Belvedere Municipal Code Ch. 5.04 Business License Tax

Sections:

• 5.04.010 Chapter enacted for revenue purposes only—Scope. 5.04.020 Mandatory exemptions. 5.04.030 License and compliance with Chapter provisions required.

• 5.04.040 Fees for licenses.

• 5.04.045 Apportionment procedure.

• 5.04.050 Collection of license moneys.

• 5.04.060 Licenses nontransferable—Fee for relocation.

• 5.04.070 License to be posted or carried.

• 5.04.080 Duplicate license—Issuance conditions—Fee.

• 5.04.090 Violation—Penalty.

This Chapter is enacted solely to raise revenue for City purposes and is not intended for regulation. Nothing contained in this Chapter shall require any person engaged in or carrying on any business, trade or profession required to be licensed by the state, and being so licensed, to obtain a license from the City prior to engaging in or carrying on such business, trade or profession, nor shall any such person be subject to criminal penalty on account of failure to obtain a license under the provisions of this Chapter; provided, that all such persons, irrespective of the fact that they shall not be required to obtain a license prior to engaging in or carrying on a business, trade or profession in the City, shall nevertheless remain liable to the City for the amount of the license tax and fiscal penalties, if any, as set forth in this Chapter. Such tax shall be due upon the commencement of the engaging in or carrying on of any business, trade or profession in the City in each quarterly period, and shall be collected as set forth in Section 5.04.050. (Ord. 75-5 § 1, 1975; prior code § 12-1.)

A. Nothing in this Chapter shall be deemed or construed to apply to any person transacting or carrying on any business, exempt by virtue of the Constitution or applicable statutes of the United States or of the State, from the payment to municipal corporations of such fees as prescribed in this Chapter.

B. None of the license taxes provided for by this Chapter shall be so applied as to occasion an undue burden upon interstate commerce. (Ord. 77-14 § 1, 1977; Ord. 75-5 § 1.5, 1975.)

There are hereby imposed upon all businesses, trades, professions, callings and occupations, whether or not carried on for profit, license taxes in the amounts prescribed in this Chapter. Except as provided in Section 5.04.010, it shall be unlawful for any person to transact and carry on any business, trade or profession, calling or occupation in the City without first having procured a license from the City so to do or without complying with all of the applicable provisions of this Chapter. (Ord. 75-5 § 1, 1975; prior code § 12-2.)

A. The amount of fees to be paid by each licensee under this Chapter shall be as hereafter fixed by City Council resolution, and shall be paid prior to commencement of business within the City or upon renewal of a business license thereafter.

B. If the applicant is in the business of operating a yacht harbor or a place where any fee is received for watercraft berth, in addition to the basic fee prescribed above, such licensee shall pay an additional fee as shall hereafter be fixed by City Council resolution for each watercraft berth located within the City. (Ord. 94-4 § 1, 1994; Ord. 82-5 § 1, 1982; Ord. 78-5 § 1; Ord. 75-5 § 1, 1975; prior code § 12-3.)

In any case where the licensee believes that the amount of the license tax paid exceeds one-half percent of that portion of his gross receipts earned from or attributable to business activities conducted within the City, he may apply to the City Manager for an adjustment of the tax. Such application must be made within the first thirty days after the end of the calendar year for which the adjustment is sought. The applicant shall, by sworn statement and supporting testimony, show his method of business and his total gross receipts for the year earned from or attributable to business activities conducted in the City. The City Manager shall then conduct any investigation he deems necessary, and shall fix the license tax for the applicant in an amount equal to one-half of one percent of the gross receipts earned from or attributable to business activities conducted in the City. If it is determined that the tax due is less than the amount paid by the applicant, the City shall refund the excess to the applicant. (Ord. 94-4 § 1, 1994; Ord. 79-3 § 1, 1979.)

The City Clerk shall collect all license money due the City under the provisions of this Chapter, and shall issue and sign licenses on behalf of the City. (Ord. 75-5 § 1, 1975; prior code § 12-7.)

No license issued pursuant to provisions of this Chapter shall be transferable to any other licensee. In the case of a license issued for the transaction of business at a particular location, the licensee may, upon application therefor and payment of such fee as shall hereafter be fixed by City Council resolution, have the license amended to authorize the transaction of business at some other location to which the business is to be moved. (Ord. 82-5 § 2, 1982; Ord. 75-1 § 1, 1975; prior code § 12-6.)

Each license issued pursuant to the provisions of this Chapter shall be posted and kept in the following manner:

A. A 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. A licensee transacting and carrying on business without a fixed place of business within the City shall keep the license or a certified copy thereof upon his person at all times while transacting and carrying on such business. (Ord. 75-5 § 1, 1975; prior code § 12-4.)

A duplicate license may be issued by the City Clerk to replace any license previously issued pursuant to the provisions of this Chapter, which license has been lost or destroyed, upon the licensee filing a statement of such fact and paying the City Clerk a duplicate license fee, the amount of which shall hereafter be fixed by City Council resolution. (Ord. 82-5 § 3, 1982; Ord. 75-5 § 1, 1975; prior code § 12-5.)

Every person found to be transacting business within the City without having made the payment for a license required by this Chapter shall be required to pay a double fee for issuance of a license. Except as provided in Section 5.04.010, every person violating any provision of this Chapter or knowingly or intentionally misrepresenting to any officer or employee of the City any material fact in procuring a license provided for by this Chapter, shall be guilty of a misdemeanor and, upon conviction thereof, shall be punishable as set forth in Chapter 1.12 of this Code. (Ord. 75-5 § 1, 1975; prior code § 12-8.)