Del Mar Municipal Code Ch. 5.04 General Provisions

This Title is enacted solely to raise revenue for municipal purposes and is not intended for regulation. Through the requirement of a business license, this Title imposes a tax on the transaction and carrying on of business within the City.

(Ord. No. 388)

Unless otherwise expressly exempted, all manner of commercial activities, to include without limitation professions, trades, professions, trades, occupations and callings, whether or not carried on for profit, are subject to the provisions of this Title.

A. This Title is not applicable to institutions or organizations which transact or carry on activities within the City which are conducted, managed or carried on wholly for the benefit of charitable purposes.

B. This Title does not apply to any entertainment, concert, exhibition or lecture whenever the receipts of such activity are to be apportioned for any school, religious, benevolent or charitable purpose.

C. This Title is not applicable to any entertainment, dance, concert, exhibition or lecture by any religious, charitable, fraternal, educational, military, state, county or municipal organization or association when the receipts of any such activity are to be appropriated for the purposes and objects for which such associations or organizations were formed and from which no profit is derived, either directly or indirectly by any individual, firm or corporation.

D. This Title does not apply to any person who has received an honorable discharge or release from active duty from one of the United States armed services and who is physically unable to obtain a livelihood by manual labor.

E. Nothing in this Section shall be deemed to exempt any person, firm, organization or association from complying with the provisions of any other ordinance or regulation of the City.

Nothing in this Title shall be deemed or constructed to apply to any persons conducting or carrying on any business exempt by virtue of the Constitution or applicable statues of the United States or the State of California.

This Title does not apply to a facility licensed under the California Community Care Facilities Act (Health and Safety Code Section 1500, et seq.) to provide care for six or fewer persons, exclusive of members of the household.

The requirement to pay a license tax in accordance with the provisions of this Title is in addition to other taxes or fees required under the provisions of this Code.

The City Manager shall designate, from time to time, a license tax collector who shall be responsible for the administration of this Title. The license tax collector may make rules and regulations not inconsistent with the provisions of this Title as may be necessary to aid in the enforcement and administration of the provisions of this Title.

A. A separate license must be obtained for each branch establishment or location of the business transacted and carried on.

B. A separate license must be obtained for each separate type of business carried on at the same location.

C. If two or more separate types of businesses are carried on at the same location by the same licensee, the licensee shall pay the tax imposed on each type of business.

Whenever a tax imposed under the provisions of this Title is measured by the number of vehicles, devices, machines or other pieces of equipment used, or whenever the license tax is measured by the gross receipts from the operation of such items, the license tax collector shall issue only one license, provided that the license tax collector shall issue for each tax period for which the license tax has been paid one identification sticker, tag, plate or symbol for each item included in the measure of the tax or used in a business where the tax is measured by the gross receipts of such items.

No person having access to or charge over the information and records obtained in the course of administering this Title shall disclose or release or allow the examination by any unauthorized third person of such information, in whole or in part, in abstract or particulars. However, such information may be used in administering the provisions of this Title. Further, authorization allowing access to the information may be obtained from the City Manager or in accordance with a lawful order of the Court.

A tax imposed by this Title on a person whose business activities are conducted both inside and outside of the City shall be fixed in accordance with the following:

A. None of the license taxes provided for in this Title 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 either the United States or the State of California.

B. A person who transacts business within the City from a fixed place of business or fixed route shall pay a portion of the license tax specified in this Title, regardless of whether such person also conducts business outside the City.

C. A person who transacts business within the City but not from a fixed place of business or fixed route shall pay a portion of the license tax specified in this Title computed on the ratio of the gross receipts attributed to business conducted within the City compared to the business's total gross receipts.

In no case shall any error made in the administration of this Title prevent or prejudice any collection by the City of the amount actually due nor shall any such error prevent or prejudice the prosecution of any person for the violation of any provisions of this Title.

A. All persons subject to the provisions of this Title shall keep complete records of business activities relating to the basis of the license tax imposed on such persons. These records will be retained for no less than three years from the tax period to which they relate and shall be made available for inspection by the license tax collector upon notice.

B. The license tax collector may also demand a copy of that portion of the State tax return that contains information relating to the basis of the license tax imposed.