King City Municipal Code Ch. 5.12 Licenses

There are imposed upon the businesses, trades, professions, callings and occupations specified in this title 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 or without first having paid to the city the license tax provided herein.

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 U.S. or the state of California.

No license shall be issued hereunder until all applicable regulations under other ordinances of the city have been complied with.

(Ord. 303 § 2.05, 1968)

All licenses shall be prepared and issued by the tax 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:

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

(2) The kind or kinds of business licensed thereby;

(3) The location of such business;

(4) The date of the expiration of such license;

(5) Such other information as the tax collector may require.

(Ord. 303 § 2.10, 1968)

All license taxes due hereunder shall be paid in advance, in lawful money of the U.S., at the office of the department of finance.

(Ord. 303 § 2.15, 1968)

All license taxes due hereunder shall be due and payable, and delinquent as follows:

(1) Daily License. Due on its effective date and delinquent at five p.m. of due date;

(2) Monthly License. Due on the first day of each month for which license is sought and delinquent at five p.m. on the tenth day of the month;

(3) Quarterly License. Due on the first day of January, April, July and October. Delinquent at five p.m. on the twentieth day of the first month in which the quarterly license is due;

(4) Semi-Annual License. Due on the first day of January and July. Delinquent at five p.m. the last day of the first month in which the semi-annual license is due;

(5) Annual License. Due on the first day of January. Delinquent at five p.m. on January 31st.

(Ord. 303 § 2.20, 1968)

No proration of any license due hereunder shall be made for any portion of the period for which a license is payable, except in the case of a first annual license the tax may be prorated as follows:

(1) If application is made during the quarter beginning January first, one hundred percent of such fee shall be paid;

(2) If application is made during the quarter beginning April first, seventy-five percent of such fee shall be paid;

(3) If application is made during the quarter beginning July first, fifty percent of such fee shall be paid;

(4) If application is made during the quarter beginning October first, twenty-five percent of such fee shall be paid.

(Ord. 303 § 2.25, 1968)

No license shall be issued for a period of more than twelve months. No license shall be issued for any period extending beyond the thirty-first day of December following the date of issuance. All semi-annual licenses shall expire either on June 30th or December 31st, whichever occurs first following the date of issuance.

(Ord. 303 § 2.30, 1968)

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

(Ord. 303 § 2.35, 1968)

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 title shall not be deemed to be separate places of business or branch establishments.

(Ord. 303 § 2.40, 1968)

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 fifty 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 fifty percent of the additional licenses.

(Ord. 303 § 2.45, 1968)

Duplicate licenses may be issued by the tax 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 tax collector the sum of five dollars.

(Ord. 303 § 2.50, 1968; Ord. 497 § 2, 1986)

No license issued pursuant to this title shall be transferred, except that when a licensee transfers his 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 tax collector and the payment of the sum of two dollars.

(Ord. 303 § 2.55, 1968)

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

(1) 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;

(2) 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;

(3) Any licensee to whom a license has been issued, which license is classified under Section 5.24.220 shall prominently display within each vehicle a sticker, device, sign or license facsimile used by the tax collector for identifying such business.

(Ord. 303 § 2.60, 1968)

No refunds will be made on any amount paid as a license tax, except in case of an error on the part of the city in the determination of the amount of the license tax, in the event of double payment for a license or in case of an illegally collected license tax. All claims for refunds shall be in writing and conform with the requirements of Chapter 2.50 of Title 2 of the King City Municipal Code.

(Ord. 303 § 2.65, 1968; Ord. 635 § 5, 2002)

Fees owed to city by any business for an inspection determined necessary by the fire code official to ensure compliance with requirements of the state of California Fire Code shall be paid prior to issuance or renewal of license.

(Ord. 754 § 3, 2018)