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 the number of employees, he or she shall estimate the gross receipts or the number of employees for the period to be covered by the license to be issued. 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)
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:
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.
(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 thirtieth day after the
due date thereof and an additional fifteen percent on the sixtieth
day after the due date thereof.
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)
