Ceres Municipal Code Ch. 01 Business Licenses Generally

For the purpose of this title, and except where otherwise expressly defined in another chapter, the following words and phrases shall have the meanings provided in this section. Where words and phrases are not expressly defined under this title, they shall be construed as their ordinary meaning within the context which they are used:

Business means professions, trades, and occupations, and all and every kind of calling, whether or not carried on for profit.

Collector means the City Manager, Finance Director, other City officer, and their designees, charged with the administration of this title.

Gross receipts means the total of amounts actually received or receivable from sales, or for the performance of any act or service, for which a charge is made or credit allowed, whether or not such 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" shall be 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" shall be 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 sale 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 Collector with the names and addresses of the others and the amounts paid to them;

6. That portion of the receipts of a general contractor which represent payments to subcontractors, provided the general contractor furnishes the Collector with the names and addresses of the subcontractors and the amounts paid to each subcontractor, and further provided that such subcontractors secure a license under this chapter and pay the business license taxes which represent payments received from the general contractor;

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

8. 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;

9. As to a retail gasoline dealer, a portion of his receipts from the sale of motor vehicle fuels equal to the motor vehicle fuel license tax imposed by and previously paid under the provisions of part 2 of division 2 of the Revenue and Taxation Code of the State of California;

10. 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 from the consumer or purchaser;

11. That portion of gross receipts which represent business conducted in another jurisdiction and which portion of gross receipts has been taxed by that jurisdiction, provided the business submits proof satisfactory to the Collector of such taxation and the payment thereof.

License means a general business license issued pursuant to this title.

Permit means an activity-specific permit issued pursuant to this title.

Person means any individual, trust, firm, joint stock company, corporation, partnership, association, city, county, district, state, local agency, or state department, and includes all domestic and foreign corporations, associations, syndicates, joint stock corporations, partnerships of every kind, clubs, societies, and individuals transacting and carrying on any business in the City other than as an employee.

Sale 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. The foregoing definitions shall not be deemed to exclude any transaction which is or which, in effect, results in a sale within the contemplation of law.

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

(Ord. No. 2020-1057, § 1, 3-23-2020)

This title is enacted solely to raise revenue for municipal purposes and all regulatory provisions of this title are intended to carry out this purpose.

(Ord. No. 2020-1057, § 1, 3-23-2020)

A. It shall be unlawful for any person to commence, establish, maintain or carry on any business enterprise in the City without:

1. First obtaining a license from the City, whether the business enterprise or the person is subject to a City license tax under section 5.01.140 or not;

2. Paying any license taxes and fees payable prior to the commencement, establishment, or maintenance of any business enterprise in the City; and

3. Fully complying with all other regulations of such business contained in this chapter, or other regulatory provisions now existing or hereafter to be adopted by the City.

B. This section shall not be construed to require any person to obtain a license prior to doing business within the City if such requirement conflicts with applicable statutes of the United States or the state. Persons not so required to obtain a license prior to doing business within the City nevertheless shall be liable for payment of the tax imposed by this Code.

(Ord. No. 2020-1057, § 1, 3-23-2020)

Every person who engages in business with the City must pay a business license tax and annual registration tax at the rate set, from time to time, by resolution of the City Council and according to the provisions of section 5.01.140.

(Ord. No. 2020-1057, § 1, 3-23-2020)

Whenever the tax imposed under the provisions of section 5.01.140 is measured by the number of vehicles, devices, machines, or other pieces of equipment used, or whenever the license tax is measured by the gross receipts from the operation of such items, the Collector shall issue only one license. The Collector may issue for each tax period for which the license tax has been paid one identification sticker, tag, plate, or symbol for each item included in the measure of the tax or used in a business where the tax is measured by the gross receipts from such items.

(Ord. No. 2020-1057, § 1, 3-23-2020)

A. Whenever identifying stickers, tags, plates, or symbols have been issued for each vehicle, device, machine, or other piece of equipment included in the measure of a license tax, the person to whom such stickers, tags, plates, or symbols have been issued shall keep firmly affixed upon each vehicle, device, machine, or piece of equipment the identifying sticker, tag, plate, or symbol which has been issued therefor at such locations as are designated by the Collector. Such sticker, tag, plate, or symbol shall not be removed from any vehicle, device, machine, or piece of equipment kept in use, during the period for which the sticker, tag, plate, or symbol is issued.

B. No person shall fail to affix as required pursuant to this title any identifying sticker, tag, plate, or symbol to the vehicle, device, machine, or piece of equipment, for which it has been issued at the location designated by the Collector, or to give away, sell, or transfer such identifying sticker, tag, plate, or symbol to another person, or to permit its use by another person.

(Ord. No. 2020-1057, § 1, 3-23-2020)

When any person, by use of signs, circulars, cards, telephone book, or newspapers, advertises, holds out, or represents that he or she is in business in the City, or when any person holds an active license or permit issued by a governmental agency indicating that he or she is in business in the City, and such person fails to deny by a sworn statement given to the Collector that he or she is not conducting a business in the City, after being requested to do so by the Collector, then these facts shall be considered prima facie evidence that he or she is conducting a business in the City.

A. Persons required to pay a license for transacting and carrying on any business under this chapter shall not be relieved from the payment of any fees for the privilege of carrying on any similar or related activity required under any other ordinance of the City and shall remain subject to the regulatory provisions of other ordinances.

B. No person shall be entitled to a business license, and the Collector shall not issue a business license to any person commencing business, unless the person has complied with all applicable provisions of this Code.

C. No license covering any food or drink dispensing establishment, restaurant, pet hospital, pet shop, veterinarian, or kennel services shall be issued until the applicant has obtained clearance from the County Department of Health.

(Ord. No. 2020-1057, § 1, 3-23-2020)

A separate license must be obtained for each branch establishment or location of the business transacted and carried on and each license shall authorize the licensee to transact and carry on only the business licensed thereby at the location or in the manner designated in the license. Warehouses and distributing plants used in connection with and incidental to a business licensed under the provisions of this chapter shall not be deemed to be separate places of business or branch establishments.

If a person conducts two or more types of business at the same location but uses a single set or integrated set of books and records for these businesses, only one license is required for the businesses at that one location.

(Ord. No. 2020-1057, § 1, 3-23-2020)

A. Each licensee transacting and carrying on a business at a fixed location in the City shall keep each license and permit required by this title posted in a conspicuous place upon the premises of the business.

B. Any licensee transacting and carrying on business, but not operating in a fixed location in the City, shall keep each license or permit required by this title upon his person while conducting business in the City and shall display same upon demand.

(Ord. No. 2020-1057, § 1, 3-23-2020)

All persons subject to the provisions of this title shall keep complete records of business transactions, including sales, receipts, purchases, and other expenditures, and shall retain all such records for examination by the Collector. Such records shall be maintained for a period of at least three years. No person required to keep records under this section shall refuse to allow authorized representatives of the Collector to examine the records at reasonable times and places.

(Ord. No. 2020-1057, § 1, 3-23-2020)

Neither the adoption of this title nor its superseding of any portion of any other City ordinance shall in any manner be construed to affect prosecution for violation of any other ordinance committed prior to the effective date of this title, nor be construed as a waiver of any license or any penal provision applicable to any such violation, nor be construed to affect the validity of any bond or cash deposit required by any ordinance to be posted, filed, or deposited, and all rights and obligations thereunto appertaining shall continue in full force and effect.

(Ord. No. 2020-1057, § 1, 3-23-2020)

All business license and permit fees authorized by the provisions of this chapter shall be set and established or modified from time to time by resolution of the City Council. The resolution shall identify the specific category of business or type of fee authorized by this chapter, state the amount of the fee applicable to each such category, and state the effective date of such fees or tax rates.

Prior to passing any such resolution establishing or modifying any fees pursuant to this section, the City Council shall hold at least one public hearing. Notice of said public hearing shall be published one time in the Ceres Courier or other newspaper of general circulation, circulated and distributed in the City of Ceres, at least ten days prior to the public hearing.

(Ord. No. 2020-1057, § 1, 3-23-2020)

No license granted pursuant to this title shall confer any vested right to any person or business for more than the license period.

(Ord. No. 2020-1057, § 1, 3-23-2020)