HomeMy WebLinkAboutNS-1922 - Amending Chapter 21 of the Santa Ana Municipal Code Relating to Business License Tax101
ORDINANCE NO. NS- 1922
AN ORDINANCE OF THE CITY COUNCIL OF
THE CITY OF SANTA ANA AMENDING CHAPTEK
21 OF THE SANTA ANA MUNICIPAL CODE
RELATING TO BUSINESS LICENSE TAX.
THE CITY COUNCIL OF THE CITY OF SANTA ANA DOES ORDAIN AS
FOLLOWS:
SECTION 1: That Chapter 21 of the Santa Ana Municipal Code,
is hereby amended to read as follows:
ARTICLE I. DEFINITIONS
Sec. 21-1. Short title; purpose - Defined.
This chapter shall be known as the "Business License Tax Code."
It is enacted solely to raise revenue for municipal purposes and
is not intended for regulation.
Sec. 21-2. Definitions - General.
Whenever any words or phrases used in this chapter are not
defined herein but are defined elsewhere in this Code, such
definitions are incorporated herein and shall apply to such words
and phrases used in this chapter unless the content clearly
indicates a different intent.
Sec. 21-3. Definitions - Specific.
As used in this chapter, the following words, terms, or phrases
shall have the meaning hereinafter set forth:
"Annual ization" shall mean an estimation, extended for a twelve
(12) month period, based on reported gross receipts for a prior
period of less than twelve (12) months.
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"Applicant" shall mean any person who applies for a license or
a license renewal under the provisions of this chapter.
"Automobile Dismantler" shall mean any person wh~ has an
established place of business and is engaged in the business of
buying, selling, or dealing in vehicles of a type required to be
registered pursuant to Section 220 of the California Vehicle
Code, as the same now exists or as hereafter amended, for the
purpose of dismantling the same, who buys or sells the integral
parts and component materials thereof, in whole or in part, or
deals in used motor vehicle parts. This section does not apply
to the occasional and incidental dismantling of vehicles by
dealers who have secured dealers' plates from the California
Department of Motor Vehicles and whose principle business is
buying and selling new and used vehicles, or by owners who desire
to dismantle not more than three personal vehicles within any
twelve (12) month period.
"Builder-Owner" shall mean any person employing subcontractors,
specialty contractors, general engineering contractors, or
workers under his or her supervision and direction by the hour or
day, for the purpose of constructing improvements on real
property owned by him or her within the city; such person shall
be taxed herein the same as a contractor unless his or her only
building activity is constructing on his or her property a single
family dwelling unit or addition thereto which will be used in
whole or in part for the purpose of his or her own occupancy for
a period of not less than one year. Proof of the sale or
offering for sale of any such structure by the builder-owner
within one year after completion of same is presumptive evidence
that such structure was undertaken for purpose of sale.
Provided, however, that any person holding a state contractor's
license pursuant to Sections 7056, 7057, and 7058 et seq. of the
California Business and Professions Code, as the same now exists
or as hereafter amended, shall be considered a contractor.
"Building And Loan" shall mean any person who for a fee engages
in the loan of money upon personal security, evidences of debt,
automobile, or any personal property, or purchases automobile
contracts, commercial paper, evidences of debt, assignments of
salary, salary warranty, salary demands, time checks, or other
evidences of salary due or to become due, or automobile paper.
The term building and loan as used in this chapter includes
savings and loans, but does not include pawnbrokers or the holder
of a bond brokers license, or any person conducting a banking
business under the laws of the state or any person subject to the
state corporate income tax as a financial corporation.
"Building-Tradesman" shall mean any person engaged within the
city, as an independent contractor in any trade, art, calling,
avocation or occupation of the building trades and not licensed
as a contractor by the state.
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"Business" shall include all activities engaged in or caused to
be engaged in within the' city, including any commercial or
industrial enterprise, trade, profession, occupation, vocation,
calling, or livelihood, including lease or rental of residential
or nonresidential real estate, and every other kind of activity
whether or not carried on for gain or profit, and whether or not
engaged in as a principal or as an independent contractor, but
shall not include the services rendered by an employee to his
employer.
"Business License Receipt" shall mean the receipt required to
be posted or displayed as evidence of a business' payment of the
tax required by the provisions of this chapter and shall herein
be referred to as "license receipt" or "license" except as
otherwise specified.
"Business License Tax" shall mean the privilege tax paid as
required by the provisions of this chapter and shall herein be
referred to as "business or license tax" or "fee" except as
otherwise spec if ied.
"Charge" shall mean any fee fixed herein which is intended
solely to cover the reasonable administrative cost incurred in
performing any specified act on behalf of any person or at any
person's request for which said person shall be liable except as
otherwlse spec if led hereinafter.
"Coin-Operated Machine Or Device" shall mean any machine or
device that dispenses a product, or provides a service, or
utility or amusement; resulting from insertion or use of a coin,
slug, token, plate, disc, plug, key, check or other device, or
money, or thing of value.
"Collector" shall mean the finance director or other city
officer charged with the administration of this chapter.
"Commission Agent, Broker or Merchant" shall mean any person
engaged in the business of buying and selling of goods, wares, or
merchandise for the owner or consignee thereof for a fee or
commission, whether or not the operation of such business
customarily includes the actual possession, custody or control of
goods, wares or merchandise to the extent that such person (1)
does not engage in the business of manufacturing, refining,
fabricating, milling, treating or other processing of the goods,
wares or merchandise bought and sold, and does not cause said
goods, wares or merchandise to be manufactured, refined,
fabricated, milled, treated or otherwise processed; (2) does not
obtain or retain title to said goods, wares or merchandise except
during one or more of the following situations: while such goods,
wares or merchandise are actually in transit, or for short
periods of time before transportation commences or after it
ceases; and (3) does not store or warehouse such goods, wares or
merchandise except during one or more of the following
situations: while such goods, wares or merchandise are actually
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in transit, or for short periods of time before transportation
commences or after it ceases.
"Contractor" shall mean any person who is licensed as a
contractor by the State of California and who undertakes to or
offers to undertake to or purports to have the capacity to
undertake to or submits a bid to, or does himself or by others,
construct, alter, repair, add to, subtract from, improve, move,
wreck or demolish any building, highway, road, railroad,
excavation or other structure, project, development or
improvement, or to do any part thereof, including the erection of
scaffolding or other structures or works in connection therewith.
The term contractor as used in this chapter includes, general
engineering contractor, general building contractor, specialty
contractor and subcontractor except as otherwise specified
herein.
"Cost Of Doing Business" shall mean that amount which is
equivalent to the volume of business performed, where the
business of any local office, facility, agent, broker, or
employee is that of performing administrative or management
related services in connection with sales or services performed
or rendered elsewhere. Said amount shall be computed by
determining the total cost of maintaining said local office,
facility, agent, broker or employee. Said total cost of
maintaining said local office, facility, agent, broker or
employee shall include, but is not limited to the wages,
salaries, commissions, bonuses, rent, and/or depreciation,
telephone, postage, utilities, Janitorial and other expenses
allocated for maintenance of said office, facility, agent, broker
or employee.
"Disabled Veteran" shall mean any honorably discharged member
of the Armed Forces of the United States, who is physically
unable to obtain his livelihood by means of manual labor and who
is a qualified voter of the state.
"Employee" shall mean all individuals who are engaged in the
operatiom or conduct of any business, and whose consideration for
services rendered is in the form of a regular salary or wage.
"Engaged In Business" shall mean the transacting and carrying
on, managing or operating of a business whether done as owner, or
by means of an officer, agent, manager, employee, or lessee.
"Fixed Place Of Business" shall mean the premises primarily
occupied for the particular purpose of conducting the business
thereat, and regularly kept open for that purpose with a
competent person in attendance for the purpose of attending to
such business, except that an auto-car wash, auto-laundromat, or
similar self-service business shall be considered a "fixed place
of business" whether or not any one is in attendance and a
warehouse shall be considered a "fixed place of business" whether
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or not anyone is in attendance, and whether or not the premises
is regularly kept open.
"Flat Rate" or "Flat Rate Tax" shall mean a fixed amount
assessed per business location, or alternatively, a fixed
amount or f i~ed scale of amounts whose sum is variable
depending on the number or other factor furnishing the basis for
determination of the license tax. The term flat rate or flat
rate tax as used in this chapter includes any tax based on the
number of persons engaged or employed in a business.
"General Contractor" shall include any general building
contractor or general engineering contractor or any other person
who is licensed pursuant to Sections 7056 and or 7057 of the
California Business and Professions Code as the same now exists
or as hereafter amended.
"Gross Receipts" shall include the total amount of the sale
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 a part of or in connection with
the sale of materials, goods, wares, or merchandise. The
following shall be included in "gross receipts:" Ail receipts,
rents, cash, credits, and property of any kind or nature, without
any deduction therefrom on account of the cost of property sold,
the cost of materials used, labor or service cost, interest paid
or payable, or losses or other expenses whatsoever.
The following shall be excluded from "gross receipts:"
Cash discounts allowed and taken on sales;
(a)
(b)
(c)
(d)
Credit allowed on property accepted as part of the
purchase price and which property 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 rectssion of the contract of sale as
refunded either tn cash or by credit;
is
(e)
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 has furnished the Collector with
the names and addresses of the others and the amounts
paid to them, other than amounts received as commissions
or fees earned, or charges of any character made or
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compensation of any character received for the
performance of any service as agent, or trustee;
provided that any agent, or trustee dealing in stocks or
other similar written instruments evidencing a right to
participate in the assets of any business, or dealing in
bonds or other evidences of indebtedness, who also deals
in such property as a principal, shall include in the
gross receipts by which the tax is measured the amount
of his or her trading profits resulting therefrom. No
deduction from receipts attributable to trading as a
principle shall be made unless such deduction is
provided for in this section;
(f) The difference between the balance owed and paid on a
defaulted purchase or finance contract upon repossession
by seller and the amount received from resale of the
repossessed article by the repossessing seller.
(g) Receipts of refundable deposits, except that refundable
deposits forfeited and taken into income of the business
shall not be excluded;
(h) As to alcoholic beverages, that portion of the receipts
of a manufacturer, transporter, retailer or wholesale
distributor generated or otherwise collected from the
manufacture, transport, retail or wholesale of
intoxicating liquors within the state pursuant to
Article XX, Section 22 of the State Constitution.
(i) As to a retail gasoline dealer, a portion of his or her
receipts from the sale of motor vehicle fuels equal to
the motor vehicle fuel license tax imposed by and pre-
viously paid under the provisions of Part 2 of Division
2 of the State Revenue and Taxation Code, as the same
now exists or as hereafter amended;
(j) As to a retail gasoline dealer, the special motor fuel
tax imposed by Section 4041 of Title 26 of the United
States Code, as the same now exists or as hereafter
amended, if paid by the dealer or collected by him or
her from the purchaser;
(k) Cash value of sales, trades, transfers, or other
transactions as made between separate departments,
divisions, or units of any single business entity;
(1) Sales for convenience where sales of new goods, wares,
or merchandise are made by a person engaged in selling
such articles to another person engaged in selling like
or similar articles:
(1)
Where the primary purpose of the particular
transaction of sale is to accommodate.the
purchaser rather than to make a sale in the
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(3)
ordinary course of business and the price paid is
essentially the book value of the article;
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
Where goods, wares, or merchandise of like or
similar kind and of substantially equivalent
value to that which was sold is received in
cons iderat ion;
As to general contractors and other similar businesses, "gross
receipts" shall not include that port ion 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
Collector upon request with the names and addresses of the
subcontractors and the amounts paid to them;
As to bail bond brokerages, commission agent brokerages, mortgage
brokerages, real estate brokerages, securities brokerages, travel
agencies, and other similar businesses employing agents, brokers
and/or commissioned employees, "gross receipts" shall include the
total gross commissions or other receipts attributable to the
local office, agents, brokers and/or employees.
As to accountants, architects, attorneys, chiropractors, doctors,
dentists, optometrists, podiatrists, psychologists, veterinarians
and other professionals, either practicing solely, or in
partnership, or as a professional corporation, "gross receipts"
shall include the total gross fees or other receipts attributable
to services performed or otherwise rendered within the city.
As to other persons having a fixed place of business within the
city and providing a service or plying an o~cupatton or trade, or
involved in similar businesses, "gross recezpts" shall include
the total fees, commissions, or other receipts attributable to
that local location and/or employees.
As to building and loan associations, "gross receipts" shall
include:
(1)
(2)
Interest on real estate loans;
Loan fees of various kinds such as: Fee for
escrow, appraisal drawing papers, and other
similar charges;
(3) Bonuses received for prepayment of loans;
(4) Penalty charges on delinquent loans;
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(5) Tax service fees;
(6) Interest on personal loans to depositors and;
(7) Receipts over and above the ~covery of
principal from the sale of m~rtgages or other
evidence of money due from l~ns.
As to building and loan associations,
excluded from "gross receipts:"
(i)
(ii)
(iii)
the follow~g shall be
Interest and dividends earned from the
placing of surplus funds in ~nds,
securities, or federal home laan banks;
Payments received on the principal amount of
outstanding loans;
Sale of capital assets used ~ the conduct of
the business;
(iv)
Payments made to other building and loan
associations which represents their share of
interest under part tc ipat ion agreements; and
(v) Gains or losses on the sale of real estate
acquired by foreclosure.
As to a business established outside the city but maintaining an
office within the city through an agent, broker, or employee,
"gross receipts" shall include the total sales or receipts
attributable to the local office or facility, agent, broker or
employee.
In the event separate sales or receipt records are not maintained
for said local office or facility, agent, broker or employee, or
in the event any retailing, wholesaling, manufacturing, or
processing activity conducted thereat, does not generate gross
receipts as hereinabove defined, or ~n the event said local
office or facility, agent, broker, or employee is engaged in
providing administrative or management related services, to
include, but not limited to, record keeping, data processing,
research and development, advertising, public relations,
personnel administration, or legal services, in connection with
sales or services performed or rendered elsewhere, the business
tax shall be based upon an amount which bears the same proportion
to the total gross receipts of the business which cost of
maintaining said local office, facility, local agent, broker or
employee bears to the total cost of maintaining said business.
As to a business established within the city but maintaining a
local branch office or establishment through an agent, broker, or
employee engaged in providing administrative or management
related services within the city, the business tax shall be based
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on an amount equivalent to the cost of doing business.
As to a business established outside the city but transacting and
carrying on business within the city, or otherwise performing or
rendering services negotiated, or contracted for within the city,
whether or not by a pri~.ctpal or through an agent or employee,
"gross receipts shall unclude the total fees, commissions, or
other receipts attributable to the business activity conducted.
"Independent Contractor" shall mean any natural person other
than a state licensed contractor, who is engaged to aid in the
business of any other person, whether as a professional as
defined here inbelow, or whether pursuant to any license,
certificate or registration authorized by the California Business
and Professions Code, as the same now exists or as hereafter
amended, or whether with regard to any other trade, skill or
occupation, and who receives renumeration either through
commission, or pursuant to any contract of employment which
excludes regular wages or salary, or in any other manner
other than through regular wages, salary or a direct
participation in the profits of the business.
"Insurance Agent" shall mean any person, including
bailbond agents, directly authorized by and on behalf of an
insurer, to transact insurance and to bind the insurer in the
execution of insurance policies.
"Insurance Broker" shall mean any person, including bailbond
brokers, who, for compensation and on behalf of another person,
transact insurance other than life with, but not on behalf of,
insurer.
an
"Insurance Solicitor" shall mean a natural person employed
aid an insurance agent or insurance broker in transacting
insurance other than life.
tO
"Itinerant Merchant" shall mean any person who engages in a
temporary or transient business in the city, selling or offering
for sale goods, wares, merchandise, or things or articles of
value, with the intention of conducting such business in the city
for a period of not more than ninety (90) days in any calendar
year, and who, for the purpose of carrying on such business,
hires, leases, or occupies any room, doorway, vacant lot,
building or structure, for the exhibition or sale of goods, wares
or merchandise, or who associates temporarily with any local
dealer, trader, merchant or auctioneer, or who conducts such
temporary or transient business in connection with or as a part
of or in the name of any local dealer, trader, merchant or
duct ionee r.
"Junk Collector" shall mean any person not having a fixed place
of business in the city engaged in the business of buying or
selling, either at wholesale or retail, any rags, bottles,
papers, cans, metals or other junk.
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"Junk Dealer" shall mean any person having a fixed place of
business in the city engaged in the business of buying or
selling, either at wholesale or retail, any rags, bottles,
papers, cans, metals or other junk.
"Junk Salvager" or "Junk Recycler" shall mean any person, at a
fixed place of business in the city engaged in the business of
carrying on or collecting, buying ?r selling at either retail or
whOlesale or otherwise dealing in 0unk and/or rubbish, waste
material, refuse and/or any rags, sacks, bottles, papers, cans,
metals, rubber, cordage, tires and other like articles, whether
the same can be sold or otherwise disposed of for the purpose of
being treated, repaired or prepared so as to be used again in
some other form.
"Junk Yards," "Automobile Wrecking Yards," and "Salvage Yards"
shall include any space of two hundred (200) square feet or more
of area of any lot used for the storage, sale, keeping or
abandonment of inoperable vehicles, junk or waste material,
including scrap metal or other scrap materials, or for the
dismantling, demolition or abandonment of automobiles, other
vehicles, machinery or parts thereof, other than an impound yard.
"Licensee" shall mean any person who holds a valid, current
business license issued to that person under this chapter.
"Life Agent" shall mean any insurance agent authorized, by and
on behalf of a life, disability or life and disability insurer,
to transact life, disability or life and disability insurance.
"Life And Disability Insurance Analyst" shall mean a person
who, for a fee or compensation of any kind, paid by or derived
from any person or source other than an insurer, advises,
purports to advise, or offers advice to any person insured under,
named as a beneficiary of, or having an interest in, a life or'
disability insurance contract, in any manner concerning that
contract or his or her rights in respect thereto.
"Manufacture" or "Process" shall embrace all the activities of
a commercial or industrial nature wherein labor or skill is
applied, by hand or machinery, to materials so that as a result
thereof a new, different or useful article of tangible personal
property or substance of trade or commerce is produced and shall
include the production or fabrication of specially made or custom
made articles.
"Manufacturer" shall mean any person, who, directly or by
contracting with others for the necessary labor or mechanical
services, manufactures for sale or for commercial or industrial
use from his or her own materials or ingredients any articles,
substances or commodities.
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"Owner" As applied to any building or land shall include any
part owner, joint owner, tenant in common, tenant in partnership,
joint tenant, or tenant by the ent£rety, co-partnerships of the
whole or of a part of such building or land, or a person having
an interest in community property as a member, or former member,
of the community.
"Pawnbroker" shall mean any person conducting, managing or
carrying on the business of loaning money either for himself or
herself or for any other person, upon any personal property,
personal security, or purchasing personal property and reselling
or agreeing to resell such property to the vendor or other
assignee at prices previously agreed upon. Nothing in this
section shall be deemed to apply to the loaning of money on
personal property or personal security by any bank authorized to
do so under the laws of the state or of the United States.
"Peddler" shall mean any person who sells and makes ~mmediate
delivery or offers for sale and ~mmediate delivery any goods,
wares, merchandize, service or thing in possession of the seller,
at any place in the city other than at a f/xed place of business
but shall not include salespersons or agents for wholesale houses
or firms who sell to retail dealers for resale or sell to
manufacturers for manufacturing purposes or to bidders for public
works or supplies.
"Person" shall include all domestic and foreign corporations,
associations, syndicates, joint stock corporations, partnerships
of every kind, clubs, or common law trusts, societies, and
natural persons transacting and carrying on any business in the
city, other than as an employee.
"Premises" shall include all lands, buildings, accessory
buildings or structures erected or modified, equipment and
appurtenances connected or used therewith, and any personal
property affixed to or otherwise used for the purpose of
transacting and carrying on any business on such premises.
"Processor" shall mean any person engaging in the business of
converting an article, substance or commodity into marketable
form for the purpose of resale by changing its physical form or
chemical composition.
"Professional" shall mean any person, including any
professional corporation, wherever located, engaged in or
carrying on, within the city, any profession requiring
satisfactory compliance with written and/or oral examination
standards adopted by a branch of the state or federal government
and/or requiring a certain amount of tenure with such branch of
government. Such professions to include but not be limited to:
Architect (all types), Attorney, Accountant (all types), Auditor,
Audiologist, Chiropractor, Clinical Social Worker, Dentist,
Drugless Practitioner, Electrologist, Geologist, Gemologist,
Herbalist, Marriage, Family and Child Counselor, Mortician,
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Naturopath, Nurse (registered), Oculist, Optician, Optometrist,
Osteopath, Physician (all types), Podiatrist, Psychologist,
Speech Pathologist, Surveyor, Veterinarian.
"Professional Corporation" shall mean any corporation organized
under the California General Corporation Law which is engaged in
rendering professional services in a single profession, or as
otherwise authorized pursuant to Section 13400 et seq. of the
California Business and Professions Code, as the same now exists
or as hereafter amended, and which in its practice or business
designates itself as .a. professional or other corporation as may
be required by statue's.
"Real Estate Agent" shall mean any person licensed as such by
the state and engaged wholly or in part in transacting and
carrying on the sale of real estate.
"Real Estate Broker" shall mean any person licensed as such by
the state and engaged wholly or in part in transacting and
carrying on the sale of real estate including soliciting or
offering to buy, sell, or lease real property for others;
negotiating and collecting loans for borrowers or lenders;
dealing in real property sales contracts and promissory notes;
receiving advance fees for real estate listings; and dealing in
real estate syndicate securities.
"Real Estate Developer" shall mean any person conducting,
managing, or transacting and carrying on the business of
acquiring, subdividing, £mproving, selling, renting and otherwise
dealing in and disposing of or developing real property, for
commercial, industrial, residential, or nonresidential purposes
including, but not limited to, one who constructs .i~.provements
upon real property for commercial, industrial, reszdential, or
nonresidential purposes with the object of selling, renting or
developing it for his or her own use.
"Recreational Services" shall mean any person engaged in the
business of providing facilities for recreational use. Such
services to include but not be limited to: amusement machine
arca. des, bowling alleys, driving ranges, golf courses.(including
minzature), motion picture theaters (including drive-zn), pool
halls (i~cluding billiards and snooker), riding stables, skating
rinks, social clubs, sports clubs (including spas, health clubs,
and conditioning gyms), swimming pools, and tennis and racket
clubs.
"Rental Of Nonresidential Real Estate" shall include every
person engaged in the business of renting, leasing, providing,
exchanminm or trading, without loss of ownership, any land,
dwell~g,~building, ~remtses or portion thereof for industrial,
commercial, office, warehouse or other entrepreneurial uses or
purposes other than dwelling, sleeping or lodging. The license
tax for the rental of such properties shall be assessed per
property and liability for said tax shall be determined by
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ownership of the property. Agents acting for property owners are
responstbl~ for payment of the license tax on the rental of such
property, if the owner of said property has not paid the tax when
due and payable, and in addition, are subject to the license tax
as a separate business.
"Rental Of Residential Real Estate" shall include every person
engaged in the business of renting, leasing, providing,
exchanging or trading, without loss of ownership, any land,
dwelling, building, premises or portion thereof for the purpose
of occupancy, sleeping, lodging, boarding, or other use and
accommodation. The license tax for the rental of such properties
shall be assessed per property and liability for said tax shall
be determined by ownership of the property. Agents acting for
property owners are responsible for payment of the license tax on
the rental of such property, if the owner of said property has
not paid the tax when due and payable, and in addition, are
subject to the license tax as a separate business.
"Rental Unit" shall mean the smallest accommodation for which a
fee is charged or received.
"Retailer" shall mean any person engaging in the business of
selling goods, wares, or other merchandise to consumers or end-
users thereof.
"Revenue Officer" shall mean the duly authorized agent of the
Collector charged with assisting the Collector in the exercise of
the duties imposed upon him or her hereunder.
"Sale" shall include 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 deemed a sale. The
foregoing definitions shall not be deemed to exclude any
transaction which is or which, in effect, results in a sale
within the contemplation of law.
"Sale At Retail" and "Retail Sale" shall mean every sale of
tangible personal property (including articles produced,
fabricated or imprinted) other than sale to one who (1) purchases
for the purpose of re~ale as tangible personal property in the
regular course of bus zness, or (2) purchases for the purpose of
consuming the property purchased in producing for sale a new
article of tangible personal property or substance, of which such
property becomes an ingredient or component, or as a chemical
used in processing, when the primary purpose of such chemical is
to create a chemical reaction directly through contact with an
ingredient of a new article being produced for sale.
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"Sale At Wholesale" and "Wholesale Sale" shall maan any sale of
tangible personal property which is not a "sale at retail." Sales
otherwise classified hereinabove as "retail sales~', may,
nevertheless be classified as "wholesale sales" umber this
section, if the vendor can establish to the satisfaction of the
Collector that the sale was made to a government agency, public
ut ility, manufacturer, processor or contractor who consumed the
articles in the course of his or her own operations and did not
offer the articles for resale to the general pubL~ except as an
integral part of manufacturing, construction or service.
"Services" shall mean the business of providing, maintaining,
or performing labor for the benefit of another within the city;
of supplying some general demand for the benefit of another
within the city which does not produce a tangible commodity; or
furnishing of services and all activities in which any person,
for any other person performs any personal service and all
services in which any real or personal property, stocks or bonds,
or other financial instruments, or evidences of debt, or contacts
of insurance or any money or credits are exchanged, leased,
transferred, or loaned; as well as every business of maintaining,
storing, cleaning, improving or repairing tangible commodities
within the city whether or not such business is conducted from a
premises, vehicle, or mobile location within or outside the city.
Services include recreation services but do not include
theatrical performances, exhibitions, or temporary amusements nor
do they include professional services, or telephone services
within the terms of this chapter.
"Solicitor" shall mean any person who engages in the business
of going from house to house, place to place, on or along the
streets, within the city and/or by telephone, soliciting any
opinions, preferences, endorsements, or other information, or
selling or taking orders for or offering to sell or take orders
for goods, wares, or merchandise or other things of value for
future delivery, or for services to be performed in the future.
"Stock Broker" and "Bond Broker" shall mean any person engaged
in the business of buying or selling federal, state, county or
municipal stocks or bonds, or stocks or bonds of partnerships or
other incorporated entities, or evidences of indebtedness of
private persons, partnerships or of incorporated entities, for a
fee or commission.
"Sworn Statement" shall mean an affidavit sworn to before a
person authorized to take oaths, or a declaration, certification,
or verified affidavit made under penalty of perjury.
"Telephone Services" shall mean any person engaged in the
business of providing telephone services as a "telephone company"
pursuant to Article XIII, Section 19 of the State Constitution.
14 -
,115
"Transact And Carry On" means to repeat, or intend to repeat,
or to continue, and includes:
(a) The maintaining, operating, managing, or being in control
of, any office, store, warehouse, factory, establishment,
location or place:
(1) Having one or more telephones listed for any business,
activity in any classified telephone directory or in
the classified section of any consolidated telephone
d irectory.
(2) Having in use in connection with any business, one or
more counters, desks, chairs, tables, filing cabinets,
typewriters, adding or calculating machines, or other
articles of office equipment,
(3) At, from, or in which, any processing, supervising,
administration, research, sales promotion,
solicitation, distributing, routing, delivery,
dispatching, billing, collection, accounting, record-
keeping, or other activity is conducted in connection
with any business,
(4) In, or at which, one or more persons may, for any
valuable consideration intended to result, or that
results, in any livelihood, financial profit or
commercial gain to any person, receive any instruction,
advice, treatment or examination, or any service upon
their person, or any repair, refinishing, renewing,
cleaning, or other improvement to, or of, any personal
property,
(5) In which any letter, announcement, advertisement,
circular, handbill, newspaper, agreement, contract,
instruction, legal instrument, financial statement,
statement of account, financial record, or any other
instrument or record, is written, printed, reproduced,
published, prepared or kept, in connection with any
bus ine s s,
(6)
(7)
From which any circular, handbill, newspaper,
announcement, statement of account, card or letter is
sent, or distributed, in writing, or any contract is
made, in person or by telephone, in connection with any
business,
Upon any exterior side, wall, window, door, roof or
other portion, or in the proximity of which, there is
maintained any sign, lettering, announcement or
advertisement indicating that such office or place is
one in, at or from, which any article exists, or any
act is performed, in connection with any business;
- 15 -
iii
(b)
The repeated or continuous offering, or contracting,
orally or in writing, in connection with any business:
(1)
To sell or rent one or more articles, or one
or more rooms, apartments, portions or parcels,
real or personal property, or
of any
(2) To transport any person or personal property, or
(c)
(3) To perform any service;
In connection with any business, the repeated or
continuous:
(1) Sale or renting of one or more articles or parcels of
real or personal property, or
(2) The transporting of any person or property, or
(3) The performance of any service;
(d) The performance, in connection with any business, of any
single act, with intent to repeat or continue the
performance of such act.
"Vehicle" means every device in, upon or by which any person or
property is or may be transported or drawn upon a public street
or highway, except devices moved by human power or used
exclusively upon stationery rails or tracks.
"Vending Operations" means any business conducted or carried on
by any person engaged in the business of operating coin-operated
machines or devices on the prem~es of another or in the business
of owning, renting, leasing, lending, or otherwise distributing
or supplying coin-operated machines or devices while retaining
title thereto. Such machines include, but are not limited to,
vending, amusement, service and telephone machines.
"Wholesaler" shall mean any person engaging in the business of
selling goods, wares, merchandise or other products for the
purpose of resale and not to consumers or users thereof.
"Utility" and "Public Utility" mean any person furn~hing the
public with communication, water, light, heat or power, subject
to regulation by the Public Utilities Commas ion of the State of
California.
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ARTICLE II. IN GENERAL
Sec. 21-4. Purpose.
The purpose of this chapter is to provide a revenue for the
general operation of the city by the levy of a license tax on all
business transactions or activities carried on or occurring
within the city and is not intended for regulation.
Sec. 21-5. License required.
There are imposed upon the businesses, trades, profess ions,
callings and occupations specified in this chapter license taxes
in the amounts hereinafter prescribed. It shall be unlawful for
any person, whether as principal or agent, clerk or employee,
either for himself or for any other person, or for body
corporate, or as an officer of any corporation to transact and
carry on any business, trade, profession, calling or occupation
in the city without first having procured a license from the city
to do so or without complying with all applicable provisions of
th is Code.
This section shall not be construed to require any person to
obtain a license prior to doing business within the city if such
requirement conflicts with applicable statutes of the United
States or of the state.
Persons not required to obtain a license prior to doing
business within the city because of conflict with applicable
statutes of the United States or of the state shall be liable for
payment of the tax imposed by this chapter but shall not be
subject to any penal provisions of this Code for such nonpayment.
Said tax shall be collected in a civil action.
Sec. 21-6. Violation defined.
The engaging in, transacting and carrying on of, any business
without first having procured a license from the city to do so,
or without complying with any and all provisions of this chapter,
constitutes a distinct and separate violation of this chapter for
each and every day that such business is so carried on.
Sec. 21-7. Branch establishments; more than one type of business.
A separate license must be obtained for each branch
establishment or location of the business transacted and carried
on and for each separate type of business at the same location,
and each license shall authorize the licensee to transact and
carry on only the business licensed thereby at the location and
in the manner designated in such license; provided that
warehouses or distributing plants 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; provided further that no business
--117
- 17
transactions shall be carried on in such incidental or
supplemental warehouses or distributing plants.
Nothing in this section shall be construed to relieve any
person who is eligible for or claims to be eligible for exemption
from payment of a branch establishment business license fee from
the requirement to obtain a business license. Said person shall
apply to the Collector for a license in the same manner, and at
the same time as is required in this chapter of all other persons
applying for a business license and shall be subject to the same
procedures for enforcement and for penalties as provided herein.
Sec. 21-8. Two or more allied businesses.
Whenever any person is engaged in two or more correlated
businesses, or is carrying on two or more allied activities at
the same location and under the same ownership and management and
the said businesses are on a gross receipts basis for which a
uniform rate is prescribed, then in tha~ event the gross receipts
shall be reported together and the applzcable uniform rate
prescribed will be used for the compilation of the combined
annual license fee, to which amount the minimum tax fee and
business license processing charge.shall be applied once .only,
and for which amount a single comb zned license shall be issued.
Provided, however, that nothing contained in this section shall
be construed to relieve the payment of two or more business
license taxes, when required, where two or more separate
businesses are conducted in the same location by the same owner
and management and such businesses are not construed by the
Collector to be correlated or allied with each other. An
appropriate business license tax as set forth in this chapter
shall be paid for each business.
Sec. 21-9. Combined businesses.
Whenever any person is engaged in a combined business conducted
at the same location and by the same owner and management
carrying on manufacturing and selling at wholesale and also at
retail, or selling at wholesale and also at retail but not
manufacturing, and where such combined business is not otherw~e
specifically licensed on the flat rate basis, then in that event
a single combined statement separately showing the amount of
manufacturing and wholesale and retail business engaged in
respectively shall be filed and the combined tax shall be
separately calculated according to the respective rates
appropriate for each category of business activity, to which
amount the minimum tax fee and business license processing charge
shall be applied once only, and for which amount a single
combined license shall be issued.
In the event that such a combined statement is not filed, or in
the event sufficient records have not been kept which.will enable
the manufacturing and wholesale portion and the retail portion of
18 -
such business to be ascertained, then in that event all business
done by any such person, whether manufacturing and wholesale or
whether retail, shall for the purposes of this section be
considered as retail business and the rate prescribed for retail
business sha. ll be applied to calculate the amount of business tax
due, to which amount the minimum tax fee and business license
processing charge shall be applied once only, and for which
amount a single combined license shall be issued.
Provided, however, that nothing contained in this section shall
be construed to relieve the payment of two or more business
license taxes, when required, where two or more separate business
activities are conducted in the same location by the same owner
under the same management and such business activities are not
construed by the Collector to constitute a combined business. An
appropriate business license tax as set forth in this chapter
shall be paid for each business.
Sec. 21-10. Single location; multiple businesses; separate
owners.
Nothing contained in this chapter shall be construed to relieve
the obligation to obtain a separate license and to pay the
appropriate license tax required for each business owned or
conducted by a separate owner within an individual establishment
or location whether under the same management or not.
Sec. 21-11. Concessions; separate license required.
Any person who operates any business, whether upon a cost,
rental or commission basis as a concession or upon rented floor
space in or upon the premises of any person licensed under the
provisions of this chapter, shall be required to obtain a
separate and independent license pursuant to this chapter except
as may be otherwise specified hereinafter.
Sec. 21-12. Association with local business.
Any person who shall associate temporarily with any local
business, dealer, trader or merchant, or by conducting any
temporary business in connection with, or as a part of or in the
name of, any local business, dealer, trader or merchant, shall
not be relieved from the provisions of this chapter and shall be
required to pay the appropriate business license tax as specified
in this chapter.
Sec. 21-13. Partnerships.
In the event that any business conducted, managed or carried on
in the city is organized as a partnership or joint venture, the
scheduled license fee need be paid only by the partnership or
joint venture and not by any such individual partner or joint
venturer.
- 19 -
Sec. 21-14. Corporations; in general.
In the event that any business conducted, managed or carried on
in the city is organized as a general law corporation, pursuant
to the California General Corporation Law, the scheduled license
fee need be paid only by the corporation and not by any such
individual shareholder thereof.
Sec. 21-15. Professional corporations.
In the event that any business conducted, managed or carried on
in the city is organized as a professional corporation, the
scheduled license fee need be paid only by the corporation and
not by any such individual shareholder thereof.
Sec. 21-16. Evidence of doing business.
When any person shall by use of signs, circulars, cards,
telephone books, newspapers, or trade publications, advertise,
holdout, or represent that he or she is in business in the city,
or when any person holds an active license or permit issued by a
governmental agency indicating that he or she is in business
within the city, or when any person gives other evidence of
transacting and carrying on business as may be defined elsewhere
herein and such person fails to deny in a sworn statement given
to the Collector that he or she is not "engaged in business"
within the city, after being requested to do so by the Collector,
then these facts shall be considered prima facie evidence that he
or she is conducting a business in the city.
Sec. 21-17. Effect of chapter on other ordinances.
Persons required to pay a license tax for transacting or
carrying on any business under this chapter shall not be relieved
from the payment of any tax for the privilege of doing such
business required under any other provisions of this Code and
shall remain subject to all regulatory provisions.
Sec. 21-18. No required permits waived.
The business license issued pursuant to the provisions of this
chapter constitutes a receipt for the license fee paid and shall
have no other legal effect. A business license is a requirement,
not a permit, to transact and carry on any business activity
within this city. The business license tax receipt is evidence
only of the fact that such tax has been paid. Neither the payment
of the tax nor the possession of the business tax receipt
authorizes, permits or allows the doing of any act which the
person paying or holding the same would not otherwise be entitled
to do; and any permit, license, variance or other instrument of
approval or evidence that any conditions exist as required by any
other section of this Code or by any statute or code provisions
of the state must first be obtained or complied with before the
doing of any act or thing for which it is required.
20 -
Sec. 21-19. Severability.
If any article, section, subsection, sentence, clause, or
phrase of this chapter is for any reason held to be invalid or
unconstitutional by the decision or any court of competent
jurisdiction, such decision shall not effect the validity of the
remaining portions of the chapter. The city council hereby
declares that it would have passed this chapter and each article,
sect ion, subsection, sentence, clause and phrase hereof,
irrespective of the fact that any one or more of the articles,
sections, subsections, sentences, clauses or phrases hereof be
declared invalid or unconstitutional.
Sec. 21-20. Decisions on amounts imposed.
If any license tax imposed by this chapter is for any reason
held to be discriminatory or invalid in amount, by the decision
of any court of competent jurisdiction, such decision shall not
affect the validity of a lesser amount imposed by the Collector.
The city council hereby declares that it would have imposed a
license tax of some amount on the. business, o. ccupa, tion, cai. ling,
trade, vocation or other enterprise in question, lrrespectzve of
the fact that any one or more of the license taxes imposed herein
may be declared discriminatory or invalid in amount.
Sec. 21-21. Saving clause.
Neither the adoption of this chapter nor its superseding of any
portion of any other chapter shall in any manner be construed to
affect prosecution for violation of any chapter or ordinance
prior to the effective date hereof, nor be construed as a waiver
of any license or any penal provision applicable to any such
violation, nor be construed to affect the validity of any bond or
cash deposit required by any ordinance to be posed, filed or
deposited, and all rights and obligations thereunto appertaining
shall continue in full force and effect.
Sec. 21-22. Unexpired licenses heretofore issued.
Where a license for revenue purposes has been issued to any
business by the city and the tax paid therefor under the
provisions of any business license tax ordinance heretofore
enacted and the term of such license has not expired, then the
license tax prescribed for such business by this chapter shall
not be payable until the expiration of the term of such unexpired
license.
Sec. 21-23. Unpaid taxes; tax plus penalties.
No business license for any succeeding, current or unexpired
tax period shall knowingly be issued to any person, who at the
time of application, is indebted to the city for any unpaid tax.
The total indebtedness shall include the total tax due plus
penalties for failure to pay the tax when due.
21 -
Sec. 21-24. License tax a debt; civil action.
The amount of any business license tax and penalty imposed by
the provisions of this chapter shall be deemed a debt to the
city. An action may be commenced in the name of the city in any
court of competent jurisdiction for the amount of any delinquent
license tax, penalties, and administrative costs incurred in
connection therewith, including attorneys fees.
Sec. 21-25. Penalty; conducting a business without first having
procured a license.
Any person who shall commence, engage, transact and carry on
any trade, calling, profession, occupation or business within the
city without first having procured a business license from the
city to do so, shall be assessed a penalty of fifty percent (50%)
of the amount of the license tax owing, which amount shall be
calculated for the period beginning with the calendar month in
which the commencement of business activity within the city
began, and ending with the expiration of the current annual
licensing period. Provided, however, that the start of such
period shall not exceed three (3) years prior to the date of
notification of violation. Such penalty to be collected, and the
amount thereof to be enforced, in the same manner as the other
business license taxes are collected and the payment thereof
enforced.
Sec. 21-26. Penalty for Violation.
(a) Any person violating any of the provisions of this chapter
shall be deemed guilty of a criminal infraction except where said
violation is specifically deemed a misdemeanor.
(b) Every violation of the provisions of this chapter
determined to be a criminal infraction shall upon conviction
thereof be punishable by (1) a fine of one hundred dollars
($100.00) for a first violation; (2) a fine of two hundred
dollars ($200.00) for a second violation of the same provision
within one year; (3) a fine of two hundred fifty dollars
($250.00) for ~ach additional violation of the same provision
within one year. Each day any such violation of any said
provision of this chapter shall continue shall constitute a
separate offense.
(c) Every violation of the provisions of this chapter deemed
to be a misdemeanor, upon conviction thereof shall be punishable
as provided for in Section 1-8 of this Code. Each day any
violation of any said provision of this chapter shall continue
shall constitute a separate offense.
- 22 -
Sec. 21-27. Misrepresentation - Penalty.
Any person knowingly or intentionally misrepresenting to any
officer or employee of the city any material fact in applying for
or paying for the business license herein provided for shall be
deemed guilty of a misdemeanor violation of this chapter.
Sec. 21-28. Remedies cumulative.
The conviction and fine or imprisonment of any person for
engaging in any business without first obtaining a license to
conduct such business shall not relieve such person from paying
the business tax to conduct such business, nor shall the payment
of any business tax prevent a civil action or criminal
prosecution for the violation of any of the provisions of this
chapter. Ail remedies prescribed hereunder 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 hereof.
Sec. 21-29. Cancellation; right of licensee to request.
The Collector shall cancel a valid unexp/red license issued or
granted to the licensee pursuant to this chapter at the request
of the licensee provided;
(a)
The licensee so endorses, signs and surrenders the
business license receipt along with any applicable
decal, metal-cai, sticker or tag, and
(b) Ail business activity pursuant to licensee's license
has ceased.
Liability for any further business taxes shall cease only if
the licensee's account is vacated pursuant to this section.
Sec. 21-30. Requirement to obtain and furnish sales tax number;
requirement to report gross sales to the state; .
requirement to collect sales and use tax;
requirement to pay collected sales and use tax;
requirement to report same separately to the city.
Any person who contracts, sells or delivers any goods, wares or
merchandise in the city for which sales or use tax is payable and
who is required to report and pay such sales and use tax to the
State shall obtain an appropriate California State Board of
Equalization permit and furnish the Collector with his sales tax
number and shall report separately in his return to the state the
amount of receipts from sales in the city and/or the receipts
from sales for use in the city and shall pay the required sales
or use tax on such receipts. Any such person who fails to do so
shall be deemed guilty of a misdemeanor violation of this
chapter.
23 -
ARTICLE III. COLLECTOR
Sec. 21-31. Collector; establishment of position-
There is hereby established the position of Collector which
shall include any position heretofore referred to in this chapter
or any other chapter of this Code as "license collector,"
"business tax collector," "business fee collector," or any other
term used to describe the office of the collector of business
license taxes. Provided further that to the extent that any
other provision of this Code or any other city ordinance refers
to the Director of Finance as the collector of b~siness license
taxes, such provisions shall be construed to require the
execution of such duties by the Collector.
Sec. 21-32. Collector; ex officio collector of business license
taxes.
The Collector shall be ex officio business license tax
collector.
Sec. 21-33. Collector; duty to enforce.
It shall be the duty of the Collector to enforce each and all
of the provisions of this chapter, and the Chief of Police, the
Chief Building Official, the Chief Fire Official, and the City
Attorney shall render such assistance in the enforcement hereof
as may from time to time be required by the Collector. Each
department or division of the city which issues permits or
entitlements of use shall require the production of a valid
unexpired business license receipt or business license exemption
receipt prior to the issuance of such a permit. Provided,
however, that nothing in this section shall be construed to
require any person to obtain a license to do business within the
city as a prerequisite for the issuance of a city permit or
entitlement of use if such requirement conflicts with any
applicable statutes of the United States or of the state.
Sec. 21-34. Collector; duty to certify general contractor's
statement.
Every person acting as a general contractor, whether building
for their own occupancy or not, shall file with the Collector a
full, true and complete written statement, signed by such person,
under penalty of perjury, listing all subcontractors who have
performed or shall perform any service whatsoever for such person
within the city for which a license is required under the
provisions of this chapter. Any builder-owner, general
engineering contractor, specialty contractor, or subcontractor,
subcontracting any work shall be deemed a general contractor for
the purpose of this section. Said statement shall include the
name, address, telephone number, state license number and
specialty classification of each person required to be licensed.
24-
It shall be the duty of the Collector or his or her designated
representative to ascertain and certify that all business tax
liability of the general contractor and all subcontractors
employed by the general contractor has been fully satisfied.
Pursuant to Section 8-2 of this Code, no certificate of
occupancy shall be issued, or final inspection provided until the
Collector or his or her designated agent certifies that there has
been complete compliance with the requirements of this chapter.
Sec. 21-35. Collector; duty to keep records.
The Collector shall keep full, adequate and accurate records
pertaining to the issuance of licenses under this chapter and the
collection of all fees, penalties and other moneys in connection
herewith. The Collector shall keep in his or her office a public
ledger in which he or she shall keep the accounts of all licenses
currently issued by him or her and remaining in full force and
effect.
Sec. 21-36. Collector; administration of oaths..
For the purposes of this Chapter, the Collector, as Chief
Revenue Officer, and each and every duly authorized Revenue
Officer or authorized agent, is authorized to administer oaths.
Sec. 21-37. Collector; deposit of fees, charges and penalties.
Ail fees, penalties, charges and other moneys received by the
Collector pursuant to the provisions of this chapter shall be
deposited in the General Fund of the city upon the business day
next following the receipt of the same.
Sec. 21-38. Collector; printing of blank licenses, applications,
reporting forms, notices and other form
correspondence.
The Collector shall prepare printed blank licenses for all
business conducted in the city for the term of twelve (12)
months, and for shorter terms- authorized by this chapter to be
issued. The Collector shall also prepare all necessary printed
applications, reporting forms and notices and other form
correspondence.
Sec. 21-39. Collector; duty to determine business type or class.
The determination of which business or type or class of
business a licensee or applicant is engaged in or about to engage
in shall be an administrative function of the Collector.
- 25 -
Sec. 21-40. Collector; classification of businesses into categor les.
The Collector is authorized to establish a list of specific
businesses that are included within each of the categories set
forth in general terms by this chapter. This list shall be
reviewed and updated periodically so as to be all-inclusive as
possible. The list shall be kept on file in the offices of the
Collector and the Clerk of the Council and shall be available for
use by the general public. The classification of any business
into a general category shall be at the determination of the
Collector. Any person aggrieved by the decision of the Collector
shall have the right to a hearing pursuant to Section 21-41
and/or the right to an appeal to the city council for a final
decision pursuant to Chapter 3 of this Code.
Sec. 21-41. Collector; assessment of tax, determination of
classification; notification of violation; right to
hearing; right to appeal.
(a) The Collector shall determine the amount of license tax due
and/or the proper classification for a business by means of such
information as he or she may be able to obtain i~ the event
(1) Any person fails to properly procure the correct
business license prior to doing business in the
city; or
(2) Any person engaged in transacting and carrying on
business within the city fails to renew any business
license or
(3) Any person fails to file any required statement
within the time prescribed; or
(4) If, after demand therefor has been made by the
Collector, he or she fails to file a corrected
statement within fifteen (15) days after
notification to do so; or
(5) It appears to the satisfaction of the Collector that
a statement filed does not set forth the facts of
the business for which a license is required; or
(6) If a licensee or an applicant for a license believes
that his or her individual business is not assigned
to the proper classification because of
circumstances peculiar to it.
(b) In the case where such determination is made, the Collector
shall give notice of the amount so assessed, or classification
found to be appropriate in the following manner:
(1) By serving it personally, or causing it to be served
personally by a duly authorized agent; or
(2) By depositing it in the United States Mail, postage
prepaid addressed to the person so assessed at their
address of record.
- 26 -
(c) Such person, may, within ten days after the serving or
mailing of.~ such notice, make application in writing to the
Collector for a hearing on the amount of the license tax or
classification determined for such license.
At such hearing the licensee or applicant may appear and offer
evidence why such specified tax should not be fixed as the
license tax or such classification prescribed.
After such hearing, the Collector shall determine the proper
tax to be charged or classification prescribed and shall
forthwith give written notice to the licensee in the manner
prescribed herein of such determination and the amount of such
tax.
(d) Any person aggrieved by any decision of the Collector with
respect to the issuance or refusal to issue a business license
or the amount of a license tax may appeal to the city council
within ten (10) days pursuant to Chapter 3 of this Code.
(e) The amount of any license tax finally determined as
provided in this section shall be due and payable as of the date
the original license fee was due and payable, together with any
penalties and interest that may be due and payable as of the date
the original license fee was due and payable, together with any
penalties and interest that may be due thereon, provided however,
if the amount of such license tax is fixed in accordance with the
original statement of the applicant then no penalty or interest
shall attach by reason of any delinquency.
(f) In the event no appeal is filed within the time prescribed
the decision of the Collector shall become final and conclusive
on expiration of the time herein fixed for appeal and shall
render any subsequent appeal null and void and shall further act
as a waiver against future action.
Sec. 21-42. Collector; necessary rules and regulations.
In addition to all other powers conferred upon him or her the
Collector shall have the power to make rules and regulations not
inconsistent with the provisions of this chapter as may be
necessary or desirable to aid in the enforcement of the
provisions of this chapter.
Sec. 21-43. Collector; ext~nsipn of time for filing - compromise
~f ciaims.
oIn addition to all other powers conferred upon him or her, the
'Collector shall have the power, for good cause shown, to extend
the time for filing any required sworn statement for a period not
exceeding thirty (30) days, and in such case to waive any penalty
that would have otherwise accrued; and shall have the further
power, for good cause shown, to compromise any claim as to the
amount of business license tax due.
127
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Sec. 21-44. Collector; additional power.
In addition to all other powers conferred upon him or her, the
Collector shall have the power, for good cause shown, to waive
any penalty imposed, or charge demanded.
Sec. 21-45. Collector; authority to suspend and revoke licenses.
The Collector shall have the authority and duty to suspend or
revoke any license granted or issued under the provisions of this
chapter at any time for any of the following:
(a) A material false statement contained in the application
for a new license or in the application for a renewal
license granted or issued under the provisions of this
chapter, or in any affidavit or statement required to be
filed under the provisions of this chapter, or
(b) Upon the determination that the licensee has not paid the
tax required to be paid as a condition for the issuance
of the license, pursuant to the procedures set forth in
Sect ion 21-86.
Any person transacting and carrying on any business during any
period of license suspension shall be deemed to be doing so under
an invalid license. Any person transacting and carrying on
business during any period of license revocation shall be deemed
to be doing so without a license. Provided further, that any
person transacting and carrying on business during any period of
license revocation or suspension shall be refused any permits or
entitlements of use the issuance of which requires the production
of a valid unexpired business license.
Sec. 21-46. Collector; authority to issue citations.
The Collector, as Chief Revenue Officer, and each and every
duly authorized Revenue Officer of the city have the duty to
enforce this chapter and are authorized to arrest persons without
a warrant whenever they have reasonable cause to believe that the
person to be arrested has committed a violation of said
provisions in their presence. In any case in which a person is
arrested pursuant to this section and the person arrested does
not demand to be taken before a magistrate, said officer making
the arrest shall prepare a written notice to appear and release
the person on his or her promise to appear as prescribed by
Chapter 5C Title III of Part 2 of the Penal Code of the State of
California (commencing with Section 853.6).
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129
ARTICLE IV. EXEMPTIONS
Sec. 21-47'. Conflicts with federal or state law.
Nothing in this chapter shall be deemed or construed to apply
to any person transacting or carrying an any business exempt from
business license taxes by virtue of the constitution or
applicable statutes of the United States or the state.
Sec. 21-48. Business licensing - Specified exemptions.
(a) A business license shall not be required for the conducting
of any entertainment, concert, exhibition or lecture on
scientific, historical, literary, religious or moral subjects
whenever the receipts of any such activity are to be appropriated
to any church or school or to any religious or benevolent purpose
within the city.
(b) A business license shall not be required for any person
under eighteen (18) years of age, who is a citizen of the city,
and who is enrolled in an institution of secondary education;
provided, however, such person has no employee or employees
working for him or her.
(c) A business license shall not be required for any attorney
whose only business done in the city is in the courts operated
this city, nor for any doctor whose only business done in the
city is surgery and/or consultation in a regularly established
hospital in the city.
(d) A business license shall not be required for any other
licensed person providing professional services not having a
fixed place of business within the city and not engaged in other
than the occasional furnishing of professional services wholly
negotiated and contracted for outside the city.
(e) A business license shall not be required for any business
done in the city where the business conducted is only occasional
and incidental to a regularly established business conducted
elsewhere.
(f) A business license shall not be required for any commercial
traveler whose business is limited to goods, wares, and
merchandise sold or dealt in at wholesale in this state, or for
any salesmen or agents representing vendors which have, do, or
would normally supply goods for resale to licensees of the city.
Sec. 21-49. Business licensing - Specified exclusions.
Except as may be otherwise specifically provided in this
chapter, the terms hereof shall not be deemed to apply or
construed to require the payment of a license tax by any of the
following persons:
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130
(1)
Any public utility making franchise ~ayments to the
city, except to the extent said public utility
engages in retail sales or services ~ithin the city
not covered or otherwise authorized ~y such
franch ~se. '
(2) Banks, including national banking associations,
federal cred it unions, and f inancial corporat ions,
to the extent that a city may not le~y a
license tax upon them under the provisions of
Article XIII, Section 27 of the State Constitution.
(3) Insurance companies or associations engaged in the
sale and servicing of insurance and their direct
agents, including bailbond agents a~ life agents,
but not including brokers or bailbo~ brokers or
life and disability insurance analysts or insurance
solicitors to the extent that a city may not levy a
license tax upon them under the prowls ions of
Article XIII, Section 28 of the Stat~ Constitution.
(4) Any governmental agency or subdivis~n and the
employees thereof, to the extent they are engaged in
the business of such governmental agencies or
subd ivis ions.
(5) Motor vehicle carriers, or household goods carriers
operating under the jurisdiction of the Public
Utilities Commission of the State of California or
any public transportation system in the city whose
definite permanent points of origin and/or
termination lie outside of the legal limits of the
city to the extent that a city may not levy a
license tax upon them pursuant to Section 4301 et
seq. of the State Public Utilities Code.
(6) Any state alcoholic beverage licensee engaged in the
manufacture, sale, purchase, possession, or
transportation of alcoholic beverages within the
state to the extent that a city may not levy a
license tax upon them under provisions of Article
XX, Section 22 of the State Constitution.
(7) Any day care facility where not more than siX (6)
people are cared for on a full or part-time basis,
to the extent that a city may not levy a license tax
upon them pursuant to Section 1523 of the State
Health and Safety Code.
(8) Any residential care facility where not more than
six (6) people are cared for on a full or part-time
basis, to the extent that a city may not levy a
license tax upon them pursuant to Section 1566.2 of
the State Health and Safety Code.
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131
ARTICLE V. FEE-EXEmPT
Sec. 21-50. Disabled Veterans.
Every person who has been honorably discharged from military
service of the United States and who is exempted from the payment
of business license taxes by statute of the 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 this license tax;
subject however to the restrictions, limitations, regulations and
conditions hereinafter set forth.
O)
(2)
Every applicant must furnish a certificate of physical
disability executed by a qualified physician or submit
equivalent evidence of disability.
Every applicant must submit to being photographed by the
city police department. Once copy of said photo shall be
permanently affixed to the license issued to said
applicant and another copy shall be transmitted to the
Collector for attachment to the portion of the license
application retained by him. The applicant must also
sign both the application and the license at the time of
the issuance thereof.
(3) A license, when issued, is subject to the following
cond it ions:
(i)
Said license shall not be defaced, mutilated,
disfigured or otherwise altered subsequent to its
issuance, and failure to comply herewith ~ grounds
for revocation of said license and for refusing its
renewal or the issuance of a new license thereafter.
(ii) It is nontransferable and for the exclusive use of
the licensee named.
(iii)
(iv)
Should a license be found in the possession of one
other than the licensee named, it shall be
surrendered to the Collector and revoked and neither
the licensee named nor the holder thereof shall
thereafter be entitled to hold a license under the
provisions of this section.
The licensee named must identify himself by his
signature whenever required to do so by any city
police officer, or any authorized agent of the
Collector.
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t32
(v)
(v i)
Every license issued under the provisions of this
section shall expire on the 31st day of December of
the current year; provided however that a license
newly issued on or after November 1st of the current
year shall expire on the 31st day of December of the
next year.
It shall be unlawful for any person other than the
licensee named to use or have in his possession any
license issued pursuant to the provisions of this
section.
(vii)
It shall be unlawful for any person to purchase or
transfer any license issued pursuant to the
provisions of this section or for any person to
transfer or convey the certificates mentioned in
this section to any other person for the purpose of
securing a license as herein provided.
Sec. 21-51. Nonprofit organizations.
The provisions of this chapter shall not be construed to
require the payment of a license fee to conduct any business,
occupation or activity or require the payment of any license fee
from any institution or organization which currently has or is
eligible for an exemption from the payment of federal income
taxes under Section 501 of the Federal Internal Revenue Code as
amended from time to time and/or exemption from the payment of
state income taxes under Section 23701 et seq. of the California
Revenue and Taxation Code as amended from time to time. An
institution or organization claiming a license fee exemption
under this section has the burden of furnishing to the Cpllector
such information as the Collector may require to support the
claim of eligibility for exemption.
Nothing in this section shall be construed to relieve an
institution or organization which is eligible for or claims to be
eligible for exemption from payment of a business license fee
from the requirement to obtain a business license as provided in
Section 21-52 of this Code.
Sec. 21-52. Same - Business license required; exceptions.
Any person, institution or organization claiming exemption from
the payment of a business license fee under Section 21-50 shall,
nevertheless, apply to the Collector for a business license in
the same manner, and at the same time as is required in this
chapter of all other persons applying for a business license and
shall be subject to the same procedures for enforcement and to
the same penalties as provided herein.
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133-
Sec. 21-53. Minimum gross receipts Gratuitous license charge.
The provisions of this chapter shall not be deemed or construed
to apply to any person doing business in the city on a continuing
but part-time basis whose §ross receipts therefrom do not exceed
one thousand and two hundred dollars($1,200.00) per year. Any
person claiming e. xemption under this section shall be required,
however, to provide information to the Collector or his
authorized a§ent of such nature and in such manner, and at such
times as is required in this chapter of persons applyin§ for a
business license and shall be subject to the same procedures for
enforcement and for penalties as are provided herein. Provided,
further that an annual charge of ten dollars ($10.00) shall be
due and payable for the issuance of a gratuitous license receipt.
Sec. 21-54. Hobby - Gratuitous license charge.
The provisions of this chapter shall not be deemed or construed
to apply to any person engaged in hobby activity in the city.
Any person claiming exemption under this section shall be
required, however, to provide information to the Collector or his
authorized agent of such nature and in such manner, and at such
times as is required in this chapter of persons applying for a
business license and shall be subject to the same procedures for
enforcement and for penalties as are provided herein. Provided
further, that an annual charge of ten dollars ($10.00) shall be
due and payable for the issuance of a gratuitous license receipt.
Sec. 21-55. Fee-exempt licenses - Limitations.
(a) Every license issued without payment of the usual fee
shall be stamped "Fee-Exempt" upon its face.
(b) Any license issued as fee-exempt shall be subject to
suspension and revocation by the Collector in the event that it
is determined by the Collector that the applicant is not entitled
to exemption. Ail such suspensions and revocations shall be made
after notice and right to a hearing pursuant to Section 21-41.
(c) Any license issued as fee-exempt shall be void and shall
afford no defense in any civil or criminal prosecution if any
material statement contained in the application, statement of
facts or any other document or representation made to the
Collector in claiming the exemption is false or fraudulent.
(d) No fee-exempt license may be transferred or loaned.
(e) Upon uncertainty, for lack of information or otherwise,
as to the entitlement of any organization or activity to a fee-
exempt license, the Collector may require the filing of a
verified report of all funds received and disbursed by any
licensee. Upon demand such licensee shall file said report in
the form and detail as required by the Collector within fifteen
days (15) days after demand.
ARTICLE VI. APPORTIONMENT
Sec. 21-56. Constitutional Apportionment.
None of the business taxes provided for by this chapter shall
be so applied so as to occasion an undue burden upon interstate
commerce or be violative of the Constitutions of the United
States and/or the State of California.
Sec. 21-57. Apportionment; necessary rules and regulations.
When, by reason of the provisions of the Constitution of the
United States or the Constitution of the State of California, the
business tax imposed by the provisions of this chapter cannot be
enforced as to any single class or set of classes of business or
business activity without there being an apportionment according
to the amount of business done in the city, or in the State of
California, as the case may be, the Collector, having first
obtained the approval of the City Attorney shall make such rules
and regulations for the apportionment of the tax as are necessary
or otherwise desirable to overcome the constitutional objections.
Sec. 21-58. Burden on interstate commerce; petition for adj us tment.
In any case where a license tax is claimed by a licensee or
applicant for license to place an undue burden upon interstate
commerce, or be violative of the Constitutions of the United
States and/or the State of California, he or she may apply to the
Collector for an adjustment of the tax so that it shall not be
discriminatory or unreasonable as to such commerce. Such
application may be made before, at, or within six (6) months
after payment of the prescribed license tax. The applicant shall
by affidavit and supporting testimony show his or her method of
business and the gross volume or estimated gross volume of
business and such other information as the Collector may deem
necessary in order to determine the extent, if any, of undue
burden on such commerce. The Collector shall then conduct an
investigation and, having first obtained the approval of the City
Attorney, shall fix as the license tax for the applicant an
amount that is reasonable and nondiscriminatory. If the license
tax has already been paid, he or she shall order a refund of the
amount over and above the license tax so fixed. In fixing the
license tax to be charged, the Collector may base the license tax
upon a percentage of the gross receipts or any other measure
which will assure that the license tax levied shall be uniform
with that levied on businesses of like nature so long as the
amount levied does not exceed the license tax as prescribed by
this chapter. Should the Collector determine the gross receipts
measure of business tax to be the proper basis, he or she may
require the applicant to submit, either at the time of
termination of applicant's business in the city, or at the end of
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1,35
each twelve (12) month period, a verified affidavit of the gross
receipts amd payment of 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 th~ chapter.
The Collector shall, upon proper showing contained in the
verified affidavit, cause the issuance of a license to such
person showing partial exemption under this section with a
license tax based upon the approved reduced gross receipts.
The Collector after giving not ice and a reasonable opportunity
for hearing to a licensee, shall revoke any license granted
pursuant to the provisions of this section upon information that
the licensee is not entitled to the exemption as provided herein.
Sec. 21-59. Undue burden on intercity commerce; petition for
adjustment.
None of the license taxes provided for in th~ chapter shall be
so applied as to occasion an undue burden upon any business done
in the city, where the business conducted is related to a
regularly established business conducted elsewhere. In any case
where a license tax is claimed by any licensee or applicant for
license to place an undue burden upon such commerce, he or she
may apply to the Collector for an adjustment of the tax so that
it shall not be discriminatory or unreasonable as to such
commerce. Such application may be made before, at, or within six
(6) months after payment of the prescribed license tax. The
applicant shall by affidavit and supporting testimony show his or
her method of conducting business, the gross volume of business
inside the city, and such other information as the Collector may
deem necessary in order to determine the extent, if any, of undue
burden of such commerce. The Collector shall then conduct an
investigation, and, after having first obtained the written
approval of the City Attorney, shall fix as the business tax for
the applicant an amount that is reasonable and nondiscriminatory.
If the license tax has already been paid, he or she shall order a
refund of the amount over and above the license tax so fixed. In
fixing the license tax to be charged, the Collector may base the
license tax upon a percentage of gross receipts from business
conducted inside the city or any other measure which will assure
that the business tax assessed shall be uniform with that
assessed on businesses of like nature, so long as the amount
assessed does not exceed the business tax as prescribed by this
chapter. Should the Collector determine the gross receipts
measure of business tax to be the proper basis, he or she 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 twelve (12) month period, a verified affidavit of the gross
receipts and payment of 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.
- 35 -
The Collector shall, upon proper showing contained in the
verified affidavit, cause the issuance of a license to such
person showing partial exemption under this section with a
license tax based upon the approved reduced gross receipts.
The Collector after giving notine and a reasonable opportunity
for hearing to licensee, shall revoke any license granted
pursuant to this section upon information that the person is not
entitled to the adjustment as provided herein.
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ARTICLE VII. PROCEDURE
Sec. 21-60. Application.
Before any license is issued, the applicant shall make a
written application to the Collector, which shall contain the
following information:
The exact nature or kind of business, profession, show,
exhibition, game, occupation or enterprise for which the
license is requested;
(2)
The place where such business, profession, show,
exhibition, or enterprise is to be carried on; and if the
same is not to be carried on at any permanent place of
business, the residence address, identified as such, of
the owners of the same;
(3) The address where the applicant shall consent to receive
mail concerning the license applied for;
(4)
Where any person contracts, sells or delivers any goods,
wares or merchandise in the city for which sales or use
tax is payable, the application shall set for the
appropriate Callfornia State Board of Equalization Permit
Numb e r;
(5)
Where any person employs others in the course of such
business the application shall set forth the appropriate
Federal and/or State Employer Identification Number;
(6)
Where any person conducting any business is self-
employed, the application shall set forth the applicant's
Social Security Number;
(7)
In the event that the application is made for the
issuance of a license to a person doing business under
fictitious name, the application shall set forth the
names and places of residence of those owning said
business or enterprise;
a
($)
In the event that the application is made for the
issuance of a license to a person doing business as a
state licensed contractor, the application shall set
forth the applicant's State Contractor's License Number
and Specialty Classification.
(9)
In all cases where the amount of tax to be paid is based
upon the number of persons employed, or upon the number
of vehicles used, or upon the number of rental units in
any building or structure, or upon the seating capacity
of any auditorium, stadium or enclosure, or upon the
number of coin-operated machines or devices, or upon any
amount or number which furnishes the basis for
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138
(10)
determination of the license tax for the particular
business referred to in the application, such items must
be stated on the application; provided that a newly
established business shall make a true estimate or
statement of such information and the business tax shall
be based upon said estimation and shall be paid at the
time such license is issued.
Any further information which the Collector may require
to enable him to issue the type of license applied for;
(11)
(12)
Any further information which the state may require, or
any further information which the Collector may deem
necessary to properly identify the applicant.
A signed statement made under penalty of perjury that the
statements therein are true and correct, which statement
shall be required to be filed with the Collector upon
submiss ion of any or iginal 1 icense appl tcat ion, annual
renewal statement, miscellaneous supplementary statement,
or other return or filing. Each such declaration of
truth of application or statement shall have included
therein, or attached thereto, a certification or
declaration, which shall be substantially in the
following form:
"I declare, under penalty of perjury; that this
application, return or statement (including any
accompany lng schedules, statements, and supporting data)
has been examined by me, and, to the best of my
knowledge, information, and belief, is a full true and
correct, application, return, or statement and I
accordungly so represent.
Signature of Owner, or Partner, or Officer of
Corporation, or Other Authorized Agent or
Representative of any of the above said same."
Date
All information specified to be set forth on any application
form prescribed by the Collector shall be submitted completely
and accurately and the license shall be deemed based upon the
information submitted and represented. The Collector shall not
be required to receive or consider, any application, return or
statement unless the above quoted declaration, in substantially
the form here inabove set forth, is contained therein or attached
thereto and properly executed by the applicant or the authorized
agent or representative of the applicant, and it is unlawful and
shall be deemed a misdemeanor in any such application, return or
statement for such applicant or authorized agent or
representative of the applicant to make any statement which is
false or which is contrary to the declaration or representation
made in the above quoted form. ~
- 38
Any license shall be deemed based upon the application on file,
and if the~ information is incomplete or inaccurate, the license
shall be deemed invalid. If information submitted in an
application subsequently becomes incomplete or inaccurate by
reason of a change in circumstances, the license shall thereafter
be deemed invalid. Upon the Collector's learning of any
inaccuracy or incompleteness, notice shall be given forthwith to
the licensee, at the address shown on the license where the
licensee consented to receive information concerning his or her
license, that the license is invalid and requesting the licensee
to reapply for a re-validated license within thirty (30) days.
Upon the licensee's successful application for a re-validated
license within the period here inabove set the Collector shall
apply pro rata to the re-validated license the remainder of the
sum originally paid by the licensee.
Upon the licensee's failure to make successful application for
a re-validated license within the period here inabove set the
Collector ~hall give ~otice forthwith pursuant to Section 21-86
that the licensee's license is hereby suspended. Thereafter,
upon denial of licensee's appeal it shall be revoked whereupon
the licensee's original payment shall be forfeit.
Any person refusing or failing to make application or to
provide information required shall be assessed an amount pursuant
to Section 21-41, and shall be in violation of this chapter.
Sec. 21-61. Application processing charge.
A minimum charge is required for the processing of any license
application. This charge shall be in addition to the business
license tax and shall not be prorated. The charge shall not be
refunded if the application is rejected. However, if after
receipt of applicant's written notification of cancellation, no
required inspection or investigation has taken place pursuant to
any applicable provision of this Code, and no business activity
has been transacted or carried on, then in that event a refund
request for all inspection or investigation fees paid exceeding
fifteen dollars ($15.00) may be made pursuant to Section 21-87
subsection (d). In no event, however, shall the application
processing charge be made refundable, other than as part of a
refund made pursuant to Section 21-87 subsection (b). Provided
further, that the Collector may waive the processing charge in
the case of a bonafide non-profit, charitable, or otherwise fee-
exempt licensee.
The provisions of this chapter notwithstand, ing, the following
application categories shall pay an application processing charge
in the amount spec if ted:
(a) Initial period application processing charge --- $15.00
(b) Re-validation application processing charge --- $10.00
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Sec. 21-62. Contents of license.
Ail licenses, unless otherwise provided in this Code, shall be
prepared and issued by the Collector upon the payment to the city
of the sum required to be paid hereunder, or upon filing of proof
satisfactory to the Collector of eligibility for exemption from
such payment. Each license so issued shall state upon the face
thereof the following:
(1) The license number of the license.
(2)
(3)
The date of expiration of such license.
The persons to whom the same is issued, or where the said
persons are doing business under a fictitious name; both
the actual and fictitious names to whom the same is
issued.
(4) The kind of business, profession, show, exhibition, game,
occupation or enterprise licensed and the location of the
same.
(5) Where said business involves the contracting, sale, or
delivery of any goods, wares or merchandise in the city
for which sales or use tax is payable to the state the
state sales tax number issued to same.
(6) A statement that the holder thereof has paid a license
fee or a statement that the holder thereof is exempt from
such payment; and said license when issued, shall be
deemed the receipt for said payment received by the city.
(7) A statement that this license is issued without
verification that the licensee is subject to or exempt
from licensing by the State of California.
(8) Any additional statement the Collector may deem necessary
or which .the state may require.
Sec. 21-63. Statement of fee; mistake not conclusive.
(a) No greater or lesser amount of money shall be charged or
received for any license tax other than provided for in this
chapter. In no case shall any mistake of the Collector in
stating the amount of a license tax, or of penalties, or interest
accrued thereon prevent or prejudice the collection by the city
of what should actually be due from any person carrying on a
business subject to a license tax under this chapter. 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.
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141
(b) Where a mistake is made in the issuance of any license with
regard to .the classification under which said license Was issued,
then a new license shall be issued in the proper classification
in lieu thereof, under the date of the original license, and the
licensee shall pay any additional amount required by such a
change.
Sec. 21-64. Tax - How and when payable; effect of dishonored
instrument.
Ail business license taxes or deposits in lieu thereof due
hereunder shall be paid in advance, in lawful money of the United
States, or by check, draft or other instrument in the discretion
of the Collector, at the office of the Collector in the finance
department of the city. No business license shall be issued or
renewed until the amount due and payable has been paid in full.
Any license, the fee for which has been paid by an instrument
such as a check, or draft which is dishonored upon presentation
for payment, shall be void and of no effect from its inception.
The Collector may, in his or her discretion, withhold the effect
of this provision if the fee is paid within ten (10) days.
Payment of license fees following a dishonor of such instrument
upon presentation for payment shall thereafter be made only by
cashier's check, money order or cash, which fee shall include any
applicable penalty, as well as a service charge of ten dollars
($10.00) for such dishonored instrument. The Collector shall be
authorized to reject payment other than by cash, cashier's check
or money order from such licensee for a period of two (2) years
following any such dishonor.
Sec. 21-65. Same - Method of computation.
In computing the amount of tax to be paid under this chapter,
the amount shall be rounded off to the nearest dollar as follows:
If the remaining fraction of a dollar is forty-nine cents or
less, such fraction shall be waived; if the remaining fraction of
a dollar is fifty cents or more, the next highest full dollar
shall be charged.
Sec. 21-66. Same - Application of money towards delinquent fees.
Money received during the current year for a license shall
first be applied to the payment of delinquent fees, sums and
penalties due during any preceding calendar year, any balance
remaining thereafter shall be applied to the payment of the
current license fees and penalties. A license issued during any
prior year to the same owner, tenant or occupant for the same
place of business shall be prima facie evidence in any court or
administrative proceeding that the business was continuously
operated by the same person or firm from said prior year to the
current year.
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Sec. 21-67. Nontransferable, change of name or location.
(a) No license issued pursuant to this chapter shall be trans-
ferable or assignable; provided, that where a license is issued
authorizing a person to conduct a business at a particular place,
such licensee may upon application therefor and upon paying a
charge of ten dollars ($10.00) have the license amended to
authorize the conducting of such business under said license at
some other location to which the business is or is to be moved.
(b) Provided that where a person holding a license issued under
the provisions of this chapter changes the name of the business,
such person shall upon changing the name make an application to
the Collector and pay a charge of ten ($10.00) dollars to have
said license amended to reflect the change in name.
(c) Provided further that transfer, whether by sale or
otherwise, to another person under such circumstances that the
real or ultimate ownership after the transfer is substantially
similar to the ownership existing before the transfer, shall not
be prohibited by this section. For the purpose of this section
stockholders, bondholders, partnerships, or other persons holding
an interest in a corporation or other entity herein defined to be
a person are regarded as having the real or ultimate ownership of
such corporation or other entity.
Sec. 21-68. Use of license by unlicensed person.
No person holding a license required by this chapter shall
permit any unlicensed independent contractor, itinerant merchant,
or other person to use the license, the licensed premises or the
licensee's name for the purpose of evading payment of any license
tax or of evading any other provision of this chapter.
Sec. 21-69. Duplicates.
A duplicate license may be issued to replace any license
previously issued hereunder which has been lost or destroyed upon
the licensee filing a statement of such fact, and, at the time of
filing such statement, paying a duplicate license charge of ten
dollars ($10.00).
Sec. 21-70. Posting - Public display; keeping on person.
(1)
Any licensee transacting and carrying on business at a
fixed place of business in the city which is open to the
public shall keep the license prominently posted in a
conspicuous and public place upon the prem~es where such
business is carried on. Provided further that any
licensee transacting and carrying on business at a fixed
place of business in the city which is closed to the
public shall nevertheless keep the license posted in a
conspicuous and accessible place upon the premises where
such business is carried on.
- 42 -
- · 4!3
Sec. 21-71.
(2) Any licensee transacting and carrying on business at a
fixed place of business in the city without an agent or
employee on the premises shall post in a conspicuous
place the name, address and telephone number of the
person or persons to be contacted to verify the
possession of a proper and valid license.
(3) Any licensee transacting and carrying on business but not
operating at a fixed place of business in the city shall
keep the license within h~ or her possession at all
times while transacting and carrying on such business.
(4) Whenever the city shall provide a special tag or plate
for the identification of a vehicle for which a business
license tax has been paid, such tag or plate shall be
affixed to the vehicle in accordance with the pertinent
regulations of the Collector.
(5) Whenever the city shall provide a special decal, metal-
cal or label for the identification of a coin-operated
machine or device for which a business license tax has
been paid, such decal, metal-cai or label shall be
affixed to the machine or device in accordance with the
pertinent regulations of the Collector.
(6) Any person having a license under the provisions of this
chapter shall produce and exhibit same whenever required
to do so by any revenue officer or police officer, or by
any other officer or official or employee authorized to
inspect licenses or by any person being solicited.
(7) No person shall exhibit a revoked business license.
(8) No person shall reproduce, duplicate, copy or alter an
original business license for the purpose of
circumventing the requirement of this section by giving a
false or misleading impression that any duplication of an
original city business license is valid and that the
appropriate fee therefor has been paid.
Term of license; renewal - Annual and quarterly.
Ail annual license renewals shall be for the period of one year
beginning on the first day of January and ending on the thirty-
first day of December. Ail quarterly licenses shall be for the
period of three (3) months beginning on the first day of January
and ending on the thirty-first day of March; on the first day of
April and ending on the thirtieth day of June; on the first day
of July and ending on the thirtieth day of September; on the
first day of October and ending on the thirty-first day of
December.
- 43 -
Sec. 21-72. Renewal due dates; grace period.
The license taxes required to be paid by the provisions of this
chapter, except gross receipts taxes, if paid annually shall
become due and payable on the first day of January and shall
become delinquent on the first day of February of each year, or
if paid quarterly on the first day of February, May, August and
November. Ail required reports of gross receipts shall be filed
no later than the last day of February. The gross receipts
license tax for the current year shall be based on the filed
gross receipts statement and if paid annually shall become due
and payable on the first day of March and shall become delinquent
on the first day of April or if paid quarterly on the first day
of April, May, August and November. Any business holding a
currently valid city business license tax receipt and desiring to
pay tax quarterly may elect upon renewal to do so by making
application and paying a quarterly fee equal to thirty-five
percent (35%) of the annual rate. Ail daily or monthly license
taxes shall be paid in advance.
Sec. 21-73. Term of license; new - Annual and quarterly.
Ail new annual licenses issued on or before October thirty-
first of the current year shall be for the period of time
remaining in the current year and shall expire on the thirty-
first day of December. Ail new annual licenses issued on or
after November first of the current year shall be for the period
of time remaining in the current year as well as the entire
period of the following year ending December thirty-first. Ail
new quarterly licenses issued on or before October thirty-first
of the current year shall be for the time remaining in the
individual quarter. Ail new quarterly licenses issued on or
after November first of the current year shall be for the time
remaining in the last quarter of the current year plus the entire
period of the first quarter of the following year.
Sec. 21-74. Renewal license; affidavit.
In all cases, the applicant for the renewal of a license shall
submit to the Collector for his or her guidance in ascertaining
the amount of the license tax to be paid by the applicant, a
sworn statement, upon a form to be provided by the Collector,
setting forth such information concerning the applicant's
business during the preceding year as may be required by the
Collector to enable him or her to ascertain the amount of the
license tax to be paid by said applicant pursuant to the
provisions of this chapter.
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145
Sec. 21-75. Notification of flat rate tax due.
Notification of business license tax due, when said taxes are
based upon flat rates, will be given by first class United States
mail no later than the fifteenth day of January, provided that
the licensee has submitted a timely renewal statement; provided
further that failure to receive such notification shall not
exempt the licensee from all requirements under this chapter.
Sec. 21-76. Renewal statement; flat rate - Submission and filing.
In all eases where the license is based on a flat rate, the
applicant shall submit to the Collector, for his or her guidance
in ascertaining the amount of license tax to be paid by the
applicant, a written statement upon a form to be provided by the
Collector, written under penalty of perjury or sworn to before a
person authorized to administer oaths, setting forth such
information concerning the nature, location, intended duration~
and ownership of applicant's business as well as any additionai
information required by the Collector to enable him or her to
ascertain the amount of license tax to be paid by said applicant
pursuant to the provisions of this chapter. The filing dates for
the submission of renewal statements shall be during the period
from the first day of December to the thirty-first day of
December of each calendar year. In the case of a variable flat
tax based upon the number of persons engaged or employed the
statement shall be for the preceding twelve (12) month period.
Sec. 21-77. Notification of gross receipts tax due.
Notification of business license tax due, when said taxes are
based upon gross receipts, will be given by first class United
States mail no later than the fifteenth day of March, provided
that the licensee has submitted a timely statement of gross
receipts; provided further that failure to received such
notification shall not exempt the licensee from all requirements
under this chapter.
Sec. 21-78. Renewal statement; gross receipts - Submission and
f il ing.
In all cases where the license is based on gross receipts, the
applicant shall submit to the Collector, for his or her guidance
in ascertaining the amount of the license to be paid by the
applicant, a written statement upon a form to be provided by the
Collector, written under penalty of perjury or sworn to before a
person authorized to administer oaths, setting forth such
information concerning the nature, location, intended duration,
and ownership of applicant's business as well as applicant's
gross receipts during the preceding year as may be required by
the Collector to enable him or her to ascertain the amount of
license tax to be paid by said applicant pursuant to the
provisions of this chapter. The filing dates for the submission
of gross receipts statements shall be during the period from the
- 45
first day of January to the twenty-eighth day of February for the
period of the preceding calendar year.
Sec. 21-79. Same - Failure to file or correct - Notice of
assessment.
If any person fails to file any renewal statement within the
prescribed time or if after demand therefor he or she fails to
file a corrected statement, the Collector shall determine the
amount of license tax due by means of such information as he or
she may be able to obtain. In determining the amount of license
tax due for any business for whom the gross receipts of such
business is made the basis for fixing the amount of such license
the Collector may in his or her discretion base such
determination upon an average of the reported gross receipts
of like businesses, similarly classified. Upon making a
determination, the Collector shall give a notice of the amount
due by personal service or by depositing it in the United States
post office in the city, postage prepaid, addressed to the person
at his or her last known address.
Sec. 21-80. Same - Not conclusive; audit of books.
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 of the.several items
therein contained shall be subject to audit and verification by
the Collector, his or her Revenue Officers, or authorized agents
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 this chapter shall
keep complete records of business transactions, including rent
collected, sales, sales tax collected and paid to the state,
receipts, purchases, and other expenditures, including the
number of persons employed and otherwise engaged in the business,
and shall retain all such records for examination by the
Collector. Such records shall be maintained for a period of at
least three (3) complete calendar years. No person required to
keep records under this section shall refuse to allow authorized
representatives of the Collector to examine said records at
reasonable times and places. Any person who willfully refuses to
allow said examination on demand and at a reasonable time and
place as herein provided shall be deemed guilty of a misdemeanor.
Sec. 21-81. Same - Confidentiality
It shall be unlawful for the Collector or any person having
administrative duty under the provisions of this ordinance to
make known in any manner whatsoever the business affairs,
operations, or information obtained by an investigation of
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147
records and equipment of any person required to obtain a license,
or pay a license tax, or any other person visited or examined in
the discharge of official duty, or the amount or source of
income, profits, losses, expenditures, or any particular thereof
to be seen or examined by any person. Ail gross receipts
statements or estimates required by this chapter shall be
confidential and are hereby declared not to be public records.
Any unauthorized disclosure or use of such information by any
officer, agent or employee of the city shall be subject to the
penalty provisions of this Code in addition to any other
penalties provided by law. Provided that nothing in this section
shall be construed to prevent:
(1) The disclosure to, or the examination of records and
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 taxes
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, 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 particular taxpayers, to a court of law in a
proceeding brought to determine the existence or amount of any
license tax liability of the particular taxpayers to the city;
(4) The disclosure after the filing of a written request to
that 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
as to the items included in the measure of any tax paid, any
unpaid tax or amounts of tax required to be collected, interest
and penalties.
(5) The disclosure of the names and business
persons to whom licenses are currently issued,
type or nature of their business;
addresses of
and the general
(6) The disclosure by way of public meeting or otherwise of
such information as may be necessary to the city council in order
to permit it to be fully advised as to the facts when a taxpayer
files an appeals claim for fee-exemption, license reinstatement,
refund of forfeited fees or bonds, compromise with regard to a
claim asserted against him or her by the city for license taxes,
or when acting upon any other matter;
(7) The disclosure of general statistics regarding taxes
collected or business done in the city.
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148
Sec. 21-82. Payments, statements, ets., made by mall; effect.
When the last day of the month in which the business tax is due
falls on a Saturday, Sunday, or state or national holiday,
payment of the business license tax may be made without penalty
on the first working day of the succeeding month. For the
purpose of this Article, post marks shall be accepted as the date
of payment made, provided the transmitting envelope contains a
post office cancellation indicating not later than the date due,
or in the case of a weekend or holiday, not later than the first
following working day.
Whenever any other payment, statement, application, report or
other communication received by the Collector is received after
the time prescribed by this chapter for the receipt thereof, and
whenever the Collector is furnished sufficient proof that the
payment, statement, application, report, request or other
communication was in fact deposited in the United States Mall
prior to the time prescribed for the receipt thereof, the tax
Collector shall regard such payment, statement, report, request
or other communication as having been timely received.
Sec. 21-83. Penalties for delinquency; application- Written
agreement to satisfy indebtedness; effect.
For failure to pay a license tax when due, the Collector shall
add the following penalties: (1) Ten dollars ($10.00) or ten
percent (10%) of sa.id tax, whichever is greater, on the past due
date thereof; (2) Fifteen dollars ($15.00) or fifteen percent
(15%) of said tax, whichever is greater, on the first day of the
second month after the past due date thereof; (3) Twenty-five
dollars ($25.00) or twenty-five percent (25%) of said tax,
whichever is greater, on the first day of the third month after
the due date thereof; and (4) Fifty dollars ($50.00)or fifty
percent (50%) of said tax whichever is greater, on the first day
of the fourth month thereafter; provided that the maximum amount
shall not exceed an amount equal to one hundred percent (100%) of
the amount of the business license tax due.
No license or sticker, decal, tag, plate or symbol shall be
issued, nor shall one which has been suspended or revoked be
reinstated or reissued, to any person who, at the time of
applying therefor, is indebted to the city for any delinquent
business tax, unless such person, with the consent of the
Collector, enters into a written agreement with the city, through
the Collector, to pay such delinquent taxes, plus ten percent
(10%) simple interest upon the unpaid balance, in monthly
installments, or oftener, extending over a period not exceeding
one (1) year. In any agreement so entered into, such person
shall acknowledge the obligation owed the city and agree that, in
the event of failure to make timely payment of any installment,
the whole amount unpaid, principal together with interest, shall
become immediately due and payable. In the event, such person
fails within a period of thirty (30) days thereafter to render
- 48 -
149
payment in full, his or her current business license shall be
revoked by'. the Collector. In the event legal action is brought by
the city to enforce collection of any amount included in the
agreement, such person shall pay all .costs of suit incurred by
the city or its assignee, including attorney fees. The execution
of such an agreement shall not prevent the prior accrual of
penalties on unpaid balances at the rate provided hereinabove,
but no penalties or additional interest shall accrue as
hereinafter provided on account of taxes included in the
agreement after the execution of the agreement and the payment of
the first installment and during such time as such person shall
not be in breach of the agreement. The execution of such an
agreement shall render any subsequent appeal null and void and
shall constitute a waiver against future action.
Sec. 21-84. Same - Added to tax.
Any penalties assessed hereunder, exclusive of interest, upon
attaining a combined amount equal to one hundred percent (100%)
of the amount of the business license tax due shall become merged
with the tax payable hereunder and shall be considered as a part
thereof for all purposes.
Sec. 21-85. Same - Interest.
In addition to the penalties imposed, any business that fails
to remit the tax due shall pay interest at the rate of one
percent (1%) per month, exclusive of penalties, from the date on
which remittance first became delinquent until paid. Provided
however., that pursuant to Section 21-84 penalties upon attaining
a Combined amount equal to one hundred percent (100%) of the
amount of the business license tax due are merged with the tax
payable hereunder and any additional interest charged from such
date on shall be charged on the combined amount delinquent until
pa id.
Sec. 21-86. Same - Suspension and revocation of license.
The Collector shall suspend and/or revoke any license issued or
granted pursuant to this chapter only upon those grounds set
forth in Sections 21-45, 21-50, 21-55, 21-58, 21-59, 21-60 or
upon conditions set forth in any written agreement executed
pursuant to Section 21-83.
Provided further, that unless revocation is made upon
conditions set forth in a written agreement executed pursuant to
Section 21-83, no licensee's license shall be suspended and/or
revoked for failure to pay the license tax or any other amount
due pursuant to this chapter until the penalties accruing for
such failure to pay, exclusive of interest, equal one hundred
percent (100%) of the business license tax due for such license.
Whereupon, the Collector shall give a notice of suspension, which
notice shall specify the grounds for suspension, and which notice
shall be given by personal service or by depositing it in the
- 49
United States post office in the city, postage prepaid, addressed
to the licensee at the address listed on the application of the
licensee where he or she consented to receive mall concerning his
or her license, to obtain a license or to pay any license tax
due.
In the event said licensee fails, within a period of thirty
(30) days notice, to pay the license tax due or any other amount
due pursuant to this chapter, or to request a hearing the
procedure for which shall be as provided in Section 21-41, then
and in that event the Collector shall give a notice of
revocation. The licensee shall be given at least ten (10) days
notice, which notice shall specify the grounds for revocation,
and which notice shall be given pursuant to the hereinabove set
forth procedure for giving notice.
In the event said licensee fails within the allotted ten (10)
day period to request a hearing to show cause why his or her
license should not be revoked, then and in that event the
Collector shall revoke said person's license and give notice
thereof to said person pursuant to the hereinabove set forth
procedure for giving notice.
In the event said licensee fails to file within ten (10) days
thereafter, an appeal pursuant to Chapter 3 of~this. Code, then
the Collector's action in revoking said person's lzcense shall be
conclusive as to all matters involved, and the transacting and
carrying on by any person of any business pursuant to said
license shall thereafter be deemed a misdemeanor.
Sec. 21-87. Refunds authorized.
Any business tax, or penalties or interest
thereof, may be refunded, if they were:
thereon,
or portion
(a)
(b)
(c)
(d)
Paid more than once;
Erroneously or illegally collected;
Paid in excess of the correct amount due;
Issued for a business which subsequently does not operate
in the city, due to applicant's inability to obtain
additional permits required under any provision of this
Code. In such case, the applicant shall be entitled to a
refund of the business tax paid. Where applicant cancels
his license prior to any inspection or investigation taking
place, then in that event, applicant shall be entitled to a
refund of all tax, inspection or investigation fees paid,
less the fifteen dollar ($15.00) application processing
charge, without further deduction to cover the
administrative cost therefor.
50 -
(e)
Issued for a business which subsequently becomes prohibited
or illegal under any law of the state. In such case, the
amount refunded shall be prorated on the bas is of the
proportion which the number of months remaining in the
period for which the business tax was paid bears to the
number of months in the whole period.
Sec. 21-88. Application for refund.
No refund of monies howsoever paid or collected shall be
allowed in whole or in part unless an application therefor is
filed with the Collector within a period of one (1) year from the
expiration of the license period for which a refund is sought,
and all such claims for refund must be filed with the Collector
on forms furnished by him or her in the manner prescribed by him
or her. Such application maybe made only by the person who made
the payment, his or her guardian, executor, administrator or
heir. Refunds shall not be made to an assignee of the applicant.
Upon the filing of such a claim, and when he or she determines
that a refund is warranted, the Collector shall refund the amount
warranted, less fifteen dollars ($15.00), to cover the
administrative cost of the refund. Provided, however, that in
the case of a refund made pursuant to Section 21-87 subsection
(b), and where applicable, subsection (d), no deduction shall be
made on account of the administrative cost therefor. The failure
to file such application within the time prescribed herein shall
bar any future right of recovery.
Sec. 21-89. Same - No refund in instance of other delinquency.
Where the Collector has determined pursuant to Section 21-88
that a refund is due upon a particular business license, but
where the applicant or licensee is at the same time determined to
be delinquent or otherwise liable for a business license tax upon
a separate business license, or for a separate unlicensed
business; then in that event, the Collector shall apply said
refund amount to the balance owing and delinquent for said
business license or for said unlicensed business. The Collector
shall then refund any amount remaining.
Sec. 21-90. Same - Fraud bar to refund.
No refund shall be made where the business license was issued
under a misrepresentation of fact by the applicant and or such
applicant actually engaged in the conduct of the business for
wh£ch the license was granted prior to the date stated in
applicant's original application.
Sec. 21-91. Same - Proof of payment prerequisite to refund.
In all cases proof of payment shall be a prerequisite to any
refund.
- 51
Sec. 21-92. Same - No refund upon termination of business.
The business license taxes under the terms of this chapter are
not refundable upon termination of a business or for any unused
portion or term of a license period.
- 52 -
153
Sec.
ARTICLE VIII. ENFORCEMENT
21-93. Enforcement; duty to examine all places of business.
It shall be the duty of the Collector or his or her designated
agents to enforce all of the provisions of this chapter and the
Chief of Police, the Chief Building Official, the Chief Fire
Official, and the City Attorney shall render such assistance in
the enforcement thereof as may from time to time be required by
the Collector. The Collector in the exercise of the duties
imposed hereunder and acting through his or her deputies or duly
authorized assistants, shall examine or cause to be examined all
places of business in the city to assure compliance with the
provisions of this chapter.
Sec. 21-94. Enforcement; right of entry.
The Collector and all of his or her duly authorized assistants
and any police officer shall have the power and authority to
enter during business hours, free of any charge, and at such
other times as may be reasonable following due process of law,
any place of business required to be licensed herein and demand a
display of the required business license tax receipt. Failure to
exhibit said license receipt upon demand therefor shall be
punishable as specified hereinafter:
(a) Any person not having such license tax receipt theretofore
issued on display in a conspicuous place on the premises pursuant
to Section 21-70 shall be deemed guilty of a criminal infraction.
(b) Any licensee whose license is delinquent and unissued
and/or any licensee who has been placed on notice of a suspended
license by personal service, or served notice through the United
States Mail, or by a notice conspicuously posted upon the
premises, and who has not applied for, or who is not undergoing
the process of a hearing or appeal pursuant to Sections 21-41 or
21-86 of this chapter or Chapter 3 of this Code shall be deemed
guilty of a Criminal infraction.
(c) Any person having been previously placed on notice of
violation by personal service, or served notice through the
United States Mail, or by a notice conspicuously posted upon the
premises, and who has not paid said business license tax or
applied for exemption therefrom and who has not applied for, or
who is not undergoing t.he process of a hearing or appe~al p_ur.su, ant
to Sections 21-41 or 21 86 of this chapter or Chapter J o~ thls
Code shall be deemed guilty of a criminal infraction.
- 53 -
(d) Any person having been previously placed on notice of
revocation by personal service, or served notice through the
United States Mail, or by a notice conspicuously posted upon the
premises, and who has not applied for, or who is not undergoing
the process of a hearing or appeal pursuant to Section 21-41 or
21-86 of this chapter or Chapter 3 of this Code shall be deemed
guilty of a misdemeanor.
(e) Any person having such license tax receipt theretofore
issued in his or her possession or under his or her control, who
willfully fails to exhibit the same on demand as provided for
herein, shall be guilty of a misdemeanor.
Sec. 21-95. Enforcement; duty to enforce civil and penal
penalties against delinquent licensees.
It shall be the duty of the Collector to maintain a list of all
delinquent business taxes that are payable under this chapter,
and upon the same having attained the maximum penalty perm. itted
under this chapter of one hundred percent (100%) of the license
tax due and upon the same coming to his or her knowledge, he or
she shall give notice to the licensee of suspension and
thereafter act to collect the same in his or her discretion, b~
suit or otherwise.
Sec. 21-96. Enforcement; duty to serve notice of violation; duty
to file complaint or issue citation upon continued
v iolat ion.
It shall be the duty of the Collector to cause a notice of
violation to be served on any person found to be in violation of
this chapter and thereafter to cause a complaint to be filed
and/or a citation issued to any person found to be in continuing
violation of any provisions of this chapter.
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155
AKTICLE IX. MISCELLANEOUS
Sec. 21-97. Swap meets.
Swap meet exhibitors and swap meet operators shall pay business
license tax according to the provisions of this section.
(a) Definitions. As used in this section, the following words,
terms, or phrases shall have the meaning hereinafter set
forth:
(1)
(2)
"Swap Meet" shall mean any event where the place or
location at which the event is held has been advertised
by any means whatsoever as a place or location to which
members of the public at large, during a specified
period of time, may bring identifiable, tangible
property and exhibit the same for sale or exchange.
"Swap Meet Exhibitor" shall mean any person exhibiting,
displaying, selling, exchanging, offering for sale or
exchange any property at a swap meet.
(3)
"Swap Meet Operator" shall mean any person or
organization conducting or operating the business of a
swap meet on any premises in the city excluding,
however, swap meet exhibitors.
(b) Fees.
(1)
Every swap meet operator shall pay an annual business
license fee according to Section 21-119(1) of this
chapter.
(2)
Each swap meet exhibitor participating in a swap meet
shall pay a fee in the amount of one dollar ($1.00) per
swap meet stall per day. Where two (2) or more swap
meet exhibitors share a single stall, each such
exhibitor shall pay a separate daily stall fee. Such
fee shall constitute a debt owed by the swap meet
exhibitor to the city and shall be extinguished only by
payment to the swap meet operator. The swap meet
exhibitor shall pay the fee to the swap meet operator
at the time and on each day the swap meet exhibitor
participates in the swap meet. Any unpaid fee shall be
paid upon the termination of the swap meet exhibitor's
participation in the specific swap meet. Each swap
meet operator shall collect the fee imposed by the
provisions of this section to the same extent and at
the same time as any other fees are collected from
every swap meet exhibitor. The amount of the fee shall
be separately stated from any other monies collected by
the swap meet operator. The fee shall be in
addition to any other fee required by the city.
- 55 -
156
On or before the tenth day following each swap meet,
each swap meet operator shall file a return with the
Collector showing the total amount of fees collected
under this section and such other information as may be
required by the Collector. At the time the return is
filed, the swap meet operator shall remit the full
amount of the fees collected to the Collector. Returns
and payments shall be due ~mmediately upon cessation of
business by the swap meet operator for any reason.
(4)
Every swap meet operator shall hold all fees collected
under this section in trust for the account of the city
until payment thereof is made to the Collector. Any
swap meet operator who fails to remit the fees within
the time specified shall pay a penalty of ten (10%) for
each month said payment is overdue.
(c)
Records. Each swap meet operator shall keep full and
accurate records of gross receipts and stall rentals to
vendors in connection with the operation of the swap meet.
The city, by and through its authorized officers shall have
the right to examine and audit such records, including
records of any bank accounts, at any reasonable time, and
swap meet operators shall cooperate fully with inspection
of them. Such records shall include, but are not limited
to, the total amount of gross receipts from each day, as
well as whatever records are necessary in order to provide
the city any.require, d information pursuant to subsection
(b)(3) of thzs sectzon.
Sec. 21-98.
Coin-operated machines or devices; license tax
imposed; amount of tax; applicability of tax where
devices are operated as secondary business.
(a) For every person whose business is limited exclusively to
renting, leasing, maintaining or letting the use of any coin-
operated machine or device, or otherwise engaging in vending
operations, or in operating any coin-operated machine or device
at any location or fixed place of business owned or otherwise
under the control of another, the annual license tax on business
done exclusively within the city, for every device so rented,
leased, let, maintained or operated, shall be twenty dollars
($20.00) per each ten cent ($0.10) device and over or ten dollars
($10.00) for the first five cent ($0.05) device and under and
thereafter five dollars ($5.00) for each such additional device
five cents ($0.05) and under.
56 -
'157
(b) Any person whose primary business is not limited
exclusivel~y to coin-operated machines or devices, and for which
he or she pays a license tax based on gross receipts, but who
owns, leases, or rents for operation at his or her fixed place of
business any coin-operated machine or device or who receives rent
for the operation of any coin-operated machine or device thereat,
or who otherwise participates in the gross receipts derived from
the operation of such machines thereat; such person may elect to
combine the gross receipts of both activities and pay a license
tax based upon the total receipts thereof which will be assessed
at the same rate as is applied to his or her primary business
according to Section 21-119 of this chapter. Such election shall
be made in writing at the time of applicant's original
application for a business license or may be made once annually
thereafter at the time of licensee's application for a renewal
1 icense.
(c) Where any licensee engages in the operation of any coin-
operated machine or device at his or her fixed place of business
subsequent to the commencement and licensing of licensee's
primary business, the initial license tax due shall be identical
to the tax established in subsection (a) above. However, upon the
expiration of the initial licensing period, licensee may elect to
pay the tax as provided pursuant to subsection (b) above.
Sec. 21-99. Same -Applicability of tax where coin-operated
machines or devices are operated as primary
bus iness.
For every person whose primary business is limited exclusively
to the operation of coin-operated machines or devices upon
premises owned or controlled by such person, the annual license
tax on business done shall, be based upon the total gross receipts
thereof according to Sectxon 21-119(1) of this chapter.
Sec. 21-100. Additional required information.
At the time the license required by this article is applied
for, the applicant, in addition to other application requirements
of this chapter, shall give the kind or character of the machine
or device, business name and street address and number of
machines or devices at each proposed location.
Sec. 21-101. Sealing of non-identified or unlicensed machines.
The Collector, as Chief Revenue Officer, and each and every
duly authorized Revenue Officer of the city shall seal the coin
openings or slots in a manner which will render inoperative the
coin devices on any machine or device not otherwise exempted by
the provisions of the chapter which is found available to the
public for operation and which does not have stamped or affixed
thereon the required identification or for which the proper
license tax has not been paid in full; in lieu thereof, he or she
may seize and hold any such machine for the payment of such
57 -
license tax pursuant to Section 21-102. A service charge of ten
dollars ($10.00) shall be paid in advance to the Collector, or
his or her authorized agent by the owner or operator of any such
machine or device so sealed for the removal of such seals.
No person shall operate any machine or device so sealed without
first submitting evidence to the Collector or his or her duly
authorized agent that payment of the required license tax and
service charge prescribed in this section has been made and until
the required identification has been stamped upon or affixed to
the machine or device and the Collector or his or her agent has
removed such seals. It is unlawful for any person other than the
Collector or his or her duly authorized agents to break any such
seals. Any person so doing shall be deemed guilty of a
misdemeanor. Upon receipt of evidence of payment in full of the
tax and service charge and, when applicable, evidence of other
required compliance by the owner or operator of any machine or
device so sealed, the Collector or his or her duly authorized
agent shall break and remove such seals. In the event of seizure,
any such machines shall be disposed of upon nonpayment of such
tax as provided by the laws relative thereto, pursuant to Section
21-102. Such machines may be reclaimed by the owners, prior to
disposal, upon payment of taxes and all costs involved in the
seizure, storage and handling thereof.
Sec. 21-102. Enforcement; seizure of devices.
In the event that any person engages in, conducts, transacts
and carries on or manages the business of maintaining any coin-
operated machines or devices and operates any such devices upon
premises not belonging to, nor under the control of said person
without obtaining a license therefor, or upon revocation of the
same the Collector shall seize such coin-operated machines or
devices and hold then as security for the payment of the license
fee or any other amount due and owing pursuant to this chapter
and shall not surrender same until a license is obtained or
renewed. In the event the person owning or having control of the
device fails, within a period of thirty (30) days after notice to
said licensee served to the address listed on the application of
the licensee where he or she consented to receive mail concerning
his coin-operated machines or devices, to pay any license tax and
any other amount due pursuant to this chapter, then and in that
event the device shall be disposed of as hereinafter provided in
this section. Where the person owning or having control of the
device has failed to obtain a license for said device prior to
the seizure of said same then notice shall be served through
United States mail to the person owning or having control of the
device to the address affixed to the device listing the owner's
name and address. Where no address is so affixed a notice shall
be conspicuously posted upon the premises where the device is
being operated. In the event said person fails, within a period
of thirty (30) days after the serving or posting of said notice,
to obtain a business license, then in that event the device shall
be disposed of as hereinafter provided in this section·
- 58
159
The device or devices or so many thereof shall be sold to
satisfy tee amount of license fee or any other amount due to the
city pursuant to this chapter and any device or devices not sold
shall be surrendered to the owner thereof; provided further that
in the event the device or devices are sold for a sum less than
the amount of the license fee or any other amount due and owing
to the city pursuant to this chapter, the owner of the devices
shall, nevertheless, remain liable for the balance of such
license fees due and payable.
Sec. 21-103. Owner of business responsible.
The owner of the business wherein the machine or device
indicated herein is located shall be held responsible for the
full amount of the tax if the owner of the machines or device has
not paid the tax when due and payable.
Sec. 21-104. Decal, Metal-Cai or Labels to be attached to
machine; information to be shown.
(a) No person shall maintain any coin-operated machine or
device within the city without having posted thereon, in a
conspicuous place, a decal or label for identification purposes,
on which is written the name, address and telephone number, if
any, of the owner or operator thereof.
(b) No person shall maintain any coin-operated machine or
device within the city without having posted thereon, in a
conspicuous place, a decal, metal-cai or label, which shall be
issued and supplied by the Collector upon payment of the required
tax, which decal, metal-cai or label shall indicate that the
license tax has been paid for the current period.
Sec. 21-104. Exemptions.
No business license tax or identification shall be required for
the maintenance or operation of:
(1) Any U.S. postage stamp machine;
(2) Any change machine;
(3) Any machine dispensing sanitary or hygienic articles,
or drinking cups, towels or medicine, which machine or device is
entirely owned by the owner or operator of the premises where
installed and is maintained solely for the convenience of the
employees, visitors or customers;
(4) Any machine or device dispensing newspapers or
magazines; provided, that the distributor owning and or the
independently contracted agent servicing each such machine or
device has paid a business tax for the current license year
pursuant to Article X of this chapter. In the event a business
license tax has not been paid, the Collector or his or her duly
- 59
authorized agent shall take action pursuant to Sections 21-101
and 21-102 by sealing the coin openings or seizing any such
machines or devices that are found available to the public for
operation.
Sec. 21-105. Discontinuing maintenance of machines or devices;
substitution of other machines or devices.
In the event any person discontinues maintaining any machine or
device duly licensed under this chapter during a period when such
machine or device is licensed under this chapter, such licensee
may substitute another like machine or device in its place, and
may maintain such substituted machine or device without payment
of an additional license tax for the unexpired period of the
license carried on such discontinued machine or device; provided,
that such person shall surrender the city-provided identifying
decal, metal-cai or label, whichever the case may be, to the
Collector or his or her duly authorized agent and obtain a new
identifying decal, metal-cai or label for such unexpired period
for such substituted machine or device.
Sec. 21-106. Applicability of chapter; operation of illegal
machines or devices.
Nothing contained in this chapter nor any action of the
Collector or any duly authorized agent in issuing a license shall
in any manner be considered as expressing any opinion or approval
as to the legality of any machine or device and shall be no
authority to operate any machines or devices as set forth in this
article which may be illegal or illegally operated under the laws
of the state.
Sec. 21-107. Peddlers and solicitors.
Any person, whether a resident of the city or not, traveling by
foot, automotive vehicle or any other type of conveyance, from
place to place, or from street to street carrying, conveying or
transporting goods, wares, merchandise, and offering and expos
the same for sale, or making sales and delivering articles to the
purchasers, or offering to sell or take orders for goods, wares,
or merchandise or other things of 'value for future delivery, or
for services to be performed in the future, or canvassing any
opinions, preferences, endorsements, or other information from
persons within the city, not otherwise licensed under the
provisions of this chapter and not having a regularly established
place of business within the city, as said established place of
business within the city shall be defined in this section shall
pay a license fee as follows:
(a) One hundred dollars ($100.00) per year, or ten dollars
($10.00) per day, unless the person, persons, firms or
corporations for whom such persons peddling and/or soliciting
have a principal's peddler's or solicitor's license as
hereinafter provided pursuant to Section 21-108.
- 60 -
(b) Thirty five dollars ($35.00) per year, if the person,
persons, fir~s or corporations for whom such person i! ~eddling
and/or soliczting have a principal's peddler's or solzcztor's
license.
The phrase, "having a regularly established place of business
within the city" as used hereinabove and hereinafter below shall
be defined as any individual having a fixed place of business
within the city for a period of not less than ninety (90) days
and having a State Board of Equalization permit number applicable
to the aforementioned place of business so established in the
city.
Sec. 21-108. Principal's, Peddler's or Solicitor's License.
Any person, firm or corporation, either employing one or more
individuals, or contracting with one or more independent
contractors to have such individuals solicit the retail sale of
any goods, wares, merchandise, services or other things of value
for future delivery, or for services to be performed in the
future, or to peddle or sell goods, wares and merchandise or to
solicit any opinions, preferences, endorsements, or other
information from persons within the city, not otherwise licensed
under the provisions of this chapter and not having a regularly
established place of business within the city, may obtain a
principal's, peddler's or solicitor's license and pay a license
fee of two hundred dollars ($200.00) annually, plus ($10.00) per
employee, for each employee engaged in peddling or soliciting
within the city, excluding independent contractors required to be
separately licensed pursuant to Section 21-107, subsection (b).
The Collector shall not issue such license until the applicant
files with the Collector a list of all peddlers and/or solicitors
employed by the applicant or with whom the applicant has
contracted, and a signed agreement that the applicant, within
five (5) days thereafter, will notify the Collector in writing of
every change in personnel of those soliciting and/or peddling for
him.
Sec. 21-109. Same; requirements for license.
No license to peddle or solicit shall be issued to any person
unless and until such person furnishes the Collector with his
State Board of Equalization permit number, and agrees to report
separately in his sales tax return to the state the amount of
receipts from sales in the city, and agrees to pay the required
sales or use tax on such receipts. This section shall apply only
to those businesses subject to payment of a sales or use tax
under the laws of the State of California.
- 61
i'6'2
Sec. 21-110. Radio broadcasting, television broadcasting;
sol ic it ing advert is ing therefor.
Any person engaged in transacting and carrying on activities
related to the generation of electromagnetic waves, within the
city for the purpose of commercial broadcasting by radio
tran. smission or television t. ransmission shall pay an annual
busmess license fee accordzng to Section 21-119(1) of this
chapter.
Any person engaged in transacting and carrying on activities
related to the solicitation of advertising within the city for
radio or television transmission in intrastate commercial broad-
casting and not otherwise licensed under the provisions of this
chapter and not having a regularly established place of business
within the city pursuant to Section 21-107 shall pay an annual
business license fee according to Section 21-108 of this chapter.
Sec. 21-111. Reserved.
Sec. 21-112. Trucking and hauling; transportation of property;
delivering or carrying of goods, wares or
merchandise; occasional and incidental activity;
e~emptions and exceptions.
(a) Transportation of Property. Every person whose business is
that of operator of any vehicle used for the transportation of
property for hire or compensation, and who in the course of that
business uses the public streets and highways within the city to
receive or discharge, pick u~ or deliver property within the
city, shall pay a business t~x of fifty dollars ($50.00) per year
for each such vehicle.
(b) Delivering or Carrying of Goods, Wares or Merchandise.
Every person who uses any vehicle over the public streets and
highways of the city to receive or discharge property, or for
delivering or carrying goods, wares or merchandise sold, let or
handled by him in the course of this business within the city,
and who is not otherwise specifically taxed by other provisions
of this chapter, shall pay a business tax of fifty dollars
($50.00) per year for each such vehicle.
(c) Occasional and Incidental Activity. The provisions of this
section shall not apply to persons operating such vehicles within
the city on an occasional and incidental basis. For the purpose
of this section, "occasional in incidental" is defined to be the
doing or performing of not more than three incidents or acts as
specified in this section in any one-year period.
(d) Exemptions and Exceptions. The business tax imposed under
the provisions of this section shall not apply to any person who
is subject to tax under the Highway Carrier's Uniform Business
License Tax Act, commencing with Section 4301 of the California
Public Utilities Code; nor shall the provisions of this section
- 62 -
163
apply to the operation of any vehicle operated exclusively in
interstate commerce.
Sec. 21-113. Telephone services.
Every person engaged in the business of providing telephone
services shall pay an annual business fee according to Section
21-119(2) of this chapter. For the purpose of this section,
"gross receipts" shall have the same meaning as in Section 21-3,
except that only those receipts derived from providing telephone
services within the city shall be included, and further excepting
that only receipts resulting from intrastate telephone services
shall be included.
Sec. 21-114. Professional Services.
Every person engaged in the business
services shall be taxed upon the basis
engaged or employed in such business,
following schedule:
of providing professional
of the number of persons
in accordance with the
(a)
Each practicing professional principal, whether as owner
and/or sole practitioner, or as partner, or officer, or
as professional shareholder - one hundred dollars
($100.00);
(b)
Each additional person engaged or employed, either as
professional independent contractor rendering
professional services pursuant to a contract of
employment, or whether as salaried professional employee
engaged in rendering professional services fifty
dollars ($50.00);
(c) Each additional person engaged or employed otherwise -
($10.00).
For the purpose of this section, the phrase "each practicing
professional principal" shall be deemed and is declared to mean
the maximum number of persons engaged in rendering professional
services (other than salaried employees or independent
contractors engaging their services pursuant to a contract of
employment and not otherwise sharing in the profits of the
business) and shall be computed based upon the maximum number of
practicing principals engaged in rendering professional services
for any one-day period during any part of the preceding business
license period.
For the purpose of this section, the phrase "each additional
person engaged or employed" shall be deemed and is declared to
mean the average number of persons, whether licensed
practitioners employed or otherwise engaged in rendering
professional services, and not otherwise sharing in the profits
of the business, or whether any other category of person,
directly or indirectly paid for their service and not otherwise
- 63 -
sharing in the profits of the business for any one-day period
during any part of the preceding business license period. For
the purpose of determining the average number of persons engaged
or employed, the person subject to the tax shall add together the
number of persons engaged or employed for any one day period
during each month of the preceding license period and divide said
sum by the number of months in that period, counting as whole any
fraction thereof. Provided, however, that part-time employees
engaged or employed in the business one-half the time or less of
the regular work period shall not be so included.
In the case of an application for au original license,
applicant shall state both the maximum number of practicing
professionals engaged or intended to be engaged in rendering
professional services and the average number of persons engaged
or employed or intended to be engaged or employed to assist in
the conduct of applicant's business. Thereafter, the license tax
provided for herein shall be based solely upon the here inabove
set forth method of computation.
Sec. 21-115. Same - Keeping or records; applicability of audit.
Section 21-80 shall apply to all statements provided to be
filed under this section; provided however, that inspection of
books and records shall be limited specifically to those books
and records reflecting the employees and other persons engaged
the business activity.
- 64 -
ARTICLE X. RATES AND SCHEDULES
Sec. 21-116. Applicability of article.
The tax for any license required by any section of this chapter
shall be set forth in this article for the particular business
involved. The tax and the duration of the license shall be
annual, quarterly, monthly, and daily as indicated in this
article. The letter "A" following the tax shall indicate an
annual rate; the letter "Q" shall indicate a quarterly rate; the
letter "M" shall indicate a monthly rate; the letter "D" shall
indicate a daily rate.
Sec. 21-117. New business license tax.
(a) A license tax for a new business shall be paid in advance,
or a deposit taken in lieu thereof prior to any new business
activity being undertaken.
(b) All new businesses for whom flat fees are made the basis
for fixing the amount of such license shall pay in advance an
amount equal to one-twelfth (1/12) of the annual fee therefor for
each month and fraction of a month remaining during the period
for which the new license is issued, except as otherwise
spec ified hereinafter.
(c) All new businesses for whom the gross receipts of such
business is made the basis for fixing the amount of such license
shall pay their annual fee based on actual gross receipts
received during the period for which the new license is issued.
For any business which is commenced subsequent to January thirty-
first, the renewal fee shall be based upon an annual ization of
the actual gross receipts received during the period for which
the new license ~ issued. In the event applicant fails to
submit a report of the actual gross receipts received pursuant to
Section 21-78, the fee shall be based on the Collector's estimate
of the actual gross receipts received pursuant to Section 21-79.
In lieu of payment in advance, each applicant shall post a
deposit in the amount hereinafter indicated.
(1) All new businesses beginning business on or after
January first of the current year but before February
first of the current year shall post a deposit of two
hundred ($200.00) dollars.
(2) All new businesses beginning business on or after
November first of the current year but before January
first of following year shall post a deposit
equivalent to one and one-sixth (1-1/6) of the
required deposit for all new businesses beginning
January first.
,165
- 65 -
(3) All new businesses beginning business on or after
February fLrst of the current year shall post a
deposit equivalent to one-twelfth (1/12) of the
required deposit for all new businesses beginning
business January first for each month and fraction of
a month remaining during the period for which the new
license is issued.
Where applicant's fee is determined to be in excess of the
amount of the specified deposit, said deficiency shall be added
without interest or penalty to the amount of applicant's renewal
fee as calculated pursuant to Sections 21-78 or 21-79. Where
applicant ceases to transact and carry on the business licensed
on or before the expiration of the period for which the new
license is issued, and where applicant's fee is determined to be
in excess of the amount of the specified deposit, applicant shall
remain liable for said deficiency which shall be deemed due and
collectible at the same time and in the same matter as all other
annual gross receipts fees due and payable upon renewal.
Where applicant's fee is determined to be less than the amount
of the s ecified deposit, said surplus shall be applied without
interestPas a credit against the amount of applicant's renewal
fee as calculated pursuant to Sections 21-78 or 21-79. Where
applicant ceases to. transact and carry on the business licensed
on or before the expiration of the period for which the new
license is issued, and where applicant's fee is determined to be
less than the amount of the specified deposit, said surplus may
be requested by applicant as a refund. Provided, however, that
such request must be made in writing and must be made within one
(1) year of the expiration of the initial license period.
(d) Notwithstanding subsection (b) above, unless an adjustment
is obtained pursuant to this chapter, the minimum
to this section shall be ten dollars ($10.00) per
or exemption
tax pursuant
year.
Sec. 21-118.
Same; nonresident businesses.
(a) Ail new businesses located elsewhere, excluding businesses
engaged in erecting, maintaining and selling of advertising space
on off-premise commercial advertising signs in the city or
engaged in the operation of coin-operated machines or devices, or
engaged otherwise in vending operations, but transacting and
carrying on business in the city, and for whom flat rates are
made the bas is for fixing the amount of such license, shall have
the option of paying the flat rate amount, or basing the amount
of their tax upon five tenths of one percent (.5%) of their
attributable gross receipts, to which no minimum tax amount shall
be added, but for which a two hundred dollar ($200.00) annual
deposit shall be required to offset any tax due should applicant
cease operation before the expiration of the license term.
Provided further, that all such businesses who so elect, shall
pay in advance an amount therefor as set forth in (b)~below. Said
66 -
--167
deposit to be applied as a credit, or to be taken as a refund in
the same manner as is set forth in Section 117, subsection (c).
(b) All new businesses located elsewhere, but transacting and
carrying on business in the city for whom gross receipts are made
the basis for fixing the amount of such license, shall have the
option of basing their tax upon attributable gross receipts in a
manner similar to that of all other similarly classified
businesses for whom gross receipts are made the basis for fixing
the amount of their license, or paying an annual flat rate fee of
two hundred dollars ($200.00). Except, however, that where the
applicant elects to choose attributable gross receipts as the
basis for fixing the amount of applicant's fee, an annual
deposit of two hundred dollars ($200.00) shall be required to
offset any tax due should applicant cease business before the
expiration of the license term. Provided further, that all such
new businesses howsoever they elect, shall pay in advance an
amount equal to one-quarter (1/4) of the annual amount therefor
for each quarter and fraction of a quarter remaining during the
period for which the new license is issued. Said deposit to be
applied as a credit, or to be taken as a refund in the same
manner as is set forth in Section 21-117, subsection (c).
(c) Unless an adjustment of exemption is obtained pursuant to
this chapter, the minimum tax pursuant to this section shall be
ten dollars ($10.00) per year.
Sec. 21-119. Gross receipts tax rates.
Gross receipts tax rates for the different classifications are
as follows:
(!) Classification "A" - Ail businesses for which no tax is
specified elsewhere in this article, including, but not
limited to: retail businesses and sales at retail, services
(including real estate brokers, real estate developers,
insurance brokers, life and disability insurance analysts,
stock and bond brokers, commission agents, brokers or
merchants, building and loans, and recreational services),
rental of nonresidential real estate, hotels, motels,
theaters, and food establishments:
Annually, a basic rate of $60.00, plus
$0.50 per $1,000.00 to . $ 100,000.00
0.30 per $1,000.00 to . $ 500,000.00
0.20 per $1,000.00 to · $ 1,000,000.00
0.15 per $1,000.00 over . $ 1,000,000.00
(2) Classification "B" - Manufacturing, processing, wholesale
businesses and sales at wholesale, sales of gasoline and
motor fuels, and telephone services:
- 67 -
Annually, a basic rate of $60.00, plus
$0.30 per $1,000.00 to
0.25 per $1,000.00 to
0.20 per $1,000.00 to
0.15 per $1,000.00 to
0.10 per $1,000.00 over
$ 100,000.00
$ 300,000.00
$ 600,000.00
$ 1,000,000.00
$ 2,000,000.00
(3)
Classification "C" - Junk yards, automobile wrecking yards
and salvage yards; junk dealers, junk collectors,
and junk recyclers:
automobile dismantlers, junk salvagers,
Annually, a basic rate of $100.00, plus
,000.00 to
,000.00 to .
,000.00 to .
,000.00 over ·
$0.50 per $1
0.30 per $1
0.20 per $1
0.15 per $1
Sec. 21-120. Flat rate tax schedules.
$ 100,000.00
$ 500,000.00
$ 1,000,000.00
$ 1,000,000.00
Flat rate taxes are as set forth in Section 21-120a through 21-
120z of this article.
Sec. 21-120a. Advertising services, ambulance companies,
amusement services, auctioneers.
(1) ADVERTISING SERVICE:
(a) Distributing samples or posting bills
(b) Using vehicle containing loudspeakers
. (c) Usin~ amplifie~ or loudspeakers to advertise
userYs own bus~ness only · · ·
$ 100.00 A
$ 100.00 A
$ 35.00 A
(2) AMBULANCE COMPANY:
1 or 2 vehicles
3 or more vehicles
$ 100.00 A
$ 300.00 A
(3)
(a)
AMUSEMENT SERVICES:
Amusement center (a location where mechanical devices or
animals are maintained for furnishing rides or
entertainment and which may also include vending stands):
(i) Temporary Amusement Center (10 days or less),
per ride/stand . . $ 25.00 D
Other:
(ii) Base rate $ 250.00 M
Plus, for ;agh'r d; gr'vgn i;g's and
in excess of 10 $ 25.00 Q
(b) Boxing or wrestling exhibitions
$ 5O.00 D
- 68 -
- 169
Carnival, circuses, tent shows and open air shows
seating not more than 4,000 persohs:
First day $ 100.00 D
Each additional day ~ ~ $ 50.00 D
(d) Carnival, circuses, tent shows and open air shows
seating more than 4,000 persons:
First day $ 250.00 D
Each additional $ 50.00 O
(4) AUCTIONEER $ 350.00 A
or $ 50.00 D
Sec. 21-120b.
"Bankrupt," "Closing out," "Fire" or "Wreck"
sales; barbershops and beauty parlors;
building-tradesmen, bus and taxi companies·
(1) "BANKRUPT," "CLOSING OUT," "FIRE" OR "WRECK" SALES
Any person who has a license issued under this chapter
continuously for one year prior to the sale, if the sale is
conducted on the place of business covered by the license,
and if the sale is limited to merchandise then on hand in
said place of business and lasts no longer than thirty (30)
day; provided such person so certifies to the Collector
prior to such sale there shall be no additional fee.
Otherwise .'
· $ 200.00 M
(2)
BARBERSHOP or BEAUTY PARLOR,
Per owner operator
Per non-owner operator
· $ 60.00 A
· $ 35.00 A
(3) BUILDING TRADESMEN, per individual
$ 35.00 A
(4) BUS or TAXI COMPANY, per vehicle
$ 100.00 A
Sec. 21-120c. Catering trucks, christmas tree and pumpkin lots,
contractors.
(1) CATERING TRUCKS, per vehicle
$ 100.00 A
(2) CHRISTMAS TREE LOTS, per lot
$ 100.00 A
(3) PUMPKIN PATCH LOTS, per lot
$ 100.00 A
(4) CONTRACTOR - GENERAL CONTRACTOR,
prorated quarterly per contractor
$ 120.00 A
(5) CONTRACTOR - SPECIALITY and SUBCONTRACTOR,
prorated quarterly per contractor . .
$ 110.00 A
- 69
Sec. 21-120d. Dances, dance halls,
(1) DANCE HALL, PUBLIC
(2) DANCING PLACE, PUBLIC
(3) DANCE, PUBLIC, per dance
(4) DAY NURSERY ·
day nurseries.
200.00 A
100.00 A
25.00 D
35.OO A
Sec. 21-120e. Reserved.
Sec. 21-120f. Firework stand.
FIREWORK STAND, per stand ·
Sec. 21-120g. Gardeners or lawn maintenance workers.
GARDENERS OR LAWN MAINTENANCE WORKER,
per individual
Sec. 21-120h. Reserved.
Sec. 21-120i. Independent contractors, itinerant merchants,
$ 100.00
insurance sol ic itor.
(1) INDEPENDENT CONTRACTOR, per individual
(2) ITINERANT MERCHANT
(3) INSURANCE SOLICITOR, per solicitor
$ 35.00 A
$ 35.00 A
$ 100.00 Q
$ 35.00 A
Sec, 21-120j. Janitorial and building maintenance services.
JANITORS AND BUILDING MAINTENANCE WORKERS,
per individual
Sec. 21-120k 21-120o. Reserved.
Sec. 21-120p. Pawnbrokers, peddlers.
$ 35.00 A
(1) PAWNBROKER $ 400.00 A
(2) PEDDLER, per peddler as principal $ 100.00 A
or $ 10.00 D
(3) PEDDLER, per peddler as independent contractor. $ 35.00 A
(4) PRINCIPAL'S PEDDLEK'S LICENSE $ 200.00 A
per each employee peddling in the city $ 10.00 A
Sec. 21-120q. Reserved.
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Sec. 21-120r.
(1)
(2)
Sec.
Real estate agents, rental of residential real
estate: residential property rental; residential
apartment rental; rooming house rental; residential
mobile home property rental.
REAL ESTATE AGENT, per agent
RESIDENTIAL PROPERTY RENTAL UNIT,
per property rental unit
(3) RESIDENTIAL APARTMENT RENTAL UNITS,
$ 35.00 A
1 to 5 rental units
Each additional rental unit over 5
(4) ROOMING HOUSE RENTAL UNITS,
1 to 5 rental units
Each additional rental unit over 5
(5) RESIDENTIAL MOBILE HOME PROPERTY RENTAL UNIT,
1 to 5 rental unit spaces
Each additional rental unit space
21-120s. Sharpening services; shoeshine stands,
(1) SHARPENING SERVICE
(2) SHOESHINE STAND, per operator
(3) SOLICITOR, per solicitor as principal
. $ 25.00 A
· $ 25.00 A
· $ 5.00A
. $ 25.00 A
· $ 5.00 A
$ 25.00 A
$ 5.00 A
sol ic itors.
$ 35.00 A
$ 15.00 A
$ 100.00 A
(~) SOLICITOR, per solicitor as independent contractor
· $ 35.00 A
(5) PRINCIPAL'S SOLICITOR'S LICENSE
Per each employee engaged in soliciting
city
Sec. 21-120t. Theatrical performance;
delivery.
(1) THEATRICAL PERFORMANCE
(2) TRUCKING AND GENERAL DELIVERY,
Sec. 21-120u. Reserved.
in the
$ 200.00 A
$ 10.00 A
trucking and general
per vehicle
$ 50.00 A
$ 50.00 A
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Sec. 21-120v. Vending and coin-operated machines.
COIN-OPERATED MACHINES OK DEVICES:
(i)
(2)
Per $0.10 device and over
Per $0.05 device and under,
First machine .
Per additional device
$ 20.00 A
$ 10.00 A
$ 5.00 A
Sec. 21-120w. Warehouses, watchmen and private police.
(1) WAREHOUSE $ 100.00 A
(2) WATCHMEN or PRIVATE POLICEMEN, per individual . $ 35.00 A
Sec. 21-121. Adjustment for Inflation/Deflation.
Each tax, including each of its components, and any specified
deposit amount required in lieu thereof, together with any other
charges which are imposed pursuant to this Chapter, shall be
automatically adjusted on November 1, 1988, and on November 1 of
each year thereafter, upward or downward, equivalent to the most
recent change in the annual average of the Consumer Price Index
as Published by the United States Department of Labor for the Los
Angeles-Long Beach-Anaheim metropolitan area.
For purposes of calculating the annual inflator/deflator factor
under this section the base year shall be that year ending with
the quarter ending June 30, 1987. Rates shall first be adjusted
on November 1, 1988, and thereafter, based on the annually
calculated change from the base year. Said change shall be
rounded off to the nearest whole percent per hundred as follows:
If the remaining fraction of a percent is forth-nine one-
hundredths of a percent or less such fraction shall be omitted.
If the remaining fraction of a percent is fifty one-hundredths of
a percent or more, the next highest percent shall be applied.. A
similar method of computation shall be used in the application of
the annual inflator/deflator factor to the amount of each flat
fee, deposit or other charge required pursuant to this chapter,
which amount shall be rounded off to the nearest dollar.
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SECTION 2: If any section, subsection, sentence, clause, phrase
or portion of this ordinance is for amy reason held to be invalid
or unconstitutional by the decision of any court or competent
jurisdiction, such decision shall not affect the validity of the
remaining portions of this ordinance. The City Council of the
City of Santa Ana hereby declares that it would have adopted this
ordinance and each section, subsection, sentence, clause, phrase
or portion thereof irrespective of the fact that any one or more
sections, subsections, sentences, clauses, phrases, or portions
be declared invalid or unconstitutional.
SECTION 3: Neither the adoption of this Ordinance nor the repeal
hereby of any ordinance shall in any manner affect the
prosecution for violation of ordinances, which violations were
committed prior to the effective date hereof, nor be construed as
affecting any of the provisions of such ordinance relating to the
collection of any such license or penalty or the penal provision
applicable to any cash deposit in lieu thereof, required to be
posted, filed or deposit pursuant to any ordinance and all rights
and obligations thereunder appertaining shall continue in full
force and effect.
ADOPTED this 20th day of July
, 1987.
ATTEST:
C~l~eo~ ' t~eUYcou/~
~'I~H. Yo
Mayor ~
COUNCILMEMBERS:
Young ~¥e
Acosta Aye
Gr is et Aye
Hart Aye
May Aye
McGu igan Aye
Pul ldo Absent
APPROVED AS TO FORM:
Edw ar h~'g3~ Coo~er
City Atto~
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