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Earlier editions: 2026-09

Title 5 — BUSINESS TAXES, LICENSES AND REGULATIONS

El Dorado County Municipal Code Ch. 5.36 Enforcement

El Dorado County Municipal Code · 2026-10 edition · updated 2026-10-04 · El Dorado County

Cite as: El Dorado County Municipal Code Chapter 5.36 · Text as of 2026-10-04

Sec. 5.36.010. - Tax collector duties.

It shall be the duty of the Tax Collector to issue business licenses and to collect all fees therefor. The Tax Collector or any peace officer shall enforce the provisions of this title. The County officers shall be permitted to enter any place of business for the purpose of inspection or to demand the display of any license required by this title.

(Prior Code, § 6261; Code 1997, § 5.36.010; Ord. No. 3173, § 6, 1981)

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Sec. 5.36.020. - Evidence of transacting business.

In the enforcement of any provision of this title, the fact that a person has represented himself or herself as engaged in or carrying on any business for the transacting, engaging in, or carrying on of which a license fee is imposed by this title, the fact that the person has exhibited a signed notice indicating his or her transacting, engaging in or carrying on of the business shall be prima facie evidence that the person has transacted, engaged in or carried on the business.

(Prior Code, § 6261.5; Code 1997, § 5.36.020; Ord. No. 3173, § 7, 1981)

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Sec. 5.36.030. - Civil actions.

The fees imposed upon the privilege of operating a business in the unincorporated territory of the County shall constitute a debt owing to the County by the owner of the business whether or not the business has been licensed. The obligation may be enforced by a civil action brought in the name of the County against the owner by the Tax Collector or the district attorney.

(Prior Code, § 6262; Code 1997, § 5.36.030)

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Sec. 5.36.040. - Penalty for violation.

Any person who operates or transacts any business not exempt from license by Section 5.08.070 in the unincorporated territory of the County without having an unrevoked and unexpired County business license therefor issued by the County Tax Collector or who violates any provision of this title is guilty of a misdemeanor and upon conviction thereof shall be punished according to the general penalties described in Chapter 1.24. Each day a business is operated in violation of this section shall be deemed a separate and distinct offense punishable as provided in this section. Pursuant to the provisions of Penal Code § 836.5, business license inspectors within the office and acting under the direction and control of the Treasurer-Tax Collector, shall act to enforce this title and shall be authorized to arrest persons without a warrant for violations of those chapters and sections within this title which are assigned to the administrative responsibility of the Treasurer-Tax Collector.

(Prior Code, § 6263; Code 1997, § 5.36.040; Ord. No. 3515, § 16, 1985)

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Sec. 5.36.050. - Inspection.

The Treasurer-Tax Collector and Sheriff are charged with the responsibility of enforcing the provisions of this title, and to that end may inspect any and all types or classes of business which by this title are licensed and regulated. The Sheriff and his or her deputies or subordinate personnel may enter any place of business which is subject to the provisions of this title for purpose of inspection for compliance with this title.

(Code 1997, § 5.36.050; Ord. No. 3515, § 17, 1985)

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