Bell Municipal Code Art. I General Provisions

This division shall be known and referred to as the "business license code" of the city.

(Prior code § 4000)

The purpose of the provisions of this division is to prescribe a schedule of business license taxes, for revenue purposes only, for all businesses located within the city, in the amounts and manner as set forth hereinafter.

(Prior code § 4001)

For the purpose of this division certain words and phrases shall be defined as set forth in this section, unless it is apparent from the context that a different meaning is intended:

"Amusement device"

means any self-service device or machine available for public use which, upon insertion of coins or tokens, will operate such machine or device which is designed and used for sport, fun, contest or entertainment.

"Business"

means the conduct of any enterprise, trade, calling, vocation, profession or occupation located within the city, or any other means of livelihood carried on within the city, whether or not the same has a fixed place of business in the city.

"Business by vehicle"

means the business of operating any motor vehicle, wagon, or any other vehicle for the purpose of transporting, selling or repairing of goods, wares, merchandise or other personal property of any kind, from such vehicle, or the purpose of soliciting for work, labor or services, to be performed at a residence or place of business of the consumer, or to be performed upon goods, wares, merchandise or other personal property of such consumer, which are to be taken for such purpose to a plant or establishment inside or outside of the city. "Business by vehicle" shall not be deemed to include the delivery or pickup of goods, wares or merchandise as an incident to the conduct of another business.

"Business license"

means a business license required hereunder for conducting a business in the city.

"Business license tax"

means a business license tax imposed pursuant to the provisions of this division by reason of the conduct of business within the city.

"Chief"

means the duly appointed, acting and qualified chief of police of the city, or his or her authorized deputy.

"Chief administrative officer"

means the duly appointed, acting and qualified chief administrative officer of the city.

"City"

means the City of Bell.

"City attorney"

means the duly appointed, acting and qualified city attorney of the city.

"Coin"

means any coin of the United States, or a slug, token, plate, disc, plug, key, check or other similar device.

"Conduct"

means and includes the conducting, managing or carrying on of a business in any capacity.

"Contractor"

means any person licensed, or required to be licensed, as such, by virtue of the provisions of the Business and Professions Code of the State of California.

"Council"

means the city council of the city.

"Dwelling unit"

means one or more rooms located in a building, located in the city, which are designed and intended to be occupied by one or more persons for living, sleeping, cooking and eating purposes; the permanent or temporary place of residence of one or more natural persons; "dwelling unit" also means or includes a room or rooms located in a motel or hotel.

"Gross receipts"

means and includes the total amount received as and for the sale price of all goods, wares and merchandise sold and/or the total amount charged and received for the performance of any act, service or employment of whatever nature, for which a charge is made or credit allowed, whether or not such act, service or employment is done as part of or in connection with the sale of materials, goods, wares or merchandise or the rendition of personal services. Included in "gross receipts" shall be all receipts, cash, credits and property of any kind or nature, without any deduction therefrom on account of the property sold, the materials used, labor or service costs, interest paid or payable, losses or other expenses whatsoever attributable to sale activities or personal services.

"Hotel"

shall have the meaning ascribed to it as set forth in the Bell Zoning Code.

"Itinerant vendor"

means the same as peddler.

"License"

means a business license issued pursuant to the provisions of this division.

"Licensee"

means a person holding a valid business license issued pursuant to the provisions of this division.

"License officer"

means an officer or employee of the city who is appointed as the city's license officer, whose primary duty is to enforce the provisions of this division.

"Mechanical amusement device"

means any machine or device which, upon the insertion of a coin, slug or token in any slot or receptacle attached to such machine or connected therewith, operates or which may be operated for use as a game, contest or amusement, or for the dispensing of music, or which may be used for any such game, contest, amusement or music, and which does not contain a payoff device for the return of slugs, money, coins, checks, tokens or merchandise; "mechanical amusement device" also means the use of any microscope, phonograph or any kinetoscope, geograph, projectoscope or other instrument or machine of like character, lung tester, muscle tester, galvanic battery, weighing machine, ball, knife or ring throwing, and all devices or contraptions of a similar nature. Each such device or contraption shall be considered and licensed as a separate business.

"Motel"

shall have the meaning ascribed to it as set forth in the Bell Zoning Code.

"Owner,"

when used in connection with a dwelling unit, means:

That person who is the legal owner of the dwelling unit; or

A lessee or licensee of the dwelling unit, who is authorized to sublease or sublicense the use and occupancy of the dwelling unit.

"Peddler"

means any person who goes from house to house, place to place, or in or along the streets within the city selling or making immediate delivery, or offering for sale and immediate delivery, any goods, wares, or merchandise or anything of value in possession of the peddler, or offering to perform personal services, to persons other than manufacturers, wholesalers, jobbers or retailers in such commodities.

"Premises"

means all land, buildings, structures, equipment and appurtenances connected with, or used in, conducting any business.

"Rental business"

means the offering or making available, by an owner, for compensation, by an oral or written lease or license agreement, the use and occupancy of a dwelling unit, located in the city, by any person as that person's temporary or permanent place of residence.

"Sidewalk vendor"

means a roaming or stationary person who sells food or merchandise from a pushcart, stand, display, pedal-driven cart, wagon, showcase, rack, or other non-motorized conveyance, or from one's person, upon a public sidewalk or other pedestrian path.

"Solicitor"

means any person who engages in the business of going from house to house, place to place in or along the streets within the city, selling or taking orders for goods, wares or merchandise, other things of value for future delivery, or for services to be performed in the future.

"Vending machine"

includes any self-service device or machine available for public use which, upon insertion of coins or tokens, will dispense a service, food, drink or other type of merchandise.

(Ord. 1023; Ord. 1241 § 4, 2019)

Persons required to pay a tax pursuant hereto shall not be relieved from the payment of any tax for the privilege of doing such business required under any other applicable law. Such persons shall remain subject to all other applicable regulatory provisions of other applicable laws and provisions of this code, except as hereinafter expressly provided.

(Prior code § 4003)

Neither the adoption of this division nor its superseding of any portion of any other law of the city, shall, in any manner, be construed to affect the pending prosecution for the violation of any other such law committed prior to the effective date of the ordinance codified in this division; nor shall the same be construed as a waiver of any license or any penal provision applicable to any such violation; nor shall the same be construed to affect the validity of any bond or cash deposit or tax imposed, whether or not paid, required by any other such law.

(Prior code § 4004)

A. Designated. Licenses shall be issued, but no tax shall be required, for, of or from, the following:

1. Those persons engaged in a business exempted from the payment of a tax imposed by the provisions hereof, by virtue of the Constitution and the laws of this state or of the United States; nor

2. Any institution or organization which conducts a business wholly for the benefit of charitable, religious, educational or benevolent purposes and from which profit is not derived either directly or indirectly by any person; nor

3. Any employee or direct agent of a licensee conducting the business of such licensee; nor

4. To conduct a sale at public auction of articles of personal property which is conducted pursuant to a judicial order therefor; nor

5. A disabled war veteran engaged in business as a peddler; nor

6. Farmers, poultrymen and horticulturists in the business of selling exclusively their own produce. This exemption shall not apply to nurseries or other commercial establishments who buy goods for resale as well as selling their own produce; nor

7. Home occupations when accumulated gross receipts are less than $500 per year.

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

C. Burden of Proof. The burden of proof in all cases, shall be upon the applicant to establish, pursuant to the provisions hereof, a valid basis for the exemption for the payment of a tax imposed by this division.

D. Appeal. Where the license officer declines to issue an exempt license for the reason that the applicant has not qualified for such exemption pursuant to the provisions hereof, the license officer shall, within five days of such decision, give the applicant written notice of such denial; the applicant shall, within 10 days after the mailing of such notice, have the right of appeal to the chief administrative officer. Upon receipt of such an appeal, the chief administrative officer shall consider all applicable documents and staff reports relating to the matter, and shall permit the applicant, at an informal hearing, either in writing or in person, to present the factual basis claimed for such exemption. The chief administrative officer, based upon such evidence, in accordance with the purpose and intent of this title, shall determine whether or not the applicant is qualified for such an exemption. Upon reaching a conclusion, the chief administrative officer shall give the applicant written notice of such decision. Within 10 days after the mailing of such notice of decision, the applicant may appeal such decision of the chief administrative officer to the city council. Such an appeal shall be perfected by the applicant's filing with the city clerk such an appeal, in writing, stating the basis therefor. Upon receipt of such an appeal, the city clerk shall place the same upon the next most convenient city council agenda, and shall give the applicant at least five days' written notice of time and place of such hearing. At the time of the hearing the city council shall consider all relevant evidence, including, but not limited to, all applicable staff reports relating to the matter; the applicant shall be given a reasonable opportunity to be heard in conjunction therewith. Based upon such evidence and the purpose and intent of this division, the city council shall determine whether the exemption should be granted. The decision of the city council shall be final and conclusive.

E. Nothing in this section, or any subsection hereof, shall exempt any person from complying with any other applicable law of the city.

(Prior code § 4005)

When, by reason of the provisions of the Constitution of the United States or the Constitution of the State of California, the business license tax imposed by this chapter cannot be enforced without there being an apportionment according to the amount of business done within the city, or within the State of California, as the case may be, apportionment rules shall be established as follows:

A. The city council, from time to time, shall adopt by resolution general guidelines for apportionment, and/or

B. The license officer, with the approval of the city attorney, may make such rules and regulations for the apportionment of the tax as are necessary and desirable to overcome constitutional objections, and which are consistent with the general apportionment guidelines adopted by resolution of the city council. The license officer shall publish such rules and regulations once in a newspaper of general circulation within the city. Within 10 calendar days following the date of publication of such rules and regulations, any interested person may file a request with the city clerk that the city council review the rules and regulations so published. The rules and regulations shall become final either (1) at the expiration of the period for requesting review where no request for review is filed, or (2) in the event of the filing of a request for review, when the rules and regulations have been adopted by the city council.

C. None of the business 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 Constitutions of the United States or the State of California. In any case where a business license tax is believed by a license holder or applicant for a license to place an undue burden upon interstate commerce, or be violative of such constitutional clauses, the license holder/applicant may apply to the license officer for an adjustment of the tax. Such application may be made before, at, or within one year after payment of the prescribed business license tax. The license holder/applicant shall, by sworn statement and supporting testimony, show its method of business and the gross volume or estimated gross volume of business and such other information as the license officer may deem necessary in order to determine the extent, if any, of such undue burden or violation. The burden of proof, in all cases, shall be upon the license holder/applicant to establish, pursuant to the provisions hereof, a valid basis for apportionment of the tax. The license officer shall then conduct an investigation and, after having first obtained the written approval of the city attorney, shall fix as the business license tax for the applicant an amount that is reasonable and non-discriminatory, or if the business license tax has already been paid, shall order a refund of the amount over and above the business license tax so fixed. The license officer shall give the applicant written notice of his or her decision within five calendar days of such decision.

D. In fixing the business license tax to be charged, the license officer shall base the tax upon a percentage of gross receipts or any other measure which will assure that the tax assessed shall be uniform with that assessed on businesses of like nature, and that the tax is imposed only upon gross receipts resulting from business done within the city, or reasonably deemed to have been conducted within the city.

E. Notwithstanding any other provision contained in this chapter to the contrary, any person tendering payment of any tax, interest or penalties to the city pursuant to any provision of this chapter shall for all purposes thereafter be precluded and barred from appealing, contesting or otherwise challenging the validity or amount of any such tax, interest or penalties, or seeking the refund of all or any portion thereof, pursuant to any otherwise available procedure set forth in this chapter, or otherwise available by law unless said payment is made under written protest to the city. The written protest shall be deemed made for purposes of this section only by one of the following methods: (1) a written notation set forth on the check, draft, money order, or other negotiable instrument by which payment is tendered, indicating that such payment is made under protest; or (2) a written notice addressed and delivered to the license officer at the time of payment indicating that such payment is made under protest.

F. Where an applicant believes that the license officer is in error in either (1) denying the applicant apportionment of its business license tax, or (2) calculating the amount of apportionment of its business license tax, the applicant may appeal the decision of the license officer to the chief administrative officer and the city council in accordance with the provisions of Section 5.04.060(D) of this chapter.

(Ord. 1161 § 2, 2005)

The issuance of a license pursuant to this division shall not entitle the licensee or permittee to engage in any business or other activity in violation of any applicable law. Any violation in the provision of this section or any applicable law will immediately revoke the license or permit issued by the city.

(Prior code § 4006; Ord. 1177 § 2, 2009)

No license issued hereunder shall be transferred or assigned, nor shall such be construed as authorizing any person other than the licensee to engage in the licensed business, except as herein expressly provided.

(Prior code § 4007)

In no event shall any mistake made by the license officer in stating the amount of the tax or in receiving such tax prevent or prejudice the collection by the city of the amount of tax actually due, together with any penalty applicable thereto, and all costs of collection, from any person for conducting any business activity without a license or for refusing to pay the taxes specified herein.

(Prior code § 4008; Ord. 1161 § 3, 2005)

A. Whenever the amount of any tax has been overpaid, paid more than once, or has been erroneously or illegally collected or received by the license officer under this chapter, it may be refunded as provided in this section.

B. The chief administrative officer may refund any tax that has been overpaid, paid more than once, or has been erroneously or illegally collected or received by the license officer under this chapter, provided that no refund shall be paid under the provisions of this section unless the claimant or his or her agent or representative has submitted a written claim, under penalty of perjury, to the license officer within one year of the overpayment or erroneous or illegal collection of said tax, all in accordance with Chapter 2.88 of this code. Such claim must clearly establish claimant's right to the refund by written records showing entitlement thereto. Nothing herein shall permit the filing of a refund claim on behalf of a class or group of taxpayers.

C. The chief administrative officer, with the written approval of the city attorney, may compromise a claim pursuant to this chapter where the portion of the claim proposed to be released is less than $10,000; and, with the approval of the city attorney and the city council, may compromise such a claim where the portion proposed to be released is equal to or greater than $10,000.

D. It is the intent of the city that the one year written claim requirement of this section be given retroactive effect; provided, however, that any claims which arose prior to the enactment of the one year claims period of this section, and which are not otherwise barred by a then-applicable statute of limitations or claims procedure, must be filed with the license officer as provided in this subsection within 90 days following the effective date of the ordinance codified in this section.

E. The chief administrative officer, or the city council where the claim to be released is in excess of $10,000, shall act upon the refund claim within 45 days of the initial receipt of the refund claim. Said decision shall be final. lf the chief administrative officer/city council fails or refuses to act on a refund claim within the 45 day period, the claim shall be deemed to have been rejected by the chief administrative officer/city council on the forty-fifth (45th) day. The chief administrative officer shall give notice of the action in a form which substantially complies with that set forth in Chapter 2.88 of this code.

F. The filing of a written claim is a prerequisite to any suit thereon. Any action brought against the city pursuant to this section shall be subject to the provisions of Chapter 2.88 of this code.

(Ord. 1161 § 4, 2005)

For failure to pay a tax when due, the license office shall add a penalty of 10% of the amount of such tax on the last calendar day of each month after the due date thereof. In no event shall any penalty imposed hereunder exceed an amount equal to 100% of such tax.

(Prior code § 4009)

The amount of any tax, penalty, and/or any other fees imposed hereunder shall be deemed to be a civil debt to the city. Any person carrying on business without first having obtained a business license from the city shall be liable to city for an amount equal to the amount of such tax, penalty and filing and processing fee, if any, together with all appropriate costs of collection, including reasonable attorney fees, if litigation is reasonably required to collect the same.

(Prior code § 4010)

All amounts due and unpaid, as and for business license taxes and/or penalties, and all reasonable costs of collection, including reasonable attorney fees, shall be collectable in civil actions filed in the name of the city. All remedies prescribed or permitted by law 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 hereof.

(Prior code § 4011)

Any person violating any provision of this division shall be guilty of a misdemeanor, and shall be subject to the penalty therefor, as set forth in Chapter 1.16 of this code. Any such person shall be guilty of a separate offense for each and every day during which a portion of which a violation of the provisions of this division is committed, continued, or permitted to be continued, by such person.

(Prior code § 4012)

The license officer and any city police officer shall have, and may exercise, the authority to enter, free of charge, at any time, any place of business for which a license is required hereunder, and to demand the exhibition of a current license by any person engaged or employed in the transaction of such business. Failure to exhibit such license upon demand shall be deemed to be a violation of the provisions of this division.

(Prior code § 4013)

The conviction and punishment of any person having engaged in business without a license, as required by this division, shall not excuse or exempt such person from compliance with the provisions of this division.

(Prior code § 4014)

Any amendment to the procedural or substantive provisions of this chapter is expressly intended by the city council to retroactively affect pending matters to the fullest extent permitted by law, except that such retroactivity shall not have the effect of extinguishing an existing cause of action.

(Ord. 1161 § 5, 2005)