Martinez Municipal Code Ch. 5.24 License Procedures and Regulations

A. Every person required to have a license under the provisions of Chapters 5.04 through 5.32 shall make application as hereinafter prescribed for the same to the Collector, and upon the payment of the prescribed license tax, the Collector shall issue to such person a license which shall contain the following information:

1. The name of the person to whom the license is issued;

2. The business licensed;

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

4. The date of the expiration of such license;

5. Such other information as may be necessary for the enforcement of the provisions of Chapters 5.04 through 5.32.

B. Whenever the tax imposed under the provisions of Chapters 5.04 through 5.32 is measured by the number of vehicles, devices, machines or other pieces of equipment used, or whenever the license tax is measured by the gross receipts from the operation of such items, the collector shall issue only one license; provided that he may issue for each tax period for which the license tax has been paid 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.

(Prior code § 6115; Ord. 794 C.S. § 3, 1974)

A. Upon a person making application for the first license to be issued hereunder 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 license 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. In the event that the application is made for the issuance of a license 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;

4. In the event that the application is made for the issuance of a license to a corporation or a partnership, the application shall, set forth the names and places of residences of the officers or partners thereof;

5. In all cases where the amount of license 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 license tax to be paid by the applicant;

6. Any further information which the Collector may require to enable him to issue the type of license applied for.

B. If the amount of the license tax to be paid by the applicant is measured by gross receipts, he shall estimate the gross receipts for the period to be covered by the license to be issued. Such estimate, if accepted by the Collector as reasonable, shall be used in determining the amount of license tax to be paid by the applicant; provided, however, the amount of the license tax so determined shall be tentative only, and such person shall, within 30 days after the expiration of the period for which such license was issued, furnish the Collector with a sworn statement upon a form furnished by the Collector, showing the gross receipts during the period of such license, and the license tax for such period shall be finally ascertained and paid in the manner provided by Chapters 5.04 through 5.32 for the ascertaining and paying of renewal license taxes for other businesses, after deducting from the payment found to be due, the amount paid at the time such first license was issued.

C. The Collector shall not issue to any such person another license for the same or any other business, until such person has furnished to him the sworn statement and paid the license tax as herein required.

(Prior code § 6116; Ord. 794 C.S. § 3, 1974)

In all cases, the applicant for the renewal of a license shall submit to the Collector for his guidance in ascertaining the amount of the license tax to be paid by the applicant a sworn statement upon a form to be provided by the Collector, setting forth such information concerning the applicant's business during the preceding year as may be required by the Collector to enable him to ascertain the amount of the license tax to be paid by the applicant pursuant to the provisions of Chapters 5.04 through 5.32.

(Prior code § 6117; Ord. 794 C.S. § 3, 1974)

A. No statements shall be conclusive as to the matters set forth therein, nor shall the filing of the same preclude the City from collecting by appropriate action such sum as is actually due and payable hereunder. Such statement and each of the several items therein contained shall be subject to audit and verification by the Collector, his 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 license, as may be necessary in their judgment to verify or ascertain the amount of license fee due.

B. All persons subject to the provisions of Chapters 5.04 through 5.32 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 section shall refuse to allow authorized representatives of the Collector to examine the records at reasonable times and places.

(Prior code § 6118; Ord. 794 C.S. § 3, 1974)

A. If any person fails to file any required statement within the time prescribed, or if after demand therefor made by the Collector, he fails to file a corrected statement, or if any person subject to the tax imposed by Chapters 5.04 through 5.32 fails to apply for a license, the Collector may determine the amount of the license tax due from such person by means of such information as he may be able to obtain.

B. If such a determination is made, the Collector shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States Post Office at Martinez, California, postage prepaid, addressed to the person so assessed at his last known address. Such person may, within 15 days after the mailing or serving of such notice, make application in writing to the Collector for a hearing on the amount of the license tax. If such application is made, the Collector shall cause the matter to be set for hearing within 15 days before the City Council. The Collector shall give at least 10 days' notice to such person of the time and place of hearing in the manner prescribed herein for serving notices of assessment. The Council shall consider all evidence produced, and shall make findings thereon, which shall be final. Notice of such findings shall be served upon the applicant in the manner prescribed herein for serving notices of assessment.

(Prior code § 6119; Ord. 794 C.S. § 3, 1974)

No license issued pursuant to Chapters 5.04 through 5.32 shall be transferable; provided 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 of $5.00 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; 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 Section. For the purpose of this Section, stockholders, bondholders, partnerships or other persons holding an interest in a corporation or other entity herein defined to be a person are regarded as having the real or ultimate ownership of such corporation or other entity.

(Prior code § 6120; Ord. 794 C.S. § 3, 1974)

A duplicate license may be issued by the Collector to replace any license previously issued hereunder which has been lost or destroyed upon the licensee filing statement of such fact, and at the time of filing such statement paying the Collector a duplicate license fee of $2.00.

(Prior code § 6121; Ord. 794 C.S. § 3, 1974)

A. Any licensee transacting and carrying on business at a fixed place of business in the City shall keep the license posted in a conspicuous place upon the premises where such business is carried on.

B. Any licensee transacting and carrying on business but not operating at a fixed place of business in the City shall keep the license upon his person at all times while transacting and carrying on the business for which it is issued.

C. Whenever identifying stickers, tags, plates or symbols have been issued for each vehicle, device, machine or other piece of equipment included in the measure of a license tax, the person to whom such stickers, tags, plates or symbols have been issued shall keep firmly affixed upon each 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 vehicle, device or 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 herein any identifying sticker, tag, plate or symbol to the 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 § 6122; Ord. 794 C.S. § 3, 1974)

Unless otherwise specifically provided, all annual license taxes payable hereunder shall be due and payable in advance on the 1st day of January of each year; provided that license taxes covering new operations commenced after the 1st day of January or the first renewal license applied for under Chapters 5.04 through 5.32 shall be prorated for the balance of the license year in that proportion which the number of months remaining in the calendar year bears to 12. Other flat-rate license taxes are payable in advance on the first day of business and thereafter on the first day of any applicable period.

(Prior code § 6123; Ord. 794 C.S. § 3, 1974)

For failure to pay a license tax when due, the Collector shall add a penalty of 10 percent of the license tax on the last day of each month after the due date thereof; providing that the amount of such penalty to be added shall in no event exceed 25 percent of the amount of the license tax due.

(Prior code § 6124; Ord. 794 C.S. § 3, 1974)

No refund of an overpayment of taxes imposed by Chapters 5.04 through 5.32 shall be allowed in whole or in part unless a claim for refund is filed with the City which complies with the procedures and provisions of Chapter 3.40 of this Code.

(Prior code § 6125; Ord. 794 C.S. § 3, 1974; Ord. 1302 C.S. § 3, 2003)