This division shall be known and referred to as the "business
license code" of the city.
(Prior code § 4000)
The purpose of the provisions of this division is to prescribe
a schedule of business license taxes, for revenue purposes only, for
all businesses located within the city, in the amounts and manner
as set forth hereinafter.
(Prior code § 4001)
For the purpose of this division certain words and phrases shall
be defined as set forth in this section, unless it is apparent from
the context that a different meaning is intended:
"Amusement device"
means any self-service device or machine available for public
use which, upon insertion of coins or tokens, will operate such machine
or device which is designed and used for sport, fun, contest or entertainment.
"Business"
means the conduct of any enterprise, trade, calling, vocation,
profession or occupation located within the city, or any other means
of livelihood carried on within the city, whether or not the same
has a fixed place of business in the city.
"Business by vehicle"
means the business of operating any motor vehicle, wagon,
or any other vehicle for the purpose of transporting, selling or repairing
of goods, wares, merchandise or other personal property of any kind,
from such vehicle, or the purpose of soliciting for work, labor or
services, to be performed at a residence or place of business of the
consumer, or to be performed upon goods, wares, merchandise or other
personal property of such consumer, which are to be taken for such
purpose to a plant or establishment inside or outside of the city.
"Business by vehicle" shall not be deemed to include the delivery
or pickup of goods, wares or merchandise as an incident to the conduct
of another business.
"Business license"
means a business license required hereunder for conducting
a business in the city.
"Business license tax"
means a business license tax imposed pursuant to the provisions
of this division by reason of the conduct of business within the city.
"Chief"
means the duly appointed, acting and qualified chief of police
of the city, or his or her authorized deputy.
"City"
means the City of Bell.
"City attorney"
means the duly appointed, acting and qualified city attorney
of the city.
"Coin"
means any coin of the United States, or a slug, token, plate,
disc, plug, key, check or other similar device.
"Conduct"
means and includes the conducting, managing or carrying on
of a business in any capacity.
"Contractor"
means any person licensed, or required to be licensed, as
such, by virtue of the provisions of the Business and Professions
Code of the State of California.
"Council"
means the city council of the city.
"Dwelling unit"
means one or more rooms located in a building, located in
the city, which are designed and intended to be occupied by one or
more persons for living, sleeping, cooking and eating purposes; the
permanent or temporary place of residence of one or more natural persons;
"dwelling unit" also means or includes a room or rooms located in
a motel or hotel.
"Gross receipts"
means and includes the total amount received as and for the
sale price of all goods, wares and merchandise sold and/or the total
amount charged and received for the performance of any act, service
or employment of whatever nature, for which a charge is made or credit
allowed, whether or not such act, service or employment is done as
part of or in connection with the sale of materials, goods, wares
or merchandise or the rendition of personal services. 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 property sold, the materials used, labor or service costs,
interest paid or payable, losses or other expenses whatsoever attributable
to sale activities or personal services.
"Hotel"
shall have the meaning ascribed to it as set forth in the
Bell Zoning Code.
"License"
means a business license issued pursuant to the provisions
of this division.
"Licensee"
means a person holding a valid business license issued pursuant
to the provisions of this division.
"License officer"
means an officer or employee of the city who is appointed
as the city's license officer, whose primary duty is to enforce the
provisions of this division.
"Mechanical amusement device"
means any machine or device which, upon the insertion of
a coin, slug or token in any slot or receptacle attached to such machine
or connected therewith, operates or which may be operated for use
as a game, contest or amusement, or for the dispensing of music, or
which may be used for any such game, contest, amusement or music,
and which does not contain a payoff device for the return of slugs,
money, coins, checks, tokens or merchandise; "mechanical amusement
device" also means the use of any microscope, phonograph or any kinetoscope,
geograph, projectoscope or other instrument or machine of like character,
lung tester, muscle tester, galvanic battery, weighing machine, ball,
knife or ring throwing, and all devices or contraptions of a similar
nature. Each such device or contraption shall be considered and licensed
as a separate business.
"Motel"
shall have the meaning ascribed to it as set forth in the
Bell Zoning Code.
"Owner,"
when used in connection with a dwelling unit, means:
1.
That person who is the legal owner of the dwelling unit; or
2.
A lessee or licensee of the dwelling unit, who is authorized
to sublease or sublicense the use and occupancy of the dwelling unit.
"Peddler"
means any person who goes from house to house, place to place,
or in or along the streets within the city selling or making immediate
delivery, or offering for sale and immediate delivery, any goods,
wares, or merchandise or anything of value in possession of the peddler,
or offering to perform personal services, to persons other than manufacturers,
wholesalers, jobbers or retailers in such commodities.
"Premises"
means all land, buildings, structures, equipment and appurtenances
connected with, or used in, conducting any business.
"Rental business"
means the offering or making available, by an owner, for
compensation, by an oral or written lease or license agreement, the
use and occupancy of a dwelling unit, located in the city, by any
person as that person's temporary or permanent place of residence.
"Sidewalk vendor"
means a roaming or stationary person who sells food or merchandise
from a pushcart, stand, display, pedal-driven cart, wagon, showcase,
rack, or other non-motorized conveyance, or from one's person, upon
a public sidewalk or other pedestrian path.
"Solicitor"
means any person who engages in the business of going from
house to house, place to place in or along the streets within the
city, selling or taking orders for goods, wares or merchandise, other
things of value for future delivery, or for services to be performed
in the future.
"Vending machine"
includes any self-service device or machine available for
public use which, upon insertion of coins or tokens, will dispense
a service, food, drink or other type of merchandise.
(Ord. 1023; Ord. 1241 § 4, 2019)
Persons required to pay a tax pursuant hereto shall not be relieved
from the payment of any tax for the privilege of doing such business
required under any other applicable law. Such persons shall remain
subject to all other applicable regulatory provisions of other applicable
laws and provisions of this code, except as hereinafter expressly
provided.
(Prior code § 4003)
Neither the adoption of this division nor its superseding of
any portion of any other law of the city, shall, in any manner, be
construed to affect the pending prosecution for the violation of any
other such law committed prior to the effective date of the ordinance
codified in this division; nor shall the same be construed as a waiver
of any license or any penal provision applicable to any such violation;
nor shall the same be construed to affect the validity of any bond
or cash deposit or tax imposed, whether or not paid, required by any
other such law.
(Prior code § 4004)
When, by reason of the provisions of the Constitution of the
United States or the Constitution of the State of California, the
business license tax imposed by this chapter cannot be enforced without
there being an apportionment according to the amount of business done
within the city, or within the State of California, as the case may
be, apportionment rules shall be established as follows:
A. The
city council, from time to time, shall adopt by resolution general
guidelines for apportionment, and/or
B. The
license officer, with the approval of the city attorney, may make
such rules and regulations for the apportionment of the tax as are
necessary and desirable to overcome constitutional objections, and
which are consistent with the general apportionment guidelines adopted
by resolution of the city council. The license officer shall publish
such rules and regulations once in a newspaper of general circulation
within the city. Within 10 calendar days following the date of publication
of such rules and regulations, any interested person may file a request
with the city clerk that the city council review the rules and regulations
so published. The rules and regulations shall become final either
(1) at the expiration of the period for requesting review where no
request for review is filed, or (2) in the event of the filing of
a request for review, when the rules and regulations have been adopted
by the city council.
C. None
of the business license taxes provided for by this chapter shall be
so applied as to occasion an undue burden upon interstate commerce
or be violative of the Constitutions of the United States or the State
of California. In any case where a business license tax is believed
by a license holder or applicant for a license to place an undue burden
upon interstate commerce, or be violative of such constitutional clauses,
the license holder/applicant may apply to the license officer for
an adjustment of the tax. Such application may be made before, at,
or within one year after payment of the prescribed business license
tax. The license holder/applicant shall, by sworn statement and supporting
testimony, show its method of business and the gross volume or estimated
gross volume of business and such other information as the license
officer may deem necessary in order to determine the extent, if any,
of such undue burden or violation. The burden of proof, in all cases,
shall be upon the license holder/applicant to establish, pursuant
to the provisions hereof, a valid basis for apportionment of the tax.
The license officer shall then conduct an investigation and, after
having first obtained the written approval of the city attorney, shall
fix as the business license tax for the applicant an amount that is
reasonable and non-discriminatory, or if the business license tax
has already been paid, shall order a refund of the amount over and
above the business license tax so fixed. The license officer shall
give the applicant written notice of his or her decision within five
calendar days of such decision.
D. In fixing
the business license tax to be charged, the license officer shall
base the tax upon a percentage of gross receipts or any other measure
which will assure that the tax assessed shall be uniform with that
assessed on businesses of like nature, and that the tax is imposed
only upon gross receipts resulting from business done within the city,
or reasonably deemed to have been conducted within the city.
E. Notwithstanding
any other provision contained in this chapter to the contrary, any
person tendering payment of any tax, interest or penalties to the
city pursuant to any provision of this chapter shall for all purposes
thereafter be precluded and barred from appealing, contesting or otherwise
challenging the validity or amount of any such tax, interest or penalties,
or seeking the refund of all or any portion thereof, pursuant to any
otherwise available procedure set forth in this chapter, or otherwise
available by law unless said payment is made under written protest
to the city. The written protest shall be deemed made for purposes
of this section only by one of the following methods: (1) a written
notation set forth on the check, draft, money order, or other negotiable
instrument by which payment is tendered, indicating that such payment
is made under protest; or (2) a written notice addressed and delivered
to the license officer at the time of payment indicating that such
payment is made under protest.
F. Where an applicant believes that the license officer is in error in either (1) denying the applicant apportionment of its business license tax, or (2) calculating the amount of apportionment of its business license tax, the applicant may appeal the decision of the license officer to the chief administrative officer and the city council in accordance with the provisions of Section
5.04.060(D) of this chapter.
(Ord. 1161 § 2, 2005)
The issuance of a license pursuant to this division shall not
entitle the licensee or permittee to engage in any business or other
activity in violation of any applicable law. Any violation in the
provision of this section or any applicable law will immediately revoke
the license or permit issued by the city.
(Prior code § 4006; Ord. 1177 § 2, 2009)
No license issued hereunder shall be transferred or assigned,
nor shall such be construed as authorizing any person other than the
licensee to engage in the licensed business, except as herein expressly
provided.
(Prior code § 4007)
In no event shall any mistake made by the license officer in
stating the amount of the tax or in receiving such tax prevent or
prejudice the collection by the city of the amount of tax actually
due, together with any penalty applicable thereto, and all costs of
collection, from any person for conducting any business activity without
a license or for refusing to pay the taxes specified herein.
(Prior code § 4008; Ord. 1161 § 3, 2005)
For failure to pay a tax when due, the license office shall
add a penalty of 10% of the amount of such tax on the last calendar
day of each month after the due date thereof. In no event shall any
penalty imposed hereunder exceed an amount equal to 100% of such tax.
(Prior code § 4009)
The amount of any tax, penalty, and/or any other fees imposed
hereunder shall be deemed to be a civil debt to the city. Any person
carrying on business without first having obtained a business license
from the city shall be liable to city for an amount equal to the amount
of such tax, penalty and filing and processing fee, if any, together
with all appropriate costs of collection, including reasonable attorney
fees, if litigation is reasonably required to collect the same.
(Prior code § 4010)
All amounts due and unpaid, as and for business license taxes
and/or penalties, and all reasonable costs of collection, including
reasonable attorney fees, shall be collectable in civil actions filed
in the name of the city. All remedies prescribed or permitted by law
shall be cumulative and the use of one or more remedies by the city
shall not bar the use of any other remedy for the purpose of enforcing
the provisions hereof.
(Prior code § 4011)
Any person violating any provision of this division shall be guilty of a misdemeanor, and shall be subject to the penalty therefor, as set forth in Chapter
1.16 of this code. Any such person shall be guilty of a separate offense for each and every day during which a portion of which a violation of the provisions of this division is committed, continued, or permitted to be continued, by such person.
(Prior code § 4012)
The license officer and any city police officer shall have,
and may exercise, the authority to enter, free of charge, at any time,
any place of business for which a license is required hereunder, and
to demand the exhibition of a current license by any person engaged
or employed in the transaction of such business. Failure to exhibit
such license upon demand shall be deemed to be a violation of the
provisions of this division.
(Prior code § 4013)
The conviction and punishment of any person having engaged in
business without a license, as required by this division, shall not
excuse or exempt such person from compliance with the provisions of
this division.
(Prior code § 4014)
Any amendment to the procedural or substantive provisions of
this chapter is expressly intended by the city council to retroactively
affect pending matters to the fullest extent permitted by law, except
that such retroactivity shall not have the effect of extinguishing
an existing cause of action.
(Ord. 1161 § 5, 2005)
No person shall engage in, or conduct, any business in the city
without first paying the business license tax for such business, in
the amounts hereinafter set forth, and obtaining the license therefor,
except that no person who is an employee or who is the direct representative
of a licensee shall be required to obtain such license or pay such
tax for the doing of any part of work in the business of such licensee.
(Prior code § 4020)
Separate business licenses shall be obtained, and the required
fees paid therefor, for each branch or separate place of business
which is a part of any business licensed, or required to be licensed
hereunder.
(Prior code § 4021)
No license issued pursuant to this chapter shall be transferable
except as herein provided:
A. Change
in Location. Where a license is issued to a person at a particular
place, such license may, upon application therefor, and payment of
a filing and processing fee in the sum of $5, be amended so as to
authorize the transacting and carrying on of such business under such
license at a different location.
B. Sale
of Business. Where a business is sold, the license for such business
may be amended upon the payment of a five dollar ($5.00) filing and
processing fee by the new owner, and such new owner or transferee
shall be entitled to credit for any license taxes paid by his or her
predecessor.
(Prior code § 4022)
A duplicate license shall be issued by the license officer to
replace any license previously issued thereunder which has been lost
or destroyed, upon the licensee filing an affidavit attesting to such
fact, and the payment of a filing and processing fee in the sum of
$5.
(Prior code § 4023)
All licenses shall be kept by the licensee conspicuously posted
and located on the premises utilized by the licensee. Any licensee
transacting and carrying on business, but not operating at a fixed
place of business in the city, shall keep the license upon his or
her person at all times while transacting and carrying on such business.
Any licensee to whom a license has been issued for the operation of
a wheeled vehicle shall be issued, at the option of the license officer,
in addition to the license certificate, a paper or metal license device,
as prescribed by the chief administrative officer. Such device shall
at all times during the effective dates thereof be affixed to the
vehicle in a location open to public view.
(Prior code § 4024)
A. Every
person required to have a license under the provisions of this chapter
shall make an application for the first license to be issued hereunder
or for a newly established business, in a form prescribed by the chief
administrative officer, such person shall furnish to the license officer
of the city. Upon the payment of the prescribed tax therefor, the
license officer shall issue to such person a license which shall contain:
1. The
exact nature or kind of business for which a license is requested;
2. The
place where such business is to be carried on;
3. The
names and places of residence for those owning the business;
4. In
the event that an application is made for the issuance of a license
to a corporation or a partnership, the application shall set forth
the names and places of residence of the officers or partners thereof;
5. If
the amount of the license tax to be paid by the applicant is based
upon the average number of employees, such application shall set forth
the average number of employees for the applicable period;
6. A
certification that the business will be operated in accordance with
all applicable federal, state and city laws and regulations;
7. Any
further information which the license officer may require to enable
him or her to issue the type of license applied for.
B. Any person applying for a permit to operate as a sidewalk vendor shall include the following information in addition to the information contained in subsection
A:
1. A
description of the type of food, beverage, or merchandise to be sold,
and any additional information that will explain proposed use;
2. A
description and photograph (including signage and colors) of any cart
or stand to be used in the operation of the business;
3. A
certification by the sidewalk vendor that to his or her knowledge
and belief, the information contained on the application is true;
4. A
California Department of Tax and Fee Administration sales tax number,
if any, of the sidewalk vendor; and
5. A
valid permit issued by the Los Angeles County Health Department.
(Prior code § 4025; Ord. 1177 § 1, 2009; Ord. 1241 § 5, 2019)
License taxes based on gross receipts may be paid annually or
quarterly. Such annual license taxes shall be delinquent 60 days after
the due date of January 1st. Payment of such taxes on a quarterly
basis shall be due on the first day of January, and are delinquent
60 days thereafter. The remaining quarterly payments shall be due
on April 1st, July 1st and October 1st and shall be delinquent 10
days after each such due date.
A. Those
businesses which begin business for the first time shall pay a minimum
tax of $100 during the first tax year of their business operations
or portion thereof.
B. During
the second tax year the businesses mentioned above shall pay a business
license tax based upon gross receipts. The gross receipts shall be
determined as follows:
1. The
total gross receipts earned during the first tax year of its business
operations shall be divided by the months of business operation to
obtain an average monthly gross receipts.
2. The
average monthly gross receipts shall be multiplied by 12 to obtain
the yearly gross receipts that shall be reported on the gross receipts
statement.
3. The
tax shall be paid on that computed yearly gross receipts.
C. During
the third and following years the tax will be based upon the total
gross receipts earned during the previous year.
(Prior code § 4027)
Annual licenses shall be valid for one calendar year.
(Prior code § 4028)
All annual license taxes, other than such taxes based upon gross
receipts imposed hereunder, shall be due and payable in lawful money
of the United States, in advance, on the first day of January of each
year. Any person doing business for less than the full year, and for
which business an annual license tax is required, shall pay the amount
of the license tax for a full year except that the tax for any such
license for a new business issued on or after the first of January
of any year for the remainder of such calendar year for the conduct
of such business shall be prorated from the date of issue.
(Prior code § 4029)
The owner and/or the operator of a mechanical, amusement or
vending machine which dispenses a product or renders a service must
affix in a conspicuous place on the same a permanent identification
plate stating the name of the owner and/or operator, his or her address
and his or her telephone number.
A. Concurrently
with the issuance of a business license for a mechanical amusement
device and/or vending machine, the license officer shall issue and
furnish an identification card or device, as prescribed by the chief
administrative officer, for each such machine so licensed, which shall
not be transferable. Such identification card or device shall be and
remain attached to such device or machine at all times. Such identification
cards or devices shall be issued by the license officer for new or
replacement machines upon the payment of a filing and processing fee
of $2 each. Such identification devices shall be valid so long as
a license allowing such business is in full force and effect.
B. Each
person owning or operating either mechanical amusement devices or
vending machines, shall file with the license officer a complete list
of all such machines or devices owned by him or her or under his or
her control and operated within the city, including the kind of machine
or device, its serial number, the location where each machine or device
is to be operated, and such other information as the license officer
deems necessary upon a form provided by the license officer. The owner,
or person in control of the business establishment, wherein the machine
or device is located, shall be responsible for the full amount of
the business license tax, together with penalties and other fees,
required hereunder if the owner of the machine or device has not paid
the same.
C. Licenses
shall be issued for each machine but only for one specific location
within the city. If a machine is to be moved, a new license must be
obtained and a transfer fee of $2 must be paid.
(Prior code § 4031)
The chief administrative officer shall initiate administrative
regulations for business license procedures not specifically provided
for in this division.
(Prior code § 4033)
Any person conducting business pursuant to a business license issued by the city in accordance with subsections E, business by vehicle; K, handbill distributor; or Y, peddler, solicitor or itinerant vendor, of Section
5.08.010 of this code, shall only conduct such business or distribute materials pursuant to such license between the hours of eight a.m. and six p.m. of any calendar day.
(Prior code § 4034; Ord. 1127, 1997)
No license issued pursuant to this title shall be construed as authorizing the conduct of or continuance of any unlawful business or the provision or sale of any service or product that is illegal under the laws of the United States, the laws of the State of California, or any ordinance of the city. Licenses issued to unlawful businesses or businesses providing or selling illegal services or products shall be subject to revocation in accordance with Section
5.04.070. This section is declaratory of existing law.
(Ord. 1177 § 3, 2009)