Unless otherwise specifically provided, all annual license taxes, under the provisions of this title, shall be due and payable in advance on January 1st through January 31st, with payments postmarked within that period also accepted. License taxes covering new operations after January 1st may be prorated based on estimated gross receipts for the balance of the year. License taxes for the development of residential or commercial property shall be due and payable when applying for a building permit for each property to be developed.
(Prior code § 1-5.34; Ord. 1550 § 6, 1992; Ord. 1773 § 1, 1999; Ord. 2165 § 1, 2017)
A. 
For failure to pay the license tax when due, the collector shall add a penalty of: 25 percent of said license tax on the first day of February: and 50 percent (non-cumulative) said license tax on the first day of March. When the first day of the month falls on a day when the City Hall is closed, payment of the license tax due may be made on the next working day without penalty. Any license issued pursuant to this title may be suspended by the collector upon the failure of the licensee to pay any charges imposed by this title within 60 days after such charges or reports become delinquent. No license shall be issued, nor one which has been suspended or revoked shall be reinstated or reissued, to any person, who at the time of applying therefor, is indebted to the city for any delinquent license taxes, unless such person, with the consent of the collector, enters into a written agreement with the city, through the collector, to pay such delinquent taxes, plus five percent simple annual interest upon the unpaid balance, in monthly installments, or oftener, extending over a period of not to exceed one year.
B. 
In any agreement so entered into, such person shall acknowledge the obligation owed to the city and agree that, in the event of failure to make timely payment of any installment, the whole amount unpaid shall become immediately due and payable and that his or her current license shall be revocable by the collector upon 30 days' notice. In the event legal action is brought by the city to enforce collection of any amount included in the agreement, such person shall pay all costs of suit incurred by the city or its assignee, including a reasonable attorney fee. The execution of such an agreement shall not prevent the prior accrual of penalties on unpaid balances at the rate provided in this section, but no penalties shall accrue on account of taxes included in the agreement, after the execution of the agreement, and the payment of the first installment and during such time as such person shall not be in breach of the agreement.
(Prior code § 1-5.35; Ord. 1093 § 2, 1983; Ord. 2085 § 1, 2013)
No refund of any taxes paid shall be allowed in whole or in part unless a claim for refund is filed with the collector within the timelines and in the manner set forth in Section 1.04.090 of this code. If after the filing of such a claim, the collector determines that a refund is due, the collector may refund the amount that is owed.
(Prior code § 1-5.36; Ord. 1773 § 1, 1999; Ord. 1967 § 3, 2008)
Every person who is conducting business shall pay a license tax based upon the gross receipts in accordance with the following schedule. Gross receipts from the previous calendar year shall be prima facie evidence of the estimated gross receipts for the year for which the license tax applies for all businesses renewing licenses:
LICENSE TAX SCHEDULE
$0—24,999
$25.00
25,000—99,999
$50.00
100,000—249,999
$75.00
250,000 and above
$0.30/$1,000.00 of gross receipts
If a business has been operating less than one year, the amount due shall be based on actual gross receipts per month for the previous year multiplied by 12, and in accordance with the previous schedule. A new business shall base its tax on estimated gross receipts for the current licensing period in accordance with the previous schedule.
(Prior code § 1-5.37; Ord. 1089 § 1, 1983; Ord. 1550 § 6, 1992)
A. 
All persons who transact and carry on business within the city only at the Alameda County Fairgrounds during a period commencing one week prior to opening and ending one week after closing of the regular fair days, are deemed exempt from said license requirements and shall be exempt from the tax provided in this section.
B. 
The city council shall, prior to April 1st of each year fix and determine by agreement, letter or resolution confirmed by the board of directors of the Alameda County Fair, an in-lieu fee to compensate the city for services required by concessionaires and exhibitors exempt from this tax. Terms and conditions of said in-lieu payments shall be fixed at the discretion of the council and the board of directors.
(Prior code § 1-5.38)
The collector may make rules and regulations not inconsistent with the provisions of this title as may be necessary or desirable to aid in the enforcement of the provisions of this title.
(Prior code § 1-5.39)
A. 
It shall be the duty of the collector, and he or she is directed to enforce each and all of the provisions of this title, and the chief of police shall render such assistance in the enforcement hereof as may from time to time be required by the collector or the city council.
B. 
The collector, in the exercise of the duties imposed upon him or her hereunder and acting through his or her deputies or duly authorized assistants, may examine or cause to be examined any place of business in the city to ascertain whether the provisions of this title have been complied with.
C. 
The collector and each and all of his or her assistants and any police officer shall have the power and authority (upon obtaining an inspection warrant therefor) to enter, free of charge, and at any reasonable time, any place of business required to be licensed herein, and demand an exhibition of its license. Any person having such license theretofore issued, in his or her possession or under his or her control, who wilfully fails to exhibit the same on demand, shall be guilty of a misdemeanor and subject to the penalties provided for by the provisions of this title. It shall be the duty of the collector and each of his or her assistants to cause a complaint to be filed against any and all persons found to be violating any of said provisions.
(Prior code § 1-5.40)
The amount of any license tax and penalty imposed by the provisions of this title shall be deemed a debt to the city. An action may be commenced in the name of said city in any court of competent jurisdiction, for the amount of any delinquent license tax and penalties.
(Prior code § 1-5.41)
All remedies prescribed hereunder 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 of this title.
(Prior code § 1-5.42)