Delano Municipal Code Ch. 5.04 General Provisions

The ordinance codified in this chapter and Chapter 5.08 is enacted solely to raise revenue for municipal purposes, and is not intended for regulation.

(Ord. 659 §2, 1975).

The payment of a business tax required by the provisions of this chapter and its acceptance by the city, and the issuance of a business tax certificate to any person, shall not entitle the holder thereof to carry on any business unless he has complied with all of the requirements of this chapter and all other applicable ordinances of the city, or to carry on any business in any building or on any premises designated in such certificate in the event that such building or premises are situated in a zone or locality in which the conduct of such business is in violation of the zoning ordinances of the city.

(Ord. 659 §3, 1975).

A. There are hereby imposed upon the businesses, trades, professions, callings and occupations specified in this chapter and Chapter 5.08, business taxes in the amounts hereinafter prescribed. It is unlawful for any person to transact and carry on any business, trade, profession, calling or occupation in the city without first having procured a business tax certificate from the city so to do and paying the tax hereinafter prescribed or without complying with any and all applicable provisions of this chapter.

B. This section 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 of the State of California. Persons not so required to obtain a license prior to doing business within the city nevertheless shall be liable for payment of the tax imposed by this chapter.

(Ord. 659 §4, 1975).

A separate business tax certificate must be obtained for each branch establishment or location of the business transacted and carried on and for each separate type of business at the same location, and each business tax certificate shall authorize the holder to transact and carry on only the business taxed thereby at the location or in the manner designated in such business tax certificate; provided that warehouses and distributing plants used in connection with and incidental to a business taxed under the provisions of this chapter shall not be deemed to be separate places of business or branch establishments; and provided further that any person conducting two or more types of businesses at the same location and under the same management, or at different locations, but which businesses use a single set or integrated set of books and records, will pay only one tax calculated on all gross receipts of the businesses under the schedule that applies to the type of business of such person which generates the highest percentage of such gross receipts, except that a semiannual business tax of ten dollars for each additional branch or location shall be paid upon issuance.

(Ord. 659 §5, 1975).

When any person shall by use of signs, circulars, cards, telephone book, or newspapers, advertise, hold out, or represent 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 a sworn statement given to the collector, that he is conducting a business in the city, after being requested to do so by the collector, then these facts shall be considered prima facie evidence that he is conducting a business in the city.

(Ord. 659 §6, 1975).

Nothing in this chapter shall be deemed or construed to apply to any person transacting and carrying on the following businesses or occupations:

A. Any business exempt by virtue of the Constitution or applicable statutes of the United States or of the State of California from the payment of such taxes as are herein prescribed;

B. Any institution or organization which is conducted, managed or carried on wholly for the benefit of charitable purposes, or from which profit is not derived either directly or indirectly by any person; nor shall any business tax be required for the conducting of any entertainment, concert, exhibition or lecture on scientific, historical, literary, religious or moral subjects, whenever the receipts of any such entertainment, concert, exhibition or lecture are to be appropriated to any church, or school, or to any religious or benevolent purpose within the city; nor shall any business tax be required for the conducting of any entertainment, dance, concert, exhibition or lecture by any religious, charitable, fraternal, educational, military, state, county or municipal organization or association whenever the receipts of any such entertainment, dance, concert, exhibition or lecture are to be appropriated for the purposes and objects for which such association or organization was formed, and from which profit is not derived, either directly or indirectly by any person; provided, however, that nothing in this section contained shall be deemed to exempt any such institution or organization from complying with the provisions of any law of the city requiring such institution or organization to obtain a permit from the proper board, or officer to conduct, manage or carry on any profession, trade, calling or occupation;

C. Any part-time occupation owned and operated, conducted or carried on solely by any natural person under the age of eighteen years, or sixty-five years of age or older.

Any person claiming an exemption pursuant to this section shall file a sworn statement with the collector stating the facts upon which exemption is claimed, and in the absence of such statement substantiating the claim, such person shall be liable for the payment of the taxes imposed by this chapter.

The collector shall, upon a proper showing contained in the sworn statement, issue a business tax certificate to such person claiming exemption under this section without payment to the city of the business tax required by this chapter.

The collector, after giving notice and a reasonable opportunity for hearing to a certificate holder, may revoke any business tax certificate granted pursuant to the provisions of this section upon information that the certificate holder is not entitled to the exemption as provided herein.

(Ord. 659 §7, 1975).

A. Every person required to have a business tax certificate under the provisions of this chapter shall make application as hereinafter prescribed for the same to the collector of the city, and upon the payment of the prescribed business tax the collector shall issue to such person a business tax certificate which shall contain the following information:

1. The name of the person to whom the business tax certificate is issued;

2. The business taxed;

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

4. The date of the expiration of such business tax certificate; and

5. Such other information as may be necessary for the enforcement of the provisions of city ordinances.

B. Whenever the tax imposed under the provisions of this chapter is measured by the number of vehicles, devices, machines, or other pieces of equipment used, or whenever the business tax is measured by the gross receipts from the operation of such items, the collector shall issue only one business tax certificate; provided that he may issue for each tax period for which the business 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 from such items.

(Ord. 659 §8, 1975).

Upon a person making application for the first business tax certificate to be issued hereunder or for a newly established business, such person shall furnish to the collector a sworn statement, upon a form provided by the collector, setting forth the following information:

A. The exact nature or kind of business for which a business tax certificate 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, the places or residences of the owners of same;

C. In the event that application is made for the issuance of a business tax certificate to a person doing business under a fictitious name, the application shall set forth the names and places of residences of those owning the business;

D. In the event that the application is made for the issuance of a business tax certificate to a corporation or a partnership, the application shall set forth the names and places of residences of the officers or partners thereof;

E. In all cases where the amount of business tax to be paid is measured by gross receipts, the application shall set forth such information as may be therein required and as may be necessary to determine the amount of the business tax to be paid by the applicants;

F. Any further information which the collector may require to enable him to issue the type of business tax certificate applied for.

If the amount of the business tax to be paid by the applicant is measured by gross receipts, he shall estimate the gross receipts for the period to be covered by the business tax certificate to be issued. Such estimate, if accepted by the collector as reasonable, shall be used in determining the amount of business tax to be paid by the applicant; provided, however, the amount of the business tax so determined shall be tentative only, and such person shall, within thirty days after the expiration of the period for which such business tax certificate was issued, furnish the collector with a sworn statement, upon a form furnished by the collector, showing the gross receipts during the period of such business tax certificate, and the business tax for such period shall be finally ascertained and paid in the manner provided by this chapter, for the ascertaining and paying of renewal business taxes for other businesses, after deducting from the payment found to be due, the amount paid at the time such first business tax certificate was issued.

The collector shall not issue to any such person another business tax certificate for the same or any other business until such person shall have furnished to him the sworn statement and paid the business tax as herein required.

(Ord. 659 §9, 1975).

In all cases, the applicant for the renewal of a business tax certificate shall submit to the collector for his guidance in ascertaining the amount of the business tax to be paid by the applicant, a sworn statement, upon a form to be provided by the collector, setting forth such information concerning the applicant's business during the preceding tax period as may be required by the collector to enable him to ascertain the amount of the business tax to be paid by said applicant pursuant to the provisions of this chapter.

(Ord. 659 §10, 1975).

A. No statements 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 collector, his deputies, or authorized employees of the city, who are hereby authorized to examine, audit, and inspect such books and records of any certificate holder or applicant for business tax certificate, as may be necessary in their judgment to verify or ascertain the amount of business tax due.

B. All persons subject to the provisions of this chapter shall keep complete records of business transactions, including sales, receipts, purchases, and other expenditures, and shall retain all such records for examination by the collector. Such records shall be maintained for a period of at least three years. No person required to keep records under this section shall refuse to allow authorized representatives of the collector to examine the records at reasonable times and places.

(Ord. 659 §11, 1975).

It is unlawful for the collector or any person having an administrative duty under the provisions of this chapter to make known in any manner whatever the business affairs, operations, or information obtained by an investigation of records and equipment of any person required to obtain a business tax certificate, or pay a business tax, or any other person visited or examined in the discharge of official duty, or the amount or source of income, profits, losses, expenditures, or any particular thereof set forth in any statement or application, or to permit any statement or application, or copy of either, or any book containing any abstract or particulars thereof to be seen or examined by any person. Provided that nothing in this section shall be construed to prevent:

A. The disclosure to, or the examination of records and equipment by, another city official, employee, or agent for collection of taxes for the sole purpose of administering or enforcing any provisions of this chapter, or collecting taxes imposed hereunder;

B. The disclosure of information to, or the examination of records by, federal or state officials, or the tax officials of another city or county, or city and county, if a reciprocal arrangement exists, or to a grand jury or court of law, upon subpoena;

C. The disclosure of information and results of examination of records of particular taxpayers, or relating to particular taxpayers, to a court of law in a proceeding brought to determine the existence or amount of any business tax liability of the particular taxpayers of the city;

D. The disclosure after the filing of a written request to that effect, to the taxpayer himself, or to his successors, receivers, trustees, executors, administrators, assignees and guarantors, if directly interested, of information as to the items included in the measure of any paid tax, any unpaid tax or amounts of tax required to be collected, interest and penalties; further provided, however, that the city attorney approves each such disclosure and that the collector may refuse to make any disclosure referred to in this paragraph when in his opinion the public interest would suffer thereby;

E. The disclosure of the names and addresses of persons to whom business tax certificates have been issued, and the general type or nature of their business;

F. The disclosure by way of public meeting or otherwise of such information as may be necessary to the city council in order to permit it to be fully advised as to the facts when a taxpayer files a claim for refund of business taxes, or submits an offer of compromise with regard to a claim asserted against him by the city for business taxes, or when acting upon any other matter;

G. The disclosure of general statistics regarding taxes collected or business done in the city;

H. The disclosure of information and examination of records of any business tax certificate holder who is a litigant in any lawsuit involving the city and such information is relevant to the issues in such lawsuit.

(Ord. 659 §12, 1975).

If any person fails to file any required statement within the time prescribed, or if after demand therefor made by the collector he fails to file a corrected statement, or if any person subject to the tax imposed by this chapter fails to apply for a business tax certificate, the collector may determine the amount of business tax due from such person by means of such information as he may be able to obtain. In case of failure to apply for a business tax certificate, a ten-percent penalty shall be added to the tax due.

If the collector is not satisfied with the information supplied in statements or applications filed, he may determine the amount of any business tax due by means of any information he may be able to obtain.

If such a determination is made the 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 Delano, California, postage prepaid, addressed to the person so assessed at his last known address. Such person may, within fifteen days after the mailing or serving of such notice, make application in writing to the collector for a hearing on the amount of the business tax. If such application is made, the collector shall cause the matter to be set for hearing within thirty days before the city council. The collector shall give at least ten days' notice to such person of the time and place of hearing in the manner prescribed above for serving notices of assessment. The council shall consider all evidence produced, and shall make findings thereon, which shall be final. Notice of such findings shall be served upon the applicant in the manner prescribed above for serving notices of assessment.

(Ord. 659 §13, 1975).

Any person aggrieved by any decision of the collector with respect to the issuance or refusal to issue such business tax certificate may appeal to the city manager. If such person is dissatisfied with the decision of the city manager, he may appeal to the council by filing a notice of appeal with the city clerk. The council shall thereupon fix a time and place for hearing such appeal. The city clerk 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 Delano, California, postage prepaid, addressed to such person at his last known address. The council shall have authority to determine all questions raised on such appeal. No such determination shall conflict with any substantive provision of this chapter and Chapter 5.08.

(Ord. 659 §14, 1975).

Every person who commences any business for which a license is required in this title or in Title 6 without first procuring a license therefor as provided in this title or in Title 6 or who continues in any such business after the expiration of the license issued therefor, without a renewal thereof, shall be subject to a penalty of twenty-five percent of the amount of the license tax therefor, which penalty shall be added to the amount of the license tax and the sum of the license tax and the penalty shall be collected and payment thereof enforced in the same manner as other license taxes are collected and payment thereof as provided in this title or Title 6. (1959 Code §3113).

In addition to all other power conferred upon him, the collector shall have the power, for good cause shown, to extend the time for filing any required sworn statement or application for a period not exceeding thirty days, and in such case to waive any penalty that would otherwise have accrued, except that seven percent simple interest shall be added to any tax determined to be payable.

(Ord. 659 §15, 1975).

No business tax certificate issued pursuant to this chapter shall be transferable; provided, that where a business tax certificate is issued authorizing a person to transact and carry on a business at a particular place, such certificate holder may upon application therefor and paying a fee of five dollars have the business tax certificate amended to authorize the transacting and carrying on of such business under the business tax certificate at some other location to which the business is or is to be moved. Provided further that transfer, whether by sale or otherwise, to another person under such circumstances that the real or ultimate ownership after the transfer is substantially similar to the ownership existing before the transfer, shall not be prohibited by this section. For the purpose of this section stockholders, bondholders, partnerships, or other persons holding an interest in a corporation or other entity herein defined to be a person are regarded as having the real or ultimate ownership of such corporation or other entity.

(Ord. 659 §16, 1975).

A duplicate business tax certificate may be issued by the collector to replace any business tax certificate previously issued hereunder, which has been lost or destroyed, upon the certificate holder filing statement of such fact and at the time of filing such statement paying to the collector a duplicate business tax certificate fee of five dollars.

(Ord. 659 §17, 1975).

A. Any certificate holder transacting and carrying on business at a fixed place of business in the city shall keep the business tax certificate posted in a conspicuous place upon the premises where such business is carried on.

B. Any certificate holder transacting and carrying on business but not operating at a fixed place of business in the city shall keep the business tax certificate upon his person at all times while transacting and carrying on the business for which it is issued.

C. Whenever identifying stickers, tags, plates, or symbols have been issued for each vehicle, device, machine, or other piece of equipment included in the measure of a business tax, the person to whom such stickers, tags, plates, or symbols have been issued shall keep firmly affixed upon each vehicle, device, machine or piece of equipment the identifying sticker, tag, plate, or symbol which has been issued therefor at such locations as are designated by the collector. Such sticker, tag, plate, or symbol shall not be removed from any vehicle, device, machine, or piece of equipment kept in use during the period for which the sticker, tag, plate, or symbol is issued.

D. No person shall fail to affix as required herein any identifying sticker, tag, plate, or symbol to the vehicle, device, machine, or piece of equipment, for which it has been issued at the location designated by the collector, or to give away, sell or transfer such identifying sticker, tag, plate, or symbol to another person, or to permit its use by another person.

(Ord. 659 §18, 1975).

Bonds shall be required before any license is issued to the following applicants for license:

A. Solicitor, and transient photographer, when he receives, demands or accepts money in advance of final delivery for merchandise;

B. Used Car Dealer. The bonds shall be in the penal sums hereinafter mentioned and shall be executed by a surety company authorized to do business in this state, approved by the city treasurer and posted with him, and shall remain in full force and effect for a period of not less than six months after termination of license.

For a solicitor the bond shall be one thousand dollars, for a transient photographer, one thousand five hundred dollars, and for used car dealer, five thousand dollars. In case of the solicitor and photographer the bond shall be conditioned upon the final delivery of the goods and services to be performed, in accordance with the terms of the order given such solicitor or photographer, or failing therein, the advance payment on such order shall be refunded.

The bond for the used car dealer shall be conditioned to be paid to the city, or any person entitled against loss or damage that may result to any person from any transaction involving a motor vehicle by the dealer through failure to deliver a clear title to the person legally entitled thereto within ninety days after final payment. Such bond shall provide that it not be void upon first recovery but may be sued and recovered upon from time to time by any person aggrieved until whole penalty is exhausted. (1959 Code §3600).

Unless otherwise specifically provided, all annual business taxes under the provisions of this chapter shall be due and payable in advance on the first day of January of each year.

Except as otherwise herein provided, business taxes, other than annual, required hereunder, shall be due and payable as follows:

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

B. Monthly business taxes, on the first day of each and every month;

C. Weekly business taxes on Monday of each week in advance;

D. Daily business taxes each day in advance;

E. Other business taxes are payable in advance on the first day of business and thereafter on the first day of any applicable period;

F. No greater or lesser amount of money shall be charged or received for any business tax certificate than is provided in this chapter.

(Ord. 724 §1, 1979: Ord. 659 §19, 1975).

A. For failure to pay a business tax when due, the collector shall add a penalty of ten percent of the business tax on the last day of each month after the date thereof, providing that the amount of such penalty to be added shall in no event exceed fifty percent of the amount of the business tax due.

B. No business tax certificate 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 therefor is indebted to the city for any delinquent business taxes, unless such person, with the consent of the collector, enters into a written agreement with the city, through the collector, to pay such delinquent taxes, plus seven percent simple annual interest upon the unpaid balance, in monthly installments, or oftener, extending over a period of not to exceed one year.

C. In any agreement so entered into, such person shall acknowledge the obligation owed to the city and agree that, in the event of failure to make timely payment of any installment, the whole amount unpaid shall become immediately due and payable and that his current business tax certificate shall be revocable by the collector upon thirty days' notice. In the event legal action is brought by the city to enforce collection of any amount included in the agreement, such person shall pay all costs of suit incurred by the city or its assignee, including a reasonable attorney's fee. The execution of such an agreement shall not prevent the prior accrual of penalties on unpaid balances at the rate provided hereinabove, but no penalties shall accrue on account of taxes included in the agreement, after the execution of the agreement, and the payment of the first installment and during such time as such person shall not be in breach of the agreement.

(Ord. 659 §20, 1975).

No refund of an overpayment of taxes imposed by the ordinance codified in this chapter shall be allowed in whole or in part unless a claim for refund is filed with the collector within a period of three years 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 collector 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 collector may refund the amount overpaid.

(Ord. 659 §21, 1975).

Every person who engages in business at a fixed place of business within the city shall, unless otherwise specified in this chapter, pay a business tax based upon annual gross receipts at the following rates and in the following classifications:

RATES

CLASSIFICATION "A"

$.90 per $1,000 for the first $100,000 of gross receipts and then

$.25 per $1,000 for the next $400,000 of gross receipts and then

$.05 per $1,000 for all gross receipts in excess of $500,000.

Minimum—$60.00 annually.

CLASSIFICATION "B"

$.80 per $1,000 for the first $100,000 of gross receipts and then

$.25 per $1,000 for the next $400,000 of gross receipts and then

$.05 per $1,000 for all gross receipts in excess of $500,000.

Minimum—$50.00 annually.

CLASSIFICATION "C"

$.60 per $1,000 for the first $250,000 of gross receipts and then

$.10 per $1,000 for the next $1,250,000 of gross receipts and then

$.05 per $1,000 for all gross receipts in excess of $1,500,000.

Minimum—$32.00 annually.

CLASSIFICATION "D"

$.35 per $1,000 for the first $500,000 of gross receipts and then

$.05 per $1,000 for all gross receipts in excess of $500,000.

Minimum—$32.00 annually.

CLASSIFICATION "A"

Accountant, auditor

Agents and brokers (all types) except agents for licensed brokers

Appraiser

Architect (all types)

Assayer

Attorney-at-law

Bacteriologist

Chemist

Chiropodist

Chiropractor

Consultant (all types)

Contractor (all types)

Cosmetologist

Dentist

Drugless practitioner

Electrologist

Engineer (all types)

Entomologist

Funeral parlor/mortuary

Geologist

Insurance adjuster

Naturopath

Occulist

Optometrist

Osteopath

Physician (all types)

Surveyor

Taxidermist

Tax consultant

Veterinarian

and other businesses or persons not listed above, which are considered to be of a professional nature, will be classified in the above category.

CLASSIFICATION "B"

Abstract and title company/escrow service

Advertising

Ambulance service

Artist

Automobile parking lot

Barber/beauty shop

Bat ball alley

Bowling alley

Breeding—Stallion, jack or bull

Building and loan association

Burglar alarm—Sales, service, repairs

Business services, public stenographer, interpreter, notary public

Car washes

Cleaning and janitorial service

Collection agency

Common carrier

Credit bureau

Designer, illustrator, decorator

Detective agency, private patrol

Draftsmen

Employment agency

Engraver

Entertainment events

Finance and loan company

Gardening

Golf course

Gunsmith

Health studio, physical fitness studio, reducing salon

Hospital, sanitarium, convalescent home, maternity home

Hotel

Laboratories or technician

Laundry, dry cleaning, linen supply

Lawn mower and tool sharpening

Livery stable, riding academy

Locksmith

Masseur and masseuse

Messenger service

Mobile home/trailer park

Movie houses/theaters

Newspapers

Optician

Painting shop

Photographer, permanent

Physiotherapist

Pool hall/billiard room

Private schools (all types)

Private teachers, instructors (all types)

Radio/television station

Real estate developer/subdivider

Renting of automobiles, trucks, trailers, etc.

Repair service (all types)

Skating rink

Shooting gallery

Sign painter and maker

Swimming pools

Tailor/seamstress

Ticket agency

Trading stamp companies, etc.

Travel agency

Tree trimmers

Upholstery shop (all types)

Vending machines

Vulcanizing shop

and other business or persons not listed above, which are considered to be of a service nature will be classified in the above category.

CLASSIFICATION "C"

Apparel store

Appliance-furniture store

Auctioneer/permanent

Auto, boats, vehicle equipment parts house

Bakery

Bar-tavern

Bookstore

Caterer/lunch wagon

China and/or glass shop

Confectioner

Department store

Drugstore

Florist

Garden shop, nursery

Gasoline service station

Gift-novelty shop

Grocery store

Hardware store

Ice cream sales from vehicles

Jewelry, watch store

Lapidaries

Liquor store

Milk trucks-retail

Newspaper distributor

Pawnbroker

Periodicals, tobacco store

Public scales

Restaurant

Retailing

Secondhand dealer

Shoe store

Supply store

Used car dealer

Variety store

Vehicle sales, except automobile agencies and other businesses or persons not listed above, which are considered to be of a retailing nature will be classified in the above category.

CLASSIFICATION "D"

Automobile agencies

Automobile wrecking

Battery works

Beverage bottlers (all types)

Blacksmith

Box or shook manufacturer or distributor

Brazing or welding shop

Canneries and processing plants (all types)

Cold storage plant

Cotton gin

Dirt, rock, sand, gravel, etc.

Factory

Foundry

Heavy equipment dealers

Ice depot and production

Iron and steel fabricators

Junk dealer-salvage

Machine shop

Manufacturers (all types)

Meat and provisions packers

Mills (all types)

Petroleum products distributor

Petroleum refineries

Public utilities

Storage, warehouses

Tin shop

Transportation of freight

Wholesaling and other businesses or persons not listed above, which are considered to be of a wholesale or manufacturing nature will be classified in the above category.

In any case where a certificate holder or an applicant for a business tax certificate believes that his individual business is not assigned to the proper classification under this section because of circumstances peculiar to it, as distinguished from other businesses of the same kind, he may apply to the collector for reclassification. Such application shall contain such information as the collector may deem necessary and require in order to determine whether the applicant's individual business is properly classified. The collector shall then conduct an investigation following which he shall assign the applicant's individual business to the classification shown to be proper on the basis of such investigation. The proper classification is that classification which, in the opinion of the collector, most nearly fits the applicant's individual business. The reclassification shall not be retroactive, but shall apply at the time of the next regularly ensuing calculation of the applicant's tax. No business shall be classified more than once in one year.

The collector shall notify the applicant of the action taken on the application for reclassification. Such notice shall be given by serving it personally or by depositing it in the United States Post Office at Delano, California, postage prepaid, addressed to the applicant at his last-known address. Such applicant may, within fifteen days after the mailing or serving of such notice, make written request to the collector for a hearing on his application for reclassification. If such request is made within the time prescribed, the collector shall cause the matter to be set for hearing before the city council within thirty days. The collector shall give the applicant at least ten days' notice of the time and place of the hearing in the manner prescribed above for serving notice of the action taken on the application for reclassification. The council shall consider all evidence adduced and its findings thereon shall be final. Written notice of such findings shall be served upon the applicant in the manner prescribed above for service of notice of the action taken on the application for reclassification.

(Ord. 724 §2, 1979; Ord. 659 § 22, 1975).

The flat rate business tax is set forth in this section:

(Ord. 841 (part), 1986: Ord. 788 §1 (part), 1982; Ord. 659 §23, 1975).

Every person not having a fixed place of business within the city, and not being herein otherwise taxed or classified, who delivers goods, wares, or merchandise of any kind by vehicle or who provides any service by the use of vehicles in the city, shall pay a quarterly business tax of ten dollars per vehicle, provided that any such person may elect to pay a business tax under classification "B" of Section 5.04.230, measured by gross receipts from business done within the city.

(Ord. 659 §24, 1975).

Every person not having a fixed place of business within the city who engages in business within the city and is not subject to the provisions of Section 5.04.250 shall pay a business tax at the same rate prescribed herein for persons engaged in the same type of business from and having a fixed place of business within the city.

(Ord. 659 §25, 1975).

The collector may make rules and regulations not inconsistent with the provisions of this chapter as may be necessary or desirable to aid in the enforcement of the provisions of this chapter.

(Ord. 659 §26, 1975).

A. It shall be the duty of the collector, and he is hereby directed, to enforce each and all of the provisions of this chapter, and the chief of police shall render such assistance in the enforcement hereof as may from time to time be required by the collector or the city manager.

B. The collector in the exercise of the duties imposed upon him hereunder, and acting through his deputies or duly authorized assistants, shall examine or cause to be examined all places of business in the city to ascertain whether the provisions of this chapter have been complied with.

C. The collector and each all of his assistants and any police officer shall have the power and authority to enter, free of charge, and at any reasonable time, any place of business required to be taxed herein, and demand an exhibition of its business tax certificate. Any person having such business tax certificate theretofore issued, in his possession or under his control, who wilfully fails to exhibit the same on demand, shall be guilty of an infraction and subject to the penalties provided for by the provisions of this chapter. It shall be the duty of the collector and each of his assistants to cause a complaint to be filed against any and all persons found to be violating any of said provisions.

D. A flea-market or swap-meet operator shall collect from each flea-market or swap-meet vendor at his flea-market or swap-meet the necessary business tax, and remit such tax to the city on a weekly basis. Said remittance shall be accompanied by consecutively numbered receipts written in triplicate, in a form specified by the collector. Said receipts shall be furnished by the city. One copy of the receipt shall be retained by the vendor and be available upon demand by any person at the rented space or table. One copy shall be filed with the collector, along with the tax collector, along with any verifying information the collector may require, within five working days. The operator shall retain one copy for a period of three years. Such vendors who may claim exemption from such tax under the State or U.S. Constitution or under the exemption portion of the municipal code, shall obtain an exempt business license from the collector prior to the day of the flea-market or swap-meet. Persons who feel they are exempt may, within thirty days, file for a refund with the collector, presenting evidence as required under Section 5.04.060. This business license tax is in addition to any other business license tax an operator or vendor may obtain for another location in the city. Every license form shall be filled out completely by the vendor and the operator.

The flea-market or swap-meet operator shall be responsible to record a seller's permit which shows the tax-area code of 15022 as its first five digits or a sub-permit with a business address of an address within the city limits of Delano on forms provided by the city. Vendors who do not present a seller's permit as outlined above will be considered itinerant merchants, as defined in this Code, and the operator shall collect a thirty-five dollars per day license tax.

The ordinance is not intended to limit or abridge the activities of outside vendors and it is intended solely as a regulatory measure to insure that business taxes will be correctly computed and collected in the operating of the flea market.

(Ord. 841 (part), 1986; Ord. 659 §27, 1975).

The amount of any business tax and penalty imposed by the provisions of this chapter 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 amount of any delinquent business tax and penalties.

(Ord. 659 §28, 1975).

All remedies prescribed hereunder shall be cumulative and the use of one or more remedies by the city shall not bar the use of any other remedy for the purpose of enforcing the provisions hereof.

(Ord. 659 §29, 1975).

A. Neither the adoption of the ordinance codified in this chapter and Chapter 5.08 nor 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 other ordinance committed prior to the effective date of the ordinance codified in this chapter and Chapter 5.08, nor be construed as a waiver of any business tax or any penal provision 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 all rights and obligations thereunto appertaining shall continue in full force and effect.

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

(Ord. 659 §30, 1975).

Any person violating any of the provisions of this chapter or knowingly or intentionally misrepresenting to any officer or employee of this city any material fact in procuring the business tax certificate or permit herein provided for shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be punishable as provided in Chapter 1.16.

(Ord. 659 §31, 1975).