Larkspur Municipal Code Ch. 5.04 General Provisions

Sections: 5.04.010 Statement and Purpose of Title. 5.04.020 Municipal Revenue. 5.04.030 No Exemption from Other Code Provisions. 5.04.040 Violation Not to Affect Prosecution of Other Code Violations. 5.04.050 Debt to City. 5.04.060 Appeal.

5.04.070 Display of License. 5.04.080 Enforcement. 5.04.090 Violation – Penalty. 5.04.100 Remedies Cumulative.

A. There is hereby imposed upon the business, trades, professions, callings and occupations specified in this title 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 of Larkspur without first having procured a license from the City so to do or without complying with any and all applicable provisions of this title.

B. This title shall not be construed to require any person to obtain a license prior to doing business within the City if such requirement conflicts with the Constitution of the United States or of the State of California, or any applicable statutes.

C. Persons not required to obtain a license prior to doing business within the City because of conflict with the Constitution of the United States or of the State of California or any applicable statutes, shall be liable for the payment of the tax imposed by this title.

D. A separate license must be obtained for each branch establishment and each separate type of business at the same location; provided, that separate types of business at the same location which are operated under one ownership may be licensed under the main or primary business at that location, and the combined gross receipts reported for license purposes. (Ord. 1030 § 2(4), 2018; Ord. 265 § 1, 1959)

This title is enacted primarily to raise revenue for municipal purposes, and is not intended for regulation, except as provided in Larkspur Municipal Code Chapter 5.30. (Ord. 1030 § 2(4), 2018; Ord. 265 § 2, 1959)

Persons required to pay a license tax for transacting and carrying on any business under this title shall not be relieved from the payment of any fees for the privilege of carrying on any similar or related activity required under any other provision of this code, and shall remain subject to the regulatory provisions of the remainder of this code. (Ord. 1030 § 2(4), 2018; Ord. 265 § 3, 1959)

Neither the adoption of the ordinance codified in this title nor its superseding of any portion of any other ordinance of the City of Larkspur shall in any manner be construed to affect prosecution for violation of any other provision of this code or ordinance committed prior to July 1, 1959; 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 other provision of this code or ordinance to be posted, filed or deposited, and all rights and obligations thereunto appertaining shall continue in full force and effect. (Ord. 1030 § 2(4), 2018; Ord. 265 § 4, 1959)

The amount of any license tax and penalty imposed by the provisions of this title shall be deemed a debt to the City of Larkspur. An action may be commenced in the name of the City in any court of competent jurisdiction, for the amount of any delinquent license tax and penalties. (Ord. 1030 § 2(4), 2018; Ord. 265 § 5, 1959)

Any person aggrieved by any decision of the Tax Collector with respect to the issuance or refusal to issue such license may appeal pursuant to Larkspur Municipal Code Chapter 2.50. (Ord. 1030 § 2(4), 2018; Ord. 853 § 5 (part), 1993; Ord. 265 § 52, 1959)

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 of Larkspur shall keep a 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 a fixed place of business in the City of Larkspur shall keep the license upon their person at all times while transacting and carrying on such business.

C. Every person driving, operating or having control of any vehicle or other means of instrumentality for which a license is required under the provisions of this title, shall have the license issued for the particular vehicle, means or instrumentality firmly fixed thereto in a place readily accessible and so located on the vehicle, means or instrumentality that the same is plainly visible at all times. (Ord. 1062 § 14, 2022; Ord. 1030 § 2(4), 2018; Ord. 265 § 81, 1959)

A. It shall be the duty of the Tax Collector, and they are hereby directed to enforce each and all of the provisions of this title, and the Police Chief shall render such assistance in the enforcement hereof as may from time to time be required by the Tax Collector or the City Council.

B. The Tax Collector in the exercise of the duties imposed upon them hereunder, and acting through their deputies or duly authorized assistants, shall examine or cause to be examined all places of business in the City of Larkspur to ascertain whether the provisions of this title have been complied with.

C. The Tax Collector and each and all of their assistants and any Police Officer shall have the power and authority to enter, free of charge, and at any reasonable time, any place of business required to be licensed herein, and demand an exhibition of its license certificate. It shall be unlawful for any person having such license certificate theretofore issued, in their possession or under their control to willfully fail to exhibit the same demand. It shall be the duty of the Tax Collector and each of their assistants to cause a complaint to be filed against any and all persons found to be violating any of said provisions.

D. No license issued under the provisions of this title shall be construed as authorizing the conduct or continuance of any illegal or unlawful business. (Ord. 1062 § 14, 2022; Ord. 1030 § 2(4), 2018; Ord. 723 § 3, 1985; Ord. 265 § 82, 1959)

Any person violating any provision of this title, or knowingly or intentionally misrepresenting to any officer or employee of this City any material fact in procuring a license or permit herein provided, shall be guilty of an infraction and, upon conviction thereof, shall be punished as specified in Larkspur Municipal Code Section 9.24.070. (Ord. 1069 § 2, 2023; Ord. 1030 § 2(4), 2018; Ord. 723 § 4, 1985; Ord. 382 § 5, 1969; Ord. 265 § 83, 1959)

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 the provisions hereof. (Ord. 1030 § 2(4), 2018; Ord. 265 § 84, 1959)