Alhambra Municipal Code Ch. 5.04 Business and Occupations License Taxes

This title is enacted solely to raise revenue for municipal purposes and is not intended for regulation. All other provisions of this Code shall remain in full force and effect so far as their regulatory provisions are concerned except as to those businesses, occupations and professions licensed to do business and/or regulated by the state or the United States of America so as to completely occupy the field of regulation.

('86 Code, § 5.04.010) (Ord. 3141, passed - - ; Am. Ord. 3321, passed - - ; Am. Ord. 3715, passed - - ; Am. Ord. 3962, passed - - )

For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.

BUSINESS. Professions, trades and occupations and all and every kind of calling whether or not carried on for gain or profit. BUSINESS, as applied to the building and construction industry, shall include the erection, alteration, improvement, repair or demolition of any structure upon real property by a contractor, except for an owner of such real property who does such work himself or with his own employees with wages as their sole compensation.

CONTRACT. Includes both oral and written agreements.

CONTRACTOR. Any person who, in any capacity, other than as an employee of another, undertakes or offers to undertake any job or project upon land, including the erection, alteration, improvement, repair or demolition of any type of structure. CONTRACTOR shall include general contractors, developers, engineering contractors, and all their subcontractors doing work within the city.

EMPLOYEE. Any person engaged in the opera-tion or conduct of any business, whether as owner, member of the owner's family, partner, agent, manager, or solicitor, and any or all other persons employed or working in such business.

ENGAGED IN BUSINESS. The conducting, carrying on, managing or operating of a business whether done as owner, or by means of an officer, agent, manager, employee, servant or lessee of any of them.

GROSS RECEIPTS.

(1) Except as otherwise specifically provided, GROSS RECEIPTS means:

(a) The total amount of the sale price of all sales;

(b) The total amount charged or received for the performance of any act, service or employment of whatever nature for which a charge is made or credit allowed whether or not such service, act or employment is done as a part of or in connection with the sales of goods, wares or merchandise;

(c) All other receipts, including cash, credit and property of any kind of nature except as hereafter excluded;

(d) Any amount for which credit is allowed by the seller to the purchaser 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, losses, or any other expense whatsoever;

(e) The amount of any federal manu-facturer's or importer's excise tax included in the price of the property, whether or not the amount of such tax is stated as a separate charge.

(2) In computing GROSS RECEIPTS, the following shall be excluded:

(a) Cash discounts allowed or taken on sales;

(b) The amount of any federal tax imposed on or with respect to retail sales whether imposed upon the retailer or upon the consumer or purchaser, and whether or not the amount of tax is stated as a separate charge;

(c) Any California state, county, city sales or use tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser;

(d) That part of the sales price of any property accepted for resale which was previously sold to and returned by the purchaser to the seller, which is refunded by the seller either in cash, or as credit allowances given or taken in part payment on any other property;

(e) Amounts collected for others where the reporting business is acting as agent or trustee (but not sales agent) to the extent that such amounts are paid to those for whom collected.

(3) The GROSS RECEIPTS used in this chapter are those gross receipts of the 12 months preceding the renewal date of the business license. For new businesses, GROSS RECEIPTS represents the estimated gross receipts for the first 12 months of operations.

(4) As applied to the building and con-struction industry, GROSS RECEIPTS means the total cost to the person letting the contract to which the contractor or owner is a party. No deductions shall be made on account of a job or project covered by the contract to which the contractor or owner is a party. No deductions shall be made therefrom for subcontracts or other costs or expenses, irrespective of whether the contract is one upon a fixed price or a cost plus basis, or in one under which the contractor acts as the agent of the person letting the contract.

(5) As applied to the building and con-struction industry, GROSS RECEIPTS shall include all receipts from jobs or projects located within the city, and in connection, with jobs and projects located outside of the city, shall also include all salaries, wages, fees and other compensation paid to con-sultants or employees of the owner or contractor, other than legal or accounting consultants, for services rendered by such employees or consultants within the city.

(6) In the case of any business conducted, managed or operated in the city which has no GROSS RECEIPTS, such business shall, for the purposes of this chapter, be deemed to have GROSS RECEIPTS equal to the total cost of operation of such business, including, but not being limited to, payroll, rent and other general expenses.

LICENSE or LICENSEE. As used generally herein includes respectively the words PERMIT or PERMITTEE, or the holder for any use or period of time of any similar privilege, wherever relevant to any provision of this code or other law or ordinance.

LICENSE COLLECTOR. The City Assessor, Director of Finance, Tax and License Collector of City.

OWNER-BUILDER. An owner is an OWNER-BUILDER provided that the structure or structures proposed to be erected are not intended or offered for sale, and provided:

(1) If designed wholly or partially for residential occupancy, that such structure or structures, contain not more than three dwelling units, one of which dwelling units shall be the actual domicile of such OWNER-BUILDER; or

(2) If designed wholly for nonresidential occupancy, that such structure, or structures, contain not more than three units, one of which shall be actually occupied by such OWNER-BUILDER.

(3) Proof of the sale or offering for sale of any such structure by the owner within one year after completion of the same shall be presumptive evidence that the construction of such structure was undertaken for purposes of sale.

PERSON. All domestic and foreign corpora-tions, associations, syndicates, joint stock corpora-tions, partnerships of every kind, clubs, Massachu-setts businesses or common law trusts, societies, and individuals transacting and carrying on any business in the city other than as an employee.

('86 Code, § 5.04.020) (Ord. 2306, passed 2-1-49; Am. Ord. 3962, passed - - )

(A) There is hereby imposed upon the businesses, trades and professions, callings and occupations specified in this chapter license taxes in the amounts prescribed and it shall be unlawful for any person to transact and carry on any business, trade, profession, calling or occupation in the city without first having procured a license from city to do so.

(B) This section shall not be construed to require any person to obtain a license prior to engaging in business within the city if such require-ment conflicts with applicable statutes of the United States or of the state.

(C) Persons not required to obtain a license prior to engaging in business within the city because of conflict with applicable statutes or constitutional provisions of the United States or of the state shall not be liable for payment of the tax imposed by this Title 5.

(D) No license shall be issued hereunder until all applicable regulations under other portions of this code have been complied with. Any license issued in violation of this section shall be void.

('86 Code, § 5.04.025) (Ord. 2306, passed 2-1-49; Am. Ord. 3962, passed - - ) Penalty, see § 5.04.191

(A) 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 or in the manner designated in such license; provided, that warehouses and distributing plants used in connection with and incidental to a business licensed under the provisions of this chapter shall not be deemed to be separate places of business or branch establishments; and provided, further, for used car lots operated by one owner where no separate books are maintained for separate locations, a flat fee in the amount of $25 per year shall be paid for each separate location in addition to the tax for the gross receipts of the entire business, as provided in § 5.04.025 of this Code.

(B) In the case of utility services, all locations in the city which are part of one business and whose operation is related solely to such licensed business shall not be deemed to be a separate place of business or branch establishment.

('86 Code, § 5.04.030) (Ord. 2306, passed 2-1-49; Am. Ord. 3962, passed - - ) Penalty, see § 5.04.191

Notwithstanding any other provision of this code, every person who owns or operates pool tables, bowling alleys, or amusement, vending, music, game, or any other machine in connection with any other business required to be licensed under this Code, shall pay an additional business license tax for each such device at the rates prescribed for the business of operating such equipment.

('86 Code, § 5.04.035) (Ord. 3962, passed - - ) Penalty, see § 5.04.191

(A) Constitution or statutes of the United States or of the state. Nothing in this chapter shall be deemed or construed to apply to any person trans-acting and carrying on any business exempt by virtue of the constitution or applicable statutes of the United States or of the state from the payment to municipal corporations of such taxes as are prescribed by this chapter.

(B) Charitable organizations. The provisions of this chapter shall not be deemed or construed to require the payment of a license to conduct, manage or carry on any business, occupation or activity, from any institution or organization which is conducted, managed or carried on wholly for the benefit of charitable purposes or from which profit is not derived, either directly or indirectly, by any person; nor shall any license fee be required for the con-ducting of any entertainment, concert, exhibition or lecture on scientific, historical, literary, religious or moral subjects within the city whenever the receipts of any such entertainment, concert, exhibition or lecture are to be appropriated to any church or school, or to any religious or benevolent purpose; nor shall any license fee be required for the conducting of any entertainment, dance, concert, exhibition or lecture by any religious, charitable, fraternal, educational, military, state, county or municipal organization or association, whenever the receipts of any such entertainment, dance, concert, exhibition or lecture are to be appropriated for the purpose and objects of which such association or organization was formed, and from which profit is not derived, either directly or indirectly, by any person; provided, however, that nothing in this section contained shall be deemed to exempt any such institution or organization from complying with the provisions of this chapter, or other ordinances of the city requiring a permit from the City Council or any commission or officer to conduct, manage and carry on any profession, trade, calling or occupation specified in this chapter.

(C) Claim for exemption. Any person claiming an exemption pursuant to this section, shall file a verified statement with the City Tax and License Collector stating the facts upon which exemption is claimed.

(D) Issuance of license. The City Tax and License Collector shall, upon a proper showing contained in the verified statement, issue a license to such person claiming exemption under division (B) of this section without payment to the city of the license tax required by this chapter.

(E) Revocation. The City Tax and License Collector may revoke any license granted pursuant to the provisions of this section upon information that the licensee is not entitled to the exemption as provided in this section.

('86 Code, § 5.04.050) (Ord. 2306, passed 2-1-49; Am. Ord. 4242, passed - - )

Statutory reference:

For further provisions concerning exemptions from license charges, see Cal. Bus. & Prof. Code §§ 16001 and 16002

The provisions of this chapter shall not be deemed or construed to require the payment of a license tax by reason of the intercity transportation business of any express corporation, freight forwarder, motor transportation broker, or person or corporation, owning or operating motor vehicles in the transportation of property for hire upon the public highways, under the jurisdiction of the Public Utilities Commission of the State of California.

('86 Code, § 5.04.052) (Ord. 3505, passed - - )

Statutory reference:

For further provisions concerning the Highway Carriers Uniform Business License Tax, see Cal. Pub. Util. §§ 4301 et seq.

The provisions of this chapter shall not be deemed or construed to require the payment of a license tax by those recreational instructors and sports officials conducting recreational and/or sports programs which are sponsored by the city.

('86 Code, § 5.04.053) (Ord. 3972, passed - - )

(A) The provisions of this chapter shall not be deemed or construed to require the payment of a license tax by those persons or firms retained by the city and/or its redevelopment agency in a professional capacity to provide professional services to the city and/or its redevelopment agency for a fee.

(B) As used herein, “professional services” shall mean those services the rendering of which requires knowledge of an advance type in a field of science or learning; such as, medicine, engineering or law, as well as the consistent exercise of discretion and judgment.

('86 Code, § 5.04.054) (Ord. 3972, passed - - )

The provisions of this chapter shall not be deemed or construed to require payment of a license tax by those persons conducting business at city sponsored events.

Every person required to have a license under the provisions of this chapter shall make application for the same to the City Tax and License Collector and upon payment of the prescribed tax the City Tax and License Collector shall issue to such person 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 transacted and carried on,

(D) The date of the expiration of such license, and

(E) Such other information as may be necessary for the enforcement of the provisions of this chapter.

('86 Code, § 5.04.060) (Ord. 2306, passed 2-1-49)

Notwithstanding the provisions of § 5.04.060 of this Code if an application for a business license is for a business the operation of which may or could be detrimental to the surrounding neighborhood; such as, livery or feed stable, oil refinery, absorption plant, supply or storage depot or yard, adult business as defined in § 23.28.020(B) of this Code, auto-mobile wrecking yard, automobile body shop, or massage parlor, the application shall be referred to the City Council for review and approval before the business license is issued.

('86 Code, § 5.04.061) (Ord. 3652, passed - - ; Am. Ord. 3840, passed - - ; Ord. 3962, passed - - ) Penalty, see § 5.04.191

(A) No license issued pursuant to this Code, or the payment of any tax required hereunder, shall be construed as authorizing the conduct or continuance of any illegal business or of a legal business in an illegal manner.

(B) The payment of a license tax required by the provisions of this Code, and its acceptance by city and the issuance of such license to any person shall not entitle the holder thereof to carry on any business unless he has complied with all the requirements of this Code 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 such building or premises are situated in a zone or locality in which the conduct of such business is in violation of any law.

('86 Code, § 5.04.062) (Ord. 3962, passed - - ) Penalty, see § 5.04.191

(A) When any provisions of this Code or other ordinance of this city requires an investigation to be made by the Director of Public Safety as a pre-requisite to the issuance of a license or permit to engage in any business in the city, the applicant shall furnish fingerprints and/or any other information which the Director of Public Safety may deem necessary to complete the investigation.

(B) When any provision of this Code or other ordinance of this city requires a permit to be obtained as a prerequisite to the issuance of a license to engage in any business and the Code or ordinance does not set out the fee to be paid for an investigation into the character, reputation record, or ability of the applicant, a nonrefundable fee of $15 shall be charged for such investigation to partially defray the expense incurred by the city in conducting the same.

('86 Code, § 5.04.063) (Ord. 3962, passed - - ; Am. Ord. 4059, passed - - )

(A) Upon a person making application for the first license to be issued pursuant to the provisions of this chapter or for a newly established business, in all cases where the amount of license tax to be paid is based upon the gross receipts, such person shall furnish to the Director of Finance for his guidance in ascertaining the amount of license tax to be paid by the applicant, a written statement, upon a form provided by the Director of Finance, declaring under penalties of perjury that the statements are true to the best of his knowledge and belief, and setting forth such information as may be therein required and as may be necessary to properly determine the amount of the license tax to be paid by the applicant.

(B) If the amount of the license tax to be paid by the applicant is based upon the gross receipts, he shall estimate the gross receipts for the period to be covered by the license to be issued. Such estimate, if accepted by the Director of Finance as reasonable, shall be used in determining the amount of license tax to be paid by the applicant.

(C) The Director of Finance shall not issue to any such person another license for the same or any other business, until such person shall have furnished to him the written statement and paid the license tax as required by this chapter.

('86 Code, § 5.04.070) (Ord. 2306, passed 2-1-49; Am. Ord. 3962, passed - - )

(A) No statement, as required by § 5.04.070, shall be conclusive as to the matter set forth herein, nor shall the filing of the same preclude the city from collecting by appropriate action such sums as are actually due and payable. Such statement and each of the several items therein contained shall be subject to audit and verification by the City Tax and License Collector, his deputies, or authorized employees, who are hereby authorized to examine, audit and inspect such books and records of any license or applicant for license, as may be necessary in their judgment to verify or ascertain the amount of license fee due.

(B) All licensees, applicants for license and persons engaged in business in the city are hereby required to permit an examination of such books and records for the purpose aforesaid.

('86 Code, § 5.04.080) (Ord. 2306, passed 2-1-49)

No refunds may be made for business tax except when the following applies:

(A) Claim required. Whenever the amount of any license tax or penalty has been overpaid or paid more than once or has been illegally, erroneously or wrongfully collected or received by the city under this chapter, it may be refunded; provided that a claim in writing therefor, duly verified by the person paying such tax or penalty, his or her attorney, duly authorized agent, guardian, or his or her executor or administrator, shall have been filed with the Director of Finance within one year after the date or payment of the amount sought to be refunded. Such claim shall include the name and address of the claimant, the amount and date of payment sought to be refunded, and stage under penalty of perjury the reasons or grounds upon which the claim for refund is based. The claim shall be on forms furnished by the Director of Finance. In no case shall any judgment be rendered for the plaintiff in any proceeding brought to enforce the payment of any claim arising hereunder if such action or proceeding is brought by any person other than the persons designated herein. Except as expressly provided herein, § 3.16.060(C) of this code shall apply to claims filed hereunder.

(B) Inability to secure business location. Notwithstanding the provisions of division (A), license taxes or penalties may be refunded by the business license committee, as established under § 5.82.020 of this code, when the business owner paying such tax is unable to secure a business location due to circumstances beyond his or her control, after such business tax has been paid.

('86 Code, § 5.04.085) (Ord. 3658, passed - - ; Am. Ord. 3962, passed - - ; Am. Ord. 4260, passed - -; Am. Ord. 4320, passed 3-24-97)

It shall be unlawful for the Director of Finance or any person having an administrative duty under the provisions of this chapter to make known in any manner whatsoever the business affairs, operations, or information obtained by an investigation of 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 of source of income, profits, losses, expenditures, or any particular thereof, set forth in any statement or application, or to permit any statement or application, or copy of either, or any book containing any abstract or particulars thereof to be seen or examined by any person.

('86 Code, § 5.04.090) (Ord. 2306, passed 2-1-49; Am. Ord. 3548, passed - - ; Am. Ord. 3962, passed - - )

(A) If any person fails to file any required statement within the time prescribed, or if after demand therefor is made by the City Tax and License Collector he fails to file a corrected statement, the City Tax and License Collector may determine the amount of license tax due from such person by means of such information as he may be able to obtain.

(B) In case such a determination is made, the City Tax and License Collector shall give notice of the amount so assessed by serving it personally or by depositing it in the United States post office in the city, postage prepaid, addressed to the person so assessed at his last known address. Such person may, within ten days after the mailing or serving of such notice, make application in writing to the City Tax and License Collector for a hearing on the amount of the license tax. If such application is made, the City Tax and License Collector must cause the matter to be set for hearing within 15 days before the Business Licenses Committee. The City Tax and License Collector shall give at least ten days' notice to such person of the time and place of hearing, in the manner prescribed above for the service of notice of assessment. The City Council shall consider all evidence produced, and written notice of its findings thereon, which findings shall be final and shall be served upon the applicant in the manner prescribed above for the service of notice of assessment. Such findings may be appealed to the City Council in writing within 10 days mailing of written notice of the findings.

('86 Code, § 5.04.100) (Ord. 2306, passed 2-1-49)

Any person aggrieved by a decision of an administrative officer with respect to the issuance or refusal to issue such license may appeal to the City Council by filing a notice of appeal with the City Clerk. The City Council shall thereupon fix a time and place for hearing such appeal. The City Clerk shall give notice to such person of the time and place of such hearing by serving it personally or by depositing it in the United States post office in the city, postage prepaid, addressed to such person at his last known address.

('86 Code, § 5.04.110) (Ord. 2306, passed 2-1-49)

In addition to all other powers conferred upon him, the City Tax and License Collector shall have the power, for good cause shown, to extend the time for filing any required sworn statement for a period of not to exceed 30 days, and in such case to waive any penalty that would otherwise have accrued, and shall have the further power, with the consent of the City Council, to compromise any claim as to amount of license tax due.

('86 Code, § 5.04.120) (Ord. 2306, passed 2-1-49)

(A) No license issued pursuant to this chapter shall be transferable.

(B) Change of location. Where a business license is issued authorizing a person to transact and carry on a business at a particular place, such licensee may upon application therefor and paying a fee of $15, have the license amended to authorize the transacting and carrying on of such business under the license at some other location to which the business is or is to be moved.

('86 Code, § 5.04.130) (Ord. 2306, passed 2-1-49; Am. Ord. 3962, passed - - ) Penalty, see § 5.04.191

If a licensee changes the ownership by adding to or dropping a partner, and the business continues at the same address and in the same kind of business, there shall be no added fee; provided, however, that the new partner or the remaining partner shall sign a new application for the unexpired part of the year showing the true names of the owners of such business.

('86 Code, § 5.04.140) (Ord. 2528, passed - - )

In the event a licensee changes the name of its business, such licensee shall immediately notify the Director of Finance in writing of such name change which notification shall be accompanied by a non-refundable fee of $15 to partially defray the city's expense in changing its records.

('86 Code, § 5.04.142) (Ord. 4059, passed - - )

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 ordinance for revenue purposes only 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.

('86 Code, § 5.04.150) (Ord. 2306, passed 2-1-49)

A duplicate license may be issued by the Director of Finance to replace any license previously issued under the provisions of this Title 5 which has been lost or destroyed, upon the licensee filing an affidavit attesting to such fact, and at the time of filing such affidavit paying to the City Director of Finance a duplicate license fee of $15.

('86 Code, § 5.04.160) (Ord. 2306, passed 2-1-49; Am. Ord. 3962, passed - - )

All licenses must be kept or posted in the following manner;

(A) Any licensee transacting and carrying on business at a fixed place of business in the city shall keep the license posted in a conspicuous place upon the premises where such business is carried on.

(B) Any licensee transacting and carrying on business but not operating at a fixed place of business in the city, shall keep the license upon his person at all times while transacting and carrying on such business.

('86 Code, § 5.04.170) (Ord. 2306, passed 2-1-49)

In all instances in which a license is a prerequisite to the use of any vehicle, the City Tax and License Collector shall furnish the licensee with a license decal, and it shall be unlawful for any person to drive or operate any vehicle used in and about the conducting of his business on any street in the city without conspicuously displaying such license decal in plain sight on the outside of such vehicle.

('86 Code, § 5.04.175) (Ord. 3658, passed - - )

All business license taxes shall be paid to the Director of Finance in lawful money of the United States. For the purposes of this section, all such taxes required to be paid under this Title 5 shall be payable in advance except when otherwise specifically provided, shall be deemed to have been paid on the first day of the month in which the taxes have been so paid, and shall be due and payable at the following times;

(A) Renewal. Business license taxes shall be due and payable on the first day of the month following the expiration date of the business license which the applicant is seeking to renew.

(B) New business. When a new business com-mences during any year, the annual business license tax shall be due and payable upon the commencement of such business.

(C) Business license tax increase. When a business license tax is increased, or if a person first becomes subject to a business license tax by reason of an amendment of this Title 5, or, because of such an amendment, becomes subject to a business license tax under a section not previously applicable to such person or on a basis not previously applicable to such person, any new or additional tax required to be paid by this Title 5, as so amended, shall be due and payable upon the effective date of the amending ordinance unless an operative date different from the effective date of the amendment is specified therein.

(D) Termination of business. When a business discontinues, dissolves, or otherwise terminates before the expiration of a business tax period, any taxes accrued and owing to the city under the provisions of this Title 5, including any business taxes that would not otherwise be payable until the close of the business tax period during which termination occurs, or until time for paying the tax for the next succeeding business tax period, shall be due on the date of termination.

('86 Code, § 5.04.180) (Ord. 2306, passed 2-1-49; Am. Ord. 3556, passed - - ; Am. Ord. 4059, passed - - )

For the purposes of this section, business licenses shall be deemed to have been issued on the first day of the month regardless of the date of each such issuance within the respective month.

(A) Annual license. Each annual business license shall expire on the last day of the eleventh month following the month on which it was issued.

(B) Quarterly license. Each quarterly business license issued during:

(1) The first quarter of any calendar year shall expire on March 31 of that year,

(2) The second quarter of any calendar year shall expire on June 30 of that year,

(3) The third quarter of any calendar year shall expire on September 30 of that year, and

(4) The fourth quarter of any calendar year shall expire on December 31 of that year.

(C) Monthly license. Each monthly business license issued on any day within any given calendar month shall expire on the last day of that month.

(D) Daily license. Each daily business license shall expire at 12:00 a.m. on the date of its issuance.

(E) Fee-exempt license. Any business license issued for which the fee and/or tax has been exempted pursuant to the provisions of this Title 5 shall expire at 12:00 a.m. on December 31 of the year during which it was issued.

('86 Code, § 5.04.186) (Ord. 4059, passed - - )

(A) The applicant for every renewal of a license shall submit to the Director of Finance, for his 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 Director of Finance, setting forth such information concerning the appli-cant's business during the preceding year as may be required by the Director of Finance to enable him to ascertain the amount of the license tax to be paid by the applicant pursuant to the provisions of this Title 5. It shall be the responsibility of each applicant to obtain the necessary form from the Director of Finance.

(B) Except as expressly provided in division (C) of this section, as of January 1, 1988, all annual business licenses shall be issued on a month-to-date basis commencing on the first day of the month during which the license is issued and continuing for 11 months thereafter to and including 12:00 a.m. on the last day of that month.

(C) To effectuate such a change from a calendar year basis to a month-to-date basis, the Director of Finance, at his discretion, shall apportion as equally and equitably as possible those business licenses which will have expired as of 12:00 a.m., December 31, 1987; shall issue renewals of same so that an allotted number will expire at 12:00 a.m. on July 31, 1988 and at 12:00 a.m. of each and every month thereafter to and including June 30, 1989; and shall prorate the business license taxes accordingly. All subsequent renewals shall be on a 12-month basis pursuant to division (B) of this section.

('86 Code, § 5.04.188) (Ord. 4059, passed - - )

Except as otherwise specifically provided in this Title 5, all business license taxes required to be paid thereby shall be deemed to be delinquent if not paid on or before or within the times herein after prescribed;

(A) Except as otherwise provided below, business license taxes shall be delinquent if not paid on or before the close of business on the last day of the month following the month in which the license expired.

(B) In the case of a newly established business for which the payment of a business license tax is required, payment thereof shall be deemed delinquent if not paid on or before the thirtieth day after commencement of operations of such business.

(C) In the case of business license taxes unpaid when a business has been discontinued, dissolved or otherwise terminated, any unpaid business license taxes not theretofore delinquent under other provisions of this section shall be deemed delinquent if not paid on or before the fifteenth day after termination of such business.

('86 Code, § 5.04.190) (Ord. 2306, passed 2-1-49; Am. Ord. 3658, passed - - ; Am. Ord. 3962, passed - - ; Am. Ord. 4059, passed - - )

For failure to pay a license tax when due, the Director of Finance shall add as a penalty a percentage of the original license tax on the first day of each month after the due date, providing that the total penalty to be added shall in no event exceed 100% of the amount of the original license tax; the penalty schedule to be as follows:

First month 10%

Second month 25%

Third month 50%

Fourth month 75%

Fifth month 100%

and provided further that such penalty shall not be less than $5, or 10%, whichever is greater.

('86 Code, § 5.04.191) (Ord. 3962, passed - - )

In addition to the penalties imposed by § 5.04.191 of the Code, the licensee shall be assessed interest at the rate of 1% per month, or fraction thereof, on the amount of the tax, exclusive of penalties, from the date on which the license tax first became delinquent until paid; however, payment shall not begin until the sixth month of delinquency.

('86 Code, § 5.04.192) (Ord. 3556, passed - - ; Am. Ord. 3658, passed - - ; Am. Ord. 3962, passed - - )

(A) Except as otherwise provided in this Title 5, every person conducting, managing, or carrying on any business in the city shall pay an annual license fee based upon the gross receipts of such business as follows:

ANNUAL GROSS RECEIPTS

ANNUAL GROSS RECEIPTS

(B) Commencing on January 1, 1989, and annually thereafter, the annual license fees payable hereunder shall be adjusted in relation to the Consumer Price Index issued by the Bureau of Labor Statistics of the United States Department of Labor for All Urban Consumers of the Greater Los Angeles Area as follows:

(1) For the annual business license fee set forth the in preceding Table; and

(2) For the most recent month for which such price index figure is available on the date any such license fee is due and annually thereafter.

(C) The adjustment in the annual license fees for any such one-year period shall be determined as follows;

(D) The price index figure for (a), the price index figure for (b) and the annual license fee set forth in the table shall be the basis upon which such adjustment shall be computed. The difference, if any, between the price index figure for (a) and the price index figure for (b) shall be ascertained by sub-tracting the lesser from the greater of such figures. Thereafter, such differences shall be divided by the price index figure for (a) which will provide the percentages of change, if any, in the price index figure. If such percentage of change represents an increase, then the annual business license fee shall be the annual business license fee set forth in the table plus the sum derived by multiplying the annual business license fee by such percentage of change. In no event, however, shall any annual license fee be less than those amounts set forth in the table.

('86 Code, § 5.04.200) (Ord. 3141, passed - - ; Am. Ord. 4059, passed - - ; Am. Ord. 4074, passed - - ; Am. Ord. 4171, passed - - )

Commencing on January 1, 1989, the following table shall be used for computing the special assess-ments for parking and business improvement areas imposed by Chapter 12.32 of this code;

ANNUAL GROSS RECEIPTS

ANNUAL GROSS RECEIPTS

Commencing on January 1, 1989, and annually thereafter, the annual license fees payable hereunder shall be adjusted in relation to the Consumer Price Index issued by the Bureau of Labor Statistics of the United States Department of Labor for All Urban Consumers of the Greater Los Angeles Area as follows:

(A) For the annual business license fee set forth in the preceding table; and

(B) For the most recent month for which such price index figure is available on the date any such license fee is due and annually thereafter. The adjustment in the annual license fees for any such one-year period shall be determined as follows: The price index figure for (a), the price index figure for (b) and the annual license fee set forth in the table shall be the basis upon which such adjustment shall be computed. The difference, if any, between the price index figure for (a) and the price index figure for (b) shall be ascertained by subtracting the lesser from the greater of such figures. Thereafter, such differences shall be divided by the price index figure for (a) which will provide the percentages of change, if any, in the price index figure. If such percentage of change represents an increase, then the annual business license fee shall be the annual business license fee set forth in the table plus the sum derived by multiplying the annual business license fee by such percentage of change. In no event, however, shall any annual license fee be less than those amounts set forth in the table.

('86 Code, § 5.04.201) (Ord. 4074, passed - - )

(A) Except as hereinafter provided in division (D), every person engaged in the business of conducting or operating a hotel, roominghouse, boardinghouse, apartment house, lodginghouse, apartment or bungalow court, and every person engaged in the business of renting or letting rooms, apart-ments or other accommodations shall pay an annual license fee based upon the total gross receipts of such business in accordance with the table set forth in § 5.04.200 of this code.

(B) If any such person derives gross receipts from such rentals at more than one location within the city, only one business license shall be required, but the gross receipts from all such locations within the city shall be included in computing the annual tax.

(C) Exclusions.

(1) Any one such residential unit actually occupied by the owner shall not be deemed to be a rental unit for purposes of this section.

(2) Any such second residential unit shall not be deemed to be a rental unit for purposes of this section; provided, however, the first such residential unit is owner-occupied and the owner does not own more than two such residential rental units within the city.

(D) For those residential rental units, the total annual gross rental receipts for which are $20,000 or less, the minimum business license tax set forth in the table in § 5.04.200 of this code shall be reduced by 50%. Except as expressly provided herein, all of the other provisions of the § 5.04.200 of this code shall remain in full force and effect.

(E) The Director of Finance may require any such person to furnish a statement of the street addresses of all such rental units within the city and the amount of gross receipts received from each such location.

('86 Code, § 5.04.202) (Ord. 3548, passed - - ; Am. Ord. 3814, passed - - ; Am. Ord. 3962, passed - - ; Am. Ord. 4212, passed - - )

(A) Every person engaged in the business of renting or letting a building, structure, or other property for commercial purposes, or a portion of such building, structure or property within the city for a purpose other than dwelling, sleeping or lodging to a tenant shall pay an annual license tax.

(B) A lessor may exclude from gross receipts any receipts received which represent rent for the use of the space by the lessor, a partner when the lessor is a partnership, or by an affiliated corporation.

('86 Code, § 5.04.203) (Ord. 3962, passed - - )

Every person, corporation, installation and/or maintenance of any outdoor advertising structure within the city shall pay an annual license fee per year in an amount established by City Council resolution and an additional amount established by City Council resolution per square foot of area of the advertising face of each such outdoor advertising structure located therein. If more than one such person, corporation, partnership or association shall be engaged in the business of installation or maintenance of any one outdoor advertising structure, only one such annual license fee shall be payable therefor, but each such individual and entity shall be liable for the payment thereof.

('86 Code, § 5.04.212) (Ord. 3546, passed - - ; Am. Ord. 4587, passed 6-27-11; Am. Ord. 4588, passed 7-11-11) Penalty, see § 5.04.191

No person shall engage in the business of retail sale of Christmas trees, except where such business is conducted in connection with another regularly established place of business for which a license has been issued, unless and until the applicant shall have (1) paid a license fee in an amount established by City Council resolution, and (2) deposited in the office of the Director of Finance a deposit in an amount established by City Council resolution, for each Christmas tree sales lot to assure that each such lot and the surrounding streets and sidewalks shall have been cleaned up, to the satisfaction of the city, after the completion of Christmas tree sales for the year in question.

(A) If any such lot and the surrounding streets and sidewalks shall have been cleaned up to the satisfaction of the city on or before December 31 following the Christmas in question, the city shall refund the deposit.

(B) If such cleanup work is not so completed by such date, the necessary cleanup work shall be completed by the city, and so much of such deposit as may be required to defray the cost thereof shall be retained by the city to defray such cost. Any unused balance of any such deposit shall be refunded to the applicant.

(C) If the cost of the cleanup exceeds the amount of the deposit, then the applicant shall be obligated to, and shall, pay such excess cost to the city forthwith.

(D) Inspections of such cleanup work shall be made by the Department and in the manner determined by the City Manager.

('86 Code, § 5.04.214) (Ord. 3542, passed - - ; Am. Ord. 3658, passed - - ; Am. Ord. 3962, passed - - ; Am. Ord. 4587, passed 6-27-11; Am. Ord. 4588, passed 7-11-11) Penalty, see § 5.04.191

Each person selling fireworks at wholesale to any fireworks stand in the city shall pay a license fee of $100.

('86 Code, § 5.04.216) (Ord. 3962, passed - - ) Penalty, see § 5.04.191

It shall be the duty of the Director of Finance to enforce each and all of the provisions of this chapter, and the Chief of Police shall render such assistance in the enforcement hereof as may from time to time be required by the Director of Finance or the City Council.

('86 Code, § 5.04.220) (Ord. 2306, passed 2-1-49; Am. Ord. 3962, passed - - )

The Director of Finance in the exercise of the duties imposed upon him or her, 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 ascertain whether the provisions of this chapter have been complied with.

('86 Code, § 5.04.230) (Ord. 2306, passed 2-1-49; Am. Ord. 3962, passed - - )

The City Tax and License Collector and each and all of his or her assistants and any police officer shall have the power and authority to enter free of charge, and at any reasonable time, any place of business required to be licensed herein, and demand an exhibition of its license certificate. Any person having such license certificate theretofore issued, in his or her possession or under his or her control, who wilfully fails to exhibit the same on demand shall be guilty of a misdemeanor.

('86 Code, § 5.04.240) (Ord. 2306, passed 2-1-49)

It shall be the duty of the City Tax and License Collector and each of his assistants to cause a complaint to be filed against any and all persons found to be violating any of the provisions of this chapter.

('86 Code, § 5.04.250) (Ord. 2306, passed 2-1-49)

The amount of any license tax and penalty imposed by the provisions of this chapter shall be deemed a debt to the city and any person carrying on any business without first having procured a license from the city so to do shall be liable to an action in the name of the city in any court of competent juris-diction for the amount of such license tax and penalty imposed on such business.

('86 Code, § 5.04.260) (Ord. 2306, passed 2-1-49) Penalty, see § 5.04.191

The conviction and 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 license tax to conduct such business, nor shall the payment of any license tax prevent a criminal prosecution for the violation of the provisions of this chapter. All remedies prescribed by this chapter shall be cumulative and the use of one or more remedies by the city shall not bar the use of other remedies for the purpose of enforcing the provisions of this chapter.

('86 Code, § 5.04.270) (Ord. 2306, passed 2-1-49)

The City Council hereby reserves the right to adopt by resolution any rules and regulations providing for the enforcement of this chapter.

('86 Code, § 5.04.280) (Ord. 2306, passed 2-1-49)