A.
None
of the license taxes provided for by this title shall be so applied
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 and the State of California.
B.
In any
case where a license tax is believed by a licensee or applicant for
a license to place an undue burden upon interstate commerce or be
violative of such constitutional clauses, he or she may apply to the
Director of Finance for an adjustment of the tax. Such application
may be made before, or within six months after payment of the prescribed
license tax. The applicant shall, by sworn statement and supporting
testimony, show this method of business and the gross volume or estimated
gross volume of business and such other information as the Director
of Finance may deem necessary in order to determine the extent if
any, of such undue burden or violation.
C.
The
Director of Finance shall then conduct an investigation, and, after
having first obtained the written approval of the City Attorney, shall
fix as the license tax for the applicant, an amount that is reasonable
and nondiscriminatory, or if the license tax has already been paid,
shall order a refund of the amount over and above the license tax
so fixed. In fixing the license tax to be charged, the Director of
Finance shall have the power to base the license tax upon a percentage
of gross receipts or any other measure which will assure that the
license tax assessed shall be uniform with that assessed on business
of like nature, so long as the amount assessed does not exceed the
license tax as prescribed by this title.
D.
Should
the Director of Finance determine the gross receipts measure of license
tax to be the proper basis, he or she may require the applicant to
submit, either at the time of termination of applicant's business
in the City, or at the end of each license period, a sworn statement
of the gross receipts and pay the amount of license tax therefor,
provided that no additional license tax during any one calendar year
shall be required after the licensee shall have paid an amount equal
to the annual license tax as prescribed in this title.
(Prior code § 6-039)
Any person required to pay a license tax for transacting and
carrying on any business under this title shall be relieved from the
payment of any license tax for the privilege of doing such business
which has been required under any other ordinance of the City, but
shall remain subject to the regulatory provisions of such other ordinance.
This section shall not apply to inspection, permit fees, admission
tax or any tax added upon the consumer or user.
(Prior code § 6-040)
Neither the adoption of this the ordinance codified in this
section nor its superseding of any portion of any other ordinance
of the City shall in any manner be construed to affect prosecution
for violation of any other ordinance committed prior to the effective
date of this said ordinance, nor be construed as a waiver of any license
or any penal provisions applicable to any such violation, nor be construed
to affect the facility of any bond or cash deposit required by any
ordinance or code section to be posted, filed, or deposited, and all
rights and obligations thereunto appertaining shall continue in full
force and effect.
(Prior code § 6-041)
Any person who on the effective date of the ordinance codified
in this title has a valid unexpired license for any business issued
by the City under the provisions of any ordinance heretofore enacted,
shall receive credit on the amount of the license tax imposed by this
title for a pro rata of the license tax previously paid based upon
the unexpired portion of the period for which such previous license
was issued. In the event that the pro rata credit for an unexpired
license is greater than the license tax required by this title then
and in that event the amount of the license tax under this title shall
be the amount of the credit for the unexpired license fee or fees
paid under each other ordinance or ordinances.
(Prior code § 6-042)
The amount of any license tax and penalty imposed by the provisions
of this title shall be deemed a debt to the City, and any person carrying
on any business without first having procured a license from said
City so to do shall be liable to an action in the name of said City
in any court of competent jurisdiction for the amount of the license
tax and penalties imposed on such business.
(Prior code § 6-043)
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 this title.
(Prior code § 6-044)
In no case shall any mistake made by the City in stating the
amount of a license tax prevent or prejudice the collection by the
City of what shall be actually due from anyone carrying on a business
subject to a license tax under this title.
(Prior code § 6-045)
In any action brought under or arising out of any of the provisions
of this title, or of any ordinance imposing a license tax, the fact
that a party thereto represented himself or herself as engaged in
any business or calling for the transaction of which a license shall
be conclusive evidence of the liability of such party to pay for a
license for such business.
(Prior code § 6-046)
For the purpose of this title, the Director of Finance, deputies
and authorized agents, are authorized to administer oaths.
(Prior code § 6-047)
It shall be the duty of the Director of Finance, deputies, agents,
and/or employees, and they and each of them are hereby directed to
enforce each and all of the provisions of this title. Each department
of the City which issues permits for work to be done shall require
the production of a valid unexpired license prior to the issuance
of such a permit. The immediately preceding sentence 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
or applicable statutes of the U.S. or the State.
The Director of Finance in the exercise of the duties imposed
upon him or her hereunder and acting through his or her deputies or
duly authorized assistants, may 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.
(Prior code § 6-048)
