(Legislative History: Ordinance No. 86-002, 1/20/86; Ordinance No. 87-022, 12/7/87; Ordinance No. 90-020, 11/5/90 (Sections 2-2-500 and 2-2-535); Ordinance No. 91-022, 11/18/91 (Sections 2-2-500, 2-2-520, 2-2-555 and 2-2-556); Ordinance No. 92-036, 12/21/92 (Sections 2-2-500, 2-2-520); Ordinance No. 93-027, 12/20/93 (Sections 2-2-500—2-2-560); Ordinance No. 94-027, 12/5/94 (Sections 2-2-500—2-2-560); Ordinance No. 95-020, 11/6/95 (Sections 2-2-505—2-2-580); Ordinance No. 96-016, 12/2/96 (Section 2-2-500); Ordinance No. 04-020, 9/20/04 (Sections 2-2-535, 2-2-536, 2-2-556); Ordinance No. 06-014, 7/27/06 (Section 2-2-500); Ordinance No. 2007-012, 5/21/07 (Section 2-2-500); Ordinance No. 2008-006, 5/19/08 (Section 2-2-500); Ordinance No. 2009-006, 5/18/09 (Section 2-2-500); Ordinance No. 2010-008, 5/17/10 (Section 2-2-500); Ordinance No. 2011-007, 5/16/11 (Section 2-2-500); Ordinance No. 2012-007, 5/7/12 (Section 2-2-500); Ordinance No. 2013-003, 5/20/13 (Section 2-2-500); Ordinance No. 2014-004, 5/19/14 (Section 2-2-500); Ordinance No. 2015-005, 5/18/15 (Section 2-2-500); Ordinance No. 2016-003, 5/16/16 (Section 2-2-500); Ordinance No. 2016-025, 12/19/16 (Section 2-2-500); Ordinance No. 2017-009, 5/15/17 (Section 2-2-500); Ordinance No. 2017-018, 12/4/17 (Section 2-2-500); Ordinance No. 2018-007, 5/21/18 (Section 2-2-500); Ordinance No. 2019-006, 5/5/19 (Section 2-2-500); Ordinance No. 2020-006, 5/22/20 (Section 2-2-500); Ordinance No. 2021-005, 5/3/21 (Section 2-2-500); Ordinance No. 2022-007, 6/6/22 (Section 2-2-500); Ordinance No. 2023-005, 5/15/23 (Section 2-2-500); Ord. No. 2024-004, 5/20/2024 (Section 2-2-500); Ord. No. 2025-004, 5/5/2025 (Section 2-2-500))
Note: Editor's Note: The fees portion of Ordinance 96-016 was put before the voters and was ratified by the electors. The fees portion of Ordinance 95-020 was put before the voters on June 8, 1998 as Measure B (Ordinance 98-04) and was not ratified by the electors. Thus, the fees reverted back to those enacted by Ordinance 94-027, as amended by Ordinance 96-16.
Every person commencing or carrying on a business within this City shall pay a license fee in an amount determined by the Finance Director in accordance with the nature of the business as hereinafter set forth:
Business Classification
Annual Base Fee
Unit Fee
Unit Fee Basis
Automobile Wrecking
$856.90
$ —
Flat/Annual
Bingo
$171.00
$ —
Flat/Annual
Carnival
$171.00
$316.20
Flat/Daily
Christmas Trees/Pumpkin Patch
$856.90
$ —
Flat/Annual
Coin Operated Device
$171.00
$1.70
Per $1,000 of gross receipts
Commercial Advertising
$856.90
$ —
Flat/Annual
Contractor
$171.00
$105.60
Per each owner and each employee
Dance Hall
$856.90
$ —
Flat/Annual
Firearms Dealer
$171.00
$5.20
Per $100 of gross receipts attributable to the sales of firearms capable of being concealed upon the person and ammunition for such firearms, excluding sales to public agencies
Fortune Telling
$856.90
$ —
Flat/Annual
Itinerant Merchant
$171.00
$54.50
Flat/Weekly
Manufacturing
$171.00
$52.70
Per each owner and each employee
Miscellaneous
$171.00
$52.70
Per each owner and each employee
Mobile Food Vendors
$171.00
$ —
Flat/Annual
Nonresidential Property Rental
$171.00
$26.30
Per 1,000 square feet
Residential Property Rental
$171.00
$15.80
Per each unit or space
Parking Lot
$171.00
$118.00
Per $1,000 of gross receipts
Pawnbroker
$856.90
$ —
Flat/Annual
Peddler/Solicitor
$171.00
$52.70
Per each owner and each employee
Professional
$171.00
$132.00
Per each owner and each employee
Public Utilities
$171.00
$52.70
Per each owner and each employee
Recreation and Entertainment
$171.00
$105.60
Per each owner and each employee
Retail
$171.00
$52.70
Per each owner and each employee
Secondhand Dealer
$856.90
$ —
Flat/Annual
Service
$171.00
$105.60
Per each owner and each employee
Towing
$171.00
$1.70
Per $1,000 of gross receipts
Warehouse/Storage
$171.00
$137.00
Per 1,000 square feet
Waste Disposal Site
$171.00
$2.40
Per ton
Wholesale/Distribution — General
$171.00
$137.00
Per 1,000 square feet
Wholesale/Distribution - Large local seller
$171.00
$52.70
Per each owner and each employee, if sales tax revenue to the City is > $50,000 based on prior fiscal year
The business license fees established by this section shall continue to be adjusted annually by an amount equal to the percentage increase in the Consumer Price Index for All Urban Consumers (CPI-U) for the San Francisco-Oakland-San Jose metropolitan area, as published by the U.S. Department of Labor, Bureau of Statistics.
A business license applicant may appeal the fee amount owed by filing a written appeal with the Finance Director within 30 days from the date the fee is first due and payable. The written appeal shall include the facts and circumstances forming the basis for the appeal including, if applicable, the number of employees engaged in the applicant's business and/or the gross receipts of the business. Within 30 days after the appeal is filed, the Finance Director shall adjust the fee owed if he or she determines in his or her sole and exclusive discretion that the fee owed is not calculated correctly.
Except for business categories of coin operated devices, waste disposal site and towing of Section 2-2-500, the business license fee levied in accordance with Section 2-2-500 for any business commenced after June 30 of any year shall be reduced by one-half.
For each transfer of ownership of a licensed business or transfer of a licensed business to a new name or location, an applicant shall pay a Fifty Dollar ($50.00) administrative fee for said license and submit a new business license application.
For each duplicate license issued to replace one lost, a licensee shall pay an amount established by the City Council by resolution.
All fees provided for herein shall be payable before the first day of the period for which the license is issued, and shall be delinquent 30 calendar days thereafter, except that all daily, weekly and monthly fees provided for shall be payable in advance and shall be delinquent upon commencing business.
Before issuing any license to any person who has failed to pay the fee within 30 days after the due date, the Finance Director shall assess against and receive from said person a penalty in the amount of 50% of the business license fee or Fifty dollars, whichever is greater. If any person fails to pay the fee within 90 days of the due date, the Finance Director shall assess against and receive from said person a penalty in the amount of 100% of the business license fee or One hundred dollars, which-ever is greater. Any business found to be without a City business license shall be assessed the appropriate annual business license fee plus a penalty of 100% of the business license fee or One hundred dollars, whichever is greater. This same penalty shall apply to every year in which a business has operated without a business license under the same ownership, even if business was previously in a different location.
The Finance Director may, from time to time, establish an amnesty program whereby the City will not impose the penalties set forth in Section 2-2-535 on an existing business where that business has never previously applied for a business license, and has never previously received notice from the City that the business is required to comply with the provisions of this Chapter. No business will be eligible to participate in an amnesty program more than once. No business will be eligible to participate in an amnesty program if it has previously paid a business license tax, or has previously been notified by the City that the business is obligated to comply with this Chapter. The Finance Director is authorized to set the beginning and end dates for a particular amnesty program. No business may participate in an amnesty program outside the term established by the Finance Director.
Notwithstanding anything herein to the contrary, neither the Finance Director or any other City Official is required to send or give any notice or bill to any person subject to the provisions of this Chapter, and failure to send such notice or bill shall not affect the validity of any license fee or penalty levied pursuant to the provisions of this Chapter.
The payment of a license fee required by this Chapter, the acceptance of said fee by the City, or the issuance of the license to any person shall not be construed to entitle the holder thereof to carry on any business which is in violation of any law or ordinance.
If the Finance Director shall make a mistake in levying or collecting the correct amount of the license fee, such mistake or failure shall not relieve the licensee of the obligation to pay the correct fee to the City.
The amount of any license fee and penalty imposed by the provisions of this Chapter shall be deemed a debt to the City; and any person carrying on any business without first having procured a license from the City to do so shall be liable to action in the name of the City, in any court of competent jurisdiction, for the amount of license, penalties, interest and attorneys' fees.
If the fees are not paid when due, such fee, penalty and interest shall constitute an assessment against the licensee's real property and shall be a lien on the property in the amount thereof, which lien shall continue until the amount thereof including all penalties and interest are paid, or until it is discharged of record.
During July of each year, the Finance Director shall submit to the City Council a report of delinquent charges and fees. A time, date and place for hearing of the report and any objections or protests thereto shall be fixed by the City Clerk. Not less than 10 days prior to the date of such hearing, the Finance Director shall mail written notice thereof to the owner of each of the premises affected thereby, using for this purpose the names and addresses which appear on the last equalized tax assessment roll.
(a) 
At said hearing the City Council shall hear any objections or protests of owners of premises liable to be assessed for delinquent charges or fees. The City Council may make such revisions or corrections to the report as it deems just, after which the report shall be confirmed by resolution. The delinquent charges and fees set forth in the report as confirmed shall constitute special assessments against the respective premises and are a lien on the premises for the amounts of such delinquent charges and fees.
(b) 
Prior to August 10, a certified copy of the confirmed report shall be filed with the County Auditor, who shall enter each assessment on the tax roll against the respective premises. Said assessment shall be collected at the same time in the same manner as ordinary municipal ad valorem taxes and shall be subject to the same penalties and the same procedure and sale in case of delinquency as provided for such taxes. All laws applicable to the levy, collection and enforcement of municipal ad valorem property taxes shall be applicable to such assessments.
(c) 
The lien created attaches upon recordation of a certified copy of the confirmed report in the office of the County Recorder and shall continue until the charges and fees are fully paid.
(d) 
The Finance Director shall set an administrative fee to reimburse the City for the administrative costs of placing a lien on a property to collect delinquent charges, fees, and penalties. This administrative fee shall be added to the delinquent fees and penalties, and shall be included in the lien.
(e) 
Any successor business on a premises, whether related to the previous business or an entirely new business, shall be responsible for all delinquent charges, fees, and penalties associated with that premises. The successor business has the obligation to determine the delinquency status of the prior business.
In any action brought under or arising out of any of the provisions of this Chapter, the fact that the person engaged in any business for which a license is required, or that such person exhibited a sign indicating such business, shall be conclusive evidence of the liability of such person to pay for a license for such business.
No business license fee collected under the provisions of the Chapter shall be refundable or prorated in any manner; except if the business subject to the fee establishes to the satisfaction of the Finance Director that it has paid more than once, the fee was erroneously or illegally collected or paid in excess of the correct amount and files a claim with the Finance Director for refund of such over-payment within a period of one year from the date of the overpayment.
No order for a refund under this Chapter shall be made, except on a claim:
(a) 
Verified by the person who paid the fee, his or her guardian, executor or administrator.
(b) 
Filed within one year after making the payment sought to be refunded.
The person who paid the fee, his or her guardian, conservator, executor or administrator may bring an action only in the Superior Court against the City to recover a fee which the City has refused to refund or for a claim filed pursuant to this Chapter. No other person may bring such an action; but if another should do so, judgment shall not be rendered for the plaintiff.
If the Court finds that a fee is void in whole or in part, it shall render judgment for the plaintiff for the amount of the fee paid or portion thereof that is found to be void. The fee or a portion thereof not found to be void shall constitute a valid business license fee which shall carry penalties, interest and costs for delinquency.