Chapter 5.04 — BUSINESS LICENSES

For the purpose of this chapter and chapters 5.08 and 5.12, unless otherwise more particularly defined, the following terms are hereby defined:

Business includes all trades, professions, vocations, occupations, callings, operation, rendering service, conduct of affairs, trade or commerce, of whatever kind or nature, engaged in for profit, directly or indirectly.

Collector means the city officer designated by the city manager to administer the provisions of this chapter.

Established place of business means a permanent store, market or other place of business within the corporate limits of the city where business is regularly transacted from month to month in such a manner as business of like nature is generally conducted, and where the circumstances show a bona fide intention to become an established, fixed and continuous part of the regular and legitimate business life of the city, and not otherwise temporarily on the public streets or highways, or in any hotel, lodginghouse or any place whatsoever where only a temporary accommodation is established and not where any temporary expedient is resorted to for a temporary purpose as distinguished from the bona fide intention to become an established, fixed and continuous business within the city.

Gross receipts means the gross total amount of receipts from the sales and/or services of any kind or nature received in the conduct or operation of such business or rendering of services. Sales tax and receipts from sales of alcoholic beverages shall be excluded from computation of gross receipts.

Itinerant means a transient licensee with no fixed or established place of business within the corporate limits of the city.

Licensee means any person, firm or corporation to whom a business license shall be issued hereunder, or of whom a business license shall be required hereunder.

Quarterly, quarter, per quarter means each three-month quarter of the calendar year.

Year, annual, per annum means the fiscal year of the city.

(Code 1969, § 5.04.010; Ord. No. 597, § 1(part), 1988)

There shall be a tax and license collector whose duty shall be to collect all taxes and licenses due hereunder to the city and to enforce all the provisions of chapters 5.04 through 5.12. The city manager shall have the power to designate by written order that particular officers or employees shall be authorized to perform the duties of collector.

(Code 1969, § 5.04.020; Ord. No. 597, § 1(part), 1988)

It is unlawful for any person, firm or corporation; whether as principal or agent, employer or employee, or in any manner whatsoever to conduct, engage in, transact or operate any business, specified in chapters 5.04 through 5.12, within the corporate limits of the city without having first obtained a business license from the city and made payment of the license fees provided for herein.

(Code 1969, § 5.04.030; Ord. No. 597, § 1(part), 1988)

(a)

Applications for licenses issued hereunder shall be in a manner and form as directed by the collector, provided all such applications shall have the approval of the officer, agent or employee in charge of the department. The following departments or agencies are authorized to approve business license applications for compliance with other applicable ordinances and statues:

(1)

Police.

(2)

Fire.

(3)

Building.

(4)

Health.

(5)

Planning.

(b)

No business license shall be issued to conduct, maintain or operate any business in the city unless the location of the business is within a proper zone as indicated by title 19 of this Code.

(Code 1969, § 5.04.040; Ord. No. 597, § 1(part), 1988)

No business license shall be issued for a temporary event, as described in chapter 9.45, unless a temporary event permit has first been obtained.

(Code 1969, § 5.04.050; Ord. No. 597, § 1(part), 1988)

(a)

All licenses issued hereunder, shall be in compliance with all ordinances of the city and all the laws of the state and of the United States of America. Upon failure to comply, any and all licenses issued hereunder

may be revoked by the city manager, subject to the provisions of subsection (b) of this section. Any license obtained by fraud or misrepresentation by the licensee will automatically be null and void, with forfeiture of any and all monies paid to the city for the license. Any license issued for a business which may be conducted in a manner adverse to the public health, welfare and safety may be revoked by the city manager at any time.

(b)

Prior to any revocation of license, the city manager shall, by his order, give the licensee 15 days notice of intent to revoke such license. Within 15 days after any such order the licensee may appear and show cause before the city council why such license should not be revoked. Upon the failure of the licensee to appear within said time, or, if after appearance and hearing before the council, the council shall find good and sufficient cause for revocation, the license shall be revoked.

(c)

Upon any revocation of license, no refund of any license fee shall be made and the fee shall be forfeited to the city.

(d)

No business shall be conducted or operated in any manner during any period of license revocation.

(Code 1969, § 5.04.060; Ord. No. 597, § 1(part), 1988)

(a)

Separate licenses shall be obtained for each place of business or branch thereof except temporary events permitted under chapter 9.45. Licenses issued hereunder shall be valid for the conduct of business only at the street address specified in the business license and may be transferable to a successor upon receipt by the city of a business license application and the payment of a transfer charge in the amount of $10.00.

(b)

In the event any licensee shall engage in two or more separate and distinct businesses and each such business is completely unrelated, either upon a single or separate business site, a license shall be obtained for each business or separate business address.

(Code 1969, § 5.04.070; Ord. No. 597, § 1(part), 1988)

(a)

Any license fee remaining unpaid at the close of the 15th day after the expiration date of the license shall incur a penalty of 25 percent of such license tax due. The penalty shall be added to the license fee due, and the fee and penalty shall bear interest from and after the 15th day until paid, at the rate of six percent per year.

(b)

The tax and license collector shall have the authority to waive or adjust penalty and interest charges when the amount of the license tax or charge is incorrectly computed or incorrectly levied, upon approval of the supervisor of that department.

(Code 1969, § 5.04.080; Ord. No. 597, § 1(part), 1988)

Every licensee shall conspicuously post each current license issued by the city at the place of business. A licensee with no established place of business shall produce the licenses upon request by the tax and license collector, deputy collector or any officer of the police department of the city.

(Code 1969, § 5.04.090; Ord. No. 597, § 1(part), 1988)

(a)

All license fees shall be due and payable in full at the office of the tax and license collector on the dates as follows:

(1)

Annual license: One year from date of original issuance or renewal.

(2)

Quarterly license: January 1, April 1, July 1, October 1.

All licenses shall be renewable upon expiration.

(b)

The license fee shall not be prorated for any business commenced during the year or quarter for which the license is issued.

(c)

All business license fees are due and payable in advance. There shall be no refund of prepaid license fees to any licensee terminating or abandoning a business during the period for which a license has been paid.

(d)

Any license fees due under chapters 5.04 through 5.12, or any other business license ordinance of this city, shall be a debt due to the city.

(Code 1969, § 5.04.100; Ord. No. 597, § 1(part), 1988)

Whenever any dance, carnival, circus, show, exhibition, activity or venture is wholly sponsored, conducted, managed or operated as a single benefit by any fraternal, civic, educational or religious organization, and when all of the net proceeds thereof inure to the benefit of such organization, the license fees provided in chapters 5.04 through 5.12 may be waived by the city manager, but a license under chapters 5.04 through 5.12 shall be obtained.

(Code 1969, § 5.04.110; Ord. No. 597, § 1(part), 1988)

For the purpose of ascertaining the amount of any license fees due or any other information requisite to the issuance of a license or renewal, the collector may require information to be in affidavit form, under oath, and upon forms provided by the applicant.

(Code 1969, § 5.04.120; Ord. No. 597, § 1(part), 1988)

(a)

Fees shall be based on payment schedule in chapters 5.08 and 5.12.

(b)

A $40.00 application processing fee shall accompany each original application submitted to the collector. Renewal applications shall be accompanied by a $24.00 renewal processing fee.

(Code 1969, § 5.04.130; Ord. No. 597, § 1(part), 1988)

No provision of chapters 5.04 through 5.12 shall be construed to require payment of license fees of any business or activity which is exempt by state or federal law. The city manager shall have the power to authorize exemptions from fees in accord with accepted business license practice.

(Code 1969, § 5.04.140; Ord. No. 597, § 1(part), 1988)

(a)

No reports or statements of an operator shall be conclusive as to the matters set forth therein, nor shall the filing of such reports or statements preclude the city from collection by appropriate action such sum as is actually due and payable. Each report or statement and each of the items therein shall be subject to audit and verification by the tax administrator or authorized agents of the city who are hereby authorized to examine, audit and inspect such books and records as may be necessary in their judgment to verify or determine the tax due.

(b)

Every operator shall keep and preserve for a period of four years all records as may be necessary to determine the tax. Said record shall be made available to the city at all reasonable times within ten days of the date of the written request sent by certified mail. Each operator is required to permit an examination of such books and records at a location within the city. In the event the books and records cannot be made available within the city, the operator shall reimburse the city for the cost of all transportation, lodging, meals, portal to portal travel time, and other incidental costs reasonably incurred by the city in conducting the audit.

(c)

Confidential or proprietary information furnished to or secured by the city from an operator in the implementation of this chapter shall be confidential. This section shall not apply, however, to disclosures made in connection with any hearing, appeal, or any civil action or proceeding relating to the determination or recovery of the tax.

The provisions of this chapter relating to business licensing and fees shall not apply to any bona fide nonprofit organization when the proceeds of the activities covered by the exemption are to be used for the lawful purposes of the organization; provided, however, that no exemption under this section shall be valid unless a nonprofit organization registration form has been completed and submitted to the city accompanied by proof of tax exemption from the California secretary of state or the Internal Revenue Service (IRS) and complies with the following:

(1)

An initial building and safety inspection will be conducted by the city's building department prior to approval of the exemption for any nonprofit organization who has a fixed meeting or gathering location which is donated for use, rented, leased or owned by the nonprofit organization. Exemptions will remain valid for the nonprofit organization so long as they remain at the location to which the exemption was issued and an annual informational update is provided to the city. Should the nonprofit organization relocate to a different location within the city, a subsequent nonprofit organization registration form must be completed and the new location will be subject to a building and safety inspection by the city's building department. An annual information update listing the nonprofit's primary contacts shall be provided to the city.

(2)

Nonprofit organizations who have established a fixed meeting or gathering location prior to enactment of the ordinance from which this section is derived shall not be required to have an initial building and safety inspection but will be required to complete and submit a nonprofit organization registration form accompanied by proof of tax exemption from the Internal Revenue Service (IRS) and proof that the nonprofit organization has been established within the city (i.e., copy of utility statement). An annual informational update listing the nonprofit's primary contacts shall be provided to the city.

(3)

Nonprofit organizations which do not have a permanent meeting or gathering location that is donated for use, rented, leased or owned within the incorporated city limits or who meet or gather at a public establishment or facility (i.e., city-owned building, recreation area, park or privately owned business) with the property owner's permission shall be exempt from the provisions of this section and are not required to submit a nonprofit organization registration form.

(4)

Nonprofit organizations that provide aid or services to crime victims shall not be required to comply with the provisions of this section, but shall be required to provide the nonprofit organization's primary location, description of services which the nonprofit provides and the responsible party's contact information to the city chief of police.

(5)

No exemption shall be granted under this section when any person, firm, concern or organization not meeting the foregoing qualifications receives any share or interest in the activities proposed to be covered by the exemption, or the proceeds or income therefrom.

(Ord. No. 921-2014, § 1, 2-18-2014)