Chapter 1 — GENERAL LICENSING PROVISIONS

Section

3-1-1 Person defined

3-1-2 Preparation of blank licenses, quarters defined

3-1-3 Records of licenses

3-1-4 Duty to obtain and pay fee

3-1-5 Authority under license

3-1-6 Separate license required for each place of business

3-1-7 Quarterly licenses, proration of fee

3-1-8 Finance Officer ascertains who pays

3-1-9 Prior quarter statement necessary when fee based on receipts

3-1-10 Prorated quarterly license tax

3-1-11 Failure to make or falsification of statement, misdemeanor

3-1-12 No license without statement

3-1-13 Authority of Finance Officer to administer oaths

3-1-14 Procedure when truth of statement doubted

3-1-15 Deposit of money into city treasury

3-1-16 Quarterly statement required to be shown by Finance Officer

3-1-17 License assignation restricted

3-1-18 Exhibition of license

3-1-19 Charitable institutions and organizations

3-1-20 Exclusions

3-1-21 Information confidential

3-1-22 Appeal

3-1-23 Transfer of licenses

3-1-24 Fees, collection by civil action

3-1-25 Fees, payable in lawful money of United States

3-1-26 Fees, when due

3-1-27 Business taxes; payment, delinquencies and penalties

3-1-28 Enforcement, duties of Finance Officer and City Attorney

3-1-29 Compliance with other codes before license issued

3-1-30 Enforcement, penalty

As used in this chapter, the word PERSON includes a corporation, association, syndicate, partnership, club, California business or common law trust, society and individual.

(Ord. 284, passed 6-13-1985)

The Finance Officer shall prepare and have printed blank licenses for all classes of businesses mentioned in this chapter for the terms of three months, or equal quarters, beginning and ending as July 1 to September 30, October 1 to December 31, January 1 to March 31, and April 1 to June 30, or for shorter or longer periods as authorized in this chapter, or for a period of one year; provided, that such license fee is the same for each quarter of the yearly period. Printed blank licenses shall provide for the signature of the Finance Officer.

(Ord. 284, passed 6-13-1985)

The Finance Officer shall keep in his or her office a ledger or record in which he or she shall keep the account of all licenses sold or unsold by him or her.

(Ord. 284, passed 6-13-1985)

(A) It shall be unlawful for any person, club or association to commence, carry on, engage in or continue in, in the city, any business, trade, occupation or employment upon which a license tax is imposed by the terms and provisions of this chapter and for which a license tax is required to be procured by the terms and provisions of this chapter, without first paying such license tax and procuring such license as provided in this chapter.

(B) Any person doing business with the city shall obtain a license.

(Ord. 530, passed 6-21-2005)

A license shall authorize the party obtaining the same to transact the business described in such license in a particular locality in the city; provided, that the party complies with all other provisions of this code, and other ordinances and regulations of the city.

(Ord. 284, passed 6-13-1985)

A separate license must be obtained on each branch establishment or separate place of business.

(Ord. 284, passed 6-13-1985)

A license, when payable quarterly, must be taken out in the quarter commencing on July 1, October 1, January 1 and April 1 of each year; provided, that the person taking out a license under the provisions of this chapter after the beginning of any quarter shall pay only a prorated amount, on a monthly basis, a portion of a month to be considered as one month, of such sum for the balance of the time of the quarter, unless otherwise specified in this chapter.

(Ord. 284, passed 6-13-1985)

The Finance Officer shall make diligent inquiry as to all persons in the city liable to pay a license as provided in this chapter.

(Ord. 284, passed 6-13-1985)

In all cases where the amount of the license fee is based upon the amount of receipts, or sales affected, or business transacted, the Finance Officer must require such person to state under oath the average amount of business which he or she, or the firm of which he or she is a member, or of which he or she is an agent or attorney, or the association or corporation of which he or she is a president, secretary or managing agent or other officer, transacted in the quarter next preceding the commencement of the quarter for which the license is asked. Thereupon, such person, agent, president, secretary or other officer must procure a license from the Finance Officer for the term desired and for the class of business for which such person is liable in accordance with such statement.

(Ord. 284, passed 6-13-1985)

In the event that any person engaged in a business within the city requiring an annual license makes application for a license after the beginning date of the year, such person shall pay on a prorated quarterly basis until the end of the year, but under no circumstances will the proration be less than the minimum quarterly license tax.

(Ord. 405, passed 6-2-1992)

Any person failing, neglecting or refusing to make a statement, or willfully making an incorrect statement, required by this chapter, shall be guilty of a misdemeanor and shall be required to pay for a license for the next quarter or term doubled the amount otherwise required.

(Ord. 284, passed 6-13-1985)

Whenever a statement is provided for in this chapter, no license shall be issued or shall be renewed until such statement is made, sworn to and presented to the Finance Officer as provided in this chapter.

(Ord. 284, passed 6-13-1985)

The Finance Officer is authorized to administer all oaths required by this chapter.

(Ord. 284, passed 6-13-1985)

(A) Whenever the Finance Officer shall be of the opinion that the statement returned by the person applying for the license is not a true statement of the quarterly sales, he or she shall report to the City Clerk, who shall inform the City Council that in his or her opinion the statement or the return is not true.

(B) 1. Upon such report being received, or on its own motion, the City Council shall cite the person applying for such license to appear and show cause why the license of such person should not be fixed at an amount greater than the statement or return would indicate the person is liable for.

2. Such citation shall be served by the Chief of Police or by registered mail at least five days prior to the time of the hearing

of the matter by the City Council.

(C) If, upon the date set for the hearing of the citation, the person rendering a statement complained of by the Finance Officer shall produce his or her books and verify the statement furnished the Finance Officer, the City Council shall direct the Finance Officer to issue a license to such person in conformity to the statement furnished by the person; but, if such person shall refuse to verify the statement so furnished, or if it shall develop that the statement furnished is not a true statement, the City Council shall fix upon an amount to be paid for the license by the person equal to twice the amount which the City Council shall conclude the person would be liable for under the provisions of this chapter.

(Ord. 284, passed 6-13-1985)

The Finance Officer shall periodically deposit into the city treasury for the benefit of the General Fund all money collected for licenses under this chapter.

(Ord 284, passed 6-13-1985)

The Finance Officer shall have on file at the end of each quarter a record showing the names, occupations and residences of all persons within the city liable under this chapter to pay a license and showing what has been paid during the preceding quarter, the amount of their liability and the amount actually paid by them, and where the amount paid is considered insufficient. The Finance Officer shall estimate or determine what should have been paid.

(Ord. 284, passed 6-13-1985)

No license issued shall be in any manner assignable or authorize any person other than therein mentioned or named to transact or carry on such business or authorize any other business than is therein mentioned or named to be continued or transacted thereunder or at any place other than therein mentioned or named.

(Ord. 284, passed 6-13-1985)

Every person having a license under the provisions of this chapter shall conspicuously exhibit the same in his or her place of business, or carry same on his or her person when he or she has no fixed place of business, and produce the same when applying for a renewal or when requested to do so by the Finance Officer or Chief of Police.

(Ord. 284, passed 6-13-1985)

The securing of a business license under this chapter shall not apply to any institution or organization which is conducted, managed or carried on wholly for the benefit of a charitable purpose, or from which profit is not derived either directly or indirectly by any person; nor shall any license be required for the conducting of any entertainment, concert, exhibition or lecture on scientific, historical, literary, religious or moral subjects, whenever the receipts of such function are to be appropriated to any church, school or to any religious or benevolent purpose within the city; nor shall any license be required for the conducting of any entertainment, dance, concert, exhibition or lecture by any religious, charitable, fraternal, educational, military, state, county or municipal organization or association whenever the receipts of any such entertainment, dance, concert, exhibition or lecture are to be appropriated for the purposes and objects for which such association or organization was formed, and from which profit is not derived either directly or indirectly by any individual; provided, that nothing contained in this section shall be deemed to exempt any such institution or organization from complying with the provisions of any law or regulation of the city requiring such institution or organization to obtain permission from the City Council; provided further, that whenever any venture or activity to be sponsored by any institution or organization which does not meet or deviates from the intent or provisions of this section or when any institution or organization sponsors or is connected with a commercial, profitmaking venture or activity for the benefit of an individual or individuals, if such individual or individuals in any way control or conduct the advertising, promotion, ticket sales or any part of such venture or activity other than the actual performance, prior permission must be obtained from the City Council.

(Ord. 284, passed 6-13-1985)

(A) Except as may be otherwise specifically provided in this code, the provisions in this section shall not be deemed or construed to apply to any of the following persons or firms:

1. Any public utility which pays to the city a tax under a franchise or similar agreement or any publicly owned public utility;

2. Banks, including national banking associations, to the extent that a city may not levy a license tax upon them under the

provisions set forth under Article XIII, Section 27 of the State Constitution;

3. Insurance companies and associations to the extent that a city may not levy a license tax upon them under the

provisions as set forth in Article XIII, Section 28 of the State Constitution;

4. Any person or firm who the city is not authorized to license under the law or Constitution of the United States or this

state; and

5. Any person whose annual gross income from any such business is less than $2,000 annually.

(B) The Finance Officer may require the filing of a verified statement from any person or firm claiming to be excluded by the provisions of this section, which statement shall set forth all the facts upon which the exclusion is claimed.

(Ord. 284, passed 6-13-1985; Ord. 405, passed 6-2-1992)

It is unlawful for the collector or any person having an administrative duty under the provisions of this chapter to make known in any manner whatever the business affairs, operations or information obtained by an investigation of records and equipment of any person required to obtain a license, or pay a license tax, or any other person visited or examined in the discharge of official duty, or the amount or source of income, profits, losses, expenditures, or any particular thereof, set forth in any statement or application, or to permit any statement or application, or copy of either, or any book containing any abstract or particulars thereof to be seen or examined by any person. Provided that nothing in this section shall be construed to prevent:

(A) The disclosure to, or the examination of records and equipment by, another city official, employee or agent for collection of taxes for the sole purpose of administering or enforcing any provisions of this chapter or collecting taxes imposed hereunder;

(B) The disclosure of information to, or the examination of records by, federal or state officials, or the tax officials of another city or county, or city and county, if a reciprocal arrangement exists, or to a grand jury or court of law, upon subpoena;

(C) The disclosure of information and results of examination of records of particular taxpayers, or relating to particular taxpayers, to a court of law in a proceeding brought to determine the existence or amount of any license tax liability of the particular taxpayers to the city;

(D) The disclosure after the filing of a written request to that effect, to the taxpayer himself or herself, or to his or her successors, receivers, trustees, executors, administrators, assignees and guarantors, if directly interested, of information as to the items included in the measure of any paid tax, any unpaid tax or amounts of tax required to be collected, interest and penalties; further provided, however, that the City Attorney approves each such disclosure and that the collector may refuse to

make any disclosure referred to in this subsection (D) when in his or her opinion the public interest would suffer thereby;

(E) The disclosure of the names and addresses of persons to whom licenses have been issued and the general type or nature of their business;

(F) The disclosure by way of public meeting or otherwise of such information as may be necessary to the City Council in order to permit it to be fully advised as to the facts when a taxpayer files a claim for refund of license tax, or submits an offer of compromise with regard to a claim asserted against him or her by the city for license taxes, or when acting upon any other matter; and

(G) The disclosure of general statistics regarding taxes collected or business done in the city.

(Ord. 284, passed 6-13-1985)

Any person aggrieved by any decision of the collector with respect to the issuance or refusal to issue such license may appeal to the Council by filing a notice of appeal with the Clerk of the Council. The Council shall thereupon fix a time and place for hearing such appeal. The Clerk of the Council shall give notice to such person of the time and place of hearing by serving it personally or by depositing it in the United States Post Office at Livingston, California, postage prepaid, addressed to such person at his or her last known address. The Council shall have authority to determine all questions raised in such appeal. No such determination shall conflict with any substantive provision of this chapter.

(Ord. 284, passed 6-13-1985)

No license issued pursuant to this chapter shall be transferred, except under the following conditions:

(A) When a licensee transfers his or her 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; and

(B) The license transfers authorized herein may be obtained upon application therefor to the Director of Finance and payment of a fee of $5.

(Ord. 284, passed 6-13-1985; Ord. 405, passed 6-2-1992)

The license tax imposed by this chapter shall be a debt due the city from and against any person who maintains, carries on, engages in or conducts in the city any business, occupation, trade, profession or employment, upon which a license tax is imposed, or for the commencing, engaging in, carrying on or conducting of which a license is required to be procured without first having paid such license tax and procured such license according to the terms and provisions of this chapter. Such persons shall be liable in a civil action in the name of the city as plaintiff in any court of competent jurisdiction for the amount of the license tax imposed by this chapter and for the cost of suit, and for reasonable attorney fees.

(Ord. 284, passed 6-13-1985)

The license tax imposed by this chapter shall become due and payable in lawful money of the United States of America to the Finance Officer.

(Ord. 284, passed 6-13-1985)

All license fees imposed by this chapter shall be payable in advance and shall be deemed to be delinquent if not so paid. Penalties for the nonpayment thereof shall be imposed as provided in §3-1-27 of this chapter.

(Ord. 284, passed 6-13-1985)

All business taxes due under the provisions of this chapter shall be payable in advance of the applicable business tax period prescribed as follows:

(A) Daily business taxes shall be due on their effective date and delinquent at 5:00 p.m. on that date;

(B) Monthly business taxes shall be due on the first day of each month for which the business tax is sought and delinquent at 5:00 p.m. on the tenth day of the month;

(C) Quarterly business taxes shall be due on July 1, October 1, January 1 and April 1 and delinquent at 5:00 p.m. on the twentieth day of the first month in which the quarterly business tax is due; and

(D) Annual business taxes shall be due on July 1 and delinquent at 5:00 p.m. on July 31.

(Ord. 405, passed 6-2-1992)

It shall be the duty of the Finance Officer to promptly notify the City Council of matters requiring their action in the fixing of license fees to be fixed by them as provided in this chapter and to currently notify the Council of delinquent fees that are due the city, and it shall be the duty of the City Attorney to promptly institute legal proceedings to effect the payment thereof upon institutions received thereon from the City Council. All money collected by the City Attorney by suit or otherwise under the terms and provisions of this chapter shall be paid into the treasury of the city on the first day of each month and every month after the collection thereof.

(Ord. 284, passed 6-13-1985)

No license shall be issued under the provisions of this chapter until the applicant has complied with all of the provisions of the building code, the fire prevention code, and when applicable, the rules and regulations of the Police and Health Departments.

(Ord. 284, passed 6-13-1985)

Any person convicted of a violation of any section or provision of this chapter, where no other penalty is set forth, is guilty of an infraction which is punishable by:

(A) A fine of $50 for the first violation;

(B) A fine of $100 for a second violation during the same fiscal year; and

(C) A fine of $250 for each additional violation during the fiscal year.

(Ord. 284, passed 6-13-1985)