Hermosa Beach Municipal Code Ch. 5.04 Business Licenses Generally

Contents:

5.04.010 Definitions.

5.04.020 License required.

5.04.030 Separate licenses for branch establishments–license to conduct business specified at location.

5.04.040 Exemptions.

5.04.050 Application–issuance–contents.

5.04.060 License does not permit business otherwise prohibited.

5.04.070 Affidavit–new license.

5.04.080 Affidavit–renewal license.

5.04.090 Statements–not deemed conclusive–city not precluded from collecting–audit and verification by license collectors.

5.04.100 Statements–examination of books and records–information confidential.

5.04.110 Statements–failure to file or correct.

5.04.120 Determination of type or class of business.

5.04.130 Debtor license–license not to be issued to debtor.

5.04.140 Powers of license collector as to extension of time and waivers.

5.04.150 Unexpired license heretofore issued.

5.04.160 No license transferable–amended license for changed location.

5.04.170 Duplicate license.

5.04.180 Posting and display of licenses.

5.04.190 When licenses due and payable.

5.04.200 Schedule of business taxes.

5.04.210 This section repealed 11/13/2007

5.04.220 Businesses not specified in this chapter.

5.04.230 Annual cost of living adjustment of taxes.

5.04.235 Apportionment of taxes.

5.04.240 Penalty for delinquencies.

5.04.250 Penalty for commencement of business without license.

5.04.255 Penalty for reporting false information on which tax is based

5.04.260 Revocation and suspension of licenses.

5.04.270 Revocation or suspension hearing.

5.04.280 Refunds.

5.04.290 Enforcement of chapter.[business licenses]

5.04.300 Title is revenue measure.

5.04.310 Appeals.

5.04.320 License is debt.

5.04.330 Remedies cumulative.

5.04.340 Violations of business license regulations.

For the purposes of this chapter, unless it is plainly evident from the context that a different meaning is intended, the words and phrases used herein shall have the following meaning:

Business, as herein used, is intended to mean and shall be held and construed to mean and include business, trade, vocation, profession, craft, occupation, exhibition, show, enterprise, activity and calling of every kind and nature which is carried on for profit, or in which materials, commodities, goods, wares, merchandise or services are sold or offered for sale to the public.

Conduct includes commence, conduct, transact, maintain, prosecute, practice, operate, manage and carry on.

Gross receipts includes the total amount of the sale price of all sales and the total amount charged or received for the performance of any act or service, of whatever nature it may be, for which a charge is made or credit allowed, whether or not such act or service is done as a part or in connection with the sale of materials, goods, wares or merchandise. Included in "gross receipts" shall be all receipts, cash, credits and property of any kind or nature, without any deduction on account of the cost of the property sold, the cost of the materials used, labor or service costs, interest paid or payable or losses or other expenses whatsoever. Excluded from "gross receipts" shall be cash discounts allowed and taken on sales; credit allowed on property accepted as part of the purchase price and which property may later be sold; any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser; such part of the sale price of property returned by purchasers upon rescission of the contract or sale as is refunded in either cash or by credit; 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; that portion of the receipts of a general contractor which represent payments to subcontractors, provided that such subcontractors are licensed under this chapter, and provided the general contractor furnishes the collector with the names and addresses of the subcontractor and amounts paid each subcontractor.

License collector includes city services officer, his assistant or deputies or other person to whom the duties under this chapter may be assigned by the city manager.

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

Premises includes all lands, structures, places and also the equipment and appurtenances connected or used therewith in any business, and also any personal property which is either affixed to, or is otherwise used in connection with any such business conducted on such premises.

Restaurant means any coffee shop, cafeteria, short-order cafe, luncheonette, tavern, cocktail lounge, sandwich stand, soda fountain, or eating establishment, which sells, or offers for sale, food or beverage to the public. (Prior code § 17-1)

It is unlawful for any person to conduct any business in the city without first having procured a license from the city to do so, or without complying with any and 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 requirements conflicts with applicable statutes of the United States or of the state.

Persons not required to obtain a license prior to doing business within the city because of conflict with applicable statutes of the United States or of the state shall be liable for payment of the tax or fee imposed by this chapter. (Prior code § 17-2)

A separate license must be obtained for each branch establishment or location of the business conducted and for each separate type of business at the same location, and each license shall authorize the licensee to conduct only the business licensed thereby at the location or in the manner designated in such license; provided, that warehouses and distributing plants used in connection with and incidental to a business licensed under the provisions of this chapter shall not be deemed to be separate places of business or branch establishments. (Prior code § 17-3)

Nothing in this chapter shall be deemed or construed to apply to any person conducting any business exempt from the payment of any license tax to municipal corporations by virtue of the constitution or statutes of the state or of the United States.

1. Disabled Veterans. No license tax payable hereunder shall be payable by any person who has received an honorable discharge or release from active duty in one of the United States armed services, who is physically unable to obtain a livelihood by manual labor, and who is a voter of this state.
2. Charities. The provisions of this chapter shall not be deemed or construed to require the payment of a license tax to conduct any business from an institution or organization which is conducted wholly for the benefit of charitable purposes or from which profit is not derived, either directly or indirectly, by any person, nor shall any license tax be required for the conducting of any amusement, entertainment, affair, occasion, undertaking or concert or any exhibition or lecture on scientific, historical, literary, religious or moral subject if the receipts of any such amusement, entertainment, affair, occasion, undertaking, concert, exhibition or lecture are to be immediately appropriated to any church or school or to any religious or benevolent or civic purpose within the city; nor shall any license fee 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, if the receipts of any such entertainment, dance, concert, exhibition or lecture are to be immediately appropriated for the proper and lawful 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 this code or any ordinances of the city requiring such institution or organization to obtain a permit from the council or proper board or officer to conduct, manage or carry on any such lecture, entertainment, dance, concert, exhibition, show or business.
3. Interstate Commerce. Every person claiming exemption from payment of any license tax provided for in this chapter upon the grounds that the imposition of such tax casts an undue burden upon his right to engage in commerce with foreign nations, or among the several states, or conflicts with the regulation of interstate commerce by the United States of America, shall file a verified statement with the license collector of the city disclosing the interstate or other character of his business entitling him to such exemption. Such statement shall state the name and location of the person for which the orders are to be solicited or secured, the name of the nearest local or state manager, if any, and his address, the kind of goods, wares, merchandise or services to be delivered or performed, the place from which the same are to be shipped or forwarded or the services performed, the method of solicitation or taking orders, the location of any warehouse, factory or plant within the state, the method of delivery, the name and location of the residence of the applicant, and any other facts necessary to establish such claim of exemption. The applicant shall also be required to furnish his fingerprints and thumbprints. A copy of the order blank, contract form or other papers used by such person in taking orders shall be attached to the affidavit. If in the judgment of the license collector, the applicant is entitled to such exemption, such applicant shall pay a fee to cover bookkeeping expenditures in an amount hereinafter set forth in Section 5.04.200. (Prior code § 17-4)

Every person required to have a license under the provisions of this chapter shall make application for the same to the license collector of the city, and upon the payment of the prescribed license tax the license collector shall issue to such person a license which shall contain: (1) the name of the person to whom the license is issued; (2) the business licensed; (3) the place where such business to be conducted; (4) the date of the expiration of such license; and (5) such other information as may be necessary for the enforcement of the provisions of this chapter. (Prior code § 17-5)

The issuance of a license to any person shall not entitle the holder thereof to conduct any business unless he has complied with all the requirements of this chapter and all other applicable laws, nor to carry on any business in any building or on any premises designated in such license in the event such building or premises are situated in a zone, or locality in which conduct of such business is in violation of any law. Except, however, that licenses authorizing transient activities including transient sales, parades, sports tournaments, non-permanent filming activities, and special events not regulated by the zoning code shall code shall be allowed in conformance with all other requirements of the Municipal Code. Transient activities are defined as temporary, non-permanent and of short duration. These transient activities do not constitute a permanent use of land, but rather, only a temporary activity. (Ord. 13-1341 § 4, July 2013;Ord. 94-1108 § 1, 1994: prior code § 17.6)

1. Upon a person making application for a license to be issued hereunder for a newly established business, if the amount of the license tax to be paid by the applicant is measured by gross receipts, the applicant shall pay the minimum tax; provided however, the amount of the license tax so determined shall be tentative only. Such person shall, after ninety (90) days of operation, furnish the license collector information on an affidavit showing the actual gross receipts during the first ninety (90) days of business. The license collector shall then determine if any additional tax would be necessary to cover the time for which the license has been issued.
2. The license collector shall not issue to any such person a license for the same or any other business, until such person shall have furnished to him the written affidavit and paid the license tax as herein required. (Prior code § 17-7)

In all cases, the applicant for the renewal of a license shall submit to the license collector for his guidance in ascertaining the amount of the license tax to be paid by the applicant, a written statement, upon a form to be provided by the license collector, setting forth the amount of gross receipts from the operation of his business during the preceding calendar year. (Prior code § 17-8)

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 license collector, his deputies, or authorized employees of the city, who are authorized to examine, audit and inspect such books and records of any licensee or applicant for license, as may be necessary in their judgment to verify or ascertain the amount of license tax due. (Prior code § 17-9)

All licensees, applicant for licenses, and persons engaged in business in the city are required to permit an examination of such books and records for the purposes aforesaid.

The information furnished or secured pursuant to this section or Sections 5.04.070 and 5.04.080 shall be confidential. Any unauthorized disclosure or use of such information by any officer or employee of the city shall constitute a misdemeanor and such officer or employee shall be subject to the penalty provisions of this chapter, in addition to any other penalties provided by law. (Prior code § 17-10)

If any person fails to file any required statement within the time prescribed or if after demand thereof made by the license collector, he fails to file a corrected statement, the license collector may determine the amount of license tax due from such person by means of such information as he may be able to obtain. (Prior code § 17-11)

In any case where a licensee or an applicant for a license believes that his individual business is not assigned to the proper classification under this chapter because of circumstances peculiar to it, as distinguished from other businesses of the same kind, he may apply to the license collector for reclassification. Such application shall contain such information as the license collector may deem necessary and require in order to determine whether the applicant’s individual business is properly classified. The license 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. (Prior code § 17-12)

No license for any ensuing, current or unexpired period shall knowingly be issued to any person who, at the time of making application for any license, is indebted to the city for any unpaid license tax required to be paid under the provisions of this chapter. (Prior code § 17-13)

In addition to all other powers conferred upon him, the license collector shall have the power for good cause shown, to extend the time for filing any required sworn statement for a period not exceeding thirty (30) days, and in such case to waive any penalty that would otherwise have accrued; and shall have the further power, with the consent of the city council to compromise any claim as to amount of license tax due. (Prior code § 17-14)

Where a license for revenue purposes has been issued to any business by the city, and the tax paid therefor under the provisions of any chapter heretofore enacted and the term of such license has not expired, then the license tax prescribed for the business by this chapter shall not be payable until the expiration of the term of such unexpired license. (Prior code § 17-15)

1. No license issued pursuant to any provision of this chapter shall be in any manner transferable.
2. A license issued authorizing a person to transact and conduct a business at a particular place shall be amended to authorize the transacting and conducting of such business under said license at a new location to which the business has been or is to be moved. (Prior code § 17-16)

A duplicate license may be issued, with the consent of the license collector, to replace any license previously issued hereunder which has been lost or destroyed upon the licensee filing statement of such fact, and at the time of filing such statement paying to the license collector a duplicate license fee in an amount fixed by resolution of the city council. (Prior code § 17-16.1)

All licensees must be kept and posted in the following manner:

1. At a fixed place of business in the city the license shall be kept and posted in a conspicuous place upon the premises where such business is conducted.
2. Business not conducted from a fixed place in the city the license shall be kept at all times in the possession of the person while conducting the business within the city.
3. For the use of any vehicle a license tag or plate or other satisfactory means of identification shall be issued by the license collector. It shall be conspicuously attached to every vehicle, used in the conduct of the person’s business within the city. The fee for such tag of plate or other satisfactory means of identification shall be as hereinafter set forth in Section 5.04.200.
4. For each coin-operated vending, cigarette, music and amusement machine a license tag or other satisfactory means of identification shall be issued by the license collector. Said identification shall be conspicuously attached to each such machine. (Prior code § 17-17)

The duration of any license issued under the provisions of this chapter shall be limited as follows:

1. All annual license taxes shall be due and payable one year from the first day of the month in which issued.

2. Except as otherwise herein provided, licenses other than annual licenses required hereunder shall be due and payable as follows:

3. Daily–in advance on each day.

4. Seasonal–in advance of each season.

5. All other–in advance. (Prior code § 17-18)

1. Taxes. Every person conducting business in the city shall pay a license tax as provided below. The amount of the license tax or the method by which it is to be computed is set forth in the Schedule of Taxes. Businesses with a fixed location within the boundaries of the city other than bars and restaurants with alcohol that close after 12:00 a.m. are exempt from business license taxation for the first year the business is in operation but must nonetheless file a business license application. The city reserves the right to require documentation of gross receipts from all businesses taxed on a percentage of gross receipts. Businesses shall be taxed in accordance with the following categories:

2. General Businesses. All businesses not expressly identified elsewhere in this section, including but not limited to:

Private detective, watchman service with a fixed place of business in the city or rendering a service within the city; loan company; and escrow company

Dancing studio, studio of music, music lessons, bridge lessons, art studio, swim schools and nursery schools

Dance halls

Barbershops, manicuring, facial massage, beauty parlors, cosmetic skin treatment and establishments where massage services are offered by an individual as an incidental or accessory service and does not occupy more than twenty-five (25) percent of the area of the establishment. A licensed person shall be considered an employee for this tax purpose if the employer does in fact withhold and pay federal income tax on said employee, and in addition thereto, pay to the state, as the laws may be applicable, unemployment and compensation insurance, and/or there is a contractual agreement. Otherwise, said licensed person shall be considered an independent contractor and shall pay the annual license tax for a licensed person

Auto or boat parking or storage lot except when this type of lot is part of and associated with another business activity

Confectionery, candy, popcorn concessions operated in the foyer or lobby of theaters, places of amusements or public buildings

Advertising by means of searchlight, skylight, klieg light, portable flood light or any other such lighting device, subject to special permit from chief of police

Bench advertising

Checkroom for storage of parcels or wearing apparel

Publishing a newspaper, newspaper agency

Special or seasonal sales, when not in connection with a fixed place of business

Laundry or similar business where the public may leave their wash to be done; launderette, laundromats or dry cleaning on the premises by individual machines, where a charge is made through a coin operated slot or on a flat fee basis; coin operated washer and dryer equipment not owned by the proprietor in apartment houses, hotels, motels and other similar accommodations for dwelling, sleeping or lodging

Auto wrecking and junk dealers subject to compliance with the requirements of Chapter 5.60

Trained animal show

Bowling alleys subject to compliance with the requirements of Chapter 5.68

Health and culture establishments

New or used machinery

Selling or offering for sale stocks of machinery, goods, wares or merchandise advertised as bankrupt, sheriffs, assignee’s, trustee’s, creditor’s, receiver’s or special sale of damaged goods, subject to compliance with the requirements of Chapter 5.60

Live theaters

Entertainment not in conjunction with a bar or restaurant serving alcoholic beverages, subject to prior approval of a conditional use permit

Motion picture production not operating from a fixed place of business in the city, subject to compliance with the permit requirements of Section 12.30.080

Motion picture production

Pawnbrokers, subject to compliance with the requirements of Chapter 5.60

Pool and billiard parlors, subject to compliance with the licensing requirements of Chapter 5.68

Taxicabs and autos for hire, subject to compliance with Chapter 5.72

Tent shows, transient and other theatrical exhibitions of skill, physical and mental strength or ability, art or science, subject to prior approval of a conditional use permit or a special permit issued pursuant to Section 12.12.070

Processions, parades, etc., in connection with any amusement or other enterprise operated for profit, subject to prior approval of a special permit issued pursuant to Section 12.12.070

Dating bureaus, compatibility matching services, counseling or advisory services

Motion picture theaters, subject to prior approval of a conditional use permit

2. Auto/Boat Dealers/Manufacturers/Wholesale

Including but not limited to jobbers and secondhand dealers, new or used

Less than three million dollars ($3,000,000) in sales

Greater than three million dollars ($3,000,000) in sales

3. Gasoline service stations
4. Professional and semi-professional services with a fixed place of business in the city, including but not limited to:

Attorneys, income tax agents, auditors, accountants, architects, engineers, real estate brokers, chiropodists, dentists, opticians, optometrists, osteopaths, physicians, surgeons, veterinarians and any other similar professions for which a state license is required

Public stenographer, telephone services, employment agencies, advertising agencies, public relations agencies, travel agencies, consultants not qualifying as professional or semi-professional

Telephone soliciting office

A licensed person shall be considered an employee for this tax purpose if the employer does in fact withhold and pay federal income tax on said employee, and in addition thereto, pay to the state, as the laws may be applicable, unemployment and compensation insurance, and/or there is a contractual agreement. Otherwise, said licensed person shall be considered an independent contractor and shall pay the annual license tax for a licensed person, except that a licensed real estate salesman shall be considered an employee. Unlicensed real estate canvassers shall be taxed to the broker as an employee under this section and shall further be required to comply with the provisions of subsection (A)(9) of this section regulating the licensing of canvassers, solicitors, itinerant merchants, salesmen and peddlers.

5. Lodging

Apartments, rental of residential property (owner occupied units are exempt)

Hotels, motels, care centers

Trailer and mobile home parks

6. Food and beverage:

Restaurant without alcohol

Bar and restaurant with alcohol closing before 12:00 a.m.

Bar and restaurant with alcohol, closing after 12:00 a.m. three (3) days or less per week (specific days must be identified in business tax certificate)

Bar and restaurant with alcohol, closing after 12:00 a.m. four (4) days per week (specific days must be identified in business tax certificate)

Bar and restaurant with alcohol, closing after 12:00 a.m. five (5) days or more per week (specific days must be identified in business tax certificate)

Food and/or beverage with drive through operation (maximum tax of eight thousand dollars ($8,000))

The following holidays shall not be counted towards the number of days per week limitations established above: Sunday evening preceding Martin Luther King, Jr. Day and Presidents’ Day; St. Patrick’s Day; Cinco de Mayo; Sunday evening preceding Memorial Day; Independence Day; Sunday evening preceding Labor Day; Thanksgiving Day; day after Thanksgiving; Christmas; and New Year’s Eve.

All restaurant categories except restaurant without alcohol and restaurants with beer and wine that close by 10:00 p.m. are subject to prior approval of a conditional use permit. No tax refund is available should a restaurant with alcohol reduce the number of days it is open after 12:00 a.m. An increase in the number of days a restaurant is open after 12:00 a.m. will require payment of the additional tax.

7. Retail

Less than two hundred fifty thousand dollars ($250,000) in sales

Greater than two hundred fifty thousand dollars ($250,000) in sales (maximum tax of eight thousand dollars ($8,000))

All retail establishments not expressly listed in another category

Supermarkets, drug stores, liquor stores, off-sale alcohol

Off-sale alcohol establishments that close before 12:00 a.m. are eligible for a one thousand five hundred dollar ($1,500) credit against license tax

8. Building Contractors

Contractors

Subcontractors

Owner builders who build any building or structure for the purpose of sale or as rental units (three (3) or more units)

Each general building or engineering contractor or owner builder shall furnish the license collector with a list of all subcontractors on forms furnished by the license collector prior to obtaining inspection of the work performed by such subcontractors. It shall be the responsibility of every general building, engineering contractor and owner builder to require subcontractors under its control or direction to obtain a business license as herein provided and pay the taxes set forth in the Schedule of Taxes before permitting the subcontractor to begin or perform services for the general building, engineering contractor or owner builder. Every person engaged in the business of contracting and/or subcontracting shall be required to have a city license for doing the type of work authorized before obtaining a city building permit.

9. Miscellaneous businesses

Home occupations, subject to compliance with the regulations set forth in Section 17.08.020(D)

Catering/food trucks, subject to compliance with Sections 10.32.170, 10.32.180, 12.20.230(A), 12.20.300, 12.24.020, 12.28.010(10)

Hospital, animal hospitals, sanitariums, mortuary, rest homes

Massage establishment, subject to compliance with the regulations set forth in Chapter 5.74 (excluding massage that is less than twenty-five (25) percent of business activity)

Tattoo/piercing studio, subject to compliance with the regulations set forth in Section 17.26.070

Service and delivery vehicles, including but not limited to:

Trading in, selling, or offering for sale any materials, commodities, goods, wares or merchandise by means of any vehicle or delivery of same after order, or any person operating a delivery service for the delivery of any materials, commodities, goods, wares or merchandise by means of any vehicle, wholesale and retail (except when in connection with a fixed place of business in the city)

Swimming pool maintenance services

Installation and maintenance of portable toilets

Installation, servicing, maintaining alarm service

Window cleaning, building cleaning, or carpet cleaning

Television, radio repair service, or appliance repair service

Lawn service, gardening service, landscaping service

All other vehicles not specifically enumerated above

Solicitors/peddlers

Telephone companies

Utility companies without a city franchise

Vending machines, music and amusement machines. Every person required to have a license by the provisions of this chapter shall file with the license collector a list of all the coin operated machines placed within the city by or for such person, giving the exact location, type and number of such machines.

Music and amusement machines: every person engaged in the business of operating any amusement or music machine, not otherwise specifically covered by this chapter, whether coin operated or not, whether such operation is incidental to some other business being operated on the premises or whether such operation constitutes an amusement arcade

Vending machines: every person engaged in the business of operating any vending machine, vending any service or product, and not specifically covered by this chapter, where such operation is incidental to, or in conjunction with, some other business being operated on the particular premises.

Liability for payment of license fee and confiscation of unlicensed machines: where a coin operated machine is subject to the licensing provisions of this chapter, any person owning or in possession of said machine where located shall be responsible for the licensing of said machine. No person shall keep or maintain upon his premises any coin operated machine for which no license has been obtained and upon which no license or decal has been posted. Where the person in possession of the premises upon which an unlicensed coin operated machine is located refuses to obtain a license for the same on the basis that the machine is not owned or possessed by him, the license collector or his authorized deputy or agent shall remove said machine to the City Hall and shall place the same in storage until claimed by the rightful owner thereof. Said machine shall be delivered to the rightful owner upon payment of moving, storage and accrued business license charges.

All coin operated machines located in the city shall have prominently displayed on them the name, address and telephone number of the owner of said machine.

2. Surcharges on Taxes. All businesses, excluding home occupations, located within the area bounded by Palm Drive on the east, the Strand on the west, 16th Court on the north and 8th Street on the south ("Downtown") shall pay 20% in addition to the rates established in the Schedule of Taxes.

All businesses on Pier Avenue between Hermosa Avenue and Pacific Coast Highway (“Upper Pier Avenue”) shall pay 10% in addition to the rates established in the Schedule of Taxes.

All restaurants with alcohol located outside Downtown and Upper Pier Avenue shall pay 5% in addition to the applicable rates established in the Schedule of Taxes.

(Ord. # 21-1441 §4,5, adopted 12/14/2021, effective 01/13/2022)

Effective on: 1/13/2022

Every business not specified in this chapter shall pay an annual license tax equal to the tax payable by the business category most comparable as determined by the license collector, plus annual cost of living adjustments as provided for by Section 5.04.230.

Taxes imposed in the Schedule of Taxes on a basis other than a percentage of gross receipts and the maximum tax established for businesses taxed on the basis of gross receipts shall be adjusted on an annual basis using the percentage increase in the cost of living, not to exceed three percent (3%) as calculated by the United States Bureau of Statistics for the Los Angeles—Riverside—Orange County Standard Metropolitan Statistical Area for All Urban Consumers.

When, by reason of the provisions of the Constitution of the United States or the Constitution of California, the business tax imposed by this Chapter cannot be enforced without there being an apportionment according to the amount of business done in the City, the Tax Administrator shall promulgate such rules and regulations for the apportionment of the tax as are necessary or desirable to overcome the constitutional objections. Nothing in this Chapter shall be construed as requiring the payment of any tax for engaging in a business or the doing of an act when such payment would constitute an unlawful burden upon or an unlawful interference with interstate or foreign commerce, or which payment would be in violation of the Constitution of the United States or the Constitution of the State of California.

To every license tax mentioned or provided for in this chapter remaining unpaid following its date of expiration, there shall be added a penalty of ten percent of the amount of such tax, and an additional five percent penalty shall be added each thirty (30) days thereafter until paid, not to exceed a maximum of seventy (70) percent per twelve (12) month period or one thousand dollars ($1,000.00) whichever is less. Said penalty shall be collected and the payment thereof shall be enforced in the same manner as other taxes are collected and the payment thereof enforced. (Prior code § 17-20)

Any person who carries on any business without first having obtained a license therefor shall pay a penalty of ten percent of the prescribed license tax, and an additional five percent penalty shall be added each thirty (30) days thereafter until paid, not to exceed seventy (70) percent per twelve (12) month period or one thousand dollars ($1,000.00) whichever is less. Said penalty shall be collected and the payment hereof shall be enforced in the same manner as other license taxes are collected and payment thereof enforced. (Prior code § 17-20.1)

Any person who pays a tax based on a false report of gross receipts or carries on any food/beverage business after 12:00 a.m. on nights other than those specified in the license shall pay a penalty of treble the prescribed license tax. Said penalty shall be collected and the payment hereof shall be enforced in the same manner as other license taxes are collected and payment thereof enforced, and shall be in addition to any other remedy provided for in this Chapter, including revocation pursuant to Section 5.04.260.

Any license issued under the provisions of this title is issued and used by all parties receiving or using the same subject to the express condition that the city council may revoke or suspend the license or impose new conditions in any of the followings instances:

1. Where the city council finds and determines that the preservation of the public health, safety and peace demand revocation of such license or permit;
2. Where the licensee or permittee has violated any provisions of this code, any ordinance of the city or any other provision of law;
3. Where a permit or license has been granted on false or fraudulent evidence, testimony or application;
4. Where the licensee or permittee has violated the terms and provisions of such license or permit;
5. Where the licensee has conducted the business in an immoral or disorderly manner, or has failed to exercise reasonable efforts to maintain order among the customers and patrons and to prevent violation of law or ordinance by them; or
6. The business has been conducted as to be a public nuisance;
7. By the license collector, where the licensee has failed to pay the charges imposed by this chapter or to file reports as required by this chapter within sixty (60) days after such charges or reports become delinquent. (Prior code § 17-21)

No license shall be revoked without giving the holder thereof an opportunity to appear before the city council and be heard in his own behalf. The city council or city manager may initiate such revocation proceedings and shall cause a notice of such hearing to be given to the holder of such license at the address set forth in the license application of the time and date of the hearing at least ten calendar days before the hearing. At the time set for the hearing or at the date to which the hearing may be continued by the city council, the holder of the license may be heard and may present any facts to show why such license should not be revoked, and the city council shall hear statements from other persons who may attend the hearing and present reasons why the license should or should not be revoked, and may, if it so desires, place under oath and question any person before it. At the close of the hearing, or at any time within thirty (30) days thereafter, the city council shall determine from the facts produced at the hearing, and from any other facts in its possession whether or not the license should be revoked, and shall make its order accordingly and may make such order conditional upon the doing or not doing of any act by the holder of the license or his agents or servants, which the city council deems for the public good. On the revocation of the license, all license fees shall be forfeited to the city. Notice of such revocation shall be given to the license holder by the city clerk. A license may be suspended for such time and subject to such conditions as the city council may impose in the same manner and for the same reasons that a license may be revoked. From and after the revocation or suspension of said license by the city council, such license shall be null and void and no business shall be conducted or operated in any manner during any period of license revocation or suspension. (Prior code § 17-21.1)

Any license tax or portion thereof, or any penalty hereafter paid more than once, or paid illegally, erroneously or wrongfully paid or collected under this or any ordinance of the city requiring the payment of a license tax, may be refunded upon approval by the license collector; provided, that a claim therefor, duly certified by the person paying such tax or penalty, or his authorized representative, agent or attorney, shall have been filed with the license collector within six months after the date of such payment of the amount sought to be refunded. Such claim shall include the name and address of the claimant, the amount and date of the payment sought to be refunded, and the reasons or grounds upon which the claim for refund is based.

Any license tax or portion thereof, or any penalty paid hereunder, on a business which is discontinued before the expiration of the license period shall be forfeited. (Prior code § 17-22)

It shall be the duty of the license collector to enforce each and all of the provisions of this title, and the chief of police shall render such assistance in the enforcement hereof as may from time to time be required by the license collector and the city manager. The license collector in the exercise of the duties imposed upon him hereunder, and acting through his deputies or duly authorized assistants, shall examine all places of business in the city to ascertain whether or not the provisions of this title have been complied with.

The license collector, his deputies, all police officers, and inspectors of the fire and building departments are hereby appointed as business license inspectors in addition to their other duties, and shall have and exercise the power to enter any place of business for which license is required by this title and to demand the exhibition of the license for the current year by any person engaged or employed in the transaction of the business and if such person shall then and there fail to exhibit the license, the licensee shall be liable to the penalty provided in this title for a violation of this title. It is made the duty of such officers and inspectors to notify the license collector, in writing, of any person violating any of the provisions of this title. The license collector may, with the prior consent of the city council, deputize a qualified accountant to examine the necessary books and records of any person doing business in the city.

The purpose of this chapter is solely to raise revenue for municipal purposes and is not intended for regulation. (Prior code § 17-24)

Any person aggrieved by any decision of the license collector with respect to the issuance or refusal to issue such license may appeal to the City Council by filing a notice of appeal with the city manager. The city manager shall thereupon fix a time and place for hearing such appeal. Notice shall be given 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 Hermosa Beach, 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 provisions of this title. (Prior code § 17-25)

The amount of any license tax and penalty imposed by the provisions of this title 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 license tax and penalties. (Prior code § 17-26)

The conviction and punishment of any person for engaging in any business without first obtaining a license to conduct such business shall not relieve such person from paying the license tax due and unpaid at the time of such conviction, nor shall the payment of any license tax prevent prosecution for the violation of any of the provisions of this title. All remedies prescribed hereunder shall be cumulative and the use of any 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 title. (Prior code § 17-27)

It is a violation of this chapter to knowingly make a false statement in any application for a license or permit or in any report required under this chapter. A violation of this chapter is subject to the administrative penalty provisions of Chapter 1.10. Where the violation is of a continuing nature, each day or portion thereof wherein the violation continues constitutes a separate and distinct violation