Atascadero Municipal Code Art. 1 Business Taxes Generally

For the purposes of this chapter, unless otherwise apparent from the context, certain words and phrases used in this chapter are defined as follows:

"Business"

means and includes full-time or part-time professional services and retail, wholesale, manufacturing, or other occupations, trades, or callings of any kind, whether or not carried on for profit or livelihood.

"Business tax"

means the business license tax.

"City"

means the City of Atascadero, a municipal corporation of the State of California, in its present incorporated form or in any later reorganized, consolidated, enlarged, or reincorporated form.

"Collector"

means the Finance Director or other City officer or employee charged by the City Manager with the administration of the provisions of this chapter.

"Employee"

means all persons required to be reported as employed on the employers form DE6 or its successor or equivalent. For purposes of computing tax based on employees, the average number of employees per year, as defined in this section, will be used.

"Fixed place of business"

means premises in the City where a business is conducted from day to day and regularly kept open for the purposes of such business, also referred to as "regular place of business."

"License certificate"

means the business license tax certificate and any other identifying decal or marker as may be required by the Collector.

"License certificate holder"

means the person, natural or otherwise, to whom a business license tax certificate has been issued.

"Manufacturing"

means making materials, raw or partly finished, into wares suitable for use by persons other than the manufacturer, including, but not limited to, fabrication, processing, packing, bottling, assembling, canning, compounding, and forging.

"Nonprofit organization"

means any group of persons organized as an association, cooperative, corporation, club, fraternal order, or the like for any lawful purposes which do not contemplate the distribution of gains, profits, or dividends to the members thereof and for which individuals may lawfully associate themselves, such as religious, charitable, scientific, social, literary, educational, recreational, benevolent, or cemetery purposes.

"Peddler"

means any person who goes from house to house or from place to place or in or along the streets of the City selling and making an immediate delivery, or offering for sale and immediate delivery, anything of value in his or her possession to persons other than dealers in such commodities.

"Person"

means and 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.

"Solicitor"

means a person engaged in soliciting, canvassing, or taking orders from house to house, or from place to place, or by telephone, or by any other means of communication for any goods, wares, or merchandise or any article to be delivered in the future, or for services to be performed in the future, or for making, manufacturing, or repairing any article whatsoever for future delivery, or for subscriptions to periodicals or tickets of admission to entertainments or memberships in any clubs.

"Sworn statement"

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

"Transient business"

means every business not conducted at a "fixed place of business" or at a regular place of business, whether the person conducting such transient business is or is not a resident of the City.

"Warehousing business"

means every business conducted solely for the purpose of maintaining or renting space for the storage of any kind of property, except frozen food facilities.

"Wholesale business"

means every business conducted solely for the purpose of selling goods, wares, or merchandise in wholesale lots for resale.

(Ord. 426 § 2, 2003)

This chapter is enacted for the sole purpose of raising revenue for municipal purposes. The issuance of such tax or license certificate shall not be construed as authorizing any business to operate without first complying with all other applicable laws and regulations, including, but not limited to the zoning and other regulations contained in the Atascadero Municipal Code. In the event that a tax or license certificate is issued, it shall not constitute permission to violate the Atascadero Municipal Code nor any applicable law or regulation.

(Ord. 426 § 2, 2003)

(a) Persons required to pay a business tax for transacting and carrying on any business under this chapter shall not be relieved from the payment of any business tax for the privilege of doing such business required by any other law of the City and shall remain subject to the regulatory provisions of other laws.

(b) Any person required to pay a business tax for transacting and carrying on any business under this chapter shall not be relieved from the payment of such business tax, notwithstanding that such business is not in compliance with zoning, health, safety, or other regulatory provisions of law. Compliance with the provisions of this chapter shall not constitute evidence that such business is in compliance with any other such regulations or provisions of law.

(Ord. 426 § 2, 2003)

(a) There are hereby imposed upon the businesses, trades, professions, callings, and occupations specified in this chapter the business taxes in the amounts prescribed in this chapter. 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 paid the tax prescribed in this chapter or without complying with any and all applicable requirements and other provisions of this chapter.

(b) This section shall not be construed to require any person to pay a business tax or to comply with any other requirement of this chapter prior to doing business within the City if such requirements conflict with applicable statutes of the United States or of the State.

(c) This section shall not be construed to require any person to pay a business tax on any transaction, no part of which occurred within the City.

(Ord. 426 § 2, 2003)

When any person, by the use of signs, circulars, cards, telephone books, or newspapers, shall advertise, hold out, or represent that the person is in business in the City, or when any person holds an active license or permit issued by a governmental agency indicating that the person is in business in the City, or when any person makes a sale, takes an order, renders a commercial service, or performs any other similar act within the City, and such person fails to deny by a sworn statement given to the Collector that the person is not conducting a business in the City after being requested to do so by the Collector, then such facts shall be considered prima facie evidence that the person is conducting a business in the City. Once a person is considered to be conducting business in the City, they shall be conclusively deemed to be conducting business until the date that proof is supplied to the City that business operations have ceased. Liability for the business tax payments shall likewise continue until the date proof is supplied to the City that business operations have ceased.

(Ord. 426 § 2, 2003)

None of the business taxes provided for by this chapter 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.

In any case where a business tax is believed by a person transacting or carrying on any business in the City to place an undue burden upon interstate commerce or be violative of such constitutional clauses, he or she may apply to the Collector for an adjustment of the tax. Such application may be made before or at the time the tax is required to be paid or within six months after the payment of the prescribed business tax. The applicant, by sworn statement and supporting testimony, shall show the applicant's method of business, and the gross volume or estimated gross volume of such business, and such other information as the Collector may deem necessary in order to determine the extent, if any, of such undue burden or violation. The Collector shall then conduct an investigation and, after having first obtained the written approval of the City Attorney, shall fix as the business tax for the applicant an amount that is reasonable and nondiscriminatory or, if the business tax has already been paid, shall order a refund of the amount over and above the business tax so fixed. Such investigation, fixing of the business tax, and order of refund shall be accomplished no later than one week after the date the application is received by the City. In fixing the business tax, the Collector shall have the power to fix the business tax on any basis which will assure that the business tax assessed shall be uniform with that assessed on businesses of like nature, so long as the amount assessed does not exceed the business tax prescribed by this chapter. If it is determined that no business tax is due, the applicant exempt from the business tax shall obtain, and the Collector shall issue, a License certificate indicating such exemption from the tax.

(Ord. 426 § 2, 2003)

(a) The following shall be exempted from the payment of a business tax but shall be required to obtain a tax-exempt license certificate:

(1) Nonprofit Organizations. Nonprofit organizations, as defined in Section 3-5.010 of this chapter, when conducting business open to the members thereof but not to the public, or when conducting or staging any concert, exhibition, lecture, dance, athletic event, entertainment, or short-term fund-raising activity where no charge is made, or where receipts (less the necessary costs of the fund-raising activity) are used exclusively for nonprofit purposes, and no part thereof is used for the purpose of the private gain of any person;

(2) Disabled Veterans. Any disabled veteran who is physically unable to obtain a livelihood by manual labor, and has honorable discharge papers showing disability incurred while in the service in the armed forces of the United States, and who is a voter of the State shall have the right to distribute circulars and hawk, peddle, and vend any goods, wares, or merchandise owned by such veteran without the payment of any business tax upon the following terms and conditions, to wit: the applicant shall furnish evidence satisfactory to the City that the applicant is physically unable to obtain a livelihood by manual labor, that the applicant is an honorably discharged member of the armed forces of the United States, and that the applicant sustained disability while serving in the armed forces of the United States during a war or military campaign in which the United States was engaged;

(3) Disabled Persons. Any person who, by reason of blindness, infirmities of age, or loss of limbs is unable to obtain livelihood by other means than street vending or entertaining or house-to-house selling;

(4) Minimal Income Persons. Any person whose annual gross income from any such business is less than $2,000 annually, provided however, that the applicant shall provide to the City proof acceptable to the Collector that the annual gross income from such business is less than $2,000 prior to each annual renewal of the business tax exempt License certificate;

(5) Minors. Every natural person of the age of 17 years or under whose annual gross receipts from any and all businesses are $2,000 or less; and

(6) Solicitors in Interstate Commerce. Solicitors engaged in interstate commerce when a business tax casts a burden upon such interstate commerce.

(b) Claims for Exemption. Any person desiring to claim an exemption from the payment of a business tax and to have a free tax exempt license certificate issued shall make an application therefor upon a form prescribed by the City and shall furnish such information and make such affidavits as may be required. Upon the determination being made that the applicant is entitled to an exemption from the payment of the business tax for any reason set forth in this chapter, the City, upon the applicant complying with the provisions of this chapter or any other law of the City which may require a permit for the doing of the particular act proposed to be done, shall issue a free tax exempt license certificate to such person, which License certificate shall show upon its face that the business is exempt from the business tax.

(c) Revocation of Exemptions. The City may revoke any tax exempt license certificate granted pursuant to the provisions of this chapter upon information that the business is not entitled to the exemption as provided therein. In such revocation the procedure to be followed and the right of appeal shall be as provided in this article for determination of a disputed tax.

(d) Exclusions. Except as may be otherwise specifically provided in this chapter, the provisions of this section shall not be deemed or construed to apply to any of the following:

(1) Banks, including national banking associations as provided by subsection 1(a) of Section 16 of Article XIII of the State Constitution;

(2) Insurance companies and associations as provided by Section 14 of Article XIII of the State Constitution provided however that insurance brokers shall not be excluded under this section;

(3) Any person whom the City is not authorized to license under any law or constitution of the United States or of the State;

(4) Any delivery by a firm lacking a fixed place of business in the City, which delivery is occasional and incidental to a business carried on outside the City, provided however, that four or more deliveries within any 12 month period shall be considered proof that any further delivery is not occasional and incidental to such business;

(5) Any public utility or other organization which is wholly owned and operated by a political subdivision of the State and any public district organized under the laws of the State; and

(6) Any vehicle that is subject to the Highway Carriers Uniform Business License Tax; provided, however, this exemption shall only apply to the transportation business.

(7) Any business excluded from operation of business tax laws by the laws of the State of California, including childcare centers with six or fewer children.

(e) Sworn Statements. The City may require the filing of a sworn statement from any person claiming to be excluded by the provisions of the section, which statement shall set forth all the facts upon which the exclusion is claimed.

(Ord. 426 § 2, 2003)

Any business carrying on business at a fixed place of business in the City shall keep the tax or license certificate posted in a conspicuous place in the premises where such business is carried on.

(Ord. 426 § 2, 2003)

Statements not conclusive but confidential. No statement shall be conclusive as to the matters set forth in any application filed under the provisions of this chapter and neither the filing thereof, the assessment or payment of any tax, nor the issuance of any license certificate shall preclude the City from collecting by appropriate action such sum as is actually due and payable. Such statement, and each of the several items therein contained, shall be subject to audit and verification by the Finance Director, or duly authorized deputies, who are hereby authorized to examine, audit and inspect such books and records of any license certificate holder or applicant for a license certificate as may be necessary in the judgment of the Finance Director to verify or ascertain the amount of business tax due.

It is not City policy for the Collector or any person having an administrative duty under the provisions of this chapter 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 have a license certificate, or pay a business 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 copy of either, or any book containing any abstract 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 this chapter, or collecting taxes imposed hereunder;

(b) The disclosure of information 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 payers, to a court of law in a proceeding brought to determine the existence or amount of any business 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 him or herself, or to his or her successors, receivers, trustees, executors, administrators, assignees and guarantors, if directly interested, of information as to the items included to 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 or her opinion the public interest would suffer thereby;

(e) The disclosure of the names and addresses of persons to whom business tax receipts 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 the facts when a taxpayer files a claim for refund of business taxes, or submits an offer of compromise with regard to a claim asserted against him or her by the City for business taxes, or when acting upon any other matter;

(g) The disclosure of general statistics regarding taxes collected or business done in the City;

(h) The disclosure of public records required by Government Code Section 6254 et seq.

(Ord. 426 § 2, 2003)

If any person fails to file any required statement within the time prescribed, or if, after demand therefor made by the Collector, such person fails to file a corrected statement, or if any person subject to the tax imposed by this chapter fails to submit the information required by the Collector necessary to determine the business tax due and payable, or if the Collector is not satisfied with the information supplied and the statement filed, the Collector may determine the amount of the business tax due from such person by means of such information as he or she may be able to obtain.

If such a determination is made, the Collector shall give a notice of the amount so assessed by serving such notice personally or by depositing it in the United States Post Office at Atascadero, California, postage prepaid, addressed to the person so assessed at his or her last known address.

Assessments so established shall be paid within 15 days after the mailing of such notice, subject to the provisions of Section 3-5.180 of this chapter.

(Ord. 426 § 2, 2003)

(a) License Required. It shall be unlawful for any person for him or herself, or for any other person, to engage in or carry on, maintain or conduct, or cause to be engaged in, carried on, maintained, or conducted, any cardroom in the City without first having secured a license from the City to do so according to each and every requirement of this section or without complying with each and every regulation set forth in this section pertaining to such cardroom. Each licensee and operator of a cardroom shall employ only those persons who have obtained a work permit as defined and set forth herein.

(b) Definitions.

"Act"

shall mean the Gambling Control Act as codified in Division 8, Chapter 5 of the California Business and Professions Code (commencing with Section 19800).

"Applicant"

means every person who applies for a license to operate a cardroom and every individual who requests a permit as provided for by this chapter.

"Billiard parlor,"

for the purpose of this chapter, a "billiard parlor" or "pool room" includes a fixed place of business of any kind where billiards, pool, snooker or eight-ball or other similar games tables are maintained on the premises, whether or not coin-operated.

"Card games"

as used in this chapter means all forms of card games authorized by the State of California.

"Card table"

as used in this chapter means a card table within a business premises where there is carried on any card game for compensation, which game is not unlawful under the provisions of California Penal Code Section 330, or any other provision of law.

"Cardroom"

as used in this chapter means any building or structure, or any portion of a building or structure, or any premises or place where any person or persons are allowed to play a card game as defined in this section.

"Chief of Police"

means the Chief of Police and designee.

"Director of Administrative Services"

shall be the Director and designee.

"Employee"

means every individual, employed either as an agent, employee, or otherwise, of the licensee, as defined in this section, or under the direction and control of the licensee of any cardroom, with or without compensation. Anyone who is required to routinely enter into the card playing area during the course of his or her duties is considered an employee. The term "employee" does not include a bartender, culinary worker or other person not directly connected with the cardroom operation.

"License"

as used in this chapter means a grant from the City Council authorizing a person as defined in this section to operate a cardroom within the City of Atascadero.

"Licensee"

means the person, as defined in this chapter, to whom a cardroom license has been issued pursuant to this chapter.

"Person"

means and includes any individual, partnership, corporation or combination, business entity or combination thereof.

"Work permit"

means a grant of permission from the Director of Administrative Services to an individual allowed by this chapter to work as an employee in a cardroom within the City of Atascadero.

(c) License—Application—Bond. To apply for a cardroom license, a person shall take the following steps:

(1) Every applicant for a license shall first obtain a State gambling license as required by the Gambling Control Act and the implementing regulations (California Code of Regulations, Title 11, Division 3, Chapter 1, Article 1, Section 2000 et seq.). Every applicant shall fully comply with the Act and the implementing regulations including, but not limited to, Section 2050 of Title 11 of the California Code of Regulations that requires an owner or a key employee, as defined by the Act, to be on the premises, at all times that the establishment is open to the public unless the Division of Gambling Control authorizes availability by telephone. Key employees must obtain a key employee license as required by the Act;

(2) File with the City Clerk a written application, signed by the applicant, setting forth the nature of the business that he or she wishes to engage in and the place where he or she proposes to establish such business, including the particular building, and room or rooms;

(3) The true and correct name and address of each applicant of the building or structure within which the cardroom is proposed to be maintained shall be included with the license application. Written consent from the owner of the building or structure is required on the application;

(4) Submit a surety in a form approved by to the Director of Administrative Services in the amount of $500 payable to the City. The following condition shall be added to a cardroom license regarding the surety, when approved by the City:

(i) Neither the applicant nor anyone in his or her employ in such business will violate any ordinance of this City or any law of this State, or of the United States of America, or any political subdivision or agency thereof, during the time for which such license is granted. That upon a violation of the condition of such surety, the same shall be and become due and payable to such City and the penalty thereof may be recovered in a civil action. The conviction of, or plea of guilty by, the person to whom such license is issued, or anyone in his or her employ in such business for the violation of any such ordinance or law, shall ipso facto work a forfeiture of such surety, and any such conviction or plea of guilty shall be conclusive evidence of such forfeiture, and in the event of such conviction or plea of guilty the license shall be canceled;

(5) That the applicant verify with the Director of Community Development, that the subject property zoning permits the proposed cardroom use;

(6) A statement that the applicant understands and agrees that the application shall be considered by the Director of Administrative Services after evidence has been presented to the City that provides clear indication of a clean criminal record.

(d) Standards for Issuance. The Administrative Services Director shall consider and determine whether to issue a license to operate a cardroom subject to the following conditions:

(1) No more than a total of six card tables shall be licensed to operate within the City under the provisions of this chapter.

(2) No one permittee shall be authorized to operate more than a total of six card tables within the City.

(3) No more than six card tables shall be operated and maintained within any single business premises within the City.

(4) No card table license shall be issued unless the location for the cardroom(s) is in compliance with all applicable zoning and building regulations of the City. The Community Development Department shall review all applications to verify compliance with the Zoning Code. The Community Development Director shall consider the effect of the operation of a cardroom on other sensitive uses located in the vicinity of the cardroom, including but not limited to schools, public parks or recreational areas, public buildings with programs for minors, and religious institutions.

(5) No cardroom license shall be transferable to another location or permittee without the approval of the Administrative Services Director. Playing of all games shall be confined to those designated areas of the cardroom premises as may be set forth in the cardroom license. No playing of any games shall be permitted at any other location within or upon the cardroom premises.

(6) No cardroom license shall be issued to any person who has been convicted of any felony, nor to any association, partnership or corporation of which any owner thereof has been convicted of a felony.

(7) In addition to any other restrictions provided by law, no card table license shall be issued to anyone who is disqualified from holding a State gambling license for any of the reasons specified in California Business and Professions Code Section 19859.

(8) Applicant shall provide to the City copies of all written reports filed with the Division of Gambling Control pursuant to the Act or Title 11 of the California Code of Regulations.

(e) Revocation of Licenses. The City Council shall have the right to revoke any cardroom license when the possessor thereof has violated, or permitted the violation of, any of the terms of this chapter. The City Council may also revoke any cardroom license when the business being operated is not being conducted in accordance with the public health, safety or welfare or when, in the discretion of the City Council, it is found that the continued operation of such business will create or is creating a policy problem for the City. Prior to revoking any cardroom license, the City Council shall cause to be served on the applicant a notice of its intention to do so at least five days prior to the date upon which it intends to consider the matter of such revocation, and also stating the right of the licensee to appear before the City Council and to show cause why such license should not be revoked. The decision of the City Council with respect to such revocation shall be final.

(f) Attendance by Minors. No person under the age of 21 shall be employed in or allowed to frequent, remain in or visit any room or premises wherein is conducted or operated any card table licensed under the provisions of this chapter.

(g) Patron Security and Safety In and Around a Cardroom Establishment.

(1) Each applicant for a cardroom license, at the time of application, and annually thereafter, at the time of cardroom license renewal, shall present a plan for security and safety of patrons of the cardroom in and around the cardroom establishment. The plan shall set forth such provisions as are necessary to ensure the safety and security of patrons, including measures taken or instituted to avoid follow-home robberies. The holder of a cardroom license shall be liable for the safety and security of patrons to the fullest extent under the law. Any effort on the part of a cardroom licensee to limit such liability shall be clearly posted in such a manner as to give adequate notice to patrons. The plan shall include a detailed summary of all known incidents involving or affecting patron security and safety in and around the cardroom establishment for the preceding year.

(2) The Chief of Police or designee may require, in his or her discretion, all cardroom licensees to implement reasonable security measures to insure the safety of patrons including, but not limited to, hiring private uniformed security guards. If security guards are required, the Chief of Police shall determine the number and hours of coverage.

(3) During all hours of operation, doors at the cardroom establishment shall be unlocked and accessible to the general public and open to police inspection. Cardrooms shall be located and so arranged that card tables and the players at the tables are plainly visible from the door opening of the cardroom when the door is opened. No wall, partition, screen, or similar structure between the front door opening and any card table located in the cardroom shall be permitted if it interferes with such visibility.

(h) Transfer and Assignment. Any transfer or assignment of any license shall be considered for all purposes in the same manner as a new application for a cardroom license in the City, and all the provisions of this chapter applicable to new and original applications shall apply.

(i) Annual Fee. Licenses shall be issued on an annual basis. The annual license fee, payable each fiscal year beginning July 1, 2006, shall be established by resolution of the City Council. The fees shall be payable to the City after the Council has approved the issuance of the license but prior to the issuance of the license. The operator of a cardroom shall pay the license fee set forth in this section regardless of the license fees he or she might pay for other businesses. If the same person operates two or more cardrooms, he or she shall pay on each cardroom the license fee set forth in this section and shall have a separate license for each cardroom.

(j) Police Access to Premises. The City Council finds that it is necessary and in the public interest that law enforcement officers have access to any premises in which a card table is being operated under the terms of this chapter. Any premises for which a license has been issued under the provision of this chapter shall be deemed to constitute a public place, and all police officers and peace officers shall at all times have access thereto during business hours.

(k) Hours of Operation. Unless the hours of operation for a cardroom are restricted in the cardroom permit, a cardroom may operate 24 hours per day. Each permittee shall clearly post the hours of operation of the cardroom so as to provide law enforcement and cardroom patrons adequate notice of the hours of operation. If alcohol is served on the premises (with the proper licenses from the Department of Alcohol Beverage Control), all alcoholic beverages shall cease being served between the hours of 2:00 a.m. and 6:00 a.m. each day.

(l) Bets or Wagers. There is no limit on the amount of a single bet or wager unless the cardroom posts notice of a limit. Cardrooms shall establish wagering limits in accordance with such limitations as may be set from time to time by the State of California and the City of Atascadero. The City of Atascadero may set wagering limits by resolution adopted by the City Council. Wagering limits, or a notice of no limit, shall be clearly posted to give patrons adequate notice of the rules related to wagering.

(1) No cardroom owner, operator, or employee shall permit any of the following:

(i) Bets made by any owner, operator, or employee while on duty when any member of the general public is waiting to play in an approved game.

(ii) Bets made by a shill or dummy player.

(2) Wagering at any table shall be limited to table stakes. No side bets shall be permitted. Table limits shall be posted in a location observable from the table. The cardroom shall set individual table stake limits, not to exceed the wagering limit. Table limits may be changed with not less than 30 minutes notice to the patrons.

(m) Penalties for Violations. Any violation of this chapter shall constitute a misdemeanor, and any person found guilty thereof shall, upon conviction or plea of guilty, be punished by a fine pursuant to Chapter 3 of Title 1 of the Municipal Code or by imprisonment in the jail of the City, or in the jail of the County of San Luis Obispo, for not more than three months, or by both such fine and imprisonment, and when a fine is imposed the judgment may direct that the defendant be imprisoned in the county jail until such fine is satisfied at the rate established by the county.

(n) Severability. If any section, subsection, sentence, clause, phrase or portion of this section is for any reason deemed or held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining portion of this section. The City Council of the City of Atascadero hereby declares that it would have adopted this section and each subsection, sentence, clause, phrase or portion thereof, irrespective of the fact any one or more subsections, sentences, clauses, phrases or other portions might subsequently be declared invalid or unconstitutional.

(Ord. 258 § 1 (Exh. A ), 1992; Ord. 369, 1999; Ord. 503 § 2, 2006; Ord. 540 § 2, 2009; Ord. 583 § 2, 2014; Ord. 670, 3/12/2024)

The amount of any business tax imposed by this chapter shall be deemed a debt to the City, and any person carrying on any trade, calling, profession, or occupation mentioned in this chapter without having a license certificate from the City shall be liable to an action in the name of the City in any court of competent jurisdiction for the amount of the business tax by this chapter imposed on such trade, calling, profession, or occupation.

(Ord. 426 § 2, 2003)

The conviction and punishment of any person for transacting any trade, calling, profession, or occupation without a license shall not excuse or exempt such person from the payment of any business tax due or unpaid at the time of such conviction, and nothing in this chapter shall prevent a criminal prosecution for any violation of the provisions of this chapter.

(Ord. 426 § 2, 2003)

All business taxes shall be paid in advance in lawful money of the United States at the City offices.

(Ord. 426 § 2, 2003)

A separate license certificate shall be obtained for each branch establishment or location. Warehouses and distributing establishments used in connection with and incidental to a business taxed under the provisions of this chapter shall not be deemed to be separate places of business or branch establishments.

(Ord. 426 § 2, 2003)

No license certificate shall be issued for a period of more than 12 months and all license certificates shall expire on December 31 of each calendar year.

(Ord. 426 § 2, 2003)

(a) All business taxes as required by this title are due and payable upon the first day of business and upon the first day of business after expiration of a previous license or tax certificate. Any licensee is permitted a thirty-day grace period thereafter to submit said payment. Subsequent to the grace period, a penalty of 50% of the business tax shall be added for renewal. If the entire business tax, with the addition of penalties, is not submitted within 60 days after the expiration of the grace period, a penalty of 100% of the business tax shall be added for renewal or added to the initial payment for new businesses. If the business operator continues to engage in business without payment, he/she shall be guilty of a misdemeanor.

(Ord. 426 § 2, 2003)

Prior to the commencement of a newly-established business subject to the requirements of this chapter for which business no business tax has been previously paid, an agent of such business duly authorized to represent the business shall submit a sworn statement to the Collector, on a form prescribed by the Collector, setting forth the following information:

(a) The exact nature or kind of business carried on;

(b) The place where such business is to be carried on and, if the business is not to be carried on at any permanent place of business, the places of residence of the owners of the business;

(c) In the event the business is carried on by a person doing business under a fictitious name, the application shall set forth the names and places of residence of those owning such business;

(d) In the event the business is carried on by a corporation or a partnership, the application shall set forth the names and places of residence of the officers or partners thereof;

(e) The applicant's social security number or tax identification number, drivers license number, phone number, residence or principle place of business, licensed contractor number if appropriate; and

(f) Any further information that the Collector may require to determine the business tax to be paid.

(Ord. 426 § 2, 2003)

For each business continuing to transact and carry on such business beyond the initial business tax period, a sworn statement on a form prescribed by the Collector shall be submitted by a duly authorized agent of such business, prior to the date the business tax which is due and payable for such business shall be come delinquent, setting forth such information concerning the applicant's business during the current business tax period as may be required by the Collector to ascertain the amount of business tax to be paid for the next business tax period pursuant to the provisions of this chapter.

(Ord. 426 § 2, 2003)

In addition to the other powers conferred upon him or her, the Collector shall have the power, for good cause shown, to extend the time for filing any required sworn statement for a period not exceeding 60 days and in such case to waive any penalty that would have otherwise accrued, except that 12% simple interest shall be added to any tax determined to be payable.

(Ord. 426 § 2, 2003)

No refund of an overpayment of a business tax imposed by this chapter shall be allowed in whole or in part unless a claim for a refund is filed with the Collector within a period of three years after the last day of the calendar month following the period for which the overpayment was made, and all such claims for refunds shall be filed with the Collector on forms the Collector furnishes in the manner prescribed by the Collector. Upon the filing of such a claim and when the Collector determines that an overpayment has been made, the Collector may refund the amount overpaid.

(Ord. 426 § 2, 2003)

The determination of which business or class of business a license certificate holder or applicant for a license certificate is engaged in, or about to engage in, shall be an administrative function of the City.

(Ord. 426 § 2, 2003)

In any case where a license certificate holder or applicant for a license certificate believes that such holder or applicant is placed in the wrong business or class of business, the applicant or holder may apply within 30 days to the City for a change in the business classification. Such application may be made before, at, or within three months after the payment of the prescribed business tax. The applicant, by affidavit and supporting testimony, shall show such information, as the City may deem necessary in order to determine the proper classification. The City may conduct its own investigation and shall have the administrative duty of determining the proper classification.

(Ord. 426 § 2, 2003)

Any applicant or license certificate holder aggrieved by the decision of the City shall have the right of appeal to an impartial hearing officer who shall be a person designated by the City Manager to conduct an administrative hearing. The designated hearing officer shall be an impartial person, such as (1) a City employee from a department that has no involvement in the City Finance Department, or (2) someone selected randomly from a panel of law students and/or local attorneys willing to volunteer as a hearing officer. Such appeal shall be taken by filing with the City Clerk, within 15 days after the notice of the decision of the City, a written statement setting forth the grounds for the appeal. The City Clerk shall set a time and place for a hearing on such appeal within 30 days after the receipt of the appeal. Notwithstanding Title 1 Chapter 2 section 13 of this Code, the decisions and order of the hearing officer shall be final and conclusive.

(Ord. 426 § 2, 2003)

The City Manager may promulgate such rules and regulations, not inconsistent with the provisions of this chapter, as may be necessary or desirable to aid in the enforcement of the provisions of this chapter.

(Ord. 426 § 2, 2003)

The Collector may refer to any governmental agency any statement and all other information submitted by persons subject to the provisions of this chapter in connection with the conduct of a business regulated or supervised or otherwise the concern of any such agency, including agencies concerned with health regulations, zoning conformance, fire safety, police considerations, or any other safeguard of the public interest.

The Collector may advise any person filing a statement in connection with the payment of a business tax for a new or other business not actually in operation that such person may desire to defer the payment of the business tax until the person has obtained whatever approval may be required in order to transact and carry on the business until such business is actually in operation. The Collector may also advise any such person that a business tax certificate does not relieve the applicant of any building code requirements (including any requirement for a certificate of occupancy) nor provide a waiver of any requirements contained in Title 9 of the Atascadero Municipal Code. If any person does, however, pay the business tax in advance of the commencement of the operation of the business, but does not actually operate the business because some City or other governmental agency did not grant an approval which is required by regulation or law in order for such business to be transacted and carried on, then the business tax shall be refunded in full to the person having paid such tax minus the application fee as set by resolution of the City Council and revised from time to time.

Certain statements shall be referred to the Atascadero Fire Department for review prior to the granting of a business tax certificate, namely, occupancies that involve Assembly, Institutional, Educational, or Hazardous as those terms are defined in the California Building and Fire Codes, as will occupancies that involve hazardous materials, kitchen hood systems and facilities with automatic fire sprinklers.

(Ord. 426 § 2, 2003)

(a) The Collector shall enforce each and all of the provisions of this chapter, and the various City departments shall render such assistance in the enforcement hereof as may from time to time be required by the Collector, City Manager, or Council. This section shall not be construed to create a mandatory duty on the part of the City or any of its officers or elected officials.

(b) The Collector, in the exercise of the duties imposed upon the Collector hereunder and acting through duly authorized City employees, 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.

(c) The Collector, and each of his or her assistants and any police officer or duly authorized inspector, shall have the power and authority to enter free of charge at any reasonable time any place of business, or to question any person, which business or person is, or there is reasonable cause to believe such business or person may be, subject to the provision of this chapter, and demand an exhibition of proof of business tax payment.

(d) The police officer may (but shall not be required to) thereafter exercise the powers of arrest as specified in Section 836.5 of the California Penal Code on any person who has committed a misdemeanor or infraction in their presence which is a violation of the provisions of this chapter.

(Ord. 426 § 2, 2003)

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. 426 § 2, 2003)

If any section, subsection, sentence, clause, phrase, or portion of this chapter is for any reason held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall affect the validity of the remaining portions of this chapter. The Council hereby declares that it would have adopted this chapter, and each section, subsection, clause, phrase, or portion thereof, irrespective of the fact that any one or more sections, subsections, clauses, phrases, or portions be declared invalid or unconstitutional.

(Ord. 426 § 2, 2003)

Any person violating any of the provisions of this chapter or knowingly or intentionally misrepresenting to any officer or employee of the City any material fact in procuring, or attempting to procure, the License certificate provided for in this chapter shall be deemed guilty of an infraction unless the city attorney deems that it should be charged as a misdemeanor.

(Ord. 426 § 2, 2003)

The taxes due and any related fees or charges for all activities referred to or named in this title shall be as established by Resolution of the City Council of Atascadero. The Resolution may be changed from time to time by resolution of the City Council.

(Ord. 426 § 2, 2003)