Port Hueneme Municipal Code Part B License Procedure

No person shall engage in, or conduct, any Business in the City without first paying the Business License Tax for such Business, in the amounts hereinafter set forth, and obtaining the License therefor, except that no person who is an employee or who is the direct representative of a licensee shall be required to obtain such License or pay such tax for the doing of any work in the Business of such licensee.

Separate Business Licenses shall be obtained, and the required fees paid therefor, for each branch or separate place of business which is a part of any business licensed, or required to be licensed hereunder.

No License issued pursuant to this Chapter shall be transferable except as herein provided:

(a) Change in Location. Where a License is issued to a person at a particular place, such License may, upon application therefor, and upon payment of a filing and processing fee in the sum of five dollars ($5.00), be amended so as to authorize the transacting and carrying on of such Business under said License at a different location.

(b) Sale of Business. Where a Business is sold, the License for such Business may be amended upon the payment of a five dollar ($5.00) filing and processing fee by the new owner, and such new owner or transferee shall be entitled to credit for any License taxes paid by his predecessor.

A duplicate License shall be issued by the License Officer to replace any License previously issued thereunder which has been lost or destroyed, upon the Licensee filing an affidavit attesting to such fact, and the payment of a filing and processing fee in the sum of five dollars ($5.00).

All Licenses shall be kept by the Licensee conspicuously posted and located on the premises utilized by the Licensee. 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 person at all times while transacting and carrying on such Business. Any Licensee to whom a License has been issued for the operation of a wheeled vehicle shall be issued, at the option of the License Officer, in addition to the License certificate, a paper or metal license device, as prescribed by the City Manager. Said device shall at all times during the effective dates thereof be affixed to the vehicle in a location open to public view.

Every person required to have a License under the provisions of this Chapter shall make an application therefor, in a form prescribed by the City Manager, to the License Officer of the City. Upon the payment of the prescribed tax therefor, the License Officer shall issue to such person a License which shall contain:

(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; and

(e) Such other information as may be deemed necessary.

In all cases where the amount of Business License Tax to be paid by any person is based upon the amount of Gross Receipts, such person shall, before obtaining a License, render to the License Officer for his guidance, a written statement showing the total amount of Gross Receipts, or facts upon which the License Officer may determine the License tax, based upon Gross Receipts. Such statement shall be filed within ten (10) days of the commencement of such Business, or within five (5) days after written notice so to do given to such person by the License Officer.

All statements filed pursuant to the provisions of this section shall be deemed confidential in character and shall not be subject to public inspection. It shall be the duty of the License Officer to preserve and keep such statements so that the contents thereof may not become known to any unauthorized person. The filing of a false statement hereunder shall be deemed to be a violation of this Code.

Such statements shall not be conclusive upon the City or upon any officer thereof as to the matters set forth therein, and the same shall not prejudice the rights of the City to recover any amount that might be ascertained to be actually due from such person. The correctness of all such statements shall be subject to verification by the License Officer of the City who is hereby authorized and empowered to inspect and audit the books and records of any and all persons licensed to carry on any business in this City for which a tax based upon gross receipts is imposed.

If any person fails to file any required statement or application within the prescribed time, the License Officer shall assess an estimated tax, the minimum amount of which shall be in the sum of $100.00. Thereafter, the License Officer shall take the steps necessary to ascertain the correct amount of the tax actually due, which, in any event, shall not be less than $100.00, plus any applicable penalties. The License Officer shall give the person conducting such Business written notice of the determination made pursuant hereto, which determination shall be final and conclusive, unless within ten (10) days after the mailing of such notice, such person files with the License Officer a written statement showing good cause. "Good cause" for the purpose of this section, means mistake, inadvertence, surprise or excusable neglect resulting in a failure to timely file such statement. If good cause is shown, the License Officer shall permit the late filing of such statement.

(a) Those Businesses which begin business for the first time shall pay a minimum tax of $100.00 during the first tax year of their business operations or portion thereof.

(b) During the second tax year the Businesses mentioned above shall pay a Business License Tax based upon Gross Receipts. The Gross Receipts shall be determined as follows:

(1) The total Gross Receipts earned during the first tax year of its Business operations shall be divided by the months of Business operation to obtain an average monthly Gross Receipts.

(2) The average monthly Gross Receipts shall be multiplied by twelve (12) to obtain the yearly Gross Receipts that shall be reported on the Gross Receipts statement.

(3) The tax shall be paid on that computed yearly Gross Receipts.

(c) During the third and following years the tax will be based upon the total Gross Receipts earned during the previous year.

Annual Licenses shall be valid for one (1) year beginning on July 1 and ending on June 30 of the next succeeding calendar year.

All annual License taxes, other than such taxes based upon Gross Receipts imposed hereunder, shall be due and payable in lawful money of the United States, in advance, on the first day of July of each year. Any person doing business for less than the full year, and for which Business an annual License tax is required, shall pay the amount of the License tax for a full year except that the tax for any such License for a new Business issued on or after the first of July of any year for the remainder of such License year for the conduct of such Business shall be prorated from the date of issue.

Except as otherwise herein provided, License tax fees, other than annual, and other than those based upon Gross Receipts imposed hereunder, shall not be prorated and shall be due and payable in advance in lawful money of the United States, as follows:

(a) Quarterly License taxes on the first day of October, January, April, and July of each year; such taxes shall be delinquent on the tenth (10th) day after the same are due;

(b) Monthly License taxes on the first day of each and every calendar month; such taxes shall be delinquent on the fifth (5th) day after the same date due;

(c) Weekly License taxes on Monday of each week; such taxes shall be delinquent the day following the due date thereof;

(d) Daily License taxes each day in advance; such taxes shall be delinquent the day following the due date thereof.

No License shall be issued or authorized for any period of time other than those provided in this Chapter.

The owner and/or the operator of a mechanical, amusement or vending machine which dispenses a product or renders a service must affix in a conspicuous place on the same a permanent identification plate stating the name of the owner and/or operator, his address and his telephone number.

(a) Concurrently with the issuance of a Business License for a mechanical amusement device and/or vending machine, the License Officer may issue at his option and furnish an identification card or device, as prescribed by the City Manager, for each such machine so licensed, which shall not be transferable. Such identification card or device shall be and remain attached to said device or machine at all times. Such identification cards or devices shall be issued by the License Officer for new or replacement machines upon the payment of a filing and processing fee of two dollars ($2.00) each. Such identification devices shall be valid so long as a License allowing such Business is in full force and effect.

(b) Each person owning or operating either mechanical amusement devices or vending machines, shall file with the License Officer a complete list of all such machines or devices owned by him or under his control and operated within the City, including the kind of machine or device, its serial number, the location where each machine or device is to be operated, and such other information as the License Officer deems necessary upon a form provided by the License Officer. The owner, or person in control of the Business establishment, wherein the machine or device is located, shall be responsible for the full amount of the Business License Tax, together with penalties and other fees, required hereunder if the owner of the machine or device has not paid the same.

(c) Licenses shall be issued for each machine but only for one specific location within the City. If a machine is to be moved, a new License must be obtained and a transfer fee of two dollars ($2.00) must be paid.

The License Officer shall seal the coin opening or slots in a manner which will render inoperative the coin operating device upon any vending machine or any mechanical amusement device which is available to the public for operation, and to which no City identification card or device is attached, as required by this Code.

A filing and processing fee in the amount of five dollars ($5.00) shall be paid to the License Officer by the owner or operator of any such vending machine or mechanical amusement device so sealed for the removal of any such seal. No person shall operate or permit the operation of any machine so sealed without first submitting evidence to the License Officer that a valid Business License is in effect and that the filing and processing fee has been paid. It shall be unlawful for any person other than the License Officer to break or remove any such seal or remove the machine from the premises while the seal is on the machine.

The City Manager shall promulgate administrative regulations for Business License procedures and definitions not specifically provided for in this Chapter.

Any person holding a Business License issued by the City pursuant to subsections (e) or (j) or (w), of Section 5031 of this Code, which License or Licenses authorize the conduct of a Business by Vehicle, a Peddler, a Solicitor or a Itinerant Vendor, or the distribution pursuant to said License shall only conduct such Business between the hours of 8:00 A.M. and 6 P.M. of any calendar day. The purpose of the regulation imposed by this section is to secure the security and safety of the residents of the City and the integrity of residential areas of the City.