Earlier editions: 2026-09
Title 5 — BUSINESS TAX CERTIFICATES AND REGULATIONS
Morro Bay Municipal Code Ch. 5.04 General Provisions
Morro Bay Municipal Code · 2026-10 edition · updated 2026-10-04 · Morro Bay
Cite as: Morro Bay Municipal Code Chapter 5.04 · Text as of 2026-10-04
Footnotes:
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References to "this title" refer to Chapters 5.04 through 5.16. For statutory provisions authorizing cities to license for revenue and regulations purposes, see Gov. Code § 37101; for provisions authorizing cities to license businesses in the exercise of the police power and for purposes of regulation, see Bus. and Prof. Code §§ 16000—16003. Ord. No. 595, § 1, adopted September 8, 2015, renamed Chapter 5.04 from general license provisions as general provisions.
5.04.010 - Definitions.¶
A. "Business," as used in this title, includes professions, trades, and occupations and all and every kind of calling, whether or not carried on for profit.
B. "Business tax certificate" shall mean the document issued by the city to evidence a business is current on the payment of all business taxes, any penalties and fines, applicable to that business.
C. "City," as used in this title, means the city of Morro Bay, a municipal corporation of the state of California, in its present incorporated form or in any later reorganized, consolidated, enlarged, or incorporated form.
D. "Collector," as used in this title, means any city officer charged with the administration of this title.
E. "Employee," as used in this title, when used in determining the number of employees used in any business taxed under this title, means all persons engaged in the operation or conduct of any business, whether an owner, any member or owner, any member of owner's family, partner, agent, manager, solicitor, and any and all other persons employed or working in said business; provided such persons' wages, salaries, or fees are reported to state or federal agencies under the provisions of state or federal income, social security, or unemployment insurance laws.
F. "Fixed place of business," as used in this title, means the premises in the city occupied for the particular purpose of conducting the business thereat, and regularly kept open for the purpose with a competent person in attendance for the purpose of attending to such business.
G. "Flea market" shall mean a vending location with several vendors, usually held outdoors, where used goods and antiques are sold.
H. "Garage sales," as used in this title, means the offering for sale, to the general public, collective articles of household furniture, household furnishings, household goods or personal belongings of the occupant of the residence from which the articles are being offered for sale. Included in this definition, but not limited to, are sales known or advertised as "patio sales," "backyard sales," and similar descriptions.
I. "Gross receipts," as used in this title, includes the total amount of the sale price of all sales and the total amount charged or received 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 materials, goods, wares or merchandise. Included in "gross receipts" are 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, losses or other expenses whatsoever. Excluded from "gross receipts" are cash discounts allowed and taken on sales; credit allowed on property accepted as part of the purchase price and which property may be later sold; any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser; such part of the sale price of property returned by purchasers upon recision of the contract of sale as is refunded either in cash or by credit.
J. "Independent contractor" shall mean any individual, who is not a full-time or part-time employee of the person for which that individual provides services. A valid W-2 form, issued by that person to that individual, would be prima facie evidence that individual is an employee.
K. "Jobbing business," as used in this title, means every business conducted solely for the purpose of selling goods, wares, or merchandise in job lots to wholesale merchants for resale at wholesale to the trade by said wholesale merchants.
L. "Manufacturer," as used in this title, means one engaged in making materials, raw or partially finished, into wares suitable for use.
M. "Person," as used in this title, includes all corporations, associations, syndicates, joint stock corporations, partnerships of every kind, clubs, Massachusetts business or common law trusts, societies, and individuals transacting and carrying on any business in the city, other than as an employee.
N. "Retail business," as used in this title means every business not herein otherwise defined conducted for the purpose of selling or offering to sell any goods, wares, or merchandise.
O. "Sale," as used in this title, means 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; and the transaction whereby services are rendered or use of facilities, skills, or property is granted shall likewise be deemed a sale. These definitions shall not be deemed to exclude any transaction which is or which, in effect, results in a sale within the contemplation of the law.
P. "Sworn statement," as used in this title, means an affidavit sworn to before a person authorized to take oaths, or a declaration or certification made under penalty of perjury.
Q. "Vehicle," as used in this title means and includes 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 solely by human power.
R. "Wholesale business," as used in this title, means every business conducted solely for the purpose of selling goods, wares, or merchandise in wholesale lots.
(Ord. 109 § 1, 1973; Ord. 94 § 1, 1971; Ord. 89 § 2 (part), 1971: prior code § 6100)
(Ord. No. 595, §§ 4, 5, 9-8-15)
5.04.020 - Purpose.¶
Chapters 5.04, 5.08 and 5.12 are enacted for revenue purposes.
(Ord. 89 § 2 (part), 1971: prior code § 6101)
5.04.030 - Substitute for other revenue ordinances.¶
Persons required to pay a business tax for transacting and carrying on any business, as defined in this chapter, shall not be relieved from payment of any other fee or tax for the privilege of doing such business required under any other title of this code and shall remain subject to the other regulatory provisions of this code.
(Ord. 89 § 2 (part), 1971: prior code § 6102)
(Ord. No. 595, § 6, 9-8-15)
5.04.040 - Effect of title on past actions and obligations.¶
The adoption of this title shall not in any manner be construed to affect prosecution for violation of any other provision of the code committed prior to the effective date of the ordinance codified herein 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 and all rights and obligation thereunto appertaining shall continue in full force and effect.
(Ord. 89 § 2 (part), 1971: prior code § 6103)
5.04.050 - Business tax payment required.¶
A. There are hereby imposed, upon the businesses, trades, professions, callings, and occupations specified in this title, business taxes, as established annually in the business tax rate schedule.
B. Each year by June 30th the business tax rate schedule will be adjusted by the change in the Consumer Price Index (CPI), from March of the previous year to March of the current year. The percentage adjustment for any given year shall be based upon the average monthly index for twelve months ending March 31st. The Consumer Price Index referred to in this paragraph is the Consumer Price Index (all items indexes, all urban consumers) for Los Angeles-Riverside-Orange County, compiled and published by the United States Department of Labor, Bureau of Labor Statistics, 1968 Base Year = 100 (hereafter called Index). If the United States Department of Labor, Bureau of Labor Statistics, ceases to compile and make public the index as now constituted and issued, but substitutes another index in its place, then the substituted index shall be used in place of the Consumer Price Index referenced in this paragraph.
C. This section shall not be construed to require any person to pay a business tax or 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.
(Ord. 340 § 4, 1988; ord. 285 § 1, 1986; ord. 89 § 2 (part), 1971: prior code § 6104)
(Ord. No. 595, § 7, 9-8-15)
5.04.055 - Business tax certificate required.¶
The businesses, trades, professions, callings, and occupations required to pay a business tax pursuant to this chapter must also obtain a current and valid business tax certificate. This section shall not be construed to require any person to obtain a business tax certificate prior to doing business within the city if such requirement conflicts with applicable statutes of the United States or of the state.
(Ord. No. 595, § 8, 9-8-15)
5.04.060 - Separate business tax certificates.¶
A. A separate business tax certificate must be obtained for each branch establishment or location of the business transacted and carried on and for each category of business at the same location.
B. Each business tax certificate shall be evidence that business tax certificate holder has paid the taxes due for only the business for which that business tax certificate was issued at the location or in the manner designated in that business tax certificate.
C. If two or more businesses are conducted on the same premises by one person, as defined in Section 5.04.010, and the employees are employed by and serve all businesses so located, then only one business tax shall be levied based upon the number of employees employed and each other business shall be subject to the business tax assigned herein to the appropriate business category.
D. Notwithstanding the foregoing, warehouses and distributing plants used in connection with and incidental to a business for which a business tax certificate has been issued under the provisions of this title shall not be deemed to be separate places of business or branch establishments.
E. Notwithstanding the foregoing, a low income business, as defined in Section 5.08.220, shall only require one business tax certificate; provided, that if more than one low income businesses is operated at the same address by the same business tax certificate holder, then all those businesses shall be listed on that one business tax certificate.
(Ord. 89 § 2 (part), 1971: prior code § 6105)
(Ord. No. 595, § 9, 9-8-15)
5.04.065 - Exception to tax based on employees.¶
A business without a fixed location in the city shall not be required to pay a business tax calculated on the number of employees serving that business.
(Ord. No. 595, § 10, 9-8-15)
5.04.070 - Evidence of doing business.¶
When any person by 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, 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.
(Ord. 89 § 2 (part), 1971: prior code § 6106)
5.04.080 - Constitutional apportionment.¶
A. None of the business taxes provided for by this title shall be so applied as to occasion an undue burden upon interstate commerce or violate the equal protection and due process clause of the Constitution of the United States and the state.
B. In any case where a business tax is believed by a business taxpayer or applicant for a business tax certificate to place an undue burden upon interstate commerce or violate such Constitutional clauses, he/she may apply to the collector for an adjustment of the business tax. The application may be made before, at, or within six months after payment of the prescribed business tax. The applicant shall, by sworn statement and supporting testimony, show his method 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. 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 that amount over and above the business tax so fixed.
(Ord. 89 § 2 (part), 1971: prior code § 6107)
(Ord. No. 595, § 11, 9-8-15)
5.04.090 - Charitable and nonprofit organization exemption.¶
The provisions of this title shall not be deemed or construed to require the payment of a business 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 profit is not intended to be derived, either directly or indirectly, by any individual; nor shall any business tax be required for the conducting of any entertainment, dance, concert, exhibition, or lecture within the city whenever the receipts of any such entertainment, concert, dance, exhibition, or lecture are to be appropriated to any church, school, civic, fraternal, religious, or benevolent purpose; nor shall any business tax be required for the conducting of any entertainment, dance, concert, exhibition, or lecture by any religious, civic, charitable, fraternal, educational, military, state, county, or municipal organization or association whenever the receipts of any such entertainment, dance, concert, exhibition, or lecture are to be appropriated for the purpose and objects for which such organization or association was formed and from which profit is not derived, whether directly or indirectly, by any individual; provided, however, that nothing in this section shall be deemed to exempt any such organization or association from complying with any of the provisions of this title requiring a permit from the city council for any commission or officer to conduct, manage, or carry on any profession, trade, calling, or occupation.
(Ord. 89 § 2 (part), 1971: prior code § 6108(a))
(Ord. No. 595, § 3, 9-8-15)
5.04.100 - Disabled veteran exemption.¶
No business tax payable hereunder shall be payable by any person who has received an honorable discharge or release from active duty in one of the United States armed services, who is physically unable to obtain a livelihood by manual labor, and who is a voter of the state.
(Ord. 89 § 2 (part), 1971: prior code § 6108(b))
5.04.110 - Highway carrier exemption.¶
None of the business taxes provided for this title shall be applied to carriers operating under the jurisdiction of the State of California Public Utilities Commission who pay a business tax levied pursuant to the "Highway Carriers Uniform Business License Tax Act."
(Ord. 89 § 2 (part), 1971: prior code § 6108(c))
(Ord. No. 595, § 3, 9-8-15)
5.04.120 - Exemption claim.¶
Any person claiming an exemption pursuant to Sections 5.04.090 through 5.04.110 shall file a verified statement with the collector stating the facts upon which exemption is claimed. The collector, upon a proper showing contained in a verified statement, shall issue a business tax certificate to such person claiming exemption under Sections 5.04.090 through 5.04.110 without payment to the city of the business tax required by this title. The collector, after giving notice and a reasonable opportunity for hearing to a holder of such a business tax certificate, may revoke any business tax certificate granted pursuant to the provisions of Sections 5.04.090 through 5.04.110 upon information that business tax certificate holder is not entitled to the exemption as provided herein.
(Ord. 89 § 2 (part), 1971: prior code § 6108(d))
(Ord. No. 595, § 13, 9-8-15)
5.04.130 - Contents of business tax certificate.¶
Every person required to have a business tax certificate under the provisions of this title shall make application for the same to the collector, and upon the payment of the prescribed business tax, the collector shall issue to such person a business tax certificate which shall contain the name of the person to whom the business tax certificate is issued, the business for which the business tax certificate was issued, the place where such business is to be transacted and carried on, the date of expiration of the business tax certificate, and such other information as may be necessary for the enforcement of the provisions of this title.
(Ord. 89 § 2 (part), 1971: prior code § 6109)
(Ord. No. 595, § 14, 9-8-15)
5.04.140 - Application—First business tax certificate.¶
Upon making application for the first business tax certificate to be issued hereunder or for a newly established business, the person shall furnish to the collector a sworn statement, upon a form provided by the collector, setting forth the following information:
A. The exact nature or kind of business for which a business tax certificate is requested;
B. 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 place of residence of the owner of same;
C. In the event that application is made for the issuance of a business tax certificate to a person doing business under a fictitious name, the application shall set forth the manner and place of residences of those owning said business;
D. In the event that the application is made for the issuance of a business tax certificate to a corporation or a partnership, the application shall set forth the manner and place of residences of the officers or partners thereof;
E. In the event that the amount of the business tax to be paid by the applicant is based upon the average number of employees or the number of persons, spaces, or items of any kind used in or pertaining to his business, he shall state in said application the annual average number of employees employed or used in the business during the preceding twelve months, or the number of such persons, spaces, or items used in or pertaining to his said business; and the business tax for the ensuing year shall be computed on such figures;
F. Upon a person making application for a newly established business or a business which has not been operated for twelve months immediately preceding the application, in all cases where the amount of tax to be paid is based upon the average number of persons employed, the applicant shall state the estimated annual average number of employees expected to be employed or used in the business; and the business tax for the ensuing period shall be based on that figure.
(Ord. 89 § 2 (part), 1971: prior code § 6110)
(Ord. No. 595, §§ 3, 15, 9-8-15)
5.04.150 - Determination of average number of employees.¶
The annual average number of employees in any business shall be determined by totaling the annual working hours of all fulltime, part-time, and seasonal employees, or any combinations thereof, and dividing that total by two thousand eighty. In the result, any fraction greater than .5 shall be considered as one employee.
Exceptions:
A. The total annual working hours of one employee, as defined by Section 5.04.010, who may be either an owner or the manager, need not be included in the total annual working hours used to determine the average number of employees. Employees who are owners of a particular business and who report this income as jointly derived from that business on a joint return to state or federal agencies under the provisions of state or federal income tax laws shall be considered as one employee for purposes of determining the average number of employees and qualify for this exception.
B. Employees who do not report their wages, salaries or fees, as derived from the particular business, to state or federal agencies under the provisions of state or federal income, social security or unemployment insurance laws need not be included in the total annual working hours used to determine the average number of employees.
(Ord. 94 § 2, 1971; ord. 89 § 2 (part), 1971: prior code § 6111)
(Ord. No. 595, § 16, 9-8-15)
5.04.160 - Duration of business tax certificate.¶
All business tax certificates issued hereunder shall expire on the last day of the month occurring one year after the effective date of issue.
(Ord. 89 § 2 (part), 1971: prior code § 6112)
(Ord. No. 545, 4-13-09; Ord. No. 595, § 17, 9-8-15)
5.04.170 - Renewal business tax certificate—Affidavit.¶
In all cases, the applicant for the renewal of a business tax certificate shall submit to the collector for his guidance in ascertaining the amount of the business 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 business tax to be paid by said applicant pursuant to the provisions of this title.
(Ord. 89 § 2 (part), 1971: prior code § 6113)
(Ord. No. 595, §§ 3, 17, 9-8-15)
5.04.180 - Statements not conclusive.¶
A. No statement 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/her deputies, or authorized employees of the city, who are hereby authorized to examine, audit, and inspect such books and records of any business tax certificate holder or applicant for a business tax certificate, as may be necessary in their judgment to verify or ascertain the amount of business tax due.
B. All business tax certificate holders, applicants for business tax certificates and persons engaged in business in the city are required to permit any examinations of such books and records for the purposes aforesaid.
(Ord. 89 § 2 (part), 1971: prior code § 6114)
(Ord. No. 595, § 18, 9-8-15)
5.04.190 - Information confidential.¶
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 any investigation of records and equipment of any person required to obtain a business tax certificate, or pay a business tax, or any other person invited 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 abstract or particulars thereof to be seen or examined by any person; provided that nothing in this section shall be construed to prevent:
A. The disclosure to, or the examination of records and equipment by, another city official, employee, or agent for collection of taxes for the sole purpose of administering or enforcing any provisions of this title or collecting taxes imposed hereunder;
B. 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;
C. 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 city;
D. The disclosure after the filing of a written request to that effect, to the taxpayer himself, or to his successors, assignees, and guarantors 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 city attorney approves each such disclosure and that the collector may refuse to make any disclosure referred to in this subdivision D when in his opinion the public interest would suffer thereby;
E. The disclosure of the names and addresses of persons to whom business tax certificates have been issued, and the general type or nature of their business;
F. The disclosure by way of public meeting or otherwise of such information as may be necessary to the city 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 against him by the city for business taxes or when acting upon any other matter;
G. The disclosure of general statistics regarding taxes collected or business done in the city.
(Ord. 89 § 2 (part), 1971: prior code § 6115)
(Ord. No. 595, §§ 3, 19, 9-8-15)
5.04.200 - Failure to file statement.¶
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, the collector may determine the amount of business tax due from such person by means of such information as he may be able to obtain.
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 Morro Bay, California, postage prepaid, addressed to the person so assessed at his last known address. Such person may, within fifteen days after the mailing or serving of such notice, make application in writing to the collector for a hearing on the amount of the business tax the collector shall cause the matter to be set for hearing within thirty days before the city council. The collector shall give at least ten days' notice to such person of the time and place of hearing in the manner prescribed above for serving notices of assessment. The council shall consider all evidence produced, and shall make finding thereon, which shall be final. Notice of such findings shall be served upon the applicant in the manner prescribed in this section for serving notices of assessment.
(Ord. 89 § 2 (part), 1971: prior code § 6116)
(Ord. No. 595, § 3, 9-8-15)
5.04.210 - Appeal.¶
Any person aggrieved by any decision of the collector with respect to the issuance or refusal to issue such business tax certificate may appeal to the city council by filing a written notice of appeal with the clerk of the council. The council shall thereupon fix a time and place for hearing such appeal. The city clerk shall give notice to such a person of the time and place of hearing by serving it personally or by depositing it in the United States Post Office at Morro Bay, California, postage prepaid, addressed to such person at his last known address. The council shall have authority to determine all questions raised on such appeal. No determination shall conflict with any substantive provision of this title.
(Ord. 89 § 2 (part),1971: prior code § 6117)
(Ord. No. 595, § 20, 9-8-15)
5.04.220 - Transfer of business tax certificates.¶
Any business tax certificate under this chapter may be transferred to another person or location upon application and the payment of the fee of two dollars to the collector to have the business tax certificate amended; provided, that an application and payment of the applicable fee is made within fifteen days after such transfer, or a new business tax will be due and payable for the remainder of the business tax certificate period.
(Ord. 89 § 2 (part), 1971: prior code § 6118)
(Ord. No. 595, § 21, 9-8-15)
5.04.230 - Duplicate business tax certificate.¶
A duplicate business tax certificate may be issued by the collector to replace any business tax certificate previously issued hereunder, which has been lost or destroyed, if the person, to whom the business tax certificate was issued, files a statement of such fact with the collector, and at the time of filing such statement pays to the collector a duplicate business tax certificate fee of two dollars.
(Ord. 89 § 2 (part), 1971: prior code § 6119)
(Ord. No. 595, § 22, 9-8-15)
5.04.240 - Filing extension—Compromising claim.¶
In addition to all other powers conferred upon him, the collector shall have the power, for good cause shown, to extend the time for filing any required sworn statement for a period not exceeding thirty days, and in such case to waive any penalty that would otherwise have accrued; and shall have the further power, with the consent of the council, to compromise any claim as to the amount of business tax due.
(Ord. 89 § 2 (part), 1971: prior code § 6120)
(Ord. No. 595, § 3, 9-8-15)
5.04.250 - Posting and keeping business tax certificates.¶
All business tax certificates must be kept and posted in the following manner:
Any business tax holder transacting and carrying on business at a fixed place of business in the city shall keep the business tax certificate posted in a conspicuous place upon the premises where such business is carried on;
Any business tax holder transacting and carrying on business, but not operating at a fixed place of business in the city, shall keep the business tax certificates upon his person at all times while transacting and carrying on such business.
(Ord. 89 § 2 (part), 1971: prior code § 2621)
(Ord. No. 595, § 23, 9-8-15)
5.04.260 - Fee payment.¶
A. Unless otherwise specifically provided, all annual business taxes, under the provisions of this chapter, shall be due and payable in advance each year on the first day of the month following business tax certificates expiration.
B. Except as otherwise herein provided, business taxes, other than annual, required hereunder shall be due and payable as follows:
Semiannual business taxes on the first day of July and the first day of January each year;
Quarterly business taxes on the first day of July, October, January, and April of each year;
Monthly business taxes on the first of the month;
Weekly business taxes on Monday of each week in advance;
Daily business taxes each day in advance.
(Ord. 89 § 2 (part), 1971: prior code § 6122)
(Ord. No. 545, 4-13-09; Ord. No. 595, §§ 3, 24, 9-8-15)
5.04.270 - Failure to pay fee when due.¶
For failure to pay a business tax when due, the collector shall add a penalty of ten percent of said business 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 one hundred percent of the amount of the business tax due.
(Ord. 89 § 2 (part), 1971: prior code § 6123)
(Ord. No. 595, § 3, 9-8-15)
5.04.275 - Reserved.¶
Editor's note— Ord. No. 595, § 1, adopted September 8, 2015, repealed § 5.04.275, which pertained to limited time suspension and refund of penalties and derived from Ord. No. 589, adopted November 12, 2014.
5.04.280 - Authorization of unlawful businesses.¶
No business tax certificates issued under the provisions of this title shall be construed as authorizing the conduct of or continuance of any illegal or unlawful business.
(Ord. 89 § 2 (part), 1971: prior code § 6124)
(Ord. No. 595, § 26, 9-8-15)
5.04.290 - Refunds of overpayment.¶
No refund of an overpayment of taxes imposed by this title shall be allowed in whole or in part unless a claim for refund is filed with the city pursuant to Chapter 3.12 of this code. Upon the filing of such claim and when the collector determines that an overpayment has been made, the collector may refund the amount overpaid.
(Ord. 451 § 8, 1996; ord. 89 § 2 (part), 1971: prior code § 6125)
5.04.300 - Delinquent fee—Action to collect.¶
The amount of any business tax imposed by the provisions of this title shall be deemed a debt to the city. Any action may be commenced in the name of the city in any court of competent jurisdiction for the amount of any delinquent business taxes and penalties.
(Ord. 89 § 2 (part), 1971: prior code § 6126)
(Ord. No. 595, § 3, 9-8-15)
5.04.310 - Action authorized for failure to pay.¶
The conviction and imprisonment of any person for engaging in any business without first obtaining a business tax certificates to conduct such business shall not relieve such person from paying the business tax to conduct such business, nor shall the payment of any business tax prevent a criminal prosecution for the violation of any of the provisions of this title. All remedies prescribed hereunder shall be accumulative and the use of one or more remedies by the city shall not bar the use of any other remedy for the purpose of enforcing the provisions hereof.
(Ord. 89 § 2 (part), 1971: prior code § 6127)
(Ord. No. 595, §§ 3, 26, 9-8-15)
5.04.320 - Independent contractors.¶
Every independent contractor, who operates any business within the city, (i) whether upon a cost, rental, commission, flat fee, hourly rate or other basis, and (ii) whether such business is conducted on the premises of a single other business within the city, or the premises of several businesses within the city, shall be required to obtain a separate and independent business tax certificate, and pay a business tax as established by the business tax rate schedule.
(Ord. 89 § 2 (part), 1971: prior code § 6128)
(Ord. No. 595, § 27, 9-8-15)
5.04.330 - Application for permit to chief of police for certain businesses.¶
A. The filing of an application for a business tax certificate shall also be considered an application for a permit from the chief of police when the business to be operated is any of the following: (i) carnival, (ii) circus or menagerie, (iii) money lender or pawnbroker, (iv) masseuse, (v) tent show, (vi) amusement parlor, (vii) penny arcade, or playland or (viii) private patrol service.
B. No permit shall be issued to carry on any business at any location where such would be in violation of Title 17, zoning.
C. Where an application for a new permit or renewal has been submitted for any of the businesses enumerated in subsection A, the chief of police may cause to have taken, fingerprints of all business supervisors and employees of the business, and may conduct a confidential background investigation to determine whether to issue a business license, and if issued, the conditions to assign to the business license. Failure to submit to fingerprinting or identification of a criminal involvement shall be grounds for denial of the permit.
D. Consideration of a permit described by this section shall be approved by the chief of police. The denial or issuance of a permit pursuant to this section may be appealed to the city council within ten days after the chief of police action. In the review of the permit pursuant to this section, the chief of police and city council may assign such conditions as it deems necessary for the conduct of the business operation to protect the public health, safety and welfare.
(Ord. 243 § 4, 1983; ord. 82 § 1 (part), 1970: prior code § 6500)
(Ord. No. 575, 12-13-11; Ord. No. 595, § 28, 9-8-15)
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