Larkspur Municipal Code Ch. 5.16 Application Procedure

Sections: 5.16.010 Application Procedures. 5.16.020 Statement of Gross Receipts. 5.16.030 Claim for Exemption. 5.16.040 Failure to File Statement – Determination of Tax by Tax Collector. 5.16.050 Statement Not Conclusive. 5.16.060 Information Disclosure. 5.16.070 Duplicate Licenses. 5.16.080 Unexpired Licenses.

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 Tax Collector a sworn statement, upon a form provided by the Tax Collector, setting forth the following information:

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

B. 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 residences of the owners of same;

C. 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 residences of those owning said business;

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

E. In all cases where the amount of license tax to be paid is measured by gross receipts, the application shall set forth such information as may be therein required and as may be necessary to determine the amount of the license tax to be paid by the applicant;

F. Any further information which the Tax Collector may require to enable them to issue the type of license applied for. If the amount of the license tax to be paid by the applicant is measured by gross receipts, they shall estimate the gross receipts for the period to be covered by the license to be issued. Such estimate, if accepted by the Tax Collector as reasonable, shall be used in determining the amount of license tax to be paid by the applicant; provided, however, the amount of the license tax so determined shall be tentative only, and such person shall, within thirty (30) days after the expiration of the period for which such license was issued, furnish the Tax Collector with a sworn statement, upon a form furnished by the Tax Collector, showing the gross receipts during the period of such license, and the license tax for such period shall be finally ascertained and paid in the manner provided by this title for the ascertaining and paying of renewal license taxes for other businesses, after deducting from the payment found to be due, the amount at the time such first license was issued. The Tax Collector shall not issue to any such person another license for the same or any other business, until such person shall have furnished to them the sworn statement and paid the license tax as herein required. (Ord. 1062 § 14, 2022; Ord. 1030 § 2(4), 2018; Ord. 401 § 5, 1971; Ord. 265 § 31, 1959)

A. In all cases where the amount of the license tax to be paid is measured by gross receipts, the applicant for license shall furnish to the Tax Collector, for their guidance in ascertaining the amount of license tax to be paid by the applicant, a written statement written under penalty of perjury, or sworn to before a person authorized to administer oaths, setting forth such information as is required and as may be necessary to determine the amount of the license tax to be paid by the applicant.

B. Upon a person making application for the first license to be issued hereunder, or for a newly established business, they estimate the gross receipts for the period to be covered by the license to be issued. Such estimate, if accepted by the Tax Collector as reasonable, shall be used in determining the amount of license tax to be paid by the applicant; provided, however, the amount of the license tax so determined shall be tentative only, and such person shall, within thirty (30) days after the expiration of the period for which such license was issued, furnishes the Tax Collector with a sworn statement showing the gross receipts during the period of such license, and the license tax for such period shall be finally ascertained and paid in the manner provided by this title for the ascertaining and paying of renewal license taxes for other businesses, after deducting from the payment found to be due, the amount paid at the time the first license was issued.

C. The applicant for the renewal of a license shall submit to the Tax Collector for their guidance in ascertaining the amount of the license tax to be paid by the applicant, a written statement setting forth such information concerning the applicant’s business during the preceding year as may be required by the Tax Collector to enable them to ascertain the amount of the license tax to be paid by the applicant pursuant to the provisions of this title. (Ord. 1062 § 14, 2022; Ord. 1030 § 2(4), 2018; Ord. 265 § 32, 1959)

A. Any person claiming an exemption pursuant to Larkspur Municipal Code Chapter 5.12 shall, in addition to the information required in Larkspur Municipal Code Section 5.16.010, file also a verified statement with the Tax Collector stating the facts upon which exemption is claimed.

B. Any person claiming an exemption pursuant to Larkspur Municipal Code 5.12.030 in particular shall include with the information required by subsection (A) of this section, the following information:

1. A certificate of honorable discharge from any of the armed forces of the United States, or a certified or exemplified copy thereof;

2. A certificate of disability signed by any practicing physician or surgeon employed by the United States Government, Marin County, City of Larkspur, or any physician or surgeon engaged in private practice in the City of Larkspur;

3. Two copies of a photograph of applicant taken within three (3) years prior to date of application, one of which shall be attached to the license certificate, if the same is issued, and the other to be retained by the Tax Collector.

C. The Tax Collector may revoke any license granted pursuant to the provisions of this section upon information that the licensee is not entitled to the exemption claimed. (Ord. 1030 § 2(4), 2018; Ord. 265 § 33, 1959)

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

B. If such determination is made, the Tax Collector shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States Post Office at Larkspur, California, postage prepaid, addressed to the person so assessed at their last known address. (Ord. 1062 § 14, 2022; Ord. 1030 § 2(4), 2018; Ord. 265 § 34, 1959)

A. No statements shall be conclusive as to the matters set forth therein, nor shall the filing of the same preclude the City of Larkspur from collecting by appropriate action such sum as is determined to be actually due and payable under this title.

B. Such statement and each of the several items therein contained shall be subject to audit and verification by the Tax Collector, through the City Auditor, who is hereby authorized to examine, audit and inspect such books and records of any licensee or applicant for license, as may be necessary in their judgment to verify or ascertain the amount of license fee due. (Ord. 1030 § 2(4), 2018; Ord. 265 § 35, 1959)

Any information furnished or secured pursuant to this or any other section of this title shall be disclosed upon request as provided by and subject to the exceptions of the Public Records Act, Government Code Section 6250 et seq. (Ord. 1030 § 2(4), 2018; Ord. 952 § 1, 2007; Ord. 265 § 36, 1959)

A duplicate license certificate may be issued by the Tax 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 Tax Collector a fee of one dollar ($1.00) for each duplicate certificate. (Ord. 1030 § 2(4), 2018; Ord. 265 § 37, 1959)

Where a license for revenue purposes has been issued to any business by the City of Larkspur and the tax paid therefor under the provisions of any ordinance heretofore enacted, and the term of such license has not expired, then the tax paid thereunder shall be prorated and the balance for the unexpired term shall be applied to the license tax prescribed for the business by this title. (Ord. 1030 § 2(4), 2018; Ord. 265 § 38, 1959)