5.08 — BUSINESS LICENSE AND PERMIT REQUIREMENTS

• A. No person shall transact, engage in, permit, commence or carry on, either directly or indirectly, any business, profession or trade or occupation, as defined in this title, within the city, whether or not such person has a fixed place of business within the city or elsewhere, without first having procured a business license and paid the business license fee as required by the provisions of this title, unless exempt therefrom as provided in this title, and without otherwise complying with all the terms and provisions of this title.

• B. The required business license fee is imposed for the purpose of raising revenue for general municipal purposes. The payment of a business license fee, its acceptance by the city, and the issuance of a business license to any person shall not entitle the holder thereof to carry on any business unless he or she has complied with all of the requirements of this code and all other applicable laws for the proposed business activity and business location, including adherence to zoning laws and building codes regulating the lawful establishment, use and occupancy of real property, and buildings, structures, and business premises thereon.

• C. The transacting, engagement, permitting, commencement or carrying on of any such business or profession or trade or occupation without first having procured and maintained in good standing a business license that is current and valid, as well as a regulatory business permit where required under this title, or without first complying with any and all laws, requirements, and regulations pertaining to said business as provided in this title and code, shall constitute a separate violation of this code for each and every day that the business, profession or trade or occupation is so carried on.

• (Prior code § 6200; Ord. 1108 § 3, 2017)

The city council may set by resolution any necessary fees to offset the cost of applications and processing of business licenses and business permits. (Ord. 843 § 2, 1993; Ord. 1108 § 3, 2017)

Each applicant for a business license shall submit an application for a business license, with any required supporting information, evidence or documentation, upon such form or in such manner as made available and required by the director of finance, or his or her designee. It is unlawful for any person to withhold or misrepresent information requested on a business license application. (Prior code § 6217; Ord. 1108 § 3, 2017)

The director of finance, or his or her designee, shall keep confidential all information concerning the business affairs, operations or information obtained by an investigation of books, records and equipment of any person required to obtain a business license, 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 business license application. However, this section does not prevent:

• A. Disclosure of certain information under the California Public Records Act, pursuant to Government Code Section 6250 et seq.;

• B. The disclosure to, or the examination of books, records and equipment by, another city official, employee or agent for the collection of business license fees for the sole purpose of administering or enforcing any provision of this title or collecting business license fees imposed herein;

• C. The disclosure of information to, or the examination of books, records and equipment by, federal or state officials, or to the tax officials of another city or county, if a reciprocal arrangement exists;

• D. The disclosure of information to a grand jury or court of law upon subpoena;

• E. The disclosure of information and the results of the examination of books, records and equipment of particular business license holders, or relating to particular business license holders, to a court of law in a proceeding brought to determine the existence or amount of any business license fee liability to the city;

• F. The disclosure, after the filing of a written request to that effect, to the business license holder, 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 business license fee, any unpaid business license fee or amounts of business license fee required to be collected, interest and penalties. However, the city attorney, after conferring with the director of finance, or his or her designee, must approve each such disclosure to confirm compliance with any and all applicable laws;

• G. The disclosure of the names and addresses of persons to whom licenses have been issued, and the general type or nature of their business;

• H. 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 business license holder files a claim for refund of business license fees, or submits an offer of compromise with regard to a claim asserted against him or her by the city for business license fees, or when acting upon any other matter;

• I. The disclosure of general statistics regarding business license fees collected or business conducted in the city.

(Prior code § 6222; Ord. 1108 § 3, 2017)

• A. The license fee shall be in the amounts established in Chapter 5.12 of this title. The amount of the business license fee shall be determined in accordance with the provisions of Chapter 5.12 of this title and upon the information supplied by the applicant as well as in accordance with any information supplied to the director of finance, or his or her designee, by any other city officer or enforcement agency.

• B. In addition, computation of the license fee shall be governed by the following rules:

1. Gross Receipts. Where the license fee is based in whole or in part upon the gross receipts of the licensee, such gross receipts shall be determined in accordance with the provisions of Section 5.04.280 of this title.

2. Estimated Fees. If the director of finance, or his or her designee, determines that information contained in the business license application is not correct, that the amount of fees was not correctly computed, or that any fee is due or may be due to the city under the provisions of this title, the director of finance, or his or her designee, may compute and determine the amount to be paid and make an assessment upon the basis of the facts contained in the application or upon the basis of any information in the city's possession or that may come into the city's possession, including as a result of the inspection, examination, or audit of the location of business, books, records or equipment, as authorized in this title.

(Prior code § 6218; Ord. 1108 § 3, 2017)

All license fees in accordance with the terms and provisions of Title 5 of this code shall be paid in advance to the city in lawful money of the United States. (Prior code § 6215; Ord. 1108 § 3, 2017)

Any person who fails to submit any required application, whether to procure or renew a business license, shall become liable for the penalty set forth in this title from the first date such person should have submitted the application, and the penalty shall be added to the amount of the license fee. The director of finance, or his or her designee, determines the fee such person would have paid if the person had applied and obtained a license or renewal as required under this title. (Prior code § 6219; Ord. 1108 § 3, 2017)

• A. If any person fails to submit an application required by this title within the time prescribed by this title, or after demand therefor made by the director of finance, or his or her designee, or fails to submit a corrected application, the director of finance, or his or her designee, may determine the amount of the license fee due from such person from such information as he or she may be able to obtain and, if necessary, may estimate the fee required to be paid hereunder upon the basis of external indices on hand, capital invested, dividends paid, sales or other taxes paid, number of persons employed, or by considering other facts or as estimated pursuant to Section 5.08.040(B)(2) of this chapter.

• B. In such a case, the director of finance, or his or her designee, shall give notice of the amount so assessed that is due, including any penalties, and demand payment, by serving the same personally or by depositing the same in the United States Post Office in the city of Pico Rivera, with postage prepaid thereon, addressed to the person so assessed at his or her last known address. The amount herein set forth shall be assessed as of that date, and shall be due and owing as of the first time such amount would have been due and owing under this title.

(Prior code § 6220; Ord. 1108 § 3, 2017)

The director of finance, or his or her designee, shall have, in addition to all other powers conferred upon him or her or her, for good cause shown, the power to extend the time for submittal of an application or required supporting information, evidence, documentation, for a period of not to exceed thirty days, and in such case waive any penalty that would have otherwise accrued; and, with the approval of the city council and the written approval of the city attorney, to compromise any claim for license fee subject to the provisions of this title. (Prior code § 6221; Ord. 1108 § 3, 2017)

No license for any succeeding current or unexpired license period shall knowingly be issued to any person who, at the time of making application for any license, is indebted to the city for any unpaid license fee; provided that the director of finance or his or her designee may enter into an agreement with any person indebted to the city for the nonpayment of license fees for any past license period, agreeing with such person that such person may pay delinquent license fees for any past license period in equal installments extending over a period not to exceed one year. In such agreement, such debtor shall acknowledge its debt to the city and agree, in case default is made in the payment of any installment agreed to be paid thereunder, that the whole amount agreed to be paid shall become immediately due and payable, and that in case suit is brought to enforce collection of the amount agreed to be paid under such agreement, that the debtor will pay all costs of suit incurred by the city. In case such agreement is executed, licenses for any current or ensuing license period may be issued to any such person paying the fee prescribed for the current or ensuing license period, together with penalties, if any. (Prior code § 6204; Ord. 1108 § 3, 2017)

• A. The provisions of this title shall not be deemed or construed to require the payment of a license fee to conduct, manage or carry on any business, or require the payment of any license of any institution or organization so conducted, managed or carried on fully for the benefit of charitable purposes, or from which profit is not derived, either directly or indirectly, by any person.

• B. Nor shall any license be required for the conducting of any entertainment, concert, exhibition or lecture on scientific, historical, literary, religious or moral subject, whenever the receipts of such entertainment, concert, exhibition or lecture are to be appropriated to any church or school, or to any religious or benevolent purpose in the city.

• C. Nor shall any license or permit be required for the conducting of any recreation, 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 objectives for which such association or organization was formed and from which profit is not derived, either directly or indirectly, by any person.

• D. The provisions of this title shall not be deemed or construed to require the payment of a license by any religious, charitable, fraternal, educational or military organization or association conducting casual sales, concerts, dances, entertainment, exhibitions or lectures, or other activities for fundraising purposes, and where the funds so derived are retained strictly for charitable, religious, educational, fraternal or military purposes, and do not go to the benefit or use or profit of any person.

(Prior code § 6223(a); Ord. 1108 § 3, 2017)

• A. Any person otherwise coming within the definition of the Business License Law, who does not have a fixed place of business within the city and who is called into the city or called upon to perform a service or act within the city which is merely occasional and incidental to a business being conducted elsewhere, shall be entitled to an exemption from securing a business license and paying of any license fee imposed under the Business License Law.

• B. The city council finds that "occasional and incidental" shall have the following meanings:

  1. Delivery from outside the city to a point within the city, or delivery from a point within the city to a place outside the city of goods, wares, merchandise, food products or personal property of any nature where five or fewer of any such deliveries are made by the person making the deliveries within any fiscal year, as established by the city council; or

  2. The performance of acts or services of an emergency nature in order to protect the health, life or property or right or rights of anyone living, residing, owning property or being situated within the city, and where performed five or fewer times within the city during any fiscal year established by the city council; or

  3. Vending or sales within the city's farmers' markets, as authorized and approved by the city; or

4. Vending or sales within special events, as authorized and approved by the city.

(Prior code § 6223(c); Ord. 1108 § 3, 2017; Ord. 1204, 3/10/2026)

All public utilities or privately owned public utilities which are holders of a franchise from the city shall be exempt from the provisions of the Business License Law. (Prior code § 6223(g); Ord. 1108 § 3, 2017)

Every person claiming to be entitled to an exemption from payment of any license fee provided for in this chapter upon the ground that such license fee is exempt under the Constitutions of the United States or California, or any federal or state law shall submit an application in accordance with Section 5.08.020 of this title disclosing the character of the business entitling such exemption. The application shall state the name and location of the company or firm claiming the exemption, the type of business conducted, and facts establishing that such person, organization or firm comes within the exemption of the state law. Additional information shall be supplied to the director of finance, or his or her designee, or city attorney upon request in order to ascertain whether or not the claimant meets the exemption of the Constitutions of the United States or California, or any federal or state law. In case of dispute, the decision of the city attorney shall be final.

(Prior code § 6223(f); Ord. 1108 § 3, 2017)

• A. Every person claiming to be entitled to exemption from the payment of any license provided for in this chapter upon the ground that such license casts a burden upon his or her rights to engage in commerce with foreign nations or among the several states, or conflicts with the regulations of the United States Congress respecting interstate commerce, shall submit an application in accordance with Section 5.08.020 of this title disclosing the interstate or other character of his or her business entitling such exemption. Such application shall state the name and location of the company or firm for which the orders are to be solicited or secured, the name of the nearest local or state manager, if any, and his or her address, the kind of goods to be delivered, the name from which the same are to be shipped or forwarded, the method of solicitation or taking orders, the location of any warehouse, factory or plant within the state, the method of delivery, the name and location of the residence of the applicant, and any other facts necessary to establish such claim of exemption. Upon the request of the director of finance, his or her designee, or city attorney, a copy of the order blank, contract form or other papers used by such person in taking orders shall be submitted in such form or manner as requested.

• B. If it appears that the applicant is entitled to such exemption, the director of finance, or his or her designee, shall forthwith issue a business license, without the imposition of a business license fee. In case of dispute, the decision of the city attorney shall be final.

• (Prior code § 6223(e); Ord. 1108 § 3, 2017)

• A. Unless explicitly affirmed otherwise within this chapter, any person claiming an exemption from the business license fee imposed by this chapter shall notwithstanding submit a complete business license application pursuant to Section 5.08.020 of this chapter, along with the submittal of any required and proper information or documentation, including any applicable tax designation or classification from federal or state taxing authorities. The burden of proof in all cases shall be upon the applicant to establish pursuant to the provisions of this title a valid basis for the exemption for the payment of a fee imposed by this title.

• B. Any such business license exempt from paying a business license fee shall be issued by the director of finance, or his or her designee, only for the minimum license period of any such business, and may be renewed for the same period under the same conditions and in the same manner as originally obtained.

(Prior code § 6223(i); Ord. 1108 § 3, 2017)

At any time that it shall appear to the director of finance, or his or her designee, that a condition specified in this chapter as meriting exemption from payment of business license fees or business license requirements does not exist as to any person to whom any such exemption has been allowed, the exemption shall be void and payment of the entire business license fee, along with any penalties and interest, shall be immediately due.

(Prior code § 6223(j); Ord. 1108 § 3, 2017)

Businesses or business activities specifically enumerated within this title that are required to adhere to specific business regulations and/or procure a regulatory business permit shall also adhere to the business license provisions of this title.

(Prior code § 6400; Ord. 1108 § 3, 2017)

Except as otherwise specifically provided by the provisions of this title, all licenses must be kept and posted in the following manner:

• A. Subject to other provisions of this title, any licensee engaged in business at a fixed place of business shall keep the license issued posted in a conspicuous place upon the premises where such business is conducted;

• B. Any person engaged in business in the city, but not operating from a fixed place of business, shall keep the license issued to him or her upon his or her person at all times while engaged in such business.

(Prior code § 6207(a), (b); Ord. 1108 § 3, 2017)

• A. As directed by the director of finance, or his or her designee, each person driving, operating or having control of any wagon, cart or other vehicle, or using or controlling any tray, basket or other receptacle, or controlling, possessing or operating any machine, device or equipment, including vending or other coin-operated machines, where a license is required under the provisions of this title, shall affix thereon a city-issued license tag or plate or decal and at the place directed by the director of finance, or his or her designee; or, if the director of finance, shall so direct, shall procure a license holder and fix thereon for the purpose of holding the city license; or, if the director of finance, shall so direct, shall carry a license or identification card, as directed by the director of finance, upon his or her person. Any license plate or tag or decal shall be conspicuously placed so that it is always plainly visible.

• B. No person shall keep any license or plate or tag or decal or identification card longer than thirty days after the expiration of the term for which the license is issued, and no person, except the licensee or his or her authorized agent, shall take or remove any license, plate, tag or identification card from the person lawfully entitled to the same, or remove from the place where posted or fixed.

(Prior code § 6207(c); Ord. 1108 § 3, 2017)

Wherever specified in this title, persons engaged in business within the city at a place other than a fixed place of business, or based on other criteria as determined by the director of finance or his or her designee, shall at all times while so engaged in such business within the city, carry upon their person an identification card issued by the director of finance, or his or her designee, setting forth the name and address of the licensee as well as the name and address of the employee if the person so engaged in the business is one other than the licensee and, in addition, setting forth such other identification matter deemed necessary by the director of finance, or his or her designee.

(Prior code § 6207(d); Ord. 1108 § 3, 2017)

A duplicate license may be issued by the director of finance, or his or her designee, to replace any license previously issued which has been lost or destroyed, upon the applicant therefor submitting an affidavit attesting to such fact and at the time of submitting such affidavit paying to the director of finance, or his or her designee, a fee set by resolution of the city council. (Prior code § 6206; Ord. 1001 § 1, 2003; Ord. 1108 § 3, 2017)

Except in cases specifically provided for otherwise in this title, the license term for licenses issued hereunder shall be for a term of twelve months, commencing from the first day of the calendar year quarter in which the license is first issued.

• A. Semiannual licenses shall be from the first day of the quarter of the calendar year in which the same are issued, for a period of six months.

• B. Quarterly licenses shall be from the first day of the calendar quarter in which the license is issued to and through the last day of the calendar quarter.

• C. Monthly licenses shall be from the first day of the calendar month in which such licenses are issued to the end of the calendar month.

• D. Weekly licenses shall commence on Monday of each week and shall terminate on Sunday.

• E. Daily licenses shall commence at one minute past midnight of any day and shall terminate at midnight of that day.

A business license shall be valid only for the term for which it was issued, and shall expire after the term designated therein.

(Prior code § 6213; Ord. 1108 § 3, 2017)

Unless specified otherwise in this title, or in any special permit or license, all licenses shall be subject to renewal upon the anniversary date of the license, and the fee for same shall then be immediately due and owing. Every person failing to pay the license fee thirty calendar days after the due date shall become subject to a delinquent penalty of ten percent of the amount of such license, and an additional delinquent penalty of ten percent of the amount of such license for each thirty days thereafter shall accrue until same plus such penalty has been paid in full. (Prior code § 6214; Ord. 1108 § 3, 2017)

No license issued pursuant to this Business License Law shall be transferable or assignable in any manner, nor shall it authorize any person other than the licensee, or the licensee's employees, therein named to engage in the licensed business. (Prior code § 6205; Ord. 1108 § 3, 2017)

No license issued under the provisions of this title shall be construed as authorizing the conduct of or continuance of any illegal or unlawful business. (Prior code § 6201; Ord. 1108 § 3, 2017)

For each business operating from a fixed location, a separate business license shall be obtained for each separate branch, establishment or location of the business. Each business license shall authorize the licensee to engage only in the business licensed therefor at the location and in the manner designated on the business license.

(Ord. 1108 § 3, 2017)