Chapter 5.08 — BUSINESS — Laguna Beach Municipal Code

§ 5.08.010. Definitions generally.¶

§ 5.08.015. Branch establishment defined.¶

§ 5.08.020. Business defined.¶

§ 5.08.025. Director defined.¶

§ 5.08.030. Employee defined.¶

§ 5.08.035. Gross receipts defined.¶

§ 5.08.040. Persons defined.¶

§ 5.08.045. Vehicle defined.¶

§ 5.08.050. Rental units defined.¶

§ 5.08.100. Charity and nonprofit activities exempt.¶

§ 5.08.105. State and federal exemptions.¶

§ 5.08.120. Professional calls to city.¶

§ 5.08.140. Compliance with chapter by exempt persons.¶

§ 5.08.145. Transfer of free license prohibited.¶

§ 5.08.200. License required.¶

§ 5.08.201. Evidence of doing business.¶

§ 5.08.205. Continuing violation.¶

§ 5.08.210. Unlawful business.¶

§ 5.08.215. Separate license for branch establishments and separate business.¶

§ 5.08.220. Effect of chapter on previous actions.¶

§ 5.08.225. Unpaid fees as bar to further license.¶

§ 5.08.230. Duplicate license—Fee.¶

§ 5.08.235. License period.¶

§ 5.08.240. Keeping of license.¶

§ 5.08.245. Posting of license.¶

§ 5.08.250. Carrying license.¶

§ 5.08.260. Duty to show license.¶

§ 5.08.300. Application for business license.¶

§ 5.08.305. Contents of license.¶

§ 5.08.310. Applicant with no permanent place of business in city.¶

§ 5.08.315. Applicant with fictitious name.¶

§ 5.08.320. Statement of gross receipts, employees, vehicles or seats required.¶

§ 5.08.325. Effect of statement.¶

§ 5.08.330. Statements confidential.¶

§ 5.08.335. Custody of statements.¶

§ 5.08.340. Procedure for new business.¶

§ 5.08.345. Business application fee.¶

§ 5.08.350. New business—Gross receipts.¶

§ 5.08.360. License fee for second year—Gross receipts.¶

§ 5.08.365. New business—Flat rate.¶

§ 5.08.370. Transfer and scope of license.¶

§ 5.08.375. Application for transfer.¶

§ 5.08.380. Certification.¶

§ 5.08.385. License—Contents.¶

§ 5.08.390. Investigation.¶

§ 5.08.400. License inspectors.¶

§ 5.08.405. Examination of books and records.¶

§ 5.08.410. Deputizing accountant.¶

§ 5.08.415. Refusal to permit examination.¶

§ 5.08.420. Prosecution or payment as bar or defense.¶

§ 5.08.425. Cumulative remedies.¶

§ 5.08.430. Suit for recovery of unpaid sums.¶

§ 5.08.435. Penalties.¶

§ 5.08.440. Penalties added to tax.¶

§ 5.08.500. Failure to make statement.¶

§ 5.08.505. Basis of estimate.¶

§ 5.08.506. Penalties on estimate.¶

§ 5.08.510. Service of estimate.¶

§ 5.08.515. Appeal.¶

§ 5.08.520. Failure to appeal.¶

§ 5.08.525. Hearing on appeal.¶

§ 5.08.530. Conduct of hearing.¶

§ 5.08.600. Gross receipts.¶

§ 5.08.602. Vending machines and amusement devices.¶

§ 5.08.605. Flat rate.¶

§ 5.08.610. Credit—Franchise fee.¶

§ 5.08.615. Computation.¶