Mammoth Lakes Municipal Code Ch. 5.04 Business Tax

This title shall be known as the Business Tax Ordinance of the Town.

(Prior Code, § 5.01.010; Code 1990, § 5.04.010; Ord. No. 89-20, § 1, 1989)

The following words, terms and phrases, when used in this chapter, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

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

Collector or Tax Collector means the Town Tax Collector, Finance Director or other Town officer charged with the administration of this title.

Employee includes a person who works for an employer, where right or control exists with such employer, where directions on performance of work can be given by employer, and where breach of contract is not involved if work is halted by employer or employee; evidence that a person is included on the payroll of an employer and deductions for Federal or State income taxes, disability insurance, social security taxes are taken from the earnings of such person, and the employer pays payroll taxes on the earnings paid such person, is prima facie proof that such person is an employee.

Gross receipts.

(1) The term "gross receipts" includes the total of amounts actually received or receivable from sales and the total amount actually received or receivable for the performance of any act or service, of whatever nature it may be, for which a charge is made or credit allowed, whether or not such act or service is done as a part of or in connection with the sale of material goods, wares or merchandise.

(2) Also included in the term "gross receipts" shall be all receipts, cash, credits and property of any kind or nature, without any deduction therefrom on account of the cost of the property sold, the cost of materials used, labor or service costs, interest paid or payable, or losses or other expenses whatsoever.

(3) Excluded from the term "gross receipts" shall be the following:

a. Cash discounts allowed and taken on sales;

b. Credit allowed on property accepted as part of the purchase price and which property may later be sold;

c. Any tax required by law to be included in or added to the purchase price and collected from the consumer or purchasers;

d. 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;

e. Amounts collected for others where the business is acting as an agent or trustee to the extent that such amounts are paid to those for whom collected, and provided the agent or trustee furnishes the Collector with the names and addresses of the others and the amounts paid to the others;

f. That portion of the receipts of a general contractor which represents payments to subcontractors, who are not employees, and provided the general contractor furnishes the Collector with the names and addresses of the subcontractors and the amounts paid each subcontractor;

g. Receipts of refundable deposits, except that refundable deposits forfeited and taken into income of the business shall not be excluded;

h. As to the real estate agent or broker, the sales price of real estate sold for the account of others except that portion which represents commissions or other income to the agent or broker;

i. That portion of commissions paid by a real estate broker to a real estate agent, provided the broker furnishes the Collector with the names and addresses of each agent and the amounts paid to each agent;

j. As to a retail gasoline dealer; a portion of the receipts from the sale of motor vehicle fuels equal to the motor vehicle fuel license tax imposed by and previously paid under the provisions of the State Motor Vehicle Fuel Tax Law, Revenue and Taxation Code § 7301 et seq.;

k. As to a retail gasoline dealer, the special motor fuel tax imposed by 26 USC 4041 if paid by the dealer or collected by same from the consumer or purchaser.

Parcel of property includes all contiguous property under one ownership.

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

Sale includes the transfer, in any manner or by any means whatsoever, of title to property for a consideration; the serving, supplying or furnishing for a consideration of any property; and a transaction whereby the possession of property is transferred and the seller retains the title as security for the payment of the price shall likewise be deemed a sale. The foregoing definitions shall not be deemed to exclude any transactions which is or which, in effect, results in a sale within the contemplation of law.

Sworn statement means an affidavit sworn to before a person authorized to take oaths, or a declaration or certification made under penalty of perjury.

Wholesale business means every business conducted solely for the purpose of selling goods, wares or merchandise in volume lots for resale, which business conducts such resale under a validly issued resale permit issued by the State.

(Prior Code, § 5.01.020; Code 1990, § 5.04.020; Ord. No. 89-20, § 1, 1989; Ord. No. 11-03, 3(exh. A, 8), 11-30-2011)

This chapter is enacted both to raise revenue for municipal purposes, and to allow for regulation of businesses, provided that nothing herein shall be construed as regulating any business or profession to the extent such regulation is preempted by State or Federal law.

(Prior Code, § 5.02.010; Code 1990, § 5.04.030; Ord. No. 89-20, § 1, 1989; Ord. No. 11-02, § 3(exh. A), 6-15-2011)

In enacting this chapter as a revenue measure, the Town Council has established and set fees as a reasonable exercise of its power to levy taxes, and based upon a classification that is reasonable. In doing so, the Town has prepared the tax schedules and procedures for levying taxes on the basis of occurrence of a taxable event within the Town, and it is only taxable events within the Town that are subject to taxation. In that regard, any fixed place of business is a taxable event with the Town. Those persons doing business within the Town and having a fixed place of business outside the Town also are subject to taxation on the basis of the occurrence of a taxable event within the Town. Such events include, but are not limited by, manufacturing, construction, services, selling, deliveries and like activities.

(Prior Code, § 5.02.020; Code 1990, § 5.04.040; Ord. No. 89-20, § 1, 1989)

(a) When a taxable event is selling a product or service within the Town, the percentage of gross receipts subject to taxation shall be apportioned based on the selling activities and taxable events occurring within the Town. When the sale occurs within the Town, it shall be reported as taxable event within the Town, and subject to taxation.

(b) A business established outside the Town but maintaining a branch office or store within the Town or doing business within the Town through an agent, broker or employee, shall report as gross receipts its total sales and receipts attributable to the local branch officer store, agent, broker or employee.

(c) Gross receipts for real estate brokers or agents, travel agents, insurance brokers and bail bond brokers means the total gross commissions of the foregoing having a fixed place of business within the Town and, if not, the total gross commissions of the sales or taxable events of the foregoing events within the Town.

(Prior Code, § 5.02.020; Code 1990, § 5.04.040; Ord. No. 89-20, § 1, 1989)

Persons required to pay a business tax for transacting and carrying on any business under this title shall not be relieved from the payment of any business tax for the privilege of doing such business required under this Code or any other ordinance of the Town and shall remain subject to the regulatory provisions of such other ordinances and regulations.

(Prior Code, ch. 5.03; Code 1990, § 5.04.050; Ord. No. 89-20, § 1, 1989)

(a) The Town may deny a business license tax certificate to any person or entity who has, within the preceding one year, either:

(1) Been convicted of a violation of this chapter or any other provision of this Code concerning payment or remission of fees, charges, or taxes to the Town; or

(2) Been fined or penalized by the Town using a civil or administrative process for such a violation, and who failed to appeal the imposition of the fines or penalties or whose appeal was denied.

(b) In addition, a business license tax certificate may be revoked if:

(1) Either criterion set forth above for denial of a business license tax certificate is met; or

(2) If the certificate holder is the operator of a transient occupancy facility as defined in Chapter 5.40 and the operator has failed to comply in any respect with the requirements of Chapter 5.40.

(c) The Collector may send any person or entity meeting any of the revocation criteria described above a notice of intention to revoke the violator's business license tax certificate, provided that the effective date of the revocation shall be not less than 30 days from the date the notice is mailed. The recipient of a notice of intention to revoke may appeal the revocation to the Town Council within 30 days of the date of the notice pursuant to Section 5.04.280, provided that compliance with Sections 5.04.370 through 5.04.440 shall not be required, and the revocation shall be stayed pending the outcome of the appeal hearing.

(Code 1990, § 5.04.055; Ord. No. 11-02, § 3(exh. A), 6-15-2011; Ord. No. 15-05, § 2, 9-16-2015)

Business taxes in the amounts prescribed in this title are imposed upon the businesses, trades, professions, callings and occupancies specified in this title. It shall be unlawful for any person to transact and carry on any business, trade, professions, calling or occupation in the Town without having first procured a business tax certificate from the Town and paying the tax prescribed in this title or without complying with any applicable provisions of this title.

(Prior Code, § 5.04.060; Code 1990, § 5.04.060; Ord. No. 89-20, § 1, 1989)

Businesses that are not subject to the business tax pursuant to Section 5.04.150 and Chapter 5.08 must still apply for and obtain a business tax certificate with the exception of those businesses currently designated as exempt in Section 5.04.170. The business tax rate for such otherwise exempt businesses will be at the rate established in the relevant schedule of Section 5.08.010 for businesses with gross receipts over $5,000.00 but under $25,000.00. If none of the schedules in Section 5.08.010 are relevant to a particular business, that business may opt to pay business tax at the rate specified in Section 5.08.010(2).

(Code 1990, § 5.04.065; Ord. No. 08-14, 12-17-2009; Ord. No. 11-03, 3(exh. A, 9), 11-30-2011)

This chapter shall not be construed to require any person to obtain a business tax certificate prior to doing business within the Town if such requirement conflicts with applicable State and Federal law. Persons not so required to obtain a business tax certificate prior to doing business within the Town nevertheless shall be liable for payment of the tax imposed by this title.

(Prior Code, § 5.04.020; Code 1990, § 5.04.070; Ord. No. 89-20, § 1, 1989)

(a) A separate certificate must be obtained for each branch establishment or location of the business transaction and carried on and for each separate classification of business at the same location, and each certificate shall authorize the business tax certificate holder to transact and carry on only the business certificated thereby as the location or in the manner designated in such certificate.

(b) Provided that warehouses and distributing plants used in connection with and incidental to a certificated business under the provisions of this title shall not be deemed to be separate places of business or branch establishment.

(Prior Code, § 5.05.010; Code 1990, § 5.04.080; Ord. No. 89-20, § 1, 1989)

Any person conducting two or more classifications of businesses at the same or separate locations shall obtain a separate business tax certificate for each business classification and pay the tax calculated under the tax rate schedule that applies for that business classification. Separate business classifications which fall into the same tax schedule may pay a combined business tax calculated under the tax rate schedule that applies to the business classifications.

(Prior Code, § 5.05.020; Code 1990, § 5.04.090; Ord. No. 89-20, § 1, 1989)

Any person conducting the same business at two or more locations may at their option pay a combined business tax calculated under the tax rate schedule that applies to the business classification.

(Prior Code, § 5.05.030; Code 1990, § 5.04.100; Ord. No. 89-20, § 1, 1989)

When any person shall by use of any promotional media, including, but not limited to, print, audio, visual, or electronic media, including websites, web marketing, advertising or promotional websites, social media, or traditional promotional methods, including, but not limited to, signs, circulars, bills, cards, telephone books, or newspapers, promote, market, advertise, hold out or represent that they or an entity they own, operate, manage, or control are in business in the Town, or when any person holds an active license or permit issued by a governmental agency indicating that they are in business in the Town, and such person fails to deny by a sworn statement given to the Collector that they are not conducting a business in the Town, after being requested to do so by the Collector, then these facts shall be considered prima facie evidence that they are conducting a business in the Town.

(Code 1990, § 5.04.110; Ord. No. 89-20, § 1, 1989; Ord. No. 11-03, 3(exh. A, 10), 11-30-2011)

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

(Prior Code, § 5.07.010; Code 1990, § 5.04.120; Ord. No. 89-20, § 1, 1989)

In any case where a business tax is believed by a certificate holder or applicant for certificate to place an undue burden upon interstate commerce or be violative of such constitutional clauses, they may apply to the Collector for an adjustment of the tax.

(1) Such application may be made before, at or within six months after payment of the prescribed business tax.

(2) The applicant shall, by sworn statement and supporting testimony, show the method of business and the gross volume or estimated gross volume of business and such other information as the Collector may deem necessary in order to determine the extent, if any, of such undue burden or violation.

(3) The Collector shall then conduct an investigation and, after having first obtained the written approval of the Town Attorney, shall fix as the business tax for the applicant an amount that is reasonable and nondiscriminatory, or if the business tax has already been paid, shall order a refund of the amount over and above the business tax so fixed.

(4) In fixing the business tax to be charged, the Collector shall have the power to base the business tax upon a percentage of gross receipts or any other measure which will ensure that the business tax assessed shall be uniform with that assessed on businesses of like nature, so long as the amount assessed does not exceed the business tax as prescribed by this title.

(5) Should the Collector determine the gross receipts measure of business tax to be the proper basis, the Collector may require the applicant to submit, either at the time of termination of applicant's business in the Town, or at the end of each quarter period, a sworn statement of the gross receipts and pay the amount of business tax therefor, provided that no additional business tax during any one calendar year shall be required after the certificate holder shall have paid an amount equal to the annual business tax as prescribed in this title.

(Prior Code, § 5.07.020; Code 1990, § 5.04.130; Ord. No. 89-20, § 1, 1989)

No person engaged in any business described in Section 5.04.180 shall be required to pay any tax or fee prescribed in this title, and such persons are exempted from payment thereof.

(Code 1990, § 5.04.140; Ord. No. 93-08, § 1, 1993)

(a) Any person claiming an exemption pursuant to this chapter shall file a sworn statement with the Collector stating the facts upon which exemption is claimed, and in the absence of such statement substantiating the claim, such person shall be liable for the payment of the taxes imposed by this title. The applicant shall provide any such other information the Collector shall deem necessary in order to determine the validity of any claimed exemption.

(b) The Collector shall, upon a proper showing contained in the sworn statement, issue a certificate to such person claiming exemption under this section without payment to the Town of the business tax required by this title.

(c) The Collector, after giving notice and a reasonable opportunity for hearing to a certificate holder, may revoke any certificate granted pursuant to the provisions of this chapter upon information that the certificate holder is not entitled to the exemption as provided in this chapter.

(Prior Code, § 5.08.020; Code 1990, § 5.04.150; Ord. No. 89-20, § 1, 1989)

The following are the businesses declared to be exempt from payment of business tax by this section:

(1) Charitable and nonprofit organizations. Any church, school, charitable, benevolent or social organization conducting any exhibition, show or performance for the exclusive benefit of such organization. Also, any such organization conducting any sale or business for the exclusive benefit of such organization provided such organization is located within the corporate limits of the Town. This exemption shall not apply to any person operating any business, show, sale, exhibition or enterprise for profit or who shares such profit with any such organization. The businesses shall be granted an exemption, provided they furnish the Collector with their correct tax exemption identification number issued by the Internal Revenue Service.

(2) Conflict with Federal and State law. Any business exempt by virtue of State or Federal law from the payment to municipal corporations of such taxes as are prescribed by this title.

(3) Employees. No person who is an employee shall be required to pay a separate tax for doing any part of the work of such certificate holder.

(4) Minors. Businesses owned and conducted by minors under the age of 16 years where all of the following conditions exist:

a. All persons engaged in the operation of the business shall be under the age of 16 years.

b. All persons engaged in the operation of the business shall have a bona fide ownership interest in the business.

(5) Newspaper vending machines. Newspaper vending machines, wherein periodicals published at least once each week are dispensed or sold upon the insertion of coins.

(6) Intercity transportation business. Nothing contained in this title shall be deemed to levy a business tax upon the intercity transportation business of any express corporation, freight forwarder, motor transportation broker, or person or corporation, not having a fixed place of business with the Town, and transporting goods, wares or merchandise through the Town where both the original point and destination point of such transported property are not within the boundaries of the Town.

(7) Veterans. Persons honorably discharged or honorably relieved from any of the Armed Forces of the United States of America, who are physically unable to obtain a livelihood by manual labor. Such persons shall be permitted to lawfully hawk, peddle or vend any goods, wares or merchandise (not prohibited by law) owned by the same, except spirituous, malt, vinous or other intoxicating liquor, without payment of any business tax whatsoever. The Town shall issue to the veteran without cost a business certificate, provided that the applicant has proof of his or her right to the exemption and has exhibited to the Collector or representative a certificate of honorable discharge from any of the Armed Services of the United States, and a certificate of medical disability connected with such armed service. The exemption applies to the veteran personally and shall not apply to a distributing or other business conducted by such a veteran in which others are employed. Nothing in this section shall be deemed to exempt any person, institution, organization or business from complying with the provisions of this Code requiring a permit to conduct, manage or carry on any such lecture, entertainment, dance, concert, exhibition, show or business.

(8) Public utilities. There is exempted from the provisions of this title any public utility operating in the Town under a franchise or franchises from the Town and which make franchise payments thereunder to the Town.

(9) Other coin-operated machines. Such as coin toilets, cigarette machines, and coin-operated laundry machines incidental to a separately certified business and not located in a separate business commonly known as a laundromat.

(10) Occasional and incidental businesses. Any business that is conducted on an occasional basis and is incidental to a business which is certificated under the provisions of this title may not be deemed as a separate business upon review by the Board of Review (Sections 5.04.370 through 5.04.440) as to the circumstances of the business and determination of application of this exemption.

(11) Concerts, theatrical performances, dances and similar activities. Concerts, theatrical performances, dances and similar activities conducted, operated, or sponsored by a nonprofit tax-exempt organization or by a government agency.

(12) Theatre performances. Musicians, bands, and actors that perform in theatre performances, plays, dramas, concerts, or other events are exempt from payment of business tax if their annual gross receipts are less than $10,000.00. Gross receipts generated from retail sales are not exempt and a business tax as specified in Section 5.08.010(1) is required.

(Prior Code, § 5.08.030; Code 1990, § 5.04.160; Ord. No. 89-20, § 1, 1989; Ord. No. 08-14, 12-17-2009; Ord. No. 11-03, 3(exh. A, 11), 11-30-2011)

Every person required to have a business tax certificate under the provisions of this title shall make application as prescribed in this chapter for the same to the Collector of the Town, and upon the payment of the prescribed business tax, the Collector shall issue to such person a certificate which contains the following information:

(1) The name of the person to whom the certificate is issued;

(2) The type of business certified;

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

(4) The date of the expiration of such certificate; and

(5) Such other information as may be necessary for the enforcement of the provisions of this title.

(Prior Code, § 5.09.010; Code 1990, § 5.04.170; Ord. No. 89-20, § 1, 1989)

When the tax imposed under the provisions of this chapter is measured by the number of rental units, vehicles, devices, machines, or other pieces of equipment used, or when the business tax is measured by the gross receipts from the operation of such items, the Collector shall issue only one certificate, provided that one identification sticker, tag, plate, or symbol for each item included in the measure of the tax or used in a business where the tax is measured by the gross receipts from such items may be issued for each tax period for which the business tax has been paid.

(Prior Code, § 5.09.020; Code 1990, § 5.04.180; Ord. No. 89-20, § 1, 1989)

(a) Upon a person making application for a certificate to be issued under this chapter or for a newly established business, such person shall furnish to the Collector a sworn statement, upon a form provided by the Collector, setting forth the following information:

(1) The exact nature or kind of business for which a certificate is requested;

(2) The place where such business is to be carried on, and if the same is not to be carried on at any permanent place of business, the places of residences of the owners of same;

(3) The legal form of the business;

(4) In the event that application is made for the issuance of a certificate to a person doing business under a fictitious name, the application shall set forth the names and places of residences of those owning the business;

(5) In the event that the application is made for the issuance of a certificate to a corporation or a partnership, the application shall set forth the names and places of residences of the officers or partners thereof;

(6) In all cases where the amount of business tax to be paid is measured by gross receipts, the application shall set forth such information as may be therein required and as may be necessary to determine the amount of the business tax to be paid by the applicant;

(7) Any further information which the Collector may require to enable issuance of the type of certificate applied for.

(b) If the amount of the business tax to be paid by the applicant is measured by gross receipts, the applicant shall use the gross receipts identified on the most recent Federal Income Tax Form that was due during the previous calendar year adjusted for taxable events within the Town. Such amount, if accepted by the Collector as reasonable, shall be used in determining the amount of business tax to be paid by the applicant.

(c) All businesses engaged in the performance of services of a licensed contractor of the State shall measure gross receipts by job valuation less amounts paid to subcontractors as provided for in this title. Any contractor who, as a result of higher activity during the period for which a certificate has been issued, is determined to have paid an inadequate tax, shall be required to pay any additional tax due at the time of building permit application.

(d) The Collector shall not issue to any such person another certificate for the same or any other business, until such person shall have furnished a sworn statement and paid the business tax as required in this chapter.

(Code 1990, § 5.04.190; Ord. No. 93-08, § 1, 1993)

Until a new business has been established for a full calendar year, the business tax shall be computed and paid as follows:

(1) At the time an application is made for a business certificate, the certificate holder shall pay the minimum tax for the applicable classification of business or an estimated tax based on the average tax paid by the type of business whichever is greater and prorated on a quarterly basis of the initial business tax period, provided that the tax shall not be less than $25.00.

(2) At the commencement of the second business tax period, the certificate holder shall file with the Collector, on a form provided by the Collector's office, a verified statement of gross receipts from taxable events within the Town for the initial period and based thereon the tax for that period shall be adjusted and the certificate holder shall pay additional tax or receive a credit applicable to the succeeding tax period for any reduction in tax. At the same time, for the renewal period, the certificate holder shall pay the tax based on the verified statement of gross receipts of the initial tax period.

(3) For each succeeding business tax period, the certificate holder shall file a verified statement of gross receipts from the most recent Federal Tax Form that was due during the previous calendar year adjusted for taxable events within the Town and shall pay a business tax computed on such statement at the rate specified for the applicable business category.

(Code 1990, § 5.04.200; Ord. No. 93-08, § 1, 1993)

When a new business' classification falls under a flat rate schedule, the tax shall be prorated on a quarterly basis, provided that the tax shall not be less than $25.00 when the annual rate is $25.00 or greater; further, provided, that when the annual tax is less than $25.00 there will be no proration of the tax.

(Prior Code, § 5.10.020; Code 1990, § 5.04.210; Ord. No. 89-20, § 1, 1989)

No statement 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 Collector, deputies or authorized employees of the Town, who are authorized to examine, audit and inspect such books and records of any such certificate holder or applicant for a certificate, as may be necessary in their judgment to verify or ascertain the amounts of business tax due.

(Prior Code, § 5.11.010; Code 1990, § 5.04.220; Ord. No. 89-20, § 1, 1989)

All persons subject to the provisions of this title shall keep complete records of business transactions, including sales, receipts, purchases and other expenditures, and shall retain all such records for examination by the Collector. Such records shall be maintained for a period of at least three years. No person required to keep records under this chapter shall refuse to allow authorized representatives of the Collector to examine the records at reasonable times and places.

(Prior Code, § 5.11.020; Code 1990, § 5.04.230; Ord. No. 89-20, § 1, 1989)

It is unlawful for the Collector or any person having an administrative duty under the provisions of this title to make known in any manner whatever the business affairs, operations or information obtained by an investigation of records and equipment of any person required to obtain a certificate, or pay a business tax, or any other person visited or examined in the discharge of official duty, or the amount or source of income, profits, losses, expenditures or any particular thereof, set forth in any statement or application, or to permit any statement or application, or copy of either, or any book containing any abstraction or particulars thereof to be seen or examined by any person.

(Prior Code, § 5.12.010; Code 1990, § 5.04.240; Ord. No. 89-20, § 1, 1989)

Nothing in this chapter shall be construed to prevent:

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

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

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

(4) The disclosure after the filing of a written request to that effect, to the taxpayer or successors, receivers, trustees, executors, administrators, assignees and guarantors, if directly interested, of information as to the items included in the measure of any paid tax, any unpaid tax or amounts of tax required to be collected, interest and penalties; further provided, however, that the Town Attorney approves each such disclosure and that the Collector may refuse to make any disclosure referred to in this subsection when in the Collector's opinion the public interest would suffer thereby;

(5) The disclosure of the names and addresses of persons to whom certificates have been issued, the legal form, and the classification of the business;

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

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

(Prior Code, § 5.12.020; Code 1990, § 5.04.250; Ord. No. 89-20, § 1, 1989)

Any person aggrieved by any decision of the Collector with respect to any action taken under this title may appeal to the Town Council by filing a notice of appeal with the Town Clerk only after exhausting the administrative procedures in Section 5.04.370 through 5.04.440. The Council 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, depositing it in the U.S. mail, postage prepaid, addressed to such persons at the last known address, or by e-mail. The Council shall have authority to determine all questions raised on such appeal. No such determination shall conflict with any substantive provision of this title.

(Prior Code, ch. 5.13; Code 1990, § 5.04.260; Ord. No. 89-20, § 1, 1989)

In addition to all other power conferred, the Collector shall have the power, for good cause shown, to extend by written instrument the time for filing any required sworn statement or application for a period not exceeding 30 days, and in such case to waive any penalty that would otherwise have accrued, except that 12 percent simple interest shall be added to any tax determined to be payable.

(Prior Code, ch. 5.14; Code 1990, § 5.04.270; Ord. No. 89-20, § 1, 1989)

It shall be the duty of the Collector and qualified deputies, with the advice and assistance of the Town Attorney, to enforce each and all of the provisions of this title, and the Chief of Police shall render such assistance in the enforcement thereof as may from time to time be required by the Collector, the Town Attorney, or the Town Council. The Collector may have all places of business in the Town examined to ascertain whether or not the provisions of this chapter have been complied with, and in connection therewith has the power to enter, free of charge, and to reasonable times, any place of business certificated under this chapter for the purpose of this inspection.

(Prior Code, § 5.15.010; Code 1990, § 5.04.280; Ord. No. 89-20, § 1, 1989)

(a) Any person who fails to exhibit the business tax certificate as required in this chapter is guilty of a misdemeanor and may be subject to civil penalties as provided in Chapter 1.18.

(b) The Collector, or designee, may examine the necessary books and records of any certificate holder. Any certificate holder refusing to exhibit the necessary books and records, as required by the Collector or deputy, is guilty of a misdemeanor, and may be subject to civil penalties as provided in Chapter 1.18.

(Prior Code, § 5.15.020; Code 1990, § 5.04.290; Ord. No. 89-20, § 1, 1989; Ord. No. 11-02, § 3(exh. A), 6-15-2011)

(a) No certificate issued pursuant to this title shall be transferable:

(1) Provided that, where a certificate is issued authorizing a person to transact and carry on a business at a particular place, such certificate holder may, upon application therefor, have the certificate amended to authorize the transacting and carrying on of such business under the certificate at some other location to which the business is or is to be moved;

(2) Provided, further, that transfer, whether by sale or otherwise, to another person under such circumstances that the real or ultimate ownership after the transfer is substantially similar to the ownership existing before the transfer, shall not be prohibited by this chapter. Notwithstanding the foregoing, if the certificate holder is a corporation and more than 50 percent of its stock is sold, transferred or conveyed within one calendar year, such transfer shall constitute a change of ownership requiring issuance of a new certificate.

(b) For the purposes of this chapter stockholders, bondholders, partnerships, or other persons holding an interest in a corporation or other entity defined in this chapter to be a person are regarded as having the real or ultimate ownership of such corporation or other entity.

(Prior Code, § 5.16.010; Code 1990, § 5.04.300; Ord. No. 89-20, § 1, 1989; Ord. No. 95-06, § 1, 1995)

A duplicate certificate may be issued by the Collector to replace any certificate previously issued under this chapter which has been lost or destroyed upon the certificate holder filing statement of such fact, and at the time of filing such statement paying to the Collector a duplicate certificate fee which shall be established by resolution.

(Prior Code, § 5.16.020; Code 1990, § 5.04.310; Ord. No. 89-20, § 1, 1989)

(a) Any certificate holder transacting and carrying on business at a fixed place of business in the Town shall keep the certificate posted in a conspicuous place upon the premises where such business is carried on.

(b) Any certificate holder transacting and carrying on business but not operating at a fixed place of business in the Town shall keep the certificate for presentation to the Collector or deputy at all times while transacting and carrying on the business for which it is issued.

(c) When identifying stickers, tags, plates or symbols have been issued for each rental unit, vehicle, device, machine or other piece of equipment included in the measure of a business tax, the person to whom such stickers, tags, plates or symbols have been issued shall keep firmly affixed upon each rental unit, vehicle, device, machine or piece of equipment the identifying sticker, tag, plate or symbol which has been issued therefor at such locations as are designated by the Collector. Such sticker, tag, plate or symbol shall not be removed from any rental unit, vehicle, device, machine or piece of equipment kept in use, during the period for which the sticker, tag, plate or symbol is issued.

(d) No person shall fail to affix as required in this chapter any identifying sticker, tag, plate or symbol to the rental unit, vehicle, device, machine or piece of equipment, for which it has been issued at the location designated by the Collector, or to give away, sell or transfer such identifying sticker, tag, plate or symbol to another person, or to permit its use by another person.

(Prior Code, § 5.17.010; Code 1990, § 5.04.320; Ord. No. 89-20, § 1, 1989)

(a) Unless otherwise specifically provided, all annual business taxes, under the provisions of this title, shall be due and payable in advance on January 1 of each year or on the day the business commences operations for the first time, whichever is later. The annual business taxes on businesses subject to a tax under Section 5.08.030(a)(23) shall be due and payable in advance on October 1 of each year or on the day the business commences operations for the first time, whichever is later.

(b) Except as otherwise provided in this chapter, business taxes other than annual, required hereunder shall be due and payable as follows:

(1) Semiannual business taxes, measured by gross receipts, on January 1 and July 1 of each year;

(2) Quarterly business taxes, measured by gross receipts, on January 1, April 1, July 1, and October 1 of each year;

(3) Monthly business taxes, measured by gross receipts, on the first day of each month;

(4) Weekly flat-rate business taxes on Monday of each week in advance;

(5) Daily flat-rate business taxes each day in advance;

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

(Code 1990, § 5.04.330; Ord. No. 93-08, § 1, 1993)

No certificate issued under this chapter shall be construed as authorizing the conduct of or continuance of any illegal or unlawful business or activity. If it appears to the Tax Collector that a business is being conducted or has been conducted in a manner that violates one or more applicable laws, regulations, and orders of governmental authorities (including, without limitation, orders of the County Health Officer), the Tax Collector shall provide written notice to the operator of the apparent violation, which notice may be provided by electronic mail, facsimile, U.S. mail, express mail, or any other means. The Tax Collector's notice shall provide the operator with not less than five days in which to demonstrate that the alleged violation did not occur, whether because of the Tax Collector's mistake of fact, the business's compliance with the law, or otherwise. If the certificate holder cannot or does not provide evidence satisfactory to the Tax Collector that no violation of an applicable law, regulation, or order has occurred, the Tax Collector may revoke the operator's business tax certificate. The operator shall thereafter not be eligible to apply for a new or reinstated business tax certificate for the same or a substantially similar business for a period of one year.

(Prior Code, ch. 5.19; Code 1990, § 5.04.340; Ord. No. 89-20, § 1, 1989; Ord. No. 20-05, § 3, 4-22-2020)

(a) For failure to pay a business tax when due, the Collector shall add a penalty of 20 percent of the business tax on the first day of the month following the last timely payment date. For continued failure to pay a business tax in the subsequent months, the Tax Collector shall add an additional penalty of 20 percent per month; providing that the amount of such penalty to be added shall in no event exceed 100 percent of the amount of the business tax.

(b) In addition to the above penalty, 12 percent simple interest shall be added to any tax amount delinquent and determined to be payable.

(Code 1990, § 5.04.350; Ord. No. 93-08, § 1, 1993)

(a) No certificate or sticker, tag, plate, or symbol shall be issued, nor one which has been suspended or revoked shall be reinstated or reissued, or to any person, who at the time of applying therefor, is indebted to the Town for any delinquent business tax, other taxes imposed in installments under an agreement as determined by the Collector, and/or other fees owed to or collected by the Town, including, without limitation, building permit fees and business improvement district assessments.

(b) In any agreement so entered into, such person shall acknowledge the obligation owed to the Town and agree that, in the event of failure to make timely payment of any installment, the whole amount unpaid shall become immediately due and payable and that the current certificate shall be revocable by the Collector upon 30 days' notice.

(c) In the event legal action is brought by the Town to enforce collection of any amount included in the agreement, such person shall pay all costs of suit incurred by the Town or its assignee, including reasonable attorneys' fees.

(d) The execution of such an agreement shall not prevent the prior accrual of penalties on unpaid balances at the rate provided in this section, but no penalties shall accrue on account of taxes included in the agreement after the execution of the agreement, and the payment of the first installment and during such time as such person shall not be in breach of the agreement.

(Prior Code, § 5.20.020; Code 1990, § 5.04.360; Ord. No. 89-20, § 1, 1989; Ord. No. 14-11, § 2B, 12-3-2014)

(a) When the Collector determines that any tax is due or may be due to the Town under the provisions of this title, the Collector may make and give notice of the assessment of such tax.

(b) The notice of assessment shall separately set forth the amount of any tax known or determined by the Collector to be due or estimated to be due by the Collector, after full consideration of all information with the Collector's knowledge concerning the business and activities of the person assessed, to be due under each applicable chapter of this title and shall include the amount of any penalties or interest accrued on each amount to the date of the notice of assessment.

(Prior Code, § 5.21.010; Code 1990, § 5.04.370; Ord. No. 89-20, § 1, 1989)

The notice of assessment shall be served upon the person either by handing it to him or her personally, or by a deposit of the notice in the U.S. mail postage prepaid thereon, addressed to the person at the address of the location of the business appearing on the face of the business certificate issued to the business or to such other address as shall be registered with the Collector for the purpose of receiving notices provided under this title; should the person have no certificate issued to same and should no address be registered with the Collector for such purpose, then to such person's last known address. For the purpose of this section, a service by mail is complete at the time of deposit in the U.S. mail. Within 15 days after the date of service, the person assessed may apply in writing to the Collector for a hearing on the assessment. If the person does not request a hearing upon the assessment within the prescribed time, the amount of the assessment shall be final and the amount thereof shall immediately be due and owing to the Town, but penalties and interest as provided by this title shall continue to accrue until paid.

(Prior Code, § 5.21.020; Code 1990, § 5.04.380; Ord. No. 89-20, § 1, 1989)

If the person requests a hearing upon the assessment the Collector shall cause the matter to be set for hearing before a board of review not later than 90 days after the date of the application. Notice of the time and place of the hearing shall be mailed to the person assessed not later than 15 days before the date set for hearing and, if the Collector desires the person to produce specific records at such hearing, such notice may designate the records required to be produced.

(Prior Code, § 5.21.030; Code 1990, § 5.04.390; Ord. No. 89-20, § 1, 1989)

The hearing prescribed by this chapter shall be before the Board of Review. The Board of Review shall be composed of the Town Manager, Collector and the Town Attorney, or the duly appointed representative of each. At the hearing, the person assessed and the Collector may submit such evidence as they believe to be relevant to their respective positions. The Board of Review may require the presentation of additional evidence from either the person assessed or from the Collector, or from both. The Board of Review may continue the hearing from time to time for the purpose of allowing the presentation of additional evidence.

(Prior Code, § 5.21.040; Code 1990, § 5.04.400; Ord. No. 89-20, § 1, 1989)

Upon completion of the hearing, the Board of Review may:

(1) Affirm the assessment;

(2) Increase the assessment; or

(3) Decrease the assessment, as the evidence may require; but

the amount of the assessment shall not be increased unless the claim for the increase is asserted on behalf of the Town either before or during the hearing. Written notice of the decision of the Board of Review shall be given to the person assessed in the same form and in the same manner as the notice of assessment.

(Prior Code, § 5.21.050; Code 1990, § 5.04.410; Ord. No. 89-20, § 1, 1989)

Within 15 days from the date of service of the notice of decision of the Board of Review, the person assessed may file written exceptions to the decision of the Board of Review but shall not be required to do so. If the person does not do so, the person shall be deemed to have exhausted the administrative proceedings provided by this chapter. Upon filing of written exceptions, the Board of Review may either deny the exception or modify its decision, as it deems appropriate. If the Board of Review modifies its decision, it shall cause a written notice of decision as required by Section 5.04.410, to be given to the person assessed at the time, and in the manner provided therein. If the Board of Review does not modify its decision within 30 days from the service of the exceptions, the exceptions shall be deemed denied.

(Prior Code, § 5.21.060; Code 1990, § 5.04.420; Ord. No. 89-20, § 1, 1989)

Failure of the Collector to set any hearing within the time prescribed in this chapter and failure of the Board of Review to complete any procedure prescribed in this chapter within the period stated shall not affect the validity of any proceedings taken under this chapter.

(Prior Code, § 5.21.070; Code 1990, § 5.04.430; Ord. No. 89-20, § 1, 1989)

Acceptance of any payment upon an assessment, the validity of which has not previously been passed upon by the Board of Review, shall not preclude the Collector from subsequently levying another assessment in any case where the original assessment does not truly reflect the correct tax liability.

(Prior Code, § 5.21.080; Code 1990, § 5.04.440; Ord. No. 89-20, § 1, 1989)

In addition to a misdemeanor prosecution, the Collector, with the advice and assistance of the Town Attorney, may use all civil remedies to obtain payment of the amount of business tax due, including, but not limited to, imposition of civil penalties and administrative citations pursuant to Chapter 1.18.

(Prior Code, ch. 5.22; Code 1990, § 5.04.450; Ord. No. 89-20, § 1, 1989; Ord. No. 11-03, 3(exh. A, 12), 11-30-2011)

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

(Prior Code, § 5.23.010; Code 1990, § 5.04.460; Ord. No. 89-20, § 1, 1989)

Any business tax or portion thereof, or any penalty hereafter paid more than once, or paid illegally, erroneously or wrongfully, may be refunded, provided that a claim therefor, duly verified by the person paying such tax or penalty, or authorized representative, agent or attorney, shall have been filed with the Collector within 100 days after the date that the business was discontinued or within 100 days after discovery that the fee was illegally, erroneously or wrongfully paid. Such claims shall be processed in the same manner as other claims for refunds.

(Prior Code, § 5.23.020; Code 1990, § 5.04.470; Ord. No. 89-20, § 1, 1989)

The Collector may make rules and regulations not inconsistent with the provisions of this title as may be necessary or desirable to aid in the enforcement of the provisions of this title.

(Prior Code, ch. 5.24; Code 1990, § 5.04.480; Ord. No. 89-20, § 1, 1989)

All remedies prescribed under this chapter shall be cumulative and the use of one or more remedies by the Town shall not bar the use of any other remedy for the purpose of enforcing the provisions of this title.

(Prior Code, ch. 5.25; Code 1990, § 5.04.490; Ord. No. 89-20, § 1, 1989)

Neither the adoption of this title nor its superseding of any portion of any other ordinance of the Town shall in any manner be construed to affect prosecution for violation of any other ordinance committed prior to the effective date of the ordinance codified in this chapter, nor be construed as a waiver of any business tax or any penal provisions 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, and all rights and obligations thereunto pertaining shall continue in full force and effect.

(Prior Code, ch. 5.26; Code 1990, § 5.04.500; Ord. No. 89-20, § 1, 1989)

It is the intent and purpose of this title to certificate, for revenue, all businesses, occupations, trades, callings or professions carried on within the Town, other than those specifically excepted, and if the application for a business tax certificate is made for any business not specifically referred to in this title or nor included in any of the provisions of this title fixing business taxes, the Collector shall cause the applicant to file an application for a business tax certificate and the same shall be considered, and a business tax shall be fixed by the Collector classifying the business and applying the tax rate schedule to be paid by such applicant.

(Prior Code, ch. 5.27; Code 1990, § 5.04.510; Ord. No. 89-20, § 1, 1989)