Port Hueneme Municipal Code Part A General

This Chapter shall be known and referred to as the "Business License Code" of the City.

The purpose of this Chapter is to prescribe a schedule of Business License Taxes, for revenue purposes only, for all businesses located within the City, in the amounts and manner as set forth hereinafter.

For the purpose of this Chapter certain words and phrases shall be defined as set forth in this section, unless it is apparent from the context that a different meaning is intended:

(a) "Amusement Device" means any self-service device or machine available for public use which, upon insertion of coins or tokens, will operate such machine or device which is designed and used for sport, fun, contest or entertainment;

(b) "Business" means the conduct of any enterprise, trade, calling, vocation, profession or occupation located within the City, or any other means of livelihood carried on within the City, whether or not the same has a fixed place of business in the City;

(c) "Business License" means a business license required hereunder for conducting a Business in the City;

(d) "Business by Vehicle" means the business of operating any motor vehicle, wagon, or any other vehicle for the purpose of transporting, selling or repairing of goods, wares, merchandise or other personal property of any kind, from such vehicle, or the purpose of soliciting for work, labor or services, to be performed at a residence or place of business of the consumer, or to be performed upon goods, wares, merchandise or other personal property of such consumer, which are to be taken for such purpose to a plant or establishment inside or outside of the City. Business by Vehicle shall not be deemed to include the delivery or pickup of goods, wares or merchandise as an incident to the conduct of another Business;

(e) "Business License Tax" means a business license tax imposed pursuant to the provisions of this Chapter by reason of the conduct of business within the City;

(f) "Chief" means the Police Chief of City, or his or her authorized deputy;

(g) "Coin" means any coin of the United States, or a slug, token, plate, disc, plug, key, check or other similar device;

(h) "Conduct" means, and includes, the conducting, managing or carrying on of a business in any capacity;

(i) "Contractor" means any person licensed, or required to be licensed, as such, by virtue of the provisions of the Business and Professions Code of the State;

(j) "Gross Receipts" means, and includes,

(1) The total amount received as and for the sale price of all goods, wares and merchandise sold and/or the total amount charged and received for the performance of any act, service or employment of whatever nature, for which a charge is made or credit allowed, whether or not such act, service or employment is done as part of or in connection with the sale of materials, goods, wares or merchandise or the rendition of personal services. Included in Gross Receipts shall be all receipts, cash, credits and property of any kind or nature, without any deduction therefrom on account of the property sold, the materials used, labor or service costs, interest paid or payable, losses or other expenses whatsoever attributable to sale activities or personal services;

(2) A Business established outside the City but maintaining a branch office within the City, or doing business within the City through an agent, broker or employee, gross receipts means its total sales or receipts attributable to the local branch office, local agent, broker or employee;

(3) In the event separate sales or receipts records are not maintained for said branch office, local agent, broker or employee or that the business of said branch office agent, broker or employee within the City is that of performing essentially administrative functions in connection with sales or services performed or rendered elsewhere, Gross Receipts means an amount equivalent to a volume of business computed as the total cost of maintaining said local branch office, agent, broker or employee. The amount so computed shall include but not be limited to wages, salaries, commissions, bonuses, office rent, telephone, postage, utilities, janitorial and other expenses allocated for maintenance of said branch office, agent, broker or employee;

(4) Whenever there are no Gross Receipts because the manufacturing or distribution process conducted within the City does not generate sales, Gross Receipts shall be the total of all operating expenses incurred in the local business, including but not limited to payroll, utilities, rent, depreciation, etc.

(k) "Itinerant Vendor" means the same as Peddler;

(l) "License" means a Business License issued pursuant to the provisions of this Chapter;

(m) "Licensee" means a person holding a valid business license issued pursuant to the provisions of this Chapter;

(n) "License Officer" means the Finance Director of the City or, his or her designee, whose duty is to enforce the provisions of this Chapter and who acts as the enforcement officer for purposes of Article I, Chapter 4;

(o) "Mechanical Amusement Device" means any machine or device which, upon the insertion of a coin, slug or token in any slot or receptacle attached to said machine or connected therewith, operates or which may be operated for use as a game, contest or amusement, or for the dispensing of music, or which may be used for any such game, contest, amusement or music, and which does not contain a payoff device for the return of slugs, money, coins, checks, tokens, or merchandise; mechanical amusement device shall also mean the use of any microscope, phonograph or any kinetoscope, giograph, projectoscope or other instrument or machine of like character, lung tester, muscle tester, galvanic battery, weighing machine, ball, knife or ring throwing, and all devices or contraptions of a similar nature. Each such device or contraption shall be considered and licensed as a separate business;

(p) "Peddler" means any person who goes from house to house, place to place, or in or along the streets within the City selling or making immediate delivery, or offering for sale and immediate delivery, any goods, wares, or merchandise or anything of value, in possession of the peddler, or, offering to perform, personal services, to persons other than manufacturers, wholesalers, jobbers or retailers in such commodities;

(q) "Premises" means all land, buildings, structures, equipment and appurtenances connected with, or used in, conducting any business;

(r) "Solicitor" means any person who engages in the business of going from house to house, place to place in or along the streets within the City, selling or taking orders for goods, wares or merchandise, other things of value for future delivery, or for services to be performed in the future;

(s) "Vending Machine" shall include any self-service device or machine available for public use which, upon insertion of coins or tokens, will dispense a service, food, drink or other type of merchandise.

Persons required to pay a tax pursuant hereto shall not be relieved from the payment of any tax for the privilege of doing such business required under any other applicable law. Such persons shall remain subject to all other applicable regulatory provisions of other applicable laws and provisions of this Code, except as hereinafter expressly provided.

Neither the adoption of this Chapter nor its superseding of any portion of any other law of the City, shall, in any manner, be construed to affect the pending prosecution for the violation of any other such law committed prior to the effective date hereof; nor shall the same be construed as a waiver of any license or any penal provision applicable to any such violation; nor shall the same be construed to affect the validity of any bond or cash deposit or tax imposed, whether or not paid, required by any other such law.

(a) Exemption. Licenses shall be issued, but no tax shall be required, for, of or from, the following:

(1) Those persons engaged in a business exempted from the payment of a tax imposed by the provisions hereof, by virtue of the Constitution and the laws of this State or of the United States; nor

(2) Any institution or organization which conducts a business wholly for the benefit of charitable, religious, educational or benevolent purposes and from which profit is not derived either directly or indirectly by any person; nor

(3) Any employee or direct agent of a Licensee conducting the Business of such Licensee; nor

(4) To conduct a sale at public auction of articles of personal property which is conducted pursuant to a judicial order therefor; nor

(5) A disabled war veteran engaged in business as a Peddler; nor

(6) Farmers, poultrymen and horticulturists in the business of selling exclusively their own produce. This exemption shall not apply to nurseries or other commercial establishments who buy goods for resale as well as selling their own produce; nor

(7) Home occupations when accumulated gross receipts are less than five hundred dollars ($500) per year.

(b) Procedure. Any person claiming an exemption pursuant to this section shall file a verified statement with the License Officer stating the facts upon which the exemption is claimed. The License Officer, upon a proper showing contained in the verified statement, shall issue a License to such person claiming exemption under the relevant subdivision of this section, without payment to City of the tax required by this Chapter.

(c) Burden of Proof. The burden of proof in all cases, shall be upon the applicant to establish, pursuant to the provisions hereof, a valid basis for the exemption for the payment of a tax imposed by this Chapter.

A party may appeal an adverse decision of the License Officer under the provisions of this Chapter in the manner provided for in Article I, Chapter 4.

Nothing in this section, or any subsection hereof, shall exempt any person from complying with any other provision of this code or resolution enacted under authority of this Code.

The issuance of a License pursuant to this Chapter shall not entitle the Licensee or permittee to engage in any business or other activity in violation of any applicable law.

No License issued hereunder shall be transferred or assigned, nor shall such be construed as authorizing any person other than the licensee to engage in the licensed business, except as herein expressly provided.

In no event shall any mistake made by the License Officer in stating the amount of the tax or in receiving such tax prevent or prejudice the collection by the City of the amount of tax actually due, together with any penalty applicable thereto, and all costs of collection, from any person for conducting any business activity without a License or for refusing to pay the taxes specified herein. Persons who make overpayments, erroneous or duplicate payments shall be reimbursed upon approval of the City Manager.

For failure to pay a tax when due, the License Officer shall add a penalty of ten percent (10%) or ten dollars ($10.00), whichever is greater, of the amount of such tax on the last calendar day of each month after the due date thereof. In no event, shall any penalty imposed hereunder exceed an amount equal to one hundred percent (100%) of such tax.

The amount of any tax, penalty, and/or any other fees imposed hereunder shall be deemed to be a civil debt to the City. Any person carrying on Business without first having obtained a Business License from the City, shall be liable to City for an amount equal to the amount of such tax, penalty and filing and processing fee, if any, together with all appropriate costs of collection, including reasonable attorney fees, if litigation is reasonably required to collect the same.

All amounts due and unpaid, as and for business license taxes and/or penalties, and all reasonable costs of collection, including reasonable attorney fees, shall be collectable in civil actions filed in the name of the City. All remedies prescribed or permitted by law 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.

Any person violating any provision of this Chapter shall be guilty of a misdemeanor, and shall be subject to the penalty therefor, as set forth in Article I hereof. Any such person shall be guilty of a separate offense for each and every day during which a portion of which a violation of the provisions of this Chapter is committed, continued, or permitted to be continued, by such person.

The License Officer and any City police officer shall have, and may exercise, the authority to enter, free of charge, at any time, any place of business for which a License is required hereunder, and to demand the exhibition of a current License by any person engaged or employed in the transaction of such business. Failure to exhibit such License upon demand shall be deemed to be a violation of the provisions of this Chapter.

The conviction and punishment of any person having engaged in Business without a License, as required by this Chapter, shall not excuse or exempt such person from compliance with the provisions of this Chapter.