A. 
There are imposed upon the businesses, trades, professions, callings and occupations specified in Chapter 6.16 license taxes in the amounts prescribed in Chapter 6.16.
B. 
It is unlawful for any person to transact and carry on any business, trade, profession, calling or occupation in the city without first having procured a license from the city so to do and paying the tax prescribed in Chapter 6.16 or without complying with any and all applicable provisions of this chapter and Chapters 6.04, 6.08 and 6.16.
C. 
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. Persons not so required to obtain a license prior to doing business within the city nevertheless shall be liable for payment of the tax imposed by Chapter 6.16.
(Ord. 720 § 3.14, 1976)
A. 
Upon a person making application for the first license to be issued under this chapter or for a newly-established business, such person shall furnish to the collector a sworn declaration, upon a form provided by the collector, including, but not limited to, the following information:
1. 
The exact nature or kind of business for which a license is requested;
2. 
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 place of residences of the owners of same;
3. 
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;
4. 
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;
5. 
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;
6. 
In all cases where the amount of license tax to be paid is measured in whole or in part by the number of employees, the applicant 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;
7. 
If the application is for a business regulated by the Contractor's License Law of the state of California, the applicant shall include in the declaration or furnish separately, as required by the collector, the class of license issued by the state, date of issuance, number and effective date; if the business is exempt, the applicant shall furnish proof thereof;
8. 
Any further information which the collector may require to enable him or her to issue the type of license applied for and determine the license tax to be paid.
B. 
If the amount of the license tax to be paid by the applicant is measured by gross receipts, or in whole or in part by a number of people, vehicles, or other things, the applicant shall estimate the gross receipts or the number of people, vehicles, or other things for the period to be covered by the license to be issued. The applicant shall use the methods described in Section 6.08.010 to estimate the number of employees. Such estimate, if accepted by the collector as reasonable, shall 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 thirty days after the expiration of the period for which such license was issued, furnish the collector with a sworn statement, upon a form furnished by the collector, showing the actual gross receipts or number of employees during the period of such license, and the license tax for such period shall be finally ascertained and paid in the manner provided by this chapter and Chapters 6.04 and 6.16, after deducting from the payment found to be due, the amount paid at the time such first license was issued.
C. 
The collector shall not issue to any such person another license for the same or any other business, until such person has furnished to him or her the sworn declaration and paid the license tax as required.
(Ord. 720 § 3.1, 1976; Ord. 1664, 12/10/2024)
Every person required to have a license under the provisions of this chapter and Chapters 6.04, 6.08 and 6.16 shall make application as prescribed in this chapter for the same to the collector of the city, and upon the payment of the prescribed license tax the collector shall issue to such person a license which shall contain the following information:
A. 
The name of the person to whom the license is issued;
B. 
The business licensed;
C. 
The place where such business is to be transacted and carried on;
D. 
The date of the expiration of such license;
E. 
The number and date of issuance of a certificate of occupancy if applicable; and
F. 
Such other information as may be necessary for the enforcement of the provisions of this Ordinance.
(Ord. 720 § 3.3, 1976)
A separate license must be obtained for each branch establishment of a business and for each location of independent business operations using the same name. A single business that operates from multiple locations but as a unified entity shall not require a separate business license for each location..
(Ord. 720 § 3.2, 1976; Ord. 1391.1 § 7, 2008)
It is unlawful for any person to drive or operate, or use or cause to be driven, operated or used, any vehicle in the conduct of his business within the city without the vehicle tag attached as required, or to remove or deface or cover up same, or to place such vehicle tag upon any vehicle other than a vehicle used by the applicant in his business, or drive or operate or cause to be driven or operated any such vehicle more than thirty days after the expiration of the period for which any license was issued without payment of a new license fee. Subsequent to the issuance of any business license and prior to the expiration date, any licensee using any vehicle in his business for which a tag has not been issued shall procure a tag for such vehicle from the collector. Upon the payment of a business license fee, the collector shall deliver to the licensee one suitable tag representing such business license, which tag shall be securely fastened at a conspicuous place upon such vehicle.
(Ord. 720 § 3.15, 1976)
No license granted or issued under this chapter or Chapters 6.04, 6.08, or 6.16 shall be in any manner transferred or assigned, or authorize any person other than the person named in the license to carry on the business therein named or to transact such business in any place other than the place or location therein named without the written approval of the collector endorsed thereon. At the time such license is assigned or transferred or the place of location for the carrying on of such business is changed, the person applying for such transfer or change shall pay the collector a fee of ten dollars for each assignment or transfer.
(Ord. 720 § 3.13, 1976)
A duplicate license may be issued by the collector to replace any license previously issued under this chapter which has been lost or destroyed upon the licensee submitting proof of such fact, and at the time of filing such statement paying to the collector a duplicate license fee of ten dollars.
(Ord. 720 § 3.5, 1976)
A. 
Any licensee transacting and carrying on business at a fixed place of business in the city shall keep the 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 at 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 the business for which it is issued.
C. 
Whenever identifying stickers, tags, plates, or symbols have been issued for each vehicle, device, machine, or other piece of equipment included in the measure of a license tax, the person to whom such stickers, tags, plates, or symbols have been issued shall keep firmly affixed upon each vehicle, device, machine, or piece of equipment the identifying sticker, tag, plate, or symbol which has been issued therefor at such locations as are designated by the collector. Such sticker, tag, plate, or symbol shall not be removed from any vehicle, device, machine, or piece of equipment kept in use, during the period for which the sticker, tag, plate, or symbol is issued.
D. 
No person shall fail to affix as required in this section any identifying sticker, tag, plate, or symbol to the vehicle, device, machine, or piece of equipment, for which it has been issued at the location designated by the collector, or give away, sell, or transfer such identifying sticker, tag, plate or symbol to another person, or to permit its use by another person.
(Ord. 720 § 3.10, 1976)
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 tax to be paid by the applicant, a sworn statement, upon a form to be provided by the collector, setting forth such information concerning the applicant’s business during the preceding year as may be required by the collector to enable him or her to ascertain the amount of the license tax to be paid by said applicant pursuant to the provisions of this chapter and Chapters 6.04, 6.08 and 6.16, and a declaration substantially in the following form:
“I declare, under penalty of making a false declaration, that I am authorized to make this statement, and that to the best of my knowledge and belief it is a true, correct and complete statement made in good faith for the period stated.”
Changes in the type of business activity conducted, the number of employees, or other factors may result in a change of the applicable business license tax at the time of renewal.
(Ord. 720 § 3.11, 1976; Ord. 1391.1 § 8, 2008)
The police department shall issue an identification card to each person licensed as a solicitor, or door to door peddler, and each employee for use in conducting such business. Street vendors, as defined and regulated in Chapter 6.90 of this title are exempt from this identification card requirement.
(Ord. 720 § 3.8, 1976; Ord. 1028 § 3, 1988)
The collector or any authorized employee is authorized to examine the books, papers and records of any person subject to this chapter and Chapters 6.04, 6.08, and 6.16 for the purpose of verifying the accuracy of any return made or, if no return was made, to ascertain the license fees due. Every person subject to the provisions of this chapter and Chapters 6.04, 6.08, and 6.16 is required to furnish to the collector, or his duly authorized agent or employee, the means, facilities and opportunity for making such examination and investigations. The collector is authorized to examine any person under oath and compel the production of books, papers and records for the purpose of verifying the accuracy of any return made, or if no return was made, to ascertain the license fees due under Chapter 6.16.
(Ord. 720 § 3.6, 1976)
A. 
It is unlawful for the collector or any person having an administrative duty under the provisions of this chapter and Chapters 6.04, 6.08, and 6.16 to make known in any manner whatever the business affairs, operations, or information obtained by an investigation of records and equipment of any person required to obtain a 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, set forth in any statement or application; or to permit any statement or application, or copy of either, or any book containing any abstract or particulars thereof to be seen or examined by any person.
B. 
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 Chapter 6.04 or collecting taxes imposed under Chapter 6.16;
2. 
The disclosure of information to or the examination of records by federal or state officials, or the tax officials of another city or county, or city and county, if a reciprocal arrangement exists, or to a grand jury or court of law, upon subpoena;
3. 
The disclosure of information and results of examination of records of particular taxpayers, or relating to particular taxpayers, to a court of law in a proceeding brought to determine the existence or amount of any license tax liability of the particular taxpayers to the city;
4. 
The disclosure after the filing of a written request to that effect, to the taxpayer himself, or to his successors, receivers, trustees, executors, administrators, assignees and guarantors, if directly interested, of information as to the items included in the measure of any paid tax, any unpaid tax or amounts of tax required to be collected, interest and penalties; further provided, however, that the city attorney approves each such disclosure and that the collector may refuse to make any disclosure referred to in this subsection when in his opinion the public interest would suffer thereby;
5. 
The disclosure of the names and addresses of persons to whom licenses have been issued, and the general type or nature of their business and, in the event of such disclosure, the collector may charge the actual cost incurred in furnishing the information;
6. 
The disclosure by way of public meeting or otherwise of such information as may be necessary to the city council in order to permit it to be fully advised as to the facts when a taxpayer files a claim for refund of license taxes, or submits an offer of compromise with regard to a claim asserted against him by the city for license taxes, or when acting upon any other matter;
7. 
The disclosure of general statistics regarding taxes collected or business done in the city.
(Ord. 720 § 3.7, 1976)
A. 
No declarations or statements shall be conclusive as to the matters set forth therein, nor shall the filing of the same preclude the city from collecting by appropriate action such sum as is actually due and payable hereunder. Such declarations or statement and each of the several items therein contained shall be subject to audit and verification by the collector, his deputies, or authorized employees of the city, who are 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.
B. 
All persons subject to the gross receipts license tax computation of this chapter and Chapters 6.04, 6.08, and 6.16 shall keep complete records of business transactions, including sales, receipts, purchases, and other expenditures, and shall retain all such records for examination by the collector. All persons subject to the number of employees in whole or in part in the license tax computation of this chapter and Chapters 6.04, 6.08, and 6.16 shall keep complete records of business transactions, including sales, receipts, purchases, and other expenditures, and shall retain all such records for examination by the collector. Such records shall be maintained for a period of at least three years. No person required to keep records under this section shall refuse to allow authorized representatives of the collector to examine said records at reasonable times and places.
(Ord. 720 § 3.4, 1976)
A. 
Unless otherwise specifically provided, all annual license taxes, under the provisions of this chapter and Chapters 6.04, 6.08, and 6.16, shall be due and payable in advance on the first day of January of each year, provided that license taxes covering new operations, commenced after the first day of January may be prorated as follows:
1. 
A business commenced more than three months after the beginning of the calendar year, and less than six months after the beginning of the calendar year, three-fourths of the annual license tax shall be paid; and
2. 
A business commenced more than six months after the beginning of the calendar year, and more than three months before the end of the calendar year, one-half of the license tax shall be paid; and
3. 
A business commenced more than nine months after the beginning of the calendar year, one-fourth of the license tax shall be paid.
B. 
If the amount of the license tax to be paid is measured by gross receipts, the license tax shall be due and payable quarterly in advance on January 1st, April 1st, July 1st and October 1st of each calendar year. Notwithstanding the foregoing, licenses issued to businesses paying a tax measured by gross receipts shall be valid for the entire calendar year and shall be renewed by said businesses annually on January 1st of each year.
C. 
Taxes for other licenses shall be due and payable as set forth in this chapter and Chapters 6.04, 6.08 and 6.16.
(Ord. 720 § 3.12, 1976; Ord. 904 § 2, 1982)
A. 
For failure to pay a license tax when due, the collector shall add a penalty of ten percent of said license tax on the first day of each month after the due date thereof (excluding penalties previously accrued) up to a total penalty of one hundred percent of the license tax amount.
B. 
No license or sticker, tag, plate, or symbol shall be issued, nor one which has been suspended or revoked shall be reinstated or reissued, to any person, who at the time of applying therefor, is indebted to the city for any delinquent license taxes, unless such person, with the consent of the collector, enters into a written agreement with the city, through the collector, to pay such delinquent taxes, plus seven percent simple annual interest upon the unpaid balance, in monthly installments, or oftener, extending over a period of not to exceed one year.
C. 
In any agreement so entered into, such person shall acknowledge the obligation owed to the city and agree that, in the event of failure to make timely payment of any installment, the whole amount unpaid shall become immediately due and payable and that his current license shall be revocable by the collector upon thirty days' notice. 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 a reasonable attorney's fee. The execution of such an agreement shall not prevent the prior accrual of penalties on unpaid balances at the rate provided in this section, but no penalties shall accrue on account of taxes included in the agreement, after the execution of the agreement, and the payment of the first installment and during such time as such person shall not be in breach of the agreement.
(Ord. 720 § 3.9, 1976; Ord. 1664, 12/10/2024)