Anderson Municipal Code Ch. 5.04 Business Licenses—general Provisions

As used in Chapters 5.04 through 5.44, 5.52 and 5.56 and Sections 5.48.010 through 5.48.030, 5.68.010 and 5.64.030:

"Average number of persons employed" for a business having a fixed place of business within the city, means the average number of persons employed daily in the licensee's business during the previous fiscal year, as determined by adding the total number of employees earning wages during the pay period nearest the fifteenth day of each of the twelve preceding months and dividing the total by twelve. If the employer has been in business less than one year, he may use the average number of employees computed as above for the number of months he has been in business; if the employer has not previously engaged in business, he may estimate the average number of employees who will be employed by him during the remainder of the calendar year.

"Business" includes professions, trades and occupations and all and every kind of calling, whether or not carried on for profit.

"Collector" means the city tax collector, finance director or other city officer charged with the administration of Chapters 5.04 through 5.44, 5.52 and 5.56 and Sections 5.48.010 through 5.48.030, 5.68.010 and 5.64.030.

"Employee," for the purpose of determining the number of employees engaged in any business, calling or operation, shall mean any or all persons engaged in the operation or conduct of any business, whether as owner, any member of the owner's family, partner, agent, manager, solicitor or any and all other persons employed or working in the business.

"Fixed place of business" means the premises in the city occupied for the particular purpose of conducting a business thereat and regularly kept open for that purpose with a competent person in attendance for the purpose of conducting such business.

"Peddler" is defined to include every person not having a fixed place of business in the city who travels from place to place or has a stand, other than a stand licensed under Chapters 5.04 through 5.44, 5.52 and 5.56 and Sections 5.48.010 through 5.48.030, 5.68.010 and 5.64.030, upon any public street, alley or other public place, unenclosed driveway, vacant lot or parcel of land who sells or offers for sale any goods, wares or merchandise in his possession.

"Person" includes all domestic and foreign corporations, associations, syndicates, joint stock corporations, partnerships of every kind, clubs, Massachusetts, business or common law trusts, societies, and individuals transacting and carrying on any business in the city other than as an employee.

"Sale" includes the transfer, in any manner or by any means whatsoever, of title to property for a consideration; the serving, supplying or furnishing for a consideration of any property; and a transaction whereby the possession of property is transferred and the seller retains the title as security for the payment of the price shall likewise be deemed a sale. The foregoing definitions shall not be deemed to exclude any transaction which is or which, in effect, results in a sale within the contemplation of law.

"Solicitor" means any person, whether as agent or principal, who solicits or takes orders from house to house or from place to place in the city, for any goods, wares or merchandise or any article to be delivered at some time in the future or for services to be performed in the future or the making, manufacturing or repairing of any article whatsoever for future delivery.

"Sworn statement" means an affidavit sworn to before a person authorized to take oaths, or a declaration or certification made under penalty of perjury.

(Ord. 611 § 1 (part), 1993: Ord. 305 § 1 (part), 1974: prior code § 12.01)

Chapters 5.04 through 5.44, 5.52 and 5.56 and Sections 5.48.010 through 5.48 et al, are enacted solely to raise revenue for municipal purposes, and are not intended for regulation.

(Ord. 611 § 1 (part), 1993: Ord. 305 § 1 (part), 1974: prior code § 12.02)

Persons required to pay a license tax for transacting and carrying on any business under Chapters 5.04 et al, shall not be relieved from the payment of any license tax for the privilege of doing such business required under any other ordinance of the city, and shall remain subject to the regulatory provisions of other ordinances.

(Ord. 611 § 1 (part), 1993: Ord. 305 § 1 (part), 1974: prior code § 12.03)

A. There are imposed upon the businesses, trades, professions, callings and occupations specified in Chapters 5.04, et al, license taxes in the amounts hereinafter prescribed. 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 the city to do so and paying the tax hereinafter prescribed or without complying with any and all applicable provisions of Chapters 5.04, et al.

B. This section shall not be construed to require any person to obtain a license prior to doing business within the city if such requirement conflicts with applicable statutes of the United States or of the state of California. Persons not so required to obtain a license prior to doing business within the city nevertheless shall be liable for payment of the tax imposed by Chapters 5.04, et al.

(Ord. 611 § 1 (part), 1993: Ord. 305 § 1 (part), 1974: prior code § 12.04)

A separate license must be obtained for each branch establishment or location of the business, 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. Warehouses and distributing plants used in connection with and incidental to a business licensed under the provisions of Chapters 5.04, et al, shall not be deemed to be separate places of business or branch establishments. Any person conducting two or more types of business at the same location, under the same management, shall be required to obtain only one license for the carrying on of such businesses, and shall pay the fee for that business requiring the greater fee. The business license fee for the first business location shall be as stated in Chapters 5.04, et al, of this code; however, the business license fee for each subsequent branch establishment or location of a business, provided that the nature of the business and ownership of the business is the same, shall be only twenty-five percent of the business license fee set forth in Chapters 5.04, et al, of this code.

(Ord. 683, 1999: Ord. 611 § 1 (part), 1993: Ord. 305 § 1 (part), 1974: prior code § 12.05)

When any person shall, by use of signs, circulars, cards, telephone book or newspapers, advertise, hold out or represent that he is in business in the city or when any person holds an active license or permit issued by a governmental agency indicating that he is in business in the city, and such person fails to deny by a sworn statement given to the collector that he is not conducting a business in the city, after being requested to do so by the collector, then these facts shall be considered prima facie evidence that he is conducting a business in the city.

(Ord. 611 § 1 (part), 1993: Ord. 305 § 1 (part), 1974: prior code § 12.06)

None of the license taxes provided for by Chapters 5.04, et al, shall be so applied as to occasion an undue burden upon interstate commerce or be violative of the equal protection and due process clauses of the Constitutions of the United States and the state of California.

(Ord. 611 § 1 (part), 1993: Ord. 305 § 1 (part), 1974: prior code § 12.07)

A. Any person claiming an exemption pursuant to this section shall file a sworn statement with the collector stating the facts upon which the exemption is claimed, and in the absence of such statement substantiating the claim, such person shall be liable for the payment of the taxes imposed by Chapters 5.04, et al.

B. The collector shall, upon a proper showing contained in the sworn statement, issue a license to such person claiming exemption under this section without payment to the city of the license tax required by Chapters 5.04, et al.

C. The collector, after giving notice and a reasonable opportunity for hearing to a licensee, 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 herein.

(Ord. 611 § 1 (part), 1993: Ord. 305 § 1 (part), 1974: prior code § 12.08(a) (part))

Nothing in Chapters 5.04, et al, shall be deemed or construed to apply to any person transacting 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 of such taxes as are herein prescribed.

(Ord. 611 § 1 (part), 1993: Ord. 305 § 1, 1974: prior code § 12.08(a) (part))

The provisions of Chapters 5.04, et al, shall not be deemed or construed to require the payment for a license to conduct, manage or carry on any business, occupation or activity which is conducted by a religious, charitable, fraternal, scientific, literary, educational, labor or other organization which is organized and operated for nonprofit purposes and no part of the net earnings of which inures to the benefit of any private shareholder or individual.

(Ord. 611 § 1 (part), 1993: Ord. 305 § 1 (part), 1974: prior code § 12.08(b))

No public utility making franchise payments to the city and no insurance brokers or insurance salespersons shall be subject to the provisions of Chapter 5.04, et al.

(Ord. 653 § 1, 1997)

A. Every person required to have a license under the provisions of Chapters 5.04, et al, shall make application as hereinafter prescribed for the same to the collector of the city, and upon the payment of the prescribed license tax, the collector shall issue to such person a license which shall contain the following information:

1. The name of the person to whom the license is issued;

2. The business licensed;

3. The place where such business is to be transacted and carried on;

4. The date of the expiration of such license; and

5. Such other information as may be necessary for the enforcement of the provisions of Chapters 5.04, et al.

B. Whenever the tax imposed under the provisions of Chapters 5.04, et al, is measured by the number of vehicles, devices, machines or other pieces of equipment used, the collector shall issue only one license; provided that he may issue for each tax period for which the license tax has been paid one identification sticker, tag, plate or symbol for each item included in the measures of the tax from such items.

(Ord. 611 § 1 (part), 1993: Ord. 305 § 1 (part), 1974: prior code § 12.09)

A. Upon a person making application for the first license to be issued hereunder or for a newly established business, such person shall furnish to the collector a sworn statement, upon a form provided by the collector, setting forth the following information:

1. The exact nature or kind of business for which a license is requested;

2. The place where such business is to be carried on, and if the same is not to be carried on at any permanent place of business, the places of residence of the owners of same;

3. In the event that application is made for the issuance of a license to a person doing business under a fictitious name, the application shall set forth the names and places of residence of those owning the business;

4. In the event that the application is made for the issuance of a license to a corporation or a partnership, the application shall set forth the names and places of residence of the officers or partners thereof;

5. Any further information which the collector may require to enable him to issue the type of license applied for.

B. The collector shall not issue to any such person another license for the same or any other business until such person has furnished to him the sworn statement and paid the license tax as herein required.

(Ord. 611 § 1 (part), 1993: Ord. 305 § 1 (part), 1974: prior code § 12.10)

In all cases, the applicant for the renewal of a license shall submit to the collector 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 collector, setting forth such information concerning the applicant's business during the preceding year as may be required by the collector to enable him to ascertain the amount of the license tax to be paid by the applicant pursuant to the provisions of Chapters 5.04, et al.

(Ord. 611 § 1 (part), 1993: Ord. 305 § 1 (part), 1974: prior code § 12.11)

A. No statements shall be conclusive as to the matters set forth therein, nor shall the filing of the same preclude the city from collecting by appropriate action such sum as is actually due and payable hereunder. Such statement and each of the several items therein contained shall be subject to audit and verification by the collector, his deputies or authorized employees of the city, who are authorized to examine, audit, and inspect such books and records of any licensee or applicant for license, as may be necessary in their judgment to verify or ascertain the amount of license fee due.

B. All persons subject to the provisions of Chapters 5.04, et al, shall keep complete records of business transactions, including sales, receipts, purchases and other expenditures, and shall retain all such records for examination by the collector. Such records shall be maintained for a period of at least three years. No person required to keep records under this section shall refuse to allow authorized representatives of the collector to examine the records at reasonable times and places.

(Ord. 611 § 1 (part), 1993: Ord. 305 § 1 (part), 1974: prior code § 12.12)

It is unlawful for the collector or any person having an administrative duty under the provisions of Chapters 5.04, et al, to make known in any manner whatever 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 or 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. Provided that nothing in this section shall be construed to prevent:

A. The disclosure to, or the examination of records and equipment by another city official, employee or agent for collection of taxes for the sole purpose of administering or enforcing any provisions of Chapters 5.04, et al, or collecting taxes imposed hereunder;

B. The disclosure to, or the examination of records by, federal or state officials or the tax officials of another city or county or city and county, if a reciprocal arrangement exists or to a grand jury or court of law, upon subpoena;

C. The disclosure of information and results of examination of records of particular taxpayers, or relating to particular taxpayers, to a court of law in a proceeding brought to determine the existence or amount of any license tax liability of the particular taxpayers to the city;

D. The disclosure after the filing of a written request to that effect, to the taxpayer himself or to his successors, receivers, trustees, executors, administrators, assignees and guarantors, if directly interested, of information as to the items included in the measure of any paid tax, any unpaid tax or amounts of tax required to be collected, interest and penalties; further provided, however, that the city attorney approves each such disclosure and that the collector may refuse to make any disclosure referred to in this paragraph when in his opinion the public interest would suffer thereby;

E. The disclosure of the names and addresses of persons to whom licenses have been issued, and the general type or nature of their business;

F. The disclosure by way of public meeting or otherwise of such information as may be necessary to the city council in order to permit it to be fully advised as to the facts when a taxpayer files a claim for refund of license taxes, or submits an offer of compromise with regard to a claim asserted against him by the city for license taxes or when acting upon any other matter;

G. The disclosure of general statistics regarding taxes collected or business done in the city.

(Ord. 611 § 1 (part), 1993: Ord. 305 § 1 (part), 1974: prior code § 12.13)

A. If any person fails to file any required statement within the time prescribed, or if after demand therefor made by the collector he fails to file a corrected statement, or if any person subject to the tax imposed by Chapters 5.04, et al, fails to apply for a license, the 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. If the collector is not satisfied with the information supplied in statements or applications filed, he may determine the amount of any license tax due by means of any information he may be able to obtain.

C. If such a determination is made, the collector shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States Post Office at Anderson, California, postage prepaid, addressed to the person so assessed at his last-known address. Such person may, within fifteen days after the mailing or serving of such notice, make application in writing to the collector for a hearing on the amount of the license tax. If such application is made, the collector shall cause the matter to be set for hearing within fifteen days before the city council. The collector shall give at least ten days' notice to such person of the time and place of hearing in the manner prescribed above for serving notices of assessment. The council shall consider all evidence produced, and shall make findings thereon, which shall be final. Notice of such findings shall be served upon the applicant in the manner prescribed in this subsection for serving notices of assessment.

(Ord. 611 § 1 (part), 1993: Ord. 305 § 1 (part), 1974: prior code § 12.14)

Any person aggrieved by any decision of the collector with respect to the issuance or refusal to issue such license may appeal to the council by filing a notice of appeal with the clerk of the council. The council shall thereupon fix a time and place for hearing such appeal. The clerk of the council shall give notice to such person of the time and place of hearing by serving it personally or by depositing it in the United States Post Office at Anderson, California, postage prepaid, addressed to such person at his last-known address. The council shall have authority to determine all questions raised on such appeal. No such determination shall conflict with any substantive provision of Chapters 5.04, et al.

(Ord. 611 § 1 (part), 1993: Ord. 305 § 1 (part), 1974: prior code § 12.15)

In addition to all other power conferred upon him, the collector shall have the power, for good cause shown, to extend the time for filing any required sworn statement or application for a period not exceeding thirty days, and in such case to waive any penalty that would otherwise have accrued, except that six percent simple interest shall be added to any tax determined to be payable.

(Ord. 611 § 1 (part), 1993: Ord. 305 § 1 (part), 1974: prior code § 12.16)

No license issued pursuant to Chapters 5.04, et al, shall be transferable; provided, that where a 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 ten dollars, 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. Provided further that transfer, whether by sale or otherwise, to another person under such circumstances that the real or ultimate ownership after the transfer is substantially similar to the ownership existing before the transfer, shall not be prohibited by this section. For the purpose of this section, stockholders, bondholders, partnerships or other persons holding an interest in a corporation or other entity herein defined to be a person are regarded as having the real or ultimate ownership of such corporation or other entity.

(Ord. 611 § 1 (part), 1993: Ord. 305 § 1 (part), 1974: prior code § 12.17)

A duplicate license may be issued by the collector to replace any license previously issued under Chapters 5.04, et al, which has been lost or destroyed upon the licensee filing a statement of such fact and at the time of filing such statement paying to the collector a duplicate license fee of ten dollars.

(Ord. 611 § 1 (part), 1993: Ord. 305 § 1 (part), 1974: prior code § 12.18)

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.

(Ord. 611 § 1 (part), 1993: Ord. 305 § 1 (part), 1974: prior code § 12.19(a))

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 the business for which it is issued.

(Ord. 611 § 1 (part), 1993: Ord. 305 § 1 (part), 1974: prior code § 12.19(b))

A. Whenever identifying stickers, tags, plates or symbols have been issued for each vehicle, device, machine or other piece of equipment included in the measure of a license tax, the person to whom such stickers, tags, plates or symbols have been issued shall keep firmly affixed upon each vehicle, device, machine or piece of equipment the identifying sticker, tag, plate or symbol which has been issued therefor at such locations as are designated by the collector. Such sticker, tag, plate or symbol shall not be removed from any vehicle, device, machine or piece of equipment kept in use during the period for which the sticker, tag, plate or symbol is issued.

B. No person shall fail to affix as required in this section any identifying sticker, tag, plate or symbol to the vehicle, device, machine or piece of equipment, for which it has been issued at the location designated by the collector, or give away, sell or transfer such identifying sticker, tag, plate or symbol to another person, or permit its use by another person.

(Ord. 611 § 1 (part), 1993: Ord. 305 § 1 (part), 1974: prior code § 12.19(c), (d))

A. Unless otherwise specifically provided, all annual license taxes, under the provisions of Chapters 5.04, et al, shall be due and payable in advance on the first day of July of each year; provided that license taxes covering new operations commenced after the first day of July may be prorated for the balance of the license period.

B. Except as otherwise provided in Chapters 5.04, et al, license taxes, other than annual, required hereunder shall be due and payable as follows:

1. Semiannual license taxes, by the appropriate rate, on the first day of January and the first day of July of each year;

2. Quarterly license taxes, by the appropriate rate, on the first day of January, April, July and October of each year;

3. Monthly license taxes, by the appropriate rate, on the first day of each and every month;

4. Weekly flat-rate license taxes on Monday of each week in advance;

5. Daily flat-rate license taxes each day in advance;

6. Other flat-rate license taxes are payable in advance on the first day of business and thereafter on the first day of any applicable period.

(Ord. 611 § 1 (part), 1993: Ord. 305 § 1 (part), 1974: prior code § 12.20)

A. For failure to pay a license tax when due, the collector shall add a penalty of ten percent of the license tax on the last day of each month after the due date thereof, providing that the amount of such penalty to be added shall in no event exceed one hundred percent of the amount of the license tax due.

B. No license or sticker, tag, plate or symbol shall be issued, nor one which has been suspended or revoked, shall be reinstated or reissued, to any person, who at the time of applying therefor, is indebted to the city for any delinquent license taxes unless such person, with the consent of the collector, enters into a written agreement with the city through the collector, to pay such delinquent taxes, plus six percent simple annual interest upon the unpaid balance, in monthly installments, or oftener, extending over a period of not to exceed one year.

C. In any agreement so entered into, such person shall acknowledge the obligation owed to the city and agree that, in the event of failure to make timely payment of any installment, the whole amount unpaid shall become immediately due and payable and that his current license shall be revocable by the collector upon thirty days' notice. In the event legal action is brought by the city to enforce collection of any amount included in the agreement, such person shall pay all costs of suit incurred by the city, or its assignee, including a reasonable attorney's fee. The execution of such an agreement shall not prevent the prior accrual of penalties on unpaid balances at the rate provided in this section, but no penalties shall accrue on account of taxes included in the agreement, after the execution of the agreement, and the payment of the first installment and during such time as such person shall not be in breach of the agreement.

(Ord. 611 § 1 (part), 1993: Ord. 305 § 1 (part), 1974: prior code § 12.21)

No refund of an overpayment of taxes imposed by Chapters 5.04, et al, shall be allowed in whole or in part unless a claim for refund is filed with the collector within a period of three years from the last day of the calendar month following the period for which the overpayment was made, and all such claims for refund of the amount of the overpayment must be filed with the collector on forms furnished by him and in the manner prescribed by him. Upon the filing of such a claim and when he determines that an overpayment has been made, the collector may refund the amount overpaid.

(Ord. 611 § 1 (part), 1993: Ord. 305 § 1 (part), 1974: prior code § 12.22)

The amount of any license tax and penalty imposed by Chapters 5.04, et al, shall be deemed a debt to the city. An action may be commenced in the name of the city in any court of competent jurisdiction for the amount of any delinquent license tax and penalties.

(Ord. 611 § 1 (part), 1993: Ord. 305 § 1 (part), 1974: prior code § 12.46)

All remedies prescribed under Chapters 5.04, et al, shall be cumulative and the use of one or more remedies by the city shall not bar the use of any other remedy for the purpose of enforcing these provisions.

(Ord. 611 § 1 (part), 1993: Ord. 305 § 1 (part), 1974: prior code § 12.47)

Neither the adoption of Chapters 5.04, et al, nor their superseding of any portion of any other ordinance of the city shall in any manner be construed to affect prosecution for violation of any other ordinance committed prior to July 1, 1974, nor be construed as a waiver of any license or any penal provision applicable to any such violation, nor be construed to affect the validity of any bond or cash deposit required by any ordinance to be posted, filed or deposited, and all rights and obligations thereunto appertaining shall continue in full force and effect.

(Ord. 611 § 1 (part), 1993: Ord. 305 § 1 (part), 1974: prior code § 12.48 (part))

Where a license for revenue purposes has been issued to any person by the city and the tax paid for the business for which the license has been issued under the provisions of any ordinance heretofore enacted and the term of such license has not expired, then the license tax prescribed for the business by Chapters 5.04, et al, shall not be payable until the expiration of the term of such unexpired license.

(Ord. 611 § 1 (part), 1993: Ord. 305 § 1 (part), 1974: prior code § 12.48 (part))

The collector may make rules and regulations, not inconsistent with the provisions of Chapters 5.04, et al, as may be necessary or desirable to aid in the enforcement of these provisions.

(Ord. 611 § 1 (part), 1993: Ord. 305 § 1 (part), 1974: prior code § 12.44)

It shall be the duty of the collector, and he is directed to enforce each and all of the provisions of Chapters 5.04, et al, and the chief of police shall render such assistance in the enforcement hereof as may from time to time be required by the collector or the city council.

The collector, in the exercise of the duties imposed upon him hereunder, and acting through his 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 Chapters 5.04, et al, have been complied with.

The collector and each and all of his assistants and any police officer shall have the power and authority (upon obtaining an inspection warrant therefor to enter free of charge and at any reasonable time, any place of business required to be licensed in Chapters 5.04, et al, and demand an exhibition of its license. Any person having such license theretofore issued, in his possession or under his control, who wilfully fails to exhibit the same on demand, is guilty of a misdemeanor and subject to the penalties provided for by Chapters 5.04, et al. It shall be the duty of the 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.

(Ord. 611 § 1 (part), 1993: Ord. 305 § 1 (part), 1974: prior code § 12.45)

Any person violating any of the provisions of Chapters 5.04, et al, or knowingly or intentionally misrepresenting to any officer or employee of this city any material fact in procuring the license or permit provided for in the abovementioned provisions is guilty of a misdemeanor and, upon conviction thereof, shall be punishable as provided in Section 1.20.010 of this code.

(Ord. 611 § 1 (part), 1993: Ord. 305 § 1 (part), 1974: prior code § 12.49)

Ten percent of the total gross annual revenues general from the business license fees shall be used to promote business activity and to encourage new businesses to locate within the city. This amount shall be paid to a non-profit organization, designated by the city council though resolution, which agrees to use the funds to promote these objectives.

(Ord. 611 § 1 (part), 1993)

(Ord. No. 841, § 1, 3-2-2021)