Del Rey Oaks Municipal Code Ch. 5.04 Business Licenses Generally

As used in this chapter:

Business means profession, trade, and occupation and all and every kind of calling carried on for profit or livelihood.

Gross receipts means the total amount of the sale price of all sales and the total amount charged or received for the performance of any act, service or employment or whatever nature it may be for which a charge is made or credit allowed, whether or not such act, service or employment is done as part of or in connection with the sale of materials, goods, wares or merchandise. Included in gross receipts shall be all receipts, cash, credits, and property of any kind or nature and any amount for which credit is allowed by the seller to the purchaser without any deduction therefrom on account of the cost of the property sold, the cost of the materials used, labor or service costs, interest paid or payable or losses or other expenses whatsoever. Excluded from gross receipts shall be case discounts allowed and taken on sales; any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser; and such part of the sale price of property returned by purchasers upon recision of the contract of sale as is refunded either in cash or by credit.

Person means all domestic and foreign corporations, associations, syndicates, joint stock corporations, partnerships of every kind, clubs, Massachusetts Business or common law trusts, societies, and individuals transacting and carrying on any business in the city.

(Prior code § 4-101)

This chapter is enacted solely to raise revenue for municipal purposes, and is not intended for regulation; nor is the licensing of any business, trade or calling hereunder to be construed as authorizing or sanctioning any departure or failure to comply with licensing provisions of the State of California or the United States of America.

(Prior code § 4-102)

Any person required to pay a license tax for transacting and carrying on any business under this chapter shall be relieved from the payment of any license tax for the privilege of doing business which has been required under any other ordinance of the city, but shall remain subject to the regulatory provisions of such other ordinances. This section shall not apply to inspection fees.

(Prior code § 4-103)

Neither the adoption of this chapter or its superseding of any portion of any other ordinance of the city shall in any manner be construed to affect prosecution for violation of any ordinance committed prior to the effective date hereto, nor be construed as a waiver of any license or any penal provisions applicable to any such violation, nor be construed to affect the validity of any bond or cash deposit required by any ordinance to be posted, filed or deposited, and any and all rights and obligations thereunto appertaining shall continue in full force and effect.

(Prior code § 4-104)

There are imposed upon the businesses, trades, professions, callings and occupations in the city without first having procured a license from said city so to do or without complying with any and all applicable provisions of this chapter.

(Prior code § 4-105)

A separate license must be obtained for each branch establishment or location of the business transacted and carried on for each separate type of business at the same location, and each license shall authorize the licensee to transact and carry on only the business licensed thereby at the location or in the manner designated in such license; provided, that warehouses and distributing plants used in connection with and incidental to a business licensed under the provisions of this chapter shall not be deemed to be separate places of business or branch establishments.

(Prior code § 4-106)

A. Constitution or Statutes of the United States or the State of California. Nothing in this chapter shall be deemed or construed to apply to any person transacting and carrying on any business exempt by virtue of the Constitution or applicable provisions or statutes of the United States or of the State of California from the payment to municipal corporations of such license taxes as are herein prescribed.

B. Produce of Farmers. No license tax shall be required of any person for the sale of fruits or vegetables raised by such person upon the lands located within the County of Monterey.

C. Claim for Exemption. Any person claiming an exemption pursuant to this section shall file a verified statement with the city clerk stating the facts upon which exemption is claimed. The city clerk shall, upon a proper showing contained in said verified statement, issue a license to such person claiming exemption without payment to the city of the license tax required by this chapter.

(Prior code § 4-107)

Every person required to have a license under the provisions of this chapter shall make application for the same to the tax collector of the city, and upon the payment of the prescribed tax, the tax collector shall issue to such person a license which shall contain: (1) the name of the person to whom the license is issued, (2) the business carried on, (3) the date of the expiration of said license, and (4) such other information as may be necessary for the enforcement of the provisions of this chapter.

(Prior code § 4-108)

A. Upon a person making application for the first license to be issued hereunder or for a newly established business, in all cases where the amount of the license tax to be paid is based upon gross receipts, such person shall furnish to the tax collector for his guidance in ascertaining the amount of license tax to be paid by the applicant, a written statement, upon a form provided by the city clerk, a declaration under penalty of perjury, setting forth such information as may be therein required and as may be necessary properly to determine the amount of the license tax to be paid by the applicant.

B. If the amount of the license tax to be paid by the applicant is based upon the gross receipts, he shall estimate the gross receipts for the period to be covered by the license to be issued. Such estimate, if accepted by the tax collector 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, within 30 days after the expiration of the period for which such license was issued, furnish the tax collector with declaration under penalty of perjury, upon a form furnished by the city clerk, showing the gross receipts during the period of such license, 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 tax collector shall not issue to any such person another license for the same or any other business, until such person shall have furnished him the written statement and paid the license tax as herein required.

(Prior code § 4-109)

In all cases, the applicant for the renewal shall submit to the tax collector for his guidance in ascertaining the amount of the license tax to be paid by the applicant, a written statement upon a form to be provided by the city clerk, a declaration under penalty of perjury, setting forth such information concerning the applicant's business during the preceding calendar year as may be required by the said tax collector to enable him to ascertain the amount of the license tax to be paid by said applicant pursuant to the provisions of this chapter.

(Prior code § 4-110)

No statement 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 tax collector, 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 licenses, applicants for license, and persons engaged in business in the city are required to permit an examination of such books and records for the purpose aforesaid. The information furnished or procured pursuant to this section or Sections 5.04.090 and 5.04.100 shall be confidential. Any unwarranted disclosure or use of such information by any officer or employee of the city shall constitute a misdemeanor and such officer or employee shall be subject to the penal provisions of this chapter.

(Prior code § 4-111)

If any person fails to file any required statement within the time prescribed, or if after demand therefor made by the tax collector, he fails to file a correct statement, the tax collector may determine the amount of license tax due from such person by means of such information as he may be able to obtain. In case such a determination is made, the tax collector shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States Post Office at Monterey, California, postage prepaid, addressed to the person so assessed at his last known address. Such person may, within ten days of the mailing or service of such notice, make application in writing to the tax collector for a hearing on the amount of the license tax. If such application is not made within the time prescribed, the tax collector must cause the matter to be set for hearing within 15 days before the city council. The city clerk shall give at least ten days notice to such person of the time and place of hearing in the manner prescribed above for the service of notice of assessment. The city council shall consider all evidence produced, and written notice of its findings thereon, which findings shall be final shall be served upon the applicant in the manner prescribed above for services of notice of assessment.

(Prior code § 4-112)

Any person aggrieved by any decision of an administrative officer or agency in respect to the issuance or refusal to issue such license may appeal to the city council by filing a notice of appeal with the clerk of the council. The council shall thereupon fix a time and place for hearing such appeal. The clerk of the council 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 Monterey, California, postage prepaid, addressed to such person at his last known address.

(Prior code § 4-113)

In addition to all other powers conferred upon him, the tax collector shall have the power, for good cause shown, to extend the time required for any sworn statement for a period not exceeding 30 days, and in such cases to waive the penalty that would otherwise have accrued; and shall have the further power, with the consent of the city council, to compromise any claim as to the amount of license tax due.

(Prior code § 4-114)

No license tax issued pursuant to this chapter shall be transferrable; provided, that where a license is issued authorizing a person to transact and carry on a business at a particular place, such license may upon application therefor and paying a fee of $1.00 have the license amended to authorize the transacting and carrying on of such business under said license at some other location to which the business is or is to be moved.

(Prior code § 4-115)

Where a license for revenue purposes has been issued to any business by the city and tax paid therefore under the provisions of any ordinance heretofore enacted and the term of such license has not expired, then the license tax prescribed by this chapter for said business shall not be payable until the expiration of the term of such unexpired license.

(Prior code § 4-116)

A duplicate license may be issued by the tax collector to replace any license previously issued hereunder which has been lost or destroyed, upon the licensee filing an affidavit attesting to such fact, and at the time of filing such affidavit paying to the tax collector the sum of $1.00.

(Prior code § 4-117)

All licensees must post and keep their licenses in the following manner:

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 such business.

(Prior code § 4-118)

Unless otherwise specifically provided, all annual license taxes, under the provisions of this chapter, shall be due and payable in advance of the first day on July of each year; provided, that license taxes covering new operations, commenced after the first day of July, may be prorated for the balance of the license period; except as otherwise herein provided license taxes other than annual, required hereunder shall be due and payable as follows:

A. Semi-annual license taxes on the first day of January and the first day of July of each year;

B. Quarterly license taxes on the first day of January, April, July and October of each year;

C. Monthly license taxes on the first day of each and every month;

D. Weekly license taxes on Monday of each week in advance;

E. Daily license taxes on each day in advance.

(Prior code § 4-119)

For failure to pay license tax when due, the tax collector shall add a penalty of 25 percent of said license tax on the last day of each month after the due date thereof; provided, that the amount of such penalty to be added shall in no event exceed 50 percent of the amount of the license tax due.

(Prior code § 4-120)

Every person transacting or carrying on any business other than those businesses enumerated in Sections 5.04.230 through 5.04.280, inclusive, shall pay an annual license tax based upon the gross receipts resulting from the operation of such business in accordance with the following scale:

If the annual gross receipts are:

(Prior code § 4-121)

A. Every person transacting or carrying on the business of supplying electric power, telephone service, water service, gas service or other public utilities that are not herein otherwise licensed, shall pay a license tax equal to .11 of one percent of the gross receipts of such business, with a minimum annual license tax of $15.00.

B. If any person transacting the business enumerated in this section shall carry on a retail, wholesale or jobbing business or any other business, he shall be required to obtain a license and pay the tax specified for such other business, in addition to the license specified herein. The receipts enumerated herein from services performed wholly outside the city shall not be included in their gross receipts for the purpose of license tax. Every such person herein taxed who does not maintain a fixed place of business within the city shall be required to obtain a license and pay the tax specified herein with respect to any service performed by him within the city. Any franchise to use the streets of the city, heretofore or hereinafter granted to any public utility, shall not be deemed to waive or be in lieu of any of the licensing provisions of this chapter.

(Prior code § 4-122)

A. Every person transacting or carrying on any of the following businesses or occupations, to-wit:

Abstractor;

Accountant;

Architect;

Advertising agent;

Appraiser;

Assayer;

Attorney;

Auditor;

Bacteriologist;

Baths, public, steam;

Brokers;

Business school;

Chemists;

Chiropodists;

Chiropractor;

Civil engineer;

Cleaning, buildings, windows;

Collection agents;

Credit bureau;

Crematorium;

Dancing school;

Designer;

Dental laboratory;

Dental technician;

Dentist;

Dermatologist;

Detective;

Doctor;

Employment agent;

Electrical engineer;

Engineer;

Finance company;

Funeral director;

Geologist;

Gunsmith;

Grinder;

Income tax expert;

Insurance adjuster;

Interior decorator;

Interpreter;

Janitor;

Laboratory technician;

Landscape architect;

Lapidary;

Lawyer;

Livery stable;

Locksmith;

Masseur;

Mechanical engineer;

Medical laboratory;

Messenger service;

Mineral baths;

Music school;

Music teacher;

Natro practor;

Oculist;

Optician;

Optometrist;

Osteopath;

Orthopedist;

Parking lot;

Pathologist;

Patrol service;

Physician;

Physiotherapist;

Piano tuner;

Plunge;

Posture correction;

Public stenographer;

Radiographer;

Sign painter;

Storage warehouse;

Structural engineer;

Surgeon;

Surveyor;

Taxidermist;

Title insurance;

Turkish baths;

Undertaker;

Urologist;

Veterinarian;

Watch repairing;

Weighing machines;

X-Ray technician;

shall pay a license tax annually based upon gross receipts resulting from operations of such businesses, occupations or professions in accordance with the following scale:

If annual gross receipts are:

B. Any person who may transact one or more of the businesses, occupations or professions hereinabove in this section enumerated, at one location shall be required to obtain only one license and shall pay the license tax specified herein, based upon the aggregate of his gross receipts realized from the operation of all of said businesses, professions or occupations.

(Prior code § 4-123)

Every person transacting or carrying on a retail business unless otherwise specified in this chapter, shall pay an annual license tax based upon the gross receipts resulting from the operation of such business, in accordance with the following scale:

If annual gross receipts are:

(Prior code § 4-124)

Every person transacting and carrying on a wholesale or jobbing business shall pay an annual license tax equal to .11 of one percent of the gross receipts of such business, with a minimum annual license tax of $75.00.

(Prior code § 4-125)

A. Every person transacting or carrying on the business of general engineering or building contractor, or plumbing, or electrical, or roofing contractor, or other specialty contractor, shall pay a license tax equal to .11 of one percent of the gross receipts of such business, with a minimum annual license tax of $50.00.

B. If any person transacting the business enumerated in this section shall carry on a retail, wholesale or jobbing business or any other business, he shall be required to obtain a license and pay the taxes specified for such other business, in addition to the license specified herein. The receipts of the contractors enumerated herein from contracts, performed wholly outside the city, shall not be included in their gross receipts for the purpose of computing the license tax. Any such contractor who does not maintain a fixed place of business within the city shall be required to obtain a license and pay the tax specified herein, with respect to any contract performed by him within the city.

(Prior code § 4-126)

A. Every person carrying on the business of manufacturing shall pay an annual license tax based upon the gross receipts resulting from the operation of such business, in accordance with the following scale:

If annual gross receipts are:

B. If any person carrying on the business of manufacturing shall also engage in the retail business, whether selling products manufactured by him or not, he shall be required to obtain a license and pay the tax specified for such retail business in addition to the license specified herein; provided, that any person engaged in the business of manufacturing shall not be required to obtain a license in addition to his manufacturer's license to engage in the wholesale or jobbing business with respect to products manufactured by him.

(Prior code § 4-127)

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

A. Circuses and Carnivals. Every person holding, promoting, managing or giving any concert, traveling show, or exhibition for commercial purposes, whether in a tent or otherwise, shall pay a license tax of $100.00 for the first five days or any part thereof, and $20.00 per day thereafter; provided, however, that no license shall be required for any exhibition, show or concert actually given and participated in by any local school, patriotic or civic organization.

B. Barber Shops and Beauty Shops. Every person engaged in the business of conducting, maintaining or carrying on a barber shop or beauty shop, shall pay a license of $10.00 per quarter for the first chair contained therein and the sum of $5.00 for each subsequent working chair.

C. Billiard and Pool Tables. Every person engaged in the business of conducting any billiard or pool table shall pay a license tax of $8.00 per quarter for each table located at said business establishment.

D. Bowling Alley. Every person engaged in the business of conducting, maintaining or carrying on any bowling alley in the city shall pay a license tax of $8.00 per quarter for such alley.

E. Card Tables. Every person operating or maintaining any table, in the city, wherein cards or any legal game of chance is played, shall pay a license tax of $20.00 per quarter for each table.

F. Hotels and Rooming Houses. Every person carrying on the business of conducting, operating or managing a hotel or rooming house having four or more rooms, shall pay a quarterly license tax of $0.50 per room for each room for which the maximum rental charge is less than $1.50 per day, and a quarterly license tax of $0.80 per room for which the maximum rental charge is $1.50 per day or more; provided, however, that where such person carries on some other business in addition to the renting of such rooms, whether or not such other business shall be carried on in the same premises, he shall be required to obtain a license and pay the tax specified herein.

G. Movie Theaters and Concert Halls. Every person carrying on the business of conducting a concert hall, or a theater containing a permanent stage upon which moveable scenery and theatrical appliances are used, where regular theatrical or vaudeville performances are given and to which an admission is charged, collected or received, or conducting a moving picture theater where moving or motion pictures are exhibited and an admission fee is charged, collected or received, shall pay a quarterly license tax equal to $6.00 per 100 seats or fraction thereof.

H. Dances. Every person carrying on the business of conducting public dances at which an admission fee is charged, collected or received, shall pay a license tax of $10.00 for each dance with a maximum of $50.00 per quarter.

I. Pin Ball and Juke Boxes. Every person possessing or maintaining, on premises owned or leased by him, any mechanical game, pin ball machine, music box, juke box, or similar game or machine operating solely for amusement, shall pay a license tax of $10.00 per quarter for each game or machine.

J. Taxi. Every person operating any taxi, bus, or engaged in the business of carrying persons or baggage for compensation, in the city, shall pay a license tax of $20.00 per quarter for each vehicle used in such operation or business.

K. Brokers, Agents and Labor Contractors. Every person transacting or carrying on the business of broker or agent or labor contractor, who does not maintain a fixed place of business in the city, shall pay a license tax quarterly of $15.00.

L. Peddlers and Itinerant Vendors. Every person carrying on the business of peddling or selling or soliciting orders for services, goods, and not having a regularly established place of business in the city, shall pay a license tax of $6.00 per day with a maximum of $24.00 per month.

(Prior code § 4-128)

It shall be the duty of the chief of police, and he is directed, to enforce each and all of the provisions of this chapter, and it shall be his duty to cause a complaint to be filed against any and all persons found to be violating any of the provisions of this chapter.

(Prior code § 4-129)

The amount of any license tax imposed by the provisions of this chapter shall be deemed a debt to the city, and any person carrying on any business without first having procured a license from the city, so to do, shall be liable to an action in the name of the city brought in any court of competent jurisdiction, for the amount of the license tax imposed upon such business.

(Prior code § 4-130)