[1]
Editor's note: Ord. No. 628, § 1, adopted June 29, 1978, specifically amended the Code by revising Art. I to read as herein set out. Former Art. I, §§ 15-1—15-54, pertained to the same subject matter and had been derived from Ord. No. 82, §§ 1—5, 7—13, 16, 17, 19—22, 24—27, 29—31, 33-37, 39—44, 46—48, 51, 52, 55, 59; Ord. No. 103, § 1; Ord. No. 108, § 1; Ord. No. 146, § 1; Ord. No. 164, § 1; Ord. No. 234, §§ 1—17, 19—27, 29—35, 37—39, 41—43, 45—50; Ord. No. 338; Ord. No. 384, § 1; Ord. No. 463, § 3, 8-23-71; and, Ord. No. 552, § 1, adopted May 12, 1975.
For the purposes of this article, the following words and phrases
shall have the meanings respectively ascribed to them by this section:
shall include professions, trades, occupations, and all and
every kind of calling, whether or not carried on for profit.
shall mean the City of Cypress, 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 finance officer or other city official charged
with the administration of this article.
shall include the total of 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 part of or in connection with the sale of
materials, goods, wares or merchandise.
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The following shall be included in "gross receipts:" 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.
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The following shall be excluded from "gross receipts":
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(1)
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Cash discounts allowed and taken on sales;
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(2)
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Credit allowed on property accepted as part of the purchase
price and which property may later be sold;
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(3)
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Any tax required by law to be included in or added to the purchase
price and collected from the consumer or purchaser;
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(4)
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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;
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(5)
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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; and
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(6)
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Receipts of refundable deposits, except that refundable deposits
forfeited and taken into income of the business shall not be excluded.
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As to real estate brokers, travel agents, insurance brokers,
bail bond brokers and other similar businesses, "gross receipts" shall
include the total gross commissions or other receipts attributable
to the local office or offices, agents, brokers and/or employees.
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As to savings and loan associations, gross receipts shall include:
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1.
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Interest on real estate loans;
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2.
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Loan fees of various kinds such as: Fee for escrow, appraisal
drawing papers, and other similar charges;
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3.
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Bonuses received for prepayment of loans;
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4.
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Penalty charges on delinquent loans;
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5.
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Tax service fees;
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6.
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Interest on personal loans to depositors; and
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7.
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Receipts over and above the recovery of principal from the sale
of mortgages or other evidence of money due from loans.
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As to savings and loan associations, the following shall be
excluded from "gross receipts:"
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i.
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Interest and dividends earned from the placing of surplus funds
in bonds, securities, or federal home loan banks;
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ii.
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Payments received on the principal amount of outstanding loans;
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iii.
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Sale of capital assets, such as office furniture or other property
which has been used in the conduct of the business;
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iv.
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Payments made to other savings and loan associations which represent
their share of interest under loan participation agreements; and
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v.
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Gains or losses on the sale of real estate acquired by foreclosure.
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As to a business established outside the city but maintaining
an office or other facility within the city, or doing business within
the city through an agent, broker, or employee, gross receipts shall
include the total sales or receipts attributable to the local office
or facility, agent, broker or employee.
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In the event separate sales or receipt records are not maintained
for said local office, facility, local agent, broker, or employee,
the business tax shall be based upon an amount which bears the same
proportion to the total gross receipts of the business which the cost
of maintaining said local office, facility, local agent, broker or
employee bears to the total cost of maintaining said business.
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In the event that the business of said local office, facility,
agent, broker or employee is that of performing administrative or
storage functions in connection with sales or services performed or
rendered elsewhere, the business tax shall be based on an amount equivalent
to the volume of business which shall be computed by determining the
total cost of maintaining said local office, facility, agent, broker
or employee. Said total cost of maintaining said local office, facility,
agent, broker or employee shall include, but not be limited to wages,
salaries, commissions, bonuses, rent, telephone, postage, utilities,
janitorial and other expenses allocated for maintenance of said office,
facility, agent, broker or employee.
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shall 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, or 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 not
be deemed to exclude any transaction which is or which, in effect,
results in a sale within the contemplation of law.
shall mean an affidavit sworn to before a person authorized
to take oaths, or a declaration or certification made under penalty
of perjury.
(Ord. No. 628, § 1, 6-29-78)
This article is enacted solely to raise revenue for municipal
purposes and is not intended for regulation. No business tax certificate
issued under the provisions of this article shall be construed as
authorizing the conduct or continuance of any business.
(Ord. No. 628, § 1, 6-29-78)
(a)
There
are hereby imposed upon the businesses, trades, professions, callings
and occupations specified in this article, business taxes in the amounts
hereinafter prescribed. It shall be unlawful for any person to transact
and carry on any business, trade, profession, calling or occupation
in the city without first having procured a business tax certificate
from the city so to do and paying the tax hereinafter prescribed or
without complying with any and all applicable provisions of this article.
(b)
This
section shall not be construed to require any person to obtain a business
tax certificate prior to doing business within the city if such requirement
conflicts with applicable statutes of the United States or of the
State of California. Persons not so required to obtain said certificate
prior to doing business within the city, nevertheless shall be liable
for payment of the tax imposed by this article.
(c)
Persons
described herein who unlawfully engage in such businesses, trades,
professions, callings or occupations in the City of Cypress, without
payment of a business tax, after receiving notification from the collector
of the business tax obligation, shall, in addition to the other penalties
and charges provided in this article, sustain a penalty of 25% of
the business tax due.
(Ord. No. 628, § 1, 6-29-78)
The amount of any business tax and penalty imposed by the provisions
of this article shall be deemed a debt to the city. The city may pursue
any legal remedies available to it for the collection of any delinquent
business tax, penalties, and administrative costs incurred in connection
therewith, including attorney fees.
(Ord. No. 628, § 1, 6-29-78)
When any person shall by use of signs, circulars, cards, telephone
book, or newspapers, advertise, hold out, or represent that he is
in business in the city, or when any person holds an active license
or permit issued by a governmental agency indicating that he is in
business in the city, and such person fails to deny by a sworn statement
given to the collector that he is not conducting a business in the
city, after being requested to do so by the collector, then these
facts shall be considered prima facie evidence that he is conducting
a business in the city.
(Ord. No. 628, § 1, 6-29-78)
(a)
None
of the business taxes provided for by this article shall be so applied
as to occasion an undue burden upon interstate commerce or be violative
of the Constitutions of the United States and the State of California.
(b)
In any
case where a business tax is believed by a tax certificate holder
or applicant for a tax certificate to place an undue burden upon interstate
commerce, or be violative of such constitutional clauses, he may apply
to the collector for an adjustment of the tax. Such application may
be made before, at, or within six months after payment of the prescribed
business tax. The applicant shall, by sworn statement and supporting
testimony, show his method of business and the gross volume or estimated
gross volume of business and such other information as the collector
may deem necessary in order to determine the extent, if any, of such
undue burden or violation. The collector shall then conduct an investigation
and, after having first obtained the written approval of the city
attorney, shall fix as the business tax for the applicant an amount
that is reasonable and nondiscriminatory, or if the business tax has
already been paid, shall order a refund of the amount over and above
the business tax so fixed. In fixing the business tax to be charged,
the collector shall have the power to base the tax upon a percentage
of gross receipts or any other measure which will assure that the
tax assessed shall be uniform with that assessed on businesses of
like nature, so long as the amount assessed does not exceed the business
tax as prescribed by this article. Should the collector determine
the gross receipts measure of business tax to be the proper basis,
he may require the applicant to submit, either at the time of termination
of applicant's business in the city, or at the end of each three-month
period, a sworn statement of the gross receipts and pay the amount
of tax therefor; provided, that no additional business tax during
any one calendar year shall be required after the tax certificate
holder shall have paid an amount equal to the annual business tax
as prescribed in this article.
(Ord. No. 628, § 1, 6-29-78)
(a)
Nothing
in this article 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 of the State of California
from the payment of such taxes as are herein prescribed. Specifically,
the following hereby are exempted from the provisions of this article:
(2)
Insurance companies, their employees and agents, pursuant to Article XIII, Section 14 4/5 of the California Constitution; (this section shall not exempt brokers who are independent contractors and agents of the insured rather than of the insurer);
(3)
Alcoholic
beverage licensees, pursuant to Article XX, Section 22 of the California
Constitution;
(4)
Disabled
veterans, pursuant to the provisions of Section 16001 of the Business
and Professions Code;
(5)
Charitable,
religious, fraternal, and educational organizations, provided that:
Not less than 85% of the gross receipts derived from solicitation
and not less than 50% of the gross receipts derived from other business
related activities are to be appropriated solely for the purposes
and objectives for which such organization or association was formed;
and
(6)
Day
care facilities where not more than six people are cared for on a
full or part-time basis, licensed by the State of California, pursuant
to Section 1523 of the Health and Safety Code.
(b)
Any person
claiming an exemption pursuant to this section shall file a sworn
statement with the collector, on a form provided by the collector,
stating the facts upon which exemption is claimed, and in the absence
of such statement substantiating the claim, such person shall be liable
for the payment of the taxes imposed by this article.
(c)
The collector
shall, upon a proper showing contained in the sworn statement, issue
a tax certificate to such person claiming exemption under this section
without payment to the city of the business tax required by this article.
(d)
The collector,
after giving notice and a reasonable opportunity for hearing to a
tax certificate holder, may revoke any certificate granted pursuant
to the provisions of this section upon determining that the holder
is not entitled to the exemption, as provided herein.
(Ord. No. 628, § 1, 6-29-78)
(a)
A separate
business tax certificate under this article shall be obtained for
each branch establishment or location of the business engaged in business
in the city: and each certificate shall authorize the holder to engage
only in the business certified thereby at the location or in the manner
designated in such certificate.
(b)
Every
person who operates any business, whether upon a cost rental or commission
basis as a concession or upon rented floor space in or upon the premises
of any person holding a tax certificate under any provision of this
article shall obtain a separate and independent tax certificate pursuant
to the appropriate provision of this article, and shall be subject
to all of the provisions hereof.
(Ord. No. 628, § 1, 6-29-78)
Except as otherwise provided in this article, any person conducting,
managing or carrying on two or more businesses at the same location
shall apply for and obtain a tax certificate for each such business.
Except in the case where the tax upon each business is based on gross
receipts, the gross receipts may be combined and one business tax
paid on the basis of the combined total gross receipts of the several
businesses and one business tax certificate shall be issued. In the
event the tax for each business is based on gross receipts under different
tax rate schedules, such person shall pay a license tax for the combined
total gross receipts of the several businesses based on that tax rate
schedule applicable to the business activity producing the greatest
amount of gross receipts.
(Ord. No. 628, § 1, 6-29-78)
(a)
No business
tax certificate issued pursuant to this article shall be transferable;
provided, that where a certificate is issued indicating a person is
transacting and carrying on a business at a particular place, such
certificate holder upon application therefor, and relinquishment of
the original tax certificate may obtain a new tax certificate showing
some other location to which the business is or is to be moved.
(b)
No person
shall loan his business tax certificate to another.
(Ord. No. 628, § 1, 6-29-78; Ord. No. 1182, § 4, 11-25-19)
A duplicate business tax certificate may be issued by the collector
to replace any certificate previously issued hereunder which has been
lost or destroyed upon the holder filing a statement of such fact.
(Ord. No. 628, § 1, 6-29-78; Ord. No. 1182, § 5, 11-25-19)
(a)
Any
person transacting and carrying on business at a fixed location in
the city shall keep the business tax certificate posted in a conspicuous
place upon the premises where such business is carried on.
(b)
Any
person transacting and carrying on business, but not operating at
a fixed location in the city, shall keep the business tax certificate
upon his person at all times while transacting and carrying on the
business for which it is issued.
(Ord. No. 628, § 1, 6-29-78)
(a)
All
business taxes due under the provisions of this article shall be paid
in advance, in lawful money of the United States of America.
(Ord. No. 628, § 1, 6-29-78; Ord. No. 890, § 1, 7-13-92)
(a)
All
business taxes due under the provisions of this article are delinquent
as follows:
(1)
Daily
taxes: Delinquent at 5:00 p.m. on the due date.
(2)
Quarterly
taxes: Delinquent at 5:00 p.m. on the last day of the first month
in which the quarterly tax is due.
(3)
Annual
taxes: Delinquent at 5:00 p.m. on July 30th, except all annual business
taxes paid on a gross receipts basis are delinquent at 5:00 p.m. on
August 31.
(4)
Taxes
for new business operations commencing after the first day of July
are delinquent at 5:00 p.m. on the thirtieth day from the date the
operation commenced.
(b)
A penalty of 25% shall be added to each business tax remaining unpaid 30 days after it becomes due. A penalty of 50% shall be added to each tax remaining unpaid 60 days after it becomes due. A penalty of 100% shall be added to each tax remaining unpaid 90 days after it becomes due. Except those unpaid taxes based on gross receipts other than those taxes for new businesses payable in accordance with section 15-16 shall have a penalty of 25% added on September 1, 50% added on October 1, and 100% added on November 1.
(c)
The
collector may, upon receipt of a written request therefor, extend
for not more than 30 days, the time for paying any sum required to
be paid hereunder, provided written request is filed with the collector
prior to the delinquency date.
(Ord. No. 628, § 1, 6-29-78)
(a)
No refund
of an overpayment of taxes imposed by this article shall be allowed
in whole or in part unless a claim for refund is filed with the collector
within a period of three years from the last day of the calendar month
following the period for which the overpayment was made, and all such
claims for refund of the amount of the overpayment must be filed with
the collector on forms furnished by him and in the manner prescribed
by him. Upon the filing of such a claim, and when he determines that
an overpayment has been made, the collector may refund the amount
overpaid.
(b)
If application
is made and business tax paid for a business which subsequently does
not operate in the city, the applicant shall be entitled to a refund
of 80% of the amount paid, provided a claim therefor is filed within
30 days from the date on which payment was made.
(Ord. No. 628, § 1, 6-29-78)
(a)
Every
person required to pay a business tax under the provisions of this
article shall make application for the same to the collector upon
a form provided by the collector, and shall provide that information
required by the collector to enable issuance of the business tax certificate.
(b)
Upon application for a first business tax certificate for a business taxed on the basis of gross receipts, an applicant shall be required to pay the minimum tax applicable to the business, which tax shall be prorated in accordance with Section 15-13.
(c)
At the
time of submission for issuance or renewal of a business license,
the applicant shall pay a business license administration fee as prescribed
in the master fee schedule, which may be updated by resolution from
time to time. The administration fee is not intended to impose any
form of taxation to the business community nor to collect in fees
more money than is necessary to recover the administrative costs of
processing an application for the issuance or renewal of a business
license.
(Ord. No. 628, § 1, 6-29-78; Ord. No. 1182, § 6, 11-25-19)
In all cases, the applicant for the renewal of a business tax
certificate shall submit to the collector for his guidance in ascertaining
the amount of the tax to be paid by the applicant, a sworn statement,
upon a form to be provided by the collector, setting forth such information
concerning the applicant's business during the preceding year as may
be required by the collector to enable him to ascertain the amount
of the tax to be paid by said applicant pursuant to the provisions
of this article.
(Ord. No. 628, § 1, 6-29-78)
Every person required to pay a business tax under the provisions
of this article, who has made application as hereinabove prescribed,
and who has paid the prescribed tax, shall be issued a business tax
certificate which contains the following information:
(1)
The
name of the person to whom the certificate is issued;
(2)
The
name of the business certified;
(3)
The
place where such business is to be transacted and carried on;
(4)
The
date of the expiration of such certificate; and
(5)
Such
other information as may be necessary for the enforcement of the provisions
of this article.
(Ord. No. 628, § 1, 6-29-78)
(a)
No statement
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. Such statement
and each of the several items therein contained shall be subject to
audit and verification by the collector, his deputies, or authorized
employees of the city, who are hereby authorized to examine, audit
and inspect such books and records of any business tax certificate
holder or applicant for said tax certificate as may be necessary in
their judgment to verify or ascertain the amount of business tax due.
(b)
All
persons subject to the provisions of this article shall keep complete
records of business transactions, including sales, receipts, purchases,
and other expenditures, and shall retain all such records for examination
by the collector. Such records shall be maintained for a period of
at least three years. No person required to keep records under this
section shall refuse to allow authorized representatives of the collector
to examine said records at reasonable times and places.
(Ord. No. 628, § 1, 6-29-78)
It shall be unlawful for the collector or any person having
an administrative duty under the provisions of this article 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 business tax certificate or pay
a business tax, or any other person visited or examined in the discharge
of official duty, or the amount or 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:
(1)
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
article, or collecting taxes imposed hereunder;
(2)
The
disclosure of information to, or the examination of records by, federal
or state officials, or the tax officials of another city or county,
or city and county, if a reciprocal arrangement exists, or to a grand
jury or court of law, upon subpoena;
(3)
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 business tax liability of the particular taxpayers to the city;
(4)
The
disclosure after the filing of a written request to that effect, to
the taxpayer himself, or to his 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 paragraph when in his opinion the public
interest would suffer thereby;
(5)
The
disclosure of the names and addresses of persons to whom business
tax certificates have been issued, and the general type or nature
of their business;
(6)
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 business taxes, or submits an offer of compromise with regard to
a claim asserted against him by the city for business taxes, or when
acting upon any other matter; and
(7)
The
disclosure of general statistics regarding taxes collected or business
done in the city.
(Ord. No. 628, § 1, 6-29-78)
(a)
If any
person fails to file any required statement within the time prescribed,
or if after demand therefor made by the collector he fails to file
a corrected statement, or if any person subject to the tax imposed
by this article fails to apply for a business tax certificate, the
collector shall determine the amount of tax due from such person by
means of such information as he may be able to obtain.
(b)
If the
collector is not satisfied with the information supplied in statements
or applications filed, he shall determine the amount of any business
tax due by means of any information he may be able to obtain.
(c)
If such
a determination is made, the collector shall give notice of the amount
so assessed by serving it personally or by depositing it in the United
States Post Office at Cypress, California, postage prepaid, addressed
to the person so assessed at his last known address. Such person may
within 10 days after the serving or mailing of such notice make an
application in writing to the collector for a hearing on the amount
of the business tax. At such hearing, the applicant may offer evidence
of the amount alleged to be the proper business tax. After such hearing,
the collector shall determine the proper tax to be charged and shall
give written notice to the applicant in the manner prescribed herein
of such determination and the amount of such tax.
(d)
If application
for a hearing is not made within the time prescribed, the business
tax determined by the collector shall become final and conclusive.
(Ord. No. 628, § 1, 6-29-78)
(a)
Any
person aggrieved by a decision of the collector, or of any other officer
of the city, made pursuant to the provisions of this article concerning
his business tax may appeal therefrom to the city council within 15
days after notice thereof by filing with the city clerk a written
notice of appeal, briefly stating in such notice the grounds relied
upon for appeal. If such appeal is made within the time prescribed,
the city clerk shall cause the matter to be set for hearing before
the city council within 30 days from the date of receipt of such notice
of appeal, giving the appellant not less than 10 days' notice in writing
of the time and place of hearing. The findings and determination of
the city council at such hearing shall be final and conclusive. No
such determination shall conflict with any substantive provision of
this article. Within three days after such findings and determination
are made, the city clerk shall give notice thereof to the appellant.
(b)
In the
event no appeal is taken, the decision of the collector shall become
final and conclusive on expiration of the time fixed in this section
for appeal.
(Ord. No. 628, § 1, 6-29-78)
Persons required to pay a business tax for transacting and carrying
on any business under the provisions of this article shall not be
relieved from the payment of any other applicable tax or fee required
under any other ordinances or the Code of the city and shall remain
subject to the regulatory provisions of other ordinances and the Code.
(Ord. No. 628, § 1, 6-29-78)
No business tax certificate issued under the provisions of this
article shall be construed as authorizing the conduct of or continuance
of any illegal or unlawful business.
(Ord. No. 628, § 1, 6-29-78)
(a)
Neither
the adoption of this article 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 business tax or any penal provision applicable to 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.
(b)
Where
a business tax certificate for revenue purposes has been issued to
any person by the city and the tax paid for the business for which
the certificate has been issued under the provisions of any ordinance
heretofore enacted and the term of such certificate has not expired,
then the business tax prescribed for said business by this article
shall not be payable until the expiration of the term of such unexpired
business tax certificate.
(Ord. No. 628, § 1, 6-29-78)
The collector may make rules and regulations not inconsistent
with the provisions of this article as may be necessary or desirable
to aid in the enforcement of the provisions of this article. Said
rules and regulations shall be in writing and filed in the office
of the collector.
(Ord. No. 628, § 1, 6-29-78)
(a)
It shall
be the duty of the collector and he or she is hereby directed to enforce
each and all of the provisions of this article, and the chief of police
and city attorney shall render such assistance in the enforcement
hereof as may 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,
shall examine or cause to be examined all places of business in the
city to ascertain whether the provisions of this article 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 to enter, free of charge,
and at any reasonable time, any place of business required to pay
a business tax prescribed herein, and demand an exhibition of its
business tax certificate. Any person having such certificate theretofore
issued in his or her possession or under his or her control who wilfully
fails to exhibit the same on demand or who wilfully refuses to exhibit
necessary books and records as required by the collector or any of
his or her assistants, shall be guilty of a misdemeanor and subject
to the penalties provided for by the city Code. 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.
(d)
Each
department of the city which issues permits for work to be done shall
require the production of a valid unexpired business tax certificate
prior to the issuance of such a permit.
(e)
Final
building inspection approvals shall be issued only when it is ascertained
by the building division that all business tax liability of the prime
contractor and all subcontractors employed by the prime contractor
has been fully satisfied.
(Ord. No. 628, § 1, 6-29-78)
Any person violating any of the provisions of this article or
knowingly or intentionally misrepresenting to any officer or employee
of this city any material fact in procuring the business tax certificate
herein provided for shall be deemed guilty of a misdemeanor.
(Ord. No. 628, § 1, 6-29-78)
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.
(Ord. No. 628, § 1, 6-29-78)
The business tax shall be $40, unless otherwise specified, or
the amount computed in accordance with the following business tax
rate schedule, whichever is the greater:
01
For the
business of general retail sales, the annual tax
shall be based on gross receipts as follows:
The annual tax is calculated at $0.26/$1,000.00 based on gross
receipts, with a cap of $26,000.00 for businesses producing over $750,000.00
in sales tax revenues to the city. For any businesses' city sales
tax receipts in excess of $1.0 million during the previous calendar
year the business tax will be reduced from the cap at a rate of $20.00/$1,000.00
of sales tax down to the minimum tax of $40.00.
02
For the
business of automobile and supermarket sales at retail, the annual tax shall be based on gross receipts as follows: $0.13/$1,000.00.
03
For the
business of wholesale sales or manufacturing, the
annual tax shall be based on gross receipts as follows:
The annual tax is calculated at $0.16/$1,000.00 based on gross
receipts with a cap of $16,000.00 for businesses producing over $750,000.00
in sales tax revenues to the city. For any businesses' city sales
tax receipts in excess of $1.0 million during the previous calendar
year the business tax will be reduced from the cap at a rate of $20.00/$1,000.00
of sales tax down to the minimum tax of $40.00.
04
The annual
tax for petroleum storage tank farms shall be as follows:
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Gross Receipts
|
Tax (per $1,000.00)
|
|---|---|
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Each tank under 50,000 barrels
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$ 2.50
|
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Each tank 50,000 to 100,000 barrels
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5.00
|
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Each tank over 100,000 barrels
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7.50
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05
For the
business of general and business services, including
but not limited to: gardeners, maintenance, laundry/dry cleaning,
secretarial, and printing, the annual tax shall be based on gross
receipts as follows: $0.33/$1,000.00.
Except in those cases where a service is not operated from a
fixed location, the annual tax shall be $40.00 per vehicle used for
providing said service.
06
For the
business of professional services, including but
not limited to: doctors, dentists, lawyers, accountants, veterinarians,
engineers, architects, real estate brokers, consultants and any other
professional business or service determined by the collector to be
of a similar character to any of the businesses specified, the annual
tax shall be based on gross receipts as follows: $0.52/$1,000.00;
or, a flat rate of $80.00 per professional, at the option of the taxpayer.
Said flat rate will be adjusted annually by the collector according
to the percentage change in the Los AngelesLong Beach-Anaheim Consumer
Price Index for all urban consumers for the 12 months preceding the
February before the new tax year. Said adjustment will commence with
the 1980-81 fiscal year.
07
For the
business of contractors requiring a license by the
state, the annual tax shall be based on gross receipts as follows:
$40.00 plus $0.26/$1,000.00.
This section shall be applicable to owner/builders in the event
they are building for sale or for rent.
Gross receipts to be collected on each building permit and based
on building valuation.
08
For the
business of subcontracting, the annual tax shall
be: A flat rate of $50.
09
For the
business of commercial/industrial rental, the annual
tax shall be based on gross receipts as follows: $0.40/$1,000.00,
or $25.00, whichever is greater.
10
For the
business of residential rental, the annual tax shall
be based on gross receipts as follows: $0.40/$1,000.00, or $25, whichever
is greater (includes rental of mobile home spaces).
11
For the
business of money lending, including but not limited
to: finance companies and savings and loan associations, the annual
tax shall be based on gross receipts as follows: $0.33/$1,000; or,
a flat rate of $80.00. Said flat rate will be adjusted annually by
the collector according to the percentage change in the Los Angeles-Long
Beach-Anaheim Consumer Price Index for all urban consumers for the
12 months preceding the February before the new tax year. Said adjustment
will commence with the 1980-81 fiscal year.
12
For the
business of recreation and entertainment, the annual
tax shall be as follows:
a.
Arcade
(amusement center)—Gross receipts $0.40/$1,000.00.
b.
Billiard
(pool) room—Gross receipts $0.40/$1,000.00.
c.
Bowling
alley—Gross receipts $0.40/$1,000.00.
d.
Circus
carnival—$150.00 per day.
e.
Dance—$150.00
per day.
f.
Horse
Racing—$100.00 per day.
The business tax prescribed in subsection 12(f) shall not be required in connection with the conduct of a horse racing event by a horse racing association, the California Exposition and State Fair, or a county or district agricultural association fair, provided that the conditions set forth in section 26-20.1 are met.
g.
Skating
rinks—Gross receipts $0.40/$1,000.00.
h.
Special
shows/exhibitions—$150.00 per day.
i.
Theaters—Gross
receipts $0.40/$1,000.00.
j.
Tip sheets—Gross
receipts $0.40/$1,000.00.
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The business tax prescribed in subsections 12b and 12e shall
not be required where such business is operated and owned by a person
already paying a tax based on gross receipts at the same location
and which gross receipts include receipts from such business.
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The business tax prescribed in subsection 12f shall not be required in connection with the conduct of a horse racing event by a horse racing association (other than the California Exposition and State Fair or a county or district agricultural association fair) provided that the conditions set forth in section 26-20.1 are met.
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14
For the
business of transportation, the annual tax shall
be as follows:
a.
Ambulance—Forty
dollars per vehicle.
b.
Armored
car—Forty dollars per vehicle.
c.
Taxi—Forty
dollars per vehicle.
d.
Tow truck—Forty
dollars per vehicle.
e.
Wholesale
delivery—Forty dollars per vehicle.
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The business tax prescribed in subsection 14d shall not be required
where said vehicle is operated and owned by a person already paying
a tax based on gross receipts at the same location, and which gross
receipts include receipts from the operation of such vehicle.
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15
For the
business of advertising services, the annual tax
shall be as follows:
a.
Outdoor
advertising structures:
1st structure—$35.00;
Each additional—$25.00.
b.
Bus benches
containing advertising—$5.00 per bench.
c.
Sound
vehicle or system—$25.00 per vehicle or system.
d.
Kleig
lights—Based on gross receipts as follows: $0.33/$1,000.00.
e.
Consumer
surveys—Based on gross receipts as follows: $0.33/$1,000.00.
f.
Handbills
(distribution of advertising material)—Based on gross receipts
as follows: $0.33/$1,000.00.
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The business tax prescribed in subsection 15f shall not be required
where handbills or advertising material is being distributed by a
person already paying a business tax in the City of Cypress.
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16
For the
business of special sales, including but not limited
to: Arts, crafts and other special sales, the annual tax shall be
based on gross receipts as follows: $0.26/$1,000.00, except the tax
for an auctioneer shall be $25.00 per day; the annual tax for solicitors
shall be $40.00; and the tax for swap meets shall be that the owner
of the swap meet shall pay $10.00 per day of the meet and $0.50 per
vendor.
17
For the
business of property development, the tax shall be:
$50.00 per living unit developed;
$50.00 per commercial/industrial unit developed;
$50.00 per unit converted.
(Ord. No. 628, § 1, 6-29-78; Ord. No. 644, § 1, 5-29-79; Ord. No. 698, § 2, 10-25-82; Ord. No. 713, § 1, 9-26-83; Ord. No. 733, § 2, 10-9-84; Ord. No. 890, § 2, 7-13-92; Ord. No. 919, § 1, 6-27-94; Ord. No. 921, § 1, 8-8-94)
(a)
The
practice of fortune-telling, as defined in this division, has historically
been subject to abuse by certain unscrupulous practitioners using
the practice to commit fraud and larceny upon clients.
(b)
It
is the purpose of this division to regulate the practice of fortune-telling
in such a manner as to reduce the risk of fraud and larceny to clients
while allowing fortune-tellers to provide their services to clients
with only minimal restrictions.
(c)
The
provisions of this division requiring a permit, posting of fees, providing
receipts, and allowing client recordation of the consultation, will
make it more difficult for an unscrupulous fortune-teller to commit
fraud or larceny, and yet, as informational regulations, will not
affect the nature of the information conveyed by the fortune-teller
nor the manner in which it is conveyed. These regulations require
only minimal expense and effort on the part of the fortune-teller
and will not, therefore, impose any undue burden on their practices.
(d)
Fortune-telling
for entertainment purposes, as defined in this division, does not
create the same risk of fraud and larceny by unscrupulous practitioners
as would the practice with an individual client, since it is done
with a group in a public place for the purpose of entertaining, and
does not involve the private concerns of an individual.
(e)
For
these and other reasons, the provisions of this division are necessary
to protect the health, safety and welfare of the community.
(Ord. No. 837, § 1, 1-8-90)
As used in this division:
shall mean for a fee, reward, donation, loan, or receipt
of anything of value.
shall mean and include the telling of fortunes, forecasting
of future events or furnishing of any information not otherwise obtainable
by the ordinary process of knowledge, by means of any occult or psychic
power, faculty, or force, including, but not limited to, clairvoyancy,
clairaudience, cartomancy, phrenology, spirits, tea leaves or other
such reading, mediumship, seership, prophecy, augury, astrology, palmistry,
necromancy, mind-reading, telepathy, or other craft, art, cards, talisman,
charm, potion, magnetism, magnetized article or substance, crystal
gazing, or magic, of any kind or nature.
(Ord. No. 837, § 1, 1-8-90)
Every natural person who, for pay, conducts, engages in, carries
on, or practices fortune-telling shall file a separate verified application
for a permit with the city manager. The application shall contain:
(a)
The
name, home and business address, and business telephone number of
the applicant.
(b)
A
record of all convictions for violations of this division, or other
similar laws regulating fortunetelling, within five years proceeding
the date of the application.
(c)
The
fingerprints of the applicant on a form provided by the police department.
(d)
Two
copies of a photograph, one inch by one inch (1" × 1") in size,
taken within six months of the date of the application.
(e)
The
address, city and state, and the approximate dates where and when
the applicant practiced a similar business, either alone or in conjunction
with others, for the three years proceeding the date of the application.
(f)
All
names used by the applicant during the previous five years in conjunction
with a fortune-telling business or practice.
(g)
A
nonrefundable application fee, to cover the cost of processing the
application, in any amount set by resolution of the city council.
(Ord. No. 837, § 1, 1-8-90)
Within three working days of its filing, the application shall
be referred to the police department for investigation and report.
The investigation shall be conducted to verify the facts contained
in the application and any supporting data. The investigation shall
be completed and a report made in writing to the city manager within
14 days after the application is referred to the police department,
unless the applicant requests or consents to an extension of the time
period.
(Ord. No. 837, § 1, 1-8-90)
The city manager shall consider the application and the police department report at a hearing held not less than seven nor more than 14 days following receipt of the police department report described in section 15-46.4. Notice of the time and place of the hearing and a copy of the police department report shall be given to the applicant personally or by certified mail at least five days prior to the hearing. Any interested party shall be heard at the hearing. The city shall have the burden of proof should be the city wish to deny the permit. The decision of the city manager to approve or deny the permit shall be in writing, and if adverse to the applicant, shall contain findings of fact and a determination of the issues presented. Unless the applicant agrees in writing to an extension of time, the city manager shall make his or her decision approving or denying the permit within 48 hours after completion of the hearing on the application for a permit and shall immediately notify the applicant of his or her action by personal service or certified mail.
(Ord. No. 837, § 1, 1-8-90)
The city manager shall approve the permit unless he or she makes
any of the following findings:
(a)
That
any of the information contained in the application and supporting
data is false;
(b)
That
the applicant, within one year from the date of the application, has
been convicted of any violation of this division;
(c)
That
the applicant has not paid the required business license fee; or
(d)
That
the applicant has not agreed to abide by and comply with all conditions
of the permit and applicable laws.
(Ord. No. 837, § 1, 1-8-90)
Any interested person may file an appeal of the decision of
the city manager to the city council. Said appeal shall be filed with
the city clerk within 15 days after notice of such decision is given.
(b)
Hearing of appeal. The city council shall hold a hearing
in the manner provided herein on any duly filed appeal within 20 days
after said appeal is filed. Notice of such hearing shall be given
to the appellant, and applicant if the applicant is not the appellant,
not less than 10 days before such hearing either by registered or
certified mail, postage prepaid, return receipt requested, addressed
to the appellant at the address stated in the notice of appeal, and
to the applicant at the address stated in the application. At the
time of the hearing, the council shall hear and consider all relevant
evidence. At such hearing, the appellant, and the applicant if the
applicant is not the appellant, shall be given an opportunity to appear
either personally or by counsel and to be heard and to call witnesses
on his or her behalf. The council may place any person offering evidence
under oath. The hearing may be continued from time to time as determined
necessary by the council or upon request of the appellant upon good
cause being shown therefor, in the discretion of the city council,
but in no event more than one month after the appeal is first considered
by the city council.
(c)
Decision. At the close of the hearing or at any time within
one month thereafter, the city council shall determine whether to
grant or deny the appeal. Should the council order the permit issued,
the council may impose such reasonable conditions as it deems necessary.
The decision of the city council shall be final.
(d)
Notice of decision. Notice of the council's decision shall
be given within 10 days after said decision is made. Such notice shall
be given either by personal delivery thereof to the appellant at the
address set forth in the notice of appeal, or by registered or certified
mail, postage prepaid, return receipt requested, addressed to the
appellant at said address, and by personal delivery or certified mail
to the applicant if the applicant is not the appellant. Service by
mail shall be deemed to have been completed at the time of deposit
in a facility of the United States Post Office Department.
(Ord. No. 837, § 1, 1-8-90)
The term of the permit shall be one year. A renewal application
shall be filed between 90 and 30 days prior to the expiration of the
permit and shall be processed in the same manner as a new application.
(Ord. No. 837, § 1, 1-8-90)
(a)
Each person required to obtain a permit pursuant to section 15-46.3 shall post on his or her business premises a sign containing the following information:
(1)
The true name of the fortune-telling practitioner;
(2)
Each service provided by the fortune-telling practitioner;
(3)
The fees charged for each service provided by the fortune-telling
practitioner;
(4)
The statement, "By law, this business is prohibited from charging
or soliciting any fee, payment or remuneration beyond these established
rates."
(b)
The
sign required by this section shall be prominently posted in the interior
of the business premises at a point near the entry and shall be conspicuously
visible to every person seeking the services of the fortuneteller.
The sign lettering shall be of uniform size with each letter at least
one-half ( 1/2) inch in height.
(c)
If
the fortune-telling service is provided at a location other than the
fortune-teller's permanent place of business, the fortune-teller shall
provide the information required by this section on eight and one-half
by eleven inch (8 1/2" × 11") paper in legible print or type.
The paper shall also include the name and permanent address of the
person(s) providing the fortune-telling services. A true, correct
and complete copy of such paper shall be given to each client prior
to providing any fortune-telling services.
(d)
No
person shall charge any fee, payment, remuneration, or item of value
for fortune-telling services in excess of the fees set forth on the
sign or paper required by this section.
(Ord. No. 837, § 1, 1-8-90)
Prior to the acceptance of any money or item of value from a
client, other than the acceptance of a gratuitous tip given voluntarily
by the client, the fortune-teller shall issue a written receipt to
the client, clearly showing:
(1)
The
date;
(2)
The
name of the client;
(3)
The
amount of money received or specific description of item of value
received; and
(4)
The
purpose for which the money or item of value was received.
(Ord. No. 837, § 1, 1-8-90)
No person engaging in fortune-telling services shall prohibit
a client from making an audio recording or taking written notes of
the information conveyed by the fortune-teller.
(Ord. No. 837, § 1, 1-8-90)
The city manager shall, at all times, have the power to revoke
any permit granted hereunder should the city manager determine:
(1)
That
the permittee has violated any provision of this division; or
(2)
That
any information contained in the permit application is false; or
(3)
That
the issuance of the permit was based upon fraud, mistake or any misleading
or untrue statements.
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Should the city manager have reason to believe that grounds
for revocation exist, the city manager shall notify the permittee,
by registered mail, return receipt requested, addressed to the permittee
at the address provided in the application and stated on the permit.
Said notice shall set forth the date, time and location of a hearing
to be held on the matter. Said hearing shall be held within 20 days
after said notice is mailed.
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The city manager shall conduct a revocation hearing, at the
time and place specified, to determine whether the permit shall be
revoked. All interested persons shall be heard at the hearing. The
burden of proof for revocation shall be on the city.
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Unless the permittee agrees in writing to an extension of time, the city manager shall make his or her decision regarding the revocation within 48 hours after completion of the hearing, and shall cause written notice of said decision to be sent to the permittee by registered mail, return receipt requested within 24 hours after said decision is made. If the permit is revoked, the notice shall contain findings supporting the decision. An appeal of the city manager's decision may be taken pursuant to section 15-46.7.
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(Ord. No. 837, § 1, 1-8-90)
The provisions of this division shall not apply to any person
engaged solely in the business of entertaining the public by demonstrations
of fortune-telling at public places and in the presence of and within
the hearing of all other persons in attendance, and at which no questions
are answered as part of such entertainment except in a manner to permit
all persons present at such public place to hear such answers.
(Ord. No. 837, § 1, 1-8-90)
The provisions of this division shall not be constructed to
include, prohibit or interfere with the exercise of any religious
or spiritual function of any priest, minister, rector, or an accredited
representative of any bona fide church or religion where such priest,
minister, rector, or accredited representative holds a certificate
of credit, commission or ordination under the laws of any state or
territory of the United States of America or any voluntary religious
association, and who fully conforms to the rites and practices prescribed
by the supreme conference, convocation, convention, assembly, association
synod of the system or faith with which they are affiliated, provided,
however, that any church or religious organization which is organized
for the primary purpose of conferring certificates of commission,
credit or ordination for a price and not primarily for the purpose
of teaching and practicing a religious doctrine or belief, is not
deemed to be a bona fide church or religious organization.
(Ord. No. 837, § 1, 1-8-90)
Any person violating or failing to comply with any provision of this division shall be guilty of an infraction, and subject to punishment as set forth in section 1-7 of this Code.
(Ord. No. 837, § 1, 1-8-90)
