Madera Municipal Code Ch. 1 Business Licenses

For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.

ANNUALLY. A twelve month period which begins on July 1 of each year, and ends on June 30 of that same year.

BUSINESS. Professions, trades, occupations, and all and every kind of calling carried on for profit or livelihood.

COLLECTOR. The License Tax Collector of the city or such other officer of the city as may be charged with the collection of the fees and the issuance of the licenses.

ESTABLISHED or FIXED PLACE OF BUSINESS. Permanent stores, offices, or places within the city where business is legally and regularly transacted from month to month in such manner as business of that nature is generally or customarily carried on and conducted and when the circumstances show an intention to become an established, fixed, and continuous part of the regular and legitimate business life of the city. In all other cases such facts must be shown by the exhibition of a bona fide lease or rental agreement to the premises where such business is to be conducted, such lease or rental agreement to be for a minimum period of not less than six months thence next ensuing.

GROSS RECEIPTS. 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 for which a charge is made or credit allowed) and shall include all commissions, fees, and trading profits earned, made, or charged as agent, principal, dealer, trader, or counsellor. Excluded from GROSS RECEIPTS shall be:

(1) Cash discounts allowed and taken on sales;

(2) Any tax required by law to be included in, or added to, the purchase price and collected from the consumer or purchaser;

(3) Such part of the sale price of the property returned by purchasers upon rescission of the contract of sale as is refunded either in cash or by credit; and

(4) The value of the property accepted as part of the purchase price and which property will later be sold.

ITINERANT MERCHANT or ITINERANT VENDOR. All persons, both principal and agent, who engage in a temporary or transient business in the city, selling or offering to sell goods, wares, merchandise, or any other thing of value, with the intention of conducting such business for a period of less than six months, and who, for the purposes of such business, hires, uses, or occupies any room, doorway, vacant lot, building or other place for the exhibition for sale, or sale, of goods, wares, merchandise or other thing of value. If any such place, occupied or used for such business, is rented or leased for a period of less than six months, such fact shall be presumptive evidence that the business carried on therein is a transient business, and any person so engaged shall not be relieved from the provisions of this chapter or from payment of the license taxes herein provided for such business by reason of any temporary association with any local dealer, trader, merchant, or auctioneer. ITINERANT MERCHANT or ITINERANT VENDOR shall not include commercial travelers or selling agents selling their goods exclusively to merchants, dealers, or traders, whether selling for present or future delivery by sample or otherwise, nor to peddlers, as the same are defined in this chapter, nor to persons selling fruits, vegetables, eggs, butter, or other farm or ranch products of their own farm or dairy, exclusively.

JOBBING BUSINESS. Every business conducted solely for the purpose of selling or offering for sale goods, wares, or merchandise in job lots to wholesale merchants for resale at wholesale to the trade by the wholesale merchants.

MANUFACTURER. Any person engaged in making materials, raw or partly finished, into wares or articles suitable for use.

NEWLY ESTABLISHED BUSINESS. A business in existence and operation for less than three months.

PEDDLER. Any person who goes from house to house, place to place, or in or along the streets within the city selling or offering to sell, barter, or exchange, and making or offering to make immediate delivery of any goods, wares, merchandise, or any thing of value in possession of the peddler (except religious publications, religious newspapers, or other religious periodicals) to persons other than manufacturers, wholesalers, jobbers, or retailers of such commodities; provided that a producer who furnishes directly and delivers any poultry, eggs, butter, fruit, vegetables, or meat being exclusively the produce of his or her own garden, farm, ranch, or dairy to a person in the city shall not be deemed a peddler within the meaning of this chapter.

QUARTER. A period of three calendar months. The quarters referred to in this chapter shall begin on July 1, October 1, January 1, and April 1 of each year. The quarter shall include fractions thereof.

RETAIL BUSINESS. Every business conducted for the purpose of selling or offering for sale any goods, wares, or merchandise, other than as a part of a WHOLESALE BUSINESS or JOBBING BUSINESS as defined in this section.

SOLICITOR or CANVASSER. Any person who goes from house to house or from place to place in the city, selling or taking orders for, or offering to sell or take orders for, any goods, wares, merchandise or articles for future delivery, or selling or taking orders for any service to be furnished or performed in the future at any place in the city other than a fixed place of business, or for making, manufacturing, treating, or repairing any article or thing whatsoever for future delivery.

VEHICLE. Every 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. Every business conducted solely for the purpose of selling or offering for sale goods, wares, or merchandise in wholesale lots to retailers for resale to the trade by the retailers.

('61 Code, § 6-1.01) (Ord. 228 N.S., passed - - ; Am. Ord. 709 C.S., passed 9-15-99)

This chapter is enacted to raise revenue for municipal purposes and for the regulation of certain businesses mentioned herein.

('61 Code, § 6-1.02) (Ord. 228 N.S., passed - - )

Neither the adoption of this chapter nor its superseding of any portion of any other ordinance of the city shall in any manner be construed to affect the prosecution for violation of any other ordinance committed prior to July 1, 1954, 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 ordinance to be posted, filed, or deposited. All rights and obligations hereto appertaining shall continue in full force and effect.

('61 Code, § 6-1.03) (Ord. 228 N.S., passed - - )

Any person required to pay a license tax for transacting and carrying on any business under this chapter shall be relieved from the payment of any license tax for the privilege of doing such business which tax has been required under this code or any other laws of the city, but shall remain subject to the regulatory provisions, if any, of such other laws. The provisions of this section shall not apply to inspection fees, permit fees, or the regulatory license fees provided for in this chapter. The provisions of this section shall not be applicable to any tax levied pursuant to the "Parking and Business Improvement Area Law of 1965" which is imposed by special ordinance of the Council.

('61 Code, § 6-1.04) (Ord. 228 N.S., passed - - ; Am. Ord. 124 C.S., passed 6-26-68)

Except as otherwise provided in this chapter, license taxes in the amounts prescribed in this chapter are imposed upon all business transacted or carried on in the city. It shall be unlawful for any person to commence, transact, engage in, or carry on any business in the city without first having procured a license from the city so to do, or without complying with any and all applicable regulations of this chapter and other related or relevant laws of the city. Each day any such business is carried on without a license and/or without such compliance shall constitute a separate violation of the provisions of this chapter for each and every day such business is so carried on. Such license, when issued, shall authorize the person obtaining the same to transact the business described therein at the particular locality within the city designated in such license during the term stated therein.

('61 Code, § 6-1.05) (Ord. 228 N.S., passed - - )

(A) Every person required to have a license under the provisions of this chapter shall make application for the same to the License Tax Collector. The applicant shall furnish all information required to enable the License Tax Collector to properly classify the business of the applicant and determine the proper license fees to be paid by such applicant. Upon the payment of the prescribed tax, the License Tax Collector shall issue to such person a license which shall state on the face thereof the following:

(1) The name of the person to whom the license is issued and the date of issue;

(2) The kind or kinds of business licensed thereby;

(3) The place where such business is to be transacted and carried on;

(4) That the license is permanent or, if only temporary or limited, the expiration date thereof; and

(5) Such other information as the License Tax Collector shall require or as may be necessary for the enforcement of the provisions of this chapter.

(B) A license once issued shall remain valid so long as the required license tax payments are made within the time and manner required by the provisions of this chapter.

('61 Code, § 6-1.06) (Ord. 228 N.S., passed - - ; Am. Ord. 302 N.S., passed - - )

Persons first starting a business shall pay the prescribed tax for such business based on the estimated gross monthly receipts to be calculated upon the whole or partial quarters remaining in the fiscal year in which the application for a business license is made plus such sum as is designated by the City Council for expense of issuance of a license.

('61 Code, § 6-1.07) (Ord. 228 N.S., passed - - ; Am. Ord. 302 N.S., passed - - ; Am. Ord. 94 C.S., passed 7-5-66; Am. Ord. 399 C.S., passed 7-6-82; Am. Ord. 709 C.S., passed 9-15-99)

No statement shall be conclusive upon the city or upon any officer thereof as to the matters set forth therein, nor shall the claim of the same preclude the city from collecting by appropriate action such sum as is actually due and payable pursuant to this chapter. No such statement shall prejudice the right of the city to fix the amount of the license tax at a higher amount should there be reason to believe that such business should have a higher rating than that shown by such statement, nor to recover any amount that may be ascertained to be due from such person in addition to the amount shown by such statement if it should be found to be incorrect. The License Tax Collector shall, and is authorized to, fix the amount of such license at a higher rate when he or she has reason to believe, or evidence that, such statement is incorrect. Such statement and each of the several items therein contained shall be subject to audit and verification by the License Tax Collector, his or her deputies, or authorized employees of the city who are 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 fee due. All licensees, applicants for licenses, and persons engaged in business in the city are required to permit an examination of such books and records for the purposes aforesaid. The information furnished or secured pursuant to the provisions of this chapter shall be confidential. Any unwarranted disclosure or use of such information by any officer or employee of the city shall constitute a misdemeanor, and such officer or employee shall be subject to the penalty provisions of this chapter.

('61 Code, § 6-1.08) (Ord. 228 N.S., passed - - )

If any person fails to file any required statement within the time prescribed, or if after demand therefor made by the License Tax Collector such person fails to file a corrected statement, the License Tax Collector may determine the amount of license tax due from such person by means of such information as he or she may be able to obtain. In case such a determination is made, the License Tax Collector shall give a notice of the amount so assessed by serving it personally or by depositing it in the US Post Office at the city, postage prepaid, addressed to the person so assessed at his or her last known address. The License Tax Collector must cause the matter to be set for hearing by the Council, and he or she shall give at least ten-day notice to such person of the time and place of hearing 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 thereon, which findings shall be final, shall be served upon the applicant in the manner prescribed above for service of notice of assessment.

('61 Code, § 6-1.09) (Ord. 228 N.S., passed - - )

Whenever any person is engaged in two or more businesses at the same location, such person shall be issued one license which shall specify on its face all such businesses. The license tax to be paid shall be computed as if one business were being conducted at such location, except that businesses listed in this chapter as having a flat fixed rate per quarter shall in every case be regarded as a separate business.

('61 Code, § 6-1.10) (Ord. 228 N.S., passed - - )

(A) In the event a business license issued under the provisions of this chapter has been mutilated, destroyed, or lost, the licensee shall immediately apply to the License Tax Collector for a duplicate license and shall pay the fee for reissuing the license as set by resolution of the Council.

(B) Any business license which has been suspended, revoked, or repossessed shall not be reissued until all required license fees, penalties, and interest have been paid, plus the sum of $1.

('61 Code, § 6-1.11) (Ord. 228 N.S., passed - - ; Am. Ord. 302 N.S., passed - - ; Am. Ord. 709 C.S., passed 9-15-99)

Except as otherwise specifically provided in this chapter, every person receiving a license under the provisions of this chapter and carrying on a business at a fixed place of business shall keep such license posted and exhibited in some conspicuous place in his or her business while such license is in force. All persons having such license and not having a fixed place of business shall carry such license upon his or her person at all times while carrying on the business for which it was granted. Every person having a license under the provisions of this chapter shall produce and exhibit the same whenever requested so to do by the License Tax Collector or any of his or her deputies or assistants. Every person or peddler who shall fail or refuse to post, exhibit on demand, or display, as the case may be, the license required by this chapter shall, in addition to the penalties imposed by this chapter, have his or her license revoked as provided in § 6-1.17 of this chapter.

('61 Code, § 6-1.12) (Ord. 228 N.S., passed - - )

No license issued pursuant to the provisions of this chapter shall be in any manner assignable or transferable 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 of named to be continued or transacted thereunder, or at any place other than therein mentioned or named; provided, however, 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 therefor and paying a fee as set by resolution of the Council, have the license amended to authorize the transacting and carrying on of such business under the license at some other location to which the business is, or is to be, moved. When a licensee who conducts a business from a fixed place of business in the city makes a bona fide sale of the business, the license is not transferable and shall expire without refund to the licensee. Notwithstanding the fact that the license is nontransferable, the purchaser of the business applying for a new license shall receive a credit in the prorated amount of business license tax paid by the seller for the unexpired term of the sellers license, which credit shall be applied only to the payment of the new applicants business license tax. The person establishing or taking over the business shall come within the new business provisions as set forth in § 6-1.07 of this chapter.

('61 Code, § 6-1.13) (Ord. 228 N.S., passed - - ; Am. Ord. 709 C.S., passed 9-15-99)

(A) In the event any tax payment due under the provisions of this chapter shall become delinquent, the License Tax Collector is authorized to repossess, upon written demand therefor, the business license for which such tax payment is due. Any business license so repossessed shall not be returned to the licensee until such licensee has fully paid all delinquent business license taxes, plus applicable penalties and interest incurred and accrued by reason of such delinquencies.

(B) In the event a business license is repossessed for delinquent taxes, it shall be unlawful to conduct business within the city without such license.

(C) It shall be unlawful for any person to post or exhibit, or permit to be posted or exhibited, any license which has expired or which may have been revoked, or to post or exhibit any such license during any period that such license is suspended as provided in § 6-1.17 of this chapter.

('61 Code, § 6-1.14) (Ord. 228 N.S., passed - - ; Am. Ord. 302 N.S., passed - - )

Every license issued shall become null and void at the expiration of the term for which it is issued.

('61 Code, § 6-1.15) (Ord. 228 N.S., passed - - )

Any person aggrieved or dissatisfied by any decision of an administrative officer with respect to the issuance or refusal to issue such license as required by this chapter may appear before the Council at the next regular meeting thereof with reasons, if any, why the license fee should be in accordance with the statement of the aggrieved person. The finding of the Council thereon shall be conclusive, and the Council shall direct the License Tax Collector to issue the license in accordance with such finding.

('61 Code, 6-1.16) (Ord. 228 N.S., passed - - )

(A) All licenses granted under the provisions of this chapter are subject to revocation by the City Council at any time for any of the following reasons:

(1) If the conditions of the license or any of the terms of this chapter have been violated;

(2) If the license was obtained by misrepresentation;

(3) If the business for which the license was granted is conducted in such a manner as to be a menace to the safety of the community.

(B) Before revoking any license, the Council may suspend the same, and the privileges granted therein, for one week, or until the next regular meeting of the Council, and notice of a hearing upon such revocation shall be given to the licensee by the License Tax Collector. At the time specified in the notice, the holder of the suspended license may appear before the Council and show cause, if any, why the license should not be revoked. Upon his or her failure to appear, or if after such hearing the Council funds there is good and sufficient cause for revoking the license, the license shall be revoked, and the finding of the Council thereon shall be conclusive. It shall be unlawful for any person to continue in any business for which the license has been issued during such time that the license is suspended or after it has been revoked. On revocation of any license, no part of the license tax shall be returned but shall be forfeited to the city. Nothing in this section shall be deemed to authorize the continuation of any business for which a license tax has not been paid, the terms and provisions of this section relating only to revocation of licenses for cause other than nonpayment of required fees.

('61 Code, § 6-1.17) (Ord. 228 N.S., passed - - ; Am. Ord. 579 C.S., passed 12-18-91)

Licensees of any establishment who sell or furnish alcoholic beverages for consumption on the premises shall operate the establishment in such a manner as to insure the safety of the customers and employees, and shall be governed by the following:

(A) After three disturbance calls to any one establishment per single business day, the establishment shall close for the remainder of that business day. The third call will be prima facie evidence that the establishment cannot or will not exercise reasonable control to insure the safety to the customers and employees of the establishment.

(B) Failure to report disturbances which result in injury, as defined in Cal. Penal Code § 245, or death to any person will result in a revocation of the establishment's city business license, and a license may not be re-issued to the licensee for a period of five years.

(C) Failure to report disturbances which result in an injury of any kind to any customer or employee of the establishment will be grounds for suspension of the business license for up to 30 days per incident, in the discretion of the Chief of Police who is authorized to impose such suspension.

(D) A closure of three times within 30 days will be prima facie evidence that the establishment cannot or will not exercise reasonable control to insure the safety of the customers and employees of the establishment, and a petition will be filed with the Alcoholic Beverage Control to revoke the liquor license of the establishment as a public nuisance.

(E) Failure to close when ordered to do so will result in the immediate revocation of the city business license, and any violation of this chapter shall be punishable by an administrative fine of $500 per day for each day of operation without the business license.

(F) Any person violating any of the provisions of this section shall be guilty of a misdemeanor and upon conviction thereof shall be punished by a fine of not more than $500 or by imprisonment in the County Jail for not more than six months or by both such fine and imprisonment

('61 Code, § 6-1.17.1) (Ord. 381 C.S., passed 9-7-81)

(A) All license fees due under the provisions of this chapter shall be paid in advance to the city in lawful money of the US at the office of the License Tax Collector. Tax payments shall not be prorated. Due dates shall be as follows:

(B) Annual tax payments. Delinquent at 5:00 p.m. on the thirtieth calendar day after the tax is due.

(Ord. 228 N.S., passed - - ; Am. Ord. 302 N.S., passed - - ; Am. Ord. 709 C.S., passed 9-15-99)

(A) (1) License tax payments shall be delinquent as follows:

(2) Annual tax payments. Delinquent at 5:00 pm. on the 30th calendar day after the tax is due.

(B) In the event a license tax payment becomes delinquent, a penalty of 10% of the amount of the tax shall be added thereto. The penalty shall be collected and payment thereof shall be enforced in the same manner as other license taxes are collected and payment thereof is enforced; provided, however, that the word "paid" shall, for the purposes of this section, be held to mean and include actual receipt of payment in the office of the License Tax Collector. Daily license tax payments shall be subject to a 10% penalty if not made prior to the beginning of any act or business activity required to be licensed under the provisions of this chapter. The provisions of this chapter for delinquencies and penalties shall not be construed in any way as affecting the liability of the person in default for prosecution on account of failure to pay his or her license fee as is prescribed.

('61 Code, § 6-1.19) (Ord. 228 N.S., passed - - ; Am. Ord. 233 N.S., passed - - ; Am. Ord. 302 N.S., passed - - ; Am. Ord. 709 C.S., passed 9-15-99)

The amount of any license tax imposed by the provisions of this chapter, and any and all penalties and interest for the non-payment thereof, shall be deemed a debt due to the city from and against any person doing any business within the city for which a license is required by this chapter. Such persons shall be liable to 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 for such business, together with all penalties then due thereon as in this chapter provided, and for the costs of suit.

('61 Code, § 6-1.20) (Ord. 228 N.S., passed - - )

(A) Constitution or statutes of the country or of the state. Nothing in this chapter will be deemed or construed to apply to any person transacting or carrying on any business exempt from the payment of municipal corporation taxes by virtue of the Constitution or applicable statutes of the country or of the state.

(B) Charitable organizations. The provisions of this chapter shall not be deemed or construed to require the payment of a license tax to conduct, manage, or carry on any business, occupation, or activity from any institution or organization which is conducted, managed, or carried on wholly for the benefit of charitable purposes or from which a profit is not derived, either directly or indirectly, by any person. No license tax shall be required for the conduct of any entertainment, concert, exhibition, or lecture on scientific, historical, literary, religious, or moral subjects within the city whenever the receipts of any such entertainment, concert, exhibition, or lecture are to be appropriated to any church or school or to any religious or benevolent purpose. No license tax shall be required for the conduct 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 exclusively for the purposes for which such organization or association was formed and from which profit is not derived, either directly or indirectly, by any person. Nothing in this subsection shall be deemed to exempt any such organization or association from complying with the provisions of this code or any law of the city requiring a permit from the Council or any commission or officer of the city to conduct, manage, or carry on any profession, trade, calling, or occupation. No exemption shall be granted under this chapter to any professional circus or carnival.

(C) Public sales. The provisions of this chapter shall not be deemed or construed to require the payment of a license tax to conduct, manage, or carry on any public auction for the sale of any goods belonging to the country, the state, or the county or for the sale of property by virtue of any process issued by any court, or for the sale of property by virtue of any deed of trust, or for the bona fide sale of household goods at the domicile of the owner thereof, or for the sale at auction or otherwise of merchandise or salvage from any wreck, fire, or other calamity occurring in the city for the purpose of adjusting the loss sustained by reason of such fire, wreck, or other calamity, or for the sale at auction or otherwise of any stock of goods by any assignee for the benefit of creditors, or receivers in bankruptcy or their assignees for the purpose of liquidating and adjusting the debts and liabilities of any person having a permanent place of business in the city.

(D) Veterans. Every honorably discharged veteran who meets the requirements of Cal. Bus & Prof. Code § 16001 shall be permitted to distribute circulars and to vend, hawk, or peddle any goods, wares, merchandise, fruits, or vegetables (not otherwise prohibited by law) in the city without paying a license tax or fee therefor. Such veteran shall present his or her certificate of discharge to the License Tax Collector and show proof of his or her identity as the person named therein and proof of his or her physical disability. The License Tax Collector shall, and he or she is authorized to, issue to the honorably discharged veteran a license, free of charge.

(E) Blind persons. Blind persons licensed by the Bureau of Vocational Rehabilitation in the State Department of Education may be permitted to operate vending stands for the sale of newspapers, periodicals, candy, chewing gum, tobacco products, picture postcards, and such other articles as may be approved by the Bureau (and not otherwise prohibited by law) in the city without paying a license fee therefor. As used in this section, the term BLIND PERSON means a person having not more than 10% visual acuity in the better eye with correction. Such blindness shall be certified by a licensed physician and surgeon who specializes in diseases of the eye. The License Tax Collector shall issue a permit to such person upon proof of his or her qualifications.

(F) Interstate commerce. Every peddler, solicitor, or other person claiming to be entitled to exemption from the payment of any license provided for in this chapter upon the ground that such license casts a burden upon his or her right to engage in commerce with foreign nations or among several states, or conflicts with the regulations of the US Congress respecting interstate commerce, shall file a verified statement with the License Tax Collector disclosing the interstate or other character of his or her business entitled to such exemption. Such statement shall set forth the name and location of the company or firm for which the orders are to be solicited or secured, the name of the nearest local or state manager, if any, and his or her address, the kind of goods, wares, or merchandise to be delivered, the place from which the same is to be shipped or forwarded, the method of solicitation or taking orders, the location of any warehouse, factory, or plant within the state, the method of delivering the names and locations of the residences of the applicants. and any other (acts necessary to establish such claim of exemption. A copy of the order blank, contract form, or other papers used by such person in taking orders shall be attached to the affidavit for the information of the License Tax Collector. If it appears that the applicant is entitled to such exemption, the License Tax Collector shall forthwith issue a free license.

(G) Claims for exemption. Any person claiming an exemption pursuant to this section shall file a verified statement with the License Tax Collector stating the facts upon which exemption is claimed.

(H) Licenses. The License Tax Collector, upon a proper showing contained in the verified statement, shall issue a license to such person claiming an exemption under this section without payment to the city of the license tax required by this chapter.

(I) Revocation. The License 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 as provided in this section.

('61 Code, § 6-1.21) (Ord. 228 N.S., passed - - )

(A) Rate of tax.

(1) Every person who, at a permanent place of business within the city, sells or offers for sale any goods, wares, or merchandise, except as otherwise provided for in this chapter, either as principal or agent, whether on commission or otherwise, and whether for present or future delivery, or whether such goods, wares, or merchandise is owned by, or consigned to, such person, and every person engaged in any other lawful business not otherwise licensed under this chapter shall pay an annual license tax based upon average monthly gross receipts in accordance with the following schedule in § 6-1.22(A)(3).

(2) Taxes imposed on average monthly gross receipts from $.01 to $3,000 apply only to residential rentals as specified in § 6-1.28; all others shall pay the minimum set forth in subsection § 6-1.22(F).

(3) Average monthly gross receipts schedule.

(B) Retail. For every person conducting a business exclusively at retail, the license tax shall be accordance with the rates set forth in subsection § 6-1.22(A)(3) of this section.

(C) Wholesale and manufacturing. Every person with a fixed place of business within the city and conducting a business exclusively for wholesale, manufacturing, or food processing, including the production of dairy products, frozen fruits, or vegetables, shall pay an annual license tax equal to one-half of the license tax set forth in subsection § 6-1.22(A)(3) of this section.

(D) Wholesale and retail. Every person conducting both a wholesale and a retail business from the same premises shall file with the License Tax Collector a segregated statement of his or her sales for the preceding year, segregating the wholesale sales and the retail sales, and the sales or receipts from each such class of business shall be reported separately. The license tax for such combined wholesale and retail sales shall be computed annually as follows: the amount in the preceding year of the average monthly retail gross receipts shall be added to one-half the amount of the average monthly wholesale gross receipts in the preceding year. The amount of the annual license tax due shall then be determined by using the total sum, as so computed, with reference to, and calculated under, the schedule set forth in subsection § 6-1.22(A)(3) of this section.

(E) Outside firms making wholesale deliveries inside the city. Every person, other than one having a fixed place of business in the city, engaged in the business of using the public streets of the city for the operation of motor vehicles in wholesale deliveries of cakes, pies, cookies, bakery products, meat products, groceries, grocery products, petroleum products, gasoline, automobile parts, automobile accessories, or other goods or merchandise, and sold by such persons at wholesale, shall pay a license tax of $120 annually. Any person so engaged shall not be relieved from the provisions of this section by associating temporarily with any dealer or merchant or by reason of conducting such business in connection with, or in the name of, any local dealer or merchant. The provisions of this section shall have no application to motor vehicle carriers subject to the jurisdiction of the Public Utilities Commission of the state when the sale, delivery, or distribution of merchandise by such motor vehicle carriers within the city is occasional and incidental to business conducted elsewhere.

(F) Minimum and maximum license tax. Except for residential rentals, the minimum license tax to be paid by any licensee under this section shall be $40 per year. The maximum license tax to be paid by any licensee under this section shall be $1056 per year.

(G) Employees excluded. This section shall not be construed as requiring a license from any person engaging in any business solely as an employee of another person, which employer is licensed under this chapter, except as otherwise provided in this chapter.

(H) Partnerships. Members of a partnership maintaining one office in the city engaged in any occupation shall pay only one license, except as otherwise provided in this chapter.

(I) Franchises. No license tax under this section shall be paid by any person who pays a franchise tax to the city based upon the gross receipts from the sale of gas or electricity, unless such person sells other merchandise within the city. In such case, such person shall pay a gross receipts tax under the provisions of this section, based upon the gross receipts from the sale of such other merchandise.

('61 Code, § 6-1.22) (Ord. 228 N.S., passed - - ; Am. Ord. 81 C.S., passed 8-5-65; Am. Urgency Ord. 302 C.S., passed 6-23-78; Am. Ord, 303 C.S., passed 6-30-78; Am. Ord, 410 C.S., passed 6-20-83; Am. Ord. 597 C.S., passed 5-17-93; Am. Ord. 709 C.S.; passed 9-15-99)

(A) Except as otherwise provided in this chapter, every person engaged in managing, conducting, operating, or practicing any business or profession other than the sales of goods, wares, or merchandise of manufacturing or processing at wholesale shall pay a license tax of $200 per year, or an annual license tax based upon average monthly gross receipts in accordance with the schedule set forth in subsection § 6-1.22(A)(3) of this chapter.

(B) Nothing in this section shall be construed or deemed to apply to any person engaged in any profession or occupation solely as the employee of any other person conducting, carrying on, or managing such business, occupation, or profession in the city, but if such employee shares in the profits of the business, he or she shall be liable for such tax. A separate tax shall be paid by each member of every firm, association, or partnership. Any person conducting two or more such businesses, occupations, or professions at the same place of business shall be required to take out one license where conducted at the same place of business, but the license shall specify the businesses, occupations, or professions for which the license is issued.

(Ord. 228 N.S., passed - - ; Am. Urgency Ord. 302 C.S., passed 6-23-78; Am. Ord. 303 C.S., passed 6-30-78; Am. Ord. 709 C.S., passed 9-15-99)

Every person exhibiting or charging a compensation for the use of any microscope, telescope, lung or muscle tester, photographic diversion, ball, knife, or ring thrower, galvanic batter, talking machine, projectoscope, or machine of like character shall pay a license tax of $10 per day for each machine. This section shall not apply to music devices or pinball machines. (See §§ 6-1.62 and 6-1.68 of this chapter, respectively.)

('61 Code, § 6-1.26) (Ord. 228 N.S., passed - - )

Every person carrying on a show where the exhibition or performance consists wholly of trained animals shall pay a license tax of $10 for each day.

(Ord. 228 N.S., passed - - )

Every person conducting or maintaining real property in the city for rental as a dwelling unit, whether as a single-family, two-family, or multi-family residential unit, except the Housing Authority of the city and owners of motels and hotels, which are taxed pursuant to the provisions of Chapter 3 of Title 8 of this code, shall pay an annual license tax based upon the average monthly gross receipts for such rental units in accordance with the schedule set forth in § 6-1.22 of this chapter. Applications for issuance of a business license for residential income properties shall be submitted to the Director of Finance together with a fee as set by Council Resolution no later than June 17, 1994 or within one calendar year of commencement of the use of the property as rental income property, either as a new use or as a change of use. This application fee shall not apply to any property for which a business license has been applied for and previously obtained. Any owner who fails to make application for such a license within the time frame specified herein shall be charged a penalty of an additional $25 for the application fee plus ½ the amount of tax to be imposed for the year. Such penalty may be waived at the discretion of the Director of Community Development or his or her designated representative upon a finding that such applicant did not have notice of such requirement.

('61 Code, § 6-1.28) (Ord. 228 N.S., passed - - ; Am. Urgency Ord. 302 C.S., passed 6-23-78; Am. Ord. 303 C.S., passed 6-30-78; Am. Ord. 597 C.S., passed 5-17-93; Am. Ord. 617 C.S., passed 3-16-94; Am. Ord. 709 C.S., passed 9-15-99)

Every person conducting, carrying on, or managing an arcade shall pay a license tax of $200 per year which shall cover all amusement machines, except pinball machines and music devices which are licensed by §§ 6-1.68 and 6-1.62 of this chapter, respectively. For the purposes of this section, an arcade is defined to be one general enclosure in which is conducted the business of operating or exhibiting amusement machines.

('61 Code, § 6-1.30) (Ord. 228 N.S., passed - - ; Am. Ord. 709 C.S., passed 9-15-99)

(A) Licenses required. Every person conducting, carrying on, or managing the business of an auctioneer shall pay a license tax of $40 per year; provided, however, if the person by, or for, whom the auctioneering is done is an itinerant merchant or vendor of goods, wares, or merchandise, the license tax shall be $50 per day. This section shall not apply to any person selling his or her own goods, wares, or merchandise at his or her permanent place of business in the city when such person, or a bona fide member of such firm or corporation, shall act in the capacity of auctioneer. For the purposes of this section, an itinerant merchant or vendor of goods is defined to be a person, whether as principal or agent, who engages in a temporary or transient business in the city selling goods, wares, and merchandise and who, for such purpose, leases or occupies a room, store, building, structure, or place in the city for the exhibition or sale of such goods, wares, or merchandise. Such person shall not escape the payment of the higher license by temporarily associating with any local merchant, dealer, or tradesman or by conducting such temporary or transient business in connection with, or as a part of, or in the name of any local dealer, merchant, or auctioneer.

(B) Fire, wreck, and bankrupt sales. For every person conducting, carrying on, or managing a fire sale, wreck sale, or bankrupt sale, the license tax shall be the sum of $50 per day. For the purposes of this section, a fire sale or wreck sale is defined to be and include the sale of goods, wares, or merchandise salvaged from a fire, wreck, or other calamity. A bankrupt sale is defined to be and include the sale of goods, wares, and merchandise which have been previously purchased from a trustee or receiver in bankruptcy, or a trustee or receiver in insolvency, or trustee for the benefit of creditors. No license shall be required under the provisions of this section for the sale of goods, wares, or merchandise salvaged from any fire, wreck or other calamity in the city, or for any bona fide sale of goods, wares, and/or merchandise in any bankruptcy, receivers', trustees' or assignees' sale within the city.

(C) Permit application; bond.

(1) Before an auction sale can be held in the city a permit must be obtained from the License Tax Collector, and a surety bond in the amount of $1,000 shall be filed with the city guaranteeing proper conduct of the sale. In the event the auctioneer conducting the sale is not a regularly and permanently located and licensed auctioneer in the city, a license in the sum of $10 per day must also be secured from the city. The person desiring the license must file with the city a sworn statement as follows:

(a) Either that the merchandise to be sold is a part or all of the stock of a merchant who has regularly done business in the city for a period of not less than one year prior to the date of the application for a license, and that no stock has been added in anticipation of such sale within 60 days; or

(b) The source from which the merchandise was produced.

(2) No permit or license shall be issued until the applicant shall file with the city a duplicate itemized inventory of all of the goods to be sold. At all times during the conduct of the sale a city inspector shall be present whose duty it shall be to check all sales against the itemized inventory. No goods shall be sold which are not included in the itemized inventory.

(D) Permit fee. The cost of a permit to conduct an auction sale shall be $5. The permittee shall also pay to the city a daily fee of $5 to pay for the presence of the City Inspector.

(E) Sales of jewelry. In the sale of merchandise classified as jewelry, a tag or label shall be attached to each article giving clearly a true statement of the kind and quality of the metal of which such article is made or plated. The true name, weight, quality, and color of any precious or semi-precious stone must be furnished in writing at the time of the sale to the purchaser of the stone.

(F) Term of sale. No auction sale shall continue longer than 30 days within a period of 12 months.

(G) Cause for permit revocation. Misrepresentations, substitutions, the use of cappers or puffers, or the sale of goods not listed on the itemized inventory shall be strictly prohibited and shall be sufficient cause for the cancellation of the permit or license to conduct the sale.

(H) Exemptions. No permit or license shall be required to conduct an auction sale when such sale is held under the order of any court or judge or under the authority of any mortgage or deed of trust.

('61 Code, § 6-1.31) (Ord. 228 N.S., passed - - ; Am. Ord. 709, passed 9-15-99)

Every person who sells any bankruptcy, assigned, or damaged goods, wares, or merchandise shall pay a license tax of $100 per day. The provisions of this section shall not apply to any stock of goods owned by any person actually conducting a permanent business in the city whose stock has been assigned in bankruptcy.

('61 Code, § 6-1.32) (Ord. 228 N.S., passed - - )

Every person conducting, managing, or having control or charge of billiard tables or pool tables shall pay a license tax of $12 per year for each such table.

('61 Code, § 6-1.37) (Ord. 228 N.S., passed - - ; Am. Urgency Ord. 302 C.S., passed 6-23-78; Am. Ord. 303 C.S., passed 6-30-78; Am. Ord. 709 C.S., passed 9-15-99)

Every person conducting or managing a bowling alley shall pay a license tax of $10 per year for each bowling lane, whether used or not.

('61 Code, § 6-1.39) (Ord. 228 N.S., passed - -; Am. Ord. 709 C.S., passed 9-15-99)

(A) Every person who maintains a place where card tables are furnished to the public for the playing of cards thereon shall pay a license fee of $20 per year for each table available for non-gambling games and $600 per year for each table available for gambling games. It shall be unlawful for any person to conduct, maintain, or have control or charge of any premises where card tables are furnished to the public for playing of card games thereon unless and until the License Tax Collector or his or her authorized agent has permanently affixed to each such table a metal plate indicating the number of the table and whether the table may be used for gambling or non-gambling games of cards. No card table may be permitted within any such premises, whether used or not, unless such table has a metal plate required by the provisions of this section. Tables having a non-gambling plate affixed to them shall not be used at any time for any gambling of cards.

(B) Each application for a license pursuant to the provisions of this section shall be filed on forms and in the manner required by the Director of Finance, setting forth the full name and address of the applicant and all employees, and, if specifically required, the age, physical description, and social security number of the applicant and/or any or all of his or her employees. No license shall be issued until the city has approved the necessary permits and approvals as required by chapter 3 of Title 6 of this code. Applicants for a license and their employees shall provide to the Police Department a copy of the application form which was submitted to the state for approval of a gaming license. An issuance of any license by the city is contingent upon approved registration with the State Department of Justice as required by state law.

(C) From and after January 21, 1996, no license for any new or additional card rooms over and above the number in existence as of January 21, 1996, shall be issued by the Director of Finance nor shall the Police Department issue any permits therefor. It is the intent of this provision of this section to limit the number of card rooms allowed within the city to the number of card rooms in existence as of January 21, 1996; however, nothing in this section shall be construed to preclude the continued operation of existing card rooms, changes in ownership if new owners qualify for licenses and permits under the terms of this section, nor to the transfer of a card room operation to a new and different location if the appropriate use permit and other necessary permits are obtained authorizing the operation of card rooms at the new location.

(D) If any of the card rooms in existence as of January 21, 1996, cease operations and the conduct of business for a period of not less than six consecutive calendar months, the right to conduct any such operation upon the premises where it was located shall thereupon cease and terminate.

('61 Code, § 6-1.40) (Ord. 228, N.S., passed - - ; Am. Ord. 141 C.S., passed 12-3-69; Am. Ord. 457 C.S., passed 7-16-86; Am. Ord. 572 C.S., passed 9-18-91; Am. Ord. 582 C.S., passed 6-3-92; Am. Ord. 587 C.S., passed 10-21-92; Am. Ord. 649 C.S., passed 12-20-95; Am. Ord. 684 C.S., passed 6-3-98; Am. Ord. 709 C.S., passed 9-15-99)

(A) Every person carrying on a public dance to which the public is admitted, either with or without charge, shall pay a license tax of $10 per day. For the purposes of this section, a public dance shall mean and include a dance performed by persons for the view and entertainment of an audience and shall also mean and include a dance where the public may participate in the dancing. No public dance shall be conducted or maintained between the hours of 2:00 a.m. and 10:00 a.m.

(B) A license shall be granted without the payment of any tax to any person, sorority, fraternity, society, or group giving, maintaining, or conducting a dance in any fixed place of business or hall where the public generally is not permitted to obtain admission, but where those permitted to gain admission are admitted by invitation, subscription list, or previous arrangement between the parties and contribute to the expense of the dance by the payment of a stated charge or by the division of the expense between the persons admitted.

('61 Code, § 6-1.45) (Ord. 228 N.S., passed - - )

No sale of goods, wares, or merchandise by means of a party demonstration shall be made without a license therefor issued to the person conducting such sale. The license tax for party demonstration sales is fixed at the sum of $20 per year.

('61 Code, § 6-1.47) (Ord. 228 N.S., passed - - ; Am. Ord. 709 C.S., passed 9-15-99)

(A) Every person engaging in the business of loaning money, either for himself or for any other person, upon personal security, evidences of debt, assignments of salary, salary warranties, salary demands, automobiles, or any other personal property, or purchasing for himself or any other person automobile contracts, commercial papers, evidences of debt, assignments of salary, salary warranties, salary demands, time checks, or other evidences of salary due, or to become due, shall pay a license tax as follows:

(1) Those persons licensed or required to be licensed by the state under the provisions of

either or both of those certain acts known as the State Small Loan Act or the Personal Property Brokers' Act shall pay a license tax of $200 per year.

(2) All other persons making personal loans or purchasing commercial papers shall pay a license tax of $40 per year.

(B) Nothing in this section shall be deemed to apply to any person making real estate loans or to other persons exempt from the payment of a municipal license tax under state or federal laws.

('61 Code, § 6-1.48) (Ord. 228 N.S., passed - - ; Am. Ord. 709 C.S., passed 9-15-99)

(A) Every person who carries on, practices, or professes to practice in the city the business or art of astrology, augury, cartomancy, clairvoyance, clairaudience, crystal gazing, divination, fortune-telling, hypnotism, life reading, magic, medium, necromancy, palmistry, phrenology, prophecy, seer, spiritualistic medium, or other business or art of similar nature or character, and demands or receives a fee for the exercise or exhibition of his or her business or art therein, directly or indirectly, either as a gift, donation, or otherwise, or gives an exhibition thereof at any place where admission is charged, shall pay a license tax based upon average monthly gross receipts in accordance with the schedule set forth in § 6-1.22 of this chapter.

(B) This section shall not apply to a performance or entertainment when given as a part of an established vaudeville show or theater along with other entertainment. No license shall be required for conducting or participating in any religious ceremony or service when a certificate of ordination is held as a medium, healer, or clairvoyant from any bona fide church having branches in other communities which church has a creed that is recognized by all such churches; provided that the fees and profits thereof shall be regularly accounted for and paid solely to, or for the benefit of, such church.

('61 Code, § 6-1.49) (Ord. 228 N.S., passed - - ; Am. Ord. 664 C.S., passed 10-2-96)

Every person conducting or managing a hospital, maternity home, sanitarium, rest home, or convalescent home shall pay a license tax of $4 per year for each bed therein.

('61 Code, § 6-1.51) (Ord. 228 N.S., passed - - ; Am. Ord. 709 C.S., passed 9-15-99)

(A) Every person conducting, carrying on, or managing a hotel shall pay an annual license tax as follows:

(1) Where the hotel consists of from one to 20 rooms, the sum of $40;

(2) Where the hotel consists of from 21 to 30 rooms, the sum of $60;

(3) Where the hotel consists of from 31 to 60 rooms, the sum of $80;

(4) Where the hotel consists of from 61 to 80 rooms, the sum of $100; and

(5) Where the hotel consists of from 81 to 90 rooms, the sum of $120.

(B) For the purposes of this section, the word ROOM shall be defined to mean and include a room rented for sleeping purposes and shall not include dining rooms, toilets, bathrooms, halls, lobbies, offices, coat rooms, or balconies.

(C) The tax prescribed by this section shall cover rooms only. An additional license tax shall be paid on gross receipts from dining or lunch rooms, coffee shops, cocktail bars, cigar stands, and all other receipts, as provided in § 6-1.22 of this chapter.

('61 Code, § 6-1.52) (Ord. 228 N.S., passed - - ; Am. Ord. 709 C.S., passed 9-15-99)

(A) License required.

(1) Every person without a permanent place of business in the city who engages in the business of hawking, peddling, or vending goods, wares, merchandise, pictures, foodstuffs, services, or advertising from door to door, house to house, or building to building, or from or upon the streets, alleys, parks, or other public places of the city, or from any hotel, motel, rooming house, or trailer house on foot, or from or in any vehicle of any nature whatever, either by sample or by taking or soliciting orders for immediate delivery or for delivery in the future, shall comply with the provisions of this section. Every person without a permanent place of business in the city who engages in the business of photography, portraiture, photochromography, operating a photograph studio, taking pictures or any other branch of the photographic art whatever, whether from door to door, house to house, or building to building, or from or upon the streets, alleys, or other public places of the city, or from any hotel, motel, rooming house, or trailer house on foot, or from or in any type of vehicle whatever, shall comply with the provisions of this section.

(2) Every person without a permanent place of business in the city engages in the business of soliciting orders for photographs, peddling tickets, certificates, or other documents intended to apply in whole or in part as payment for photographs, frames, or other photographic merchandise or other material, or in any other manner whatever engages in the business of, or soliciting orders for, any branch of the photographic art in any respect, including copying, retouching, enlarging, or coloring of photographs or photographic negatives and prints shall comply with the provisions of this section.

(3) No person shall be relieved from the provisions of this section by reason of associating temporarily with any local dealer, trader, merchant, or auctioneer having a fixed place of business in the city or by conducting a temporary, transient, or itinerant business in connection with, or as a part of or in the name of, any such local dealer, trader, merchant, or auctioneer having a fixed place of business within the city.

(B) Application.

(1) Every person desiring to conduct, carry on, manage, or engage in any of the businesses set forth in subsection § 6-1.53(A) of this section shall apply for a license for such business to the License Tax Collector of the city upon forms to be provided by the License Tax Collector, which forms shall require the following information from the applicant:

(a) The full name, permanent business address, local business address, and residence address of the applicant if an individual, or its authorized representative if other than an individual; the nature of the applicant, that is, whether individual, partnership, firm, corporation, or otherwise; the full names, ages, addresses, and occupations of each person who shall actually vend, sell, solicit, or otherwise engage in any act whatever within the city herein required to be licensed on behalf of, or for, the applicant, whether as principal, agent, servant, employee, associate, partner, representative, or otherwise; and

(b) A specific description of the article or service proposed to be sold, vended, or performed, whether for immediate or future delivery or performance, and the proposed method of delivery and performance, including information as to whether such sales will be made by quantity, weight, quality, package, or otherwise, and whether delivery or performance will be made personally or by mail, or in what other manner.

(2) In the event any form, contract, order blank, warranty, agreement, or other written or printed document is to be signed by the purchaser or person receiving property or service or is involved in any manner otherwise in the business of the applicant, the application form must be accompanied by a copy of such form, contract, order blank, warranty, agreement, or other written or printed document.

(3) Each application must be accompanied by two prints of a recent photograph of each individual person who will actually engage in vending, selling, soliciting, peddling, or doing any other act required under the provisions of this section to be licensed, whether as principal, agent, servant, employee, associate, partner, representative, or otherwise, which photographs shall not exceed one square-inch in size and shall be full front views of the face and head only of such persons.

(4) In each case where it appears that the applicant will or may demand, accept, or receive payments or deposits of money or property in advance of final delivery or performance of services, the application shall be accompanied by a cash deposit of $1,000, or by a bond to the city in the penal sum of $1,000, issued by a surety company authorized to do business within the state. Such bond shall be conditioned for making final delivery of goods, wares, or merchandise ordered or for final performance of services to be performed in accordance with the order, agreement, or contract entered into, and failing therein, the advance payment or deposit on such order shall be refunded or returned. Any person aggrieved by the action of any such applicant shall have a right of action on the deposit or bond for the recovery of money or damages, or both. The cash deposit or bond, as the case may be, shall remain in full force and effect and be retained by the city for a period of 90 days after the expiration of any such license or the termination of any action upon the bond or deposit, of which the License Tax Collector shall have been notified, unless sooner released by the License Tax Collector.

(5) Each application shall be accompanied by the following license fee unless exemption therefrom is approved by the License Tax Collector in the manner hereinafter provided: the sum of $600 for payment for the calendar-year , or portion thereof, in advance, unless such applicant desires to obtain a license for less than a calendar-year in which case the minimum charge shall be $50 for any month period or any portion thereof, payable in advance.

(6) At the time of making such application, each individual person, whether as principal or agent, servant, or employee, who shall actually engage in selling, soliciting, vending, or doing any other act covered under the provisions of this section, shall present himself or herself at the office of the Police Chief for the purpose of being fingerprinted and supplying routine information required on the fingerprint forms provided at no expense by the city, including the physical characteristics of each such person, identifying marks or scars, age, name, address, and signature. Such fingerprint records are to be taken in triplicate, and each such individual is advised that the city reserves the right to retain one of such fingerprint records in its files for permanent safekeeping, and to send one such fingerprint record to the Federal Bureau of Investigation of the Department of Justice, and to the Criminal Investigation Department of the State Department of Justice for the purpose of filing. No fingerprint records will be returned in the event the license applied for is not issued or is subsequently suspended or revoked.

(C) Exemptions. The following individual applicants shall be exempted from the payment of the license fees required by this section but must fully comply otherwise with the requirements hereof as to applications, fingerprinting, bonds, and pictures:

(1) Every honorably discharged veteran who meets the requirements of Cal. Bus. & Prof. Code § 16001. Such exemption shall apply only to an individual applicant engaged in peddling, vending, or soliciting for, and by, himself or herself alone, and shall not apply to any individual applicant otherwise entitled to such exemption who employs agents, servants, or employees in such activities, nor to any other type of applicant of which a person otherwise entitled to such an exemption is an officer, member, agent, or employee. All claims for such exemption shall be referred to the County Service Officer for investigation and recommendation.

(2) Every individual person selling and vending farm fruits and vegetables grown and produced by his or her own labor on real property belonging to, or possessed by, the individual. All claims for such exemption shall be referred to the County Agricultural Commissioner for investigation and recommendation.

(3) Every applicant claiming to be entitled to exemption from the payment of any license provided for in this section upon the ground that such license casts a burden upon his or her right to engage in commerce with foreign nations or among the several states, or conflicts with the regulations of the Congress respecting interstate commerce, shall file a verified statement with the License Tax Collector disclosing the interstate or other character of his or her business entitled to such exemption. Such statement shall state the name and address, the company or firm for which the orders are to be solicited or secured, the name of the nearest local or state manager, if any, and his or her address, the kind of goods, wares, or merchandise to be delivered, the place from which the same is to be shipped or delivered, the method of solicitation or taking orders, the location of any warehouse, factory, or plant in the state, the method of delivery, the name and address of the applicant, and any other facts necessary to establish such claim exemption. All claims for such exemption shall be referred to the City Attorney for investigation and recommendation.

(4) This section shall not apply to persons under the age of 14 years soliciting the sale or subscription of magazines or newspapers; nor shall it apply to peddlers, solicitors, or agents of trade supply houses calling upon specific trades.

(D) Issuance of license and identification cards. Upon the receipt of the application accompanied by the required documents and appropriate fees, the License Tax Collector shall issue a business license to the applicant and individual identification cards to all persons who shall actually solicit for, and on behalf of, the applicant, whether as principal or otherwise. Such identification card shall have affixed to it one of the pictures filed by the applicant and shall contain a reference to the issuance of the license, a description of the individual to whom issued, date of expiration, and the signature of the individual to whom issued. In the event the applicant claims an exemption from the payment of license fees under the provisions of subsection § 6-1.53(C) of this section, the License Tax Collector shall issue the license only after he or she has reviewed the report and recommendations of the County Service Officer, the Agricultural Commissioner of the County, or the City Attorney, as the case may be, and is satisfied that the applicant is entitled to such exemption.

(E) Use of license and identification cards. Each applicant, or if other than an individual, its representative, must at all times retain in his or her possession the business license issued by the License Tax Collector, and each person issued an identification card pursuant to this section must retain the same in his or her personal possession at all times while engaged in the business so licensed within the city and must produce and show the same upon the demand of any person solicited or of any Police Officer or official of the city. No licensee or person issued an identification card shall alter, remove, or obliterate any entry made upon such license or card or deface such license or card in any way. Each license and card shall be personal and not assignable or transferable, and no license or card may be used by any person other than the licensee or the person for whom issued.

(F) Conditions and regulations. The following conditions and regulations shall also apply to the exercise of the privileges granted by licenses issued under the provisions of this chapter in addition to those set forth in other sections of this chapter or by other laws of the city:

(1) Every licensee or holder of an identification card, upon the request of any police officer or other officer of the city, shall sign his or her name for comparison with the signature upon the license or card or the signature upon the license application.

(2) Any person acting under authority of any license issued who solicits orders for future delivery shall write each order at least in duplicate, plainly stating the quantity of each article or commodity ordered, the price to be paid therefor, the total amount ordered, and the amount to be paid on, or after, delivery. One copy of such order shall be given to the customer.

(G) Suspension and revocation. In the event the License Tax Collector has reasonable cause to believe, and does believe, that any licensee or other person employed by, or representing, such licensee is violating any of the provisions of this chapter, or any other law relating to the business of the licensee, the License Tax Collector shall have power to, and shall be authorized to, suspend such license and all identification cards so issued. If no written appeal is filed with the City Clerk protesting such suspension within two days of the date of such suspension, such suspension shall be deemed permanent and all such licenses or identification cards issued thereunder shall be deemed revoked.

(H) Appeals. In the event any applicant desires to appeal from any order, denial of exemption, order of suspension, or other ruling made under the provisions of this section, such applicant, or any other person aggrieved thereby, shall file written notice of such appeal with the City Clerk, and such matter shall be heard upon the next regular meeting of the Council, at which time the Council shall hear and receive evidence, written and oral, upon all matters involved. The decision of the Council shall be final upon all parties concerned.

(I) Denial of access. It shall be unlawful for any peddler, or person pretending to be a peddler, for the purpose of selling or pretending to sell or peddle any goods, wares, merchandise, or any article, material, or substance, or any solicitor, or any person pretending to be a solicitor, for the purpose of soliciting orders for any goods, wares, or merchandise or any article, material, or substance of whatsoever kind, to ring the bell or knock at the door of any residence or dwelling whereon a sign bearing the words "no peddlers," or words of similar import, is painted or affixed so as to be exposed to public view, or to peddle or pretend to peddle, or to solicit or pretend to solicit, orders for any goods, wares, or merchandise or any article, material, or substance in any building whereon or wherein a sign bearing the words, "no peddlers," or words of similar import, is painted or affixed so as to be exposed to public view.

('61 Code, § 6-1.53) (Ord. 228 N.S., passed - - ; Am. Ord. 423 C.S., passed 4-2-84; Am. Ord. 657 C.S., passed 6-19-96; Am. Ord. 709 C.S., passed 9-15-99)

Every person engaged in the business of job printing and located at a permanent place of business within the city shall pay an annual license tax based on gross receipts as set forth in § 6-1.22 of this chapter. Every person located outside the city and soliciting job printing within the city shall pay a license tax of $40 per year.

('61 Code, § 6-1.54) (Ord. 228 N.S., passed - - ; Am. Ord. 709, passed 9-15-99)

Every person conducting or carrying on the business of a steam laundry or towel and/or linen supply where the plant for the actual work of laundering is maintained outside the city shall pay a license tax of $30 per year. Every person conducting, carrying on, or managing the business of a laundry, help-yourself laundry, or laundromat where the actual place of laundering is located within the city shall pay a license tax based on the gross receipts of such laundry business as set forth in § 6-1.22 of this chapter.

('61 Code, § 6-1.55) (Ord. 228 N.S., passed - -; Am. Ord. 709 C.S., passed 9-15-99)

Every person engaged only in the business of a locksmith or sharpener shall pay a license tax of $10 per year; provided, however, such person may elect to include the gross receipts from such business with the gross receipts of such other business as may be licensed under the provisions of § 6-1.22 of this chapter.

('61 Code, § 6-1.56) (Ord. 228 N.S., passed - - ; Am. Ord. 709 C.S., passed 9-15-99)

Every person engaged in the business or occupation of selling or redeeming stamps, coupons, tickets, cards, or other devices issued to purchasers of goods, wares, or merchandise, which stamps, coupons, tickets, cards, or other devices shall entitle such purchaser receiving the same to procure from the person issuing the same, or any other person, goods, wares, or merchandise free of charge upon the presentation of one or a number of such stamps, coupons, tickets, cards, or other devices shall pay a license tax based upon the gross receipts of such business or occupation as set forth in § 6-1.22 of this chapter.

('61 Code, § 6-1.57) (Ord. 228 N.S., passed - - )

(A) Every person conducting or managing a motel or auto court shall pay an annual license tax as follows:

(1) Where the motel or auto court contains five to ten units, the sum of $20;

(2) Where the motel or auto court contains 11 to 19 units, the sum of $40; and

(3) Where the motel or auto court contains 20 units and over, the sum of $60.

(B) The tax set forth in this section shall cover rooms only. An additional license tax shall be paid on receipts from dining or lunch rooms, coffee shops, cocktail bars, cigar stands, and all other receipts as set forth in § 6-1.22 of this chapter.

('61 Code, § 6-1.60) (Ord. 228 N.S., passed - - ; Am. Ord. 709 C.S., passed 9-15-99)

Every person conducting, carrying on, or managing a transient museum upon the public streets of the city or elsewhere shall pay a license tax of $10 per day. For the purposes of this section, MUSEUM shall mean and include the showing or display of articles of historical interest or of interest because of age or past usage.

('61 Code, § 6-1.61) (Ord. 228 N.S., passed - - )

Every person maintaining or permitting to be maintained upon in his or her premises, tables, machines, or devices for playing or rendering music upon the deposit of a coin shall pay a license tax of $10 per year for each such machine or device.

('61 Code, § 6-1.62) (Ord. 228 N.S., passed - - )

Every person engaged in the business of publishing newspapers, magazines, or periodicals less often than daily shall pay a license tax of $120 per year, and, in addition thereto, such person shall pay a license tax for all job printing and the sale of any merchandise other than printed newspapers based upon the gross receipts as set forth in § 6-1.22 of this chapter. Every person engaged in the business of publishing a daily newspaper, magazine, or periodical in the city shall pay a license tax of $200 per year, and, in addition thereto, such person shall pay a license tax for all job printing and the sale of any merchandise other than newspapers based upon the gross receipts as set forth in § 6-1.22 of this chapter. For the purposes of this section, a newspaper, magazine, or periodical is defined to be such as has a regular paid subscription list (excepting papers printed or issued by schools or colleges), and a daily newspaper is defined to be a paper issued five times or more per week.

('61 Code, § 6-1.63) (Ord. 228 N.S., passed - - ; Am. Urgency Ord. 302 C.S., passed 6-23-78; Am. Ord. 303 C.S., passed 6-30-78; Am. Ord. 709 C.S., passed 9-15-99)

Every person engaged in the business of a pawnbroker shall pay a license tax of $200 per year. For the purposes of this section, PAWNBROKER shall mean and include every person managing, conducting, or carrying on the business of loaning money, either for himself or for any other person, and receiving goods, wares, or merchandise as a pledge or pawn in security for the payment of such loan, or who purchases articles of personal property and resells, or agrees to resell, such personal property to vendors or their assigns at prices agreed upon at, or before, the time of such purchase; provided, however, this section shall not apply to persons exempt from the payment of municipal license taxes under state or federal laws.

('61 Code, § 6-1.66) (Ord. 228 N.S., passed - - ; Am. Ord. 709 C.S., passed 9-15-99)

(A) Every person who operates any place where physical therapy is practiced, or which is devoted to, or which advertises or offers, any of the services or treatments included in the term PHYSICAL THERAPY shall pay a license fee of $200 per year, or an annual license tax based upon average monthly gross receipts in accordance with the schedule set forth in subsection § 6-1.22(A) of this chapter; every person who engages in rendering for compensation, received or expected, any of the services or treatments included under the terms PHYSICAL THERAPY as herein defined, or who is employed to render such services or treatment in any place where PHYSICAL THERAPY is practiced or in any place which is devoted to or which advertises or offers any of the services or treatment included in the term PHYSICAL THERAPY shall also pay a license fee of $40 minimum per year. PHYSICAL THERAPY for the purposes of this section shall mean the treatment or care of the body and the maintenance of health by physical agents other than drugs, medicine, or surgery; including, but not by way of limitation, fomentations, therapeutic massage, electric or magnetic treatment, steam baths, sun baths, mineral baths, electric tub baths, shower baths, sponge baths, Russian, Swedish, or Turkish baths, salt glows, alcohol rubs, movement, manipulation, corrective exercise, and other related services.

(B) Applications for such license shall be under oath and shall contain the name of the applicant and a statement regarding any and all true and fictitious names used by the applicant within five years prior to the date of filing of the application, the applicant's residence address and telephone number, the applicant's age, date and place of birth, the place or places where applicant will engage in his or her business calling or employment, the nature and place of applicant's business employment within the five years immediately preceding the date of the application, a photograph of the applicant taken within 60 days immediately prior to the date of filing of the application which shall be at least 2 × 2 inches showing the head and shoulders of applicant in a clear and distinguishing manner, the names of at least two reliable property owners of the county who will certify to the applicant's good character or in lieu thereof such other available evidence as will enable an investigator to properly evaluate the applicant's character and/or business responsibility, a statement that the applicant has never been convicted of a crime involving moral turpitude or a felony, or if such crime has been committed a complete statement of the nature of such crime and the place and date of conviction, and two copies of a valid unexpired and unrevoked license issued to the applicant by the Board of Medical Quality Assurance of the state pursuant to Cal. Bus. & Prof. Code Chapter 5.7, Division 2. Each application for such license shall be accompanied by an application fee as established by Resolution of the City Council.

(C) Every application for a license shall be referred to the Chief of Police for approval, which may after investigation of the application and a proposed business or activity, be granted or refused by the Chief of Police. The permit shall be refused if it shall be determined that the granting of the permit or the conduct or activity will be contrary to the public peace, health, safety, morals, or welfare of the city or its inhabitants. If the permit is granted, the Chief of Police may impose such terms, conditions, and restrictions upon the operation and conduct of such business not in conflict with any paramount law, as may be deemed expedient to protect the public peace, health, safety, and morals, or welfare of the city or its inhabitants.

(D) The provisions of this section shall not apply to any business over which the state has assumed exclusive jurisdiction as a matter of statewide concern and which gives the services or treatments included in the term PHYSICAL THERAPY as herein defined as incidence to such business, calling, or profession, nor shall such terms apply to regularly established hospitals, athletic associations, athletic teams, or religious and charitable institutions.

(E) The City Council expressly declares that violation of this section shall be, and is, a misdemeanor punishable as otherwise provided in this code.

('61 Code, § 6-1.67) (Ord. 465 C.S., passed 12-17-86; Am. Ord. 709 C.S., passed 9-15-99)

(A) PINBALL MACHINE. Any device in which marbles, balls, pellets, or other moving objects are propelled, released, or rolled, either by hand or with the aid of a mechanical plunger or other affixed mechanical device, in such a manner as to result in a score, tally, points, or other indication of relative success in the operation and playing of such pinball machine, whether the same is indicated by, or may be computed by, means of numbers, letters, lights, colors, or in any manner whatsoever and where all of such balls count in the total score of such machine. Every person maintaining or operating a pinball machine on premises owned or leased by him shall pay a license tax on each such machine as follows:

(1) For each pinball machine on which the total possible score for any single game cannot be changed during the game, the sum of $40 per year; and

(2) For each pinball machine on which the total possible score, tally, or points for a single game may be increased by paying into such machine during such game additional coins, the sum of $80 per year.

(B) No license shall be granted for a pinball machine or game which is unlawful under state or local laws, or for a lawful machine or game which is played in an unlawful manner, or for any pinball machine in which the element of chance predominates. No license shall be issued for the operation of any machine which automatically discharges or pays, or is capable of discharging or paying, counters, slugs, money, checks, coupons, or tickets, whether in a sealed compartment or not.

(C) It shall be unlawful for any person owning, controlling, or having charge of any pinball machine to cause, permit, or allow such pinball machine to be located, kept, operated, or maintained to be operated within 500 feet of the nearest street entrance to, or exit from, any public playground or public or private school of elementary or high school grades, such 500 feet to be measured from the entrance or exit in the most direct line to the public playground or public or private school of elementary or high school grades.

(D) It shall be unlawful for any person owning, controlling, or having charge of a pinball machine, or any person in charge of the premises where a pinball machine is installed and being operated, to pay off in money or anything of value any winning that may be determined by any score or otherwise by the operation of any such game or device.

('61 Code, § 6-1.68) (Ord. 228 N.S., passed - - ; Am. Ord. 709 C.S., passed 9-15-99)

Every person who, for any compensation whatsoever, shall carry on, or manage, the business of selling tickets for or promoting any charitable, political, philanthropic, social service, benevolent, patriotic, or purported political or purported philanthropic club, corporation, association, or partnership within the city for which a paid admission is charged or collected shall pay a license tax of $400 per year.

('61 Code, § 6-1.69) (Ord. 228 N.S., passed - - ; Am. Ord. 709 C.S., passed 9-15-99)

Every person managing, conducting, or carrying on a ferris wheel, scenic railway, merry-go-round, pony rides, or other riding or amusement devices of a similar character especially designated and operated solely for the amusement of children, and where a charge is collected for carrying any person therein or thereon, shall pay a license tax of $5 for each such riding or amusement device each day.

('61 Code, § 6-1.72) (Ord. 228 N.S., passed - - )

(A) Every person engaged in the business of conducting any transient theatrical or vaudeville performance, motion picture show, indoor circus, concert, opera, contest, marathon, stunt, or any other transient attraction or transient entertainment not otherwise provided for in this chapter, either as principal or agent, in the open air, in a tent or clubroom, or elsewhere than in a regularly established and licensed theater, whether or not an admission fee is charged, wherein such attraction or entertainment is conducted or exhibited as an independent business or entertainment and not as a part of any other business, shall pay a license tax of $50 per day.

(B) Any license required by this section shall be subject to the provisions of § 6-1.21 of this chapter.

('61 Code, § 6-1.76) (Ord. 228 N.S., passed - - )

Every person who engages in the business of carrying in his or her hands or on his or her person on the streets, alleys, or public places in the city any banner, placard, or poster advertising or calling attention to any business carried on in the city shall pay a license tax of $5 per day.

('61 Code, § 6-1.86) (Ord. 228 N.S., passed - - )

Every person conducting, carrying on, or managing a sparring exhibition or wrestling match shall pay a license tax of $10 for each such match; provided, however, all applications for licenses for such matches shall be referred to the Council. The Council shall have the power to reject or refuse such applications.

('61 Code, § 6-1.89) (Ord. 228 N.S., passed - - )

(A) It shall be the duty of the License Tax Collector, and he or she is so appointed and directed, to enforce each and all of the provisions of this chapter, and the Police Chief shall render such assistance in such enforcement as may from time to time be required by the License Tax Collector and the Council.

(B) The Collector, 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 and all persons in the city liable to pay a license tax to ascertain whether the provisions of this chapter have been complied with. The License Tax Collector and each and all of his or her assistants and any police officer shall have and exercise the power and authority to enter, free of charge, at any reasonable time, any place of business required by this chapter to be licensed and to demand the exhibition of such license for the current term by any person engaged or employed in the transaction of such business. Any person having such license certificate theretofore issued in his or her possession or under his or her control who wilfully fails to exhibit such license certificate on demand shall be guilty of a misdemeanor. It shall also be the duty of the License Tax Collector to determine any violation of this chapter due to failure to comply with its provisions at all, or due to evasions in full compliance therewith, and to promptly report such violations to the Council.

('61 Code, § 6-1.90) (Ord. 228 N.S., passed - - )

(A) The license taxes, penalties, and costs collected and received by the city may be refunded as provided in this section, and not otherwise, if a signed and verified claim therefor is filed with the License Tax Collector within six months after the date of payment. Such refund may be allowed where the amount paid was in excess of the amount required by this chapter, where the amount paid was not required by law, where the applicant for any license or permit has not, at any time after the commencement of the period or term during which the requested license or permit would have been effective, commenced or engaged in the business or occupation or performed any act for which the license or permit was required, or where the money paid was not required by law or erroneously or illegally collected or received by the city through a mistake, inadvertence, or error of fact, and whether paid or charged under cover of any provision of this chapter or otherwise. Upon receiving such signed and verified claim, the License Tax Collector shall notify the Council at its next regular meeting. The Council shall grant its prior approval before any refund may be made. Before any refund may be made, the license or permit shall be returned to the License Tax Collector, if available.

(B) If any section of this chapter is repealed or amended, the Council, at is discretion, may refund a proportionate amount of the license tax paid.

('61 Code, § 6-1.91) (Ord. 228 N.S., passed - - )

It shall be unlawful for any officer or employee of the city having an administrative duty under this chapter to make known in any matter whatever the business affairs, operations, or information obtained by an investigation of the records of any person licensed under this chapter, or the amount or source of income, profits, losses, expenditures, or any particulars thereof set forth or disclosed in any statement, or to permit any statement, or copy thereof, or any book containing any abstract or particulars thereof to be seen or examined by any person. The Council, however, by resolution, may authorize the examination of such statements by federal or state officers or employees if a reciprocal arrangement exists. Successors, receivers, trustees, executors, administrators, assignees, and guarantors, if directly interested, may be given information as to the items included in the amount of any license tax. Any unwarranted disclosure or use of such information by any officer or employee of the city shall constitute a misdemeanor, and such officer or employee shall be subject to the penalty provisions of this code.

('61 Code, § 6-1.92) (Ord. 228 N.S., passed - - )

Any person, whether as owner, servant, agent, or employee, violating any provision of this chapter, or wilfully failing or neglecting to comply with any of the terms, requirements, or provisions of this chapter, or directly or indirectly aiding or assisting in the violation of any term, requirement, or provisions of this chapter, or knowingly or intentionally misrepresenting to any officer or employee of the city any material fact in procuring the license or permit provided for in this chapter shall be deemed guilty of a misdemeanor.

('61 Code, § 6-1.93) (Ord. 228 N.S., passed - - )

The conviction and imprisonment 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 provision of this chapter. No remedy used by the city shall bar the use of any other remedy for the purpose of enforcing the provisions of this chapter.

('61 Code, § 6-1.94) (Ord. 228 N.S., passed - - )

Any person or organization wishing to conduct commercial cultivation, processing, manufacturing, testing, distribution, or the sale of cannabis or cannabis products in the city shall obtain and maintain a Cannabis Business License pursuant to Chapter 5 of Title VI of this code.

(Ord. 977 C.S., passed 6-16-21)