El Cerrito Municipal Code Ch. 4.32 Business License Tax

A. "Average number of persons employed" daily in the applicant's business during the previous year within the city, as used in this chapter shall be determined by ascertaining the total number of hours of service performed by all employees of applicant within the city during the previous year and dividing the total number of hours of service constituting a year's work of one full-time employee according to the custom or laws governing such employment. In computing the average number of persons employed, fractions of numbers greater than one-half shall be rounded up to the next whole number.

B. "Business" includes professions, trades, and occupations and all and every kind of calling, whether or not carried on for profit.

C. "Casual businesses" and "transient businesses" include all those businesses not otherwise mentioned in this chapter regardless of whether such businesses are operated from a fixed place of business in the city.

D. "Coin-operated mechanical or electrical game of skill" means a machine which upon insertion of a coin or token(s) operates or may be operated for use as a game, contest or amusement of any description.

E. "Contractor and subcontractor" means all persons engaged in conducting the business of construction, decorating, fencing, gardening, janitorial, painting, plumbing, maintenance, removal, repair, roofing, tree care, and similar services.

F. "Employee" means all persons engaged in the operation or conduct of any business, whether as a member of the owner's family, agent, manager, or solicitor, and any and all other persons employed or working in said business. For purposes of computing tax based on employees, the average number of employees, as defined in subsection A of this section will be used.

G. "Fine arts" as used in this chapter means painting, drawing, sculpturing, and music.

H. "Fixed place of business" means the premises within the city where a business is continuously conducted from day to day and regularly kept open for the purposes of such business. The term "regular place of business" has the same meaning as "fixed place of business."

I. "Gross receipts" as used in this chapter, includes the total of amounts actually received or receivable from sales and the total of amounts actually received or receivable for the performance of any act or service of whatever nature it may be for, for which a charge is made or credit allowed, in connection with the sale of materials, goods, wares, or merchandise. Included in "gross receipts" shall be receipts, cash, credits, and property of any kind or nature, without any deduction therefrom on account of the cost of the property sold, the cost of material used, labor service costs, interest paid or payable, losses, or other expenses whatsoever. Excluded from "gross receipts" shall be the following:

1. Cash discounts allowed on sales;

2. Credit allowed on property accepted as part of the purchase price, which property may later be sold;

3. Any tax required by law to be included in or added to the purchase price;

4. 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;

5. Amounts collected for others where the business is acting as an agent or trustee to the extent that such amounts are paid to those for whom collected; provided, the agent or trustee has furnished the collector with the names and addresses of the others and the amounts paid to them;

6. Receipts of refundable deposits, except that refundable deposits forfeited and taken into income of the business shall not be excluded.

J. "Home occupation" means any business conducted at a dwelling unit. The license administrator shall insure that, in addition to the business or mailing address, the home address and telephone listing is maintained as part of the file of this use for business licensing purposes, with or without a permit as may be required by the zoning code.

K. "Ice cream vendor" means all persons, both principals and agents, who engage in business by going along the streets within the city selling and making immediate delivery of products whose principal nature is frozen dairy products, desserts, candy or the equivalent.

L. "Itinerant vendor" means all persons, both principals and agents, who engage in a temporary and transient business in the city, selling goods, wares, and merchandise, and who for the purpose of carrying on such business, hire, lease, or occupy any room, structure or land for the exhibition or sale of such goods, wares, or merchandise, or from which room, or structure the sales shall be made or business solicited by means of samples or deliveries from house to house. The persons so engaged shall not be relieved from the provisions of this chapter by reason of associating temporarily with any local dealer, trader, merchant, or auctioneer, or by conducting such temporary or transient business in connection with or as a part of or in the name of any local dealer, trader, merchant, or auctioneer.

M. "License administrator" means the city officer charged with the administration of this chapter.

N. "Patrol service" means any service or system which purports to furnish or does furnish to members or subscribers for a consideration, or otherwise, any watchman or guard, either uniformed or otherwise, to patrol any district in the city, or to guard or watch any property, or to perform any service usually and customarily performed by the regular patrolmen of the police department.

O. "Peddler" means any hawker, vendor, or other person who goes from place to place, or along the streets or to any public place within the city selling and offering for sale any goods, wares, merchandise, or anything of value to persons other than manufacturers, wholesalers, jobbers, or retailers in such commodities.

P. "Person" includes all domestic and foreign corporations, associations, syndicates, joint stock corporations, partnerships of every kind, clubs, business, or common law trusts, societies, and individuals transacting and carrying on any business in the city, other than as an employee.

Q. "Professional office" means a fixed office which provides advice, designs, information, research, or consultation of a professional nature and/or the transfer of money, legal instruments, insurance policies, and real estate; medical or dental services; the wholesale brokerage of goods; professional libraries; or electronic computing services.

R. "Retail business" means every business con-ducted for the purpose of selling or offering to sell any goods, wares, or merchandise other than as a part of a "wholesale business" as defined in subsection W of this section.

S. "Sale" includes the transfer in any manner or by any means whatsoever of title to property for a consideration and also includes the serving, supplying, or furnishing for a consideration of any property. A transaction whereby the possession of property is transferred and the seller retains the title as security for the payment of the price shall be deemed a sale. The foregoing definitions shall not be deemed to exclude any transaction which is or which in effect results in a sale within the contemplation of law.

T. "Solicitor" means every agent, canvasser, or other person who travels from place to place or house to house and solicits or takes orders for or canvasses for or makes demonstrations of any goods, wares, merchandise, or things or articles of value, or for services to be performed in the future, or for subscriptions to periodicals, or tickets of admission to entertainments or memberships in any clubs.

U. "Sworn statement" means an affidavit sworn to before a person authorized to take oaths or a declaration or certification made under penalty of perjury.

V. "Temporary sales" are the selling at retail from a temporary place of business in the city, of seasonal decorations. These include, but are not limited to, Christmas trees and pumpkins. Temporary sales licenses shall be limited to the season but in no case have a duration in excess of six weeks.

W. "Wholesale business" means every business conducted solely for the purpose of selling goods, wares, or merchandise in volume lots for resale.

(Ord. 88-5 (part), 1988.)

This chapter is enacted solely to raise revenue for city purposes and is not intended for regulation.

(Ord. 88-5 (part), 1988.)

Persons required to pay a license tax for carrying on any business under this chapter shall not be relieved from payment of any fee required under any other ordinance of the city and remain subject to the regulatory provisions of other ordinances.

(Ord. 88-5 (part), 1988.)

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

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 the state of California. Persons not required to obtain such license prior to doing business within the city nevertheless shall be liable for payment of the tax imposed by this chapter.

(Ord. 88-5 (part), 1988.)

A separate license 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 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 this chapter shall not be deemed to be separate places of business or branch establishments.

(Ord. 88-5 (part), 1988.)

When any person shall by use of signs, circulars, cards, telephone book, mailings, or other advertisements, hold out, or represent that he is in or conducts business in the city, or when any person holds an active professional or other license, permit or registration issued by a governmental agency indicating that he is in business in the city, then these facts shall be considered conclusive evidence that he is conducting a business in the city.

(Ord. 88-5 (part), 1988.)

None of the license taxes provided for by this chapter shall be applied as to occasion an undue burden upon interstate commerce or be violative of the equal protection and due process clauses of the Constitution of the United States and the state of California.

In any case where a license tax is believed by a licensee or applicant for a license to place an undue burden upon interstate commerce or be violative of such constitutional clauses, he or she may apply to the license administrator for an adjustment of the tax. Such application may be made before, at, or within six months after payment of the prescribed license tax. The applicant shall, by sworn statement and supporting testimony, show such information as the license administrator may deem necessary in order to determine the extent, if any, of such undue burden or violation. The license administrator shall conduct an investigation and, after having obtained the approval of the city attorney, shall fix as the license tax for the applicant an amount that is reasonable and nondiscriminatory or, if the license tax has already been paid, shall order a refund of the amount over the license tax so fixed. In fixing the license tax to be charged, the license administrator shall have the power to base the license tax on the number of employees or any other measure which will assure that the license tax assessed shall be uniform with that assessed on businesses of like nature, so long as the amount assessed does not exceed the license tax as prescribed by this chapter.

(Ord. 88-5 (part), 1988.)

A. Tax Threshold. Notwithstanding any other provision of this chapter, this chapter shall not require payment of a license tax by those fine arts teachers and casual businesses having revenues of eight thousand three hundred dollars a year or less, subject to annual adjustment pursuant to Section 4.32.381, and generated within the city limits.

B. Charitable Purposes. The provisions of this chapter shall not require the payment of a license tax to conduct, manage, or carry on any business, occupation, or activity from any institution or organization that is qualified under Section 501(c)(3) of the United States Internal Revenue Code or any superseding section.

C. Nonprofit Activities The provisions of this chapter shall not require the payment of a license tax for the conducting of any entertainment, dance, concert, exhibition, lecture, or other activity by any benevolent, religious, fraternal, educational, military, or governmental organization or association, whenever the receipts of such activity are to be appropriated for the purpose and objects for which such organization or association was formed and from which profit is not derived, either. directly or indirectly, by an individual.

D. Federal and State Exemptions. 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 statutes of the United States or of the state of California from the payment of such taxes as are prescribed in this chapter.

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

F. The license administrator shall, upon a proper showing contained in the sworn statement, issue a license to such person claiming exemption under this section without payment to the city of the license tax.

(Ord. 2002-8 § 2, 2002: Ord. 88-5 (part), 1988.)

A. Amnesty Program. A business license tax amnesty program shall be conducted between January 6, 2003 and March 31, 2003. The program shall apply to tax liabilities due and payable for tax reporting periods ending on or before June 30, 2003 for those businesses required to pay a license tax of one thousand five hundred dollars or less per year.

B. Application for Amnesty—Requirements.

1. The provisions of this section shall apply to any person meeting the license tax liability requirement listed in subsection A of this section, who, on or after January 6, 2003 but before March 31, 2003, files an application for business license tax amnesty and does both of the following:

a. Files a completed license application or license renewal statements, as applicable, for all tax reporting periods for which he or she has not previously filed an application or renewal statement according to the provisions of Sections 4.32.100 and 4.32.110 of this chapter, and files completed amended statements for any periods in which he or she underreported any information necessary for correct determination of the tax due under this chapter.

b. Pays in full the taxes due, if any, for the period starting July 1, 2000, and ending June 30, 2003.

2. The license administrator shall presume that the business has been in operation from at least July 1,2000. This presumption may be rebutted by the business upon a showing of records satisfactory to the license administrator.

3. The license administrator may enter into an installment payment agreement in lieu of the complete payment required under subsection B1b. Any such agreement shall include interest at not more than eight percent per annum. Failure by the taxpayer to comply fully with the terms of the installment payment agreement shall render the waiver of penalties null and void and the total amount of taxes, interest, and penalties immediately due and payable, unless the license administrator determines that the failure was due to reasonable cause.

4. If, subsequent to March 31, 2003, the license administrator determines that the information provided in the license application or renewal statements accompanying the person's application for business license tax amnesty is inaccurate, he or she shall impose penalties only with respect to the difference between the tax paid under the amnesty program and the correct amount of tax. This action shall not invalidate any waivers granted under subsection C.

C. Waiver of Penalties.

1. For any taxpayer who meets the requirements of subsection B:

a. The license administrator shall waive all penalties imposed by this chapter for the reporting periods for which business license tax amnesty is requested, which are owed as a result of non-reporting or underreporting of business activities.

b. The license administrator shall waive all liability for business license tax for reporting periods ending on or before June 30, 2001.

c. No criminal action shall be brought against the person for having engaged in an unlicensed business or for having failed or refused to furnish a full and complete application for renewal of a license during the reporting periods for which business license tax amnesty is requested.

d. Subsections C1a, b, and c shall not apply to the nonpayment of any penalties previously assessed under Section 4.32.210.

2. This section shall not apply to violations of this part for which, as of January 6, 2003, (a) the taxpayer is on notice, by written notice having been mailed to him or her, that the license administrator is conducting an audit and verification of his or her business according to Section 4.32.120, or (b) an administrative or judicial proceeding to enforce the provisions of this chapter has already been initiated.

3. No refund or credit shall be granted of any penalty amounts paid prior to the time the taxpayer makes a request for business license tax amnesty according to subsection B.

D. The license administrator shall issue forms and instructions and take other actions needed to implement this section.

E. The license administrator shall publicize the business license tax amnesty program so as to enhance public awareness of and participation in the program.

(Ord. 2002-8 § 3, 2002.)

Every person required to have a license under the provisions of this chapter shall make application as prescribed in Section 4.32.100 for the same to the license administrator of the city, and upon the payment of the prescribed license tax, the license administrator shall issue to such person a license which shall contain the following information:

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

B. The business licensed;

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

D. The date of the expiration of such license;

E. Such other information as may be necessary for the enforcement of the provisions of this chapter.

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 license tax is measured by the gross receipts from the operation of such items, the license administrator shall issue only one license; provided, that he or she may 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 from such items.

(Ord. 88-5 (part), 1988.)

When a person is making application for the first license to be issued under this chapter or for a newly established business, such person shall furnish to the license administrator a sworn statement upon a form provided by the license administrator, setting forth 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, the places of residences of the owners of same;

C. In the event that 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 residences 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 residences of the officers or partners thereof;

E. In all cases where the amount of license tax to be paid is measured by the number of employees, the application shall set forth such information as may be therein required and as may be necessary to determine the amount of the license tax to be paid by the applicant;

F. Any further information which the license administrator may require to enable him to issue the type of license applied for.

If the amount of the license tax to be paid by the applicant is measured by the number of employees, he shall estimate the number of employees for the period to be covered by the license to be issued. Such estimate, if accepted by the license administrator as reasonable, shall be used in determining the amount of license tax to be paid by the applicant.

The license administrator shall not issue to any such person another license for the same or any other business until such person shall have furnished to him the sworn statement and paid the license tax as required in this chapter.

(Ord 88-5 (part), 1988.)

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

(Ord. 88-5 (part), 1988.)

No statements shall be conclusive as to the matters set forth therein, nor shall the filing of the same preclude the city from collecting such sum as is actually due under this chapter. Such statement shall be subject to audit and verification by the license administrator or 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.

(Ord. 88-5 (part), 1988.)

It is unlawful for the license administrator 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 license; 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;

B. The disclosure of the names and addresses of persons to whom licenses have been issued and the general nature of their business;

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

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

E. The disclosure of the commission of a crime to an appropriate law enforcement agency.

(Ord. 88-5 (part), 1988.)

The license administrator is not required to send a renewal notice or bill to any person subject to the provisions of this chapter, and failure to send notice or bill shall not affect the validity of any license fee due under this chapter.

If any person fails to file any required statement within the time prescribed or if after demand therefor he fails to file a corrected statement, or if any person subject to the tax imposed by this chapter fails to apply for a license, the license administrator may determine the amount of license tax due from such persons by means of such information as he may be able to obtain.

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

If such a determination is made, the license administrator shall give a notice of the amount so assessed. Such person may, within fifteen days after the mailing or serving of such notice, make application in writing to the license administrator for a hearing on the amount of the license tax. If the application is made, the license administrator shall cause the matter to be set for hearing within thirty days before the council. The license administrator 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. 88-5 (part), 1988.)

Any person aggrieved by any decision of the license administrator with respect to the issuance or refusal to issue such license may within fifteen days after mailing or serving of the notice of decision, appeal to the council by filing a notice of appeal with the city clerk. The council shall fix a time and place for hearing such appeal within thirty days. The city clerk shall give notice to such person of the time and place of hearing. The council shall have authority to determine all questions raised on such appeal.

(Ord. 88-5 (part), 1988.)

In addition to any other power, the license administrator 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 sixty days and, in such case, to waive any penalty that would otherwise accrue.

(Ord. 88-5 (part), 1988.)

No license issued pursuant to this chapter shall be transferable; provided, that where a license is issued designating a particular business location such license may be amended, upon application therefor by the licensee and payment of a fee as set in the master fee schedule, to designate a new location to which the business is moved.

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 chapter.

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. 88-5 (part), 1988.)

A duplicate license may be issued by the license administrator to replace any license previously issued which has been lost or destroyed upon the licensee filing statement of such fact, and at the time of the filing of such statement, paying to the license administrator a duplicate license fee.

(Ord. 88-5 (part), 1988.)

A. Any licensee conducting 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 conducted.

B. Any licensee conducting business but not operating at a fixed place of business in the city shall keep the license upon his person at all times while conducting the business for which it is issued.

(Ord. 88-5 (part), 1988.)

Unless otherwise specifically provided, all annual license taxes under the provisions of this chapter shall be due and payable in advance on the first day of July of each year or the date on which a person first conducts business within the city, whichever is applicable. All licenses issued under this chapter shall be effective on a calendar-year basis of July 1st through June 30th or any portion thereof; provided, that license taxes for new businesses commenced on and after the first day of October shall be prorated for the balance of the license period as follows:

(Ord. 88-5 (part), 1988.)

For failure to pay a renewal fee of the license tax when due, the license administrator shall add a penalty of ten percent of said license on the first day of August, an additional penalty of twenty percent on the first day of September, and an additional penalty of twenty percent on the first day of each succeeding month, providing that the amount of the penalties to be added shall in no event exceed one hundred percent of the amount of the license due.

No license 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 license taxes, unless such licensee, with the consent of the license administrator, enters into a written agreement with the city through the license administrator to pay such delinquent taxes in at least monthly installments extending over a period not to exceed one year.

Such agreement must acknowledge the obligation owed to the city by the licensee, and provide that upon failure to make timely payment of any installment, the whole amount unpaid shall become immediately due and payable and that the current license shall be revocable by the license administrator upon thirty days' notice and, in the event legal action is brought by the city to enforce collection of any amount included in the agreement, such licensee shall pay all costs of suit incurred by the city or its assignee, including reasonable attorney fees. The execution of such an agreement shall not prevent the prior accrual of penalties on unpaid balances at the rate provided in this section, 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 licensee shall not be in breach of the agreement.

(Ord. 88-5 (part), 1988.)

A. No business license tax collected under the provisions of this chapter shall be refunded except if the person or entity who paid the tax establishes to the satisfaction of the city manager that he/she/it has paid the tax more than once, the tax was erroneously or illegally collected or the tax paid was in excess of the correct amount and a claim has been filed as provided in subsection B of this section.

B. No order for a refund under this chapter shall be made except on a claim: (1) verified by the person who paid the tax, his/her/its guardian, executor or administrator; and (2) filed within one year after making the payment sought to be refunded. No claim may be filed on behalf of a class of persons unless the claim is verified by every member of that class.

C. Only the person or entity who has paid the tax, his/her/its guardian, conservator, executor or administrator may bring an action against the city to recover a tax which the city has refused to refund. No other person may bring such an action; but if another should do so, judgment shall not be rendered for the plaintiff. Class claims shall not be permitted unless the claim required by subsection B of this section was verified by every member of that class.

(Ord. 2001-5 Div. 4, 2001: Ord. 88-5 (part), 1988.)

Every person engaged in a fixed place of business in the city in any trade, calling, occupation or other means of livelihood, and not as an employee of another shall pay an annual license tax set in the master fee schedule.

(Ord. 88-5 (part), 1988.)

Every person engaged in any professional office shall pay the annual license tax set in the master fee schedule.

(Ord. 88-5 (part), 1988.)

Every person doing contracting or sub contracting work in the city shall pay the license tax set in the master fee schedule.

(Ord. 88-5 (part), 1988,)

Every person engaged in business in a home occupation as defined in this chapter shall pay the annual license tax set in the master fee schedule.

(Ord. 88-5 (part), 1988.)

Any person conducting a casual business in the city shall pay the license tax set in the master fee schedule.

(Ord. 88-5 (part), 1988.)

Every person 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 the license tax set in the master fee schedule and shall permanently affix to the left rear bumper or other place designated by the license administrator of each such vehicle evidence of such payment.

(Ord. 88-5 (part), 1988.)

Every person engaged in the business of teaching fine arts in his or her home shall pay the license fee set in the master fee schedule.

(Ord. 88-5 (part), 1988.)

Every person operating rental units, whether apartment house, in-law unit, duplex or, single- family unit, which are rented or occupied by any person other than the legal owner of the property for any portion of a year, regardless of whether any consideration is received therefor, shall pay the license fee set in the master fee schedule. A valid certificate of occupancy shall be required for all rental units. For this purpose, a certificate of occupancy granted under Chapter 16.30 shall be valid for a period of two years. Any unit used for living quarters of the owner shall be exempt from the business license tax contained herein.

(Ord. 88-5 (part), 1988.)

Every person operating a hotel, motel, auto court or cabin court shall pay the annual license fee set in the master fee schedule; providing, however, that any rental unit used for the living quarters of the owner shall be exempt from the provisions of this chapter.

(Ord. 88-5 (part), 1988.)

Every person, firm or corporation operating or managing auto trailer camps or courts shall pay the license fee set in the master fee schedule.

(Ord. 88-5 (part), 1988.)

Every person operating a restaurant where the sale of alcoholic beverages is prohibited shall pay the fee set in the master fee schedule.

Every person operating a restaurant, nightclub or tavern where the sale of on-sale general alcoholic beverages is permitted shall pay the license fee set in the master fee schedule.

(Ord. 88-5 (part), 1988.)

Every person providing a type of public amusement shall pay the license fee set in the master fee schedule. Public amusements include, but are not limited to, amusement rides, shows, carnivals, circuses, billiards, bagatelle, bowling lanes, pool tables, bingo, motion picture theaters, plays, poker, card games and public dances.

(Ord. 88-5 (part), 1988.)

Every person who distributes advertising matter as defined in Section 6.20.010, shall pay the quarterly license fee set in the master fee schedule.

(Ord. 88-5 (part), 1988.)

Every person engaged in advertising by means of any vehicle containing amplifiers, phonographs, loudspeakers, microphones, or other devices for public address used for advertising on public streets in the city shall pay the license fees set in the master fee schedule.

(Ord. 88-5 (part), 1988.)

Every person who operates a vehicle for hire or taxicabs shall pay the license fees set in the master fee schedule.

(Ord. 88-5 (part), 1988.)

Every person who conducts any auction within the city shall pay the license fee set in the master fee schedule.

(Ord. 88-5 (part), 1988.)

Every person who operates a public, vehicle parking lot, for pay, whether or not otherwise licensed or classified herein, shall pay the license fee set in the master fee schedule. The fee is subject to revision under Section 4.32.381, and is fifteen dollars per one hundred square feet available for parking or moving vehicles in 1987-1988.

(Ord. 88-5 (part), 1988.)

Every person conducting the business of pawnbroker, which means the business of loaning money either for himself or any other person upon any personal property, personal security, or purchasing personal property and agreeing to resell, or cashes checks for a fee, shall pay the annual license fee set in the master fee schedule.

(Ord. 88-5 (part), 1988.)

Every person operating a patrol service shall pay the license fee set in the master fee schedule.

(Ord. 88-5 (part), 1988.)

Every person engaged in the business of peddling or soliciting shall pay the license fee set in the master fee schedule.

(Ord. 88-5 (part), 1988.)

Every person operating or doing business as an ice cream vendor in the city shall pay the license fee set in the master fee schedule.

(Ord. 88-5 (part), 1988.)

Every person who rents, leases, lends or otherwise distributes or supplies coin-operated machines while retaining title thereto , shall pay the license fee based on the annual gross receipts attributable to business conducted in the city as set in the master fee schedule.

(Ord. 88-5 (part), 1988.)

Every person conducting temporary sales shall pay the license fee set in the master fee schedule.

(Ord. 88-5 (part), 1988.)

A. Every person who offers for public use coin-operated vending, amusement, service, or mechanically or electrically operated games of skill shall pay the license fee, based upon the gross receipts attributable to each machine, set in the master fee schedule.

B. Every person required to make a payment under subsection A of this section, shall make a payment per machine of the highest fee specified in the master fee schedule for the fiscal year beginning on July 1st which payment shall be applied as a credit toward the fee due based upon gross receipts for the period July 1st to June 30th. Refunds or payments due based upon gross receipts, with credit for the advance payment, shall be calculated and submitted on forms supplied by the license administrator at the end of the fiscal year.

(Ord. 88-5 (part), 1988.)

All business license taxes or fees payable under this chapter for ensuing years after 1988-89, beginning with the fiscal year which starts July 1, 1989, with the exception of rates in Sections 4.32.370 and 4.32.380 (gross receipts taxes), shall be adjusted upward or downward based on the percent change from the February 1988 figure of 117.0 in the Revised Consumer Price Index for Urban Wage Earners and Clerical Workers for the San Francisco-Oakland Bay Area as published by the Department of Labor for the month of February prior to the fiscal year in which the rate adjustment is applicable. The license administrator shall compute such changes each year and submit them to the city council which may incorporate same into the master fee schedule.

(Ord. 89-2 Div. 1, 1989: Ord. 88-5 (part), 1988.)

The license administrator shall make rules of practice and procedure not inconsistent with the provisions of this chapter to aid in the administration of the provisions of this chapter.

(Ord. 88-5 (part), 1988.)

A. Enforcement shall be the duty of the license administrator, and he or she is directed to enforce all of the provisions of this chapter. The chief of police shall render assistance in the enforcement of this chapter as may be required by the license administrator or the council.

B. The license administrator, in the exercise of the duties imposed upon him under this chapter and acting through his or her deputies or duly authorized assistant, may examine or cause to be examined all places of business in the city to ascertain whether such businesses have complied with the provisions of this chapter. The license administrator or his or her deputies or duly authorized assistant is authorized to examine, audit, and inspect any financial books and records of any licensee, applicant for a license, or business as may be necessary to verify or ascertain the amount of license tax due from such licensee, applicant, or business or the applicability of any claimed exemption.

C. The license administrator and each of his or her assistants and any police officer shall have the authority (upon obtaining an inspection warrant therefor) to enter, free of charge and at any reasonable time, any place of business required to be licensed in this chapter and demand an exhibition of its license. Any person having such license theretofore issued, in his or her possession or under his or her control, who wilfully fails to exhibit the same on demand shall be guilty of a misdemeanor. It shall be the duty of the license administrator and each of his or her assistants to cause a complaint to be filed against any persons found to be violating any of the provisions of this chapter.

(Ord. 2002-8 § 4, 2002; Ord. 88-5 (part), 1988.)

All remedies prescribed under this chapter 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 of this chapter.

(Ord. 88-5 (part), 1988.)

Any person subject to the provisions of this chapter shall be strictly liable for compliance. Upon notice of first violation, the license administrator may impose a fine equal to fifty percent of the applicable license fee. Such fine shall be in addition to other penalties which may be assessed, and said person shall have fifteen days following notice to pay all fees, taxes, fines, and penalties and otherwise achieve full compliance with the provisions of this chapter.

In addition to the fine described above, any person found by the license administrator to be in violation more than fifteen days after notice of first violation, or who knowingly misrepresents to any officer or employee of the city any material fact in procuring the license or permit herein provided shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be punishable by a fine of not more than five hundred dollars or by imprisonment in jail for a period of not more than six months, or both such fine and imprisonment.

(Ord. 88-5 (part), 1988.)