A. 
There are imposed upon the businesses, trades, professions, callings and occupations in the city, license fees in the amounts hereinafter prescribed. It is unlawful for any person whether as a principal agent, clerk, or employee for him or herself or for any other person or for any body corporate, or otherwise, to commence and carry on any business, trade, profession, calling or occupation in this chapter specified in the city without first having procured a license from the city to do so or without complying with any and all applicable provisions of this chapter.
B. 
This chapter shall not be construed to require any person to obtain a license prior to doing business within the city if such requirement conflicts with the Constitution of the United States or of the state, or any applicable statutes.
C. 
A separate license must be obtained for each branch establishment and each separate type of business at the same location, provided that separate types of business at the same location which are operated under one ownership and subject to the same schedule of fees may be licensed under the main or primary business at that location, and the combined gross receipts reported for license purposes.
D. 
A separate license must be obtained for each electronic musical or amusement device, mechanical amusement device, arcade device, or vending machine.
E. 
In the event that any portions of this chapter are deemed to be for any reason unenforceable, the remaining provisions of Title 5 of this code shall remain in full force and effect.
F. 
The City Collector, in consultation with the City Attorney, and subject to the approval of the City Manager, may promulgate rules or regulations necessary or desirable for the implementation and enforcement of this chapter. The rules or regulations may include guidelines for the apportionment of the gross receipts of businesses which operate both inside and outside the city to assist taxpayers in calculating the portion of their activities subject to the tax imposed by this chapter.
(O2877; O3014; O2006 15)
This title is enacted primarily to raise revenue for municipal purposes, and is not intended for regulation, except as provided for in specific sections.
(O829; O835; O2864; O2877)
Persons required to pay a license tax for transacting and carrying on any business under this chapter shall not be relieved from the payment of any fees for the privilege of carrying on any similar or related activity required under any other provision of this code, and shall remain subject to the regulatory provisions of the remainder of this code.
All licenses shall be issued by the City Collector and whenever this code shall require a permit, approval or clearance from the Council, City Manager or any other city official or commission as an additional prerequisite to engage in any business or to conduct a business at a specific location, the City Collector shall not issue a license until each required permit, approval or clearance has been obtained.
(O2877; O4313)
Neither the adoption of the ordinance codified in 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 violation of any other provision of this code or ordinance committed prior to December 1; nor be construed as a waiver of any license or any penal provision applicable to any such violation; nor be construed to affect the validity of any bond or cash deposit required by any other provision of this code or ordinance to be posted, filed or deposited, and all rights and obligations thereunto appertaining shall continue in full force and effect.
(O2877)
A. 
The amount of any license fee and penalty imposed by the provisions of this chapter shall be deemed a debt to the city. An action may be commended in the name of the city in any court of competent jurisdiction, for the amount of any delinquent license tax and penalties.
B. 
A suit may be brought against any person to enforce the collection of the debt described in this chapter in any court of competent jurisdiction. The City Attorney is authorized to bring such actions when in his or her judgment there is reason to believe the amount can be collected. An attachment may also be issued.
C. 
The conviction of any person for transacting any business without a license shall not excuse or exempt such person from payment of any license due or unpaid at the time of such conviction and nothing herein shall prevent a criminal prosecution for any violation of the provisions of this chapter.
D. 
It is unlawful for any unauthorized person to have in his or her possession, with intent to circulate or sell, any blank licenses of the city other than those issued by the City Collector.
(O2877)
A. 
Any written determination made by the City Collector pursuant to this chapter shall be final unless appealed pursuant to the requirements of this section. Failure to file a timely appeal pursuant to this section constitutes a waiver of the appeal and a failure to exhaust administrative remedies.
B. 
Any person aggrieved by a determination by the City Collector with respect to the issuance or refusal to issue a license, or with respect to the imposition of a tax, fee or penalty pursuant to this chapter, may appeal by filing a request for an administrative hearing within 10 days of the issuance of the City Collector's determination, in accordance with the provisions of Chapter 1.26.
(O2010 18, 10/19/10)
All licenses must be kept and posted in the following manner:
A. 
Any licensee transacting and carrying on business at a fixed place of business in the city shall keep a license posted in a conspicuous place upon the premises where such business is carried on.
B. 
Any licensee transacting and carrying on business but not operating a fixed place of business in the city shall keep the license upon his or her person at all times while transacting and carrying on such business.
C. 
Every person driving, operating or having control of any vehicle or other means of instrumentality for which a license is required under the provisions of this chapter, shall have the license issued for the particular vehicle, means or instrumentality firmly fixed thereto in a place readily accessible and so located on the vehicle, means or instrumentality that the same is plainly visible at all times.
D. 
Any permit issued for a vending machine, arcade device, electronic musical or amusement device, mechanical amusement device or any game of chance or skill, shall be firmly fixed thereon, in a place so located as to be plainly visible at all times.
(O2877; O3014)
A. 
It shall be the duty of the City Collector, and the City Collector is directed to enforce each and all of the provisions of this chapter, and the Police Chief shall render such assistance in the enforcement hereof as may from time to time be required by the City Collector or the Council.
B. 
The City Collector in the exercise of the duties imposed upon him or her hereunder, and acting through duly authorized assistants, shall examine or cause to be examined all places of business in the city to ascertain whether the provisions of this title have been complied with.
C. 
The City Collector and each and all assistants, Police Officers, and Building Inspectors, shall have the power and authority to enter, free of charge, and at any reasonable time, any place of business required to be licensed herein, and demand an exhibition of its license certificate for the current term by any person engaged or employed in the transaction of such business. Any person having such license certificates theretofore issued, in his or her possession or under his or her control, who willfully fails to exhibit the same on demand, shall be guilty of a misdemeanor and subject to the penalties provided for by the provisions of this title. It shall be the duty of the City Collector and each of his or her assistants to cause a complaint to be filed against any and all persons found to be violating any of said provisions of this chapter.
D. 
No license issued under the provisions of this title shall be construed as authorizing the conduct or continuance of any illegal or unlawful business.
E. 
Before a city business license shall be issued to any person for the operation of a food establishment as defined in Chapter 8.32 of this code, it shall be necessary for said person to obtain a permit from the Health Officer.
(O2877)
Noncompliance with any and all regulations of such trade, calling, profession or occupation contained in this chapter, shall constitute a separate violation of this code for each and every day that such trade, calling, profession or occupation is so carried on.
(O2877)
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.
(O2877)
For the purpose of this title, certain terms used herein are defined as follows:
A. 
Words used in the present tense shall include the future tense; words in the plural number shall include the singular number and words in the singular shall include the plural number.
B. 
As used in this title, "quarter" means a fourth of a year and each quarter consists of a period of three months. The quarters shall begin on the first days of January, April, July and October of each year. The quarter shall include fractions thereof.
C. 
As used in this chapter:
"Annual"
means one calendar year of 12 months beginning January 1st. Annual shall include fractions thereof.
"Branch establishment"
means a secondary location of a business or the operation and transaction of business at a location other than that of the primary business, provided that warehouses and distributing plants used in connection with and incidental to a business licensed under the provisions of this title are not separate places of business or branch establishments.
"Building contracting and subcontracting"
means the business carried on as a contractor by any person who maintains a state license and is engaged in boiler, hot water heating, steam fitting, cabinet and mill work, drywall, earthwork and paving, elevator, fencing, flooring and floor covering, glazing, insulation, masonry, ornamental metal, parking and highway improvements, pipeline, refrigeration, sanitation systems, solar, steel swimming pools/spas, tile, welding, building lathing, acoustical installation, plastering, paving, cement and concrete work, painting, decorating, paper-hanging, roofing, landscaping, sheet metal work, heating, air conditioning and ventilating, house and building moving and wrecking, electrical work, plumbing, structural work, well-drilling, pest control, awning work, burglar and fire alarm installations, irrigation and fire protection sprinkler installations, tree service, etc.
"Business"
includes professions, trades and occupations, and all and every kind of calling whether or not carried on for profit. Business descriptions shall be as defined in this chapter or by resolution of the Council or as by regulation promulgated by the City Collector.
Conducting More than One Business.
1. 
In the event any person manages, carries on or conducts two or more businesses subject to the payment of a license fee under more than one provision of this chapter, whether at the same location or under the same management or not, a separate license shall be paid for each of said businesses to correspond with the separate provision thereof applying thereto.
2. 
In the event any person is conducting, managing or carrying on any business in addition to that specified in this chapter, which business is subject to a license under other provisions of this chapter, he or she shall pay for such other or additional business license fee specified in such other provisions of this chapter.
3. 
In the event any licensee is conducting several branches of a business licensed under this chapter, he or she shall pay a separate application fee as specified in Section 5.04.210 for each of said branches.
4. 
In the event a person carries on the business of maintaining, furnishing, distributing, operating, leasing an electronic musical or amusement device, arcade device or vending machine or has such a device or machine on his or her premises for the use of the public or persons in or about such place, a separate permit must be obtained for each device or machine.
"Electrical musical device"
means any machine, apparatus or device operated or which may be operated by electricity and designed or constructed for the purpose of producing or playing any musical tone, tones or combination of tones. and the use, operation or playing of such machine, apparatus or device which is permitted or allowed by the deposit of a coin, slug or token in any slot or receptacle attached to said machine, apparatus or device, or connected therewith, and which machine, apparatus or device does not dispense any article or thing and cannot be operated as a game or contest.
"Electric amusement devices"
mean any machine apparatus or device operated by electricity and which may be operated as a game, contest or amusement. These are also known as video games and/or devices.
Evidence of doing business.
When any person by use of signs, circulars, cards, telephone book, or newspapers, advertises, hands out, or represents that he or she is in business in the city, or when any person holds an active license or permit issued by a governmental agency indicating that he or she is in business in the city, and such person fails to deny by a sworn statement given to the City Collector that he or she is not conducting a business in the city, after being requested to do so by the City Collector, then these facts shall be considered prima facie evidence that he or she is conducting a business in the city.
"Gross receipts"
include the total of amounts actually received or receivable from sales and the total amounts actually received or receivable for the performance of any act, service or rentals, of whatever nature it may be, for which a charge is made or credit allowed, whether or not such act or service is done as a part of or in connection with the sale of materials, goods, wares or merchandise. Included in "gross receipts" are all receipts, cash, credits, and property of any kind or nature, without any deduction therefrom on account of the cost of the property sold, the cost of materials used, labor or service costs, interest paid or payable, or losses or other expenses whatsoever. Excluded from "gross receipts" are the following:
1. 
Cash discounts allowed and taken on sales;
2. 
Credit allowed on property accepted as part of the purchase price and which property may later be sold;
3. 
Any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser;
4. 
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;
5. 
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, and provided that the principal business is duly licensed under this chapter, and provided the agent or trustee has furnished the City Collector with the names and addresses of the others and the amounts paid to them;
6. 
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 City Collector with the names and addresses of the subcontractors and the amounts paid each subcontractor;
7. 
Receipts of refundable deposits, except that refundable deposits forfeited and taken into income of the business shall not be excluded;
8. 
As to real estate agent or broker, the sales price of real estate sold for the account of others except that portion which represents commission or other income to the agent or broker;
9. 
As to a retail gasoline dealer, a 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 provisions of Part 2, Division 2, of the Revenue Taxation Code of the state of California;
10. 
As to a retail gasoline dealer, the special motor fuel tax imposed by Section 4041 of Title 26 of the United States Code is paid by the dealer or collected by him or her from the consumer or purchaser.
"Manufacturing"
means all places of business, the principal function of which is the manufacturing, making or developing of any machines, device, article, thing, commodity, goods, wares, merchandise, product, equipment, material or substance for sale or distribution generally at wholesale to retailers.
"Mechanical amusement device"
means any machine or device operated electrically or otherwise which, upon the insertion of a coin, slug or token in any slot or receptacle attached to said machine or connected therewith, operated or which may be operated for use as a game, contest or amusement or which may be used for any such game, contest or amusement and which does not contain a payoff device for the return of slugs, money, coins, checks, tokens or merchandise.
"Person"
includes all domestic and foreign corporations, associations, syndicates, joint stock corporations, partnerships of every kind, clubs, Massachusetts business or common law trusts, societies, and individuals transacting and carrying on any business in the city, other than as an employee.
"Professional employee"
means any person or combination of persons occupying a position engaged in the conduct of a professional service as defined elsewhere in this section, and who is salaried or remunerated on a basis other than as a partner or officer and who generally receives no distribution of net profits.
"Professional services"
means:
1. 
Any professional services, as that term is ordinarily and commonly used and understood, wherein individuals are engaged in the business of offering to the public professional or semiprofessional services for compensation, and not specifically covered under any other part, chapter or section of this title, and shall include those professions generally requiring governmental certification or a professional degree, but not be limited to, the services rendered by any person engaged in the practice or profession of law, medicine, surgery, dentistry, ophthalmologist, optometry, chiropractics, osteopathy, chiropody, dental technician, laboratory technician, physical therapist, mortician, undertaker, psychologist, psychotherapy, radiologist, speech therapist, veterinary, licensed financial planner, licensed investment counselor, real estate broker (principal), stock/bond or security agent or broker, civil, mechanical, electrical, industrial, or other class of engineer, surveyor, geologist, appraiser, architect, accountant, real estate management, property management, income tax preparers, bookkeepers, income tax consultants, developer, or marriage counselors.
2. 
Any person employed as a "professional employee" as defined in this section shall submit an application for a business license pursuant to Sections 5.04.210 through 5.04.270 of this chapter. Each change in employment shall require a new application.
"Retailing"
means the business of offering for sale or selling to the public at retail any materials, commodities, goods, wares or merchandise.
"Wholesale or jobbing"
means the business of offering for sale or selling at wholesale (Or as a jobber) any materials, commodities, wares or merchandise in gross to retail dealers for resale and not by small quantity or parcel to consumers thereof.
"Vending machine"
means any machine or device which, upon the insertion of a coin, slug or token in any slot or receptacle attached to said machine or connected therewith, operates or which may be operated for sale of candy, confections, nuts, tobacco, cigarettes, soft drinks, or goods, wares or merchandise of any description. Vending machines shall not include those used as a mechanical clerk in a place of business for the purpose of selling a merchant's goods which were purchased in the course of the merchant's business.
(O2877; O2912; O3014)
A. 
Nothing in this title shall be deemed or construed to apply to any person transacting and carrying on any business exempt by virtue of the Constitution or applicable statutes of the United States or of the state from the payment to municipal corporations of such fees as herein prescribed.
B. 
In any case where the payment of a license would cast a burden upon the right to engage in commerce with foreign nations or among the several states, or conflicts with the regulations of the United States Congress respecting international commerce, but any applicant claiming exemption upon that ground shall file a verified statement with the City Collector disclosing the inter-state or other character of his or her business entitling it to such exemption, which statement shall contain the name and location of the company or firm for which orders are to be solicited or secured, the names and addresses of the nearest local or state manager, the kind of goods, wares and merchandise to be delivered, the place from which the same are to be shipped or forwarded, the method of solicitation or taking orders, the location of any warehouse factory or plant within the state, the method of delivery, the name and location of the residence of the applicant, and any other facts necessary to establish such claim of exemption. A copy of the order blank, contract form or other papers used by such person in taking orders shall be attached to the affidavit for the information of the City Collector. If it appears that the applicant is entitled to such exemption, the City Collector shall forthwith issue a free license. Solicitation shall require a solicitor's, canvasser's or peddler's license.
(O2877)
The provisions of this chapter shall not be deemed or construed to require the payment of a license to conduct, manage or carry on the following businesses or occupations:
A. 
From any institution or organization which is conducted, managed or carried on wholly for the benefit of charitable purposes, or from which profit is not derived either directly or indirectly by any person; nor shall any license be required for the conducting of any entertainment, concert, exhibition or lecture on scientific, historical, literary, religious or moral subject, whenever the majority of the receipts of any such entertainment, concert, exhibition or lecture are to be appropriated by any church or school or to any religious or benevolent purpose within the city; nor shall any license be required for the conducting of any entertainment, dance, concert, exhibition or lecture by any religious, charitable, fraternal, educational, military, state, county or municipal organization or association whenever the majority of the receipts of any such entertainment, dance, concert, exhibition or lecture are to be appropriated for the purposes and objects for which such association or organization was formed and from which profit is not derived, either directly or indirectly, by any person; provided, however, that nothing in this section contained shall be deemed to exempt any such institution or organization from complying with any provision of this code requiring such institution or organization to obtain a permit to conduct, manage or carry on any profession, trade, calling, or occupation; provided that such institution or organization shall file with the City Collector satisfactory proof by affidavit that the receipts of such business are to be used for the purposes herein specified. For the purpose of this chapter, charitable organizations are generally those which do not utilize more than 25% of their receipts for administrative or collection purposes.
B. 
The City Collector may in his or her discretion and without the payment of a license fee grant a permit or license to any institution or organization mentioned and described in subsection A of this section, notwithstanding the fact that profits or profit, or any part thereof, may be derived directly or indirectly by any person other than such institution or organization described in said subsection A of this section, provided that there has first been filed a written application for such permit and waiver of license fee, which application shall be in writing and shall set forth the following:
1. 
Name, address and principal officer of institution or organization applying;
2. 
Nature and date of event for which waiver is applied;
3. 
Name and address of any person or persons, firm or corporation which may profit directly or indirectly from the conducting of said event;
4. 
Estimate of amount of profit and proportion thereof to be received directly or indirectly by any person or persons, firm or corporation from the conducting of such event;
5. 
Charitable purposes for which the applying institution or organization proposes and intends to use any proceeds or profits from the event;
6. 
That the city be provided with the federal nonprofit certificate. In the event the City Collector grants such license fee waiver and in all cases where the license fee so waived is one of $100.00 or more, the sponsoring organization shall within 30 days after the termination of the event supply the City Collector with a report showing the amount of money from the event received by the sponsoring organization and the amount of money from the event received by others.
C. 
Nothing in this section contained shall be deemed to exempt any such institution or organization from complying with the provisions of this or any other provision of this code or any ordinance requiring a permit from the City Collector or a certificate or compliance from any officer to conduct, manage or carry on any profession, trade, calling or occupation in this title specified.
D. 
California law requires that certain disclosures be made during any promotions and solicitations made on behalf of charitable organizations or made for charitable purposes. This law is contained in Business and Professions Code, Sections 17510 through 17510.7. It applies primarily to paid fundraisers. A copy of the Business and Professions Code is available for study at the Napa City/County Library. Failure to follow the requirements of this law may result in civil and criminal sanctions. All individuals and organizations soliciting on behalf of any charitable organization or for any charitable purpose are urged to review this law to insure they meet its requirements.
(O2877; O3049)
A. 
Every person honorably discharged from any of the armed forces of the United States and physically unable to earn his or her livelihood by manual labor, who is a qualified elector of the state, shall be permitted to hawk, peddle, and vend any materials, goods, wares or merchandise (the sale or offering for sale of which is not prohibited by any federal, state or local law) with-out payment of any license fee required under this title, providing that the applicant files with the City Collector proof of his or her right to the exemption as set forth in Section 5.04.230(B).
B. 
The exemption provided in this section is personal to the veteran exempted from the payment of a license fee and does not apply to a distributing or other business other than house-to-house or place-to-place hawking, peddling or vending materials, goods, wares or merchandise or soliciting orders there-for by such veteran personally.
C. 
No license issued hereunder shall be assigned or transferred, and no person except the person named in the license certificate shall be permitted to carry on the business authorized hereunder.
(O2877)
The provisions of this title do not apply to annexed property until the beginning of the next fiscal year (July 1st) following completion of the annexation.
(O4221)
In accordance with Chapter XIII, Section 28(f) of the California Constitution, this title shall not apply to insurance companies or insurance agents; provided, however, it shall apply to receipts from the sale of noninsurance sales or services.
(O2877)
The provisions of this title do not apply to an occasional garage-type sale of used household goods, furniture, furnishings, fixtures, or personal belongings, including vehicles, provided that:
A. 
The sale is conducted by the owner or occupant of the premises;
B. 
The items offered for sale were actually owned and used by such occupant or owner, or a member of such occupant or owner's family; and
C. 
The sale is not conducted within six months of any prior such sale on the premises.
(O2877)
Those businesses which operate in the city in conjunction with the state sponsored fair and under the authorization of the board of directors of the 25th District Agricultural Association and which business would otherwise be required to secure a license as defined by this chapter.
(O2877)
The City Collector is authorized and empowered to impose reasonable restrictions on any door-to-door or telephone solicitations by organizations qualified pursuant to this section, when in his or her opinion, such restrictions are necessary, subject to Council approval at the next Council meeting following date of application for license waiver.
(O2877)
Every person conducting, carrying on or managing in this city any business shall register such business with the City Collector. The fee for such application will be $10.00 due and payable to this city at the time of application and shall be payable only once, so long as said person maintains continuous operation of the same business. In the event that any person is conducting, carrying on or managing in this city more than one type of business, such person shall register each type of business with said City Collector and shall pay the application fee for each and every type of business so registered. In the event that any person who has registered a business and paid such fee shall commence to conduct, carry on or manage in this city any business other than the one which such person has registered, such person shall register said new business and pay a new registration fee.
Upon a person making application for the first license to be issued hereunder, or for a newly established business, such person shall furnish to the City Collector a sworn statement, upon a form provided by the City Collector, setting forth the following information:
A. 
The exact nature or kind of business for which a license is requested;
B. 
The place where such business is to be carried on, and if the same is not to be carried on at any permanent place of business the places of residences of the owners of same;
C. 
In the event that 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 places of residences of those owning said business;
D. 
In the event that the application is made for the issuance of a license to a corporation or a partnership, the application shall set forth the names and places of residences of the officers or partners thereof;
E. 
In all cases where the amount of license tax to be paid is measured by gross receipts, the application shall set forth such information as may be therein required and as may be necessary to determine the amount of the license tax to be paid by the applicant;
F. 
Any further information which the City Collector may require to enable him or her to issue the type of license applied for. The City Collector shall not issue to any such person another license for the same or any other business, until such person shall have furnished to him or her the sworn statement and paid the license fees as herein required;
G. 
All home occupations shall, in addition to any other approvals, also require the signature of the property owner.
(O2877)
A. 
In all cases where the amount of the license tax to be paid is measured by gross receipts, the applicant for license shall furnish to the City Collector, for his or her guidance in ascertaining the amount of license tax to be paid by the applicant, a written statement written under penalty of perjury, or sworn to before a person authorized to administer oaths, setting forth such information as is required, and as may be necessary to determine the amount of the license tax to be paid by the applicant.
B. 
Upon a person making application for the first license to be issued hereunder, or for a newly established business, he or she estimates the gross receipts for the period to be covered by the license to be issued. Such estimate, if accepted by the City Collector as reasonable, may be used in determining the amount of license tax to be paid by the applicant; provided, however, the amount of the license tax so determined shall be tentative only, and such person shall within 30 days after the expiration of the period for which such license was issued, furnish the City Collector with a sworn statement showing the gross receipts during the period of such license, and the license tax for such period may be finally ascertained and paid in the manner provided by this title for the ascertaining and paying of renewal license taxes for other businesses, after deducting from the payment found to be due, the amount paid at the time the first license was issued.
C. 
The applicant for the renewal of a license shall submit to the City Collector for his or her guidance in determining the amount of the license fee to be paid by the applicant, a written statement setting forth such information concerning the applicant's business during the preceding period as may be required by the City Collector to enable him or her to ascertain the amount of the license tax to be paid by the applicant pursuant to the provisions of this title.
(O2877)
A. 
Any person claiming an exemption pursuant to Sections 5.04.120 through 5.04.200 of this chapter shall, in addition to the information required in Section 5.04.210, file also a verified statement with the City Collector stating the facts upon which exemption is claimed.
B. 
Any person claiming an exemption pursuant to this section in particular, shall include with the information required by subsection A above, the following information:
1. 
A certificate of honorable discharge from any of the armed forces of the United States, or a certified or exemplified copy thereof;
2. 
A certificate of disability signed by any practicing physician or surgeon employed by the United States Government, Napa County, the city, or any physician or surgeon engaged in private practice in the city;
3. 
Two copies of a photograph of applicant taken within three years prior to date of application, one of which shall be attached to the license certificate, if the same is issued, and the other to be retained by the City Collector.
C. 
The City Collector may revoke any license granted pursuant to the provisions of this section upon information that the license is not entitled to the exemption claimed.
(O2877)
A. 
If any person fails to file any required statement within the time prescribed, or if after demand therefor made by the City Collector, he or she fails to file a corrected statement, the City Collector may determine the amount of license tax due from such person by means of such information as he or she may be able to obtain.
B. 
If such determination is made, the City Collector shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States Post Office at Napa, California, postage prepaid, addressed to the person so assessed at his or her last known address.
(O2877)
A. 
No statement in this chapter required shall be conclusive upon the city or City Collector whenever it shall appear to the satisfaction of the City Collector that such statement does not set forth the true facts of the business for which a license is required, and the City Collector may thereupon withhold the issuance of a licensee until the applicant shall have furnished satisfactory evidence of the truth of such statement.
B. 
Such statement and each of the several items therein contained shall be subject to audit and verification by the City Collector or authorized assistants who are hereby 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 due.
C. 
If the City Collector determines that the licensee has not provided to the city evidence to support the accuracy of a statement required by this chapter, or that the license tax has not been properly calculated or paid for any license issued (whether by reason of error, misrepresentation, fraud or for any other cause whatsoever), the licensee shall (upon written notice from the City Collector pursuant to this subsection) appear at a hearing before the City Collector and show cause as to why the tax, fee, or penalty determined by the City Collector shall not be owed by the licensee pursuant to this chapter. Any written notice from the City Collector provided pursuant to this subsection shall identify the date, time, and place of the hearing (no less than five days after the notice), and shall identify the issues to be considered by the City Collector during the hearing. After the hearing, the City Collector shall make a written determination of the amount of the tax, fee, and penalty owed by the licensee pursuant to this chapter, and the City Collector shall provide written notice of the determination to the licensee. In determining the amount of any penalty, the City Collector shall consider the factors set forth in this chapter as well as Section 1.24.090(A)(2), and the City Collector may impose enforcement costs in accordance with Section 1.16.050.
D. 
The licensee may appeal a written determination of the City Collector (pursuant to this section) by requesting an administrative hearing pursuant to Section 5.04.060. Failure to timely request an administrative hearing in the manner required by this chapter constitutes a waiver of the hearing and a failure to exhaust administrative remedies.
E. 
Any notice required by this chapter shall be served in accordance with Section 1.24.100.
(O2877; O2006 15)
Any financial information furnished or secured pursuant to this or any other section of this title shall be confidential. Any unauthorized disclosure or use of such information by any officer or employee of the city shall constitute a misdemeanor and such officer or employee shall be subject to the penalty provisions of this code, in addition to any other penalties provided by law.
(O2877)
A duplicate license certificate may be issued by the City Collector to replace any license previously issued hereunder which has been lost or destroyed, upon the licensee filing statement of such fact, and at the time of filing of such statement, paying to the City Collector a fee of $10.00 for each duplicate certificate.
(O2877)
Except as otherwise specifically provided, all licenses shall be paid in legal currency of the United States at the office of the City Collector at the times indicated as follows:
A. 
All fixed fee annual license fees, under the provisions of this chapter, shall be due and payable in advance on the first day of January of each year;
B. 
All fixed fee quarterly license fees, under the provisions of this chapter, shall be due and payable in advance on the first day of January, April, July and October of each year;
C. 
All other daily flat-rate license fees shall be due and payable in advance for each specified period and prior to commencement of the business to be licensed;
D. 
All quarterly gross receipts license fees, under the provisions of this chapter, shall be delinquent February 15th, May 15th, August 15th, or November 15th;
E. 
All annual gross receipts license fees, under the provisions of this chapter, shall be delinquent February 15th, of each year.
(O2877)
If the City Collector determines that a tax or fee has not been paid in accordance with the requirements of this chapter, the City Collector is authorized to charge the licensee the amount of the tax and fee owed as well as enforcement costs in accordance with Section 1.16.050. Additionally, if the City Collector determines that the licensee has failed to document a good faith effort to comply with the requirements of this chapter, the City Collector is authorized to charge the licensee a delinquency penalty in an amount calculated in accordance with Section 1.24.060, or in an amount of 10% per month of the amount of the tax and fee owed, or in an amount of 25% per quarter of the amount of the tax and fee owed; provided, however, the amount of any delinquency penalty shall not exceed 50% of the total tax and fee owed, and the City Collector shall consider the factors set forth in Section 1.24.090(A)(2).
(O2877; O2006 15)
The City Collector may, for good cause shown, extend the time for filing any required sworn statement for a period not exceeding 30 days, and in such case to waive any penalty that would otherwise have accrued.
(O2877; O2006 15)
In the case of fixed fee annual licenses, the first license fee may be prorated, subject to minimum fees of one-half the annual fee, either for the balance of the current license year or as an addition to the subsequent year license fee. These provisions shall not be applicable to license issued during the first six months of any year.
(O2877)
Any license fee or portion thereof, or any penalty hereafter paid more than once, or illegally, erroneously, or wrongfully paid or collected under this code or any ordinance of the city requiring the payment of a license fee, may be refunded, provided that a claim therefor, duly verified by the person paying such fee or penalty, or his or her authorized representative, agent or attorney, shall have been filed with the City Collector within six months after the day of payment of the amount sought to be refunded and approved by the City Collector. Such claim shall include the name and address of the claimant, the amount and date of the payment sought to be refunded, and the reasons or grounds upon which the claim for refund is based. Such claim may be approved and paid in the same manner as other approved claims and demands.
In the event of a discontinuance in business during any period, no business shall be entitled to a refund of any fees paid pursuant to this chapter.
(O2877)
Every person who engages in conducting any business, trade, profession, calling or occupation within the city, shall pay a license fee as provided in this chapter.
(O2877)
Every person engaged in conducting, carrying on or managing any business generally listed below shall be subject to fees stated in Section 5.04.370(A). For those businesses which are not adequately defined by their name alone, reference is made to Council resolutions or regulations promulgated by the City Collector in which their meaning is more specifically defined: acupressure, acupuncture, advertising—billboards, advertising—electrical, advertising-general, advertising—rentals, after-care facility, alterations, ambulance service, amusement, antiques, appliance sales/rental, appliance repair/service, art gallery, art teacher, arts and crafts, astrology, auctioneer-fixed business, automobile brokers, automobile painting, automobile stereo/alarm installation and sales, automobile/vehicles parking/storage, automobile repair, automobile rent/lease, automobile sales, automobile parts, automobile towing, automobile wash/detail, automobile wrecking, bakery, balloon rides, barber, barbershop, barter club, bathhouse, beautician, beauty shop, belly dancing, bicycle shop, blacksmith, boarding/roominghouse, boat repair, boat sales, boiler making, books, bottled water, bowling alley, bridal consultant, building cleaner, building supply/materials, business machines sales/services, cable TV, carpet cleaners, catering, cement and concrete work, chimney sweep, cleaners, clock/watch repair, collection agency, computer programming, computer sales/repair/lease/rental, consignments, construction material, cosmetologist, credit bureau, dairy, dance teacher, data processing sales/lease/rental, day care facility, decorating, delicatessen, dental lab, department store, designer, detective agent/agency, doughnut shop, draftsmen, drain service, dramatic art teacher, dressmaking, drugstore, drugless practitioner, dry cleaning, dry goods store, drywall, electrolysis, elevator, elocution teacher, employment agency, engravers, entertainment booking agency, environmental consultant, enologist, equipment operators, equipment sales/rentals, errand service, family counselor, fencing, film development/sales, firewood, floor covering sales, florist, food dispensing establishment, food, food establishment, fortunetelling, fuel delivery, furniture sales/rental, garbage collection, gardener, gift shop, glazing, golf course, grocery stores, guard service, gun repair/sales, hair stylist, hardware/paint/glass, health club, heating, herb clinic, herb specialist, hobby shop, horseshoeing, hotel, inn, interior design, janitorial service, jeweler, jewelry store, junkman, landscape artist, landscaping materials, lapidary, laundry/launderette/laundromat, lawn mowing, limousine service, linen supply, liquor store, locksmith, machine repair, machine shop, mailbox service, mail order, manufacturer's repair, markets/meats/produce and groceries, martial arts instruction, massage establishments, massage services, massage technicians, medical lab, men's/children's/women's wear, miscellaneous services, mobile home cleaning, mobile repair service, money lending, motel, music teacher, newspapers, including but not limited to, sales and/or publication, circulation, job printing, advertisements and miscellaneous sales, nightclub, nonprofessional home occupancy, nursery—child, nursery—vegetation, nursing home, nutritionists, office supply, optician, ornamental metal, palm readers, paramedic service, patrol service/private patrol, pawnbroker, pawnshop, personal services, pet and grooming shop, pet store, pharmacy, photography—nonitinerant, physical fitness centers, piano tuning, planning consultant, pool service, printer, private patrol, process server, produce, public entertainer, public stenographer, public utilities, radio stations, refinisher, restaurants, residential care facility, rest home, retail sales—food, retirement residence, roofing, rubber stamps, scavenger service, science teacher, schools, seamstress, security service, secondhand dealer, secondhand sales, security guards, service bureaus, service and repair, sharpening service, shoe repair, shoe store, shoeshine stand, shooting gallery, sign painter, silk screening, singing telegrams, solar, sporting/athletic sales, stained glass, stationery stores, steam cleaning, stenographer, storage facilities, tailor, taxi service, taxidermist, television-radio sales/repair, telephone answering service, television stations, theaters-general, title/abstract company, tools, tours, transport and trucking, travel, truck operator, trucking, typing, upholstering, utilities, vehicles for hire, video parlors, video sales/repair/rental, warehouse and storage, water conditioning, watch repair, window cleaner, window coverings, wholesale-food, wholesale-miscellaneous, public utilities and all other businesses, callings, trades, and occupations providing a service or product.
Bars, lounges and restaurants serving alcoholic beverages shall pay gross receipts fees on the retail sale of the products included in the mixing of drinks, including, but not limited to, mix, soda, ice, condiments, etc., but shall not include the price of alcoholic beverage. For the purpose of this section and the convenience of the business, a flat 30% of all beverage sales may be used for the base upon which gross receipts shall be paid.
The City Collector may authorize the businesses, occupancies, trade, etc., indicated in this section the payment of fees on an annual payment basis subject to the quarterly minimum fees.
(O2877; O3014; O95-016)
Gross receipts, annual includes but is not limited to, the businesses, callings, trades and occupations defined in Section 5.04.110 (specifically: manufacturing, building contracting and subcontracting, professional services) and Section 5.04.160. Additionally includes the gasoline and fuel stations and radio and television stations.
(O2877)
Any business not otherwise classified by this chapter shall be considered a "gross receipts—quarterly" business and subject to the fees detailed in Section 5.04.370(A).
(O2877)
License fees are as follows:
A. 
1. 
All "gross receipts—quarterly" businesses shall pay one dollar per $1,000.00, or fraction thereof, of gross receipts, except those businesses classified as wholesalers who shall pay $0.50 per $1,000.00 of gross receipts. All businesses shall be subject to a minimum fee of five dollars per calendar quarter.
2. 
In the event a person is carrying on a business at both wholesale and retail, that portion of the business which is retail shall be subject to the one dollar per $1,000.00, or fraction thereof, of gross receipts and that portion of the business which is wholesale shall be subject to the $0.50 per $1,000.00, or fraction thereof, of gross receipts, provided, however, that each is reported separately and registered and licensed separately.
3. 
Licensed building contractors shall, at the option of the city at the time a building permit is issued, pay one dollar per $1,000.00 of the construction value designated on the permit.
4. 
For those businesses with an annual gross receipts of less than $25,000.00 an annual $20.00 license fee option may be approved by the City Collector.
B. 
All "gross receipts—annual" businesses shall pay in accordance with the following schedule using the previous full annual period gross receipts for computations:
Annual Gross Receipts
Annual Fee
0 — 49,999 (minimum)
$25.00
50,000 — 149,999
$50.00
150,000 — 249,999
$75.00
250,000 — 499,999
$110.00
500,000 — 999,999
$165.00
1,000,000 — 1,499,999
$250.00
Each additional 100,000 or portion thereof
$10.00
Any "professional service" corporation or partnership shall report and pay one license fee based on a total annual gross receipts for the business.
C. 
All businesses making application for a license under subsections A and B may be required to pay, at the time of license approval, a license fee based on an estimated gross receipts for the period covered by the license. Information on actual gross receipts provided by the business at the next period may be used to adjust the prior period estimated fee.
Discontinuance of business operations does not relieve the business from the required payment of the license fee for the final period.
D. 
"Fixed License Fees." Any person transacting or carrying on any of the following businesses or occupations shall pay a license fee as hereinafter indicated:
Business
Fee
Auctioneer — No Fixed Place of Business
$25.00 per day or $200.00 per year
Automobile Trailer/ Mobile Home Courts
$5.00 per permanent overnight space per year
Bingo Games
$25.00 per year (NMC 5.12.040)
Cabaret
$25.00 per day or $100.00 per year
Card Rooms
$500.00 per year per table (NMC 5.16.020)
Christmas Tree Lot
$25.00 per year
Carnival
$150.00 per day
Circus
$150.00 per day
Closing Out Sale
$100.00 — 30 days
$200.00 — 60 days
$300.00 — 90 days
(NMC 5.52.010)
Commercial Filming (Traffic-control costs or any additional costs as required by the Police Chief and affected city departments shall be paid entirely by the applicant)
$500.00 per day
Crafts Fairs and Shows
$5.00 per day per stand (no individual application fee required)
Dance
$50.00 per day
Directory Sales
$100.00 per year
Farmers' Market
$200.00 per year
Handbill Distributors
 
$10.00 per day per person (NMC Ch. 12.52)
$100.00 per year per person (NMC Ch. 12.52)
Klieg Lights
$20.00 per day
Mobile Home/Trailer
$10.00 per month (NMC (Temporary) 15.64.110)
Peddler/Solicitor/Canvasser
 
$10.00 per day (NMC 5.40.020)
$50.00 per month
Photographer — Itinerant
$100.00 per month
Public Entertainment
$25.00 per day
(Class A) Recreation Contractor
$5.00 per year
(no application fee required)
 
Tent or Caravan Show
$150.00 per day
Ice Cream
$150.00 per calendar year, per cart, stand, vehicle, etc.
Itinerant
$25.00 per day
Vending Machines
$30.00 per year per machine
For machines charging $0.49-$1.99
(requires sticker)
For machines charging $2.00 +
 
$60.00 per year per machine
(requires sticker)
Vendor: Moveable Stand
$30.00 per month, or $150.00 per year, per stand, cart, vehicle, etc.
Video Games/Mechanical Amusement Devices
$30.00 per year per machine (requires sticker)
Wrestling/Boxing Exhibitions
$100.00 per exhibition
E. 
"Unclassified business" not otherwise classified in the foregoing sections shall pay a license fee as detailed under subsection A "gross receipts—quarterly" above.
F. 
For purposes of defining vending machines subject to a fixed license fee in subsection D of this section, vending machines are defined as those requiring a token or coin of more than $0.49.
G. 
The "license fees" described in this section may also be referred to in this chapter as "license taxes" or "taxes."
H. 
Each business located in the Parking and Business Area No. 1, as defined by Chapter 3.28 of this Code, shall be required to pay the additional rate of license tax as set forth in Section 3.28.040.
I. 
Each business located in the Oxbow Business Improvement Area, as defined by Chapter 3.29 of this Code, shall be required to pay the additional assessment as set forth in Section 3.29.040.
J. 
Each business located in the Downtown Parking Assessment Area, as defined by Chapter 3.30 of this Code, shall be required to pay the additional assessment as set forth in Section 3.30.040.
(O2877; O3014; O3077; O4066; O4075; O4300; O92-007; O94-024; O2006 15; O2016-16, 11/15/16)
Every person not having a fixed place of business within the city, and not being herein otherwise licensed or classified, who delivers goods, wares or merchandise of any kind by vehicle or who provides any service by the use of vehicles in the city shall pay an annual license fee per vehicle listed below:
Up to two tons
$ 50.00
Two to three tons
$ 75.00
Over three tons
$100.00
(O2877)
Every person not having a fixed place of business within the city who engages in business within the city, shall pay a license fee at the same rate prescribed herein for persons engaged in the same type of business from and having a fixed place of business within the city.
(O2877 2)