Burbank Municipal Code Art. 4 License Fees

No person may engage in any business for which a license fee is prescribed in this code without first paying such fee to the City, unless they are exempt therefrom. [Formerly numbered Section 19-16; renumbered by Ord. No. 3058, eff. 2/21/87.]

License fees shall be paid to the Community Development Department, or if required by Title 9, Chapter 1 of this code to the Building Department, and shall be due and payable in advance immediately prior to the time hereinafter prescribed, as follows:

A. Annual License Fees: The first day of July of each year or the day business is commenced, whichever is later; provided, however, that when annual license fees are payable quarterly at the option of the licensee such fees may be paid as follows: at least one-fourth (1/4) on July 1, October 1, January 1 and April 1 of each fiscal year;

B. Daily License Fees: Each day of business. [Formerly numbered Section 19-17; renumbered by Ord. No. 3058, eff. 2/21/87; Amended by Ord. No. 3828, eff. 8/24/12; 2194.]

Annual license fees of more than ten dollars ($10.00) shall be prorated on a quarterly basis if the license is issued or the business is commenced in the second or subsequent quarter of the fiscal year. In such cases, the license fee shall be prorated as of the first day of the quarter in which the license is issued or the business is commenced, whichever is sooner. There shall be no prorating of other license fees. [Formerly numbered Section 19-18; renumbered by Ord. No. 3058, eff. 2/21/87.]

A. Adjustment of License Fees: All of the license fees based upon the number of vehicles used in a business shall be so applied that where the license fee bears no reasonable relation to the taxable event occurring in the City or the quantum of business carried on therein and when such factor would be material to the validity of the fee, an adjustment in the license fee shall be made upon application in the manner hereinafter described. In any case where such license fee is believed by a licensee or an applicant for a license to violate said principle, they may apply to the City Manager for an adjustment of the fee so that it shall not be discriminatory, unreasonable, or unfair as to said business. Said application may be made before, at, or within six (6) months after payment of the prescribed license fee. The applicant shall, by affidavit and supporting testimony, show their method of business, the gross volume or estimated gross volume of business, the total number of vehicles used in their business, the number of vehicles operated in the City, and such other information as the City Manager may deem necessary in order to determine the extent, if any, of discrimination, unreasonableness, or unfairness against said business.

B. Investigation; Findings by City Manager: The City Manager shall then conduct an investigation, comparing applicant’s business with other businesses of like nature and shall make findings of fact from which they shall determine whether the license fee is unfair, unreasonable or discriminatory as to applicant’s business and shall fix as the license fee for the applicant, an amount that is fair, reasonable and nondiscriminatory, or, if the fee has already been paid, shall order a refund of the amount over and above the fee so fixed. In fixing the fee to be charged, the City Manager shall have the power to base the fee upon a percentage of gross volume of business, the number of vehicles required to handle business in the City, or any other method which will assure that the fee assessed shall be uniform with that assessed on businesses of like nature, so long as the amount assessed does not exceed the fee as prescribed by this code. Should the City Manager determine the gross volume of business measure of the fee to be the fair basis, they may require the applicant to submit, either at the same time of termination of applicant’s business in the City, or at the end of each three (3) month period, a sworn statement of the gross volume of applicant’s business and the percentage of such business transacted in the City and to pay the amount of fee therefor, provided that no additional fee during any one fiscal year shall be required after the licensee shall have paid an amount equal to the annual license fee for their said business as prescribed in this code.

The provisions of this section shall not apply to licensees or applicants for a license who maintain a place of business in the City. [Formerly numbered Section 19-19; renumbered by Ord. No. 3058, eff. 2/21/87.]

All license fees required by this code shall be deemed delinquent if not paid on or before the time hereinafter prescribed:

A. Annual License Fees: On or before the close of business on the last day of the month when due;

B. Daily License Fee: On or before the close of business on each day for which the license fee becomes due. [Formerly numbered Section 19-20; renumbered by Ord. No. 3058, eff. 2/21/87.]

Whenever a license fee required by this code is not paid on or before the delinquency date, a penalty of ten percent (10%) of the amount due shall be imposed. Every penalty shall become a part of the license fee required by this code. In the case of a newly established business for which an annual license fee is prescribed, no penalty shall be imposed if the license fee is paid within thirty (30) days after the commencement of operation; otherwise, penalties shall be imposed as in the case of any other business. [Formerly numbered Section 19-21; renumbered by Ord. No. 3058, eff. 2/21/87.]

In all cases where the amount of license fee to be paid is based upon gross receipts, any person making application for the first such license, or for another such license, shall furnish to the Community Development Department for its guidance in ascertaining the amount of license fee to be paid by the applicant, a written statement, upon a form provided by the Community Development Department, sworn to before a person authorized to administer oaths, setting forth such information as may be therein required and as may be necessary properly to determine the amount of license fee to be paid by applicant. In such cases, the applicant shall estimate the gross receipts for the period to be covered by the license to be issued. Such estimate, if accepted by the Community Development Department as reasonable, shall be used in determining the amount of license fee to be paid by the applicant; provided, however, that the amount of the license fee so determined shall be tentative only, and such person shall, within thirty (30) days after the expiration of the period for which such license was issued, furnish the Community Development Department with a sworn statement, on a form furnished by the Community Development Department, showing the gross receipts during the period of such license, and the license fee for such period shall be finally ascertained and paid at once, after deducting from the payment found to be due the amount paid at the time such first license was issued. [Formerly numbered Section 19-22; renumbered by Ord. No. 3058, eff. 2/21/87; Amended by Ord. No. 3828, eff. 8/24/12; 2194.]

A. Audit and Inspection of Books: No statement of an applicant concerning gross receipts shall be conclusive as to the matters therein set forth, nor shall the filing of the same preclude the City from collecting by appropriate action such sum as is actually due and payable hereunder. Such statement and each of the several items therein contained shall be subject to audit and verification by the Community Development Director, their deputies or authorized employees of the City, who are hereby authorized to examine, audit and inspect such books and records of any licensee or applicant for license as may be necessary in their judgment to verify or ascertain the amount of license fee due.

B. Inspection of Books Permitted: All licensees, applicants for licenses, and persons engaged in business in the City, where the amount of license fee to be paid is based upon gross receipts, are hereby required to permit an examination of such books and records for the purposes aforesaid. [Formerly numbered Section 19-23; renumbered by Ord. No. 3058, eff. 2/21/87; Amended by Ord. No. 3828, eff. 8/28/12; 2194.]

The information furnished or secured pursuant to Sections 3-6-407, 3-6-408 and subsection 3-6-510B of this chapter shall be confidential. Any unwarranted disclosure or use of such information by any officer or employee of the City shall constitute a misdemeanor and such officer or employee shall be subject to the penalty provisions of this code. [Formerly numbered Section 19-24; renumbered by Ord. No. 3058, eff. 2/21/87.]

If any person fails to file any statement required by Section 3-6-407, 3-6-408 and subsection 3-6-510B of this chapter within the time prescribed, or if after demand therefor made by the Community Development Department, they fail to file a corrected statement the Community Development Department may determine the amount of the license fee due from any such person by means of such information as they may be able to obtain. In case such a determination is made, the Community Development Department shall give a notice of the amount so assessed. Such person may, within ten (10) days after the mailing or serving of such notice, make application in writing to the Community Development Department for hearing on the amount of license fee. If such application is made, or if application is not made within the time prescribed, the Community Development Department must cause the matter to be set for hearing within fifteen (15) days before the Council. The Community Development Department shall give at least five (5) days’ notice to such person of the time and place of hearing. The Council shall consider all evidence produced, and its findings shall be final. Notice of its findings shall be served upon the applicant. [Formerly numbered Section 19-25; renumbered by Ord. No. 3058, eff. 2/21/87; Amended by Ord. No. 3828, eff. 8/24/12; 2194.]

The amount of any license fee and penalty imposed by the provisions of this code shall be deemed a debt owing to the City, and any person carrying on any business without having paid the license fee in such case provided, and their employer, principal or beneficiary in such business, shall be severally and jointly liable to an action in the name of the City in any court of competent jurisdiction for the amount of license fee and penalties imposed on such business. In case of such action, the Community Development Director may make the necessary affidavit and a writ of attachment may issue without any bond being given in behalf of the plaintiff. [Formerly numbered Section 19-26; renumbered by Ord. No. 3058, eff. 2/21/87; Amended by Ord. No. 3828, eff. 8/24/12; 2194.]

A. By Virtue of Federal or State Law: Nothing in this code relating to the payment of license fees 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 from the payment to a municipal corporation of such license fees.

B. Charitable: Unless provision is made to the contrary in this code, 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 person, shall be exempt from the payment of any license fee prescribed by this code; also exempt shall be any entertainment, concert, exhibition or lecture on scientific, historical, literary, religious or moral subjects within the City, whenever the receipts of any such entertainment, concert, exhibition, or lecture are to be appropriated to any church or school or to any religious or benevolent purpose, and any entertainment, dance, concert, exhibition, or lecture conducted by any religious, charitable, social, educational, military, state, county or municipal organization or association, whenever the receipts of any such entertainment, dance, concert, exhibition, or lecture are to be appropriated for the purpose and object for which such organization or association was formed, provided, in either case, profit is not derived, either directly or indirectly, by any person.

C. Veterans: Unless provision is made to the contrary in this code, every honorably discharged or honorably relieved soldier, sailor or marine of the United States who served in any war, conflict or campaign, who is a voter of this State, and who is a bona fide resident of this City, may distribute circulars, and hawk, peddle and vend any goods, wares or merchandise owned by them, except spirituous, malt, vinous, or other intoxicating liquor, without payment of any license fee; provided, however, that any such person not a resident of the City, who is physically unable to obtain a livelihood by manual labor may, nevertheless, distribute circulars, and hawk, peddle and vend any goods, wares or merchandise owned by they, except spirituous, malt, vinous, or other intoxicating liquor, without payment of any license fee.

D. Educational: Any organization which is conducted, managed, or carried on wholly for the purpose of educating and teaching young students attending high school, the problems and skills required of those engaged in the commercial and production life of our free society, such for example, as Junior Achievement, Inc., its subsidiaries and sponsored organizations and like organizations, shall be exempt from the payment of any license or application fee prescribed by this code. [Formerly numbered Section 19-27; renumbered by Ord. No. 3058, eff. 2/21/87.]

Any person claiming an exemption pursuant to Section 3-6-412 of this article or any other provision of this code shall file a verified statement with the Community Development Department, or with the Building Department if a license under Title 9, Chapter 1 of this code is involved, stating the facts upon which the exemption is claimed. The Community Development Department or Building Department shall, upon application and proper showing contained in the verified statement, issue a license to such person without payment to the City of the license fee required. [Formerly numbered Section 19-28; renumbered by Ord. No. 3058, eff. 2/21/87; Amended by Ord. No. 3828, eff. 8/24/12; 2194.]

Any person exempt by the provisions of Section 3-6-412 of this article from the payment of license fee as a prerequisite to engage in any business, must, nevertheless, apply for and obtain a license to engage in such business and must comply with the provisions of this code or any other ordinance of the City requiring a permit or certificate of compliance as a prerequisite to engaging in such business. [Formerly numbered Section 19-29; renumbered by Ord. No. 3058, eff. 2/21/87.]