A. The
application for all licenses in this title shall be accompanied by
a fee established or modified by resolution of the city council. All
application fees are non-refundable.
B. All
license fees shall be paid in advance, in lawful money of the United
States, to the city, before commencing or carrying on any business
or business activity subject to a license under this title.
C. In no
case shall any mistake made by a city employee or an agent of the
city regarding the amount of any license fee prevent or prejudice
the city's collection of the fee which is actually due from any person
carrying on any business or business activity subject to a license
under this title.
D. A charge
for each license issued to replace any license issued under the provisions
of this title which has been lost or destroyed shall be made in such
amount as established by resolution.
E. The
amount of any fee for a license required by this title shall be deemed
a debt to the city and any person carrying on any business or business
activity contained in this title without having first procured a license
from the city to do so may be subject to an action in the name of
the city in any court of competent jurisdiction for the collection
of any such license fee.
F. All
moneys collected for licenses issued shall be deposited with the city
treasurer and shall, on or before the fifteenth day of each month,
be reported to the director of finance and administrative services.
(Ord. 5972 § 5, 9-14-2021)
A. Nothing
in this title shall be deemed or construed to apply to any person
transacting or carrying on any business or business activity exempt
by virtue of the Constitution or applicable statutes of the United
States or of the state of California with respect to payment of license
fees required by this chapter.
B. For licenses required under Section
5.04.030(E) of this chapter, the provisions of this title shall not be deemed or construed to require the payment of a license fee to conduct, manage or carry on any such business or business activity by any institution or organization organized and carried on primarily for charitable purposes and for which a profit is not derived, either directly or indirectly.
C. For licenses required under Section
5.04.030(E) of this chapter, no license fee shall be required to conduct an entertainment, dance, concert, exhibition or lecture by any religious, fraternal or other organization or association when the proceeds of such entertainment, dance, concert, exhibition or lecture are to be appropriated to charitable purposes and from which profit is not derived, either directly or indirectly.
D. The
term "profit", as used in this section, shall not include a reasonable
compensation paid, or agreed to be paid, to any person for bona fide
services rendered.
E. Notwithstanding
the above, nothing in this section shall be deemed to exempt any person,
business, institution, organization or association from complying
with the provisions of any local, state or federal law requiring a
license to be obtained to conduct, manage or carry on any business,
trade, calling, profession, occupation, activity, entertainment, dance,
concert, exhibition or lecture.
(Ord. 5972 § 5, 9-14-2021)
A. Application. No person, business, institution, organization or association shall be exempted from the payment of a license fee, as provided for in Section
5.08.020, until a certificate of exemption is applied for and issued certifying that such person, business, institution, organization or association is entitled to such exemption. An application for such certificate shall be filed with the director. Any person, business, institution, organization or association desiring to obtain such certificate shall file a verified application containing the following information:
1. The
name of the person, agent, firm, corporation, or other entity making
the application, and the purpose(s) for which it is organized and
conducted;
2. Proof
of tax exemption status from the Internal Revenue Service of the United
States Government and the state of California Franchise Tax Board,
if applicable;
3. The
kind of business, trade, calling, profession, occupation, or activity
proposed to be conducted, the address where, and the times when it
is proposed to conduct the same;
4. The
amount of compensation to be paid to any person for rendering services
in connection with the conducting of such business, trade, calling,
profession, occupation, or activity, and whether the same is to be
actually conducted, controlled and managed by the applicant or is
merely to be conducted under its auspices;
5. The
purposes for which the net proceeds derived are to be used;
6. That
the person signing the application has been duly authorized to make
such application on behalf of such institution, organization or association;
and
7. Any
other information or documentation requested by the city that is reasonably
necessary to establish the necessity or qualification for the exemption.
B. Issuance. The application required in subsection
A of this section shall be investigated and issued by the director. Any decision of the director regarding the issuance or the denial of the certificate of exemption may be appealed pursuant to the appeal procedures contained in Section
5.04.110 of this chapter.
C. Revocation. Any certificate of exemption may be revoked by the director if it appears that the same was procured by fraud, or that such person, business, institution, organization or association has not complied with requirements set forth in this code, or that such person, business, institution, organization or association is no longer entitled to exemption pursuant to the provisions of Section
5.08.020. Such revocation shall occur following the same procedure set forth for revocation of a license in Section
5.04.100 and any decision regarding such revocation may be appealed pursuant to the appeal procedures contained in Section
5.04.110. If such certificate is so revoked, such person, business, institution, organization or association shall thereafter be subject to the payment of license fees as though no such certificate had ever been issued.
(Ord. 5972 § 5, 9-14-2021)