Earlier editions: 2026-09
Title 5 — BUSINESS TAXES, LICENSES AND REGULATIONS
Calaveras County Municipal Code Ch. 5.04 Business Licenses
Calaveras County Municipal Code · 2026-10 edition · updated 2026-10-04 · Calaveras County
Cite as: Calaveras County Municipal Code Chapter 5.04 · Text as of 2026-10-04
Footnotes:
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State Law reference— For statutory provisions on licensing by counties, see Business and Professions Code § 16100 et seq.
5.04.010 - Definitions.¶
A. For the purposes of this chapter, the following terms shall be defined as follows:
"Board" means the board of supervisors.
"Business" means pursuits, occupation, trade, profession, employment or enterprise regularly engaged in or transacted, either exclusively or not, whether transacted in its entirety in the county or partially in the county. "Business" also means the soliciting of orders (other than for goods to be delivered through interstate commerce) and the delivery of goods by vehicles owned or operated by seller.
"Fixed place of business" means any establishment, store, office or central place for carrying on regular activities.
"Nonprofit" means any enterprise directed toward religious, scientific, social, literary, educational, recreational, benevolent or purpose other than for pecuniary profit.
"Person" and "party" mean person, party, firm, association, corporation, partnership or profession for which a license must first be procured.
"Tax collector" means the tax collector of the county.
B. Wherever the principal is designated in this chapter and Chapter 5.16, it shall include clerks, agents, servants, representatives and employees; it being the intention to license the business and not separate any individual acts or activities which are integral parts of a business.
(Ord. 376 § 1, 1966).
5.04.020 - License—Time of procurement.¶
Licenses required by this chapter and Chapter 5.16 shall be procured before the commencement of business or, if the business is in operation and a license possessed, prior to the expiration of such license.
(Ord. 376 § 3, 1966).
5.04.030 - License—Separate required for each place of business.¶
A separate license shall be obtained for each branch establishment or place of business in the county. If more than one business is operated from the same location by the same person, only one license is required.
(Ord. 376 § 4, 1966).
5.04.040 - License—Application—Fee payment—Contents—Period—Prorating.¶
A. All sums of money for licenses provided for in this chapter or Chapter 5.16 of this title are due and payable in advance at the office of the tax collector, and all licenses provided in this chapter or Chapter 5.16 of this title may be issued for any period not exceeding one year, except when a new application is made during the final quarter of the year, then that first license may be issued for a period of not more than fifteen months, or not less than the period for which a license fee is fixed.
B. Each license shall state the name of the business, the owner's name, and the physical location as well as the mailing address of the business. The license will list the date of issuance, the license period for which it is issued and the amount received.
C. Each license shall expire at the time fixed in the license by the tax collector.
D. Each applicant for a license shall complete and sign an application form provided by the tax collector. The tax collector will direct the applicant to obtain department approvals based upon their type of business. Along with the application, a processing fee of twenty-five dollars should be submitted, plus the license fee of twenty-five dollars for a total fee of fifty dollars. Unless the application is made in the fourth quarter of a calendar year, then the license fee will be thirty-one dollars and twenty-five cents, plus the twenty-five dollar application fee, and will expire at the end of the following calendar year.
E. A new application must be submitted anytime the business location changes or there is a change in ownership. Along with the new application, the twenty-five dollar application fee must be submitted.
F. A person who wants to renew their business license, and has had no change in business location or ownership may do so without additional paperwork by paying the twenty-five dollar annual renewal fee.
(Ord. 2864 § 1, 2005: Ord. 376 § 5, 1966).
5.04.050 - License—Grounds for refusal—Appeal.¶
A. The tax collector may refuse to issue any license:
For fraudulent representations in the application;
For failure to furnish all information required by the application;
For failure to pay the required license fees.
B. Any person refused a license shall have the right to file, within ten days of receipt of written notice of rejection of the application, an appeal with the board. Such appeal shall be in writing and shall set forth fully the grounds for the appeal. The board shall set a time and place for a hearing on such appeal, giving such person notice by United States registered mail of such hearing at least five days prior thereto.
C. Upon rejection of any license application, all fees received in connection therewith shall be refunded to the applicant.
(Ord. 376 § 6, 1966).
5.04.060 - License—Grounds for revocation—Appeal.¶
A. The tax collector may revoke any license issued under this chapter or Chapter 5.16:
For violation of any conditions of the license;
For violation of any provisions of this chapter or Chapter 5.16;
If such license was obtained by fraud;
For conducting business in an unlawful manner, or in such a manner as to be a nuisance to the health, safety or welfare of the public.
B. No license may be revoked, however, until the board has a hearing and gives such person notice by United States registered mail or in person for such hearing at least five days prior thereto.
C. Upon revocation of any license, no part of the fee paid therefor may be refunded.
D. No person may secure any license who has had any license issued under this chapter or Chapter 5.16 revoked within the preceding six months.
(Ord. 376 § 7, 1966).
5.04.070 - License—Display.¶
A. Every licensee having a fixed place of business shall display his license in a conspicuous place in such place of business.
B. Every licensee not having a fixed place of business shall carry such license with him at all times while carrying on his business and shall exhibit it, whenever requested, to any person.
(Ord. 376 § 8, 1966).
5.04.080 - License—Payment of fee required.¶
A. Except as provided in this chapter, every person conducting a business in the county, whether in whole or in part, except wholly within an incorporated municipality, shall obtain a business license and pay an annual fee of twenty-five dollars therefor.
B. Any person who fails to remit the annual license fee imposed by this chapter by March 1st of each given year shall pay a late fee of sixteen dollars, in addition to the amount of the license.
(Ord. 1928 § 1, 1987: Ord. 1084 § 1, 1978: Ord. 376 § 9, 1966).
5.04.090 - License—Not required for certain businesses.¶
No license shall be required for:
A. Agricultural or viticultural occupations or for the operation of stock, dairy or poultry farms;
B. Any commercial traveler whose business is limited to the goods, wares and merchandise sold or dealt in, in this state, at wholesale, and who does not carry with him for delivery the goods sold by him.
(Ord. 376 § 10, 1966).
5.04.100 - License—Fee not required for certain businesses.¶
A license is required but no fee shall be charged for:
A. Nonprofit enterprises or endeavors of nonprofit organizations;
B. Any exhibition, concert, lecture or other entertainment where fifty percent or more of the receipts will be appropriated to any church, school, religious, charitable or benevolent purpose within the county.
C. Any honorably discharged United States veteran who presents a copy of their DD214.
(Ord. 2864 § 2, 2005; Ord. 376 § 11, 1966).
5.04.110 - License—Permit from other county department required for certain businesses.¶
A. Every person applying for a license must obtain sign-off on their business license application from the assessor's office.
B. Every person applying for a license must obtain sign-off on their business license application from the planning department.
C. Every person applying for a license must obtain sign-off on their business license application from the building department.
D. Dependent upon the type of business, other department approvals may be needed. Examples of other types of approvals are:
Every person applying for a license to handle food or food products must obtain sign-off on their business license application from the county health department.
Every person applying for a license to install, pump or repair septic tanks must obtain sign-off on their business license application from the county health department.
E. Every contractor or firm who requires a building, plumbing, electrical or mechanical permit shall need to have a valid Calaveras County business license before such permit shall be issued.
(Ord. 2864 § 3, 2005: Ord. 376 § 13, 1966).
5.04.130 - Right of entry.¶
It shall be the duty of all peace officers and the tax collector to exercise due diligence in the enforcement of this chapter and Chapter 5.16, and to that end they shall be permitted, any reasonable time and place, to enter all types and classes of business establishments regulated by this chapter and Chapter 5.16.
(Ord. 376 § 15, 1966).
5.04.140 - Penalty for violation.¶
Whenever any provision of this chapter or Chapter 5.16 is violated, or whenever any license fee remains unpaid after the last day of the month it became delinquent, the following provisions shall be in effect:
A. Such person shall be guilty of a misdemeanor and punishable by a fine of not more than five hundred dollars, or by imprisonment in the county jail for a term not to exceed six months, or by both such fine and imprisonment.
B. Licenses not renewed by April 30th of a calendar year will be canceled. Persons who fail to renew their license during the prescribed renewal period will be required to submit a new application, obtain all appropriate approvals, pay the application and license fee, in additional to any previous penalties due.
(Ord. 2864 § 5, 2005; Ord. 1084 § 2, 1978: Ord. 376 § 16, 1966).
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