Daly City Municipal Code Ch. 5.12 Licensing Regulations

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

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

B. The business licensed;

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

D. The date of the expiration of such license; and

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

(Ord. 1311 § 5 (part), 2004)

A. 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 director of finance a sworn statement, upon a form provided by the director of finance, setting forth the following information:

1. The name of such business;

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

3. The place where such business is to be carried on and the name and place of residence of the owner of same;

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 director of finance may require to enable him to issue the type of license applied for.

B. If the amount of the license tax to be paid by the applicant is measured by gross receipts, the applicant shall estimate the gross receipts for the period to be covered by the license to be issued. Such estimate, if accepted by the director of finance as reasonable, 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, at the request of the director of finance, within thirty days after the expiration of the period for which such license was issued, furnish the director of finance with a sworn statement, upon a form furnished by the director of finance, showing the gross receipts 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.

C. The director of finance 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. 1311 § 5 (part), 2004)

In all cases, the applicant for the renewal of a license shall submit to the director of finance 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 director of finance, setting forth such information concerning the applicant's business during the preceding year as may be required by the director of finance to enable him to ascertain the amount of the license tax to be paid by such applicant pursuant to the provisions of this chapter.

(Ord. 1311 § 5 (part), 2004)

No statements shall be conclusive as to the matters set forth therein, nor shall the filing of the same preclude the city from collecting by appropriate action such sum as is actually due and payable hereunder. Such statement and each of the several items therein contained shall be subject to audit and verification by the director of finance, his deputies or authorized employees of the city, who are 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 director of finance. 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 director of finance to examine such records at reasonable times and places.

(Ord. 1311 § 5 (part), 2004)

Failure to provide adequate records of gross receipts or other relevant facts that are necessary, failure to pay the business license tax on time, or at all, underpayment of any business license tax, or failure to substantiate the amount of tax due in the judgment of the director of finance, shall result in a penalty or penalties in an amount as set by resolution of the city council.

A. Any person requesting an extension for filing any required statement shall do so in writing prior to the delinquency date of the business license tax payment. In addition to the other powers conferred upon him or her, the director of finance shall have the power, for good cause shown, to extend the time for filing any required statement for a period not to exceed sixty days from the due date, and in such case to waive any penalty that would have accrued.

B. The director of finance may, for good cause shown, waive all or any part of any otherwise applicable penalty and interest.

C. The amount of any business license tax, penalty and interest imposed by the provisions of this chapter shall be deemed a debt to the city; and action may be commenced in the name of said city in any court of competent jurisdiction for the amount of any delinquent tax, applicable penalties and interest. The time for commencement of any such action shall be the same as for any liability created by statute.

D. Violation of Title 5 of the Daly City Municipal Code by the failure to complete the filing, reporting of income, and timely and complete payment of applicable business license taxes is a misdemeanor subject to the general misdemeanor provisions of the city code.

1. Pursuant to California Penal Code Section 836.5, the director of finance is hereby authorized to issue a citation, or seek the filing of a criminal complaint for the violation of Title 5 of the Daly City Municipal Code.

2. The director of finance is alternatively capable of issuing an infraction citation for violations of Title 5 of the Daly City Municipal Code; and the city attorney's office may alternatively file or reduce an existing filing or citation to an infraction in the interest of justice.

E. All remedies prescribed hereunder 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 the provisions hereof.

(Ord. 1311 § 5 (part), 2004)

It is unlawful for the director of finance, or 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 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 copy of either, or 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, or to his successors, receivers, trustees, executors, administrators, assignees and guarantors, if directly interested, of 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 director of finance may refuse to make any disclosure referred to in this subsection when in his 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 businesses;

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 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.

(Ord. 1311 § 5 (part), 2004)

A. If any person fails to file any required statement within the time prescribed, or if after demand therefore made by the director of finance, 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 director of finance may determine the amount of license tax due from such person by means of such information as he may be able to obtain.

B. If the director of finance 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.

C. If such a determination is made, the director of finance shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States Post Office at Daly City, 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 director of finance for a hearing on the amount of the license tax. If such application is made, the director of finance shall cause the matter to be set for hearing before an administrative hearing committee. The director of finance 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 administrative hearing committee shall consider all evidence produced, and shall make findings thereon, 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. 1311 § 5 (part), 2004)

Any person aggrieved by any decision of the director of finance with respect to the issuance or refusal to issue such license, or the amount of the license tax, may appeal that decision by filing a notice of appeal with the city clerk. The director of finance shall thereupon fix a time and place for hearing such appeal. The director of finance shall give notice to such person of the time and place of hearing by serving it personally or by depositing it in the United States Post Office at Daly City, California, postage prepaid, addressed to such person at his last known address. The administrative hearing committee shall have authority to determine all questions raised on such appeal. No such determination shall conflict with any substantive provision of this chapter.

(Ord. 1311 § 5 (part), 2004)

For appellate matters referenced in this title of the Daly City Municipal Code, the Daly City administrative appeal committee shall be the appellate body to hear such matters. The appellate procedure shall be as provided in Chapter 8.16, Article II of the Daly City Municipal Code.

Matters in which a criminal citation or criminal complaint have been filed within the local judicial district shall not be subject to appeal before the administrative appeal committee.

(Ord. 1311 § 5 (part), 2004)

In addition to all other power conferred upon him, the director of finance 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 interest as provided for in Section 3.44.030 shall be added to any tax determined to be payable.

(Ord. 1311 § 5 (part), 2004)

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 therefore and paying a fee as fixed by resolution of the city council, have the license amended to authorize the transacting and carrying on of such business under such 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.

(Ord. 1311 § 5 (part), 2004)

A duplicate license may be issued by the director of finance to replace any license previously issued under this chapter 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 director of finance a duplicate license fee as fixed by resolution of the city council.

(Ord. 1311 § 5 (part), 2004)

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

C. Identifying stickers, tags, plates or symbols may be issued for each vehicle, device, machine or other piece of equipment used in business. 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 therefore, at such locations as are designated by the director of finance. 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 in this chapter, 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 director of finance, 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. 1311 § 5 (part), 2004)

The director of finance may recommend the revocation of any license issued pursuant to this chapter when it appears that the business of the person to whom it was granted is conducted in a disorderly, improper or hazardous manner, or that the place in which the business is conducted is not a proper or suitable place in which to conduct such business. Upon receipt of such recommendation, the city council shall set the matter for hearing and cause notice of the time and place of the hearing to be given to the licensee not less than five days prior to such hearing. At the hearing, the licensee may appear in person or by legal counsel and offer evidence in his behalf. At such hearing, the city council shall determine whether such license shall be revoked.

(Ord. 1311 § 5 (part), 2004)

The director of finance shall prepare and have printed blank licenses for all business conducted in the city for the terms of six and twelve months, and for shorter terms authorized by this chapter to be issued. Such licenses shall state upon the face thereof the following:

A. The name of the person to whom issued;

B. The kind of business licensed thereby;

C. The location of such business;

D. The date of expiration of such license;

E. Such other information as the director of finance shall require.

(Ord. 1311 § 5 (part), 2004)

The director of finance shall keep in his office a ledger in which he shall keep the accounts for all licenses issued by him.

(Ord. 1311 § 5 (part), 2004)

Members of the police department are authorized to enter and inspect any building or premises in the city used for the purpose of conducting or carrying on any business therein in all cases where a license has been issued by the city to any person to carry on, engage in or continue in any business, trade, occupation or employment in such building or premises.

(Ord. 1311 § 5 (part), 2004)

Except as otherwise provided herein, conviction (including pleas of guilty and nolo contendere) of a felony or misdemeanor involving moral turpitude, shall be prima facie disqualification of an applicant for the following city licenses or permits: taxi driver permits, tattoo parlors, junk dealers, junk collectors, pawnbrokers, peddlers, solicitors, bowling alleys, cabarets, exhibitions, fairs, poolhalls, public dancehalls, public dances, shooting galleries, auctions, street patrol and street patrol special officers and massage parlors.

(Ord. 1311 § 5 (part), 2004)

The city licensing authority, however, may disregard such conviction referred to in Section 5.12.170 if it is found and determined by such licensing authority that mitigating circumstances exist. In making such determination, the city licensing authority shall consider the following factors:

A. The type of business license or permit for which the person is applying;

B. The nature and seriousness of the offense;

C. The circumstances surrounding the conviction;

D. The length of time elapsed since the conviction;

E. The age of the person at the time of the conviction;

F. The presence or absence of rehabilitation or efforts at rehabilitation; and

G. The contributing social or environmental conditions.

(Ord. 1311 § 5 (part), 2004)

The city licensing authority shall give notice of disqualification to an applicant disqualified under this provision. Such notice shall be in writing and delivered personally or mailed to the applicant at the address shown on the application.

(Ord. 1311 § 5 (part), 2004)

An applicant who is disqualified for a city business license or permit under this provision may appeal such determination of disqualification. Such appeal shall be in writing and filed with the city clerk within ten days of the date of the notice of disqualification. The administrative hearing committee shall hear and determine the appeal at a closed hearing, unless the applicant requests, in writing, that the hearing be open, within ten days after it is filed. The determination of the administrative hearing committee on the appeal shall be final.

(Ord. 1311 § 5 (part), 2004)

Pursuant to Section 11105 of the Penal Code of the state of California, the following officers of the city are authorized to have access to and to utilize state summary criminal history information when it is needed to assist them in fulfilling licensing duties set forth in Sections 5.12.170 through 5.12.210: city clerk, city attorney, police chief and director of finance.

(Ord. 1311 § 5 (part), 2004)