Chapter 5.04 — LICENSE AND TAX — Carpinteria Municipal Code

5.04.010 - Title.¶

5.04.020 - Definitions.¶

5.04.030 - Purpose of provisions.¶

5.04.040 - Compliance with other laws.¶

5.04.050 - License and tax payment required.¶

5.04.060 - Branch establishments—Separate licenses required—Exception.¶

5.04.070 - Evidence of doing business.¶

5.04.080 - Constitutional apportionment.¶

5.04.090 - Exemption—Claiming requirements—License issuance.¶

5.04.100 - Home occupation for certain age groups exempt when.¶

5.04.110 - License—Contents.¶

5.04.120 - License—One issued if tax levied by unit—Identification tag for each unit.¶

5.04.130 - License—First—Application requirements.¶

5.04.140 - License—Renewal—Expiration—Rates.¶

5.04.150 - Statements and records—Not conclusive—Subject to examination.¶

5.04.160 - Information confidential—Exceptions.¶

5.04.170 - Failure to file statement or corrected statement—Notice—Hearing—Tax determination.¶

5.04.180 - Appeal procedure—Determination.¶

5.04.190 - Extension of filing time when—Tax interest.¶

5.04.200 - License nontransferable—Exceptions—Fee.¶

5.04.210 - License—Posting on premises required when.¶

5.04.220 - License—Kept on person required when.¶

5.04.230 - Identification stickers—Removal prohibited if required.¶

5.04.240 - Identification stickers— Nontransferable.¶

5.04.250 - Duplicate license issued when—Fee.¶

5.04.260 - License tax—Payable when.¶

5.04.270 - License tax—Refund of overpayment—Claim filing—Time limit.¶

5.04.280 - License—Pro rata refund for business termination—Application—Time limit.¶

5.04.290 - Delinquent taxes—Penalties—Installment payment—License revocation when.¶

5.04.300 - License tax and penalties deemed debt to city—Action to collect authorized.¶

5.04.310 - Remedies deemed cumulative.¶

5.04.320 - Violation designated—Penalties.¶

5.04.330 - Enforcement—Rules and regulations authorized.¶

5.04.340 - Enforcement—Collector's duty—Police chief to assist.¶

5.04.350 - Enforcement—Inspections authorized.¶

5.04.360 - Enforcement—Right of entry—Examination of license—Noncompliance deemed violation.¶

5.04.370 - Effect of ordinance on past actions—Unexpired licenses.¶

5.04.380 - Severability of chapter provisions.¶

5.04.390 - License tax—Initial application fee.¶

5.04.400 - License tax—Business without fixed location within city.¶

5.04.410 - Rates and fees—Other businesses.¶

5.04.420 - Rates and fees—Sale of bankrupt, assigned or damaged goods.¶

5.04.430 - Rates and fees—Storage warehouse.¶

5.04.440 - Rates and fees—Pawnbrokers.¶

5.04.450 - Rates and fees—Sales or service from vehicle.¶

5.04.460 - Rates and fees—Peddling and soliciting—Exemptions.¶

5.04.470 - Rates and fees—Certain door-to-door salespersons.¶

5.04.480 - Rates and fees—Vehicle and equipment rentals or leasing.¶

5.04.490 - Rates and fees—Taxicab operator—License required.¶

5.04.500 - Rates and fees—Coin-operated machine—Parties in interest liable for tax—Exemptions.¶

5.04.510 - Rates and fees—Outdoor advertising.¶

5.04.520 - Rates and fees—Theaters and shows.¶

5.04.530 - Rates and fees—Live entertainment.¶

5.04.540 - Rates and fees—Public dance.¶

5.04.550 - Rates and fees—Carnivals, circuses, menageries, merry-go-rounds and miscellaneous games.¶

5.04.560 - Rates and fees—Apartments, motels, hotels, bed and breakfast inns, multiple…¶

5.04.570 - Rates and fees—Labor housing facility.¶

5.04.580 - Rates and fees—Home occupation.¶

5.04.590 - Rates and fees—Outdoor sales.¶

5.04.600 - Rates and fees—One-family, condominium and townhouse dwelling units used for…¶

5.04.610 - Payment prior to litigation.¶