This title is enacted solely to raise tax revenue for municipal
purposes and is not intended for regulation.
(94-3)
There is imposed upon any business, trade, profession, calling and/or occupation conducted within the City a business tax in the amount set forth in Chapter 4.18 of this title. It is unlawful for any person, whether as principal or agent, or employee, either for himself/herself or for any other person, to transact and carry on any business, trade, profession, calling or occupation within the City without first having procured a tax certificate from the City to do so, and paid the business tax therefor. Exceptions to this requirement are set forth in Chapter 4.14 of this title.
(94-3)
Initial business taxes are due and payable within thirty days
after commencement of business in the City. The payment of the taxes
shall not in any way constitute a right or permission to begin operations
of said business.
(94-3)
When any person by use of signs, circulars, business cards,
telephone book or newspapers advertises, holds out or represents that
such person is conducting a business within the City, or when any
person holds an active license or permit issued by a governmental
agency indicating that such person is in business within the City,
or when any person indicates any other evidence of transacting and
carrying on business as may be defined elsewhere herein and such person
fails to deny by a sworn statement given to the collector that he
or she is conducting a business within the City, after being requested
to do so by the collector, then the foregoing facts shall be considered
prima facie evidence that such person is conducting a business within
the City.
(94-3)
Whenever any person is engaged in two or more correlated businesses,
or is carrying on two or more allied activities at the same location
and under the same ownership and management then in that event the
business tax shall be applied once only, and for which amount a single
combined tax certificate shall be issued. Provided, however, that
nothing contained in this section shall be construed to relieve the
payment of two or more business taxes when required, where two or
more separate businesses are conducted in the same location by the
same owner and management and such businesses are not construed by
the collector to be correlated or allied with each other. An appropriate
business tax as set forth in this title shall be paid for each business.
(94-3)
Nothing contained in this title shall be construed to relieve
the obligation to obtain a separate tax certificate and to pay the
appropriate business tax required for each business owned or conducted
by a separate owner within an individual establishment or location
whether or not under the same management.
(94-3)
Any person who operates any business, whether upon a cost, rental
or commission basis as a concession or upon rented floor space in
or upon the premises of any tax certificate holder shall be required
to obtain a separate and independent license pursuant to this title
except as may be otherwise specified.
(94-3)
A.
Where
a business tax is imposed upon any business pursuant to this title,
and such business is conducted with branch establishments or at separate
fixed places, the tax shall be computed as if each such branch or
place were a separate and independent business.
B.
A separate
tax certificate shall be obtained for each branch establishment or
location of the business and for each separate type of business at
the same location. Each tax certificate shall meet the certificate
holder's obligation to have a tax certificate only for the business
described therein, at the location specified in the tax certificate,
and in the manner designated in such tax certificate.
C.
Warehouses
and distributing plants used in connection with and incidental to
a business shall not be deemed to be separate places of business or
branch establishments.
(94-3)
Any person who shall associate temporarily with any local business,
dealer, trader or merchant, or by conducting any temporary business
in connection with, or as a part of or in the name of, any local business,
dealer, trader or merchant, shall not be relieved from the provisions
of this title and shall be required to pay the appropriate business
tax as specified herein.
(94-3)
In the event that any business conducted, managed or carried
on in the City is organized as a partnership or joint venture, the
scheduled business tax need be paid only by the partnership or joint
venture.
(94-3)
In the event that any business conducted, managed or carried
on in the City is organized as a general law corporation, pursuant
to the California General Corporation Law, the scheduled business
tax need be paid only by the corporation.
(94-3)
In the event that any business conducted, managed or carried
on in the City is organized as a professional corporation, the scheduled
business tax need be paid only by the corporation.
(94-3)
Any person required to pay a business tax for conducting a business
under this title shall not be relieved from the payment of any other
permit charge, fee or tax for the privilege of conducting such business
required under any other provision of this Code or any other ordinance
or regulation of the City or other agency, and such person shall remain
subject to all regulatory provisions.
(94-3)
Every person acting as a general contractor, whether building
for their own occupancy or not, shall file with the collector a full,
true and complete written statement, signed by such person, under
penalty of perjury, listing all subcontractors who have performed
or shall perform any service whatsoever for such person within the
City for which a tax certificate is required under the provisions
of this title. Any builder-owner, general engineering contractor,
specialty contractor, or subcontractor, subcontracting any work shall
be deemed a general contractor for the purpose of this section. Said
statement shall include the name, address, telephone number, state
license number and specialty classification of each person required
to have a tax certificate.
(94-3)
The tax certificate issued pursuant to the provisions of this
title constitute a receipt for the business tax paid and shall have
no other legal effect. A tax certificate is a requirement, not a permit,
to transact and carry on any business activity within this City. The
granting of a tax certificate for a business shall not be deemed a
permit to conduct the same in an unlawful manner or on premises where
such business is prohibited by law.
(94-3)
The collector may refer to any governmental agency any statement
and all other information submitted by persons subject to the provisions
of this title in connection with the conduct of a business regulated
or supervised or otherwise the concern of any such agency, including
agencies concerned with health regulations, zoning conformance, fire
safety, police considerations, or any other safeguard of the public
interest. Failure to comply with conditions required by other agency
review may result in revocation of the tax certificate once granted.
(94-3)
If any business tax imposed by this title is for any reason
held to be discriminatory or invalid in amount, by the decision of
any court of competent jurisdiction, such decision shall not affect
the validity of a lesser amount imposed by the collector. The City
Council hereby declares that it would have imposed a business tax
of some amount on the business, occupation, calling, trade, vocation
or other enterprise in question, irrespective of the fact that any
one or more of the business taxes imposed herein may be declared discriminatory
or invalid in amount.
(94-3)
It is unlawful for the collector to make known to the public
in any manner whatsoever information obtained about the business affairs
or operations of an applicant obtained by an investigation of records
and equipment of any person required to obtain a tax certificate,
or pay a business 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. All gross
receipts statements or estimates required by this title shall be confidential
and are hereby declared not to be public records. Any unauthorized
disclosure or use of such information by any officer, agent or employee
of the City shall be subject to the penalty provisions of this Code
in addition to any other penalties provided by law. Provided that
nothing in this section shall be construed to prevent:
A.
The
disclosure to, or the examination of records and equipment by, another
city official, employee, or agent for collection of taxes for the
sole purpose of administering or enforcing any provisions of this
title, or collecting taxes imposed hereunder;
B.
The
disclosure of information to, or the examination of records by, federal
or state officials, or the tax officials of another city or county,
if a reciprocal arrangement exists, or to a grand jury or court of
law, upon subpoena;
C.
The
disclosure of information and results of examination of records of
particular taxpayers, to a court of law in a proceeding brought to
determine the existence or amount of any business tax liability of
the particular taxpayers to the City;
D.
The
disclosure after the filing of a written request to that effect, to
the taxpayer himself or herself, or to his or her successors, receivers,
trustees, executors, administrators, assignees and guarantors, if
directly interested, of information as to the times included in the
measure of any tax paid, any unpaid tax or amounts of tax required
to be collected, interest and penalties;
E.
The
disclosure of the names and business addresses of persons to whom
tax certificates are currently issued, and the general type or nature
of their business;
F.
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 an appeals claim
for tax-exemption, tax certificate reinstatement, refund of forfeited
taxes or bonds, compromise with regard to a claim asserted against
him or her by the City for business taxes, or when acting upon any
other matter;
G.
The
disclosure of general statistics regarding taxes collected or business
done in the City.
(94-3)
