Los Altos Hills Municipal Code Art. 1 General Provisions

For the purposes of this chapter, unless otherwise apparent from the context, certain words and phrases used in this chapter are defined as follows:

Business

means and include professions, trades, and occupations and all and every kind of calling, whether or not carried on for profit.

Person

means and include all domestic and foreign corporations, associations, syndicates, joint stock corporations, partnerships of every kind, clubs, Massachusetts business or common law trusts, societies, and individuals transacting and carrying on any business in the Town other than as an employee.

(§ I, Ord. 64)

There are hereby imposed upon the businesses, trades, professions, callings, and occupations set forth in this chapter license taxes in the amounts prescribed. It is 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 or without complying with all the applicable provisions of this chapter.

(§ V, Ord. 64)

Every person required to have a license pursuant to the provisions of this chapter shall make an application to the City Clerk.

(§ IX, Ord. 64)

Upon the payment of the prescribed license tax, the City Clerk shall issue a license which shall contain:

(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 transacted and carried on;

(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.

(§ IX, Ord. 64)

All licenses issued pursuant to the provisions of this chapter shall be posted and kept in the following manner:

(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 or her person at all times while transacting and carrying on such business.

(§ XVI, Ord. 64)

A duplicate license may be issued by the City Clerk to replace any license previously issued pursuant to the provisions of this chapter which license has been lost or destroyed upon the licensee filing a statement of such fact and paying to the City Clerk a duplicate license fee in an amount to be set by resolution.

(§ XV, Ord. 64; § 1, Ord. 328, eff. October 6, 1989)

A separate license shall 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, however, warehouses and distributing plants used in connection with and incidental to a business licensed pursuant to the provisions of this chapter shall not be deemed to be separate places of business or branch establishments.

(§ VI, Ord. 64)

No license issued pursuant to the provisions of this chapter shall be transferable; provided, however, where a license is issued authorizing a person to transact and carry on a business at a particular place, such licensee may, upon application therefor and paying a fee of $5, have the license amended to authorize the transacting and carrying on of such business under such license at some other location to which the business is or is to be moved.

(§ XIII, Ord. 64)

The provisions of this chapter shall not be construed to require any person to obtain a license prior to doing business within the Town if such requirement conflicts with applicable statutes of the United States or of the State.

Persons not required to obtain a license prior to doing business within the Town because of conflicts with applicable statutes of the United States or of the State shall be liable for the payment of the tax imposed by the provisions of this chapter.

(§ V, Ord. 64)

The provisions of this chapter shall not 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 of the State from the payment of such taxes as are set forth in this chapter; provided, however, such persons shall be subject to the provisions of subsections (d), (e), and (f) of Section 3-1.111 of this article.

(§ VII, Ord. 64)

(a) Tax Adjustments—Applications. The license taxes provided for by the provisions of this chapter shall not be so applied as to occasion an undue burden upon interstate commerce or upon intercity commerce. In any case where a license tax is believed by a licensee or an applicant for a license to place an undue burden upon interstate commerce or upon intercity commerce, he or she may apply to the City Clerk for an adjustment of the tax so that it shall not be discriminatory or unreasonable as to such commerce. Such application may be made before, at, or within six months after the close of the calendar year for which the prescribed license tax was paid. The applicant shall, by affidavit and supporting testimony, show his or her method of business, the gross volume or estimated gross volume of business, and such other information as the City Clerk may deem necessary in order to determine the extent, if any, of such undue burden on interstate commerce, or upon intercity commerce.

(b) Tax Adjustments—Basis. The City Clerk shall conduct an investigation and, after having first obtained the written approval of the City Attorney, shall fix as the license tax for the applicant an amount that is reasonable and nondiscriminatory or, if the license tax has already been paid, shall order a refund of the amount over and above the license tax so fixed. In fixing the license tax to be charged, the City Clerk shall have the power to base the license tax upon a percentage of gross receipts or any other measure which will assure that the license tax assessed shall be uniform with that assessed on businesses of like nature, so long as the amount assessed does not exceed the license tax set forth in this chapter.

(c) Tax Adjustments—Sworn Statements. Should the City Clerk determine the gross receipts measure of license tax to be the proper basis, he or she may require the applicant to submit, either at the time of the termination of the applicant's business in the Town or at the end of each three month period, a sworn statement of the gross receipts and pay the amount of license tax therefor; provided, however, no additional license tax during any one calendar year shall be required after the licensee shall have paid an amount equal to the annual license tax set forth in this chapter.

(d) Exemption Claims—Sworn Statements. Any person claiming an exemption pursuant to the provisions of this section or Sections 3-1.110 or 3-1.112 of this article shall file a verified statement with the City Clerk stating the facts upon which the exemption is claimed.

(e) Exemption Claims—Issuance. The City Clerk shall, upon a proper showing contained in the verified statement, issue a license to such person claiming such exemption without payment to the City of the license tax set forth in this chapter.

(f) Revocation—Hearings—Notices. The City Clerk, after giving notice and a reasonable opportunity for a hearing to a licensee, may revoke any license granted pursuant to the provisions of this section or Section 3-1.110 or 3-1.112 of this article upon information that the licensee is not entitled to an exemption.

(§ VII, Ord. 64, as amended by § 1, Ord. 266, § 1, Ord. 271)

There shall be exempted from the requirements of this chapter all persons lawfully practicing medicine who do not maintain offices within the Town; provided, however, such persons shall be subject to the provisions of subsections (d), (e), and (f) of Section 3-1.111 of this article.

(§ VII, Ord. 64)

The provisions of this chapter shall not apply to the publication or sale of newspapers, magazines, and other periodicals. (This exemption shall not apply to job printing activities.)

(§ VIII, Ord. 64)

No statements required by the provisions of this article shall be conclusive as to the matters set forth therein, nor shall the filing of such statements preclude the Town from collecting by appropriate action such sums as are actually due and payable pursuant to the provisions of this chapter. Such statements and each of the several items therein contained shall be subject to audit and verification by the City Clerk or his or her deputies, or authorized employees of the Town, who are hereby authorized to examine, audit, and inspect such books and records of any licensee or applicant for a license as may be necessary in their judgment to verify or ascertain the amount of license tax due.

All licensees, applicants for licenses, and persons engaged in business in the Town are hereby required to permit an examination of such books and records for the purposes set forth in this section.

The information furnished or secured pursuant to the provisions of this section shall be confidential. Any unauthorized disclosure or use of such information by any officer or employee of the Town shall constitute a misdemeanor, and such officer or employee shall be subject to the penalty provisions of this chapter in addition to any other penalties provided by law.

(§ X, Ord. 64)

In addition to all other powers conferred upon him or her, the City Clerk shall have the power, for good cause shown, to extend the time for filing any required sworn statement for a period not exceeding 30 days and in such case to waive any penalty which would otherwise have accrued. The City Clerk shall have the further power, with the consent of the Council, to compromise any claim as to the amount of the license tax due.

(§ XII. Ord. 64)

(a) Filing. Any person aggrieved by any decision of the City Clerk with respect to the issuance or refusal to issue the license required by the provisions of this chapter may appeal to the Council by filing a notice of appeal with the Clerk of the Council.

(b) Hearings—Time and place. The Council shall thereupon fix a time and place for hearing such appeal.

(c) Hearings—Notices. The Clerk of the Council shall give notice to such person of the time and place ofthe hearing by serving such notice personally or by depositing it in the United States Post Office at Los Altos Hills, California, postage prepaid, addressed to such person at his or her last known address.

(d) Hearings—Determinations. The Council shall have the authority to determine all questions raised on such appeal. No such determination shall conflict with any substantive provision of this chapter.

(§ XI, Ord. 64)

All annual license taxes shall be due and payable in advance on the first business day in January of each year and shall become delinquent 30 days thereafter. License taxes covering new business operations commenced after January 1st shall be due and payable on the day such business is commenced and shall be delinquent 30 days thereafter. The license fee for a new business commenced after July 1st shall be 50% of the annual license fee specified in this chapter for that business. Unless otherwise specifically provided, license taxes shall not be prorated.

(§ XVII, Ord. 64, as amended by § 1, Ord. 153, and § 1, Ord. 234, eff. January 1, 1977)

For failure to pay a license tax when due, the City Clerk shall add a penalty of a percent of the license tax on the last day of each month after the due date thereof and the amount of which shall be set by resolution; provided, however, the amount of such penalty to be added shall in no event exceed a certain percent of the amount of the license tax due, the amount of which also shall be set by resolution.

(§ XVIII, Ord. 64; § 2, Ord. 328, eff. October 6, 1989)

The amount of any license tax and penalty imposed by the provisions of this chapter shall be deemed a debt to the Town. An action may be commenced in the name of the Town in any court of competent jurisdiction for the amount of any delinquent license tax and penalty.

(§ XXI, Ord. 64)

Persons required to pay a license tax for transacting and carrying on any business pursuant to the provisions of this chapter shall not be relieved from the payment of any license tax for the privilege of doing such business required by any other law of the Town, and such persons shall remain subject to the regulatory provisions of such other laws.

(§ III, Ord. 64)

The provisions of this chapter are enacted solely to raise revenue for municipal purposes and are not intended for regulation.

(§ II, Ord. 64)

Neither the adoption of this chapter nor its superseding of any portion of any other law of the Town shall in any manner be construed to affect any prosecution for the violation of any other law committed prior to July 6, 1960, 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 law to be posted, filed, or deposited, and all rights and obligations thereunto appertaining shall continue in full force and effect. The provisions of this chapter shall not be construed to approve, validate, or in any manner permit the expansion or extension of any use 'within the Town which is not in conformity with zoning and other laws of the Town.

(§ IV, Ord. 64)

(a) Authority. It shall be the duty of the City Clerk to enforce each and all of the provisions of this chapter, and the Chief of Police shall render such assistance in such enforcement as may from time to time be required by the City Clerk or the Council.

(b) Inspections. The City Clerk, in the exercise of the duties imposed upon him or her by the provisions of this chapter, and acting through his or her 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.

(c) Right of Entry. The City Clerk and each and all of his or her 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 by the provisions of this chapter to be licensed and demand an exhibition of the license certificate.

(d) Failure to Comply. Any person having such license certificate theretofore issued in his or her possession or under his or her control and who willfully fails to exhibit the same on demand shall be guilty of a misdemeanor and subject to the penalties provided for by this chapter. It shall be the duty of the City Clerk and each of his or her assistants to cause a complaint to be filed against any and all persons found to be violating any of the provisions of this chapter.

(§ XX, Ord. 64)

Any person violating any of the provisions of this chapter or knowingly or intentionally misrepresenting to any officer or employee of the Town any material fact in procuring the license provided for by this chapter shall be deemed guilty of a misdemeanor and, upon conviction thereof, shall be punishable as set forth in Chapter 2 of Title 1 of this Code.

(§§ XXIII and XXV, Ord. 64)

All remedies prescribed by the provisions of this chapter 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 of this chapter.

(§ XXII, Ord. 64)