This chapter shall be known as the "business license tax law." It is enacted solely to raise revenue for municipal purposes and is not intended for regulation.
(Ord. 504 § 2.1, 1996)
For the purpose of this chapter, unless the context clearly requires otherwise, the words and phrases used herein shall have the following meanings:
means any vehicle specifically equipped, intended for use, or previously used to transport the sick, wounded, handicapped, injured or deceased.
means any vehicle equipped or primarily used for transporting handicapped persons for nonemergency purposes.
means an estimation, extended for a 12 month period, based on reported gross receipts for a prior period of less than 12 months.
means any person who applies for a license or a license renewal under the provisions of this chapter.
means any person defined as such in Section 220 of the California Vehicle Code who has an established place of business and is engaged in the business of buying, selling or dealing in vehicles of a type required to be registered pursuant to Sections 4000 and following of the California Vehicle Code, as the same now exists or as hereafter amended, for the purpose of dismantling the same, who buys or sells the integral parts and component materials thereof, in whole or in part, deals in used motor vehicle parts. This section does not apply to any person who is excluded from the definition of "automobile dismantler" by Section 221 of the California Vehicle Code.
means any person employing subcontractors, specialty contractors, general engineering contractors, or workers under his or her supervision and direction by the hour or day, for the purpose of constructing improvements on real property owned by him or her within the city; such person shall be charged herein the same as a contractor as defined in this section unless his or her only building activity is constructing on his or her property improvements which will be used in whole or in part for the purpose of his or her own occupancy for a period of not less than one year. Proof of the sale or offering for sale of any such structure by the builder-owner within one year after completion of same is presumptive evidence that such structure was undertaken for purpose of sale.
means any person who for a fee engages in the loan of money upon personal security, automobiles or any personal property, or purchases automobile contracts, commercial paper, evidences of debt, assignments of salary, salary warranty, salary demands, time checks, or other evidences of salary due or to become due, or automobile paper. The term building and loan as used in this chapter includes savings and loans, but does not include pawnbrokers or the holder of a bond brokers license, or any person conducting a banking business under the laws of the state or any person subject to the state corporate income tax as a financial corporation.
means any person engaged within the city, as an independent contractor in any trade, art, calling, avocation or occupation of the building trades and not licensed as a contractor by the state.
includes all activities engaged in or caused to be engaged in within the city, including any commercial or industrial enterprise, trade, profession, occupation, vocation, calling or livelihood, including lease or rental of residential or nonresidential real estate, and every other kind of activity whether or not carried on for gain or profit, and whether or not engaged in as a principal or as an independent contractor, but shall not include the services rendered by an employee to his employer.
means the running, driving or operating of any vehicle, automobile, truck, automobile tank, wagon or any vehicle for the purpose of transportation, sale, collection or delivery of goods, wares, merchandise or other personal property of any kind from a vehicle, either as a principal business or in connection with any other business, or in soliciting for work, labor or services to be performed upon the public streets on or from a vehicle, or to be performed on goods, wares, merchandise, clothes or other personal property to be taken for such purpose to a plant or establishment inside or outside the city. This definition shall not be deemed to apply to the delivery of goods by persons operating such a vehicle in conjunction with a fixed place of business within the city for which such business a license fee has been paid pursuant to the provisions of this chapter. This definition shall not be construed as imposing a tax upon vehicles, but as a method of classification of businesses and distinguishing between persons maintaining a business in the conduct of which vehicles are used, but who do not have a fixed place of business in the city.
means the receipt required to be posted or displayed as evidence of a business' payment of the charge required by the provisions of this chapter.
means the person designated by the director of finance to hold such position.
means the director of finance of the city, or the designee of such person.
means the receipt required to be posted or displayed as evidence of a business' payment of the tax required by the provisions of this chapter and shall herein be referred to as "license receipt" or "license" except as otherwise specified.
means the privilege tax paid as required by the provisions of this chapter and shall herein be referred to as "business or license tax" or "fee" except as otherwise specified.
means any fee fixed or authorized herein which is intended solely to cover the reasonable administrative costs incurred in performing any specified act or acts on behalf of the city.
means the city of Moreno Valley.
means the city manager of the city.
means any machine or device that dispenses a product, or provides a service, or utility or amusement; resulting from insertion or use of a coin, slug, token, plate, disc, plug, key, check or other device, or money, or thing of value.
means the person designated by the city manager to administer and enforce this chapter.
means any person engaged in the business of buying and selling of goods, wares, or merchandise for the owner or consignee thereof for a fee of commission, whether or not the operation of such business customarily includes the actual possession, custody or control of goods, wares or merchandise to the extent that such person: (1) does not engage in the business of manufacturing, refining, fabricating, milling, treating or other processing of the goods, wares or merchandise bought and sold, and does not cause goods, wares or merchandise to be manufactured, refined, fabricated, milled, treated or otherwise processed; (2) does not obtain or retain title to goods, wares or merchandise except while such goods, wares or merchandise are actually in transit, or for short periods of time before transportation commences or after it ceases; and (3) does not store or warehouse such goods, wares or merchandise except while such goods, wares or merchandise are actually in transit, or for short periods of time before transportation commences or after it ceases.
means and includes engaging in, carrying on, owning, maintaining, managing or operating any business within the city.
means any person who is licensed as a contractor by the state and who does by him or herself or by others, or who undertakes, or offers to undertake, or purports to have the capacity to undertake, or submits a bid to construct, alter, repair, add to, subtract from, improve, move, wreck or demolish any building, highway, road, railroad, excavation or other structure, project, development or improvement, or to do any part thereof, including the erection of scaffolding or other structures or works in connection therewith. The term "contractor," as used in this chapter, includes, general engineering contractor, general building contractor, specialty contractor and subcontractor except as otherwise specified herein.
means the cost of performing administrative or management-related services at an office or other facility within the city in connection with sales or services performed or rendered elsewhere. Such amount shall be computed by determining the total cost of maintaining the local office or facility, and shall include, but is not limited to, wages, salaries, commissions, bonuses, rent or depreciation, telephone, postage, utilities, janitorial and other expenses allocated for maintenance of the office or facility.
means the person designated by the city manager to hold such position.
means a veteran of the military, naval or air service of the United States with a service-connected disability who is a resident of the state of California.
means any person in charge or control of, or driving or operating any motor vehicle upon any public street, alley or highway of the city, either as owner, agent or employee of a business.
means engaged in the conduct of business, or related activity, whether as a proprietor or otherwise.
means, in relation to a business: (1) any and all owners, or members of the owner's family, partners or associates or individuals, to whom the business pays a wage; and (2) any person that is regarded as an employee of a business for the purposes of the workers' compensation laws of the state of California (including, without limitation, a real estate agent working for, or engaged by, a real estate broker), all of whom shall be included in the computation of the average number of employees of the business.
means the transacting and carrying on, managing or operating of a business whether done personally or by means of another person.
means that amount charged to cover administrative and enforcement costs of processing any business license application or renewal.
means a type of swap meet.
means the place within the city at which the principal tools, equipment or machinery used in a business are customarily stored or located, or at which are maintained the principal stock of wares, materials or supplies and the books and records used in a business.
means a fixed amount assessed per business location, or alternately, a fixed amount or fixed scale of amounts whose sum is variable depending on the number of factors furnishing the basis for determination of the license tax.
means the sale, or offering for sale, of personal property in, at or upon any property used or occupied for residential purposes. Garage sales shall include, but not be limited to, any yard sale, home sale, patio sale or any other sale similarly conducted on any property used or occupied for residential purposes.
means and includes the total amount of the sale price of all sales and the total amount charged or received for services rendered of whatever nature, for which a charge is made or credit allowed, whether or not such act or service is done or rendered as part of or in connection with the sale of materials, goods, wares or merchandise. The following shall be included in "gross receipts": all receipts, rents, cash, credits and property of any kind or nature, without any deduction therefrom on account of the cost of property paid or payable, or loss or other expenses whatsoever.
The following shall be excluded from "gross receipts":
Cash discounts allowed and taken on sales;
Any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser;
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;
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 other and the amounts paid to them; provided, that any agent or trustee dealing in stocks or other similar written instruments evidencing a right to participate in the assets of any business, or dealing in bonds or other evidences of indebtedness, who also deals in such property as a principal, shall include in the gross receipts by which the tax is measured the amount of his or her trading profits resulting there-from. No deduction from receipts attributable to trading as a principal shall be made unless such deduction is provided for in this section;
As to the seller, the difference between the balance owed and paid on a defaulted purchase or finance contract upon repossession by seller and the amount received from resale of the repossessed article by the repossessing seller;
Receipts of refundable deposits, except that refundable deposits forfeited and taken into income of the business shall not be excluded;
As to alcoholic beverages, that portion of the receipts of a manufacturer, transporter, retailer or wholesale distributor generated or otherwise collected from the manufacture, transport, retail or wholesale of intoxicating liquors within the state pursuant to Article XX, Section 22 of the State Constitution;
As to a retail gasoline dealer, that portion of his or her receipts from the sale of motor vehicle fuels equal to the motor vehicle fuel license tax imposed by and previously paid under the provision of Part 2 of Division 2 of the State Revenue and Taxation Code, as the same now exists or as hereafter amended;
As to a retail gasoline dealer, the special motor fuel tax imposed by Section 4041 of Title 26 of the United States Code, as the same now exists or as hereafter amended, if collected by him or her from the purchaser and paid by him or her to the taxing authority;
The cash value of sales, trades, transfers or other transactions as made between separate departments, divisions or units of any single business entity if such transactions result in actual receipts to the department, division or unit;
Sales for convenience where sales of new goods, wares or merchandise are made by a person engaged in selling such articles to another person engaged in selling like or similar articles:
Where the primary purpose of the particular transaction of sale is to accommodate the purchaser rather than to make a sale in the ordinary course of business and the price paid is essentially the book value of the article,
Where, in the particular kind of business involved, a similar manner of dealing is frequent or customary in the circumstances under which the particular sale is made, and
Where cash or property of substantially equivalent value to that which was sold is received in consideration;
As to general contractors and other similar businesses, that portion of the receipts of a general contractor which represents payments to subcontractors; provided, that such subcontractors are licensed under this chapter, and provided the general contractor furnishes the collector upon request with the names and addresses of the subcontractors and the amounts paid to them;
As to building and loan associations:
Interest on real estate loans,
Loan fees of various kinds such as: fee for escrow, appraisal drawing papers, and other similar charges,
Bonuses received for prepayment of loans,
Penalty charges on delinquent loans,
Tax service fees,
Interest on personal loans to depositors, and
Receipts over and above the recovery of principal from the sale of mortgages or other evidence of money due from loans;
As to a business established outside the city but maintaining an office with the city through an agent, broker or employee, "gross receipts" shall include the total sales or receipts attributable to the office or facility, agent, broker or employee within the city.
As to a business established outside the city but transacting and carrying on business within the city, or otherwise performing or rendering services negotiated, or contracted for within the city, whether or not by a principal or through an agent or employee, "gross receipts" shall include the total fees, commissions or other receipts attributable to the business activity conducted.
The following shall be included in "gross receipts":
As to bail bond brokerages, commission agent brokerages, mortgage brokerages, real estate brokerages, securities brokerages, travel agencies and other similar businesses employing agents, brokers and commissioned employees, the total gross commissions or other receipts attributable to the local office, agents, brokers and employees;
As to accountants, architects, attorneys, chiropractors, doctors, dentists, optometrists, podiatrists, psychologists, veterinarians and other professionals, either practicing solely, or in partnership, or as a professional corporation, the total gross fees or other receipts attributable to services performed or otherwise rendered within the city.
As to other persons having a fixed place of business within the city and providing a service or plying an occupation or trade, or involved in similar businesses, the total fees, commissions or other receipts attributable to that local location or employees.
As to building and loan associations:
Interest and dividends earned from the placing of surplus funds in bonds, securities, or federal home loan banks;
Payments received on the principal amount of outstanding loans;
Sale of capital assets used in the conduct of the business;
Payments made to other building and loan associations which represents their share of interest under participation agreements; and
Gains or losses on the sale of real estate acquired by foreclosure.
In the event separate sales or receipt records are not maintained for a local office or facility of a business established outside of the city, agent, broker or employee, or in the event any retailing, wholesaling, manufacturing or processing activity conducted thereat does not generate gross receipts as hereinabove defined, or in the event the local office or facility, agent, broker or employee is engaged in providing administrative or management related services, to include, but not limited to, record keeping, data processing, research and development, advertising, public relations, personnel administration or legal services, in connection with sales or services performed or rendered elsewhere, the business tax shall be based upon an amount which bears the same proportion to the total gross receipts of the business which cost of maintaining the local office, facility, local agent, broker or employee bears to the total cost of maintaining the business. |
As to a business established within the city and maintaining a separate local branch office or establishment through an agent, broker or employee engaged in providing administrative or management related services within the city, the business tax shall be based on an amount equivalent to the cost of doing business. |
means any person other than a contractor, who is engaged to aid in the business of any other person, whether as a professional as defined herein below, or whether pursuant to any license, certificate or registration authorized by the California Business and Professions Code, as the same now exists or as hereafter amended, or whether with regard to any other trade, skill or occupation, and who receives remuneration either through commission, or pursuant to any contract of employment which excludes regular wages or salary, or in any other manner other than through regular wages, salary or a direct participation in the profits of the business.
means any person, including bailbond agents, directly authorized by and on behalf of an insurer, to provide insurance coverage and to bind the insurer in the execution of insurance policies.
means any person, including bailbond brokers, who, for compensation and on behalf of another person, offers to provide insurance coverage, other than life, with, but not on behalf of, an insurer.
means a natural person employed to aid an insurance agent or insurance broker in transacting insurance business other than life.
means any person who engages in a temporary or transient business in the city, selling or offering for sale goods, wares, merchandise or things or articles of value, with the intention of conducting such business in the city for a period of not more than 90 days in any calendar year, and who, for the purpose of carrying on such business, hires, leases or occupies any room, doorway, vacant lot, building or structure, for the exhibition or sale of goods, wares or merchandise, or who associates temporarily with any local dealer, trader, merchant or auctioneer, or who conducts such temporary or transient business in connection with or as a part of or in the name of any local dealer, trader, merchant or auctioneer.
means any person not having a fixed place of business in the city engaged in the business of buying or selling, either at wholesale or retail, any rags, bottles, papers, cans, metals or other junk.
means any person having a fixed place of business in the city engaged in the business of buying or selling, either at wholesale or retail, any rags, bottles, papers, cans, metals or other junk.
means any person, at a fixed place of business in the city engaged in the business of carrying on or collecting, buying or selling at either retail or otherwise dealing in junk or rubbish, waste material, refuse or any rags, sacks, bottles, papers, cans, metals, rubber, cordage, tires and other like articles, whether the same can be sold or otherwise disposed of for the purpose of being treated, repaired or prepared so as to be used again in some other form.
means any space of 200 square feet or more of area of any lot used for the storage, sale, keeping or abandonment of inoperable vehicles, junk or waste material, including scrap metal or other scrap materials, or for the dismantling, demolition or abandonment of automobiles, other vehicles, machinery or parts thereof, other than an impound yard.
means a license issued pursuant to this chapter.
means any person who holds a valid, current business license issued to that person under this chapter.
means any insurance agent authorized, by and on behalf of a life, disability or life and disability insurer, to transact life, disability or life and disability insurance.
means a person who, for a fee or compensation of any kind, paid by or derived from any person insured under, named as a beneficiary of, or having an interest in, a life or disability insurance contract, purports to advise or offers advice to such person in any manner concerning that contract or his or her rights in respect thereto.
means and includes all activities of a commercial or industrial nature wherein labor or skill is applied to materials, by hand or machinery, so that as a result thereof a new or different useful article of tangible personal property or substance of trade or commerce is produced, including the production or fabrication of specially made or custom made articles.
means any person, who, directly or by contracting with others for the necessary labor or mechanical services, manufactures for sale or for commercial or industrial use from his or her own materials or ingredients any articles, substances or commodities.
means the conduct of a business by means of an automobile, truck, automobile tank, cart, wagon, motorcycle or any other vehicle which may be used to transport, sell, collect or deliver goods, wares, merchandise or property of any kind from a vehicle, either as a principal business or in connection with any other business, or in the solicitation of work, labor or services to be performed on the public streets or private places in or from a vehicle.
means any motor vehicle used in the business of carrying passengers for hire which receives and discharges passengers along a fixed route traversed by it, except any bus regulated by the California Public Utilities Commission.
means an institution, corporation, organization or association organized or conducted for charitable, religious, political or other nonprofit purposes only, where the receipts derived from peddling or soliciting activities are to be used wholly for the benefit of such entity and, except for wages paid to employees of such entity, are not used in whole or in part for the private gain of any person. Such organizations shall have state and United States government tax exempt status. Within the meaning of this chapter, solicitors and peddlers who are paid for such services by a nonprofit organization are not employees of the nonprofit organization. All other organizations shall be termed "for profit organizations."
means the conducting of a business within the city, but not having a fixed place of business within the city.
as applied to any budding or land shall include any part owner, joint owner, tenant in common, tenant in partnership, joint tenant or tenant by the entirety, co-partnerships of the whole or of a part of such building or land, or a person having an interest in community property as a member, or former member, of the community.
means a person employed in the business of loaning money upon personal property, personal security, pawns or pledges, or the business of purchasing articles of personal property and reselling, or agreeing to resell, such articles to the vendors or their assignees at prices agreed upon at or before the time of such purchase.
means a room, store or place in which the business of a pawnbroker is conducted.
means a hawker, vendor or other person who, without appointment thereat, goes from house to house, place to place, or in or along the streets of the city selling and making immediate delivery, or offering for sale and immediate delivery, any goods, wares, merchandise or anything of value in the possession of the peddler to persons other than manufacturers, wholesalers, jobbers or retailers in such commodities.
means a written authorization, or permission, to conduct a business within the city. A business license issued pursuant to this chapter does not constitute a "permit."
means a domestic or foreign corporation, an association, a syndicate, a joint-stock corporation, a partnership of any kind, a club, business or common-law trust, a society or an individual conducting any business in the city.
means to take into a vehicle.
means all lands, structures and places connected or used therewith in any business.
means any person engaging in the business of converting an article, substance or commodity into marketable form for the purpose of resale by changing its physical form or chemical composition.
means any person, including any professional corporation, wherever located, engaged in or carrying on, within the city, any profession requiring examination or satisfactory compliance with standards adopted by a branch of the state or federal government or requiring a certain amount of tenure and experience in such occupation. Such professions include but are not limited to: accountancy (all types), architecture (all types), auditing, audiology, chiropractics, counseling, dentistry, electrology, gemology, geology, herbalism, law, medicine, naturopathy, nursing, optometry, osteopathy, pharmacy, podiatry, psychology, social work, speech pathology, surveying, undertaking, veterinary medicine.
means any corporation organized under the state law which is engaged in rendering professional services in a single profession, and which in its practice or business designates itself generally or particularly as a professional corporation.
means any person licensed as such by the state and employed by a real estate broker in the business of buying, selling and leasing real property on behalf of third persons.
means any person licensed as such by the state and engaged wholly or in part in transacting and carrying on the business of dealing in real estate, including soliciting or offering to buy, sell or lease real property for others; negotiating and collecting loans for borrowers or lenders; dealing in real property sales contracts and promissory notes; receiving advance fees for real estate listings; and dealing in real estate syndicate securities.
means any person conducting, managing or transacting and carrying on the business of acquiring, subdividing, improving, selling, renting and otherwise dealing in and disposing of or developing real property, for commercial, industrial, residential or other purposes including, but not limited to, one who constructs improvements upon real property for commercial, industrial, residential or other purposes with the object of selling, renting or developing it for his or her own use.
means any person engaged in the business of providing facilities for recreational use. Such services include but are not limited to: amusement machine arcades, bowling alleys, driving ranges, golf courses (including miniature), motion picture theaters (including drive-in), pool halls (including billiards and snooker), riding stables, skating rinks, social clubs, sports clubs (including spas, health clubs, and conditioning gyms), swimming pools, and tennis and racket clubs.
means and includes the business of renting, leasing, providing, exchanging or trading, without change of ownership, any land, dwelling, building, premises or portion thereof for any use, including, without limitation, industrial, commercial, office, warehouse or residential uses or purposes.
means any person engaging in the business of selling goods, wares or other merchandise to consumers or users thereof.
means the duly authorized agent of the collector charged with assisting the collector in the exercise of the duties imposed upon him or her hereunder.
means the act of revoking, or the condition of being revoked, canceled or repealed.
means a sticker affixed to a vehicle for hire or ambulance evidencing that it has been inspected by the Riverside County sheriff, Moreno Valley police department or the California Highway Patrol and found to be in safe operating condition.
means 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. A transaction whereby the possession of property is transferred but the seller retains the title as security for the payment of the price is not a "sale" within the meaning of this definition.
means every sale of tangible personal property (including articles produced, fabricated or imprinted) other than sale to one who: (1) purchases for the purpose of resale as tangible personal property in the regular course of business, or (2) purchases for the purpose of consuming the property purchased in producing for sale a new article of tangible personal property or substance, of which such property becomes an ingredient or component, or as a chemical used in processing, when the primary purpose of such chemical is to create a chemical reaction directly through contact with another ingredient of a new article being produced for sale.
means any sale of tangible personal property which is not a "sale at retail." Sales otherwise classified hereinabove as "retail sales," may, nevertheless be classified as "wholesale sales" under this section, if the vendor can establish to the satisfaction of the collector that the sale was made to a government agency, public utility, manufacturer, processor or contractor who consumed the articles in the course of his or her own operations and did not offer the articles for resale to the general public except as an integral part of manufacturing, construction or service.
means the business of providing, maintaining or performing labor for the benefit of another within the city; of supplying some general demand for the benefit of another within the city which does not produce a tangible commodity; or furnishing of services and all activities in which any person, for any other person performs any personal service and all services in which any real or personal property, stocks or bonds, or other financial instruments, or evidences of debt, or contacts of insurance or any money or credits are exchanged, leased, transferred or loaned; as well as every business of maintaining, storing, cleaning, improving or repairing tangible commodities within the city whether or not such business is conducted from a premises, vehicle or mobile location within or outside the city. Services include recreation services but do not include theatrical performances, exhibitions or temporary amusements nor do they include professional services, or telephone services within the terms of this chapter.
means: (1) to endeavor to obtain a passenger for hire by words or gestures, including, but not limited to, the use of a sign indicating that such vehicle is available for hire; or (2) to act as a solicitor in respect to other services or goals.
means a person engaged in soliciting, canvassing or taking orders from house to house, or from place to place, or by telephone, or by any other means of communication for any goods, wares, merchandise or any article to be delivered in the future, or for services to be performed in the future, or making, manufacturing or repairing any article whatsoever for future delivery, or subscriptions to periodicals or tickets of admission or entertainments, or memberships in any club. Solicitor includes persons soliciting funds for organizations which are not nonprofit organizations as defined herein. Solicitor also includes those receiving donations in public places or places open to the public who do not accost or approach persons for the purpose of soliciting or begging alms.
means the state of California.
means any person engaged in the business of buying or selling federal, state or municipal bonds, or stocks or bonds of partnerships or incorporated entities, or evidences of indebtedness of private persons, partnerships or of incorporated entities, for a fee or commission.
means any event where the place or location at which the event is held has been advertised by any means whatsoever as a place or location to which members of the public at large, during a specified and limited period of time, may bring identifiable, tangible property and exhibit the same for sale or exchange.
means any person exhibiting, displaying, selling, exchanging or offering for sale or exchange any property at a swap meet.
means any person or organization conducting or operating the business of a swap meet on any premises in the city excluding, however, swap meet exhibitors.
means an affidavit sworn to before a person authorized to take oaths, or a declaration, certification or verification made under penalty of perjury.
shall be that amount collected for the privilege of engaging in a business or occupation.
means any motor vehicle used in the business of transportation of passengers for hire, where transportation is not over a fixed and definite route, but is under the control, as to the destination or route, of the passenger or passengers being carried therein.
means any mechanical instrument, appliance, device or machine by which the charge for hire of a motor vehicle is mechanically calculated, whether for distance traveled or time consumed, or both, and on the instrument is indicated by figures.
means any person engaged in the business of providing telephone services as a "telephone company" pursuant to Article XIII, Section 19 of the State Constitution.
means to repeat, or intend to repeat, or to continue, and includes:
The maintaining, operating, managing or being in control of, any office, store, warehouse, factory, establishment, location or place of any one or more of the following:
Having one or more telephones listed for any business, activity in any classified telephone directory or in the classified section of any consolidated telephone directory,
Having in use in connection with any business, one or more counters, desks, chairs, tables, filing cabinets, typewriters, adding or calculating machines, or other articles of office equipment,
At, from or in which, any processing, supervising, administration, research, sales promotion, solicitation, distributing, routing, delivery, dispatching, billing, collection, accounting, recordkeeping or other activity is conducted in connection with any business,
In, or at which, one or more persons may, for any valuable consideration intended to result, or that results, in any livelihood, financial profit or commercial gain to any person, receive any instruction, advice, treatment or examination, or any service upon their person, or any repair, refinishing, renewing, cleaning or other improvement to, or of, any personal property,
In which any letter, announcement, advertisement, circular, handbill, newspaper, agreement, contract, instruction, legal instrument, financial statement, statement of account, financial record, or any other instrument or record, is written, printed, reproduced, published, prepared or kept, in connection with any business,
From which any circular, handbill, newspaper, announcement, statement of account, card or letter is sent, or distributed, in writing, or any contract is made, in person or by telephone, in connection with any business,
Upon any exterior side, wall, window, door, roof or other portion, or in the proximity of which, there is maintained any sign, lettering, announcement or advertisement indicating that such office or place is one in, at or from, which any article exists, or any act is performed, in connection with any business;
The repeated or continuous offering, or contracting, orally or in writing, in connection with any business of any one or more of the following:
The performance, as part of the conduct of any business, of any single act, with intent to repeat or continue the performance of such act.
means any person furnishing the public with communication, water, natural gas, light, heat, sewer, cable television or power services, subject to regulation by the Public Utilities Commission of the state of California.
means every device in, upon or by which any person or property is or may be transported or drawn upon a public street or highway, except devices moved by human power or used exclusively upon stationary rails or tracks.
means any motorbus, taxicab, limousine, tow truck or any other motor vehicle offered in the city for the transportation of passengers for compensation or used or engaged in the soliciting or pickup of passengers for hire in the city, exclusive of any vehicle for which a certificate of public convenience is needed and has been granted by the Public Utilities Commission of the state of California. "Vehicle for hire" shall not mean an ambulance, ambulette or other vehicle equipped or previously used for transporting the wounded, injured, sick, handicapped or deceased.
means any business conducted by any person engaged in the business of operating coin-operated machines or devices on premises owned or controlled by such person or on the premises of another or in the business of owning, renting, leasing, lending or otherwise distributing or supplying coin-operated machines or devices while retaining title thereto. Such machines include, but are not limited to, vending, amusement, service and telephone machines.
means any person engaged in the conduct of selling merchandise or a service.
means any person engaging in the business of selling goods, wares, merchandise or other products for the purpose of resale and not to consumers or users thereof.
means a type of garage sale.
(Ord. 504 § 2.1, 1996; Ord. 914 § 1, 2016)
A.
There is imposed upon every business conducted within the city, a business license fee, in the amount sufficient to recover costs incurred, as set by city council resolution from time to time. There is also imposed upon every business conducted within the city, a gross receipts tax, in the amount hereinafter prescribed or that lesser amount that may be set by city council resolution from time to time. It is unlawful for any person, whether as principal or agent, either for him or herself or for any other person, or as an officer of any corporation to conduct any business within the city without first having procured a license from the city to do so, and paid the license fee and applicable gross receipts tax therefor or without complying with all applicable provisions of this chapter.
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 shall be liable for payment of the tax imposed by this chapter unless likewise exempted from such payment.
(Ord. 504 § 2.1, 1996)
A.
Every person who engages in business within the city shall pay a license fee and tax in the amount of, or at the rate which the city council may from time to time set by resolution.
B.
This section shall not be construed to require any person to pay a license fee and tax prior to conducting business within the city if such requirement conflicts with applicable state of federal law.
C.
Beginning January 1, 2001, there shall be a one hundred dollar ($100.00) minimum tax threshold established for the business gross receipts tax, wherein any tax liability that is computed as a requirement of the business license renewal process, and determined to be less than $100, shall be nullified and omitted from the required payment to acquire the business license for that particular year.
(Ord. 504 § 2.1, 1996; Ord. 571 § 1.1, 2000)
A.
Persons exempted from payment of a license fee and tax prior to conducting business within the city because of conflict with applicable state or federal law as provided in Section 5.02.030 shall nevertheless apply for and obtain a business license upon the commencement of business within the city.
B.
Any person claiming exemption pursuant to Section 5.02.030 shall file a sworn statement with the business license officer, stating the facts upon which exemption is claimed.
C.
The business license officer or collector shall upon a proper showing contained in the sworn statement, issue a license to a person claiming exemption under Section 5.02.030. Issuance of a license under this section shall be without payment to the city of any license fee and tax otherwise required by this chapter.
D.
The business license officer, after giving notice and reasonable opportunity for hearing to the affected applicant or licensee, may revoke or deny the issuance of any license granted or applied pursuant to the provisions of this section and Section 5.02.030 upon a showing that the licensee is not entitled to the exemption as provided herein.
(Ord. 504 § 2.1, 1996)
When any person by use of signs, circulars, cards, telephone book or newspapers, advertises, holds out, or represents that such person is conducting a business within the city, or when any person holds an active license or permit issued by a governmental agency indicating that such person is in business within the city, or when any person indicates by any other evidence that such person is conducting a business within the city and such person fails to deny by a sworn statement given to the business license officer or collector that he is conducting a business within the city, after being requested to do so by the business license officer or collector, then such state of affairs shall be considered prima facie evidence that such person is conducting a business within the city.
(Ord. 504 § 2.1, 1996)
A.
The city council from time to time shall set business license related application and other administrative or enforcement fees by resolution. The city council may from time to time set the gross receipt tax at a lesser amount than hereinafter prescribed by city council resolution. The city council may differentiate in the amount of fees to be charged according to the business categories established by such resolution. Exemption from a business license fee under this chapter does not excuse an exempted business from application requirements hereunder.
B.
In the event separate sales or receipt records are not maintained for a local office or facility of a business established outside of the city, agent, broker or employee, or in the event any retailing, wholesaling, manufacturing, or processing activity conducted thereat does not generate gross receipts as hereinabove defined, or in the event the local office or facility, agent, broker or employee is engaged in providing administrative or management related services, to include, but not limited to, recordkeeping, data processing, research and development, advertising, public relations, personnel administration, or legal services, in connection with sales or services performed or rendered elsewhere, the business tax shall be based upon an amount which bears the same proportion to the total gross receipts of the business which cost of maintaining the local office, facility, local agent, broker or employee bears to the total cost of maintaining the business.
C.
As to a business established within the city and maintaining a separate local branch office or establishment through an agent, broker or employee engaged in providing administrative or management-related services within the city, the business tax shall be based on an amount equivalent to the cost of doing business.
D.
The license tax for such business shall be assessed separately for each property and liability for the tax shall be determined by ownership of the property. Agents acting for property owners are responsible for payment of the license tax on the rental of such property if the owner of the property has not paid the tax when due and payable, and in addition, are subject to the license tax as a separate business.
(Ord. 504 § 2.1, 1996)
A.
Initial business license fees including gross receipts tax, are due and payable prior to issuance of the license for which application is made. The fee for the business license application, including gross receipts tax, shall be established by resolution of the city council. The payment of such fees shall not in any way constitute a right or permission to begin operations of the business.
B.
Unless otherwise specifically provided herein, all fees and taxes for renewal of a business license under the provisions of this chapter shall be due and payable not later than the day after the date on which the license expired. The annual business license fee and tax shall become delinquent on the thirtieth day after the due date.
(Ord. 504 § 2.1, 1996)
A.
Whenever any person is engaged in two or more correlated businesses, or is carrying on two or more allied activities, at the same location and under the same ownership and management in either case, then in that event the business license processing fee and tax charge shall be applied once only, and a single combined license shall be issued for such businesses or activities.
B.
Nothing contained in this section shall be construed to relieve the payment of two or more business license fees and taxes when required, where two or more separate businesses are conducted in the same location by the same owner and management and such businesses are not construed by the collector to be correlated or allied with each other. An appropriate business license as set forth in this chapter shall be paid for each business.
(Ord. 504 § 2.1, 1996)
A.
Whenever any person engaged in a combined business conducted at the same location and by the same owner and management is carrying on manufacturing, selling at wholesale and selling at retail, or any combination of the previously stated, and where such combined business is not otherwise specifically licensed on a flat rate basis, then in that event a single combined statement separately showing the amount of manufacturing, wholesale and retail revenues derived from each activity shall be filed and the combined fee shall be separately calculated according to the respective rates appropriate for each category of business activity, to which amount the business license tax and business license processing fee shall be applied once only, and a single combined license shall be issued for the combined tax and fee.
B.
In the event that such a combined statement is not filed, or in the event sufficient records have not been kept which will enable the revenues from the manufacturing, wholesale and retail portions of such business to be separately ascertained, then in that event all business done by any such person, whether manufacturing, wholesale or retail, shall for the purposes of this section be considered a retail business and the rate prescribed for retail business shall be applied to calculate the amount of the business license tax due, to which amount the business license tax and business license processing fee shall be applied once only, and a single combined license shall be issued for the combined tax and fee.
C.
Nothing contained in this section shall be construed to relieve the payment of two or more business license fees and tax when required, where two or more separate business activities are conducted in the same location by the same owner under the same management and such business activities are not construed by the collector to constitute a combined business. An appropriate business license fee and tax as set forth in this chapter shall be paid for each business.
(Ord. 504 § 2.1, 1996)
A.
Where a license fee is imposed upon any business pursuant to this chapter and such business is conducted with branch establishments or at separate fixed places, the fee and tax shall be computed as if each such branch or place were a separate and independent business.
B.
A separate license shall be obtained for each branch establishment or location of the business and, except as otherwise provided herein, for each separate type of business at the same location. Each license shall authorize the licensee to transact and carry on only the business licensed thereby, at the location specified in the license, and in the manner designated in such license.
C.
Single-Family Rental Property Exemption. Single-family residential property investors who utilize the property for rental purposes and have 10 or less individual properties will be required to pay one license fee per owner rather than a license fee for each location.
D.
Warehouses and distributing plants used in connection with and incidental to a business shall not be deemed to be separate places of business or branch establishments within the meaning of this section.
E.
Nothing in this section shall be construed to relieve any person who is eligible for or claims to be eligible for exemption from payment of a branch establishment business license fee from the requirement to obtain a business license. Such person shall apply to the business license officer or collector for a license in the same manner, and at the same time as is required in this chapter of all other persons applying for a business license and shall be subject to the same procedures for enforcement and for penalties as provided herein.
(Ord. 504 § 2.1, 1996; Ord. 881 § 1, 2014)
Except as otherwise specifically provided in this chapter, nothing contained herein shall be construed to relieve any person of the obligation to obtain a separate license and to pay the appropriate license fee and tax required for each business owned or conducted by a separate owner within an individual establishment or location whether or not under the same management.
(Ord. 504 § 2.1, 1996)
Whenever a business may reasonably be classified under two or more separate categories established by the city council, with differing bases for fee and tax computation, the fee and tax shall be computed using the basis which will result in the highest fee and tax.
(Ord. 504 § 2.1, 1996)
Each 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 licensed under the provisions of this chapter, shall be required to obtain a separate and independent license pursuant to this chapter except as may be otherwise specified herein.
(Ord. 504 § 2.1, 1996)
Any person who shall associate temporarily with any local business, dealer, trader or merchant, or by conducting any temporary business in connection with, or as a part of or in the name of, any local business, dealer, trader or merchant, shall not be relieved from the provisions of this chapter and shall be required to pay the appropriate business license fee and tax as specified herein.
(Ord. 504 § 2.1, 1996)
In the event that any business conducted, managed or carried on in the city is organized as a partnership or joint venture, the scheduled license fee and tax need be paid only by the partnership or joint venture and not by each individual partner or joint venturer.
(Ord. 504 § 2.1, 1996)
In the event that any business conducted, managed or carried on in the city is organized as a corporation, pursuant to California or other law, the scheduled license fee and tax need be paid only by the corporation and not by individual shareholders thereof.
(Ord. 504 § 2.1, 1996)
A.
None of the license fees and taxes provided for in this chapter shall be so applied so as to occasion an undue burden upon interstate commerce or be violative of the equal protection and due process clauses of the Constitution of the United States or of the state.
B.
In any case where a license fee and tax is believed by a licensee or applicant for a license to place an undue burden upon interstate commerce or be violative of such other federal or state constitutional clauses, such person may apply to the business license officer or collector for an adjustment of the fee and tax. Such application may be made before, at the time of, or within six months after, payment of the prescribed license fee and tax. The applicant or licensee shall, by sworn statement and supporting evidence, show his or her method of conducting business, and such other information as the business license officer or collector may deem necessary in order to determine the extent, if any, of undue burden or violation. The business license officer or collector may then conduct an investigation, and fix as the license fee and tax for the applicant or licensee an amount that is permitted by law. If the license fee and tax has already been paid, the business license officer or collector shall order a refund of the amount over and above the license fee and tax so fixed. In fixing the license fee and tax to be charged, the business license officer or collector shall have the power to base the license fee and tax upon any measure which will assure that the license fee and tax assessed shall be uniform with that assessed upon businesses of like nature. Any adjusted fee and tax fixed pursuant to this section shall not exceed the license fee and tax prescribed for similar businesses as to which no adjustment has been made pursuant to this section.
(Ord. 504 § 2.1, 1996)
A.
None of the license fees and taxes provided for in this chapter shall be so applied as to occasion an undue burden upon any business done in the city, where the business conducted is related to a regularly established business conducted elsewhere. In any case where a license tax and fee is claimed by any licensee or applicant for license to place an undue burden upon such business, he or she may apply to the collector for an adjustment of the tax and fee so that it shall not be discriminatory or unreasonable as to such business. Such application must be made before, at, or within six months after payment of the prescribed license fee and tax. The applicant shall by affidavit or declaration under penalty of perjury show his or her method of conducting business, the gross volume of business inside the city, and such other information as the collector may deem necessary in order to determine the extent, if any, of undue burden of such business. 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. If the license tax has already been paid and is in excess of the amount which is found to be reasonably due, the collector shall order a refund of the amount over and above the license tax so fixed. In fixing the license tax to be charged, the collector shall base the license tax upon a percentage of gross receipts from business conducted inside the city or upon any other measure which will assure that the business 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 chapter. Should the collector determine the gross receipts measure of business tax to be the proper basis, he or she 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 12 month period, a verified affidavit or declaration under penalty of perjury of the gross receipts from business conducted within the city and payment of the amount of license tax therefor; provided, that no additional license tax during any one calendar year shall be required after the licensee has paid an amount equal to the annual license tax as prescribed in this chapter.
B.
The collector shall, upon proper showing contained in the affidavit or declaration, cause the issuance of a license to such person showing partial exemption under this section with a license tax based upon the approved reduced gross receipts.
C.
The collector, after giving notice and a reasonable opportunity for hearing to the licensee, shall revoke any license granted pursuant to this section upon good cause shown that the person is not entitled to the adjustment as provided herein.
(Ord. 504 § 2.1, 1996)
Any person required under this chapter to pay a license fee and tax for conducting a business shall not be relieved from the payment of any license fee for the privilege of conducting such business required under any other provision of this code or any other federal, state or local law or regulation, and such person shall remain subject to all such regulatory provisions.
(Ord. 504 § 2.1, 1996)
Unless otherwise specifically or by necessary implication provided herein, neither the adoption of this chapter nor its superseding of any portion of any other ordinance of the city shall in any manner be construed to affect prosecution for the violation of any other such ordinance committed prior to the adoption hereof, nor be construed to affect the validity of any license, bond or cash deposit required by any such ordinance to be posted, filed or deposited, nor shall any proceeding, permit, license or other entitlement commenced or issued under or pursuant to such prior enactment be nullified by the adoption of this chapter; and, unless otherwise specified herein, any administrative or court proceeding taken or commenced under such enactment prior to the effective date hereof may be prosecuted to completion, as if such prior enactment was still in full force and effect, and all rights and obligations thereunder appertaining shall continue in full force and effect.
(Ord. 504 § 2.1, 1996)
A.
Each licensee transacting and carrying on business at a fixed place of business in the city which is open to the public shall keep the license prominently posted in a conspicuous and public place upon the premises where such business is carried on; provided further that any licensee transacting and carrying on business at a fixed place of business in the city which is closed to the public shall nevertheless keep the license posted in a conspicuous place upon the premises where such business is carried on.
B.
Each licensee transacting and carrying on business at a fixed place of business in the city without an agent or employee on the premises shall post in a conspicuous and public place the name, address and telephone number of the person or persons to be contacted to verify the possession of a proper and valid license.
C.
Each licensee transacting and carrying on business, but not operating at a fixed place of business in the city, shall keep the license within his or her possession at all times while transacting and carrying on such business.
D.
Whenever the city shall provide a special tag or plate for the identification of a vehicle for which a business license fee and tax has been paid, such tag or plate shall be affixed to the vehicle in accordance with the pertinent regulations of the collector.
E.
Each person having a license under the provisions of this chapter shall produce and exhibit the same whenever required to do so by the collector, by a business license inspector, by any law enforcement officer, or by any other officer or official or city employee authorized to enforce the provisions of this chapter, or when requested to do so by any person being solicited to bestow patronage on the business for which such license was issued.
F.
No person shall exhibit a revoked business license unless a valid and currently active license is exhibited at the same place and time.
G.
No person shall reproduce, duplicate, copy or alter an original business license for the purpose of circumventing the requirement of this section by giving a false or misleading impression that any duplication of an original city business license is valid and that the appropriate fee and tax therefor has been paid.
(Ord. 504 § 2.1, 1996)
Whenever an identifying sticker, tag, plate or symbol has been issued for a vehicle, device, machine or other piece of equipment as evidence of the issuance of a license pursuant to this chapter, the person to whom such sticker, tag, plate or symbol has been issued shall firmly affix such symbol upon each such vehicle, device, machine or piece of equipment and keep it affixed during the term of the related license at such place thereon as is designated by the business license officer. It is unlawful for any person to tamper with, change or alter any such symbol or to otherwise fail to comply with the provisions of this section.
(Ord. 504 § 2.1, 1996)
A.
A business license issued pursuant to the provisions of this chapter constitutes a receipt for the license fee and tax paid and shall have no other legal effect. A business license is a requirement, not a permit, to conduct a business within the city. The business license fee and tax receipt is evidence only of the fact that such fee and tax has been paid.
Neither the payment of the fee nor the possession of the business fee and tax receipt authorizes, permits or allows the doing of any act which the person paying or holding the same would not otherwise be entitled to do; and any permit, license, variance or other instrument of approval or evidence that any conditions exist as required by any other federal, state or local law or regulation must first be obtained or complied with before the doing of any act or thing for which such instrument of approval is required.
B.
The granting of a license for a business shall not be deemed a permit to conduct the same in an unlawful manner or on premises where such business is prohibited by law.
(Ord. 504 § 2.1, 1996)
The business license officer or collector may refer to any governmental agency, any statement and all other information submitted by persons subject to the provisions of this chapter in connection with the conduct of a business regulated or supervised or otherwise the concern of any such agency, including agencies concerned with health regulations, zoning conformance, fire safety, police considerations or any other safeguard of the public interest. Failure to comply with conditions required by other agency review shall result in revocation of the license once granted or of denial of the issuance or renewal of a license upon application therefor.
(Ord. 504 § 2.1, 1996)
If any license fee and tax imposed on a business or category of businesses pursuant to this chapter is for any reason held to be invalid in amount, by the decision of any court of competent jurisdiction, such decision shall not affect the validity of a different amount imposed by the collector, provided that such different amount is not in itself violative of any applicable court decision. The city council declares that it would have imposed a license fee and tax of some amount on the business in question, irrespective of the fact that any one or more of the license fees and taxes imposed pursuant hereto may be declared invalid in amount.
(Ord. 504 § 2.1, 1996)
No business license for any succeeding, current or unexpired tax period shall knowingly be issued to any person, who at the time of application, is indebted to the city for any unpaid tax, fee, charge, penalty or interest. The total indebtedness to the city shall include the total amount due plus interest and penalties for failure to pay the tax and fee when due.
(Ord. 504 § 2.1, 1996)
The amount of any business license fee and tax and penalty imposed by the provisions of this chapter shall be deemed a debt to the city. An action may be commenced in the name of the city in any court of competent jurisdiction for the amount of any delinquent license tax, penalties, interest and administrative costs incurred in connection therewith, including attorneys' fees.
(Ord. 504 § 2.1, 1996)
Any person who shall conduct business within the city without first having procured a business license from the city pursuant to this chapter, shall be assessed in addition to the regular license fee assessable in connection with such business, a penalty of 50% of the total amount of the regular license fee and tax owing, which amount shall be calculated for the period beginning with the calendar month in which the commencement of business activity within the city began, and ending with the expiration of the current annual licensing period; provided, however, that the start of such period shall not exceed three years prior to commencement of the licensing period in which notification of violation is given. Such penalty and interest shall be collected, and the amount thereof enforced, in the same manner as business license fees are collected and the payment thereof enforced.
(Ord. 504 § 2.1, 1996)
Every license duly issued without payment of the usual fee shall be stamped "Fee-Exempt" upon its face. Every license issued as fee-exempt shall be subject to suspension and revocation by the collector in the event that it is determined by the collector that the applicant is not entitled to exemption. Any such suspension or revocation shall be made only after notice and right to a hearing. Every license issued as fee-exempt shall be void and shall afford no defense in any civil or criminal prosecution if any statement contained in the application, statement of facts or any other document or representation made to the collector in claiming the exemption is false or fraudulent in a material respect. No fee-exempt license may be transferred or loaned. Upon uncertainty, for lack of information or otherwise, as to the entitlement of any person to a fee-exempt license, the collector may require the filing of a verified report of all funds received and disbursed by any applicant or licensee. Upon demand such applicant or licensee shall file said report with the collector within fifteen days (15) days after demand therefor by the collector and in such form and detail as the collector may prescribe from time to time.
(Ord. 504 § 2.1, 1996)
It is unlawful for any person to knowingly or intentionally misrepresent to any officer or employee of the city any material fact in applying for the issuance or renewal of a business license pursuant to this chapter.
(Ord. 504 § 2.1, 1996)
A.
The business license officer shall have the power to suspend or revoke any business license issued hereunder whenever it appears to the business license officer that the holder of the license:
1.
Has violated any provision of this chapter, or any rule or regulation adopted pursuant hereto; or
2.
Commits any act or offense which would have constituted grounds hereunder to deny the issuance or renewal of a business license; or
3.
Failure to make lawful payment of a fee, tax, charge, penalty or interest due under this chapter;
B.
No suspension shall be for a period of more than 30 days. Notice of suspension or revocation shall be given by either personal service to the licensee or by mail to the licensee's address of record with the business license officer. In the event of such revocation or suspension of a business license, said license shall be surrendered to the business license officer by the holder thereof within 10 business days after notice of the revocation or suspension is given the business license officer.
C.
A second suspension of a business license for the same reason or a third suspension for any reason shall operate as a revocation of such license. No person whose business license has been revoked shall, for a period of at least one year thereafter, be granted a business license within the city.
D.
In the event of suspension or revocation of any business license, the licensee shall have a period of 10 business days after the business license officer gives notice thereof to appeal such suspension or revocation. Such appeal shall be in writing, shall state the grounds therefor and shall be received by the business license officer within the time allowed for appeals.
E.
If the licensee fails within the allotted 10 day period to make payment of all delinquent amounts or to request a hearing to show cause why his or her license should not be suspended or revoked, then and in that event the suspension or revocation shall become effective according to its terms.
(Ord. 504 § 2.1, 1996; Ord. 917 § 3, 2016)
The conviction and punishment of any person for conducting a business within the city without first obtaining a license to conduct such business shall not relieve such person from paying the business fee and tax to conduct such business, nor shall the payment of any business fee and tax prevent a civil action or criminal prosecution for the violation of any of the provisions of this chapter. 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. 504 § 2.1, 1996)
A.
The business license officer or collector shall cancel a valid unexpired license issued or granted to a licensee pursuant to this chapter at the request of the licensee provided: (1) The licensee so endorses, signs and surrenders the business license receipt along with each issued decal, metalcal, sticker or tag, and (2) all business activity pursuant to the license has ceased.
B.
Liability of the licensee for further business license fees shall cease only if the license is duly canceled pursuant to this section.
(Ord. 504 § 2.1, 1996)
The collector is authorized to establish a list of specific businesses that are included within each of the classifications set forth in general terms by this chapter. This list shall be reviewed and updated periodically so as to be all-inclusive as possible. The list shall be kept on file in the offices of the collector and the clerk of the council and shall be available for use by the general public. The classification of any business into a general category shall be at the determination of the collector. Any person aggrieved by the decision of the collector shall have the right to a hearing pursuant to Section 5.02.675.
(Ord. 504 § 2.1, 1996)
A.
There is established the position of collector. The collector shall be the person designated as such by the city manager.
B.
It shall be the duty of the collector to enforce each and all of the provisions of this chapter, including the collection of fees, taxes, charges, penalties and interest assessed pursuant to this chapter.
C.
The collector shall keep full, adequate and accurate records pertaining to the issuance, denial, expiration, suspension and revocation of licenses under this chapter and the collection of all fees, taxes, penalties and other moneys in connection therewith. The collector shall keep in his or her office a public ledger in which he or she shall keep the accounts of all licenses currently issued by him or her and remaining in full force and effect.
D.
All fees, taxes, penalties, charges and other moneys received by the collector pursuant to the provisions of this chapter shall be delivered to the city treasurer for deposit in the general fund of the city on the next business day following the receipt of the same.
E.
The collector shall prescribe the form and cause the preparation of licenses, applications, reporting forms, notices and form correspondence.
F.
The collector shall determine which business or type or class of business in which a licensee or applicant is engaged in or about to engage.
G.
In addition to all other powers, subject to approval of the city manager, the collector shall have the power to make rules and regulations consistent with the provisions of this chapter as may be deemed necessary or desirable to aid in the enforcement of the provisions of this chapter.
(Ord. 504 § 2.1, 1996)
Every person acting as a general contractor, whether building for their own occupancy or not, shall file with the collector a full, true and complete written statement, signed by such person, under penalty of perjury, listing all subcontractors who have performed or shall perform any service whatsoever for such person within the city. The statement shall include the name, address and telephone number of each subcontractor. Any builder-owner, general engineering contractor, specialty contractor or subcontractor, subcontracting any work shall be deemed a general contractor for the purpose of this section.
A.
Contractor Requirements. No person shall be issued a permit to perform work requiring a permit under this code, unless they are:
1.
A licensed contractor or subcontractor ("contractor");
2.
An employee, agent, or authorized representative of a licensed contractor;
3.
A representative of an electronically subscribed service acting on behalf of a licensed contractor;
4.
The property owner performing their own work; or
5.
An employee of the owner provided that the owner shows evidence of workers' compensation insurance required by state and city law, and their Federal tax identification number.
B.
Duty to Provide Information. A person applying for a permit ("applicant") under this code to perform work on a project consisting of 20 or more residential dwelling units or 20,000 square feet of newly constructed or improved commercial or industrial development shall submit the following information at the time of permit issuance and prior to commencement of work:
1.
Scope of inspected work to be performed.
2.
A list of all contractors and provide verification of each contractor's workers' compensation insurance (including policy number and expiration date), state contractor license and license category (and license expiration date if a license is required by the California State Licensing Board to perform the identified scope of inspected work), city business license, and federal tax identification number. No person shall contract or subcontract construction work without a valid contractor's license pursuant to applicable provisions of the state Business and Professions Code.
3.
A disclosure of any previous, pending, or final determinations pertaining to state or federal Labor Code violations within the prior seven years; or any penalties paid, criminal convictions, or judgments over $500,000 related to the provisions of the California Labor Code or the Federal Labor Standards Act.[1] within the prior seven years for all contractors. The applicant may provide a sworn attestation from a contractor to satisfy this requirement.
4.
As a condition of receiving city inspections or participating in a city pre-construction meeting, the applicant shall (under penalty of perjury) submit required information to the city prior to each contractor or qualifying subcontractor starting work on the project.
C.
Failure to Provide Required Information. In the event the applicant cannot provide a list of valid contractors and the information required above upon permit application, the applicant or permit holder shall provide to the city all information required by subsection B within 30 days after issuance of each permit but prior to commencement of any associated work pursuant to said permit). Failure to provide valid and current contractor listings prior to commencing work shall result in one or more of the following:
1.
City withholding inspections for any inspected work until such compliance is achieved.
2.
Issuance of a stop work order.
3.
Revocation of any permit issued by the city.
4.
The permit applicant paying a penalty for default to the city in an amount equal to the original permit fee for each violation in order to defray city costs of enforcement of this section prior to the issuance of any new permit.
D.
Adding New Contractor. The information required by subsection B shall be required at the time when any new contractor is added to the permit.
E.
Prior Work. Any work performed prior to satisfying the requirements of this section shall be deemed performed without the required permits.
F.
Duty to Update Changed Information. The applicant is required to submit updated information to the city within 72 hours of knowledge of any changes at any time between permit issuance and final inspection.
(Ord. 504 § 2.1, 1996; Ord. 1037, 2/3/2026)
Any person transacting and carrying on any business during any period of license suspension or revocation shall be deemed to be doing so without a license. Further, any person transacting and carrying on business during any period of license revocation or suspension shall be refused any permits or entitlements of use the issuance of which requires the production of a valid unexpired business license.
(Ord. 504 § 2.1, 1996)
Each department or division of the city which issues permits or entitlements of use shall notify the collector of each application for a permit or entitlement; provided, however, that nothing in this section shall be construed to require any person to obtain a license to do business within the city as a prerequisite for the issuance of a city permit or entitlement of use if such requirement conflicts with any applicable statutes of the United States or of the state.
(Ord. 504 § 2.1, 1996)
A.
Before any business license is issued pursuant to this chapter, the applicant shall make a written application to the collector, which shall contain the following information:
1.
The exact nature or kind of business, profession, show, exhibition, game, occupation or enterprise for which the license is requested;
2.
The place where such business, profession, show, exhibition or enterprise is to be conducted; and if the same is not to be conducted at any permanent place of business, then the residence address, identified as such, of the applicant;
3.
The address where the applicant will receive mail concerning the license applied for;
4.
Where any person contracts, sells or delivers any goods, wares or merchandise in the city for which sales or use tax is payable, the application shall set forth the appropriate California State Board of Equalization Permit number;
5.
Where any person employs others in the course of such business the application shall set forth the appropriate Federal and/or State Employer Identification number;
6.
Where any person conducting any business is self-employed, the application shall set forth the applicant's Social Security Number and California Driver's License number;
7.
In the event that the application is made for the issuance of a license to a person doing business under a fictitious name, the application shall set forth the names and addresses of residences (post office boxes are unacceptable) of those natural persons owning the business or enterprise, or the address of the principal office of such corporation as may own the business together with the residential addresses of the officers of the corporation.
8.
In the event that the application is made for the issuance of a license to a person doing business as a state-licensed contractor, the application shall set forth the applicant's State Contractor's License Number and Specialty Classification, if any;
9.
Any further information which the collector may require to enable him or her to issue the type of license applied for; and any further information which the collector may deem necessary to properly identify the applicant;
10.
A declaration made under penalty of perjury that the statements made therein are true and correct, which declaration shall be required to be filed with the collector upon submission of any original license application, annual renewal statement, miscellaneous supplementary statement, or other return or filing. Each such declaration of truth of application or statement shall have included therein, or attached thereto, a certification or declaration, which shall be substantially in the following form:
"I declare, under penalty of perjury, that the statements and information set forth in this application, form or statement (including any accompanying schedules, statements, and supporting data has been examined by me, and, to the best of my knowledge, information, and belief, is true and correct."
The declaration shall show the date and place of execution and shall be signed by the owner, or partner, or officer of the corporation, or other authorized agent or representative of any of the owner or owners.
B.
All information specified to be set forth on any application form, including all documents attached thereto and incorporated therein as prescribed by the collector shall be submitted completely and accurately and the license shall be deemed based upon the information submitted and represented. The collector shall not be required to receive or consider any application form or statement unless the above quoted declaration, in substantially the form hereinabove set forth, is contained therein or attached thereto and properly executed by the applicant or the authorized agent or representative of the applicant, and it is unlawful in any such application form or statement for such applicant or authorized agent or representative of the applicant to make any statement which is false or which is contrary to the declaration or representation made in the above quoted form.
C.
Each license shall be deemed valid based upon the application on file, and if the information is incomplete or inaccurate in any material respect, the license shall be deemed invalid. If information submitted in an application subsequently becomes incomplete or inaccurate by reason of a change in circumstances known to a licensee, the licensee shall correct or complete the information within a reasonable time or the license shall thereafter be deemed invalid. Upon the collector's learning of any inaccuracy or incompleteness, notice shall be given forthwith to the licensee, at the licensee's address of record with the city that the license has become inaccurate or incomplete for specified reasons and requesting the licensee to correct the deficiencies and to apply for a re-validated license within ten business days after the date of the notice.
D.
Upon the licensee's successful application for a re-validated license within the period hereinabove set the collector shall apply pro rata to the re-validated license the remainder of the sum originally paid by the licensee.
E.
Upon the licensee's failure to make successful application for a re-validated license within the period hereinabove set the collector shall give notice forthwith that the licensee's license is hereby suspended, effective as of the date of the notice. Thereafter, upon denial of licensee's appeal it shall be revoked whereupon the licensee's original payment shall be forfeited.
(Ord. 504 § 2.1, 1996)
A.
No declaration, statement or application required hereunder shall be conclusive as to the matters set forth therein by or on behalf of the applicant or third parties, nor shall the filing of the same preclude the city from determining otherwise or from collecting by appropriate action such sums as are actually due and payable hereunder.
B.
The business license officer shall not 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 fee under the provisions of this chapter, or to divulge 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 other document relating thereto which contains specific information as to the amount or source of income or expenditures of any person obtaining a license to be seen or examined by any person; provided, that nothing to this section shall be construed to prevent the disclosure to or examination of records by another city agent for the sole purpose of administering or enforcing any of the provisions of this chapter or auditing of accounts of the business license officer, federal or state officials, or a grand jury or court of law upon subpoena or in a legal or administrative proceeding to determine the existence or amount of any license fee liability of the particular licensee to the city; nor shall the disclosure of the names and addresses of persons to whom licenses have been issued, the general type of their business, the amount of business license fee paid hereunder by a particular business or general statistics regarding business fees collected or business done in the city be prohibited under this section.
(Ord. 504 § 2.1, 1996)
A.
A minimum application fee is required for the processing of any license application. This fee shall be in addition to the business license tax and shall not be prorated. The fee shall not be refunded if the application is rejected. However, if after receipt of applicant's written notification of cancellation, no required inspection or investigation has taken place pursuant to any applicable provision of this code, and no business activity has been transacted or carried on, then in that event a refund request for all inspection or investigation charges paid exceeding $35 may be made pursuant to Section 5.02.540. In no event, however, shall the application processing fee be made refundable, other than as part of a refund made pursuant to Section 5.02.540.
B.
The collector may waive the application processing fee upon a showing that the applicant is a bona fide nonprofit, charitable, or otherwise fee-exempt entity.
(Ord. 504 § 2.1, 1996)
All licenses, unless otherwise provided in this code, shall be prepared and issued by the collector upon the payment to the city of the sum required to be paid hereunder, or upon filing of proof satisfactory to the collector of eligibility for exemption from such payment. Each license so issued shall state upon the face thereof the following:
A.
The license number of the license;
B.
The date of expiration of such license;
C.
The person or persons to whom the same is issued; where the licensee is doing business under a fictitious name, both the actual and fictitious names of the person to whom the license is issued;
D.
The kind of business licensed and the location of the same as provided in Section 5.02.350(A)(2);
E.
Where the business involves the contracting for, sale or delivery of any goods, wares or merchandise in the city for which sales or use tax is payable to the state, the State Board of Equalization Permit number issued to the business;
F.
A statement that the holder thereof has paid a license fee or a statement that the holder thereof is exempt from such payment, and that the license when issued, shall be deemed the receipt for said payment received by the city;
G.
A statement that the license is issued without warranty as to whether the licensee or its employees have qualified for or obtained such additional licenses or permits as may be required to conduct the licensed business.
(Ord. 504 § 2.1, 1996)
All new annual licenses issued on or before September 30th of the current year shall be for the period of time remaining in the current year and shall expire on the 31st of December. All new annual licenses issued on or after October 1st of the current year shall be for the period of time remaining in the current year as well as the entire period of the following year ending December 31st.
(Ord. 504 § 2.1, 1996; Ord. 938 § 1, 2018)
All license renewals shall be for the period of one year beginning on the first day of January and ending on the 31st day of December. The license fees and taxes required to be paid pursuant to the provisions of this chapter shall become due and payable on or before the first day of January of the licensing year and shall become delinquent on the first day of February of each such year.
(Ord. 504 § 2.1, 1996)
In all cases, the applicant for the renewal of a license shall submit to the collector for his or her guidance in ascertaining the amount of the license fee and tax to be paid by the applicant, a declaration under penalty of perjury, 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 or her to ascertain the amount of the license fee and tax to be paid by the applicant pursuant to the provisions of this chapter.
(Ord. 504 § 2.1, 1996)
All business license fees and taxes or deposits in lieu thereof due hereunder shall be paid in advance, in lawful money of the United States, or by check, draft or other instrument deemed to be acceptable in the discretion of the collector, at the office of the collector in the finance department of the city. No business license shall be issued or renewed until the amount due and payable has been paid in full. Any license, the fee for which has been paid by an instrument such as a check, or draft which is dishonored upon presentation for payment, shall be void and of no effect from its inception. The collector may, in his or her discretion, withhold the effect of this provision if the fee is paid within ten days. Payment of license fees following a dishonor of such instrument upon presentation for payment shall thereafter be made only by cashier's check, money order or cash, which fee shall include any applicable penalty, as well as a service charge as set forth within the city's current fee resolution. The collector shall be authorized to reject payment other than by cash, cashier's check or money order from such licensee for a period of two years following any such dishonor.
(Ord. 504 § 2.1, 1996)
Money received for a license shall first be applied to the payment of delinquent fees, taxes, interest and penalties due during any preceding licensing year, any balance remaining thereafter shall be applied to the payment of the current license fees, taxes and penalties. A license issued during any prior year to the same owner, tenant or occupant for the same place of business shall be prima facie evidence in any court or administrative proceeding that the business was continuously operated by the same person or firm from said prior year to the current year.
(Ord. 504 § 2.1, 1996)
A.
No greater or lesser amount of money shall be charged or received for any license fee other than provided for in this chapter. In no case shall any mistake of the collector in stating the amount of a license fee, or of penalties, or interest accrued thereon prevent or prejudice the collection by the city of what should actually be due from any person carrying on a business subject to license fee or other charges under this chapter. No statement shall be conclusive as to the matters set forth therein, nor shall the filing of the same preclude the city from collection by appropriate action such sum as is actually due and payable hereunder.
B.
Where a mistake is made in the issuance of any license with regard to the classification under which the license was issued, then a new license shall be issued in the proper classification in lieu thereof, under the date of the original license, and the licensee shall pay any additional amount required by such a change.
(Ord. 504 § 2.1, 1996)
In all cases where the license is based on gross receipts, the applicant shall submit to the collector, for his or her guidance in ascertaining the amount of the license to be paid by the applicant, a written declaration under penalty of perjury executed on a form to be provided by the collector, or a sworn statement executed before a person authorized to administer oaths, setting forth such information concerning the nature, location, intended duration, and ownership of applicant's business as well as applicant's gross receipts during the preceding year as may be required by the collector to enable him or her to ascertain the amount of license fee to be paid by the applicant pursuant the provisions of this chapter. The filing dates for the submission of gross receipts statements shall be during the period from the first day of January to the twenty-eighth day of February for the period of the preceding calendar year.
(Ord. 504 § 2.1, 1996)
When the last day of the month in which the business license fee and tax is due falls on a Saturday, Sunday or city holiday, payment of the business license fee and tax may be made without penalty on the first city business day of the succeeding month. For the purpose of this chapter, postmarks shall be accepted as the date of payment made, provided the transmitting envelope contains a post office cancellation establishing deposit in the United States Mail not later than the date due, or in the case of a Saturday, Sunday or city holiday, not later than the first following city business day.
(Ord. 504 § 2.1, 1996)
A.
For failure to pay a license fee when due, the collector shall add to said fee the following penalties until the fee is paid or the license is surrendered for cancellation:
1.
Ten percent of the fee on the delinquency date thereof;
2.
An additional 15% of the fee on the first day of the second month after the delinquency date thereof;
3.
An additional 25% of the fee on the first day of the third month after the delinquency date thereof; and
4.
An additional 50% of the fee on the first day of the fourth month after the delinquency date, provided that the maximum total penalty amount imposed pursuant to this section shall not exceed 100% of the amount of the business license fee due.
B.
No license, sticker, decal, tag, plate or symbol shall be issued, nor shall one which has been suspended or revoked be reinstated or reissued, to any person who, at the time of applying therefor, is indebted to the city for any delinquent business license fee and tax or related charge, unless such person, with the consent of the collector, enters into a written agreement with the city, through the collector, to pay such delinquent fees, plus ten percent simple interest upon the unpaid balance, in monthly installments, or oftener, extending over a period not exceeding one year. In any agreement so entered into, such person shall acknowledge the obligation owed the city and agree that, in the event of failure to make timely payment of any installment, the whole amount unpaid, principal together with interest, shall become immediately due and payable. In the event, such person fails within a period of 30 days thereafter to render payment in full, his or her current business license shall be revoked by the collector. 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 attorney fees. The penalties on unpaid balances shall be imposed at the rate provided hereinabove, but no penalties or additional interest shall accrue as hereinafter provided on account of fees included after the execution of the agreement during such time as such person shall not be in breach of the agreement. The execution of such an agreement by the licensee shall constitute a waiver by the licensee of any and all right to contest the agreement or any provision thereof, including the imposition and amount of any fee, charge, tax, penalty or interest.
(Ord. 504 § 2.1, 1996)
Any penalties assessed hereunder, exclusive of interest, upon attaining a combined amount equal to 100% of the amount of the business license tax due shall become merged with the tax payable hereunder and shall be considered as a part thereof for all purposes.
(Ord. 504 § 2.1, 1996)
In addition to the penalties imposed, any business that fails to remit the business license tax when due shall pay interest on the amount thereof at the rate of one percent per month, exclusive of penalties, from the date on which remittance first became delinquent until paid, provided however, that pursuant to Section 5.02.510, penalties upon attaining the maximum total amount shall be merged with the tax payable hereunder and any additional interest charged from and after the date of merger shall be charged on the combined amount delinquent until paid.
(Ord. 504 § 2.1, 1996)
B.
Notwithstanding Section 5.02.270 (A)(3), unless revocation is made upon conditions set forth in a written agreement executed pursuant to Section 5.02.500, no license shall be suspended or revoked for failure to pay the license fee or any other amount due pursuant to this chapter until the penalties accruing from such failure to pay, exclusive of interest, equal 100% of the business license fee due for such license.
(Ord. 504 § 2.1, 1996)
Any business license fee and tax, or penalties or interest thereon, or portion thereof, may be refunded, by the collector in any of the following circumstances:
A.
If paid more than once;
B.
If erroneously or illegally collected;
C.
If paid in excess of the correct amount;
D.
If issued for a business which subsequently does not operate in the city, due to applicant's inability to obtain additional permits required under any provision of this code. In such case, the applicant shall be entitled to a refund of the business license fee paid. Where applicant cancels his license prior to any inspection or investigation taking place, then in that event, applicant shall be entitled to a refund of all fees and inspection or investigation charges paid, less the thirty-five dollar ($35.00) application processing charge, without further deduction to cover the administrative cost therefor.
E.
If issued for a business which subsequently becomes prohibited or illegal under any law of the state or the United States. In such case, the amount refunded shall be prorated on the basis of the proportion which the number of months remaining in the period for which the business license fee was paid bears to the number of months in the whole period.
(Ord. 504 § 2.1, 1996)
A.
No refund of moneys howsoever paid or collected shall be allowed in whole or in part unless an application therefor is filed with the collector by or on behalf of the licensee within a period of one year from the expiration of the license period for which a refund is sought. Such claims must be filed on forms furnished by the collector in the manner prescribed by the collector. Upon the filing of such a claim, and when he or she determines that a refund is warranted, the collector shall refund the amount warranted, less $35, to cover the administrative cost of the refund.
B.
In the case of a refund made pursuant to Section 5.02.540 (B) or (D), no deduction shall be made on account of the administrative cost therefor.
C.
Failure to file such application within the time prescribed herein shall bar any future right of recovery.
(Ord. 504 § 2.1, 1996)
Where the collector has determined pursuant to Section 5.02.540 that a refund is due upon a particular business license, but where the applicant or licensee is at the same time determined to be delinquent or is determined to be liable for a business license fee upon a separate business license or for a separate unlicensed business; then in that event, the collector shall apply the refund amount to the balance owing and delinquency for the business license or for the unlicensed business. The collector shall then refund any amount remaining.
(Ord. 504 § 2.1, 1996)
No refund shall be made where the business license was issued under a misrepresentation of fact by the applicant or such applicant actually engaged in the conduct of the business for which the license was granted prior to the date stated in applicant's original application.
(Ord. 504 § 2.1, 1996)
In all cases proof of payment shall be a prerequisite to any refund.
(Ord. 504 § 2.1, 1996)
The business license fees collected pursuant to the provisions of this chapter are not refundable upon termination of a business or for any unused portion or term of a license period.
(Ord. 504 § 2.1, 1996)
A.
No license issued pursuant to this chapter shall be transferable or assignable; provided, that where a license is issued authorizing a person to conduct a business at a particular place, the licensee thereunder may upon application therefor and upon paying a charge as specified in city council resolution have the license amended to authorize the conducting of such business under the license at some other location to which the business is or is to be moved.
B.
Where a person holding a license issued under the provisions of this chapter changes the name of the licensed business, such person shall, upon changing the name, submit an application to the collector together with the amount of the charge therefor specified in a city council resolution, to have the license amended to reflect the change in name.
C.
Transfer, whether by sale or otherwise, to another person under such circumstances that the real or ultimate ownership after the transfer is substantially the same as 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.
(Ord. 504 § 2.1, 1996)
A duplicate license may be issued to replace any license previously issued hereunder which has been lost, damaged or destroyed upon the licensee filing a declaration of such fact under penalty of perjury, and at the time of filing such declaration, paying a duplicate license charge at a rate specified in a city council resolution.
(Ord. 504 § 2.1, 1996)
It is unlawful for any person holding a license required by this chapter to permit any unlicensed person to use the license, the licensed premises or the licensee's name for the purpose of evading payment of any license fee or of evading any other provision of this chapter.
(Ord. 504 § 2.1, 1996)
A.
The business license officer in the exercise of the duties imposed 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 assure compliance with the provisions of this chapter.
B.
The business license officer, and each and any of his or her assistants, and any law enforcement officer, and any business license inspector, and any code enforcement officer, and the collector shall have the power and authority to enter, free of charge or hindrance, and at any reasonable time, any place of business required to be licensed under this chapter, and demand an exhibition of its business license.
1.
A person having in his or her possession or control the license for such business, and who wilfully fails to exhibit it on demand shall be deemed guilty of a violation of this chapter.
2.
A licensee not having a license for such business on display in a conspicuous place on the premises shall be guilty of a violation of this chapter.
3.
A licensee whose license fee is delinquent, or any licensee who has been duly placed on notice of a suspended or revoked license, and who has not paid such fee or is in the process of a timely appeal from such suspension or revocation pursuant to Section 5.02.270 of this code shall be deemed guilty of a violation of this chapter.
4.
Any person who has violated one or more provisions of this chapter and who has been previously duly placed on notice of such violation, and who has not paid the business license fee or applied for exemption therefrom and who has not applied for, or who is not undergoing the process of a hearing or appeal pursuant to Section 5.02.270 of this code shall be deemed guilty of a violation of this chapter.
C.
It shall be within the authority of the business license officer, subject to the approval of the city attorney, to cause a civil or criminal complaint to be filed in a court of competent jurisdiction against any person found to have violated or to be in violation of any provision of this chapter.
D.
Each application, declaration, report and other document filed with the collector pursuant to this chapter shall be subject to audit and verification by the collector or other duly authorized agents of the city, who are authorized to examine, audit and inspect such books and records of any licensee or applicant for license, as may be necessary in their judgment to verify or ascertain the amount of license fee and tax due.
E.
All persons subject to the provisions of this chapter shall keep complete records of business transactions, including rent collected, sales, sales tax collected and paid to the state, receipts, purchases and other expenditures, including the number of persons employed and otherwise engaged in the business, and shall retain all such records for examination by the collector or other authorized agents of the city. Such records shall be retained for a period of three complete years after the latest entry therein. No person required to keep records under this section shall refuse to allow authorized representatives of the collector to examine such records at reasonable times and places as determined justifiable and necessary by the collector. Any person who wilfully refuses to allow examination on demand and at a reasonable time and place as herein provided shall be deemed guilty of a violation of this chapter.
F.
It is unlawful for the collector or any person having access to business records furnished to the collector under the provisions of this chapter to make known in any manner whatsoever the business affairs, operations or information obtained by an investigation or examination of records 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 or source of income, profits, losses, expenditures or any particular thereof to be seen or examined by any person except as may be required in the discharge of such person's official duties. All gross receipts statements or estimates required by this chapter shall be confidential and are declared not to be public records. Any unauthorized disclosure or use of such information by any officer, agent or employee of the city shall be deemed to constitute a violation of this chapter.
G.
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 chapter, 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, 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, in a court of law in a proceeding brought to determine the existence or amount of any license tax liability to the city of the particular taxpayers;
4.
The disclosure after the filing of a written request to that effect, to the taxpayer himself or herself; or to his or her successors, receivers, trustees, executors, administrators, assignees or guarantors, if directly interested, of information as to the times included in the measure of any tax paid, any unpaid tax or amounts of tax or charges required to be collected, interest and penalties;
5.
The disclosure of the names and business addresses of persons to whom licenses are currently 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, when in session, as to the facts when a taxpayer files an appeal claim for fee-exemption, license reinstatement, refund of forfeited fees or bonds, compromise with regard to a claim asserted against him or her by the city for business license taxes, or when duly acting upon any other official matter; or
7.
The disclosure of general statistics regarding taxes collected or business done in the city.
(Ord. 504 § 2.1, 1996)
When the last day of the month in which the business tax is due falls on a Saturday, Sunday or city holiday, payment of the business license tax may be made without penalty on the first city business day of the succeeding month. For the purpose of this chapter, postmarks shall be accepted as the date of payment made, provided the transmitting envelope contains a post office cancellation establishing deposit in the United States mail not later than the date due or in the case of a Saturday, Sunday or city holiday, not later than the first following city business day.
(Ord. 504 § 2.1, 1996)
The conduct of any business within the city without complying with the requirements of this chapter is a separate violation of this code for each and every day of such noncompliance.
(Ord. 504 § 2.1, 1996)
B.
If the owner(s) of a business disagree with the classification to which they have been assigned they may submit an appeal for a change of classification to the business license office. The appeal must be in writing and must be received in the business license division of the finance department no later than 10 working days after the receipt of their annual business license renewal form or at the time of application for a new business tax certificate. The appeal should state the name of the owner(s), the location of the business and the reasons for requesting a reclassification. The finance director, business license officer and business license inspector shall review the facts of the appeal and will respond to the applicant no later than 15 working days from the date of submission. If applicant does not agree with the decision of the review committee, he or she may appeal in writing to the city council by filing with the city clerk a written notice of such appeal per Section 2.04.100.
(Ord. 504 § 2.1, 1996)
The amount of any license fee, tax, penalty or interest, or any combination thereof, imposed by the provisions of this chapter shall be deemed a debt to the city. Pursuant to Section 3.10.010 of this code, an action may be commenced in the name of the city in any court of competent jurisdiction for the amount of any delinquent fee, penalty, interest or charge due hereunder.
(Ord. 504 § 2.1, 1996)
Every person who has been honorably discharged from military service of the United States and who is exempted from the payment of business license fees by statute of the state on account of disability related to such service may distribute circulars, hawk, peddle and vend any goods, wares or merchandise owned by him, except spirituous, malt, vinous or other intoxicating liquor, without payment of a license fee and tax under this chapter, subject however to the restrictions, limitations, regulations and conditions hereinafter set forth:
A.
Every applicant must furnish a certificate of physical disability executed by a qualified physician or submit equivalent evidence of disability.
B.
Every applicant must submit to being photographed by the city of Moreno Valley police department. One copy of the photo shall be permanently affixed to the license issued to the applicant and another copy shall be transmitted to the collector for attachment to the portion of the license application retained by him or her. The applicant must also sign both the application and the license at the time of issuance.
C.
A license, when issued, is subject to the following conditions:
1.
The license shall not be defaced, mutilated, disfigured or otherwise altered subsequent to its issuance, and failure to comply herewith is grounds for revocation of the license and for refusing its renewal or the issuance of a new license thereafter.
2.
It is nontransferable and for the exclusive use of the licensee named.
3.
Should a license be found in the possession of one other than the licensee named, it shall be surrendered to the collector and, unless such possession was beyond the control of the licensee, revoked. Neither the licensee named nor the holder thereof shall thereafter be entitled to hold a license under the provisions of this section.
4.
The licensee named must identify himself by his signature whenever required to do so by any city police officer, or any authorized agent of the collector.
5.
Every license issued under the provisions of this section shall expire on the 31st day of December of the license year; provided, however, that a license newly issued on or after October 1st of the current year shall expire on the 31st day of December of the next year.
6.
It is unlawful for any person other than the licensee named to use or have in his or her possession any license issued pursuant to the provisions of this section.
7.
It is unlawful for any person to purchase, sell or transfer any license issued pursuant to the provisions of this section or for any person to transfer or convey a certificate mentioned in this section to any other person for the purpose of securing a license as herein provided.
(Ord. 504 § 2.1, 1996; Ord. 938 § 2, 2018)
A.
The provisions of this chapter shall not be construed to require the payment of a license fee and tax to conduct any business, occupation or activity or require the payment of any license fee from any institution or organization which currently has or is eligible for an exemption from the payment of federal income taxes under Section 501 of the Federal Internal Revenue Code as amended from time to time and/or exemption from the payment of state income taxes under Section 23701 et seq. of the California Revenue and Taxation Code as amended from time to time. An institution or organization claiming a license fee exemption under this section has the burden of furnishing to the collector such information as the collector may require to establish the claim of eligibility for exemption.
(Ord. 504 § 2.1, 1996)
Organizations shall apply to the city council for consideration of waiving payment of a processing fee or business gross receipts tax for vendors participating in a short term (one to three day) event to be sponsored (or co-sponsored) by the city or Moreno Valley community services district ("district"). The application shall be made in conjunction with the application for city sponsorship or co-sponsorship under the city's special events policy as adopted and amended by the city council from time to time. This section shall not preclude application of the requirements of this chapter for any business routinely conducting business within the city at other than city or district sponsored events.
(Ord. 504 § 2.1, 1996)
Each person, institution or organization claiming exemption from the payment of a business license fee and tax under Section 5.02.035 shall, nevertheless, apply to the collector for a business license in the same manner, and at the same time as is required in this chapter of all other persons applying for a business license and shall be subject to the same procedures for enforcement and to the same penalties as provided herein.
(Ord. 504 § 2.1, 1996)
The provisions of this chapter shall not be deemed or construed to apply to any person engaged in hobby or service activity in the city unless such person sells or solicits the sale of products generated by such hobby or service.
(Ord. 504 § 2.1, 1996)
A.
Every license issued without payment of the business license fee shall be stamped "Fee-Exempt" upon its face.
B.
Any license issued as fee-exempt shall be subject to suspension and revocation by the collector in the event that it is determined by the collector that the licensee is not entitled to exemption. All such suspensions and revocations shall be made after notice and right to a hearing pursuant to Section 5.02.270.
C.
Any license issued as fee-exempt shall be void and shall afford no defense in any civil or criminal prosecution if any statement contained in the application, statement of facts or any other document presented or representation made to the collector in claiming the exemption is false or fraudulent in a material respect.
D.
No fee-exempt license may be assigned, transferred or loaned.
E.
Upon uncertainty, for lack of information or otherwise, as to the entitlement of any person to a fee-exempt license, the collector may require the filing of a declaration executed under penalty of perjury of all funds received and disbursed by any licensee. Upon demand such licensee shall file the report within 15 days thereafter in such form and detail as prescribed by the collector.
(Ord. 504 § 2.1, 1996)
A.
A business license shall not be required for the conducting of any entertainment, concert, exhibition or lecture on scientific, historical, literary, cultural or moral subjects whenever the receipts of any such activity are to be appropriated to any educational, charitable or benevolent purpose within the city, or to a nonprofit organization within the city.
B.
A business license shall not be required for any person under 18 years of age, who is a citizen of the city, and who is enrolled in an institution of secondary education; provided, that such person has no employee or employees working for him or her.
C.
A business license shall not be required for any attorney whose only business done in the city is in the courts operated in this city, nor for any doctor whose only business done in the city is surgery or consultation in a regularly established hospital, clinic or medical office in the city.
D.
A business license shall not be required for any other licensed person providing professional services not having a fixed place of business within the city and not engaged in other than the occasional furnishing of professional services wholly negotiated and contracted for outside the city.
E.
A business license shall not be required for any nonprofit institution, corporation, organization or association organized or conducted for nonprofit purposes only, when the receipts derived are to be used wholly for the benefit of the organization, and, except for wages paid to employees of such organization, not in whole or part for the private gain of any person. This exemption shall not apply to promoters employed by nonprofit institutions, corporations, organizations or associations.
F.
When a business, otherwise exempt pursuant to this section, is conducted by a nonexempt person on behalf of such business, or in conjunction with a nonexempt business, the exemption shall be applicable only with regard to the exempt business, and shall not be applicable with regard to the nonexempt person or business.
(Ord. 504 § 2.1, 1996)
Except as may be otherwise specifically provided in this chapter, the terms hereof shall not be deemed to apply to or be construed to require the payment of a license fee and tax by any of the following:
A.
A public utility making franchise payments to the city, except to the extent said public utility engages in retail sales or services within the city not covered or otherwise authorized by such franchise;
B.
Banks, including national banking associations, federal credit unions, and financial corporations, to the extent that a city may not levy a license fee upon them under the provisions of CA Constitution Article XIII, Section 27;
C.
Insurance companies or associations engaged in the sale and servicing of insurance and their direct agents, including bailbond agents and life agents, but not including brokers or bailbond brokers or life and disability insurance analysts or insurance solicitors to the extent that a city may not levy a license fee upon them under the provisions of CA Constitution Article XIII, Section 28;
D.
A governmental agency or political subdivision and the employees thereof, to the extent they are engaged in the business of such governmental agency or subdivision;
E.
A motor vehicle carrier, or household goods carder operating under the jurisdiction of the Public Utilities Commission of the state of California or any public transportation system in the city whose definite permanent points of lie outside of the boundaries of the city to the extent that, pursuant to Section 4301 et seq., of the California Public Utilities Code, such entities are not subject to the license fee requirements of this chapter;
F.
A state alcoholic beverage licensee engaged in the manufacture, sale, purchase, possession or transportation of alcoholic beverages within the state to the extent that a city may not levy a license fee upon them under provisions of CA Constitution Article XX, Section 22;
G.
Any residential care facility where not more than six people are cared for on a full or part-time basis, to the extent that a city may not levy a license fee upon them pursuant to Section 1566.2 of the State Health and Safety Code.
H.
All family daycare homes, including large family daycare homes and small family daycare homes.
(Ord. 504 § 2.1, 1996; Ord. 1034, 12/16/2025)
A.
Any person engaged in transaction and carrying on activities related to the generation of electromagnetic waves within the city for the purpose of commercial broadcasting by radio transmission or television transmission shall pay an annual business license fee pursuant to Section 5.02.020 of this chapter.
B.
Any person engaged in transaction and carrying on activities related to the solicitation of advertising within the city for radio or television transmission in intrastate commercial broadcasting and not otherwise licensed under the provisions of this chapter and not having a regularly established place of business within the city, shall pay an annual business license fee and tax pursuant to Section 5.02.020 of this chapter.
(Ord. 504 § 2.1, 1996)
A.
Every person whose business is that of the transportation of property for compensation, and who in the course of that business uses the public streets and highways within the city to receive or discharge, pick up or deliver property within the city, shall pay a business license fee and tax in accordance with Section 5.02.020 of this chapter.
B.
The provisions of this section shall not apply to persons transporting property within the city on an occasional and incidental basis. For the purpose of this section, "occasional and incidental" is defined to be the doing or performing of not more than three incidents or acts as specified in this section in any 12 month period.
C.
The business license fee and tax imposed under the provisions of this section shall not apply to any person who is subject to fee under the Highway Carrier's Uniform Business License Tax Act, commencing with Section 4301 of the California Public Utilities Code; nor shall the provisions of this section apply to the operation of any vehicle operated exclusively in interstate commerce.
(Ord. 504 § 2.1, 1996)
Every person engaged in the business of providing telephone services shall pay an annual business license fee and tax according to Section 5.02.020 of this chapter. For the purpose of this section, a fee for processing and tax computed on prior year's gross receipts will be applied.
(Ord. 504 § 2.1, 1996)
The fees, taxes, charges, penalties, interest rates and schedules for and in connection with business licenses as authorized by this chapter shall be in the forms and amounts as adopted by resolution or other action of the city council.
(Ord. 504 § 2.1, 1996)
Unless specifically provided otherwise in this chapter, notices required or authorized herein to be given shall be in writing and shall be delivered or deposited into the United States mail at least ten business days in advance of the action to be taken by the city or required to be taken by the person to whom notice is given.
(Ord. 504 § 2.1, 1996)
If any article, section, subsection, sentence, clause, or phrase of this chapter is for any reason held to be invalid or unconstitutional by the decision or any court of competent jurisdiction, such decision shall not effect the validity of the remaining portions of the chapter. The city council declares that it would have passed this chapter and each remaining article, section, subsection, sentence, clause and phrase hereof, irrespective of the fact that any one or more of the articles, sections, subsections, sentences, clauses or phrases hereof by declared invalid or unconstitutional.
(Ord. 504 § 2.1, 1996)