Businesses and business activities listed in this chapter are subject to business license tax to be computed on a gross receipts basis. If any business listed or mentioned herein is also listed or covered elsewhere in Chapters 3.80 through 3.96 for tax computation on a different basis, the provisions of this chapter shall prevail.
(Prior code § 2241; Ord. 909 § 1, 1971)
(a)
Any
person whose business is limited exclusively to renting, leasing or
operating:
(1)
Coin-operated vending machines dispensing tangible or intangible
items, property, music, entertainment, recreation or other services;
or
(2)
Laundry equipment, whether or not coin-operated, but this category
shall not be deemed to include coinoperated laundry equipment owned
and operated by a retail establishment providing coin-operated laundry
equipment for general public use; shall pay a license tax computed
at the rate of one percent of all gross receipts actually derived
from or directly attributable to the business activities conducted
within the city.
(b)
Definition
of "Gross Receipts."
For purposes hereof, "gross receipts" means all sums deposited
in the machines or paid for the use of the machines, from any source,
prior to the division, subtraction or distribution of any such moneys,
but shall not include cash sums returned by the machines themselves
to the customers.
(c)
Applicability
of Certain Other Sections.
In administering and enforcing this section and other sections related hereto, the provisions of Sections 3.84.120, 3.84.130, 3.84.170 and 3.84.180 of this code shall be applicable insofar as they are appropriate and applicable in the particular circumstances, and are not inconsistent or in conflict with provisions in this chapter or with other law.
(Prior code § 2242; Ord. 909 § 1, 1971; Ord. 931 § 3, 1972; Ord. 973 §
7, 1974)
In order to help defray the administrative costs of processing
any such license tax payment, a minimum of five dollars per year shall
be due from any licensee taxed on a gross receipts basis.
(Ord. 973 § 8, 1974)
In all cases where the amount of license tax to be paid is to
be computed on a gross receipts basis, the initial application for
a license to be issued hereunder or for a newly-established business
shall set forth, in addition to other information required pursuant
to other sections of this code the following information, sworn to
or certified correct under penalty of perjury:
(1)
An
estimate of the gross receipts for the period to be covered by the
license to be issued;
(2)
Any
further information which the collector may require to enable him
to reasonably compute or estimate the amount of the license tax to
be paid, and to issue the type of license applied for.
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The estimate by the applicant, if accepted by the collector
as reasonable, shall be used in determining the amount of license
tax to be paid by the applicant; provided, however, the amount of
the license tax so determined shall be tentative only, and such person
shall, within thirty days after the expiration of the period for which
such license was issued, furnish the collector with a statement, sworn
to or certified correct under penalty or perjury, in such form as
may be reasonably required by the collector, showing the gross receipts
during the period of such license, and the license tax for such period
shall be finally ascertained and paid after deducting from the payment
found to be due, the amount paid at the time the initial license was
issued.
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(Ord. 973 § 8, 1974)
(a)
In
all cases, the applicant for a renewal of a license upon which the
tax is computed on a gross receipts basis shall submit to the collector,
for his guidance in ascertaining the amount of the license tax to
be paid on renewal, a statement sworn to or certified correct under
penalty of perjury, and in such form as may be required 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 to ascertain the amount of the license tax to be paid by the applicant
pursuant to the provisions of this title.
(b)
All
persons subject to liability for payment of license taxes computed
on a gross receipts basis shall keep complete records of all business
transactions which are to be used or referred to in order to compute
properly the amount of taxes payable, including, if appropriate, sales,
receipts, purchases and other expenditures, and all such persons 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 the records
at reasonable times and places.
(Ord. 973 § 8, 1974)
(a)
In
order to verify that applications and statements submitted pursuant
to this title, and that tax computations for businesses taxed on a
gross receipts basis, are made accurately, correctly and truthfully,
the collector shall have full power and authority to audit and inspect
any and all business and accounting records of any such business,
relating directly or indirectly to any business activity conducted
within the city. The collector shall, in this connection, have authority
to take whatever means he deems necessary or useful to require an
accurate count, or to himself make or participate in the making of
an accurate count, of any coins derived by any coin-operated machine
or machines.
(b)
In
implementation of the collector's auditing powers, he may require
an applicant or licensee to submit a true copy of the state sales
and use tax returns filed relative to any coin-operated machines or
business activities which are taxable on a gross receipts basis. The
collector may also require a true copy of any other tax statement
filed with any governmental entity by the applicant, licensee or by
any other individual or firm owning, renting, leasing or operating
machines taxed on a gross receipts basis, which other tax statement
discloses the gross receipts received from owning, renting, leasing
or operating such machines. Refusal or wilful failure of any person
to comply with any such requirement by the collector is unlawful.
(Ord. 973 § 8, 1974)
Any business license issued by the collector in connection with
which the taxes payable are computed upon a gross receipts basis may
be revoked by the collector for failure of the licensee to report,
or to truthfully report, the gross receipts which are subject to such
taxation. No such revocation shall, however, take place until after
a hearing conducted by the collector with due notice and in accordance
with the legal principles of due process.
(Ord. 973 § 8, 1974)
