Coachella Municipal Code Art. VII Miscellaneous Administrative and Enforcement Provisions

None of the license taxes provided for 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 Constitution of the United States and the state of California. In any case where a license tax is believed by a licensee or applicant for a license to place an undue burden upon interstate commerce or be violative of such constitutional clauses, he or she may apply to the director of finance for an adjustment of the tax. Such application may be made before, at or within six months after payment of the prescribed license tax. The applicant shall, by sworn statement and supporting testimony, show this method of business and the gross volume or estimated gross volume of business and such other information as the director of finance may deem necessary in order to determine the extent of any of the such undue burden or violation. The director of finance shall then conduct an investigation and, after having first obtained the written approval of the city attorney, shall fix as the license tax for the applicant an amount that is reasonable and nondiscriminatory, or if the license tax has already been paid, shall order a refund of the amount over and above the license tax so fixed. In fixing the license tax to be charged, the director of finance shall have the power to base the license tax upon a percentage of gross receipts or any other measure which will assure that the license tax assessed shall be uniform with that assessed on business of like nature, so long as the amount assessed does not exceed the license tax as prescribed by this chapter. Should the director of finance determine the gross receipts measure of license tax to be the proper basis, he or she 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 license tax therefor; provided, that no additional license tax during any one calendar year shall be required after the license shall have paid an amount equal to the annual license tax as prescribed in this chapter.

(Prior code § 13-103)

Any person required to pay a license tax for transacting and carrying on any business under this chapter shall be relieved from the payment of any license tax for the privilege of doing such business which has been required under any other ordinance of the city, but shall remain subject to the regulatory provisions of such other ordinance. This section shall not apply to inspection, permit fees, admission tax or any tax added upon the consumer or user.

(Prior code § 13-104)

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

(Prior code § 13-105)

Any person who on the effective date of this chapter has a valid, unexpired license for any business issued by the city under the provisions of any ordinance heretofore enacted shall receive credit on the amount of the license tax imposed by this chapter for a pro rata of the license tax previously paid based upon the unexpired portion of the period for which such previous license was issued. In the event that the pro rata credit for an unexpired license is greater than the license tax required by this chapter, then and in that event the amount of the license tax under this chapter shall be the amount of the credit for the unexpired license fee or fees paid under each other ordinance or ordinances.

(Prior code § 13-106)

The amount of any license tax and penalty imposed by the provisions of this chapter shall be deemed a debt to the city, and any person carrying on any business without first having procured a license from the city to do so shall be liable to an action in the name of the city in any court of competent jurisdiction for the amount of the license tax and penalties imposed on such business.

(Prior code § 13-107)

All remedies prescribed in this section 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 this chapter.

(Prior code § 13-108)

In no case shall any mistake made by the city in stating the amount of a license tax prevent or prejudice the collection by the city of what shall be actually due from anyone carrying on a business subject to a license tax under this chapter.

(Prior code § 13-109)

In any action brought under or arising out of any of the provisions of this chapter, or of any ordinance imposing a license tax, the fact that a party thereto represented himself or herself as engaged in any business or calling for the transaction of which a license [is required] shall be conclusive evidence of the liability of such party to pay for a license for such business.

(Prior code § 13-110)

For the purpose of this chapter, the director of finance, his or her deputies and authorized agents, are authorized to administer oaths.

(Prior code § 13-111)

A. It shall be the duty of the director of finance, his or her deputies, agents, and/or employees, and they and each of them are directed to enforce each and all of the provisions of this chapter. Each department of the city which issues permits for work to be done shall require the production of a valid, unexpired license prior to the issuance of such a permit. The immediately preceding sentence shall not be construed to require any person to obtain a license prior to doing business within the city if such requirement conflicts with the Constitution or applicable statutes of the United States or the state of California.

The director of finance, in the exercise of the duties imposed upon him or her hereunder and acting through his or her deputies or duly authorized assistants, may examine or cause to be examined all places of business in the city to ascertain whether the provisions of this chapter have been complied with.

B. The chief of police and all police officers are appointed inspectors of licenses, to examine all places of business and persons liable to procure a license, to see that such licenses are taken out, and to see that all regulatory provisions of this chapter are enforced. Such officers shall have the right to enter free of charge at any time any place of business for which a license is required by this chapter, to demand the exhibition of such license for the current term by any person engaged or employed in the transaction of such business to ascertain that the required licenses have been procured, and to enforce and perform all of the regulatory provisions of this chapter.

C. In the event that an applicant shall violate or cause or permit to be violated any of the provisions set forth in this chapter, or shall conduct or carry on the business in an unlawful manner, or shall cause or permit such business to be so conducted or carried on, it shall be the duty of the director of finance, and the director of finance shall, in addition to the other penalties provided in this chapter, revoke the license or licenses issued for conducting or carrying on such business or businesses. If the license or licenses to conduct or carry on any business specified in this chapter shall be revoked, no license or licenses shall be granted such person to conduct or carry on any business specified in this chapter within six months of the date of such revocation.

(Prior code § 13-112)