Alameda County Municipal Code Ch. 3.04 Business License Tax

This chapter shall be known as the business license tax ordinance.

(Prior gen. code § 2-200.1)

Persons required to pay a license tax for transacting and carrying on any business under this chapter shall not be relieved from the payment of any license fee for the privilege of doing such business required under any other ordinance of the county, and shall remain subject to the regulatory provisions of other ordinances.

(Prior gen. code § 2-200.2)

It shall be unlawful for any person either for himself/herself or for any other person, to commence or carry on any business pursuant to this chapter in the unincorporated area of the county, without first having procured a business license from the county. The carrying on of any business without having procured a license from the county shall constitute a separate violation of this code for each and every day that such business is so carried on.

(Prior gen. code § 2-200.3)

(Ord. No. 2018-8, § 2, 2-27-18)

Unless the context otherwise requires, the definitions set forth herein govern the construction of this chapter.

Business. The term "business" shall include all activities engaged in or caused to be engaged in within the unincorporated area of the county with the object of gain, benefit or advantage, whether direct or indirect, to the taxpayer or to another or to others, but does not include the service rendered by an employee to his or her employer or a casual or isolated transaction. Although an activity of a taxpayer may be incidental to another or other of his business activities each such activity shall be considered to be business engaged in within the meaning of this chapter. Except as provided in Sections 3.04.490 and 3.04.500, businesses with less than five thousand dollars ($5,000.00) in gross receipts are not subject to the business license tax.

"County" means the county of Alameda.

"Engaging in business" means commencing, conduction or continuing in business and also the exercise of corporate or franchise powers, as well as liquidating a business when the liquidators thereof hold themselves out to the public as conducting such business.

"Gross receipts," except as otherwise specifically provided, shall mean the gross receipts of the preceding fiscal year of the licensee or parts thereof, and is defined as follows:

The total amount actually received or receivable from all sales; the total amount of compensation actually 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 or in connection with the sale of materials, goods, wares or merchandise; interest, discounts, rents, royalties, fees, commissions, dividends or gains realized from trading in stocks or bonds, or other emoluments, however designated; and included in "gross receipts" shall be all receipts, cash, credits and property of any kind or nature, without any deduction therefrom on account of the cost of the property sold, the cost of materials used, labor or service costs, interest paid or payable, or losses or other expenses whatsoever, except that the following are to be excluded therefrom:

1. Cash discounts allowed and taken on sales;

2. Credit allowed on property accepted as part of the purchase price and which property may later be sold, at which time the sales price shall be included as "gross receipts";

3. Any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser;

4. Such part of the sale price of property returned by purchases to the seller upon rescission of a contract of sale by way of cash or credit allowances or return of refundable deposits previously included in "gross receipts";

5. Receipts from investments where the holder of the investment receives only interest and/or dividends;

6. Receipts derived from the occasional sale of used, obsolete or surplus trade fixtures, machinery or other equipment used by the licensee in the regular course of the licensee's business;

7. Cash value of sales, trades or transactions between departments or units of the same business;

8. Receipts of community chest funds, foundations or corporations organized and operated for religious or charitable purposes, which are not conducted for profit and no part of the net earnings of which inures to the benefit of any private shareholder or individual;

9. Receipts of nonprofit educational institutions of collegiate grade, defined herein to mean institutions incorporated as colleges or seminaries under the laws of the state of California; receipts of nonprofit secondary schools which are duly accredited by the University of California, and receipts of nonprofit elementary schools in which instruction is given to students in the preprimary grades in the several branches or studies required to be taught in the public schools of the state of California;

10. Whenever there are included within the gross receipts amounts which reflect sales for which credit is extended and such amounts proved uncollectible in a subsequent year, those amounts may be excluded from the gross receipts in the year they prove to be uncollectible; provided, however, if the whole or portion of such amounts excluded as uncollectible are subsequently collected, they shall be included in the amount of gross receipts for the period when they are recovered;

11. Transactions between partnership and its partners;

12. Receipts from services or sales in transactions between affiliated corporations. An "affiliated corporation" is a corporation: (a) The voting and nonvoting stock of which is owned at least eighty (80) percent by such other corporation with which such transaction is had; or (b) which owns at least eighty (80) percent of the voting and nonvoting stock of such other corporation; or (c) at least eighty (80) percent of the voting and nonvoting stock of which is owned by a common parent corporation which also has such ownership of the corporation with which such transaction is had;

13. Receipts, including but not limited to, of state and national banks exempted by Article XIII, Section 27 of the California Constitution, insurance companies exempted by Article XIII, section 28(f) of the California Constitution, and manufacturers and distributors of alcoholic beverages exempted by Article 20, Section 22 of the California Constitution;

14. Amounts collected for others where the business is acting as an agent or trustee, to the extent that these amounts are paid to those for whom collected.

"Newly established business" is defined as:

1. A business commencing operation in the unincorporated areas of the county for the first time;

2. An additional location of an existing business, which location commences operation in the unincorporated areas of the county for the first time;

3. A business which resumes operation in the unincorporated areas of the county after having been out of operation in the unincorporated areas of the county during the entire previous tax year; or

4. An existing business in the unincorporated areas of the county which in a single tax year sells eighty (80) percent or more of its ownership to the same person, except that if the sale is:

a. One between departments or units of the same business,

b. One between a partnership and its partners, and

c. One between "affiliated corporations."

"Person" means any natural person, receiver, administrator, executor, assignee, trustee in bankruptcy, trust, estate, firm, co-partnership, joint venture, club, company, joint stock company, business trust, municipal corporation, political subdivisions of the state of California, domestic or foreign corporation, association, syndicate, society, or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit, or otherwise, and the United States or any instrumentality thereof, and any natural person, who as an individual or with a spouse, owns fifty-one (51) percent or more of the capital stock of a corporation obligated to file a declaration and pay tax pursuant to this chapter, and in addition, is a person with the power to control the fiscal decision-making process by which the corporation allocates funds to creditors in preference to its tax obligations under the provisions of this chapter. A person as defined herein, who is also an officer or director of a corporation obligated to file declarations and pay tax pursuant to this chapter, shall be presumed to be a person with the power to control the fiscal decision-making process. Whenever the term "person" is used in any clause prescribing and imposing a penalty, the term as applied to association shall mean the owners or part owners thereof, and as applied to corporation, the officers thereof.

"Sale," "sell" include and refer to: The making of any transfer of title, in any manner or by any means whatsoever, to tangible personal property for a price, and to the serving, supplying or furnishing, for a price of any tangible personal property fabricated or made at the special order of consumers who do or do not furnish directly or indirectly the specification therefor. A transaction whereby the possession of property is transferred, but the seller retains the title as security for the payment of the price shall likewise be deemed a sale. The foregoing definitions shall not exclude any transaction which is or which, in effect, result in a sale within the contemplation of the law.

(Prior gen. code § 2-200.4)

A separate license must be obtained for each and every branch establishment or separate place of business in which a business is carried on.

(Prior gen. code § 2-200.5)

The term "license" as used in this chapter shall not be construed to mean a permit. The fees prescribed by this chapter constitute a tax for revenue purposes, and are not regulatory permit fees. The payment of the license tax required by this chapter, and its acceptance by the county, and the issuance of such license to any person shall not entitle the holder thereof to carry on any business unless he/she has complied with all of the requirements of this chapter and all other applicable laws, nor to carry on any business in any building or on any premises designated in such license in the event that such building or premises are situated in a zone or locality in which the conduct of such business is in violation of any law.

(Prior gen. code § 2-200.6)

Every person required to have a license under the provisions of this chapter shall make application for the same to the treasurer-tax collector of the county. The treasurer-tax collector may refer the application to other governmental agencies or departments for review and comment prior to issuing a license. Upon payment of the prescribed obligation fee to the treasurer-tax collector and confirmation of zoning approval pursuant to Section 3.04.105, the treasurer-tax collector shall issue to the applicant a license which shall contain: (A) the name of the person to whom the license is issued; (B) the business licensed; (C) the place where such business is to be carried on; (D) the date of the expiration of such license; and (E) such other information as the treasurer-tax collector shall determine.

(Prior gen. code § 2-200.7)

(Ord. No. 2018-8, § 2, 2-27-18)

All business licenses issued under this chapter, except the first license issued to newly established business, shall be considered to be issued on January 1st of each year and shall expire on December 31st of the same year.

(Prior gen. code § 2-200.8)

A. Every person subject to the business tax shall before the business tax becomes delinquent, file with the treasurer-tax collector a written statement setting forth the then-applicable factor or factors that constitute the measurer of the tax, together with such other information as shall be required by the treasurer-tax collector to enable it to administer the provisions of this chapter and shall pay at such time the amount of the tax computed thereon.

B. The written statement shall be on a form prescribed by the treasurer-tax collector and shall include a declaration substantially as follows:

I declare under penalty of perjury that to my knowledge all information contained in this statement is true and correct.

(Prior gen. code § 2-200.9)

Every person applying for a first license for a newly established business shall pay a registration fee in the amount of twenty dollars ($20.00) within fifteen (15) days from the date of commencement of business activity. The purpose of this fee is to offset a portion of the administrative costs. This section shall apply only to businesses first established after the beginning of any license year.

(Prior gen. code § 2-200.10)

Prior to issuance of a license, every person required to obtain a license for a new business, or due to a change in the location of a business, shall obtain zoning approval pursuant to Section 17.54.010 of Title 17 of this code, confirming that the business as proposed is consistent with Title 17 of this code. The planning director or his authorized representative shall respond in writing within ten (10) business days of receipt of a written request or referral for zoning approval pursuant to this title. If a zoning approval determination cannot be made within this timeframe, the written response shall indicate the reason therefor.

(Ord. No. 2018-8, § 2, 2-27-18)

A. If the business terminates on or before the end of the year in which the business commenced, the taxpayer shall file a statement within thirty (30) days of the cessation and pay a first year tax less twenty dollars ($20.00) registration fee, based upon the tax base and rate applicable to the business classification for the period that the business was in operation.

B. If the business continues operation after December 31st of the year in which it commenced, the taxpayer shall file a statement and pay by March 1st a business tax less the twenty dollars ($20.00) registration fee based upon the tax base and rate applicable to the business classification for the period of the preceding year that the business was in operation and shall also file a renewal tax declaration and pay a second year tax by March 1st based upon the tax base and rate applicable to the business classification.

(Prior gen. code § 2-200.11)

In addition to the information required to be included in the written statement of the applicant for a first license, and of the licensee for a renewal of license, each applicant and licensee who is subject to the Contractors License Law, shall state that he is licensed under such law, that his license is in full force and effect, and the number thereof, or, if he is exempt from the provisions of the Contractors License Law, proof of the facts which entitle him to such exemption.

(Prior gen. code § 2-200.12)

No statements required in this chapter shall be conclusive upon the county. Whenever it appears to the satisfaction of the treasurer-tax collector and he/she has reason to believe that such statement does not set forth the true facts of the business for which a license is required, the treasurer-tax collector may withhold the issuance of a license therefor until such time as the applicant shall furnish to the said treasurer-tax collector satisfactory evidence of the truth of such statement. If evidence is not furnished to the treasurer-tax collector within a reasonable time, or should it at any time appear to said treasurer-tax collector that by reason of error, misrepresentation, fraud, or any other cause, the business tax has not been properly fixed to any license issued, the said treasurer-tax collector shall give not less than five days' written notice to the licensee to show cause, at a time and place fixed in the notice, why a tax to be determined by the said treasurer-tax collector and specified in the notice, should not be fixed for such license. At the hearing the licensee shall appear and offer evidence why the specified tax should not be fixed as the business tax. After such hearing, or in the event the licensee fails to appear, the treasurer-tax collector shall determine the proper tax to be charged and shall forthwith give written notice to the licensee of such determination and the amount of such tax.

Any tax finally determined shall be due and payable as of the date the license tax challenged was due and payable, together with any penalties that may be due thereon; provided, however, if such tax shall be fixed in accordance with the original statement of the licensee, that no penalty shall attach to such tax by reason of any delinquency.

(Prior gen. code § 2-200.13)

The statements filed pursuant to the provisions of this chapter shall be deemed confidential in character and shall not be subject to the public inspection, and shall be kept so that the contents thereof shall not become known except to the persons charged with the administration of this chapter.

Any officer or employee who shall willfully violate any provision of this section shall be deemed guilty of a misdemeanor and such violation shall be cause for discharge from the county's service.

(Prior gen. code § 2-200.14)

No license granted or issued under the provisions of this chapter shall be in any manner transferred or assigned, or authorize any person other than the person named in the license to carry on the business therein named or to transact such business in any place other than the place or location therein named without the written consent of the treasurer-tax collector endorsed thereon. At the time such license is assigned or transferred or the place of location for the carrying on of such business is changed, the person applying for such transfer or change shall pay to the treasurer-tax collector a fee of ten dollars ($10.00) for each assignment or transfer.

(Prior gen. code § 2-200.15)

Every person having a license and carrying on a business at a fixed place of business shall keep such license posted and exhibited while in force in some conspicuous part of said place of business.

Every person having such a license and not having a fixed place of business shall carry such license with him at all times while carrying on the business for which the same was granted.

(Prior gen. code § 2-200.16)

The treasurer-tax collector shall make a charge of fifteen dollars ($15.00) for each duplicate issued to replace any license issued under the provisions of this chapter which has been lost or destroyed; the applicant shall make satisfactory proof of such loss.

(Prior gen. code § 2-200.17)

Every annual business license tax which is not paid on or before March 1st is delinquent and the treasurer-tax collector shall thereafter add a delinquent penalty of ten percent of the amount of delinquent tax. If the business taxes are unpaid by 5:00 p.m. of the last day of March then the ten percent penalty attaches and an additional penalty of one and one-half percent of the amount of tax shall attach on the first day of each succeeding month. The additional penalty shall continue to accrue until the taxes are paid or until the date a court judgment is entered for the amount of unpaid taxes and penalties, whichever occurs first.

(Prior gen. code § 2-200.18.1)

(Ord. No. 2018-8, § 2, 2-27-18)

If a dispute arises regarding the date a payment was received by the county, the burden of proof is on the taxpayer. Only the following will be considered as proof of timely payment:

A. Cash register receipt issued by the county's business tax section issued to those taxpayers making payment in person at the treasurer-tax collector's office;

B. Certificate of mailing issued by the U.S. post office;

C. Certificate of registered or certified mail issued by the U.S. post office;

D. Receipt of delivery to private mail services.

(Prior gen. code § 2-200.18.2)

The amount of any business tax and penalty imposed by this chapter shall be deemed a debt to the county of Alameda; and any person carrying on any business without first having procured a license from the county shall be liable to action in the name of the county in any court of competent jurisdiction, for the amount of taxes and penalties imposed on such business.

An action to collect the business tax or registration fee must be commenced within three years of the date the business tax or registration fee becomes due.

The amount of tax, penalty and interest imposed under the provisions of this chapter is hereby assessed against the business property on which the tax is imposed in those instances where the owner of the business and the business property are one and the same. If the taxes are not paid when due, such tax, penalty and interest shall constitute an assessment against such business property and shall be a lien on the property for the amount thereof, which lien shall continue until the amount thereof including all penalties and interest are paid, or until it is discharged of record.

(Prior gen. code § 2-200.20)

The treasurer-tax collector shall file with the board of supervisors a written notice of those persons against whose property the county will file liens and the board of supervisors shall forthwith, by resolution, fix a time and place for a public hearing on such notice.

The treasurer-tax collector shall cause a copy of such notice to be served upon the owner of the business/business property not less than ten days prior to the time fixed for such hearing. Mailing a copy of such notice to the owner of the business/business property at the address listed in the most recent property ownership records provided by the county assessor as of the date that the treasurer-tax collector causes notice to be mailed shall comprise proper service. Service shall be deemed complete at the time of deposit in the United States mail.

(Prior gen. code § 2-200.21)

With the confirmation of the report by the board of supervisors, the delinquent business tax charges contained therein which remain unpaid by the owner of the business/business property shall constitute a special assessment against said business property and shall be collected at such time as is established by the county auditor-controller for inclusion in the next property tax assessment.

The treasurer-tax collector shall turn over to the county auditor-controller for inclusion in the next property tax assessment the total sum of unpaid delinquent business tax charges consisting of the delinquent business taxes, penalties, interest at the rate of eighteen (18) percent per annum from the date of recordation to the date of lien, an administrative charge of fifty dollars ($50.00) and a release of lien filing fee in an amount equal to the amount charged by the Alameda County recorder's office.

Thereafter, said assessment may be collected at the same time and in the same manner as ordinary municipal taxes are collected, and shall be subject to the same penalties and the same procedure of sale as provided for delinquent ordinary municipal taxes. The assessment liens shall be subordinate to liens except for those of state, county and municipal taxes with which it shall be upon parity. The lien shall continue until the assessment and all interest and charges due and payable thereon are paid. All laws applicable to the levy, collection and enforcement of municipal taxes shall be applicable to said special assessments.

(Prior gen. code § 2-200.22)

The conviction and punishment of any person for transacting any business without a license shall not excuse or exempt such person from the payment of any business tax due or unpaid at the time of such conviction, and nothing herein shall prevent a criminal prosecution of any violation of the provisions of this chapter. All remedies shall be cumulative and the use of one or more remedies by the county shall not bar the use of any other remedy for the purpose of enforcing the provision of this chapter.

(Prior gen. code § 2-200.23)

A. Every person engaged in the business of selling any goods, wares, products, or raw materials, or merchandise at retail, and not otherwise specifically taxed by other provisions of this chapter, shall pay an annual business tax of twenty-five cents ($0.25) for each thousand dollars ($1,000.00) of gross receipts.

B. For the purpose of this section "a retail sale" or "sale at retail" means a sale of goods, wares or merchandise for any purpose other than resale in the regular course of business.

(Prior gen. code § 2-200.24)

A. Every person engaged in business as a grocer shall pay a license fee of twenty-five cents ($0.25) for each thousand dollars ($1,000.00) of gross receipts.

B. The term "grocer" shall include any business in which the principal activity of the business consists of the sale of foodstuffs intended for human consumption, but shall not include restaurants or any other business where food products are prepared on the premises for immediate consumption.

C. Gross receipts in excess of two million dollars ($2,000,000.00) are taxed at a rate of fourteen cents ($0.14) per one thousand dollars ($1,000.00) of gross receipts. Gross receipts in excess of three million dollars ($3,000,000.00) are taxed at a rate of eleven cents ($0.11) per one thousand dollars ($1,000.00) of gross receipts.

(Prior gen. code § 2-200.25)

Every person engaged in the business of selling new or used motor vehicles at retail shall pay a business tax of twenty-five cents ($0.25) for each thousand dollars ($1,000.00) of gross receipts.

(Prior gen. code § 2-200.26)

A. Every person engaged in the business of selling any goods, wares, products, raw materials, or merchandise at wholesale, and not otherwise specifically taxed by other provisions of this chapter, shall pay an annual business tax of twenty-five cents ($0.25) for each thousand dollars ($1,000.00) of gross receipts.

B. For the purpose of this section, "a wholesale sale" or "sale at wholesale" means a sale of goods, wares or merchandise for the purpose of resale in the regular course of business.

(Prior gen. code § 2-200.27)

A. Every person engaged in the business of providing business or personal services not specifically taxed by other provisions of this chapter shall pay a business tax of one dollar ($1.00) for each thousand dollars ($1,000.00) of gross receipts for services performed within the unincorporated area of the county.

B. "Business and personal services" means any business providing services, repairs or improvements to or on real and personal property, renting or leasing personal property to businesses or persons, or providing services such as, but not limited to, laundries, cleaning and dyeing, shoe repair, barber, and beauty shops and photographic studios.

(Prior gen. code § 2-200.28)

A. Every person engaged in the business of providing professional services not specifically taxed by other provisions of this chapter shall pay a business tax of one dollar and twenty-five cents ($1.25) per each thousand dollars ($1,000.00) of gross receipts for services performed within the unincorporated area of the county.

B. Providing professional service shall include, but not be limited to, the following:

Finance, insurance services; medical and other health services; educational services; legal services; engineering and architectural services; accounting, auditing, and bookkeeping services; commission merchants.

C. Any person subject to a license under provisions of this section may exclude from any gross receipts the portion of those receipts paid to subcontractors providing that a list of such subcontractors and the amounts of payment is reported to the treasurer-tax collector on a form prescribed by the treasurer-tax collector.

D. The term "commission merchant" shall mean a person who, for compensation in the form of a commission, engages in selling activities, including the solicitation or negotiation of a sale, or the forwarding of sales orders, which lead to the sale of goods, wares or merchandise owned by some person other than the commission merchant. The business of a commission merchant shall be deemed to include also the buying and selling of goods, wares or merchandise by a person to the extent that the person

(1) Does not engage in 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 in one or more of the following situations: while such may be 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 in transit or for short periods of time before transportation commences or after it ceases.

(Prior gen. code § 2-200.29)

A. A real estate broker who has a fixed place of business in the unincorporated area shall pay an annual business tax of forty dollars ($40.00) for each fixed place of business, plus an additional business tax of twenty dollars ($20.00) for each person performing services at such fixed place of business as a licensed real estate salesperson, not including the broker, office manager, or other salesperson in charge of the office.

B. A real estate broker who does not have a fixed place of business in the unincorporated area shall not be deemed to be doing business in the unincorporated area unless in a calendar year he or she has been engaged in three or more revenue generating transactions with respect to real property in the unincorporated area or earned twenty thousand dollars ($20,000.00) or more in commissions or fees with respect to real property in the city, whichever occurs first. Whenever such a real estate broker has earned such amount in fees or commissions, or has been engaged in three or more revenue generating transactions with respect to real property in a calendar year, whichever occurs first, he or she shall be required to pay a business tax of thirty dollars ($30.00) for each calendar year.

C. As used in this section, "transaction" shall mean performance of services as a selling broker with respect to real property, or performance of services as a listing broker with respect to real property which has been sold during the listing period, or performance of service as an appraiser of real property. Where a sale of real property is consummated by a broker who is also the listing broker with respect to the property involved, two transactions shall be deemed to have occurred with respect to such broker.

D. If a real estate broker, who has a fixed place of business in the unincorporated area, also operates a real estate office in another unincorporated area, any listings or sales generated from the out-of-unincorporated area location shall be deemed to be operations of a real estate broker not having a fixed place of business in the unincorporated areas for purposes of this section.

(Prior gen. code § 2-200.29.1)

Every person conducting, managing or carrying on the business of furnishing reports on persons to insurance companies for underwriting purposes, or furnishing reports on persons to mercantile concerns as a basis for extending credit, shall be classified as semi-professional and shall pay an annual business tax based upon the schedule set forth in Section 3.04.290.

(Prior gen. code § 2-200.30)

Every person conducting, managing or carrying on the business of lending money or advancing of credit or arranging for the loan of money or advancing of credit as principal or agent, where the obligation to repay the money lent or debt incurred or to compensate for the advance of credit is secured by a lien on real property, or some interest in real property, unless such business is exempt therefrom by law, shall be classified as semi-professional and shall pay an annual license business tax based upon the schedule set forth in Section 3.04.290.

(Prior gen. code § 2-200.31)

A. Every person engaged in the business of developing or rehabilitating and selling real property in which said person has equity, interest or title, and not specifically taxed by Section 3.04.350 or other provisions of this chapter, shall pay a business tax of one dollar and twenty-five cents ($1.25) for each thousand dollars ($1,000.00) of permit value for building permits obtained for work engaged in at sites within the unincorporated areas of the county.

B. Payment of the tax shall not be required for building permits obtained for new construction of housing subject to state or local low cost housing agreements.

C. A person shall be deemed to be engaged in the business described in this section who:

1. As a subdivider, as that term is defined in Section 11508 of the California Business and Professions Code, has recorded a subdivision map respecting the property sold in accordance with the Subdivision Map Act of California; provided, however, that a person filing or joining in filing of a subdivision map for the sole purpose of accomplishing a street vacation shall not be considered a subdivider; or

2. Has, prior to sale, divided the property held in a lot-split; or

3. Sells two or more pieces of real property within a calendar year and upon each of which a building was constructed or caused to be constructed by the seller; provider such sales were within three years of the recordation by anyone of a subdivision map respecting the property sold pursuant to the Subdivision Map Act; or

4. Sells any real property upon which said person has constructed or caused to be constructed an apartment house or commercial building; provided such sale is either prior to or within three years after the issuance of a certificate of occupancy or its equivalent respecting the property sold.

(Prior gen. code § 2-200.32)

A. Every person engaged in the business of providing entertainment, recreation or amusement, and not otherwise specifically taxed by other provisions of this chapter shall pay an annual business tax of one dollar and fifty cents ($1.50) for each thousand dollars ($1,000.00) of gross receipts.

B. The business of providing entertainment, recreation or amusement shall include, but is not limited to the following: theatrical or musical entertainment, all shows or exhibits, exhibiting motion pictures, sports and athletic exhibition or contest, pool or billiard room, bowling alley, golf course, circus, penny arcade.

(Prior gen. code § 2-200.33)

A. Every person conducting, carrying on a business 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 bids to, or does himself or by or through 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, is defined as a contractor. The term contractor as used in this section also includes subcontractor and contractor. Every contractor shall pay an annual business tax of one dollar and twenty-five cents ($1.25) for each thousand dollars ($1,000.00) of permit value for building permits obtained for work engaged in at sites within the unincorporated areas of the county. Payment shall be made at the time the permits are obtained.

B. Payment of the tax shall not be required for building permits obtained for new construction of housing subject to state or local low-cost housing agreements.

C. For work for which building permits are not obtained, every contractor shall pay a business license tax of one dollar and twenty-five cents ($1.25) for each thousand dollars ($1,000.00) of gross receipts for work engaged in during the current calendar year, at sites within the unincorporated areas of the county. Payment of the tax shall be made on July 1st and January 1st for each respective six-month period of prior business activity.

D. Any person subject to a license under provisions of this section may exclude from gross receipts the portion of those receipts paid to subcontractors; providing that a list of such subcontractors and the amounts of payment is reported to the treasurer-tax collector on a form prescribed by the treasurer-tax collector

(Prior gen. code § 2-200.34)

A. Every person engaged in the business of manufacturing or processing any goods, wares, merchandise, articles, substances or commodities at a fixed place of business within the unincorporated area of the county shall pay an annual business tax of twenty-five cents ($0.25) for each thousand dollars ($1,000.00) of gross receipts less the value of raw materials, or the value of the partially completed product at the time it enters the manufacturing process within the unincorporated area of the county.

B. Whenever (1) there are no gross receipts because the manufacturing process within the unincorporated area of the county does not result in a finished product; (2) where it is shown to the satisfaction of the treasurer-tax collector that the licensee's present method of accounting, using generally accepted principles of accounting consistently applied, does not permit it to determine gross receipts; (3) where the costs of raw material cannot be determined or (4) the final product consists principally of raw materials or component parts manufactured elsewhere by the licensee, the following alternate method of calculating gross receipts under this section shall be used:

The total of all expenses incurred in the manufacturing process at the business location within the unincorporated area of the county for payroll, utilities, depreciation, and/or rent.

C. A business taxed under this section shall not be considered either a retailer or wholesaler with respect to the sale of goods manufactured by such business within the county.

(Prior gen. code § 2-200.35)

A. Every person conducting or carrying on the operation of an administrative headquarters shall pay a business tax of twenty-five cents ($0.25) for each thousand dollars ($1,000.00) of gross payroll of all persons employed in the previous fiscal year by the business at such administrative headquarters.

B. "Administrative headquarters" shall mean a location where the principal business transacted consists of providing administrative or management-related services such as, but not limited to, recordkeeping, data processing, research, advertising, public relations, personnel administration, legal and corporate headquarters, services to other locations where the operations of the same business are conducted which lead more directly to the production of gross receipts.

C. A business shall be taxed as an administrative headquarters if the number of employees engaged in administrative activities exceeds the total number of employees engaged in activities at the same location which would be otherwise taxable under this chapter. The gross payroll on which the business tax is to be computed shall include those employees engaged in those activities otherwise taxable under this chapter.

D. "Gross payroll" shall mean and include the total gross amount of all salaries, wages, commissions, bonuses, or other money payment of any kind which a person received from or is entitled to receive from or be given credit for by his employer for any work done or personal service rendered in any trade, occupation or profession, including any kind of deductions before "take home" pay is received; but shall not mean or include amounts paid to traveling salesman or other workers as allowance or reimbursement for traveling or other expenses incurred in the business of the employer, except to the extent of the excess of such amounts over such expenses actually incurred and accounted for by the employee to the employer.

(Prior gen. code § 2-200.36)

A. Every person engaged in the transportation of goods and/or persons and not otherwise specifically taxed by other provisions of this chapter shall pay an annual business tax based upon the average number of persons employed by such business in the unincorporated area of the county, according to the following schedule:

For the first person employed .....$20.00

For the next 19 persons employed, per person .....5.00

For the next 80 persons employed, per person .....2.00

For the next 100 persons employed,per person .....1.00

For all other persons employed, per person .....5.00

B. All persons paying a tax imposed by the Highway Carriers Uniform Business License Tax Act of the state of California shall not be required to pay the business tax imposed by this section with respect to those activities taxed by said Act.

C. "Average number of persons employed" shall mean the average number of persons employed daily in the applicant's business for the period of one year, and shall be determined by ascertaining the total number of hours of service performed by all employees during the previous year, and dividing the total number of hours of service thus obtained by the number of hours of service constituting a day's work according to the custom of laws governing such employments, and by again dividing the sum thus obtained by the number of business days in each year. In computing the "average number of persons employed," fraction of numbers shall be excluded.

"Employee," as used in this section, shall mean all persons engaged in the operation or conduct of the business, whether as owner, any member of the owner's family, partner, manager and any and all other persons employed or working in said business.

(Prior gen. code § 2-200.37)

A. Every person engaged in the business of conducting or operating an apartment house, lodging house, and every person engaged in the business of renting or letting rooms for dwelling, sleeping or lodging shall pay an annual business tax of one dollar and twenty-five cents ($1.25) for each thousand dollars ($1,000.00) of gross receipts.

B. Every person engaged in the business of conducting or operating a motel shall pay an annual business tax of fifty cents ($0.50) for each thousand dollars ($1,000.00) of gross receipts received from rentals to transients.

C. Persons who rent, lease, or manage one single-family residence or property designated for and used exclusively for residential use which contains no more than two dwelling units, excluding the unit, if any, occupied by the taxpayer, shall not constitute the business of rental of residential property for purposes of this section.

D. Gross receipts from the rental of each residential unit subject to a state or local rent limitation agreement intended to promote the availability of affordable housing are not subject to the tax.

(Prior gen. code § 2-200.38)

The tax basis for persons taxed pursuant to Section 3.04.390 of this chapter shall include gross receipts plus all payments made to the lessor, and/or paid to third parties on behalf of the lessor as part of said lease agreement, including, but not limited to, all taxes, insurance, mortgage payments, rent, and the cash value of all services rendered to or on behalf of the lessor by said lessee in lieu of rental or lease fee payments.

NOTE: If county business tax is paid by the lessee on behalf of the lessor, said tax payment, including penalty and interest payments, shall be included in the tax base for the immediately succeeding business tax period.

(Prior gen. code § 2-200.39)

A. Every person engaged in the business of renting or letting a building, structure, or other property for commercial/industrial purposes, or a portion of such building, structure or property within the unincorporated area of the county for a purpose other than dwelling, sleeping, or lodging to a tenant shall pay an annual business tax of one dollar and twenty-five cents ($1.25) for each thousand dollars ($1,000.00) of gross receipts.

B. A lessor otherwise subject to the business tax described in subsection A of this section shall not be exempt therefrom by reason of the fact that one or more persons may reside within a building or structure where the primary purpose of the particular tenancy or the primary use of right to use by the tenant is for some purpose other than dwelling, sleeping, or lodging.

(Prior gen. code § 2-200.40)

The tax basis for persons, taxed pursuant to Section 3.04.410 of this chapter shall include gross receipts as defined per Section 3.04.040 of this chapter plus all payments made to the lessor, and/or paid to third parties on behalf of the insurance, mortgage payments, rent, and the cash value of all services rendered to or on behalf of the lessor by said lessee in lieu of rental or lease fee payments.

NOTE: If county business tax is paid by the lessee on behalf of the lessor, said tax payment, including penalty and interest payments, shall be included in the tax base for the immediately succeeding business tax period.

(Prior gen. code § 2-200.41)

All buildings rented/leased by the county or for which the county assumes responsibility for payment of the business tax pursuant to agreement between the county and owner(s) shall be exempt from inclusion in gross receipts while said agreement is in effect.

(Prior gen. code § 2-200.42)

Whenever a person has more than one business classified under Section 3.04.390, Rental of residential property, and/or Section 3.04.410, Rental of commercial property, the gross receipts for locations are to be combined and reported on one declaration for the purpose of paying an annual business tax.

(Prior gen. code § 2-200.43)

A. Every person engaged in the business of conducting or operating a public utility shall pay a business tax of ten cents ($0.10) for each thousand dollars ($1,000.00) of gross receipts.

B. This section includes, but is not limited to, establishments providing to the general public or to private business sectors the following services: electrical, gas, sanitary, cable television, and P.U.C. related telephone services.

C. An exemption shall apply to any public utility which pays a franchise tax to the county based on gross receipts. The exemption applies only to the business conducted under the franchise agreement.

(Ord. 95-21 § 1: prior gen. code § 2-200.44)

A. Every person engaged in the business of operating a solid waste disposal facility shall pay an annual tax of ninety-five cents ($0.95) for each ton of solid waste accepted at the solid waste disposal facility.

B. "Per ton" shall mean the gross annual landfill tonnage accepted at the waste disposal facility during the preceding fiscal year of the licensee or parts thereof.

(Ord. 95-21 § 2: prior gen. code § 2-200.44.1)

A. Every person engaged in the business of conducting or operating a media business shall pay a business tax of twenty-five cents ($0.25) for each thousand dollars ($1,000.00) of gross receipts.

B. For the purposes of this section, persons engaged in the business of "media firms" means those businesses providing published or electronic media including newspapers, publishing, radio and broadcast television companies.

(Prior gen. code § 2-200.45)

Every person engaged in taxicab, ambulance, or limousine business in the unincorporated area of the county shall pay an annual business tax as follows:

A. For each ambulance or limousine: $16.00;

B. For each taxicab: $30.00

(Prior gen. code § 2-200.46)

Every person conducting, managing or carrying on a temporary or transient business, excluding those exempted in Section 3.04.620 in the unincorporated areas of the county selling goods, wares, or merchandise with the intention of continuing said business for a period of not more than one hundred twenty (120) days, and who leases, or occupies any room, building or structure not licensed elsewhere in this chapter, shall pay a monthly license fee of thirty-four dollars ($34.00).

Any person so engaged shall not be relieved from the provisions of this section by reason of being associated temporarily with any local dealer, trader or merchant, or by conducting such business in connection with, or as part of, or in the name of any local dealer, trader or merchant.

If the applicant contests the conclusion that he is an itinerant vendor, he shall pay the license fee; however, if he remains in business in the county more than four months, he shall be entitled to a refund of the difference between one hundred thirty-six dollars ($136.00) and the amount he would have paid under other provisions of this chapter.

The provisions of this section shall not apply to commercial travelers, or selling agents, selling their goods to dealers whether selling for present or future delivery by sample or otherwise, or to hawkers on the street not peddlers from vehicles, nor to persons selling fruit, vegetables, butter, eggs or other farm or range products.

(Prior gen. code § 2-200.46.1)

Every person conducting, managing or carrying on the business of peddling peanuts, popcorn, candy, gum, light confections or beverages shall pay a quarterly license fee of four dollars ($4.00) for each peddler where such peddling is done by means of a container of any kind carried by a peddler on foot, or a quarterly license fee of fourteen dollars ($14.00) for each stand or vehicle where such peddling is done by means of a stand or vehicle.

Every person conducting, managing or carrying on the business of retail peddling of food for human consumption commonly found in markets, bakeries, or grocery stores shall pay a quarterly license fee of eight dollars ($8.00) for each peddler where such peddling is done by means of a container of any kind carried by a peddler on foot, or a quarterly license fee of seventeen dollars ($17.00) for each vehicle where such peddling is done by means of a vehicle propelled by any means whatsoever.

Every person conducting, managing, or carrying on the business of wholesale peddling of food for human consumption commonly found in markets, bakeries or grocery stores shall pay a quarterly license fee of sixty-seven dollars ($67.00) for each vehicle used.

Provided, however, the license fees do not apply to producers of foodstuffs who solicit or offer for sale their own products. In such case a producer shall file with the treasurer-tax collector indicating the product he proposes to sell, the place grown or produced, and that the product was grown and produced by him.

The producer upon payment of one dollar ($1.00) shall obtain from the treasurer-tax collector a plate or sign to be displayed in a conspicuous place on each vehicle. Said plate or sign shall indicate the year issued that the holder is a producer of his own products.

Every person conducting, managing or carrying on the business of peddling novelties, notions, toys, souvenirs, flowers or similar small items, shall pay a monthly license fee of twenty dollars ($20.00) for each peddler.

Every person conducting, managing or carrying on the business of peddling home manufactured articles other than foodstuffs shall pay a quarterly license fee of fourteen dollars ($14.00) for each peddler.

Every person conducting, managing or carrying on the business of peddling medicines or patient medicines shall pay a daily license fee of twenty dollars ($20.00) for each peddler.

Every person conducting, managing or carrying on the business of peddling wearing apparel, cloth, furs, jewelry, cosmetics, perfume, toilet articles, silver or plated ware, household furnishings, auto parts or accessories, cooking utensils, or any other goods, wares or merchandise not otherwise specifically mentioned in this section shall pay a monthly license fee of sixty-seven dollars ($67.00) for each peddler.

For the purposes of this section, a "peddler" is defined to be a person not having a fixed place of business in the unincorporated areas of the county, who travels from place to place, or has a stand upon any public street, alley or other public place, doorway of any room or building, or vacant lot or property, for the purposes of selling or offering to sell any goods, wares or merchandise in his possession.

The provision of this section shall not apply to business or organizations exempted under section 3.04.620.

(Prior gen. code § 2-200.46.2)

Any person engaged in a business not specifically taxed by other provisions of this chapter and not otherwise exempted shall pay an annual business tax of twenty-five cents ($0.25) for each thousand dollars ($1,000.00) of gross payroll.

(Prior gen. code § 2-200.47)

The treasurer-tax collector may grant to any person who, by reason of physical infirmity, unavoidable misfortune, or unavoidable poverty, merits exemption from any license fee required by any provisions of this chapter, an exemption of one annual free license for the conduct of any one business licensed by any provisions of this chapter; provided, however, that when it appears to the satisfaction of the treasurer-tax collector that the conditions which warranted an exemption under this section no longer exist, the treasurer-tax collector may revoke such exemption and the license issued.

(Prior gen. code § 2-200.47.1)

When a person engages in two or more businesses, other than manufacturing, which are taxed on the basis of gross receipts under different provisions of this chapter, such person may elect to combine all such gross receipts and pay a tax determined by applying the rate of tax applicable to that business activity producing the greatest amount of gross receipts, subject to the following provisions: (A) all businesses must be conducted at the same location, and (B) the gross receipts of all business, except the business producing the greatest amount of gross receipts, must not exceed twenty (20) percent of the total combined gross receipts of all businesses.

(Prior gen. code § 2-200.48)

Except as otherwise provided in this chapter, every person doing business within the unincorporated area of the county and having gross receipts or payroll within the unincorporated area of the county of five thousand dollars ($5,000.00) per year shall pay a minimum annual license fee of twenty dollars ($20.00).

(Prior gen. code § 2-200.49)

It shall be the duty of the treasurer-tax collector to collect and receive all taxes and fees imposed by this chapter and to keep an accurate record thereof.

The treasurer-tax collector is charged with the enforcement of this chapter, except as otherwise provided herein, and may prescribe, adopt and enforce rules and regulations relating to the administration and enforcement of this chapter, including provisions for the reexamination and correction of return and payments. The treasurer-tax collector may prescribe the extent of which any ruling or regulation shall be applied without retroactive effect.

For good cause, the treasurer-tax collector may extend for not more than thirty (30) days the time for making any refund payment of tax.

(Prior gen. code § 2-200.50)

A. If the amount of any taxes, penalties, or interest has been paid more than once or has been erroneously or illegally levied, the person who paid the fee or tax may request a refund of fees, taxes, penalties or interest by filing a claim for refund with the clerk of the board of supervisors within the time specified in subsection B of this section. Only the person who paid the fee or tax, or that person's guardian, executor, or administrator may file the claim. Such person must verify claim under penalty of perjury of the laws of the state of California. No other person, including an attorney or other representative, may sign the refund claim on behalf of the person who paid the tax or that person's guardian, executor, or administrator. The claim must set forth the facts and legal theories under which the claimant believes he or she has a right to a refund. The facts and legal theories must be sufficiently detailed so that the basis of the claim may be understood and evaluated. The clerk shall set the claim for a hearing before the hearing officer created pursuant to Chapter 2.116 of the Alameda County Administrative Code. At the hearing, the claimant may not rely on legal theories or significant facts other than those set forth in the refund claim. The hearing officer may increase or decrease the amount of fees, taxes, penalties or interest consistent with the business license tax ordinance.

B. The period for filing a claim for refund shall be one year from the time the tax was paid; provided, however, that in no event shall the period to file such claim expire prior to the shortest period allowable for filing a tax refund claim under Title 1, Division 3.6, Part 3, Section 911.2 of the California Government Code or any successor provision as amended from time to time. For purposes of this section, a claim shall be deemed to accrue on the date the tax was paid.

C. No lawsuit shall be commenced or maintained unless the person who paid the tax or fee or that person's guardian, executor, or administrator has filed a claim for refund pursuant to this section.

(Ord. 2002-72 § 1 (part): Prior gen. code § 2-200.50.1)

(Ord. No. 2018-8, § 2, 2-27-18)

A. If the amount of any taxes, penalties, or interest has been paid more than once or has been erroneously or illegally levied, the overpayment may be refunded by the auditor-controller upon the recommendation of the tax collector provided a claim in writing on a form provided by the tax collector is filed with the tax collector within the time specified in subsection B of this section. Only the person who paid the tax, or that person's guardian, executor, or administrator may file the form. Such person must verify claim under penalty of perjury of the laws of the state of California. No other person, including an attorney or other representative, may sign the refund claim on behalf of the person who paid the tax or that person's guardian, executor, or administrator. The claim must set forth the facts and legal theories under which the claimant believes he or she has a right to a refund. The facts and legal theories must be sufficiently detailed so that the basis of the claim may be understood and evaluated. The excess amount collected may be refunded to the person who paid the tax or his or her guardian, executor, or administrator, or may be credited on any amounts then due and payable from the person from whom it was collected, and the balance, if any, refunded to such person, or his or her guardian, executor, or administrator.

B. The period for filing a claim for refund shall be six months from the time the tax was paid; provided, however, that in no event shall the period to file such claim expire prior to shortest period allowable for filing a tax refund claim under Title 1, Division 2.6, Part 3, Section 911.2 of the California Government Code or any successor provision as amended from time to time. For purposes of this section, a claim shall be deemed to accrue on the date the tax was paid. Notwithstanding the foregoing, the period of limitation for filing claims as amended by this section shall not be applied to extinguish existing causes of action. However, pursuant to Brown v. Bleiberg (1982) 32 Cal. 3d 426, a cause of action that is not time-barred as of the effective date of this amendment shall expire on the date six months after the effective date of this amendment or on the date such cause of action would have expired in the absence of this amendment, whichever date occurs first. The clerk of the board of supervisors is directed to remove this sentence and the preceding two from this section upon the expiration of a forty-two (42) month period commencing on the effective date of this amendment.

(Ord. 2002-72 § 1 (part): Prior gen. code § 2-200.51)

No refund of any registration fee or tax or portion thereof paid under this chapter shall be made by virtue of the discontinuance, dissolution or other termination of a business.

(Prior gen. code § 2-200.51.1)

A. The provisions of this chapter shall not apply to any person, association, corporation or to any property, as to whom or which it is beyond the power of the board of supervisors to impose the business tax herein provided. If any sentence, clause, section or part of this chapter, or any business tax against any individual or any of the several groups specified herein is found to be unconstitutional, illegal or invalid, such unconstitutionality, illegality or invalidity shall affect only such clause, sentence, section or part of this chapter and shall not affect or impair any of the remaining provisions, sentences, clauses, sections or other parts of this chapter. It is hereby declared to be the intention of the board of supervisors of the county that this chapter would have been adopted had such unconstitutional, illegal or invalid sentence, clause, section or part thereof not been included herein.

B. Any person claiming an exemption from the business license tax imposed by this chapter by virtue of this section, shall submit to the treasurer-tax collector a statement signed under penalty of perjury setting forth the facts necessary to establish such claim of exemption.

(Prior gen. code § 2-200.52)

When, by reason of the provisions of the Constitution of the United States or the Constitution of California, the license fee imposed by this chapter cannot be enforced without there being an apportionment according to the amount of business done in the unincorporated area of the county or in the state of California, as the case may be, the treasurer-tax collector may make such rules and regulations for the apportionment of the tax as are necessary or desirable to overcome the constitutional objection.

(Prior gen. code § 2-200.53)

The treasurer-tax collector or any authorized employee, is authorized to examine the books, papers and records of any person subject to this chapter for the purpose of verifying the accuracy of any return made, or if no return was made, to ascertain the business taxes due. Every license or supposed licensee is directed and required to furnish to the treasurer-tax collector, or his duly authorized agent or employee, the means, facilities and opportunity for making such examination and investigations as are authorized. The treasurer-tax collector is authorized to examine any person, under oath, for the purpose of verifying the accuracy of any return made, or if no return was made, to ascertain the business taxes due under the business license tax and for this purpose may compel the production of books, papers and records and the attendance of all persons before him, whether as parties or witnesses, whenever he believes such persons have knowledge of such matters.

The refusal of such examination of any employer or person subject or presumed to be subject to the business taxes shall be a violation of this chapter.

(Prior gen. code § 2-200.54)

A. The board of supervisors may, by ordinance, establish one or more classes of persons or one or more classes of businesses otherwise subject to payment of a tax imposed by this chapter and provide that such classes of persons or businesses shall be exempt, in whole or in part from such tax.

B. No business license under this chapter shall be required of any charitable or nonprofit institution, corporation, organization, or association organized or conducted for nonprofit purposes only, when the receipts derived are to be for the benefit of such organization and not for the private gain of any person. This exemption shall apply to promoters, vendors, and peddlers for events sponsored by nonprofit institutions, corporations, organizations or associations.

C. Nonprofit institutions, corporations, organizations, or associations are defined as those entities having nonprofit tax exempt status under state or federal law.

(Prior gen. code § 2-200.55)

A. The provisions of this chapter shall not require a business license on the business of agriculture except for the retail of agricultural products not grown or produced by the agricultural business that is exempted.

B. "Agriculture," when such term is used herein, shall include but not be limited to the following: general produce farming, growing of nursery products, growing of any products commonly associated with farming activities, growing of any product to be sold at either wholesale or retail or both, dairying, aquaculture, animal or poultry husbandry, breeding of any animal or fowl, any and all business and occupations dealing with the growing of foodstuffs or products and sale of agriculture products at wholesale.

(Prior gen. code § 2-200.55.1)

Any person who fails to perform any duty or obligation imposed by this chapter or who shall knowingly make any incomplete, false or fraudulent return, shall be guilty of a misdemeanor.

(Prior gen. code § 2-200.56)

A. If an audit results in reclassification, the taxpayer shall have twenty (20) days from certification of audit results to pay any additional tax liability resulting from the reclassification. If full payment of the additional tax liability is not received within the twenty (20) day period, the unpaid amount is deemed to be delinquent and the treasurer-tax collector shall thereafter add a delinquent penalty of ten percent of the amount of delinquent tax. Delinquent taxes remaining unpaid at five p.m. on the last day of the month after the ten percent penalty attaches shall be subject to an additional penalty of one and one-half percent of the amount of the tax attaching on the first day of each succeeding month until the taxes and accrued delinquent penalties are paid or until the date a court judgment is entered for the amount of unpaid taxes and penalties, whichever occurs first.

B. If an audit results in reclassification made necessary by earlier misclassification based upon incorrect and/or incomplete information supplied by a taxpayer to the treasurer-tax collector, penalties and interest pursuant to Section 3.04.180 shall be assessed upon amounts underpaid from the date the correct taxes would have been due.

C. Any person upon whom an audit is performed has twenty (20) days after notification of audit results to file a petition to question the audit. The treasurer-tax collector in individual cases may, in the exercise of reasonable discretion in administering the provisions of this chapter, enlarge the twenty (20) day period.

D. Audit results become final at the end of the twenty (20) day period unless a petition to question the audit has been filed:

1. Within the twenty (20) days; or

2. Within the extension period granted by the treasurer-tax collector.

E. The treasurer-tax collector shall provide taxpayer with notice of:

1. Audit results;

2. Decisions on applications for extensions of time in which to file petitions to question audit results; and

3. Decisions on petitions to question audit results in the manner provided in Section 3.04.670.

F. The taxpayer shall be given twenty (20) days to pay the additional tax liability, resulting from the reclassification. If payment in full is not received within the twenty (20) day period, penalties and interest shall be assessed pursuant to Section 3.04.180 and shall be assessed from notification date of additional assessment until the total liabilities are paid in full.

(Prior gen. code § 2-200.57)

Every person required to obtain a license shall keep and preserve for a period of three years such records as may be necessary to determine the amount of tax for which the person is liable.

(Prior gen. code § 2-200.58)

A. Recomputation of Tax—Authority to Make—Basis of Recomputation. If the treasurer-tax collector in the exercise of reasonable discretion is not satisfied with the declaration or declarations of the tax or the amount of tax computed therefrom, the treasurer-tax collector may compute and determine the amount required to be paid upon the basis of the facts contained in the declaration or declarations or upon the basis of any factual information within the treasurer-tax collector's possession or that may come into the treasurer-tax collector's possession. One or more deficiency determination may be made of the amount due for one or more than one period.

B. Interest on Deficiency. The amount of the determination in excess of that amount timely paid by the taxpayer, inclusive of penalties, shall bear interest at the rate of one and one-half percent per month or fraction thereof, from March 2nd of the year in which the amount should have been paid until the date of payment.

C. Offsetting of Overpayments. In making a determination, the treasurer-tax collector may offset overpayments for a period or periods against underpayments for any period or periods, and against any county debt.

D. Notice of Treasurer-Tax Collector's Determination—Service of. The treasurer-tax collector shall give to the taxpayer written notice of the treasurer-tax collector's determination, and of any interest and penalties which are due. The notice may be served personally or mailed; if mailed, such service is complete upon mailing to the taxpayer at the taxpayer's last address shown on the business tax section records.

(Prior gen. code § 2-200.59)

A. Estimate of Gross Receipts or Other Measure of Tax—Computation of Tax—Penalty. If any person fails to file a declaration as required by this chapter, the treasurer-tax collector shall in the exercise of reasonable discretion make an estimate of the amount of the gross receipts or other measure of tax applicable to the person or persons subject to the tax. The estimate shall be made for the period or periods for which the person failed to file a declaration and shall be based upon any factual information which is in the treasurer-tax collector's possession. Upon the basis of this estimate, the treasurer-tax collector shall compute a determination of the amount required to be paid to the county. The treasurer-tax collector shall add to the determination a penalty, pursuant to Section 3.04.180. One or more determinations may be made for one or for more than one period.

B. Offsets. In making the determination, the treasurer-tax collector may offset overpayments for a period or periods against underpayments for any period or periods.

C. Interest On the Amount Due. The amount of the determination, exclusive of penalties, shall bear interest at the rate of one and one-half percent per month or fraction thereof, from March 2nd of the year in which the tax based upon declaration should have been paid until the date of payment.

D. Giving of Notice—Manner of Service. Promptly after making a determination, the treasurer-tax collector shall give to the person whose tax has been determined pursuant to this section written notice of the estimate, determination, interest and penalty. The notice shall be served personally or by mail in the manner prescribed for service of notice of deficiency determination in Section 3.04.670.

(Prior gen. code § 2-200.60)

(Ord. No. 2018-8, § 2, 2-27-18)

A. Right of Petition For—Time to File Petition. Any person against whom a determination is made under this chapter or any person directly interested may petition for a redetermination within twenty (20) days after service of notice of determination. The treasurer-tax collector in individual cases may, in the exercise of reasonable discretion in administering the provisions of this chapter, enlarge the twenty (20) day period. If a petition or redetermination is not filed within the twenty (20) day period or within the extension period granted by the treasurer-tax collector, the determination becomes final at the expiration of the twenty (20) day period. The treasurer-tax collector decisions on applications for extension of time in which to file petitions for redetermination must be served in the manner provided in Section 3.04.680.

B. Grant of Oral Hearing—Notice—Continuances. If a petition for redetermination is filed within the twenty (20) day period, the treasurer-tax collector shall reconsider the determination and, if the petition includes a request for hearing, shall grant the person an oral hearing, giving the person ten days' notice of the time and place thereof. The treasurer-tax collector may continue the hearing from time to time as may be necessary. The treasurer-tax collector shall exercise reasonable discretion in the decision on redetermination.

C. Alteration of Determination—Limitation on Right to Increase Amount. Once petition for reconsideration has been filed, the treasurer-tax collector may increase or decrease the amount of the determination until the determination becomes final; however, the treasurer-tax collector must assert a claim for increase at or before the hearing, if a hearing has been requested. Notice of the increase must be served on the person in the manner provided in Section 3.04.680.

D. Finality of Order on Petition. The order or decision of the treasurer-tax collector upon a petition for redetermination becomes final thirty (30) days after service upon the petitioner of notice thereof in the manner provided in Section 3.04.680, unless appeal of such order or decision is filed.

E. Time for Payment of Amounts Found Due—Penalty for Delinquency. All determinations made by the treasurer-tax collector are due and payable at the time they become final.

(Prior gen. code § 2-200.61)

The board of supervisors may suspend collection of all or a portion of any tax imposed under this chapter by reducing the rate of tax to be levied by an ordinance providing:

A. The board's intention to suspend collection of a portion of said tax;

B. The duration of the suspension;

C. The portion of the rate, collection of which will be suspended;

D. The tax(s) affected by the suspension.

(Prior gen. code § 2-200.62)