Paso Robles Municipal Code Ch. 5.12 Closing Out Sales

Footnotes:

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Cross reference— Business license—See § 5.04.380 of this code. Jewelry auctions—See Chapter 5.20 of this title.

Any person desiring to hold a closing out sale in the city must obtain a closing out sale business license tax certificate. A written or electronic application for such business license tax certificate shall be made to the tax collector, which application shall set forth:

1. The location of the proposed sale;

2. The nature of the occupancy;

3. The reason for the proposed sale;

4. A full, true and correct inventory or statement setting forth the amount and description of the goods, wares, merchandise and personal property to be sold at such sale;

5. The dates upon or during which the proposed sale is to be conducted; and

6. Be accompanied by the required business license tax as established in the schedule found in Section 5.12.020.

(Ord. 151 N.S. § 15 (part), 1950)

(Ord. No. 1078 N.S., § 3, 6-18-2019)

If the applicant has been operating the business to be closed out under a valid city business license tax certificate for:

1. A period of six months or less prior to the date the application is filed: two hundred dollars;

2. More than six months but less than two years: fifty dollars;

3. More than two years: ten dollars.

(Ord. 415 N.S. § 5, 1978; Ord. 414 N.S. § 5, 1978; Ord. 151 N.S. § 15 (part), 1950)

(Ord. No. 1078 N.S., § 3, 6-18-2019)

The business license tax certificate issued for the respective taxes set forth in the schedule found in Section 5.12.020 shall authorize the conducting of the respective sales therein licensed upon the days mentioned in the application. It is provided, however, that all sales made under such business license tax certificate must be made within the period of thirty consecutive days including and following the first day of sale specified in the business license tax certificate. If the sale is not completed within said thirty-day period, the licensee shall have the right to renew the business license tax certificate for an additional period of thirty days immediately following the first period upon payment of an additional tax which shall be equal to one-half of the original tax paid for such closing out sale business license tax certificate; but the tax collector shall not issue any such business license tax certificate for a longer period than a combined total of sixty days.

(Ord. 151 N.S. § 15 (part), 1950)

(Ord. No. 1078 N.S., § 3, 6-18-2019)

Any person, firm or corporation violating any of the provisions of this chapter shall be punishable as misdemeanor in accordance with Subsection 1.02.010(B), Violations, Penalties, and Enforcement (Misdemeanor).

(Ord. 151 N.S. § 16 (part), 1950)

(Ord. No. 1078 N.S., § 3, 6-18-2019)

Cross reference— Business license tax—See former § 5.04.380 of this code, now § 3.28.380.