(a) 
There are hereby imposed upon the businesses, trades, professions, callings and occupations specified in this ordinance, the business license taxes and registration tax in the amounts hereinafter prescribed. It shall be unlawful for any person to transact and carry on any business, trade, profession, calling or occupation in the city without first having paid the business license tax hereinafter prescribed or without complying with any and all applicable requirements and other provisions of this article. A separate certificate must be obtained for each separate type of business transacted and carried on at the same location and each certificate shall authorize the holder thereof to transact and carry on only the business described and only at the location designated therein; provided, that any person conducting two or more types of businesses at the same location and under the same management, or at different locations, but which businesses use a single set or integrated set of books and records, may, at his or her option, pay only one tax calculated on all gross receipts of the businesses under the schedule that applies to the type of business of such person which requires the highest percentage payment on such gross receipts.
(b) 
This section shall not be construed to require any person to pay a business license tax or to comply with any other requirement of this chapter prior to doing business within the city if such requirements conflict with applicable statutes of the United States or of the State of California.
(Ord. 872 § 1; Ord. 906 § 1)
The following are exempted from the payment of a business license tax under this chapter:
(a) 
Any nonprofit institution, corporation, organization or association organized and conducted for nonprofit purposes only, having a charitable solicitation permit issued pursuant to Chapter 18 of this Code, when the receipts derived are to be wholly for the benefit of such organization and not in the whole or any part for private gain of any person. Such charitable solicitation permit shall substitute for the exempt business license which would otherwise be required under this chapter. This exemption shall not apply to promoters employed by non-profit institutions, corporations, organizations or associations.
(b) 
Any honorably discharged or honorably relieved soldier, sailor or marine of the United States who is physically unable to obtain a livelihood by manual labor and who is a voter of this state, distributing circulars or hawking, peddling or vending any goods, wares or merchandise owned by such person, except spirituous, malt, vinous or other intoxicating liquor.
(c) 
Any natural person over the age of sixty-five or under eighteen engaged in any part-time occupation; provided, that the gross income of such natural person does not exceed one thousand five hundred dollars per annum.
(d) 
A person commencing, transacting or carrying on a business in his or her home in a residential zone, not as a nonconforming use, or otherwise carrying on business in his or her home, and whose annual gross receipts from such business are, or are anticipated to be, one thousand five hundred dollars or less, may make application to the collector for conditional exemption from the payment of business license tax, as set forth in this chapter, for any given year. However, this provision shall not apply if such person advertises or solicits business in any manner except by personal oral recommendation and not including radio or loudspeaker devices or if such person has any signs or symbols indicating that a business is being carried on by such person or if such person is engaged in a business or profession requiring a fitness or qualifications license to be issued to such person by the state or one of its agencies.
(e) 
Exemptions otherwise prescribed by law. Nothing in this chapter shall be deemed or construed to apply to any person transacting and carrying on any business exempt by virtue of the constitutions or the applicable statutes of the United States or the state from the payment of such taxes as are herein prescribed.
(f) 
Any person who vacates his personal residence for a period not exceeding fifteen consecutive months and who rents such residence for all or a portion of such period.
(g) 
Any person engaged solely in the business of shoe shining.
(Ord. 872 § 1; Ord. 888 § 1)
Any person desiring to claim exemption from the payment of a business license tax and to have a free license issued to him shall make application therefor upon forms prescribed by the collector and shall furnish such information and make such affidavits as may be required. Upon the determination being made that the applicant is entitled to exemption from the payment of business license taxes for any reason set forth in this chapter, the collector, upon the applicant's complying with the provisions of this chapter or any other ordinance of the city which may require a permit for the doing of the particular act proposed to be done, shall issue a free license to such person, which shall show upon its face that the business license tax is exempt.
(Ord. 872 § 1)
Separate licenses must be obtained for each branch establishment or location of the business engaged in, as if each such branch establishment or location were a separate business, and each license shall authorize the licensee to engage only in the business licensed thereby at the location or in the manner designated in such licenses; provided, that warehouses, distributing plants and other locations which generate no additional gross receipts but are used in connection with or incidental to a business licensed under the provisions of this chapter shall not be deemed to be separate places of business or branch establishments but shall be listed on the business license application or renewal for the licensed business. Nothing herein shall be construed so as to require the keeping of separate financial records for each branch, so long as all taxable receipts are reported.
(Ord. 872 § 1; Ord. 1879 § 3)
All licenses shall be prepared and issued by the collector of the city, upon payment of the sum to be paid therefor, and each license so issued shall state upon the face thereof the following:
(a) 
The name of the person to whom the license is issued;
(b) 
The name of the business licensed;
(c) 
The kind or kinds of business licensed thereby;
(d) 
The location of such business;
(e) 
The date of the expiration of such license.
The license shall in no event state the amount of the license fee.
(Ord. 872 § 1)
Whenever the business license tax imposed under the provisions of this chapter is determined by the number of vehicles, machines or devices, or whenever the business license tax is determined by the gross receipts from the operation of such items, the collector shall issue one identification sticker for each item included in the determination of the tax or used in a business where the tax is determined by the gross receipts of such items. Such sticker shall be attached in a conspicuous place on such vehicle, machine or device.
Additional stickers or license facsimiles may be issued by the collector for substitute or alternate vehicles if the licensee applies in writing to the collector setting forth that such substitute or alternate vehicle will not be used in such city on days when the regular vehicle or vehicles will be used in the city.
Each such sticker shall have thereon the words "Davis, California" or any abbreviation thereof, the current year and shall be in such form and color and contain such other information as the collector shall determine. However, the sticker shall in no event state the amount of the license fee.
(Ord. 872, 91)
All business license taxes due hereunder shall be due and payable, and delinquent, as follows:
(a) 
Daily license, due on its effective date and delinquent at 5:00 p.m. on due date.
(b) 
Annual license, due on the first day of January and delinquent at 5:00 p.m. on January 31st.
To all delinquent license fees there shall be added a penalty of ten percent of the amount of the tax due for the period, and an additional ten percent for each month delinquent thereafter.
The collector, for good cause, may extend, for not more than thirty days, the time for paying any sum required to be paid hereunder; provided, that a written request therefor is filed with the collector prior to the delinquency date.
(Ord. 872 § 1)
Proration of any annual business license tax due hereunder shall be made for any portion of the period for which a business license tax is payable. In the case of a first annual business license tax based upon a method other than gross receipts, the tax may be prorated as follows:
(a) 
If application is made during the quarter beginning January 1st, one hundred percent of such fee shall be paid;
(b) 
If application is made during the quarter beginning April 1st, seventy-five percent of such fee shall be paid;
(c) 
If application is made during the quarter beginning July 1st, fifty percent of such fee shall be paid;
(d) 
If application is made during the quarter beginning October 1st, twenty-five percent of such fee shall be paid.
(Ord. 872 § 1)
No license shall be issued for a period of more than twelve months. No license shall be issued for any period extending beyond the thirty-first day of December.
(Ord. 872 § 1)
No greater or lesser amount of money shall be charged or received for any business license tax than that provided for in this chapter, and no license shall be sold or issued for any period of time other than that provided for in this chapter; provided, that this section shall not refer to such penalties as are herein provided for.
(Ord. 872 § 1)
Duplicate licenses may be issued by the collector to replace any license previously issued which has been lost or destroyed, upon the licensee filing an affidavit attesting to such fact and at the time of filing such affidavit paying to the collector the sum of five dollars.
(Ord. 872 § 1)
No license issued pursuant to this chapter shall be transferred; except, that when a licensee transfers his business from one location to another in the city, the license previously issued may be amended to authorize the conduct of the business at the new location. The license transfers and amendments herein authorized may be obtained upon application therefor to the collector and the payment of the sum of five dollars.
If a licensee with a fixed place of business within the city, who has paid for an annual license, ceases to do business within the city, such person shall be entitled to a refund of a prorated sum for the unexpired term of the license on the date that such licensee ceases to do business. Such claim for refund shall be filed within one year from the cessation of business.
(Ord. 872 § 1)
All licenses must be retained in the following manner:
(a) 
Any licensee transacting and carrying on business at a fixed place of business in the city shall keep the license posted in a conspicuous place upon the premises where such business is carried on.
(b) 
The license of any licensee transacting and carrying on business but not operating at a fixed place of business in the city shall be kept upon such licensee's person or business vehicle at all times while transacting and carrying on such business.
(Ord. 872 § 1)
No refund of an overpayment of taxes imposed by this chapter shall be allowed in whole or in part unless a claim for refund is filed with the collector within a period of one year from the last day of the calendar month following the period for which the overpayment was made; and all such claims for refund of the amount of the overpayment must be filed with the collector on forms furnished by him or her and in the manner prescribed by him or her. Upon the filing of such a claim and when he or she determines that an overpayment has been made, the collector may refund the amount overpaid.
(Ord. 872 § 1)
A licensee business that generates fifty-one thousand dollars and more sales tax revenue for the city during the same business license gross receipts taxable year will be entitled to a reduction of their business license tax payment in accordance with the following schedule of reduction factors:
Amount of Sales Tax Revenue
Reduction Factor
$ 0 — 50,999
0%
$ 51 — 60,999
34%
$ 61 — 70,999
38%
$ 71 — 80,999
42%
$ 81 — 90,999
46%
$ 91 — 100,999
50%
$ 101 — 110,999
52%
$ 111 — 120,999
54%
$ 121 — 130,999
56%
$ 131 — 140,999
58%
$ 141 — 150,999
60%
$ 151 — 160,999
61%
$ 161 — 170,999
62%
$ 171 — 180,999
63%
$ 181 — 190,999
64%
$ 191 — 200,999
65%
$ 201 — 220,999
66%
$ 221 — 240,999
67%
$ 241 — 260,999
68%
$ 261 — 300,999
69%
$ 301 — and greater
70%