(a) 
It shall be unlawful for any person to commence or conduct, or purport to commence or conduct, either directly or indirectly, any business, profession, trade or occupation as defined in this Chapter within the City of Carson, whether or not said person has a fixed place of business within the City or elsewhere, without first having procured a license and paid the license fees required by the provisions of this Chapter, and without otherwise complying with all the terms and provisions of this Chapter. The commencement or carrying on of any such business, profession, trade or occupation without having first procured and maintained in good standing a business license, as well as a permit where required under this Chapter, or without first complying with any and all provisions and regulations pertaining to said business as provided in this Chapter, shall constitute a separate violation of this Code for each and every day said business, profession, trade or occupation is so carried on.
(b) 
It shall further be unlawful for any person to commence any business within a building in the City without first having obtained a Certificate of Occupancy from the City Building Department.
(c) 
Notwithstanding any provisions of this Chapter, no person holding a license issued by the State to carry on any trade, calling, profession, business or occupation shall be required to perform any act as a condition of the issuance of a license by the City under this Chapter except the payment of the City license fee and the preparation and filing of any papers or reports incidental to the administration and enforcement of this Chapter with respect to such payments.
(Ord. 71-161 § 2; Ord. 82-620 § 2)
Every person required to have a license under the provisions of this Chapter shall make application for the same as hereinafter prescribed to the Finance Director of the City, and upon the payment of the prescribed license fee the Finance Director shall issue to such person a license which shall contain the following information:
(1) 
The name of the person to whom the license is issued;
(2) 
The business licensed;
(3) 
The place where such business is to be transacted and carried on;
(4) 
The date of expiration of such license; and
(5) 
Such other information as may be necessary for the enforcement of the provisions of this Chapter.
Whenever the license fee imposed upon any one (1) business, trade, occupation or profession under the provisions of this Chapter is measured by the number of vehicles, devices, machines, or other pieces of equipment used, or whenever the license fee is measured by the average number of persons employed in the operation of or in relation to such items, the Finance Director shall issue only one (1) license therefor; provided, that he may issue for each license period for which the license fee has been paid one (1) identification sticker, tag, plate, or symbol for each item included in the measure of the fee or used in a business where the fee is measured by the average number of employees.
(Ord. 71-161 § 2)
No license issued under the provisions of this Chapter and no provision of this Chapter shall be construed as authorizing the conduct of or continuance of any illegal or unlawful business.
(Ord. 71-161 § 2)
Any person required by this Chapter to pay a license fee shall not be relieved from the payment of any license fee or permit fee required by any other provisions of this Code and shall not be relieved from any regulations required by other provisions of this Code.
(Ord. 71-161 § 2)
The Director of Finance or his authorized deputy shall serve as Tax Collector and Administrator of the Business License Ordinance. He shall formulate in writing all necessary rules and regulations to carry out the provisions of this Chapter, and in general shall do all things necessary and proper to carry out the spirit and intent of this Chapter.
(Ord. 71-161 § 2)
No business license shall knowingly be issued or renewed when, at the time of making application for any license or renewal thereof, the applicant is indebted to the City for any unpaid license fees, permit fees, transient occupancy taxes, service charges or unpaid invoices for any rates, fees or charges imposed pursuant to this Municipal Code. The Director of Finance may enter into an agreement with any person so indebted to the City to establish a schedule for the payment of such indebtedness and any delinquencies and interest thereon. In such agreement, the debtor shall acknowledge such debt to the City and shall agree that if any default occurs in the payment of any installment agreed to be paid thereunder, the entire amount to be paid shall become immediately due and payable, and that, if suit is brought to enforce collection of the amount agreed to be paid under such agreement, the debtor shall pay all costs of suit incurred by the City, including reasonable attorneys' fees. If such an agreement is executed, and all other provisions of this Chapter are complied with, a license for the applicable license period may be issued to such person upon payment of the license fee prescribed for such license period, together with any penalties thereon.
(Ord. 71-161 § 2; Ord. 93-1018 § 3)
No license issued pursuant to this Chapter shall be transferable; provided, that where a license is issued authorizing a person to conduct business at a particular location, such licensee may upon application therefor and payment of a fee in the amount established by resolution of the City Council have the license previously issued amended so as to authorize the conduct of such business from another location in lieu of such prior location, except as may otherwise be provided in this Chapter.
(Ord. 71-161 § 2; Ord. 82-620 § 2)
A duplicate license may be issued by the Director of Finance to replace any license previously issued which has been lost or destroyed, upon application therefor and filing an affidavit or declaration attesting to such fact and payment to the Director of Finance of a fee in the amount established by resolution of the City Council therefor.
(Ord. 71-161 § 2; Ord. 82-620 § 2)
The amount of any license fee imposed by this Chapter, and of any penalty thereon, shall be deemed a debt to the City. Any person commencing or conducting any business without having a license to do so shall be liable in an action by the City in any court of competent jurisdiction for the amount of the license fee imposed by this Chapter with respect to such business.
(Ord. 71-161 § 2)
All license fees shall be paid in advance at the Office of the City Treasurer in lawful money of the United States of America or by check drawn on a bank in the United States. Any license issued upon payment by check shall be void if such check shall fail to clear the bank.
(Ord. 71-161 § 2)
The City Administrator shall, by Administrative Order, from time to time, designate the investigations and inspections required for particular businesses substantially in accordance with the following general guides:
(a) 
The Department of Community Development shall be required to review all applications, other than renewal applications, for compliance with the Zoning, Subdivision and other provisions of this Code within the responsibilities of said Department.
(b) 
The Division of Building and Safety shall review applications in circumstances involving a change of occupancy of any portion of a building, and in such other circumstances as may involve questions of compliance with City building, electrical, plumbing, mechanical and other construction codes.
(c) 
The Fire Department shall review applications which involve businesses or premises which may constitute substantial fire risks, or any risks of serious danger to human life or property.
(d) 
The Law Enforcement Agency shall review applications for businesses which affect public morals, involve substantial danger of fraud or deception, pose unusual police problems, may involve possible handling or receiving of stolen goods, tend to affect traffic control, involve public assembly, include police-type functions, or of a kind which tend to attract or involve undesirable persons, or otherwise substantially affect public safety.
(e) 
The Health Department shall review applications for businesses involving the preparation, storage or sale of food or drink, except in sealed containers
(f) 
Other departments, agencies or officers shall review applications when the proposed business poses special problems dealt with by such department, agency or officer.
The City Administrator may, by written directive, grant exceptions from the requirements of such Administrative Order, when, in his opinion, its literal application is not required to accomplish the objectives of such requirement and of this Chapter.
(Ord. 71-161 § 2)
It shall be the duty of the Finance Director to prepare and issue licenses for every person liable to pay a license fee subject to and in accordance with all provisions of this Chapter. Each such license shall be issued upon such form as the Director of Finance may from time to time provide for such purpose. When the required license fee has been paid and all other provisions of the Code have been complied with, the Finance Director shall deliver the original license to the licensee named in such license and shall retain a copy of such license on file in his office. Each license shall show the amount of the fee therefor, the period of time covered thereby, the name of the person to whom issued, the business licensed, and if a fixed or established place of business, the location or place where such business is to be commenced or conducted.
(Ord. 71-161 § 2)
No error or mistake on the part of the person issuing a license or in the determination or statement of the amount of any license fee shall prevent or prejudice the collection by or for the City of the amount actually due from anyone commencing or conducting any business subject to such license.
(Ord. 71-161 § 2)
When any person is engaged at one (1) location or place in more than one (1) business for which a license tax is imposed by this Chapter, a separate license shall be issued for each such business, but the license tax due for each business other than the business for which the highest tax is imposed shall be reduced by one-half. No license for which such a reduced tax is paid shall be transferable to any other location unless the amount of the reduction first allowed is paid to the City. This Section is not applicable to amusement devices, games of skill, or vending machines.
(Ord. 71-161 § 2)
Except as otherwise provided in this Chapter, a separate license shall be obtained and a separate fee paid for each branch establishment or separate place of business in which any business is commenced or conducted. Each license shall authorize the licensee named therein to commence and conduct only that business described in such license and only at the location or place of business indicated therein. Any person who operates a separately owned department or concession in a department store or a building structure or enclosure in which separate departments or concessions are operated shall pay a license fee in accordance with the provisions of this Chapter for the department or concession so operated by him. Two (2) or more persons shall not jointly apply for or be issued one (1) business license to cover two (2) or more businesses separately owned. No business or activity requiring a special permit from the Council may be conducted with or as a part of any other business without first obtaining a special permit therefor. The Finance Director shall not issue any license to a business for which a permit is required until such special permit shall be obtained and the permit fee shall be paid with respect thereto.
For purposes of this Section, a branch establishment or separate place of business is defined to be a different and separate location, or a separate department in any one (1) location, or in the case of vehicles, a different and separate vehicle, from that mentioned in any other license held by the same licensee, in or from which any business, profession or trade may be conducted at the same time.
(Ord. 71-161 § 2)
(a) 
Unless otherwise provided in this Chapter 3, the license fees required herein shall be due and payable to the City, in advance, as follows:
(1) 
Daily license: on each day in advance,
(2) 
Weekly license: on Monday of each week in advance;
(3) 
Monthly license: on the first day of each and every calendar month in advance;
(4) 
Original annual license issued after January 1, 1989: on or before the date business commences, and with regard to any subsequent renewal thereof, on the first day of the twelfth calendar month following the month in which the business commenced ("anniversary date"). Notwithstanding the foregoing provisions of this subdivision, the due date for renewal of multiple licenses (one (1) or more additional licenses issued to a licensee at one (1) location not designated as the primary license by the Finance Director under CMC § 6325(a)(6)) shall be the due date of the primary license. Except for the initial term of a multiple license, the license fee for any annual license issued after January 1, 1989 shall be the full annual fee, which fee shall not be prorated to adjust for the initial term being less than one (1) full year;
(5) 
Renewals of annual licenses expiring December 31, 1988, on or before January 1, 1989, or such later date as may be established by the Finance Director pursuant to CMC § 6351; provided, however, that all such renewals shall be subject to the terms and provisions of subsection (b) hereof; and
(6) 
Multiple licenses: Where more than one (1) license is issued to a licensee at one (1) location, the Finance Director shall designate one (1) of such licenses as the primary license and the fees on the additional license or licenses shall be due and payable at the same time as the fees are due and payable on the primary license.
(b) 
The Finance Director shall determine the total number of existing licensees whose annual licenses will terminate on December 31, 1988 and who will be required to renew such licenses as of January 1, 1989. The total number of existing licensees shall be divided into twelve (12) groups, substantially equal in number. For internal administrative purposes, these groups shall be identified as Groups 1 through 12. All licenses issued to a licensee at one (1) location shall be placed in the same group as the primary license. The Finance Director shall, prior to December 31, 1988, give written notice to each licensee in each of Groups 2 to 12, inclusive, that a new anniversary date has been designated for said licensee. Such designations shall be made substantially as follows:
Designated Licensees in Group – Number
Anniversary Date for 1989 and for Each Succeeding Year
2
February 1
3
March 1
4
April 1
5
May 1
6
June 1
7
July 1
8
August 1
9
September 1
10
October 1
11
November 1
12
December 1
(c) 
At the time the Finance Director gives the existing licensee written notice of the anniversary dates provided for in subsection (b) of this Section, the Finance Director shall further notify each licensee of the following, to the extent applicable:
(1) 
With regard to any licensee in Group 1: that, upon payment of the specified fee for renewal of the annual license, the term of such renewal shall be for a full twelve (12) month period which shall commence January 1st and shall terminate on December 31st of the same calendar year.
(2) 
With regard to any licensee in Groups 2 through 12: that upon payment of the specified fee for renewal of the annual license, the term of such renewal shall end on the last day of the calendar month immediately preceding the designated anniversary date.
(3) 
The license fee for any license in Group 1 shall be the annual fee. The license fee for any license in Groups 2 through 12 shall be a prorated fee to be paid by January 1, 1989 for the period from January 1, 1989 to the termination date specified in subdivision (2) of this subsection (c). Thereafter upon renewals, the licensee shall then pay a renewal fee on or before the designated anniversary date for a full one-year period commencing on the designated anniversary date and ending on the date immediately preceding the anniversary date in the succeeding year. Except for the initial term of a multiple license, the license fee for any annual license issued after January 1, 1989 shall be the full annual fee, which fee shall not be prorated to adjust for the initial term being less than one (1) full year.
(Ord. 89-861 § 1; Ord. 88-852 § 1; Ord. 88-840 § 1; Ord. 71-161 § 2; Ord. 82-620 § 2)
(a) 
Delinquency defined: Any license fee required by this Chapter, whether daily, weekly, monthly or annual, is delinquent if not paid by 5:00 p.m. on the day that such license fee becomes due and payable. If the day the license fee becomes due and payable falls on a Saturday, Sunday, National or State Holiday or any other day the City's offices are closed, such license fee is delinquent if not paid by 5:00 p.m. on the next working day.
(b) 
(1) 
Any daily, weekly or monthly license fee that remains unpaid after 5:00 p.m. on the seventh calendar day succeeding the day that the fee becomes due and payable shall be assessed a penalty of twenty-five (25) percent of the original amount of the license fee, which penalty shall be added to the license fee. If the fee remains unpaid after 5:00 p.m. on the fifteenth calendar day after the day the fee becomes due and payable, an additional penalty of twenty-five (25) percent of the amount of the original license fee for a total penalty of fifty (50) percent shall be assessed and added to the license fee. When the day that the penalty is to be imposed falls on a Saturday, Sunday, National or State Holiday, or on any other day the City's offices are closed, the penalty shall be imposed if the fee is not paid by 5:00 p.m. on the next working day.
(2) 
Any annual license fee that remains unpaid after 5:00 p.m. on the second business day of the second calendar month immediately succeeding the month in which the fee becomes due and payable shall be assessed a penalty of twenty-five (25) percent of the original amount of the license fee, which penalty shall be added to the license fee. If the fees remain unpaid after 5:00 p.m. of the second business day of the third calendar month immediately succeeding the month in which the fee becomes due and payable, an additional penalty of twenty-five (25) percent of the amount of the original license fee for a total penalty of fifty (50) percent shall be assessed and added to the license fee.
(Ord. 89-861 § 2; Ord. 88-850 § 1; Ord. 83-638 § 1; Ord. 71-161 § 2; Ord. 72-248 § 2)
Except as may otherwise be provided in this Chapter, all licenses must be kept and posted in the following manner:
(a) 
Any licensee engaged in business at a fixed place of business shall keep the license for such business posted in a conspicuous place upon the premises where such business is conducted.
(b) 
Any person engaged in business in the City, but not operating from a fixed place of business shall keep the license issued to him upon his person at all times while engaged in such business.
(c) 
Each person driving, operating, or having control of any wagon, cart, or other vehicle, or using or controlling any tray, basket or other receptacle, or controlling, possessing or operating any machine, device, or equipment, including vending machines, with respect to which a license is required under the provisions of this Chapter, shall affix thereto a license tag or plate or decal as issued by the Director of Finance and at the place directed by the Director of Finance, or if the Director of Finance shall so direct, shall affix a license holder thereto for the purpose of holding the City license, or shall carry upon his person a license or identification card as directed by the Director of Finance. Any license plate or tag or decal shall be placed so that it is always plainly visible. No person shall keep any license, or plate, or tag, or decal or identification card longer than thirty (30) days after the expiration of the term for which the license is issued, and no person, except the licensee or his authorized agent, shall take or remove any license, plate, tag or identification card from the person lawfully entitled to the same or from the place where posted or fixed.
(Ord. 71-161 § 2)
Any license shall be denied for the following reasons:
(a) 
Failure to pay the appropriate license fees;
(b) 
Failure to receive required permits;
(c) 
Failure to receive any required approvals;
(d) 
Filing erroneous or incomplete statements;
(e) 
For other good cause.
Any person denied a license shall be advised, in writing, of the grounds for such denial.
(Ord. 71-161 § 2)
It shall be the duty of the City Administrator to enforce each and all of the provisions of this Chapter. He may utilize therefor the Law Enforcement Agency of the City as necessary to effectuate such enforcement.
(Ord. 71-161 § 2)
The City Administrator or his deputy or other agency of the City authorized by him shall examine all places of business in the City to ascertain whether or not the provisions of this Chapter have been complied with. Said City Administrator, his deputy or said enforcement agency or agencies, the City Attorney and any duly authorized employee of the City shall have the power to examine all necessary books and records of all persons doing business in the City required to be licensed by the terms of this Chapter, for the purpose of ascertaining the amount of license fee required to be paid by the provisions thereof. Said officer and each and all of his 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 to demand an exhibition of such license, books or other matters of record. Any person to whom any such license is issued who fails to exhibit same on such demand shall be guilty of a violation of this Code. It shall be the duty of the City Administrator, his deputies, and of the law enforcement agencies of the City to cause a complaint to be filed against any and all persons found to be in violation of any provision of this Chapter.
(Ord. 71-161 § 2)
For the purpose of enforcement of this Chapter, the City Administrator 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. Any failure on the part of any person licensed or required to be licensed under this Chapter, to exhibit to and allow examination by said accountant so deputized shall constitute a violation of this Code.
(Ord. 71-161 § 2)
The conviction or imprisonment of any person for violating any of the provisions of this Chapter shall not relieve such person from paying the license fee for business, nor shall the payment of any license fee prevent a criminal prosecution for the violation of the provisions of this Chapter. All remedies prescribed hereunder shall be cumulative and the use of one (1) or more remedies shall not bar the use of any other remedy for the purpose of enforcing this Chapter.
(Ord. 71-161 § 2)
Deputy License Collectors shall be directly responsible to and under the control and direction of the Director of Finance. Such Deputy License Collectors shall have the powers in their respective territories given to duly authorized deputies and City employees under the provisions of CMC § 6331.
(Ord. 71-161 § 2)
Unless otherwise provided in this Chapter the term of any license issued hereunder shall be as follows:
(a) 
The term of daily licenses shall commence at 12:01 a.m. of the licensed day and shall terminate at midnight of said day.
(b) 
The term of weekly licenses shall commence at 12:01 a.m. on Monday of each week and shall terminate at midnight on the following Sunday.
(c) 
The term of monthly licenses shall commence at 12:01 a.m. on the first day of the calendar month in which said licenses are issued and shall terminate at midnight on the last day of said calendar month.
(d) 
The term of original licenses issued after January 1, 1989 shall commence on the date of issuance of the license. If business commenced prior to the date of issuance of the license, the license shall be dated the date that business commenced. The term of the license shall terminate on the last day of the eleventh calendar month following the month in which the license was dated (termination date). The anniversary date shall be the first day of the calendar month following the termination date. Notwithstanding the foregoing provisions of this subsection (d), the term of all annual multiple licenses issued to a licensee at one (1) location shall terminate on the termination date of the primary license designated as primary by the Finance Director under CMC § 6325(a)(6).
(e) 
The term of annual licenses which terminate December 31, 1988 and are thereafter renewed in accordance with the applicable provisions of CMC § 6325(b) and § 6325(c) shall commence on January 1, 1989 and shall terminate as provided for in said CMC § 6325(c).
(Ord. 89-861 § 3; Ord. 71-161 § 2; Ord. 88-840 § 2)
Every person desiring to conduct, manage, or carry on any business, profession, trade or occupation in the City shall file with the Director of Finance a statement in writing, sworn to or made under penalty of perjury, upon a form provided by the Director of Finance setting forth the following information:
(1) 
The name and address of the applicant;
(2) 
The exact nature or kind of business for which a license is requested and including each separate and distinct type of business conducted or to be conducted on the premises under the same ownership;
(3) 
The address and name (if any) of the place where such business is to be carried on and if the same is not to be carried on at any permanent place of business, the places of residences of the owners of same;
(4) 
The name and places of residences of those owning the business if the application is made for the issuance of a license to a person doing business under a fictitious name;
(5) 
The names and places of residences of the principal officers or general partners if the application is made for the issuance of a license to a corporation or a partnership;
(6) 
(a) 
If the business for which a license is sought has existed for at least one (1) year immediately preceding the calendar month immediately prior to the due date of the license fee: The total number of employees each of whom performed at least eighteen hundred (1,800) hours of service during said one (1) year period, and the total aggregate number of hours of service performed by all other employees during said one (1) year period.
(b) 
If said business did not exist for one (1) year immediately preceding the calendar month immediately prior to the due date of the license fee: The date of commencement of said business, and the total numbers of hours of service performed by all employees during the period from the first day of the first calendar month next after commencement of said business to and including the calendar month preceding the calendar month immediately prior to the due date of the license fee;
(7) 
The estimated average number of employees the applicant expects to employ during the year for which the license is to be issued;
(8) 
Any further information which the Director of Finance may require relative to the license applied for.
The Director of Finance shall not issue a license to any person or business until the provisions of this Section have been complied with by the applicant.
(Ord. 71-161 § 2)
In all cases an applicant for the renewal of a license shall submit to the Director of Finance a statement sworn to or made under penalty of perjury, upon a form to be provided by the Director of Finance setting forth such information concerning the applicant's business during the preceding year as may be required by the Director of Finance to enable him to ascertain the amount of license fee to be paid by said applicant pursuant to the provisions of this Chapter. The Director of Finance shall not issue a renewal license until the provisions of this Section have been complied with by the applicant.
(Ord. 71-161 § 2)
Upon receipt of an application for license or renewal license, the Director of Finance shall investigate the applicant and the representations made by such applicant in the application. If in the judgment of the Director of Finance, after such investigation, the granting of the license applied for may be detrimental to the public peace, morals, health, safety, or general welfare or the applicant does not appear to be of good moral character or has been convicted of any violation of law involving moral turpitude, except as hereinafter provided, the license shall not be issued unless and until a permit therefor has been granted by the Council. In such event, the Director of Finance shall inform the applicant that he must file an application for a permit in accordance with the provisions of Part 4 of this Chapter. If such application is filed the entire matter shall be referred to the Council for proceedings under the provisions of Part 4 of this Chapter. Provided, however, State licensees referred to in CMC § 6310(c) shall not be subject to the provisions of this Section 6338, except in the first sentence thereof.
(Ord. 71-161 § 2)
Except as otherwise provided herein, no license or license fee shall be required of:
(a) 
The Federal Government or the State of California, or any of the political subdivisions, agencies or instrumentalities thereof;
(b) 
Any person engaging in any business exempt by virtue of the Constitution or laws of the State of California, or the Constitution or laws of the United States, from the payment of such taxes as are provided in said Parts 2 and 3 of this Chapter.
(c) 
Any religious, charitable, fraternal, educational, cultural or civic organization, and any other organization, whether incorporated or not, described in Article 1, Chapter 4, Part II of the Revenue and Taxation Code of the State of California; provided, however, that any such organization shall be required to obtain a license and pay the appropriate license fees if and to the extent it engages in any "unrelated trade or business" as that term is used in Section 23734 of the Revenue and Taxation Code of the State of California.
(d) 
Any person certified as blind by the Bureau of Vocational Rehabilitation of the State of California.
(e) 
Any person defined as a "certified farmer" within the meaning of "Certified Farmer" in CMC § 6303 and who for purposes of this section is engaged in the sale of agricultural products, produced by them, at a City permitted and authorized farmers' market; provided, however, that any such individual or person possesses a certified farmers' certificate which shall be maintained by the operators of the farmers' market and available for inspection upon the request of the City. Any person or entity approved by the City of Carson and properly permitted and licensed within the City of Carson to host certified farmers at a farmers' market shall maintain a list of certified farmers selling at the farmers' market and provide copies of the list at least monthly to the City and upon request by the City.
(f) 
Any approved participant in a City affiliated event shall not be required to obtain a business license or pay business license taxes solely due to participation in the City affiliated event. The City Manager or designee shall have the power to waive any or all business license requirements for any City affiliated event.
(Ord. 14-1541 § 1; Ord. 10-1458 § 4; Ord. 71-161 § 2; Ord. 82-620 § 2)
The Finance Director, upon application being made therefor, and upon the applicant presenting evidence of his eligibility therefor, shall issue a business license endorsed as partially or wholly exempt from fees to:
(a) 
Minors under the age of eighteen (18) years engaged in activities requiring a license under this Chapter where such minor engages in those activities for no more than twenty (20) hours in any week.
(b) 
Any veteran or widow of any veteran of the Spanish-American War, World Wars I and II, the Korean or Vietnam conflicts, who is a resident of the City, shall be entitled to a credit of $25.00 against the business license fee required by this Chapter in any year in which the net income of such person from his business is (or is estimated in the case of an initial license) to be less than $10,000 per year.
(c) 
Any veteran described in subsection (b) of this Section, who is disabled as a result of activities while in military service in lieu of the credit described in subsection (b) of this Section, shall be entitled to the following credits against the business license fee required by this Chapter, irrespective of his net income:
One-fourth disabled
$50.00 credit
One-half disabled
$75.00 credit
Three-fourths or more disabled
$100.00 credit
(d) 
Notwithstanding the provisions of subsections (b) and (c) of this Section:
(1) 
Every honorably discharged or honorably relieved soldier, sailor, or marine of the United States who served in any Indian war, the Spanish-American War, any Philippine insurrection, the Chinese Relief Expedition, the World War of 1914 and years following, or World War II, who is physically unable to obtain a livelihood by manual labor, and who is a voter of this State, may distribute circulars, and hawk, peddle, and vend any goods, wares or merchandise owned by him, except spirituous, malt, vinous, or other intoxicating liquor, without payment of any license tax or fee whatsoever, and the Finance Director shall issue to such soldier, sailor or marine, without cost, a license therefor.
(2) 
Every person who was honorably discharged or honorably relieved from the military, naval or air service of the United States who served on or after June 27, 1950, and prior to February 1, 1955, or on or after August 5, 1964, and prior to a future date to be established by the Legislature, who is physically unable to obtain a livelihood by manual labor, and who is a resident of this State, may distribute circulars, and hawk, peddle, and vend any goods, wares or merchandise owned by him, except spirituous, malt or vinous, or other intoxicating liquor, without payment of any license tax or fee whatsoever, and the Finance Director shall issue to such person, without cost, a license therefor.
(e) 
Notwithstanding the provisions of subsections (b), (c) and (d) of this Section, any veteran who is honorably discharged or honorably relieved from the Armed Forces of the United States and is a resident of the State of California shall not be required to pay any business license fees for a business selling or providing services if the veteran is the sole proprietor of the business.
(Ord. 71-161 § 2; Ord. 24-2413 § 3)
Any person claiming to be exempt from the requirement to obtain a business license or pay the business license fees, in whole or in part, pursuant to CMC § 6339(b), other than banks, national banking associations, insurance companies or insurance agents (but not insurance brokers), on the grounds that such requirements are in conflict with the law of the State or the Constitution or laws of the United States, or such persons claiming to be exempt from the requirement to obtain a business license or pay the business license fees, in whole or in part, pursuant to CMC § 6339(e) on the grounds that such person is exempt by operation, a local law or ordinance, is required to file a claim for exemption, on forms to be supplied by the City, setting forth such information as the Finance Director may require to make a determination as to the validity of the claimed exemption, which information may include but shall not be limited to:
(a) 
The name, business address, general manager or responsible officer of the claimant;
(b) 
Sales records of claimant including records of contracts of sale, delivery tickets, bills of lading;
(c) 
The location of the claimant's offices, warehouses, factories and other business operations;
(d) 
Copies of advertising literature of claimant;
(e) 
Copies of certification and listing with a Certified Farmers' Market operator as a certified farmer, as applicable;
(f) 
A statement of the legal grounds, with citations to pertinent statutory and case authority tending to support the claim for exemption; and
(g) 
Such other information as the Finance Director may require to determine whether the claimant is exempt, or as is necessary to determine the number of employees of the claimant.
(Ord. 10-1458 § 5; Ord. 71-161 § 2; Ord. 82-620 § 2)
Whenever the Director of Finance shall issue any license granting any exemption provided for in this Part, the person to whom such license is issued shall endorse thereon his signature in ink in the presence of the Director of Finance or his deputy, and no such license shall be transferable.
(Ord. 71-161 § 2)
The Finance Director is empowered to make such regulations and interpretive rules as are not inconsistent with this Chapter as may be necessary or desirable to aid in the enforcement of the provisions of this Chapter.
Where, by reason of the provisions of the Constitution of the United States or the Constitution of California, the business license tax imposed by this Chapter cannot be enforced without there being an apportionment according to the amount of business done in the City of Carson, or in the State of California, as the case may be, the Finance Director may make such rules and regulations for the apportionment of the tax as are necessary or desirable to overcome the constitutional objections. Such rules and regulations shall be approved by the City Attorney prior to becoming effective.
(Ord. 71-161 § 2)
No statement shall be conclusive as to the matters set forth therein, nor shall the filing of the same preclude the City from collecting by appropriate action such sum as is actually due and payable hereunder. Such statement and each item therein contained shall be subject to audit and verification by the Finance Director, his deputies, or authorized employees of the City, who are hereby authorized to examine, audit and inspect such books and records of any licensee or applicant for license, as may be necessary in their judgment to verify or ascertain the amount of license fee due.
All persons subject to the provisions of the Business License Ordinance shall keep complete records of all persons employed in or in relation to the business conducted by such persons, including payroll records, personnel records, withholding tax records, and all records and reports as to labor, wages, or personnel made to, or required to be kept by, all regulatory agencies, for examination by the Finance Director. Such records shall be maintained for a period of at least three (3) years. No person required to keep records under this Section shall refuse to allow any authorized representative of the Finance Director to examine said records at reasonable times and places.
(Ord. 71-161 § 2)
It shall be unlawful for the Finance Director or any person having an administrative duty under the provisions of this Chapter to make known in any manner whatever the business affairs, operations, or information obtained by an investigation of records, or equipment of any person required to obtain a license, or pay a license fee, or of any other person visited or examined in the discharge of official duty, or the amount of payroll, source of income, profits, losses, expenditures, or any particular thereof, set forth in any statement or application, or in any books or records containing any abstract or particulars thereof to be seen or examined by any such person; provided, that nothing in this Section shall be construed to prevent:
(1) 
The disclosure to, or examination of the records or equipment by, another City official, employee, or agent for collection of taxes for the sole purpose of administering or enforcing any provisions of this Chapter, or collecting license fees imposed hereunder;
(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, or city and county, if a reciprocal arrangement exists, or to a grand jury or court of law, upon subpoena;
(3) 
The disclosure of information and results of examination of records of any person or licensee to a court of law in a proceeding brought to determine the existence of amount of any license fee liability of the particular person or licensee hereunder;
(4) 
The disclosure after the filing of a written request to that effect, to the licensee himself, or to his successors, receivers, trustees, executors, administrators, assignees and guarantors, if directly interested, of information as to the computation of any paid license fee, any unpaid license fee, or amounts of license fee required to be collected and any penalties; further provided, however, that the City Attorney approves each such disclosure and that the Finance Director may refuse to make any disclosure referred to in this subsection (4) when in his opinion the public interest would suffer thereby;
(5) 
The disclosure of the names and addresses of persons to whom licenses have been issued, and the general type of nature of their business;
(6) 
The disclosure to the City Council by way of public meeting or otherwise of such information as may be necessary in order to enable the Council to be fully advised as to the facts when a licensee files a claim for refund of license fees, or submits an offer of compromise with regard to a claim asserted against him by the City for license fees, or when acting upon any other matter in the court of City business.
(7) 
The disclosure of general statistics regarding license fees collected or business done in the City.
(Ord. 71-161 § 2)
If any person fails to file any required statement within the time prescribed, or if after demand therefor made by the Finance Director fails to file a corrected statement, or if any person subject to the license fee imposed by this Chapter fails to apply for a license, the Finance Director may determine the amount of license fee due from such persons by means of such information as he may be able to obtain. If the Finance Director is not satisfied with the information supplied in statements or applications filed, he may determine the amount of any license fee due by means of any information he may be able to obtain.
If such a determination is made the Finance Director shall give written notice of the amount of license fee so assessed by serving it on the licensee personally or by depositing such notice in a facility of the United States Post Office Department in Carson, California, postage prepaid, addressed to the person so assessed at his last known address. Such person may, within fifteen (15) days after the mailing or serving of such notice, make application in writing to the Finance Director for a hearing on the amount of the license fee. If such application is made, the Finance Director shall cause the matter to be set for hearing within fifteen (15) days before the City Council. The Finance Director shall give to such person at least ten (10) days' written notice of the time and place of hearing in the manner prescribed above for serving notices of assessment. The Council shall consider all evidence produced at said hearing and shall make findings thereon, which shall be final and conclusive. Notice of such findings shall be served upon the applicant or licensee in the manner prescribed above for serving notices of assessment.
(Ord. 71-161 § 2)
Any person aggrieved by any decision of the Finance Director with respect to the issuance or refusal to issue a license may appeal to the Council by filing a notice of appeal with the City Clerk. The Council shall at its next meeting after the filing of such notice of appeal fix a time and place for hearing such appeal. The City Clerk shall give written notice to such person of the time and place of hearing by serving such notice personally or by depositing it in a facility of the United States Post Office Department in Carson, California, postage prepaid, addressed to such person, at the address shown on such notice of appeal, or if none, at his last known address. The Council shall have authority to determine all questions raised on such appeal. No such determination shall conflict with any substantive provision of this Chapter.
(Ord. 71-161 § 2)
When any person shall by use of signs, circulars, cards, telephone book or newspapers, advertise, hold out, or represent that he is in business in the City, or when any person holds an active license or permit issued by a governmental agency indicating that he is in business in the City, and such person fails to deny by a sworn statement or statement made under penalty of perjury given to the Finance Director that he is conducting business in the City, after requested to do so by the Finance Director, then these facts shall be considered prima facie evidence that such person is conducting business in the City. For the purposes of this Chapter, any person holding an employer identification number issued by the Internal Revenue Service is deemed to be representing itself to be a business.
(Ord. 06-1342 § 4)
No refund of an overpayment of license fees imposed by this Chapter shall be allowed in whole or in part unless a written and verified claim for refund is filed with the Finance Director within a period of three (3) years from and after the last day of the period for which the overpayment was made. All such claims for refund must specify the period and amount of the claimed overpayment, and shall be on forms furnished by the Finance Director, and shall provide all information required by him. Upon the filing of such a claim and when the Finance Director determines that an overpayment has been made, he shall cause the amount of such overpayment to be placed on the register of demands for Council approval and upon such approval the amount of overpayment shall be refunded.
(Ord. 72-161 § 2)
The Director of Finance shall not issue any license for any business, profession, trade, commercial enterprise or occupation of which a permit from the Council is required by any provision of this Code until a permit is obtained pursuant to Part 4 of this Chapter, nor if any such permit has been revoked or has expired and has not been reinstated or renewed. Any license issued under this Chapter for any business, profession, trade, commercial enterprise or occupation for which a permit from the Council is required by any provision of this Code shall be void upon the revocation or expiration of any such permit.
(Ord. 71-161 § 2)
In addition to all other powers conferred upon him or her, the City Manager or designee shall have the power, for good cause shown, to extend the time for filing any required verified statement or application for a period not exceeding thirty (30) days, and in such case to waive any penalty that would otherwise have accrued, and to compromise any dispute with respect to license fee imposed hereunder.
(Ord. 71-161 § 2; Ord. 14-1541 § 2)
Parts 2 and 3 of this Chapter are enacted solely to raise revenue for municipal purposes, and are not intended for regulation.
(Ord. 71-161 § 2)