Earlier editions: 2026-09
Oceanside Municipal Code Art. I In General
Oceanside Municipal Code · 2026-10 edition · updated 2026-10-04 · Oceanside
Cite as: Oceanside Municipal Code Article I · Text as of 2026-10-04
Sec. 15.1. - Definitions.¶
(1) Agents includes not only the principal but also the agent, clerk or employee of the principal.
(2) Business means professions, trades and occupations and all and every kind of calling carried on for profit and livelihood. This definition applies to home occupations, ownership of industrial parks, commercial shopping centers, office buildings and residential rental properties of five (5) units or more.
(3) Contractor means a person who is duly licensed as a contractor by the State of California.
(4) Gross receipts as used in this chapter shall include the total of amounts, actually received or receivable from sales and the total amounts 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 materials, goods, wares or merchandise. Included in "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. Excluded from "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 purchaser;
(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, provided the agent or trustee has furnished the collector with the names and addresses of the others and the amounts paid to them;
(f) Receipts of refundable deposits, except that refundable deposits forfeited and taken into income of the business shall not be excluded;
(g) As to real estate or broker, the sales price of real estate sold for the account of others except that portion which represent commission or other income to the agent or broker;
(h) As to a retail gasoline dealer, a portion of his 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 of California;
(i) As to a retail gasoline dealer, the special motor fuel tax imposed by Section 4041 of Title 26 of the United States Code if paid by the dealer or collected by him from the consumer or purchaser;
(j) Alcoholic beverages tax paid to the state board of equalization;
(5) Charitable organization exempt. No license tax shall be payable for any show, entertainment, concert or exhibition operated or carried on under the auspices of any local religious, fraternal, musical, or charitable organization as recognized under the Internal Revenue Code or public school, the receipts of which are used for the furtherance of their respective work, including service organizations raising funds for a community service.
(6) Person means all domestic and foreign corporations, associations, syndicates, joint stock corporations, partnerships of every kind, club, business or common law trusts, societies, and individuals transacting and carrying on any business in the City of Oceanside.
(7) Evidence of doing business. When any person shall, by use of signs, circulars, cards, telephone book, or newspapers, advertise, hold out or represent that he/she is in business in the City of Oceanside 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 business license division that he/she is not conducting a business in the city, after being requested to do so by the business license division, then these facts shall be considered prima facie evidence that he/she is conducting a business in the city.
(8) Transfer business includes every person, firm, company or corporation operating any truck or trucks or other vehicle or vehicles carrying baggage, freight, or express or the like, for hire, except motor vehicles otherwise listed.
(Ord. No. 02-OR674-1, § 1, 10-9-02)
Sec. 15.1A. - Business license administration fee.¶
(1) At the time of submission of application for issuance or renewal of a business license, the applicant shall pay a business administration fee in an amount established by the city council resolution.
(2) This section is intended to complement and aid in the enforcement of the provisions of this chapter, but this section is not intended to impose any form of taxation in the business community nor to collect in fees more money than is necessary to recover the administrative costs of processing an application for the issuance or renewal of a business license and for conducting any inspections required to ensure that the business or business premises comply with the provision of this Code, the zoning ordinance or other city ordinances.
(3) The business license administration fee shall be additional to any other application, license, tax or other fee required for a business under any other ordinance of the City of Oceanside and shall remain subject to the regulatory provisions of other ordinances.
(Ord. No. 02-OR674-1, § 1, 10-9-02)
Sec. 15.2. - Business license requirements.¶
(1) Business license required; compliance with regulations. It is unlawful for any person (whether as principal or agent, clerk or employee, either for him/herself of [or] any other person, or for a corporation, or as officer of any corporation, or as member of any firm, or co-partnership, or otherwise) to commence, practice, transact or carry on any trade, calling, profession, occupation or business in this chapter specified without having first procured a license from the City of Oceanside so to do; or without complying with any and all regulations of such trade, calling, profession, occupation or business designated and contained in this chapter.
(2) Compliance of state laws or regulations. As a prerequisite to initial issuance of a business license, an applicant shall be in compliance with all state laws or regulations relating to the public welfare and in compliance with all applicable city building, fire and health codes, urban run off and discharge control regulations and requirements and ordinances. For the purposes of this chapter, the term "building code" shall include the city electrical, mechanical and plumbing codes.
(3) Application; first license. 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 business license division a sworn statement, upon a form provided by the business license division, setting forth the following information:
(a) The exact nature or kind of business for which a license is requested; name of owners partnership or Inc.;
(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 places of residences of the owners of same;
(c) In the event that 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 said businesses;
(d) 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;
(e) The urban runoff information form shall be currently completed and signed;
(f) Any further information, which the business license division may require to enable the business license division to issue the type of license applied for. The business license division shall not issue to any such person a business license, until such person shall have furnished the sworn statement and paid the business license tax and fees as herein required.
(4) Renewal license. In all cases, the applicant for the renewal of a license shall submit to the business license division, the amount of the license tax to be paid by the applicant, and a sworn statement, upon a form to be provided by the business license division, setting forth such information concerning the applicant's business during the preceding twelve-month accounting period as may be required by the business license division to ascertain the amount of the license tax to be paid by said applicant pursuant to the provisions of this chapter. If there is any change in the information provided in the application or urban runoff information form on file with the city, a new application or urban runoff information form shall be completed and signed.
(5) License fee and license tax; does not permit business otherwise prohibited. Anyone who applies for or renews a business license shall pay an administrative fee for the license as prescribed by this chapter. The license tax prescribed by this chapter is for revenue purposes. The payment of a license fee and a license tax required by the provisions of this chapter and its acceptance by the city and the issuance of such license to any person shall not entitle the holder thereof to carry on any business unless he/she has complied with all the requirements of this Code and all other applicable laws, nor to carry on any business in any building or on any premises designated in such license in the event that such building or premises are situated in a zone or locality in which the conduct of such business is in violation of any law.
(6) Separate licenses for branches; scope of licenses. A separate license must be obtained for each branch establishment or separate place of business in which any trade, calling, profession, occupation or business is practiced, transacted, or carried on; and each license issued shall authorize the person, firm, company or corporation obtaining it to practice, transact, carry on, pursue or conduct only that trade, calling, profession, occupation or business described in such license, and only at the location or place of business therein described.
(7) Businesses conducted together; gross receipts. Whenever two (2) or more businesses or occupations are conducted in the same location and under the same management and the amount of the license tax herein provided to be paid on said business or occupation is based on the gross sales thereof, only one license shall be required, and the amount of the license tax shall be computed and paid on the total gross receipts.
(8) Posting of license. Every person, firm, company or corporation having a license under the provisions of this chapter, and carrying on a trade, calling, profession, occupation or business at a fixed place of business, shall keep such license posted and exhibited, while in force, in some conspicuous part of said place of business.
(9) Carrying of license. Every person having such a license, and not having a fixed place of business, shall carry such license with him/her at all times while carrying on the trade, calling, profession, occupation or business for which the same was granted.
(10) Exhibition of license upon renewal or request. Every person, firm, company or corporation having a license under the provisions of this chapter shall produce and exhibit the same whenever requested to do so by any police officer or by any officer authorized to issue, inspect or collect licenses.
(11) Display of the decal on vehicle. Every vehicle for which a decal is required shall display said decal, issued by the city, on the lower right side of the passenger windshield. The decals shall be in the form and color as determined by the business license division.
(12) Decals for subsequently acquired vehicles. If, subsequent to the issuance of any business license and prior to its expiration date, any licensee shall acquire a vehicle to replace the vehicle for which a decal had been issued, he/she shall procure a decal for the new vehicle from the business license division. Such decals shall be furnished without cost upon satisfactory proof of ownership of such vehicle by the licensee and proof that the new vehicle replaces the previously decaled vehicle.
(Ord. No. 02-OR674-1, § 1, 10-9-02)
Sec. 15.2A. - Effect on redevelopment areas.¶
Prior to the issuance of any business license for a new business use within any area for which a redevelopment plan has been adopted the application shall be submitted to the redevelopment director for review and recommendations. Said recommendation shall be made to the business license division within ten (10) days of the date of application. The review by the redevelopment director shall be for the purpose of determining whether or not the proposed business use is in violation of an adopted redevelopment plan.
The review by the redevelopment director as set forth above shall be in addition to any other review prior to the issuance of a license which may be required by other provisions in this chapter. The applicant to the governing body of the redevelopment agency may appeal said decision by the redevelopment director.
(Ord. No. 02-OR674-1, § 1, 10-9-02)
Sec. 15.2B. - Consent of private property owner.¶
No person shall conduct any business on the private property of another without the written permission of the owner thereof, or the person entitled to the immediate possession thereof, or the authorized agent of either.
(Ord. No. 02-OR674-1, § 1, 10-9-02)
Sec. 15.3. - Administration.¶
(1) Contents of license. The license, which is to be issued in accordance with the provision of this chapter, shall contain the following information:
(a) The name of the person to whom the license is issued;
(b) The business licensed;
(c) The place where such business is to be transacted and carried on;
(d) The date of the expiration of such license; and
(e) Such other information as may be necessary for the enforcement of the provisions of this chapter.
(2) License not transferable. When the original applicant for a business license has sold or disposed of his/her interest in the said trade, calling, profession, occupation or business for which said license was issued the license account will be terminated and cannot be transferred or assigned.
(3) Effect on other ordinances. Persons required to pay a license tax for transacting and carrying on any business under this chapter shall not be relieved from the payment of any license fee or tax for the privilege of doing business required under any other ordinance of the City of Oceanside and shall remain subject to the regulatory provisions of other ordinances.
(4) Denial.
(a) The business license division may deny an application upon the written recommendation of the appropriate city official whenever the applicant is in violation of any applicable city building, fire or health codes or city ordinances, or whenever the operation of the business would endanger the public health, welfare or safety.
(b) In the event of denial, notification and reasons for denial shall be set forth in writing and shall be sent by first class postage.
(c) An applicant whose application has been denied shall have the right of appeal set forth in section 15.5(3).
(5) Duties of investigation and classification.
(a) It is the duty of the business license division to issue a license under this chapter to every person, firm, partnership or corporation required to obtain a license hereunder to investigate the applicant's trade, calling, profession, occupation or business, and to determine the class to which the trade, calling, profession, occupation or business belongs, that is, whether the license tax should be paid on a flat rate or on gross receipts basis.
(b) The business license division shall immediately refer all business license applications to the city officials having responsibility for enforcing the city building, zoning, fire and health laws, each of which within a period of ten (10) days from the date of application shall make the proper inspection and written recommendations to the business license division concerning compliance with the respective requirements.
(6) Unlawful business, zoning violation. No license shall be issued for any trade, calling, profession, occupation or business which is forbidden by this chapter or any ordinance of this city, or for any occupation, trade, profession or business unless the location conforms with the provisions of the zoning ordinances of this city.
Whenever a business or profession requires a State of California license and/or a bond to be deposited with the State of California for that business or profession, the business license division shall, before issuing a city license, ensure that any person applying for a business license have a valid State of California license and have deposited any bond required by the State of California.
(7) Penalty for nonpayment of license. Every license tax which is not paid by the last day of the month in which it becomes due and payable is hereby declared to be delinquent, and the business license division shall thereupon add to said license tax and collect a penalty of ten (10) percent of the license tax so delinquent; if such license tax is not paid by the last day of each subsequent month, an additional sum of fifteen (15) percent per month of said license tax shall be added to said license and collected as a penalty and shall immediately be subject to action to collect as provided in section 15.4, paragraph (9).
(8) Conflict with other ordinances. Whenever there is a conflict between provisions of this chapter and the provisions of a special ordinance regulating a particular business trade or profession, the provisions of the special ordinance regulating said business shall prevail.
(9) Auditing and inspection of business places, books. It is within the scope of the business license division to inspect all places of business subject to the provisions of this chapter. As such shall examine or cause to be examined all places of business in this city to ascertain whether the provisions of this chapter have been met. Where the license tax is issued on gross receipts, the business license division may inspect the books and records of such business of any licensee or applicant and report all violations to the appropriate city official.
(10) Powers of business license division. The business license division, in the discharge and performance of his duties hereunder shall have and exercise the power to:
(a) Entering business place; demanding license. The business license division and any police officer shall have the power and authority to enter, free of charge, at any time, any place or space for which the license is required by this chapter and to demand the exhibition of his/her license for the current term from any person engaged or employed in the transaction of such business.
(b) Complaints. To cause complaints to be filed against all persons violating any provisions of this chapter.
(11) Statement not conclusive. No statement of the license as to the amount of his/her gross receipts shall be conclusive as to the matters set forth therein, nor shall the filing of the same preclude the City of Oceanside from collecting by appropriate action such sum as is actually due and payable hereunder.
(a) Auditing; inspection of books. Such statement and each of the several items therein contained shall be subject to audit and verification by the city treasurer, his or her deputies or other authorized employees of the city, who shall be authorized to examine, audit and inspect such books and records of any licensee or applicant for license, as may be necessary to determine the amount of license tax due.
(b) Duty to show books. All licensees, applicants for licenses and persons engaged in business in the City of Oceanside are hereby required to permit an examination of such books and records for the purposes aforesaid.
(12) Information confidential. It shall be unlawful for the business license division or any person having an administrative duty under the provisions of this chapter 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 license, or pay a license 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 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 chapter, or collecting taxes imposed hereunder;
(b) The disclosure to, or the examination of records by, federal or state officials, or the tax officials of another city or county, or city and county, if a reciprocal arrangements 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 license 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 him/herself, or to his successors, receivers, trustees, executors, administrators, assignees and guarantors, if directly interested, of information as to the item 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 business license division may refuse to make any disclosure referred to in this paragraph when the public interest would suffer thereby;
(e) The disclosure of the names and addresses of persons, to whom licenses 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 license taxes, or submits an offer of compromise with regard to a claim asserted against the taxpayer by the city for license taxes, or when acting upon any other matter.
(g) The disclosure of general statistics regarding taxes collected or business done in the city.
(13) Sales tax receipt. Where the license tax payable hereunder is based on gross receipts and pertains to a type of business which requires the licensee to make a sales tax report the business license division shall have the right to examine such sales tax reports submitted by the licensee for the purpose of comparison and verification of the correctness of the amount of gross receipts reported by the licensee.
(14) Mistake by business license division. In no case shall any mistake made by the business license division in stating, funding or collecting the amount of any license tax prevent, prejudice or estop the city from collecting the correct amount due as provided by this chapter.
(15) Irregular fee or period. No greater or lesser amount of license fee or tax shall be charged or received for any license issued hereunder than is provided for in this chapter; and no license shall be issued for any period of time than provided in this chapter.
(16) Enforce violations. It shall be the duty of the business license division to enforce each and all of the provisions of this chapter; and the chief of police shall render such assistance in the enforcement hereof as may from time to time be required by the business license division or the council.
(17) Continuing violation. The practicing, transacting or carrying on of any trade, calling, profession, occupation or business specified in this chapter without first having procured a license from the City of Oceanside so to do, or without complying with any and all regulations of such trades, professions, occupations, or business contained in this chapter shall constitute a separate violation of this chapter for each and every day that such trade, calling, profession, occupation or business is practiced, transacted or carried on in this city.
(18) Punishment for violation. Any person, firm, company or corporation violating a provision of this chapter shall, for each violation, be deemed guilty of a misdemeanor, and, if no other punishment is provided for herein, upon conviction shall be punished by a fine not exceeding three hundred dollars ($300.00) or by imprisonment for a period not exceeding six (6) months, or by both such fine and imprisonment.
(19) Effect of conviction upon liability. The conviction and punishment of any person, firm, company, or corporation for transacting any trade, calling, profession, occupation or business without a license shall not excuse or exempt such person, firm, company or corporation from the payment of any license due or unpaid at the time of such conviction.
(20) Severability. If any section, subsection, sentence, clause, phrase or portion of this chapter is for any reason held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of this chapter. The city council of this city hereby declares that it would have adopted this chapter and each section, subsection, sentence, clause, phrase or portion thereof, irrespective of the fact that any one or more sections, subsections, clauses, phrases or portions be declared invalid or unconstitutional.
(Ord. No. 02-OR674-1, § 1, 10-9-02)
Sec. 15.3.A. - Criminal conduct; eligibility for city licensees and permits.¶
Except as otherwise provided herein, conviction (including pleas of guilty and nolo contendere) of a felony or misdemeanor shall be a relevant consideration in determining whether an applicant is qualified for a city business license.
The city business license division may disregard such conviction if it is found and determined by such authority that mitigating circumstances exist. In making such determination, the business license division shall consider the following factors:
(a) The type of business license or permit for which the person is applying;
(b) The nature and seriousness of the offense;
(c) The circumstances surrounding the conviction;
(d) The length of time elapsed since the conviction;
(e) The age of the person at the time of the conviction;
(f) The presence or absence of rehabilitation or efforts at rehabilitation;
(g) Contributing social or environmental conditions.
The business license division shall give notice of disqualification to an applicant disqualified under this provision. Such notice shall be mailed first class to the applicant at the address shown on the application.
(Ord. No. 02-OR674-1, § 1, 10-9-02)
Sec. 15.4. - Payment; collection.¶
(1) Payment of tax and administrative fee; manner of payment. All taxes and fees required by this chapter shall be paid in legal currency of the United States, to the City of Oceanside.
(2) Payments of gross receipt tax. The gross receipt tax shall be paid in one annual payment. The amount of the tax shall be based upon the gross receipts for the most recently completed twelve-month accounting period as certified by an affidavit of the applicant. The annual payment shall be due and payable on the first day of the month following the expiration of the one-year license term and shall be delinquent if not paid by the last day of the month in which it becomes due and payable.
(3) Prorating. All license taxes payable under this chapter shall not be prorated.
(4) Annual licenses. All annual licenses under this chapter shall be issued between the first and the fourteenth of the month and shall be dated as of the first day of that month. Licenses issued between the fifteenth and the last day of the month shall be dated the first day of the following month. All annual licenses so issued shall expire one year from the date of issue, unless otherwise specifically provided herein.
(5) License tax and administration fee a debt. The amount of any license tax and penalty imposed by the provisions of this chapter shall be deemed a debt to the City of Oceanside.
(6) Court action. Any person carrying on any business without first having procured a license shall be subject to an action in any court of competent jurisdiction, for the amount of license tax and penalties imposed on such business.
(7) Both criminal and civil action for violation. The conviction and imprisonment of any person for engaging in any business without first obtaining a license to conduct such business shall not relieve such person from paying the license tax to conduct such business; nor shall the payment of any license tax prevent a criminal prosecution for the violation of any of the provisions of this chapter.
(8) Cumulative remedies. All remedies prescribed hereunder shall be cumulative; 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.
(9) Out-of-town business; liability to tax. Every person, firm or corporation who shall conduct an established business, profession, trade or calling outside the corporate limits of the City of Oceanside, and who solicits, canvasses or advertises within the city limits, and delivers their products, or performs a service within the City of Oceanside shall pay a license tax.
(Ord. No. 02-OR674-1, § 1, 10-9-02)
Sec. 15.5. - Denial; revocation and suspension¶
(1) Revocation for nuisance. Any license may be revoked for cause after violation of with section 15.3(18) of this chapter where the licensee conducts his business so as to create loud noises or disturbances or other conditions amounting to a nuisance.
(2) License suspension; revocation.
(a) A business license shall be subject to suspension and/or revocation by the business license division for violation of any city codes or ordinances relating to building, zoning, fire or health; or whenever the public health, welfare or safety is harmed or threatened due to the unsuitability of the location of the business, or the manner in which the business is operated.
(b) Prior to the suspension or revocation of any license issued under this article, the licensee shall be entitled to a hearing held before the department director, or a hearing officer appointed by the city manager, at which time evidence will be received for the purpose of determining whether such license will be suspended, revoked or retained. Notice of such hearing shall be given in writing and served at least fifteen (15) days prior to the date of the hearing. The notice shall state the grounds of the complaint against the holder of such license and shall designate the time and place where such hearing will be held. Such notice shall be served upon the license holder by delivering the notice at the place of business or residence of the license holder. In the event the license holder cannot be found and the service of such notice cannot be otherwise made a copy of such notice shall be mailed first class addressed to the license holder at his/her place of business or residence at least fifteen (15) days prior to the date of such hearing.
(c) In the event the permit is suspended or revoked, the notification and the reasons for such suspensions or revocation shall be set forth in writing and sent to the licensee by means of first class mail.
(3) Appeal. Within twenty (20) days after any action of denial, suspension or revocation has been taken by the business license division, or of any suspension or revocation by the business license division with the concurrence of the department director, an applicant or licensee may appeal such action to the City Council of the City of Oceanside by filing a request with the city clerk. Upon filing of such request, the city clerk shall set a time and place for hearing and shall notify the applicant thereof. The hearing shall be set within thirty (30) days after the request is filed. At the hearing, any person may present evidence in opposition to or in support of the applicant's case. At the conclusion of the hearing, the city council shall either affirm or overrule the appealed action and the decision of the city council shall be final.
(4) Record of findings. The findings of the city council shall be placed in the minutes.
(Ord. No. 02-OR674-1, § 1, 10-9-02)
Sec. 15.6. - License tax.¶
Tax based upon gross receipts. Every person or company conducting, managing or carrying on any business or any professional or semi-professional business shall pay an annual license tax based on the annual gross receipts, at the rate of fifty cents ($0.50) per one thousand dollars ($1,000.00). The minimum annual gross receipts tax shall be fifty dollars ($50.00), covering annual gross receipts from zero dollars ($0.00) through one hundred thousand dollars ($100,000.00).
(Ord. No. 02-OR674-1, § 1, 10-9-02)
Sec. 15.7. - Business operating through vehicles.¶
(1) Business operating through vehicles; first vehicle. Every person, firm or corporation who does not have a regularly establish place of business within the City of Oceanside and who carries on, conducts, or operates any of the following described retail businesses or occupations within the City of Oceanside through motor vehicles or horse drawn vehicles shall pay an annual license tax for the first vehicle in the amount herein below specified.
| Bread and bakery supplies | $80.00 |
|---|---|
| Concrete or road mix | 100.00 |
| Dairy and ice cream | 80.00 |
| Dry Cleaning | 100.00 |
| Laundry | 100.00 |
| Linen Service | 20.00 |
| Meat Distributor | 80.00 |
| Petroleum products (home delivery) | 20.00 |
| Retail bottled water supply | 80.00 |
| Retail ice supply | 80.00 |
| Rock and sand | 100.00 |
| Transfer or delivery service | 20.00 |
| Water softener service | 100.00 |
| Any other similar business not herein specified | 40.00 |
(2) Additional vehicles. Each additional vehicle shall pay a tax of three-fifths (⅗) of that of the first vehicle.
(3) Wholesale vehicles. Every person, firm or corporation not having a place of business in the City of Oceanside who carries on or conducts business of selling or delivering goods, wares, or merchandise at wholesale to any person in the City of Oceanside shall pay an annual license tax as follows: twenty dollars ($20.00) plus two dollars ($2.00) for each employee used in the City of Oceanside.
(Ord. No. 02-OR674-1, § 1, 10-9-02)
Sec. 15.8. - Interstate commerce: U.S. agencies.¶
(a) Applicability of licenses issued. No license levied by the City of Oceanside upon the practice, transaction or carrying on any profession, trade, calling, occupation or business licensed by the City of Oceanside, shall be presumed to apply to any part of such transaction, practice or carrying on of any profession, trade, calling, occupation or business, which is a part of interstate commerce; or in which said practice, transaction or carrying on of any profession, trade, calling, occupation or business is conducted as an agency or department of the United States Government has failed to make provision allowing states and municipalities to so tax.
(b) Duty to file affidavit of exemption; contents. In order that necessary information may be available to determine whether it is entitled to exemption on grounds of being engaged in interstate commerce, such person shall file with the business license division an affidavit of exemption in which the following information shall be disclosed:
(1) Company or firm. Name and location of the company or firm for which orders are to be solicited.
(2) Kind of goods; source generally. The kind of goods, wares, or merchandises to be delivered; and the place from which the same are to be shipped or forwarded.
(3) Local manager. The name and address of the local or state manager.
(4) Methods of solicitation. The method of solicitation or taking orders and the method of delivery.
(5) Source within the state. The location of any warehouse, factory or plant within the State of California from which goods are to be delivered.
(6) Copy of form. Copy of order blank, contract form or other papers used by the applicant in taking orders.
(7) Confining to the business district. Be it understood, however, that the business solicitation and activities shall be confined to business establishments in the business establishments in the business district of the city only. Sections 30.15 and 30.16 of this Code prohibit solicitation on streets, sidewalks, or any other public way.
(Ord. No. 02-OR674-1, § 1, 10-9-02)
Sec. 15.9. - Economic development tax credit program.¶
(a) Commencing July 1, 1998 each business license holder in category III, and each applicant for a new business license in category III shall receive a credit of twenty (20) percent against the business license administration fee established pursuant to section 15.1A.
(b) Commencing January 1, 1999 each business license holder in all categories shall receive a credit of ten (10) percent against the business license tax established for the business pursuant to section 15.6.
(c) Commencing January 1, 2000 each business license holder in all categories shall receive an additional credit of ten (10) percent against the business license tax established for the business pursuant to section 15.6.
(d) The credits established by this section shall be extended for an additional eighteen (18) months through June 30, 2003 unless this expiration date is extended or repealed by an ordinance amending this subsection.
(Ord. No. 02-OR674-1, § 1, 10-9-02)
Secs. 15.10—15.17. - Reserved.¶
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