As used in this chapter:
means any sign erected for the purpose of advertising a product,
event, person or subject not related to the premises on which the
sign is located.
means professions, trades and occupations and all and every
kind of calling carried on for profit or livelihood.
means the renting, leasing or subletting of real property,
either improved or unimproved for any use except residential use.
means the premises in the City occupied for the particular
purpose of conducting business there, separate and distinct from any
other place of business, and regularly maintained for the purpose
of attending to such business.
means the total amount of the sale price of all sales and
the total amount charged or received for the performance of any act,
service or employment of whatever nature it may be, for which a charge
is made or credit allowed, whether or not such service, act or employment
is done as a part of or in connection with the sale of goods, wares
or merchandise. Included in "gross receipts" shall be all other receipts,
cash, credits and property of any kind or nature except as hereinafter
excluded, and any amount for which credit is allowed by the seller
to the purchaser without any deduction therefor on account of the
cost of the property sold, the cost of the materials used, labor or
service costs, interest paid or payable, losses or other expenses
whatsoever. Excluded from "gross receipts" shall be cash discounts
allowed and taken on sales, any tax which is measured by the sales
price or the gross receipts from the sale or which is a stated sum
per unit of such property sold, included in or added to the purchase
price and collected from the consumer or purchaser; and such part
of the sale price as is refunded either in cash or by credit; or any
property given by the purchaser to the seller as part of the purchase
price and so accepted by the seller for resale; 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.
is defined to be every business conducted solely for the
purpose of selling goods, wares or merchandise in job lots to wholesale
merchants for resale at wholesale.
means one engaged in making materials, raw or partly finished,
into wares suitable for use.
means and includes every person not having a fixed place
of business within the City, who travels from place to place, or has
a stand upon any public street, alley or other public place, doorway
of any building, unenclosed or vacant lot or parcel of land, who sells,
or offers for sale at retail any goods, wares or merchandise in his
or her possession, provided that this definition does not apply to
hobbycraft sales as exempted and defined in Section 5.04.691.
means all domestic and foreign corporations, associations,
syndicates, joint stock corporations, partnerships of every kind,
club, Massachusetts, business or common law trusts, societies and
individuals transacting and carrying on any business in the City.
means a person carrying on the business of acquiring, improving,
selling and leasing or renting real property, with the words "acquiring,"
"improving," "selling" or "leasing or renting" having the following
meanings:
"Acquiring"
means purchasing those estates in real property listed in
paragraph 3 below, other than condominiums;
"Improving"
means one or more of the following and the preparatory planning
for each: Demolition or substantial reconstruction of existing structures;
grading; leveling; construction of streets and other facilities for
the public benefit; construction of buildings and structures; and
landscaping;
"Selling"
means causing, as grantor, the vesting in a grantee of any
of the following estates in real property: A fee simple; a fee simple
determinable; a fee simple subject to a condition subsequent; a life
estate; or a condominium;
"Leasing or renting"
means any agreement, written or oral, giving rise to the
relationship of landlord and tenant, hotel keeper and guest, or any
other relationship by which use of realty and appurtenances is provided
for compensation, for any period or length of time. It is confined
to construction comprising three units or more, but includes the use
of any such construction, whether constructed by a contractor or owner-builder.
means the listing for sale, or acting as an agent in the
purchase, transfer, exchange or sale of an interest in real property
in return for a fee or commission.
is defined to be every business conducted for the purpose
of selling, or offering to sell, any goods, wares or merchandise other
than as a part of a "wholesale business" and "jobbing business" as
defined.
is considered a single vehicle, except that each trailer
over one drawn by a truck-tractor shall be separately considered for
the purpose of measuring the tax required by this chapter.
means and includes every device in, upon or by which any
person or property is or may be transported or drawn upon a public
street or highway, except devices moved by human power or used exclusively
upon stationary rails or tracks.
is defined to be every business conducted solely for the
purpose of selling goods, wares or merchandise in wholesale lots to
retailers for resale at retail.
(Ord. 2930 §§1, 28(b),
29(b), 33(e), 1963; Ord. 2937 §1,
1963; Ord. 2975 §1(b), 1964; Ord. 3196 §1, 1966; Ord. 3450 §1, 1970; Ord. 3951, 1978)
No payment of tax under the provisions of this chapter shall
be construed as permission to conduct or carry on a business at any
place within the City where the conducting or carrying on of such
business is prohibited by the Zoning Ordinance of the City.
(Ord. 2930 §1.1(a), 1963; Ord. 2937 §2, 1963)
No payment of tax under the provisions of this chapter shall
be construed as permission to conduct or carry on a business in such
a manner so as to create or maintain a nuisance.
(Ord. 2930 §1.1(b), 1963; Ord. 2937 §2, 1963)
The ordinance codified in this chapter is enacted solely to
raise revenue for municipal purposes, and is not intended for regulation.
(Ord. 2930 §2, 1963)
There are imposed upon the businesses specified and unspecified
in this chapter taxes in the amounts prescribed, and it is unlawful
for any person to transact and carry on any business in the City without
first complying with any and all applicable provisions of this chapter,
and each day such business is carried on without such compliance shall
constitute a separate violation of this chapter.
(Ord. 2930 §4(a), 1963)
Any person carrying on, either as principal or agent, any business
in the City not herein specifically set forth shall pay the amount
of the tax described herein provided for the business nearest corresponding
to the nature of the business to be taxed.
(Ord. 2930 §4(b), 1963; Ord. 3747, 1975)
A separate tax must be paid for each branch establishment or
separate place of business in which the business is carried on and
each payment of tax shall authorize the payee to engage only in the
business taxed at the location or in the manner designated in such
receipt of payment, provided, that warehouses or businesses used exclusively
in connection with and incidental to businesses taxed under this chapter
shall not be deemed to be separate places of business or branch establishments
to the extent of such exclusive use.
(Ord. 2930 §5(a), 1963)
Every 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 person taxed under any provisions of
this chapter, shall be required to pay a separate and independent
tax pursuant to the appropriate provisions, and shall be subject to
all provisions of this chapter.
(Ord. 2930 §5(b), 1963)
A payment of tax under the provisions of this chapter shall
be valid only for the business at the location for which the payment
of tax was made and the receipt issued; provided, that upon notification
made to the Tax and Permit Inspector of a proposed removal of such
taxed business to a new location, when such move will be accomplished,
and the address of such new location, such tax shall be valid for
such business at the new location.
(Ord. 2930 §6, 1963)
The amount of any tax imposed by this chapter shall be deemed
a debt to the City, and any person carrying on any business without
having paid a tax as herein required, shall be liable to an action
in the name of the City in any court of competent jurisdiction, for
the amount of tax by this chapter imposed on such business, together
with all penalties then due thereon, and the sum of $35.00 which,
if judgment be recovered, shall be applied as attorney fees for the
plaintiff and included and assessed as recoverable costs in the action.
(Ord. 2930 §7(a), 1963)
In no case shall any mistake made by the Tax and Permit Inspector
in determining the amount of the tax prevent, prejudice or estop the
collection by the City of what shall be actually due from anyone carrying
on a business subject to a tax under this chapter.
(Ord. 2930 §7(b), 1963)
It shall be the duty of the Tax and Permit Inspector to prepare
and issue a receipt under this chapter to every person liable to pay
a tax who pays the required tax, and to state in each receipt the
period of time covered, the name of the person to whom issued, the
business taxed and the location or place where such business is to
be carried on.
(Ord. 2930 §8(a), 1963)
No receipt for payment of tax issued under any provisions of
this chapter shall be in any manner transferred or assigned, or authorize
any person other than is therein mentioned or named to do business.
(Ord. 2930 §8(b), 1963)
The Tax and Permit Inspector shall make a charge of one dollar
($1.00) for each duplicate receipt issued to replace any receipt issued
under the provisions of this chapter which has been lost or destroyed.
(Ord. 2930 §8(c), 1963)
All taxes shall be paid in advance.
(Ord. 2930 §9(a), 1963; Ord. 2983 §1, 1964)
A.
All taxes required to be paid under the provisions of this chapter shall be delinquent if not paid on or before midnight of the last day of the calendar month in which the tax period begins, as such tax period beginning is required to be set under the provisions of Section 5.04.190.
B.
Effective
January 1, 1979, all annual renewals shall occur during the month
of January. In order to amend the renewal date of all existing annual
taxes and to cause all new annual taxes to be due in the month of
January, the Tax and Permit Inspector shall pro-rate the tax and issue
licenses for new businesses and renewals for the remainder of the
1978 calendar year based upon the number of months remaining in 1978
at the time of renewal or initial application. Effective January 1,
1979, all new and renewal taxes and licenses shall be for the full
year or the remainder of the year for those expiring before the end
of the 1979 calendar year in order to have all annual taxes due in
the month of January.
(Ord. 2930 §9(c), 1963; Ord. 2983 §1, 1964; Ord. 3951, 1978)
All taxes required to be paid under the provisions of this chapter shall be delinquent if not paid on or before midnight of the last day of the calendar month in which the tax period begins, as such tax period beginning is required to be set under the provisions of Section 5.04.190.
(Ord. 2930 §9(c), 1963; Ord. 2983 §1, 1964)
Except as provided in Section 5.04.170, all annual taxes required to be paid under the provisions of this chapter shall be computed upon a yearly basis, and receipts shall be issued so that the period covered by the tax begins on the first day of the month nearest to the date upon which the tax becomes due and payable.
(Ord. 2930 §9(d), 1963; Ord. 2983 §1, 1964; Ord. 3951, 1978)
Every person who commences the transacting or the carrying on
of business within the City, and who is required to pay a tax under
the provisions of this chapter, shall make payment on or before the
commencement of such business.
(Ord. 2930 §10(a), 1963; Ord. 2983 §2, 1964)
Application forms shall be furnished by the Tax and Permit Inspector
and shall require such information as will enable the Tax and Permit
Inspector to properly classify the business and determine the amount
of the tax to be paid by the applicant. Each applicant must correctly
fill in one of such application forms, sign the same and certify,
under penalties of perjury, that the contents are true and correct.
The completed applications shall be submitted to the Tax and Permit
Inspector who shall compute the proper tax amount and on payment of
such amount, and any accrued penalties, shall issue the appropriate
receipt.
(Ord. 2930 §10(b), 1963; Ord. 2983 §2, 1964)
Every application for which a tax is imposed by Sections 5.04.420 or 5.04.430 shall include or be accompanied by a list setting forth the name of each professional person and each real estate broker, broker-salesman, salesman or agent who is included in the computation of the amount of the tax.
(Ord. 3308 §1, 1968)
Upon application for the issuance of an initial tax certificate,
in all cases where the amount of tax to be paid is measured by applying
a specified rate or amount to:
A.
Increments
of gross income; or
B.
Number
and/or type of vehicles used; or
C.
Lineal
feet of billboard; or
D.
Number
of coin-operated machines; or
E.
Number
of employees and/or agents; or
F.
Increments
of building values on building permits;
G.
Number
of real estate transactions; the applicant shall include in his or
her application an estimate of the anticipated gross income, number
and/or type of vehicles, lineal feet of billboard, number of coin-operated
machines, number of employees and/or agents, or increments of building
values on building permits, or number of real estate transactions,
as is appropriate, which will be applicable to his or her business
for the following 12-month period. Such estimate, if accepted as reasonable,
shall be used by the Tax and Permit Inspector in determining the amount
of tax to be paid by such applicant during such 12-month period; provided,
however, that the amount of tax so determined shall be tentative only
and such applicant shall, within 28 days after the expiration of the
12-month period for which such estimate was made and taxes paid, submit
to the Tax and Permit Inspector a certified or sworn statement upon
a form furnished by the Tax and Permit Inspector, containing the actual
gross income, number and/or type of vehicles, lineal feet of billboards,
number of coin-operated machines, number of employees and/or agents,
or increments of building values on building permits, or number of
real estate transactions, as is appropriate, applicable to such person's
business during the preceding 12-month period. The taxes based upon
such actual data shall be then finally ascertained and, if greater
than amounts actually paid, the applicant shall pay the difference
between the two amounts. If such finally ascertained tax amount be
less than taxes actually paid, such excess shall be credited against
the tax required to be paid for the next year; or, if such excess
shall be refunded to the payee upon his or her filing a claim therefor
in the Finance Office within one year from the expiration of the 12-month
period for which the taxes were paid. The Tax and Permit Inspector
shall not issue to any such person another receipt for payment for
the same or any other business until such person shall have furnished
to him the written statement and paid the tax as required.
(Ord. 2930 §11(a), 1963; Ord. 2983 §3, 1964; Ord. 3951, 1978)
Where there has been no change in the conduct, character or
extent of business, any person required to pay a fixed sum annual
tax under this chapter shall not be required to file a renewal application
upon the expiration of the period for which such tax has been paid.
(Ord. 2930 §12(a), 1963; Ord. 2983 §4, 1964)
Any person required to pay an annual tax which is measured by
applying a specified rate or amount to a variable factor, shall submit
an application for renewal of such receipt of tax payment within 28
days following the expiration of the period for which such tax has
been paid. The application for renewal shall be upon a form to be
provided by the Tax and Permit Inspector, certified under penalties
of perjury to be true and correct, setting forth such information
concerning the applicant's business during the preceding year as may
be required by the Tax and Permit Inspector to enable him or her to
ascertain the amount of tax to be paid by such applicant for the renewal
period.
(Ord. 2930 §12(b), 1963; Ord. 2983 §4, 1964)
The Tax and Permit Inspector may require a corrected statement
or a corrected application to be filed for any period for which payment
of a tax was made at any time within three years from the expiration
of such tax period in order to explain an unreasonable inconsistency
between reported facts and facts gleaned from other sources.
(Ord. 2930 §12(c), 1963; Ord. 2983 §4, 1964; Ord. 3951, 1978)
The information furnished or secured pursuant to this chapter,
except for the name of the applicant, the name and address of the
business, and the nature of the business, shall be confidential. Any
willful and unwarranted disclosure or use of such confidential information
by any officer or employee of the City shall constitute a misdemeanor.
(Ord. 2930 §13, 1963; Ord. 2983 §5, 1964)
If any person fails to file any required application or statement
within the time prescribed, or if after demand made by the Tax and
Permit Inspector he or she fails to file a corrected statement or
a corrected application, the Tax and Permit Inspector may determine
the amount of tax due from such person by means of such information
as he or she may be able to obtain, adding any accrued penalties computed
with respect to the determined tax amount.
(Ord. 2930 §14(a), 1963; Ord. 2983 §6, 1964)
In case such a determination is made, the Tax and Permit Inspector
shall give notice of tax determination, together with accrued penalties,
by serving such notice personally upon the person liable for payment,
or by depositing it in the United States Post Office at Santa Barbara,
or a mail box, sub-post office, substation or mail chute, or other
like facility regularly maintained by the Government of the United
States, in a sealed envelope, postage prepaid, addressed to such person
at his or her last known address. Service by mail is complete at the
date of deposit, except that one additional day within which such
person may respond to such notice as required shall be allowed for
every full 100 miles distance between the place of deposit and the
place of address.
(Ord. 2930 §14(b), 1963; Ord. 2983 §6, 1964)
Within 10 days after service of the notice of tax determination,
the person served may pay the determined tax amount, together with
accrued penalties. If such person does not pay the determined amount,
together with accrued penalties, on or before the expiration of such
tax 10-day period, the Tax and Permit Inspector must cause the matter
to be set for hearing before the City Council within 21 days. Notice
of hearing shall be served by the Tax and Permit Inspector upon such
person at least 10 days prior to the date set for such hearing in
the manner prescribed above for service of notice of tax determination.
Upon the hearing, the Council shall consider all evidence produced,
and written notice of its findings thereon, which findings shall be
final, shall be served upon such person by the Tax and Permit Inspector
in the manner prescribed above for the service of notice of tax determination.
If the Council finds that the amount of tax due and unpaid is equal
to or greater than the amount initially determined by the Tax and
Permit Inspector, the Council shall add $20.00 to the total of the
amount of tax unpaid and accrued penalties to cover the cost of administration
and hearing in the matter.
(Ord. 2930 §14(c), 1963; Ord. 2983 §6, 1964)
Penalties upon the amount of taxes determined pursuant to Sections 5.04.290 - 5.04.310 shall continue to accrue and the amount of such accruing penalties shall be added from time to time to other amounts due until the entire amount due is paid in full.
(Ord. 2930 §14(d), 1963; Ord. 2983 §6, 1964)
Any person aggrieved by any decision of the Tax and Permit Inspector or his or her delegate with respect to the payment of tax under the provisions of this chapter may appeal pursuant to the provisions of Section 1.30.050 of this code.
(Ord. 2930 §15, 1963; Ord. 5136, 1999)
All taxes shall be paid according to this chapter and no payee
shall be entitled to the refund of any portion of the tax paid by
reason of the termination of such taxed activity prior to the expiration
of the term for which such receipt for tax payment shall have been
issued.
(Ord. 2930 §16, 1963)
It shall be the duty of the Tax and Permit Inspector to enforce
the provisions of this chapter and the Chief of Police shall render
such assistance as may be required.
(Ord. 2930 §17, 1963)
Any contractor, real estate developer or other person who obtains
a permit from the Building Division or Public Works Department shall
furnish to the Tax and Permit Inspector the names, addresses, and
business tax numbers of all subcontractors, if any, who perform any
of the work for which the permit was issued. They shall also furnish
to him or her information as to the dates during which the subcontracting
work is performed.
(Ord. 3605 §1, 1973)
Any real estate broker licensed to do business in the City shall
furnish to the Tax and Permit Inspector the name, address, and current
business tax certificate number of all salespersons who operate under
the Real Estate Broker's State of California Broker's License. Said
list shall be submitted annually on or before March 15th.
(Ord. 3951, 1978)
The conviction and punishment of any person for transacting
any business without paying a tax shall not excuse or exempt such
person from the payment of any tax due or unpaid at the time of such
conviction, together with all penalties due as provided in this chapter
and nothing herein shall prevent a criminal prosecution for any violation
of the provisions of this chapter.
(Ord. 2930 §18, 1963)
For failure to pay a tax on or before the delinquency date,
the Tax and Permit Inspector shall add a penalty of 10% and shall
add an additional penalty of 10% on the first day of each month thereafter;
provided, that the amount of such penalty to be added shall in no
event exceed 100% of the tax to which the penalty rates herein provided
for have been applied.
(Ord. 2930 §19, 1963; Ord. 2983 §7, 1964; Ord. 3951, 1978)
A.
Cocktail
lounges, liquor stores, night clubs and other businesses required
to pay a tax under the provisions of this chapter shall exclude from
gross receipts reported to the Tax and Permit Inspector, and the Tax
and Permit Inspector shall not require to be reported or consider
as a part of such businesses' gross receipts, those gross receipts
from the manufacture, importation or sale of alcoholic beverages.
B.
This
section shall be interpreted and construed so as to prevent conflict
between the provisions of this chapter and Article XX, Section 22,
of the California Constitution, and binding court interpretations
and decisions relating to municipal taxation of alcoholic beverage
manufacture, importation and sale within the State of California.
(Ord. 2930 §20, 1963)
Every person carrying on business within the City and not otherwise
specifically taxed by other provisions of this chapter shall pay an
annual tax based upon annual gross receipts at the following rates
and in the following classifications:
CLASSIFICATION "A"
Automobile parts and accessories
Automobile servicing and repairs
Bakeries
Boarding and rooming houses (five or more guests)
Book stores
Cabinetmakers
Candy stores
Catalog merchandising
Cesspool services
Children's shops
Clothing
Coin operated machines
Electrical appliances and fixtures
Finance company (taxed as small loan business)
Financial corporations (not banks) savings and loan, industrial
loan; building and loan
Floor coverings
Florists and nurseries
Fowl and animal feed and related products
Furnace cleaning
Furniture
Fur shops
General appliances
General merchandising
Gift stores
Gunsmiths
Haberdashers
Hardware
Janitorial services
Jewelers
Job printing
Laundries and cleaning agencies
Laundry, cleaning and dyeing plants (including self service
facilities)
Locksmiths
Medicine and drugs
Men's wear
Milliners
Motels and hotels (three or more rental units)
Motion picture theaters
Museums
Musical instruments and supplies
Office supplies and equipment
Paint, glass and wallpaper
Photographers' supplies
Photographic studios
Piano sales and service
Plumbing fixtures and supplies
Radio or television stations
Refrigeration service
Repair shops and service
Retail oil - propane and butane distributors
Saddle shops
Secondhand stores
Shoe repairs
Shoe stores
Souvenir shops
Specialty stores
Sporting goods
Stationery stores
Tailors
Telephone answering service
Tire dealers
Tire repair and recapping
Trailer, recreational vehicle and mobilehome sales
Upholstery and carpet cleaning
Upholstery shops
Variety stores
Video arcades
Water softeners
Wearing apparel
Welding
Yard goods
And any other business not otherwise specifically provided for
in this chapter
CLASSIFICATION "B"
Airplane sales and service
Automobile sales and service
Boat sales and service
Butcher shops
Cafes and restaurants
Caterers
Dairies
Delicatessens
Drive-in establishments
Food stores
Food vending
Garage storage
Grocery stores
Ice, retail
Lumber and building material
Milk bars
Service stations
Soda fountains
|
RATES
| ||
|---|---|---|
|
Annual Gross Receipts In Thousands
|
Annual Tax
| |
|
Classification
| ||
|
"A"
|
"B"
| |
|
$0 - 20
|
$25
|
$25
|
|
20 - 25
|
31
|
25
|
|
25 - 30
|
35
|
25
|
|
30 - 35
|
37
|
28
|
|
35 - 40
|
39
|
30
|
|
40 - 45
|
41
|
31
|
|
45 - 50
|
43
|
32
|
|
50 - 60
|
45
|
34
|
|
60 - 70
|
49
|
37
|
|
70 - 80
|
53
|
40
|
|
80 - 90
|
58
|
44
|
|
90 - 100
|
64
|
48
|
|
100 - 125
|
75
|
57
|
|
125 - 150
|
91
|
68
|
|
150 - 175
|
106
|
80
|
|
175 - 200
|
120
|
90
|
|
200 - 250
|
142
|
107
|
|
250 - 300
|
168
|
126
|
|
300 - 350
|
195
|
146
|
|
350 - 400
|
221
|
166
|
|
400 - 450
|
242
|
182
|
|
450 - 500
|
266
|
200
|
|
500 - 600
|
292
|
219
|
|
600 - 700
|
325
|
244
|
|
700 - 800
|
360
|
270
|
|
800 - 900
|
374
|
281
|
|
900 - 1000
|
400
|
300
|
The annual tax on annual gross receipts in excess of $1,000,000.00
shall be as follows:
Classification "A": $400.00 plus $20.00 per $100,000.00 gross
receipts or fraction thereof up to $3,000,000.00, plus $15.00 per
$100,000.00 gross receipts or fraction thereof between $3,000,000.00
and $6,000,000.00 gross receipts or fraction thereof, plus $10.00
per $100,000.00 gross receipts or fraction thereof in excess of $6,000,000.00
gross receipts or fraction thereof.
Classification "B": $300.00 plus $20.00 per $100,000.00 gross
receipts or fraction thereof up to $3,000,000.00, plus $15.00 per
$100,000.00 gross receipts or fraction thereof between $3,000,000.00
and $6,000,000.00 gross receipts or fraction thereof, plus $10.00
per $100,000.00 gross receipts or fraction thereof in excess of $6,000,000.00
gross receipts or fraction thereof.
(Ord. 2930 §21, 1963; Ord. 3410 §1, 1970; Ord. 3418 §1, 1970; Ord. 3951, 1978; Ord. 4269, 1984; Ord. 4330, 1985; Ord. 4407, 1986)
Every person carrying on the business consisting of manufacturing,
packing, processing or selling at wholesale any goods, wares and merchandise
or commodities at a fixed place of business within the City shall
pay an annual tax based upon annual gross receipts at the following
rates:
|
Annual Gross Receipts in Thousands
|
Annual Fee
|
|---|---|
|
$0 - 50
|
$25
|
|
50 - 60
|
27
|
|
60 - 70
|
29
|
|
70 - 80
|
32
|
|
80 - 90
|
35
|
|
90 - 100
|
38
|
|
100 - 125
|
45
|
|
125 - 150
|
55
|
|
150 - 175
|
64
|
|
175 - 200
|
72
|
|
200 - 250
|
85
|
|
250 - 300
|
101
|
|
300 - 350
|
117
|
|
350 - 400
|
133
|
|
400 - 450
|
145
|
|
450 - 500
|
160
|
|
500 - 600
|
175
|
|
600 - 700
|
195
|
|
700 - 800
|
216
|
|
800 - 900
|
224
|
|
900 - 1000
|
240
|
The annual fee on annual gross receipts in excess of $1,000,000.00
shall be as follows:
$240.00 plus $20.00 per $100,000.00 gross receipts or fraction
thereof up to $3,000,000.00 plus $15.00 per $100,000.00 gross receipts
or fraction thereof between $3,000,000.00 and $6,000,000.00 gross
receipts or fraction thereof, plus $10.00 per $100,000.00 gross receipts
or fraction thereof in excess of $6,000,000.00 gross receipts or fraction
thereof.
(Ord. 2930 §22, 1963; Ord. 3410 §2, 1970; Ord. 3418 §2, 1970; Ord. 3951, 1978)
A.
Every
person carrying on the business of house moving, grading, paving,
wrecking, sewer, pipeline, trenching, excavating, general or building
contractor shall pay an annual tax of $100.00.
B.
Every
person carrying on the business of electrical, plumbing, painting,
specialty or any other contractor not specifically mentioned in the
preceding paragraph of this section, shall pay an annual tax of $80.00.
(Ord. 2930 §23, 1963)
Every person carrying on a business generally or specifically mentioned in Section 5.04.410, shall post in a conspicuous, easily visible location on any site where he or she is carrying on said business, his or her name and business tax number and the names and business tax numbers of any and all subcontractors who perform any of the work at said site.
(Ord. 3605, 1973)
Every person conducting or carrying on any business, profession
or occupation herein enumerated, shall pay an annual tax based upon
each professional member and the average number of employees computed
as follows:
A.
The
first person practicing his or her profession, or semi-profession,
$100.00 per year.
B.
For
each additional professional or semi-professional, other than as a
salaried employee, $100.00 per year.
C.
For
each additional professional or semi-professional, as a salaried employee,
$40.00 per year.
D.
For
each employee in addition to the above, $20.00 per year. Abstract
and title
Abstract and title
Accountant
Advertising agent
Appraiser
Architect
Artist
Assayer
Attorney at law
Auditor
Bacteriologist
Blueprinter
Book agent
Broker or commission agent other than real estate brokers and
agents
Certified public accountant
Chemist
Chiropodist
Chiropractor
Civil, electrical, mining, chemical, structural, consulting
or hydraulic engineer
Climatologist
Collection agency
Computer programmer
Corporate headquarters
Credit reporting bureau
Dentist
Designer, illustrator or decorator
Detective agency and/or private patrol
Draftsman
Drugless practitioner
Electrologist
Engineer
Engraver
Entomologist
Feed, grain and fruit broker
Geologist
Illustrator or show card writer
Insurance or claims adjuster
Interpreter
Landscape gardener or architect
Lapidary
Masseuse
Mercantile agency
Meteorologist
Mortician
Naturopath
Nurse
Oculist
Optician
Optometrist
Osteopath
Physician
Physiotherapist
Piano tuner
Property management
Public stenographer
Research labs (no gross receipts)
Roentgenologist
Sign painter
Surgeon
Surveyor
Systems analyst
Taxidermist
Termite inspector
Veterinarian
And every person conducting or carrying on the business of treating,
curing, administering to or giving treatments to the sick, wounded
or infirm for the purpose of bringing about their recovery, by any
method or pursuant to any belief, doctrine or system other than those
herein specifically named and charging a fee or compensation therefor.
And any other profession or semi-profession not otherwise classified
in this chapter. For purposes of determining whether a position is
professional or semi-professional, the Tax and Permit Inspector shall
use and be guided by the then current edition of the Dictionary of
Occupational Titles issued by the U.S. Department of Labor, Employment
and Training Administration. A copy of said dictionary is on file
with the Tax and Permit Inspector and the Office of Citizen Services.
(Ord. 2930, 1963; Ord. 3522, 1972; Ord. 3861, 1976; Ord. 3951, 1978; Ord. 4269, 1984)
A.
Every
person carrying on the business of operating an apartment house, a
court, multi-unit residential, a permanent recreational vehicle or
mobilehome park (as defined in Titles 28 and 30 of this code), two-unit
or single-unit residential, which business controls a total of three
or more rental units, shall pay an annual fee based upon the total
gross receipts as follows: Annual Tax - $15.00 minimum plus $1.00
per $1,000 gross receipts or fraction thereof over $10,000.
B.
For
purposes of this section, rental unit shall mean a residential unit
which is offered for rent, lease or charge and shall include, but
not be limited to, the following or like situations: a single-unit,
two-unit, or multi-unit residential, mobilehome park space or permanent
recreational vehicle space.
(Ord. 3951, 1978; Ord. 4269, 1984; Ord. 5798, 2017)
Every person carrying on the business of renting, leasing or
subletting one or more commercial rentals shall pay an annual fee
based upon the total gross receipts as follows:
Annual Tax - $15.00 minimum plus $1.00 per $1,000 gross receipts
or fraction thereof over $10,000.
(Ord. 3951, 1978)
A.
Every
person conducting or carrying on business as a real estate broker
and who is licensed as such by the State of California and having
a business office in the City shall pay an annual tax of $100.00.
B.
Every
person conducting or carrying on business as a real estate salesperson
or agent and having a business office in the City shall pay an annual
tax of $40.00.
C.
Every
person conducting or carrying on business as a real estate broker
and having a business office in the City shall pay a tax of $20.00
for each employee in such business other than those employed as, and
licensed by the State as, real estate salesmen or agents.
(Ord. 2930, 1963; Ord. 3402, 1970; Ord. 3861, 1976; Ord. 3951, 1978)
Each person conducting or carrying on business as an agent,
salesperson or real estate broker who is licensed as such by the State
of California and who does not have a business office within the City
shall pay an annual tax at the rate of $10.00 per real estate transaction
affecting property within the City during the year up to a maximum
of $40.00 per salesperson or agent and $100.00 per broker.
(Ord. 3951, 1978)
A.
Every
person carrying on the business of real estate developer shall pay
an annual tax measured by the established and indicated building values
on building permits issued by the City, if any, according to the following
schedule:
|
Building Permit Value - Yearly Total
|
Annual Tax
|
|---|---|
|
$0 (no permits issued) to $250,000.00
|
$100.00
|
|
$250,000.00 up to $500,000.00
|
150.00
|
|
$500,000.00 and above
|
200.00
|
B.
A person carrying on the business of real estate developer as defined in Section 5.04.010 shall be deemed to be carrying on such business in the City if:
C.
The
following activities of a person whose business is classified and
taxed under this section shall be deemed to be incidents and parts
of such business, and shall not be separately classified and taxed,
so long as and to the extent that such activities are confined exclusively
to the real property, as improved, acquired in the course of such
business:
D.
Notwithstanding
any other provision of this section, the classification and taxing
as real estate developer of any person shall not preclude additional
classification and taxing under other sections of this chapter where:
1.
Improved
real property is acquired and held for the production of rental income
for a period of time longer than one year; or
2.
Real
property is acquired and improved and, measuring from the date of
approval upon final inspection by the Building Division, such improved
real property is held for the production of rental income for a period
of time longer than one year.
E.
If 50%
or more of the ownership interest of a business otherwise subject
to classification and taxing under this section is owned by a person
classified and taxed under this section, then such business shall
not be separately taxed but shall be included as a part of the business
of the person classified and taxed under this section.
(Ord. 2930 §25.1, 1963; Ord. 2975 §1, 1964)
Every person not having a fixed place of business within the
City who delivers within the City goods, wares or merchandise of any
kind by vehicle, or who provides any service by the use of vehicles
in the City, shall pay an annual tax of $30.00 per vehicle for each
vehicle used within the City, or a tax based upon the annual gross
receipts of the business derived from all business done and deliveries
made within the City, computed according to the following table, whichever
is greater.
|
Annual Gross Receipts in Thousands
|
Retail Business (M.C. §5.04.390)
|
Annual Tax Manufacturing, Wholesaling and Processing Business (M.C. §5.04.400)
|
|---|---|---|
|
$25 - 30
|
$35
|
|
|
30 - 35
|
37
|
|
|
35 - 40
|
39
|
|
|
40 - 45
|
41
|
|
|
45 - 50
|
43
|
|
|
50 - 60
|
45
|
|
|
60 - 70
|
49
|
(minimum)
|
|
70 - 80
|
53
|
$32
|
|
80 - 90
|
58
|
35
|
|
90 - 100
|
64
|
38
|
|
100 - 125
|
75
|
45
|
|
125 - 150
|
91
|
55
|
|
150 - 175
|
106
|
64
|
|
175 - 200
|
120
|
72
|
|
200 - 250
|
142
|
85
|
|
250 - 300
|
168
|
101
|
|
300 - 350
|
195
|
117
|
|
350 - 400
|
221
|
133
|
|
400 - 450
|
242
|
145
|
|
450 - 500
|
266
|
160
|
|
500 - 600
|
292
|
175
|
|
600 - 700
|
325
|
195
|
|
700 - 800
|
360
|
216
|
|
800 - 900
|
374
|
224
|
|
900 - 1000
|
400
|
240
|
|
Retail Business Annual Gross Receipts in Thousands
|
Annual Tax
|
|---|---|
|
Annual gross receipts in excess of $1,000,000.00
|
$400.00 + $20.00 per $100,000.00 gross receipts up to $3,000,000.00
+ $15.00 per $100,000.00 gross receipts between $3,000,000.00 and
$6,000,000.00 gross receipts, + $10.00 per $100,000.00 gross receipts
in excess of $6,000,000.00 gross receipts.
|
|
Manufacturing, wholesaling and processing business annual gross
receipts in excess of $1,000,000.00
|
$240.00 + $20.00 per $100,000.00 gross receipts up to $3,000,000.00
+ $15.00 per $100,000.00 gross receipts between $3,000,000.00 and
$6,000,000.00 gross receipts, + $10.00 per $100,000.00 gross receipts
in excess of $6,000,000.00 gross receipts.
|
The provisions of this section shall become effective on the
first day of July, 1971.
(Ord. 2930 §26, 1963; Ord. 3426 §1, 1970; Ord. 3470 §1, 1971)
Every person carrying on the businesses herein enumerated shall
pay an annual tax as follows:
|
Business
|
Annual Tax
|
|---|---|
|
Dancing
|
$128.00
|
|
Café entertainment
|
500.00
|
|
Fortune tellers
|
240.00
|
|
Golf courses
|
120.00
|
|
Golf courses, miniature
|
80.00
|
|
Golf driving ranges
|
80.00
|
|
Hospital
|
250.00
|
|
Pawnbroker
|
240.00
|
|
Telephone soliciting
|
200.00
|
(Ord. 2930, 1963; Ord. 3229, 1967; Ord. 3861, 1976; Ord. 4407, 1986)
Every person engaged in the business of billboard advertising
shall pay an annual tax of $200.00, or 50 cents ($0.50) per lineal
foot of billboard located in the City, whichever is greater.
(Ord. 2930, 1963; Ord. 3861, 1976)
A.
Every
person carrying on the business of operating any truck, tractor or
other vehicle for the transportation of property for hire or compensation,
and who in the course of that business uses the public streets and
highways of this City for the purpose of such business, shall pay
an annual tax measured as follows:
1.
For
any vehicle having not more than two axles, according to the following
schedule:
2.
For
any vehicle having three or more axles or for any trailer, semi-trailer,
pole or pipe dolly, or other dolly according to the following schedule:
3.
The
minimum annual tax payable under this section shall be $20.00.
B.
In determining
the weights and types of equipment upon which the tax under this section
is required to be measured, the weight prescribed by the Motor Vehicle
Code of the State of California shall apply and the applicant for
such tax shall present the certificate of registration from that Department
for reference.
C.
Every
vehicle upon which the tax under this section is required to be measured
shall have conspicuously displayed thereon the tax sticker furnished
by the Tax and Permit Inspector.
D.
Any person required to pay the annual tax imposed by this section, when making any statement, other than a corrected statement, set out in Sections 5.04.210 through 5.04.240, may estimate the number of and the unladen weights of any vehicles to be used as specified in subsection A of this section. Such estimate may be based upon any reasonable method of calculation and any finally determined overpayments or underpayments shall be paid in, credited, or returned, in the manner provided in Sections 5.04.230 to 5.04.240.
E.
No tax
hereunder shall be required for the operation of any vehicle for any
day or fraction thereof when such vehicle is operated exclusively
between points within this City and points without this State.
F.
No tax
hereunder shall be required for the operation of any motor vehicle
or equipment along the streets of this City if such operation is merely
occasional and incidental to a business conducted elsewhere; provided,
however, that no operation shall be deemed merely occasional if trips
or hauls are made, beginning or ending at points within this City
upon an average of more than once a week in any quarter, and a business
shall be deemed to be conducted within this City if an office or agency
is maintained here or if transportation business is solicited here.
G.
The
provisions of this section are not to be construed as imposing a tax
upon vehicles, but as a method of classification of business.
(Ord. 2930, 1963; Ord. 3861, 1976)
A.
Every
person carrying on the business of operating any vehicle for the transportation
of persons for hire, and who in the course of that business uses the
public streets and highways of this City for the purpose of such business,
shall pay an annual tax to be measured as hereinafter provided.
B.
The
business taxed under the provisions of this section shall be the transportation
of persons:
1.
Wholly
within the City;
2.
From
a place or places outside the City to a place or places within the
City;
3.
From
a place or places within the City to a place or places outside of
the City;
4.
From
a place or places within the City to a place or places within the
City even though such transportation involves going outside the City
in the course thereof.
C.
This
section shall not apply to the business of operating motor coaches
or other motor vehicles under the provisions of a franchise granted
by, and which requires a franchise fee or charge based upon, such
operations to be paid to the City, when such fee or charge has been
paid.
D.
The
tax required to be paid under this section shall be measured as follows:
1.
For each ambulance, the tax shall be 10 cents ($0.10) for each day or fraction thereof of its operations as specified in subsection B of this section;
2.
For each vehicle having a seating capacity of 10 or less persons, the tax shall be 22 cents ($0.22) for each day or fraction thereof of its operation as specified in subsection B;
3.
For each vehicle having a seating capacity of 11 to 30 persons, inclusive, the tax shall be 26 cents ($0.26) for each day or fraction thereof of its operation as specified in subsection B;
4.
For each vehicle having a seating capacity of more than 30 persons, the tax shall be 30 cents ($0.30) for each day or fraction thereof of its operation as specified in subsection B;
5.
The
minimum annual tax payable under this section shall be $20.00.
E.
Notwithstanding the provisions of subsection D above, where any vehicle is operated exclusively on any day to transport students or members of bona fide youth organizations and their supervising adults to and from public or private schools, school events, or other youth activities, without regard to the manner or source of compensation to the operator, the tax shall be 10 cents ($0.10) for each day or fraction thereof of its operation as specified in subsection B.
F.
Every
vehicle upon which the tax under this section is required to be measured
shall have conspicuously displayed thereon the tax sticker furnished
by the Tax and Permit Inspector.
G.
Any person required to pay the annual tax imposed by this section, when making any statement, other than a corrected statement, set out in Sections 5.04.200 through 5.04.230, may estimate the number of and the seating capacities of any vehicles to be used as specified in subsection B of this section. Such estimate may be based upon any reasonable method of calculation and any finally determined overpayments or underpayments shall be paid in, credited, or returned in the manner provided in Sections 5.04.220 to 5.04.230.
H.
No tax
hereunder shall be required for the operation of any vehicle for any
day or fraction thereof when such vehicle is operated exclusively
between points within this City and points without this State.
I.
No tax
hereunder shall be required for the operation of any vehicle along
the streets of this City if such operation is merely occasional and
incidental to a business conducted elsewhere; provided, however, that
no operation shall be deemed merely occasional if trips are made beginning
or ending at points within this City upon an average of more than
once a week in any quarter, and a business shall be deemed to be conducted
with this City if an office or agency is maintained here or if transportation
business is solicited here.
J.
No tax
hereunder shall be required for the operation of any motor vehicle
for any day or fraction thereof when such vehicle is operated exclusively
between fixed termini or over regular routes in passenger stage operations
under certificate issued by the Public Utilities Commission pursuant
to Division 1, Part 1, Chapter 5, Article 2 of the Public Utilities
Code of the State of California and for which operation a certificate
of public convenience and necessity has been issued by the Interstate
Commerce Commission.
K.
The
provisions of this section are not to be construed as imposing a tax
upon vehicles, but as a method of classification of business.
(Ord. 2930, 1963; Ord. 3861, 1976)
Every person carrying on the business of a public bowling alley,
pool or billiard room, shall pay an annual tax per table or alley
of $10.00.
(Ord. 2930, 1963; Ord. 3861, 1976)
Every person carrying on the business of a peddler of cement,
auto polish, flags, banners, balloons, canes, horns, trumpets, musical
or noise making instruments of any kind, toys, badges, buttons, shoe
strings, hair pins, lead pencils, combs, souvenirs, or other items
of personal property, shall pay a tax of $10.00 per day with a maximum
of $50.00 per month.
(Ord. 2930 §33(a), 1963)
Every person engaged in the business of a peddler of flowers,
plants, ferns, nursery stock, or meat, game eggs, ice cream, candy,
peanuts, popcorn, chewing gum, non-alcoholic drinks, tamales, beans,
sandwiches, nuts, or poultry, fish, fruit, vegetables, bread, crackers,
cake, pies, or other foodstuffs intended for human consumption, or
magazines, newspapers or periodicals, by means of any wagon or other
vehicle, shall pay a tax of $60.00 per year for each vehicle; by means
of any basket, tray or other container carried by hand, $10.00 per
year.
(Ord. 2930 §33(b), 1963)
Every person carrying on the business of a peddler other than specifically mentioned in Sections 5.04.520 and 5.04.530 shall pay a tax of $10.00 per day.
(Ord. 2930 §33(c), 1963)
Every person carrying on the business of a peddler of medicine,
who calls attention to his or her wares or advertises the same by
the use of music, entertainment, speech, fancy or grotesque dress,
or other device, shall pay a tax of $100.00 per day.
(Ord. 2930 §33(d), 1963)
Every person carrying on the business of conducting a menagerie,
or dog or pony show, shall pay a tax of $50.00 per day; a circus shall
pay a tax of $300.00 per day for one ring, $325.00 per day for two
rings, and $350.00 per day for three rings or more, and for each and
every sideshow or aftershow in connection therewith, the tax shall
be $25.00 per day, and for each concession in connection therewith,
the tax shall be $15.00 per day.
(Ord. 2930 §34(a), 1963)
Every person carrying on the business of conducting acrobatic
or theatrical exhibitions under canvas shall pay a tax of $75.00 per
day.
(Ord. 2930 §34(b), 1963)
Every person conducting or managing a circus procession or parade
and not having paid a tax for conducting, managing or carrying on
a circus within the City limits, shall pay a tax of $100.00 for each
such procession or parade.
(Ord. 2930 §34(c), 1963)
Every person engaged in the business of conducting a fair, carnival
or exhibition in the City shall pay a tax of $300.00 for each day
or portion thereof during which the fair, carnival or exhibition is
conducted, plus $15.00 per day for each concession over 10.
(Ord. 2930 §34(d), 1963)
Every person carrying on the business of a junk collector without
a fixed place of business within the City shall pay a tax of five
dollars per day or $50.00 per year.
(Ord. 2930 §35, 1963)
A.
Temporary
Handbill Distributor. Every person carrying on the business of handbill
distribution pursuant to a temporary handbill permit issued pursuant
to Section 5.24.050.A shall pay a minimum tax fee of five dollars
to distribute not more than 4,000 handbills within 10 days, and for
each 1,000 in excess thereof, an additional fee of one dollar.
(Ord. 2930, 1963; Ord. 3619, 1974)
A.
Every
person carrying on the business of a photographer, who has no fixed
place of business within the City, shall pay an annual tax of $60.00.
B.
Every
person engaged in the business of soliciting or canvassing or taking
orders, for the taking or making of photographs or views, who does
not have a fixed place of business within the City, shall pay a tax
of five dollars per day for each such canvasser, solicitor or photographer.
(Ord. 2930 §37, 1963)
Every person carrying on the business of soliciting or canvassing
or taking orders for any goods, wares or merchandise, or any other
thing at retail, and not having a fixed place of business in the City,
or is not an agent of a principal having a fixed place of business
in the City, shall pay a tax of five dollars per day for each such
canvasser or solicitor.
(Ord. 2930 §38, 1963)
Every person carrying on the business of conducting wrestling or boxing exhibitions shall pay a permit fee as provided in Section 5.48.040.
(Ord. 2930 §39, 1963; Ord. 3140 §2, 1966)
Every person carrying on the business of conducting a museum which charges a fixed admission fee, shall pay an annual tax as prescribed by Section 5.04.390; museums without a fixed admission fee shall pay an annual tax of $25.00 per year, except that no tax shall be required for any museum operated by a governmental entity or by any school or church.
(Ord. 2930 §40, 1963; Ord. 4330, 1985)
Every farmer, poultry man or horticulturist, carrying on the
business of selling at wholesale or retail produce grown or raised
wholly by him or herself or his or her immediate family in Santa Barbara
County, shall pay an annual tax of five dollars. This provision shall
not apply to nurseries or other commercial establishments which buy
produce for resale as well as selling their own products.
(Ord. 2930 §41, 1963)
Nothing in this chapter shall be deemed or construed to apply
to any person transacting and carrying on any business exempt by virtue
of the Constitution or applicable statutes of the United States or
of the State of California from the payment to municipal corporations
of such taxes herein prescribed.
(Ord. 2930 §42(a), 1963)
Any public utility operating under a franchise from this City
and paying a franchise tax is subject to the provisions of this chapter
to the extent of any retail sales of merchandise in which such utility
may engage in this city.
(Ord. 2930 §42(a), 1963)
A.
The
provisions of this chapter shall not be deemed or construed to require
the payment of a tax to conduct, manage or carry on any business,
occupation or activity, from any institution or organization which
is conducted, managed or carried on wholly for the benefit of charitable
purposes or from which profit is not derived, either directly or indirectly,
by any individual, firm or corporation; nor shall any tax be required
for the conducting of any entertainment, concert, exhibition or lecture
on scientific, historical, literary, religious or moral subjects within
the City whenever the receipts of any such entertainment, concert,
exhibition or lecture are to be appropriated to any church or school,
or to any religious or benevolent purpose; nor shall any tax be required
for the conducting of any entertainment, dance, concert, exhibition
or lecture by any religious, charitable, fraternal, educational, military,
State, County or municipal organization or association, whenever the
receipts of any such entertainment, dance, concert, exhibition or
lecture are to be appropriated for the purpose and objects for which
such association or organization was formed, and from which profit
is not derived, either directly or indirectly, by an individual, firm
or corporation; provided, however, that nothing in this section contained
shall be deemed to exempt any such institution or organization from
complying with the provisions of this chapter, or other ordinances
of this City requiring a permit from the City Council or any commission
or officer to conduct, manage or carry on any profession, trade, calling
or occupation.
B.
The
payment of necessary expenses incurred for the conducting of any entertainment,
concert, exhibition or lecture on scientific, historical, literary,
religious or moral subjects shall not be deemed to be profit derived
by any individual, firm or corporation for the purposes of this section.
(Ord. 2930 §42(b), 1963)
Any person claiming an exemption pursuant to this chapter, shall
file a verified statement with the Tax and Permit Inspector, stating
the facts upon which exemption is claimed.
(Ord. 2930 §42(c), 1963)
The Tax and Permit Inspector shall, upon a proper showing contained in the verified statement, issue a receipt to such person claiming exemption under Section 5.04.690 without payment to the City of the tax required by this chapter.
(Ord. 2930 §42(d), 1963)
The Tax and Permit Inspector may revoke any receipt granted pursuant to the provisions of Sections 5.04.680 - 5.04.710 upon information that the individual or entity is not entitled to the exemption as provided herein.
(Ord. 2930 §42(e), 1963)
Notwithstanding any other provision of this chapter, where any
person is required to pay a business tax under this chapter measured
by the annual gross receipts of such person's business, then, where
such gross receipts are $1,200.00 or less, the amount of the tax to
be paid shall be five dollars.
(Ord. 2930 §43, 1963; Ord. 2937 §4, 1963)
Notwithstanding any other provision of this chapter, Artists, as the term is used in Section 5.04.420, shall not be taxed if their annual gross receipts are less than $5,000.00. Artists with gross annual receipts of $5,000.00 or more shall be taxed in accordance with Section 5.04.390 or 5.04.420, as applicable.
(Ord. 5677, 2014)
Every natural person of the age of 16 years or under, whose
annual gross receipts from any and all businesses are $500.00 or less,
shall not be required to pay a business tax under the provisions of
this chapter.
(Ord. 2930 §44, 1963)
Any veteran, who is unable to obtain a livelihood by manual
labor due to physical disability, may, at the discretion of the Tax
and Permit Inspector, pay a tax to hawk or peddle any goods, wares
or merchandise without payment of any tax, by applying to the Tax
and Permit Inspector and producing a certificate from a local physician
showing the applicant to be physically disabled, evidence of being
a legal voter of the State of California, and a copy of an honorable
discharge.
(Ord. 2930 §45, 1963)
Any person who is unable to obtain a livelihood by manual labor
due to a physical disability, may, at the discretion of the Tax and
Permit Inspector, obtain a receipt under the provisions of this chapter,
without payment of any tax, by applying to the Tax and Permit Inspector
and producing a certificate from a local physician showing the applicant
to be physically disabled.
(Ord. 2930 §46, 1963)
The conviction and imprisonment of any person for engaging in
any business without first complying with the provisions of this chapter
shall not relieve such person from paying the tax imposed by this
chapter. All remedies prescribed hereunder shall be cumulative and
the use of one or more remedies by the City shall not bar the use
of other remedies for the purpose of enforcing the provisions of this
chapter.
(Ord. 2930 §47, 1963)
The City Council hereby reserves the right to adopt by resolution
any rules and regulations providing for the administration of this
chapter.
(Ord. 2930 §48, 1963)
All receipts issued under the provisions of this chapter must
be kept and posted in the following manner:
A.
Any
payee transacting and carrying on business at a fixed place of business
within the City shall keep the receipt posted in a conspicuous place
upon the premises where such business is carried on.
B.
Any
payee transacting and carrying on business but not operating at a
fixed place of business in this City, shall keep the receipt upon
his or her person at all times while transacting and carrying on such
business.
(Ord. 2930 §49, 1963)
It shall be the duty of every person liable for the payment
to the City of any tax imposed by this chapter to keep and preserve
for a period of three years all records as may be necessary to determine
the amount of such tax as he or she may have been liable for, which
records Tax and Permit Inspector shall have the right to inspect at
all reasonable times.
(Ord. 3951, 1978)
Any person violating any of the provisions of this chapter,
or knowingly or intentionally misrepresenting to any officer or employee
of this City any material fact in procuring the receipt for payment
of tax or permit herein provided for, shall be deemed guilty of a
misdemeanor.
(Ord. 2930 §50, 1963)
If any person has already paid the annual taxes required to
be paid for the privilege of doing business on and after July 1, 1964,
the Tax and Permit Inspector shall allow and give to such person a
credit against the taxes next required to be paid for a renewal receipt
in an amount equal to five percent of that portion of the taxes paid
which was for the privilege of doing business on and after July 1,
1964; or, if no renewal receipt is to be issued, then such person
shall be entitled to a refund of an amount equal to five percent of
that portion of the taxes paid which was for the privilege of doing
business on and after July 1, 1964, upon his or her filing a claim
for such refund in the Finance Office not later than one year from
the expiration of the period for which the taxes were paid.
(Ord. 2930 §51(c), 1963; Ord. 2992 §2, 1964)
