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.
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(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)