No person shall, as principal, agent, clerk, employee, corporate
officer or otherwise, for himself or herself or for any other person,
commence or carry on any business specified in this title in the City,
without having first: (A) applied for and received a license certificate
specifying such business; (B) paid the required license tax; (C) obtained
any permit required by this title or any other ordinance of the City;
(D) paid any permit fee required; and (E) paid any investigation or
inspection fee required, subject to the exemptions provided in this
title.
(Prior code § 8-1.3; Ord. 21-1722 § 2)
The amount of any license tax, investigation or inspection fee,
permit fee or other charge imposed by this title shall be deemed a
debt to the City, and any person carrying on any business covered
by this title without having lawfully procured a license certificate
from the City shall be liable to an action in the name of the City
in any court of competent jurisdiction for the amount of such charges.
(Prior code § 8-1.4; Ord. 21-1722 § 2)
No person not subject to regulation or prohibition by the City
in his or her business by reason of applicable statutes or constitutional
provisions of the United States or of the State of California shall
be required to obtain or shall be issued a license hereunder, but
such person shall be liable for payment of the tax imposed by this
title and for any investigation or inspection fee imposed by this
title if such requirement does not conflict with such statutes or
constitutional provisions.
Any itinerant merchant, transient merchant, itinerant vendor,
peddler, hawker, huckster, canvasser, solicitor, principal canvasser
or principal solicitor, claiming to be entitled to exemption from
the licensing or any other requirement of this title shall:
A. File
a verified statement with the Director disclosing the interstate or
other character of his or her business by virtue of which he or she
claims such exemption, and such other data relating to his or her
identity, business activities and associations, and his or her criminal
record, if any, as the Director shall reasonably require; and
B. Not
engage in any business unless and until a license certificate and
any permit ordinarily required for such business has been issued to
such person, unless the City Attorney, upon reviewing such statement
and any proofs submitted, and a report from the City's law enforcement
agency, determines that such person is entitled to exemption from
such requirement.
(Prior code § 8-1.5; Ord. 21-1722 § 2)
None of the license taxes or investigation or inspection fees
provided for by this title shall be so applied as to occasion an undue
burden upon interstate commerce. In any case where such tax or fees,
in whole or in part, is believed by a licensee or applicant for license
to place an undue burden upon interstate commerce, he or she may apply
to the Director for an adjustment of the tax so that such tax, fees
or combination thereof, shall not be discriminatory or unreasonable
as to such commerce. Such application may be made before, at or within
six months after payment of the prescribed license tax. The applicant
shall, by affidavit and supporting testimony, show his or her method
of business and the gross volume or estimated gross volume of business,
and such other information as the Director may deem necessary in order
to determine the extent, if any, of such undue burden on interstate
commerce. The Director 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 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 businesses of like
nature, so long as the amount assessed does not exceed the license
tax as prescribed by this title. Should the Director 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 three month
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 § 8-1.6; Ord. 21-1722 § 2)
A license may be obtained without payment of the fee otherwise
required, by the following:
A. Any
institution or organization which is conducted, managed or carried
on wholly for the benefit of charitable, religious, eleemosynary or
benevolent purposes, and from which no profit is derived, either directly
or indirectly, subject to compliance with the provisions of this title;
B. Any
nonprofit institution or organization, as to a particular enterprise
or entertainment or fund-raising venture or solicitation, when:
1. Such
institution or organization is principally located in or composed
in the majority of members or associates residing or maintaining places
of business within the City, and more than one-half of the benefits
are set aside for a church, school, or religious, benevolent, charitable
or eleemosynary purpose, or
2. The
entire benefits are set aside for any of such purposes wholly within
the City; provided, however, that no profit is derived therefrom by
any person, directly or indirectly, and that no solicitation of funds
shall be engaged in within the City, except in conformance with the
provisions of any ordinance of the City regulating such activities;
C. Any
honorably discharged veteran of active duty in any of the armed services
of the United States, having a disability rating of 50% or greater
established by the United States Veterans Administration, as to distribution
of circulars or the peddling, hawking or vending of any goods, wares
or merchandise owned by him or her;
D. Any
person, as to the peddling only of fruits, vegetables or other produce
raised by him or her entirely within the corporate limits of the City;
E. Any
doctor, lawyer, dentist, architect or other professional person: (1)
licensed by the State, (2) not having a fixed place of business within
the City, and (3) not doing business within the City other than the
occasional furnishing of professional services wholly negotiated and
contracted for outside of the City;
F. Any
public utility making franchise payments to the City, as to the franchised
activity upon which such payments are based;
G. Any
person doing business with or providing materials, goods or services
exclusively to the City;
H. Any
licensee or an association of licensees with an established place
or places of business in the City, and any agent employed by them,
as to a business promotion amusement (circus, carnival, parade, or
the like), provided that:
1. The
activity otherwise subject to tax under this chapter is principally
maintained or based upon the premises where such person has such established
place of business, or on adjacent private property,
2. No
donation, admission fee or other charge of any kind is made or paid
by any person for the privilege of viewing or participating in such
activity,
3. Such
activity is maintained solely as a promotional device connected with
such established place of business, and
4. Such
activity is actually carried on by the person maintaining such established
place of business, or by an employee of such person, or by a business
association to which such person belongs, or by an agent or independent
contractor contracting with such person or association;
I. Any
person, as to any vending machine, if 20% or more of the gross receipts
therefrom is donated to a charitable organization, service club or
charity approved by the City Council as being of substantial charitable
benefit to the people of this City;
J. Any
person, as to any vending machine the revenues from which are reported
as a part of the gross revenue of such person as a licensee for some
other business having an established place of business in the City;
K. Any
person having an established place of business in the City, who is
actively engaged in such business, without employees except for members
of his or her immediate family, and who is totally or almost totally
blind, totally or almost totally deaf and dumb, or totally or almost
totally physically disabled in some other manner; provided, that the
total net family income of such person and his or her family residing
with him or her is less than $8,000 per year.
(Prior code § 8-1.7; Ord. 21-1722 § 2)
A. A fee-exempt license may be issued by the Director when the application for issuance of a business license is accompanied by a verified statement of facts clearly showing that the applicant meets the requirements of one or more of the classifications set forth in Section
5.08.050.
B. The
burden of proof shall, in all cases, be upon the applicant to establish
the facts showing entitlement to a fee-exempt license. The Director
may prescribe the form or forms of the statement of facts required,
and may require the applicant to present such other proof of entitlement
as may be reasonable in any particular case.
(Prior code § 8-1.8; Ord. 21-1722 § 2)
A. Every
license issued without requiring payment of the usual fee shall be
stamped Exempt upon its face.
B. Any license issued as fee-exempt may be revoked as provided in Section
5.08.350.
C. Any
license issued as fee-exempt shall be void and shall afford no defense
in any civil or criminal prosecution if any material statement contained
in any application, statement of facts, or other document or representation
relied upon by the Director or City Council in granting exemption
is false or fraudulent.
D. No license
issued without payment of the usual fees may be transferred to any
other person.
E. Every
person receiving a fee-exempt license shall promptly file a verified
report of all funds received and disbursed in the fee-exempt activity.
Any holder of a fee-exempt license shall file such report not later
than January 19th of the succeeding year in the case of an annual
license, and 10 days after any such activity is concluded in all other
cases. The report shall be in such form and detail as may be required
in all similar cases by the Director.
(Prior code § 8-1.9; Ord. 21-1722 § 2)
A. Any person denied a fee-exempt license by the Director, after compliance with the procedural requirements therefor, and believing himself or herself entitled to receive such exemption upon the basis of the evidence filed with the Director, may appeal to the City Council. Such appeal shall be in writing, filed in triplicate with the Director, and shall clearly and concisely state: (1) the subdivision of Section
5.08.050 entitling the applicant to such exemption; (2) the facts relied upon to establish that the applicant meets the requirements and conditions of such subdivision; (3) that the applicant has disclosed all of such facts to the Director; and (4) that the applicant has filed a duly-executed statement of facts as required by this Chapter and such other proof of entitlement as the Director has requested, excepting only such matters as are specified in the notice of appeal.
B. The
City Council may decide such appeal with or without hearing, and shall
deny the appeal unless it finds that the written appeal complies with
the requirements of this section, that the applicant has furnished
to the Director all of the documents and data reasonably required
by him or her, and that the applicant, upon the record, is entitled
to exemption from the usual fees.
(Prior code § 8-1.10; Ord. 21-1722 § 2)
The Director, with the approval of the City Council, may promulgate
and adopt reasonable rules and regulations for the purpose of administering
the provisions of this title, which rules shall be in writing, shall
be filed in the office of the Director and shall be open to public
inspection. Violation of any of such rules or regulations so on file
shall be a misdemeanor.
(Prior code § 8-1.11; Ord. 21-1722 § 2)
A separate license shall be required for each branch establishment
or location of any business, and for each separate type of business
at the same location. Each license shall authorize the licensee to
transact and carry on only the business licensed thereby at the location
or in the manner designated in such license; provided that, warehouses
and distributing plants used in connection with and incidental to
a business licensed under the provisions of this title shall not be
deemed to be separate places of business or branch establishments.
(Prior code § 8-1.12; Ord. 21-1722 § 2)
In the case of any business conducted in, upon or from any establishment
located within the City, and at least 10% of which, on the basis of
floor area, extends across the City boundary line, the usual license
tax for such business shall be reduced by an amount equal to the proportion
of the full tax that the floor area of the portion of the business
located outside the City bears to the floor area of the entire business.
Such business shall be fully liable for any investigation, inspection
or other fees imposed by this title.
(Prior code § 8-1.13; Ord. 21-1722 § 2)
The Director shall, by regulation specify the form and content
of license application forms. No application shall be processed unless
accompanied by a deposit of the amount of taxes and fees estimated
to be required by the Director. Any excess of such deposit over and
above the taxes and fees actually required shall be refunded upon
the issuance of the license, or, if such license is denied, upon such
denial.
(Prior code § 8-1.14; Ord. 21-1722 § 2)
No license shall be issued until all permits required have been
approved, all City departments or officers required to investigate
such application or inspect the premises or facilities to be occupied
or used have approved such issuance, and all taxes and fees due have
been paid.
(Prior code § 8-1.15; Ord. 21-1722 § 2)
A. The
Director shall, by administrative order, from time to time, designate
the investigations and inspections required for particular businesses.
B. The
Fire Department shall review applications which involve businesses
or premises which may constitute substantial fire risks or any risks
of serious danger to human life or property.
C. The
law enforcement agency shall review applications for businesses which
affect public morals, involve substantial danger of fraud or deception,
pose unusual police problems, are usually likely to involve the handling
or receiving of stolen goods, tend to affect traffic control, involve
public assembly, include police-type functions, are of a kind which
tend to attract or involve undesirable persons, or otherwise substantially
affect public safety.
D. The
Health Department shall be required to review applications for businesses
involving the preparation, storage or sale of food or drink, except
in sealed containers.
E. Other
departments, agencies or officers shall review applications when the
proposed business poses special problems dealt with by any such department,
agency or officer.
The Director may, by written directive, grant exceptions from
the requirements of such order, when, in his or her opinion, its literal
application is not required to accomplish the objectives of such requirement
and this chapter.
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(Prior code § 8-1.16; amended during 2008 republication; Ord.
21-1722 § 2)
A. Any
license shall be denied for the following reasons:
1. Failure
to pay the appropriate tax or fee;
2. Failure
to receive the required permits;
3. Failure
to receive the required approvals;
4. Failing
of erroneous or incomplete statements, or for other good cause.
B. Any
person denied a license shall be advised, in writing, of the grounds
for such denial.
(Prior code § 8-1.17; Ord. 21-1722 § 2)
Investigation or inspection fees shall be charged for investigation
or inspection performed in connection with issuance of a license or
permit by the City. Such fees shall be amounts as established by resolution
of the City Council.
No inspection or investigation fee shall be charged if such
investigation or inspection is required prior to issuance of a permit
for which a permit fee is paid by the applicant.
(Prior code § 8-1.18; Ord. 21-1722 § 2)
A. All
licenses, unless otherwise expressly provided in this title, shall
be considered to be annual licenses and the tax therefor shall be
payable on January 1st annually and shall expire on December 31st
of the same year.
B. Licenses
for any shorter period of time, unless otherwise expressly provided
in this title, shall be payable prior to commencing business and shall
expire on December 31st of the same year.
C. When
an original annual license, other than a license for which the license
tax is based on gross receipts, is applied for, the license tax shall
be prorated as follows:
1. If
liability for payment of the business license tax first accrues after
March 31st of the year, the taxpayer shall pay three-fourths of the
annual tax.
2. If
liability for payment of the business license tax first accrues after
June 30th of the year, the taxpayer shall pay one-half of the annual
tax.
3. If
liability for payment of the business license tax first accrues after
September 30th of the year, the taxpayer shall pay one-fourth of the
annual tax.
D. No license shall be valid after December 31st unless the tax imposed by Section
5.08.380 has been paid for each year following the first year, in accordance with the terms of this title, but payment of the tax and penalties and interest due thereafter shall validate such license from the date of such payment.
E. Any
license issued for a business, which operating contrary to the terms
of this title prior to receiving such license, shall be dated and
deemed issued as of the commencement of such business, but such backdating
shall not relieve any person from criminal sanctions for such violation.
(Prior code § 8-1.19; Ord. 21-1722 § 2)
A. Upon
a person making application for the first license to be issued to
him or her by this title or for a newly established business, in all
cases where the amount of license tax to be paid is measured by gross
receipts, such person shall furnish to the Director a verified written
statement, upon a form provided by the Director, setting forth such
information as may be therein referred to and required and as may
be necessary to determine the amount of the license tax to be paid
by the applicant.
B. If the
amount of the license tax to be paid by the applicant is measured
by gross receipts, he or she shall annually estimate the gross receipts
for the remainder of the period to be covered by the license to be
issued. Such estimate, if accepted by the Director as reasonable,
shall be used in determining the amount of license tax to be paid
by the applicant; provided, however, that the amount of the license
tax so determined shall be tentative only. Such person shall, within
30 days after the expiration of each year of the period for which
such license was issued, furnish the Director with a sworn statement,
upon a form furnished by the Director, showing the gross receipts
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
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 such first license was issued.
The Director 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 written statement and paid the license tax herein
required by this section.
(Prior code § 8-1.20; Ord. 21-1722 § 2)
In all cases, an applicant for a renewal of a license or licenses
shall, upon request, submit to the Director, for his or her guidance
in ascertaining the amount of the license tax due from such person,
a written statement, upon a form to be provided by the Director, setting
forth such information concerning the applicant's business during
the preceding year as may be required by the Director to enable him
or her to ascertain the amount of the license tax due from the applicant.
(Prior code § 8-1.21; Ord. 21-1722 § 2)
In any case in which the license tax is based, in whole or in
part, upon the number of employees of the applicant or licensee, the
number of employees upon which the tax is based shall be the average
number of employees who were employed in the particular business within
the City or who used to a substantial extent an office, plant, or
other establishment of the business within the City, during the preceding
calendar year. Such average number of employees shall be based upon
the employer's reports filed with the California Employment Development
Department during the period in question, in the case of a new business,
the applicant shall submit to the City an estimate of the average
number of employees which are intended or expected to be employed
in the City in the business for which the new license shall have been
issued. The applicant shall file with the Director a written statement
showing the actual number of employees employed in the City in the
business during the period such business license was issued.
If the business license tax based upon the actual number of
employees is greater or less than the estimated amount, the tax due
to the City shall be adjusted accordingly.
(Prior code § 8-1.22; Ord. 21-1722 § 2)
A. No statement
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.
B. Such
statement and each of the several items included therein shall be
subject to audit and verification by the Director, his or her deputies,
or other 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.
C. All
licensees, applicants for licenses and persons engaged in business
in the City are required to permit an examination of such books and
records for the purposes aforesaid, during normal business hours.
D. Any information furnished or secured pursuant to this section or Sections
5.08.180 or
5.08.190 shall be confidential, and no unauthorized disclosure or use shall be made thereof by any officer or employee of the City.
(Prior code § 8-1.23; Ord. 21-1722 § 2)
In the event that any person fails to file a required statement
within the time prescribed or after demand therefor, any person fails
to file a corrected statement after demand therefor, the Director
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. If such determination
is made, the Director shall give notice of the amount so assessed
by serving such notice personally or by depositing it in the United
States mail, postage prepaid, addressed to the person so assessed
at his or her last known address.
(Prior code § 8-1.24; Ord. 21-1722 § 2)
Any person aggrieved by any decision of the Director shall,
upon request made within 15 days after such decision, be entitled
to an informal hearing before the Director. Within five days after
such informal hearing, any such aggrieved person may appeal to the
City Council by filing a written notice of appeal with the City Clerk,
and a time and place for hearing such appeal shall thereupon be scheduled
within 30 days. The City Clerk shall give notice to such person of
the time and place of hearing by personally serving it or by depositing
it in the United States mail, postage prepaid, addressed to such person
at his or her last known address. The City Council shall have the
authority to determine all questions raised on such appeal; provided
that, no such determination shall conflict with any substantive provision
of this title.
(Prior code § 8-1.25; Ord. 21-1722 § 2)
Any person who fails to pay a license tax when due shall be
subject to a penalty of five percent on the first day of the month
following the month when such license tax became due, plus an additional
penalty of five percent on the first day of each month thereafter,
not to exceed a total penalty of 25% of the original license tax.
In addition, interest in the amount of one-half of one percent per
month, or fraction thereof, shall be due on taxes and penalties from
and after the date of their imposition.
(Prior code § 8-1.26; Ord. 21-1722 § 2)
In addition to all other power conferred upon him or her, the
Director shall have the power, for good cause shown, to 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; and shall have the further power, with the consent of
the City Council, to compromise any claim as to amount of license
tax due, or to waive any penalties or interest, for good cause.
(Prior code § 8-1.27; Ord. 21-1722 § 2)
When any person is engaged in more than one business for which
a license tax is imposed by this title, a separate license shall be
obtained for each such business.
(Prior code § 8-1.28; Ord. 21-1722 § 2)
No license issued pursuant to this title shall be transferable;
provided, however, that where a license is issued authorizing a person
to transact and carry on a business at a particular place, such licensee
may, upon application therefor and paying a fee in an amount established
by resolution of the City Council, have the license amended to authorize
the transacting and carrying on of such business under the license
at some other location to which the business has been or is to be
moved.
(Prior code § 8-1.29; Ord. 21-1722 § 2)
No person subject to any tax pursuant to this title shall, directly
or indirectly, by contract, subterfuge, or in any manner whatsoever,
require any other person to pay such tax on behalf of the person taxed,
or to pay such tax as a part of a fee, price or division of revenues
to be paid to or received by the person subject to such tax.
Any contract or agreement containing such a provision, or concealing
the fact that a party thereto is violating or has violated or is attempting
to violate this section, shall be unenforceable by the offender as
to recovery of any fees, price or division of revenues otherwise due
to such person, and the other party or parties shall be entitled to
receive all of the benefits thereof and all the net revenues of the
contract activity which required payment of a tax under this title.
(Prior code § 8-1.30; Ord. 21-1722 § 2)
A duplicate license may be issued by the Director to replace
any license previously issued which has been lost or destroyed, upon
the licensee filing a statement of such fact and paying to the Director
a duplicate license fee in an amount as established by resolution
of the City Council.
(Prior code § 8-1.31; Ord. 21-1722 § 2)
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 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 such
business.
(Prior code § 8-1.32; Ord. 21-1722 § 2)
No license issued under the provisions of this title shall be
construed as authorizing the conduct of or continuance of any illegal
or unlawful business.
(Prior code § 8-1.33; Ord. 21-1722 § 2)
No license fee shall be required of any person engaged in any
profession, business, calling, trade or occupation covered by this
title, as an employee, whether compensated by salary, commission,
or other basis, unless otherwise specified in this title.
(Prior code § 8-1.34; Ord. 21-1722 § 2)
No license shall be issued covering any business, profession
or operation for which a permit or license is required by the State
unless the applicant shall exhibit said license or permit to the Director.
(Prior code § 8-1.35; Ord. 21-1722 § 2)
It shall be the duty of the Director to enforce each and all
of the provisions of this title, with such assistance in the enforcement
of this title as may be required by the Director or the City Council
from the law enforcement agency of the City.
The Director in the exercise of the duties imposed upon him
or her by this title, and acting through his or her deputies or 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.
The Director and each and all of his or her deputies and assistants
and any officer of the law enforcement agency of the City shall have
the power and authority to enter, free of charge, and at any reasonable
time, any place of business required to be licensed by this title,
and demand an exhibition of its license certificate. No person having
such license certificate issued in his or her possession or under
his or her control shall wilfully fail to exhibit the same on demand.
The Director shall cause a complaint to be filed against any and all
persons found to be violating any of these provisions.
(Prior code § 8-1.36; Ord. 21-1722 § 2)
Any license issued under the terms of this chapter may be revoked
or suspended at any time by the Director, after public hearing, due
notice of which shall be furnished the licensee, if the Director shall
find, upon evidence heard, that:
A. Any
facts exist upon which a denial of such license would be authorized.
B. The
licensee, or any agent or employee of the licensee, has violated or
has been convicted of violating any of the terms of this title, of
any regulation imposed pursuant to this title, or of any law, statute,
rule, order or regulation of the State of California now or hereafter
in force regulating the occupation or other activity for which the
license was issued.
C. The
licensee obtained the license by fraudulent misrepresentation.
D. The
license authorizes engaging in the business of repairing any property,
such as radios, televisions or vehicles, the licensee or any agent
or employee of the licensee has stolen or been convicted of the theft
of such property or any part thereof.
An appeal may be made to the City Council from any decision
or determination of the Director and the City Council shall exercise
the same discretion, powers and authority as are vested in the Director
by this title upon applications in the first instance.
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(Prior code § 8-1.37; Ord. 21-1722 § 2)
All remedies prescribed by this title 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 provisions of this
title.
(Prior code § 8-1.38; Ord. 21-1722 § 2)
Any violation of any of the provisions of this title or any
knowing or intentional misrepresentation to any officer or employee
of this City of any material fact in procuring the license or permit
provided for in this title shall be deemed a misdemeanor.
(Prior code § 8-1.39; Ord. 21-1722 § 2)
Unless specifically designated otherwise in this Code, the license
tax imposed upon each business shall be in such amount as established
by resolution of the City Council.
(Prior code § 8-2.1; Ord. 21-1722 § 2)