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Earlier editions: 2026-09

Title 5 — BUSINESS TAXES, LICENSES AND REGULATIONS

Portola Valley Municipal Code Ch. 5.16 Licenses

Portola Valley Municipal Code · 2026-10 edition · updated 2026-10-04 · Portola Valley

Cite as: Portola Valley Municipal Code Chapter 5.16 · Text as of 2026-10-04

5.16.010 - License required.

No person shall transact, engage in, or carry on any business within the town without first having procured a license from the town to do so, and having paid the tax prescribed by any of the provisions of Chapters 5.04 through 5.24 and 5.48, and having complied with any and all applicable regulations concerning the use and occupancy of the premises from which the business is to be conducted.

(Ord. 2019-429, § 2, 2019; Ord. 2000-329 § 4 (part), 2000)

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5.16.020 - Application.

Each person making an application for the first license to be issued under any of the provisions of Chapters 5.04 through 5.24 and 5.48, or for a license for a newly established business, shall furnish to the collector a sworn statement, on a form provided by the collector, setting forth the following information:

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

B. The place where such business is to be carried on, and if the business is not to be carried on at any fixed place of business, the place of residence of the owners of the business;

C. If the license is to be issued to a person doing business under a fictitious name, the names and places of residence of the owners of the business;

D. If the license is to be issued to a corporation or a partnership, the names and places of residence of the officers or partners thereof;

E. The number and description of any coin-operated devices owned by the applicant, together with the serial number of each device and the address of the location of such device; and

F. Any further information related to the applicant's business to be licensed which the collector may require to enforce any of the provisions of Chapters 5.04 through 5.24 and 5.48.

(Ord. 2000-329 § 4 (part), 2000)

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5.16.030 - Issuance.

The collector shall issue the licenses required to be obtained under any of the provisions of Chapters 5.04 through 5.24 and 5.48 upon persons making applications thereof furnishing the sworn statement when required, and paying the license tax imposed. Each issued license shall state upon its face the following information:

A. The name of person to whom issued;

B. The kind of business licensed;

C. The location of such business or the status as a sidewalk vendor as defined in Section 5.08.100;

D. The date of the expiration of the license; and

E. Such other information as shall be deemed necessary by the collector to enforce any of the provisions of Chapters 5.04 through 5.24 and 5.48.

(Ord. 2019-429, § 2, 2019; Ord. 2000-329 § 4 (part), 2000)

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5.16.040 - Licenses nontransferable—Amended licenses.

No license issued to any person shall be transferable to any other person. If a license is issued authorizing a person to transact, engage in, and carry on a business at a particular place, such licensee, upon an application thereof and the payment of a fee, may have the license at another location to which the business has been or is to be moved. A transfer of ownership of any business for which a license has been issued 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 constitute a transfer requiring the amendment of the license.

(Ord. 2000-329 § 4 (part), 2000)

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5.16.050 - Duplicate license.

Upon an application therefor and the payment of an administrative fee to be established by resolution the collector may issue a duplicate of any unexpired license which has been lost or destroyed.

(Ord. 2000-329 § 4 (part), 2000)

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5.16.060 - Renewal.

A. Licenses shall be renewed every year on or before July 1st for the coming July 1st through June 30th fiscal year.

B. When applying for the renewal of any license previously issued, the licensee shall submit to the collector, on a form provided by the collector, a sworn statement setting forth such information concerning the licensee's business during the preceding year as may be required to enable the collector to ascertain the amount of the license tax to be paid pursuant to Section 5.20.010.

(Ord. 2000-329 § 4 (part), 2000)

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5.16.070 - Keeping and posting of license—Producing for inspection.

A. Any person transacting, engaging in, and/or carrying on business at a fixed place of business in the town shall keep the license issued under any of the provisions of Chapters 5.04 through 5.24 and 5.48 posted in a conspicuous place upon the premises where such business is carried on. Any person transacting, engaging in, and/or carrying on a business, but not operating a fixed place of business in the town, shall keep the license issued under any of the provisions of Chapters 5.04 through 5.24 and 5.48 upon his/her person at all times while transacting, engaging in, and/or carrying on such business.

B. It is unlawful for any person to whom a license has been issued to fail or refuse to produce the license for inspection when required to do so by an agent of the town working under the direction of the collector.

(Ord. 2000-329 § 4 (part), 2000)

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5.16.080 - Sworn statements.

A. No sworn statement required to be filed shall be conclusive as to the matters set forth therein. The filing of a sworn statement shall not preclude the town from collecting any sum of money actually due and payable under any of the provisions of Chapters 5.04 through 5.24 and 5.48, by appropriate action.

B. If any person shall fail to file any required statement within the time prescribed, or if, after demand thereof made by the collector, such person shall fail to file a corrected statement, or if any person subject to the tax imposed by any of the provisions of Chapters 5.04 through 5.24 and 5.48 shall fail to apply for a license, the collector shall proceed in such manner as he/she may deem best to obtain the facts and information on which to base his/her estimate of the tax due. In the event such determination is made, the collector shall give notice of the amount so assessed by serving it personally or by depositing it in the United States mail, postage paid, addressed to the person so assessed at his/her last known address.

(Ord. 2000-329 § 4 (part), 2000)

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5.16.090 - Procedure.

A. Any person assessed with a license tax may, within fifteen days after the serving or mailing of the notice referred to in Section 5.16.080(B), make an appeal application in writing to the collector for a hearing on the amount of the license tax assessed. If an application for a hearing is not made within the time prescribed, the tax and penalties, if any, determined by the collector shall become final and conclusive and immediately due and payable. If an appeal application is made, the collector shall give not less than ten days written notice in the manner set forth in Section 5.16.080(B) to the person to show cause at a time and place fixed in the notice (which shall be not more than fifteen days after the receipt of the application for hearing) for why the amount specified therein should not be fixed for such tax and penalties. At such hearing the person may appear and offer evidence supporting the reason(s) such specified tax and penalties should not be fixed.

B. After a hearing on the amount of the tax assessed, the collector shall determine the proper tax to be paid and shall thereafter give written notice to the person so assessed in the manner set forth in Section 5.16.080(B) for giving notice of an assessment. The amount determined to be due shall be payable fifteen days after the date of the mailing of such notice, unless an appeal is made pursuant to Section 15.16.100(C).

(Ord. 2000-329 § 4 (part), 2000)

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5.16.100 - License revocation.

A. Licenses issued pursuant to any of the provisions of Chapters 5.04 through 5.24 and 5.48 may be revoked by the town if the licensee conducts, engages in and/or carries on his/her business in an unlawful manner or fails to comply with any of the provisions of Chapters 5.04 through 5.24 and 5.48.

B. Prior to the revocation of any license, the licensee shall be given notice of the proposed action in the manner set forth in this paragraph and shall be given an opportunity to be heard. If, within ten days after such notice of proposed action has been mailed to the licensee, he/she requests a hearing on the proposed revocation, a public hearing shall be held within thirty days after such request upon ten days' notice to the licensee. The town administrator shall conduct the hearing, and if, as a result thereof, the license is ordered revoked, the licensee shall have the right, within fifteen days after such order, to appeal the action to the council in the manner set forth in Section 15.16.100(C). Notice of the proposed revocation of any license, the date of the hearing, and the decision of the town administrator shall be given by serving the notice personally upon the licensee or by depositing it in the United States mail, postage paid, addressed to the licensee at the place of business set forth in the license.

C. Any person aggrieved by any decision of the town administrator pursuant to any of the provisions of Chapters 5.04 through 5.24 and 5.48 may appeal to the council by filing a written notice of appeal with the town administrator within fifteen days after the serving or mailing of the decision, excluding the day of mailing and including the last day.

D. The council shall fix a time and place for hearing the appeal but such hearing shall be within thirty days of the appeal. Further, the council shall cause or direct the town clerk to give notice of the hearing in writing to interested persons by serving notice personally or by depositing it in the United States mail, postage paid, addressed to the licensee at the place of business set forth in the license.

E. The council shall determine all questions raised on such appeals at the time of the hearing thereon.

F. No penalty provided under any of the provisions of Chapters 5.04 through 5.24 and 5.48 shall be imposed after the filing of an appeal or prior to the completion of the hearing of the appeal and the making of a determination of the subject of the appeal by the council.

(Ord. 2000-329 § 4 (part), 2000)

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