Placerville Municipal Code Ch. 1 General Licenses

For the purpose of this chapter the following words and phrases shall have the meanings respectively ascribed to them by this section:

BUSINESS: Includes professions, trades, and occupations and all and every kind of calling whether or not carried on for profit.

CITY: The city of Placerville, a municipal corporation of the state of California, in its present incorporated form or in any later reorganized, consolidated, enlarged, or reincorporated form.

COLLECTOR: The city tax collector, city clerk/finance director, or other city officer charged with the administration of this chapter.

EMPLOYEE: A person who works for an employer, where right or control exists with such employer, where directions on performance of work can be given by employer and where breach of contract is not involved if work is halted by employer or employee; evidence that a person is included on the payroll of an employer, and deductions for federal or state income taxes, disability insurance, social security taxes are taken from the earnings of such person, and the employer pays payroll taxes on the earnings paid such person, is prima facie proof that such person is an employee.

PERSONS: Includes all domestic and foreign corporations, associations, syndicates, joint stock corporations, partnerships of every kind, club, business, or common law trusts, societies, and individuals transacting and carrying on any business in the city, other than as an employee.

SALE: Includes the transfer, in any manner or by any means whatsoever, of title to property for consideration; the serving, supplying, or furnishing for a consideration of any property; and a transaction whereby the possession of property is transferred and the seller retains the title as security for the payment of the price shall likewise be deemed a sale. The foregoing definition shall not be deemed to exclude any transaction which is or which, in effect, results in a sale within the contemplation of law.

SWORN STATEMENT: A written declaration or certification made under penalty of perjury. (Ord. 1354, 4-10-1984)

This chapter is enacted solely to raise revenue for municipal purposes, and is not intended for regulation. (Ord. 1354, 4-10-1984)

Person required to pay a license tax for transacting and carrying on any business under this chapter shall not be relieved from the payment of any license tax for the privilege of doing such business required under any other ordinance of the city, and shall remain subject to the regulatory provisions of other ordinances. (Ord. 1354, 4-10-1984)

There are hereby imposed upon the businesses, trades, professions, callings, and occupations specified in this chapter 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 license from said city so to do and paying the tax hereinafter prescribed or without complying with any and all applicable provisions of this chapter. This section shall not be construed to require any person to obtain a license prior to doing business within the city if such requirement conflicts with applicable statutes of the United States or the state. (Ord. 1354, 4-10-1984)

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 manner 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 chapter shall not be deemed to be separate places of business or branch establishments. Any person conducting two (2) or more types of businesses at the same location and under the same management, or at different locations, but which businesses use a single set or integrated set of books and records, may, at his/her option, pay only one tax calculated on the highest tax for the businesses under the schedule that applies to the type of business of such person, except that a license tax equal to one-half (1/2) of the original tax for each additional branch or location shall be paid upon issuance. (Ord. 1354, 4-10-1984)

When any person shall, by use of signs, circulars, cards, telephone books, or newspapers, advertise, hold out, or represent that he/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/she is in business in the city, and such person fails to deny by sworn statement given to the collector that he/she is not conducting a business in the city after being requested to do so by the collector, then these facts shall be considered prima facie evidence that he/she is conducting a business in the city. (Ord. 1354, 4-10-1984)

No person engaged in any business described in this section shall be required to pay any tax or fee prescribed in this chapter, and such persons are exempted from payment thereof.

Any person claiming an exemption pursuant to this section shall file a sworn statement with the collector stating the facts upon which exemption is claimed, and in the absence of such statement substantiating the claim, such person shall be liable for the payment of the taxes imposed by this chapter.

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

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

The following are the businesses declared to be exempt by this section:

(A) Charitable And Nonprofit Organizations: Any church, school, charitable, benevolent, or social organization conducting any exhibition, show, or performance for the exclusive benefit of such organization. Also any such organization conducting any sale or business for the exclusive benefit of such organization provided such organization is located within the corporate limits of the city. This exemption shall not apply to any person operating any business, show, sale, exhibition, or enterprise for profit who shares such profit with any such organization.

(B) Conflict With Federal And State Law: Any business exempt by virtue of the constitution or applicable statutes of the United States or of the state from the payment to municipal corporations of such taxes as are prescribed by this chapter.

(C) Employees: No person who is an employee or who is the direct representative of a licensee shall be required to pay a license tax for doing any part of the work of such licensee, except for peddlers and solicitors.

(D) Minors: Businesses owned and conducted by persons under the age of sixteen (16) years where all of the following conditions exist:

1. All persons engaged in the operation of the business shall be under the age of sixteen (16) years.

2. All persons engaged in the operation of the business shall have a bona fide ownership interest in the business.

(E) Franchises: Any business which pays franchise taxes to the city. (Ord. 1354, 4-10-1984)

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

(A) The name of the person to whom the license is issued.

(B) The business licensed.

(C) The place where such business is to be transacted and carried on.

(D) The date of the expiration of such license.

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

Whenever the tax imposed under the provisions of this chapter is from the operation of devices, machines, or other pieces of equipment, the collector shall issue only one license to the applicant. (Ord. 1354, 4-10-1984)

Upon a person making application for the first license to be issued hereunder or for a newly established business, such person shall furnish to the collector a statement upon a form provided by the collector, setting forth the following information:

(A) The exact nature of kind of business for which a license is requested.

(B) The place where such business is to be carried on, and if the same is not to be carried on at any permanent place of business, the places of residences of the owners of same.

(C) In the event that application is made for the issuance of a license to a person doing business under a fictitious name, the application shall set forth the names and places of residence of those owning said business.

(D) In the event that the application is made for the issuance of a license to a corporation or a partnership, the application shall set forth the names and places of residence of the officers or partners thereof.

(E) In all cases where the amount of license tax to be paid is measured by the number of employees or annual payroll, the application shall set forth such information as may be therein required and as may be necessary to determine the amount of the license tax to be paid by the applicant.

(F) Any further information which the collector may require to enable him to issue the type of license for which an application has been made.

If the amount of the license tax to be paid by the applicant is measured by number of employees or annual payroll, he/she shall estimate the number of employees or annual payroll for the period to be covered by the license to be issued. Such information shall be considered strictly confidential by the city, and the divulgence of any such information shall be grounds for disciplinary action pursuant to the personnel code of the city 1 . Such estimate, if accepted by the collector as reasonable, shall be used in determining the amount of license tax to be paid by the applicant. The collector shall not reissue to any such person another license for the same or another business until such person shall have furnished to the collector a statement upon a form furnished by the collector showing the number of employees or employee payroll during the period of such license, in order that the license tax may be finally ascertained for that business. (Ord. 1354, 4-10-1984)

Each year when the business licenses that are measured by employee payroll or number of employees become due and payable, the business owners shall, upon request, submit to the collector for his/her guidance in ascertaining the amount of the license tax to be paid by the business owners, a statement upon a form to be provided by the collector setting forth such information concerning the applicant's business during the preceding year as may be required by the collector to enable him/her to ascertain the amount of the license tax to be paid by said applicant pursuant to the provisions of this chapter. Such information shall be considered strictly confidential by the city, and the divulgence of any such information shall be grounds for disciplinary action pursuant to the personnel code of the city. (Ord. 1354, 4-10-1984)

No statements shall be conclusive as to the matters set forth herein, 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 the collector, his/her deputies, or authorized employees of the city who are hereby authorized 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 license fee due. (Ord. 1354, 4-10-1984)

It shall be unlawful for the collector or any person having an administrative duty under the provisions of this chapter to make known in any manner whatever the business affairs, operations, or information obtained by an investigation of records and equipment of any person required to obtain a license, or pay a license tax, or any other person visited or examined in the discharge of official duty, or the amount of source of income, profits, losses, expenditures, or any particular thereof, set forth in any statement or application, or to permit any statement or application or copy of either or any book containing any abstract or particulars thereof to be seen or examined by any person. Divulgence of any such information shall be grounds for disciplinary action pursuant to the personnel code of the city; provided that nothing in this section shall be construed to prevent:

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

(B) The disclosure of information to, or the examination of, records by federal or state officials, or the tax officials of another city or county, or city and county, if a reciprocal arrangement exists, or to a grand jury of court of law, upon subpoena.

(C) The disclosure of information and results of examination of records of particular taxpayers, to a court of law in a proceeding brought to determine the existence or amount of any license tax liability of the particular taxpayers to the city.

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

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

(F) The disclosure by way of public meeting or otherwise of such information as may be necessary to the city council in order to permit it to be fully advised as to the facts when a taxpayer files a claim for refund of license taxes, or submits an offer of compromise with regard to claim asserted against him/her by the city for license taxes, or when acting upon any other matter.

(G) The disclosure of general statistics regarding taxes collected or business done in the city. (Ord. 1354, 4-10-1984)

If any person fails to file any required statement, or if after demand made by the collector, he/she fails to file a corrected statement, or if any person subject to the tax imposed by this chapter fails to apply for a license, the collector may determine the amount of license tax due from such person by means of such information as he may be able to obtain.

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

If such a determination is made, the 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 Placerville, California, postage prepaid, addressed to the person so assessed at his/her last known address. Such person may, within fifteen (15) days after the mailing or serving of such notice, make application in writing to the collector for a hearing on the amount of the license tax and shall pay a nonrefundable thirty dollar ($30.00) filing fee. If such application is made, the collector shall cause the matter to be set for a hearing within thirty (30) days before the city council. The collector shall give at least fifteen (15) days notice to such person of the time and place that the hearing will be held. 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. 1354, 4-10-1984)

Any person aggrieved by any decision of the collector with respect to the issuance or refusal to issue such license may appeal to the council by filing a notice of appeal with the city clerk and paying a nonrefundable thirty dollar ($30.00) filing fee. The city clerk shall thereupon fix a time and place for hearing such an appeal. 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 Placerville, California, postage prepaid, addressed to such person at his/her last known address. The city council shall have the authority to determine all questions raised on such appeal. No such determination shall conflict with any substantive provisions of this chapter. (Ord. 1354, 4-10-1984)

In addition to all other authority conferred upon him/her, the collector shall have the authority, for good cause shown, to extend the time for filing any required statement or application for a period not exceeding thirty (30) days, and in such case as to waive any penalty that would otherwise have accrued. (Ord. 1354, 4-10-1984)

No license issued pursuant to this chapter shall be transferable, provided that where a license is issued authorizing a person to transact and carry on a business at a particular place, such licensee may, upon application therefor and paying a fee of ten dollars ($10.00) have the license amended to authorize the transacting and carrying on of such business under such license at some other location to which the business is to be moved; provided, further, that transfer 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 section. For the purpose of this section, stockbroker, bondholders, partnerships, or other persons holding an interest in a corporation or another entity herein defined to be a person, are regarded as having the real or ultimate ownership of such corporation or other entity. Any change in ownership of a business shall require that the new owner file an application, and upon approval by the city, he/she shall pay the applicable business license fee, which may be prorated to no less than six (6) months fees for the appropriate classification. The transferor shall not be entitled to a refund of any amount of the unexpired license tax fee. (Ord. 1354, 4-10-1984)

A duplicate license may be issued by the collector to replace any license previously issued by the collector, which has been lost or destroyed, upon the licensee filing statement of such fact and at the time of filing such statement, paying to the collector a duplicate license fee of ten dollars ($10.00). (Ord. 1354, 4-10-1984)

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 being conducted. 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/her person at all times while transacting and carrying on the business for which it is issued. (Ord. 1354, 4-10-1984)

Unless otherwise specifically provided, all license taxes shall be paid on an annual basis and shall be due and payable on September 1 of each year; provided that license taxes covering new operations, commenced after March 1, may be prorated for the balance of the license period, but not for less than six (6) months. Licenses, other than for an annual period, shall not be prorated.

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

(A) Daily flat rate license taxes each day in advance.

(B) Other flat rate license taxes are payable in advance on the first day of business and thereafter on the first day of any applicable period. (Ord. 1495, 7-28-1992)

To every license provided for in this chapter, there shall be a penalty of ten percent (10%) per month of the amount of the license imposed, with a maximum of five (5) months, if the license is not paid by the specified time set forth on the billing notice, and the same shall be collected and the payment thereof shall be enforced in the same manner as other licenses are collected and payment thereof enforced. (Ord. 1354, 4-10-1984)

It shall be the duty of the collector, and he/she is hereby directed to enforce each and all of the provisions of this chapter, and the chief of police shall render such assistance in the enforcement hereof as may from time to time be required by the collector or the city council. The collector, in the exercise of the duties imposed upon him/her hereunder, and acting through his/her deputies or duly authorized assistants, may examine or cause to be examined all places of business in the city to ascertain whether the businesses have complied with the provisions of this chapter. The collector and each and all of his/her assistants and any police officer assigned to do so, shall have the authority to enter, free of charge, and at any reasonable time, any place of business required to be licensed herein, and request an exhibition of its license. Any person having such license theretofore issued in his/her possession or under his/her control, who wilfully fails to exhibit the same on demand, shall be guilty of a misdemeanor. It shall be the duty of the 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. 1354, 4-10-1984)

The amount of any license tax and penalty imposed by the provisions of this chapter shall be deemed a debt to the city. Legal action may be commenced in the said city for the amount of any delinquent license tax penalties. (Ord. 1354, 4-10-1984)

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. 1354, 4-10-1984)

Any person violating any of the provisions of this chapter, or knowingly or intentionally misrepresenting to any officer or employee of the city any material fact in procuring the license herein provided for, shall be deemed guilty of a misdemeanor. (Ord. 1354, 4-10-1984)

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 license or any penal provision applicable to any such violation, nor be construed to affect the validity of any bond or cash deposit required by any ordinance to be posted, filed, or deposited, and all rights and obligations thereunder pertaining shall continue in full force and effect.

Where a license for revenue purposes has been issued to any person by the city and the tax paid for the business for which the license has been issued under the provisions of any ordinance heretofore enacted and the term of such license has not expired, then the license tax prescribed for such business by this chapter shall not be payable until the expiration of the term of such unexpired license. (Ord. 1354, 4-10-1984)

Hereafter, license fees are to be established by resolution of the city council. The rate and amount of license fee which shall be paid to the city by every person engaged in conducting or carrying on any occupation, within the city, are established as follows: (Ord. 1354, 4-10-1984)

(A) Low category: Sixty two dollars ($62.00). (Res. 5534, 7-14-1992)

In addition to the specific business classifications listed below, this category includes any business which is solely owner operated with no employees.

Barber/beauty shops.

Bed and breakfast.

Chimney sweeps.

Dancing academy.

Handyman.

Hauling service.

Home occupations.

Janitorial service.

Junk collectors.

Nurses, private (contract).

Pool and billiard tables, as an ancillary use.

Scavenger.

Secretarial service.

Shoe repair.

Tailor.

Teachers, private.

Towing service.

Wood service.

Yard/gardening service. (Ord. 1354, 4-10-1984)

(B) Regular category: One hundred twenty two dollars ($122.00). Includes occupations general. Any business for profit not herein specifically licensed. (Res. 5534, 7-14-1992)

1. This is the general category for all businesses not fitting the criteria for low, special, or high categories, including, but not limited to:

Advertising. For every person carrying on the business of advertising by means of billposting, sign advertising, billboards, advertising signboards, theater film trailers, or any other method of advertising.

Nothing in this subsection shall be deemed or construed as applying to the owners of real estate or their agents in advertising their property for sale or lease by means of billposting, or other advertising display, billboards, or advertising signboards, located upon the property advertised for sale or lease, or within the office of the real estate agent; provided, further, that nothing in this subsection shall be deemed or construed as applying to any person licensed to conduct a business within the city in advertising such business, either by means of billposting, advertising display, billboards, theater film trailers, or advertising signboards.

Ambulance. For every person conducting the business of operating an ambulance service.

Auto repair shops. For every person engaged in the business of operating an auto repair shop.

Collection agencies. For every person carrying on the business of collecting debts, claims, or demands, and known as a collection agency.

Contractors. All contractors engaged in the business of contracting, whether general contractors or subcontractors. A contractor under the terms of this chapter shall be deemed all persons accepting contracts for the performance of any work in the following trades or occupations:

Brick masons.

Carpenters.

Concrete workers.

Electricians.

Excavating work for laying or construction of sewers.

Grading.

House movers.

Painters.

Paper hangers.

Paving.

Plasterers.

Plumbers.

Any other craft relating to building.

Before any building permit is issued, it shall be the duty of the building official to ascertain if all contractors to be engaged upon the work of the building shall have first obtained a license as required by this section.

Dairy. For every person engaged in the business of operating a dairy.

Dry cleaning. For every person engaged in the business of cleaning and pressing clothing or wearing apparel, being a business commonly known as dry cleaning.

Laboratories. For every person engaged in the business of a laboratory.

Laundromats. For every person operating a laundromat.

Lunch counter. A "lunch counter" shall be defined as a place serving light meals, but not serving three (3) bona fide meals a day or dinner at night.

Machine shops. For every person engaged in the business of operating a machine shop.

Manufacturing. For every person conducting the business of manufacturing.

Newspaper. For every person engaged in the business of providing a newspaper service.

Pawnbroker. For every person carrying on the business of a pawnbroker.

Photographer. For every person engaged in the business of photographer.

Printing office. For every person engaged in conducting a printing office.

Professions. Every person engaged in any of the following professions:

Architect.

Attorney.

Certified public accountant.

Chiropractor.

Dentist.

Engineer.

Funeral director, embalmer, or cremator.

Hypnotherapist.

Insurance brokers.

Oculist.

Optician.

Optometrist.

Orthodontist.

Physical therapist.

Physician.

Podiatrist.

Radiologist.

Real estate broker.

Stockbroker.

Surgeon.

Veterinarian.

Public dances, exhibitions, and entertainment. For every person conducting any public dance, entertainment, or exhibition where admission is charged. For the purpose of this section, entertainment or exhibitions shall be construed as including the following: boxing matches, wrestling matches, athletic contests, or exhibitions where the performers are paid for their services or by a fixed salary or by a percentage of the receipts, lectures, minstrels, theatrical exhibitions, musical entertainments and concerts, or any and all other exhibitions or entertainments given for the purpose of entertaining the public at which an admission is charged; provided, however, that nothing in this subsection shall be deemed or construed as requiring a separate license from a person licensed to conduct a theater in the city, it being expressly provided that any person holding a license to conduct a theater in the city shall not be required to obtain a license under this subsection; and provided, further, that no license to conduct any of the dances, boxing matches, athletic contests, or exhibitions where the performers are paid for their services by a fixed salary or by a percentage of the receipts at which an admission is charged when fifty percent (50%) or more of the receipts from the dance, boxing match, wrestling match, athletic contest, or exhibition is to be appropriated to any church, school, fraternal organization, or society for any benevolent or charitable purpose; and when the dance, boxing match, wrestling match, athletic contest, or exhibition is to be managed, conducted, held or carried on for the purpose of any church, school, religious, or benevolent purpose or for any fraternal or charitable organization, no license shall be charged.

Radio station. For every person engaged in the business of providing radio service.

Residential care home. For engaging in the business of providing twenty four (24) hour a day residential care services, which includes room, board, and assisting with personal supervision.

Sign painter, sign contractor. For every person engaged in the business of sign painting or window lettering, or every person engaged in the business of contracting for the construction, erection, and repair of signs.

Storage. For every person conducting the business of storehouses or warehouses for the storage of goods, merchandise, baggage, or household furniture or goods.

Taxicab service. For every person engaged in the business of providing a taxi service.

Telegraph office. For every person carrying on the business of telegraphing.

Television station. For every person engaged in the business of providing television service.

Transfer and express business. For every person carrying on the business of running, driving, or operating any automobile, truck, or any other motor propelled vehicle used for the transportation of baggage, express, freight, household goods, merchandise, or materials. The license fees in this subsection shall not apply to any person operating any such vehicle in connection with any commercial business where a license is herein otherwise specifically imposed upon the business.

Merchant. For every person whose business is buying and selling goods for a profit and engages in any one or more enterprises in which personal property, other than meals, is sold or offered for sale. (Ord. 1354, 4-10-1984)

(C) High category: Three hundred seventy eight dollars ($378.00). (Res. 5534, 7-14-1992)

All businesses, regardless of prior classification, employing twenty (20) or more employees and having a total payroll of over two hundred thousand dollars ($200,000.00). (Ord. 1354, 4-10-1984)

(D) Special category: As specified:

(Ord. 1354, 4-10-1984; amd. Ord. 1432, 1-26-1988; Res. 5071, 6-13-1989)

Business license fees shall be adjusted annually according to the consumer price index for all urban consumers as of July 1 of each year and become effective thereafter on September 1 of each year. (Res. 5534, 7-14-1992)

Upon request, the city council may waive the license fees required herein when such fees are deemed excessive or contrary to the interests of the city. (Ord. 1443, 6-14-1988)