Before any tax certificate is issued, the applicant shall make a written application to the collector, which shall contain the following information:
A. 
The exact nature or kind of business, profession, show, exhibition, game, occupation or enterprise for which the tax certificate is requested.
B. 
The place where such activity is to be carried on; and if the same is not to be carried on at any permanent place of business, then the residence address, identified as such, of the owners of the same, is to be used.
C. 
The address where the applicant shall consent to receive mail concerning the tax certificate applied for.
D. 
If amount of the license tax to be paid by the applicant is measured by gross receipts, the applicant shall use its actual gross receipts for the prior calendar year. If the applicant does not have a full calendar year of gross receipts, an annualization calculation will be used. If the applicant does not have any gross receipts for the prior calendar year, an estimate of gross receipts for the licensing period is to be used to calculate the tax.
E. 
Where any person contracts, sells or delivers any goods, wares or merchandise in the City for which sales or use tax is payable, the application shall set forth the appropriate California State Board of Equalization permit number.
F. 
Where any person employs others in the course of such business, the application shall set forth the appropriate federal and/or state employer identification number.
G. 
Where any person conducting any business is self-employed, the application shall set forth the applicant's social security number and California driver's license number.
H. 
In the event that the application is made for the issuance of a tax certificate to a person doing business under a fictitious name, the application shall set forth the names and address of residence (post office boxes are unacceptable) of those owning said business or enterprise.
I. 
In the event that the application is made for the issuance of a tax certificate to a person doing business as a state-licensed contractor, the application shall set forth the applicant's state contractor's license number and specialty classification.
J. 
Any further information which the collector may require to enable him or her to issue the type of tax certificate applied for; and any further information which the state may require, or any further information which the collector may deem necessary to properly identify the applicant.
K. 
A signed statement made under penalty of perjury that the statements therein are true and correct, which statement shall be required to be filed with the collector upon submission of any original tax certificate application, annual renewal statement, miscellaneous supplementary statement, or other return of filing.
All information specified to be set forth on any application form prescribed by the collector shall be submitted completely and accurately and the tax certificate shall be deemed based upon the information submitted and represented. The collector shall not be required to receive or consider any application, return or statement unless the signed statement required in subsection K above quoted declaration, in substantially the form hereinabove is properly executed by the applicant or the authorized agent or representative of the applicant, and it is unlawful and shall be deemed a violation of this Code in any such application, return or statement for such applicant or authorized agent or representative of the applicant to make any statement which is false.
(94-3)
No statements or applications required hereunder shall be conclusive as to the matters set forth therein, no shall the filing of the same preclude the City from collecting by appropriate action such sums as are actually due and payable hereunder.
(94-3)
All tax certificates, unless otherwise provided in this Code, shall be prepared and issued by the collector upon the payment to the City of the sum required to be paid hereunder, or upon filing of proof satisfactory to the collector of eligibility for exemption from such payment. Each tax certificate so issued shall state upon the face thereof the following:
A. 
The tax certificate number of the certificate holder;
B. 
The date of expiration of such certificate;
C. 
The persons to whom the same is issued, or where the said persons are doing business under a fictitious name; both actual and fictitious names to whom the same is leased;
D. 
The kind of business, profession, show, exhibition, game, occupation or enterprise for which the certificate is issued and the location of the same;
E. 
A statement that this tax certificate is issued without verification that the certificate holder is subject to or exempt from licensing by the State of California;
F. 
Any additional statement the collector may deem necessary or which the state may require.
(94-3)
The term of a first tax certificate to be issued under the provisions of this title for a business is for a twelve-month period beginning on the first day of the month in which the tax certificate application is accepted by the collector as complete (or the applicant commences business, whichever is earlier) and expiring on the last day of the same month the following year.
(94-3)
The term of renewal tax certificates is for a twelve-month period beginning on the first day of the month following the expiration of the previous tax certificate. Provided, any tax certificate which expires on May 15, 1993, shall be renewed for a period of ten and one-half months, so that it expires on March 31, 1994. Subsequent renewals of such tax certificates shall be for a twelve-month period. There is no grace period during which penalties are waived for tax certificates that are not renewed prior to their expiration date.
(94-3)
All business taxes shall be paid in advance, in lawful money of the United States, or by check, draft or other instrument in the discretion of the collector, at the office of the collector in the financial services department of the City. No tax certificate shall be issued or renewed until the amount due and payable has been paid in full. Any tax certificate, the tax for which has been paid by an instrument such as a check, or draft which is dishonored upon presentation for payment, shall be void and of no effect from its inception. Payment of business taxes following a dishonor of such instrument upon presentation for payment, shall be void and of no effect from its inception. Payment of business taxes following a dishonor of such instrument upon presentation for payment shall thereafter be made only by cashier's check, money order or cash, which fee shall include any applicable penalty, as well as a returned check charge.
(94-3)
Money received during the current year for a tax certificate shall first be applied to the payment of delinquent taxes, sums and penalties due during any preceding calendar year, any balance remaining thereafter shall be applied to the payment of the current business taxes and penalties. A tax certificate issued during any prior year to the same owner, tenant or occupant for the same place of business shall be prima facie evidence in any court or administrative proceeding that the business was continuously operated by the same person or firm from said prior year to the current year.
(94-3)
A. 
No greater or lesser amount of money shall be charged or received for any business tax other than provided for in this title. In no case shall any mistake of the collector in stating the amount of a business tax, or of penalties, accrued thereon prevent or prejudice the collection by the City of what should actually be due from any person carrying on a business subject to business tax under this title. No statement shall be conclusive as to the matters set forth therein, nor shall the filing of the same preclude the City from collection by appropriate action such sum as is actually due and payable hereunder.
B. 
Where a mistake is made in the issuance of any tax certificate with regard to the classification under which said tax certificate was issued, then a new tax certificate shall be issued in the proper classification in lieu thereof, under the date of the original tax certificate, and the certificate holder shall pay any additional amount required by such a change.
(94-3)
In all cases where the tax certificate is based on gross receipts, the applicant shall submit to the collector, for his or her guidance in ascertaining the amount of the tax certificate to be paid by the applicant, a written statement upon a form to be provided by the collector written under penalty of perjury, setting forth such information concerning the nature, location, intended duration, and ownership of applicant's business as well as applicant's gross receipts during the preceding calendar year or annualized gross receipts as may be required by the collector to enable him or her to ascertain the amount of business tax to be paid by said applicant pursuant to the provisions of this title. This renewal statement shall be sent by first class United States mail by the collector no later than thirty days before the taxes are due. Failure to receive such notification shall not exempt the certificate holder from all requirements under this title.
(94-3)
A. 
When the last day of the month in which the business tax is due fails on a Saturday, Sunday, or state or national holiday, payment of the business tax may be made without penalty on the first working day of the month. For the purpose of this section, post marks shall be accepted as the date of payment made, provided the transmitting envelope contains a post office cancellation indicating not later than the date due, or in the case of a weekend or holiday, not later than the first following working day.
B. 
Whenever any other payment, statement, application, report or other communication received by the collector is received after the time prescribed by this title for the receipt thereof, and whenever the collector is furnished sufficient proof that the payment, statement, application, report, request or other communication was in fact deposited in the United States mail prior to the time prescribed for the receipt thereof, the collector shall regard such payment, statement, report, request or other communication as having been timely received.
(94-3)
A. 
For failure to pay a business tax when due, the collector shall add the following penalties: (1) ten percent of said tax on the past due date thereof; (2) plus an additional fifteen percent of said tax on the first day of the second month after the past due date thereof; (3) plus an additional twenty-five percent of said tax on the first day of the third month after the due date thereof; and (4) plus an additional fifty percent of said tax on the first day of the fourth month thereafter; provided, that the maximum amount shall not exceed an amount equal to one hundred percent of the amount of the business tax due.
B. 
No tax certificate or sticker, decal, tag, plate or symbol shall be issued, nor shall one which has been suspended or revoked be reinstated or reissued, to any person who, at the time of applying therefor, is indebted to the City for any delinquent business tax, unless such person, with the consent of the collector, enters into a written agreement with the City, through the collector, to pay such delinquent taxes in monthly installments, or oftener, extending over a period not exceeding one year. In any agreement so entered into, such person shall acknowledge the obligation owed the City and agree that, in the event of failure to make timely payment of any installment, the whole amount unpaid shall become immediately due and payable. In the event, such person fails within a period of thirty days thereafter to render payment in full, his or her current tax certificate may be revoked by the collector. In the event legal action is brought by the City to enforce collection of any amount included in the agreement, such person shall pay all costs of suit incurred by the City or its assignee, including attorney fees. The execution penalties on unpaid balances at the rate provided hereinabove, but no penalties or additional interest shall accrue as hereinafter provided on account of fees included in the agreement after the execution of the agreement and the payment of the first installment and during such time as such person shall not be in breach of the agreement. The execution of such an agreement shall render any subsequent appeal null and void and shall constitute a waiver against future action.
(94-3)
Any penalties assessed hereunder upon attaining a combined amount equal to one hundred percent of the amount of the business tax due shall become merged with the tax payable hereunder and shall be considered as a part thereof for all purposes.
(94-3)
Unless revocation is made upon conditions set forth in a written agreement executed pursuant to Section 4.10.110 of this chapter, no certificate holder's tax certificate shall be suspended and/or revoked for failure to pay the business tax until the penalties accruing for such failure to pay equal one hundred percent of the business tax due for such tax certificate. Whereupon, the collector shall give a notice and an opportunity to be heard as provided in Section 4.04.090 of this title.
(94-3)
Any claim for a refund of any tax, interest or penalty collected or received by the City under this chapter shall be presented in accordance with Chapter 1.16 of Title 1 of this Code.
(94-3; 96-04)
A. 
Any certificate holder transacting and carrying on business at a fixed place of business in the City which is open to the public shall keep the tax certificate prominently posted in a conspicuous and public place upon the premises where such business is carried on. Provided further that any certificate holder transacting and carrying on business at a fixed place of business in the City which is closed to the public shall nevertheless keep the tax certificate posted in a conspicuous and accessible place upon the premises where such business is carried on.
B. 
Any certificate holder transacting and carrying on business but not operating at a fixed place of business in the City shall keep the tax certificate within his or her possession.
C. 
Whenever the City shall provide a special tag or plate for the identification of a vehicle for which a business tax certificate fee has been paid, such tag or plate shall be affixed to the vehicle in accordance with the pertinent regulations of the collector.
D. 
Any person having a tax certificate under the provisions of this title shall produce and exhibit same whenever required to do so by any collector, or any other officer or official or employee authorized to inspect tax certificates or by any person being solicited.
E. 
No person shall exhibit a revoked tax certificate.
F. 
No person shall reproduce, duplicate, copy or alter an original tax certificate for the purpose of circumventing the requirement of this section by giving a false or misleading impression that any duplication of an original City tax certificate is valid and that the appropriate fee therefor has been paid.
(94-3)
A. 
No tax certificate issued pursuant to this title shall be transferable or assignable; provided, that where a tax certificate is issued authorizing a person to conduct a business at a particular place, such certificate holder may, upon application therefor and upon paying a charge of five dollars, have the tax certificate amended to authorize the conducting of such business under said tax certificate at some other location to which the business is or is to be moved.
B. 
When a person holding a tax certificate issued under the provisions of this title changes the name of the business, such person shall upon changing the name make an application to the collector and paying a charge of five dollars to have said tax certificate amended to reflect the change in name.
C. 
Provided further that transfer, whether by sale or otherwise, to another person under such circumstances that the real or ultimate ownership after the transfer is substantially similar to the ownership existing before the transfer, shall not be prohibited by this section. For the purpose of this section, stockholders, bondholders, partnerships or other persons holding an interest in a corporation or other entity herein defined to be a person are regarded as having the real or ultimate ownership of such corporation or other entity.
(94-3)
A duplicate tax certificate may be issued to replace any tax certificate previously issued hereunder which has been lost, damaged or destroyed upon the certificate holder filing a statement of such fact, and at the time of filing such statement, paying a duplicate tax certificate charge of five dollars.
(94-3)
No person holding a tax certificate required by this title shall permit any unlicensed independent contractor, itinerant merchant or other person to use the tax certificate, the licensed premises or the certificate holder's name for the purpose of evading payment of any tax certificate fee or of evading any other provision of this title.
(94-3)
No tax certificate for any succeeding, current or unexpired tax period shall knowingly be issued to any person who, at the time of application, is indebted to the City for any unpaid tax. The total indebtedness shall include the total tax due plus penalties for failure to pay the tax when due.
(94-3)