Loomis Municipal Code Ch. 5.04 Business Licenses Generally

For the purposes of this chapter the following definitions shall apply:

"Business"

includes professions, trades, and occupations and all and every kind of calling whether or not carried on for profit;

"Collector"

means the town manager or other town officer charged with the administration of this chapter;

"Employee"

means all persons engaged in the operation or conduct of any business in the town, whether as owner, member of the owner's family, partner, employee, agent, manager, solicitor, and any and all other persons working in said business;

"Person"

means and includes person, individual, corporation, association, syndicate, joint stock corporation, partnership, club, group business or society, whether foreign or domestic, other than an employee;

"Sale"

means and includes the transfer, in any manner or by any means whatsoever, of title to property for a consideration; the serving, supplying or furnishing for a consideration of property; and a transaction whereby the possession of property is transferred and the seller retains title as security for the payment of the price. This definition does not exclude any transaction which results in a sale within the contemplation of law;

"Sworn statement"

means an affidavit or a declaration or certification made under penalty of perjury.

(Ord. 21 § 1, 1985; Ord. 84 § 3, 1990)

The ordinance codified in this chapter is enacted solely to raise revenue for municipal purposes, and is not intended for regulation, and is declared to be an ordinance relating to taxes for the usual and current expenses of the town.

(Ord. 21 § 2, 1985)

Persons required to pay a license tax for transacting business under this chapter are not relieved or excused from the payment of any other license or tax that may be required under any other ordinance of the town and shall remain subject to the regulatory provisions of such other ordinances.

(Ord. 21 § 3, 1985)

It shall be unlawful for any person to transact and carry on any business, trade, profession, calling or occupation in the town without first having procured a license from the town so to do and paying the tax hereinafter prescribed, or without complying with any and all applicable provisions of this chapter.

(Ord. 21 § 4, 1985)

There are imposed upon the businesses, trades, professions, callings and occupations specified in this chapter license taxes in the amounts hereinafter prescribed.

(Ord. 21 § 5, 1985)

A separate license must be obtained for each branch establishment or location of the business transacted and carried on and for each separate type of business at the same location and each license shall authorize the licensee to transact and carry on only the business licensed thereby at the location or in the manner designated in such license; provided that warehouses and distributing plants used in connection with and incidental to a business licensed under the provisions of this chapter shall not be deemed to be a separate place of business or branch establishment.

(Ord. 21 § 6, 1985)

When any person shall by use of signs, circulars, cards, telephone book, or newspapers, advertise, hold out, or represent that he is in business in the town, or when any person holds an active license or permit issued by a governmental agency indicating that he is in business in the town, these facts shall be considered prima facie evidence that he is conducting a business in the town.

(Ord. 21 § 7, 1985)

None of the license taxes provided for by this chapter shall be so applied as to occasion an undue burden upon interstate commerce or be violative of the equal protection and due process clauses of the Constitutions of the United States and the state of California.

(Ord. 21 § 8, 1985)

Nothing in this chapter shall be deemed or construed to apply to any person transacting and carrying on any business exempt by virtue of the Constitution or applicable statutes of the United States or the state of California from the payment of such taxes as are herein prescribed.

Any person claiming an exemption pursuant to this section shall file a sworn statement with the collector stating the law and facts upon which exemption is claimed, and in the absence of such statement substantiating the claim, such person shall be liable for the payment of the taxes imposed by this chapter.

The collector shall, upon a proper showing contained in the sworn statement, issue a license to such person claiming exemption under this section without payment to the town of the license tax required by this chapter.

The collector, after giving notice and a reasonable opportunity for hearing to a licensee, may revoke any license granted pursuant to the provisions of this section upon information that the licensee is not entitled to the exemption as provided herein.

(Ord. 21 § 9, 1985)

A. Unless otherwise provided herein, the following activities and organizations are exempt from payment of the license tax:

1. The conducting, managing, or carrying on of any business, occupation or activity, by any institution or organization which is conducted, managed, or carried on wholly for the benefit of charitable purposes or from which profit is not derived either directly or indirectly, by any individual, firm or corporation.

2. The conducting of any entertainment, concert, exhibition, or lecture on scientific, historical, literary, religious, or moral subjects, whenever all the receipts thereof are to be appropriated to any church or school or to any religious or benevolent purpose.

3. 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 such are to be appropriated for the purpose and objects for which such organization or association was formed, and from which profit is not derived, either directly or indirectly, by any individual, firm or corporation.

4. A town-sponsored function where a fee is paid to the town for the right to participate as entries in the function shall be in lieu of any fee required to do business in the town and where the participation is by invitation of the town only. A town-sponsored function for purposes of this section is a function which is cultural or recreational in nature; provided, however, that this section does not apply to commercial vendors who may participate or who may be asked to participate in the activity.

(Ord. 21 § 10, 1985)

Every person required to have a license under the provisions of this chapter shall make application as hereinafter prescribed to the collector of the town, and upon the payment of the prescribed license tax the collector shall issue to such person a license which shall contain the following information:

A. The name of the person to whom the license is issued;

B. The business licensed;

C. The place where such business is to be conducted;

D. The date of the expiration of such license; and

E. Such other information as may be necessary for the enforcement of the provisions of this chapter.

(Ord. 21 § 11, 1985)

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

A. Name of business;

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

C. 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 the owners' residences;

D. In the event that application is made for the issuance of a license to a person doing business under a fictitious name, in addition to the fictitious name, the application shall set forth the names and places of residences of those owning said business;

E. 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 residence of the president and secretary of the corporation and the partners in the partnership;

F. Any further information which the collector may require to enable him to determine the tax and issue the license.

(Ord. 21 § 12, 1985)

In all cases for the renewal of a license the applicant shall submit to the collector a sworn statement, upon a form to be provided by the collector, setting forth such information concerning the applicant's business during the preceding year as may be required by the collector to enable him to ascertain the amount of the license tax to be paid by said applicant.

(Ord. 21 § 13, 1985)

No statements shall be conclusive as to the matters set forth therein, nor shall the filing of the same preclude the town from collecting by appropriate action such sum as is actually due and payable hereunder. Such statement and each of the several items therein contained shall be subject to audit and verification by the collector, his deputies, or authorized employees of the town.

(Ord. 21 § 14, 1985)

It shall be unlawful for the collector or any person having an administrative duty under the provision 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 pursuant to this chapter except as set forth in subsections A through H of this section, which subsections read as follows:

A. The disclosure to, or the examination of records and equipment by, another town 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, or to a grand jury or court of law;

C. The disclosure of information and results or 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 a particular taxpayer to the town;

D. The disclosure after the filing of a written request to that effect, to the taxpayer himself, or to his 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 town attorney approves each such disclosure and that the collector may refuse to make any disclosure referred to in this subsection when in his 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 town council in order to permit it to be fully advised as to the facts when a taxpayer files a claim for refund of license taxes, or submits an offer of compromise with regard to a claim asserted against him by the town for license taxes, or when acting upon any other matter;

G. The disclosure of general statistics regarding taxes collected or business done in the town;

H. Any other disclosure required by law.

(Ord. 21 § 15, 1985; Ord. 84 § 3, 1990)

If any person fails to file any required statement within the time prescribed, or if after demand therefor made by the collector he fails to file a corrected statement, or if any person subject to the tax imposed by this chapter fails to apply for a license, the collector may determine the amount of license tax due from such person by means of such information as he may be able to obtain.

If the collector is not satisfied with the information supplied in statements or applications filed, he may determine the amount of any license tax due by means of any information he may be able to obtain.

If such a determination is made the 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 Loomis, California, postage prepaid, addressed to the person so assessed at his last known address. Such person may, within fifteen days after the mailing or serving of such notice, make application in writing to the collector for a hearing on the amount of the license tax. If such application is made, the collector shall within fifteen days cause the matter to be set for hearing before the town council. The collector shall give at least ten days' notice to such person of the time and place of hearing in the manner prescribed above for serving notices of assessment. The council shall consider all evidence produced, and shall make findings thereon, which shall be final. Notice of such findings shall be served upon the applicant in the manner prescribed above for serving notices of assessment.

(Ord. 21 § 16, 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 town council.

(Ord. 21 § 17, 1985)

In addition to all other authority conferred upon him, the collector may, for good cause shown, extend the time for filing any required sworn statement or application for a period not exceeding thirty days, and in such case to waive any penalty that would otherwise have accrued, except that ten percent simple interest shall be added to any tax determined to be due and payable.

(Ord. 21 § 18, 1985)

No license issued pursuant to this chapter shall be transferable from person to person; provided, that where a license is issued authorizing a person to transact and carry on a business at a particular place, such licensee may upon application and paying a fee therefor have the license amended to authorize the transacting and carrying on of such business under said license at some other location of licensee's business. Provided further that transfer, whether by sale or otherwise, to another person under such circumstances that the real or ultimate ownership after the transfer is substantially similar to the ownership existing before the transfer, shall not be prohibited by this section. For the purpose of this section stockholders, bondholders, partnership, or other persons holding an interest in a corporation or other entity herein defined to be a person are regarded as having the real or ultimate ownership of such corporation or other entity.

(Ord. 21 § 19, 1985)

A duplicate license may be issued by the 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 collector a duplicate license fee.

(Ord. 21 § 20, 1985)

A. Any licensee transacting and carrying on business at a fixed place of business in the town shall keep the 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 at a fixed place of business in the town shall keep the license upon his person at all times while transacting and carrying on the business for which it is issued.

C. Whenever identifying stickers, tags, plates, or symbols have been issued for a vehicle, device, machine, or other piece of equipment included in the measure of a license tax, the person to whom issued shall keep them firmly affixed upon such equipment at such locations as are designated by the collector. Such sticker, tag, plate, or symbol shall not be removed during the period for which it is issued.

D. No person shall give away, sell, or transfer such identifying sticker, tag, plate or symbol to another person, or to permit its use by another person.

(Ord. 21 § 21, 1985)

Unless otherwise specifically provided, all annual license taxes payable hereunder shall be due and payable in advance on the first day of January of each year; provided that the amount of license taxes covering new businesses commenced after the first day of January shall be prorated for the balance of the license year in that proportion which the number of months remaining in the calendar year bears to twelve.

Except as otherwise herein provided, license taxes, other than annual, required hereunder shall be due and payable as follows:

A. Annual flat-rate license taxes on the first day of January each year;

B. Daily flat-rate license taxes each day in advance;

C. Other flat-rate license taxes are payable in advance on the first day of business and thereafter on the first day of any applicable period.

(Ord. 21 § 22, 1985)

For failure to pay a license tax when due the collector shall add a penalty of ten percent of said license tax on the last day of each month after the due date thereof, providing that the amount of such penalty to be added shall in no event exceed fifty percent of the amount of the license tax due.

(Ord. 21 § 23, 1985)

The license tax and penalty is a debt to the town. The town may bring an action to collect the debt.

(Ord. 21 § 24, 1985)

No refund of an overpayment of taxes imposed by this chapter shall be allowed in whole or in part unless a claim for refund is filed with the collector within a period of three years from the last day of the calendar month following the period for which the overpayment was made, and all such claims for refund of the amount of the overpayment must be filed with the collector on forms furnished by him and in the manner prescribed by him. Upon the filing of such a claim and when he determines that an overpayment has been made, the collector may refund the amount overpaid.

(Ord. 21 § 25, 1985)

The rates of tax for the taxes imposed pursuant to this chapter shall be as follows:

A. For persons who engage in business at one or more fixed places of business in the town and for contractors licensed pursuant to the Business and Professions Code having no fixed place of business in the town, twenty-five dollars per year for each such place of business.

B. For persons not having a fixed place of businesses in the town who engage in business within the town, fifty dollars per year.

C. For persons conducting one or more special events listed below, a tax of one hundred dollars per event.

Special events include:

1. Auctions;

2. Carnivals or circuses;

3. Fire sales;

4. Such other special events as the collector determines are similar in nature to the foregoing special events in that they may generate significant traffic, crowd, police or fire protection concerns.

(Ord. 21 § 26, 1985)

The collector may make rules and regulations not inconsistent with the provisions of this chapter as may be necessary or desirable to aid in carrying out the provisions of this chapter.

(Ord. 21 § 27, 1985)

It shall be the duty of the collector and the town's business license and permit agent, and they are authorized and directed to enforce each and all of the provisions of this chapter, and the chief of police shall render such assistance in the enforcement hereof as may from time to time be required herein. The collector and the town's business license and permit agent are authorized to issue misdemeanor citations for any violations of the provisions of this chapter.

The collector in the exercise of the duties imposed upon him hereunder, and acting through his deputies or duly authorized assistants, shall examine or cause to be examined all places of business in the town to ascertain whether the provisions of this chapter have been complied with.

Any person licensed as herein provided and having such license in his possession or under his control, who wilfully fails to exhibit the same on demand, shall be guilty of a misdemeanor and subject to the penalties as in this chapter are provided.

(Ord. 21 § 28, 1985)

All remedies prescribed hereunder shall be cumulative and the use of one or more remedies by the town shall not bar the use of any other remedy for the purpose of enforcing the provisions hereof.

(Ord. 21 § 29, 1985)

The taxes imposed hereby, other than per-event taxes, are annual taxes due and payable on January 1st of each calendar year. For businesses first conducting business within the town in the last six months of any calendar year, the tax imposed for the balance of that calendar year shall be one-half of the tax set forth in Section 5.04.260 of this chapter. There shall be no other proration of taxes imposed under this chapter other than as set forth in this section.

(Ord. 21 § 32, 1985)

Any person violating any of the provisions of this chapter or knowingly or intentionally misrepresenting to any officer or employee of this town any material fact in procuring the license or permit herein provided for shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be punishable as provided in the penalty chapter of the town by law.

(Ord. 21 § 30, 1985)