Chapter 5.04 — BUSINESS LICENSES

(a)

Average Number of Persons Employed. As used in this chapter the average number of persons employed daily in the applicant's business during the previous year within the town shall be determined by ascertaining the total number of hours of service performed by all employees of applicant within the town during the previous year, and dividing the total number of hours of service thus obtained by the number of hours of service constituting a year's work of one full-time employee according to the custom or laws governing such employment. In computing the average number of persons employed, fractions of numbers shall be excluded.

(b)

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

(c)

Town. "Town" means the town of Corte Madera, a municipal corporation of the state of California, in its present incorporated form or in any later reorganized, consolidated, enlarged or reincorporated form.

(d)

Collector. "Collector" means the town finance director or other town officer charged with the administration of this chapter.

(e)

Employee. "Employee" means all persons engaged in the operation or conduct of any business, whether as member of the owner's family, agent, manager, solicitor and any and all other persons employed or working in said business. For purposes of computing tax based on employees, the average number of employees, as defined in subsection (a), will be used.

(f)

Fixed Place of Business. "Fixed place of business" means the premises within the town where a business is continuously conducted from day to day and regularly kept open for the purposes of such business. The term "regular place of business" has the same meaning as "fixed place of business."

(g)

Gross Receipts. "Gross receipts" includes the total of amounts actually received or receivable from sales and the total of amounts actually received or receivable for the performance of any act or service, of whatever nature it may be for, for which a charge is made or credit allowed, whether 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 material 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 recision 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)

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

(7)

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;

(8)

As to a retail gasoline dealer, the special motor fuel tax imposed by Section 4041 of Title 26 of the United States if paid by the dealer or collected by him from the consumer or purchaser.

(h)

Itinerant Vendor. "Itinerant vendor" means all persons, both principals and agents, who engage in a temporary and transient business in the town, selling goods, wares and merchandise, and who, for the purpose of carrying on such business, hire, lease or occupy any room, building or structure for the exhibition or sale of such goods, wares or merchandise, or from which room, building or structure the sales shall be made or business solicited by means of samples or deliveries from house to house. The persons so engaged shall not be relieved from the provisions of this section by reason of associating temporarily with any local dealer, trader, merchant or auctioneer, or by conducting such temporary or transient business in connection with, or as a part of, or in the name of any local dealer, trader, merchant or auctioneer.

(i)

Peddler. "Peddler" means any hawker, vendor or other persons who go from house to house or place to place, or in or along the streets within the town, selling and making immediate delivery, or offering for sale and immediate delivery, of any goods, wares, merchandise, or anything of value, in possession of the peddler, to persons other than manufacturers, wholesalers, jobbers, or retailers in such commodities.

(j)

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

(k)

Retail Business. "Retail business" means every business conducted for the purpose of selling or offering to sell any goods, wares or merchandise, other than as a part of a "wholesale business" as defined in subsection (p).

(l)

Sale. "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.

(m)

Solicitor. "Solicitor" means every agent, canvasser, or other person who travels from place to place or house to house and solicits or takes orders for, or canvasses for, or make demonstrations of any goods, wares, merchandise, or things or articles of value, or advertising, or for services to be performed in the future, or for subscriptions to periodicals or tickets of admission to entertainments or memberships in any clubs.

(n)

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

(o)

Transient Business. "Transient business" means every business not conducted at a "fixed place of business" or at a regular place of business, whether the person conducting such transient business is or is not a resident of the town.

(p)

Wholesale Business. "Wholesale business" means every business conducted solely for the purpose of selling goods, wares or merchandise in wholesale lots for resale.

(Ord. 508 § 1, 1969)

This chapter is enacted solely to raise revenue for municipal purposes and is not intended for regulations.

(Ord. 508 § 2, 1969)

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

(Ord. 508 § 3, 1969)

There is imposed upon the businesses, trades, professions, callings and occupations specified in this chapter license taxes in the amounts hereinafter prescribed. It is unlawful for any person to transact and carry on any business, trade, profession, calling or occupations in the town without first having procured a license from the town to do so and paying the tax hereinafter prescribed or without complying with any and all applicable provisions of this chapter.

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

(Ord. 508 § 4, 1969)

The entry in and upon a private residence or private residences in the town by any transient, solicitor or solicitors, peddler or peddlers, street vendor or street vendors, hawker or hawkers, itinerant merchant or itinerant merchants, not having been requested or invited to do so by the owner or owners and/or occupant or occupants of said private residence or residences for the purpose of soliciting orders for the sale of contracts, service, goods, wares or merchandise and/or for the purpose of disposing of and/or peddling or hawking the same is hereby declared to be a public nuisance, and punishable as such nuisance as a misdemeanor, unless the provisions of Sections 5.04.060 through 5.04.100 are strictly complied with.

(Ord. 508 § 4A(a), 1969)

All transient canvassers, solicitors and peddlers who not having a regularly established place of business in the town are required to pay a license fee as set forth in Section 5.04.420, and shall in addition thereto provide the information, material, deposit and bond referred to in Sections 5.04.070 through 5.04.100.

(Ord. 508 § 4A(b), 1969)

Any applicant for a transient, solicitor's, canvasser's or peddler's permit shall, in addition to the information required in Section 5.04.160, deliver to the chief of police:

(1)

Two copies of a photograph taken within the past two years, showing a full front view of face and head only;

(2)

A complete set of fingerprints on forms provided by the town, of each person who may solicit, canvass or peddle under the permit so requested;

(3)

A copy of any form, contract, order blank, warranty, agreement or other written or printed document which is proposed to be signed by the purchaser or person receiving the property or service.

(Ord. 508 § 4A(c), 1969)

Upon receipt of an application for a permit in accordance with Section 5.04.070, the chief of police shall make an investigation of the applicant. If the chief of police finds that the granting of the permit may be detrimental to the public peace, morals, health, safety or general welfare, or that the applicant is not of good moral character or has been convicted of any violation of law involving moral turpitude, he shall recommend to the collector that the license shall not be issued, and the collector shall not issue the license. If, in the judgment of the chief of police, based on his investigation of the applicant, the granting of the license applied for will not be detrimental to the public peace, morals, health, safety or general welfare, he shall so report to the collector and the license shall be issued.

(Ord. 508 § 4A(d), 1969)

In each case where it appears that the applicant, or any solicitor or representative of the applicant will or may demand, accept or receive payments or deposits of money or property in advance of final delivery or performance of services, the applicant shall, before receiving a license, deliver to the collector either a cash deposit of one thousand dollars, a bond to the town in the penal sum of one thousand dollars issued by a surety company authorized to do business within the state, or a personal surety bond satisfactory to the collector. The cash deposit or bond, as the case may be, shall remain in full force and effect and be retained for a period of ninety days after the expiration of any such license or the termination of any such license or the termination of any action upon said bond or deposit of which the collector shall have been notified unless sooner released by the collector. The cash deposit or surety bond or personal surety bond referred to shall be conditioned upon and shall guarantee the following:

(1)

The applicant or person licensed will deliver the goods, wares or merchandise which he may contract or agree to sell or deliver, within the time, in the manner, and of the quality and fitness contemplated by or referred to in the contract or agreement which he may thereafter make, negotiate or solicit while operating under such license or permit;

(2)

Such applicant or licensee will perform the services which he or his principal shall undertake to perform pursuant to any order, agreement or contract which may be thereafter entered into, negotiated or solicited while operating or acting under such permit or license;

(3)

If such applicant or licensee fails to do or perform any of the things set forth in this chapter, then and in such event, the applicant or licensee will return and repay to any person who may have made any advance payment or deposit upon any order or agreement, the whole of such deposit or payment within thirty days after any such default and will pay therewith interest upon such deposit or payment at the rate of ten percent per year from the date of receipt of the deposit or payment until the date of refund, and will pay therewith all reasonable costs, attorney's fees and other expense which may have been incurred or suffered by the person who may have made such payment or deposit;

(4)

Such applicant, licensee and bondsman who has made such cash deposit or such bond within the town and assumed all of the obligations thereof within the town, and has agreed to and does thereby agree to be sued thereon in the municipal court of the county, or in the superior court of the state, in and for the county, and will accept and acknowledge the jurisdiction of such court and waive all rights to change of venue;

(5)

The bond shall be construed as and shall be a third party beneficiary bond or deposit and any and all persons with whom any agreement or contract may thereafter be made or from whom any order may be received, or from whom any advantage payment or deposit may be received, may rely thereon, be deemed a beneficiary thereof and may sue the applicant or licensee and bondsman in the courts mentioned in subdivision (4) and may be heard and such suit may be tried therein.

(Ord. 508 § 4A(e), 1969)

Upon approval of the application for license by the chief of police and upon receipt of the fee required, the collector shall issue a business license to the applicant, and facsimile copies of same to all persons who shall actually solicit for or on behalf of the applicant, whether as principal or otherwise. The license and identification copies are not transferable and must be kept upon the person of the individual to whom issued at all times, while engaged in the business so licensed in the town.

(Ord. 508 § 4A(f), 1969)

A separate license must be obtained by 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 licensed under the provisions of this chapter shall not be deemed to be a separate place of business or branch establishment; and Provided further any person conducting two or more types of business 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 option, pay only one tax calculated on all gross receipts of businesses under the schedule that applies to the type of business of

such person which requires the highest percentage payment on such gross receipts, except that a license fee of five dollars for each said additional branch, type or location shall be paid upon issuance.

(Ord. 508 § 5, 1969)

When any person shall by use of signs, circulars, cards, telephone book or newspapers, advertise, hold out or represent that he is in business in the town, or when any person holds an active license or permit issued by a governmental agency indicating that he is in business in the town or when any person makes a sale, takes an order, renders a commercial service or performs any other similar act within the town, and such person fails to deny by a sworn statement given to the collector that he is not conducting a business in the town, after being requested to do so by the collector, then these facts shall be considered prima facie evidence that he is conducting a business in the town.

(Ord. 508 § 6, 1969)

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 States and the state.

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 may apply to the collector 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 his method of business and the gross volume of business or estimated gross volume of business and such other information as the collector may deem necessary in order to determine the extent, if any, of such undue burden or violation. The collector shall then conduct an investigation, after having first obtained the written approval of the town attorney, and recommend to the town council for their consideration, amount of license tax to be charged. The town council shall fix as the license tax 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 town council 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 section. Should the town council determine the gross receipts measure of license tax to be the proper basis, they may require the applicant to submit, either at the time of termination of applicant's business in the town 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 licensee shall have paid an amount equal to the annual license tax as prescribed in this chapter.

(Ord. 508 § 7, 1969)

(a)

Any person claiming an exemption pursuant to this section shall file a sworn statement with the collector 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.

(b)

The collector 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 town of the license tax required by this chapter.

(c)

The collector, 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 in this section.

(d)

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 from payment of such taxes as are prescribed in this section.

(e)

Exemptions allowed under this section are the following:

(1)

Benefit Activities. The provisions of this chapter shall not require the payment of a license tax for the conducting of any entertainment, concert, exhibition or lecture on scientific, historical, literary, benevolent or moral subjects within the town whenever the receipts of any such entertainment, concert, exhibition or lecture are to be appropriated to any church or public school or to any benevolent purpose;

(2)

Nonprofit Activities. The provisions of this chapter shall not require the payment of a license tax for the conducting of any entertainment, dance, concert, exhibition or lecture by any benevolent, charitable, fraternal, educational, military, state, county or municipal organiza-tion or association whenever the receipts of any such entertainment, dance, concert, exhibition or lecture are to be appropriated for the purpose and object for which such organization or association was formed and from which profit is not derived, either directly or indirectly, by any individual;

(3)

Part-time Occupations. The provisions of this section shall not apply to any natural person engaged in the business, trade, occupation or calling of part-time gardener, janitor, handyman, household servant or similar domestic worker, or to any minor under the age of eighteen or adult over the age of sixty-five engaged in any part-time occupation, provided that the gross income from all sources of employment of said natural

person, minor or adult over sixty-five from the business, trade, occupation, or other employment or calling does not exceed one thousand six hundred forty dollars per year.

(Ord. 508 § 8, 1969)

Every person required to have a license under the provisions of this chapter shall make application as hereinafter prescribed for the same to the collector of the town, and upon the payment of the prescribed license tax the collector shall issue to such person a license which shall contain the following information:

(1)

The name of the person to whom the license is issued;

(2)

The business licensed;

(3)

The place where such business is to be transacted and carried on;

(4)

The date of the expiration of such license; and

(5)

Such other information as may be necessary for the enforcement of the provisions of this chapter.

(Ord. 508 § 9, 1969)

Upon a person's making application for the first license to be issued hereunder or for a newly established business, such person shall furnish to the collector a sworn statement, upon a form provided by the collector, 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 residence 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 residence 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 residence 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)

If the amount of the license tax to be paid by the applicant is based upon the average number of employees, such application shall set forth the average number of employees for the applicable period;

(7)

Any further information which the collector may require to enable him to issue the type of license applied for.

If the amount of the license tax to be paid by the applicant is measured by gross receipts or average number of employees, he shall estimate the gross receipts or average number of employees for the period to be covered by the license to be issued. Such estimate, if accepted by the collector as responsible, shall be used in determining the amount of license tax to be paid by the applicant; provided, however, the amount of the license tax so determined shall be tentative only, and such person shall, within thirty days after the expiration of the period for which such license was issued, furnish the collector, with a sworn statement, upon a form furnished by the collector, showing the gross receipts or average number of employees during the period of such license, and the license tax for such period shall be finally ascertained and paid in the manner provided by this chapter for the ascertaining and paying of renewal license taxes for other businesses, after deducting from the payment found to be due the amount paid at the time such first license was issued.

The collector shall not issue to any such person another license for the same or any other business, until such person shall have furnished to him the sworn statement and paid the license tax as required in this chapter.

(Ord. 508 § 10, 1969)

In all cases, the applicant for the renewal of a license shall submit to the collector, for his 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 to ascertain the amount of the license tax to be paid by said applicant pursuant to the provisions of this chapter.

(Ord. 508 § 11, 1969)

No statement shall be conclusive as to the matters set forth therein, nor shall the filing of the same preclude the town from collecting by appropriate action such sum as is actually due and payable hereunder. Such statement and each of the several items contained shall be subject to audit and verification by the collector, his deputies, or authorized employees of the town, who are hereby authorized to examine, audit and inspect such books and records of any licensee or applicant for license, as may be necessary in their judgment to verify or ascertain the amount of license fee due.

All persons subject to the provisions of this chapter 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 under this section to keep records shall refuse to allow authorized representatives of the collector to examine said records at reasonable times and places.

(Ord. 508 § 12, 1969)

If any person fails to file any required statement within the time prescribed, or if after demand therefor made by the collector he fails to file a corrected statement, or if any person subject to the tax imposed by this chapter fails to apply for a license, the collector may determine the amount of license tax due from such person by means of such information as he may be able to obtain.

If the collector is not satisfied with the information supplied in statements or applications filed, he may determine the amount of any license tax due by means of any information he may be able to obtain.

If such a determination is made, the collector shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States Post Office at Corte Madera, California, postage prepaid, addressed to the person so assessed at his last known address. Such person may, within fifteen days after the mailing or serving of such notice, make application in writing to the collector for a hearing on the amount of the license tax. If such application is made, the collector shall cause the matter to be set for hearing within fifteen days before the town council. The collector shall give at least ten days' notice to such person of the time and place of hearing in the manner prescribed above for serving notices of assessment. The council shall consider all evidence produced and shall make findings thereof, which shall be final. Notice of such findings shall be served upon the applicant in the manner prescribed above for serving notices of assessment.

(Ord. 508 § 14, 1969)

Any person aggrieved by any decision of the collector with respect to the issuance or refusal to issue such license may appeal to the council by filing a notice of appeal with the town clerk. The council shall thereupon fix a time and place of hearing by serving it personally or by depositing it in the United States Post Office at Corte Madera, California, postage prepaid, addressed to such person at his last known address. The council shall have authority to determine all questions raised on such appeal. No such determination shall conflict with any substantive provision of this chapter.

(Ord. 508 § 15, 1969)

In addition to all other power conferred upon him, the collector shall have the power, for good cause shown, to extend the time for filing any required sworn statement or application for a period not exceeding thirty days, and in such case to waive any penalty that would otherwise have accrued, except that six percent simple interest shall be added to any tax determined to be payable.

(Ord. 508 § 16, 1969)

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 a fee of five dollars, 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 purposes 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.

(Ord. 508 § 17, 1969)

A duplicate license may be issued by the collector to replace any license previously issued hereunder which has been lost or destroyed, upon the licensee's filing statement of such fact and, at the time of filing such statement, paying to the collector a duplicate license fee of two dollars.

(Ord. 508 § 18, 1969)

(a)

Any licensee transacting and carrying on business at a fixed place of business in the town 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 business but not operating at a fixed place of business in the town shall keep the license upon his person at all times while transacting and carrying on the business for which is it issued.

(c)

Whenever identifying stickers, tags, plates or symbols have been issued for each vehicle, device, machine or other pieces 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.

(d)

No person shall fail to affix as required herein 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, nor shall any person give away, sell or transfer such identifying sticker, tag, plate or symbol to another person or permit its use by another person.

(Ord. 508 § 19, 1969)

Unless otherwise specifically provided, all annual license taxes shall be due and payable in advance on the first day of January of each year; provided that license taxes covering new operations commenced after the first day of January may be prorated for the balance of the license period.

Except as otherwise herein provided, license taxes, other than annual, shall be due and payable in advance as follows:

(1)

Quarterly license taxes on the first day of January, April, July and October of each year;

(2)

Daily license taxes in advance each day.

(Ord. 665 § 1, 1978: Ord. 508 § 20, 1969)

For failure to pay a license tax when due, the collector shall add a penalty of ten percent of said license tax on the last day of each month for each month after the due date thereof, provided that the amount of such penalty to be added shall in no event exceed fifty percent of the amount of the license tax due, and provided further that, for good cause shown, the town council may authorize the collector to waive all or any part of such penalty.

No license or sticker, tag, plate or symbol shall be issued, nor shall one which has been suspended or revoked be reinstated or reissued, to any person who, at the time of applying therefore, is indebted to the town for any delinquent license taxes, unless such person, or his heirs, with the consent of the collector, enter into a written agreement with the town, through the collector, to pay such delinquent taxes plus penalties accrued, plus six percent simple annual interest upon the unpaid balance, in monthly installments, or oftener, extending over a period of not to exceed one year.

In any agreement so entered into, such person shall acknowledge the obligation owed the town 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 his current license shall be revocable by the collector upon thirty days' notice. In the event legal action is brought by the town to enforce collection of any amount included in the agreement, such person shall pay all costs of suits incurred by the town or 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 in this section, but no penalties shall accrue on account of taxes included in the agreement and the payment of the first installment and during such time as such person shall not be in breach of the agreement.

(Ord. 508 § 21, 1969)

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 town which complies with the procedures and provisions contained in Chapter 3.46 of this code.

(Ord. 883 § 3, 2003; Ord. 508 § 22, 1969)

Every person conducting, carrying on or managing any fixed place of business in the town consisting of selling at retail any goods, wares, merchandise or commodities, or conducting or carrying on any trade, occupation, calling or business not otherwise specifically licensed by other sections of this chapter shall pay an annual license tax based on annual registration fee and number of employees as per the schedule and rates set forth in Section 5.04.300.

(Ord. 508 § 23, 1969)

"Rates"

Classification "A" thirty dollars annual registration tax.

Classification "B" forty-five dollars annual registration tax plus six dollars per year for each employee in excess of five.

"Classification"

Classification "A" includes all businesses not otherwise classified with gross receipts of less than ten thousand dollars per year.

Classification "B" includes all businesses, not otherwise classified with gross receipts of ten thousand dollars or more per year.

(Ord. 508 § 24, 1969)

Every person conducting, carrying on or managing a business selling at wholesale and/or manufacturing any goods, wares and merchandise or commodities within the limits of the town, shall pay an annual license tax of forty-five dollars plus six dollars per year for each employee.

(Ord. 508 § 25, 1969)

(a)

Every person conducting, carrying on or managing a business who is licensed as a contractor by the state and who undertakes to, or offers to undertake to, or purports to have the capacity to undertake to, or submits bids to, or does himself or by or through others, construct, alter, repair, add to, subtract from, improve, move, wreck, or demolish any building, highway, road, railroad, excavation or other structure, project, development or improvement, or to do any part thereof, including the erection of scaffolding or other structures of work in connection therewith, is defined as a contractor, and shall pay an annual license tax of fifty dollars per year, or at the licensee's option, fifteen dollars per quarter.

(b)

Any contractor conducting or carrying on the business of selling goods, wares, or merchandise or a retailer or wholesaler in addition to his contracting business shall, in addition to the contractor's business license provided in this section, secure a license for such retail or wholesale business as required under this chapter.

(c)

The term "contractor" as used in this section includes subcontractor and specialty contractor and whether operating within the town or from outside the town with no fixed place of business in the town.

(Ord. 508 § 26, 1969)

Every person conducting, managing, carrying on or engaging in any business, profession, occupation or service hereinafter enumerated or similar thereto, shall pay a license tax based on the following rates:

(1)

Fixed place of business in town—thirty dollars per year for each professional person practicing his profession or occupation other than as a salaried employee, plus ten dollars per year for each employee:

Abstract and title

Accountant or auditor

Advertising agent

Appraiser

Architect

Assayer

Attorney

Auctioneer

Bacteriologist

Blueprinter

Business school

Certified public accountant

Chemist

Chiropractor

Collection agency

Credit reporting bureau

Dancing school

Dental laboratories

Dentist

Dermatologist

Designer

Draftsman

Drugless practitioner

Electrologist

Employment office

Engineer

Chemical

Civil

Consulting

Electrical

Hydraulic

Mining

Structural

Engraver

Entomologist

Finance companies—Savings and loan

Geologist

Herbist

Illustrator or decorator

Illustrator or show card writer

Insurance or claims adjuster

Interpreter

Landscape architect

Lapidary

Locksmith

Masseuse

Medical laboratory

Mercantile agency

Music instructor

Naturopath

News agency

Oculist

Optician

Optometrist

Osteopath

Outdoor advertiser

Physician

Physiotherapist

Piano tuner

Pediatrist

Public relations

Public stenographer

Roentgenologist

Stockbroker

Surgeon

Surveyor

Taxidermist

Telephone answering service

Termite inspector

Trading stamps

Travel agency

Veterinarian;

(2)

Fixed place of business in town—forty-five dollars per year plus six dollars per year for each employee:

Artist

Book agent

Broker or commission agent

Detective and/or private patrol

Gardener service

Janitor service

Pest control

Real estate

Sign painter.

(Ord. 508 § 27, 1969)

Every person conducting, carrying on or managing a business of operating a taxi service within the limits of the town or conducting or carrying on the business of running or operating any motor-driven vehicle for the transportation for hire of freight or merchandise shall pay an annual license tax of five dollars plus twenty dollars for each such vehicle operating in any area within the town.

(Ord. 508 § 28, 1969)

Every person conducting, carrying on or managing a business of a hotel, motel, auto court, motor court, trailer court, inn or convalescent home shall pay an annual license tax as follows:

For the purpose of this section the term "unit" means such room or rooms rented for sleeping purposes and shall not include dining rooms, kitchens, bathrooms, lobbies or balconies.

(Ord. 508 § 29, 1969)

Every person engaged in the business of operating or maintaining an apartment house, namely; any building or portion thereof which is designed, built, rented, leased, let or hired out to be occupied, or which is occupied as the home or residence of three or more families living independently of each other and containing facilities for the cooking or preparation of meals, shall pay an annual license tax of six dollars for each apartment.

(Ord. 508 § 30, 1969)

Every person conducting, managing or carrying on a business of distributing, renting, leasing or placing of coin-operated machines in the town shall pay an annual license tax of thirty dollars, and in addition, an individual license tax as indicated, shall be paid annually for each coin-operated machine. Payment of individual license tax is the responsibility of the owner or operator of the business where the machine is installed; provided, however, that the distributor of the machine may pay all individual license fees for all machines installed in the town, if prior arrangements are made with the town license collector.

Coin-operated music device—ten dollars per year.

Vending machines over five cents per sale—five dollars per year.

Coin-operated laundry and related accessory machines—one dollar per machine over five machines per year.

(Ord. 525 § 1, 1970: Ord. 508 § 31, 1969)

For every person, outside of those conducting a regular place of business in the town, conducting, managing or carrying on the business of running, driving or operating any automobile, automobile truck, automobile tank wagon, or any other vehicle, used for transportation, selling or collection or delivery of goods, wares, merchandise or other personal property of any kind, at retail and/or wholesale, from a vehicle, either as his or its principal business or in connection with any other business, or of soliciting for work, labor or services to be performed upon the public streets in or from a vehicle or to be performed on goods, wares, merchandise, towels, laundry or establishment inside or outside the limits of the town, will pay fifteen dollars per year, if engaged in retail and eight dollars per year if engaged in wholesale, in advance, per vehicle so used in said business in the town, except when a different license tax is specially provided by another section of this chapter. Vehicles used for retail delivery of orders only, as a customer convenience when orders are not solicited in the process of delivery, are exempt from licensing under this section.

Each vehicle so used in said business in the town shall be separately licensed, and the license collector shall provide a separate stamp or sticker for each such vehicle, which stamp or sticker shall identify by number or other description the vehicle for which the same is issued.

Any other vehicle may be substituted for the vehicle licensed at any time upon application to the collector, provided that a substitute stamp or sticker shall be issued for such substituted vehicle showing the number or other identification of vehicle for which the same was substituted.

(Ord. 508 § 32, 1969)

Every person conducting, managing or carrying on in the town the business of public amusement will pay a license tax as specified below:

(1)

Amusement rides, except where carnival or circus license is obtained—five dollars per day or twenty-five dollars per quarter;

(2)

Billiards, bagatelle, pool table (per table)—fifteen dollars per year;

(3)

Bowling alley (per lane)—ten dollars per year;

(4)

Carnival—one hundred fifty dollars per day;

(5)

Circus—one hundred fifty dollars per day;

(6)

Exhibitions, boxing, wrestling, public dancing, stage shows—thirty dollars per day;

(7)

Moving Picture Theater. A moving picture theater or hall where moving or motion pictures are exhibited and an admission fee is charged, collected or received—three hundred fifty dollars per year;

(8)

Public Dances. Every person operating or carrying on a public dance for which an admission fee is charged, collected or received shall pay a license tax of ten dollars per dance. No more than two such public dances shall be permitted in any one calendar month, and any incidents requiring intervention of the police department will be sufficient cause to cancel dances and revoke licenses issued under this section;

(9)

Amusements not otherwise defined—five dollars per day, twenty-five dollars per quarter.

(Ord. 599 § 1, 1973; Ord. 517 § 1, 1969; Ord. 508 § 33, 1969)

Every person conducting, carrying on or managing a fixed place of business of a newspaper, radio station, television station, or other similar communication service, shall pay an annual license tax of thirty dollars plus five dollars per year for each employee working at the fixed place of business.

(Ord. 508 § 34, 1969)

Every person conducting, carrying on or managing a business of barber, beauty shop, school of cosmetology or beauty culture shall pay an annual license tax of thirty dollars plus four dollars per year per employee. "Employee" includes operator, additional barber, students, and other employees.

(Ord. 508 § 35, 1969)

Every person conducting, carrying on or managing a business listed below shall pay the license tax specified:

(1)

Auctions. Every person engaged in the business of auctioneering who is not otherwise required to be licensed under this chapter shall pay a business license tax of twenty-five dollars per day;

(2)

Bootblack, whether or not operated in conjunction with any other business—ten dollars per year;

(3)

Handyman—thirty dollars per year;

(4)

Route salesman—thirty dollars per year;

(5)

Soliciting, peddling and other transient business not at a fixed location in the town or otherwise covered in this chapter—twenty dollars per day;

(6)

Warehouse—fifty dollars per year;

(7)

Outside businesses. Every person not having a fixed place of business within the town who engages in business within the town who is not otherwise required to be licensed under this chapter shall pay a license tax at the same rate prescribed in this chapter for persons engaged in the same type of business from and having a fixed place of business within the town;

(8)

Home occupation (as defined in Chapter 18.04)—fifteen dollars per year plus five cents per one thousand dollars of gross receipts or fractional part thereof. Such license tax shall apply to all holders of a home occupation permit, to the exclusion of specific rates set forth elsewhere in this title.

(Ord. 673 § 1, 1978; Ord. 508 § 36, 1969)

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.

(Ord. 508 § 37, 1969)

All rates payable for the next ensuing license period, with exception of rate set forth in Section 5.04.300, Classification "A", will be adjusted upward or downward, automatically, five percent for each cumulative five percent change in the Consumer Price Index as published by the United States Department of Labor, Bureau of Labor Statistics for San Francisco, California area, based on the Consumer Price Index of June 30, 1969.

(Ord. 508 § 38, 1969)

It shall be the duty of the collector, and he is hereby directed, to enforce each and all of the provisions of this chapter, and the chief of police and building inspector shall render such assistance in the enforcement hereof as may from time to time be required by the collector or the town council.

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

The collector and each and all of his assistants and any police officer shall have the power and authority to enter, free of charge, 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 possession or under his control, who wilfully fails to exhibit the same on demand is 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 assistants to cause a complaint to be filed against any and all persons found to be violating any of said provisions.

(Ord. 508 § 39, 1969)

The amount of any license tax and penalty imposed by the provisions of this chapter shall be deemed a debt to the town. An action may be commenced in the name of the town in any court of competent jurisdiction, for the amount of any delinquent license tax and penalties.

(Ord. 508 § 40, 1969)

All remedies prescribed hereunder shall be cumulative and the use of one or more remedies by the town shall not bar the use of any other remedy for the purpose of enforcing the provisions hereof.

(Ord. 508 § 41, 1969)

Neither the adoption of the ordinance codified in this chapter nor its superseding of any portion of any other ordinance of the town shall in any manner be construed to effect prosecution for violation of any other ordinance committed prior to January 1, 1970, 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. 508 § 42, 1969)

Any person violating any of the provisions of this chapter or knowingly or intentionally misrepresenting to any officer or employee of this town any material fact in procuring the license or permit herein provided for, is guilty of a misdemeanor and subject to the penalties provided for by this chapter.

(Ord. 508 § 43, 1969)