Every person required to have a license
under the provisions of this title shall make application as hereinafter
prescribed for the same to the collector of the city, and upon the
payment of the prescribed license tax the collector shall issue to
such person a license which shall contain the following information:
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;
and
E.
Such other administrative information as
may be necessary for the enforcement of the provisions of this title.
(Prior code § 1-5.23)
A.
Upon a person making an application for
the first license to be issued hereunder or for a newly established
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 for
which a license is requested;
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.
If the applicant is the owner of a real
estate office, the applicant shall either: (a) include all independent
agent's/broker's gross receipts on the application, or (b) if not
including independent agent's/broker's gross receipts, then the applicant
shall set forth the names of all agents and brokers working from said
location;
4.
Landlords.
a.
Residential Landlords. If the applicant
rents three or more residential dwelling units, regardless of whether
the units are in one building, the applicant shall set forth the addresses
of all the units and is subject to the tax on the gross receipts for
all such units without any exclusions. An applicant may request that
a single business license be issued for all of the dwelling units;
b.
Commercial Landlords. If the applicant
rents any nonresidential property, a separate business license for
each location is required. On the application, the applicant shall
list the names of all tenants on the property, including, but not
limited to, tenants leasing or renting shared office space (i.e. coworking).
The person which owns the property is not a tenant so long as the
person who owns and occupies are the same legal entity;
5.
If the applicant is a partnership, the
application shall set forth the names and places of residences of
the partners thereof;
6.
If the applicant is a corporation, the
applicant shall set forth the name, address and telephone number of
the agent of process service thereof;
7.
The application shall set forth such information
as may be therein required and as may be necessary to determine the
amount of the license tax to be paid by the applicant;
8.
Any further administrative information
which the collector may require to enable him or her to issue the
type of license applied for;
9.
Event Promoter.
a.
If the applicant is an event promoter,
the applicant is responsible for the license tax on the total gross
receipts generated by the event. No less than 30 days in advance of
the event, the promoter has the option either to: (i) pay a set amount
of $300.00 per event; or (ii) pay only on the promoter's gross receipts
and provide the collector with a list of all participating vendors,
including the vendors' mailing addresses, telephone numbers, and their
estimated gross receipts from the event. If the promoter chooses to
supply the collector with the list of all participating vendors and
the collector is unable to collect the business license tax from a
vendor, the promoter will be responsible for such tax.
b.
If the applicant is a non-profit
event promoter, no less than 30 days in advance of the event the non-profit
has the option either: (i) to pay a set amount of $150.00 per event;
or (ii) provide the collector with a list of all participating vendors,
including the vendors' mailing addresses, telephone numbers, and their
estimated gross receipts from the event.
B.
With the exception of developers/general
contractors, the applicant shall estimate the gross receipts for the
period to be covered by the license to be issued. As to an applicant
who is a developer/general contractor, the applicant shall include
an estimated sales price of each property for sale during the period
to be covered by the license to be issued. As to a general contractor
hired by an owner-builder, the applicant shall include an estimated
value of the project. Such estimate, if accepted by the collector
as reasonable, shall be used in determining the amount of license
tax to be paid by the applicant. In the event that the collector finds
the estimate submitted by the applicant to be unreasonable, the collector
shall notify the applicant thereof in writing. Within 30 days following
receipt of such written notification, the applicant shall furnish
the collector with a written verification by a certified public accountant
as to the range of gross receipts during the period of such license,
and the license tax for such period shall be finally ascertained and
paid in the manner provided by this title for the ascertaining and
paying of renewal license taxes for other businesses, after deducting
from the payment found to be due, the amount paid at the time such
first license was issued.
C.
The collector shall not issue to any such
person another license for the same or any other business, until such
person shall have furnished to him or her the accountant's verification
and paid the license tax as herein required.
(Prior code § 1-5.24; Ord. 1550 § 3, 1992; Ord. 1773 § 1, 1999; Ord. 1976 § 2, 2008; Ord.
2093 § 1, 2014; Ord. 2244 § 2, 2023)
In all cases, the applicant for the
renewal of a license shall submit to the collector on or before January
1st an application for renewal containing a sworn statement upon a
form to be provided by the collector, setting forth such information
concerning the applicant's business during the preceding calendar
year, as may be required by the collector to enable the collector
to verify the amount of the license tax paid by said applicant pursuant
to the provisions of this title.
(Prior code § 1-5.25; Ord. 1550 § 3, 1992)
A.
No statements shall be conclusive 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.
B.
If the collector deems it necessary in
order to ascertain the amount of the license tax due, the collector
may require the applicant or licensee to submit a verification by
written statement to confirm as true and correct the reported amount
of gross receipts or operating expenses; after which the collector
may require further verification by a certified public accountant
or similar agent of the applicant or licensee attesting to the financial
information, including, but not limited to, federal and state income
tax returns, financial statements and other financial reports.
(Prior code § 1-5.26; Ord. 1550 § 3, 1992; Ord. 1976 § 3, 2008; Ord. 2065 § 1, 2013)
It is unlawful for the collector
or any person having an administrative duty under the provisions of
this title 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 obtain a license, or pay a
license tax, or any other person visited or examined in the discharge
of official duty, or the amount of 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:
B.
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 title, or collecting taxes imposed hereunder;
C.
The disclosure of information and results
of examination of records of particular taxpayers, or relating to
particular taxpayers, to a court of law in a proceeding brought to
determine the existence or amount of any license tax liability of
the particular taxpayers to the city;
D.
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;
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 license taxes, or submits an offer of
compromise with regard to a claim asserted against him or her by the
city for license taxes, or when acting upon any other matter;
F.
The disclosure of general statistics regarding
taxes collected on business done in the city;
G.
The disclosure of information to the State
of California Franchise Tax Board and any other information as legally
required by the state.
(Prior code § 1-5.27; Ord. 1083 § 2, 1983; Ord. 1550 § 3, 1992; Ord. 1976 § 4, 2008)
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,
or if any person subject to the tax imposed by this title fails to
apply for a license, the collector may determine the amount of license
tax due from such person by means of such information as he or she
may be able to obtain and shall give written notice thereof to such
person.
(Prior code § 1-5.28)
Any person aggrieved by any decision
of the collector with respect to the issuance or refusal to issue
such license may appeal to the city's administrative hearing officer
by filing a notice of appeal with the city clerk within 15 days after
receipt of written notice from the collector. The city clerk shall
thereupon fix a time and place for hearing such appeal. The city clerk
shall give notice to such person of the time and of hearing by serving
it personally or by depositing it in the United States Post Office
at Pleasanton, California, postage prepaid, addressed to such person
at his or her last known address. The city's administrative hearing
officer shall have authority to determine all questions raised on
such appeal. No such determination shall conflict with any substantive
provision of this title.
(Prior code § 1-5.29; Ord. 2239 § 2, 2022)
In addition to all other power conferred
upon the collector, the collector or the collector's assistants shall
have the power to extend the time for filing any required sworn statement
or application for a period not to exceed 60 days, and in such cases
to waive any penalty that would otherwise have accrued.
(Prior code § 1-5.30; Ord. 1550 § 3, 1992)
No license issued pursuant to this
title 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
as outlined in the city's master fee schedule (on file in the office
of the city clerk) have the license amended to authorize the transacting
and carrying on of such business under said license at some other
location to which the business is or is to be moved; provided further,
that 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.
(Prior code § 1-5.31; Ord. 1550 § 3, 1992)
The collector may issue a duplicate
license to replace the current year's license previously issued if
the licensee files a statement stating that the original license has
been lost or destroyed and, at the time of the filing of such statement,
the licensee pays a duplicate license fee as provided in the city's
current schedule of fees and charges.
(Prior code § 1-5.32; Ord. 1550 § 3, 1992; Ord. 1976 § 5, 2008)
A.
Any licensee transacting and carrying on
business at a fixed place of business in the city shall keep the license
posted in a conspicuous place upon the premises where such business
is carried on.
B.
Any licensee transacting and carrying on
business but not operating at a fixed place of business in the city
shall keep the original or a copy of the license upon his or her person
at all times while transacting and carrying on the business for which
it is issued.
(Prior code § 1-5.33; Ord. 1976 § 6, 2008; Ord. 2065 § 1, 2013)
