Chapter 5.04 — REGULATIONS

This chapter is enacted solely to raise revenue for municipal purposes and is not intended for regulation.

(Ord. 12 §2, 1961).

A.

"Person" as used in this chapter, 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.

B.

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

(Ord. 12 §1, 1961).

Persons required to pay a license tax for transacting and carrying on any business under this chapter shall not be relieved from the payment of any license 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. 12 §3, 1961).

There are imposed upon the businesses, trades, professions, callings and occupations specified in this chapter, license taxes in the amounts prescribed in this chapter. It is 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 or without complying with any and all applicable provisions of this chapter. This section shall not be construed to require any person to obtain a license prior to doing business within the city if such requirement conflicts with applicable statutes of the United States or of the state. Persons not required to obtain licenses prior to doing business within the city because of conflict with applicable statutes of the United States or of the state shall be liable for payment of the tax imposed by this chapter; provided, however, a license may be issued to a person who is a nonresident or a resident for less than one (1) year immediately preceding the application date if such person has had a fixed place of business in the city for at least two (2) years immediately preceding the application.

(Ord. 43 §1, 1963; Ord. 12 §4, 1961).

A separate license must be obtained for each branch establishment or location of the business transacted and carried on and each license shall authorize the licensee to transact and carry on any business or businesses thereat unless prohibited by state law or city ordinance; provided, however, a separate license shall be required for the businesses enumerated in subsection j of Section 5.04..l40.

(Ord. 30.52, 1962; Ord, 12 §5, 1961).

A.

Nothing in this chapter 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 in this chapter.

B.

None of the license taxes provided for by this chapter shall be so applied as to occasion an undue burden upon interstate commerce. In any case where a license tax is believed by a licensee or applicant for license to place an undue burden upon such commerce, he may apply to the clerk for an adjustment of the tax so that it shall not be discriminatory or unreasonable as to such commerce. Such application may be made before, at or within six (6) months after payment of the prescribed license tax. The applicant shall, by affidavit and supporting testimony, show his method of business and the gross volume or estimated gross

volume of business and such other information as the city clerk may deem necessary in order to determine the extent, if any, of such undue burden on such commerce. The city clerk shall then conduct an investigation and, after having first obtained the written approval of the city attorney, shall fix as the license tax for the applicant, an amount that is reasonable and nondiscriminatory, or if the license tax has already been paid, shall order a refund of the amount over and above the license tax so fixed. In fixing the license tax to be charged, the city clerk shall have the power to base the license tax upon any measure which will assure that the license tax assessed shall be uniform with that assessed on businesses of like nature, so long as the amount assessed does not exceed the license tax as prescribed by this chapter.

C.

Any person claiming an exemption pursuant to this section shall file a verified statement with the city clerk stating the facts upon which exemption is claimed. The city clerk shall, upon a proper showing contained in the verified statement, issue a license to such person claiming exemption under this section without payment to the city of the license tax required by this chapter. The city clerk, 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 in this section.

(Ord. 12 §6, 1961).

Every person required to have a license under the provisions of this chapter shall make application for the same to the city clerk and upon the payment to the prescribed license tax the city clerk 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;

E.

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

(Ord. 12 §7 1961).

Any person aggrieved by any decision of the city clerk with respect to the issuance or refusal to issue such license may appeal to the council by filing a notice of appeal with the city clerk. The council shall thereupon fix a time and place of hearing such appeal. The city clerk shall give notice of the time and place of hearing by serving it personally or by depositing it in the U.S. Post Office at Arvin, 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 this chapter.

(Ord. 12 §8, 1961).

No license issued pursuant to this chapter shall be transferable.

(Ord. 12 §9, 1961).

(Ord. No. 482, § 2, 10-25-2022)

Editor's note— Ord. No. 482, § 4, adopted Oct. 25, 2022, repealed § 5.04.100, which pertained to license —duplicate and derived from Ord. 12 §10, 1961.

All licenses must be kept and 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.

(Ord. 12 §11, 1961).

All fees payable authorized under this title shall be determined from time to time in the amount prescribed by resolution of the city council.

(Ord. 12 §12, 1961).

(Ord. No. 482, § 3, 10-25-2022)

The council finds that if any business license tax payment is not made within thirty (30) days after it is due then the council will presume that the failure to pay is intentional, and, if the payment of the principal amount of the business license tax is still not paid thirty (30) days after the imposition of the initial penalty the council finds that it is appropriate to presume that the continuing failure to pay is wilful. Therefore, thirty (30) days after any business tax is due and payable, a penalty in an amount to be determined from time to time by resolution of the city council, shall be added to the unpaid amount. If, thirty (30) days after the imposition of the initial late fee, the tax is still unpaid, an additional penalty in an amount to be determined from time to time by resolution of the city council, in addition to the initial late penalty shall be added to the unpaid amount of the business license tax to cover the cost of enforcement.

(Ord. 255 §2, 1991: Ord. 112 §1, 1975; Ord. 12 §13, 1961).

Editor's note— Ord. No. 482, § 4, adopted Oct. 25, 2022, repealed § 5.04.140, which pertained to license tax—flat rate and derived from Ord. 297, 1996; Ord. 247 (part), 1991; Ord. 176, 1982; Ord. 133 §14, 1978; Ord. 30 §1, 1962; Ord. 12 §14, 1961.

Editor's note— Ord. No. 482, § 4, adopted Oct. 25, 2022, repealed § 5.04.150, which pertained to license tax—other fixed businesses and derived from Ord. 231 (part), 1988: Ord. 12 §17, 1961.

Editor's note— Ord. No. 482, § 4, adopted Oct. 25, 2022, repealed § 5.04.160, which pertained to license tax—wholesale delivery by vehicle and derived from Ord. 12 §15, 1961.

Editor's note— Ord. No. 482, § 4, adopted Oct. 25, 2022, repealed § 5.04.180, which pertained to license tax—other outside businesses and derived from Ord. 231 (part), 1988: Ord. 30 §4, 1962; Ord. 12 §6, 1961.

Editor's note— Ord. No. 482, § 4, adopted Oct. 25, 2022, repealed § 5.04.180, which pertained to license tax—procuration and derived from Ord. 30 §3, 1962; Ord. 12 §18, 1961.

This chapter shall not be construed to require the licensing of any business, occupation or activity carried on wholly for the benefit of charitable purposes from which profit is not derived either directly or indirectly by any person, or to the conducting of any entertainment, dance, concert, exhibition or lecture on scientific, historical, literary, religious or moral subjects whenever the receipts from such entertainment, dance, concert, exhibition or lecture go to any church, school, or to any religious or benevolent purpose within the city or to any veteran, military, fraternal, or local chamber of commerce within the city.

(Ord. 12 §19, 1961).

It is the duty of the city manager 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 city manager. Each department of the city which issues permits or entitlement of use shall require the production of a valid unexpired certificate of payment of the business license tax prior to the issuance of such a permit. The immediately preceding sentence shall not be construed to require any person to obtain a certificate prior to doing business within the city if such requirement conflicts with the construction or applicable statutes of the United States or of the state of California.

In the exercise of the duties imposed upon him hereunder, the city manager 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. For the purposes of this paragraph, in the case of a person coming into the city to do business from a location outside the city the "place of business" shall be deemed to be that place where such person is engaging in business or offering to engage in business in the city.

(Ord. 255 §3, 1991: Ord. 12 §20, 1961).

Every person violating any provision of this chapter or knowingly or intentionally misinterpreting to any officer or employee of this city a material fact in procuring the certificate herein provided for shall be deemed guilty of a separate offense for each day, or portion thereof, punishable thereof as provided in this section. Any person violating the provisions of this chapter is guilty of an infraction subject to the provisions of Government Code Section 36900(b).

The conviction and punishment of any person for engaging in any business without a valid certificate shall not relieve such person from paying taxes and penalties due and unpaid at the time of such conviction, nor shall the payment of any tax or penalty prevent a criminal prosecution for the violation of any of the provisions of this chapter. All remedies prescribed in this chapter shall be cumulative and the use of one or more remedies by the city shall not bar the use of any other remedy for the purpose of enforcing the provisions of this chapter.

(Ord. 255 §4, 1991: Ord. 12 §21, 1961).

Any sum required to be paid under the provisions of this chapter shall be deemed a debt owed to the city, and any person who engages in any business without first obtaining and paying for a valid certificate as required by this chapter shall be liable to an action by and in the name of the city in any court of competent jurisdiction for recovery of any such sum.

(Ord. 255 §5, 1991: Ord. 12 §22, 1961).

The city manager may make such rules and regulations not inconsistent with the provisions of this chapter as may be necessary or desirable to supplement or clarify such provisions or aid in their enforcement.

Such rules and regulations shall be known as "Business Operations Tax Rules and Regulations," shall be placed in written form and numbered consecutively, and shall be approved by the city attorney before becoming effective. A copy of the "Business Operations Tax Rules and Regulations" shall be filed with the city clerk.

The city manager is authorized to waive part or all of any penalty due under Section 5.04.130 upon making a determination as to the first penalty that the presumption of the intentional nature of the violation was inappropriate as to the facts of the particular case and, as to the second penalty, the presumption of wilful behavior was not appropriate as to the facts of the particular case.

(Ord. 255 §6, 1991).

If any person required to obtain a business license pursuant to this chapter fails to pay the business license tax, the city manager shall proceed in such manner as he may deem best to obtain facts and information on which to base his estimate of the tax and any penalties due.

(Ord. 255 §6,^{* [2]} 1991).

Footnotes:

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• Editor's Note: Ord. 255 contained two Sections numbered "6."

The city manager shall give to the person written notice of any determinations made pursuant to Section 5.04.240. This notice may be served personally or by postage paid mail addressed to the person at the address as it appears in the records of the city manager. In case of service by mail of any notice required under this article, the service is complete at the time of deposit in the United States mail.

(Ord. 255 §7, 1991).

Any person served pursuant to Section 5.04.250 of this article may, within fifteen (15) days after service or mailing of such notice, make application in writing to the city manager for a hearing to review the amounts determined and assess under Section 5.04.240. If application by the person for a hearing is not made within the time prescribed, the tax, interest, and penalties, if any, determined by the city manager shall become final and conclusive and immediately due.

(Ord. 255 §8, 1991).

Any person aggrieved by any decision of the city manager with respect to any determination made pursuant to Section 5.04.250 may appeal to the council by filing a notice of appeal with the city clerk within fifteen (15) days after service of the city manager's decision. The council's decision shall be final and conclusive and shall be served upon the appellant in the manner prescribed by Section 5.04.250. Any amounts determined shall be due and payable upon the service of notice.

(Ord. 255 §9, 1991).