Chapter 7.04 — BUSINESS LICENSE TAX[1 ]

For the purposes of this chapter, the following words and phrases shall have the meaning respectively ascribed to them by this section:

• (a) "Person" means any person, firm, association, organization, partnership, business trust, corporation or company.

• (b) "City" means the city of Pacific Grove.

• (c) "Business" includes professions, trades, occupations, and use of vehicles for sales or delivery of products, whether or not carried on for profit.

• (d) "Collector" means the city treasurer, or his/her appointee.

• (e) "Fixed place of business" shall refer to the premises occupied for the particular purpose of conducting business thereat, and regularly kept open for such purpose, with a person in attendance for the purpose of attending to such business. Such term shall also include the location at which telephone, Internet or other electronic service is conducted.

• (f) "Gross receipts" includes the total amounts received, charged or receivable from sales within the city and the total amounts received, charged or receivable for the performance of any act or service within the city 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 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:

  • (1)

  • Cash discounts allowed and taken on sales;

• (2) Credit allowed on property accepted as part of the purchase price and which property may later be sold;

• (3) Any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser, including state or federal motor vehicle fuel or license taxes;

• (4) 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;

• (5) 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;

1. For statutory provisions authorizing cities to license for revenue and regulation, see Government Code § 37101; also see Business and Professions Code § 16000 et seq.Prior ordinance history: Ord. 210 N.S. §§ 12-101 through 12-127 and Ords. 306 N.S., 313 N.S., 401 N.S., 434 N.S., 452 N.S., 523 N.S., 551 N.S., 584 N.S., 585 N.S., 592 N.S., 594 N.S., 646 N.S. and 655 N.S.

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City of Pacific Grove, CA § 7.04.010

PACIFIC GROVE CODE

§ 7.04.040

• (6) That portion of the receipts of a general contractor which represent payments to subcontractors; provided, such subcontractors are licensed under this chapter, and provided the general contractor furnishes the collector with the names and addresses of the subcontractors and the amounts paid each subcontractor;

  • (7) Receipts of refundable deposits, except that refundable deposits forfeited and taken into income of the business shall not be excluded;

  • (8) As to a real estate agent or broker, the sales price of real estate sold for the account of others except that portion which represents commission or other income to the agent or broker;

  • (9) The rental received from three residential rental units where no more than three such units are in a single ownership. Persons owning more than three residential rental units shall pay tax based on the gross receipts of all rental units;

  • (10) The gross receipts of persons whose fixed place of business or location is in a city which affords to persons located in this city a reciprocal exemption on transactions, the nature of which would otherwise be subject to this chapter. This is not intended to exclude the transactions of persons who have an actual location or office in the city.

• (g) "Sale" includes the transfer, in any manner or by any means whatsoever, of title to property for a consideration including the lease or rental thereof; the serving, supplying, or furnishing for a consideration of any property; and a transaction whereby the possession of property is transferred and the seller retains the title as security for the payment of the price shall likewise be deemed a sale. The foregoing definitions include any transaction which is or which, in effect, results in a sale within the contemplation of law.

• (h) "Sworn statement" means an affidavit sworn to before a person authorized to take oaths, or a declaration or certification made under penalty of perjury.

• (i) "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.

• (Ord. 656 N.S. § 1, 1970; Ord. 14-017 § 2, 2014)

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

(Ord. 656 N.S. § 1, 1970)

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 tax for the privilege of doing such business required under any other provision of the municipal code or uncodified ordinances of the city, and shall remain subject to the regulatory provisions of those other requirements of law.

No license issued pursuant to the provisions of this chapter shall be construed to authorize the conduct or continuance of any illegal or unlawful business. (Ord. 656 N.S. § 1, 1970; Ord. 14-017 § 3, 2014)

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City of Pacific Grove, CA

BUSINESS LICENSES AND REGULATIONS

§ 7.04.040

§ 7.04.045

License taxes are imposed upon the businesses specified in this chapter in the amounts hereinafter prescribed. It is unlawful for any person to transact and carry on any business in the city without first having procured a license from the city and paying the prescribed tax or without complying with any and all applicable provisions of this chapter.

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. Persons not so required to obtain a license prior to doing business within the city nevertheless shall be liable for payment of the tax imposed by this chapter. (Ord. 656 N.S. § 1, 1970; Ord. 14-017 § 4, 2014)

• (a) Businesses subject to this chapter shall include, but are not limited to, the following:

Ambulance service

Art galleries Athletic events Auto court, trailer court

Auto parts

Automobiles for hire

Awning sales and repairs Bakeries Barbershop Bath and massage Batteries, sales and service Beauty shop Bed and breakfast Bicycles, sale, repair or rental Blacksmith or iron works Boardinghouse (over four guests) Boats, sale, repair or storage Book store Bowling alleys Cabinetmaking Candy store Catering service Child care nursery Chimney cleaning

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City of Pacific Grove, CA § 7.04.045

PACIFIC GROVE CODE

§ 7.04.045

Cigar store

Circuses, carnivals, fairs and other similar events or concessions therein Cleaning, dyeing and renovating (fixed place of business) Cleaning or laundry trucks Clothing, sale of Dairy products Dancing, public hall Dancing school Delivery of gasoline, oil or other petroleum products Dressmaking or alterations Drugstore Farmers Fire extinguisher service Fish market, retail Florist Furniture Furs Garden service Gift shop Glazier Golf course Golf driving range Grocer and meat market Gymnasium Ice manufacturer and distributor Handicrafts and works of art Hardware Hospital Hotel Housecleaning Household appliances and furnishings Janitorial and cleaning services Jewelry Junk collectors Junk dealers

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City of Pacific Grove, CA

BUSINESS LICENSES AND REGULATIONS

§ 7.04.045

§ 7.04.045

Laundry or launderette Lockers, frozen food Leather shop Lumber yard Merchant, general Machine shop Mail order Motel Museum Music store Newspaper distributing Newsstand or newspaper distributor Nursery school Office equipment Paint store Parking lots Pawnbroker Peddlers Pest control Pet shop Physical culture Piano tuner Picture gallery Planing mill Pool room Printing and graphic Private instructor Produce sales Public garage Racquetball facility Recording services and repairs Rental of equipment Repair shop or repair service Rest home Restaurant

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City of Pacific Grove, CA § 7.04.045

PACIFIC GROVE CODE

§ 7.04.045

Rooming house (over four guests) Rug cleaning Sanatorium Sanatory or convalescent hospital Sanitary supplies and service Scooter or motor bikes, sale, repair or rental Secondhand dealer Service station Ship chandlery Shoes, sale or repair Signs, sale Skateboard park Skating rink Skiff rental Snack bar Solicitors Sporting goods Sports facility Stationery store Statuary Storage Swimming pool maintenance Tailor Taxicabs Telephone soliciting Tires, retreading and vulcanizing Theaters Tool sharpening Towel supply Trailer and camper sales Tree maintenance Trucking Trucks and automobiles, rent or lease Upholstery Watchmaker, repairs

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City of Pacific Grove, CA

BUSINESS LICENSES AND REGULATIONS

§ 7.04.045

§ 7.04.045

Wholesale delivery (other than produce) Wholesale pickup Window cleaning Wood yard

• (b) Services and professions subject to this chapter shall include, but are not limited to, the following:

Abstract company Accountant, auditor Advertising Appraiser Architect Architect/designer Artist Assayer Attorney at law Bacteriologist Boarding kennels Brokers (stock, bond, real estate, boat, insurance, etc.) Business college Chemist or chemical laboratory Chiropodist Chiropractor Clinic Collection agency Computer service Consultant Consulting service Dental laboratory Dentist Designer or illustrator Dog and cat hospital Electrologist Employment agency Engineer

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City of Pacific Grove, CA § 7.04.045

PACIFIC GROVE CODE

§ 7.04.045

Finance company

Fortunetelling and other similar practices Funeral director Geologist Graphic artist Gunsmith, repair Hearing aid center Income tax service Insurance adjuster Interior decorator Land title company Lapidary Masseurs and masseuses Oculist Optician Optometrist Osteopath or osteopathist Photographer Physical therapist Psychologist Public relations service Radio and TV stations Research laboratories Research service School of cosmetology Sculptor Security patrol Sign painter Stenographer, public Telephone answering service Tours and related visitor services Travel agency Veterinary Web designer Yoga practitioner

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City of Pacific Grove, CA

BUSINESS LICENSES AND REGULATIONS

§ 7.04.045

§ 7.04.070

(Ord. 14-017 § 5, 2014)

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 at the same location. Each license shall authorize the licensee to transact and carry on only the business licensed at the location or in the manner designated in such license; provided, however, if a separate federal income tax return is filed for a particular business, it shall, for purposes of this section, be conclusively presumed to be a separate business for which a separate license is required. (Ord. 656 N.S. § 1, 1970; Ord. 14-017 § 6, 2014)

When any person makes use of signs, circulars, cards, telephone books, newspapers, the Internet, or employs other means of advertising, holding out, or representing that he or she is in business in the city, or when any person holds an active license or permit issued by a governmental agency indicating he or she is in business in the city and such person fails to provide a sworn statement to the collector that he or she is not conducting a business in the city, after being requested to do so by the collector, then these facts shall be considered prima facie evidence that he or she is conducting a business in the city.

Until proper evidence to the contrary is presented to the collector, the collector shall be entitled to treat all business accounted for from a Pacific Grove location, as transactions subject to tax. (Ord. 656 N.S. § 1, 1970; Ord. 14-017 § 7, 2014)

• (a) 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 of California from the payment of such tax as is herein prescribed.

• (b) Nothing in this chapter shall be deemed or construed to apply to any charitable, nonprofit or eleemosynary corporation, association or organization, or to any person or entity conducting business under an agreement with such charitable, nonprofit, or eleemosynary organization where the purpose is to conduct a street fair or art, book, health or seasonal event, the duration of which does not exceed three consecutive days held on no more than two occasions per year. To the extent a charitable organization shall sell goods, wares or merchandise to persons other than members of such charitable organization, or for which any person is paid a fee as a lecturer, entertainer, or any other capacity related to the conduct of such event, a business license shall be required under this chapter. In the event the required license is on a gross receipts basis, any amount collected by the charitable organization shall be deducted from the gross receipts.

• (c) Nothing in this chapter shall be deemed or construed to apply to a business conducted by a participant in a trade show, exhibition, street fair, farmers' market or other similar event, or an organization qualified under Section 501(c) of the Internal Revenue Code provided a business license has been obtained by the organizer or sponsor, upon payment of the applicable fee and submission of a form to be provided by the collector, as an annual master business license based upon the gross receipts generated by all businesses at the event.

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City of Pacific Grove, CA

PACIFIC GROVE CODE

§ 7.04.070

§ 7.04.080

• (d) Nothing in this chapter shall be deemed or construed to apply to conducting any entertainment, dance, concert, exhibition or lecture by any religious, charitable, 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 objectives for which such organization or association was formed and from which profit is not derived, either directly or indirectly by any person; provided, that nothing in this chapter shall be deemed to exempt any such organization or association from complying with the provisions of this code, or any other ordinance of the city requiring a permit from the city to conduct, manage or carry on any profession, trade, calling or occupation.

• (e) This chapter is intended to tax only those portions of gross receipts attributable to the business activity of the licensee carried on within the city. In any case where a licensee conducts business activities both inside and outside the city, he may upon written application to the collector request apportionment of gross receipts attributable to business activity within the city and those portions of those gross receipts which are wholly, or partially, exempt from taxation as not being attributable to business activity carried on within the city. In making such application, the city manager may require, and the licensee shall be responsible for providing, business records necessary to determine a fair and equitable apportionment. Apportionment established shall be reviewed annually by the city manager prior to the renewal of such license.

• (f) Every natural person of the age of 16 years or under whose annual gross receipts from any business are $500.00 or less shall not be required to obtain a business license under the provisions of this chapter.

• (g) Any person claiming an exemption pursuant to this section shall file a sworn statement with the collector stating the facts upon which exemption is claimed, and in the absence of such statement substantiating the claim, such person shall be liable for the payment of the taxes imposed by this chapter. The collector shall, upon a proper showing contained in the sworn statement, issue a license to such person claiming exemption under this section without payment to the city of the license tax required by this chapter.

• (h) The collector, after giving notice and a reasonable opportunity for hearing to a licensee, may revoke any license granted pursuant to the provisions of this section upon information that the licensee is not entitled to the exemption as provided herein.

• (Ord. 656 N.S. § 1, 1970; Ord. 04-06 § 1, 2004; Ord. 08-018 § 2, 2008; Ord. 09-004 § 2, 2009; Ord. 14-017 § 8, 2014)

Every person required to have a license under the provisions of this chapter shall make application as hereinafter prescribed for the same to the collector of the city, and upon the payment of the prescribed license tax the collector shall issue to such person a license which 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;

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City of Pacific Grove, CA

BUSINESS LICENSES AND REGULATIONS

§ 7.04.080

§ 7.04.100

• (d) The date of the expiration of such license; and

• (e) Such other administrative information as may be necessary for the enforcement of the provisions of this chapter.

• (Ord. 656 N.S. § 1, 1970)

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 collector a sworn statement, upon a form provided by the collector, setting forth the following information:

• (a) The exact nature or kind of business for which a license is requested;

• (b) The place where such business is to be carried on, and if the same is not to be carried on at any permanent place of business, the 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 business;

• (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 principal officers and all partners thereof;

• (e) The application shall set forth such information as may be therein required and as may be necessary to determine the amount of the license tax to be paid by the applicant;

• (f) Any further administrative information which the collector may require to enable him or her to issue the type of license applied for.

The applicant shall estimate the gross receipts for the period to be covered by the license to be issued. Such estimate, if accepted by the collector as reasonable, shall be used in determining the amount of license tax to be paid by the applicant. In the event that the collector finds the estimate submitted by the applicant to be unreasonable, he or she shall notify the applicant thereof in writing. Within 30 days following receipt of such written notification, the applicant shall furnish the collector with a written verification satisfactory to the collector as to the gross receipts during the period of such license, and the license tax for such period shall be finally ascertained and paid in the manner provided by this chapter for the ascertaining and paying of renewal license taxes for other businesses, after deducting from the payment found to be due, the amount paid at the time such first license was issued.

The collector shall not issue to any such person another license for the same or any other business, until such person shall have furnished to him or her the verification and paid the license tax as herein required.

(Ord. 656 N.S. § 1, 1970)

In all cases, the applicant for the renewal of a license shall submit to the collector on or before July 1st an application for renewal containing a sworn statement upon a form to be provided by the collector, setting forth such information concerning the applicant's business during the preceding calendar year as may be required by the collector to enable him or her to verify the

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City of Pacific Grove, CA § 7.04.100

PACIFIC GROVE CODE

§ 7.04.130

amount of the license tax paid by said applicant pursuant to the provisions of this chapter. (Ord. 656 N.S. § 1, 1970)

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

In the event the collector deems it necessary, he or she may require that a licensee or applicant for license submit a verification attesting to such financial information as may be necessary to ascertain the amount of license fee due, or at the option of the licensee or applicant, may authorize the collector, his or her deputies, or authorized employees of the city to examine his or her records or business transactions in order that the proper license fee may be computed. (Ord. 656 N.S. § 1, 1970; Ord. 14-017 § 9, 2014)

It is unlawful for the collector 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 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;

• (c) The disclosure after the filing of a written request to that effect, to the taxpayer himself, or to his or her successors, receivers, trustees, executors, administrators, assignees and guarantors, if directly interested, of information as to the items included in the measure of any paid tax, any unpaid tax or amounts of tax required to be collected, interest and penalties; further provided, however, that the city attorney approves each such disclosure and that the collector may refuse to make any disclosure referred to in this subsection when in his or her opinion the public interest would suffer thereby:

• (d) 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 him or her by the city for license taxes, or when acting upon any other matter in respect of a license tax hereunder;

• (e) The disclosure of general statistics regarding taxes collected or business done in the city. (Ord. 656 N.S. § 1, 1970)

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City of Pacific Grove, CA

BUSINESS LICENSES AND REGULATIONS

§ 7.04.130

§ 7.04.180

If any person fails to file any required statement within the time prescribed, or if after demand made by the collector he or she fails to file a corrected statement, or if any person subject to the tax imposed by this chapter fails to apply for a license, the collector may determine the amount of license tax due from such person by means of such information as he or she may be able to obtain and shall give written notice thereof to such person. (Ord. 656 N.S. § 1, 1970; Ord. 14-017 § 10, 2014)

Any person aggrieved by any decision of the collector with respect to the issuance or refusal to issue such license, or the collector's determination of the assessment, may appeal to the council by filing a notice of appeal with the clerk of the council within 15 days after the mailing or serving of notice from the collector. The council shall thereupon fix a time and place for hearing such appeal. The clerk of the council shall give at least 10 days' notice to such person of the time and place of hearing, to be held within 30 days of the date the appeal was received, by serving it personally or by depositing in the United States Post Office at Pacific Grove, California, postage prepaid, addressed to such person at his or her last known address. The council shall have authority to determine all questions raised on such appeal. The council shall consider all evidence produced, and written notice of its findings, which findings shall be final, shall be served upon the applicant in the manner prescribed above for the service of the notice of assessment. No such determination shall conflict with any substantive provision of this chapter. (Ord. 656 N.S. § 1, 1970; Ord. 14-017 § 11, 2014)

In addition to all other power conferred upon him or her, the collector shall have the power, for good cause shown, to extend the time for filing any required sworn statement or application for a reasonable period based on circumstances described in a written request for relief submitted by the applicant, and in such case to waive part or all of any penalty that would otherwise have accrued.

(Ord. 656 N.S. § 1, 1970; Ord. 11-016 § 2, 2011)

No license issued pursuant to this chapter shall be transferable; provided, that where a license is issued authorizing a person to transact and carry on a business at a particular place, such licensee upon application therefor and payment of the fee set by the council resolution in its master fee schedule may have the license amended to authorize the transacting and carrying on of such business under said license at some other location to which the business is or is to be moved. (Ord. 656 N.S. § 1, 1970; Ord. 14-017 § 12, 2014)

A duplicate license may be issued by the collector to replace any license previously issued hereunder which has been lost or destroyed upon the licensee filing statement of such fact, and at the time of filing such statement paying to the collector a duplicate license fee set by the council in its master fee schedule.

(Ord. 656 N.S. § 1, 1970; Ord. 14-017 § 13, 2014)

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City of Pacific Grove, CA § 7.04.180

PACIFIC GROVE CODE

§ 7.04.200

• (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 or her person at all times while transacting and carrying on the business for which it is issued.

• (Ord. 656 N.S. § 1, 1970)

Unless otherwise specifically provided, all annual license taxes under the provisions of this chapter shall be due and payable in advance on the first day of July of each year; provided, that license taxes covering new operations, commenced after the first day of July, may be prorated for the balance of the license period.

Except as otherwise herein provided, license taxes, other than annual, required hereunder shall be due and payable as follows:

• (a) Semiannual license taxes, measured by gross receipts on the first day of January and the first day of July of each year;

• (b) Quarterly license taxes, measured by gross receipts, on the first day of January, April, July and October of each year;

• (c) Monthly license taxes, measured by gross receipts, on the first day of each and every month.

• (Ord. 656 N.S. § 1, 1970)

After the license tax becomes delinquent for failure to pay a license tax when due, the collector shall add a penalty of 25 percent of said license tax on the first day of each month after the month in which due, providing that the amount of such penalty to be added shall in no event exceed 50 percent of the amount of the license tax due. The license tax shall become delinquent at the close of the last day of the month in which due. When the last day of the month falls on a day when the City Hall is closed, payment of the license tax due may be made on the first working day of the next month without penalty. Penalties in such cases shall attach on the second working day of the succeeding month. Any license issued pursuant to this chapter may be suspended by the collector upon the failure of the licensee to pay any charges imposed by this chapter or to file reports as required by this chapter within 60 days after such charges or reports become delinquent. No license shall be issued, nor one which has been suspended or revoked shall be reinstated or reissued, to any person, who at the time of applying therefor, is indebted to the city for any delinquent license taxes, unless such person, with the consent of the collector, enters into a written agreement with the city, through the collector, to pay such delinquent taxes, plus six percent simple annual interest upon the unpaid balance, in monthly installments, or oftener, extending over a period of not to exceed one year.

In any agreement so entered into, such person shall acknowledge the obligation owed to the city and agree that, in the event of failure to make timely payment of any installment, the whole

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City of Pacific Grove, CA

BUSINESS LICENSES AND REGULATIONS

§ 7.04.200

§ 7.04.240

amount unpaid shall become immediately due and payable and that his or her current license shall be revocable by the collector upon 30 days' notice. In the event legal action is brought by the city to enforce collection of any amount included in the agreement, such person shall pay all costs of suit incurred by the city or its assignee, including a reasonable attorney's fee. The execution of such an agreement shall not prevent the prior accrual of penalties on unpaid balances at the rate provided hereinabove, but no penalties shall accrue on account of taxes included in the agreement, after the execution of the agreement, and the payment of the first installment and during such time as such person shall not be in breach of the agreement. (Ord. 656 N.S. § 1, 1970)

• (a) No licensee shall be entitled to the refund of any portion of the tax paid by reason of the termination of such licensed activity prior to the expiration of the term for which such license shall have been issued.

• (b) No refund of taxes or fees imposed by this chapter shall be allowed in whole or in part unless a written claim for refund is filed with the collector. The claim shall conform in all respects to the requirements set forth for claims against the city in Chapter 6.06 PGMC. Upon the filing of such a claim and when the collector determines a refund is due, the collector may issue the refund.

• (Ord. 656 N.S. § 1, 1970; Ord. 02-28 § 5, 2002; Ord. 14-017 § 14, 2014)

Every person who engages in business within the city shall pay a license tax based upon gross receipts of the previous calendar year at the rate of one mill on each dollar of gross receipts, with a minimum annual tax of $15.00 and a maximum annual tax of $3,000. Any person on a fiscalyear basis may, with the consent of the collector, pay a license tax based upon gross receipts for that person's previous fiscal year.

(Ord. 656 N.S. § 1, 1970)

The collector may make rules and regulations not inconsistent with the provisions of this chapter as may be necessary or desirable to aid in the enforcement of the provisions of this chapter. (Ord. 656 N.S. § 1, 1970)

It shall be the duty of the collector, and he or she is directed 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 collector or the city council.

The collector, in the exercise of the duties imposed upon him or her may examine or cause to be examined any place of business in the city to ascertain whether the provisions of this chapter have been complied with.

The collector and each and all of his or her assistants and any police officer shall have the power and authority (upon obtaining an inspection warrant if required by law) to enter, free of charge, and at any reasonable time, any place of business required to be licensed, and demand

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City of Pacific Grove, CA § 7.04.240

PACIFIC GROVE CODE

§ 7.04.290

an exhibition of its license. Any person having such license in his or her possession or under his or her control, who willfully fails to exhibit the same on demand, is guilty of an infraction. It shall be the duty of the collector and each of his or her assistants to cause a complaint to be filed against any and all persons found to be violating any of said provisions. (Ord. 656 N.S. § 1, 1970; Ord. 833 N.S. § 2, 1975; Ord. 09-005 § 11, 2009; Ord. 14-017 § 15, 2014)

The amount of any license tax and penalty imposed by the provisions of this chapter shall be deemed a debt to the city. An action may be commenced in the name of the city in any court of competent jurisdiction, for the amount of any delinquent license tax and penalties, and payment of the fee set by the council resolution in its master fee schedule which, if judgment is recovered, shall be applied as collection fees for the city to be included in and assessed as recoverable costs in such action.

(Ord. 656 N.S. § 1, 1970; Ord. 14-017 § 16, 2014)

All remedies prescribed in 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 the provisions hereof.

(Ord. 656 N.S. § 1, 1970; Ord. 14-017 § 16, 2014)

Neither the adoption of the ordinance codified herein 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 hereof, 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. Conviction 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 tax due or unpaid at the time of such conviction, together with all penalties due as provided in this chapter, and nothing in this chapter shall prevent a criminal prosecution for any violation of the provisions of this chapter.

(Ord. 656 N.S. § 1, 1970; Ord. 14-017 § 17, 2014)

Any person violating any of the provisions of this chapter or knowingly or intentionally misrepresenting to any officer or employee of this city any material fact in procuring the license or permit herein provided for shall be deemed guilty of a misdemeanor, and may be prosecuted pursuant to Chapters 1.16 and 1.19 PGMC.

(Ord. 656 N.S. § 1, 1970; Ord. 08-006 § 16, 2008; Ord. 09-005 § 12, 2009; Ord. 14-017 § 18, 2014)

Repealed by Ord. 08-006.

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City of Pacific Grove, CA

BUSINESS LICENSES AND REGULATIONS

§ 7.04.290

§ 7.04.300

(Ord. 656 N.S. § 1, 1970)

A business not susceptible to a gross receipts measure because it does not fix a specific charge for services rendered, such as a corporate branch facility doing work only for the parent corporation, may submit its budget and the collector may rely thereon as an appropriate indicator of the amount to which the schedule in PGMC § 7.04.220 applies. (Ord. 656 N.S. § 1, 1970)

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City of Pacific Grove, CA § 7.06.010

BUSINESS LICENSES AND REGULATIONS

§ 7.06.030