Rancho Palos Verdes Municipal Code Ch. 5.04 Business Licenses

This chapter may be cited and referred to as the "Business License Ordinance."

(Code 1981, § 5.04.010; Ord. No. 27, § 1(part), 1974)

It is the intent of this chapter to provide the city with a mechanism to collect business license taxes from businesses that have a physical presence within the city, or that enter the city to conduct business at any point. The business license tax will contribute to the general fund and will thereby partially offset the cost of providing city services, such as public roads and other public infrastructure and utilities. To that end, any business that provides services (including construction), supplies, or equipment to any individual or to any entity within the city, and which has any physical presence within the city, however fleeting, shall obtain a business license.

(Code 1981, § 5.04.015; Ord. No. 623, § 2, 8-6-2019)

The following words, terms and phrases, when used in this chapter, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

Business means and includes professions, trades, and occupations and all and every kind of calling whether or not carried on for profit.

City means the City of Rancho Palos Verdes, a municipal corporation of the State of California, in its present incorporated form or in any later reorganized, consolidated, enlarged or reincorporated form.

Collector means the city tax collector, finance director or other city officer charged with the administration of this chapter.

Gross receipts means and includes the total of amounts actually received or receivable from sales and the total amounts actually received or receivable for the performance of any act or service, of whatever nature it may be, for which a charge is made or credit allowed, whether or not such act or service is done as a part of or in connection with the sale of materials, goods, wares or merchandise. Included in gross receipts is all receipts, cash, credits, and property of any kind or nature, without any deduction therefrom on account of the cost of the property sold, the cost of materials used, labor or service costs, interest paid or payable, or losses or other expenses whatsoever. Excluded from gross receipts are the following:

1. Cash discounts allowed and taken on sales;

2. Credit allowed on property accepted as part of the purchase price and which property may later be sold;

3. Any tax required by law to be included or added to the purchase price and collected from the consumer or purchaser;

4. Such part of the sale price of property returned by purchasers upon rescission of the contract of sale as is refunded either in cash or by credit;

5. Amounts collected for others where the business is acting as an agent or trustee to the extent that such amounts are paid to those for whom collected, provided the agent or trustee has furnished the collector with the names and addresses of the others and the amounts paid to them;

6. Receipts of refundable deposits, except that refundable deposits forfeited and taken into income of the business shall not be excluded;

7. As to a real estate agent or broker, the sales price of real estate sold for the account of others except that portion which represent commission or other income to the agent or broker;

8. As to a retail gasoline dealer, a portion of their receipts from the sale of motor vehicle fuels equal to the motor vehicle fuel license tax imposed by and previously paid under the provisions of Revenue and Taxation Code pt. 2, div. 2 (Revenue and Taxation § 7301 et seq.);

9. As to a retail gasoline dealer, the special motor fuel tax imposed by section 4041 of title 26 of the United States Code (26 USC 4041) if paid by the dealer or collected by them from the consumer or purchaser;

10. As to a public utility or cable television company holding a franchise granted by the city under the Franchise Act of 1937, that portion of the receipts of such public utility or company upon which a franchise tax shall be computed and paid to the city under the provisions of said Act and the ordinance of the city granting such franchise.

Persons means and includes all domestic and foreign corporations, associations, syndicates, joint stock corporations, partnerships of every kind, clubs, Massachusetts business, or common law trusts, societies, and individuals transacting and carrying on any business in the city, other than as an employee.

Sale means and includes the transfer, in any manner or by any means whatsoever, of title to property for a 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 definitions 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 means an affidavit sworn to or before a person authorized to take oaths, or a declaration or certification made under penalty of perjury.

(Code 1981, § 5.04.020; Ord. No. 27, § 1(part), 1974; Ord. No. 63, § 1(A), 1975)

This chapter is enacted solely to raise revenue for municipal purposes and is not intended for regulation.

(Code 1981, § 5.04.030; Ord. No. 27, § 1(part), 1974)

Persons required to pay a license tax for transacting and carrying on any business under this chapter shall, except as otherwise specifically provided in this chapter, 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.

(Code 1981, § 5.04.040; Ord. No. 27, § 1(part), 1974)

A. There are imposed upon the businesses, trades, professions, callings and occupations specified in this chapter license taxes in the amounts prescribed in this chapter effective upon the effective date of the ordinance codified in this chapter. It is unlawful for any person to transact and carry on any business, trade, profession, calling or occupation which has any physical presence whatsoever within the city without first having procured a license from the city to do so and paying the tax prescribed in this chapter or without complying with any and all applicable provisions of this chapter.

B. 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 of the state. Persons not so required to obtain a license prior to doing business within the city nevertheless shall be liable for payment of the tax imposed by this chapter.

C. No business license issued by the city pursuant to this chapter shall be construed as authorizing any conduct or continuance of any illegal or unlawful business or practice, or the furnishing, sale, or providing of any service, good, or product that is illegal or prohibited under the laws of the United States, the laws of the state, the federal and state constitutions, this Code, or any other applicable law, ordinance, rule or regulation.

(Code 1981, § 5.04.050; Ord. No. 449U, § 2, 2006; Ord. No. 623, § 3, 8-6-2019)

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 or incidental to a business licensed under the provisions of this chapter shall not be deemed to be separate places of business or branch establishment; and provided further that any person conducting two 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 their option, pay only one tax calculated on all gross receipts of the businesses under the schedule that applies to the type of business of such person which requires the highest percentage payment on such gross receipts, except that a license fee as determined by the city council resolution for each additional branch or location shall be paid upon issuance.

(Code 1981, § 5.04.060; Ord. No. 27, § 1(part), 1974)

When any person by use of signs, circulars, cards, telephone book, or newspapers, advertises, holds out, or represents that they are in business in the city, or when any person holds an active license or permit issued by a governmental agency indicating that they are in business in the city, and such person fails to deny by a sworn statement given to the collector that they are not conducting a business in the city, or that their business does not require them to physically enter the city in any manner, including by their agents, representatives, or employees after being requested to do so by the collector, then these facts shall be considered prima facie evidence that they are conducting a business in the city.

(Code 1981, § 5.04.070; Ord. No. 27, § 1(part), 1974; Ord. No. 623, § 4, 8-6-2019)

A. None of the license taxes provided for by this chapter shall be so applied as to occasion an undue burden upon interstate commerce or be violative of the equal protection or due process clause of the Constitution of the United States or the constitution of the state.

B. In any case where a license tax is believed by a licensee or applicant for a license to place an undue burden upon interstate commerce or be violative of such constitutional clauses, they may apply to the collector for an adjustment of the tax. Such application may be made before, at, or within six months after payment of the prescribed license tax. The applicant shall, by sworn statement and supporting testimony, show this method of business and the gross volume or estimated gross volume of business and such other information as the collector may deem necessary in order to determine the extent, if any, of such undue burden or violation. The collector shall then conduct an investigation, and, after having first obtained the written approval of the city attorney, shall fix as the license tax for the applicant, an amount that is reasonable and nondiscriminatory, or if the license tax has already been paid, shall order a refund of the amount over and above the license tax so fixed. In fixing the license tax to be charged, the collector shall have the power to base the license tax upon a percentage of gross receipts or any other measure which will assure that the license tax assessed shall be uniform with that assessed on businesses of like nature, so long as the amount assessed does not exceed the license tax as prescribed by this chapter. Should the collector determine the gross receipts measure the license tax to be the proper basis, they may require the applicant to submit, either at the time of termination of applicant's business in the city, or at the end of each three-month period, a sworn statement of the gross receipts and pay the amount of license tax therefor, provided that no additional license tax during any one calendar year shall be required after the licensee has paid an amount equal to the annual license tax as prescribed in this chapter.

(Code 1981, § 5.04.080; Ord. No. 27, § 1(part), 1974)

A. Nothing in this chapter shall be deemed or construed to apply to any person transacting and carrying on any business exempt by virtue of the Constitution or applicable statutes of the United States or of the state from the payment of such taxes as are prescribed in this chapter.

B. 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.

C. 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.

D. 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 in this section.

E. Any person who does not physically conduct business in the city, or who conducts business in the city but requires no physical presence in the city whatsoever to conduct their business in the city, shall not be subject to the license tax. By way of nonexhaustive examples, any person who conducts all business in the city electronically, is not required to obtain a business license; on the other hand, site visits, plan review at city hall, or a meeting in the city, shall trigger the business license requirement.

(Code 1981, § 5.04.090; Ord. No. 27, § 1(part), 1974; Ord. No. 623, § 5, 8-6-2019)

A. Every person required to have a license under the provisions of this chapter shall make application as prescribed in this chapter 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:

1. The name of the person to whom the license is issued;

2. The business licensed;

3. The place where such business is to be transacted and carried on;

4. The date of the expiration of such license; and

5. Such other information as may be necessary for the enforcement of the provisions of this chapter.

B. Whenever the tax imposed under the provisions of this chapter is measured by the number of vehicles, devices, machines, or other pieces of equipment used, or whenever the license tax is measured by the gross receipts from the operation of such items, the collector shall issue only one license; provided that they may issue for each tax period for which the license tax has been paid one identification sticker, tag, plate, or symbol for each item included in the measure of the tax or used in a business where the tax is measured by the gross receipts from such items.

(Code 1981, § 5.04.100; Ord. No. 27, § 1(part), 1974)

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

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

2. 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;

3. 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 residences of those owning said business;

4. 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;

5. In all cases where the amount of license tax to be paid is measured by gross receipts or by the number of dwelling units, of square feet of commercial or industrial buildings constructed as provided in this chapter, or by the number of vehicles used or other computation, count or similar criteria, 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;

6. Any further information which the collector may require to enable them to issue the type of license applied for;

7. If the amount of the license tax to be paid by the applicant is measured by gross receipts or by the number of dwelling units or square feet of commercial or industrial buildings constructed as provided in this chapter, or by the number of vehicles used or other computation, count or similar criteria, they shall estimate the gross receipts or number of bedrooms and dwelling units or number of square feet of commercial or industrial buildings constructed, or the number of vehicles to be used or other criteria, respectively, for the period to be covered by the license to be issued. 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; provided, however, the amount of the license tax so determined shall be tentative only, and such person shall, within 30 days after the expiration of the period for which such license was issued, furnish the collector with a sworn statement, upon a form furnished by the collector, showing the actual gross receipts or number of dwelling units or square feet of commercial or industrial buildings constructed, or number of vehicles or other criteria, respectively, during the period of such license, and the license tax for such period shall be finally ascertained and paid on the basis of such actual gross receipts, number of bedrooms and dwelling units or square feet or number of vehicles or other criteria, as the case may be, after deducting from the payment found to be due, the amount paid at the time such first license was issued.

B. The collector shall not issue to any such person another license for the same, or any other business, until such person shall have furnished to them the sworn statement and paid the license tax as required in this section.

(Code 1981, § 5.04.110; Ord. No. 449U, § 3, 2006)

In all cases, the applicant for the renewal of a license shall submit to the collector for their guidance in ascertaining the amount of the license tax to be paid by the applicant, a sworn statement, upon a form to be provided by the collector, setting forth such information concerning the applicant's business during the preceding year (or such other period as may be applicable if the license tax period is less than one year) as may be required by the collector to enable them to ascertain the amount of the license tax to be paid by said applicant pursuant to the provisions of this chapter.

(Code 1981, § 5.04.120; Ord. No. 449U, § 4, 2006)

A. No statements shall be conclusive as to the matters set forth therein, nor shall the filing of the same preclude the city from collecting by appropriate action such sum as is actually due and payable under this chapter. Such statement and each of the several items therein contained shall be subject to audit and verification by the collector, their deputies, or authorized employees of the city, who are 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.

B. All persons subject to the provisions of this chapter shall keep complete records of business transactions, including sales, receipts, purchases, and other expenditures, and the number of dwelling units and number of square feet of commercial and industrial buildings constructed, if applicable, and shall retain all such records for examination by the collector. Such records shall be maintained for a period of at least three years. No person required to keep records under this section shall refuse to allow authorized representatives of the collector to examine said records at reasonable times and places.

(Code 1981, § 5.04.130; Ord. No. 27, § 1(part), 1974)

It is 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 or source or income, profits, losses, expenditures, or any particular thereof, or the number of dwelling units or the number of square feet of commercial or industrial buildings constructed or number of vehicles or other criteria for measurement of the tax 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; 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 under this chapter;

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 or court of law, upon subpoena;

C. The disclosure of information and results of examination of records of particular taxpayers, or relating to 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 their 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 amounts 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 subsection when in their 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 a claim asserted against them 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.

(Code 1981, § 5.04.140; Ord. No. 27, § 1(part), 1974)

A. If any person fails to file any required statement within the time prescribed, or if after demand therefor made by the collector, they fail 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 they may be able to obtain.

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

C. If such a determination is made the collector gives a notice of the amount so assessed by serving it personally or by depositing it in a branch of the United States post office in the county, postage prepaid, addressed to the person so assessed at their last-known address. Such person may, within 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. If such application is made, the collector shall cause the matter to be set for hearing within 30 days before the city council. The collector shall give at least ten days' notice to such person of the time and place of hearing in the manner prescribed above for serving notices of assessment. 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 in this section for serving notices of assessment.

(Code 1981, § 5.04.150; Ord. No. 27, § 1(part), 1974)

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 clerk of the council and depositing the amount of disputed license tax with the collector. The council shall thereupon fix a time and place of hearing by serving such notice personally or by depositing it in a branch of the United States post office in the county, postage prepaid, addressed to such person at their last-known address. The council shall have authority to determine all questions raised on such appeal. No such determination shall conflict with any substantive provision of this chapter.

(Code 1981, § 5.04.160; Ord. No. 27, § 1(part), 1974)

In addition to all other power, conferred upon him, the collector shall have the power, for good cause shown, to extend the time for filing any required sworn statement or application for a period not exceeding 30 days, and in such case to waive any penalty that would otherwise have accrued, except that seven percent simple interest shall be added to any tax determined to be payable.

(Code 1981, § 5.04.170; Ord. No. 27, § 1(part), 1974)

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 as determined by the city council resolution have the license amended to authorize the transacting and carrying on of such business under said license at some other location to which the business is or is to be moved; provided, further, that transfer, whether by sale or otherwise, 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 stockholders, bondholders, partnerships, or other persons holding an interest in a corporation or other entity defined in this chapter to be a person are regarded as having the real or ultimate ownership of such corporation or other entity.

(Code 1981, § 5.04.180; Ord. No. 27, § 1(part), 1974)

A duplicate license may be issued by the collector to replace any license previously issued under this chapter 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 as determined by the city council resolution.

(Code 1981, § 5.04.190; Ord. No. 27, § 1(part), 1974)

A. 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 carried on.

B. Any licensee transacting and carrying on business but not operating at a fixed place of business in the city shall keep the license upon their person at all times while transacting and carrying on the business for which it is issued.

C. Whenever identifying stickers, tags, plates, or symbols have been issued for each vehicle, device, machine, or other piece of equipment included in the measure of a license tax, the person to whom such stickers, tags, plates, or symbols have been issued shall keep firmly affixed upon each vehicle, device, machine, or piece of equipment the identifying sticker, tag, plate, or symbol which has been issued therefor at such locations as are designated by the collector. Such sticker, tag, plate, or symbol shall not be removed from any vehicle, device, machine, or piece of equipment kept in use, during the period for which the sticker, tag, plate, or symbol is issued.

D. No person shall fail to affix as required in this section any identifying sticker, tag, plate, or symbol to the vehicle, device, machine, or piece of equipment, for which it has been issued at the location designated by the collector, or to give away, sell, or transfer such identifying sticker, tag, plate, or symbol to another person, or to permit its use by another person.

(Code 1981, § 5.04.200; Ord. No. 27, § 1(part), 1974)

A. Unless otherwise specifically provided, all annual license taxes, under the provisions of this chapter, shall be due and payable in advance on January 1 of each year, and if not paid shall become delinquent on February 1 of such year, provided that license taxes covering new operations, commenced after January 1, may be prorated as of the first day of the quarter in which such new operation is commenced for the balance of the license period.

B. Except as otherwise provided in this chapter, license taxes, other than annual, required under this chapter shall be due and payable as follows:

1. Semiannual license taxes, measured by gross receipts, due on January 1 and July 1 of each year, delinquent 16 days thereafter;

2. Quarterly license taxes, measured by gross receipts, due on January 1, April 1, July 1 and October 1 of each year, delinquent 16 days thereafter;

3. Monthly license taxes, measured by gross receipts, due on the first day of each and every month, delinquent 11 days thereafter;

4. Weekly flat-rate license taxes due on Monday of each week in advance, delinquent three days thereafter;

5. Daily flat-rate license taxes due each day in advance, delinquent one day thereafter;

6. 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 and delinquent on expiration of like periods as provided in this section.

(Code 1981, § 5.04.210; Ord. No. 27, § 1(part), 1974)

A. For failure to pay a license tax when due, the collector shall add a penalty of five percent of said license tax on the delinquency date and a like penalty upon the expiration of each additional period of time thereafter equal to the period of time from the due date to the delinquency date, provided that the amount of such penalty to be added shall in no event exceed 50 percent of the amount of the license tax due. The penalty may be waived by the collector of proof satisfactory to the collector of absence of notice of accrual of the tax or of unusual or special circumstances not applicable to taxpayers generally that render imposition of the penalty inequitable or unjust.

B. No license or sticker, tag, plate, or symbol shall be issued, nor shall one which has been suspended or revoked be reinstated or reissued, to any person, who at the time of applying therefor is indebted to the city for any delinquent license taxes, unless such person, with the consent of the collector, enters into a written agreement with the city, through the collector, to pay such delinquent taxes, plus seven percent simple annual interest upon the unpaid balance, in monthly installments, or oftener, extending over a period of not to exceed one year.

C. In any agreement so entered into, such person shall acknowledge the obligation owed to the city and agree that, in the event of failure to make timely payment of any installment, the whole amount unpaid shall become immediately due and payable and that their current license shall be revocable by the collector upon 30 days' notice. In the event legal action is brought by the city to enforce collection of any amount included in the agreement, the prevailing party shall be entitled to recovery of all costs of suit, including reasonable attorneys' fees, incurred in any such legal action, where the city has elected, at the initiation of that individual action or proceeding, to seek recovery of its own attorneys' fees. In no such legal action shall an award of costs, including reasonable attorneys' fees, to a prevailing party exceed the amount of costs, including reasonable attorneys' fees, incurred by the city in the action or proceeding. The execution of such an agreement shall not prevent the prior accrual of penalties on unpaid balances at the rate provided in this chapter, but no penalties shall accrue on account of taxes included in the agreement after the execution of the agreement and during such time as such person is not in breach of the agreement.

(Code 1981, § 5.04.220; Ord. No. 27, § 1(part), 1974; Ord. No. 63, § 1(D), 1975; Ord. No. 570, § 4, 7-7-2015)

No refund of an overpayment of taxes imposed by this chapter shall be allowed in whole or in part unless a claim for refund is filed with the collector within a period of one year from the last day of the calendar month following the period for which the overpayment was made, and all such claims for refund of the amount of the overpayment must be filed with the collector on forms furnished by them and in the manner prescribed by him. Upon the filing of such a claim and when they determine that an overpayment has been made, the collector may refund the amount overpaid. Any person aggrieved by the decision of the collector may appeal to the city council in the manner provided in section 5.04.160 (Appeal).

(Code 1981, § 5.04.230; Ord. No. 27, § 1(part), 1974)

Except as expressly otherwise provided in this section or in section 5.04.250 (Classification A—Wholesale sales and automobile sales—Annual) or elsewhere in this chapter, every person who engages in business at a fixed place of business within the city shall pay a license tax measured by the gross receipts of such business within the city for the immediately preceding calendar year, at the rates and in the classifications set forth in this chapter.

(Code 1981, § 5.04.240; Ord. No. 27, § 1(part), 1974; Ord. No. 63, § 1(E), 1975)

Manufacturing and selling at wholesale, sales at wholesale, and sales of automobiles:

Minimum tax shall be as determined by the city council resolution for the first $50,000.00 of gross receipts or fractional part thereof, and in addition thereto a tax as determined by the city council resolution for each $1,000.00 or fractional part thereof of gross receipts in excess of $50,000.00.

(Code 1981, § 5.04.250; Ord. No. 27, § 1(part), 1974)

Minimum tax for retail sales, general services and other businesses shall be as determined by the city council resolution for the first $50,000.00 of gross receipts or fractional part thereof, and in addition thereto a tax as determined by the city council resolution for each $1,000.00 or fractional part thereof of gross receipts in excess of $50,000.00.

(Code 1981, § 5.04.260; Ord. No. 27, § 1(part), 1974)

Minimum tax for professions and specified services shall be as determined by the city council resolution for the first $50,000.00 of gross receipts or fractional part thereof, and in addition thereto a tax as determined by the city council resolution for each $1,000.00 or fractional part thereof of gross receipts in excess of $50,000.00.

(Code 1981, § 5.04.270; Ord. No. 27, § 1(part), 1974)

Minimum tax for commercial rentals shall be as determined by the city council resolution for the first $50,000.00 of gross receipts or fractional part thereof, and in addition thereto a tax as determined by the city council resolution for each $1,000.00 or fractional part thereof of gross receipts in excess of $50,000.00.

(Code 1981, § 5.04.280; Ord. No. 27, § 1(part), 1974)

(Code 1981, § 5.04.290; Ord. No. 27, § 1(part), 1974)

General building contractor; state license classification A and B-1, where not engaged in business as a residential builder or developer as defined in section 5.04.340 (Classification G—Residential builders, developers—Annual) or as a commercial or industrial builder or developer as defined in section 5.04.350 (Classification H—Commercial, industrial builders, developers—Annual): (annual) as determined by the city council resolution.

(Code 1981, § 5.04.300; Ord. No. 27, § 1(part), 1974; Ord. No. 63, § 1(F), 1975)

• Plumbing, gas, sewer and electrical contractor; state license classification C-10, C-36 and C-42.

Plumbing, gas, sewer and electrical contractor; state license classification: C-10, C-36 and C-42: (annual) as determined by the city council resolution.

(Code 1981, § 5.04.310; Ord. No. 27, § 1(part), 1974)

Subcontractors and specialty contractor and all other contractors: (annual) as determined by the city council resolution.

(Code 1981, § 5.04.320; Ord. No. 27, § 1(part), 1974)

Every person who engages in a business specified in this section or in sections 5.04.340 (Classification G—Residential Builders, Developers—Annual) and 5.04.350 (Classification H—Commercial, Industrial Builders, Developers—Annual), at a fixed place of business or at a building, construction or development site or location within the city shall pay a license tax measured by the number of bedrooms and/or dwelling units constructed by such person in the city computed as set forth in sections 5.04.340 (Classification G—Residential Builders, Developers—Annual) and 5.04.360 (Computation of Tax) or the number of square feet of commercial or industrial building constructed by such person in the city computed as set forth in sections 5.04.350 and 5.04.360. Such license tax measurement shall be based upon construction during the tax year. The applicant shall initially estimate the number of bedrooms and dwelling units or square feet of commercial or industrial buildings to be constructed in the city during the tax year and the collector shall determine the amount of license tax in like manner as provided in section 5.04.110. The amount of license tax so determined shall be paid by the applicant, subject to final ascertainment and adjustment at the end of the tax year on the basis of the actual number of bedrooms, dwelling units or square feet of commercial or industrial buildings constructed during the tax year in like manner as provided in section 5.04.110.

(Code 1981, § 5.04.330; Ord. No. 27, § 1(part), 1974; Ord. No. 63, § 1(G), 1975)

A. Includes all persons engaged in the business of building, construction or development of new residential housing in the city, whether performed or accomplished in whole or in part by employees, contractors, subcontractors or others, whether for, or for the account of, the builder or developer or for others, for human occupancy, and whether for sale, rental, lease, or otherwise: Minimum tax $20.00 per year; $500.00 per bedroom not to exceed a maximum of $1,000.00 per dwelling unit constructed in the city per year.

B. The term "dwelling unit" means and includes any structure or dwelling designed for human occupancy as a place of abode, which has one or more rooms with or without a kitchen or cooking facilities, except a "hotel" as defined in section 139.2 of the County Ordinance No. 1494, Zoning Ordinance. The term "bedroom" means and includes any room in a dwelling unit which is determined by the city engineer to be intended, designed or constructed so as to be suitable for use to accommodate the sleeping needs of a resident or guest of a dwelling unit.

C. General building contractors having a state contractor's license A or B-1 and engaged solely in contracting to build or building for an owner or principal for a fee or other compensation and having no ownership interest or option or contract right to acquire an ownership interest in the project are not included in the classification provided for in this section.

(Code 1981, § 5.04.340; Ord. No. 27, § 1(part), 1974; Ord. No. 63, § 1(H), 1975)

A. Includes all persons engaged in the business of building, construction or development of new commercial or industrial buildings in the city, whether performed or accomplished in whole or in part by employees, contractors, subcontractors or others, whether for, or for the account of, the builder or developer or for others, and whether for sale, rental, lease or otherwise. Commercial or industrial construction includes all construction which is determined by the city engineer to be designed or constructed for use or occupancy for any purpose other than for human occupancy as a dwelling or place of abode, or structures or facilities incidental or ancillary thereto: Minimum tax $20.00 per year; $0.30 per square foot of gross building area constructed in the city per year.

B. General building contractors having a state contractor' s license A or B-1 and engaged solely in contracting to build or building for an owner or principal for a fee or other compensation and having no ownership interest or option or contract right to acquire an ownership interest in the project are not included in the classification provided for in this section.

(Code 1981, § 5.04.350; Ord. No. 27, § 1(part), 1974; Ord. No. 63, § 1(I), 1975)

The amount of tax payable under the provisions of sections 5.04.340 and 5.04.350 shall be measured by computing the number of bedrooms and dwelling units as provided in section 5.04.340, and the number of square feet of commercial and industrial building as provided in section 5.04.350, respectively, as follows:

A. If a building permit is issued during the year for such construction the number of bedrooms, dwelling units, and/or square feet of commercial or industrial construction, as the case may be, for which such permits are issued shall be included;

B. If a certificate of occupancy is issued during the year for any such construction the number of bedrooms, dwelling units, and/or square feet of commercial or industrial construction, as the case may be, for which any such certificate of occupancy is so issued shall be included, excluding therefrom, however, any construction theretofore included in the computation by virtue of the issuance of a building permit by the city as provided in subsection A of this section;

C. If construction is in progress during the year pursuant to a building permit issued before the beginning of the year, and such construction is not completed so that a certificate of occupancy issues with respect thereto during the year, and by virtue thereof such construction has not been included in computing the measurement of the tax under the provisions of either subsection A or B of this section, then the number of bedrooms, dwelling units or square feet of commercial or industrial building, as the case may be, under construction, at any time during the year shall be included in computing such tax measure for the year;

D. In no event shall any construction be included more than once in computing the measure of tax payable under this chapter.

(Code 1981, § 5.04.360; Ord. No. 27, § 1(part), 1974)

A. The amounts of all excise taxes which have been paid to the city by any builder or developer under the provisions of chapter 3.20 with respect to any residential, commercial or industrial construction or occupancy, shall be credited against the amount of license tax which would otherwise be measured in whole or in part by the same construction and payable by such builder or developer under the provisions of sections 5.04.330 through 5.04.370. The amount of license taxes paid to the city by any builder or developer under the provisions of this chapter for any tax year shall be credited against the amounts of excise tax which would otherwise become payable during such year under the provisions of chapter 3.20 with respect to construction or occupancy of residential, commercial or industrial building, the construction of which have been included in the measure of such license tax. It is the intent of this section that one tax shall be imposed upon a builder or developer with respect to construction and occupancy of residential, commercial and industrial buildings and that in no event shall double taxation be imposed by virtue of the provisions of chapter 3.20.

B. A builder or developer within the meaning of sections 5.04.330, 5.04.340 and 5.04.350 shall not be required to pay the license tax imposed upon contractors under the provisions of sections 5.04.340 through 5.04.320 with respect to any residential, commercial or industrial construction as to which such licensee is a builder or developer.

(Code 1981, § 5.04.370; Ord. No. 27, § 1(part), 1974; Ord. No. 63, § 1(J), 1975)

The minimum license fee for a taxicab business shall be as determined by the city council resolution. There shall be an additional license tax per year as determined by the city council resolution for each taxicab in excess of two which transports persons for hire upon or over the public streets of the city.

(Code 1981, § 5.04.380; Ord. No. 27, § 1(part), 1974)

The minimum license tax for a refuse, rubbish and/or garbage collection and removal business shall be $150.00 per year. There shall be an additional license tax per year as determined by the city council resolution for each collection truck in excess of one which utilizes the public streets of the city for refuse, rubbish or garbage collection or removal.

(Code 1981, § 5.04.390; Ord. No. 27, § 1(part), 1974)

Every person engaged in any business not otherwise specifically taxed by other provisions of this chapter who uses any motor vehicle over the public streets of the city for picking up, transporting and/or delivering any goods, wares or merchandise in the course of such business shall pay a minimum license tax of $20.00 per year. There shall be an additional license tax per year as determined by the city council resolution for each such motor vehicle in excess of one utilizing the public streets of the city for such business.

(Code 1981, § 5.04.400; Ord. No. 27, § 1(part), 1974)

Every person engaged in the business of displaying advertising on bus stop benches in the city shall pay a minimum license tax per year as determined by the city council resolution plus an amount as determined by the city council resolution for each bench within the city used for such advertising in excess of five such benches.

(Code 1981, § 5.04.410; Ord. No. 27, § 1(part), 1974)

A. General. Every person engaged in a business in classification A, B or C, as defined in this chapter, and not having a fixed place of business within the city, shall pay a license tax equal to twice the amount of the license tax imposed on businesses within said classifications having a fixed place of business within the city, except as provided in subsection B of this section.

B. Itinerant street vendors. Itinerant street vendors, hawkers, peddlers, itinerant merchants and other transient vendors of merchandise shall pay a license tax as determined by the city council resolution, plus an additional tax as determined by the city council resolution for each wagon, cart, vehicle or temporary location in excess of one, within the city.

(Code 1981, § 5.04.420; Ord. No. 27, § 1(part), 1974)

A. In any case where a licensee or an applicant for a license believes that their individual business is not assigned to the proper classification under this chapter because of circumstances peculiar to it, as distinguished from other businesses of the same kind, they may apply to the collector for reclassification. Such application shall contain such information as the collector may deem necessary and require in order to determine whether the applicant's individual business is properly classified. The collector shall then conduct an investigation, following which they shall assign the applicant's individual business to the classification shown to be proper on the basis of such investigation. The proper classification is that classification which, in the opinion of the collector, most nearly fits the applicant's individual business. The reclassification shall not be retroactive but shall apply at the time of the next regularly ensuing calculation of the applicant's tax. No business shall be classified more than once in one year.

B. The collector shall notify the applicant of the action taken on the application for reclassification. Such notice shall be given by serving it personally or by depositing it in a United States post office or postal branch in the county, postage prepaid, addressed to the applicant at their last-known address. Such applicant may, within 15 days after the mailing or serving of such notice, make written request to the collector for a hearing on their application for reclassification. If such request is made within the time prescribed, the collector shall cause the matter to be set for hearing before the city council within 30 days. The collector shall give the applicant at least ten days' notice of the time and place of the hearing in the manner prescribed in this subsection for serving notice of the action taken on the application for reclassification. The council shall consider all evidence adduced and its findings thereon shall be final. Written notice of such findings shall be served upon the applicant in the manner prescribed in this subsection for service of notice of the action taken on the application for reclassification.

(Code 1981, § 5.04.430; Ord. No. 27, § 1(part), 1974)

All business license taxes and other fees or charges specified in this chapter shall be changed on January 1 of each year, as follows:

A. On January 1 of each year, all such taxes and other fees or charges may be increased in an amount not to exceed the Consumer Price Index-U, as published by the U.S. Bureau of Labor Statistics, or the equivalent or successor index; provided that the increase in tax pursuant to the CPI-U shall be equal to or less than the increase to the tax in an amount to be determined by adding to the amount of the tax or other fee or charge in the previous calendar year.

B. Annual business license increases shall be instituted following consideration and approval by the city council based on annual analysis and recommendation by the director of finance.

(Code 1981, § 5.04.440; Ord. No. 27, § 1(part), 1974; Ord. No. 105U, § 1, 1978; Ord. No. 623, § 6, 8-6-2019)

The collector may make rules and regulations not inconsistent with the provisions of this chapter as may be necessary or desirable to aid in the interpretation or enforcement of the provisions of this chapter.

(Code 1981, § 5.04.450; Ord. No. 27, § 1(part), 1974)

A. It shall be the duty of the collector, and they are directed, to enforce each and all of the provisions of this chapter, and the chief of police shall render such assistance in the enforcement of this chapter as may from time to time be required by the collector or the city manager.

B. The collector in the exercise of the duties imposed upon them under this chapter, and acting through their deputies or duly authorized assistants, shall examine or cause to be examined all places of business in the city to ascertain whether the provisions of this chapter have been complied with.

C. The collector and each and all of their assistants and any police officer shall have the power and authority (upon obtaining an inspection warrant therefor) to enter, free of charge, and at any reasonable time, any place of business required to be licensed in this chapter and demand an exhibition of its license. Any person having such license theretofore issued, in their possession or under their control, who willfully fails to exhibit the same on demand, shall be guilty of a misdemeanor and subject to the penalties provided for by the provisions of this chapter. It shall be the duty of the collector and each of their assistants to cause a complaint to be filed against any and all persons found to be violating any of said provisions.

(Code 1981, § 5.04.460; Ord. No. 27, § 1(part), 1974)

The amount of any license tax and penalty imposed by the provisions of this chapter shall be deemed a debt to the city. An action may be commenced in the name of the city in any court of competent jurisdiction, for the amount of any delinquent license tax and penalties.

(Code 1981, § 5.04.470; Ord. No. 27, § 1(part), 1974)

All remedies prescribed under this chapter 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 of this chapter.

(Code 1981, § 5.04.480; Ord. No. 27, § 1(part), 1974)

Any person violating any of the provisions of this chapter or knowingly or intentionally misrepresenting to any officer or employee of this city any material fact in procuring the license provided for in this chapter 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 city jail for a period of not more than six months, or by both such fine and imprisonment.

(Code 1981, § 5.04.490; Ord. No. 27, § 1(part), 1974)

The adoption of this chapter shall not in any manner be construed to affect prosecution for violation of any other provision of this Code or of any ordinance of the city committed prior to the effective date of this chapter, nor be construed as a waiver of any license, permit 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 or provision of this Code to be posted, filed, or deposited, and all rights and obligations thereunto appertaining shall continue in full force and effect.

(Code 1981, § 5.04.500; Ord. No. 27, § 1(part), 1974)

If any section, subsection, sentence, clause, phrase or portion of this chapter is for any reason held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of this chapter. The city council declares that it would have adopted this chapter and each section, subsection, sentence, clause, phrase or portion thereof, irrespective of the fact that any one or more sections, subsections, clauses, phrases or portions is declared invalid or unconstitutional.

(Code 1981, § 5.04.510; Ord. No. 27, § 1(part), 1974)