As used in this title the following words and phrases shall have the following meanings:
"Business"
includes professions, trades, occupations and all and every kind of calling whether or not carried on for profit;
"Gross receipts"
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 part of or in connection with the sale of materials, 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. Gross receipts shall also include all receipts from coin-operated vending machines. Excluded from gross receipts shall be cash discounts allowed and taken on sales; any tax required by law to be included in or added to the purchase price and collected from the customer or purchaser; such part of the sale price of property returned by purchasers upon rescission of the contract of sale as is refunded either in cash or by credit; and amounts collected for others where the business is acting as an agent or trustee to the extent that such amounts are paid to those for whom collected.
(Ord. 6040 § 6, 1967; Ord. 6049 § 1, 1973)
A. 
There are imposed upon persons engaged in the specified businesses in this title, within the city limits, license taxes in the amounts hereinafter prescribed. The license tax shall be due and payable before the commencement of any new business. A penalty charge shall accrue to any new business without a license upon the expiration of one year, or after receiving written notice of this requirement, whichever occurs first. Notification shall be in writing and proof of receipt shall be retained on file by the license collector. The tax shall be increased by a penalty of 25% of the license tax 60 days after it is due, and increased by a penalty of 50% of the license tax 90 days after it is due.
B. 
For all previously licensed businesses the license tax shall be due and payable annually in advance on the first day of the month in which the business was originally established. In the event any person fails to pay a license renewal tax, the tax shall be increased by a penalty of 25% of the license tax 60 days after it is due, and increased by a penalty of 50% of the license tax 90 days after it is due.
C. 
The Finance Director or designee shall have the discretion to waive all or a portion of penalties imposed for failure to obtain or renew a business license upon a showing of good cause.
D. 
Nothing contained in this section shall be construed as permitting the operation of a business, which is intended to be operated for only a limited period of time and on a nonpermanent basis, such as athletic events, carnivals, etc., without having first obtained a business license. Each such license shall show the number of such license, the period of time covered thereby, the name of the person to whom issued, and the location or place where such business is to be commenced or conducted, and upon a detachable portion of such license, shall also show the number of such license and the amount of the fee paid therefor. No error or mistake on the part of the license collector or any other person in the determination, stating or collection of the amount of any license tax shall prevent or prejudice the collection by or for the city of what shall be actually due from anyone commencing or conducting any business subject to a license tax, nor shall the issuance of any license under this title authorize the commencing or conducting of any business in any zone, district or location within the city, contrary to the provisions of any zoning or other ordinance of the city.
Applications on forms prescribed by the license collector shall be filed annually by each licensee before the issuance of a license. Any person intending to engage in the business of owning, renting, leasing, operating, maintaining or servicing coin-operated vending machines or newsracks shall include with the application a list of the number, type and location of such machines.
For the purposes of determining the correct tax to be collected, the license collector may at any time require a licensee to furnish his or her books of account and records for inspection and audit and may require the production of other documents and information regarding the business as authorized by law. Refusal by a licensee or applicant to furnish such books of account and records upon request therefor by the license collector shall automatically revoke any then existing business license, and shall require the license collector to refuse to issue any further business licenses to the person so refusing. Any and all books of account and records furnished pursuant hereto, and any and all statements made by a licensee for the purpose of obtaining a business license shall be confidential in character and shall not be subject to public inspection or disclosure, except in the proper proceedings before the City Council or a competent court or tribunal. It is unlawful for any person to cause to be disclosed, except as provided in this title, any of the information required to be furnished hereunder to the license collector for purposes of determining the correct tax to be collected.
(Ord. 6040 § 2, 1967; Ord. 6049 § 2, 1973; Ord. 6061 § 1, 1980; Ord. 6073 § 1, 1983; Ord. NS-324 § 1, 1995; Ord. NS-389 § 1, 1997)
To encourage voluntary compliance with this chapter during the city's public awareness campaign, the city establishes a temporary amnesty period for persons or entities currently engaged in a business that should have been but has not previously been licensed under this chapter. Such persons or entities will not be subject to the penalties specified in Section 5.04.020(A) provided they obtain a business license prior to the end of this amnesty period and prior to being cited for a violation under Section 5.04.030.
This section and the amnesty period shall be operative until September 30, 2000, at which time this section and the amnesty period shall be automatically repealed.
(Ord. NS-549 § 1, 2000)
It is unlawful for any person to conduct any business within the city without first having obtained from the city a license so to do, and each day or portion thereof of conduct of such business constitutes a separate violation of this title.
It is unlawful for any person wilfully to make any false statement or representation for the purpose of obtaining a business license pursuant to the provisions of this title.
(Ord. 6040 § 3, 1967)
No license issued pursuant to this title shall be transferable; provided, that where a license is issued authorizing a person to transact and carry on a business at a particular place, such licensee may upon application therefor and the paying a fee of one dollar have the license amended to authorize the transacting and carrying on of such business under the license at some other location to which the business is or is to be moved.
(Ord. 6040 § 4, 1967)
Upon receipt of an affidavit filed in the office of the license collector, by or on behalf of any licensee, stating that any license has been lost or destroyed, the license collector shall issue a duplicate of such license to the licensee therein named. A charge of one dollar shall be made for each such duplicate license issued, which sum shall be paid into the treasury of the city to the credit of the general fund.
(Ord. 6040 § 5, 1967; Ord. 6061 § 1, 1980)
A separate license must be obtained for each branch establishment or separate place of business in which the business licensed is commenced or conducted within the city, except that in the case of vending machines and newsracks only one license per owner/operator need be obtained. Each license shall authorize the licensee named therein to commence or conduct only that business described in such license and only at the location or place indicated therein; provided, however, that where a license is herein imposed on any business the gross receipts or sales of which are made the basis for fixing the amount of the license fee of such license, a separate license fee shall be paid for each branch establishment or separate place of business in which such business is commenced or conducted, based upon the gross receipts or sales of such branch establishment or separate place of business.
(Ord. 6040 § 6, 1967; Ord. NS-324 § 2, 1995)
All persons conducting businesses within the city at fixed places shall post their licenses issued under this title, except for the detachable portions thereof showing the fees paid, at such places of business.
In all instances in which a license is required under this title for the use of any vehicle, equipment, contrivance or device, the license shall be attached to the vehicle, equipment, contrivance or device. Any person conducting business within the city shall, upon demand therefor by the license collector or properly designated city employee, exhibit his or her license for inspection.
(Ord. 6040 § 7, 1967; Ord. 6061 § 1, 1980)
Nothing in this title shall be deemed or construed to apply to any person conducting any of the following businesses:
A. 
Any business exempt by virtue of the United States Constitution or statutes of the United States or of the State of California from the payment of such taxes as are prescribed in this title;
B. 
Any business conducted under a written franchise from the city;
C. 
Any business which is conducted, managed or carried on only for charitable, fraternal or educational purposes, or from which profit is not derived, either directly or indirectly, by any person.
D. 
Small or large family day care homes (defined in Sections 21.04.147 and 21.04.128), pursuant to California Health and Safety Code Section 1597.46.
(Ord. 6040 § 8, 1967; Ord. CS-435 § 2, 2022)
None of the license tax as provided for by Chapters 5.04 and 5.08 shall be so applied as to occasion an undue burden upon interstate commerce or be violative of the equal protection and due process clauses of the Constitutions of the United States and the State of California.
In any case where a license tax is believed by licensee or applicant for a license to place an undue burden upon interstate commerce or to be violative of such constitutional clauses, the licensee or applicant may apply to the City Council for an adjustment of the tax. Such application may be made before, at, or within six months after payment of the prescribed license tax. The burden of proving an undue burden upon interstate commerce or a violation of the equal protection or due process clauses of the Constitutions of the United States and the State of California shall be upon the applicant. The decision of the City Council shall be final.
(Ord. 6063 § 1, 1981)
In the event of a dispute between an applicant or licensee and the license collector regarding the classification of any business under this title or the amount of the license fee to be paid therefor, then any such applicant or licensee or the license collector/City Attorney, may appeal to the City Council to hear and determine such matter. The appeal shall be taken by addressing a communication to the council in writing, briefly stating the question involved. The communication shall be presented to the City Council at a council meeting within 30 days of its receipt, at which meeting the City Council shall hear such evidence with reference to the subject thereof as may be offered and may continue the hearing from time to time. The findings and decisions of the council after hearing and considering such evidence shall be binding, final and conclusive as to the classification of the business and the amount of license fee involved under this title. Pending the hearing on any such appeal filed by an applicant for a license under this title, no license shall be issued for the business involved in such controversy unless the classification assigned thereto by the license collector is accepted in the mean-time and the license fee therefor paid as provided in this title. Such acceptance and payment shall be deemed made under protest and subject to decision of the council and such adjustment, if any, as the council may order. Appeals by a licensee must be taken within 10 days after the issuance of the license constituting the basis of appeal, and if not so taken shall be waived, and thereafter shall not be considered by the council.
(Ord. 6040 § 9, 1967; Ord. 6061 § 1, 1980)
The granting of a license under this title shall not be deemed in any sense whatsoever a permit or license to conduct the business referred to therein, in any unlawful manner, or in any manner so as to constitute the same a nuisance.
(Ord. 6040 § 10, 1967)
No provision of this title or any license issued under this title, shall give any vested right pursuant to any license issued, or required to be issued, thereunder, either as to the rates or amounts of license fees, or the terms and durations thereof, and any and all matters provided therein are and shall be subject to repeal, amendment, alteration and change to become effective at the end of any license period, and all licenses for such purposes shall be subject to such ordinances of the city as the city may from time to time establish; provided, that if any license is revoked, the amount of the license fee paid shall be proportioned accordingly, and the proportional part for the unexpired part of the term of such license shall be repaid to the licensee within 10 days after written demand, or at the licensee's option, credited upon any other license required of him or her.
(Ord. 6040 § 11, 1967)
Notwithstanding any of the other provisions of this title, in all those cases where application is made for a license for a business which from its general nature, or the materials, goods, wares, merchandise or commodities handled, or to be handled, constitutes, in the opinion of the license collector, a potential fire hazard, or public safety hazard, the license collector may refuse to issue a license for such business unless and until there has been filed with him or her, in writing, from the Community and Economic Development Director and from the Fire Chief, statements approving the location indicated therefor. The applicant shall have the right of appeal to the City Council from any refusal of the license collector to issue any such license under the provisions of this section, such appeal to be made and heard in substantially the same manner as hereinabove contemplated for appeals under Section 5.04.090.
(Ord. 6040 § 12, 1967; Ord. 6061 § 1, 1980; Ord. 1261 § 5, 1983; Ord. NS-676 § 3, 2003; Ord. CS-164 § 14, 2011)
If it is found that an additional license fee amount is required from any licensee, the license collector shall bill the licensee for such amount and such amount shall be paid by the licensee within 30 days after the billing. It is unlawful for any licensee to continue to conduct any business within the city if the licensee is billed as provided in this chapter for an additional license fee and fails to pay such additional license fee within 30 days after such billing. In the event it is found that any licensee has paid a license fee amount in excess of that required, the licensee may submit a request for refund to the license collector, who shall investigate the request and forward the request and recommendation to the City Manager or designee. At the request of the licensee, the license collector may, in the license collector's discretion, apply a refund in an amount less than $25,000.00, or a portion thereof, to the next ensuing license fee payable by such licensee for such business. No minimum license fee or any portion of such minimum fee shall be refunded.
The City Manager reserves the right to pass upon and in his or her discretion either grant or refuse to grant refunds or amounts, or portions thereof, paid as license fees over and above the minimum fee, after ascertaining the facts in each particular case where requests or demand for refund is made or presented.
(Ord. 6040 § 13, 1967; Ord. 6060 § 1, 1979; Ord. 6061 § 1, 1980; Ord. 142 § 2, 2011)
In those cases where any other ordinance of the city prescribing a registration or license fee relates to a particular business, or classification therein referred to, then and in all such cases the particular registration or license fees prescribed by such other ordinance shall be paid and shall be in lieu of the business license fees. It is the purpose and intention of the City Council that every business, which is lawfully subject to the payment of a business license tax shall pay such a tax, but in no case to require a duplication of such business license fees or taxes. Nothing contained in this section, however, shall be construed as relating to permits or other fees required to be paid under the building, electricity and plumbing chapters[1] or permits or other fees required to be paid in connection with such matters as building, plumbing, electrical and similar permits or plan checking fees, as all such fees are in addition to the license taxes or registration charges imposed by this and other ordinances of the city.
(Ord. 6040 § 14, 1967)
[1]
Building, electrical and plumbing codes can be found in Title 18 of this code.
The City Manager shall be responsible for the administration and enforcement of this chapter and may adopt such written procedures as are necessary for its efficient administration. The City Manager's decisions may be appealed within 10 calendar days of the date of the decision to the City Council, whose decision shall be final. Fees for appeal shall be established by resolution of the City Council.
(Ord. NS-549 § 2, 2000)