Del Mar Municipal Code Ch. 5.32 Enforcement of Business License Tax

A. Any person who transacts or carries on any commercial activity within the City without first having procured a license from the City in accordance with this Title to include paying the license tax thereon or who knowingly and intentionally misrepresents to any officer or employee of this City any material fact in procuring such license or regarding the operation of the business in accordance with such license shall be deemed guilty of an infraction.

B. This Title shall not be construed to require any person to obtain a license prior to doing business within the City if such requirement conflicts with applicable statutes of the United States or the State of California.

(Ord. No. 388)

The carrying on of a commercial activity without having first procured a license, including payment of the license tax thereon, or conducting a commercial activity in light of a material misrepresentation of fact knowingly made to an officer or employee of the City regarding such commercial activity shall constitute a separate violation of this Title for each and every day that the same is so carried on.

A. A conviction and punishment of any person for conducting a commercial activity in violation of this Title shall not excuse or exempt such person from the payment of any license tax and penalty due and unpaid at the time of such conviction.

B. A conviction shall be prima facie evidence in any action to collect any tax or penalty that such tax and penalty are due under this Title.

C. A conviction shall be prima facie evidence toward a revocation of an existing license and the denial of an application for license.

D. Nothing in this Section shall prevent a criminal prosecution for any violation of the provisions of this Title.

When any person represents that he is in business in the City, or when any person holds an active license or permit issued by a governmental agency indicating that he is in business in the City, and such person fails to deny by sworn statement given to the license tax collector that he is conducting a business in the City, after being requested to do so by the license tax collector, then these facts shall be considered prima facie evidence that such person is conducting a commercial activity within the City.

Where a person has failed to pay a business license tax, in part or in whole, for a period of 30 days, such person shall pay a civil penalty equal to 20 percent of the tax assessed for each additional 30-day period, or portion thereof, that the tax remains delinquent, in part or in whole. However, the cumulative amount of the civil penalty shall in no event exceed 100 percent of the tax assessed.

It is unlawful for any person to conduct a commercial activity under any license which has been suspended or revoked. No license or evidence thereof shall be exhibited or kept in a conspicuous place by any licensee when the license tax or estimated license tax for such license is delinquent or the license has been revoked or the license has expired.

It shall be the duty of the license tax collector to enforce the provisions of this Title.

The license tax collector may direct that an investigation be conducted of any applicant and the applicant's contemplated business prior to the issuing of any license.