Corcoran Municipal Code Ch. 1 General Licensing Regulations

For the purpose of this Chapter the following terms shall have the meaning set forth in this Section unless the context otherwise indicates:

BUSINESS: Includes professions, trades, and occupations and all and every kind of calling carried on for profit or livelihood.

CITY: The City of Corcoran, a Municipal corporation of the State of California, in its present incorporated form or in any later reorganized, consolidated, enlarged or re-incorporated form.

COLLECTOR: The Finance Director or other City officer charged with the administration of this Chapter.

GROSS RECEIPTS: Shall include 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" 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:

A. Cash discounts allowed and taken on sales;

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

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

D. 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;

E. 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;

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

G. As to a retail gasoline dealer, a portion of his/her 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 (commencing with section 7301) of the Revenue and Taxation Code of the State of California;

H. 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.

PERMANENT PLACE OF BUSINESS: A permanent store, office or place where business is regularly transacted from month to month in such a manner as a business of that nature is generally conducted, and where the circumstances show an intention to be an established, fixed and continuous part of the regular and legitimate business life of the City.

PERSON: Includes all domestic and foreign corporations, associations, syndicates, joint stock corporations, partnerships of every kind, clubs, or common law trusts, societies, and individuals transacting and carrying on any business in the City, other than as an employee.

SALE: Shall include 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. (1996 Code)

This Chapter is enacted solely to raise revenue for Municipal purposes, and is not intended for regulation. (1996 Code)

Persons required to pay a license tax for transacting and carrying on any business under this Chapter shall not be relieved from the payment of any license tax for the privilege of doing such business required under any other ordinance of the City, and shall remain subject to the regulatory provisions of other ordinances. (1996 Code)

A. License Required; Payment Of Tax: There are hereby imposed upon the businesses, trades, professions, callings and occupations doing business within the City license taxes in the amounts established by resolution of the City Council. It shall be unlawful for any person to transact and carry on any business, trade, profession, calling or occupation in the City without first having procured a license from said City so to do and paying the tax as established by City Council resolution or without complying with any and all applicable provisions of this Chapter.

B. Peddlers And Solicitors; Invitation Required: The practice of going in and upon a private residence in the City by solicitors, peddlers, hawkers, itinerant merchants and transient vendors of merchandise and any type of services not having been requested or invited to do so by the owner or occupant of said private residence for the purpose of soliciting orders for the sale of goods, wares, merchandise and any type of service and/or for the sale of goods, wares, merchandise and any type of service and/or for the purpose of disposing of or peddling or hawking of same, is hereby prohibited, declared to be a nuisance and punishable as a misdemeanor.

C. Exception To License Requirements: 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 of the State of California. 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 Chapter. (1996 Code)

A separate license must be obtained for each branch establishment or location of the business transacted and carried on and for each separate type of business at the same location, 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 such license; provided, that warehouses and distributing plants used in connection with and incidental to a business or branch establishment licensed under the provisions of this Chapter shall not be deemed to be separate places of business or branch establishments; and provided further that any person conducting two (2) or more types of businesses at the same location and under the same management, or at different locations, but which businesses use a single set or integrated set of books and records, may, at his/her option, pay only one tax calculated on all gross receipts of the businesses. (1996 Code)

A. Undue Burden Prohibited: 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 Constitutions of the United State and the State of California.

B. Tax Adjustment Procedure: 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/she may apply to the Collector for an adjustment of the tax. Such application may be made before, at, or within six (6) 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 City may deem necessary in order to determine the extent, if any, of such undue burden or violation. The City 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 City 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 businesses of like nature, so long as the amount assessed does not exceed the license tax as prescribed by this Chapter. Should the City determine the gross receipts measure of license tax to be the proper basis, the applicant may be required to submit, either at the time of termination of applicant's business in the City, or at the end of each three (3) 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 licensee shall have paid an amount equal to the annual license tax as prescribed in this Chapter. (1996 Code)

A. Tax Payment Exemptions: 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 of California from the payment of such taxes as are herein prescribed.

B. File Sworn Statement: Any person claiming an exemption pursuant to this Section shall file a sworn statement with the City stating the facts upon which exemption is claimed, 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.

C. Waiving Tax Payment: The City shall, upon a proper showing contained in the sworn statement, issue a license to such person claiming exemption under this Section without payment to the City of the license tax required by this Chapter.

D. License Revocation: The City, after giving notice and a reasonable opportunity for hearing to a licensee, may revoke any license granted pursuant to the provisions of this Section upon information that the licensee is not entitled to the exemption as provided herein. (1996 Code)

A. Required Information: Upon a person making application for the first license to be issued hereunder or for a newly established business, such person shall furnish to the City a sworn statement, upon a form provided by the City, setting forth the following information:

1. The exact nature or kind of business for which a license is requested;

2. The place where such business is to be carried on, and if the same is not to be carried on at any permanent place of business, the places of residences of the owners of same;

3. In the event that application is made for the issuance of a license to a person doing business under a fictitious name, the application shall set forth the names and places of residences of those owning said business;

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

5. In all cases where the amount of license tax to be paid is measured by gross receipts, the application shall set forth such information as may be therein required and as may be necessary to determine the amount of the license tax to be paid by the applicant;

6. Any further information which the City may require to be able to issue the type of license applied for.

B. Gross Receipts Estimate: If the amount of the license 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 license to be issued. Such estimate, if accepted by the Collector as reasonable, shall be used in determining the amount of license tax to be paid by the applicant. (1996 Code)

In all cases, the applicant for the renewal of a license shall submit to the Collector for his/her guidance in ascertaining the amount of the license tax to be paid by the applicant, a sworn statement, upon a form to be provided by the Collector, setting forth such information concerning the applicant's business during the preceding year as may be required by the Collector to enable him/her to ascertain the amount of the license tax to be paid by said applicant pursuant to the provisions of this Chapter. (1996 Code)

It shall be unlawful for any 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 license tax, or any other person visited or examined in the discharge of official duty, or the amount or 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 to permit any book containing any abstract or particulars thereof to be seen or examined by any person; provided, that 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 collection of taxes for the sole purpose of administering or enforcing any provisions of this Chapter, or collecting taxes imposed hereunder;

B. The disclosure of information to, or the examination of records by, Federal or State officials, or the tax officials of another city or county, or city and county, if a reciprocal arrangement exists, or to a grand jury or court of law, upon subpoena;

C. The disclosure of information and results of examination of records of particular taxpayers, or relating to particular taxpayers, to a court of law in a proceeding brought to determine the existence or amount of any license tax liability of the particular taxpayers to the City;

D. The disclosure after the filing of a written request to that effect, to the taxpayer himself/herself, or to his/her successors, receivers, trustees, executors, administrators, assignees and guarantors, if directly interested, or information as to the items included in the measure of any paid tax, any unpaid tax or amounts of tax required to be collected, interest and penalties; further provided, however, that the City Attorney approves each such disclosure and that the City may refuse to make any disclosure referred to in this subsection when in his/her opinion the public interest would suffer thereby;

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

F. The disclosure by way of public meeting or otherwise of such information as may be necessary to the City Council in order to permit it to be fully advised as to the facts when a taxpayer files a claim for refund of license taxes, or submits an offer of compromise with regard to a claim asserted against him/her by the City for license taxes, or when acting upon any other matter;

G. The disclosure of general statistics regarding taxes collected or business done in the City. (1996 Code)

No license issued pursuant to this Chapter shall be transferable; provided, that where a license is issued authorizing a person to transact and carry on a business at a particular place, such licensee may upon application therefor and paying the current fee have the license amended to authorize the transacting and carrying on of such business under said license at some other location to which the business is or is to be moved. Provided further that transfer, whether by sale or otherwise, to another person under such circumstances that the real or ultimate ownership after the transfer is substantially similar to the ownership existing before the transfer, shall not be prohibited by this Section. For the purpose of this Section, stockholders, bondholders, partnerships, or other persons holding an interest in a corporation or other entity herein defined to be a person are regarded as having the real or ultimate ownership of such corporation or other entity. (1996 Code)

A duplicate license may be issued by the City to replace any license previously issued hereunder which has been lost or destroyed upon the licensee filing a statement of such fact, and at the time of filing such statement paying to the City the duplicate license fee. (1996 Code)

A. Any licensee transacting and carrying on business at a fixed place of business in the City shall keep the license posted in a conspicuous place upon the premises where such business is carried on.

B. Any licensee transacting and carrying on a business but not operating at a fixed place of business in the City shall keep the license upon his/her person at all times while transacting and carrying on the business for which it is issued. (1996 Code)

Unless otherwise specifically provided, all annual license taxes, under the provisions of this Chapter, shall be due and payable in advance on January 1 of each year; provided, that license taxes covering new operations, commenced after January 1 may be prorated for the balance of the license period. Except as otherwise herein provided, license taxes, other than annual, required hereunder shall be due and payable quarterly, on January 1, April 1, July 1 and October 1 of each year. (1996 Code)

A. Penalty Added: For failure to pay a license tax when due, the City shall add a penalty of five percent (5%) of said license tax on the last day of each month after the due date thereof, providing that the amount of such penalty to be added shall in no event exceed twenty five percent (25%) of the amount of the license tax due.

B. Delinquent Taxes; Payment Agreement: No license shall be issued, nor one which has been suspended or revoked shall be reinstated or reissued to any person, who at the time of applying therefor, is indebted to the City for any delinquent license taxes, unless such person, with the consent of the Collector, enters into a written agreement with the City, through the Collector, to pay such delinquent taxes, plus interest upon the unpaid balance, in monthly installments, or more often, extending over a period of not to exceed one year.

C. Failure To Pay: In any agreement so entered into, such person shall acknowledge the obligation owed to the City and agree that, in the event of failure to make timely payment of any installment, the whole amount unpaid shall become immediately due and payable and that his/her current license shall be revocable by the City upon thirty (30) days' notice. In the event legal action is brought by the City to enforce collection of any amount included in the agreement, such person shall pay all costs of suit incurred by the City or its assignee, including a reasonable attorney's fee. The execution of such an agreement shall not prevent the prior accrual of penalties on unpaid balances at the rate provided hereinabove, but no penalties shall accrue on account of taxes included in the agreement, after this execution of the agreement, and the payment of the first installment and during such time as such person shall not be in breach of the agreement. (1996 Code)

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 Collector within a period of one year from the last day of the calendar month following the period for which the overpayment was made, and all such claims for refund of the amount of the overpayment must be filed with the Collector on forms furnished by him/her and in the manner prescribed by him/her. Upon the filing of such a claim and when he/she determines that an overpayment has been made, the Collector may refund the amount overpaid. (1996 Code)

A. Amount Of Tax: Every person not having a fixed place of business within the City who engages in business within the City shall pay a license tax at the same rate prescribed herein for persons engaged in the same type of business from and having a fixed place of business within the City.

B. Use Of Vehicles; No Fixed Place Of Business: Every person not having a fixed place of business within the City, who delivers goods, wares or merchandise by vehicle, or who provides any service by the use of vehicles in the City, shall pay an annual license tax based on the number of vehicles used. A trailer shall be deemed to be a separate vehicle for the purpose of this Section, except that a combination of truck-tractor and semi-trailer shall be considered as one vehicle, provided any person licensed under this Section may pay a tax as prescribed by gross receipts at his/her option.

C. Rules And Regulations: The Collector may make rules and regulations not inconsistent with the provisions of this Chapter as may be necessary or desirable to aid in the enforcement of the provisions of this Chapter. (1996 Code)

A. Enforcement Officials: It shall be the duty of the Collector and he/she is hereby directed to enforce each and all of the provisions of this Chapter and the Chief of Police shall render such assistance in the enforcement hereof as may from time to time be required by the Collector or the City Council.

B. Examine Businesses: The Collector in the exercise of the duties imposed upon him/her hereunder, and acting through his/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.

C. Right Of Entry: The Collector and each and all of his/her assistants and any police officer shall have the power and authority (upon obtaining an inspection warrant therefor) to enter, free of charge, and at any reasonable time, any place of business required to be licensed herein, and demand an exhibition of its license. Any person having such license theretofore issued, in his/her possession or under his/her control, who wilfully fails to exhibit the same on demand, shall be guilty of a misdemeanor and subject to the penalties provided for by the provisions of this Chapter. It shall be the duty of the Collector and each of his/her assistants to cause a complaint to be filed against any and all persons found to be violating any of said provisions. (1996 Code)

Every violation determined to be an infraction is punishable as provided in subsection 1-4-1 B of this Code. A person shall be deemed guilty of a separate offense for each day during any portion of which a violation of this Chapter is committed, continued, or permitted by the person, and shall be punishable as herein provided. (1996 Code)