A. 
This chapter is enacted solely for the purpose of raising revenue for general municipal purposes and to defray the usual current administrative expenses of the city. The payment of a business tax required by this chapter, its acceptance by the city, and the issuance of a business license to any person shall not entitle the holder thereof to carry on any business unless the holder has complied with all the requirements of this municipal code and all other applicable laws, nor does the issuance of a license allow a business to be carried on in any building or on any premises designated in such business license where such building or premises are situated in a zone or locality in which the conduct of such business is in violation of this code or any law.
B. 
This chapter is not intended to regulate businesses in the city, nor to collect administrative fees more than are necessary to recover the administrative costs of processing an application for the issuance or renewal of a business license.
C. 
Neither the issuance nor the receipt of a business license shall constitute evidence of compliance with the laws of the municipal code or a representation of assurance to the recipient upon which reliance is authorized or intended by the city that the business for which the license is issued, or the property or premises upon or in which it is housed, complies with such laws.
(Ord. 965 § 1, 1989; Ord. 04-1219 § 2, 2004; Ord. 08-1309 § 2, 2008)
As used in this chapter, "business" includes all commercial or industrial enterprise, trades, profession, occupation, vocation, and every kind of calling whether or not carried on for profit.
A. 
"Business"
includes professions, trades and occupations and every kind of calling whether or not carried on for profit.
B. 
"Gross receipts"
includes the total of amounts actually received or receivable from sales and the total amounts actually received or receivable for the performance of any act or service for which a charge is made or credit allowed, whether or not such act or service is done as a part of or in connection with the sale of materials, goods, wares or merchandise. Included in gross receipts shall be all receipts, cash, credits and property of any kind without deduction of the cost of the property sold, the cost of the materials used, labor or service costs, interest paid or payable, or losses or other expenses whatsoever. Excluded from "gross receipts" are the following:
1. 
Cash discounts allowed and taken on sales;
2. 
Credit allowed on property accepted as part of the purchase price and which property may later be sold;
3. 
Any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser;
4. 
Such part of the sale price of property returned by purchasers upon rescission of the contract of sale as is refunded either in cash or by credit;
5. 
Amounts collected for others where the business is acting as an agent or trustee to the extent that such amounts are paid to those for whom collected, provided the agent or trustee furnishes the director of finance with the names and address of the others and the amounts paid to them;
6. 
Receipts of refundable deposits, except that refundable deposits forfeited and taken into income of the business are not excluded;
7. 
As to a real estate agent or broker, the sales price of real estate sold for the account of others except that portion which represents commission, payment or income to the agent or broker;
8. 
As to a retail gasoline business, that portion of his receipts from the sale of motor vehicle fuels equal to the motor vehicle fuel license tax imposed by and previously paid under the provision of Division 2 of the Revenue and Taxation Code of the state;
9. 
As to a retail gasoline business, the special motor fuel tax imposed by Section 4041 of Title 26 of the United States Code, if paid by the employee or collected by him from the consumer or purchaser;
10. 
That portion of the receipts of a general contractor which represents payments to subcontractors; provided, that such subcontractors are licensed under this chapter and provided the general contractor furnishes the director of finance with the names and addresses of the subcontractors and the amounts paid to each subcontractor;
11. 
Businesses engaged in the rental of living quarters or housing units where the total number of rentals within the city is less than five.
C. 
"Regularly employed individual"
means all employees or agents who are active in the business of a person a minimum of 17 and one-half hours per week for a period of more than six months of the year; provided, however, that if two or more employees or agents perform the same function for a minimum of 17 and one-half hours per week for a period of more than six months during the year, the employees or agents shall be deemed to be regularly employed individuals.
D. 
"Sale"
includes the transfer, in any manner or by any means whatsoever, of title to property for a consideration; the serving, supplying or furnishing for a consideration of any property; and a transaction whereby the possession of property is transferred and the seller retains the title as security, for the payment of the price shall likewise be considered a sale. The foregoing definitions do not exclude any transaction which is or which, in effect, results in a sale within the contemplation of law.
E. 
"Vendor"
means a person who offers or sells any type of merchandise at any location other than a building constructed on a permanent foundation which is leased or owned by that person. "Vendor" includes, but is not limited to, any vending operations business conducted or carried on by any person engaged in the business of owning, renting, leasing, lending, or otherwise distributing or supplying coin and/or card operated machines while retaining title thereto. Such machines include, but are not limited to, coin operated vending, amusement and service machines.
F. 
As used in this chapter, "person" means all domestic and foreign corporations, firm, association, syndicates, joint stock corporations, partnerships of every kind, corporations, joint venture, club, business or common law trust, societies, and individual engaged in business in the city of Pittsburg as defined in this section, other than an employee.
G. 
"Profession"
means any business conducted or carried on by any person engaged in an occupation or vocation requiring special knowledge and training and a license by the state of California to practice. A profession includes, but is not limited to, an accountant, architect, attorney, auditor, certified public accountant, chiropractor, dentist, landscape architect, optometrist, osteopath, physician, realtor, real estate agent, registered engineer, surgeon, and veterinarian.
H. 
"Finance director"
means the finance director of the city of Pittsburg or his/her designee.
I. 
"License certificate"
means the document issued by the finance director of the city of Pittsburg showing that the business paid the license tax for the current year. This is the license issued pursuant to this chapter.
J. 
"Special event vendor"
means a person, vendor or booth operator who offers or sells any type of merchandise, including but not limited to food, beverages, tangible goods or products, at a special event, as defined by Chapter 9.94 PMC, within the city.
(Ord. 965 § 1, 1989; Ord. 04-1219 § 3, 2004; Ord. 08-1309 §§ 3 – 6, 2008)
A person required to pay a license tax for transacting and carrying on any business under this chapter is not relieved from the payment of any license tax for the privilege of doing such business under any other ordinance of the city or chapter of this code and is subject to the regulatory provisions of other ordinances or chapters of this code.
(Ord. 965 § 1, 1989)
A. 
None of the license taxes provided for by this chapter shall be so applied as to occasion an undue burden upon interstate commerce or be violative of the equal protection and due process clauses of the Constitutions of the United States and the state.
B. 
In any case where a license tax is believed by a licensee or applicant for a license to place an undue burden upon interstate commerce or be violative of such constitutional clauses, he may apply to the director of finance for an adjustment of the tax. Such application may be made before, at or within six months after payment of the prescribed license tax. The applicant shall, by sworn statement and supporting testimony, show the method of business and the gross volume or estimated gross volume of business and such other information as the director of finance considers necessary in order to determine the extent, if any, of such undue burden or violation. The director of finance shall then conduct an investigation, and, after having first obtained the written approval of the city attorney, may fix as the license tax for the applicant a lesser amount that is reasonable and nondiscriminatory, or if the license tax has already been paid, may order a partial refund of the amount over and above the license tax so fixed. In fixing the license tax to be charged, the director of finance shall have the power to base the license tax upon a percentage of gross receipts or any other measure which will assure that the license tax assessed is uniform with that assessed on businesses of like nature, so long as the amount assessed does not exceed the license tax as prescribed by this chapter. Should the director of finance determine the gross receipts measure of license tax to be the proper basis, they may require the applicant to submit, either at the time of termination of applicant's business in the city or at the end of each three-month period, a sworn statement of the gross receipts and pay the amount of license tax therefor; provided, that no additional license tax during any one calendar year shall be required after the licensee has paid an amount equal to the annual license tax as prescribed in this chapter.
(Ord. 965 § 1, 1989)
A. 
The finance director may make rules and regulations not inconsistent with this chapter as may be necessary or desirable to aid in carrying out this chapter.
B. 
The finance director shall enforce each provision of this chapter, and the chief of police shall give such assistance in the enforcement of this chapter as may from time to time be required by the finance director or the city council.
C. 
In addition to other authority conferred upon the finance director, he/she may, for good cause shown, extend the time for filing any required sworn statement of application for a period not to exceed 30 days and to waive a penalty that would otherwise have accrued.
D. 
The finance director, in the exercise of the duties imposed upon him/her under this chapter, shall examine or cause to be examined all places of business in the city to determine whether this chapter is complied with.
E. 
Each remedy prescribed under this chapter is cumulative and the use of one or more remedies by the city does not bar the use of any other remedy.
(Ord. 08-1309 § 7, 2008)
A. 
A person violating a provision of this chapter or knowingly or intentionally misrepresenting to an officer or employee of the city a material fact in procuring the license or permit provided for in this chapter is guilty of an infraction and upon conviction thereof is punishable as provided in PMC § 1.12.020.
B. 
A person licensed and having such license in his/her possession or under his/her control, who willfully fails to exhibit it on demand, is guilty of a misdemeanor and subject to the penalties provided in this code.
(Ord. 08-1309 § 8, 2008)