Coronado Municipal Code Ch. 12.32 Enforcement of Business Tax

Sections:

• 12.32.010 License required – Penalty.

• 12.32.020 Continuing violation.

• 12.32.030 EDect of conviction.

• 12.32.040 Evidence of conducting commercial activity. 12.32.050 Penalty for nonpayment.

A. Any person who transacts or carries on any commercial activity within the City without Hrst having procured a license from the City in accordance with this title to include paying the license tax thereon or who knowingly and intentionally misrepresents to any oJcer or employee of this City any material fact in procuring such license or regarding the operation of the business in accordance with such license shall be deemed guilty of an infraction.

B. This title shall not be construed to require any person to obtain a license prior to doing business within the City if such requirement conIicts with applicable statutes of the United States or the State of California.

The carrying on of a commercial activity without having Hrst procured a license, including payment of the license tax thereon, or conducting a commercial activity in light of a material misrepresentation of fact knowingly made to an oJcer or employee of the City regarding such commercial activity shall constitute a separate violation of this title for each and every day that the same is so carried on.

A. A conviction and punishment of any person for conducting a commercial activity in violation of this title shall not excuse or exempt such person from the payment of any license tax and penalty due and unpaid at the time of such conviction.

B. A conviction shall be prima facie evidence in any action to collect any tax or penalty that such tax and penalty are due under this title.

C. A conviction shall be prima facie evidence toward a revocation of an existing license and the denial of an application for license.

• D. Nothing in this section shall prevent a criminal prosecution for any violation of the provisions of this title.

When any person shall by use of signs, circulars, cards, telephone books or newspapers advertise, hold out, or represent that he is in business in the City, or when any person holds an active license or permit issued by a governmental agency indicating that he is in business in the City, and such person fails to deny by sworn statement given to the License Tax Collector that he is conducting a business in the City, after being requested to do so by the License Tax Collector, then these facts shall be considered prima facie evidence that such person is conducting a commercial activity within the City.

A. Daily Licenses. Any daily license tax unpaid, in part or in whole, when due, will have the balance due doubled every three months until paid.

B. Monthly and Quarterly Licenses. Any monthly or quarterly license tax unpaid, in part or in whole, when due, shall have added thereto a penalty equal to 25 percent of the amount thereof every six months until paid in full.

• C. Annual License. Any annual license unpaid, in part or in whole, when due, shall, 30 days thereafter, have added thereto a penalty equal to 10 percent of the amount thereof every three months until paid in full.

The Coronado Municipal Code is current through Ordinance 2026-05, passed June 16, 2026.

Disclaimer: The City Clerk’s OJce has the oJcial version of the Coronado Municipal Code. Users should contact the City Clerk’s OJce for ordinances passed subsequent to the ordinance cited above.

City Website: www.coronado.ca.us

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