Avenal Municipal Code Ch. 1 Business Licensing (CA)

Sections:

Article 1. - General Provisions
Article 2. - Tow Service Providers
Article 1. General Provisions
3-1.01 Definitions.
3-1.02 Revenue measure.
3-1.03 Effect on other ordinances.
3-1.04 License and tax payment required.
3-1.05 Branch establishments.
3-1.06 Evidence of doing business.
3-1.07 Constitutional apportionment.
3-1.08 Exemptions.
3-1.09 Contents of license.
3-1.10 Application first license.
Title 3 FINANCE
Avenal, California, Code of Ordinances
Page 2
3-1.11 Renewal license.
3-1.12 Information confidential.
3-1.13 Failure to file.
3-1.14 Appeal.
3-1.15 Additional power of Collector.
3-1.16 License nontransferable—Changed location and ownership.
3-1.17 Duplicate license.
3-1.18 Posting and keeping licenses.
3-1.19 License tax and how and when payable.
3-1.20 Delinquent taxes—Penalties—Installment payment.
3-1.21 Refund of overpayments.
3-1.22 License taxes—License tax—Fixed place of business.
3-1.23 Validity. 3-1.01 Definitions. (a) Persons. As used in this chapter, "person" includes all domestic and foreign corporations, association, syndicates, joint stock, corporations, partnerships of every kind, clubs, business, or common law trusts, societies, and individuals transacting and carrying on any business in the City, other than as an employee. (b) City. As used in this chapter, "City" shall mean the City of Avenal, a municipal corporation of the State of California, in its present incorporated form or in any later reorganized, consolidated, enlarged or re-incorporated form. (c) Business. As used in this chapter, "business" includes profession, trades, and occupations and all and every kind of calling whether or not carried on for profit. (d) Sale. As used in this chapter, "sale" shall include the transfer in any manner or by any means whatsoever, of title to property for a consideration; the serving, supplying, or furnishing for a consideration of any property or service; and a transaction whereby the possession of property is transferred and the seller retains the title as security for the payment of the price shall be likewise be deemed a sale. The foregoing definitions shall not be deemed to exclude any transaction which is or which, in effect, results in a sale within the contemplation of law. (e) Sworn Statement. As used in this chapter, "sworn statement" shall mean an affidavit sworn to before a person authorized to take oaths, or in California a declaration or certification made under penalty of perjury. (f) Collector. As used in this chapter, "Collector" shall mean the City Tax Collector, Finance Director, or other City officer charged with the administration of this chapter. (g) Gross Receipts. As used in this chapter, "gross receipts" shall mean the total receipts of a business for the prior year. If the business is reporting on its first year receipts there shall be an estimate of such gross receipts, which amounts shall be adjusted as reflected in the actual receipts in the next succeeding year. (Ord. No. 2010-01, § 2, 3-25-2010)

Title 3 FINANCE Avenal, California, Code of Ordinances Page 3 3-1.02 Revenue measure. This chapter is enacted solely to raise revenue for municipal purposes, and is not intended for regulation. 3-1.03 Effect on other ordinances. 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. 3-1.04 License and tax payment required. There are hereby imposed upon the businesses, trades, professions, callings and occupations specified in this chapter license taxes in the amounts hereinafter prescribed. It shall be unlawful for any person to transact and carry on any business, trade, profession, calling or occupation in the City without first having procured a license from said City so to do and paying the tax hereinafter prescribed 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 of California. Persons not so required to obtain a license prior to doing business within the City nevertheless shall be liable for payment of the tax imposed by this chapter. 3-1.05 Branch establishments. A separate license must be obtained for each branch establishment or location of the business transacted and carried on and for each separate type of business at the same location, and each license shall authorize the licensee to transact and carry on only the business licensed thereby at the location or in the manner designated in such license; provided that warehouses and distributing plants used in connection with and incidental to a business licensed under the provisions of this chapter shall not be deemed to be separate places of business or branch establishment. 3-1.06 Evidence of doing business. When any person shall by use of signs, circulars, cards, telephone book, or newspapers, advertises, holds out, or represents that he is in business in the City, or when any person holds an active license or permit issued by a governmental agency indicating that he is in business in the City, and such person fails to deny by a sworn statement given to the Collector that he is not conducting a business in the City, after being requested to do so by the Collector, then these facts shall be considered prima facie evidence that he is conducting a business in the City. 3-1.07 Constitutional apportionment. None of the license 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 of the State of California. In any case where a license tax is believed by a licensee or applicant for a license to place an undue burden upon interstate commerce or be violative of such constitutional clauses, he may apply to the Collector for an adjustment of the tax. Such application may be made, before, at, or within six months after payment of the prescribed license tax. The applicant shall, by sworn statement and supporting

Title 3 FINANCE Avenal, California, Code of Ordinances Page 4 testimony, show his method of business and the gross volume or estimated gross volume of 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 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 Collector shall have the power to base the license tax upon a percentage of gross receipts or any other 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. Should the Collector determine the gross receipts measure of license tax to be the proper basis, he may require the applicant to submit, either at the time of termination of applicant's business in the City, or at the end of each three-month period, a sworn statement of the gross receipts and pay the amount of license tax thereof, provided that no additional license tax during any one calendar year shall be required after the licensee shall have paid an amount equal to the annual license tax as prescribed in this chapter. 3-1.08 Exemptions. 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 of California nor shall it be construed to require the payment of a license fee to conduct, manage or carry on any business, occupation or activity from any institution or organization which is conducted, managed or carried on wholly for the benefit of charitable purposes or from which profit is not derived, either directly or indirectly, by any individual, firm or corporation. Any person claiming an exemption pursuant to this section, shall file a sworn statement with the Collector stating the facts upon which exemption is claimed, providing the Collector with the Federal and State identification number for exempt organization, and in the absence of such statements substantiating the claim, such person shall be liable for the payment of the taxes imposed by this chapter. The Collector shall, upon a proper showing contained in the sworn statement, issue a license to such person claiming exemption under this section without payment to the City of the license tax required by this chapter. The Collector, after giving notice and a reasonable opportunity for hearing to a licensee, may revoke any license granted pursuant to the provisions of this section upon the information that the licensee is not entitled to the exemptions as provided herein. 3-1.09 Contents of license. Every person required to have a license under the provisions of this chapter shall make application as hereinafter prescribed for the same to the Collector of the City, and upon the payment of the prescribed license tax the Collector shall issue to such person a license which shall contain the following information: (1) The name of the person to whom the license is issued; (2) The business licensed; (3) The place where such business is to be transacted and carried on; (4) The date of the expiration of such license; and (5) Such other information as may be necessary for the enforcement of the provisions of this chapter. Whenever the tax imposed under the provisions of this chapter is measured by the number of vehicles, devises, machines, or other pieces of equipment used by the licensee, the Collector shall issue only one license; provided that he may issue for each tax period for which the license tax has been paid one identification sticker, tag, plate, or symbol for each item included in the measure of the tax.

Title 3 FINANCE Avenal, California, Code of Ordinances Page 5 3-1.10 Application first license. Upon a person making application for the first license to be issued hereunder or for a newly established business, such person shall furnish to the Collector a sworn statement, upon a form provided by the Collector, setting forth the following information: (1) The exact nature or kind of business for which a license is requested; (2) The place where such business is to be carried on and if the same is not to be carried on at any permanent place of business, the places of residences of the owners of same; (3) In the event that application is made for the issuance of a license to a person doing business under a fictitious name, the application shall set forth the names and places of residences of those owning said business; (4) In the event that the application is made for the issuance of a license to a corporation or a partnership, the application shall set forth the names and places of residences of the officers or partners thereof; (5) Any further information which the Collector may require to enable him to issue the type of license applied for. The Collector shall not issue to any person another license for the same or any other business, until such person shall have furnished to him the sworn statement and paid the license tax as herein required. 3-1.11 Renewal license. In all cases, the applicant for the renewal of a license shall submit to the Collector for his guidance in ascertaining the amount of the license tax to be paid by the applicant, a sworn statement, upon a form to be provided by the Collector, setting forth such information concerning the applicant's business during the preceding year as may be required by the Collector to enable him to ascertain the amount of the license tax to be paid by said applicant pursuant to the provisions of this chapter. No statements shall be conclusive as to the matters set forth herein nor shall the filing of the same preclude the City from collecting by appropriate action such sum as is actually due and payable hereunder. 3-1.12 Information confidential. It shall be unlawful 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 furnished or secured pursuant to the provisions of this chapter. Provided that nothing in this section shall be construed to prevent: (1) 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; (2) The disclosure of information to, or the examination of records by, Federal or State officials; (3) The disclosure of information to a court of law in a proceeding brought to determine the existence or amount of any license tax liability of the particular taxpayers to the City; (4) The disclosure after the filing of a written request to that effect, to the taxpayer himself, or to his successors, receivers, trustees, executors, administrators, assignees and guarantors, if directly interested, of information as to the items in the measure of any paid tax, any unpaid tax or amount of tax required to be collected, interest and penalties; further provided, however, that the City Attorney approves each such disclosure and that the Collector may refuse to make any disclosure referred to in this paragraph when in his opinion the public interest would suffer thereby; (5) The disclosure of the names and addresses of persons to whom licenses have been issued and the general type or nature of their business; (6) The disclosure by way of public meeting or otherwise of such information as may be necessary to the City Council in order to permit it to be fully advised as to the facts when a taxpayer files a claim for refund of license taxes, or submits an offer of compromise with regard to a claim asserted against him by the City for license taxes, or when acting upon any other matter; (7) The disclosure of general statistics regarding taxes collected or business done in the City.

Title 3 FINANCE Avenal, California, Code of Ordinances Page 6 3-1.13 Failure to file. If any person fails to file any required statement within the time prescribed, or if after demand therefor made by the Collector he fails to file a corrected statement, or if any person subject to the tax imposed by this chapter fails to apply for a license, the Collector may determine the amount of license tax due from such person by means of such information as he may be able to obtain. If the Collector is not satisfied with the information supplied in statements or applications filed, he may determine the amount of any license tax due by means of any information he may be able to obtain. If such a determination is made the Collector shall give the notice of the amount so assessed by serving it personally or by depositing it in the United States Post Office at Avenal, California, postage prepaid, addressed to the person so assessed at his last known address. Such person may, within fifteen (15) days after the mailing or serving of such notice, make application in writing to the Collector for a hearing on the amount of the license tax. If such application is made, the Collector shall cause the matter to be set for hearing within fifteen (15) days before the City Council. The Collector shall give at least ten (10) days' notice to such person of the time and place of hearing in the manner prescribed above for serving notices of assessment. The Council shall consider all evidence produced, and shall make finding thereon, which shall be final. Notice of such findings shall be served upon the applicant in the manner prescribed above for serving notices of assessment. 3-1.14 Appeal. Any person aggrieved by any decision of the Collector with respect to the issuance or refusal to issue such license may appeal to the Council by filing a notice of appeal with the Clerk of the Council. The Council shall thereupon fix a time and place for hearing such appeal. The Clerk of the Council shall give notice to such person of the time and place of hearing by serving it personally or by depositing it in the United States Post Office at Avenal, 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. 3-1.15 Additional power of Collector. In addition to all other power conferred upon him, the Collector shall have the power, for good cause shown, to extend the time for filing any required sworn statement or application for a period not exceeding thirty (30) days, and in such case to waive any penalty that would otherwise have accrued, except that simple ten (10) percent interest shall be added to any tax determined to be payable. 3-1.16 License nontransferable—Changed location and ownership. No license issued pursuant to the chapter shall be transferable; provided, that where a license is issued authorizing a person to transact and carry on a business at a particular place, such licensee may upon application therefor and paying a fee of two dollars ($2.00), have the license amended to authorize the transacting and carrying on of such business under said license at some other location to which the business is or is to be moved. Provided further that transfer, whether by sale or otherwise, to another person under such circumstances that the real or ultimate ownership after the transfer is substantially similar to the ownership existing before the transfer shall not be prohibited by this section. For the purpose of this section stockholders, bondholders, partnerships, or other persons holding an interest in a corporation or other entity herein defined to be a person are regarded as having the real or ultimate ownership of such corporation or other entity.

Title 3 FINANCE Avenal, California, Code of Ordinances Page 7 3-1.17 Duplicate license. A duplicate license may be issued by the Collector to replace any license previously issued hereunder which has been lost or destroyed upon the licensee filing statement of such fact, and at the time of filing such statement paying to the Collector a duplicate license fee of two dollars ($2.00). 3-1.18 Posting and keeping licenses. (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 the business for which it is issued; (c) Whenever identifying stickers, tags, plates, or symbols have been issued for each vehicle, device, machine, or other piece of equipment included in the measure of a license tax, the person to whom such stickers, tags, plates, or symbols have been issued shall keep firmly affixed upon each vehicle, device, machine, or piece of equipment the identifying sticker, tag, plate, or symbol which has been issued therefor at such locations as are designated by the Collector. Such sticker, tag, plate or symbol shall not be removed from any vehicle, device, machine, or piece of equipment kept in use, during the period for which the sticker, tag, plate, or symbol is issued; (d) No person shall fail to affix as required herein any identifying sticker, tag, plate, or symbol to the vehicle, device, machine, or piece of equipment, for which it has been issued at the location designated by the Collector, or to give away, sell, or transfer such identifying sticker, tag, plate, or symbol to another person, or to permit its use by another person. 3-1.19 License tax and how and when payable. Unless otherwise specifically provided, all annual license taxes, under the provisions of this chapter, shall be due and payable in advance on the first day of July of each year; provided the license taxes covering new operations, commenced after the first day of July, may be prorated for the balance of the license period. Except as otherwise herein provided, license taxes, other than annual, required hereunder shall be due and payable as follows: (a) Semi-annual license taxes, on the first day of January and the first day of July of each year; (b) Monthly license taxes, on the first day of each and every month; (c) Weekly license taxes on Monday of each week in advance; (d) Daily flat rate license taxes each day in advance; (e) Other flat rate license taxes are payable in advance on the first day of business and thereafter on the first day of any applicable period. 3-1.20 Delinquent taxes—Penalties—Installment payment. For failure to pay a license tax when due the Collector shall add a penalty of fifteen (15) percent. No license or sticker, tag, plate, or symbol shall be issued nor one which has been suspended or revoked shall be reinstated or reissued, to any person, who at the time of applying therefor, is indebted to the City for any delinquent license taxes, unless such person, with the consent of the Collector, enters into a written agreement with the City, through the Collector, to pay such delinquent taxes, plus 8% simple interest upon the unpaid balance, in monthly installments, or oftener, extending over a period of not to exceed one (1) year. In any agreement so entered into, such person shall acknowledge the obligation owed to the City and agree that, in the event of failure to make timely payment of any installment, the whole amount unpaid shall become immediately due and payable and that his current license shall be revocable by the

Title 3 FINANCE Avenal, California, Code of Ordinances Page 8 Collector upon thirty (30) days' notice. In the event legal action is brought by the City to enforce collection of any amount included in the agreement, such person shall pay all costs of suit incurred by the City or its assignee; including a reasonable attorney's fee. The execution of such an agreement shall not prevent the prior accrual of penalties on unpaid balances at the rate provided hereinabove, but no penalties shall accrue on account of taxes included in the agreement, after the execution of the agreement, and the payment of the first installment and during such time as such person shall not be in breach of the agreement. 3-1.21 Refund of overpayments. No refund of an overpayment of taxes imposed by this chapter shall be allowed in whole or in part unless a claim for refund is filed with the Collector within a period of three (3) years from the last day of the calendar month following the period for which the overpayment was made, and all such claims for refund of the amount of overpayment must be filed with the Collector on forms furnished by him and in the manner prescribed by him. Upon the filing of such claim and when he determines that an overpayment has been made, the Collector may refund the amount overpaid. 3-1.22 License taxes—License tax—Fixed place of business. Every person engaged at a fixed place of business in the City of Avenal in any trade, calling, occupation, vocation, profession or other means of livelihood, as an independent contractor and not as an employee of another, and not specifically licensed by other provisions of this chapter, shall pay an annual license tax based upon the annual gross receipts of the year proceeding the tax year. Such tax shall be established by resolution by the City Council. Licensed tax: No fixed place of business. Every person engaged at other than a fixed place of business in the City of Avenal in any trade, calling, occupation, vocation, profession or other means of livelihood, as an independent contractor and not as an employee of another, and not specifically licensed by other provisions of this chapter, shall pay an annual license tax. Said tax shall be established by resolution by the City Council. License tax: Flat amount. Every person commencing, transacting and carrying on any business herein enumerated shall pay a license tax. Said tax shall be established by resolution by the City Council. Coin machine: Outside owner. Every person commencing, transacting and carrying on at other than a fixed place of business in the City of Avenal the business of lending, renting, leasing, or otherwise distributing any coin operated machine while retaining title thereto, shall pay semi-annual license tax for each machine. Said tax shall be established by resolution by the City Council. (Ord. 85-10, 1985; Ord. 87-03, 1987; Ord. 91-06 § 1, 1991) 3-1.23 Validity. If any section, subsection, sentence, clause or phrase 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 not affect the validity of the remaining portions of the chapter. The City Council hereby declares each section, clause and phrase thereof valid and continuing irrespective of the fact that any one or more other sections, subsections, clauses or phrases be declared invalid or unconstitutional. Article 2. Tow Service Providers 3-1.200 Title. 3-1.205 Purpose. 3-1.210 Definitions. 3-1.215 Scope of chapter.

Title 3 FINANCE Avenal, California, Code of Ordinances Page 9 3-1.220 License requirement. 3-1.225 Period of license. 3-1.230 Storage and release of impounded vehicles. 3-1.235 Violation. 3-1.200 Title. This article shall be known as and may be cited as the "Tow Service Provider Licensing Ordinance" of the City of Avenal. (Ord. No. 2010-01, § 3, 3-25-2010) 3-1.205 Purpose. The purpose of this article is to ensure the safety and welfare of the motor vehicles impounded within the boundaries of the City of Avenal, and to ensure that such vehicles will be closely accessible, and to preserve and enhance the viability of business operations within the City of Avenal. (Ord. No. 2010-01, § 3, 3-25-2010) 3-1.210 Definitions. For purposes of this Chapter, the following words and phrases are defined as follows: (a) "Tow service" and "tow services" mean the moving by a person of a motor vehicle from one place to another under power from other than such motor vehicle. (b) "Tow service provider" means any person who provides any tow service. (c) "This Code" and "this Code" refers to the Municipal Code of the City of Avenal. (Ord. No. 2010-01, § 3, 3-25-2010) 3-1.215 Scope of chapter. To the extent that the provisions of this article do not conflict with other applicable provisions outside of this article, but within this chapter, both shall be controlling. If any matter covered within this article conflicts with any provision(s) outside this article, but within this chapter, the provision(s) this article shall be controlling. (Ord. No. 2010-01, § 3, 3-25-2010) 3-1.220 License requirement. (a) All persons who operate a business that provides any towing service whatsoever within the boundaries of the City of Avenal must possess a valid business license issued pursuant to Chapter 1 of Title 3 of the Municipal Code of the City of Avenal, unless otherwise exempt. (b) Notwithstanding any other provision in this Chapter, no tow service business license shall be issued to any person who has not demonstrated that such person has a motor vehicle storage yard within the City of Avenal, unless such person signs a tow service business license that expressly indicates:

Title 3 FINANCE Avenal, California, Code of Ordinances Page 10 "The undersigned licensee acknowledges that he/she is not licensed or authorized to tow impounded motor vehicles." (c) All persons with a valid tow service business license must carry such license in their possession atall times when providing tow services within the City of Avenal. (d) This section shall not apply to a person in any calendar month in which such person provides tow service within the City of Avenal no more than once. (Ord. No. 2010-01, § 3, 3-25-2010) 3-1.225 Period of license. All business licenses issued to persons regulated under this article shall be effective for at least one year and shall expire the year after they were issued, on the last day of the same calendar month. (Ord. No. 2010-01, § 3, 3-25-2010) 3-1.230 Storage and release of impounded vehicles. (a) All persons who, within the boundaries of the City of Avenal, provide tow service in connection with the impoundment of a motor vehicle by a peace officer must satisfy all of the following: (1) Have a permanently fixed business structure (i.e. place of business) and a motor vehicle storage yard within the boundaries of the City of Avenal; (2) Present to the impounding peace officer, proof of such person's current tow service business license issued by the City of Avenal; (3) Present to the impounding peace officer, proof of such person's towing certification by California Highway Patrol (CHP); and (4) Have on file in the office of the license collector proof of such person's current towing certification by California Highway Patrol; (b) All persons who, within the boundaries of the City of Avenal and at the request of a peace officer, provide tow service in connection with the impoundment of a motor vehicle must store such motor vehicle within the boundaries of the City of Avenal, except when such vehicle(s) must be immediately taken to a laboratory, or similar facility, for forensic testing and analysis by a law enforcement agency or such agency's contractor. (c) Any tow services provider who has stored an impounded motor vehicle must release such impounded motor vehicle only when presented with a signed CHP-180 Vehicle Report form (or any superseding form), as amended from time to time, and proper identification of a person authorized to retrieve the impounded motor vehicle. (d) When a motor vehicle has been impounded under California Vehicle Code section 22651(p), the tow services provider must not release such motor vehicle unless all applicable vehicle release fees have been paid to the City of Avenal. The tow services provider must, prior to release of the motor vehicle, require that the registered or licensed owner of the motor vehicle has presented to the tow service provider a written receipt from the City of Avenal evidencing full payment of all relevant vehicle release fees. (Ord. No. 2010-01, § 3, 3-25-2010)

Title 3 FINANCE Avenal, California, Code of Ordinances Page 11 3-1.235 Violation. Except where otherwise indicated, any person who willfully violates or causes, permits or assists in the violation of any of the provisions of this article shall be guilty of a misdemeanor and each and every day such violation continues constitutes a separate offense. (Ord. No. 2010-01, § 3, 3-25-2010)