Del Mar Municipal Code Ch. 5.12 Procedures

A person applying for a business license shall furnish to the license tax collector a sworn statement, upon a form provided by the collector, setting forth without limitation the following information:

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

B. 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, a description of the route and the places of residence of the owners of the business.

C. In the event that the 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.

D. 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.

E. Sufficient information as may be required by the license tax collector to determine the amount of the license tax to be paid by the applicant.

F. Any further information which the license tax collector may require to allow the issuance of the type of license applied for.

(Ord. No. 388)

A. The applicant must submit with his application proof of obtaining such other City permits, approvals and certificates as are necessary for the conduct of the applicant's business.

B. If the applicant's business requires a license, approval or permit from some public or private entity or person, other than the City, then proof thereof must be submitted at the time of filing the application for the business license.

Unless otherwise expressly provided, all licenses shall be issued on an annual basis and shall expire December 31st of the year in which such license is issued.

A. The license tax collector shall determine the amount of the license tax or estimated license tax to be paid.

B. If the license tax collector is not satisfied with the information supplied in statements or applications filed, and after the collector has demanded additional information from the applicant, the license tax collector may determine the amount of license tax due by means of such information as the collector may be able to obtain.

C. When the collector makes a determination, the collector shall give a notice of the amount to the applicant by either serving it personally or by depositing the notice in the United States Post Office at the City of Del Mar, California, postage prepaid, addressed to the person applying for the license at the address noted on the application.

All persons who are required to be licensed by this Title shall see that the proper tax as required is paid to the license tax collector, in advance of the issuance of the license. All license taxes shall be paid in the lawful money of the United States at the office of the license tax collector. There shall be no refund of a license tax paid.

The amount of any license tax and penalty imposed by the provisions of this Title shall be deemed a debt to the City. An action may be commenced in the name of the City in any court of competent jurisdiction for the City in any court of competent jurisdiction for the amount of any delinquent license tax and penalties, with costs of suit, including reasonable attorney's fees to be fixed by the court.

The business license issued by the license tax collector shall contain without limitation the following information:

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

B. The business licenses;

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

D. The date of expiration of such license;

E. A statement to the effect that the license authorizes the licensee to transact and carry on only the business licensed thereby at the location or in the manner designated in such license;

F. A statement of the amount of the license tax paid; and

G. Such other information as may be necessary for the enforcement and administration of this Title.

A replacement license may be issued by the license tax collector to replace any license previously issued hereunder which has been lost or destroyed. The licensee shall file a statement justifying the issuance of a replacement license together with a replacement fee of $1.00.

An application for the renewal of an existing license shall be treated as an application for a new license. Except, no license shall be issued to any person who, at the time of applying therefore, is indebted to the City for any delinquent license taxes.

The issuance of a business license in accordance with this Title shall be denied, suspended or revoked upon one or more of the following grounds:

A. The application has not been made as prescribed; or

B. The prescribed tax has not been paid; or

C. The applicant is indebted to the City for a delinquent license tax or penalty; or

D. The activity for which the license is sought is contrary to local, state or federal law.

A. Any person claiming an exemption pursuant to the provisions of this Title shall file a sworn statement with the license tax collector stating the facts upon which the exemption is claimed. In the absence of such statement substantiating the claim, such persons shall be liable for the payment of the license tax imposed by this Title.

B. The license tax collector shall, upon a proper showing contained in a sworn statement, issue a license to such person claiming an exemption under this Section without payment to the City of the license tax.

C. Upon giving proper notice and a reasonable opportunity for response to the licensee, the license tax collector may revoke any license exemption granted in accordance with this Title upon finding that the licensee is not entitled to the exemption as provided.

A. In any case, where a license tax is believed by the licensee or applicant for a license to place an undue burden upon interstate commerce or be violative of such constitutional clauses, the licensee or applicant may apply to the license tax collector by a sworn, written statement for an adjustment of the tax setting forth the reasons therefore.

B. Such application must be made within six months after the subject license tax became due.

C. The license tax collector shall give notice of the amount assessed by serving it personally or by depositing it in the United States Post Office at the City of Del Mar, California, postage prepaid, addressed to the person so assessed at the address shown in the application.

A final decision by the license tax collector may be appealed to the City Council in accordance with the provisions of this Code.

No license issued in accordance with this Title shall be transferable. Except upon application of the licensee and the paying of a transfer fee established by resolution of the City Council, a license may be amended to indicate the transferee as the subsequent licensee if:

A. The existing licensee intends to move the business to a new location not designated in the existing license but which is a lawful site for the conduct of such business; or

B. The existing licensee intends to transfer the ownership of the business, the existing licensee is not indebted to the City for any delinquent license taxes and the license is presently in effect.