For the purposes of this chapter, unless otherwise apparent from the context or unless otherwise specifically defined and a different meaning is more particularly directed, certain words and phrases used in this chapter are defined as follows:
"Anniversary date"
shall mean the first day of the month in which the business was commenced originally, for businesses holding licenses issued prior to January 1, 1987, or the month in which a license is issued on or after January 1, 1987, for a business which has not previously had a business license.
"Business"
means and includes all kinds of vocations, occupations, professions, trades, exhibitions, shows, enterprises, and establishments and all other kinds of activities and means of livelihood, whether or not carried on for profit or gain.
"Delinquent date,"
for the payment of the business license fee, shall mean the first day of the month following the anniversary date.
"Due date"
shall mean the date for the payment of the business license fee, which date is the anniversary date.
"Employee"
means and includes all persons engaged in the operation or conduct of any business, whether as owner, any member of the owner's family, partner, agent, manager, solicitor, or salesman, and all other persons employed or working in such business.
"Gross receipts,"
except as otherwise specifically provided in this chapter, means and includes the gross receipts for the tax period and includes the total amount of the sales price of all sales and the total amount charged or received for the performance of any act or service, of whatever nature it may be, for which a charge is made or credit allowed, whether or not such act or service is done as part of, or in connection with, the sale of materials, goods, wares, or merchandise. "Gross receipts" also includes all receipts, cash, credits, and property of any kind or nature without any deduction therefrom on account of the cost of the property sold, the cost of materials used, labor or service costs, interest paid or payable, or losses or other expenses whatsoever.
A business established outside the City, but maintaining a branch office within the City, or doing business within the City through an agent, broker, or employee, shall report as gross receipts its total sales or receipts attributable to the local branch office, local agent, broker, or employee.
In the event separate sales or receipt records are not maintained for such branch office, local agent, broker, or employee, or that the business of such branch office, agent, broker, or employee within the City is that of performing essentially administrative functions in connection with sales or services performed or rendered elsewhere, the business tax shall be based on an annual amount equivalent to the volume of business which shall be computed by multiplying the annual cost of maintaining such branch office, agent, broker, or employee by five. Such total cost of maintaining such local branch office, agent, broker, or employee shall include, but not be limited to, wages, salaries, commissions, bonuses, office rent, telephone, postage, utilities, janitorial, and other operating expenses allocated for the maintenance of such branch office, agent, broker, or employee.
Excluded from "gross receipts" shall be cash discounts allowed and taken on sales, credit allowed on property accepted as part of the purchase and which may later be sold, any tax required by law to be included in, or added to, the purchase price and collected from the consumer or purchaser, such part of the sale price of property returned by purchasers upon the rescission of the contract of sale as is refunded either in cash or by credit, and amounts collected for others where the business is acting as agent or trustee to the extent that such amounts are paid to those for whom the amounts are collected.
"Gross receipts"
does not include:
(1) 
Receipts from a trade, calling, occupation, vocation, profession, or other means of livelihood which the City is prohibited from taxing under the Constitution or laws of the United States or under the Constitution or laws of the State;
(2) 
Receipts of community chests, funds, foundations, and corporations organized and operated for religious, hospital, or charitable purposes not conducted for profit and no part of the net earnings of which inures to the benefit of any private shareholder, individual, or person;
(3) 
Receipts of nonprofit educational institutions of collegiate grade incorporated as colleges or seminaries under the laws of the State, which institutions require for regular admission the completion of a four year high school course, or its equivalent and which confer upon their graduates at least one academic or professional degree based on a course of at least four years in liberal arts and sciences or on a course of at least three years in professional studies, such as law, theology, education, medicine, pharmacy, architecture, fine arts, commerce, or journalism; receipts of nonprofit secondary schools which are duly accredited by the University of California; and receipts of nonprofit elementary full-time day schools in which instruction is given in the first through eighth grades in the several branches of studies required to be taught in the public schools of the State;
(4) 
Receipts of community service organizations, trade associations, labor organizations, and credit unions; and
(5) 
Receipts of persons acting as agents or brokers whose compensation is fixed on a commission of fee basis, other than such commission or fee.
"Office."
The use of the title of any officer, employee, office, or law shall mean such officer, employee, office, or law of the City unless otherwise specifically designated.
"Peddling"
shall mean and include any person, whether or not a resident of the City, who goes from house to house, place to place, or street to street for the purpose of selling, contracting, soliciting for sale, taking orders for, or offering to sell or take orders for, anything of value or services to be performed or furnished, or who makes demonstrations for such purpose and at retail, or who for such purpose, not intended to continue for more than 60 days, hires or occupies any building or structure, or portion thereof, within the City, or who so temporarily associates with or conducts such temporary business in connection with, as part of, or in the name of any local dealer, merchant, or auctioneer.
"Peddling" shall also mean and include any person who passes out commercial handbills or similar papers, or who engages in any taking of surveys for commercial purposes, on City sidewalks or streets.
"Peddling" shall not mean and include the delivery of anything of value or service rendered by any person engaged in such business at a fixed place of business in the City if the order for the same was placed by the buyer at such fixed place of business prior to such delivery or service.
"Person"
shall mean and include any firm, corporation, association, syndicate, joint stock corporation, joint venture, copartnership of every kind, receiver, club, estate, trust, society, and individual transacting, carrying on, or engaged in any business, as defined in this section, in the City, whether acting as principal, agent, clerk, factor, employee, servant, or personal representative either for or on behalf of himself or herself or for any other person, as defined in this subsection.
"Retail"
shall mean and include a sale for any purpose, other than resale, in the regular course of business and the serving or supplying of meals and refreshments for compensation.
"Sale" and "sell"
shall mean, include, and refer to the making of any transfer of title in any manner or by any means whatsoever of tangible personal property for a price and the serving, supplying, or furnishing for a price of any tangible personal properly fabricated or made at the special order of consumers who do or who do not furnish, directly or indirectly, the specifications therefor. A transaction whereby the possession of property is transferred but the seller retains the title as security for the payment of the price shall be deemed a sale. The provisions of this subsection shall not be deemed to exclude any transaction which is, or which in effect results in, a sale within the contemplation of law.
"Self-service laundromat"
shall mean any laundry where a majority of the manual operations is performed by the patrons or customers.
"Tax period"
shall mean a period of 12 months following the anniversary date.
"Use of words and phrases."
Words and phrases used in this chapter which are not specifically defined in this section shall be construed according to the context and approved use of the language.
"Wholesale" or "sale at wholesale"
shall mean a sale of goods, wares, merchandise, or anything of value or suitable for use for the purpose of resale in the regular course of business.
(§ XXIII A, Ord. 1440, as amended by § 1, Ord. 97-NS, eff. January 16, 1974; §§ 1 and 2, Ord. 415-NS, eff. January 1, 1987; and § 1, Ord. 573-NS, eff. May 1, 1996)
Where words and phrases are defined in the laws of the State, such definitions are hereby adopted insofar as they are appropriate to the subject or subject matter of this chapter.
(§ XXIII A, Ord. 1440)
(a) 
Requirements. It shall be unlawful for any person:
(1) 
To commence, transact, or conduct, or purport to commence, transact, or conduct, in any manner whatsoever in the City any business, unless exempt by the provisions of this chapter, without first having paid the required fee or tax and without first having procured a certificate of payment from the Director of Finance and otherwise having complied with the requirements set forth in this chapter, and the commencement or conduct of any such business without having complied with all such requirements or provisions shall constitute a separate violation of the provisions of this chapter for each and every day such business is so transacted or conducted;
(2) 
To commence or conduct within the City the business of manufacturing, preparing, storing, serving, selling, or offering for sale, or giving away for human or animal consumption any food unless and until written approval from the Health Officer so to do has been procured;
(3) 
To commence any business in any structure without first having obtained a certificate of occupancy, temporary certificate of occupancy, or waiver of such certificate from the Building Official; and
(4) 
To commence or conduct within the City any business or profession without first having furnished proof to the City that such business or profession has subscribed to, and continues to maintain, rubbish disposal service which is furnished by the contractor having an exclusive contract with the City for such disposal service. Such subscription shall be by such business or profession alone and shall not be combined with other businesses or professions. Notwithstanding the above provisions of this subsection, any person, firm, or corporation (referred to in this subsection as "person") shall have the right to remove and dispose of his or her rubbish by means of facilities owned and operated by such person. Upon satisfactory proof being made to the Director of Field Services of the existence of such facilities, and upon the Director of Field Services' notification to the Director of Finance, a certificate of occupancy shall be issued if all other City requirements have been met by the applicant. If such person thereafter fails to maintain such facilities for the disposal of his or her own rubbish, such person shall then be required to obtain and maintain rubbish disposal service with the City's contractor, and the failure to do so shall be grounds for the revocation of such person's certificate of occupancy.
(b) 
Exception. The provisions of this chapter shall not be construed to require any person to obtain such certificate of payment prior to doing business within the City if such requirement conflicts with the Constitution or applicable statutes of the State or of the United States. Such person shall nevertheless be liable for the payment of the tax, subject to the permissible requirements of this chapter, and subject to the permissible penalties imposed for failure to comply with the applicable requirements of this chapter.
(§ I A and B, Ord. 1440, as amended by § 1, Ord. 231-NS, eff. July 18, 1979; § 1, Ord. 411-NS, eff. October 15, 1986; and § 2 (115), Ord. 624-NS, eff. December 15, 1999)
(a) 
First Applications and Newly Established Businesses. Upon making the first application for the first certificate of payment or for a newly established business, the applicant shall furnish to the Director of Finance a written statement upon a form provided by, or in such form as shall be required by, the Director of Finance, setting forth such pertinent information as may be therein required and as may be necessary to determine the amount of the tax to be paid by such applicant, and such amount shall then be paid by the applicant.
In the event there should occur any change in the ownership of any business by the creation of, change in, or dissolution of a copartnership, joint venture, corporation, or otherwise, or the addition or substitution of a new type of business, or if, as a result thereof, the Health Officer or Building Official is required to issue a new permit or certificate of occupancy, such business shall be deemed to be a newly-established business and subject to the requirements of this chapter relating to a newly-established business. Such new ownership shall also cause the payment of any tax then due by its predecessor in interest as a condition precedent to the commencement of such newly established business.
(b) 
Renewal. In all cases, the applicant for a renewal or subsequent certificate of payment, upon the expiration of the period covered by the first or preceding certificate of payment, and on or before the delinquent date, shall submit to the Director of Finance a written statement setting forth such information and data as may be reasonably required by the Director of Finance in order to ascertain the tax payable for the current year.
(c) 
Established and Newly Established Businesses.
(1) 
Form. All applicants for a certificate of payment, whether for an established or newly established business or other activity, in the application shall:
(i) 
Set forth a full identification of the applicant and of all persons directly or indirectly interested in such business or activity and the residence and business addresses and telephone numbers of such persons, including those of the applicant's principal officers, directors, and managers;
(ii) 
Set forth the exact nature of the proposed business and the method of operation;
(iii) 
Set forth proof of the authority of the applicant to make the application;
(iv) 
Agree to file with the Director of Finance, within 48 hours after any discontinuance, dissolution, transfer, change in operation, ownership, or management, or termination of such business, whether by operation of law or otherwise, or by the intention to do so when evidenced by an escrow, written agreement, or initiation court or bankruptcy proceedings for any such purpose, a verified statement in detail disclosing the same, together with true copies of supporting documents;
(v) 
Agree to file promptly, upon demand by the Director of Finance or within the time provided in this article, all supplementary or corrected statements necessary to determine whether the required tax has been paid or whether the provisions of this chapter are being complied with or violated;
(vi) 
Agree to file with the Director of Finance a true copy of all sales and use tax returns and amended returns when filed with the Board of Equalization of the State, and, if necessary or required, on forms furnished by the Director of Finance;
(vii) 
Agree to submit for inspection by the Director of Finance or the Appeal Board, upon demand and when deemed necessary, any tax returns to any other governmental agency to determine whether any statements filed are correct or to determine the amount of tax payable; and
(viii) 
Agree to file with the Director of Finance a certification that the business will be operated in accordance with all applicable federal, state and city laws and regulations.
(2) 
Compliance with Agreements. Any refusal or failure to comply with any such agreements in any particular shall be deemed a misdemeanor.
(§§ VI A—C, Ord. 1440, as amended by § 1, Ord. 1545; § 1, Ord. 1598; § 1, Ord. 415-NS, eff. January 1, 1987; § 2 (115), Ord. 624-NS, eff. December 15, 1999; and § 1, Ord. 841-NS, eff. October 21, 2009)
All such applications and any required statement shall include a certification in substance as follows: "I declare, under penalty of making a false declaration, that I am authorized to make and file this application or statement and the accompanying supporting data and that the same has been carefully prepared or examined by me and is true, correct, and complete pursuant to the provisions of Chapter 1 of Title 3 of the Huntington Park Municipal Code, and I accordingly in good faith so represent."
(§ VI D, Ord. 1440)
(a) 
Authorized. No statement shall be conclusive as to the matters set forth therein, nor shall the filing of any statement preclude the City from collecting by appropriate action such sum as is due and payable pursuant to the provisions of this chapter. Such statement and each of the several items therein contained shall be subject to audit and verification by the Director of Finance, his or her deputies, or other authorized persons who may, when necessary, examine, audit, and inspect such pertinent books, records, and documents to verify or ascertain the amount of tax due.
All persons engaged, or purporting to be engaged, in business in the City and their employees, agents, or officers are hereby required to permit an examination of such books and records to verify or ascertain the amount of tax due or for the purpose of ascertaining whether such person is subject to any of the provisions of this chapter.
(b) 
Information confidential. It shall be unlawful for the Director of Finance, or any person having any administrative duty pursuant to the provisions of this chapter, or the Appeal Board to make known in any manner whatever the business affairs, operations, or information obtained by any investigation of the records of any person required to pay a tax or of any person visited or examined in the discharge of an official duty, or the amount or source of income, profits, losses, or expenditures, or any particular thereof, set forth in any statement or return, or to permit any statement or return, or copy of such statement or return, or any book containing any abstract or particulars thereof to be seen or examined by any person; provided, however, the provisions of this subsection shall not be construed to prevent:
(1) 
The disclosure of information to, or the examination of records by, another City official or employee for the sole purpose of administering any provision of this chapter;
(2) 
The disclosure of information to, or the examination of records by, Federal or State officials or the tax officials of another city or county if a reciprocal arrangement exists;
(3) 
The disclosure of information and the results of the examination of the records of particular persons or taxpayers, or relating to particular persons or taxpayers, to a court of law or in a proceeding brought to determine the existence or amount of any tax liability to the City, including sales and use taxes, of the particular persons or taxpayers;
(4) 
The disclosure, after the filing of a written request to such effect, to the taxpayer himself or herself or to his or her successors, receivers, trustees, executors, administrators, assignees, and guarantors, if directly interested, of information relating to the items included in the measure of any tax paid, unpaid tax, or the amounts of tax required to be collected, interest, and penalties provided the City Attorney approves each such disclosure;
(5) 
The Director of Finance from refusing to make or permit any disclosure referred to in this chapter when, in his or her opinion, the public interest would suffer thereby; and
(6) 
The disclosure of such information as may be necessary to the Appeal Board in order to permit it to be fully advised when acting upon a matter submitted to it for decision pursuant to the provisions of this article.
(§ VI E, Ord. 1440, as amended by § 1, Ord. 1598; § VI F, Ord. 1440, and § 2 (115), Ord. 624-NS, eff. Dec. 15, 1999)
(a) 
Determination of tax. If any person fails to file any required statement or return within the time prescribed in this chapter or fails to file a corrected statement or return after a written demand therefor by the Director of Finance, the Director of Finance shall determine or estimate the tax due from such person from such information as is readily available to the Director of Finance, including, if deemed necessary, any readily available external or other indices, including capital invested, dividends paid, sales or other taxes paid, and the number of people employed, or by considering any other pertinent facts.
(b) 
Notice of assessment. In the event such determination is made, the Director of Finance shall give notice of the amount so assessed to the person affected.
(c) 
Hearings: Applications. Such person may, within 15 days after the mailing or serving of such notice, make an application in writing to the Director of Finance for a hearing on the assessment by the Appeal Board. Such application shall set forth in detail and in an explicit manner all the facts in support of the contention that the assessment is erroneous and shall show the alleged correct amount of tax admitted to be due or payable. If such application is not so made within the time and in the manner prescribed, the assessment shall become immediately due and payable.
(d) 
Hearings: Notices. If such application is filed within the time and in the manner prescribed, the Director of Finance shall cause the matter to be set for hearing by the Appeal Board, within 30 days, and he or she shall give at least 10 days' notice of the time and place of the hearing in the manner prescribed in this article.
(e) 
Hearings: Findings. The Appeal Board shall consider all the evidence produced and shall make written findings thereon. A copy of such findings shall be served upon the applicant in the manner prescribed in this article.
(f) 
Review of findings: Hearing. Such findings shall become final at the expiration of five days from the date of such service unless a written request for a review is filed by the applicant within such five days with the Director of Finance, accompanied by a filing fee in the amount of $25, payable to the City. The written request shall set forth in an explicit manner all the facts in support of the contention that the findings are erroneous. If such request is so filed, the Appeal Board shall consider the same, and its decision and order at or after such hearing shall be final and conclusive.
(g) 
Final assessment. Thereupon, the final assessment shall be made which shall include the interest and penalties as provided in this article.
(§ VI G, Ord. 1440, as amended by § 2 (115), Ord. 624-NS, eff. Dec. 15, 1999)
(a) 
When required. In the event a certificate of occupancy and/or health permit and/or special permit is required as a condition precedent to engaging in any business, the applicant shall deposit with the Director of Finance the sum of $10 at the time of filing the application to commence business which deposit shall be in addition to any other fee or tax which may be required at the time.
(b) 
Credit on certificate of payment. If and when a temporary or conditional certificate of occupancy is issued, such applicant shall first procure from the Director of Finance a temporary certificate of payment valid for a period not exceeding 90 days, which temporary certificate of payment shall permit the commencement and conduct of such business for a period not exceeding 90 days upon the payment of the applicable business tax prorated on a six months' basis. If a final certificate of occupancy and/or permit is obtained within 90 days thereafter, the Director of Finance shall issue a certificate of payment, and the applicant shall pay therefor the required sum in full compliance with the requirements of this chapter relating to newly established businesses, and such applicant shall be credited with the amount of the deposit.
(c) 
Retention by City. If a final certificate of occupancy and/or permit is not procured within 90 days, the deposit in the amount of $10 shall be retained by the City to cover the cost of investigating and procuring, and if a temporary certificate of occupancy has been issued, such certificate shall automatically be revoked and canceled, and such applicant shall forthwith cease doing business.
(§ VI H, Ord. 1440, as amended by § 1, Ord. 1598, and § 2 (115), Ord. 624-NS, eff. Dec. 15, 1999)
Certificates of payment shall be issued by the City upon the payment of the tax or estimated tax required by the provisions of this chapter. Each certificate of payment so issued shall state the following:
(a) 
The name of the person to whom the same is issued;
(b) 
The classification of the business engaged in;
(c) 
The amount of tax paid therefor;
(d) 
The address of the location or locations of such business and the mailing address of the business taxed. The mailing address so appearing shall be the address to which all notices required or authorized by the provisions of this chapter may be sent unless the taxpayer shall request in writing that another address be used for such purpose;
(e) 
That the amount therein stated shall be deemed an estimate only and shall not prevent or prejudice the collection by the City of the tax which shall be actually due from any person subject to such tax pursuant to the provisions of this chapter;
(f) 
That such certificate or license shall not authorize the licensee to conduct any unlawful business or to conduct any lawful business in an unlawful manner or place and that the same is issued only to certify that the license or business tax for conducting or for having conducted a business has been paid as required by the provisions of this chapter and in the form provided in this section; and
(g) 
Such other information or statement as may be necessary for the enforcement of the provisions of this chapter.
(§ VIII A, Ord. 1440, and § VIII B, Ord. 1440, as amended by § 1, Ord. 1622)
No certificate of payment shall be issued when the provisions of this chapter or any ordinance of the City require a permit to be obtained or to be applied for as a prerequisite to entering into or performing any such business, profession, trade, occupation, or act until such permit shall have been first so applied for or obtained, as the case may be. Any certificate of payment issued in violation of the provisions of this article shall be void.
(§ VI I, Ord. 1440)
The various businesses, professions, and activities which are subject to the business tax required by the provisions of this chapter and which have more than one business location within the City need obtain only one certificate of payment provided:
(a) 
All the facts constituting the basis for determination of the tax payable for business transacted at all the locations are included in the report to the Director of Finance and segregated in such report according to location and a duplicate certificate of payment for each additional location shall be obtained, paid for, and posted at such location;
(b) 
The ownership of the entire business, including the principal location and all its branches within the City, is exactly the same ownership and the merchandise sold, the services rendered, or other factors sold or rendered from the principal location and from each and all of the respective different locations or branches are substantially the same; and
(c) 
The accounting and bookkeeping of such main business location and of each and all of the separate locations or branches thereof are consummated and performed in or at either the principal location or at only one of such branch locations.
(§ IV A, Ord. 1440, as amended by § 2 (115), Ord. 624-NS, eff. Dec. 15, 1999)
Duplicate certificates of payment shall be issued by the Director of Finance upon the payment of the sum of one ($1.00) dollar as follows:
(a) 
Upon the filing by the applicant of a verified statement that the certificate or duplicate certificate has been lost or destroyed;
(b) 
For each additional location or branch establishment in the City not separately taxed and which is used in connection with, and incidental to, a business otherwise subject to the provisions of this chapter; and
(c) 
For each additional wheeled or motor vehicle required to keep a duplicate certificate in an easily visible or accessible place on or in such vehicle.
(§ X A, Ord. 1440, as amended by § 2 (115), Ord. 624-NS, eff. Dec. 15, 1999)
Except as otherwise specifically provided in this chapter, all certificates of payment shall be kept, posted, and exhibited in the following manner:
(a) 
Posting in fixed places of business. Any person engaging in business at a fixed place of business in the City shall keep such certificate or duplicate certificate issued to him or her posted in a conspicuous place upon the premises where such business is conducted.
(b) 
Posting in vehicles. Any person operating or conducting any business, the tax for which is computed wholly or partially upon the basis of the number of wheeled or motor vehicles used in such business, shall keep in an easily visible or accessible place on or in such vehicle while conducting such business the certificate of payment, or duplicate certificate, or an identifying plate or card symbol issued by the Director of Finance indicating that the proper tax has been paid.
(c) 
Carrying. Any person engaged in business in the City but not operating from a fixed place of business shall keep such certificate or duplicate certificate issued to him or her upon his or her person or upon the person of his or her agent, representative, or employee while engaged in such business.
(d) 
Exhibiting. Any person engaged in business in the City shall, upon demand by the Director or Finance, his or her authorized deputies, the Police Chief, or any police officer of the City, exhibit the certificate of payment.
(§§ II D and IX A, Ord. 1440, as amended by § 2 (115), Ord. 624-NS, eff. Dec. 15, 1999)
Except as otherwise provided in this chapter, all annual taxes shall be ascertained, due, payable, and delinquent as follows:
(a) 
New businesses.
(1) 
Flat rates. In cases where the provisions of this chapter impose an annual flat rate tax only, such tax shall be due and payable in advance when the license is issued.
Such tax shall be deemed delinquent on the first day of the month following the anniversary date.
(2) 
Gross receipts. In cases where the tax is not a flat rate tax but is determined by the volume of gross receipts, fees, commissions, or profits or by other factors, an estimated tax shall be paid upon the commencement of business and shall be delinquent on the first day of the month following the anniversary date.
The tax payable for any subsequent period shall be determined and paid in the manner prescribed in subsection (b) of this section for established businesses.
(b) 
Established businesses.
(1) 
Flat rates. In cases where the provisions of this chapter impose an annual flat rate tax only, such tax shall be due and payable in advance on the anniversary date.
Such tax shall be deemed delinquent on the first day of the month following the anniversary date.
(2) 
Gross receipts. In cases where the tax is not a flat rate tax but is determined by the volume of gross receipts, fees, commissions, or profits or by other factors, the tax for the current tax period shall be determined and assessed by the Director of Finance on the basis of the taxpayer's written statement of actual gross receipts during the preceding tax period, and the tax so determined and assessed shall be the tax for the current tax period.
In making an assessment for the first full tax period based upon the gross receipts from operations during only a portion of the prior tax period, the Director of Finance shall consider as additional factors the nature, location, and seasonal characteristics of the taxpayer's business, profession, or activity and any other information furnished by the taxpayer which would assist the Director of Finance in making an equitable assessment.
Taxes, other than fiat rate taxes, payable pursuant to the provisions of this section shall be deemed delinquent on the first day of the month following the anniversary date.
(c) 
Proration of license fees in 1987. Each business which has a business license which expires on December 31, 1986, shall file a renewal application and pay a prorated business license fee for the period from January 1, 1987, to the anniversary date of the business license, which date shall be set forth on the license renewal form furnished by the City; provided, however, any business which has an anniversary date of January 1 shall pay a license fee for 12 months, without proration. A business license renewal application shall be filed not later than 30 days after the expiration date of the license for the ensuing tax period of 12 months.
(§ VII, Ord. 1440, § VII A and B, Ord. 1440, as amended by § 1, Ord. 1545, and § 1, Ord. 1598, and § VII C and D, Ord. 1440, as amended by § 1, Ord. 1545, as amended by § 1, Ord. 415-NS. eff. January 1, 1987, and § 2 (115), Ord. 624-NS, eff. Dec. 15, 1999)
When a business discontinues, dissolves, or otherwise terminates before the expiration of the tax period, any taxes accrued and owing to the City, including any taxes which would not otherwise be payable until the end or after the end of the tax period, shall be due and payable immediately and shall be delinquent upon the expiration of 15 days thereafter.
(§ VII C, Ord. 1440, as amended by § 1, Ord. 1545, and § 2, Ord. 415-NS. eff. January 1, 1987)
All delinquent taxes shall be subject to the following penalties:
(a) 
Original delinquency. The penalty for the original delinquency in the payment of taxes shall be ten (10 %) percent of the amount due, and the penalty for failure to file the statement provided by the provisions of this article shall be ten (10 %) percent of the amount due.
(b) 
Continued delinquency. Upon the expiration of each 30 days after the original delinquency, an additional penalty of ten (10 %) percent shall be added to the amount then due until the percentage of penalties applied shall aggregate one hundred (100 %) percent. Thereafter no further penalty shall accrue until a suit shall be instituted by the City.
(c) 
Assessments. Upon the expiration of 30 days' notice of the final determination, the taxpayer shall pay a penalty of 5% on the amount of such assessment remaining unpaid, and the penalty for continued delinquency shall be as set forth in subsection (b) of this section.
(d) 
Merger of penalties. Every penalty and the interest imposed by the provisions of this chapter shall become a part of the tax required to be paid at the time such penalty and interest become due and payable.
(e) 
Interest. After such penalties have aggregated twenty (20 %) percent, as set forth in subsection (b) of this section, the amount then due shall bear interest at the rate of six (6 %) percent per annum.
(f) 
Action penalty. In the event an action shall be instituted by the City to collect any tax, interest, or penalty made due and payable by the provisions of this chapter, prior to the filing of such action there shall be added a further penalty of 30% of the total amount then due, including penalties and interest.
(g) 
Applicability. In addition to applying to all business licensees who are delinquent in the payment of their taxes from September 15, 1999 forward, the penalties set forth in Section 3-1.118 shall retroactively apply to all business licensees who were delinquent in the payment of their taxes on August 16, 1999 and who remain so as of September 15, 1999.
(§ VII F, Ord. 1440, as amended by § 1, Ord. 487-NS, eff. June 5, 1991, §§ 1—4, Ord. 622-NS, eff. Sep. 15, 1999, and § 1, Ord. 623-NS, eff. Nov. 4, 1999, §§ 1—3, Ord. 681-NS, eff. August 1, 2002)
All taxes imposed by the provisions of this chapter shall be paid to the Director of Finance in lawful money of the United States. The acceptance of any check or other negotiable instrument by the Director of Finance shall not be deemed payment if such check or instrument is not honored and paid upon presentation, and in such event, any receipt issued therefor by the Director of Finance shall be deemed of no force and effect until the date the amount due in the form of lawful money of the United States shall be actually received.
(§ VII E, Ord. 1440, as amended by § 2 (115), Ord. 624-NS, eff. Dec. 15, 1999)
Where there is a change of the location of a regularly established business to another location in the City, the certificate of payment may, upon an application therefor and the payment of a fee in the amount of one ($1.00) dollar, be amended so as to authorize the conduct of such business from such other location. Such application shall not be deemed a new application.
(§ IX C, Ord. 1440)
(a) 
Borderline businesses. If a business is substantially unitary in character and is situated on the border line of the corporate limits of, and partly in, the City and partly in an adjoining city or unincorporated territory, and if the integral portions of the business or activity situated in the City contribute in any degree to the volume of sale or other business transacted, and if such type of business is subject to the provisions of this chapter, the tax payable to the City shall be determined from that percentage of the gross volume equal to the proportion of lot area in the City to the total lot area (including parking facilities provided for employees, patrons, and other persons) occupied by all the integral portions of such business or activity which to any degree contributes to the total volume of sales or other business transacted at such location, irrespective of the actual site where the primary business activity is transacted or consummated.
(b) 
Nonborderline businesses. If a business is substantially unitary in character and is not situated on the border line of, and partly in, the City, and such business utilizes a warehouse solely for storage or a structure solely for distribution purposes, the tax payable to the City shall not be determined from the volume or gross receipts from the sale or manufacture attributable to its property or plant not situated in the City, but the annual tax for maintaining such ware-house or structure for storage or distribution purposes shall be determined as follows:
(1) 
The sum of $15 per fiscal year for each vehicle used for such purpose; and
(2) 
The sum of $5 per employee for the average number employed during the preceding fiscal year in such maintenance and purpose; and
(3) 
The sum of one ($1.00) dollar per 100 square feet.
The provisions of this subsection (b) shall not apply to a licensee holding a valid business license within the City, and such licensee shall have the right, without further payment of license tax, to conduct such warehouse or storage facility provided the licensee meets the following conditions:
(i)
The licensee shall apply for a business license and obtain a certificate of occupancy; and
(ii)
The ownership of the entire licensed business, including the principal location of all of its branches within the City, is exactly the same ownership and business name, and the merchandise sold, services rendered, or other factors sold or rendered from the principal location and from each and all of the respective different locations or branches are substantially the same.
(§ V A and B, Ord. 1440, as amended by § 1, Ord. 26-NS, eff. December 4, 1968)
(a) 
Certificates of payment. Any person engaged in more than one trade, calling, occupation, vocation, profession, or other means of livelihood, as provided in Article 2 of this chapter, shall consolidate all gross receipts if the measure of tax is the same and shall be issued one certificate of payment covering all such activities. Any person engaged in any activities, as provided in Article 2 of this chapter, in addition to activities set forth in Article 3 of this chapter, or for which a different measure of tax is provided shall obtain separate certificates of payment for the activities covered by Article 3 of this chapter or for which the measure of tax is not the same.
(b) 
More than one retail business at the same location. Whenever any person is engaged in two or more retail businesses at the same location for which businesses the measure of tax is the same, such person shall be issued a joint certificate of payment, and the sum of the gross receipts of all such businesses so conducted shall be used as a basis for computing the amount of the tax to be paid for the conduct of all such businesses so affected.
(c) 
More than one wholesale business at the same location. Whenever any person is engaged in two or more wholesale businesses at the same location for which businesses the measure of tax is the same, such person shall be issued a joint certificate of payment, and the sum of the gross receipts of all such businesses so conducted shall be used as a basis for computing the amount of the tax to be paid for the conduct of all such businesses so affected.
(d) 
More than one manufacturing and/or wholesale and/or retail business at the same location. In all cases where a person is engaged in the business of manufacturing and also selling at wholesale or retail, or selling at wholesale and also at retail but not manufacturing, and is not otherwise specifically classified by other provisions of this chapter, separate statements showing the amount of the manufacturing, wholesale, and retail business respectively of any such business shall be filed with the Director of Finance, and separate certificates of payment based on the manufacturing portion, wholesale portion, and retail portion of such business shall be obtained. In the event such separate statements are not filed, or in the event sufficient records have not been kept which will enable the wholesale part and the retail part of such business to be ascertained, the retail rates set forth in Section 3-1.204 of Article 2 of this chapter shall be applied and paid, and all business done by any such person, whether manufacturing, wholesale, or retail, shall, for the purposes of this article, be considered as retail business.
(§ II E, Ord. 1440, as amended by § 2 (115), Ord. 624-NS, eff. Dec. 15, 1999)
(a) 
Conflicts with other laws. None of the fees or taxes provided or imposed by this chapter shall be so applied as to violate the Constitution or laws of the United States or the State or to occasion an undue burden upon interstate or foreign commerce.
(b) 
Applications for adjustments. Any person who claims an exemption from the payment of such fee or tax, or of a portion of such fee or tax, upon the alleged ground that such fee or tax imposes an undue burden upon interstate or foreign commerce shall apply to the Director of Finance for an adjustment of the tax so that it shall not be discriminatory or unreasonable as to such commerce. Such application by such person or his or her authorized representative shall be in writing and may be made before, upon, or within six months after the payment of the prescribed tax.
(c) 
Applications for adjustments: Statements. The applicant shall, by a verified statement and supporting testimony or documents, including sales and income tax returns and other pertinent information if so required by the Director of Finance, clearly establish the extent, if any, of such undue burden on such commerce by setting forth in detail the following:
(1) 
The method of business and the gross volume of business and profit attributable to interstate or foreign commerce and to local activity which is not such an integral part of the interstate or foreign commerce or process that it cannot realistically be separated or segregated;
(2) 
The name and location of the company or firm for which the orders are to be solicited or secured;
(3) 
The name of the nearest local or state manager, if any, and his or her address;
(4) 
The kind of goods, wares, or merchandise to be delivered;
(5) 
The place from which the goods, wares, or merchandise is to be shipped or forwarded;
(6) 
The method of solicitation or taking orders;
(7) 
The location of any warehouse, factory, or plant within the State of California;
(8) 
The method of delivery; and
(9) 
The name and location of the residence of the applicant.
A copy of the order blank, contract form, or other papers used by such person in taking orders or in transacting business shall be attached to the application.
(d) 
Investigations: Determination of taxes. The Director of Finance shall conduct an investigation and, after having first obtained the written approval of the City Attorney, shall fix as the tax payable by the applicant an amount which is reasonable and nondiscriminatory or, if the tax has already been paid, shall order a refund of the amount over and above the tax so fixed. In fixing the tax to be charged, the Director of Finance shall have the power to base the tax upon a percentage of gross receipts or gross profits or any other measure which will adequately assure that the tax assessed is not an undue burden on interstate or foreign commerce and is uniform with that assessed on businesses of a similar nature; provided, however, the amount assessed shall not exceed the tax prescribed in this chapter.
Should the Director of Finance determine the gross receipts measure of tax to be the proper basis, he or she shall determine such tax on the basis of gross volume attributable to such local activity which is not such an integral part of interstate or foreign commerce that it cannot realistically be separated or segregated therefrom. Where it is not economically feasible or it is reasonably impractical to segregate the nonexempt items from the exempt items by books of account or otherwise, the Director of Finance may accept from any such person, in lieu of the statement required by the provisions of subsection (c) of this section, a statement showing, for the period involved, that the total sales or receipts from such nonexempt items are more than a certain stated amount but less than a certain higher stated amount, and the average thereof may be accepted for the purpose of determining the tax payable; or, in such event, the Director of Finance may require a statement of the gross profit made by such person if it shall appear that the tax on such segment of the gross receipts from interstate or foreign commerce activity shall not constitute an undue burden thereon, and such gross profit shall be the measure for determining the tax otherwise applicable to gross receipts.
(e) 
Exception: Minimum taxes. Notwithstanding any provision to the contrary in this section, such person, if having a fixed place of business in the City, shall nevertheless pay a minimum tax based upon the local activity of such person and determined as follows:
(1) 
The sum of $15 per vehicle used in the course of such business and locally to any extent; and
(2) 
The sum of one ($1.00) dollar per 100 square feet in such warehouse or structure used locally in such business; and
(3) 
The sum of $5 per employee subject to any control by, or direction from, the local office or place of business for the average number employed during the preceding tax period; or
(4) 
To the extent that any such minimum tax may be lawfully imposed.
(§ XII A, Ord. 1440, as amended by § 2, Ord. 415-NS, eff. January 1, 1987)
(a) 
Activities exempted. The provisions of this chapter shall not be deemed or construed to require the payment of a license tax as follows:
(1) 
For the conducting, managing, or carrying on of any business, occupation, or activity by any institution or organization which is conducted, managed, or carried on wholly for the benefit of charitable purposes or from which a profit is not derived, either directly or indirectly, by any individual;
(2) 
For conducting within the City any entertainment, concert, exhibition, or lecture on scientific, historical, literary, religious, or moral subjects whenever the receipts of any such entertainment, concert, exhibition, or lecture are to be appropriated to any church, school, or religious or benevolent purpose; or
(3) 
For conducting 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 organization or association was formed and from which profit is not derived, either directly or indirectly, by any individual.
(b) 
Exception. In the event any local or other organization set forth in subsection (a) of this section merely sponsors such exhibition, show, entertainment, or other event, and when only a portion of the receipts from the same are to be appropriated to, or a definite sum is payable to, the organization sponsoring such undertaking, the person staging such exhibition, entertainment, or other event purportedly for such sponsoring organization shall pay the tax prescribed in this chapter but shall be entitled to a proportionate refund equal to the proportion which the amount paid to such sponsoring organization bears to the total gross receipts from such undertaking. A verified statement of the amount received by the sponsoring organization and of the gross receipts shall be made in writing by such person and by the sponsoring organization.
(§ XII B, Ord. 1440, as amended by § 2 (115), Ord. 624-NS, eff. Dec. 15, 1999)
(a) 
Sales for convenience nontaxable. For the purposes of this chapter, sales of goods, wares, or merchandise shall not be considered as producing taxable gross receipts to the extent that such sales are for convenience.
(b) 
Sales for convenience defined. For the purposes of this chapter:
(1) 
"Sales for convenience" shall mean a sale of new goods, wares, or merchandise by a person engaged in selling such articles to another person engaged in selling like or similar kinds of articles:
(i) 
Where the primary purpose of the particular transaction or sale is to accommodate the purchaser rather than to make a sale in the ordinary course of business;
(ii) 
Where, in the particular kind of business involved, a similar manner of dealing is frequent or customary in the circumstances under which the particular sale is made; and
(iii) 
Where goods, wares, or merchandise of like or similar kind and of substantially equivalent value to that which was sold is received in consideration.
(2) 
The following types of transaction shall be deemed "sales for convenience" when the circumstances set forth in subsection (1) of this subsection are present:
(i) 
Transactions in which the seller conveys an article which is in short supply or which, under the circumstances, cannot be obtained by the purchaser through normal sources of supply in sufficient time to permit the purchaser to furnish an equivalent article to a prospective customer;
(ii) 
Transactions in which, by reason of the seller's more convenient location relative to a designated point of delivery, the purchaser agrees to reimburse the seller for delivering goods, wares, or merchandise at such point to the purchaser's customer in accordance with a contract of sale between the purchaser and his or her customer;
(iii) 
Transactions in which, as a matter of business practice, the form of a sale as is arranged and entered into by the seller and the purchaser as a substitute for, or the equivalent of, the transportation of the article or the payment of transportation charges on the article from the point of delivery to some other point; and
(iv) 
Transactions which are different in detail from those described in subsections (i) through (iii) of this subsection but which the Director of Finance has determined to be of a kind whose primary purpose is to accommodate the purchaser rather than to make a sale in the ordinary course of business; of a kind which, in the particular kind of business involved, is frequent or customary in the circumstances under which a particular sale is made; and of a kind where goods, wares, or merchandise of like or similar kind and of substantially equivalent value to that which was sold is received as consideration.
(3) 
No sale shall be considered a sale for convenience unless it is of a kind described in subsection (2) of this section.
(§ XII C, Ord. 1440, as amended by § 2 (115), Ord. 624-NS, eff. Dec. 15, 1999)
(a) 
Claims: Appeals. When any tax has been overpaid as a result of an error or incorrect administrative procedure or determination, a claim for such overpayment shall be made to the Director of Finance. Such claim shall be verified or made under penalty of perjury and shall describe in detail such overpayment and the computation of such overpayment. The claim may be paid in whole or in part upon the recommendation of the Director of Finance and after approval thereof by the Council. Such claim may be denied by the Director of Finance; provided, however, in such event the claim, upon the written request of the claimant, shall be referred to the Appeal Board for a hearing in the manner provided in Sections 3-1.135 and 3-1.136 of this article. The Council, acting as the Appeal Board, shall have the right, upon such hearing, to grant the claim in whole or in part or to deny the claim.
(b) 
Terminated businesses. No refund shall be made for any business which is discontinued or terminated during the tax period.
(c) 
Actions to recover. No action to recover an alleged overpayment or erroneous payment shall be instituted or maintained against the City prior to the submission of such claim to the Appeal Board and its denial of such claim, nor unless such action shall be instituted within three years after the date of such payment.
(d) 
Effective date of provisions. The provisions of this section shall be effective January 1, 1966.
(§ XI A and C, Ord. 1440, as amended by § 3, Ord. 1594, and § XI B, Ord. 1440, as amended by § 1, Ord. 1545, and § 3, Ord. 1594, as amended by § 2, Ord. 415-NS, eff. January 1, 1987, and § 2 (115), Ord. 624-NS, eff. Dec. 15, 1999)
In order to provide for the equitable and efficient administration of the provisions of this chapter and to afford a means whereby disputes, contests, uncertainties, and ambiguities arising pursuant to the provisions of this chapter may be correctly and fairly resolved, the Director of Finance shall have the following powers and duties:
(a) 
Time extensions for filing statements. For good cause shown, the Director of Finance may extend the time for the filing of any required statement for a period not to exceed 60 days and in such case may waive any penalty which may have accrued on the fee or tax involved.
(b) 
Compromise of claims. For good cause shown, and with the written approval of the City Attorney, the Director of Finance may compromise any claim for taxes, interest, or penalties amounting in the aggregate to less than $200 and, with the approval of, or pursuant to the direction from, the Council, may compromise any such claim in the amount of $200 or more.
(c) 
Determination of taxes for exempt goods and services. In those cases where the business of any person involves the handling of commodities or the performance of services which are exempt from municipal fees or taxes; and in which business the affected person, as a part of such business, also deals with commodities, materials, products, or services which are not so exempt by law; and where it is not economically feasible or is reasonably impractical for the affected person to keep separate books of account for such respective exempt and nonexempt items, the Director of Finance may, in any such case, accept from any such person, in lieu of the statement otherwise required by the provisions of this chapter, a statement showing, for the period involved, that the total sales or receipts from such nonexempt items are more than a certain stated amount but less than a certain higher stated amount, thereby enabling the Director of Finance to determine the particular bracket within which the sales or receipts of or from the nonexempt items so indicated fall and to collect the fee prescribed in such bracket accordingly; provided, however, all such statements shall be subject to the same penalties for false statements which apply to any other statements required by the provisions of this chapter.
(d) 
Making of rules and regulations. The Director of Finance may make such rules and regulations as may be necessary to aid or assist in the enforcement of the provisions of this chapter.
(e) 
In those cases where a business has submitted an application for a business license by mail and has enclosed a check or money order therewith and such check or money order is not of sufficient amount to cover the total tax due and payable, the Director of Finance may issue a payment receipt for moneys received, with such receipt to indicate:
(1) 
The receipt is not a business license;
(2) 
The receipt is issued pending the payment of additional tax due the City;
(3) 
The business from which moneys are received;
(4) 
The amount of moneys paid; and
(5) 
The reason the moneys were paid.
A business license will be issued upon receipt of additional fees due, and the moneys indicated on the receipt shall be credited on the license; provided, however, when such underpayment is of not more than one dollar and fifty cents ($1.50) or less, the Director of Finance may issue a license for which the check or money order is intended.
(§ XIV A and D, Ord. 1440, as amended by § 1, Ord. 26-NS, eff. December 4, 1968, § 2, Ord. 487-NS, eff. June 5, 1991, and § 2 (115), Ord. 624-NS, eff. Dec. 15, 1999)
(a) 
Examination of records. The Director of Finance and his or her deputies and duly authorized employees, for the purpose of ascertaining the amount of license tax to be paid pursuant to the provisions of this chapter, shall have the power to examine all necessary books and records of all persons doing business in the City who are required to be licensed as provided in this chapter.
For the purpose of the enforcement of the provisions of this chapter, the Director of Finance may, with the prior consent of the Council, deputize a qualified accountant to examine the necessary books and records of any person doing business in the City.
(b) 
Right of entry. The Director of Finance and all of his or her deputies and duly authorized employees shall have the power and authority to enter, free of charge and at any reasonable time, any place of business required to be licensed by the provisions of this chapter and demand an exhibition of such license.
(c) 
Failure to exhibit licenses and records. Any person having such license in his or her possession or under his or her control who fails to exhibit the same on demand, and any person licensed pursuant to the provisions of this chapter who fails to exhibit and permit the examination of his or her records by the accountant deputized by the Director of Finance, shall be guilty of a misdemeanor and subject to the penalties provided in this chapter.
(§ XIV A, Ord. 1440, as amended by § 2 (115), Ord. 624-NS, eff. Dec. 15, 1999)
Unless otherwise directed by the Council, at any time after any tax or any amount of tax, whether or not such tax is an estimate and required to be paid, becomes due and payable, the Director of Finance may bring a civil suit in any court of competent jurisdiction in the State on behalf of and in the name of the City to collect the amount due or delinquent, together with penalties and interest, and to enforce the payment of the judgment if, in the written opinion of the City Attorney, such action is warranted by the facts, law, and economic feasibility or other circumstances.
The Director of Finance may cause a misdemeanor complaint to be filed against any and all persons found violating any of the provisions of this chapter provided the written approval of the City Attorney (or City Prosecutor) is first obtained or unless the Council so approves or directs.
(§ XIV C, Ord. 1440, as amended by § 2 (115), Ord. 624-NS, eff. Dec. 15, 1999)
No certificate of payment shall be knowingly issued, nor shall a suspended or revoked certificate to do business be knowingly reinstated, when any person, at the time of making the application therefor, is indebted to the City for any unpaid fee or tax; provided, however, the Director of Finance or his or her duly authorized deputy may enter into an agreement with any person so indebted wherein such person shall agree to pay the delinquent fees or taxes in equal monthly installments extending over a period not to exceed two years. In such agreement such debtor shall acknowledge his or her debt to the City and agree that, in the event default is made in the payment of any agreed installment, the whole amount remaining unpaid shall become immediately due and payable and that, in the event a suit is brought to enforce collection of the amount agreed to be paid under such agreement, the debtor will pay all costs of the suit incurred by the City. The execution of such agreement shall not prevent the accrual of interest on unpaid balances nor the accrual of a penalty of 30% of the unpaid balance at or prior to the time the suit is brought. No penalties shall accrue, however, during the time payments are made in accordance with the terms of such agreement. In the event such agreement is executed, a certificate of payment for any current or ensuing period may be issued to any such person upon the payment of the fee or tax prescribed therefor, together with penalties, if any.
(§ XIV E, Ord. 1440, as amended by § 2 (115), Ord. 624-NS, eff. Dec. 15, 1999)
Neither the Director of Finance nor any other person charged with the enforcement of any of the provisions of this chapter shall knowingly accept or receive any sum which is less or greater than the amount actually required to be paid pursuant to the provisions of this chapter unless such acceptance is specifically authorized in this chapter.
(§ XIV B, Ord. 1440, as amended by § 2 (115), Ord. 624, eff. Dec. 15, 1999)
The determination of which business or type or class of business any person subject to the provisions of this chapter is engaged in or is about to engage in shall be an administrative function of the Director of Finance if such business is not specifically assigned to any particular classification by the provisions of Articles 2 and 3 of this chapter; provided, however, such classification shall be made in accordance with the intent, tenor, and spirit of the provisions of this chapter. If any person believes that his or her business is not assigned to the proper classification by the Director or Finance or by the provisions of this chapter because of circumstances peculiar to his or her business as distinguished from other businesses of the same kind, such person may make a written request to the Director of Finance for a hearing on such application by the Appeal Board in accordance with the procedure set forth in Sections 3-1.135 and 3-1.136 of this article.
(§ XIV F, Ord. 1440, as amended by § 2 (115), Ord. 624-NS, eff. Dec. 15, 1999)
(a) 
Membership. The Appeal Board shall consist of the following designated officers and employees of the City, or their duly authorized deputies or assistants, who are hereby appointed to serve thereon without additional compensation therefor during their respective terms of office or employment: the City Manager or duly authorized designee, the Director of Community Development, and the Chief of Police or duly authorized designee, and, for the purposes of this section and Sections 3-1.135 and 3-1.136 of this article, such members shall be deemed to act only in the capacity of members of such Board.
(b) 
Quorum. Two members shall constitute a quorum for the conduct of any business of the Appeal Board. All actions or recommendations of the Appeal Board which are consistent with the powers and duties delegated by the provisions of this chapter or otherwise shall be presumed valid if such actions or recommendations are approved or ratified by any two members thereof.
(c) 
Rules of conduct. The Appeal Board may establish rules for the conduct of its proceedings provided such rules are not contrary to the spirit or tenor of the provisions of this chapter.
(§ 1, Ord. 871-NS, eff. October 6, 2011)
(a) 
Authorized. In the event a dispute arises between the Director of Finance and any person concerning the applicability of any provision of this chapter or any tax, exemption, or other matter or subject set forth in this chapter, such person or the Director or Finance may appeal to the Appeal Board for a determination of the issue, matter, subject, or question involved.
(b) 
Form. Such appeal shall be in the form of a written request for a hearing, which request shall set forth the particulars of the matter in dispute and shall set forth in an explicit manner the issues to be determined and a statement of the facts relied upon by the appellant to support his or her position.
(c) 
Filing. Appeals shall be filed with the License Department for transmittal to the Appeal Board.
(§ XV B, Ord. 1440)
(a) 
Time and place: Notices. The Director of Finance shall forthwith cause the matter appealed to be set for a hearing within 30 days before the Appeal Board, and he or she shall, not less than 10 days prior to the date set for the hearing, cause to be given to each person whose interests are in dispute a written notice of the time and place set for the hearing.
(b) 
Findings. The Appeal Board shall consider all the evidence produced and shall make written findings thereon. A copy of such findings shall be served upon the applicant in the manner prescribed in Section 3-1.137 of this article.
(c) 
Findings: Review. Such findings shall become final at the expiration of five days from the date of the service unless a written request for a review is filed within such five days with the Director of Finance. Such request shall be accompanied by a filing fee in the amount of $25, payable to the City. The written request shall set forth in an explicit manner all the facts in support of the contention that the findings are erroneous. If so filed, the Appeal Board shall consider the same, and its findings at or after such hearing shall be final and conclusive.
(d) 
Continuance. Such hearings may be continued from time to time by the Appeal Board when, in its discretion, the facts and circumstances, in its opinion, may require. In any such hearing the Appeal Board may request for consideration the submission of evidence relating to any matter which the Board may deem competent, relevant, or material in reaching its decision and which may not have been submitted by either party to the controversy.
(e) 
Hearing or review denial. Upon reading the request for a hearing or review, the Board may refuse to grant a hearing if it shall deem that such request has no merit whatsoever.
(f) 
Notices. All notices shall be given in the manner provided in Section 3-1.137 of this article.
(g) 
Exclusion of public. All hearings by, and meetings of, the Appeal Board shall, insofar as is lawfully permissible and insofar as is necessary to preserve the confidential status of records of the Director of Finance, be private, and all persons, except the members of the Board, the parties, their witnesses, and counsel, and shorthand reporters, shall be excluded. The Board may, in the exercise of its sound discretion, during the examination of a witness exclude any or all other witnesses in the matter or cause.
(§ XV B, Ord. 1440, as amended by § 2 (115), Ord. 624-NS, eff. Dec. 15, 1999)
Whenever a notice is required to be given pursuant to the provisions of this chapter, unless a different method of giving such notice is otherwise expressly prescribed, the notice shall be given either by personal delivery thereof to the person to be so notified or by the deposit in the United States mail of an envelope with postage prepaid, which envelope shall contain such notice and shall be addressed to such person at the address shown in the records of the License Department. The giving of such notice by personal delivery shall be complete upon the delivery of a copy of the notice to such person. The giving of a notice by mail in the City shall constitute a legal notice upon the day the notice is deposited in a mailbox in the City. Proof of giving such notice may be made by the certificate of an officer or employee of the License Department.
(§ XVI A, Ord. 1440)
(a) 
Grounds. The right or privilege to engage in business may be suspended or revoked only when it shall appear that such business is conducted in a disorderly manner and in a manner detrimental to the public welfare, or in violation of any law of the State or the City, or is being used for a purpose wholly or partially foreign to the purpose for which the certificate of payment was issued.
(b) 
Suspension of approval by Health Officer. The Health Officer may, for good cause, suspend any required approval issued or granted by him or her pursuant to the provisions of this chapter or other applicable laws. In such event he or she shall immediately notify the permittee and the Director of Finance of such suspension in writing.
(c) 
Suspension and revocation of certificates of occupancy by Building Official. The Building Official may, for good cause, revoke any temporary or conditional certificate of occupancy and may suspend any other certificate of occupancy given, issued, or granted by him. In such event he or she shall immediately notify the permittee and the Director of Finance of such revocation or suspension in writing.
(d) 
Suspension by Director of Finance. The Director or Finance may, for good cause, suspend the right to engage in business at a given location or such right otherwise given pursuant to the provisions of this chapter. In such event he or she shall immediately notify the person affected of such suspension; provided, however, the provisions set forth in this article for the revocation or suspension of any license or certificate of payment shall not apply to any person holding at such time a current and valid license issued under or pursuant to the provisions of the Business and Professions Code of the State, which State license covers or is related to the particular business covered by the license issued by the City.
When any privilege to engage in business has been suspended as provided in this section, all rights of the person affected to engage in such business shall be suspended effective upon the receipt by such person of the notice of suspension. Unless the order of suspension is withdrawn by the officer issuing the same prior to the submission of the question of suspension or revocation of such right to engage in business to the Appeal Board, the procedures set forth in subsections (e) through (g) of this section shall apply.
(e) 
Revocation due to failure to request review. If the person adversely affected by such suspension does not file with the Director of Finance a written request for a review by the Appeal Board within 15 days after the notice of suspension is given, such suspension shall be deemed a revocation of such right to engage in business.
(f) 
Suspension review by Appeal Board: Hearings. If a written request for a review is filed within such 15 day period, the Appeal Board shall grant and conduct a hearing pursuant to the procedures set forth in this chapter and may make such order as it deems meet and proper in the premises.
(g) 
Council action: Hearings. The Council hereby reserves the right to revoke, suspend, or reinstate the privilege to engage in any business if there shall be good cause after a hearing held on notice under the same procedure.
(§ XVII A, Ord. 1440; § XVII B, Ord. 1440, as amended by § 2, Ord. 1622; § XVII C, Ord. 1440, and § 2 (115), Ord. 624-NS, eff. Dec. 15, 1999)
Neither the adoption of this chapter nor its superseding any law or any portion of any other law of the City shall in any manner be construed to affect the prosecution for the violation of any other law, which violation was committed prior to the effective date of this Code nor be construed as a waiver of any license, fee, tax, or penalty or of the right to collect the same or the penal provisions applicable to any violation thereof, nor to affect the validity of any bond or cash deposit in lieu thereof required to be posted, filed, or deposited pursuant to any law, and all rights and obligations thereunto appertaining shall continue in full force and effect.
Any person required by the provisions of this chapter to pay a tax for engaging in any business or activity shall not be relieved from the payment of any tax or permit fee for engaging in such business or activity required by the provisions of any other law of the City not specifically repealed unless so specifically exempted by the provisions of this chapter.
No certificate issued pursuant to the provisions of this chapter shall be construed as authorizing the conduct of or continuance of any unlawful business, nor be deemed a permit for such purpose when so required by the provisions of this chapter or any other law. Any person conducting such business shall nevertheless be subject to the payment of the fee or tax prescribed in this chapter even though a permit for the same has not been procured or is not procurable.
(§ XXI A, Ord. 1440)
The Director of Finance is hereby charged with the duty of carrying out the provisions of this chapter and the enforcement thereof, and his or her authorized deputies, the Police Chief, and all police officers of the City shall render such assistance in the enforcement thereof as may from time to time be required by the Director of Finance or the Council. Such persons shall have the following powers and duties:
(a) 
To enter at any time, free of charge, any place of business or any place where any business is being commenced or conducted and to demand the exhibition of a certificate of payment for the current term by any person engaged or employed in commencing or conducting such business, and if such person shall then and there fail to exhibit such certificate, such person shall be liable to the penalty provided for violations of this chapter;
(b) 
To examine or cause to be examined all places of business to ascertain whether the provisions of this chapter have been complied with; and
(c) 
To cause arrests for the violation of any of the provisions of this chapter.
(§ XIII A, Ord. 1440, as amended by § 2 (115), Ord. 624-NS, eff. December 15, 1999)
(a) 
Violations. Any person, whether acting as principal, officer, agent, or manager, who shall intentionally make any false statement of a material fact or fail to disclose a material fact in any application, return, or statement, including any accompanying or other supporting testimony or data, required by the provisions of this chapter to be filed with or presented to the Director of Finance or to the Appeal Board, or who causes or aids or abets the same, or who otherwise violates or breaches any provision of this chapter or any condition, requirement, or agreement provided in this chapter, or who in any manner interferes with the enforcement of the provisions of this chapter, shall be guilty of a misdemeanor.
For the purposes of this section, such misrepresentation or nondisclosure shall be deemed intentional if such person knew that the application return or statement was false or incomplete in a material respect or lacked honest belief in its truth, or that the same was carelessly made or omitted in a manner not warranted by the information possessed or available to such person. An unqualified statement of that which one does not know to be true shall be deemed equivalent to a known false statement.
(b) 
Penalties. Any person guilty of a misdemeanor pursuant to the provisions of this chapter shall be punishable as set forth in Chapter 2 of Title 1 of this Code.
(c) 
Public nuisances. In addition to the penalties provided for violations, any condition caused or permitted to exist in violation of any of the provisions of this chapter shall be deemed a public nuisance and may be summarily abated as such by the City, and each day such violation continues shall be regarded as a new and separate offense.
(d) 
Remedies cumulative. The conviction and punishment of any person for engaging in any business in violation of the provisions of this chapter shall not relieve such person from paying any fee, tax, penalty, or interest due and unpaid or to become due at the time of such conviction, nor shall the payment of the same prevent a criminal prosecution for the violation of any of the provisions of this chapter. All remedies prescribed in this section 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 of this chapter.
(§§ XIX and XX, Ord. 1440, as amended by § 2 (115), Ord. 624-NS, eff. December 15, 1999)
No license issued pursuant to this chapter 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 of Huntington Park. Licenses issued to unlawful businesses or businesses providing or selling illegal services or products shall be subject to revocation in accordance with Section 3-1.138 and persons responsible may be subject to criminal penalties under this chapter, the laws of the State of California, and the laws of the United States.
(§ 2, Ord. 841-NS, eff. October 21, 2009)