Note: §§ 5.08.190, 5.08.210 and 5.08.240
repealed by Ord. 3603-6/03.
There are imposed upon the businesses, trades, professions,
callings and occupations specified in this title license taxes in
the amounts hereinafter prescribed. It shall be 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 or without complying with any and all applicable
provisions of this title.
(327-4/29, 766-7/60)
When any person shall by use of signs, circulars, cards, telephone
book or newspapers, advertise, hold out, or represent that the person
is in business in the City, or when any person holds an active license
or permit issued by a governmental agency indicating that the person
is in business in the City, and such person fails to deny by a sworn
statement to the Finance Director that they are conducting business
in the City, after being requested to do so by the Finance Director
or authorized employees of the City, then these facts shall be considered
prima facie evidence that the person is conducting a business in the
City.
(3603-6/03, 3751-11/06)
Nothing in this title shall be deemed or construed to apply
to any person transacting and carrying on any business exempt by virtue
of the Constitution or applicable statutes of the United States or
the State of California from payment of such taxes as are herein prescribed.
A.
Interstate Commerce. None of the license taxes provided for
by this title 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 Finance Director 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 or her method
of business and the average number of employees or estimated average
number of employees and such other information as the Finance Director
may deem necessary in order to determine the extent, if any, of such
undue burden on such commerce. The Finance Director shall then conduct
an investigation, and after having first obtained the written approval
of the City Attorney, subject to the approval of the City Council,
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 Finance
Director shall have the power to base the license tax upon the average
number of employees or any other measure which will ensure 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 Finance Director
determine the average number of employees 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
average number of employees 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.
1.
Any
person claiming an exemption pursuant to this chapter shall file a
verified statement with the Finance Director stating the facts upon
which exemption is claimed.
2.
The
Finance Director shall, upon a proper showing contained in the verified
statement, subject to approval of the City Council, issue a license
to such person claiming exemption under this section without payment
to the City of the license tax required by this title.
3.
The
Finance Director, after giving notice and a reasonable opportunity
for hearing to a licensee, as provided in Sections 5.08.240 and 5.08.250,
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.
B.
Charitable and Nonprofit Organizations. As used in this title,
"charitable" and "nonprofit organizations" shall include only religious,
charitable, fraternal, educational, military, state, county or municipal
organizations or associations as defined by Internal Revenue Code
Section 501(c). The provisions of this chapter shall not be deemed
or construed to require the payment of a license tax to conduct, manage
or carry on any business, occupation or activity from any institution
or organization which is conducted, managed or carried on wholly for
the benefit of charitable purposes or from which profit is not derived,
either directly or indirectly, by any person, nor shall any license
tax be required for the conducting of any entertainment, concert,
exhibition or lecture on scientific, historical, literary, religious
or moral subjects within the City whenever the receipts of any such
entertainment, concert, exhibition or lecture are to be appropriated
at any church or school or to any religious or benevolent purpose;
nor shall any license tax be required for the conducting of any entertainment,
dance, concert, exhibition or lecture by a religious, charitable,
fraternal, educational, military, state, county, or municipal organizations
or associations, or lecture are to be appropriated for the purpose
and object for which such organization or association was formed and
from which profit is not derived, either directly or indirectly, by
any person, provided, however, that nothing in this section shall
be deemed to exempt any such organization or association from complying
with any of the provisions of this Code requiring a permit from the
City Council or other City department, or any commission or officer
to conduct, manage or carry on any profession, trade calling or occupation.
C.
Disabled Veterans—Exempted When. Every honorably discharged
soldier, sailor or Marine of the United States, who is physically
unable to obtain his or her livelihood by means of manual labor and
who is a qualified voter of the State of California, shall have the
right to hawk, peddle and vend any goods, wares, or merchandise owned
by him or her, except spiritous, malt, vinous or other intoxicating
beverages, without the payment of a license fee, subject, however,
to the restrictions, limitations, regulations and conditions hereinafter
set forth. Every applicant must comply with the following requirements
before a license may be issued under the provisions of this chapter:
1.
Every
applicant must furnish a certificate of physical disability executed
by a qualified surgeon of the United States Navy, Army, Marines, Air
Force or U. S. Public Health Service, a certificate of honorable discharge
from the United States Navy, Army, Marines, Air Force or U. S. Coast
Guard, and a written recommendation from the representatives of the
local posts of the American Legion and/or the Veterans of Foreign
Wars.
2.
Every
applicant must furnish two identification photographs, one to be attached
to the license issued to said applicant, and the other to be attached
to the copy retained by the Finance Director. The applicant must also
sign both copies of the license at the time of the issuance thereof.
3.
License Issuance Conditions. A license when issued is subject
to the following conditions:
a.
It is nontransferable and for the exclusive use of the licensee named.
b.
Applicant's identification photograph must be attached to the license
at all times, and failure to comply herewith is grounds for revocation
of the license and for refusing its renewal or the issuance of a new
license thereafter.
c.
The licensee named must identify him or herself by his or her signature
and present a valid license whenever required to do so by a police
officer or the Finance Director.
d.
Every license issued under the provisions of this section shall expire
30 days from and after the date of issuance and a new license may
thereafter be issued pursuant to the provisions of this section subject
to review by the Finance Director.
e.
It is unlawful for any person, other than the licensee named, to
use or have in his or her possession any license issued pursuant to
the provisions of this section.
f.
It is unlawful for any person to purchase or transfer any license issued pursuant to the provisions of this section, or for any person to transfer or convey the certificates mentioned in subsection (C)(1) of this section to any other person for the purpose of securing a license as herein provided.
D.
Real Estate Agents. Persons licensed by the California Department
of Real Estate and having their license placed with a broker licensed
by the California Department of Real Estate for purposes of supervision
and control, as required by state law, shall not be subject to taxation
under this title if their broker pays the tax in accordance with the
provisions of this title and includes the real estate agent as one
of its employees for purposes of any computation of the tax.
(327-4/29, 766-7/60, 3603-6/03, 3751-11/06, 3817-4/09)
Persons not required to obtain a license prior to doing business
within the City because of conflict with applicable statutes of the
United States or of the State of California shall not be liable for
payment of the tax imposed by this title.
(327-4/29, 766-7/60, 3603-6/03)
In the case of an application for license under the average
number of employees classification, the applicant shall pay the entire
minimum fee plus the amount based on the average number of employees
at the time the application for license is made.
(766-7/60, 904-6/62, 1605-10/70, 3603-6/03)
The fees for all licenses, whether under flat rate (annual)
status or Classifications A, B, C, and D, shall be payable in advance,
and such license shall cover the period of one year from the first
day of the month in which said license is issued.
(766-7/60, 904-6/62, 1605-10/70)
No renewal license shall be issued until the full amount due
and payable, including any penalties or other unpaid fees or taxes
levied by any City department have been paid in full.
(766-7/60, 904-6/62, 1605-10/70, 3603-6/03, 3751-11/06)
A non-refundable processing fee shall be paid at the time of
application and a non-refundable renewal fee shall be paid annually
to renew the business license. These fees shall be established by
resolution of the City Council. These fees shall be in addition to
any other taxes or fees required by this title or required under any
other chapter of this Code.
(3603-6/03)
In no event shall any portion of the fee be refundable in the
event a business shall cease operation.
(766-7/60, 904-6/62, 1605-10/70, 3603-6/03)
The license fee payable under the average number of employees
classification shall be due and payable in the case of an original
license before the license is issued, and in the case of a renewal
license, shall accompany the application for renewal.
(766-7/60, 904-6/62, 1605-10/70, 3603-6/03)
No license issued pursuant to this title shall be transferable;
provided, that where a license issued authorizing a particular person
to transact and carry on a business at a particular place or under
a particular business name, such licensee may upon application therefor
and paying a fee as adopted by resolution of the City Council have
the license amended to authorize the transacting and carrying on of
such business under said license at some other location to which the
business is or is to be moved or business name.
(766-7/60, 838-6/61, 1605-10/70, 3603-6/03)
For failure to pay a license tax when due, the City Treasurer
shall direct the Finance Director to add a penalty of 10% of the license
tax on the first day of each month after the due date thereof.
(766-7/60, 3603-6/03, 3751-11/06)
No license shall knowingly be issued to any person who, at the
time of making application for any license, is indebted to the City
for any prior unpaid license fee or other fee, permit or invoice.
(372-3/34, 838-6/61, 3603-6/03)
Where, by the terms of this title, a bond is required to be
furnished by any person accruing or applying for a license, such person
shall, before the issuance to him or her of such license, deliver
to the City Treasurer a bond, executed by any reliable surety company
or by two personal sureties, each of whom is the owner of property
within the City, of the value of twice the amount of the penal sum
of the bond.
(327-4/29, 766-7/60, 3603-6/03)
The conditions of the bond shall be in a form approved by the
City Attorney.
(327-4/29, 766-7/60, 3603-6/03)
A separate license must be obtained for each branch establishment
or location of the business transacted and carried on and for each
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; 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.
(766-7/60)
Where a license for revenue purposes has been issued to any
business by the City and the tax paid therefor under the provisions
of any ordinance heretofore enacted and the term of such license has
not expired, then the license tax prescribed for the business by this
title shall not be payable until the expiration of the term of such
unexpired license.
(766-7/60)
A duplicate license, license decal or license plate may be issued
by the Finance Director to replace any license, license decal or license
plate previously issued hereunder which has been lost or destroyed
upon the licensee filing a statement of such fact, and at the time
of filing such statement, paying to the City Treasurer a fee as adopted
by resolution of the City Council.
(766-7/60, 838-6/61, 1605-10/70, 3603-6/03, 3751-11/06)
All licenses must be kept and posted in the following manner:
A.
Any
licensee transacting or carrying on business at a fixed place of business
in the City shall keep the license posted in public view upon the
premises where such business is carried on and have in or upon the
licensee's business vehicles the business license or other form of
license as designated by the Finance Director issued for such vehicle.
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 and have in or upon each of the licensee's business vehicles,
at the time of operation in this City, the business license or other
form of license as designated by the Finance Director issued for such
vehicles.
(766-7/60, 838-6/61, 3603-6/03, 3751-11/06)
Before any license is issued to any person, unless otherwise
provided in this title, a written application by the applicant shall
be made to the Finance Director, upon a form to be secured from the
Finance Director and which application shall contain the following
information:
A.
The
exact nature or kind of business, profession, show, exhibition, game,
occupation or enterprise for which the license is requested;
B.
The
place where such business, profession, show, exhibition, game, occupation
or enterprise is to be carried on, and if the same is not to be carried
on at any permanent place of business, the places of residence of
the owners of the same;
C.
Any
further information which the Finance Director may require to enable
him or her to issue the type of license applied for;
D.
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 place of residence of those owning the business,
profession, show, exhibition, game, occupation or enterprise.
(766-7/60, 3603-6/03, 3751-11/06)
In no case shall any mistake of the Finance Director in stating
the amount of a license prevent or prejudice the collection by the
City of what should be actually due from any person carrying on any
business, profession, show, exhibition, game, occupation or enterprise
subject to a license under the provisions of this title.
(766-7/60, 3603-6/03, 3751-11/06)
A.
No 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 statement
and each of the several items therein contained shall be subject to
audit and verification by the Finance Director.
B.
All
licensees, applicants for license, and persons engaged in business
in the City are required to permit an examination of such books and
records for the purposes aforesaid.
C.
The
information furnished or secured pursuant to this section or Section
5.08.210 shall be confidential except that information which is deemed
to be public records pursuant to state law. Any unauthorized disclosure
or use of such information by any officer or employee of the City
shall constitute a misdemeanor and such officer or employee shall
be subject to the penalty provisions of this title in addition to
any other penalties provided by law.
(766-7/60, 3603-6/03, 3751-11/06)
If any person fails to file any required statement within the
time prescribed, or if after demand therefor made by the Finance Director,
such person fails to file a corrected statement, the Finance 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.
(3603-6/03, 3751-11/06)
In addition to all other powers conferred upon the Finance Director,
he or she 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 in accordance with the City Charter and Municipal Code;
and shall have the further power, with the consent of the City Council,
to compromise and claim as to amount of license tax due.
(766-7/60, 3603-6/03, 3751-11/06)
All fees, penalties and other moneys received by the City Treasurer
pursuant to the provisions of this title shall be deposited to the
general fund of this City upon the same day or the business day next
following the receipt of the same.
(3603-6/03)
The licensee shall renew the license annually by payment of
the tax and renewal fee as set forth by resolution of the City Council,
regardless of whether or not a renewal notice is received by the licensee.
(3603-6/03)
The Finance Director, in the exercise of the duties imposed upon him or her hereunder, shall examine or cause to be examined all places of business in the City to ascertain whether the provisions of Chapters 5.04 through 5.16 of this title have been complied with.
(3603-6/03, 3751-11/06)
The Finance Director, code enforcement officers, and any police
officer shall have the power and authority to enter, free of charge
at any reasonable time, any place of business required to be licensed
herein, and demand exhibition of the licensee's business license.
Any person having such business license theretofore issued, in his,
her or its possession or under his, her or its control, who willfully
fails to exhibit same on demand, shall be guilty of a misdemeanor
and subject to the penalties provided by this title.
(3603-6/03, 3751-11/06)
A.
Any
licensee who is conducting the business licensed in such a manner
as to be detrimental to the public health, morals or safety of the
general public or shall permit the violation of City ordinances, state
laws or the laws of the United States of America within its licensed
establishment shall be subject to having its license suspended or
permanently revoked by the Finance Director.
B.
The
licensee shall be provided with written notice by first class mail,
postage prepaid, of such revocation and/or suspension.
(3603-6/03, 3751-11/06)
Any person aggrieved by any decision of the Finance Director under Huntington Beach Municipal Code Chapters 5.04 through 5.16 may file an appeal with the City Clerk within 15 days of the date of mailing of the notice of revocation or suspension, and, at the time of such filing, pay a fee as adopted by resolution of the City Council.
(3603-6/03, 3751-11/06)
A.
The
City Clerk shall schedule a hearing to be held within 15 days after
the filing of the notice of appeal.
B.
Notice
of the date, time and place of the hearing shall be mailed, postage
prepaid, at least 10 days prior thereto to the licensee at the address
given in the notice of appeal, or if none is provided, to the address
set forth in the permit application.
C.
The
City Council, or their designee, shall have authority to determine
all questions raised on such appeal. The decision of the City Council
or their designee shall be final.
(3603-6/03)
At such hearing, the licensee shall be entitled to be represented
by counsel, and shall be given full opportunity to show cause why
its license shall not be revoked or suspended.
(3603-6/03)
The amount of any license tax and penalty imposed by the provisions
of this title shall be deemed a debt to the City. An action may be
commenced in the name of the City in any court of competent jurisdiction
for the amount of any delinquent license tax and penalties.
(3603-6/03)
All remedies prescribed hereunder 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 the provisions hereof.
(3603-6/03)
No license shall be issued to any person failing to present
all appropriate zoning permits, or who has failed to comply with any
other provision of this Code.
(3603-6/03)
Any person violating this chapter shall be guilty of a misdemeanor,
punishable by a fine of $1,000.00 or by imprisonment in the county
jail for a period not to exceed six months, or by both such fine and
imprisonment.
(3603-6/03)
