City of San Juan Capistrano, CA BUSINESS LICENSES

A license issued by the City pursuant to the provisions of this chapter shall authorize the person to whom issued, by him or herself or, unless otherwise expressly provided in this chapter, by bona fide employees in the regular course of their employment, to engage in, carry on, or conduct in the City the business, trade, calling, profession, exhibition, or vocation for which such license is issued for the term of such license.

No license shall be issued under this chapter where the proposed use or activity is determined to be in conflict with State or Federal law.

(Ord. No. 171, § 1; Ord. No. 928, § 1, 2007)

§ 3-1.103 License Collector.

The City Manager or designee is hereby designated the License Collector of the City and shall have the following duties:

To prepare and issue licenses and to set forth in each license the amount thereof, the period of time covered thereby, the person to whom issued, the business, trade, calling, profession, exhibition, or vocation licensed, and the location of the place of business where such business, trade, calling, profession, exhibition, or vocation is to be carried on;

To have printed a sufficient number of license forms as may from time to time be required and to report to the Council the quantity and numbers of such license forms printed;

To sign all licenses issued under and by virtue of this chapter; and

To keep a list of all delinquent license taxes payable pursuant to the provisions of this chapter and to immediately proceed to collect such taxes by suit or otherwise.

(Ord. No. 171, §§ 11, 12; Ord. No. 330, § 1)

§ 3-1.104 Licenses—Applications—Contents.

Before any license is issued to any person pursuant to the provisions of this article, such person shall make a written application therefor to the License Collector. Such application shall set forth the following:

The nature or kind of business, trade, calling, profession, exhibition, or vocation for which the license is required;

The place where such business, trade, calling, profession, exhibition, or vocation will be carried on or conducted;

The name of the owner of the business, trade, calling, profession, exhibition, or vocation;

The signature of the applicant; and

Where such business, trade, calling, profession, exhibition, or vocation is not to be conducted or carried on at a permanent place of business in the City, the residence of the owners of such business, trade, calling, profession, exhibition, or vocation;

Where the nature of any business, trade, calling, profession, exhibition or vocation is considered a Class “C” business by this Code, the applicant shall be required to submit to a fingerprint background check.

No license shall be issued to any person conducting or carrying on any business, trade, calling, profession, exhibition, or vocation under a fictitious name, unless an affidavit shall be filed in the office of the License Collector showing the true names of the owners of such business; provided, however, a license may be issued in the true names of the owners of such business, trade, calling, profession, exhibition, or vocation without the filing of such affidavit.

(Ord. No. 171, § 6; Ord. No. 732, § 2)

§ 3-1.105 Licenses—Sworn statements—Required.

In all cases where the amount of license tax to be paid by any person is based upon the number of persons employed; the number of wagons or other vehicles used; the amount of the maximum admission fee charged; the number of tables, alleys, or other devices used for any game; or the number of rooms in any building, such person, before obtaining a license for his or her business pursuant to the provisions of this chapter, shall furnish to the License Collector, for his or her guidance in ascertaining the amount of license tax to be paid by such person, a written statement, sworn to before a person authorized to administer oaths, showing the average daily number of persons employed by such person during the license period next preceding the date of such statement; or the number of wagons or other vehicles used; or the amount of the maximum admission fee charged; or the number of tables, alleys, or other devices used for any game by such person; or the number of rooms contained in such building at the date of such statement.

(Ord. No. 171, § 7)

§ 3-1.106 Licenses—Sworn statements—Effect.

No statement required by the provisions of Section 3-1.105 of this article shall be conclusive upon the City or upon any officer of the City as to the matters set forth therein, and such statement shall not prejudice the rights of the City to recover any amount which may be ascertained to be due from such person, in addition to the amount shown by such statement to be due, in the event such statement should be found to be incorrect. The correctness of all such statements shall be subject to verification by the License Collector or his or her deputies.

(Ord. No. 171, § 8)

§ 3-1.107 Licenses—Sworn statements—Failure to file.

If any person required to make any statement pursuant to the provisions of Section 3-1.105 of this article shall fail to do so, such person shall be required to pay a license tax at the maximum rate prescribed in this chapter for the business, trade, calling, profession, exhibition, or vocation carried on by such person, in addition to any other penalty provided by this chapter.

(Ord. No. 171, § 9)

§ 3-1.108 Licenses—Branch establishments.

A separate license shall be obtained for each branch establishment or separate place of business in which the business, trade, calling, profession, exhibition, or vocation is carried on, and each such license shall authorize the licensee to carry on, pursue, or conduct only such businesses, trades, callings, or professions, exhibitions, or vocations described in such licenses and which are indicated thereby.

(Ord. No. 171, § 13)

§ 3-1.109 Licenses—More than one business at the same location.

In the event any person is operating more than one business required to be licensed at the same location and under the same management, the license tax to be paid by such person shall be the full license tax for each business.

(Ord. No. 171, § 14; Ord. No. 594, § 1A)

§ 3-1.110 Licenses—Transfer.

Unless otherwise specifically provided or authorized herein, the licenses issued pursuant to the provisions of this chapter shall be nontransferable.

Any holder of a current valid business license may apply for a license transfer as provided herein. If a license is transferred as provided in this section, no additional business license tax shall be due from the license holder/applicant, provided the business’s license taxes are current for the year when the transfer occurs.

For purposes of this section, a “license transfer” shall mean a: (i) change in business name; (ii) change in business ownership; (iii) change of business location; or (iv) any combination thereof. Any other changes in a business including, but not limited to, changes in type, scope or size, shall require an application for a new business license as provided in Section 3-1.104 and payment of any applicable business license taxes.

For purposes of this section, a “change of ownership” shall mean an occurrence where 50% or more of the controlling interest in the business is transferred to another person.

A license transfer applicant shall file an application with the License Collector, along with an application fee as set by resolution of the City Council. The application fee shall not exceed the City’s reasonable costs of processing and reviewing a transfer application. Upon receipt of an application, the License Collector shall verify that the transfer complies with this Municipal Code. In the case of a change of business location, the review shall include an investigation by the Planning Department to verify that the applicant’s business at the new location complies with applicable zoning and development codes.

The License Collector shall render a written determination within 30 days after receipt of a complete license transfer application. The License Collector shall either approve or deny the transfer. If the License Collector denies an application, he or she shall include the reasons for the denial. The decision of the License Collector shall be final.

(Ord. No. 171, § 20; Ord. No. 1029, § 1, 2016)

§ 3-1.111 Licenses—Duplicates.

The License Collector shall make a charge of $5 for each duplicate license issued to replace any license which has been lost or destroyed.

(Ord. No. 171, § 20; Ord. No. 594, § 1B)

§ 3-1.112 Licenses—Posting and carrying.

Every person having a license issued pursuant to the provisions of this chapter and carrying on a business, trade, calling, profession, exhibition, or vocation at a particular place of business shall keep the license posted or exhibited while in force in some conspicuous place on the business premises. Every peddler or solicitor or any other person carrying on a business, trade, calling, profession, exhibition, or vocation not having a permanent place of business in the City and licensed pursuant to the provisions of this chapter shall carry his or her license with him or her at all times while engaged or operating within the City.

(Ord. No. 171, § 15)

§ 3-1.113 Exemptions.

Exemption from license requirement. The following are not required to obtain a business license:

Businesses, trades, callings, professions, exhibitions, or vocations exempt from municipal business licensing requirements by virtue of the Constitution and laws of the State or the United States;

Businesses, trades, callings, professions or vocations whose contact with the City is merely incidental to their business. “Incidental contact” includes, but is not limited to:

Traveling through the City limits on business without conducting a business transaction within the City,

Delivering packages or goods to an address located within the City where the remainder of the transaction occurred either outside of the City, or by mail, telephone or Internet,

Occasional meetings within the City between a client and a service provider whose office is located outside the City, and where the services are primarily rendered to the client from a location outside the City,

“Incidental contact” does not include the following:
(A)	Significant advertising or solicitation of business conducted within the City,
(B)	Significant negotiation and execution of contracts, agreements, invoices, purchase orders and similar documents at a location within the City evidencing the sale of goods or services,
(C)	Delivering packages or goods to an address located within the City where other parts of the transaction also occur within the City (e.g., negotiation of sales price, signing of contract, exchange of goods for money, etc.).

Exemption from payment of tax. Although required to obtain a business license, no license tax shall be required for the following:

Businesses, trades, callings, professions, exhibitions, or vocations exempt from municipal license taxes by virtue of the Constitution and laws of the State or the United States;

Any institution or organization which is conducted, managed, or carried on wholly for charitable purposes and from which profit is not derived, either directly or indirectly, by any individual; provided, however, the applicant shall furnish conclusive proof to the License Collector that such is the case;

Any enterprise or entertainment when the receipts derived therefrom are to be appropriated to any church or school or to any religious, benevolent, or charitable purpose within the City;

(4)

Any person honorably discharged from the armed forces of the United States who peddles, hawks, or vends any goods permitted by law and exempt from license taxes by virtue of the laws of the State and who exhibits his or her authenticated papers; provided, however, no more than one license shall be issued to such applicant during any one year;

(5)

Any person peddling, exclusively, fruit, vegetables, or other products raised upon his or her lands; provided, however, such person shall furnish conclusive proof to the License Collector that such products were raised by him or her on his or her lands before the issuance of a tax exempt license, and such person shall carry the license with him or her; and

(6)

Any person engaged in citrus growing or other horticultural or agricultural pursuits, including persons engaged exclusively in the business of caring for, spraying, fumigating, fertilizing, or hauling such horticultural or agricultural products or engaged in other gainful occupations serving citrus growers, other horticulturists, and farmers, except packinghouses.

Tax exempt licenses. Licenses issued pursuant to the provisions of this section shall be issued in the same form and manner as other licenses but shall bear the words “Tax Exempt License” over the signature of the License Collector.

Regulatory provisions applicable. The provisions of this section shall not exempt any person from complying with the regulatory measures and provisions of this chapter, except the payment of the license taxes required by Article 2 of this chapter.

Licenses—Transfer. The tax exempt licenses issued pursuant to this section may be transferred as provided in Section 3-1.110.

(Ord. No. 171, §§ 10, 11; Ord. No. 1029, § 2, 2016)

§ 3-1.114 Taxes—Payment and proration.

All license taxes shall be due on January 1st of each year, or upon first doing business with the City. Annual renewals shall be due on or before 30 days after the expiration date of the previous year’s license. All license taxes shall be paid in lawful money of the United States at the office of the License Collector. The first annual license shall be issued for the unexpired period of such year, except as otherwise specifically provided in this chapter. Except as set forth in Section 3-1.211(c) (taxes for out-of-City businesses), business license taxes shall be prorated as follows: if the first annual license is issued between April 1st and June 30th, the business license tax due for the first annual license shall be 75% of the amount provided by this Code. If the first annual license is issued between July 1st and September 30th, the business license tax due for the first annual license shall be 50% of the amount provided by this Code. If the first annual license is issued between October 1st and December 31st, the business license tax due for the first annual license shall be 25% of the amount provided by this Code. There shall be no proration of business license taxes due for annual renewals or of daily business license taxes.

(Ord. No. 171, §§ 3, 4; Ord. No. 594, § 1C; Ord. No. 1029, § 3, 2016)

§ 3-1.115 Taxes—Delinquencies.

A penalty of 50% shall be added to each license tax remaining unpaid 30 days after it becomes due, and, on the first day of each month thereafter that such tax remains unpaid an additional penalty of 10% of such unpaid tax shall be added; provided, however, the maximum amount of such penalty shall not exceed an amount equal to the amount of such tax. No penalty fees will be waived under any circumstances.

(Ord. No. 171, § 4; Ord. No. 594, § 1D)

§ 3-1.116 Taxes—Refunds.

No refund of any license tax paid in accordance with the provisions of this chapter shall be made, unless the conducting, managing, or carrying on of such business as provided in such license shall become unlawful, either by act of the Council or by act of a legislative body having jurisdiction thereon, or where payments thereon have been erroneously made by the licensee.

(Ord. No. 171, § 18)

§ 3-1.117 Errors—Effect.

In no case shall any error made by the License Collector or any deputy of the License Collector in preparing a license, or stating the amount of the tax therefor, prejudice the collection by the City of the amount actually due pursuant to the provisions of this chapter for the carrying on of any business, trade, calling, profession, exhibition, or vocation, nor shall the issuance of a license by the License Collector or his or her deputies authorize the carrying on of any business, trade, calling, profession, exhibition, or vocation in any zone or location contrary to the provisions of the zoning laws of the City.

(Ord. No. 171, § 19)

§ 3-1.118 Canvassing and soliciting without fixed places of business—Identification certificates.

(Ord. No. 171, § 5; repealed by Ord. No. 594, § 1E)

§ 3-1.119 Violations—Failure to procure licenses—Civil suits.

Any person required to make an application for a license pursuant to the provisions of this chapter who fails, neglects, or refuses to procure such license, or who carries on, or attempts to carry on, any business in the City for which a license is required without first procuring such license, shall be liable to an action in the name of the City, as plaintiff, in any court of competent jurisdiction for the amount of the license tax imposed by this chapter on such business, trade, calling, profession, exhibition, or vocation together with the costs of the suit.

(Ord. No. 171, § 2)

§ 3-1.120 Violations—Convictions—Effect.

The conviction and punishment of any person for transacting any business, trade, calling, profession, exhibition, or vocation without a license shall not excuse or exempt such person from the payment of any license tax due or unpaid at the time of such conviction, or the collection thereof in a court of competent jurisdiction, and the provisions of this section shall not prevent criminal prosecutions for violations of the provisions of this chapter.

(Ord. No. 171, § 17)

§ 3-1.121 Violations—Penalties.

Every person who conducts a business, trade, calling, profession, exhibition, or vocation subject to the provisions of this chapter without obtaining a license therefor shall be deemed guilty of a violation of the provisions of this chapter and shall be punishable as set forth in Chapter 2 of Title 1 of this Code.

(Ord. No. 171, § 21)

Article 2 Taxes

§ 3-1.201 Scope.

License taxes to be paid to the City by any person engaged in or carrying on any business, trade, calling, profession, exhibition, or vocation are fixed and established as set forth in this chapter.

(Ord. No. 171, § 16; Ord. No. 718, § 1)

§ 3-1.202 Business and professions.

Every person who engages in business within the City shall pay a license tax based upon an annual fee or the average number of employees for the preceding calendar year, from January 1st through December 31st, at the following rates and in the following classifications:

Classification “A”: Services. The following businesses and those, though not specifically set forth, which are considered to be of a service nature shall be designated Classification “A” and shall pay an annual license tax of $25 for the first person employed and $5 for each additional employee.

Advertising agencies;

Automobile dealers;

Automobile parts;

(4)

Automobile rentals and leasing;

Bakeries;

Barber shops;

Beauty shops;

Brokers and agents;

Burglar alarms;

Business management;

Car washes;

Cleaning buildings;

Clothing stores;

Clubs;

Collection agencies;

Combination food stores (meat, food markets, and delicatessens);

(17)

Contractors (all types);

Cosmetologists;

Department stores;

Designers;

Detectives;

Dressmakers;

Driving schools;

Drugstores;

Employment agencies;

Factoring;

Finance companies;

Florists;

Funeral directors;

Furniture and appliances;

Garages;

Gardeners;

General offices;

Gift and novelty shops;

(35)

Glass;

(36)

Glass and china stores;

Groceries;

Hardware stores;

House movers;

Jewelry stores;

Kennels;

Laboratories (all types);

(43)

Lapidaries;

(44)

Laundries and cleaning;

Locksmiths;

Lunch wagons;

Manufacturing;

Messenger services;

Motion picture theaters;

(50)

Newspapers;

(51)

Opticians (dispensing);

Paint stores;

Parking lots;

Patrol services;

Peddlers (all types);

(56)

Printers;

(57)

Professional schools (all types);

(58)

Public stenographers;

Public utilities;

Repair services;

Restaurants;

Retailing;

Rooming houses;

Service stations;

Secondhand dealers;

Shoe stores;

Sign painters;

Stables;

Storage warehouses;

Surveyors;

Tailors;

Tobacco stores;

Travel agencies;

Tree trimmers;

Trucks;

Variety stores;

Wallpapering;

Watch repairing;

Wholesaling; and

Window cleaning.

Classification “B”: Professions. All businesses of a professional nature, including those set forth in this subsection shall be designated Classification “B” and shall pay an annual license tax of $25 for each professional person employed and $5 for each nonprofessional employee.

Accountants (certified public and public);

Architects (including landscape);

Chemists;

Chiropodists;

Chiropractors;

Dentists;

Engineers (all types);

Geologists;

Optometrists;

Osteopaths;

Physicians;

Physiologists;

Physiotherapists; and

(14)

Veterinarians.

Classification “C”: Special business licenses. Classification “C” licenses include all businesses and persons involving massage-related services and shall pay an annual license tax as determined by City Council fee resolution.

Requirements for Class “C”: Special business licenses. All applicants and applications for Class “C”: Special business licenses, shall comply with the following standards:

License authority. The City Manager shall designate that position which will serve as the business license administrator who shall have responsibility for processing and authority over issuance of Class “C”: Special business licenses.

License application. The City shall maintain application forms for public convenience and efficient administration of this title. Applicants for a Class “C”: Special business licenses, shall submit the following information in order to constitute a complete application:

A completed City business license application;

A copy of the relevant school transcripts and verifiable work record of the applicant including business name, supervisor’s name, address, phone number, description of duties, beginning month and year, and ending month and year;

A completed fingerprint card of the applicant prepared by the Orange County Sheriff’s Department;

(D)

Annual business license tax and application processing fees, in order to defray the reasonable costs of application processing including, but not limited to, fingerprint processing, background checks, and staff time.

Decision-making authority. The business license administrator shall have authority to approve or deny the application for Class “C”: Special business licenses. Decisions of the business license administrator may be appealed pursuant to subsection (f)(3) of this section, Appeals. In cases where the administrator denies issuance of a business license, the denial shall be based on one or more of the following findings:

The application does not comply with the specific requirements of this title, or Title 5, Chapter 24, Regulation of Massage Therapy, or Title 9, Chapter 3, Article 1, Establishment of Districts: Official Zoning Map;

The applicant has submitted false or misleading statements or has submitted falsified information or certificates as part of the license application;

The applicant has been convicted of any felony under the laws of the State of California; or has been convicted of any offense of law in another State of the United States which California classified as a felony; or has pleaded no contest to felony charges in the State of California; or has pleaded no contest to any offense of law in another State of the United States which California classifies as a felony; and/or

(D)

The applicant has been convicted of any crime in violation of California Penal Code Section 647(a), 647(b), or 647(d), as amended.

(4)

Process for Classification “C”: Special business licenses. Prior to issuance of a Class “C,” Special business license, the business license administrator shall refer completed business license applications and supporting documentation to that agency designated by the City to conduct background checks. The extent of the background check shall be established by administrative policy. The purpose of the background check shall be to determine compliance with subsections (d)(2)(B), (d)(3)(B), (d)(3)(C) and (d)(3)(D) of this section.

(5)

Inspection of premises. All business license permittees shall allow the Business License Administrator or designated City staff to inspect the business premises at any time for compliance with the provisions of this title, or Title 5, Chapter 24, Regulation of Massage Therapy, or Title 90, Chapter 3, Article 1, Establishment of districts: Official Zoning Map. Failure of the business license permittee or their employees to allow inspection by City staff shall be grounds for revocation of the business license.

Application procedures for Class “A” and Class “B” licenses. Applications for Class “A” and Class “B” licenses shall be filed with the Business License Administrator on forms provided by the City.

The City shall specify the amount of the fees for each application or license or both. The fee shall be such as to compensate the City for costs incurred in the processing of the application.

Each license shall be for a term as specified on the license.

Licenses may be denied where the applicant has not complied with specific requirements of the Municipal Code, such as zoning requirements, or where the application is found to be incomplete or contains misleading, false, or inaccurate information.

Suspension, revocation and appeal processes.

Suspension and revocation authority. Subsequent to the issuance of any business license under this title, the City shall have the authority to initiate the suspension or revocation of any business license for one or more of the following reasons:

The business conducted on the premises is not substantially similar to that for which the business license was approved and issued;

The business does not comply with the specific requirements of this title, or Title 5, Chapter 24, Regulation of Massage Therapy, or Title 9, Chapter 3, Article 1, Establishment of Districts: Official Zoning Map;

The business licensee submitted false or misleading statements or has submitted falsified information or certificates as part of the license application;

(D)

The business licensee or employee has been convicted of any felony under the laws of the State of California; or has been convicted of any offense of law in another State of the United States which California classifies as a felony; or has pleaded no contest to felony charges in the State of California; or has pleaded no contest to any offense of law in another State of the United States which California classifies as a felony;

(E)

The business licensee or an employee has been convicted of any crime in violation of California Penal Code Section 647(a), 647(b), or 647(d), as amended; and/or

(F)

The business licensee or an employee has been found, by an administrative proceeding or other court proceeding, to be in violation of any ordinance of this City, any condition of approval imposed by the City on the use of the premises where the business is being conducted, or any condition of approval imposed by the City or any other agency on the operation of the business.

Revocation process. Upon a determination that a licensee may have violated any provisions of this chapter, the Business License Administrator shall schedule a suspension or revocation hearing before the Business License Hearing Officer as designated by the City Manager. The City shall provide notice to the business license permittee of the time, date, and location of the revocation hearing. The notice shall specify the grounds upon which the suspension or revocation is based. The City shall provide the business license permittee with the opportunity to show cause as to why the City should not suspend or revoke the business license. The hearing shall be an informal hearing. The formal rules of evidence provided for in any State law are inapplicable to this hearing. Either party may present witnesses or documents in support of their position. Following the hearing, the Business License Administrator shall issue a determination in writing, specifying the conclusions and supporting reasons therefor within 10 working days of the hearing.

Any licensee, or any other person directly associated with the licensee and the operation of the business leading to revocation, whose license has been revoked, may not reapply for the same or similar business license within two years from date of revocation.

Appeals. Decisions of the Business License Hearing Officer to deny, suspend, or revoke a license may be appealed to the City Manager by filing a written notice of appeal with the City Clerk no later than 15 days after the date of the written decision. The appeal shall specifically state the factual and legal basis of the appeal. Within 10 days of filing, the City Clerk shall schedule the appeal for consideration by the City Manager, or designee, who shall conduct an appeal hearing within 30 days of filing.

The City shall notify the appellant and licensee in writing of the date, time and location of the hearing. The same hearing procedure rules set forth in subsection (f)(2) shall apply to the appeal hearing.

The City Manager shall notify the appellant of his or her decision, in writing, within 10 days. The decision of the City Manager shall be final and binding. The appellant or licensee may seek prompt judicial review of the administrative appeal action pursuant to California Code of Civil Procedure Section 1094.5.

(Ord. No. 171, § 16H; Ord. No. 718, § 1; Ord. No. 732, § 2; Ord. No. 785, § 2; Ord. No. 828, § 1; Ord. No. 908, § 1; Ord. No. 1029, § 5, 2016)

§ 3-1.203 Amusement businesses.

The license taxes for amusement businesses shall be as follows:

For every person carrying on the business of a billiard room or pool hall, $20 per year for each pool table:

For conducting, managing, or carrying on any carnival, festival, fair, show, or other similar special event consisting of five or less concessions/vendors, $25 for each day; and for each concession/vendor in excess of five, $5 for the first day and $2.50 for each additional day. Special event coordinators employing or contracting with out-of-City concessions/vendors may also apply for an “umbrella” business license to cover their concessions/vendors (in lieu of each concession/vendor securing a separate business license), upon application and remittance of the applicable business license tax for their concessions/vendors. (See Section 3-1.213 herein);

For conducting, managing, or carrying on a circus or other similar exhibition, $50 per day; for every side show conducted in conjunction therewith, $10 per day; and for every parade conducted by or under the same management as a circus or similar exhibition where such circus or similar exhibition is conducted outside the City, $25 per day;

For operating a golf course, miniature golf course, bicycle course, golf practice driving course, or archery range, $25 per year;

For every person engaged in business and conducting, managing, or operating on his or her premises juke boxes, devices for playing records or producing music automatically upon the deposit of a coin, slug, or other device, or any other instrument or machine of like character not licensed by this chapter, $12 per year for each such machine;

For any riding academy where instruction in horseback riding is given or horses or other animals are maintained for hire, $12 per year if conducted on the premises or $25 per year if conducted off the premises;

(g)

For any shooting gallery, public bowling, skee ball, or bat ball alley, hand ball court, shuffleboard, or any other similar device, equipment, or means of entertainment, $12 per year for each such alley or any other similar means of entertainment;

(h)

For any roller skating or ice skating rink, enclosure, or park, $100 per year; provided, however, the provisions of this subsection shall not apply to any exhibition given in any restaurant, café, hotel, or theater when the public is not permitted to participate in the exhibition;

(i)

For conducting a theater at an established place of business constructed and designed for theatrical purposes, $50 per year;

(j)

For conducting, managing, or carrying on any lecture or traveling theatrical performance under, surrounded by, or partially enclosed by canvas, such as comedy, spoken drama, opera, or concerts, $25 for the first day and $12.50 for each additional day, and for any of such performances held in any public hall, club room, assembly hall, or theater where movable scenery and theatrical appliances are used, whether or not an admission fee is charged, $2 per day. The holder of a theater license shall not be required to procure an additional license to conduct, maintain, or carry on any theatrical or vaudeville performance where such performance is conducted at any such theater so licensed; and

(k)

For conducting, managing, or carrying on a trained animal show to which an admission fee is charged or collection taken, $25 per day.

(See Chapter 2 of Title 5 of this Code for regulatory and permit requirements.)

(Ord. No. 171, § 16C; Ord. No. 1029, § 6, 2016)

§ 3-1.204 Lessors of property.

Each person and each separate entity engaged in the business of letting, leasing or renting out one or more separate parcels of property located within the City shall be subject to the following license tax:

Residential. The annual license tax for all apartment houses, mobile home parks, recreational vehicle parks, and hotels shall be $15, plus one dollar ($1.00) for each unit or space in excess of four such units or spaces. Rooms, second units in single-family residences or lots, duplexes and triplexes are exempt from this tax.

Nonresidential. Lessors of nonresidential properties shall pay an annual license tax of $25 for the first person employed and $5 for each additional employee.

(Ord. No. 171, § 16H; Ord. No. 718, § 1; Ord. No. 984, § 1, 2011; Ord. No. 1042, § 7, 2017)

§ 3-1.205 Arts and crafts teachers.

The license tax for each teacher of drawing, painting, handicrafts, music, sculpture, speech, or other fine art, whether such teacher is a member or employee of any other person, partnership, corporation, or other business organization, except public, parochial, or private schools, engaged in such business, shall be $8 per year; provided, however, this section shall not be construed to impose a charge upon or for clerks or other nonprofessional employees of such teachers.

(Ord. No. 171, § 16E)

§ 3-1.206 Auctioneering and auction sales.

License taxes. The license tax for auctioneering shall be the same as any service business within the City.

Permits required. No license shall be issued without a permit being first obtained from the City. Application for auctioneering shall be made to the City Manager or designee. The City Manager, in the exercise of sound and reasonable discretion, may grant or deny such application or revoke or suspend permits already granted.

(Ord. No. 171, § 16D; Ord. No. 594, § 1F)

§ 3-1.207 Merchant patrol systems and merchant patrollers.

The license tax for any person engaging in, conducting, managing, or carrying on the business, practice, profession, or occupation of security officer or security system shall be $50 per year.

(Also see Chapter 10 of Title 5 of this Code relating to merchant patrol systems.)

(Ord. No. 218, § 2)

§ 3-1.208 Outdoor advertising.

The license tax for outdoor advertising and sniping shall be $50 per year, payable annually in advance.

For the purposes of this section, “outdoor advertising” shall mean the business of painting signs or advertisements on exterior walls or buildings or the erection and maintenance of advertising structures, electric signs, or sky signs, and “sniping” shall mean the business of advertising by posting, pasting, sticking, tacking, hanging, affixing, or placing cloth, paper, or cardboard signs, cards, or posters or tin signs to or upon fences, posts, trees, buildings, structures, or surfaces, other than advertising structures.

(Ord. No. 171, § 16A)

§ 3-1.209 Taxicabs.

The license tax for operating any taxicab for carrying passengers for hire shall be $20 per year for the first vehicle so operated and $12 per year for each additional vehicle. No license shall be issued unless and until the applicant complies with the provisions of Chapter 5 of Title 4 of this Code relating to taxicabs and excursion trams.

(Ord. No. 171, § 16F)

§ 3-1.210 Vending machines.

Every person engaged in, managing, conducting, or carrying on the business of leasing, letting the use of, renting, or maintaining any vending machine or device not otherwise licensed under this chapter, and not prohibited by law, or in the renting, leasing, or operating of laundry equipment, whether or not coin operated, shall pay a license tax as follows:

Twenty-five dollars per year for the first $5,000 of gross receipts and an additional one dollar ($1.00) per year for each $1,000 of gross receipts over $5,000.

Each such licensee shall report his gross receipts to the City Clerk on or before March 31st of each year following the end of the preceding calendar year. Any failure of such licensee to report such gross receipts shall be grounds for the immediate revocation of such license. The City may demand an audit of the business of any such licensee and may require such licensee to submit a copy of any tax statement filed with any governmental entity by the licensee or any other person owning, renting, leasing, or operating such machines.

(Ord. No. 171, § 16G; Ord. No. 274, § 1)

§ 3-1.211 Taxes—Fair apportionment for businesses with limited City activity.

For purposes of imposing the business license tax, this chapter shall be construed broadly in favor of the imposition and collection of the tax to the fullest extent permitted by State and Federal law, and as it may change from time to time by judicial interpretation or by statutory enactment. However, the City recognizes that under Constitutional fair tax apportionment principles, out-of-City businesses conducting limited business within the City may only be taxed to a limited extent. To ensure fair collection of the business license tax amongst all classes of businesses, the following rules shall apply:

Businesses located within the City and subject to an annual tax shall be liable for the full amount of business license tax otherwise imposed by this chapter. There shall be a rebuttable presumption that a business with a street address (residential or commercial) located within the City’s limits is “within the City” for purposes of this chapter. Post office boxes, drop boxes, and similar means of receiving mail shall not be considered in determining a business’s street address.

Businesses located outside the City and subject to an annual tax shall be liable for $5 in business license tax annually. There shall be a rebuttable presumption that a business with a street address (residential or commercial) located outside the City’s limits is “outside the City” for purposes of this chapter. Notwithstanding Section 3-1.114, there is no pro-ration of this tax.

Businesses subject to a daily tax (whether located within or outside the City) shall be liable for the full amount of business license tax otherwise imposed by this chapter. There shall be a rebuttable presumption that the full daily tax is due if a licensee conducts a significant amount of business within the City’s limits on the day subject to the tax.

(Ord. No. 594, § 1G; Ord. No. 1029, § 7, 2016)

§ 3-1.212 Processing/renewal fees.

All new businesses shall pay a processing fee in addition to the business tax to cover the administrative costs of processing the application. All businesses renewing their business license shall pay a renewal fee. These fees shall be in an amount as set by resolution of the City Council.

(Ord. No. 594, § 1H; Ord. No. 1029, § 8, 2016)

§ 3-1.213 “Umbrella” business license for out-of-City concessions at special events.

The City Council recognizes that special events provide a valued cultural and economic benefit to the community. Oftentimes, special event coordinators will use out-of-City concessions and/or vendors who provide or advertise food, games, entertainment, and other goods and services to guests. While out-of-City concessions/vendors may have limited business contact with the City, that contact is not incidental for purposes of this chapter. As such, it is fair and appropriate to collect the five dollar ($5.00) annual business license tax from each out-of-City concession/vendor as set forth in Section 3-1.211(c).

The City Council further recognizes that requiring out-of-City special event concessions/vendors to each obtain a separate business license is cumbersome and discourages special events within the City. In an effort to streamline the process, the City Council hereby establishes an “umbrella” business license for use by out-of-City concessions/vendors at special events.

In conjunction with applying for a special activities permit under Section 9-3.547, the special event coordinator may file with the License Collector an application for an “umbrella” business license for its out-of-City concessions/vendors, on a form prescribed by the License Collector. The application shall include a list of all concessions/vendors (both located within the City and out-of-City) that will provide or advertise goods or services at the special event, including: (i) their principal business addresses, contact phone numbers and e-mail addresses; and (ii) the type and duration of goods/services to be provided or advertised. The License Collector may collect an application fee from the special event coordinator in an amount set by resolution of the City Council to pay for the costs of processing the application.

The License Collector shall verify that all concessions/vendors have applicable Board of Equalization resale authorizations and otherwise comply with applicable Codes. The License Collector may deny an “umbrella” license for any out-of-City concession/vendor that cannot meet these standards.

Upon remittance of the applicable business license tax for out-of-City concessions/vendors, the License Collector may thereafter issue an “umbrella” business license to the special event coordinator that will serve as a business license for all out-of-City concessions/vendors participating in the special event. The license tax due from each concession/vendor shall be as follows:

Out-of-City businesses—first special event in the City for the current year: $5.

Out-of-City businesses—second and subsequent special event in the City for the current year: None (note: annual tax paid for first special event in the year).

In-City businesses: none, if taxes are current (note: in-City businesses must obtain their own business licenses and pay their own tax per this chapter).

In addition to any tax due directly from the special event coordinator (pursuant to Section 3-1.203(b)), the special events coordinator shall also collect the tax from those out-of-State concessions/vendors from whom a tax is due and remit the full amount to the License Collector as a condition to issuance of an “umbrella” license.

(g)

Once issued, the special events coordinator may copy an “umbrella” license to distribute to out-of-City concessions/vendors at the special event, each of whom shall display a copy during all operating hours. The “umbrella” license shall remain in effect for the legal duration of the special event. Except as specified in this section, an active “umbrella” license shall function the same as any other business license and be subject to the same terms and conditions set forth in this chapter.

(Ord. No. 1029, § 9, 2016)

§ 3-1.214 Powers of License Collector—Administrative regulations.

The License Collector shall have the power and duty, and is hereby directed, to enforce each and all of the provisions of this chapter.

The License Collector shall determine the eligibility of any person who asserts a right to exemption or a refund of, the tax imposed by this chapter.