Martinez Municipal Code Ch. 5.16 License Requirements

A. There are imposed upon the businesses, trades, professions, callings and occupations specified in Chapters 5.04 through 5.32 license taxes in the amounts hereinafter prescribed. It is unlawful for any person to transact and carry on any business, trade, profession, calling or occupation in the City without first having procured a license from the City to do so and paying the tax hereinafter prescribed or without complying with any and all applicable provisions of Chapters 5.04 through 5.32.

B. This Section shall not be construed to require any person to obtain a license prior to doing business within the City if such requirement conflicts with applicable statutes of the United States or of the State. Persons not so required to obtain a license prior to doing business within the City nevertheless shall be liable for payment of the tax imposed by Chapters 5.04 through 5.32.

(Prior code § 6110; Ord. 794 C.S. § 3, 1974)

When any person, by the use of signs, circulars, cards, telephone books or newspapers, advertises, holds out or represents that he is in business in the City, or when any person holds an active license or permit issued by a governmental agency indicating that he is in business in the City, or when any person makes a sale, takes an order, renders a commercial service, or performs any other similar act within the City, and such person fails to deny by a sworn statement given to the collector that he is not conducting a business in the City after being requested to do so by the collector, then these facts shall be considered prima facie evidence that he is conducting a business in the City.

(Prior code § 6111; Ord. 794 C.S. § 3, 1974)

A. A separate business tax shall be paid for each branch establishment or location of a business and for each separate type of business at the same location. A permanently constructed billboard shall be deemed to be a single location of business for purposes of this Section. A person who provides goods, services, music or amusement by vending machines or coin-operated devices shall be subject only to one tax for all such machines or devices within the City. A warehouse and a distributing plant used in connection with a business licensed under Chapters 5.04 through 5.32 is not a separate place of business or branch establishment within the meaning of this Section.

B. A person conducting two or more types of businesses at the same location under the same management but who uses a single set or integrated set of books and records, may pay only one tax calculated on all gross receipts of the businesses under the schedule that applies to the type of business which requires the highest percentage payment on such gross receipts, except that a license fee of $10.00 for each additional branch or location shall be paid upon issuance.

(Prior code § 6112; Ord. 794 C.S. § 3, 1974)

A. None of the business taxes provided for by Chapters 5.04 through 5.32 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.

B. In any case where a business tax is believed by a person transacting or carrying on any business in the City to place an undue burden upon interstate commerce or be violative of such constitutional clauses, he may apply to the collector for an adjustment of the tax. Such application may be made before or at the time the tax is required to be paid or within 6 months after payment of the prescribed business tax. The applicant shall, by sworn statement and supporting testimony, show his method of business and the gross volume or estimated gross volume of such 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.

C. The Collector shall then conduct an investigation, and after having first obtained the written approval of the City 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. Such investigation, fixing of the business tax and order of refund shall be accomplished no later than one week from the date of application. In fixing the business tax, the Collector shall have the power to fix the business tax upon a percentage of gross receipts or any other measure which will assure 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 prescribed by Chapters 5.04 through 5.32. Should the Collector determine the gross receipts measure of business tax to be the proper basis, he may require the applicant to submit, either at the time of termination of the applicant's business in the City or at the end of each three-month 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 taxpayer has paid an amount equal to the annual business tax as prescribed in Chapters 5.04 through 5.32. If it is determined that no business tax is due, the applicant exempt from the business tax shall obtain, and the Collector shall issue, a certificate indicating such exemption from the tax.

(Prior code § 6113; Ord. 794 C.S. § 3, 1974)