§ 14.10

For the purposes of this chapter, the following words and phrases shall have the meanings respectively ascribed to them by this section:

Business means professions, trades and occupations and every kind of calling carried on for profit or livelihood, including the business of renting or leasing apartments.

E-commerce means commercial transactions conducted electronically on the Internet.

Fixed place of business means the premises occupied for the particular purpose of conducting the business thereat, and regularly kept open for that purpose, with a competent person in attendance for the purpose of attending to such business. Included in such term is the premises rented or leased by persons owning apartments located in the Town.

Gross receipts means the total amount of the sale price of all sales and the total amount charged or received for the performance of any act, service or employment of whatever nature it may be, for which a charge is made or credit allowed, whether or not such service, act or employment is done as a part of or in connection with the sale of materials, goods, wares or merchandise. Included in such term shall be all receipts, cash, credits and property of any kind or nature, and any amount for which credit is allowed by the seller to the purchaser without any deduction therefrom on account of the cost of the property sold, the cost of the materials used, labor, or service costs, interest paid or payable or losses or other expenses whatsoever.

Excluded from such term shall be cash discounts allowed and taken on sales, any tax required by law to be included in, or added to, the purchase price and collected from the consumer or purchaser, and such part of the sale price of property returned by purchasers upon rescission of the contract of sale as is refunded either in cash or by credit.

Home occupation has the same meanings as it does in the zoning ordinance.

Jobbing business means any business conducted solely for the purpose of selling goods, wares or merchandise in job lots to wholesale merchants for resale at wholesale to the trade by such wholesale merchants.

Quarter means a period of three (3) calendar months. The quarters begin on the first day of January, April, July and October of each year. The quarter shall include fractions thereof.

Real estate broker means the managing broker and/or partner of any real estate office.

Retail business means any business conducted for the purpose of selling, or offering to sell, any goods, wares or merchandise, other than as a part of a wholesale business and jobbing business.

Tax collector is the Finance Director or designee.

Vehicle means any device in, upon or by which any person or property is or may be transported or drawn upon a public street or highway, except devices moved by human power or used exclusively upon stationary rails or tracks.

Wholesale business means any business conducted solely for the purpose of selling goods, wares or merchandise in wholesale lots to retail merchants for resale at retail to the trade by such retail merchants.

(Code 1968, § 15-1; Ord. No. 1929, § I, 1-19-93; Ord. No. 2026, §§ V, VI, 2-18-97; Ord. No. 2336, § 1, 11-8- 22)

Cross reference— Definitions and rules of construction generally, § 1.10.015; zoning ordinance definitions, § 29.10.020.

Articles I through III of this chapter are enacted solely to raise revenue for Municipal purposes, and are not intended for regulation.

(Code 1968, § 15-2)

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.

(Code 1968, § 15-3; Ord. No. 1929, § II, 1-19-93)

location.

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; 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 separate places of business or branch establishments.

(Code 1968, § 15-4)

(a)

Nothing in this chapter shall be deemed or construed to apply to any of the following:

(1)

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.

(2)

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 person.

(3)

The conducting of any entertainment, concert, exhibition, or lecture on scientific, historical, literary, religious or moral subjects within the Town whenever the receipts of any such entertainment, concert, exhibition, or lecture is to be appropriated to any church or school or veteran association, or to any religious or benevolent purpose.

(4)

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 purpose and objects for which such organization or association was formed, and from which profit is not derived either directly or indirectly by any person.

(5)

Charitable nonprofit corporations recognized by the Franchise Tax Board and granted California tax exemptions as such, attributable to business activities conducted in the course of and in conjunction with community-wide events when the event has specific approval of the Town Council, or is permitted under the special event permit process, and when the proceeds of the business activity are entirely devoted to the purposes of the organization.

(b)

Every person commencing, transacting and carrying on in the Town any business in a home, whose annual gross receipts from such business are two thousand five hundred dollars ($2,500.00) or less, shall be exempted from the payment of a license tax under this chapter, but shall be required to obtain and display a license and shall pay a license fee of twenty dollars ($20.00). Where the annual gross receipts from such business exceeds two thousand five hundred dollars ($2,500.00) the license tax as imposed in this chapter shall apply.

(c)

No public utility making franchise payments to the Town shall be subject to the provisions of this chapter.

(d)

Any person claiming an exemption pursuant to this section shall file a verified statement with the Tax and License Collector stating the facts upon which such exemption is claimed, and shall furnish such other information and documentary evidence as the Tax and License Collector may require in connection with such claim for exemption.

(e)

The Tax and License Collector, upon a proper showing contained in the verified statement, and upon receipt of other information and documentary evidence required in connection with such claim for exemption, shall issue a license to such person claiming exemption under this section without payment to the Town of the license tax required by this chapter.

(f)

The Town Council 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 in this section.

(g)

Nothing in this section shall be deemed to exempt any organization or association from complying with any other provisions of this Code or any other ordinance of the Town requiring a permit from the Town Council or any Commission or officer of the Town to conduct, manage, or carry on any profession, trade, calling or occupation.

(Code 1968, § 15-5; Ord. No. 1929, § III, 1-19-93; Ord. No. 2026, § VII, 2-18-97)

(a)

Every person required to have a license under the provisions of this chapter shall make application for the same to the Tax and License Collector.

(b)

Such application shall furnish all information required to enable the Tax and License Collector properly to classify the business of the applicant, and determine the proper license tax to be paid by such applicant. Each applicant for a license shall properly fill in one (1) such application, sign the same and certify, under the penalty of perjury, that the contents thereof are true and correct. The completed applications shall be submitted to the Tax and License Collector who shall compute the proper amount of the license or registration tax.

(Code 1968, § 15-6)

(a)

Upon a person making application for the first business license under this chapter, or for a newly established business, in all cases where the amount of business license tax to be paid is based upon gross receipts or is graduated according to some other sliding scale, such person shall furnish to the Tax Collector, for guidance in ascertaining the amount of business license tax to be paid by the applicant, a written statement upon a form provided by the Tax Collector, signed and certified under penalty of perjury to be true and correct.

(b)

If the amount of the business license tax to be paid by the applicant is based upon the amount of gross receipts, the applicant shall estimate the amount of gross receipts for the period to be covered by the business license for the purpose of determining the licensing bracket which will be applicable 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 business license tax to be paid by the applicant. The tax so determined shall be tentative only and such person shall, by not later than January 31st following the period for which the license was issued, furnish the Tax Collector with a certified or sworn statement upon a form furnished by the Tax Collector, containing the data required to show the licensing bracket properly applicable to such person during the period of such business license, and the business license tax for such period shall be finally ascertained and paid in the manner provided in this chapter, after deducting from the

payment found to be due the amount paid at the time such first business 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 the written statement and paid the business license tax as required in this chapter.

(c)

If the amount of the business license tax to be paid by the applicant is graduated according to some sliding scale other than gross receipts, the applicant shall furnish to the Tax Collector for guidance in ascertaining the amount of business license tax to be paid, a certified or sworn statement upon a form provided by the Tax Collector setting forth such information as may be therein required and as may be necessary properly to determine the amount of business license tax to be paid by the applicant and which statement shall show, among other things, the number of vehicles or tonnage thereof or the number of seats, chairs, rooms, tables or other units used or involved in such person's business as of the time of filing such application. Such person shall thereupon pay the required license tax in advance, computed in accordance with the information contained in such statement.

(d)

Repealed.

(Code 1968, § 15-7; Ord. No. 1929, § IV, 1-19-93; Ord. No. 2026, §§ VIII, IX, 2-18-97; Ord. No. 2336, § 1, 11-8-22)

(a)

The applicant for renewal of the license under this chapter shall submit to the Tax and License Collector, for guidance in ascertaining the amount of the license tax to be paid by the applicant, a written statement upon a form to be provided by the Tax and License Collector, certified under the penalty of perjury to be true and correct, setting forth such information concerning the applicant's business during the preceding license period as may be required by the Tax and License Collector to enable the amount of the license tax to be paid by such applicant to be ascertained pursuant to the provisions of this chapter, and such statement shall be used as the basis for determining the amount of license tax to be paid by the applicant for the renewal period.

(b)

Where the license tax to be paid under this chapter is based upon gross receipts, only one (1) such statement need be filed during any calendar year (unless the Tax and License Collector requires a corrected statement to be filed), which statement shall be filed as provided in section 14.10.040 and on or before the thirty-first day of January of each year.

(Code 1968, § 15-8; Ord. No. 1929, § V, 1-19-93; Ord. No. 2026, § X, 2-18-97)

(a)

No statement required to be filed under this chapter 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 under this chapter. Such statement and each of the several items therein contained shall be subject to audit and verification by the Tax and License Collector.

(b)

All licenses, applicants for licenses and persons engaged in business in the Town shall permit an examination of such books and records for the purposes set out in this section.

(Code 1968, § 15-9)

Any information furnished or secured pursuant to sections 14.10.040, 14.10.045 or 14.10.050 shall be confidential, except:

(1)

The name and address of the business.

(2)

The name of the owner of the business.

(3)

The type of business.

(4)

Whether the tax required by this article has been paid.

Any unwarranted disclosure or use of information made confidential by this section by any officer or employee of the Town shall constitute a violation of this chapter and such officer or employee shall be subject to the penalty provisions of this Code. This section shall not apply to disclosure required by an order of a state or federal court or a written request made by a duly authorized representative of a district attorney or other law enforcement agency who is conducting an investigation of criminal wrongdoing.

(Code 1968, § 15-10; Ord. No. 2026, § XI, 2-18-97)

(a)

Upon a showing of good cause, the Tax and License Collector may extend the time for filing any required sworn statement or for payment of any required fee for a period not exceeding thirty (30) days, and, in such case, to waive any penalty that would otherwise have accrued. With the consent of the Town Council, the Tax and License Collector may compromise any claim as to the amount of license tax due under this chapter.

(b)

Any applicant requesting an extension of the time for filing any required sworn statement or for payment of any required fee and the waiver of any penalty must submit a written request to the Tax and License Collector. The Tax and License Collector shall give written response within thirty (30) days of receipt of request. Decisions of the Tax and License Collector regarding a time extension or penalty waiver are final.

(c)

Any applicant requesting to compromise any claim as to the amount of license tax due under this chapter must submit a written request to the Tax and License Collector. The Tax and License Collector must forward the request, along with a recommendation, to the Town Council within thirty (30) days of receipt. Decisions of the Town Council are final.

(Code 1968, § 15-11; Ord. No. 1929, § VI, 1-19-93; Ord. No. 2026, § XII, 2-18-97)

(a)

If any person fails to file any required statement within the time prescribed, or if, after demand therefor is made by the Collector, a corrected statement is not filed, the Collector may determine the amount of license tax due from such person by means of such information as may be obtained.

(b)

In case 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 mail, postage prepaid, addressed to the person so assessed at the last known address. Such person may, within ten (10) 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 not made within the time prescribed, the amount set by the Collector shall be final. If such application is made, the Collector must cause the matter to be set for hearing within thirty (30) days before the Town Council. The Collector shall give at least ten (10) days' notice in the manner prescribed above for the service of notice of assessment. The Council shall consider all evidence produced, and written notice of its findings, which findings shall be final, shall be served upon the applicant in the manner prescribed above for service of notice of assessment. Such hearings may be continued from time to time by the Council upon good cause being shown.

(Code 1968, § 15-12)

(a)

Unless otherwise specifically provided, all annual license taxes under the provisions of this chapter shall be due and payable in advance on the second day of January of each year; provided, that annual license taxes covering new operations commenced after the first day of January shall be due and payable in advance at the time of filing the application.

(b)

Except as otherwise provided, license taxes under this chapter, other than annual, shall be due and payable as follows:

(1)

Monthly license taxes shall be due and payable on the first day of each month in advance.

(2)

Weekly license taxes shall be due and payable on Monday of each week in advance.

(3)

Daily license taxes shall be due and payable each day in advance.

(Code 1968, § 15-13)

For failure to pay a license tax under this chapter when due, the Tax and License Collector shall add a penalty of twenty-five (25) percent of such license tax on the last day of each month after the due date thereof; provided, that the amount of such penalty to be added shall in no event exceed one hundred (100) percent of the amount of the license tax due. No license shall be issued to or renewed for any applicant who is delinquent in the payment of such license tax or penalty until such license tax and penalty are both paid in full.

(Code 1968, § 15-14)

In all cases, the applicant shall, upon filing the application, pay the prescribed minimum license fee in advance to cover the remaining portion of the current license period. However, in this connection, all fees with the exception of those paid pursuant to the gross receipts schedules shall be prorated as follows:

January 1—December 31 .....100%

April 1—December 31 .....75%

July 1—December 31 .....50%

October 1—December 31 .....25%

(Code 1968, § 15-15; Ord. No. 1929, § VII, 1-19-93)

The amount of any license tax and penalty imposed by the provisions of this chapter shall be deemed a debt to the Town and any person carrying on any business without first having procured a license from the

Town to do so shall be liable to an action in the name of the Town, in any court of competent jurisdiction, for the amount of license tax and penalties imposed on such business.

(Code 1968, § 15-16)

Upon the payment of the required license tax under this chapter, the Tax and License Collector shall issue to a person making application under this chapter a license which shall contain the name of the business licensed, the place where such business is to be transacted and carried on, the date of the expiration of such license and such other information as may be necessary for the enforcement of the provisions of this chapter.

(Code 1968, § 15-17; Ord. No. 1929, § VIII, 1-19-93)

A business license issued under this chapter shall expire at the end of the term for which the license or renewal is issued unless the license is renewed for an additional period.

(Code 1968, § 15-18; Ord. No. 2026, § XIII, 2-18-97; Ord. No. 2336, § 1, 11-8-22)

All licenses under this chapter shall be kept and posted in the following manner:

(1)

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.

(2)

Any licensee transacting and carrying on business, but not operating at a fixed place of business in the Town, shall keep the license in possession at all times while transacting and carrying on such business, or if issued for taxicabs or trucking firms under section 14.20.115, then the license shall be displayed prominently in the vehicle.

(Code 1968, § 15-19)

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 ten dollars ($10.00), have the license amended to authorize the transacting of such business under such license at some other location to which the business is or is to be moved.

A business license cannot be transferred with the sale of a business. The new owner must secure a new license within thirty (30) days of the date of purchase.

(Code 1968, § 15-20; Ord. No. 1929, § IX, 1-19-93)

Upon the filing of a declaration showing that a license has been lost or destroyed and payment of a duplicate license fee of ten dollars ($10.00), a duplicate license may be issued by the Collector to replace any license previously issued hereunder that has been lost or destroyed.

(Code 1968, § 15-21; Ord. No. 2026, § XIV, 2-18-97)

Any person aggrieved by any decision of an administrative officer or agency with respect to the issuance or refusal to issue any license under this chapter may appeal to the Town Council by filing a notice of appeal with the Town Clerk. The Town Clerk shall thereupon fix a time and place for hearing such appeal. The Town Clerk shall give notice to such person of the time and place of hearing by serving it personally, or by depositing it in the mail, postage prepaid, addressed to such person at the last known address. Such hearing may be continued from time to time by the Town Council upon good cause therefor being shown.

(Code 1968, § 15-22)

No license issued under the provisions of this chapter shall be construed as authorizing the conduct or continuance of any illegal or unlawful business.

(Code 1968, § 15-24)

(a)

It shall be the duty of the Tax and License Collector to enforce all of the provisions of this chapter.

(b)

The Tax and License Collector, in the exercise of the duties imposed under this chapter, 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)

The Tax and License Collector 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 under this chapter, and demand an exhibition of its license certificate. Any person possessing or having control of such license certificate theretofore issued, who wilfully fails to exhibit the same on demand, shall be guilty of a violation, and subject to the penalties of this Code. It shall be the duty of the Tax and License Collector to cause a complaint to be filed against any person found to be violating this chapter.

(Code 1968, § 15-25)

The conviction and imprisonment or fine of any person for engaging in any business without first obtaining a license to conduct such business shall not relieve such person from paying the license tax to conduct such business, nor shall the payment of any license tax prevent a criminal prosecution for the violation of any of the provisions of this chapter. All remedies prescribed in this chapter shall be cumulative and the use of one (1) 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.

(Code 1968, § 15-26)