Jackson Municipal Code Ch. 5.04 Business Licenses

As used in this chapter:

"Business"

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

"City"

means the City of Jackson, a municipal corporation of the state, in its present incorporated form or in any later reorganized, consolidated, enlarged or reincorporated form.

"Collector"

means the city tax collector, finance director or other city officer charged with the administration of this chapter.

"Person"

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

"Sale"

means the transfer in any manner or by any means whatsoever of title to property for a consideration; the serving, supplying or furnishing for a consideration of any property; and a transaction whereby the possession of property is transferred and the seller retains the title as security for the payment of the price shall likewise be deemed a sale. This definition shall not be deemed to exclude any transaction which is or which, in effect, results in a sale within the contemplation of law.

"Sworn statement"

means an affidavit sworn to before a person authorized to take oaths, or in California a declaration or certification made under penalty of perjury.

(Ord. 365 §1, 1975)

This chapter is enacted for both regulatory and revenue-raising purposes.

(Ord. 365 §1, 1975; Ord. 703 §2, 2017)

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

(Ord. 365 §1, 1975; Ord. 703 §3, 2017)

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

B. Subsection A of 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 of the state. Persons not so required to obtain a license prior to doing business within the city nevertheless shall be liable for payment of the tax imposed by this chapter C. As a prerequisite to the issuance of any license herein, the applicant shall submit to the collector a copy of his or her sales tax permit or sellers permit (pursuant to the requirements of Revenue and Tax Code Section 6067) which clearly designates the city as his or her place of business. If requested by the applicant, the collector may provide forms for changing the address of the place of business, and upon the applicant's execution thereof, the collector shall transmit said forms to the State Board of Equalization.

D. Notwithstanding any provision of this section or chapter, no person shall transact, perform, engage in and carry on in the city any business, trade, profession, calling, use or occupation that cannot be, or is not, conducted or carried out without being in violation of state or federal law, or this code, and no license will be issued for any such business, trade, profession, calling, use, or occupation, including, but not limited to, a medical marijuana dispensary or any business engaged in commercial marijuana activity as defined in Section 17.220.020 of this code. In the event of any future amendments to this code, including amendments to allowable marijuana uses, the city hereby expressly reserves the right to develop, implement, and conduct local licensing of such marijuana uses.

E. The city council may impose a reasonable fee or fees based on the cost of issuing business licenses for regulatory purposes and otherwise ensuring that businesses comply with the requirements of this chapter and code. No portion of such fee shall be imposed for costs related to collection of the license tax. Fees under this subsection may be adopted and amended by resolution.

(Ord. 365 §1, 1975; Ord. 494 §1, 1986; Ord. 689, 2015; Ord. 702 §3, 2017; Ord. 703 §4, 2017)

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 the provisions of this chapter shall not be deemed to be separate places of business or branch establishments.

(Ord. 365 §1 1975)

When any person by use of sign, circulars, cards, telephone book, or newspapers, advertises, holds out or represents that he or she is in business in the city, or when any person holds an action license or permit issued by a governmental agency indicating that he or she is in business in the city, or when any person seeks to initiate or maintain a home business as described within Section 17.12.020 in any residential zone, any such person fails to deny by a sworn statement given to the collector that he or she is not conducting a business in the city, after being requested to do so by the collector, then these facts shall be considered prima facie evidence that he or she is conducting a business in the city.

(Ord. 365 §1, 1975; Ord. 439 §2, 1980)

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

B. 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 collector 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 this method of business and the gross volume or estimated gross volume of business and such other information as the collector may deem necessary in order to determine the extent, if any, of such undue burden or violation. The collector shall then conduct an investigation, and, after having first obtained the written 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 and above the license tax so fixed. In fixing the license tax to be charged, the collector shall have the power to base the license tax upon a percentage of gross receipts or any other measure which will assure that the license tax assessed is uniform with that assessed on businesses of a like nature, so long as the amount assessed does not exceed the license tax as prescribed by this chapter.

C. Should the collector determine the gross receipts measure of license tax to be the proper basis, he or she may require the applicant to submit, either at the time of termination of the applicant's business in the city, or at the end of each three-month period, a sworn statement of the gross receipts and pay the amount of license tax therefor; provided that no additional license tax during any one calendar year shall be required after the licensee has paid an amount equal to the annual license tax as prescribed in this chapter.

(Ord. 365 §1, 1975)

A. 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 from the payment of such taxes as are herein prescribed.

B. Any person claiming an exemption pursuant to this section shall obtain a permit for charitable or religious solicitation or as a promoter pursuant to the regulations and requirements of Chapters 5.16 and 5.20.

C. The collector, after giving notice and a reasonable opportunity for hearing to a licensee, may revoke any license granted pursuant to the provisions of this section upon information that the licensee is not entitled to the exemption as provided herein.

(Ord. 365 §1, 1975; Ord. 418 §1, 1979)

A. Every person required to have a license under the provisions of this chapter shall make application as hereinafter prescribed for the same to the collector of the city, and upon the payment of the prescribed license fee and tax, the collector shall issue to such person a license which shall contain the following information:

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

2. The business licenses;

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

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.

B. 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 by the licensee, the collector 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.

(Ord. 365 §1, 1975; Ord. 439 §3, 1980; Ord. 703 §5, 2017)

A. Upon a person making application for the first license to be issued hereunder or for a newly established business, such person shall furnish to the collector a sworn statement, upon a form provided by the collector, setting forth the following information:

1. The exact nature or kind of business for which a license is requested;

2. 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 residence of the owners of the same;

3. 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 residence of those owning said business;

4. In the event that the application is made for the issuance to a corporation or a partnership, the application shall set forth the names and places of residence of the officers and partners thereof;

5. A certification by the applicant that, to the best of the applicant's knowledge, the operation of the business for which the application is sought will not constitute a violation of any state or federal law, or of this code; and

6. Any further information which the collector may require to enable him or her to issue the type of license applied for.

B. The collector shall not issue to any person another license for the same or any other business, until such person has furnished to him or her the sworn statement and paid the license fee and tax as herein required.

(Ord. 365 §1, 1975; Ord. 703 §6, 2017)

A. In all cases, the applicant for the renewal of a license shall submit to the collector for his or her 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 collector, setting forth such information concerning the applicant's business during the preceding year as may be required by the collector to enable him or her to ascertain the amount of the license tax to be paid by said applicant pursuant to the provisions of this chapter.

B. No statements shall be conclusive as to the matters set forth herein nor shall the filing of the same preclude the city from collecting by appropriate action such sum as is actually due and payable hereunder.

(Ord. 365 §1, 1975)

It is unlawful for the collector 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 furnished or secured pursuant to the provisions of this chapter; 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, or collecting taxes imposed hereunder;

B. The disclosure of information to, or the examination of records by, federal or state officials;

C. The disclosure of information to a court of law in a proceeding brought to determine the existence or amount of any license tax liability of the particular taxpayers to the city;

D. The disclosure, after the filing of a written request to that effect, to the taxpayer, or to his or her successors, receivers, trustees, executors, administrators, assignees, and guarantors, if directly interested, of information as to the items in the measure of any paid tax, any unpaid tax or amounts of tax required to be collected, interest and penalties; provided further, however, that the city attorney approves each such disclosure and that the collector may refuse to make any disclosure referred to in this paragraph when in his or her opinion the public interest would suffer thereby;

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

F. The disclosure by way of public meeting or otherwise of such information as may be necessary to the city council in order 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 or her by the city for license taxes, or when acting upon any other matter;

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

(Ord. 365 §1, 1975)

A. If any person fails to file any required statement within the time prescribed, or if after demand therefor made by the collector he or she 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 collector may determine the amount of license tax due from such person by means of such information as he or she may be able to obtain.

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

C. If such a determination is made, the collector shall give notice of the amount so assessed by serving it personally or by depositing it in the United States Post Office at Jackson, California, postage prepaid, addressed to the person so assessed at his or her last known address. Such person may, within fifteen days after the mailing or serving of such notice, make application in writing to the collector for a hearing on the amount of the license tax. If such application is made, the collector shall cause the matter to be set for hearing within fifteen days before the city council. The collector 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. 365 §1, 1975)

Any person aggrieved by any decision of the collector with respect to the issuance or refusal to issue such license may appeal to the council by filing a notice of appeal with the clerk of the council. The council shall thereupon fix a time and place for hearing such appeal. The clerk of the council shall give notice 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 Jackson, California, postage prepaid, addressed to such person at his or her last known address. The council shall have authority to determine all questions raised on such appeal. No such determination shall conflict with any substantive provision of this chapter.

(Ord. 365 §1, 1975)

In addition to all other power conferred upon him or her, the collector shall have the power, for good cause shown, to extend the time for filing any required sworn statement or application for a period of not exceeding thirty days, and in such case to waive any penalty that would otherwise have accrued, except that simple ten percent interest shall be added to any tax determined to be payable.

(Ord. 365 §1, 1975)

No license issued pursuant to this chapter shall be transferable; provided that where a license is issued authorizing a person to transact and carry on a business at a particular place, such licensee may, upon application therefor and paying a transfer fee, have the license amended to authorize the transacting and carrying on of such business under said license at some other location to which the business is or is to be moved; provided, further, that 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 section. 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. 365 §1, 1975; Ord. 703 §7, 2017)

A duplicate license may be issued by the 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 collector a duplicate license fee.

(Ord. 365 §1, 1975; Ord. 703 §8, 2017)

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 the business for which it is issued.

C. Whenever identifying stickers, tags, plates, or symbols have been issued for each vehicle, device, machine, or other piece of equipment included in the measure of a license tax, the person to whom such stickers, tags, plates, or symbols have been issued shall keep firmly affixed upon each vehicle, device, machine, or piece of equipment the identifying sticker, tag, plate, or symbol which has been issued therefor at such locations as are designated by the collector. Such sticker, tag, plate, or symbol shall not be removed from any vehicle, device, machine, or piece of equipment kept in use during the period for which the sticker, tax, plate, or symbol is issued.

D. No person shall fail to affix as required herein any identifying sticker, tag, plate, or symbol to the vehicle, device, machine, or piece of equipment for which it has been issued at the location designated by the collector, or shall give away, sell, or transfer such identifying sticker, tag, plate, or symbol to another person, or to permit its use by another person.

(Ord. 365 §1, 1975)

A. 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; provided that license taxes covering new operations, commenced after the first day of July, may be prorated for the balance of the license period.

B. Except as otherwise herein provided, license taxes, other than annual, required hereunder shall be due and payable as follows:

1. Semiannual license taxes, on the first day of January and the first day of July of each year;

2. Quarterly license taxes, on the first day of January, April, July, and October of each year;

3. Monthly license taxes, on the first day of each and every month;

4. Weekly license taxes, on Monday of each week in advance;

5. Daily flat-rate license taxes, each day in advance;

6. Other flat-rate license taxes are payable in advance on the first day of business and thereafter on the first day of any applicable period.

(Ord. 365 §1, 1975)

A. For failure to pay a license tax when due, the collector shall add a penalty of fifteen percent.

B. No license or sticker, tag; plate, or symbol 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 person, with the consent of the collector, enters into a written agreement with the city, through the collector, to pay such delinquent taxes plus eight percent simple annual interest upon the unpaid balance, in monthly installments or more often, extending over a period of not to exceed one year.

C. In any agreement so entered into, such person shall acknowledge the obligation owed to the city and agree that, in the event of failure to make timely payment of any installment, the whole amount unpaid shall become immediately due and payable, and that his or her current license shall be revocable by the collector upon thirty days notice. In the event legal action is brought by the city to enforce collection of any amount included in the agreement, such person shall pay any amount included in the agreement, such person shall pay all costs of suit incurred by the city or its assignee, including a reasonable attorney's fee. The execution of such an agreement shall not prevent the prior accrual of penalties on unpaid balances at the rate provided hereinabove, 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 person shall not be in breach of the agreement.

(Ord. 365 §1, 1975)

No refund of an overpayment of taxes imposed by this chapter shall be allowed in whole or in part unless a claim for refund is filed with the collector within a period of three years from the last day of the calendar month following the period for which the overpayment was made, and all such claims for refund of the amount of overpayment must be filed with the collector on forms furnished by him or her and in the manner prescribed by him or her. Upon the filing of such a claim and when he or she determines that an overpayment has been made, the collector may refund the amount overpaid.

(Ord. 365 §1, 1975)

A. Business License Charge—Fixed Place of Business. Every person engaged at a fixed place of business in the city in any trade, calling, occupation, vocation or other means of livelihood, as an independent contractor and not as an employee of another, and not specifically licensed by other provisions of this chapter, shall pay an annual license tax, based upon the average number of regular employees employed in such business as set from time to time by resolution of the city council.

All professionals, including but not limited to: accountants, architects, attorneys, bookkeepers, chiropodists, chiropractors, dentists, doctors, engineers, land surveyors, oculists, physicians and surgeons, who are engaged at a fixed place of business in the city shall pay a yearly license charge.

B. License Charge—No Fixed Place of Business. Every person engaged at other than a fixed place of business within the city in any trade, calling, occupation, vocation, profession or other means of livelihood, as an independent contractor and not as an employee of another, and not specifically licensed by other provisions of this chapter, shall pay an annual license charge.

C. License Charge—Flat Amount. Every person commencing, transacting and carrying on any business herein enumerated, similar or closely related, shall pay a license charge based upon a flat rate for the periods as set forth herein:

D. Coin Machines—Outside Owner. Every person commencing, transacting and carrying on at other than a fixed place of business in the city the business of lending, renting, leasing or otherwise distributing any coin-operated machine while retaining title thereto, shall pay a semiannual license charge for each machine.

(Ord. 365 §1, 1975; Ord. 407 §§1 and 3, 1978; Ord. 543 §1, 1991)

Except as otherwise prohibited by law, a business license may be suspended or revoked by the collector on grounds that the licensee has violated a term or condition of his license, engages in an unlawful business, or engages in a lawful business in an unlawful manner or at an unlawful location.

(Ord. 703 §9, 2017; Ord. 705 §2, 2018)

A. The collector shall give the licensee written notice of the terms for revocation or suspension. The notice also shall specify a time and place of hearing, and shall be given at least ten calendar days before the time of the hearing. The licensee shall show cause why his or her license should not be revoked or suspended.

B. The licensee may appeal the decision of the collector to the council. If the licensee does not appeal, the decision of the collector is final and conclusive on expiration of the time fixed for appeal.

(Ord. 703 §10, 2017; Ord. 705 §3, 2018)

A. A person aggrieved by a decision of the collector or of any other officer of the city made under this article may appeal from the decision to the city council. A person appealing a decision shall file written notice of the appeal with the city clerk within ten calendar days after written or oral notice of the deci-sion. The written notice of appeal shall state the grounds relied upon for appeal.

B. The city clerk shall cause the matter to be sent for hearing before the city council within thirty calendar days from the date of receipt of the notice of appeal, giving the appellant not less than ten calendar days' notice in writing of the time and place for hearing. Within ten calendar days after the findings and determinations are made, the city clerk shall give notice of them to the appellant.

C. The city council's decision at the conclusion of the hearing shall be final. The city council may adopt procedural rules for the conduct of the hearing, and formal rules of evidence shall not be required.

(Ord. 703 §11, 2017; Ord. 705 §4, 2018)