This chapter is enacted to raise revenue for municipal purposes.
(Prior code § 5101; Ord. 2242 § 1, 1995; Ord. 2245 § 1, 1995; Ord. 2254 § 1, 1996)
It is unlawful for any person to conduct, manage, commence, carry on or engage in any trade, calling, business, occupation or profession within the city without first obtaining a license therefor from the city, except as may be provided in this chapter.
(Prior code § 5102; Ord. 2242 § 1, 1995; Ord. 2245 § 1, 1995; Ord. 2254 § 1, 1996)
A.
Application for original and renewal licenses or for an amendment thereto, shall be filed with the city and shall be signed and certified under penalty of perjury or sworn to by the applicant or duly authorized agent.
B.
Each application shall be submitted on a form prescribed by the city.
(Prior code § 5103; Ord. 2242 § 1, 1995; Ord. 2245 § 1, 1995; Ord. 2254 § 1, 1996)
The city shall refuse to issue a license when it is determined from the application for such license that:
A.
The business or occupation for which a license is requested is prohibited by federal, state or local law or would be in conflict with the Constitution and laws of California or the United States; or
B.
The applicant will be, upon engaging in business, in violation of any other provision of this code regulating trade, business, occupation or use of property; or
C.
The applicant has misrepresented information on the application, prior application, business license, or other city account; or
D.
The applicant has outstanding delinquent accounts owed the city and such accounts have not been satisfactorily resolved; or
E.
The applicant has amounts outstanding from prior license applications; or
F.
The applicant or his or her business or occupation is subject to state regulation, and the applicant has not filed with the city a signed statement that the applicant is licensed under the applicable state law; or
G.
The business or occupation for which the license is requested involves in any way whatsoever any commercial cannabis activity prohibited within the city, pursuant to Section 17.200.020(F) in this code.
(Prior code § 5104; Ord. 2242 § 1, 1995; Ord. 2245 § 1, 1995; Ord. 2254 § 1, 1996; Ord. 2420 § 1, 2007; Ord. 2527 § 2, 2016)
Upon determining that all the requirements of this chapter are met, and all fees due the city have been paid, the city shall issue a license which shall show:
A.
The person to whom the license is issued;
B.
The kind of business licensed; and
C.
The name and location of the business.
(Prior code § 5105; Ord. 2242 § 1, 1995; Ord. 2245 § 1, 1995; Ord. 2254 § 1, 1996)
In no case shall any mistake by any officer or employee of the city in stating the amount of a license tax prevent or prejudice the collection by the city of the proper license tax.
(Prior code § 5106; Ord. 2242 § 1, 1995; Ord. 2245 § 1, 1995; Ord. 2254 § 1, 1996)
A license issued contrary to the provisions of this code is void.
(Prior code § 5107; Ord. 2242 § 1, 1995; Ord. 2245 § 1, 1995; Ord. 2254 § 1, 1996)
All administrative decisions relating to issuance or denial of a business license are final unless a written appeal is filed with the city manager or designee.
(Prior code § 5101; Ord. 2242 § 1, 1995; Ord. 2245 § 1, 1995; Ord. 2248 § 1, 1995; Ord. 2254 § 1, 1996)
The city manager or designee shall have sixty days to review the issuance or denial of a business license. The decision of the city manager is final unless written appeal is received by the city clerk within ten days of the date of notice of the decision.
(Prior code § 5109; Ord. 2242 § 1, 1995; Ord. 2245 § 1, 1995; Ord. 2248 § 2, 1995; Ord. 2254 § 1, 1996)
A.
Within thirty days after the filing of the appeal pursuant to Section 5.08.090, the city council shall set a date to consider the appeal at a regular meeting. Written notice of the time and place of the appeal hearing shall be mailed by the city clerk to the applicant at least ten days before the date set for hearing.
B.
In any appeal, the city council may consider the application, the record of the case and other pertinent information.
C.
The city clerk shall, within ten days after decision of the city council, notify the applicant in writing of the decision of the city council. The applicant may seek review of the city council's decision only pursuant to California Code of Civil Procedure Section 1094.5 within the time periods specified in California Code of Civil Procedure Section 1094.6.
(Prior code § 5101; Ord. 2242 § 1, 1995; Ord. 2245 § 1, 1995; Ord. 2248 § 3, 1995; Ord. 2254 § 1, 1996; Ord. 2269 § 1, 1996)
The city manager or designee shall have the authority to establish a payment schedule of business tax owed in cases of demonstrated hardship.
(Ord. 2245 § 1, 1995; Ord. 2254 § 1, 1996)
The determination of which business or type or class of business a licensee or applicant is engaged in or is about to engage in shall be an administrative function of the city.
(Prior code § 5101; Ord. 2242 § 1, 1995; Ord. 2245 § 1, 1995; Ord. 2254 § 1, 1996)
Gross receipts shall be estimated for the first year of operation for the purpose of calculating business license taxes. At the conclusion of the first year, the license tax shall be calculated based on actual gross receipts. Overpayment of the license tax shall result in a refund or credit to the licensee. Underpayment of the license tax shall result in a payment to the city of the difference between the estimated license tax paid and the actual license tax. There shall be no penalty added to amounts owed to the city.
(Ord. 2254 § 1, 1996)
A.
Licenses issued pursuant to this article shall not be transferable to any other person, nor shall any tax paid by any person pursuant to this article be applied, in whole or in part, to the payment of any tax due, or to become due from any other person.
B.
When a license has been 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 of fifty dollars, in advance, have the license amended to authorize the transacting and carrying on of such business under said license at some other location; provided, that the provisions governing procedure shall be applicable.
(Prior code § 5112; Ord. 2242 § 1, 1995; Ord. 2245 § 1, 1995; Ord. 2254 § 1, 1996)
All licenses shall be kept and posted in the following manner:
A.
Any person transacting and carrying on a 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 person transacting and carrying on a business, but not operating at a fixed place of business in the city and not using a motor vehicle in connection with his business, shall keep the license or a duplicate thereof upon his person at all times while transacting and carrying on such business within the city, and shall show the license to any authorized person upon demand.
C.
Any person using a motor vehicle in connection with his business shall attach to each vehicle, in clear view, a sign, sticker or decal issued by the city for identifying such business.
(Prior code § 5113; Ord. 2242 § 1, 1995; Ord. 2245 § 1, 1995; Ord. 2254 § 1, 1996)
The provisions of this article requiring the issuance of a license and the payment of a license tax shall not be applied to licensees under State and Federal Laws or any person transacting and carrying on any business exempt from paying such license tax by virtue of the Constitution or applicable statutes of the United States or the state of California.
(Prior code § 5114; Ord. 2242 § 1, 1995; Ord. 2245 § 1, 1995; Ord. 2254 § 1, 1996)
A.
Charitable, religious, educational, civic or patriotic entities are excepted from payment of license tax under this article, when such entity has first obtained a letter of exemption from tax from the Franchise Tax Board of the state, pursuant to Section 23701, et seq., of the Revenue and Taxation Code.
B.
Any solicitor who claims to be entitled to an exception from the payment of any license provided for in this article upon the grounds that he or she is employed by a charitable or fraternal organization shall file a written, notarized affidavit disclosing the following information:
1.
A list of all corporate officers of said organization;
2.
A financial statement for the business for the most recent fiscal year;
3.
The name of the immediate supervisor and any other information which the city may require to establish such claim of exception.
Thereupon the application shall be forwarded to the city for its action upon the same. The members of said committee shall include, but not be limited to, the chairman of the Westminster ministerial association, the city manager or designee, and the chief of police. No such solicitor shall be entitled to solicit in the city unless and until said organization has obtained such permit. |
(Prior code § 5115; Ord. 2242 § 1, 1995; Ord. 2245 § 1, 1995; Ord. 2254 § 1, 1996)
A.
All licenses, unless expressly stated herein, shall be annual licenses. The annual license taxes shall be payable in advance and shall be for a twelve-month period.
B.
Expiration date shall be the last day of the preceding month of the year succeeding issuance if the application is made on or before the fifteenth day of the month. If the application date is after the fifteenth day of the month, the expiration date shall be the last day of that month of the year succeeding issuance.
(Prior code § 5116; Ord. 2242 § 1, 1995; Ord. 2245 § 1, 1995; Ord. 2254 § 1, 1996)
A.
The city manager shall designate such other city officials to administer, collect fees and enforce the provisions of this section.
B.
The director of finance is designated as tax collector, responsible for assessing all amounts, fees, charges and penalties due, as well as timely collection of such amounts. Such responsibilities include, but are not limited to, review of all charges, fees and penalties, waiver of inappropriate charges, right to enter any place of business for the purpose of verifying a license has been obtained as well as verifying amounts paid and owed, obtaining written information as necessary to verify amounts paid and conducting business license tax audits as appropriate. Information and records produced for review and verification purposes shall remain with the business and shall not be deemed public records.
C.
The city manager shall also designate such other officials, as appropriate, who shall be authorized to demand to see the license of any person engaged in a business activity and to ascertain whether the person has complied with the provisions of this article.
(Prior code § 5120; Ord. 2242 § 1, 1995; Ord. 2245 § 1, 1995; Ord. 2254 § 1, 1996)
A.
For failure to pay any license tax when due, the city shall add a penalty of ten percent per month, not to exceed 120 percent annually, of such license tax on the last day of each month after the due date thereof.
B.
For failure to obtain appropriate business license or for operating a business without a license, the city shall assess additional penalties by multiplying the tax and penalties due by the number of years the business operated without a business license. Penalty shall be computed by a minimum of two years.
C.
In the event a review determines additional tax is due, business shall have sixty days from the date of mailing written notice to appeal and resolve or pay additional amounts due without penalty. Thereafter, city shall assess a penalty of 12 percent annually on all unpaid amounts. The director of finance, or designee, shall have authority to review, modify and waive assessments and penalties, as may be appropriate, but not taxes due and payable.
(Prior code § 5117; Ord. 2242 § 1, 1995; Ord. 2245 § 1, 1995; Ord. 2254 § 1, 1996)
The amount of any license tax and penalty imposed by the provisions of this article shall be deemed a debt to the city. Any action may be commenced by the city in any court of competent jurisdiction for the amount of license tax and penalties.
(Prior code § 5118; Ord. 2242 § 1, 1995; Ord. 2245 § 1, 1995; Ord. 2254 § 1, 1996)