Redwood City Municipal Code § 32.111 License Term

There are hereby imposed upon the businesses, trades, professions, callings and occupations specified in this Article license taxes in the amounts hereinafter prescribed. It shall be unlawful for any person to transact or carry on any business, trade, profession, calling or occupation in the City without first having obtained a license from the Director so to do or without complying with any and all applicable provisions of this Article.

(Ord. No. 2016, § 2, 5-7-90)

All licenses shall be prepared and issued by the Director upon payment of the sum to be paid therefor, and each license so issued shall state upon the face thereof the following:

A. The name of the person to whom the license is issued.

B. The kind of business licensed thereby.

C. The location of the business licensed thereby.

D. The date of expiration of the license.

E. The license number.

F. Such additional information as the Director shall determine to be appropriate for inclusion on the face of the license.

(Ord. No. 2016, § 2, 5-7-90)

All license taxes due hereunder shall be paid in advance in the lawful money of the United States at the office of the Director. All license taxes due hereunder shall be due and payable and delinquent as follows:

A. General: Except as provided in subdivision B hereinafter, all license taxes shall be due and payable on or before the first day of the period for which the license is issued and shall become delinquent thirty (30) calendar days thereafter.

B. Daily, Weekly, Monthly Period: All license taxes issued for a daily, weekly or monthly period shall be payable in advance of the commencement of business of the business specified therein and shall be delinquent upon commencement of such business.

(Ord. No. 2016, § 2, 5-7-90)

To all delinquent license taxes there shall be added a penalty of ten percent (10%) of the amount of the tax due plus an additional ten percent (10%) for each month delinquent thereafter providing that the amount of any penalty shall in no event exceed one hundred percent (100%) of the amount of the license tax due.

(Ord. No. 2016, § 2, 5-7-90)

No proration of any license tax due hereunder shall be made for any portion of the period for which a license tax is payable; except that for a license issued for a business which shall commence after September 30 of any year, the total license tax calculated in accordance with Section 32.146 or 32.147, as applicable, shall be reduced by one-quarter (¼). For businesses commencing after March 31 of any year the total license tax calculated in accordance with Section 32.146 or 32.147, as applicable, shall be reduced by three-quarters (¾).

(Ord. No. 2016, § 2, 5-7-90; Ord. No. 2089, § 2, 5-8-95)

Notwithstanding the provisions of Section 32.108, any person who has conducted or operated a business prior to the commencement of the current fiscal year (described) hereinafter in Section 32.111 for which a business license tax is due and payable without payment of the business license tax due and payable for each such prior fiscal year shall pay a business license tax for such prior year or years plus a penalty of one hundred fifty dollars ($150.00) for each prior fiscal year during which such business had been operated or conducted without payment of the business license tax then payable. The foregoing delinquency payments shall be applicable irrespective of whether such person has conducted or operated the business for which the license tax had not been paid at the same or a different location.

(Ord. No. 2016, § 2, 5-7-90)

Business license taxes payable pursuant to this Article shall be payable on a fiscal year basis (commencing July 1 of any one year and expiring June 30 the next following year) such that, irrespective of the date of issuance of the business license for which a license tax is payable, said license shall expire at twelve o'clock (12:00) midnight on June 30 of the fiscal year for which the business license is issued.

(Ord. No. 2016, § 2, 5-7-90)

Separate licenses shall 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 such license; provided that warehouses and distributing plants used in connection with and incidental to a business licensed under the provisions of this Article shall not be deemed to be separate places of business or branch establishments.

(Ord. No. 2016, § 2, 5-7-90)

If a person engages in two (2) or more separate businesses at the same location, such person shall pay a separate and distinct business license tax for each and shall be issued a separate and distinct business license for each such business.

(Ord. No. 2016, § 2, 5-7-90)

Any person who has been issued a business license and who has paid the business license tax therefor and whose license has been lost or destroyed may obtain a duplicate license upon filing an affidavit or declaration under penalty of perjury attesting to such loss or destruction and upon paying to the Director a sum of ten dollars ($10.00).

(Ord. No. 2016, § 2, 5-7-90)

No business license issued pursuant to this Article shall be transferable between persons or licensees; provided, however, that a license issued to a person for a business conducted at one location may be transferred by that person to another location in the City; provided, further, that the address specified on the business license shall be amended by the Director to reflect the new location.

(Ord. No. 2016, § 2, 5-7-90)

All licenses must be kept and posted in the following manner:

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 his person at all times while transacting and carrying on such business.

C. Any licensee to whom a license has been issued, which license is determined by the number of vehicles used by said licensee in the conduct of his business in this City, shall prominently display within each such vehicle a sticker, device, sign or license facsimile provided by the Director for identifying such business.

(Ord. No. 2016, § 2, 5-7-90)

No business license tax or any portion thereof shall be refundable except in the case of an error in the determination of the amount of the license tax or in the event of double payment for a license. Claims for refunds based on the foregoing reasons must be made within three (3) years of the discovery of such error in calculation or overpayment.

(Ord. No. 2016, § 2, 5-7-90)