Hollister Municipal Code Ch. 5.04 Business Licenses Generally

For the purpose 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 meanings as hereinafter set forth:

Average number of persons employed. In determining the number of employees for the purpose of fixing the license tax due, the employer shall take the number of employees as herein defined, employed within the city earning wagces during pay periods nearest the 15th day of each month as reported to the state Department of Employment on forms which are used for reporting payments due under the Unemployment Insurance Act, for each month of the previous calendar year, adding the same and dividing by 12. If the employer has been in business less than one year, the employer may use the average number of employees who will be employed by him or her during the remainder of the calendar year.

At the option of the licensee, the average number of persons employed daily in the applicant's business for one year for the purpose of fixing the license tax due under this chapter shall be determined by ascertaining the total number of hours of service performed by all employees in the city during the previous year and dividing the total number of hours of service thus obtained by the 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 shall be excluded.

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

Employee means all persons engaged in the operation or conduct of any business, whether as owner, any member or owner, any member of owner's family, partner, agent, manager, solicitor and any and all other persons employed or working in the business.

Fixed place of business means the premises occupied in the city for the particular purpose of conducting a business thereat and regularly kept open for that purpose with a competent person in attendance for the purpose of attending to such business.

Gender means, whenever the masculine is used in this chapter it shall also include the feminine and neuter.

Newly established business means a business in existence and operation for less than three months.

Person means all domestic and foreign corporations, associations, syndicates, 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, other than as an employee.

Singular and plural means, whenever the singular is used in this chapter it shall also include the plural.

(Prior code § 12-1)

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

(Prior code § 12-2)

There are imposed upon the businesses, trades, professions, callings and occupations specified in this chapter, license taxes in the amounts hereinafter prescribed. No person shall transact and carry on any business, trade or profession, calling or occupation in the city without first having procured a license from the city.

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.

(Prior code § 12-3)

All licenses shall be prepared and issued by the license collector of the city, upon payment of the sum to be paid therefor, and each license so issued shall state upon the face thereof the following:

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

B. The kind or kinds of business licensed thereby;

C. The location of such business;

D. The date of the expiration of such license;

E. Such other information as the license collector shall determine.

(Prior code § 12-4)

No license shall be issued for a period of more than 12 months. No license shall be issued for any period extending beyond December 31 except as otherwise provided. All semiannual licenses shall expire either on June 30 or December 31.

(Prior code § 12-5; Editorially amended during 1998 codification)

No greater or lesser amount of money shall be charged or received for any license tax than provided for in this chapter, and no license shall be sold or issued for any period of time other than provided for in this chapter; provided, that this section shall not refer to such penalties as are herein provided for.

(Prior code § 12-6)

Separate licenses must be obtained for each branch establishment or location of the business engaged in, as if each such branch establishment or location were a separate business, and each license shall authorize the licensee to engage only in 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 § 12-7)

If two or more businesses are conducted on the same premises by the same person and such businesses are subject to the employee tax under more than one section, only one license shall be required based upon the total number of employees employed at such location, and under that section which applies to the principal business conducted at the location.

If any person is conducting two or more businesses at the same location, which businesses are subject to license tax in flat amounts, the license will be computed by taking the highest license applicable to one of such businesses and adding to it 50 percent of the license taxes applicable to each of the other businesses.

If any person is conducting two or more businesses at the same location and if one such business is subject to the employee tax and the other businesses are subject to tax on flat amounts, then separate licenses must be obtained but total license for the flat amounts shall be based upon the highest license, plus 50 percent of the additional licenses.

(Prior code § 12-8)

Duplicate licenses may be issued by the license collector to replace any license previously issued which has been lost or destroyed, upon the licensee filing an affidavit attesting to such fact, and at the time of filing such affidavit paying to the license collector the sum of $2.00.

(Prior code § 12-9)

No license issued pursuant to this chapter shall be transferred except that when a licensee transfers his or her business from one location to another in the city the license previously issued may be amended to authorize the conduct of the business at the new location. The license transfers and amendments herein authorized may be obtained upon application therefor to the license collector and the payment of the sum of $2.00.

(Prior code § 12-10)

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

A. Any licensee transacting and carrying on 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 carried on.

B. Any licensee transacting and carrying on business but not operating at a fixed place of business in the city shall keep the license upon his or her person at all times while transacting and carrying on such business.

C. Any licensee to whom a license has been issued, which license is determined by the number of vehicles used by the licensee in the conduct of his or her business in this city, shall prominently display within each such vehicle a sticker, device, sign or license facsimile used by the license collector for identifying such business.

(Prior code § 12-11)

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. Such application shall be a written statement upon a form provided by such license collector and shall be written by the applicant under penalty of perjury, or sworn to by the applicant before a person authorized to administer oaths. The application shall set forth such information as may be necessary properly to determine the amount of the license tax to be paid by the applicant. If the amount of the license tax to be paid by the applicant is based upon the average number of employees, such application shall set forth the average number of employees for the applicable period, as provided in Section 5.04.010.

(Prior code § 12-12)

In all cases, the applicant for the renewal of a license shall submit to the license collector for the license collector's 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 such license collector, written under penalty of perjury, or sworn to before a person authorized to administer oaths. Such form shall set forth such information concerning the type of the applicant's business and the number of employees employed therein during the preceding year or other applicable basis as may be required by the license collector to enable the license collector to ascertain the amount of the license tax to be paid by the applicant pursuant to the provisions of this chapter.

(Prior code § 12-13)

No statement 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. ;hn0; (Prior code § 12-14)

The information furnished or secured pursuant to the provisions of this chapter shall be deemed confidential in character, and shall not be subject to public inspection and shall be kept so that the contents thereof shall not become known except to the persons charged with the administration of this chapter. Unless in compliance with judicial order, or as may be required for the proper administration of this chapter, the license collector, and the license collector's agents and employees, shall not divulge facts or information obtained in the administration hereof.

(Prior code § 12-15)

Any person aggrieved by any decision of an administrative officer or agency with respect to the issuance or refusal to issue a license, or the amount of a license tax, may appeal to the council by filing a notice of appeal with the license collector within 15 days of such decision. The council shall fix a time and place for hearing such appeal and the license collector shall give notice in writing to such person of the time and place of hearing by serving it personally or by depositing it in the U.S. Post Office at Hollister, California, postage prepaid, addressed to such person at the address appearing on his or her last license or application. The findings of the council shall be final and conclusive and shall be served upon the applicant in the manner prescribed in this chapter for service of notice of hearing.

The amount of any license tax finally determined as provided in this section or Section 5.08.060 shall be due and payable as of the date the original license fee was due and payable, together with any penalties that may be due thereon; provided, however, if the amount of such license tax shall be fixed in accordance with the original statement of the applicant, then no penalty shall attach by reason of any delinquency. ;hn0; (Prior code § 12-16)

A. Vehicles. Upon the issuance of a license the license collector shall deliver to the licensee one sticker, emblem, device, sign or license facsimile for each vehicle used by the licensee in the conduct of the licensee's business.

B. Coin and Vending Machines. Upon the issuance of a license, the license collector shall deliver to the licensee one sticker for each coin or vending machine used by the licensee in the conduct of the licensee's business, which sticker shall be attached in a conspicuous place on such machine.

C. Substitute Vehicles. Additional stickers, emblems, devices, signs or license facsimile may be issued by the license collector for substitute or alternate vehicles if the licensee applies in writing to the license collector setting forth that such substitute or alternate vehicles will not be used in the city on days when the regular vehicle or vehicles will be used in the city.

D. Form of Identification Sticker. Each such sticker shall have thereon the words, "Hollister, California," or any abbreviation thereof, the current year, and shall be in such form and color and contain such other information as the collector shall determine.

(Prior code §§ 12-17—12-20)

The following are exempted from the payment of a license tax under this chapter:

A. Any charitable, religious, fraternal, educational or nonprofit organization, association or corporation which has established its exemption from state franchise or California income taxes under the provisions of the Revenue and Taxation Code of the state. This exemption shall not apply to promoters employed by such organizations, associations or corporations;

B. Any person conducting or staging any concert, exhibition, lecture, dance, amusement or entertainment where the receipts, if any, derived therefrom are to be used solely for charitable, religious, fraternal, benevolent or educational purposes and not for private gain, or for the private gain of any person, in whole or in part;

C. Any charitable, religious, fraternal, educational or nonprofit organization, association or corporation, military, federal, state, county or municipal organization or association conducting any business which is open to members thereof only and not open to the public;

D. Any charitable, religious, fraternal, educational or nonprofit organization, association or corporation, military, federal, state, county or municipal organization or association, conducting or staging any amusement or entertainment, concert, exhibition, lecture, dance or athletic event, where the receipts, if any, derived therefrom are to be used solely for the benefit of such organization, association or corporation, and not for private gain, or for the private gain of any person, whole or in part. This exemption shall not apply to promoters employed by such organizations, associations or corporations;

E. Any solicitor engaged in interstate commerce when a license tax casts a burden upon such interstate commerce;

F. Any honorably discharged or honorably relieved member of the armed forces of the United States who is physically unable to obtain a livelihood by manual labor, and who is a voter of this state, distributing circulars, or hawking, peddling or vending any goods, ware or merchandise owned by the member, except spirituous, malt, vinous or other intoxicating liquors;

G. Any natural person of 16 years of age or less whose annual gross receipts from any and all businesses are $500.00 or less;

H. Any public utility which pays to the city a tax under a franchise or similar agreement;

I. Any person participating in a city-sponsored event, as such may be specified by resolution of the city council.

(Prior code § 12-21)

Any person desiring to claim exemption from the payment of a license tax and to have a free license issued to him or her shall make application therefor upon forms prescribed by the license collector and shall furnish such information and make such affidavits as may be required. Upon the determination being made that the applicant is entitled to exemption from the payment of license taxes for any reason set forth in this chapter, the license collector, upon the applicant complying with the provisions of this chapter or any other ordinance of the city which may require a permit for the doing of the particular act proposed to be done, shall issue a free license to such person which shall show upon its face that the license tax is exempt.

(Prior code § 12-22)

The license collector may revoke any exempt license granted pursuant to the provisions of this chapter upon information that the licensee is not entitled to the exemption as provided therein. In such revocation the procedure to be followed and right of appeal shall be as provided in Sections 5.04.160 and 5.08.070 for determination of a disputed tax.

(Prior code § 12-23)

The city council, on written application received at least 60 days prior to admission of members of the public, may waive the license tax imposed under Sections 5.08.190.1., 2., 4., 7.—10., provided the following conditions are met:

A. The activity is to be situated, located and carried on at the Veterans Memorial Park of the county or at such other location as may be approved by the city council;

B. A portion of the receipts derived from such activity inures to the benefit of an organization which has established its exemption from state franchise or income taxes under the provisions of the Revenue and Taxation Code of the state;

C. The receipts derived by such organization are to be used solely for charitable or benevolent purposes and not for private gain, or for the private gain or any person, in whole or in part.

(Prior code § 12-23.1)

A. Except as may be otherwise specifically provided in this chapter, the terms hereof shall not be deemed or construed to apply to any of the following persons:

1. Banks, including national banking associations, to the extent that a city may not levy a license tax upon them under the provisions of Constitution Article 13, Section 27 of the State Constitution;

2. Insurance companies and associations to the extent that a city may not levy a license tax upon them under the provisions of Constitution Art. 13, Section 28 of the State Constitution;

3. Any person whom the city is not authorized to license under any law or constitution of the United States or the state.

B. The license collector may require the filing of a verified statement from any person claiming to be excluded by the provisions of this section, which statement shall set forth all facts upon which the exclusion is claimed.

(Prior code § 12-24; Ord. 911 § 2, 1998)

Any person required to pay a license tax for transacting and carrying on any business under this chapter shall be relieved from the payment of any license tax for the privilege of doing such business which has been required under any other ordinance of the city, but shall remain subject to the regulatory provisions of such other ordinance. This section shall not apply to inspection or permit fees.

(Prior code § 12-25)

Neither the adoption of this chapter, nor its superseding of any portion of any other ordinance of the city, shall in any manner be construed to affect prosecution for violation of any other ordinance committed prior to the effective date of the ordinance codified in this chapter, nor be construed as a waiver of any license or any penal provision applicable to any such violation, nor be construed to affect the validity of any bond or cash deposit required by any ordinance to be posted, filed or deposited, and all rights and obligations thereunto appertaining shall continue in full force and effect.

(Prior code § 12-26)

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

(Prior code § 12-27)

In any action brought under or arising out of any of the provisions of this chapter or of any ordinance imposing a license tax, the fact that a party thereto represented himself or herself as engaged in any business or calling for the transaction of which a license is required, or that such party exhibited a sign indicating such business or calling shall be conclusive evidence of the liability of such party to pay for a license for such business.

(Prior code § 12-28)

For the purpose of this chapter, the license collector, and the license collector's deputies and authorized agents, are authorized to administer oaths.

(Prior code § 12-29)

It shall be the duty of the license collector, the license collector's deputy, agents and employees and they and each of them are directed to enforce each and all of the provisions of this chapter. Each department of the city which issues permits for work to be done shall require the production of a valid unexpired license prior to the issuance of such a permit. The license collector in the exercise of the duties imposed upon him or her hereunder, and acting through his or her deputies or duly authorized assistants, shall examine or cause to be examined all places of business in the city to ascertain whether the provisions of this chapter have been complied with.

(Prior code § 12-30)