Article I — General Provisions and Administration

This chapter is enacted solely to raise revenue for municipal purposes, and is not intended for regulation.

(Prior code § 7100)

For the purpose of this chapter unless it is plainly evident from the context that a different meaning is intended, the words and phrases used herein shall have meanings as hereinafter set forth in this section.

"Business" means and includes professions, trades and occupations and all and every kind of calling whether or not carried out for profit.

"Employee" means all persons engaged in the operation or conduct of any business, whether as 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 such business.

"Fixed place of business" means the premises occupied in the city for the particular purpose of conducting a business thereat and regularly kept open for that purpose with a competent person in attendance for the purpose of attending to such business.

Gender. Whenever the masculine is used in this chapter, it shall also include the feminine and neuter. Whenever the singular is used, it shall also include the plural.

"Newly established business" means a business in existence and operation for less than three months.

"Peddler" means any hawker, vendor, or other persons who go from house to house or place to place, in or along the streets within the city, selling and making immediate delivery of any goods, wares, merchandise, or anything of value, in possession of the peddler, to persons other than manufacturers, wholesalers, jobbers or retailers in such commodity.

"Person" means and includes all domestic and foreign 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.

"Photographer" means a person, or firm who maintains a permanent or occasional temporary studio location within the city for purposes of taking photographs and/or making portraits in exchange for payment.

"Sale" means and includes 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 payment of the price, shall likewise be deemed a sale. The foregoing definition shall not be deemed to exclude any transaction which is, or which in effect results in a sale within the contemplation of law.

"Solicitor" means every agent, canvasser, or other person who travels from place to place or house to house and solicits or takes orders for, or canvasses for, or makes demonstrations of any goods, wares, merchandise, or other things or articles to be performed in the future, or for subscription to periodicals, or tickets of admissions to entertainment, or membership in any club.

"Vehicle" means 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 by human power or used exclusively upon stationary rails or tracks.

(Prior code §§ 7101—7107, 7109, 7110)

A.

There are imposed upon the businesses specified herein, license taxes in the amounts hereinafter prescribed. No person shall transact and carry on any business, trade or profession, calling or occupation in the city without first having procured a license or without first having paid to the city the license tax provided herein.

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 the state of California.

(Prior code § 7111 (part))

A.

No license shall be issued hereunder until all applicable regulations under other chapters of this code have been complied with.

B.

Licenses shall be granted only to those persons or firms whose application shows compliance with the following:

That the applicant is a resident of the state of California; a California corporation; or a nonresident person or corporation who is duly qualified to do business in the state of California and has supplied proof of same; and

That the applicant has a permanent address and telephone number within the state of California or has appointed a resident agent for service of process and supplies the name and address of such agent.

(Prior code §§ 7108, 7111 (part))

A.

Every person required to have a license under the provisions of this chapter shall make application for same to the city treasurer, or her designee. Such application shall be a written statement upon a form provided by such collector and shall be signed by the applicant under penalty of perjury, or sworn to be the applicant before a person authorized to administer oaths. The application shall set forth such information

as may be necessary to properly determine the amount of the license tax to be paid by the applicant. If the amount of the license tax to be paid by the applicant is based upon the average number of employees, such application shall set forth the average number of employees for the applicable period as provided in

B.

Contents. All licenses shall be prepared and issued by the city, upon payment of the sums to be paid therefor, and completion of an application for a business license and containing such information as the city may require, including but not limited to:

The name of the person to whom the license is to be issued;

The kind or kinds of business license;

The location of such business;

The date of the expiration of such license;

Such other information as the treasurer may require.

C.

There shall be charged an administrative fee of fifty cents ($.50) for copies of each business license and/or application requested.

D.

Nothing therein shall require the city to reveal any information or data acquired in determining compliance with the provisions of this chapter.

E.

Thereafter, upon completion of the application and payment of any sums required, the city shall issue a business license.

(Prior code §§ 7112, 7124)

The minimum license tax thus paid shall be tentative only, and such person shall, within thirty (30) days after the expiration of the period for which such license was issued, furnish the city treasurer with a sworn statement upon a form, to be provided by the city treasurer, setting forth such information as may be therein required and showing, during the period of such license, the average number of employees, the number of vehicles used by such persons or the number of tables, alleys, or other devices used for any game, etc., or other applicable basis. The license tax shall be ascertained and paid upon such applicable basis, credit being given for the minimum license tax previously paid. The number of vehicles used in computing the amount of license tax payable under this chapter shall be determined by the average number of vehicles regularly used in the conduct of such business in the city.

(Prior code § 7125)

Separate licenses must be maintained for each branch establishment or location of the business engaged in, as if each such branch establishment or location were a separate business, and each license shall authorize the licensee to engage only in 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 licensed under the provisions of this chapter, shall not be deemed to be separate places of business or branch establishments.

(Prior code § 7118)

If two or more businesses are conducted on the same premises by the same person, and such businesses are subject to tax under more than one section of this chapter, there shall be but one license issued, based on the following means of computation of total license fee:

Type of Means of License Fee Computation

A. Two or more businesses with license fee based The principal business conducted at the location on number of employees. is the factor determining applicable fee section.

B. Two or more businesses with license fee based Highest fee applicable at one hundred (100) on flat rate schedule. percent plus all others at fifty (50) percent of flat rate, combined to represent total license tax.

C. Any combination of the above. Fee based on employee rate and flat rate computed separately, then combined to arrive at total license tax.

(Prior code § 7119)

Duplicate licenses may be issued by the city treasurer, or her designee, to replace any license previously issued which has been lost or destroyed, upon the licensee filing an affidavit attesting to such fact, and at the time of filing such affidavit paying to the city treasurer the sum of two dollars ($2.00).

(Prior code § 7120)

In all cases, the applicant for the renewal of a license shall submit to the city treasurer for his guidance in ascertaining the amount of the license tax to be paid by the applicant, a written statement, upon a form to be provided by the city treasurer, signed under penalty of perjury, or sworn to before a person authorized to administer oaths. Such statement shall set forth such information concerning the type of the applicant's business, the number of employees during the preceding year therein or other applicable basis as may be required by the city treasurer to enable him to ascertain the amount of the license tax to be paid by the applicant pursuant to the provisions of this chapter.

(Prior code § 7126)

No license issued pursuant to this chapter be transferred, except that when a licensee transfers his business from one location to another in the city the license previously issued may be amended to authorize the conduct of the business at the new location. The license transfers and amendments herein authorized may be obtained upon application therefor to the city treasurer and the payment of the sum of two dollars ($2.00).

(Prior code § 7121)

All licenses must be kept and posted in the following manner:

A.

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

B.

Any licensee transacting and carrying on business but not operating at a fixed place of business in the city shall keep the license upon his person at all times while transacting and carrying on such business.

C.

Any licensee to whom a license has been issued, which license is determined by the number of vehicles used by said licensee in the conduct of business in this city, shall prominently display within each such vehicle, a sticker, device, sign or license facsimile used by the city treasurer for identifying such business.

(Prior code § 7122)

Any license issued under the provisions of this chapter may be revoked by the city treasurer upon the failure on the part of the licensee to pay the charges imposed in this chapter, or to file the application or statements required by this chapter.

(Prior code § 7132)

Except as may be otherwise specifically provided in this chapter the terms of this chapter shall not be deemed or construed to apply to any of the following persons:

A.

Any public utility which makes payments to the city under a franchise or similar agreement;

B.

Banks, including national banking associations, to the extent that a city may not levy a license tax upon them under the provisions of California Constitution Article 13, Section 27;

C.

Insurance companies and associations to the extent that a city may not levy a license tax upon them under the provisions of California Constitution Article 13, Section 28;

D.

Any person whom the city is not authorized to license under any law or constitution of the United States or the state of California;

E.

Commercial Travelers. The city treasurer may require the filing of a verified statement from any person claiming to be excluded by the provisions of this subsection which statement shall set forth all the facts upon which the exclusion is claimed;

F.

Any business paying to the city an annual franchise fee based upon gross receipts shall be exempt from the provisions of this chapter.

(Prior code § 7156)

The following are exempted from the payment of a license tax under this chapter:

A.

Any charitable institution, organization or association organized and conducted for charitable purposes only. This exemption shall not apply to promoters employed by charitable organizations;

B.

Any person conducting, carrying on or staging any concert, exhibition, lecture, dance, amusement or entertainment where the receipts, if any derived therefrom, are to be used solely for charitable or benevolent purposes and not for private gain or for the private gain of any person in whole or in part;

C.

Any religious, fraternal, educational, military, state, county or municipal organization or association conducting, carrying on or staging any amusement or entertainment, concert, exhibition, lecture, dance or athletic event, when the receipts derived are to be wholly for the benefit of such organization and not in the whole or any part for private gain of any person;

D.

None of the license taxes provided for by this chapter shall be so applied as to occasion an undue burden upon interstate commerce or be violative of the equal protection and due process clauses of the Constitution of the United States and the state of California. In any case where a license is believed by a licensee or applicant for a license to place an undue burden upon interstate commerce or be violative of such constitutional clauses, he may apply to the administrator for an adjustment of the tax. Such application may be made before, at, or within six months after payment of the prescribed license tax. The applicant shall, by sworn statement and supporting testimony, show his method of business and the gross volume or estimated gross volume of business and such other information as the administrator may deem necessary in order to determine the extent, if any, of such undue burden or violation. The administrator shall then conduct an investigation and, after having first obtained the written approval of the city attorney, shall fix as the license tax for the applicant, an amount that is reasonable and nondiscriminatory and if the license tax has already been paid, shall order a refund of the amount over and above the license tax so fixed. In fixing the license tax to be charged, the administrator shall have the power to base the license tax upon a percentage of gross receipts or any other measure which will assure that the license tax assessed shall be uniform with that assessed on businesses of a like nature, so long as the amount assessed does not exceed the license tax as prescribed by this chapter;

E.

Any honorably discharged or honorably relieved soldier, sailor or marine of the United States who is physically unable to obtain a livelihood by manual labor, and who is a voter of this state, distributing circulars, or hawking, peddling or vending any goods, wares or merchandise owned by him, except spiritous, malt, vinous or other intoxicating liquor;

F.

Any resident natural person whose annual gross receipts from any and all business are five hundred dollars ($500.00) or less;

G.

Any farmer or grower whose home-grown products are sold within the city.

(Prior code § 7155)

Any person desiring to claim exemption from the payment of a license tax and to have a free license issued to him shall make application therefor upon forms prescribed by the city treasurer and shall furnish such information and make such affidavits as may be required. Upon the determination being made that the applicant is entitled to exemption from the payment of license taxes for any reason set forth in this chapter, the city treasurer, upon the applicant complying with the provisions of this chapter or any other ordinance of the city which may require a permit for the doing of the particular act proposed to be done shall issue a free license to such person which shall show upon its face that the license tax is exempt.

(Prior code § 7157)

The city treasurer may revoke any exempt license granted pursuant to the provisions of this chapter upon information that the licensee is not entitled to the exemption as provided therein. In such revocation the procedure to be followed and right of appeal shall be as provided in Sections 5.04.240 and 5.40.250 of this chapter for determination of a disputed tax.

(Prior code § 7158)

A.

Payment. All license taxes due hereunder shall be paid in advance, in lawful money of the United States, at the office of the city treasurer.

B.

Due Date—Delinquency Penalty. All license taxes due hereunder shall be due and payable, and delinquent as follows:

Quarterly License. Due on the first day of January, April, July and October, and delinquent at five p.m. on the twentieth day of the first month in which the quarterly license is due.

Annual License Fee. All license fees are due on the first day of January and delinquent on the thirty-first day of January each year.

Any license fee delinquent shall be assessed a fifty (50) percent late penalty.

(Prior code §§ 7113, 7114)

No proration of any license due hereunder shall be made for any portion of the period for which a license is payable except in the case of a first annual license the tax may be prorated as follows:

A.

If application is made during the quarter beginning January 1st, one hundred (100) percent of such fee shall be paid;

B.

If application is made during the quarter beginning April 1st, seventy-five (75) percent of such fee shall be paid;

C.

If application is made during the quarter beginning July 1st, fifty (50) percent of such fee shall be paid;

D.

If application is made during the quarter beginning October 1st, twenty-five (25) percent of such fee shall be paid.

(Prior code § 7115)

No refunds will be made on any amount paid as a license tax, except in case of an error on the part of the city in the determination of the amount of the license tax, in the event of double payment for a license, or in case of an illegally collected license tax.

(Prior code § 7123)

No greater or lesser amount of money shall be charged or received for any license tax than provided for in this chapter, and no license shall be sold or issued for any period of time other than provided in this chapter; provided, that this section shall not refer to such penalties as are provided for in this chapter.

(Prior code § 7117)

No statement shall be conclusive as to the matters set forth therein, nor shall the filing of same preclude the city from collecting by appropriate action such sum as is actually due and payable under this chapter.

(Prior code § 7127)

It is unlawful for the license administrator 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 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 this chapter or collecting taxes imposed hereunder;

B.

The disclosure of the names and addresses of persons to whom licenses have been issued and the general type or nature of their license and fee assessed;

C.

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 or compromise with regard to a claim asserted against the business license holder by the city for license taxes or when acting upon any other matter; and

D.

The disclosure of general statistics regarding license fees collected or business done in the city.

(Prior code § 7128)

A.

If any person fails to file any required statement within the time prescribed, or, if after demand therefor has been made by the city treasurer, such person fails to file a corrected statement within fifteen (15) days after notification to do so, or it appears to the satisfaction of the tax collector that a statement filed does not set forth the true facts of the business for which a license is required, the city treasurer shall determine the amount of license tax due from such person by means of such information as it may be able to obtain.

B.

In case such determination is made, the city treasurer shall give notice of the amount so assessed by serving it personally or by depositing it in the United States post office at Orland, postage prepaid, addressed to the person so assessed at the address appearing on last license or application. Such person may, within ten (10) days after the serving or mailing of such notice, make application in writing to the city treasurer for a hearing on the amount of the license tax. If such application is made, the city treasurer shall give not less than five days' written notice in the manner prescribed herein, to the licensee to show cause at a time and place fixed in such notice, why the amount specified therein should not be fixed for such

license. At such hearing the licensee may appear and offer evidence why such specified tax should not be fixed as the license tax. After such hearing, the city treasurer shall determine the proper tax to be charged and shall forthwith give written notice to the licensee in the manner prescribed herein of such determination and the amount of such tax.

C.

If application by the licensee for a hearing is not made within the time prescribed, the license tax determined by the city treasurer shall become final and conclusive.

(Prior code § 7129)

A.

Any person aggrieved by any decision of an administrative officer or agency with respect to the issuance or refusal to issue a license, or the amount of a license tax, may appeal to the council by filing a notice of appeal with the city clerk within fifteen (15) days of such decision. The council shall fix a time and place for hearing such appeal and the city clerk shall give notice in writing to such person of the time and place of hearing by serving it personally or by depositing it in the United States post office at Orland, postage prepaid.

B.

The notice shall be addressed to such person at the address appearing on last license or application. The findings of the council shall be final and conclusive and shall be served upon the applicant in the manner prescribed above for service of notice of hearing.

C.

The amount of any license tax finally determined as provided in this section, shall be due and payable as of the date the original license fee was due and payable, together with any penalties that may be due thereon; provided, however, if the amount of such license tax shall be fixed in accordance with the original statement of the applicant, then no penalty shall attach by reason of any delinquency.

(Prior code § 7130)

In addition to all other powers conferred, the city treasurer shall have the power, for good cause shown, to extend the time for filing any required sworn statement for a period not exceeding thirty (30) days, and in such case to waive any penalty that would otherwise have accrued; and shall have the further power, with the consent of council, to compromise any claim as to amount of license tax due.

(Prior code § 7131)

Any person 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 tax for the privilege of doing such business which has been required under any other ordinance of the city, and shall remain subject to the regulatory provisions of such other ordinance. This section shall not apply to inspection or permit fees.

(Prior code § 7159)

Neither the adoption of this chapter, nor its superseding of any portion of any other ordinance of the city shall in any manner be construed to affect prosecution for violation of any other ordinance committed prior to the effective date of the ordinance codified in this chapter, 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 obligations thereunto appertaining shall continue in full force and effect.

(Prior code § 7160)

The amount of any license tax and penalty imposed by the provisions of 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 to do so shall be liable to an action in the name of the city in any court of competent jurisdiction for the amount of the license tax and penalties imposed on such business.

(Prior code § 7161)

All remedies prescribed under this chapter 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 this chapter.

(Prior code § 7162)

In no case shall any mistake made by the city in stating the amount of a license tax prevent or prejudice the collection by the city of what shall be actually due from anyone carrying on a business subject to a license tax under this chapter.

(Prior code § 7163)

In any action brought under or arising out of any of the provisions of this chapter, or of any ordinance imposing a license tax, the fact that a party thereto represented same as engaged in any business or calling for the transaction of which a license is required, or that such a party exhibited a sign indicating such business or calling, shall be conclusive evidence of the liability of such party to pay for a license for such business.

(Prior code § 7164)

For the purpose of this chapter, the treasurer, deputies and authorized agents of the treasurer, shall be authorized to administer oaths.

(Prior code § 7165)

It shall be the duty of the treasurer, the deputies and authorized agents of the treasurer, and/or employees of same, and they and each of them are directed to enforce each and all provisions of this chapter. The treasurer in the exercise of duties imposed upon same under this chapter, and acting through deputies or duly authorized assistants, shall examine or cause to be examined all places of business in the city to ascertain whether the provisions of this chapter have been complied with.

(Prior code § 7166)

A.

The responsibility for enforcing of the provisions of this chapter dealing specifically with nonpayment of business license fees shall be with the city administrator. Any person violating any of the provisions of this chapter or knowingly or intentionally misrepresenting to any officer or employee of the city any material factor procuring a license hereunder provided for shall be deemed guilty of an infraction and upon conviction thereof shall be punishable as provided in Section 1.12.020 of this code.

B.

The remedies provided for in this chapter shall not be exclusive. The city administrator retains in his sole discretion the right to determine whether or not to proceed by way of civil action including but not limited to small claims action and any enforcement proceedings necessary to enforce any judgment therein obtained.

(Prior code § 7167)