Escondido Municipal Code Div. 3 License Taxes

(a) Every person transacting and carrying on any business from a fixed place of business in the city, other than those businesses which fall under section 16-61, 16-62, and 16-63, or Division 2 of this article 2 shall pay an annual license tax to be calculated on gross receipts (as defined in section 16-3) as set forth below:

(b) A gross receipts tax as required by subsection (a) of this section shall be assessed upon any individual or firm whose business is limited exclusively to renting, leasing or operating from coin operated vending machines. The fee shall be based on the entire gross receipts which are directly attributable to the business activities conducted within this city.

(c) Persons paying a license tax on gross receipts shall pay a minimum administrative fee of $35 per year (Code 1957 § 2182). Such fee may be adjusted from time-to-time by resolution of the city council.

(Ord. No. 95-1, § 1, 2-8-95; Ord. No. 95-7, § 3, 6-14-95)

(a) Every person transacting and carrying on a business as a wholesaler, jobber or manufacturer, or as the agent of a wholesaler, jobber or manufacturer, from a fixed place of business in the city, other than those businesses enumerated in sections 16-62 and 16-63 shall pay an annual license tax calculated as follows:

(b) Persons carrying on the businesses above mentioned shall still be subject to a minimum administrative fee of $35 per year. Such fee may be adjusted from time-to-time by resolution of the city council.

(Ord. No. 95-1, § 1, 2-8-95; Ord. No. 95-7, § 4, 6-14-95)

(a) Every person transacting and carrying on the business herein enumerated from a fixed place of business in the city shall pay an annual license tax as follows:

(b) Circuses, carnivals, special events. Every person engaged in conducting, managing or carrying on a circus, carnival or special event as defined in the special event ordinance, expecting a crowd, or having a seating capacity of 1,000 or less, shall pay a license tax of $100 per day; those events having a seating capacity or expecting a crowd in excess of 1,000 shall pay a license tax of $150 per day.

(Ord. No. 95-1, § 1, 2-8-95)

(a) Every person transacting and carrying on a business herein enumerated from other than a fixed place of business shall pay an annual license tax as follows:

See sections 16-95 and 16-96 of this article.

(b) If a contractor has paid a business license tax to the city during the year preceding and procures a renewal license within the time specified by section 16-19 of this article, the following rates of tax shall apply:

The rate of tax provided for under the gross receipts sections of this division upon the business done in the city, but at a minimum contractors shall pay the administrative fee of $35. Contractors must show proof of state contractor's license before being licensed as a contractor under this section. Contractor fees shall be assessed at the rate commensurate with the state license classification, even though they may be doing subcontracting work. If the contractor has a supplemental specialty license, the contractor may be assessed at the lower rate if he is performing special subcontract work only.

(Ord. No. 95-1, § 1, 2-8-95; Ord. No. 95-7, § 5, 6-14-95)

When an application is made for a business license for a new business at a fixed location in the city, the business license tax shall be calculated based on the type of business, and estimated gross receipts.

(Ord. No. 95-1, § 1, 2-8-95)

If the amount of the license tax to be paid by the applicant for a license is based upon the gross receipts or number of vehicles used in the business, the applicant shall provide in the certified statement required by section 16-20 of this article the number of vehicles used in the business or a tax return stating the gross receipts for the taxable year preceding the period covered by the license to be issued.

(Ord. No. 95-1, § 1, 2-8-95)

The director shall not issue another license to any person for the same or any other business until such person has furnished to the director a certified statement and paid the license tax.

(Ord. No. 95-1, § 1, 2-8-95)

If any person subject to the provisions of this article fails to file a statement required by this division within the time prescribed, or if after demand therefor made by the director, that person fails to file a corrected statement, the director may determine the amount of license tax due from such person by means of any available information.

(Ord. No. 95-1, § 1, 2-8-95)

In case a determination of the license tax due is made in accordance with section 16-67 of this article, the director shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States Post Office at Escondido, California, postage prepaid, addressed to the person so assessed at the last known address.

(Ord. No. 95-1, § 1, 2-8-95)

Unless otherwise specifically provided, all license taxes under the provisions of this article shall be due and payable in advance.

(Ord. No. 95-1, § 1, 2-8-95)

The business license issued pursuant to the provisions of this chapter constitutes a receipt for the license tax paid and shall have no other legal effect.

(Ord. No. 95-1, § 1, 2-8-95)

Statements submitted pursuant to this chapter and each of the several items therein contained, shall be subject to audit and verification by the director who is hereby authorized to examine, audit and inspect such books and records of any licensee or applicant for license as may be necessary to verify or ascertain the amount of license fee due.

(Ord. No. 95-1, § 1, 2-8-95)

All licensees, applicants for licenses, and persons engaged in business in the city and subject to the provisions of this article are hereby required to permit the examination of their books and records as required in section 16-71 of this article.

(Ord. No. 95-1, § 1, 2-8-95)

The issuance of a business license under the provisions of this article shall, in no way, be construed to relieve the licensee of compliance with building codes, fire prevention codes, zoning regulations or other ordinances of the city, or laws of the state, nor shall such issuance be deemed a waiver by the city of past or future violations of such laws and ordinances.

(Ord. No. 95-1, § 1, 2-8-95)

No business license for any succeeding or current tax period shall knowingly be issued to any person who at the time of application is indebted to the city.

(Ord. No. 95-1, § 1, 2-8-95)

The inability of the city to issue a license for a business when the business does not conform to the building or zoning or other codes, shall not relieve any person conducting such business from paying the license tax to conduct such business, nor shall the payment of any license tax prevent a criminal prosecution for violation of any of the provisions of this article.

(Ord. No. 95-1, § 1, 2-8-95)

The conviction of any person for engaging in any business without first obtaining a license to conduct such business as required by this article shall not relieve such person from paying the license tax to conduct such business, nor shall the payment of any license tax prevent a criminal prosecution for the violation of any of the provisions of this article.

(Ord. No. 95-1, § 1, 2-8-95)

The director shall cause the moneys collected pursuant to this article to be deposited in the general fund.

(Ord. No. 95-1, § 1, 2-8-95)

§ 16-78. through § 16-85. (Reserved)