Chapter 3.28 — BUSINESS LICENSE TAX

Except where the context otherwise requires, the definitions given in this section govern the construction of this chapter:

"Business" means all business activities engaged in or caused to be engaged in within the city, including any commercial or industrial enterprise, trade profession, occupation, vocation, calling or livelihood, including the rental of residential or commercial real estate, and every other kind of activity whether or not carried on for gain or profit, and whether or not engaged in as a principal or as an independent contractor, but shall not include the services rendered by an employee to his or her employer.

"Business license tax certificate" means the document issued as evidence of payment of a business license tax or exemption from payment as provided in this chapter.

"Business license tax certificate holder" means the person to whom a business license tax certificate has been issued.

"Construction contractor" is a person who for either a fixed sum, price, fee, percentage, or other compensation, other than wages, undertakes or offers to undertake with another, or purports to have the capacity to undertake with another, to construct, alter, repair, add to, or improve any building, highway, road, railroad, excavation or other structure, project, development, or improvement, other than personally, or to do any part thereof; provided, that the term contractor as used in this chapter shall include subcontractor, and shall include any owner or person who engages in the business of constructing, remodeling or adding to a building by employing day labor unless such building is to be used as a place of residence of the owner, or is a building used in connection with the place of residence of the owner, but shall not include anyone who merely furnishes materials or supplies without fabricating the same into, or consuming the same in the performance of the work of the contractor hereby defined; and shall not include any owner who does all of his own work. Construction contractor is a subset of all independent contractors.

"Employee" means all persons engaged in the operation or conduct of any business, whether as owner, member, partner, agent, manager, solicitor, broker, salesperson and any and all other persons employed or working in said business.

"Farmers' market" means a public market which holds a current "certified farmers' market certificate" approved by the county.

"Fixed place of business" means a place of business, separate and distinct from any other business, and regularly kept open by the owner thereof or by his agents or employees at a fixed location in the city.

"No fixed place of business" means every transient business, located outside the city limits, conducting business within the city but with no fixed or permanent place of business within the city.

"Fortunetelling" means a business conducting clairvoyance, astrology, palmistry, phrenology, card reading, cartomancy, crystal gazing, mediumship prophesy, augury, divination, magic, hypnotism, necromancy, and similar activities.

"Gross receipts" shall include the total amount received or receivable from all sales, services, rentals, or leases in the total amount charged or received 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 or rental 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, rented or leased, the cost of the materials used, labor or service costs, interest paid or payable, or losses or other expenses whatsoever. Excluded from "gross receipts" shall be the following: cash discounts allowed and taken on sales; credit allowed on property accepted as part of the purchase price and which property may later be sold; alcoholic beverage sales; any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser; 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.

"Independent contractor" means a person, business, or entity that provides work, goods or services to or for another entity, under terms specific in a contract or agreement, as a non-employee.

"Manufacturing" means making materials, raw or partly finished, into wares suitable for use by persons other than the manufacturer, including, but not limited to, fabrication, processing, packing, bottling, assembling, canning, compounding, and forging.

"Non-profit organization" means any group of persons, organized as an association, cooperative, corporation, club, fraternal order, or the like for any lawful purposes which do not contemplate the distribution of gains, profits, or dividends to the members thereof and for which individuals may lawfully associate themselves, such as religious, charitable, scientific, social, literary, educational, recreational, benevolent, or cemetery purposes.

"Person" means all domestic and foreign corporation, associations, syndicates, joint stock corporations, partnerships of every kind, clubs, business or common law trusts, societies, and individuals transacting and carrying on any business in the city, other than as an employee.

"Quarter" means a period of three calendar months. The quarters begin the first day of July, October, January, and April of each year.

"Retail business" means every business conducted for the purpose of selling or leasing, or offering to sell or lease, any goods, other than as part of a "wholesale business" as defined herein.

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

"Tax collector" shall mean the director of administrative services.

"Sidewalk vendor" means and refers to all of the following types of vendors:

"Sidewalk vendor" means a person who sells food or merchandise from a pushcart, stand, display, pedal-driven cart, wagon, showcase, rack, or other nonmotorized conveyance, or from one's person, upon a public sidewalk or other pedestrian path.

"Roaming sidewalk vendor" means a sidewalk vendor who moves from place to place and stops only to complete a transaction.

"Stationary sidewalk vendor" means a sidewalk vendor who vends from a fixed location.

"Vehicle" means and includes 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.

"Warehousing business" means every business conducted solely for the purpose of maintaining or renting space for the storage of any kind of property.

"Wholesale business" means every business conducted solely for the purpose of selling goods, wares, or merchandise in wholesale lots for resale.

(Ord. No. 1076 N.S., § 4, 6-18-2019)

This chapter is enacted solely to raise revenue for municipal purposes, and not intended for regulation. The issuance of such business license tax certificate shall not be construed as authorizing any business to operate without first complying with all other applicable laws and regulations, including, but not limited to the zoning and other regulations contained in this Code or any applicable law or regulation.

(Ord. No. 1076 N.S., § 4, 6-18-2019)

Persons required to pay a business license tax for transacting and carrying on any business under this chapter shall not be relieved from the payment of any business license tax for the privilege of doing such business required under any other ordinance of the city, and shall remain subject to the regulatory provisions of other ordinances.

(Ord. No. 1076 N.S., § 4, 6-18-2019)

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 hereof, nor be construed as a waiver of any business license tax certificate or any penal provision applicable to any such violation, may 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.

(Ord. No. 1076 N.S., § 4, 6-18-2019)

There are hereby imposed upon the businesses, trades, professions callings and occupations specified in this chapter, business license taxes in the amounts hereinafter prescribed. It shall be unlawful for any person to transact and carry on any business, trade profession, calling or occupation in the city without first having procured a business license tax certificate from said city to do so or without having complied with all the provisions of this chapter, including but not limited to receipt of a business license tax certificate specifying such business, payment for the required business license tax, and such other permits and fees required by this Code. A business license tax certificate does not constitute a permit; the licensee must comply with all statutes and ordinances.

(Ord. No. 1076 N.S., § 4, 6-18-2019)

When any person, by the use of digital media, signs, circulars, cards, telephone books, newspapers, or other format, shall advertise, hold out, or represent that the person is in business in the city, or when any person holds an active business license tax certificate or permit issued by a governmental agency indicating that the person is in business in the city, or when any person makes a sale, takes an order, renders a commercial service, or performs any other similar act within the city, and such person fails to provide a sworn statement to the tax collector that the person is not conducting a business in the city after being requested to do so by the tax collector, then such facts shall be considered prima facie evidence that the person is conducting a business in the city. Once a person is considered to be conducting business in the city, that person shall be conclusively deemed to be conducting business until the date that proof is supplied to the city that business operations have ceased. Liability for the business tax payments shall likewise continue until the date proof is supplied to the city that business operations have ceased. An appeal of the tax collector's determination is as provided under Section 3.28.140, Appeals, for determination of a disputed tax.

(Ord. No. 1076 N.S., § 4, 6-18-2019)

A separate business license tax certificate 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, and each business license tax certificate shall authorize the licensee to transact and carry on only the business licensed thereby at the location or in the manner designated in such business license tax certificate; provided that warehouses and distributing plants used in connection with and incidental to a business licensed under the provisions of this ordinance shall not be deemed to be separate places of business or branch establishment.

Provided further that when all of the businesses conducted by one person at one location are subject to taxation on the basis of gross receipts, only one business license tax certificate need be obtained, and the business license tax shall be based on the entire gross receipts of such business.

(Ord. No. 1076 N.S., § 4, 6-18-2019)

The amount of any business 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 trade, calling, profession, or occupation mentioned in this chapter without having a business license tax certificate from the city shall be liable in an action in the name of said city in any court of competent jurisdiction, for the amount of any delinquent business license tax and penalties.

(Ord. No. 1076 N.S., § 4, 6-18-2019)

The following shall be exempted from the payment of a business license tax but shall still be required to obtain a tax- exempt business license tax certificate:

Interstate Commerce. 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 taxes as are herein prescribed.

None of the business license taxes provided for by this chapter shall be so applied as to occasion an undue burden upon interstate commerce. In any case where a business license tax is believed by a licensee or applicant for a business license tax certificate to place an undue burden upon such commerce, he may apply to the tax collector for an adjustment of the tax so that it shall not be discriminatory or unreasonable as to such commerce. Such application may be made before, at, or within six months after payment of the prescribed business license tax. The applicant shall, by affidavit and supporting testimony show his method of business and the gross volume or estimated gross volume of business and such other information as the tax collector may deem necessary in order to determine the extent, if any, of such undue burden on such commerce. The tax collector shall then conduct an investigation, and, after having first obtained the written approval of the city council shall fix as the business license tax for the applicant, an amount that is reasonable and non-discriminatory, or if the business license tax has already been paid, shall order a refund of the amount over and above the business license tax so fixed. In fixing the business license tax to be charged, the tax collector shall have the power to base the business license tax upon a percentage of gross receipts or any other measure which will assure that the business license tax assessed shall be uniform with that assessed on business of like nature, so long as the amount assessed does not exceed the business license tax as prescribed by this chapter. Should the tax collector determine the gross receipts measure of business license tax to be the proper basis, he may require the applicant to submit, either at the time of termination of applicant's business in the city, or at the end of each three-month period, a sworn statement of the gross receipts and pay the amount of business license tax therefor, provided that no additional business license tax during any one calendar year shall be required after the licensee shall have paid an amount equal to the annual business license tax as prescribed in this chapter.

Any person claiming an exemption pursuant to this section shall file a verified statement with the tax collector stating the facts upon which exemption is claimed.

The tax collector shall, upon a proper showing contained in the verified statement, issue a business license tax certificate to such person claiming exemption under this section without payment to the city of the business license tax required by this chapter.

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

Non-Profit Organizations. The provisions of this chapter shall not be deemed or construed to require the payment of a business license tax to conduct, manage, or carry on any business, occupation or activity from any institution or organization which is conducted, managed or carried on wholly for the benefit of non-profit or charitable purposes or from which profit is not derived, either directly or indirectly, by any individual; nor shall any business license tax be required for the conducting of any entertainment, concert, exhibition or lecture on scientific, historical, literary, religious or moral subjects within the city whenever the receipts of any such entertainment, concert, exhibition or lecture are to be appropriated to any church or school or in any religious or benevolent purpose; nor shall any business license tax 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 a profit is not derived, either directly or indirectly, by any individual; provided, however, that nothing in this section shall be deemed to exempt any such organization or association from complying with any of the provisions of this chapter requiring a permit from the city council or any commission or officer to conduct, manage or carry on any profession, trade, calling or occupation.

Disabled Persons. Any person, who is unable to obtain a livelihood by manual labor due to physical disability, and who has been a resident of the city for six months or more, may, at the discretion of the tax collector, obtain a business license tax certificate to sell any goods without payment of any business license tax, by applying to the tax collector.

Disabled Veteran. Every honorably discharged or relieved soldier, sailor, marine or airperson of the United States, who is physically unable to obtain a livelihood by manual labor, and who is a voter of the state of California, may, at the discretion of the tax collector, obtain a business license tax certificate to sell any goods without payment of any business license tax, by applying to the tax collector.

Warehouses. Warehouses and distribution plants, deemed to be separate places of business or branch establishments, used in connection with and incidental to a business located inside the city limits and currently taxed under the provisions of this chapter.

Federal or State Tax Exemptions. Additional tax exemptions may be applicable to certain business types that pay in- lieu tax to the federal government or the state or which are exempted by them from paying a business license tax.

(Ord. No. 1076 N.S., § 4, 6-18-2019)

Any person desiring to claim an exemption from the payment of a business license tax and to have a tax-exempt business license tax certificate issued shall make an application therefore upon a form prescribed by the city and shall furnish such information and make such affidavits as may be required. Upon the determination being made that the applicant is entitled to an exemption from the payment of the business license tax for any reason set forth in this chapter, the city, upon the applicant complying with the provisions of this chapter or any other law of the city which may require a permit for the proposed business activity, shall issue a tax-exempt business license tax certificate to such person, which certificate shall show that the business is exempt from the business license tax.

The tax collector may require the filing of a verified statement from any person claiming to be exempted by the provisions of Section 3.28.080, which statement shall set forth all facts upon which the exemption is claimed.

(Ord. No. 1076 N.S., § 4, 6-18-2019)

The city may revoke any tax-exempt business license tax certificate granted, pursuant to the provisions of this chapter, upon information that the business is not entitled to the exemption as provided therein. In such revocation,

the procedure to be followed and the right of appeal shall be as provided in Section 3.28.140, Appeal, for determination of a disputed tax.

(Ord. No. 1076 N.S., § 4, 6-18-2019)

Every person required to have a business license tax certificate under the provisions of this chapter shall make written or electronic application to the city tax collector, and upon the payment of the prescribed business license tax the tax collector shall issue to such person a business license tax certificate which shall contain:

The nature or kind of business for which the business license tax certificate is requested;

The place where the business is to be conducted and, if the business is not to be conducted at a permanent location, the residence address, identified as such, of the owners of the business;

If the application is made for the issuance of a business license tax certificate to a person, any applicable fictitious name, the name(s), identification number(s), and residence addresses of the owner(s) of the business;

If the application is made for the issuance of a business license tax certificate to a corporation or partnership, the names, federal ID number, and residence addresses of the officers or partners thereof; and

Any further information which the federal or state taxing authority or the tax collector may require to enable the issuance of the business license tax certificate.

(Ord. No. 1076 N.S., § 4, 6-18-2019)

Upon the payment of the prescribed business license tax, the tax collector shall issue to such person a business license tax certificate which shall contain:

The name of the person to whom the business license tax certificate is issued;

The business name;

The place where such business is to be transacted and carried on;

The date of the expiration of such business license tax certificate; and

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

(Ord. No. 1076 N.S., § 4, 6-18-2019)

Upon a person making application for the first business license tax certificate to be issued hereunder or for a newly established business, in all cases where the amount of business license tax to be paid is measured by gross receipts, such person shall furnish to the tax collector for his guidance in ascertaining the amount of business license tax to be paid by the applicant, a written statement upon a form provided by the tax collector, signed by the applicant and certified under penalties of perjury to be true and correct, or sworn to before the collector, his deputies, or assistants, or any person authorized to administer oaths, setting forth such information as may be therein required and as may be necessary to determine the amount of the business license tax to be paid by the applicant.

If the amount of the business license tax to be paid by the applicant is measured by gross receipts, he shall estimate the gross receipts for the period to be covered by the business license tax certificate to be issued. Such estimate, if accepted by the tax collector as reasonable, shall be used in determining the amount of business license tax to be paid by the applicant; provided, however, the amount of the business license tax so determined shall be tentative only, and such person shall, within thirty days after the expiration of the period for which such business license tax certificate was issued, furnish the tax collector with a certified or sworn statement, upon a form furnished by the tax collector, showing the gross receipts during the period of such business license tax certificate, and the business 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 business license taxes for other businesses, after deducting from the payment found to be due, the amount paid at the time such first business license tax certificate was issued.

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

(Ord. No. 1076 N.S., § 4, 6-18-2019)

In all cases, the applicant for the renewal of a business license tax certificate, required by the provisions of this chapter, shall submit to the tax collector for his guidance in ascertaining the amount of the business license tax to be paid by the applicant, a written statement, upon a form to be provided by the tax collector, written under penalty of perjury, or sworn to before a person authorized to administer oaths, setting forth such information concerning the applicant's business during the preceding year as may be required by said tax collector to enable the tax collector to ascertain the amount of the business license tax to be paid by such applicant.

(Ord. No. 1076 N.S., § 4, 6-18-2019)

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 hereunder. Such statement and each of the several items therein contained shall be subject to audit and verification by a public accountant authorized by the city council to examine, audit and inspect such books and records of any licensee or applicant for business license tax certificate, as may be necessary in their judgment to verify or ascertain the amount of business license tax due.

All licensees, applicants for business license tax certificates, and persons engaged in business in the city are hereby required to permit an examination of such books and records for the purposes aforesaid.

The information furnished or secured pursuant to this section or Section 3.28.100 or 3.28.110 of this chapter shall be confidential. Any unauthorized disclosure or use of such information by any officer or employee of the city shall constitute a misdemeanor and such officer or employee shall be subject to punishment in accordance with Subsection 1.020.010(B), Violations, Penalties, and Enforcement (Misdemeanors), in addition to any other penalties provided by law.

(Ord. No. 1076 N.S., § 4, 6-18-2019)

If any person fails to file any required statement within the time prescribed, or if after demand therefor made by tax collector he fails to file a corrected statement, the tax collector may determine the amount of business license tax due from such person by means of such information as he may be able to obtain.

If such a determination is made, the tax collector shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States Post Office at El Paso de Robles, California, postage prepaid, addressed to the person so assessed at his last known address. Such person may, within fifteen days after the mailing or serving of such notice, make application in writing to the tax collector for a hearing on the amount of the business license tax following the procedure and right of appeal provided in Section 3.28.140, Appeals, for determination of a disputed tax.

(Ord. No. 1076 N.S., § 4, 6-18-2019)

A.

Appeal to City Manager. Any person aggrieved by any decision of the tax collector with respect to the issuance or refusal to issue such business license tax certificate may appeal to the city manager by filing a notice of appeal with the city clerk within fifteen days of the serving or mailing of the determination of the business license tax certificate issuance or denial. The city manager shall thereupon fix a time and place for hearing such appeal, and the city clerk shall give notice in writing to such operator at his last known place of address. The city manager shall have authority to determine all questions raised on such appeal. No such determination shall conflict with any substantive provision of this chapter. The determination of the city manager shall be served upon the appellant in the manner prescribed above for service of notice of hearing. Any amount found to be due shall be immediately due and payable upon mailing the decision, unless appealed to the city council pursuant to this section.

B.

Appeal to City Council. Any person aggrieved by any decision of the city manager with respect to the issuance or refusal to issue such business license tax certificate may appeal the decision of the city manager to the city council by filing a written notice of appeal with the city clerk, within fifteen days from the issuance of the decision of the city manager and paying a fee in an amount as established by the city council from time to time. The council shall fix a time and place for hearing such appeal and the city clerk shall give written notice of the time and place thereof in accordance with the requirements provided for the original hearing. The hearing shall be conducted in the same manner as provided for the hearing by the city manager. The city council may affirm, modify, or reverse the decision of the city manager or take other action as appropriate. The decision of the city council shall be final and conclusive. Any amount found to be due shall be immediately due and payable upon mailing the decision.

(Ord. No. 1076 N.S., § 4, 6-18-2019)

In addition to all other conferred powers, the tax collector shall have the power, for good cause shown, to:

Extend the time for filing any required sworn statement;

Waive any penalties which would otherwise have accrued; and

Make refunds or proration of taxes paid.

(Ord. No. 1076 N.S., § 4, 6-18-2019)

Unless otherwise provided in this code, any business taxed under this chapter may transfer their business license tax certificate to another licensee or location upon application and the payment of a fee specifically set forth and specified by resolution of the city council to the tax collector to have the business license tax certificate amended.

(Ord. No. 1076 N.S., § 4, 6-18-2019)

Where a business license tax certificate for revenue purposes has been issued to any business by the city and the tax paid, an increase to said tax shall not be effective and payable until the expiration of the term of such unexpired business license tax certificate.

(Ord. No. 1076 N.S., § 4, 6-18-2019)

A duplicate business license tax certificate may be issued by the tax collector to replace any business license tax certificate previously issued hereunder which has been lost or destroyed.

(Ord. No. 1076 N.S., § 4, 6-18-2019)

All business license tax certificates must be kept and posted in the following manner:

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

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

(Ord. No. 1076 N.S., § 4, 6-18-2019)

The fiscal year shall commence on July first and end on June thirtieth. All business license taxes, under the provisions of this chapter, shall be due and payable on or before June thirtieth of each year. A licensee who submits a renewal application and payment to the city on or before May thirty-first may deduct an amount equal to ten percent of the business license tax due. Business license taxes covering new operations, commencing the first day of July or later, may be prorated for the balance of the business license tax certificate period as follows:

If application is made during the quarter beginning July first, one hundred percent of such tax shall be paid;

If application is made during the quarter beginning October first, seventy-five percent of such tax shall be paid;

If application is made during the quarter beginning January first, fifty percent of such tax shall be paid;

If application is made during the quarter beginning April first, twenty-five percent of such tax shall be paid.

(Ord. No. 1076 N.S., § 4, 6-18-2019)

For failure to pay a business license tax when due, the tax collector shall add a penalty of twenty percent of such business license tax if paid on any day during the month of July and the tax collector shall add an additional penalty of ten percent of such business license tax if paid during any subsequent month and for each and every subsequent month not paid thereafter, providing that the amount of such penalty to be added shall in no event exceed one hundred percent of the amount of the business license tax due.

(Ord. No. 1076 N.S., § 4, 6-18-2019)

Every person carrying on a business from a fixed place of business within the city, and not otherwise specifically taxed by other provisions of this chapter, shall pay an annual business license tax based upon a schedule as pursuant to law.

In computing gross receipts under this section, gross receipts may be deducted if they have been the measure of a business license tax paid to any other city. In any case where a licensee or an applicant for a business license tax certificate believes that his individual business is not assigned to the proper classification under this section because of circumstances peculiar to it, as distinguished from other businesses of the same kind, he may apply to the tax collector for reclassification. Such application shall contain such information as the tax collector may deem necessary and require in order to determine whether the applicant's individual business is properly classified. The tax collector shall then conduct an investigation following which he shall assign the applicant's individual business to the classification shown to be proper on the basis of such investigation.

The tax collector shall notify the applicant of the action taken on the application for reclassification. Such notice shall be given by serving it personally or by depositing it in the United States post office at El Paso de Robles, California, postage prepaid, addressed to the applicant at his last known address. Such applicant may, within fifteen days after

the mailing or serving of such notice, make written request to the tax collector for a hearing on his application for reclassification. If such request is made within the time prescribed, the tax collector shall cause the matter to be set for hearing before the city manager within fifteen days. The tax collector shall give the applicant at least ten days' notice of the time and place of the hearing in the manner prescribed above for serving notice of the action taken on the application for reclassification. The city manager shall consider all evidence adduced and the findings thereon shall be final. Written notice of such findings shall be served upon the applicant in the manner prescribed above for serving notice of the action taken on the application for reclassification.

(Ord. No. 1076 N.S., § 4, 6-18-2019)

Every person carrying on the business of manufacturing from a fixed place of business within the city, shall pay an annual business license tax based upon a schedule as pursuant to law.

(Ord. No. 1076 N.S., § 4, 6-18-2019)

A farmers' market shall be treated as a single business entity for purposes of the business license tax and shall pay a gross receipts tax based on total gross sales occurring at the Farmers' Market.

(Ord. No. 1076 N.S., § 4, 6-18-2019)

Editor's note— The requirement contained in § 3.28.222 is not new. It was made law pursuant to Ord. No. 501, adopted June 4, 1985.

Every business performing service with no retail sales within the city herein enumerated shall pay an annual business license tax as follows:

Ambulance service .....$50.00

Appliance repairs .....36.00

Bail bond broker .....36.00

Billboard advertising .....100.00

Bootblack .....36.00

Car rental service .....60.00

Carpet service .....36.00

Chimney cleaning .....36.00

Clock and watch repairs .....36.00

Collection agency .....60.00

Dancing teacher .....36.00

Dressmaker (in home) .....36.00

Employment agency .....36.00

Finance or loan business .....60.00

Fortuneteller .....36.00

Music teacher or singing .....36.00

Office equipment repairs .....36.00

Pawn broker .....200.00

Piano tuner .....36.00

Public stenographer .....36.00

Sign painting .....36.00

Sound truck per day .....10.00

Tools, sharpened and repaired .....36.00

Travel service .....60.00

Window cleaning .....36.00

(Ord. No. 1076 N.S., § 4, 6-18-2019)

Every individual person carrying on the profession or vocation within the city herein enumerated shall pay an annual business license tax of eighty dollars per year:

Accountant

Architect

Attorney-at-law

Broker—grain, bond, stock or real estate

Chemist

Chiropractor

Chiropodist

Dentist

Embalmer

Engineer—civil, electrical, chemical, mechanical

Geologist

Massage therapy

Oculist

Optician

Optometrist

Osteopath

Physician or surgeon

Real estate salesperson or agent (on commission)

Surveyor, state licensed

Tax consultant

Veterinary

(Ord. No. 1076 N.S., § 4, 6-18-2019)

Every person engaged in the business of distributing crude oil, petroleum, distillate, kerosene, gasoline, refined oil or any other product of an oil well must pay a business license tax of one hundred dollars per year.

(Ord. No. 1076 N.S., § 4, 6-18-2019)

Every person carrying on the business of automobile agency including sales and service or the business of heavy equipment and machinery including sales and service shall pay an annual business license tax in the amount of two hundred fifty dollars.

(Ord. No. 1076 N.S., § 4, 6-18-2019)

Every person, firm, organization or corporation carrying on or conducting the business or sale of services of a public utility, including telephone companies, gas companies, and light and/or power companies, regulated by the state public utilities commission insofar as intrastate business or commerce is concerned, shall pay an annual business license tax in the amount of two hundred fifty dollars.

All revenues of an interstate character are exempt from taxation, and the formula, as set forth in Section 3.28.221, applies only to intrastate revenues of any nature whatsoever, including intrastate directory and advertising revenues.

Exemption: Any such regulated public utility which pays a franchise tax to the city in excess of the flat amount annual business license tax, that is, two hundred fifty dollars per year, shall be exempt from the necessity of purchasing a business license tax certificate, and said business license tax certificate shall be issued by the city tax collector without additional charge. In the event the franchise paid the city is less than the amount of the flat amount business license tax, only the difference between the franchise as paid, and the flat amount, need be collected by the city tax collector for issuance of the annual business license tax certificate.

(Ord. No. 1076 N.S., § 4, 6-18-2019)

Every person carrying on the business of operating a motion picture theater shall pay an annual business license tax of fourteen dollars for each one hundred seats or fraction thereof.

Every person carrying on the business of operating a bowling alley shall pay an annual business license tax of forty dollars for four alleys, or any part thereof, and ten dollars additional for each alley above four.

Every person carrying on the business of operating an amusement center/park shall pay an annual business license tax based on gross receipts, as established in the manner set forth in Section 3.28.220.

Any business taxed under this section that retails any merchandise or concessions shall also obtain a gross receipts business license tax certificate under Section 3.28.220.

(Ord. No. 1076 N.S., § 4, 6-18-2019)

For the business of operating and renting apartments or multiple dwelling groups consisting of three or more rental units, the business license tax shall be ten dollars per year for each such rental unit. "Apartment" or "multiple dwelling group" as used in this section means a building or portion thereof, or a group of buildings, located upon a lot or parcel of land under one ownership and being used and designated as independent family living units equipped with cooking facilities in each such unit but not including motels, hotels or boarding houses. The dwelling unit within these groupings and being occupied by the owner or operator of the group shall not be counted as a rental unit in the taxed number of units.

(Ord. No. 1076 N.S., § 4, 6-18-2019)

For the business of a short term rental, as referenced in Section 3.26.020, the business license tax shall be in accordance with Resolution No. 98-146 or as the tax amount may be amended from time to time pursuant to law.

(Ord. No. 1076 N.S., § 4, 6-18-2019)

For the business of operating a hotel , motel or trailer park or the business license tax shall be fifty dollars per year for the first six or less rooms, cabins or trailer spaces, plus three dollars per year for each additional room, cabin or trailer space over six.

(Ord. No. 1076 N.S., § 4, 6-18-2019)

Unless otherwise provided in this chapter, every person engaged in the business of transporting or distributing or selling goods, wares, services, and merchandise, in the city, and not having a fixed place of business in the city, shall pay a business license tax of eighty dollars per year.

(Ord. No. 1076 N.S., § 4, 6-18-2019)

For the purpose of this section, contractors shall be divided into the following classes:

General Contractor. A general building contractor is a contractor whose principal contracting business is in connection with any structure built, being built, or to be built, for the support, shelter and enclosure of persons, animals, or movable property of any kind, requiring in its construction the use of more than two unrelated building trades or crafts, or to do or superintend the whole or any part thereof. Persons taxed under this provision shall pay an annual business license tax of one hundred dollars.

Specialty Contractor. A specialty contractor is a contractor whose operations as such are the performance of work requiring special skill and whose principal contracting business involves the use of specialized building trades or crafts. Persons taxed under this provision shall pay an annual business license tax of sixty dollars.

(Ord. No. 1076 N.S., § 4, 6-18-2019)

For the business of conducting a carnival or circus of one ring or more the business license tax shall be one hundred dollars per day, and such business license tax certificate shall cover all shows, exhibitions and entertainments, and all sales stands, eating stands or places, and the peddling of all novelties or notions and other activity for profit growing out of and as a part of such circus or carnival; such peddling to be conducted within the carnival or circus grounds only. Application for any such business license tax certificate under this section must be made to the city council who under its police powers, reserves the right to deny any application for such business license tax certificate, and the chief of police shall direct what shows, exhibitions or entertainments or activities are proper under such business license tax certificate and his decisions shall be final and conclusive.

(Ord. No. 1076 N.S., § 4, 6-18-2019)

For the business of exhibiting animals or birds, trained or otherwise, or trick riding, wire dancing or other exhibition where fees or admission is charged, or collection taken other than under a carnival or circus business license tax certificate, the business license tax shall be ten dollars per day.

For the business of operating a merry-go-round, revolving wheel, chute, toboggan, slide, mechanical riding contrivance or pony rides, other than under a carnival or circus business license tax certificate, the business license tax shall be ten dollars per day.

For the business of conducting any tent show or itinerant show of any kind, other than a circus or carnival at which an admission fee is charged, collected or received, the business license tax shall be twenty-five dollars per day.

For the business of conducting any wrestling or boxing exhibitions or shows, the business license tax shall be ten dollars per day.

For the business of conducting a public dance at which an admission fee is charged, the business license tax shall be ten dollars for each such public dance.

(Ord. No. 1076 N.S., § 4, 6-18-2019)

Any person conducting a fixed place of business and maintaining on premises owned, leased or controlled by him, any mechanical game, music machine, or similar machine operated solely for amusement, shall pay a business license tax of twenty dollars per year for each such machine or device. Any business license tax certificate issued

under this section shall be issued separately and not in combination with any other business license tax certificate issued.

For the business of renting out or placing in various locations within the city, on a percentage basis, any vending machine where the price per unit is five cents or more, the sum of four dollars per year for each such machine rented or placed within the city.

For the business of renting out or placing in various locations within the city, on a percentage basis, any vending machine where the price per unit is less than five cents, the business license tax shall be twenty dollars per year for placing such machines in the city.

All coin operated mechanical games, music machines, vending machines and devices shall be identified with the machine owners name, address and telephone number permanently attached to the machine or device where it can readily be seen from the front thereof. All such machines or devices not so labeled shall be considered unlicensed and will be removed from the premises by the tax collector and held for thirty days. If unclaimed after thirty days the machine or device will be considered abandoned and disposed of as provided for the disposition of unclaimed property.

(Ord. No. 1076 N.S., § 4, 6-18-2019)

For the business of conducting a fire, wreck or bankrupt sale, the business license tax shall be twenty-five dollars per year.

For the purpose of this section a "fire or wreck sale" is defined to be and include the sale of goods, salvaged from a fire, wreck or other calamity, or a sale of goods advertised as a fire or wreck sale.

For the purpose of this section a bankrupt sale shall include a sale for the benefit of creditors, either directly or indirectly, or a sale advertised as a bankrupt sale or sale for the benefit of creditors.

Provided, that no business license tax certificate shall be required under the provisions of this section for the sale of merchandise salvaged from any fire, wreck or other calamity occurring within the city.

(Ord. No. 1076 N.S., § 4, 6-18-2019)

Every person carrying on the business of a sidewalk vendor as defined herein, shall pay a business license tax of the lesser of ten dollars per day or thirty dollars per year. Sidewalk vendors may require additional permits to conduct business in the city as set forth in this Code.

No person(s) shall be required to pay a business license tax for selling their own agricultural, pastoral, or dairy products, raised themselves in the County of San Luis Obispo, State of California, where the gross receipts from such sales amounts to one hundred dollars per month or less.

In conformance with California Government Code Section 51038, to the extent the city requires identification in connection with issuance of a business license tax certificate to a sidewalk vendor, city shall accept a California driver's license or identification number, an individual taxpayer identification number, or a municipal identification number in lieu of a social security number if the city otherwise requires a social security number for the issuance of a business license tax certificate, and that the number collected shall not be available to the public for inspection, is confidential, and shall not be disclosed except as required to administer the permit or licensure program or comply with a state law or state or federal court order.

Violations of the requirements of this section shall be punished in accordance with Government Code Section 51039, as amended or renumbered. Any provisions of Paso Robles Municipal Code Sections 3.28.410—3.28.430 that are inconsistent with Government Code Section 51039 shall not apply.

(Ord. No. 1076 N.S., § 4, 6-18-2019; Ord. No. 1136 N.S., § 3, 4-2-2024)

A.

There shall be no refunds on flat amount business license tax certificates issued under this chapter.

B.

There shall be no refunds on business license tax certificates issued to newly established businesses as defined in Section 3.28.100 of this Code.

C.

Refunds for unexpired business license tax certificates that are cancelled at the request of the owner of the business because of closing the business are authorized when each of the following is present:

The business license tax certificate has been paid for based upon the previous year's gross business;

Request is made in writing by the owner to the city tax collector within forty-five days of closing the business;

That all debts owing to this city have been paid by the business and its owner;

The refund shall be for only full quarters of the fiscal year; and

In no event shall the refund cause the business license tax for the portion of the year to fall below the minimum business license tax usually charged for that type of business or occupation.

(Ord. No. 1076 N.S., § 4, 6-18-2019)

It shall be the duty of the tax collector to enforce each and all of the provisions of this chapter, and the chief of police shall render such assistance to the enforcement hereof as may from time to time be required by the tax collector or the city council.

The tax collector in the exercise of the duties imposed upon him hereunder, and acting through his 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.

The tax collector and each and all of the tax collector's assistants and any police officer or other personnel designated by the city manager shall have the power and authority to enter, free of charge, and at any reasonable time, any place of business required to be licensed herein, and demand an exhibition of its business license tax certificate. Any person having such business license tax certificate theretofore issued, in his possession or under his control, who willfully fails to exhibit the same on demand, shall be guilty of a misdemeanor and subject to the penalties provided for by the provisions of this chapter. It shall be the duty of the tax collector and each of his assistants to cause a complaint to be filed against any and all persons found to be violating any of said provisions.

(Ord. No. 1076 N.S., § 4, 6-18-2019)

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.

(Ord. No. 1076 N.S., § 4, 6-18-2019)

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 business license tax certificate herein provided for shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be punishable in accordance with Subsection 1.02.010(B), Violations, Penalties, and Enforcement (Misdemeanors). However, the city attorney may reduce such offense to a warning for a first offense or to an infraction in accordance with Subsection 1.02.010(A), Violations, Penalties, and Enforcement (Infractions), for additional offenses when such action would be in the interests of justice.

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. 1076 N.S., § 4, 6-18-2019)