Article 1 — GENERAL PROVISIONS

This chapter establishes the business licensing law of the city. This chapter shall apply to all business activity located or operating within the boundaries of the City of Antioch and to the extent of, but not beyond, the city's power to tax.

(Ord. 2082-C-S, passed 3-25-14)

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

BUSINESS. An establishment engaged in one or more commercial or mercantile activities for the purpose of earning, in whole or in part, a profit or livelihood whether or not a profit or livelihood is actually earned thereby. The rental or lease of real property is a BUSINESS subject to taxation under this chapter.

BUSINESS ACTIVITY. A commercial or mercantile activity, together with all devices, machines, articles, and appurtenances used therein, which is conducted for the purpose of earning, in whole or in part, a profit or livelihood whether or not a profit or livelihood is actually earned thereby.

BUSINESS BY VEHICLE. The business of providing a service or soliciting work, labor or services to be performed from a vehicle. Such business shall include, but not be limited to, the following: janitorial, gardening, pest control, mechanics, handyman, pet/house sitting, and the like. BUSINESS BY VEHICLE shall not be deemed to apply to the delivery of goods, wares, or merchandise purchased by retail merchants in the city at wholesale prices and delivered to such merchants in the city for resale by them for use or consumption by the public off the premises, nor to persons operating such vehicles together and in conjunction with a fixed place of business within the city for which such business a license fee is paid under other provisions of this chapter. This definition shall not be interpreted as reclassifying any other business as defined in this section.

CARD ROOM. Any room, enclosure, or space furnished with a table or tables used, or intended to be used, as a card table for the playing of cards and similar games, the use of which table is available to the public, or where card playing or instruction in card playing or both, is conducted as a whole or as a part of the activities therein and as defined in Chapter 4 of Title 5.

COMPUTER GAMING AND INTERNET ACCESS BUSINESSES. Defined in Chapter 11 of Title 5.

CONDOMINIUM and CONDOMINIUM CONVERSION. Defined in § 9-5.203 of Chapter 5 of Title 9.

CONTRACTOR. Any person who engages with the owner, lessee, or other person in possession of any lot or parcel of land or building for the erection, construction, or repair of any building or structure in the city, or for the doing of any plumbing, wiring, heating, air-conditioning, drainage, irrigation, brick laying, cement work, sewer work, painting, tile work, carpenter work, lathing, plastering, roofing, shingling, landscaping, fencing, interior decorating, or any other work in connection with any of the building trades in the city, whether the same be by contract at a fixed price, upon the cost of material and labor basis, or upon the cost of construction plus a percentage thereof basis.

ENGAGED IN BUSINESS. The conducting, managing, or carrying on of any profession, trade, calling, occupation, or commercial enterprise, or any other activity for profit or livelihood in the city as owner, officer, agent, manager, employee, servant, or lessee of any of them.

FLEA MARKET. The occasional sale of used goods, wares, and merchandise on commercially zoned property operated by the licensee who is not otherwise licensed for retail sales. Any such sale shall be conducted on such property and shall not exceed two days in length and shall not be conducted more than two times per calendar year.

FORTUNE-TELLER. A person who practices or who professes to practice the business or art of astrology, palmistry, phrenology, card reading, fortune-telling, cartomancy, clairvoyance, crystal gazing, hypnotism, mediumship, prophecy, augury, divination, magic, or necromancy, or who receives a gift or a fee for such practice, or where admission is charged.

GROSS RECEIPTS. Shall have the meaning set forth in § 3-1.201(C) of this chapter.

ITINERANT VENDOR. Any person who engages in a temporary or transient business in the city, selling goods, wares, merchandise, or any other thing of value with the intention of conducting such business in the city for a period of not more than 90 days and who, for the purpose of carrying on such business, hires, leases, or occupies any room, doorway, vacant lot, building, or other place for the exhibition or sale of goods, wares, merchandise, or other thing of value. If the place in which a business is conducted is rented or leased for a period of 90 days or less, such fact shall be presumptive evidence that the business carried on therein is a transient business.

LARGE MULTI-FAMILY LANDLORD. As defined in Chapter 1 of Title 11.

LICENSEE. Any person to whom a license has been issued under this chapter.

MASSAGE ESTABLISHMENT, MASSAGE THERAPY AND MASSAGE THERAPY TECHNICIAN. Defined in Chapter 19 of Title 5.

PERSON. Shall have the meaning set forth in § 1-3.13 of this Code.

PROFESSIONAL. Shall have the meaning set forth in § 3-1.218 of this chapter.

PROMOTIONAL SALE AND MERCHANDISE SHOW. An event organized or sponsored by six or more licensees having fixed places of business holding valid business licenses under this chapter, in which itinerant vendors, authorized by the sponsoring licensees, exhibit and sell goods, wares, and merchandise. No such sale may exceed seven days.

RENTAL UNIT or RESIDENTIAL RENTAL UNIT. As defined in Chapter 1 of Title 11.

RESIDENTIAL LANDLORD. As defined in Chapter 1 of Title 11.

SALE. Defined in § 3-1.232 of this chapter.

STREET. All streets, avenues, alleys, highways, courts, lanes, places, squares, curbings, sidewalks, and other ways in the city which have been or may hereafter be dedicated as such or which, though not dedicated, are open to public use.

TAX ADMINISTRATOR. The individual designated by the City Manager to perform the duties specified under this chapter.

VENDING MACHINE or AMUSEMENT DEVICES. Any machine charging to dispense any item, product, amusement, or service.

(Ord. 2082-C-S, passed 3-25-14; Am. Ord. 2094-C-S, passed 12-9-14; Am. Ord. 2227-C-S, passed 6-27-2023)

(A) Except as provided in § 3-1.120, it shall be unlawful for any person to commence, conduct or purport to commence or conduct, either directly or indirectly, any business activity in the city without having an unrevoked license under this chapter so to do, valid and in effect at the time, and without paying the required taxes and fees therefore and complying with any and all regulations of such business provided in this chapter, unless such person is exempt under this chapter. Licensees shall promptly inform the city of any change in operation, ownership, location and/or name of licensed businesses. No person who is an employee, or who is the direct representative of a licensee, shall be required to pay a license tax for doing any part of the work of such licensee.

(B) No person may advertise or announce a business activity in the city until he or she has obtained a business license, and where required by this Code, a permit. Advertising or announcement

includes, but is not limited to, disseminating pamphlets or handbills, publishing newspaper announcements, electronic advertisement on the internet or otherwise, and purchasing radio and television spots.

(Ord. 2082-C-S, passed 3-25-14)

Except as otherwise provided in this chapter, all business licenses shall be issued for one year from the date of issuance and must be renewed annually. It is the responsibility of the business owner to renew the business license upon expiration regardless of whether the notice of expiration was received.

(Ord. 2082-C-S, passed 3-25-14)

The daily license taxes provided in this chapter shall be due and payable each day in advance.

(Ord. 2082-C-S, passed 3-25-14)

(A) The business licensed required by § 3-1.103 for any residential landlord shall be a residential landlord license.

(B) As a condition of issuance of a residential landlord license, the residential landlord shall do each of the following, as may be required by the license application or related procedures:

(1) Provide information and documentation related to the rental housing business, including any information and documentation required pursuant to Chapter 2 of Title 11;

(2) Certify the existence or nonexistence of facts related to the rental housing business, including any certification required pursuant to Chapter 2 of Title 11; and

(3) Pay the residential landlord tax, as required by § 3-1.217, in addition to any program fees collected pursuant to Chapter 2 of Title 11.

(Ord. 2227-C-S, passed 6-27-2023)

A business license may be issued to a business entity or to a natural person lawfully operating under a fictitious name. In all other cases, an applicant business must obtain a business license in the true name of the natural person or persons who are the applicant(s).

(Ord. 2082-C-S, passed 3-25-14)

(A) The Tax Administrator or his or her designee shall keep, as required per the city’s adopted record retention policy, all applications and related records for business licenses, renewals and revocations.

(B) The Tax Administrator or his or her designee shall collect and administer the business license tax.

(C) The Tax Administrator, in consultation with the City Attorney, and subject to the approval of the City Manager, may:

(1) Make rules and regulations not inconsistent with this chapter as may be necessary or desirable to aid in its enforcement; and

(2) Promulgate guidelines for the apportionment of the gross receipts of businesses which operate both inside and outside the city to assist taxpayers in calculating the portion of their activities

subject to the tax imposed by this chapter.

(3) The Tax Administrator shall give notice of rules and guidelines adopted pursuant to this section in the manner required by law for publication of ordinances of the City Council and such rules

shall be effective upon such notice. No such rule, regulation or guideline may increase the tax due from any person under this chapter as “increase” is defined by Cal. Gov’t Code § 53750(h).

(Ord. 2082-C-S, passed 3-25-14; Am. Ord. 2092-C-S, passed 8-12-14)

The issuance of a license pursuant to the provisions of this chapter evidences compliance with the requirements of this chapter that a licensee obtain a license and pay a tax and all applicable fees and shall not authorize the licensee to engage in any activity which for any reason is in violation of any federal, state or local law. Any business license issued with respect to any such business shall be void.

(Ord. 2082-C-S, passed 3-25-14)

A licensee must report the loss of any license, whether in the form of a sticker, tag, card, paper, or otherwise. The Tax Administrator or his or her designee shall issue the licensee a duplicate license upon the payment of a prescribed fee which shall be established by resolution of the City Council from time to time.

(Ord. 2082-C-S, passed 3-25-14)

(A) Posting. Every person required to have a license pursuant to this chapter engaged in business at a fixed place shall conspicuously post such license at that place at all times business is conducted there.

(B) Carrying. Every person required to have such a license and not having a fixed place of business shall carry such license at all times while conducting the business activity for which the license was granted.

(C) Presentation on demand. Every person having a license shall produce and exhibit the license when applying for a renewal thereof and whenever requested to do so by any police officer, the Tax Administrator or his or her designee or by any other person authorized to issue or inspect licenses or collect business license taxes, or authorized to enforce the provisions of this chapter or of this Code.

(Ord. 2082-C-S, passed 3-25-14)

(A) Every application for a business license submitted under this chapter shall include an application fee in an amount established by resolution of the City Council from time to time, be signed by the applicant and contain information prescribed by the Tax Administrator or his or her designee. The determination of whether the application is complete shall be made in the manner prescribed by the Tax Administrator or his or her designee.

(B) Such application shall contain the name, location, and ownership of the business and the actual total gross receipts thereof for the 12 months immediately preceding month in which the application is submitted, or a fair and reasonable estimate of total gross receipts for the first 12 months of operation if operated less than 12 months prior to the date upon which the application is submitted.

(C) An applicant shall furnish all other information pertinent to the provisions of this chapter or other city laws applicable to the operation of such business in the manner the Tax Administrator or his or her designee shall prescribe. Where the substantive regulations of particular business activities under this Code or applicable law require, the Tax Administrator or his or her designee may require fingerprints and photo identification of every person authorized to conduct business under the license.

(Ord. 2082-C-S, passed 3-25-14)

(A) Business license applications shall be subject to the approval of the Tax Administrator or his or her designee. Any person aggrieved by a decision of the Tax Administrator or his or her designee may request a review of that decision by the City Manager by a writing submitted to the City Clerk within seven calendar days of the decision of which review is sought.

(B) Before issuing any business license pursuant to this chapter, the Tax Administrator or his or her designee must confirm the applicant has agreed to abide by all the conditions and restrictions imposed under this Code.

(C) Each license issued under this chapter shall state the period of its validity, the name of the licensee, the business licensed, and the location or place where the business is to be conducted.

(Ord. 2082-C-S, passed 3-25-14)

(A) Generally. Upon receipt of a complete application, the Tax Administrator or his or her designee shall investigate facts in consultation with appropriate city and county agencies. This investigation shall ensure that the action on each business license application is consistent with the intent and purpose of this chapter and the activity to be licensed is in compliance with zoning and other applicable laws.

(B) First Amendment activities. In the case of businesses involving First Amendment activities, this investigation shall be completed within ten days and the Tax Administrator's or his or her designee decision approving or denying the business license shall be made within that ten-day period.

(Ord. 2082-C-S, passed 3-25-14)

(A) Business activities involving free speech. The Tax Administrator or his or her designee shall approve an application for business activities involving free speech unless he or she makes any of the following findings on the basis of substantial evidence in the record of the decision:

(1) The building, structure, premises, or the equipment used to conduct the business activity fails to comply with all applicable health, zoning, fire, building and safety laws of the state or of the city;

(2) The applicant has knowingly made any false, misleading or fraudulent statement of material fact in the application for the business license or in any report or statement required to be filed with

the Tax Administrator; or his or her designee;

(3) The business is prohibited by applicable law, including but not limited to zoning requirements applicable to the propose site of the business;

(4) The applicant has failed to pay any sum required by this Code or other applicable law with respect to the activity to be licensed;

(B) Business activities not involving free speech. The Tax Administrator or his or her designee shall not approve an application for a business license for business activities not involving free speech if he or she makes any of the following findings:

(1) The building, structure, premises, or the equipment used to conduct the business activity fails to comply with all applicable health, zoning, fire, building and safety laws of the state or of the city.

(2) The applicant has knowingly made any false, misleading or fraudulent statement of material fact in the application for the business license or in any report or statement required to be filed with

the Tax Administrator, or his or her designee.

(3) The business is prohibited by regulation applicable law, including but not limited to zoning requirements applicable to the propose site of the business.

(4) The applicant is found to have committed a crime involving moral turpitude which is substantially related to the business activity for which the license is sought.

(5) The applicant, his or her agent or employee, or any person connected or associated with the applicant as partner, director, officer, stockholder, associate or manager, has committed, assisted

in, or incited the commission of any act, or act of omission, which would be grounds for adverse action under this chapter if committed by a licensee.

(6) The establishment of the business will be detrimental to the public health, safety or welfare.

(7) The applicant has failed to pay any sum required by this Code or other applicable law with respect to the activity to be licensed.

(Ord. 2082-C-S, passed 3-25-14)

(A) Limitation on new applications. If an application is denied, the Tax Administrator or his or her designee shall not process a new application by that applicant for the business activity described in the application for 12 months after the denial unless the Tax Administrator or his or her designee determines that the reason for the denial has been cured. The Tax Administrator or his or her designee shall refund business license taxes, but not any separate application fee, paid for a business license that is denied or withdrawn.

(B) Appealability. Any person aggrieved by the grant or denial of an application for a business may appeal that decision pursuant toChapter 4 of Title 1 of the Antioch Municipal Code. If the business involves First Amendment activity, or for a license to manage such an establishment, then at the discretion of the City Manager, the City Manager or designee may hear that appeal if it is not possible to convene a quorum of the Board of Administrative Appeals in a timely manner. In such situation the City Manager or designee shall act on that appeal and render a written decision within seven days of receipt of a timely appeal unless the appellant should consent to decision at a later time.

(Ord. 2082-C-S, passed 3-25-14)

Separate licenses shall be obtained for each kind or class of business carried on at a location; provided, however, any person carrying on a business at one location containing several departments, all of which are presided over and carried on exclusively by such person as proprietor or by members of his or her immediate family (parents, spouse, or children) need pay only one license tax which shall be the full license tax of whichever business activity is subject to the highest license tax under this chapter.

(Ord. 2082-C-S, passed 3-25-14)

Separate licenses shall be obtained for each branch establishment or separate place of business in which the business is conducted.

(Ord. 2082-C-S, passed 3-25-14)

(A) Generally. The operative date for a business license shall be the date the completed and approved application is processed.

(B) Renewals. The operative date for a business license renewal shall be from the first day of the month following the expiration date.

(Ord. 2082-C-S, passed 3-25-14)

(A) Generally. Except as otherwise provided in division (E) of this section, when an applicant submits a timely business license renewal, the Tax Administrator or his or her designee shall renew the license effective the first day of the month following the expiration date.

(B) Renewal application deadlines. Every person desiring to continue in business after the expiration of a license shall apply for renewal not less than 30 days after expiration of the license. In the case of a business activity having a fixed location, a license for a different location shall be reviewed as a new application rather than as a renewal.

(C) Conduct of business after expiration of license. In recognition of the fact that applications for renewal of a business license are submitted after the expiration date the 30 day renewal grace period is from the expiration date in which to renew without penalties.

(D) Late application. Failure to file an application to renew a business license within the 30 days permitted by §3-1.120 is a violation of this Code punishable as set forth inChapter 2 of Title 1. However, a licensee may submit a late application which shall be processed with appropriate delinquent penalties assessed after 30, 60 and 90 days. The city does not honor post mark dates; an application is considered received when physically delivered to City Hall.

(E) Imposition of conditions on renewal/hearings. Upon 30 days' written notice to a licensee, the Tax Administrator or his or her designee may impose conditions on renewal of a license as may be required to ensure the business operates consistently with the requirements of this Code and the public health, safety and welfare provided, however, that conditions limiting hours of operation must be approved by the City Manager.

(F) Appeal of conditions of renewal. Any person aggrieved by the imposition of conditions on a renewal may request review by the City Manager by a writing submitted to the City Clerk within 30 days of the decision to be reviewed.

(G) Associated fees. No license shall be renewed unless all other city fees and taxes owed by the applicant are paid in full.

(H) Refunds. Payment of business license is final and non refundable for any reason except as specified in §3-1.116.

(Ord. 2082-C-S, passed 3-25-14)

(A) Transfers of ownership. A new business license is required upon a transfer in ownership of a business required to have a license pursuant to this chapter. The new license shall be issued upon: (i) the filing of a complete application and the payment of all required fees and tax; (ii) a finding that there has been no change in the location, nature or scope of business; and (iii) a finding that the previous owner has a valid business license at the time of transfer. However, if the original business license application required the business owner or manager to be fingerprinted and/or subject to a background investigation, then the new business owner or manager must also be fingerprinted and the new license shall be subject to a background investigation. The following shall be considered transfers of licensed businesses subject to this division (A):

(1) The addition or withdrawal of a partner or partners;

(2) The transfer of a business from one partnership to another;

(3) The transfer of a business from a partnership to a corporation;

(4) The transfer of a business from one corporation to another;

(5) The transfer of a business from a corporation to a partnership;

(6) The transfer of a business from a corporation to a natural person, or vice versa, unless the corporation's sole shareholder and the natural person are the same;

(7) The transfer of a business from a partnership to a natural person, or vice versa; or

(8) The transfer of a majority share of stock in a corporation in one or more transactions within 12 months.

(B) Change of name or contact information. Whenever a business required to be licensed pursuant to this chapter changes its name, contact information or mailing address, a business license change form is required, along with payment of an application fee pursuant to § 3-1.112. The tax imposed under Article 2 of this chapter shall not be imposed with respect to the issuance of such a new license. If the changes are in conjunction with and during the renewal period, then an additional application fee is not charged unless payment is delinquent.

(C) Change of location. Whenever a business required to be licensed pursuant to this chapter changes its business location, a new business license application is required, along with the payment of an application fee pursuant to § 3-1.112. The tax imposed under Article 2 of this chapter shall not be imposed with respect to the issuance of such a new license. If the changes are in conjunction with and during the renewal period, then an additional application fee is not charged unless payment is delinquent.

(D) Change in business. Whenever a business required to be licensed pursuant to this chapter changes the nature or scope of the business a new business license application is required, along with the payment of an application fee pursuant to § 3-1.112. The tax imposed under Article 2 of this chapter shall not be imposed with respect to the issuance of such a new license. If the changes are in conjunction with and during the renewal period, then an additional application fee is not charged unless payment is delinquent.

(E) Termination/closures in business. Businesses must notify the city of the termination or closure of the business in writing and surrender the business license certificate or all fees shall be due and retroactively collected and subject to late penalties. Surrender of the business license certificate terminates business tax liability except for prior amounts due. Failure to surrender the business license certificate is prima facie evidence that the business has been operating.

(Ord. 2082-C-S, passed 3-25-14)

(A) The Tax Administrator or his or her designee may suspend or revoke a business license if he or she finds on the basis of substantial evidence in the record of his or her decision that one or more of the following conditions exist:

(1) For businesses involving First Amendment activities.

(a) Any ground exists which would justify refusal to grant an initial license to the business under §3-1.115(A) of this Code were a new license required;

(b) That the licensee, licensee's employees, agents or manager has violated applicable law in the exercise of any rights granted by the license;

(c) That the licensee, licensee's employees, agents or manager published, uttered or disseminated any false, deceptive or misleading statements or advertisements in connection with the

licensed business;

(d) That the licensee has failed to notify the Tax Administrator or his or her designee of any change in the licensed business as required by this chapter within ten days after such change;

(e) That the licensee, licensee's employees, agents or manager has violated any conditions or restrictions of the license;

(f) That the licensee, the licensee's employees, agents or manager have permitted, allowed or failed to take reasonable steps to prevent the use of the business as a base or magnet for

unlawful activity, including, but not limited to, solicitation, prostitution or drug trafficking.

(2) Businesses that do not involve First Amendment activities.

(a) Any ground exists which would justify revocation of a license under division (A)(1) above;

(b) That the licensee committed a crime of moral turpitude which bears a substantial relationship to the conduct of the licensed business activity;

(c) That the licensee has been held liable for or convicted of any offense involving the maintenance of a nuisance resulting from the exercise of any rights permitted by the license, including but

not limited to the issuance of an administrative citation unless that citation is determined to be unfounded by a court of competent jurisdiction;

(d) That the licensee, licensee's employees, agents or manager, has violated any rule or regulation of any governmental agency relating to the licensed business;

(e) That the licensee has conducted the licensed business in a manner contrary to the health, safety and the general welfare.

(B) Any person aggrieved by a decision to revoke or suspend a license under this chapter may appeal to the City Manager by a writing filed with the City Clerk within seven calendar days of the decision to be reviewed. The City Manager shall act on an appeal from the revocation of suspension of a license for a business involving First Amendment activities and render a written decision within seven days of receipt of a timely appeal unless the appellant should consent to decision at a later time.

(Ord. 2082-C-S, passed 3-25-14)

(A) No business license tax or fees shall be refunded to any licensee upon revocation or suspension of a business license.

(B) Upon revocation of any business license under this chapter, no business license to operate the same business activity shall be granted to the same person for one year and, thereafter, only upon action by the City Manager.

(C) Whenever a license is suspended or revoked, the licensee shall surrender to the Tax Administrator or his or her designee all business licenses, license stickers, tags, cards, or other evidence of the license.

(D) Upon revocation or suspension of a license under this chapter, the licensee shall immediately cease operation of the licensed business. Except as otherwise provided in this chapter or other applicable law, a licensee may resume operation when a stated suspension period expires.

(Ord. 2082-C-S, passed 3-25-14)

(A) Authority to condition license. The Tax Administrator or his or her designee may condition any business license if he or she finds on the basis of substantial evidence in the record of the decision that grounds for denial or revocation of a business license exist including, but not limited to, a finding that business has been conducted or operated in a manner detrimental to the public health, safety and general welfare in that:

(1) The licensee, the licensee's agent, manager or employees have failed to maintain the premises in a neat and clean condition and have allowed the business premises to deteriorate and

become blighted;

(2) The licensee, the licensee's agent, manager or employees have allowed or failed to take reasonable steps to discourage unlawful activity on or immediately adjacent to the business premises;

or

(3) The licensee, the licensee's agent, manager or employees have failed to provide adequate parking to serve the volume of patrons it generates or otherwise caused traffic-related noise and

disturbances.

(B) Application to change conditions. The Tax Administrator or his or her designee may change, modify or eliminate conditions on a license upon written request of the licensee if he or she finds that the reasons for the conditions have been cured.

(C) Consent to right of entry. If the Tax Administrator or his or her designee finds that unannounced inspections of the business premises are necessary to enforce the provisions of this chapter, it may impose as a condition of the license that the applicant or licensee consent to entry of the applicant's or licensee's place of business at all reasonable times by any city officer or employee authorized to enforce the provisions of this Code. Upon presentation of proper credentials by any such officer or employee, the applicant or licensee shall comply with such inspection. Nothing in this division is intended to limit the power of the Tax Administrator, or his or her designee city officers, or employees to enter any place held open to the public or otherwise to create a reasonable expectation of privacy.

(D) Noise abatement. Whenever the Tax Administrator or his or her designee determines that noise from any business licensed under this chapter interferes with the right of neighbors to the peaceful and quiet use and enjoyment of property, or has violated Chapter 17 of Title 5 (Disturbing the Peace) of this Code, the Tax Administrator or his or her designee may require the licensed premises to be soundproofed or that the licensee take other steps to reduce noise to a reasonable level. The Tax Administrator or his or her designee shall balance the interests of all affected parties with any hardship which will result from the order. The Tax Administrator or his or her designee may rely on substantial evidence, including, but not limited to that, provided by other city employees and officers.

(Ord. 2082-C-S, passed 3-25-14)

(A) No license shall be issued before any land use approval under the Antioch Municipal Code is granted or any permit required under the Antioch Municipal Code pursuant to the city's police power is granted. Such permits include but are not limited to massage establishments, computer gaming and internet access businesses, taxis/limousines, and card rooms.

(B) No license shall be issued for a circus, boxing contest, boxing or sparring exhibition, sideshow, dance hall, skating rink, bowling lane, amusement or recreation parlor or place of any description, or similar enterprise until the applicant has applied for a permit to be issued by the city. The city may deny any such application if he or she determines that the granting of the permit will be contrary to

the preservation of the public peace, health safety, or general welfare. The city may approve such a permit on such terms, conditions, and restrictions upon the operation, management, and conduct of such business, not in conflict with any applicable law, as he or she may deem necessary or expedient to protect the public peace, health, safety, or general welfare. In addition to the permit required by this section, the applicant shall obtain a business license authorizing such uses from the Tax Administrator or his or her designee, and shall pay the fees and taxes required by this chapter. Except as otherwise provided in this chapter, all permits shall be issued for one year and must be renewed annually.

(C) It shall be unlawful for the holder of any such permit or land use entitlement to violate or permit the violation of any of the terms, conditions, and restrictions imposed upon the issuance of such permit or entitlement.

(Ord. 2082-C-S, passed 3-25-14)

(A) Every person who shall carry on any business, trade, profession, or calling, whether as principal, agent, clerk, solicitor, or otherwise, for which this chapter requires a license without first obtaining that license, or who shall otherwise violate any of the provision of this chapter, shall be punishable pursuant to §§ 1-2.01 et seq. of this Code.

(B) The conviction and punishment of any person having engaged in business without a license shall not excuse or exempt the person from the payment of any license tax due or unpaid at the time of the conviction, and nothing in this chapter shall prevent criminal prosecution for any violation of any provision of this chapter.

(Ord. 2082-C-S, passed 3-25-14)

(A) The books and records of every licensee or applicant for license shall be subject to audit and verification by the Tax Administrator, or his or her designee or authorized employees of the city, who are hereby authorized to examine, audit, and inspect the books and records of any licensee or applicant for license as may be necessary in their judgment to verify or ascertain the amount of business license tax due.

(B) All persons subject to the provisions of this chapter shall keep complete records of business transactions, including sales, receipts, purchases, and other expenditures, and shall retain all such records for examination by the tax for at least three years. Refusal to allow authorized representatives of the Tax Administrator or his or her designee to examine books and records at reasonable times and places shall constitute a violation of this Code and shall be sufficient grounds to refuse issuance, renewal or the continuing effectiveness of a business license.

(C) The information furnished or secured pursuant to this chapter shall be confidential, and any unauthorized disclosure or use of such information by any officer or employee of the city shall be punishable pursuant to § 1-2.01 of this Code and such officer or employee shall be subject to all other penalties provided by law.

(Ord. 2082-C-S, passed 3-25-14; Am. Ord. 2092-C-S, passed 8-12-14) Penalty, see § 3-1.126

Any person aggrieved by any administrative action under this chapter may appeal in accordance with § 1-4.01 of this Code unless a more specific appellate remedy is provided by this chapter.

(Ord. 2082-C-S, passed 3-25-14; Am. Ord. 2092-C-S, passed 8-12-14)

(A) No undue burden. None of the license taxes provided for by this chapter shall be so applied as to occasion an undue burden upon interstate commerce or to violate the equal protection and due process clauses of the Constitutions of the United States and the State of California.

(B) Exemptions as matter of law. Nothing in this chapter shall be 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 of California from the payment of such taxes as are prescribed in this chapter.

(C) Intent. This chapter is intended to impose a tax for revenue purposes on those engaged in business activity in the city to the full extent of the city’s authority to do so, but not to exceed the city’s authority or to violate the rights of taxpayers under applicable law. This chapter shall be construed in light of this intent.

(Ord. 2092-C-S, passed 8-12-14)

No tax shall be refunded unless it is determined by the Tax Administrator that a tax has been paid in error, computed incorrectly, overpaid, or collected illegally. No refund shall be made unless a request is received by the Tax Administrator within one year of the payment of the tax.

(Ord. 2092-C-S, passed 8-12-14)

(A) Any person engaged in a business taxed under this chapter shall maintain and preserve, for a period of at least two years, suitable records as may be necessary to determine the amount of the tax due under this chapter and shall, upon request of the Tax Administrator, provide the necessary records to substantiate the tax paid or due for such business. If upon audit of such records, the Tax Administrator determines the tax imposed by this chapter has not been paid in full, the Tax Administrator shall notify the taxpayer of the balance due, including any accrued penalties. Such amount shall be paid within 90 days after notice is issued by the Tax Administrator.

(B) If an audit reveals an overpayment, the Tax Administrator shall notify the taxpayer of the amount overpaid. Unless the taxpayer requests a refund of the overpayment within 30 days after notice is issued by the Tax Administrator, the overpayment shall be applied as a credit against the next tax due.

(C) If an audit reveals an underpayment of $25 or less, the Tax Administrator shall take no action to collect the underpayment.

(D) Rather than request information and conduct an audit, the Tax Administrator may request an applicant to file a corrected application for tax certificate. If such an application is filed and the Tax Administrator is satisfied with its accuracy, the existence of any underpayment or overpayment under this section shall be determined with reference to that corrected application. If a taxpayer fails to file a corrected application or if the Tax Administrator is not satisfied with a corrected application, the Tax Administrator may conduct an audit under division (A) of this section.

(Ord. 2092-C-S, passed 8-12-14)

Any notice to a taxpayer required under this chapter shall be sufficient if deposited with postage prepaid in the U.S. Mail and addressed to the address provided on the application unless a change of address notice has been received, in which case notice is sufficient if mailed to the most recent address of which the Tax Administrator has been informed.

(Ord. 2092-C-S, passed 8-12-14)