For the purpose of this chapter the following words and phrases
shall have the meaning respectively ascribed to them by this section:
In this chapter and Chapter 5.08 of the Glendora Municipal Code—1967, the masculine includes the feminine and the singular includes the plural;
means and includes every business, profession, trade, calling, avocation, or other occupation expressly mentioned in this chapter or Chapter 5.08 of the Glendora Municipal Code—1967 for which a license tax is established or required whether conducted for profit or not, and every business, profession, trade, calling, avocation, or other occupation by which a person earns all or part of his or her livelihood or which is conducted for profit;
The business license issued pursuant to the provisions of this chapter or Chapter 5.08 constitutes a receipt for the license tax paid, and shall not be construed as a permit or approval from the city for the specific nature or location of any business for which a business license is issued;
as used in this chapter and in Chapter 5.08 means the city of Glendora, California;
means a person who for either fixed sum, price, fee, percentage,
cost and material bases, or compensation other than wages, constructs,
alters, repairs, adds to or improves, moves or demolishes any highway,
road, excavation, building, project or development or any part thereof;
as used in this chapter and in Chapter 5.08 means the director of finance of the city of Glendora;
means a contractor whose principal contracting business is
in connection with any structure built, being built, or to be built,
for the support, shelter and enclosure of persons, animals, chattels
or movable property of any kind requiring in its construction the
use of more than two unrelated building trades or crafts, or to do
or superintend the whole or any part thereof;
includes the total amount of the sale price of all sales
and the total amount charged or received for the performance of any
act or service, of whatever nature it may be, for which a charge is
made or credit allowed, whether or not such act or service is done
as a part of or in connection with the sale of material, goods, wares
or merchandise. Included in "gross receipts" shall be all receipts,
cash, credits, and property of any kind or nature, without any deduction
therefrom on account of the cost of the property sold, the cost of
the materials used, labor or service costs, interest paid or payable,
or losses or other expenses whatsoever. Excluded from "gross receipts"
shall be:
Cash discounts allowed and taken on sales,
Credit allowed on property accepted as part of the purchase
price and which property may later be sold,
Any tax required by law to be included in or added to the purchase
price and collected from the consumer or purchaser,
Such part of the sale price of property returned by purchasers
upon rescission of the contract of sale as is refunded whether in
cash or by credit,
Amounts collected for others where the business is acting as
agent or trustee to the extent that such amounts are paid to those
for whom collected, provided the agent or trustee has furnished the
collector with the names and address of the others and the amounts
paid to them,
That portion of the receipts of a general building contractor
which represent payments to subcontractors, provided that such subcontractors
are licensed under the provisions of this chapter and provided the
general building contractor furnishes the director of finance with
the names and addresses of the subcontractors and the amounts paid
each subcontractor;
means a person constructing, reconstructing, erecting or
converting a building, dwelling or structure intended for his or her
own use and occupancy, and not for the purposes of resale, or as a
business venture with the purpose of gain or profit;
means all domestic and foreign corporations, joint ventures,
associations, partnerships, clubs, fraternal organizations, joint
stock companies, estates, business or common law trusts, syndicates,
or any other individual, group or combination acting as a unit and
engaged in any business in the city other than as an employee;
means any person who furnishes the public with communication,
water, light, gas, heat, power or other public utility or service
subject to regulation by the Public Utilities Commission of the state
of California;
means a contractor whose operations as such are the performance
of construction work requiring special skill and whose principal contracting
business involves the use of specialized building trades or crafts.
(Ord. 1164 § 1, 1972)
This chapter and Chapter 5.08 are enacted for the sole purpose of raising revenue for municipal purposes and are not intended for regulation.
(Ord. 1164 § 1, 1972)
Neither the adoption of this chapter or Chapter 5.08 nor their 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 hereof, nor be construed as a waiver of any license or any penal provision applicable to any such violation, nor be construed to affect the validity of any bond or cash deposit required by any ordinance to be posted, filed, or deposited, and all rights and obligations thereunto appertaining shall continue in full force and effect.
(Ord. 1164 § 1, 1972)
It is unlawful for any person to transact or carry on any business,
trade, profession, calling or occupation in the city without first
having procured a license from the city to do so or without complying
with any and all applicable provisions of this chapter.
Every person who violates any provision of this section is guilty of an infraction, unless the violation is otherwise made a misdemeanor pursuant to Section 1.01.110(b).
(Ord. 1164 § 1, 1972; Ord. 1416 § 4, 1983)
A separate license must be obtained for each branch establishment
or location where the business is transacted and carried on and for
each such separate type of business at the same location, and 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. Warehouses and distributing plants used in connection
with and incidental to a business licensed under the provisions of
this section shall not be deemed to be separate places of business
or branch establishments. Any individual conducting several businesses
at one location, incidental to his principal business, may obtain
a license for the principal business and include all others therein,
in which event, the license tax will be based on the classification
and schedule applicable to the principal business.
(Ord. 1164 § 1, 1972)
No license tax shall be required of or from the following:
(1)
Exempt
under State and Federal Laws. Those exempt from municipal license
taxes by virtue of either the Constitution or the laws of the United
States of America, or of the state;
(2)
Educational
Institutions. Any educational institution not conducted for profit.
As used herein, the term "educational institution" means a public
or parochial institution conducting regular academic instruction at
the kindergarten, elementary, secondary or collegiate levels including
graduate schools, universities and research institutions. Such institutions
must either:
(3)
Charities.
Any enterprise or entertainment conducted or operated for not more
than seven days during any calendar year when the receipts derived
therefrom are to be appropriated to the sole benefit of any church,
school, charitable, welfare, fraternal or patriotic organization,
and from which no profit is derived either directly or indirectly,
by any private individual or person;
(4)
Resident
Farmers, etc. Resident farmers, poultrymen or horticulturists for
selling exclusively their own produce, either to stores, or from house
to house. This exemption shall not apply to nurseries or to any commercial
establishment, or to any person who buys goods for resale as well
as selling his or her own goods;
(5)
Nonresident
Professions. Any doctor, lawyer, architect, dentist or other professional
person not having a fixed place of business within the city who is
called upon to render such professional services within the city;
provided, however, that he or she does not advertise for or solicit
business within the city;
(6)
Ministers.
Ministers engaging in their duties as such;
(7)
Employees
of Licensees. Any person who is acting solely as an employee or as
the direct representative of a business which pays the required license
fee to the city and is named as licensee in an unrevoked license;
(8)
Certain
Manual Labors. Any person who performs manual labor only, on an hourly
or other time basis, and who furnishes only such tools and incidentals
as may be required in the performance of such manual labor. This provision
shall not apply to any person who also furnishes materials, whether
the same are billed separately or not;
(9)
Persons
under Court Order. Any person performing only an act required by order
of a court of competent jurisdiction for performing such an act;
(10)
Students. Students under nineteen years of age who are engaged in
part-time occupations;
(11)
Veterans. Any honorably discharged or honorably relieved soldier,
sailor, marine or airman of the United States who claims to be entitled
to the benefits set forth in Section 16001 or 16001.5 of the Business
and Professions Code of the state shall furnish the director of finance
with satisfactory proof that he or she is physically unable to obtain
a livelihood by manual labor and that he or she is a voter of this
state. Such proof as to such veteran's inability to obtain a livelihood
by manual labor shall be evidenced by a certificate of a duly licensed
physician and issued by such physician within three months prior to
the veteran's application for a license.
(Ord. 1164 § 1, 1972)
Every peddler, solicitor or other person claiming to be entitled to exemption from the payment of any license tax provided for in this chapter or Chapter 5.08 upon the ground that such license tax casts a burden upon his right to engage in commerce with foreign nations or among the several states, or conflicts with the regulations of the United States Congress respecting interstate commerce, shall file a verified statement with the director of finance, disclosing the interstate or other character of his business entitling such exemption. Such statement shall contain:
(1)
The
name and location of the company or firm for which the orders are
to be solicited or secured;
(2)
The
name of the nearest local or state manager, if any, and his or her
address;
(3)
The
kind of goods, wares or merchandise to be delivered;
(4)
The
place from which the same are to be shipped or forwarded;
(5)
The
method of solicitation or taking orders;
(6)
The
location of any warehouse, factory or plant within the state of California;
(7)
The
method of delivery;
(8)
The
name and location of the residence of the applicant;
(9)
Any
other facts necessary to establish such claim of exemption.
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A copy of the order blank, contract form or other papers used
by such person in taking orders shall be attached to the affidavit
for the information of the director of finance.
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(Ord. 1164 § 1, 1972)
None of the license taxes provided for by this chapter or Chapter 5.08 shall be so applied as to occasion an undue burden upon interstate commerce. In any case where a license tax is believed by a licensee or applicant for license to place an undue burden upon such commerce, he or she may apply to the director of finance for an adjustment of the tax so that it 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 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 on such commerce. 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 businesses of like nature, so long as the amount assessed does not exceed the license tax as prescribed by this chapter or Chapter 5.08. 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 of Glendora or at the end of each three-month period, a sworn statement of the gross receipts of the applicant and to 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 chapter or Chapter 5.08.
Any person claiming an exemption pursuant to this section shall
file a verified statement with the director of finance stating the
facts upon which exemption is claimed.
The director of finance shall, upon a proper showing contained in the verified statement, issue a license to such person claiming exemption under this section without payment to the city of the license tax required by this chapter or Chapter 5.08.
The director of finance, after giving notice and a reasonable
opportunity for hearing to a licensee, may revoke any license granted
pursuant to the provisions of this section upon information that the
licensee is not entitled to the exemption as provided herein.
(Ord. 1164 § 1, 1972)
All licenses shall be prepared and issued by the director of
finance or by a person duly appointed to do so by the director of
finance. Each license shall state upon its face at least the following:
(1)
The
person to whom issued;
(2)
The
kind of business licensed thereby;
(3)
The
location of such business;
(4)
The
effective date of such license;
(5)
The
expiration date of such license;
(6)
Such
other information as shall be deemed necessary by the director of
finance.
(Ord. 1164 § 1, 1972)
No license issued pursuant to this chapter shall be transferable
or assignable; provided that where a license is issued authorizing
a person to transact or carry on a business, a licensee may, upon
application therefor and paying a prescribed fee, have the license
amended to authorize the transacting and carrying on of such business
under such license at some other location to which the business is
to be moved. Any person for which such a license change must be made
shall pay a fee established pursuant to resolution of the city council,
for the processing of such address change.
(Ord. 1164 § 1, 1972; Ord. 1536 § 1, 1989)
Every person having a license under the provisions of this chapter
and carrying on a business at a fixed place of business shall keep
such license posted and exhibited, while in force, in some conspicuous
part such place of business. Every person having such a license and
not having a fixed place of business shall carry such license or identification,
as provided, with him or her at all times while carrying on the business
for which the same was granted.
(Ord. 1164 § 1, 1972)
A duplicate license may be used by the director of finance to
replace any license previously issued under this chapter which has
been lost or destroyed upon the licensee filing an affidavit to such
fact and paying to the director of finance a fee, established pursuant
to a resolution of the city council, for the processing of such duplicate
license.
(Ord. 1164 § 1, 1972; Ord. 1536 § 2, 1989)
No license for any ensuing, current or unexpired license period
shall knowingly be issued to any person who, at the time of making
application for any license, is indebted to the city for any unpaid
license tax required to be paid under the provisions of this chapter.
(Ord. 1164 § 1, 1972)
The conviction and punishment of any person for engaging in
any business without first obtaining a license to conduct such business
shall not relieve such person from paying the license tax due and
unpaid the time of such conviction, nor shall the payment of any license
tax prevent a criminal prosecution for the violation of any of the
provisions of this chapter. All remedies prescribed hereunder shall
be cumulative and the use of any one or more remedies by the city
shall not bar the use of any other remedy, for the purpose of enforcing
the provisions of this chapter.
(Ord. 1164 § 1, 1972)
The director of finance, with the approval of the city council,
may promulgate and adopt reasonable rules and regulations for the
purpose of administering the provisions of this chapter, which rules
so promulgated and adopted shall be in writing and be filed in the
office of such director of finance and shall be open to public inspection.
(Ord. 1164 § 1, 1972)
The director of finance of the city and his or her duly authorized
license inspectors shall have and exercise the power to enter free
of charge, at any time, any place of business or premises for which
a license is required, and to demand the exhibition of such license
for the current term from any person engaged or employed in the transaction
of such business. Any information obtained pursuant to the provisions
of this chapter shall be confidential and not be subject to public
inspection, except for the disclosure of the name and address of business
licensees.
(Ord. 1164 § 1, 1972; Ord. 1183 § 1, 1973)
No person shall knowingly or intentionally misrepresent to any
officer or employee of the city any material fact in procuring the
licenses provided for in this chapter.
(Ord. 1164 § 1, 1972)
Where a license for revenue purposes has been issued to any business by the city and the tax therefor paid under the provisions of any ordinance heretofore enacted and the term of such license has not expired, then the license tax described for the business by this chapter or Chapter 5.08 shall not be payable until the expiration of the term of such unexpired license.
(Ord. 1164 § 1, 1972)
