For the purposes of this title, certain
words and terms used in this title are defined as follows:
means and includes professions, trades and occupations, and
all and every kind of calling whether or not carried on for profit.
means the city of Pleasanton, a municipal corporation of
the state of California, in its present incorporated form or in any
later reorganized, consolidated, enlarged or reincorporated form.
shall mean the department director responsible for management
of the city business license activities or that director's authorized
assistants.
shall mean any person who develops residential property or
commercial property but shall not mean a general contractor hired
by an owner-builder. A general contractor hired by an owner-builder
shall mean any person hired by the owner-builder to build, remodel,
or alter an owner-occupied residential or commercial property.
means and 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 a 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.
As to a developer/general contractor, "gross receipts" means and includes
the sales price of real property. As to a general contractor hired
by an owner-builder, "gross receipts" means and includes the value
of the project. Excluded from "gross receipts" shall be the following:
Cash discounts allowed and taken
on sales;
Credit allowed on property accepted
as part of the purchase price and which property may later be sold;
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;
That portion of gross receipts of
a Pleasanton-based developer/general contractor, general contractor,
or subcontractor which represents amounts received for the performance
of any act or service outside of the city, provided said contractor
shows proof of another jurisdiction's business license for such act
or service during the same licensing period;
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;
That portion of the receipts of a
real estate business which represents payments to independent agents/brokers,
provided the real estate business's owner/broker furnished the collector
with the names and addresses of the independent agents/brokers and
the amounts paid each. All independent agents/brokers not covered
under the owner's license shall be required to be licensed under this
title. However, at the owner/broker's option, a single license tax
may be paid for each location provided the gross receipts of all brokers/agents
at the location are reported and included in the computation of the
license tax;
Rent received from a total of two
residential dwelling units or less, including, but not limited to,
houses, duplexes, apartments, motels, rooming houses, hotel rooms,
trailer courts or mobilehomes. A "dwelling unit" means a room or suite
of two or more rooms designed for or occupied by one or more persons,
or a family, for living or sleeping purposes. If, however, there is
ownership of more than two units of residential rental property, the
owner is subject to the tax on gross receipts of all of the properties
without any exclusion thereof;
As to a gasoline dealer, a portion
of the gasoline dealer's receipts from the sale of motor vehicle fuels
equal to the motor vehicle fuel license tax imposed by and previously
paid under the provisions of Part 2 of Division 2 of the Revenue and
Taxation Code of the state;
As to a retail gasoline dealer, the
special motor fuel tax imposed by Section 4041 of Title 26 of the
United States Code if paid by the dealer or collected by the dealer
from the consumer or purchaser;
As to California lottery ticket sales,
the portion of the sales price allocated to the state.
shall mean a business located in the city not intended to
generate revenue but to provide support or services to other locations
where the operations of the same business are conducted which lead
more directly to the production of gross receipts. Examples include
corporate headquarters, branch offices, research and development,
management, administrative, technical or other types of support/services.
include 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.
shall include the transfer, in any manner or by any means
whatsoever of title to property for a consideration; the serving,
supplying, 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 foregoing definitions shall be deemed to include
any transaction which is or which, in effect, results in a sale within
the contemplation of law.
shall mean a new business operating at a commercial location
that has not yet generated sufficient revenue to cover operating expenses.
shall mean a declaration or certification made under penalty
of perjury.
(Prior code § 1-5.15; Ord. 1089 § 2, 1983; Ord. 1550 § 1, 1992; Ord. 1773 § 1, 1999; Ord.
1976 § 1, 2008; Ord. 2038 § 1, 2012)
This title is enacted primarily to
raise revenue for municipal purposes and the city does not review
warrant or endorse its licensees as to character or quality of product.
This title is also a regulatory measure in that the city will not
issue a business license when the proposed business would violate
zoning or other applicable city regulations.
(Prior code § 1-5.16; Ord. 1083 § 1, 1983)
A.
Persons required to pay a license tax for
transacting and carrying on any business under this title shall not
be relieved from the payment of any license tax for the privilege
of doing such business required under any other ordinance of the city,
and shall remain subject to the regulatory provisions of other ordinances.
B.
No license issued pursuant to the provisions
of this title shall be construed as authorizing the conduct or continuance
of any illegal or unlawful business.
(Prior code § 1-5.17)
