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Earlier editions: 2026-09

Title 6 — BUSINESS AND FRANCHISE TAXES›Chapter 6.04 — BUSINESS TAX LICENSE

National City Municipal Code Art. IV Application, Issuance and Display of License

National City Municipal Code · 2026-10 edition · updated 2026-10-04 · National City

Cite as: National City Municipal Code Article IV · Text as of 2026-10-04

6.04.180 - Contents of application.

A. Every person required to have a license under the provisions of this chapter shall submit a sworn application under penalty of perjury on a form provided by the collector. The application must be complete and accurate and shall be accompanied with payment of application and clearance fees before the collector is required to process it.

B. The following information is required:

  1. The name of the business.

  2. If there is a fixed place of business within the city, the place where such business is to be conducted.

  3. The mailing address for business mail.

  4. The complete business phone number.

  5. A description of the business activity, including the principal product or service.

  6. Any state licenses and license number required to conduct a particular type of business, including a contractor's license.

  7. A state resale number, if applicable.

  8. A federal employer identification number or social security number.

  9. The type of ownership and a list of all owners or officers with corresponding home addresses, home phone numbers, and driver's license number. A photocopy of the applicant's driver's license shall be provided.

  10. The names, titles and home phone numbers of persons to contact in case of emergency for businesses with a fixed location in the city.

  11. For existing or transferred businesses whose business tax is levied based on gross receipts by business classification, the exact gross receipt figure from the previous calendar year. A taxpayer may elect to report gross receipts by gross receipts tax bracket, in which case, the gross receipts shall be considered by the collector to be the highest amount in that category. For new businesses, only the business opening date need be supplied.

  12. Such other information as may be necessary and required by the collector for the enforcement of the provisions of this chapter, and as may be required by the franchise tax board.

  13. Information regarding any claim of exemption from or apportionment of business taxes.

  14. A copy of any fictitious business name certificate, when issued, shall be provided to the collector. Note: This is not a precondition to the initial business license.

C. The collector is not required to process an incomplete application or issue a license if the applicant refuses to provide necessary information or lacks a permit or state license that is a prerequisite to the conduct of that business.

D. Application and clearance fees are those fees established in the National City Fee Schedule. The application fee is a fee charged by the collector for the initial processing of the license application. The clearance fee is a fee charged for the costs of processing and reviewing applications for zoning, fire, and regulatory clearance by other departments. The application fee, but not the clearance fee, is refundable if the business cannot be licensed after regulatory clearance review.

(Ord. 2224 § 2 (part), 2003)

Exceptions & meaning →

6.04.190 - Contents of business tax license.

Except upon finding fraud or error or as provided in Section 6.04.140(C), upon the payment of the prescribed tax or a determination of exemption the collector shall then issue a business tax license that shall contain the following information:

A. The name of the business for which the certificate is issued which evidences payment of the prescribed taxes or of exemption;

B. The address where the business is to be conducted, whether mobile or at a fixed location within the city;

C. The date of expiration of the license or exemption; and

D. Such other information as may be necessary for the enforcement of the provisions of this chapter.

(Ord. 2224 § 2 (part), 2003)

Exceptions & meaning →

6.04.200 - Posting of business tax license and sticker or decal.

A. Any person conducting business at a fixed place of business in the city shall keep the business tax license posted in a conspicuous place visible to the public upon the premises where such business is conducted. A sticker to be issued by the collector shall also be displayed in the front window along the primary street frontage, visible for observation by the collector from the sidewalk.

B. Any person not operating at or from a fixed place of business in the city shall keep the business tax license or copy upon his or her person at all times while conducting the business for which it is issued, and shall display the certificate upon request.

C. Any person conducting business by vehicle shall keep the business tax license or a copy within each vehicle, and shall affix an identifying decal issued by the collector to each vehicle used in that business.

D. The collector will issue identifying decals for vehicles and for coin-operated equipment. Each decal is nontransferable and shall be affixed to the vehicle or to the coin-operated equipment for which issued.

E. It is unlawful to sell or transfer a tax license sticker or decal or to permit its use by another person.

(Ord. 2224 § 2 (part), 2003)

Exceptions & meaning →

6.04.210 - Free Resource and Energy Business Evaluation (FREBE Program).

A. Every business not exempt pursuant to subsection C below, shall receive a free resource and energy evaluation for facilities under its operational control.

B. Upon notice from the city, the business principal or designee shall:

  1. Set a date for the evaluation within forty-five days of the notice;

  2. Allow city staff or its designated program partner access to the facilities under his or her operational control during regular business hours; and

  3. Authorize city staff or its designated program partner to review the historical energy and water usage for the business.

C. The following businesses are exempt from the requirements of this section:

  1. Any business that does not have a commercial utility gas or electric meter.

  2. Any business occupying facilities that were constructed or remodeled within three years of business license application or renewal.

D. The ordinance from which this section is derived shall remain in effect through December 31, 2020, and as of that date is repealed unless a later enacted ordinance deletes that date or extends that date.

(Ord. No. 2015-2404, § 1, 6-16-2015; Ord. No. 2016-2408, § 1, 1-19-2016)

Exceptions & meaning →

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