Daly City Municipal Code Ch. 5.16 License Taxes

Unless otherwise specifically provided, all annual license taxes under the provisions of this article shall be due and payable in advance on the first day of October of each year; provided, that license taxes covering new operations, commenced after the first day of October, may be prorated by calendar quarters, for the balance of the license period. All licenses issued shall expire on September 30th of each year.

(Prior code § 15-20)

A. For failure to pay a license tax when due, the director of finance shall add a penalty of ten percent of the license tax due for the first month of delinquency, or fraction thereof, and ten percent of the license tax due for each succeeding month of delinquency, or fraction thereof, until paid, providing that the amount of such penalty to be added shall in no event exceed one hundred percent of the amount of the license tax due. Should the tax remain unpaid beyond the time period at which one hundred percent penalty has accrued, interest as provided for in Section 3.44.030 shall be added to any tax determined to be payable.

B. No license or sticker, tag, plate or symbol 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 therefore is indebted to the city for any delinquent license taxes.

C. In the event the city files a legal action to enforce collection of such license tax, the delinquent party shall be liable to pay a reasonable attorney's fee, as set by the court, in addition to the tax and penalties due.

(Ord. 1311 § 6, 2004; Ord. 1144 § 1, 1991; prior code § 15-21)

No refund of any overpayment of taxes imposed by this article shall be allowed in whole or in part unless a claim for refund is filed with the director of finance within a period of twelve months 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 director of finance on forms furnished by him and in the manner prescribed by him. Upon the filing of such a claim and when he determines that an overpayment has been made, the director of finance may refund the amount overpaid.

(Prior code § 15-22)

The general business license tax schedule under this chapter is as follows:

A. For businesses with annual gross receipts up to one hundred thousand dollars, the tax shall be one hundred ten dollars, nonrefundable.

B. For businesses with annual gross receipts greater than one hundred thousand dollars, the tax shall be the total of one hundred ten dollars, nonrefundable, plus eleven one-hundredths of one percent of gross receipts greater than one hundred thousand dollars.

C. For purposes of calculating the tax, the total annual tax due may be rounded to the nearest whole dollar.

(Ord. 1311 § 8 (part), 2004: Ord. 1144 § 2 (part), 1991: Ord. 981 § 1, 1982: prior code § 15-23)

(Ord. No. 1419, § 1, 12-10-2018)

Every person transacting and carrying on the following businesses herein enumerated shall pay a license tax as follows:

A. Any person engaged in the business of operating or maintaining any building or buildings constructed on one parcel or upon separate parcels of land available for rental or lease and intended to be used for dwelling, lodging or sleeping purposes other than for transient lodging, shall pay a license tax equal to fifty-five one-hundredths of one percent of gross receipts, but not less than one hundred ten dollars. Any unit or spaces occupied by the actual owner of such building or buildings for living purposes shall be exempt.

B. Any person engaged in operating a place of business not generating gross receipts shall pay a business license tax equal to the greater of twenty-five dollars per employee or two cents per square foot of usable square footage of the building or space being occupied, but not less than one hundred ten dollars.

(Ord. 1311 §§ 7, 8 (part), 2004: Ord. 1144 § 2 (part), 1991: prior code § 15-24)

(Ord. No. 1419, § 1, 12-10-2018)

License taxes for peddlers shall be as follows:

(Ord. 1311 § 9, 2004)

Every person not having a fixed place of business within the city, and who engages in business within the city, and every person not being otherwise licensed in this article, or who delivers goods, wares or merchandise of any kind by vehicle or who provides any service by the use of vehicle or otherwise, in the city, shall pay a license tax measured by gross receipts from business done within the city pursuant to Section 5.16.040.

(Prior code § 15-25)