Point Arena Municipal Code Ch. 5.05 Business Excise Tax and Licenses

The purpose of this chapter is to impose an excise tax on the privilege of transacting and/or carrying on business or any part thereof within the corporate limits of the city of Point Arena.

(Ord. 119 § 1, 1986.)

As used herein:

"Business"

means all professions, trades and occupations of any and all kinds carried on for profit, or livelihood.

"City"

shall mean the city of Point Arena.

"Collector"

means the license collector.

"Contractor"

shall mean any person except as a licensed architect or a licensed civil engineer acting within his or her profession, who, in any capacity other than as an employee of another with wages as sole compensation, undertakes to, or offers to undertake to, or purports to have the capacity to undertake to, or submits a bid to, or does himself or through other construct, alter, or otherwise change by construction or demolition any building, street, road, excavation or structure other than upon property owned by the individual when such property is held for other than profit. "Contractor" includes subcontractors but does not include suppliers of material that has not been fabricated.

"Employee"

shall mean all persons engaged in the operation or conduct of any business, whether as owner, any member of the owner's family, partner, agent, manager, and any and all other persons employed or working in said business.

"Fixed place of business"

shall mean the premises or place where business is regularly transacted and where circumstances show an intention to be an established part of the business life of the city.

"Hawker" or "peddler"

shall mean any person who sells or offers for sale any goods, wares, or merchandise from house to house, and at other than from a fixed place of business; provided, however, these words shall not be construed to apply to commercial travelers selling their goods to merchants or other licensed business establishments licensed pursuant to this chapter for present or future delivery.

"Home occupation"

shall refer to a use customarily conducted within a dwelling or accessory building by the inhabitants of the dwelling and which use is clearly incidental and secondary to the use of the premises for dwelling purposes and does not change the character of the dwelling or premises.

"Person"

means all domestic and foreign corporations, associations, syndicates, partnerships of every kind, clubs, trusts, societies or individuals transacting and carrying on any business in the city of Point Arena.

"Solicitor" or "canvasser"

shall mean any person who goes from house to house, or from place to place, in the city selling or taking orders for or offering to sell or take orders for any goods, wares, or merchandise, or any article for future delivery, or any service or services to be performed in the future, or for the making, manufacturing, treating or repairing of any article or thing whatsoever for future delivery.

"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 exclusively by human power or used exclusively upon stationary rails or tracks.

Gender.

Whenever the masculine is used in this chapter, it shall also include the feminine.

Singular and plural.

Whenever the singular is used in this chapter, it shall also include the plural.

(Ord. 119 § 2, 1986.)

It shall be unlawful for any person, either as principal or agent, to commence, transact, or carry on within the city any business, trade, profession, or occupation including but not limited to that of retailer, wholesaler, jobber, manufacturer, processor, contractor, exhibitor, solicitor, canvasser, hawker or peddler without first registering with the license collector and procuring a business license therefor, as herein provided or without complaint with all applicable provisions of this chapter unless otherwise exempted. The issuance of a license under this chapter shall not entitle the licensee to engage in any business which for any reason is in violation of any law or ordinance and shall not entitle the holder thereof to carry on any business unless he has complied with all the requirements under other ordinances of the city of Point Arena and all other applicable laws, nor shall it entitle the licensee to carry on any business in any building or on any premises designated in such license in the event that such business is in violation of any law or ordinance.

(Ord. 119 § 3, 1986.)

The following are exempted from the payment of a license tax under this chapter:

(1) Any charitable institution, organization, or association organized and conducted for charitable purposes only;

(2) Any person conducting, carrying on or staging any concert, exhibition, lecture, dance, amusement or entertainment or sale where the receipts, if any, derived therefrom are to be used solely for charitable or benevolent purposes and not for private gain or for the private gain of any person in whole or in part;

(3) Any religious, fraternal, educational, military, state, county or municipal organization or association conducting, carrying on or staging any amusement or concert, exhibition, lecture, dance or athletic event or sale when the receipts derived are to be wholly for the benefit of such organization and not in whole or any part for private gain of any person;

(4) Any doctor, dentist, veterinarian, lawyer, accountant, architect, engineer or other professional person not having a fixed place of business within the city who is called upon to come to the city to render services;

(5) Persons selling farm produce or dairy products raised or produced exclusively by seller;

(6) Persons disabled, handicapped, or older than 65 years of age conducting home occupations.

(Ord. 119 § 4, 1986.)

Except as may be otherwise specifically provided in this chapter, the terms hereof shall not be deemed construed to apply to any of the following persons:

(1) Any public utility which makes payments to the city of Point Arena under a franchise or similar agreement;

(2) Banks, including national banking associations, to the extent that a city may not levy a license tax upon them under the provisions of Article XIII, Section 16, Subdivision (1)(a) of the State Constitution;

(3) Insurance companies and associations to the extent that a city may not levy a license tax upon them under the provisions of Article XIII, Section 28 of the state constitution;

(4) Any person whom a city is not authorized to license under any law or Constitution of the United States or the State of California.

(Ord. 119 § 5, 1986.)

Every person required to have a license under this chapter shall make an application for the same to the license collector upon forms prescribed by the collector. Upon payment of the license fee, the license collector shall issue to such person a license which shall contain: (1) the name of the person to whom the license is issued; (2) the business license; (3) the date of the expiration of such license; and (4) such other information as the license collector may prescribe.

(Ord. 119 § 6, 1986.)

All license taxes due hereunder shall be paid in advance, in lawful money of the United States, at the office of the city clerk. The amount of said license tax shall be set from time to time by resolution of the city council of the city of Point Arena.

(Ord. 119 § 7, 1986.)

The amount of any license fee, and any penalty, imposed by this chapter shall be deemed a debt to the city, and any person carrying on any business, trade, profession, calling or occupation mentioned in this chapter, and not exempted, without having procured a license from the license collector so to do, shall be liable to an action by the city in any court of competent jurisdiction for the amount of the license fee and penalty imposed by this chapter.

(Ord. 119 § 8, 1986.)

Neither the adoption of the ordinance codified in 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.

(Ord. 119 § 9, 1986.)

Except as herein especially provided, each of the license fees imposed by this chapter shall be due and payable annually to the city during the month of January of each year, and all such licenses shall expire on the last day of December of each year. When any business or occupation or calling requiring a license shall have commenced after the commencement of the license period, the license collector shall issue a license for the remaining portion of said license period. No license shall be issued for less than one-half of the annual license fee except in the case of daily, weekly, or quarterly licenses.

(Ord. 119 § 10, 1986; Ord. 216 § 1, 2012.)

Licenses issued under the provision of this chapter shall not be transferable, except that when a licensee transfers his or her business from one location to another in the city of Point Arena, the license previously issued may be amended to authorize the conduct of the business at the new location; and provided further, that a license issued under any provision of this chapter to a person having a fixed place of business in the city of Point Arena may not be transferred or assigned to any other person. The license transfers and amendments herein authorized may be obtained upon application therefor to the city clerk and the payment of the sum of $5.00.

(Ord. 119 § 11, 1986.)

The license collector shall pay over to the city treasurer of the city of Point Arena daily, or at other convenient intervals, all money collected by the license collector under the provisions of this chapter, which moneys shall be credited to the general fund of the city of Point Arena.

(Ord. 119 § 12, 1986.)

Duplicate licenses may be issued by the city clerk to replace any license previously issued which has been lost or destroyed, upon the licensee filing an affidavit attesting to such fact, and at the time of filing such affidavit paying to the city clerk the sum of $5.00.

(Ord. 119 § 13, 1986.)

(1) All license fees not paid to the license collector by 3:00 p.m. on the last day of January of each year in which any license may be due shall be delinquent and the license collector shall add to all such licenses remaining unpaid a penalty of 20 percent of the original license fee on each delinquent license and shall enter the same upon his or her books and collect the same.

(2) If said license fee and penalty are not paid on the last day of February of each year in which any license may be due and unpaid, the license collector shall add to all such licenses remaining unpaid a penalty of 40 percent of the original license fee on each delinquent license and shall enter the same upon his or her books and collect the same.

(3) If said license fee and penalties are not paid on the last day of March of each year in which any license may be due and unpaid, the license collector shall add to all such licenses remaining unpaid a penalty of 60 percent of the original license fee on each delinquent license and shall enter the same upon the books and collect the same.

(4) It shall be the duty of the license collector to deliver to the Mendocino County sheriff, or other officer designated by the city council, the name of any delinquent licenses, and it shall be the duty of the Mendocino County sheriff or such other officer to immediately demand of such licensee payment of license and delinquencies, and if it is not paid forthwith to charge such delinquent licenses with a misdemeanor, as set forth in Section 5.05.220.

(Ord. 119 § 14, 1986; Ord. 216 § 1, 2012.)

There is hereby imposed upon each of the businesses, shows, exhibitions, and games in this chapter mentioned, for the purpose of revenue, a license fee at the respective rates hereinafter set forth, and every person who transacts or carries on any of the businesses, shows, exhibitions, or games in this chapter mentioned shall pay a license fee so to do at the said rate.

(Ord. 119 § 15, 1986.)

There is hereby imposed upon each of the following businesses, shows, exhibitions, and games the specific license fee hereinafter set forth, and every person who transacts or carries on within the corporate limits of the city any of the businesses, shows, exhibitions, or games hereinafter referred to shall pay the following annual license fee, except as otherwise specifically provided:

(Ord. 119 § 16, 1986.)

(1) No license shall be issued to a restaurant business without there first having been filed with the license collector a certificate of the health department of Mendocino County approving the issuance of such license.

(2) Only one certificate of approval per fiscal year shall be required for each restaurant establishment, excepting where there is a transfer of a business within the fiscal year for which a license was approved and issued.

(Ord. 119 § 17, 1986.)

Any licensee transacting or carrying on a business at a fixed place of business in the city of Point Arena shall keep the license posted in a conspicuous place upon the premises where such a business is carried on. Any licensee transacting and carrying on a business not having a fixed place of business in the city shall keep the license upon his person at all times while transacting or carrying on such business.

(Ord. 119 § 18, 1986.)

Separate licenses must be obtained for each branch establishment or location of the business engaged in, as if each such branch establishment or location were a separate business, and each license shall authorize the licensee to engage only in the business licensed thereby at the location or in the manner designated in each 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.

(Ord. 119 § 19, 1986.)

The information furnished or secured pursuant to the provisions of this chapter shall be deemed confidential in character, except that which is shown on the face of the license itself, and shall not be subject to public inspection and shall be kept so that the contents thereof shall not become known except to the persons charged with the administration of this chapter.

(Ord. 119 § 20, 1986.)

It shall be the duty of the license collector and his deputies to enforce the provisions of this chapter. It shall be the duty of the license collector to examine all places of business and persons required to pay a license fee under this chapter to see that such licenses are applied for and issued. The license collector and his deputies shall have the power to enter, free of charge, at any time, any place of business for which a license is required under this chapter, and to demand the exhibition of such a license.

(Ord. 119 § 21, 1986.)

Any person violating any of the provisions of this chapter or knowingly or intentional misrepresenting to any officer or employee of the city of Point Arena any material fact in procuring the license or permit herein provided for shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be punishable by a fine of not more than $500.00 or by imprisonment in the county jail or a period of not more than six months, or by both such fine and imprisonment. The conviction and imprisonment of any person for engaging in any business without first obtaining a license to conduct such business shall not relieve such person from paying the license fee to conduct such business, nor shall the payment of any license fee prevent a criminal prosecution for the violation of any of the provisions of this chapter. 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. 119 § 22, 1986.)

Any person making application to the license collector for a license under this chapter not satisfied with the license fee assessed to him by said license collector, or any person having a license or exemption from this chapter revoked by the license collector, may request the license collector for a hearing before the city council on the matter, and it shall be the duty of the license collector to promptly notify the city council of such request for a hearing. At such hearing the person making application shall present verified statements concerning his business, and all necessary evidence as to such classification of his business as he may claim. It shall be the duty of the city council to hold hearings promptly after an applicant's request for a hearing shall have been made and the city council shall have full power to make such adjustments in the license fees as the council shall deem to be for the best interest of the city of Point Arena.

(Ord. 119 § 23, 1986.)

In addition to all other power conferred upon him, the city clerk shall have the power, for good cause shown, to extend the time for filing any required sworn statement for a period not exceeding 30 days, and in such case to waive any penalty that would otherwise have accrued; and shall have the further power, with the consent of the city council, to compromise any as to amount of license tax due. The council shall have the power to totally or partially waive the customary fee as set forth elsewhere in this chapter, for one-time events or other infrequent or annual occurrences for which a fee would otherwise be payable, if it is deemed by the city council that such action would be in the best interests of the community.

(Ord. 119 § 24, 1986.)

Any license issued under the provisions of this chapter may be revoked by the city clerk upon the failure on the part of the licensee to pay the charges imposed by this chapter or to file the application or statements required by this chapter. In such revocation, the procedure to be followed and right of appeal shall be as provided in PAMC 5.05.230.

(Ord. 119 § 25, 1986.)

Any 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 which has been required under any other ordinance or provision of the city of Point Arena, and shall remain subject to the regulatory provisions of such other ordinance.

(Ord. 119 § 26, 1986.)

No refunds will be made on any amount paid as a license tax, except in case of an error on the part of the city of Point Arena in the determination of the amount of the license tax.

(Ord. 119 § 27, 1986.)

In no case shall any mistake made by the city in stating the amount of a license tax prevent or prejudice the collection by the city of what shall be actually due from anyone carrying on a business subject to a license tax under this chapter.

(Ord. 119 § 28, 1986.)

In any action brought under or arising out of any of the provisions of this chapter, or any resolution imposing a license tax, the fact that a party thereto represented himself as engaged in any business or calling for the transaction of which a license is required, or that such party exhibited a sign indicating such business or calling, shall be presumptive evidence of the liability of such party to pay for a license for such business.

(Ord. 119 § 29, 1986.)