The people of the City of Bellflower hereby approve the business license tax at the same rates as are currently set forth in this chapter (generally $100 plus an inflation adjustment) from the effective date of the March 4, 1997, General Municipal Election forward to provide revenues to be used by the City for general municipal purposes.
(Prior code § 5-1)
"Business"
includes professions, trades, and occupations and all and every kind of calling whether or not carried on for profit.
"Business license"
means a nonregulatory business tax certificate whenever this chapter, or any rule, regulation, resolution, ordinance, certificate, or application form provided by the City in relation to this chapter refers to a receipt or other evidence of payment of a tax required by this chapter.
"Employee"
means all persons engaged in the operation or conduct of any business in the City, whether as owner, any member of the owner's family, partner, agent, manager, solicitor, and any and all other persons employed or working in said business.
In determining the number of employees for the purpose of fixing the license due under this title, the employer must take the number of employees as defined above, employed within the City earning wages during pay period nearest the fifteenth day of each month as reported to the State Department of Employment on forms which are used for reporting payments due under the Unemployment Insurance Act, for each month of the previous calendar year, adding the same and dividing by 12. If the employer has been in business less than one year, he or she may use the average number of employees who will be employed by him or her during the remainder of the calendar year.
"Person"
includes 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.
"Tax collector"
means the officer or person appointed by the City Council by resolution or ordinance to perform the duties of tax collector as set forth in this title.
(Prior code § 5-1.1; Ord. 1218 § 1, 10/24/11; Ord. 1311 § 3, 5/9/16)
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.
(Prior code § 5-1.2)
Neither the adoption of the ordinance codified in this title nor its superseding of any portion of any other ordinance of the City shall in any manner be construed to affect prosecution for violation of any other ordinance committed prior to the effective date hereof, nor be construed as a waiver of any license or any such violation, nor be construed to affect the validity of any bond or cash deposit required by any ordinance to be posted, filed or deposited, and all rights and obligations thereunto appertaining shall continue in full force and effect.
(Prior code § 5-1.3)
A. 
There are hereby imposed upon the businesses, trades, professions, callings and occupations specified in this title license taxes in the amount hereinafter prescribed. It is unlawful for any person to transact and carry on any business, trade, profession, calling or occupation in the City without first having procured a license from the City so to do or without complying with any and all applicable provisions of this title.
B. 
This section shall not be construed to require any person to obtain a license prior to doing business within the City if such requirement conflicts with applicable statutes of the United States or of the State of California.
C. 
Persons not required to obtain a license prior to doing business within the City because of conflict with applicable statutes of the United States or of the State of California shall be liable for payment of the tax imposed by this title.
(Prior code § 5-1.4)
A separate license must be obtained for each branch establishment or location of the business transacted and carried on and each license shall authorize the licensee to transact and carry on only the business licensed thereby at the location or in the manner designated in such license; provided that warehouses and distributing plants used in connection with and incidental to a business licensed under the provisions of this title shall not be deemed to be separate places of business or branch establishments.
(Prior code § 5-1.5)
A. 
If two or more businesses are conducted on the same premises by the same person and such businesses are subject to the employees tax, only one license shall be required based upon the total number of employees employed at such location and based upon that schedule which applies to that business which constitutes more than 50% of the business conducted in the location.
B. 
If any person conducts two or more businesses at the same location which businesses are subject to license taxes in flat amounts the license will be computed by taking the highest license tax applicable to one of such businesses and adding to it 50% of the license tax applicable to each of the other businesses.
C. 
If any person is conducting two or more businesses at the same location and if one such business is subject to tax on flat amounts, then a separate license must be obtained for the business based upon the average number of employees and the license tax applicable to those businesses subject to flat amounts will be determined by the highest license tax applicable to any of such businesses plus 50% of the additional license applicable to the remaining business.
(Prior code § 5-1.6)
A. 
General. Nothing in this title shall be deemed or construed to apply to any person transacting and carrying on any business exempt by virtue of the Constitution or applicable statutes of the United States or the State of California from the payment of such taxes as are herein prescribed.
None of the license taxes provided for by this title shall be so applied as to occasion an undue burden upon interstate commerce. In any case where a license tax is believed by a licensee or applicant for license to place an undue burden upon such commerce, he or she may apply to the Tax Collector for an adjustment of the tax so that it shall not be discriminatory or unreasonable as to such commerce. Such application may be made before, at, or within six months after payment of the prescribed license tax. The applicant shall, by affidavit and supporting testimony, show his/her method of business and the gross volume or estimated gross volume of business and such other information as the Tax Collector may deem necessary in order to determine the extent, if any, of such undue burden on such commerce. The Tax Collector shall then conduct an investigation, and, after first having obtained the written approval of the City Attorney, shall fix as the license tax for the applicant, an amount that is reasonable and non-discriminatory, or if the license tax has already been paid, shall order a refund of the amount over and above the license tax so fixed. In fixing the license tax to be charged, the Tax Collector shall have the power to base the license tax upon a percentage of gross receipts or any other measure which will assure that the license tax assessed shall be uniform with that assessed on businesses of like nature, so long as the amount assessed does not exceed the license tax as prescribed by this title. Should the Tax Collector determine the gross receipts measure of license tax to be the proper basis, he or she may require the applicant to submit, either at the time of termination of applicant's businesses in the City, or at the end of each three month period, a sworn statement of the gross receipts and pay the amount of license tax therefor, provided that no additional license tax during any one calendar year shall be required after the licensee shall have paid an amount equal to the annual license tax as prescribed in this title.
Any person claiming an exemption pursuant to this section shall file a verified statement with the Tax Collector stating the facts upon which exemption is claimed.
The Tax Collector shall, upon a proper showing contained in the verified statement, issue a license to such person claiming exemption under this section without payment to the City of the license tax required by this title.
The Tax Collector, after giving notice and a reasonable opportunity for hearing to a licensee, may revoke any license granted pursuant to the provisions of this section upon information that the licensee is not entitled to the exemption as provided herein.
B. 
Charitable and Non-Profit Organizations. This title cannot be interpreted to require payment of any tax to conduct, manage or carry on any business, occupation, or activity from any institution or organization which is conducted, managed or carried on wholly for the benefit of charitable purposes or from which profit is not derived, either directly or indirectly, by any individual; nor is any tax required for conducting entertainment, concert, exhibition, or lecture on scientific, historical, literary, religious or moral subjects within the City whenever the receipts of any such entertainment, concert, exhibition or lecture are appropriated to any religious facility or school or to any religious or benevolent purpose, nor will any tax be required for conducting of any entertainment, dance, concert, exhibition or lecture by any religious, charitable, fraternal, educational, military, State, County, or municipal organization or association whenever the receipts of any such entertainment, dance, concert, exhibition or lecture are used for the purpose and objects for which such organization or association was formed and from which profit is not derived, either directly or indirectly, by any individual. Nothing in this section can be interpreted to exempt any such organization or association from complying with any of the provisions of this title requiring a permit from the City Council or any commission or officer to conduct, manage or carry on any profession, trade, calling or occupation.
C. 
Disabled Veterans. No license tax payable hereunder shall be payable by any person who has received an honorable discharge or release from active duty in one of the United States Armed Services, who is physically unable to obtain a livelihood by manual labor, and who is a voter of this State.
(Prior code § 5-1.7; Ord. 1319 § 3, 10/10/16)
Every person required to have a license under the provisions of this title shall make application for the same to the Tax Collector of the City on the form prescribed by him/her and approved by the City Council, which form shall among other things designate his/her mailing address for all notices, and upon the payment of the prescribed license tax the Tax Collector shall issue to such person a license which shall contain:
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 information as may be necessary for the enforcement of the provisions of this title.
(Prior code § 5-1.8)
A. 
The Sheriff's Department must obtain fingerprints from the applicant and all employees of the following businesses, and such fingerprints must be processed through the Department of Justice:
1. 
All owners, managers or persons of businesses serving alcohol (e.g., bars, restaurants);
2. 
Used car dealers;
3. 
Tow companies;
4. 
Taxi companies or other transportation services;
5. 
Carnivals;
6. 
Adult entertainment businesses;
7. 
Auto repossessions;
8. 
Bingo establishments;
9. 
Dance and entertainment permits;
10. 
Ice cream trucks;
11. 
Massage establishments;
12. 
Pawnshops;
13. 
Solicitors;
14. 
Second-hand dealers, other than those required to obtain a Department of Justice license;
15. 
Check cashing advancement establishments; and
16. 
Any other business where fingerprint review is required by a subsequently enacted ordinance or as deemed necessary by the City Attorney.
B. 
The Tax Collector with the approval of the City Manager may, by written directive, grant exceptions from the requirements of such order, when, in his/her opinion, its literal application is not required to accomplish the objectives of such requirement and this section.
(Prior code § 5-1.9; Ord. 1311 § 4, 5/9/16)
Upon a person making application for the first license to be issued hereunder or for a newly established business, such person shall furnish to the Tax Collector for his/her guidance in ascertaining the amount of license tax to be paid by the applicant, a written statement, upon a form provided by the Tax Collector, setting 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.
(Prior code § 5-1.11)
In all cases, the applicant for the renewal of a license shall submit to the Tax Collector for his/her guidance in ascertaining the amount of the license tax to be paid by the applicant, a written statement, upon a form to be provided by the Tax Collector, setting forth such information concerning the applicant's business during the preceding year as may be required by the said Tax Collector to enable him/her to ascertain the amount of the license tax to be paid by said applicant pursuant to the provisions of this title.
(Prior code § 5-1.12)
Other than in the enforcement of the provisions of this title, the information furnished or secured pursuant, to Sections 5.04.090, 5.04.100 and 5.04.120 of this title shall be and remain confidential.
(Prior code § 5-1.13)
A. 
If any person fails to file any required statement within the time prescribed, or if after demand therefor made by the Tax Collector he or she fails to file a corrected statement, the Tax 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.
B. 
If such a determination is made, the Tax Collector shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States Post Office at Bellflower, California, postage prepaid, addressed to the person so assessed at his/her last known address, such person may, within 15 days after the mailing or serving of such notice, make application in writing to the Tax Collector for a hearing on the amount of the license tax. If such application is made, the Tax Collector shall cause the matter to be set for hearing within 30 days before the City Council. The Tax Collector shall give at least 10 days notice to such person of the time and place of hearing in the manner prescribed above for serving notices of assessment. The Council shall consider all evidence produced, and shall make findings thereon, which shall be final. Notice of such findings shall be served upon the applicant in the manner prescribed above for serving notices of assessment.
(Prior code § 5-1.14)
Any person aggrieved by any decision of the Tax Collector with respect to the issuance or refusal to issue such license must within 10 days thereafter appeal to the Council by filing a written notice of appeal with the City Clerk. The City Council shall thereupon fix a time and place for hearing such appeal. The City Clerk shall give notice to such person of the time and place of hearing by serving it personally or by depositing it in the United States post office at Bellflower, California, postage prepaid, addressed to such person at his/her last known address or his/her address as shown on his/her license application or current license. The Council 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 § 5-1.15)
In addition to all other powers conferred upon him/her, the Tax Collector shall have the power, for good cause shown, to extend the time for filing any required statement for a period not exceeding 30 days, and in such case to waive any penalty that would otherwise have accrued; and shall have the further power, with the consent of the City Council, to compromise any claim as to amount of license tax due.
(Prior code § 5-1.16)
No license issued pursuant to this title shall be transferable; provided, that where a license is issued authorizing a person to contract and carry on a business at a particular place, such licensee may upon application therefor and paying a fee of $5 have the license amended to authorize the contracting and carrying on of such business under said license at some other location to which the business is or is to be moved.
(Prior code § 5-1.17)
Where a license for revenue purposes has been issued to any business by the City and the tax paid therefor under the provisions of any ordinance heretofore enacted and the term of such license has not expired, then the license tax prescribed for said business by this title shall not be payable until the expiration of the term of such unexpired license.
(Prior code § 5-1.18)
A duplicate license may be issued by the Tax Collector to replace any license previously issued hereunder which has been lost or destroyed upon the licensee filing statement of such fact, and at the time of filing such statement paying to the Tax Collector a duplicate license fee of $2.
(Prior code § 5-1.19)
All licenses must be kept and posted in the following manner:
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 license upon his/her person at all times while transacting and carrying on such business.
(Prior code § 5-1.20)
Unless otherwise specifically provided, all annual business license taxes, under the provisions of this title, are due and payable on the anniversary date of issuance of each year and will be deemed delinquent 30 days after the due date if not so paid.
(Prior code § 5-1.21; Ord. 1311 § 6, 5/9/16)
For failure to pay a license tax when due, the Tax Collector shall add a penalty of 25% of said license tax on the last day of each month after the due date thereof, providing that the amount of such penalty to be added shall in no event exceed 100% of the amount of the license tax due. A legend setting forth this provision shall be printed on each license, permit or renewal license or renewal receipt.
(Prior code § 5-1.22)
The City Council shall have the right from time to time by resolution adopt such administrative rules and regulations as may be necessary or reasonable to carry out the purposes as set forth in this title.
(Prior code § 5-1.23)
A. 
It shall be the duty of the Tax Collector, and he or she is hereby 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 Tax Collector of the City Council.
B. 
The Tax Collector in the exercise of the duties imposed upon him/her hereunder, and acting through his/her deputies or duly authorized assistants, shall examine or cause to be examined all places of business in the City to ascertain whether the provisions of this title have been complied with.
C. 
The Tax Collector and each and all assistants and any police officer shall have the power and authority 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 certificate. Any person having such license certificate theretofore issued, in his/her possession or under his/her control, who willfully fails to exhibit the same on demand, shall be guilty of a violation per Chapter 1.08 and subject to the penalties provided for by the provisions of Section 5.04.280.
(Prior code § 5-1.24)
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 § 5-1.25)
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 hereof.
(Prior code § 5-1.26)
Any person violating any of the provisions of this title or knowingly or intentionally misrepresenting to any officer or employee of the City any material fact in procuring any license or permit herein provided for, shall be deemed guilty of a violation per Chapter 1.08, and upon conviction thereof shall be liable to the penalty stated in Chapter 1.08.
(Prior code § 5-1.27)
It is unlawful for either the City Manager, the Tax Collector or any other person having an administrative duty under the provisions of this title to make known in any manner financial information submitted by an applicant, including, but not limited to, the amount or source of income, profits, losses, expenditures or any particular thereof ("financial information") or financial information obtained by an investigation of records, or home addresses or home telephone numbers of any person required to obtain a license, or pay a tax, 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 unless the statement, application, copy or abstract has been expunged of all financial information, home addresses and home telephone numbers.
Nothing in this title shall be construed to prevent:
A. 
The disclosure to, or the examination of records and equipment by, another City official, employee or agent for the purpose of administering or enforcing any provisions of this Code, and this title;
B. 
The disclosure of information to, or the examination of records by, authorized Federal or State officials, or the tax officials of another city or county, or city and county, if a reciprocal arrangement exists;
C. 
The disclosure to any person of information and results of examination of records of particular taxpayers authorized by court order or subpoena;
D. 
The disclosure of information to any person after the filing of a written request to that effect, by the certificate holder;
E. 
The disclosure of general statistics regarding taxes collected or business done in the City; and
F. 
The disclosure of any information required by law.
(Prior code § 5-1.28)