Chapter 5.04 — BUSINESS LICENSES GENERALLY

This chapter is enacted solely to raise revenues for municipal purpose and is not intended for regulation.

(Ord. 238 § 2(part), 1990: prior code § 5-201)

A.

The scope and construction of this chapter is subject to the exemptions and definitions hereinafter set forth.

B.

"Business" means professions, trades, and occupations and all and every kind of calling carried or where compensation or remuneration are received in exchange for products and/or services.

(Ord. 238 § 2(part), 1990: prior code §§ 5-101, 5-102)

A.

There are imposed upon businesses, trades, professions, callings and occupations specified in this chapter license taxes in the amounts prescribed in this chapter. It is unlawful, for any person to transact and carry

on any business, trade, profession, calling or occupation in the city without first having a license from the city so to do or without complying with any and all applicable provisions of this chapter.

B.

This section shall not be construed to require any person to obtain a license prior to doing business within the city if such requirement conflicts with applicable statutes of the United States or of the state of California.

C.

Persons not required to obtain a license prior to doing business within city because of conflict with applicable statutes of the United States or of the state of California shall, notwithstanding, be liable for payment of the tax imposed by this chapter.

D.

The business license pursuant to this chapter constitutes a receipt for the license tax paid and shall have no other legal effect. A business license is a requirement, not a permit, to conduct, manage or carry on any business activity in the city.

E.

Person required to pay a license tax for transacting or carrying on any business under this chapter shall not be relieved from the payment of any fee or charge in connection with any permit to do business as may be required by any other chapter of this code or other ordinance of the city, and shall remain subject to the regulatory provisions of such other chapter or ordinance.

(Ord. 238 § 2(part), 1990: prior code § 5-103)

Except as otherwise provided, the finance officer shall collect the money for all license taxes, permits, and other fees and shall keep a complete record thereof which shall be available for review by the council.

(Ord. 238 § 2(part), 1990: prior code § 5-104)

No person shall knowingly or intentionally misrepresent to any officer or employee of the city any material fact in procuring the license or permit herein provided for.

(Ord. 238 § 2(part), 1990: prior code § 5-202)

No person shall transact and carry on any business, trade, profession, calling or occupation in this city without first having procured a license from the city to do so or without complying with any and all applicable provisions of this chapter. A license does not entitle holder to carry on any business unless all requirements of this chapter and any other applicable provisions of this city code are met; or to carry on

any business in any building or 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 the city code.

(Ord. 238 § 2(part), 1990: prior code § 5-203)

A separate license must be obtained for each branch establishment or location of the business transacted and carried on and for each separate type of business conducted by different persons at the same location; and each license shall authorize the licensee to transact and carry on only the business licensed thereby at the location or in the manner designated in such license; provided that warehouses and distributing plants used in connection with and incidental to a business license under the provisions of this chapter shall not be deemed to be separate places of business or branch establishments. Separate business establishments licensed to the same person and carrying the same business license classification shall not be required to maintain in separate records for purposes of determining gross receipts.

(Ord. 238 § 2(part), 1990: prior code § 5-204)

Every person required to have a license under the provisions of this chapter shall make application for the same to the finance officer.

(Ord. 238 § 2(part), 1990: prior code § 5-205)

Upon making an application for a license required by this chapter, and upon the payment of the prescribed tax, the finance officer shall issue to such person a license which shall contain the following:

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 the license; and

E.

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

(Ord. 238 § 2(part), 1990: prior code § 5-206)

A duplicate license may be issued by the finance officer to replace any license previously issued in accordance with this chapter which has been lost or destroyed if the following conditions are met: the licensee must file a certified statement attesting to the fact that his license has been lost or destroyed.

(Ord. 238 § 2(part), 1990: prior code § 5-207)

Any person aggrieved by any decision of any administrative officer or agency with respect to the issuance or refusal to issue a license required by this chapter may appeal to the council by filing a written notice of appeal with the city clerk within five days after notice of denial.

(Ord. 238 § 2(part), 1990: prior code § 5-208)

Upon receiving an appeal authorized by Section 5.04.110, the council shall fix a time and place for a hearing of such appeal. The time for such appeal shall be within a reasonable time after the filing of the appeal. The decision of the city council on such an appeal shall be final.

(Ord. 238 § 2 (part), 1990: prior code § 5-209)

The city clerk shall give notice to the person making an appeal in accordance with Section 5.04.120 of the time and place of hearing by serving it personally or by depositing it in the United States Post Office at Orange Cove, California, postage prepaid, addressed to such person at his last known address.

(Ord. 238 § 2(part), 1990: prior code § 5-210)

A person applying for the first license for a newly established business or change of ownership of an existing business shall pay a license fee based on an estimate of the gross receipts for the remainder of the licensed period at a rate per thousand dollars of gross receipts as specified in Sections 5.16.180 through

(Ord. 238 § 2(part), 1990: prior code § 5-211)

A.

Every person subject to a license fee or registration fee who becomes delinquent, shall file with the finance department a written statement setting forth the then applicable factor or factors which constitute the measure of the fee, together with such other information as shall be required by the finance department to

enable it to administer the provisions of this chapter, and shall pay at such time the amount of the fee computed thereon.

B.

The written statement provided for in this section shall be on a form prescribed by the finance department and shall include a declaration substantially as follows:

I declare under penalty of perjury that to my knowledge all information contained in this statement is true and correct.

(Ord. 238 § 2(part), 1990: prior code § 5-212)

In addition to the information required to be included in the written statement of the applicant for a first license, and of the license for a renewal of license, as provided in Sections 5.04.150 of this chapter, each applicant and license who is subject to the contractors license law shall state that he is licensed under such law, that his license is in full force and effect, and the number thereof or, if he is exempt from the provisions of the contractors license law, proof of the facts which entitle him to such exemption.

(Ord. 238 § 2(part), 1990: prior code § 5-213)

A.

No statement required by this chapter shall be conclusive upon the city or any department, officer, or agent thereof, and whenever it shall appear to the satisfaction of the finance department, and it shall have reason to believe that such statement does not set forth the true facts of the business for which a license is required, the finance department may withhold the issuance of a license therefor until such time as the applicant shall furnish to the finance department satisfactory evidence of the truth of such statement. If such evidence is not furnished to the finance department within a reasonable time, or should it at any time appear to the finance department that, by reason of error, misrepresentation, fraud, or any other cause whatsoever, the license fee has not been properly fixed for any license issued, the finance department shall give not less than five days' written notice to the licensee to show cause, at a time and place fixed for such license. At such hearing the licensee shall appear and offer evidence why such specified fee should not be fixed as the license fee. After such hearing, or in the event the licensee fails to appear, the finance department shall determine the proper fee to be charged and shall forthwith give written notice to the licensee of such determination and the amount of such fee.

B.

Any fee finally determined shall be due and payable as of the date the original license fee was due and payable, together with any penalty which may be due thereon; provided, however, if such fee shall be fixed in accordance with the original statement of the license, no penalty shall attach to such fee by reason of any delinquency.

(Ord. 238 § 2(part), 1990: prior code § 5-214)

A.

The statements filed pursuant to the provisions of this chapter shall be deemed confidential, except for the owner's and/or manager's names and business addresses, and shall not be subject to public inspections and shall be kept so that contents thereof shall not become known, except to the persons charged with the administration of this chapter and to officers of other public agencies for the purposes of investigation.

B.

Any officer or employee who shall willfully violate any provisions of this section shall be deemed guilty of a misdemeanor and shall be punished as provided in this code, and such violation shall be cause for discharge from the city's service.

(Ord. 238 § 2(part), 1990: prior code § 5-215)

No license granted or issued under the business license provisions of this chapter shall be in any manner transferred or assigned or authorized to any person, other than the person named in the license, to carry on the business therein named or to transact such business in any place other than the place or location of the business changes. At the time such license is transferred for a change of location, the person applying for such transfer or change shall pay to the finance department a fee as specified by resolution.

(Ord. 238 § 2(part), 1990: prior code § 5-216)

A.

Every person having a license and carrying on a business at a fixed place of business shall keep such license posted and exhibited while in force in some conspicuous part of such place of business.

B.

Every person having such a license and not having a fixed place of business shall carry such license with him at all times while carrying on the business for which the license was granted.

(Ord. 238 § 2(part), 1990: prior code § 5-217)

All license fees payable hereunder shall be due and payable in full at the office of finance officer on the dates as follows: annual license, January 1; quarterly license, January 1, April 1, July 1, October 1; monthly license, first day of each month; daily license, on or before each day of business.

(Ord. 238 § 2(part), 1990: prior code § 5-218)

All remedies prescribed in this chapter shall be cumulative and the use of any 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. 238 § 2(part), 1990: prior code § 5-301)

It shall be the duty of the finance officer to enforce each and all of the provisions of this chapter, and the chief of police shall render such assistance in the enforcement thereof as may, from time to time, be required by the finance officer or the council.

(Ord. 238 § 2(part), 1990: prior code § 5-302)

The finance officer or his designated employees shall be deemed license inspectors pursuant to the provisions of this chapter and shall have the following powers and duties:

A.

To examine all places of business and persons in the city liable to pay a license fee to see that such license is taken out;

B.

To enter free of charge, at any time, any place of business for which a license is required by the provisions of this chapter and to demand the exhibition of such license for the current term by any person engaged or employed in the transaction of such business; if any such person shall then and there fail to exhibit such license, such person shall be liable for the penalties provided for violations of the provisions of this chapter;

C.

To cause complaints to be filed against all persons violating any of the provisions of this chapter;

D.

To collect and receive all license fees imposed by this chapter and to keep an accurate record thereof;

E.

To prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this chapter, including provisions for the reexamination and correction of returns and payments, and may prescribe the extent of which any ruling or regulation shall be applied without retroactive effect.

(Ord. 238 § 2(part), 1990: prior code § 5-303)

The finance officer shall have the power, for good cause shown, to extend the time for filing any required certified statement for a period not exceeding thirty days and in such case to waive any penalty that would

otherwise have accrued; and shall be the further power, with the consent of the council, to compromise any claim as to amount of license tax due.

(Ord. 238 § 2(part), 1990: prior code § 5-304)

Each business licensed under the provisions of this chapter shall be classified by the finance officer accordingly. Listed business classifications shall be liberally construed to be inclusive. The city council, from time to time, may by resolution amend the classification listings upon the recommendation to the finance officer.

(Ord. 238 § 2(part), 1990: prior code § 5-305)

Each fiscal year the city council, by resolution has the right to increase the license fees enumerated in this title based upon the business index percentage for the prior fiscal year. If the increase specified is not applied it shall not be utilized in a cumulative manner for succeeding years.

(Ord. 238 § 2(part), 1990: prior code § 5-306)

The convictions and punishment of any person for transacting any business without a license shall not excuse or exempt such person from the payment of any license fee due or unpaid at the time of such conviction, and nothing herein shall prevent a criminal prosecution of any violation of the business license provisions of this chapter.

(Ord. 238 § 2(part), 1990: prior code § 5-307)

Installments of license fees not paid by the last day of the first month of a quarter for quarterly paid license; by January 31st for annually paid license; or within fifteen days after commencing business for a newly established business, are declared delinquent, and the finance department shall thereupon add to such license fees and collect a penalty of twenty-five percent of the license fees so delinquent.

(Ord. 238 § 2(part), 1990: prior code § 5-308)

In addition to the penalties imposed, any person who fails to remit any license fee imposed by the business license provisions of this chapter shall pay interest, at the maximum rate as provided by law, on the fee and penalties from the date on which the license fee first become delinquent until paid.

(Ord. 238 § 2(part), 1990: prior code § 5-309)

The amount of any license fee and penalty imposed by this chapter shall be deemed a debt to the city, and any person carrying on any business without first having procured a license from the city shall be liable to an action in the name of the city in any court of competent jurisdiction for the amount of the license fee and penalties imposed on such business.

(Ord. 238 § 2(part), 1990: prior code § 5-310)

The city administrator may suspend any license issued under the provisions of this chapter upon information that any of the provisions of this chapter or any other ordinance or statute is being violated by the licensee.

(Ord. 238 § 2(part), 1990: prior code § 5-311)

The suspension of a license authorized in Section 5.04.320 shall be effective until an appeal is filed with and heard by the city council as specified in Section 5.04.110.

(Ord. 238 § 2(part), 1990: prior code § 5-312)

If an appeal of the suspension of a license is taken by the licensee to the council, the council may revoke or reinstate the license after a hearing and findings thereon.

(Ord. 238 § 2(part), 1990: prior code § 5-313)

The findings of the council in an appeal of the suspension of a license issued pursuant to this chapter shall be placed in the minutes.

(Ord. 238 § 2(part), 1990: prior code § 5-314)

If no appeal of a suspension of a license required by this chapter is taken to the council, the license shall be revoked as of the time that an appeal could have been taken.

(Ord. 238 § 2(part), 1990: prior code § 5-315)

Nothing in this chapter shall be deemed or construed to apply to any person transacting and carrying on any business exempt by virtue of the Constitution or applicable statutes of the United States or of the state from the payment to municipal corporations of such license taxes as are herein prescribed.

(Ord. 238 § 2(part), 1990: prior code § 5-401)

The provisions of this chapter shall not be deemed or construed to require the payment of a license tax to conduct, manage or carry on any activity by any institution, organization or association which is conducted, managed or carried on wholly for the benefit of charitable purposes and from which profit is not derived, either directly or indirectly, by any individual, firm or corporation.

(Ord. 238 § 2 (part), 1990: prior code § 5-402)

A reduced fee, as set by resolution, shall be required for the conduction of any entertainment, concert, exhibition or lecture on scientific, historical, literary, religious or moral subjects within the city whenever the receipt of any such entertainment, concert, exhibition or lecture are to be appropriated to any church or school or to any religious or benevolent purpose.

(Ord. 238 § 2(part), 1990: prior code § 5-403)

No license tax shall be required for the conducting of any entertainment, dance, concert, exhibition or lecture by any religious, 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, either directly or indirectly, by any individual, firm or corporation; provided, however, that nothing in this chapter shall be deemed to exempt any such organization or association from complying with the provisions of any ordinance of the city requiring a permit from the council or any commission or officer to conduct, manage or carry on any profession, trade, calling or occupation.

(Ord. 238 § 2(part), 1990: prior code § 5-404)

The finance officer shall issue licenses free of charge to honorably discharged or honorably relieved members of the armed forces who qualify under Business and Professions Code Section 16001, state of California.

(Ord. 238 § 2(part), 1990: prior code § 5-405)

The provisions of this chapter shall not be deemed or construed to require the payment of a license tax by farmers or ranchers selling edible agricultural or horticultural produce, dairy products, livestock, poultry products, fish, fowl, or animals actually produced or raised on their farms, ranches or property except where the sale is conducted under the provisions of Chapter 5.16 and 5.12.180.

(Ord. 238 § 2(part), 1990: prior code § 5-406)

The council, upon the written recommendation of the finance officer that any person, by reason of physical infirmity, unavoidable misfortune, or unavoidable poverty, merits an exemption from the operation of any license required by any provision of this code or by any law of the city, may allow such person exemption of one free license for the conduct of any one business licensed by any provision of this code; provided, however, when it appears that the conditions which warranted an exemption under this section no longer exist, the finance officer shall make a recommendation to the council as to the revocation of such exemption, and the council shall make a determination thereof.

(Ord. 238 § 2(part), 1990: prior code § 5-407)

An honorably discharged or released soldier, or marine of the United States, the American Merchant Marine, or the Army Transport Service who served or who shall serve in any war in which the United States has been or may be engaged, who is physically unable to obtain a livelihood by manual labor, and who is a qualified voter of the state, upon producing his discharge and proof of disability and that he is a qualified voter of the state, may distribute circulars and hawk, peddle, and vend within the city and goods, wares or merchandise owned by him, except spirituous, malt, vinous or other intoxicating liquors, without the payment of any license fee whatsoever, and the council shall issue to such soldier, sailor, or marine a license therefor without cost.

(Ord. 238 § 2(part), 1990: prior code § 5-408)

A license operating a warehouse solely for the purpose of servicing the retail, wholesale, or manufacturing activities of such license within the city shall not be subject to a separate license fee for such warehousing operations.

(Ord. 238 § 2(part), 1990: prior code § 5-409)

Nothing is this chapter shall be construed to require the inclusion in the computation of the amount of the license fees due under this chapter the gross receipts of sales of goods which are shipped by the seller to points outside the state.

(Ord. 238 § 2(part), 1990: prior code § 5-410)

Any person claiming an exemption pursuant to this chapter shall file a verified statement with the finance officer stating the facts upon which the exemption is claimed.

(Ord. 238 § 2 (part), 1990: prior code § 5-411)

The following information shall be required in the verified statement of persons claiming exemptions to the license fees imposed by this chapter because they are engaged in interstate commerce:

A.

The name and location of the company or firm for which the orders are to be solicited or secured;

B.

The kind of goods, wares or merchandise to be delivered and the place from which the same are to be shipped or forwarded;

C.

The name and address of the local or state manager;

D.

The method of solicitation or taking orders and the method of delivery;

E.

The location of any warehouse, factory or plant within the state from which goods are to be delivered;

F.

A copy of order blank, contract form, or other papers used by the applicant in taking orders.

(Ord. 238 § 2(part), 1990: prior code § 5-412)

The finance officer shall, upon a property showing contained in the verified statement required by this chapter, issue a license to such person claiming exemption under sections without payment to the city of the license tax required by this chapter.

(Ord. 238 § 2(part), 1990: prior code § 5-413)

The finance officer may revoke any license issued pursuant to this chapter upon information that the licensee is not entitled to the exemption as provided in this chapter.

(Ord. 238 § 2(part), 1990: prior code § 5-414)

A.

Violation of any provision of this title is an infraction punishable by:

A fine not exceeding fifty dollars for a first violation;

A fine not exceeding one hundred dollars for a second violation of the same provision within one year;

A fine not exceeding two hundred fifty dollars for each additional violation of the same provision within one year.

B.

Conviction and punishment does not exclude or exempt payment of fee due and unpaid.

(Ord. 238 § 2(part), 1990: prior code § 5-105)