Camarillo Municipal Code Ch. 5.04 Business Tax Certificates Generally

For the purpose of this title, unless the context clearly otherwise requires, the enumerated words and phrases shall be defined as follows:

A. "Anniversary month" means the month in which business first applied for a business license from the city. For those business in which the original anniversary month cannot be determined, the city shall assign an anniversary month and that date shall be the anniversary month for purposes of this title.

B. "Annual gross receipts" means the gross receipts for a business for the business tax year.

C. "Annual tax" means the tax which is payable by a business for the business tax year pursuant to this title.

D. "Business" means and includes all kinds of vocations, trades, occupations, professions, enterprises, establishments and all other kinds of activities and matters, together with all devices, machines, vehicles and appurtenances used therein, any of which are conducted, used or carried on for the purpose of earning in whole or in part a profit or livelihood whether or not a profit or livelihood actually is earned thereby and regardless of whether paid for in money, goods, labor or otherwise. Business, professions and trades shall include, without being limited thereto, trades and occupations of all and every kind of calling carried on within the city; salesmen, brokers, retailers, wholesalers, vendors, suppliers, peddlers, professions, the renting or supplying of living quarters or board, or both for guests, tenants or occupants. A business need not have a fixed place of business in the city.

E. "Business tax certificate" means the certificate issued upon payment of the tax imposed pursuant to this chapter and required to be in effect to operate a business.

F. "Business tax year" means the year, for purposes of determining the tax, which begins on the first day of the anniversary month and continues through the last day of the month immediately preceding the anniversary month in the following calendar year.

G. "Certificate holder" means the business and/or the owner thereof, who holds a current business tax certificate.

H. "Director" means the director of finance of the city or his/her designee.

I. "Disabled veteran" means an honorably discharged soldier, sailor, marine or air person of the United States who suffers from a service-connected disability and who has furnished to the city a certificate of physical disability executed by a qualified surgeon of the armed forces and proof of an honorable discharge.

J. "Employee," when used to determine the amount of a tax based, in whole or in part, upon the number of employees engaged in business, means and include all natural persons engaged, on a full-time or part-time basis, in the operation or conduct of any business, whether an owner, a member of an owner's family, proprietor, officer, director, partner, manager, operator, trustee, trustor, beneficiaries, associates, solicitors and/or a joint venturer.

K. "Event" means and includes an exhibition, a fair, a sales event, or other similar event:

1. To which members of the public are invited, with or without payment of an admission fee or charge; and

2. Where goods, wares, merchandise, foodstuff and/or services are available for sale; and

3. Which is conducted by a sponsor; and

4. Which is conducted on a periodic basis consisting of not more than fifty-two days in any calendar year.

L. "Gross receipts" means gross income, as defined in the Internal Revenue Code, and includes the total of amounts actually received or receivable from sales and the total amounts actually received or receivable for the performance of any act or service, of whatever nature it may be, for which a charge is made or credit allowed, whether or not such act or service is done as a part of or in connection with the sale of materials, goods, wares or merchandise. Included in "gross receipts" are all receipts, cash, credits and property of any kind or nature, without any deduction therefrom on account of the cost of the property sold, the cost of materials used, labor or service costs, interest paid or payable, or losses or other expenses whatsoever. Excluded from "gross receipts" are all of the following:

1. Cash discounts allowed and taken on sales;

2. Credit allowed on property accepted as part of the purchase price and which property may later be sold;

3. Any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser;

4. Such part of the sale price of property returned by purchasers upon rescission of the contract of sales as is refunded either in cash or by credit;

5. Amounts collected for others where the business is acting as an agent or trustee to the extent that such amounts are paid to those for whom collected, provided, the agent or trustee has furnished the director with the names and addresses of the others and the amounts paid to them;

6. Receipts of refundable deposits, except that refundable deposits forfeited and taken into income of the business shall not be excluded;

7. As to a real estate agent or broker, the sales price of real estate sold for the account of others except that portion which represents commission or other income to the agent or broker;

8. As to a retail gasoline dealer, that portion of his/her gross receipts derived from the sale of motor vehicle fuel, equal to the motor vehicle fuel tax imposed by and previously paid under the provisions of Part 2 of Division 2 of the Revenue and Taxation Code of the State;

9. As to a retail gasoline dealer, the special motor fuel tax imposed by Section 4041 of Title 26 of the United States Code if paid by the dealer or collected by him/her from the consumer or purchaser.

M. "Person" means and includes all domestic and foreign corporations, associations, syndicates, joint stock corporations, partnerships of every kind, clubs, Massachusetts trust, business, or common law trusts, societies and individuals transacting and carrying on any business in the city, other than as an employee.

N. "Sale" means and includes the transfer, in any manner or by any means whatsoever, of title to property for a consideration; the serving, supplying or furnishing for a consideration of any property; and a transaction whereby the possession of property is transferred and the seller retains the title as security for the payment of the price shall likewise be deemed a sale. This definition shall not be deemed to exclude any transaction which is or which, in effect, results in a sale within the contemplation of law.

O. "Sponsor" means a person who sponsors an event in which one or more persons participate as vendors.

P. "Sworn statement" means an affidavit sworn to before a person authorized to take oaths, or a declaration made under penalty of perjury.

Q. "Tax" means a tax imposed pursuant to this chapter upon a business in order to obtain a business tax certificate.

R. "Vendor" means any person, operator or exhibitor who participates in an event, with the approval of the sponsor of the event, and who offers, for a consideration, goods, wares, foodstuff, merchandise or services at such event.

(Ord. 857 § 1, 1996: Ord. 802 § 1 (part), 1994.)

It is the duty of the director to enforce the provisions of this chapter. The director may delegate any such duties to a designee.

(Ord. 802 § 1 (part), 1994.)

This chapter is enacted solely to raise revenue for general municipal purposes, and is not intended as a regulatory measure. Issuance of a business tax certificate is evidence only of the fact that such tax has been paid and does not constitute zoning or any other type of required approval.

(Ord. 802 § 1 (part), 1994.)

A. No business shall be issued an initial business tax certificate unless the business complies with the provisions of the city's municipal code, including, without limitation, Title 19 thereof.

B. For purposes of this section only, for a business which is required to obtain a home occupation permit, compliance with Title 19 of this code shall only be required to the extent that there are no violations under Title 19 which relate to the business being conducted from the home.

(Ord. 802 § 1 (part), 1994.)

Persons required pursuant to this chapter to pay a tax for the privilege of carrying on business in the city shall not be relieved from complying with all other provisions of this code or any other applicable law.

(Ord. 802 § 1 (part), 1994.)

A. Business Tax Certificate Required. It is unlawful for any person to transact and carry on any business in the city without having in effect a current business tax certificate therefor.

B. Payment of Tax. Taxes shall be imposed upon each business in the amounts prescribed in this chapter.

(Ord. 802 § 1 (part), 1994.)

A. A separate business tax certificate shall be obtained for each branch establishment or location of each business required to have a business tax certificate hereunder.

B. Separate business tax certificates shall be required for each business which share a common location.

C. A business tax certificate shall authorize the operator to transact and carry on only the business indicated thereon at the location or in the manner designated in such business tax certificate. Warehouses and distributing plants used in connection with and incidental to a business certified under the provisions of this chapter shall be deemed to be an ancillary business and not a separate place of business nor a branch establishment. An ancillary business shall be required to obtain and post an ancillary business tax certificate and pay a fee therefor in an amount determined by resolution of the city council.

D. Any person who owns or conducts two or more different businesses under the same ownership and which use a single set or integrated set of books and records, may, at his/her option, pay only one tax calculated on the aggregate gross receipts of the businesses. Each business shall be required to obtain and post a business tax certificate for each separate business and pay a fee for the additional certificate(s) in an amount determined by resolution of the city council.

E. Any person who owns or conducts a business with multiple different locations, but which businesses are under the same ownership and which use a single set or integrated set of books and records, may, at his/her option, pay only one tax calculated on the aggregate gross receipts of the business. Each business shall be required to obtain and post a business tax certificate for each location and pay a fee for the additional certificate(s) in an amount determined by resolution of the city council.

(Ord. 802 § 1 (part), 1994.)

When any person by any means, including, without limitation, the use of signs, circulars, cards, telephone directories, trade publications, newspapers, advertisements, represents that he/she is in a business in the city, or when any person holds an active license or permit issued by a governmental agency which license reflects that he/she is in business in the city, such person shall be deemed to be conducting a business in the city.

(Ord. 802 § 1 (part), 1994.)

A. None of the taxes imposed by this chapter shall be so applied as to occasion an undue burden upon interstate commerce or be violative of the equal protection and due process clauses of the Constitutions of the United States and the state.

B. None of the taxes imposed by this chapter shall be applied to businesses operating both within and outside the city's jurisdiction as to not fairly reflect that proportion of the taxed activity actually carried on within the city.

C. In any case where a tax is believed by a certificate holder or applicant for a business tax certificate to place an undue burden upon interstate commerce or be violative of such constitutional clauses or to not fairly reflect the proportion of the taxed activity actually carried on within the city, he/she may apply to the director for an adjustment of the tax. Such application may be made before, at, or within six months after payment of the prescribed tax. The applicant shall, by sworn statement and supporting testimony, show his/her method of business and the gross volume or estimated gross volume of business and such other information as the director deems necessary in order to determine the extent, if any, of such undue burden or violation. The director shall then conduct an investigation, and after having first obtained the written approval of the city attorney, shall fix as the tax for the applicant, an amount that is reasonable and nondiscriminatory, or if the tax has already been paid, shall order a refund of the amount over and above the tax so fixed. In fixing the tax to be charged, the director shall have the power to 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, so long as the amount assessed does not exceed the tax as prescribed by this chapter. Should the director determine the gross receipts measure of tax to be the proper basis, the director may require the applicant to submit, either at the time of termination of applicant's business in the city, or at the end of each three-month period, a sworn statement of the gross receipts and pay the amount of tax therefore. The burden of proof is upon the owner of the business claiming an exemption or adjustment pursuant to this section.

(Ord. 802 § 1 (part), 1994.)

A. Nothing in this chapter 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 of such taxes as are prescribed in this chapter.

B. Any person claiming an exemption pursuant to this section shall file a sworn statement with the director stating the facts upon which the exemption is claimed along with appropriate documentation, and in the absence of such statement substantiating the claim, such person shall be liable for the payment of the taxes imposed by this chapter. The director shall, upon a proper showing contained in the sworn statement, issue a business tax certificate, endorsed on its face "exempt", to such person claiming exemption under this section without payment to the city of the tax required by this chapter.

C. The director, after giving notice and a reasonable opportunity for a hearing to a certificate holder, may revoke the exempt status of any business tax certificate granted pursuant to the provisions of this section upon information that the certificate holder is not entitled to the exemption as provided in this section.

D. The provisions of this chapter shall not require the obtaining of a business tax certificate to commence or conduct any business or require the payment of any tax, by any bona fide institution or organization which is commenced and conducted wholly for the benefit of charitable purposes or from any nonprofit organization not regularly or primarily engaged in business and from which profit is not derived either directly or indirectly by any person, nor shall any business tax certificate or tax be required for the commencing and conducting of any entertainment, concert, exhibition, lecture or scientific, historical, literary, religious or moral subject or subjects whenever the receipts or net proceeds of such entertainment, concert, exhibition or lecture are appropriated or turned over to any bona fide church or school or to any bona fide religious or benevolent purposes.

E. The provisions of this chapter shall not require the payment of a tax for a nonprofit organization which conducts a fund raising activity; provided, that the nonprofit organization conducting such activity utilizes the receipts of such activity for the purposes and objects for which the nonprofit organization was formed and that the nonprofit organization complies with all other provisions of this code. If the nonprofit organization merely sponsors an event and only receives a percentage of the receipts, or receives a specified amount or fee, then each person conducting a business at the event must obtain a business tax certificate in accordance with the provisions of this title.

F. Notwithstanding subsection E of this section, in the case of periodic events, which occur more than once a year but which do not take place on a regular daily basis, the sponsor of the event may obtain a business tax certificate for all approved vendors included in the event and pay a tax based upon gross receipts pursuant to Section 5.04.230 of this Code.

1. The procedure set forth in this subsection may only be used for events in which the sales from all individual vendors are reported to and recorded by the sponsor of the event so that the sponsor may accurately account for the gross receipts upon which the tax is based.

2. When the business tax certificate is issued to a sponsor in accordance with this subsection, all individual vendors shall be conclusively presumed to be exempt from the requirement of obtaining a separate business tax certificate pursuant to the provisions of this chapter, for the purposes of the event.

3. If an individual vendor is exempt from the requirements pursuant to this chapter, the sponsor shall pay the tax based upon the gross receipts of those vendors who are not exempt. An individual vendor is not exempt from the provisions of this subsection, based on the fact that such vendor has a business tax certificate for a business elsewhere in the city.

G. Notwithstanding subsection E of this section, in the case of annual events, the sponsor of the event may obtain a business tax certificate in accordance with this code for all approved vendors included in the event.

1. This method of certification may only be used for events which take place once a year, regardless of the number of days in the event.

2. When the business tax certificate is issued to a sponsor in accordance with this subsection, all individual vendors shall be conclusively presumed to be exempt from the requirement of obtaining a separate business tax certificate pursuant to the provisions of this title for the purpose of conducting a business at the event.

H. Limited Gross Receipts. The provisions of this chapter shall not require minors, disabled veterans, or adults sixty-five years of age or older if such minors, disabled veterans, or adults are engaged in a business with gross receipts under two thousand five hundred dollars per year to obtain a business tax certificate or pay a tax.

I. Garage Sales. The provisions of this chapter shall not require obtaining a business tax certificate or payment of a tax from any natural person engaged in conducting garage sales or yard sales for which all property to be sold is a person's own personal property and has not been acquired or consigned or crafted for the purpose of resale, or for the benefit of other than the occupants of the premises, provided that such garage sales or yard sales do not exceed two in number in any business tax year.

(Ord. 802 § 1 (part), 1994.)

Every person required to have a business tax certificate under the provisions of this chapter shall make application as prescribed in Section 5.04.100 for the same to the director of the city, and upon payment of the prescribed tax, the director shall issue to such person a business tax certificate which shall contain the following information:

A. The name of the person to whom the business tax certificate is to be issued;

B. The name of the business to be certified;

C. The place where such business is to be transacted and carried on;

D. The expiration date of such business tax certificate;

E. Such other information as may be determined necessary by the director for the purpose of enforcement of the provisions of this chapter.

(Ord. 802 § 1 (part), 1994.)

A. A person making an application for an initial business tax certificate or a renewal shall furnish to the director a sworn statement, upon a form specified by the director, setting forth the following information:

1. The exact nature or kind of business for which the business tax certificate is requested;

2. The address where such business is to be conducted and the residence address of the owners, identified as such;

3. The address where the applicant shall consent to receive mail concerning the business tax certificate applied for;

4. Where any person contracts, sells, manufactures or delivers any goods, wares or merchandise in the city for which sales or use tax is payable, the application shall set forth the appropriate California State Board of Equalization Permit Number;

5. Where any person employs others in the course of such business the application shall set forth the appropriate federal and/or state employer identification number;

6. Where any person conducting any business is self-employed, the application shall set forth the applicant's Social Security Number and driver's license number;

7. In the event that the application is made for the issuance of a business tax certificate to a person doing business under a fictitious name, the application shall set forth the names and places of residence of those owning said business or enterprise;

8. In the event that the application is made for the issuance of a business tax certificate to a person doing business as a state licensed contractor, the application shall set forth the applicant's State Contractor's License Number and Specialty Classification;

9. In the event that the application is made for the issuance of a business tax certificate to a corporation or a partnership, the application shall set forth the names and places of residences of the officers or partners thereof;

10. In all cases where the amount of tax to be paid is based upon the number of persons employed, or upon the number of vehicles used, or upon any amount or number which furnishes the basis for determination of the tax for the particular business referred to in the application, such items must be stated on the application; provided that a newly established business shall make a true estimate or statement of such information and the business tax shall be based upon said estimation and shall be paid at the time of application for a business tax certificate;

11. If the amount of the tax to be paid by the applicant is based upon the average number of employees, such application shall set forth the average number of employees for the applicable period;

12. Satisfactory proof of identification of the applicant, a copy of which shall be made for the city's records. The identification shall include a photograph unless the applicant does not have such identification;

13. Any further information which the director may require to enable her/him to issue the type of business tax certificate applied for;

14. A signed statement made under penalty of perjury that the statements therein are true and correct, which statement shall be required to be filed with the director upon submission of any original business tax certificate application, annual renewal statement, miscellaneous supplementary statement or other return or filing. Each such declaration of truth of application or statement shall have included therein, or attached thereto, a certification or declaration, which shall be substantially in the following form:

I declare, under penalty of perjury; that this application, return or statement (including any accompanying schedules, statements, and supporting data) has been examined by me, and, to the best of my knowledge, information, and belief, is a full true and correct application, return, or statement and I accordingly so represent.

B. All information specified to be set forth on any application form or renewal form prescribed by the director shall be submitted completely and accurately and the business tax certificate shall be issued based upon the information submitted and represented. The director shall not be required to receive or consider any application, return or statement unless the above quoted declaration, in substantially the form hereinabove set forth, is contained therein or attached thereto and properly executed by the applicant or the authorized agent or representative of the applicant.

C. It is unlawful and shall be deemed a misdemeanor in any such application, return or statement for such applicant or authorized agent or representative of the applicant to make any statement which is false or which is contrary to the declaration or representation made in the above quoted form.

D. Each business tax certificate issued shall be deemed issued solely based upon the application therefor on file, and if the information is found by the director to be incomplete or inaccurate, the business tax certificate shall be deemed void and of no effect. If information submitted in an application subsequently becomes incomplete or inaccurate by reason of a change in circumstances, the certificate holder shall promptly correct the same, in writing, filed with the director.

E. If the amount of the tax to be paid by the applicant is measured by gross receipts, he/she shall estimate the gross receipts for the period to be covered by the business tax certificate to be issued. Such estimate, if accepted by the director as reasonable, shall be used in determining the amount of tax to be paid by the applicant; provided, however, the amount of the tax so determined shall be tentative only, and such person shall, at the request of the director within thirty days after the expiration of the period for which such business tax certificate was issued, furnish the director with a sworn statement with appropriate documentation, showing the gross receipts during the period of such business tax certificate, and the tax for such period shall be finally ascertained and paid in the manner provided by this chapter for the ascertaining and paying of renewal taxes for other businesses, after deducting from the payment found to be due the amount paid at the time such first business tax certificate was issued. The director shall not issue to any such person another business tax certificate for the same or any other business, until such person shall have furnished to him/her the sworn statement and paid the tax as required in this chapter.

(Ord. 802 § 1 (part), 1994.)

A. No statement contained in an application shall be conclusive as to the matters set forth therein, nor shall the filing of an application preclude the director from collecting by appropriate action such tax as is actually due and payable pursuant to the provisions of this chapter.

B. Applications and each of the items contained in an application shall be subject to audit and verification by the director who is hereby authorized to examine, audit and inspect such books and records of any licensee or applicant as may be necessary, in the director's judgment, to verify or ascertain the amount of business tax due. A certificate executed and delivered to the city by a certified public accountant licensed by the state shall establish a rebuttable presumption that the gross receipts of such certificate holder are as stated in the certificate.

C. All persons subject to the provisions of this chapter shall keep complete records of business transactions, including sales, receipts, purchases and other expenditures, and shall retain all such records for examination by the director. Such records shall be maintained for a period of at least three years. No person required to keep records pursuant to the provisions of this section shall refuse to allow authorized representatives of the director to examine such records at reasonable times and places. At the director's request, copies of the records shall be provided to the director by mail.

D. Where an audit conducted pursuant to this chapter reflects an understatement of gross receipts by more than ten percent, the cost of such audit shall be paid to the city by the applicant or certificate holder.

(Ord. 802 § 1 (part), 1994.)

It is unlawful for the director or any other person having an administrative duty under the provisions of this chapter to make known in any manner whatever the business affairs, operations, or information obtained by an investigation of records and equipment of any person required to obtain a license, or pay a tax, or any other person visited or examined in the discharge of official duty, or the amount of source of income, profits, losses, expenditures or any particular thereof, set forth in any statement or application, or to permit any statement or application, or copy of either, or any book containing any abstract or particulars thereof to be seen or examined by any person. Nothing in this section shall be construed to prevent:

A. The disclosure to, or the examination of records and equipment by, another city official, employee, or agent for the purpose of administering or enforcing any provisions of the code, and this chapter;

B. The disclosure of information to, or the examination of records by, authorized federal or state officials, or the tax officials of another city or county, or city and county, if a reciprocal arrangement exists;

C. The disclosure to any person of information and results of examination of records of particular taxpayers authorized by court order or subpoena;

D. The disclosure of information to any person after the filing of a written request to that effect, by the certificate holder;

E. The disclosure of the names and addresses of persons to whom certificates have been issued, and the general type or nature of their business;

F. The disclosure of general statistics regarding taxes collected or business done in the city; and

G. The disclosure of any information required by law.

(Ord. 802 § 1 (part), 1994.)

For any business issued a business tax certificate by the city, the owner or authorized agent thereof shall notify the city in writing upon closure of such business.

(Ord. 802 § 1 (part), 1994.)

Any person aggrieved by any decision of the director with respect to the issuance or refusal to issue such business tax certificate may appeal to the city manager by filing a notice of appeal with the city clerk. Such a notice of appeal must be accompanied by an administrative fee in an amount set by city council resolution. If the notice of appeal is complete and the administrative fee paid, the city manager shall fix a time and place for hearing such appeal. The city clerk shall give written notice to such person of the time and place of such hearing. The city manager shall have authority to determine all questions raised on such appeal. The decision of the city manager shall be set forth in writing and shall be final and conclusive. The written notice of decision shall provide that an action may be filed with the Superior Court of the state pursuant to Code of Civil Procedure Section 1094.5 by filing said action within ninety days following the date of the city manager's written notice.

(Ord. 950 § 3, 2002: Ord. 802 § 1 (part), 1994.)

The director shall have the power, for good cause shown, to extend the time for filing any required sworn statement for a period not exceeding thirty days, and in such case to waive any penalty that would otherwise have accrued.

(Ord. 802 § 1 (part), 1994.)

A. No business tax certificate issued pursuant to this chapter shall be transferable or assignable; provided, that where a business tax certificate is issued authorizing a person to conduct a business at a particular place, such certificate holder may upon application therefor and upon paying a charge in an amount set by resolution of the city council have the business tax certificate amended to authorize the conducting of such business at some other location to which the business is or is to be moved.

B. Where a person holding a business tax certificate issued under the provisions of this chapter changes the name of the business, such person shall make an application to the director and pay a fee in an amount set by resolution of the city council to have said business tax certificate amended to reflect the change in name.

C. In the event that a business is transferred or sold either voluntarily or by operation of law the business tax paid by the original business may be applied to the new business upon written statement of the original owner, provided that the use remains the same. In such case a fee shall be paid in an amount set by resolution of the city council to have a business tax certificate amended to reflect the change in ownership.

(Ord. 802 § 1 (part), 1994.)

No person holding a business tax certificate required by this chapter shall permit any independent contractor, itinerant merchant, or other person to use the business tax certificate, the premises or the certificate holder's name for the purpose of evading payment of any tax or of evading any other provision of this chapter.

(Ord. 802 § 1 (part), 1994.)

A duplicate business tax certificate may be issued to replace any business tax certificate previously issued which has been lost or destroyed upon the certificate holder's filing a statement of such fact, and, at the time of filing such statement, paying a duplicate business tax certificate charge as established by resolution of the city council.

(Ord. 802 § 1 (part), 1994.)

A. Any certificate holder transacting and carrying on business at a fixed place of business in the city shall keep the business tax certificate prominently posted in a conspicuous public place, easily observable at the main public entrance to the business upon the premises where such business is carried on.

B. Any certificate holder transacting and carrying on business at a fixed place of business in the city without an agent or employee on the premises shall post in a conspicuous place the name, address and telephone number of the person or persons to be contacted to verify the possession of a proper and valid business tax certificate.

C. Any certificate holder transacting and carrying on business but not operating at a fixed place of business in the city shall keep the business tax certificate within his or her possession at all times while transacting and carrying on such business.

D. Any person having a business tax certificate under the provisions of this chapter shall produce and exhibit the same whenever required to do so by any revenue officer or police officer, or by any other officer, official or employee authorized to inspect business tax certificates or by any person being solicited.

E. No person shall exhibit a revoked business tax certificate.

F. No person shall reproduce, duplicate, copy or alter an original business tax certificate for the purpose of circumventing the requirement of this section by giving a false or misleading impression that any duplication of an original city business tax certificate is valid and that the appropriate tax therefor has been paid.

(Ord. 802 § 1 (part), 1994.)

G. No person shall mutilate, modify, alter, shred or otherwise deface in any manner a business tax certificate in force for the current business tax year.

(Ord. 939 § 1, 2001; Ord. 802 § 1 (part), 1994.)

A. The business tax year shall be from the first day of the anniversary month and continues through the last day of the month immediately preceding the anniversary month in the following calendar year. Unless otherwise specifically provided, all annual taxes under the provisions of this chapter shall be due and payable in advance on the first day of the anniversary month of each year.

B. Whenever provision is made in this chapter for taxes other than an annual tax, such taxes shall be due and payable as follows:

1. Semiannual taxes shall be due and payable in advance on the first day of the anniversary month and the first day of the month which is six months after the anniversary month.

2. Quarterly taxes shall be due and payable in advance on the first day of the anniversary month and the first day of the months which are three, six and nine months after the anniversary month.

3. Monthly taxes shall be due and payable in advance on the first day of each and every month.

4. Weekly taxes shall be due and payable in advance on Monday of each week.

5. Daily taxes shall be due and payable each day in advance.

(Ord. 857 § 2, 1996: Ord. 802 § 1 (part), 1994.)

A. Penalties. For failure to pay a tax when due, the director shall add a penalty equaling twenty-five percent of the principal amount of the tax due, on the sixteenth day of each calendar month following the due date thereof, provided that the total amount of all penalties shall not exceed one hundred percent of the amount of the tax due.

B. Interest. From and after the date upon which the penalties imposed equal one hundred percent of the principal amount of the tax, the total of all such taxes and penalties shall accrue simple interest at the same rate as is applicable to judgments in civil proceedings.

C. Waiver. The director shall have the authority, for good cause shown, to waive part or all of the penalties and/or interest otherwise due under this section.

(Ord. 939 § 2, 2001; Ord. 802 § 1 (part), 1994.)

A. No refund of an overpayment of taxes imposed by this chapter shall be allowed in whole or in part unless a claim for refund is filed with the director within a period of one hundred and eighty days from the last day of the calendar month following the period for which the overpayment was made. All claims for refunds must be filed in writing with the director. If, upon filing of such a claim it is determined that an overpayment has been made, the director shall refund the amount overpaid.

B. Refunds of a tax by the director shall only be authorized upon termination of the business to which it relates if such tax is based on gross receipts.

(Ord. 857 § 3, 1996: Ord. 802 § 1 (part), 1994.)

A. All businesses operating in the city, whether or not such business has a fixed location within the city, shall, upon request, provide the city with the names and addresses of all employees working for that business, as well as the names and addresses of all brokers, doctors or other independent contractors or agents working for, in conjunction with or out of the same location as the business.

B. Any business operating in the city that is exempt from obtaining a business tax certificate, whether or not that business has a fixed location within the city, shall, upon request, provide the city with the names and addresses of all brokers, doctors or other independent contractors or agents working for, in conjunction with, or out of the same location as the exempt business.

(Ord. 802 § 1 (part), 1994.)

The amount of any tax and penalty imposed by the provisions of this chapter shall be deemed a civil debt due to the city. An action may be commenced in the name of the city in any court of competent jurisdiction, for the amount of any delinquent tax and penalties.

(Ord. 802 § 1 (part), 1994.)

All remedies prescribed under this chapter 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.

(Ord. 802 § 1 (part), 1994.)

Every person conducting, carrying on or managing any business consisting of selling at retail or wholesale, or manufacturing any goods, wares, merchandise or commodities, or conducting or carrying on any trade, occupation, calling or business not otherwise specifically covered by other sections of this chapter shall pay an annual gross receipts tax as per the schedule and rates for the fiscal year as set forth in this section:

* The millage assessment shall be based on the amount over the minimum of the applicable range, up to the maximum of the applicable range.

(Ord. 857 § 4, 1996: Ord. 802 § 1 (part), 1994.)

Types of businesses are set forth below, indicating the tax group or flat tax rate which applies to the particular business. Where none of the types of business listed describes the business conducted or where more than one of the types of business listed describes the business conducted, the director shall determine which description is most applicable to the business conducted.

(Ord. 802 § 1 (part), 1994.)

A. For advertising by means of permanently constructed billboards, there shall be a tax of thirty cents per square foot of advertising space with a minimum of fifteen dollars per billboard.

B. For advertising by means of handbills, fliers, stickers, advertising samples or similar devices, there shall be a tax of five dollars per day or twenty-five dollars per month per person so engaged who does not otherwise hold a city business tax certificate.

C. For advertising by means of searchlight, moving picture or any similar device, there shall be a tax of five dollars per day or twenty-five dollars per month for each such device or one hundred dollars per business tax year for any number of such devices.

(Ord. 857 § 5, 1996: Ord. 802 § 1 (part), 1994.)

The tax for a bowling alley shall be fifty dollars, plus seven dollars and fifty cents for each lane per business tax year.

(Ord. 857 § 6, 1996: Ord. 802 § 1 (part), 1994.)

For any amusement center under one operation and one ownership and of a permanent character, the tax shall be based on annual gross receipts as provided for in Section 5.04.230.

(Ord. 802 § 1 (part), 1994.)

For the business of conducting live entertainment and/or performances of entertainment, there shall be a tax of three hundred dollars per business tax year or twenty dollars per day. No business tax certificate shall be issued under this section until any required permit has been obtained pursuant to the provisions of Chapter 5.12.

(Ord. 857 § 7, 1996: Ord. 802 § 1 (part), 1994.)

A. For each person engaged in commercial solicitation, as defined in Chapter 5.32, there is imposed a tax of twenty-five dollars for each month or fifty dollars for each quarter. No business tax certificate shall be issued unless and until a permit for commercial solicitation is granted in accordance with the provision of Chapter 5.32 and any such business tax certificate shall be subject to and limited by the provisions of Chapter 5.32. B. Notwithstanding subsection A of this section, real estate agents and brokers who obtain a business tax certificate under Section 5.04.400 shall not be required to obtain a business tax certificate for solicitation pursuant to this section, but shall be required to obtain a solicitation permit under Chapter 5.32.

(Ord. 802 § 1 (part), 1994.)

Notwithstanding Section 5.04.300, the director may issue a principal commercial solicitor's business tax certificate to every person either employing or contracting with one or more individuals for commercial solicitation services, as set forth in Section 5.04.300. If a principal solicitor should elect to use the provisions of this section, no principal commercial solicitor's business tax certificate shall be issued until the applicant files with the director a list of all solicitors employed or retained by the applicant with whom the applicant has a contract, and unless the applicant executes an agreement that he/she will notify the director in writing of every change in personnel of those soliciting for him/her within five days after such change is made. In such event, the principal commercial solicitor and each individual commercial solicitor must still obtain a permit in accordance with the terms and provisions of Chapter 5.32. Nothing contained in this section shall be deemed to grant to a principal commercial solicitor the privilege of commercial solicitation unless there is maintained in full force and effect for each individual commercial solicitor a permit in accordance with the terms and provisions of this chapter and Chapter 5.32. The tax for a principal solicitor's business tax certificate shall be three hundred dollars per business tax year.

(Ord. 857 § 9, 1996: Ord. 802 § 1 (part), 1994.)

For each business where initial contact or uninvited contacts are made with prospective customers by telephone solicitation in any form or manner and the solicitor is not employed by a holder of a current city business tax certificate, each telephone solicitor shall pay a tax in the sum of twenty-five dollars per month or fifty dollars per quarter.

(Ord. 802 § 1 (part), 1994.)

Notwithstanding Section 5.04.320, the director may issue a principal telephone solicitor's business tax certificate to every person either employing or contracting with one or more individuals for telephone solicitation services, as set forth in Section 5.04.320. The tax for a principal telephone solicitor's business tax certificate shall be three hundred dollars per business tax year.

(Ord. 857 § 10, 1996: Ord. 802 § 1 (part), 1994.)

A. For each general contractor there shall be an annual tax of one hundred dollars.

B. For each subcontractor there shall be an annual tax of seventy-five dollars.

C. The taxes specified in this section shall be payable by each contractor doing business within the city regardless of whether he/she maintains an office within the city.

D. The word "contractor" means one who in any capacity, other than as the employee of another with wages as the sole compensation, undertakes or offers to undertake or purports to have the capacity to undertake, or submits a bid to construct, alter, repave, add to, subtract from, improve, move, wreck or demolish any building, highway, road, railroad, excavation or other structure, project, development or improvement or to do any part thereof, including the erection of scaffolding or other structures or works in connection therewith, including the eradication of, or the processing against infestation by pests structurally injurious to buildings or structures, and shall include subcontracting; but shall not include one who merely furnishes materials or supplies without fabricating the same into, or consuming the same in the performance of, the work of the contractor as defined in this section. Any person holding a California state license as a contractor will be considered a contractor for the purpose of this section.

(Ord. 802 § 1 (part), 1994.)

For every person offering for lease or rent nonresidential properties, there shall be a tax based upon annual gross receipts as provided for in Section 5.04.230.

(Ord. 802 § 1 (part), 1994.)

For every person operating an apartment as defined in Section 19.04.065 of this code or any similar type of business offering living quarter rentals, there shall be a tax based as follows: thirty-five dollars per business tax year for the first five rental units and five dollars per business tax year for each additional unit.

(Ord. 857 § 11, 1996: Ord. 802 § 1 (part), 1994.)

For every person operating any motel or hotel, or any similar type of business offering living quarter rentals, there shall be a tax based as follows: twenty-five dollars per business tax year for the first five rental units and five dollars per business tax year for each additional unit.

(Ord. 857 § 12, 1996: Ord. 802 § 1 (part), 1994.)

For every person operating any mobilehome park or any similar type of business offering space to rent for the parking of mobilehomes or manufactured homes, there shall be a tax based as follows: thirty-five dollars per business tax year for the first five units, plus five dollars per business tax year for each additional mobilehome or manufactured home placed in the park.

(Ord. 857 § 13, 1996: Ord. 802 § 1 (part), 1994.)

A. Every person engaged in a home occupation as defined and permitted by the city shall pay a tax in the same amount as the tax for a like business in a nonresidential location.

B. No business tax certificate shall be issued pursuant to this section until a home occupation permit is issued by the department of planning and community development in accordance with Chapter 19.65 of this code. However, no home occupation permit shall be required for an individual meeting the requirements of Section 5.04.080 H.

(Ord. 802 § 1 (part), 1994.)

A. Each refuse collector shall pay a tax of one hundred seventy-five dollars per business tax year for each truck used in the operation.

B. No person shall engage in the business of the collection of refuse unless a franchise therefor has been issued pursuant to the provisions of this code.

(Ord. 857 § 14, 1996: Ord. 802 § 1 (part), 1994.)

A. Every person conducting, managing, carrying on or engaging in any business, profession, occupation or service enumerated in this section or similar thereto for which other provision is not made in this chapter, shall pay a tax based as follows:

1. Medical or dental: fifty dollars per business tax year for each professional person plus three dollars per business tax year for each nonprofessional employee.

2. All other professional persons: thirty-five dollars per business tax year for each person practicing the profession plus three dollars per business tax year for each nonprofessional employee.

B. Professional persons include, but are not limited to the following occupations: accountant or auditor, appraiser, architect, attorney, bacteriologist, certified public accountant, chemist, chiropodist, chiropractor, dentist, dental hygienist, dermatologist, draftsperson, drugless practitioner, nurse, registered nurse, licensed vocational nurse, licensed practical nurse, electrologist, engineers, entomologist, interpreter, landscape architect, mortician, naturopath, oculist, optician, optometrist, osteopath, pharmacist, physician, podiatrist, public stenographer, real estate broker or agent, roentgenologist, surgeon, surveyor, veterinarian.

C. Any person listed in this section having a business, profession, occupation or service with income measurable in gross receipts may on initial application for a business tax certificate or on annual renewal date apply in writing to the collector to report and pay a business tax measured by annual gross receipts at rates and under rules specified in Section 5.04.230, provided once such election is made it may not be reversed by the certificate holder.

D. In addition to obtaining a business tax certificate pursuant to this section, a real estate broker or agent, or any other person whose business also involves solicitation, must also obtain a solicitation permit before he or she may engage in commercial solicitation.

(Ord. 857 § 15, 1996: Ord. 802 § 1 (part), 1994.)

Every person operating any oil well or carrying on the business of producing oil shall pay a tax based on annual gross receipts as provided for in Section 5.04.230.

(Ord. 802 § 1 (part), 1994.)

A. Every person engaged as a public utility or otherwise in the distribution, transportation or transmission of electricity, gas or communications including telephone communications shall pay an annual tax of thirty-five dollars plus additional amounts for each employee physically located within the city according to the following schedule:

B. Any person listed in this section may on initial application for a business tax certificate or on the annual renewal date apply in writing to the collector to report and pay a business tax measured by annual gross receipts at rates and under rules specified in Section 5.04.230.

C. This section shall not apply to those entities having a franchise issued by the city, the terms of which franchise expressly exempts the holder from the payment of a business tax.

(Ord. 802 § 1 (part), 1994.)

A. For each passenger automobile or passenger motor-propelled vehicle for hire with a driver, including taxicabs and limousines, the annual tax shall be: for the first vehicle thirty-five dollars, plus ten dollars per additional vehicle. The number of vehicles which shall be subject to such business tax shall be based upon the average number of vehicles maintained within the city during the business tax year, such average number shall be determined by the business tax collector.

B. Taxicabs which are not otherwise permitted to operate in the county of Ventura or in one of the incorporated cities in the county of Ventura or which are domiciled or maintain a business office in the city must also comply with the provisions of Chapter 5.36. C. Limousines domiciled in or maintaining a business office in the city must also comply with the provisions of Chapter 5.40.

(Ord. 857 § 16, 1996: Ord. 802 § 1 (part), 1994.)

A. Every person conducting, managing, carrying on or engaging in any business, profession, occupation or service enumerated in this section or similar thereto, shall pay an annual tax of one hundred dollars.

B. This section is a list of the types of businesses in this category; such list is illustrative and not inclusive:

The business or art of astrology, phrenology, life-reading, fortunetelling, cartomancy, clairvoyance, clairaudience, crystal-gazing, hypnotism unless under supervision of medical personnel currently licensed by the state of California, mediumship, oriental mysteries, spirit photography, spirit writing, spirit voices, spirit materialization, etherealization, numerology, physiognomy, psychometry, seership, prophecy, augury, divination, necromancy, palmistry or other similar art of business.

(Ord. 802 § 1 (part), 1994.)

A. For each carnival, circus, rodeo, tent show, sport exhibit, itinerant show, parade or annual exhibition the tax shall be as follows: two hundred dollars for the first day and one hundred dollars for each additional day; provided, that when such tax is paid, no additional tax shall be required pursuant to Section 5.04.270 for shows or devices within the carnival, circus, rodeo, tent show or annual exhibit. For the purpose of this section, "carnival" means a collection of shows, exhibitions, feats of strength, merchandise booths, games of skill, games of chance, wheels of fortune presented or offered upon the streets or vacant property within the city.

B. No business tax certificate shall be issued for any carnival, circus, tent show or annual exhibition until a permit has been issued pursuant to provisions of Chapter 19.63.

(Ord. 802 § 1 (part), 1994.)

A. For the business of operating a public dancehall, there shall be a tax of three hundred dollars per business tax year, or twenty dollars per day. "Public dancehall" means any commercial establishment where dancing is participated in by one or more persons or place of business which is open to the public, regardless of whether there is an admission charge.

B. No person as a principal shall keep, conduct, maintain or knowingly permit any building, house, hall, room, apartment, tent or place under his or her control to be used in whole or in part as a public dancehall without first obtaining a permit in accordance with the provisions of Chapter 5.12, if applicable.

(Ord. 857 § 17, 1996: Ord. 802 § 1 (part), 1994.)

Every person not covered by another provision of this chapter who does not have a fixed place of business within the city and conducts business within the city through the use of a motor vehicle or vehicles shall pay an annual tax based on forty-five dollars per vehicle; provided, however, the owner of any such vehicles may elect to pay an annual fleet business tax of three hundred dollars per business tax year, licensing all of the vehicles not PUC licensed operated in the city by such owner.

(Ord. 857 § 18, 1996: Ord. 802 § 1 (part), 1994.)

Any business within the city for which another provision is not otherwise made in this chapter, and for which a gross receipts tax cannot be applied, shall pay an annual tax of thirty-five dollars plus three dollars per employee per business tax year.

(Ord. 857 § 19, 1996: Ord. 802 § 1 (part), 1994.)