La Mesa Municipal Code Ch. 6.04 Business Licenses

In Chapters 6.04 and 6.08 the following terms shall have the meaning ascribed to them in this section:

The word "business" means professions, trades and occupations and all and every kind of calling carried on for profit or livelihood.

The word "city" means the area within the territorial city limits of the city of La Mesa.

The word "employee" means every employee working in excess of twenty hours per week.

The term "fee" as it appears in Chapter 6 and Chapter 7.14 of the La Mesa Municipal Code shall be considered to mean "rate of taxation."

(Ord. 2330; November 24, 1983)

The term "fixed place of business" means a place of business in this city, situated in a zone set forth in the zoning ordinance appropriate for the carrying on of such business, and kept open for the transaction of the particular business engaged in; with someone in charge thereof, according to the accepted and usual practice of such class of business.

Whenever the term "number of employees" is used as a measure of tax, the number of employees shall be the average number of employees employed during the preceding six months. Any fractional number resulting shall be considered as an employee.

(Ord. 2249; January 8, 1981).

The term "gross receipts" means the total amount of the sales or lease or rental price, as the case may be, collected by the business taxed, valued in money, whether received in money or otherwise.

The word "person" means all domestic and foreign corporations, associations, syndicates, joint stock corporations, partnerships of every kind, clubs and individuals transacting and carrying on any business in this city.

(Ord. 2088; November 9, 1976)

In determining the average number of employees employed during the preceding six months, if the business has a fixed place of business, the number of employees at the beginning of such period shall be added to the number of employees at the end of such period and the sum thereof divided by two.

(Ord. 363, as amended by Ord. 367; March 13, 1951)

In determining the average number of employees employed during the preceding six months, if the business does not have a fixed place of business, the highest number of employees rendering service in the city of La Mesa to the business under consideration during the preceding six months shall be added to the lowest number (in no event less than one) of employees rendering service in the city of La Mesa to the business under consideration during the preceding six months and the sum thereof divided by two.

(Ord. 363 as amended by Ord. 367; March 13, 1951)

Chapters 6.04 and 6.08 are enacted solely to raise revenue for municipal purposes, and are not intended for regulation.

(Ord. 1584; April 11, 1967)

It is unlawful for any person, whether as principal or agent, clerk or employee, either for himself, or for any other person, or for any body corporate, or as an officer of any corporation, or otherwise, to commence or carry on in this city any trade, calling, profession or occupation licensed in Chapter 6.04 or 6.08 without first having procured a license from this city so to do, or without complying with any and all regulations of such trade, calling, profession or occupation contained in Chapters 6.04 and 6.08.

(Ord. 363, as amended by Ord. 367; March 13, 1951)

No person shall be issued a business license for purposes of conducting any business in the city without first demonstrating satisfactory proof of having obtained all necessary and required local, state and federal permits and licenses necessary to conduct the business for which application is made. In the event the application of this section would result in a practical hardship to the applicant because another local, state or federal licensing or permit requirement necessitates a business license prior to issuance, the city attorney or his or her designee may grant an exception to this section.

(Ord. 98-2691 § 1; October 13, 1998)

Any person or firm having applied for and obtained from the State Board of Equalization a current and valid resale permit, and having their registered address within the City of La Mesa, must apply for a city of La Mesa business license and pay the required license tax as set forth in Chapter 6.08 of the La Mesa Municipal Code.

(Ord. 2330; November 24, 1983)

The carrying on of any trade, calling, profession or occupation licensed in Chapters 6.04 or 6.08 without first having procured a license from this city to do so, or without complying with any and all regulations of such trade, calling, profession or occupation contained in Chapters 6.04 and 6.08, shall constitute a separate violation of Chapters 6.04 and 6.08 for each and every day that such trade, calling, profession or occupation is so carried on.

(Ord. 363 § 1 (part), as amended by Ord. 367; March 13, 1951)

The amount of any license imposed by Chapters 6.04 and 6.08 shall be deemed a debt to this city; and any person, firm or corporation carrying on any trade, calling, profession or occupation mentioned in Chapters 6.04 or 6.08 without having a license from this city so to do, shall be liable to an action in the name of the city of La Mesa in any court of competent jurisdiction, for the amount of license by Chapters 6.04 and 6.08 imposed on such trade, calling, profession or occupation, together with costs of suit including reasonable attorney's fees to be fixed by the court.

(Ord. 363 § 2, as amended by Ord. 367; March 13, 1951)

The conviction and punishment of any person for transacting any trade, calling, profession or occupation without a license shall not excuse or exempt such person from the payment of any license due or unpaid at the time of such conviction; and nothing herein shall prevent a criminal prosecution for any violation of the provisions of Chapters 6.04 and 6.08.

(Ord. 363 § 3, as amended by Ord. 367; March 13, 1951)

No statement or affidavit filed shall be conclusive upon the city or upon any officer thereof as to the matter therein set forth; and the same shall not prejudice the right of the city to recover any amount that may be ascertained to be due from such person in addition to the amount shown by such statement to be due in case such statement should be found to be incorrect.

(Ord. 363 § 12 (part), as amended by Ord. 367; March 13, 1951)

The director of finance shall have the right, to be exercised by himself or his agents, to inspect the records of any person in a business or a profession within this city for the purpose of ascertaining whether all provisions of Chapters 6.04 and 6.08 are being fully complied with. This right can be exercised after five days' written notice to said person.

(Ord. 363 § 12 (part), as amended by Ord. 367; March 13, 1951)

If any person hereby required to make any such statement shall fail to do so such person shall be required to pay for a license at the maximum rate herein prescribed for the profession, trade, calling or occupation carried on by such person and shall be guilty of a violation of Chapters 6.04 and 6.08, and be punishable therefor as herein provided.

(Ord. 363, as amended by Ord. 367; March 13, 1951)

It is the duty of the chief of police to cause to be inspected all places of business subject to the provisions of Chapters 6.04 and 6.08 to ascertain whether or not said chapters are being complied with.

(Ord. 363, as amended by Ord. 367, March 13, 1951)

The business license inspector is a deputy of the finance director and a public officer for the city in the performance of his duties. He is charged with the responsibility of enforcing Chapters 6.04 through 6.40 and Chapter 7.14 of the La Mesa Municipal Code. He is not to enforce any other portion of this code, unless specifically authorized in writing by the city manager or his deputy. The director of finance or his designated deputy shall be authorized to file small claim court actions to recover any sums due to the city.

(Ord. 2100; May 12, 1977, as amended by Ord. 2330; November 24, 1983)

The chief of police and his subordinates shall have the right to inspect the place of business, and the records of any person subject to the provisions of Chapters 6.04 and 6.08.

(Ord. 363, as amended by Ord. 367, March 13, 1951)

The business license inspector shall have the right to enter a business to inspect the validity of the license for those subject to Chapters 6.04 through 6.40.

(Ord. 2100, May 12, 1977)

It shall also be the duty of the chief of police to detect any violations of Chapters 6.04 and 6.08 due to failure to comply with its provisions at all or due to evasions in a full compliance therewith, and to promptly report said violations to the appropriate officials.

(Ord. 363, as amended by Ord. 367; March 13, 1951)

It is the duty of the finance director to prepare and issue a license under Chapters 6.04 and 6.08 for every person liable to pay a license hereunder, and to state in each license the period of time covered thereby; the name of the person to whom issued; the trade, calling, profession or occupation licensed; and the location or place of business where such trade, calling, profession or occupation is to be carried on.

(Ord. 363; as amended by Ord. 1334; November 27, 1962)

No license granted or issued under any provision of Chapters 6.04 or 6.08 shall be in any manner transferred or assigned or authorize any person, other than is therein mentioned or named, to do business without the written authorization of the director of finance endorsed thereon.

(Ord. 363, as amended by Ord. 367; March 13, 1951)

At the time any such license is assigned or transferred the person applying for such transfer shall pay to the director of finance a fee of five dollars for each such transfer or assignment.

(Ord. 2028; August 21, 1975)

The director of finance shall make a charge of five dollars for each duplicate license issued to replace any license issued under the provisions of Chapters 6.04 and 6.08 which has been lost or destroyed.

(Ord. 2028; August 21, 1975)

In no case shall any mistake made by the city in stating the amount of a license prevent or prejudice the collecting by the city of what shall be actually due from anyone carrying on a trade, calling, profession or occupation subject to a license under Chapters 6.04 and 6.08.

(Ord. 363, as amended by Ord. 367; March 13, 1951)

All license fees shall be paid in advance at the office of the director of finance in lawful money of the United States.

(Ord. 363, as amended by Ord. 608; February 21, 1955)

A separate license shall be obtained for each business location in which the trade, calling or profession or occupation is carried on and each license shall authorize the part obtaining it to carry on, pursue or conduct all trades, callings, professions or occupations which such party may otherwise lawfully engage in, and which are described in the license of such business location provided that all such trades, callings, professions or occupations carried on at such business location are treated by the party obtaining the license as one integral operation and only one set of books of account are kept therefor. If they are not treated as one integral operation, then the party must obtain a separate license for each trade, calling, profession or occupation.

(Ord. 363, as amended by Ord. 608; February 21, 1955)

Business licenses shall be valid for a period of one year from the date issued. The license shall be due for renewal at the end of the month it was issued of the following year. It shall be the responsibility of the licensee to ensure that the business license remains valid and is renewed at the appropriate time.

(Ord. 363, as amended by Ord. 608; February 21, 1955: Ord. 2000-2709 § 1; October 24, 2000)

As used in this chapter business location is defined as follows: A business location is one in which all portions of the property upon which the party obtaining the license does business are contiguous or separated only by public streets, highways, easements, or railroad rights-of-way.

(Ord. 363, as amended by Ord. 608; February 21, 1955)

All licenses due hereunder shall be payable in advance.

(Ord. 363 § 7 (part); December 12, 1950)

All annual licenses shall be due on the first day of January, and delinquent at five p.m. on January thirty-first.

(Ord. 363 § 7 (part); December 12, 1950)

To all delinquent licenses there shall be added for each month of delinquency, a penalty of ten percent of the amount of fee due. The total penalty shall not exceed sixty percent.

(Ord. 363 § 7 (part), as amended by Ord. 1447; August 11, 1964)

For the purpose of figuring penalties, a fractional part of a month shall be considered as a full month.

(Ord. 1447 § 2; August 11, 1964)

No proration of any license fee shall be authorized for any portion of any period for which a license is required except for itinerant businesses of a seasonal or temporal duration such as holiday merchant sales, out-of-city caterers, Christmas tree vendors, welding vendors, art/craft show participants. No prorated fee shall be less than twenty-five percent of an annual business license fee.

(Ord. 363 § 7 (part); December 12, 1950: Ord. 2000-2709 § 2; October 24, 2000)

No greater or less amount of money shall be charged or received, for any license, than is provided in Chapters 6.04 and 6.08, and no license shall be sold or issued for any period of time other than is provided in Chapters 6.04 and 6.08.

(Ord. 363 § 12, as amended by Ord. 367; March 13, 1951)

All licenses due hereunder wherein gross receipts is the measure of tax, shall be due and payable quarterly on the last day of March, June, September and December of each year, for the three months' period preceding such due date.

(Ord. 363 § 7.1 (part), added by Ord. 473; March 24, 1953)

The director of finance shall require the filing of gross receipts reports and returns under oath by any licensee as he deems necessary or appropriate for the calculation for the tax due from the licensee. All such reports and returns shall be secret and confidential information not available to the public and usable for no purpose other than the determination of liability hereunder.

(Ord. 363 § 7.1 (part), added by Ord. 473; March 24, 1953)

Every person having a license under the provisions of Chapters 6.04 and 6.08, and carrying on a trade, calling, profession or occupation at a fixed place of business, shall keep such license posted and exhibited while in force, in some conspicuous part of said place of business.

(Ord. 363, § 10, as amended by Ord. 367; March 13, 1951)

Every person having such a license, and not having a fixed place of business, shall carry such license with him at all times while carrying on the trade, calling, profession or occupation for which the same was granted.

(Ord. 363, § 11 (part), as amended by Ord. 367; March 13, 1951)

If such business is carried on from, or in connection with the use of a vehicle, said license shall be conspicuously displayed on said vehicle so that it may be viewed from the exterior of the vehicle.

(Ord. 363, § 11 (part) as amended by Ord. 367; March 13, 1951)

Every person having a license under the provisions of Chapter 6.04 and 6.08 shall produce and exhibit the same when applying for a renewal thereof, and whenever requested to do so by any officer authorized to issue, inspect or collect licenses.

(Ord. 363, § 11 (part) as amended by Ord. 367; March 13, 1951)

Business license information for regulated businesses and gross receipts, other than basic license information, shall be private and confidential.

(Ord. 2093, § 1; December 28, 1976)