 1, 2003; Ord. 2017-015 § 2, 2017)
There is hereby imposed upon any business conducted within the
City a business tax in the amounts prescribed in this chapter. It
is unlawful for any person to transact and carry on any business,
trade, profession, calling or occupation in the City without first
having paid such business tax to the City.
This section shall not be construed to require any person to
obtain a tax certificate prior to doing business within the City if
such requirement conflicts with applicable statutes of the United
States or of the State of California. Persons not so required to obtain
a tax certificate prior to doing business within the City nevertheless
shall be liable for payment of the tax imposed by this chapter.
(Ord. 2857 § 1, 1990)
A separate business tax must be paid 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 tax certificate
shall be for only the business at the location so specified and conducted
in the manner designated, provided that warehouses and distributing
plants used in connection with and incidental to a business under
the provisions of this chapter shall not be deemed to be separate
places of business or branch establishments.
(Ord. 2857 § 1, 1990)
When any person shall by use of signs, circulars, cards, telephone
book, or newspapers, advertise, hold out, or represent that he or
she is in business in the City, or when any person holds an active
license or permit issued by a governmental agency indicating that
he or she is in business in the City, and such person fails to deny
by a sworn statement given to the collector that he or she is not
conducting a business in the City, after being requested to do so
by the collector, then these facts shall be considered prima facie
evidence that he or she is conducting a business in the City.
(Ord. 2857 § 1, 1990)
None of the taxes provided for by this chapter shall be applied
so as to occasion an undue burden upon interstate commerce or be violative
of the equal protection and due process clauses of the Constitutions
of the United States and the State.
In any case where this business tax is believed by an applicant
to place an undue burden upon interstate commerce or be violative
of such constitutional clauses, he or she may apply to the collector
for an adjustment of the tax. Such application must be made within
six months after payment of the prescribed tax. The applicant shall,
by sworn state-ment and supporting testimony, show the method of business
and the gross volume or estimated gross volume of business and such
other information as the collector may deem necessary in order to
determine the extent, if any, of such undue burden or violation. The
collector shall then conduct an investigation, and shall fix as the
tax for the applicant an amount that is reasonable and nondiscriminatory,
or if the tax has already been paid, shall order a refund of the amount
over and above the tax so fixed. In fixing the tax to be charged,
the collector shall have the power to base the tax upon a percentage
of gross receipts or any other measure which will assure that the
tax assessed shall be uniform with that assessed on businesses of
like nature, so long as the amount assessed does not exceed the tax
as prescribed by this chapter. Should the collector determine the
gross receipts measure of tax to be the proper basis, he or she may
require the applicant to submit a sworn statement of the gross receipts
and pay the amount of tax therefor, provided that no additional tax
during any one calendar year shall be required after the business
shall have paid an amount equal to the annual tax as prescribed in
this chapter.
(Ord. 2857 § 1, 1990)
(A)
Nothing
in this chapter shall be deemed or construed to apply to any person
transacting and carrying on any business which is exempt from the
payment of such taxes as are herein prescribed by virtue of the Constitution
or applicable statutes of the United States or of the State.
Any person claiming an exemption pursuant to this section shall
file a sworn statement with the collector stating the facts upon which
exemption is claimed and in the absence of such statement substantiating
the claim, such person shall be liable for the payment of the taxes
imposed by this chapter.
(B)
The
provisions of this chapter shall not be deemed or construed to require
the payment of a tax to construct, manage or carry on any business,
occupation or activity upon and within the County fairgrounds during
the time of holding of the official County fair in and upon the County
fairgrounds.
(C)
The
provisions of this chapter shall not be deemed or construed to apply
to any non-profit, charitable, religious, benevolent, congressional
chartered veterans organization or fraternal organization or to projects
conducted solely for non-profit purposes or local community benefit.
(D)
The
provisions of this chapter shall not be deemed or construed to apply
to any person or persons dealing solely in farm products produced
by them or on land owned by them.
(E)
The
provisions of this chapter shall not be deemed or construed to require
the payment of any tax to construct, manage or carry on any business,
occupation or activity upon the premises or within Sonoma County's
Santa Rosa Veterans Memorial Building.
(Ord. 2857 § 1, 1990; Ord. 3423 §§ 1, 2, 1999; Ord. 2017-015 § 2, 2017)
Every person required to pay a tax under the provisions of this
chapter shall make application to the collector and upon the payment
of the prescribed tax, the collector shall issue to such person a
certificate which shall contain the following information:
(A)
The
name of the person to whom the certificate is issued;
(B)
The
name of the business;
(C)
The
place where such business is to be transacted and carried on;
(D)
The
date of the expiration of such tax certificate; and
(E)
Such
other information as may be necessary for the enforcement of the provisions
of this chapter.
(Ord. 2857 § 1, 1990)
(A)
Upon
a person making application for the first business tax certificate
for a newly established or acquired business, such person shall furnish
to the collector a sworn statement, upon a form provided by the collector;
setting forth the following information:
(1)
The exact nature or kind of business;
(2)
The place where such business is to be carried on, and if the same
is not to be carried on at any permanent place of business, the places
of residence of the owners of same;
(3)
In all cases where the amount of tax to be paid is measured by gross
receipts, the application shall set forth such information as may
be therein required and as may be necessary to determine the amount
of the tax to be paid by the applicant;
(4)
Any further information which the collector may require.
(B)
If
the amount of the tax to be paid by the applicant is measured by gross
receipts, he or she shall estimate the gross receipts for the period
covered. Such estimate, if accepted by the collector as reasonable,
shall be used in determining the amount of tax to be paid by the applicant;
provided, however, the amount of the tax so determined shall be tentative
only, and such person shall, within 60 days after the expiration of
the period covered, furnish the collector with a sworn statement,
upon a form prescribed by the collector, showing the applicant's actual
gross receipts during the period covered, and the tax for such period
shall be finally ascertained and paid in the manner provided by this
chapter for the ascertaining and paying of such taxes, after deducting
from the payment found to be due the amounts initially paid.
(C)
In
all cases, the applicant shall, upon filing his or her application,
pay no less than the prescribed minimum tax in advance, without being
prorated, to cover the remaining portion of the current reporting
period.
(D)
The
collector shall not issue to any such person another business tax
certificate for the same or any other business, until such person
shall have furnished to him or her a sworn statement and paid the
tax as herein required.
(Ord. 2857 § 1, 1990)
In all cases, the applicant for the renewal of a business tax
certificate shall submit to the collector for his or her guidance
in ascertaining the amount of the tax to be paid by the applicant,
a sworn statement, upon a form prescribed by the collector, setting
forth such information concerning the applicant's business during
the preceding year as may be required by the collector to enable him
or her to ascertain the amount of the tax to be paid by said applicant
pursuant to the provisions of this chapter.
(Ord. 2857 § 1, 1990)
No sworn statements shall be conclusive on the City 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 hereunder. Such sworn statement and each of the several
items therein contained shall be subject to audit and verification
by the collector, his or her deputies, or authorized employees of
the City, who are hereby authorized to examine, audit, and inspect
such books and records of any taxable business, as may be necessary
in their judgment to verify or ascertain the amount of tax due.
All persons subject to the provisions of this chapter shall
keep complete records of business transactions, including sales, receipts,
purchases, and other expenditures, and shall retain all such records
for examination by the collector. Such records shall be maintained
for a period of at least three years. No person required to keep records
under this section shall refuse to allow authorized representatives
of the collector to examine said records at reasonable times and places.
(Ord. 2857 § 1, 1990)
It is unlawful for the collector or any person having an administrative
duty under the provisions of this chapter to make known in any manner
whatever the business affairs, operations, or information obtained
by an investigation of records and equipment of any person required
to submit such information to the tax collector, or any other person
visited or examined in the discharge of official duty, or the amount
or source of income, profits, losses, expenditures, or any particular
thereof, set forth in any statement or application, or to permit any
statement or application, or copy of either, or any book containing
any abstract or particulars thereof to be seen or examined by any
person; provided that nothing in this section shall be construed to
prevent:
(A)
The
disclosure to, or the examination of records and equipment by, another
City official, employee, or agent for collection of taxes for the
sole purpose of administering or enforcing any provisions of this
chapter, or collecting taxes imposed hereunder;
(B)
The
disclosure of information and/or the results of an examination of
records of a particular taxpayer, or relating to a particular taxpayer,
in judicial proceedings brought to determine the existence and/or
the amount of any tax liability of the particular taxpayer to the
City or to the City Attorney for the defense of the City or any employee
or official thereof, against a claim filed by the taxpayer against
the City or any employee or official thereof;
(C)
The
disclosure after the filing of a written request to that effect, to
the taxpayer him or herself, or to his or her successors, receivers,
trustees, executors, administrators, assignees and guarantors, if
directly interested, of information as to the items included in the
measure of any paid tax, any unpaid tax or amounts of tax required
to be collected, interest and penalties; further provided, however,
that the City Attorney approves each such disclosure and that the
collector may refuse to make any disclosure referred to in this subsection
when in his or her opinion the public interest would suffer thereby;
(D)
The
disclosure of the names and business addresses of persons to whom
tax certificates have been issued, and the general type or nature
of their business;
(E)
The
disclosure by way of public meeting or otherwise of such information
as may be necessary to the City Council in order to permit it to be
fully advised as to the facts when a taxpayer files a claim for refund
of taxes, or submits an offer of compromise with regard to a claim
asserted against him or her by the City for delinquent taxes, or when
acting upon any other matter;
(F)
The
disclosure of general statistics regarding taxes collected or business
done in the City;
(G)
The
disclosure of information and records as may be required under State
law applicable to chartered cities or required by subpoena served
on the City.
(Ord. 2857 § 1, 1990)
If any person fails to file any required statement within the
time prescribed, or if, after demand therefor made by the collector,
he or she fails to file a corrected statement, the collector may determine
the amount of tax due from any such person by means of such information
as he or she may be able to obtain. In case such determination is
made, the collector shall give notice of the amount so assessed by
serving it personally or by depositing it in the United States Post
Office in the City, postage prepaid, addressed to the person so assessed
at his or her last known address.
(Ord. 2857 § 1, 1990)
Any person aggrieved by any decision of the collector with respect
to the business tax requirements may appeal to the Council by filing
a written appeal thereof with the Clerk within 15 days of after the
mailing of the decision or determination. The Council shall hear the
appeal within 45 days of the date of its filing. The Clerk of the
Council shall give 15 days' notice to the person filing the appeal
of the time and place of hearing by serving the notice personally
or by depositing it in the United States Post Office at Santa Rosa,
California, postage prepaid, addressed as shown on the appeal papers.
The Council shall have authority to determine all questions raised
on such appeal. No such determination shall conflict with any substantive
provision of this chapter.
(Ord. 2857 § 1, 1990)
Changed Location and Ownership. No certificate issued pursuant
to this chapter shall be transferable; provided, that where a certificate
is issued to a certain business at a specific address, such business
may, upon application therefor, have the certificate amended to indicate
some other location to which the business is or is to be moved; provided
further, that a transfer, whether by sale or otherwise, to another
person under such circumstances that the real or ultimate ownership
after the transfer is substantially similar to the ownership existing
before the transfer, shall not be prohibited by this section. For
the purpose of this section stockholders, bondholders, partnerships,
or other persons holding an interest in a corporation or other entity
herein defined to be a person are regarded as having the real or ultimate
ownership of such corporation or other entity.
(Ord. 2857 § 1, 1990)
A duplicate certificate may be issued by the collector to replace
any certificate previously issued hereunder which has been lost or
destroyed upon the certificate holder filing statement of such fact.
(Ord. 2857 § 1, 1990)
(A)
Any
person transacting and carrying on business at a fixed place of business
in the City shall keep the certificate posted in a conspicuous place
upon the premises where such business is carried on.
(B)
Any
person transacting and carrying on business but not operating at a
fixed place of business in the City shall keep the certificate upon
his or her person at all times while transacting and carrying on the
business for which it is issued.
(Ord. 2857 § 1, 1990)
All business tax certificates issued pursuant to this chapter
shall expire, unless renewed, on the date on which the tax is payable
next succeeding the issuance or last renewal of such certificate.
Unless otherwise specifically provided, all annual taxes under
the provisions of this chapter shall be due and payable in advance,
on the first day of January, and shall be considered delinquent if
unpaid after the last day of February. The date on which taxes become
delinquent may be extended by the collector, upon good cause shown,
to a date not later than March 31st.
A person opening a new business any time during the year shall
apply for a business tax certificate upon commencement of the business
and shall be delinquent if taxes due under the provisions of this
chapter are not paid on or before the last day of the month in which
business commenced. The delinquency date may be extended by the collector,
upon good cause shown, for a period not to exceed 60 days.
Except as otherwise herein provided, taxes, other than annual
taxes required hereunder, shall be due and payable each day or period
covered, in advance.
(Ord. 2857 § 1, 1990)
(A)
For
failure to pay a tax when due a penalty of 15 percent of said tax
shall be added to the tax.
(B)
For
failure to pay a tax when due, interest on the delinquent tax (exclusive
of penalty) at the rate of 0.84 percent per month shall be added to
the tax for each month or portion of a month that tax, penalty and
interest is not paid.
(Ord. 2857 § 1, 1990)
No refund of erroneously paid taxes collected under this chapter
shall be allowed in whole or in part unless a claim for refund is
filed with the collector within a period of three years from the last
day of the calendar month following the period for which the payment
was made, and all such claims for refund of the amount of the payment
must be filed with the collector in the manner prescribed by him or
her. Upon the filing of such a claim and when determination that a
payment had been made, the collector may refund the amount overpaid.
(Ord. 2857 § 1, 1990)
Every person who engages in business in the City, except those covered in Section 6-04.230 of this chapter, shall pay a tax based upon gross receipts resulting from business activities within the City limits of the City at the following rates and ratios for the following classifications:
(A)
Business
Classification—Group 1—Taxing Ratio 1:
|
Retailing
|
|
Wholesaling
|
|
Manufacturing
|
|
Corporate Headquarters
|
|
Gross Receipts of $ 0.00—25,000, $25.00, plus 34 cents
per 1,000 portion thereof for each 1,000 over $25,000.00;
|
(B)
Business
Classification—Group 2—Taxing Ratio 2.5:
|
Services
|
|
Health Care Centers
|
|
Rental of Residential Property
|
|
Rental of Non-Residential Property
|
|
Public Utilities
|
|
Gross Receipts of $ 0.00—25,000, $25.00 plus 84 cents
per 1,000 or portion thereof for each 1,000 over 25,000;
|
(C)
Business
Classification—Group 3—Taxing Ratio 3.25:
|
Contractors
|
|
Land Developers
|
|
Recreation and Entertainment
|
|
Gross Receipts of $0.00—25,000, $25.00 plus $1.09 per
1,000 or portion thereof for each 1,000 over 25,000;
|
(D)
Business
Classification—Group 4—Taxing Ratio 5:
|
Professions
|
|
Gross Receipts of $ 0.00—25,000, $25.00 plus $1.68 per
1,000 or portion thereof for each 1,000 over 25,000.
|
(E)
If
the specific business is not listed herein, the collector will determine
the classification of the business.
(F)
In
any case where a person believes that his or her individual business
is not assigned to the proper classification under this section because
of circumstances peculiar to it, as distinguished from other businesses
of the same kind, he or she may apply to the collector for reclassification.
Such application shall contain such information as the collector may
deem necessary and require in order to determine whether the applicant's
individual business to the classification shown to be proper on the
basis of such investigation. The proper classification is that classification
which, in the opinion of the collector, most nearly fits the applicant's
individual business. The reclassification shall not be retroactive,
but shall apply at the time of the next regularly ensuing calculation
of the applicant's tax. No business shall be classified more than
once in one year.
(G)
Corporate
Headquarters. In lieu of gross receipts, corporate and administrative
headquarters shall use the cost of operations to determine the amount
of tax due. Specifically, the following expenses incurred in the maintenance
of such operation at that location; total gross payroll, utilities
and rent. Expenses shall not include payroll taxes, employer contributions
for employee benefits or depreciation.
(H)
Newspapers, Radio and Television Stations. Gross receipts for newspapers, radio and television stations shall be levied pursuant to subsection A of this section provided that gross receipts for newspapers, radio and television stations shall be allowed a discount of 15 percent. The above discount shall first be calculated and the product of such calculation shall constitute applicable gross receipts for imposition of the business tax under Section 6-04.220 of this chapter.
(I)
Rental
of Residential Property. A person shall be considered to be in the
business of renting residential property if they rent for consideration
more than three dwelling units, be they single-family dwellings or
units in multifamily residences, within the City limits of the City.
(Ord. 2857 § 1, 1990)
Every person transacting and carrying on the businesses herein
enumerated shall pay a tax as follows:
(A)
Special
Event. Every person staging an event within the City limits of the
City shall pay a flat fee of $150.00 per day. An event shall be defined
as any entertainment, sports or sales event staged at a specific location
for a period of not more than 90 consecutive days.
(B)
Peddler.
Every person not having a regularly established place of business
within the City limits who travels from place to place, door to door
for the purpose of selling their goods, wares or merchandise with
the intention of continuing such business in the City for a period
of not more than 90 consecutive days shall pay an annual tax based
on gross receipts attributable to sales within the City under subsection
A of this section or alternately may pay a tax of $30.00 per month
in advance. The person so engaged shall not be relieved from the provisions
of this section by reason of associating a temporary or transient
business with, as a part of, or in the name of any local dealer, trader
or merchant.
(C)
Delivery/Pick
Up. Every person not having a fixed place of business within the City
who enters the City to deliver or pick up passengers, goods, wares,
or merchandise of any kind by vehicle, or who enters the City to provide
any service by the use of vehicle shall pay an annual tax based on
gross receipts attributable to the operation of said business within
the City limits under subsection B of this section. If unable to calculate
gross receipts attributable to operations within the City, said business
shall have the option of paying taxes based on the number of times
entry for the purpose(s) enumerated above is made into the City.
|
Entries
|
Tax
|
|---|---|
|
1 to 120
|
$ 30.00
|
|
121 to 240
|
60.00
|
|
241 to 360
|
90.00
|
|
361 to 480
|
120.00
|
|
481 and over
|
150.00
|
(Ord. 2857 § 1, 1990)
Every person not having a fixed place of business within the City who engages in business within the City and is not subject to the provisions of Section 6-04.230 of this chapter shall pay a tax at the same rate prescribed herein for persons engaged in the same type of business from and having a fixed place of business in the City.
(Ord. 2857 § 1, 1990)
The minimum and maximum tax payable by businesses enumerated
in and subject to the taxing provisions of this chapter is as follows:
(A)
The
minimum tax payable under this chapter shall be $25.00.
(B)
The
maximum tax payable under this chapter shall be $3,000.00.
(Ord. 2857 § 1, 1990)
The collector may adopt rules and regulations not inconsistent
with the provisions of this chapter as may be necessary or desirable
to aid in the enforcement of the provisions of this chapter. A copy
of any such rules and regulations shall be available for public inspection
in the collector's office.
(Ord. 2857 § 1, 1990)
It shall be the duty of the Collector to enforce each and all
of the provisions of this chapter, and the Santa Rosa Police and Santa
Rosa City Code Enforcement Officers shall render such assistance in
the enforcement hereof as may be required by the Collector or the
City Manager or designee.
At the direction of the Collector, the Collector's assistants and any City Police or Code Enforcement Officer shall have the power and authority to enter free of charge, at any reasonable time, any place of business within the City to request to see its business tax certificate. Any person having such certificate in his or her possession or under his or her control who fails to exhibit the same upon such a request, shall be guilty of a misdemeanor punishable pursuant to Section 1-28.010 of this Code.
(Ord. 2857 § 1, 1990; Ord. 2017-015 § 2, 2017)
No tax certificate issued under the provisions of this chapter
is an authorization for, nor shall it be construed as authorizing,
the conduct or continuance of any illegal or unlawful business.
(Ord. 2857 § 1, 1990)
The amount of any tax and penalty imposed by the provisions
of this chapter shall be deemed a debt owed to the City. An action
may be commenced in the name of the City in any court of competent
jurisdiction, for the amount of any delinquent tax and penalties and
interest thereon.
(Ord. 2857 § 1, 1990)
All remedies prescribed under this chapter 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
hereof.
(Ord. 2857 § 1, 1990)
Neither the adoption of this chapter nor the superseding of
any portion of any provision of this code thereby shall in any manner
affect the prosecution of a violation of any City code provisions
committed prior to the effective date of the ordinance codified in
this chapter, nor shall it be construed as a waiver of any license
or any penal provision applicable to any such violation, nor shall
it be construed to affect the validity of any bond or cash deposit
required by any ordinance to be posted, filed, or deposited, and all
rights and obligations thereunto appertaining shall continue in full
force and effect.
Where a certificate of tax paid has been issued to any person
by the City and the term of such certificate has not expired, then
the tax prescribed for said business by this chapter shall not be
payable until the expiration of the term of such unexpired certificate.
(Ord. 2857 § 1, 1990)
Any person who violates any provision of this chapter or who
other than by a sworn statement, knowingly or inten-tionally misrepresents
to any officer or employee of the City any material fact herein required
to be provided is guilty of a misdemeanor. A person who on a sworn
statement states as true a material fact which he or she knows to
be false is guilty of perjury.
(Ord. 2857 § 1, 1990)
This chapter may be amended or repealed by the City Council without a vote of the People except that, as required by Article XIIIC of the California Constitution, any amendment that increases the amount or rate of tax beyond the levels authorized under Sections 6-04.220 and 6-04.230 under this chapter may not take effect unless approved by a vote of the People.
(Ord. 2017-015 § 2, 2017)
