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:
A. 
The public disclosure of:
1. 
The name of the owner,
2. 
Type of business ownership (e.g., sole proprietor, partnership or corporation),
3. 
The name of the business licensed,
4. 
The place where such business is to be transacted and the address used for mailing if different;
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)