Pinole Municipal Code Ch. 5.04 General Provisions

Persons required to pay a license tax for transacting and carrying on any business under this article shall not be relieved from payment of any fee required under any other ordinance of the city and shall remain subject to the regulatory provisions of other ordinances. (Ord. 338 § 2, 1975).

A. There are imposed upon the businesses, trades, professions, callings and occupations specified in this article license taxes in the amounts prescribed in this article. It is unlawful for any person to transact and carry on any business, trade, profession, calling, or occupation in the city without first having procured a license from the city so to do and paying the tax prescribed in this article or without complying with any and all applicable provisions of this article.

B. This section shall not be construed to require any person to obtain a license prior to doing business within the city if such requirement conflicts with applicable statutes of the United States or 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 article. (Ord. 338 § 3, 1975).

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, and each license shall authorize the licensee to transact and carry. on only the business licensed thereby at the location or in the mannerr designated in such license; provided, that warehouses and distributing plants used in connection with and incidental to a business licensed under the provisions of this article shall not be deemed to be separate places of business or branch establishment; provided further, that any person conducting two or more types of businesses under the same management, and which businesses use a single set or integrated set of books and records may, at his or her option, pay only one tax calculated on the total number of employees of the business. (Ord. 338 § 4, 1975).

When any person, by use of signs, circulars, cards, telephone book, or newspapers, advertises, holds out, or represents 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 that he or she is in business in the city, and such person fails to deny by a sworn statement given to the license administrator that he or she is not conducting a business in the city after being requested to do so by the license administrator, then these facts shall be considered prima facie evidence that he or she is conducting a business in the city. (Ord. 338 § 5, 1975).

A. None of the license taxes provided for by this article shall be so applied as to occasion an undue burden upon interstate commerce or be violative of the equal protection and due process clauses of the Constitution of the United States and the state of California.

B. In any case where a license tax is believed by a licensee or applicant for a license to place an undue burden upon interstate commerce or be violative of such constitutional clauses, he or she may apply to the license administrator for an adjustment of the tax. Such application may be made before, at, or within six months after payment of the prescribed license tax. The applicant shall, by sworn statement and supporting testimony, show such information as the license administrator may deem necessary in order to determine the extent, if any, of such undue burden or violation. The license administrator shall then conduct an investigation and, after having first obtained the approval of the City Attorney, shall fix as the license tax for the applicant an amount that is reasonable and nondiscriminatory or, if the license tax has already been paid, shall order a refund of the amount over and above the license tax so fixed. In fixing the license tax to be charged, the license administrator shall have the power to base the license tax based on the number of employees or any other measure which will assure that the license tax assessed shall be uniform with that assessed on businesses of like nature, so long as the amount assessed does not exceed the license tax as prescribed by this article. (Ord. 338 § 6, 1975).

A. Every person required to have a license under the provisions of this article shall make application as prescribed in Sections 5.04.070 and 5.04.080 for the same to the license administrator of the city, and upon the payment of the prescribed license tax, the license administrator shall issue to such person a license which shall contain the following information:

• 1. The name of the person to whom the license issued;
• 2. The business licensed;
• 3. The place where such business is to be transacted and carried on;
• 4. The date of the expiration of such license;

5. Such other information as may be necessary for the enforcement of the provisions of this article.

B. Whenever the tax imposed under the provisions of this article is measured by the number of vehicles, devices, machines, or other pieces of equipment used or whenever the license tax is measured by the gross receipts from the operation of such items, the license administrator shall issue only one license; provided, that he or she may issue for each tax period for which the license tax has been paid one identification sticker, tag, plate, or symbol for each item excluded in the measure of the tax or used in a business where the tax is measured by the gross receipts from such items. (Ord. 338 § 8, 1975).

A. Upon a person making application for the first license to be issued under this article or for a newly-established business, such person shall furnish to the license administrator a sworn statement upon a form provided by the license administrator, setting forth the following information:

1. The exact nature or kind of business for which a license is requested;

2. 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;

3. 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 the business;

4. 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 officers or partners thereof;

5. In all cases where the amount of license tax to be paid is measured by the number of employees, 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;

6. Any further information which the license administrator may require to enable him or her to issue the type of license applied for.

B. If the amount of the license tax to be paid by the applicant is measured by the number of employees, he or she shall estimate the number of employees for the period to be covered by the license to be issued. Such estimate, if accepted by the license administrator as reasonable, shall be used in determining the amount of license tax to be paid by the applicant. (Ord. 338 § 9, 1975).

In all cases, the applicant for the renewal of a license shall submit to the license administrator for his or her guidance in ascertaining the amount of the license tax to be paid by the applicant a sworn statement upon a form to be provided by the license administrator, setting forth such information concerning the applicant's business during the preceding year as may be required by the license administrator to enable him or her to ascertain the amount of the license tax to be paid by the applicant pursuant to the provisions of this article. (Ord. 338 § 10, 1975).

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 under this article. Such statement and each of the several items therein contained shall be subject to audit and verification by the license administrator, his or her deputies, or authorized employees of the city who are authorized by this section to examine, audit, and inspect such books and records of any licensee or applicant for license as may be necessary in their judgment to verify or ascertain the amount of the license fee due. (Ord. 338 § 11, 1975).

It is unlawful for the license administrator or any person having an administrative duty under the provisions of this article to make known in any manner whatever the business affairs, operations, or information obtained by an investigation of records and equipment of any person required to obtain a license; provided, that nothing in this section shall be construed to prevent:

A. The disclosure to or the examination of records and equipment by another city official, employee, or agent for collection of taxes for the sole purpose of administering or enforcing any provisions of this article or collecting taxes imposed under this article;

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

C. The disclosure byway of public meeting or otherwise of such information as may be necessary to the City Counci l 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;

D. The disclosure of general statistics regarding taxes collected or business done in the city. (Ord. 338 § 12, 1975).

A. The license administrator is not required to send a renewal notice or bill to any person subject to the provisions of this article, and failure to send notice or bill shall not affect the validity of any license fee due under this article.

B. If any person fails to file any required statement within the time prescribed, or if after demand therefor made by the license administrator he or she fails to file a corrected statement, or if any person subject to the tax imposed by this article fails to apply for a license, the license administrator may determine the amount of license tax due from such persons by means of such information as he or she may be able to obtain.

C. If the license administrator is not satisfied with the information supplied in statements or application filed, he or she may determine the amount of any license tax due by means of any information he or she may be able to obtain.

D. If such a determination is made, the license administrator shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States Post Office at Pinole, California, postage prepaid, addressed to the person so assessed at his or her last known address. Such person may, within fifteen days after the mailing or serving of such notice, make application in writing to the license administrator for a hearing on the amount of the license tax. If such application is made, the license administrator shall cause the matter to be set for hearing within thirty days before the City Council . The license administrator shall give at least ten days' notice to such person of the time and place of hearing in the manner prescribed in subsection A of this section for serving notices of assessment. The Council shall consider all evidence produced and shall make findings thereon which shall be final. Notice of such findings shall be served upon the applicant in the manner prescribed above for serving notices of assessment. (Ord. 338 § 13, 1975).

A. Nothwithstanding the provisions of any other section, an application for a license may be denied and a license issued pursuant to this title may be suspended or revoked by the license administrator upon any of the following grounds:

1. Conviction of the applicant or licensee of a crime, if the crime is substantially related to the qualifications, functions, or duties of the business, profession or trade for which the license was issued.

2. Conviction of the applicant or licensee for commission of acts involving dishonesty, fraud, or deceit with the intent to substantially benefit the applicant or another, or substantially injure another.

3. Commission of acts by the applicant or licensee which would constitute a felony or which would constitute a crime if the crime is substantially related to the qualifications, functions, or duties of the business, profession or trade for which the license was issued.

4. Knowingly making a false statement of fact or omitting a fact required to be revealed in an application for the license, or in any amendment or report or other information required to be made thereunder.

5. The premises or locations in which the licensed activity will occur or the proposed use for which the license is sought is in violation of any building, zoning, health, safety, fire, police or other provision of this code or of county, state or federal law which substantially affects the public health, welfare or safety.

6. Violation of the terms and conditions of the license or other requirements of this title.

7. The applicant or licensee has owned or leased premises that have been the subject of an administrative, civil or criminal nuisance abatement action and court judgment or administrative determination finding the premises to be a nuisance within the past five years.

8. A prior license application has been denied by the city on one or more of the above grounds within one year prior to the date of the current application.

9. A license issued by the city has been revoked or suspended within the previous five years prior to the date of the current application.

10. Whenever the license administrator has reasonable cause to believe that a licensed business is being operated in such a manner that furthers or fosters criminal activity. Evidence of such activity shall include, but not be limited to, the criminal activity of employees taking place on the business’ premises or at locations where the licensed business activities are being conducted.

11. Whenever the license administrator has reasonable cause to believe that any violation of this Municipal Code or state or federal law by any person has occurred on the premises or at locations where the licensed business activities are being conducted, and has not been prevented by the managing employee thereof.

12. Negligent failure to supervise the business resulting in a pattern of violations of this Municipal Code or state or federal law described by patrons, employees, or both.

B. For purposes of this section, the term “conviction” shall also include plea bargains or pleadings of no contest.

C. In the event a license is subject to suspension or revocation, the license administrator shall give not less than five days written notice and shall require the licensee to show cause, at a time and place specified in the notice, why the license should not be suspended or revoked. Should the licensee fail to present evidence at such hearing which established that the licensee is entitled to retain the license or should licensee fail to pay the license tax, including any penalty then due for delinquency, the license administrator shall suspend or revoke the license and shall give written notice of suspension or revocation to the licensee. Within five days of the mailing of notice of revocation, the licensee shall cease the operation of the business for which the license was issued. (Ord. 2003-102, § 1, 2003).

Any person aggrieved by any decision of the license administrator with respect to the issuance, refusal to issue, suspension or revocation of a license may appeal to the City Council by filing a notice of appeal with the City Clerk. The notice of appeal shall be signed under oath by such person, setting forth his or her exact name and mailing address and the facts upon which the appeal is based. Such notice of appeal shall be filed within ten days after the action appealed from. The City Council shall thereupon fix a time and place for hearing such appeal. The City Council may hear the appeal or may delegate that responsibility to any person or board for conduct of the hearing and recommendation to the City Council for final determination. The City Clerk shall give notice to such person of the time and place of hearing by serving it personally or by depositing it in the United States Post Office-at Pinole, California, postage prepaid, addressed to such person at his or her last known address. The City Council shall have authority to determine all questions raised on such appeal. No such determination shall conflict with any substantive provision of this article.

(Ord. 2003-102 § 2, 2003: Ord. 338 § 14, 1975).

In addition to all other power conferred upon him or her, the license administrator shall have the power for good cause shown to extend the time for filing any required sworn statement or application for a period not exceeding sixty days and, in such case, to waive any penalty that would otherwise have accrued. (Ord. 338 § 15, 1975).

No license issued pursuant to this article 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 may upon application therefor and paying a fee of five dollars have the license amended to authorize the transacting and carrying on of such business under the license at some other location to which the business is or is to be moved; provided further, that transfer, whether by sale or otherwise, to another person under such circumstances that the real or ultimate ownership after the transfer is substantially similar to the ownership existing before the transfer shall not be prohibited by this article. For the purpose of this section, stockholders, bondholders, partnerships, or other persons holding an interest in a corporation or other entity defined in Section 5.08.090 to be a person are regarded as having the real or ultimate ownership of such corporation or other entity. (Ord. 338 § 16, 1975).

A duplicate license may be issued by the license administrator to replace any license previously issued under this article which has been lost or destroyed upon the licensee filing a statement of such fact and at the time of filing such statement, paying to the license administrator a duplicate license fee of five dollars. (Ord. 338 § 17, 1975).

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. 338 § 18, 1975).

Unless otherwise specifically provided, all annual license taxes under the provisions of this article shall be due and payable in advance on the first day of January of each year or the date on which a person first conducts business within the city, whichever is applicable. All licenses issued under this article shall be effective on a calendar-year basis of January 1st through December 31st or any portion thereof; provided, that license taxes for new businesses commenced on and after the first day of March, license taxes shall be prorated for the balance of the license period as follows:

(Ord. 338 § 19, 1975).

A. For failure to pay a license tax within thirty days from the date due, the license administrator shall add a penalty of fifty percent of the license.

B. 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 license administrator, enters into a written agreement with the city through the license administrator to pay such delinquent taxes in monthly installments or more often extending over a period of not to exceed one year.

C. In an 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 amount unpaid shall become immediately due and payable and that his or her current license shall be revocable by the license administrator upon thirty 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 in subsection A of this section, 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. 338 § 20, 1975).

No refund of an overpayment of taxes imposed by this article shall be allowed in whole or in part unless a claim for refund is filed with the license administrator within a period of three years from the last day of the calendar month following the period for which the overpayment was made, and all such claims for refund of the amount of the overpayment must be filed with the license administrator on forms furnished by him or her and in the manner prescribed by him or her. Upon the filing of such a claim and when he or she determines that an overpayment has been made, the license administrator may refund the amount overpaid. (Ord. 338 § 21, 1975).