Rialto Municipal Code Ch. 5.04 General Provisions

In the exercise, where applicable, of the city police powers, and in all other cases for the purpose of revenue, each and every kind of business or profession transacted and carried on within the city limits, including shows, exhibitions and lawful games carried on therein, is required to be licensed and the license fee shall be paid to the collector at the rates designated in this chapter, annually payable between January 1st and 31st of each calendar year or between July 1st and July 31st of each year unless otherwise fixed herein.

(Ord. 1234 (part), 1995: Ord. 983 (part), 1986)

(Ord. No. 1587, § 1, 3-14-17)

For the purposes of this chapter, unless otherwise apparent from the context, certain words and phrases used in this chapter are defined as follows:

"Books" or "set of books" mean any set of bookkeeping records which is maintained for the purpose of financial recordkeeping in conjunction with the conduct of a business as defined in subsection A of this section.

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

"City" means the City of Rialto, a municipal corporation of the state, in its present incorporated form or in any later reorganized, consolidated, enlarged or reincorporated form.

"Collector" means the city official charged by the city administrator with the administration of the provisions hereof.

"Distribution facility" means and includes any person, firm or corporation that conducts, manages, or carries on a business consisting principally of warehousing and/or distribution activities for any product or component, including but not limited to goods, wares, consumer products, materials or merchandise.

"Documentary evidence" means and includes writings that contain information about the gross receipts of a business, the gross value of merchandise shipped by a business, the square footage of a distribution facility or warehouse, as defined in Section 5.14.010, of a business, the state contractor's license of a business, the state license of a professional service, as defined in Section 5.14.010, of a business, the number of machines of a business or the number of employees of a business; but "documentary evidence" does not mean or include any document that is not specifically required by any other provision of this code such as a state or federal income tax return, or personal information of any person.

"Gross receipts" mean and include the total amount 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 material, goods, wares or merchandise. Included in "gross receipts" shall be all receipts, cash, credits, and property of any kind or nature, without any deductions therefrom on account of the cost of the property sold, the cost of materials used, labor or services costs, interest paid or payable, or losses, or other expenses whatsoever. Excluded from "gross receipts" shall be 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 in, 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 the persons for whom collected, provided the agent or trustee has furnished the collector with the names and addresses of such other persons and amounts paid to them;

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

7. As to property management, the gross receipts involving three or less residential units and a lessor of only one commercial rental unit;

8. As to a retail gasoline dealer, a portion of his/her receipts from the sale of motor vehicle fuels equal to the motor vehicle fuel license taxes imposed by, and previously paid pursuant to, the provisions of Part 2 of Division 2 of the Revenue and Taxation Code of the state;

9. As to a retail gasoline dealer, the special motor fuel taxes imposed by the provisions of Section 4041 of Title 26 of the United States Code if paid by the dealer or collected by him/her from the consumer or purchaser; and

10. Uncollectable chargeoffs.

For distribution facilities, gross receipts shall be equal to the value of merchandise shipped annually from the facility.

"Manufacturer," includes any person, firm, or corporation that conducts, manages, or carries on a business consisting mainly of packing, carrying or selling at wholesale, making or processing any goods, wares, merchandise or produce.

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

"Professional service" includes any person, firm, or corporation that conducts, manages or carries on a profession or vocation that is licensed by the State of California including the activities related to the licensed profession, consulting, and/or activities that require a period of specialized training.

"Retail merchant, food" includes any person, firm, or corporation that conducts, handles or carries on a business consisting mainly of the operation of a food establishment that prepares or serves or sells food of any type, including grocery stores and restaurants.

"Retail merchant, non-food" includes any person, firm, or corporation that conducts, manages or carries on a business consisting mainly of the selling of goods, wares, or other items of value at retail.

"Sale" means and includes the transfer, in any manner or by any means whatsoever, of title to property 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. Such definition shall not be deemed to exclude any transaction which is or which, in effect, results in a sale within the contemplation of law.

"Service business" includes any person, firm or corporation that provides services, performs physical labor or other skills for the benefit of others, and which does not provide any retail sales.

"Sworn statement" means an affidavit sworn to before a person authorized to take oaths, or a declaration or certification made under penalty of perjury.

"Truck deliveries" includes any person, firm, or corporation that conducts and carries on any business in the city that entails making deliveries within the city in connection with any business that may be conducted elsewhere, and that utilizes, automobiles, or other similar vehicles, in connection with such business or delivery, and includes those persons, firms, or corporations not having a fixed place of business within the city that delivers goods, wares, or merchandise of any kind by vehicle, other than a certified highway carrier on a regular route, or who is not otherwise licensed by the city.

"Warehouse" means and includes any enclosed place used strictly for the storage of materials, supplies and similar items for any period of time, and used in conjunction with a business whose principal business address is at a different location within the city limits.

"Wholesaler" includes any person, firm, or corporation that conducts or manages a business consisting mainly of selling goods, or merchandise at wholesale prices, including the sales of automobiles or other vehicles.

(Ord. 1234 (part), 1995: Ord. 1009 § 1, 1987; Ord. 983 (part), 1986)

(Ord. No. 1513, § 1, 8-14-12; Ord. No. 1583, §§ 1, 2, 1-10-17)

When any person, firm or corporation shall, by the use of signs, circulars, cards, telephone books, newspapers or other means, advertise, hold out or represent that he/she is in business in the city, deliver, distribute, supply, manufacture, sell at retail or wholesale, lease, rent, provide a service or generate revenue, such activity shall be deemed as evidence of doing business in the city.

(Ord. 1234 (part), 1995: Ord. 1009 § 2, 1987)

A. Upon requesting the issuance of a license required by the provisions of this code for a business to be conducted or being conducted in the city, each person shall submit an application on a form prepared by the collector that provides the following information about the person and about the business:

1. A description of the exact nature or kind of the business for which the license is requested;

2. The location(s) where such business will be conducted or is being conducted; but if the business will not be, or is not, conducted at any permanent place of business, the residence of the person applying for the license;

3. In the event the business will be conducted or is being conducted under a fictitious name, the name and address of both the fictitious named business and the person(s) owning the fictitious named business;

4. In the event the business will be conducted or is being conducted by someone other than a natural person, the names and residential addresses of the individuals who are the principals of the business such as the corporate officers, officers, partners, trustees, etc.;

5. In all cases where the license tax is to be measured by gross receipts, an estimate of gross receipts to be received in the current or ensuing calendar year provided that the business shall not reduce such gross receipts information on account of any exemption so as to reduce the amount of any license tax due hereunder but instead the business may state separately the portion of gross receipts claimed as exempt from the license tax;

6. The application shall be signed under penalty of perjury by the individual within the business having the highest level of day to day knowledge of and responsibility for the information requested pursuant to this code.

B. The collector also may request such further information including documentary evidence in order to obtain compliance with the provisions of this code including the payment of the license tax payable by each business provided that such documentary evidence shall be limited by the definition thereof in Section 5.04.020.

(Ord. 983 (part), 1986)

(Ord. No. 1513, § 2, 8-14-12)

Each business that operates within the City of Rialto, and that secures, obtains, renews or receives a business license on an annual basis, shall be required to provide to the city at the time of the application for a business license, a true and accurate determination of the standard industrial classification (SIC) code as periodically established and revised by the Department of Labor or their North American Industry Classification System Code (NAICS) as periodically established and revised by the Department of Commerce.

(Ord. No. 1527, § 2, 5-14-13)

A. Any person engaged in the business of owning operating, leasing, supplying or providing a wholesale liquid fuel storage facility shall pay an annual business license tax of up to one dollar per year for each one cubic foot of liquid fuel storage capacity.

B. For purposes of this chapter, "fuel" means and includes all combustible gases and liquids suitable for the generation of power, heat or energy for propulsion of motor vehicles, whether refined petroleum, coal or synthetically produced or manufactured. Fuel includes all types of gasoline, gasoline blendstocks, diesel, heating oil, kerosene, ethanol, propane, natural gas, and any bio-fuels manufactured, refined or derived from plant based cellulose or other carbon based materials.

C. The annual amount of the business license tax payable by any person pursuant to Section 5.04.028(A) shall be reduced by the amount of sales or use tax received by the city attributable to such person based on sales of fuel using the wholesale liquid fuel storage facilities as the point of sale, during the same calendar year (the "sales tax credit").

D. The business license tax on wholesale liquid fuel storage facilities shall be assessed and collected pursuant to Chapter 5.04.

E. The city council may, by resolution, adopt administrative regulations or policies to implement this Section 5.04.028.

(Ord. No. 1556, § 2, 12-9-14)

After the calendar year or other period for which an initial business license has been issued, the collector may request any business, to furnish the collector with documentary evidence showing its actual gross receipts, number of employees, number of machines or any other basis upon which the tax is determined for such prior calendar year or period together with a statement on a form prepared by the collector sworn under of perjury by an individual identifiable under Section 5.04.025(G) hereof that said documentary evidence correctly states the basis upon which the tax is determined. Said business also shall remit to the collector the correct amount of the business license tax due the city for said prior calendar year or period. Whenever such evidence demonstrates that the business has paid more than its required business license tax for the prior calendar year or period, the excess shall be applied to the business license tax due by the business for the current calendar year or period. However, any statement of gross receipts, employees, machines or other basis upon which the tax is determined or payment of business license taxes submitted by any business shall not be conclusive or binding upon the city. Instead, the correct amount of the license tax payable to the city by a business shall be determined by the collector based upon the correct amount of gross receipts, employees, machines or other basis upon which the tax is determined of each business and the provisions of this code.

(Ord. 1378 § 1 (part), 2005: Ord. 983 (part), 1986)

(Ord. No. 1513, § 3, 8-14-12)

After a business renews its business license, the collector may request any business to furnish the collector with documentary evidence showing its actual gross receipts, number of employees, number of machines or any other basis upon which the tax is determined for such prior calendar year or period together with a statement on a form prepared by the collector sworn under of perjury by an individual identifiable under Section 5.04.025(G) hereof that said documentary evidence correctly states the basis upon which the tax is determined. Said business also shall remit to the collector the correct amount of the business license tax due the city for said prior calendar year or period. Whenever such evidence demonstrates that the business has paid more than its required business license tax for the prior calendar year or period, the excess shall be applied to the business license tax due by the business for the current calendar year or period. However, any statement of gross receipts, employees, machines or other basis upon which the tax is determined or payment of business license taxes submitted by any business shall not be conclusive or binding upon the city. Instead, the correct amount of the license tax payable to the city by a business shall be determined by the collector based the correct amount of gross receipts, employees, machines or other basis upon which the tax is determined for said business and the provisions of this code.

(Ord. 1378 § 1 (part), 2005: Ord. 1234 (part), 1995: Ord. 983 (part), 1986)

(Ord. No. 1513, § 4, 8-14-12)

In the event the collector questions any information provided by a business, the collector may request such further information and documentary evidence, as defined in Section 5.04.020 hereof, with specificity prior to making an assessment against a business pursuant to Section 5.04.040 hereof. Any request for such information shall be in writing, provide the business thirty days in which to provide said information and contain a statement that the failure to provide the requested information within that time will result in an assessment against the business.

(Ord. No. 1513, § 5, 8-14-12)

A. Notice of Assessment. Whenever the collector determines that any business license tax is due or may be due to the city from any business under this code, the collector may make an assessment of such business license tax and notify the business so assessed. The notice of assessment shall separately set forth the amount of the business license tax due and the amount of any penalties accrued to the date of the notice of assessment. The notice of assessment also shall notify the business of its right to appeal the assessment.

B. Service of Notice of Assessment. The notice of assessment shall be served upon the business so assessed by personal service or first class mail, postage prepaid, upon the individual who signed the business license application, or an individual identified in the business license application, or the individual who signed a statement under penalty of perjury at the address of the business contained in the business license application or in a statement required under this code, or to such other address registered by the business with the collector for the purpose of receiving notices pursuant to this code. For the purpose of this section, service of the notice of assessment shall be deemed complete at the time of personal service or deposit in the United States mail.

C. Notice of Appeal. Within ten days of date that service of the notice of assessment is complete, the business so served may appeal the assessment as provided herein. The notice of appeal shall be in writing and (i) identify the assessment and/or penalties being appealed, (ii) set forth the grounds of the appeal in particularity including any supporting documentation, (iii) specify the relief requested and (iv) signed by an officer, owner or employee of the business having the highest level of day to day knowledge of and responsibility for the information required by this code. The filing of a notice of appeal shall subject the business to the jurisdiction of the collector and the city administrator. The notice of appeal shall be served upon the collector by personal service or first class mail, postage prepaid, at the address on the notice of assessment. For the purpose of this section, service of the notice of appeal shall be deemed complete at the time of personal service or deposit in the United States mail.

D. Waiver of Appeal. If the business so assessed fails to request an appeal or fails to satisfy these appeal requirements within the time specified, the appeal right of the business so assessed shall be deemed waived, the proceedings prescribed by this section shall be deemed exhausted, and the amount of the assessment shall be final and immediately due and payable to the city plus penalties and interest as provided by this code, which shall continue to accrue until paid. The city shall have the right to bring an action in any court of competent jurisdiction to collect the amount of the assessment plus penalties and interest.

E. Time of Hearing on Appeal. The collector shall cause the appeal to be set for hearing before the city administrator not later than forty-five days after the date of receipt of the notice of appeal. Notice of the time and place of the hearing shall be served, by first class mail, postage prepaid, upon the business not later than fifteen days before the date set for the hearing and such notice may designate the documents required to be produced by the business no later than seven days before the hearing.

F. Record on Appeal. Upon receipt of a notice of appeal, the collector shall prepare the record on the subject matter of the appeal including the notice of assessment, the notice of appeal and the documents submitted by the business in response to the collector's request for production under subsection E of this section. The collector also shall prepare a written response to the notice of appeal. The record on appeal and the response (except the business's documents produced under subsection E of this section) shall be served upon the business at least five days prior to the appeal hearing before the city administrator in the manner provided in subsection E of this section.

G. Hearing on Appeal. The hearing prescribed by this section shall be before the city administrator who shall preside over the hearing and make all ruling thereon; and the city administrator may be assisted by the city attorney. The business may submit such evidence relevant to the grounds specified in the notice of appeal; and the business shall bear the burden of proof thereon. The collector may submit such evidence relevant to the grounds specified in the notice of appeal. The city administrator may make inquires of the business and the collector including their witnesses and documents. The city administrator may require the presentation of additional evidence by the business or the collector including the production of any documents. The hearing on appeal shall be limited to the grounds specified in the notice of appeal; and the city administrator may not consider any grounds not specified in the notice of appeal. The hearing may be continued from time to time by the city administrator. At the conclusion of the presentation of evidence at the hearing, the city administrator may require the business and the collector to submit a written summary of its case with sufficient time therefore before rendering a decision on the notice of appeal. At the conclusion of the presentation of evidence or the submission of written summaries as determined by the city administrator, the hearing shall be deemed completed.

H. Notice of Decision on Appeal. After completion of the hearing, the city administrator may affirm the assessment or decrease the assessment, in whole or in part, as the evidence may require. Within fifteen days after the hearing is completed, the city administrator shall issue a written notice of decision to the business and the collector, which shall be mailed to the business in the manner provided in subsection E of this section, including a copy of the affidavit or certificate of mailing to the business, on which date the decision on appeal shall be final.

I. Review of Decision on Appeal. Judicial review of the decision on appeal may be had pursuant to Code of Civil Procedure Section 1094.5 but only if a petition for writ of mandate is filed within the time limits specified in Code of Civil Procedure Section 1094.6. The notice of decision also shall notify the business that the time within which judicial review must be sought is governed by Code of Civil Procedure Section 1094.6.

J. Effect of Delay. Failure of the collector to comply with the times prescribed herein or any failure of the city administrator to complete any procedures within the times stated shall not affect the validity of any proceedings.

(Ord. 1234 (part), 1995: Ord. 983 (part), 1986)

(Ord. No. 1513, § 6, 8-14-12)

A. It shall be the duty of each business or person engaged in business in the city to maintain books, documents, records or statements including its business transactions that contain the information necessary to ascertain the amount of taxes payable under this code. Said items shall be maintained for the current fiscal or calendar year and for the three fiscal or calendar years prior thereto.

B. It shall be the duty of each business or person engaged in business in the city to permit the collector to inspect and audit such books, documents, records and statements including its business transactions necessary to ascertain the amount of taxes payable under this code.

(Ord. 983 (part), 1986)

(Ord. No. 1513, § 7, 8-14-12)

A. The collector or any person authorized by the city may conduct periodic audits of any business engaged in business in the city to determine compliance with the provisions of this code. In conducting an audit, the city shall provide said business with a written request to access and inspect the business's books, documents, records or statements required to be maintained pursuant to this code. The business receiving such written request shall make all of the requested books, documents, records or statements available to the city for inspection during normal business hours within ten days of the request, unless the collector and a representative of the business agree in writing to a longer period. If a business or person refuses to make such books, documents, records or statements available for inspection, the city council may issue a subpoena pursuant to California Government Code Section 37104, et seq., or seek an inspection warrant or utilize any other lawful means to access and inspect such documents, statements or records.

B. In the event an initial audit of a business's books, documents, records or statements reveals that the business or person has not maintained the books, documents, records or statements required to be maintained pursuant to this code, the collector shall make to the business or person to prepared books, documents, records or statements that reveal the information required by this code. The collector may thereafter conduct subsequent audits until it is determined that the business or person has complied with the requirements of this code. The business or person shall also pay the city's costs incurred in conducting such audits.

C. If the person fails or refuses to permit the city to inspect the books, documents, records or statements required to be maintained pursuant to this code or fails to prepare such books, documents, records or statements, the city may pursue any administrative, civil, or criminal remedy permitted by law including the remedies set forth in Section 5.04.170 of this chapter and Chapters 1.10 and 1.16 of this code.

(Ord. No. 1513, § 8, 8-14-12)

It is unlawful for the collector or any person having an administrative duty pursuant to the provisions of this chapter, to make known in any manner whatever the business affairs, operations or information obtained by an investigation of the 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 an official duty, or the amount or source of income, profits, losses, expenditures or any particular thereof, 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, however, the provisions of this section shall not be construed to prevent:

A. The disclosure to, or the examination of records and equipment by, another city official, employee, or agent for the collection of taxes or for the sole purpose of administering or enforcing any provisions of this chapter or collecting taxes imposed by the provisions of 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 if a reciprocal arrangement exists, or to a grand jury or court of law upon subpoena;

C. The disclosure of information and results of the examination of records of particular applicants or licensees, or relating to particular applicants or licensees, 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 such effect, to the applicant or licensee himself/herself or to his/her successors, receivers, trustees, executors, administrators, assignees and guarantors, if directly interested, or information relating to the items included in the measure of any paid tax or any unpaid tax or amounts of tax required to be collected, including interest and penalties; provided, however, the city attorney shall approve each such disclosure;

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 council in order to permit it to be fully advised of the facts when an applicant or licensee files a claim for refund of license taxes, or submits an offer of compromise with regard to a claim asserted against him/her by the city for license taxes, or when acting upon any other matter; and

G. The disclosure of general statistics regarding taxes collected or business done in the city.

(Ord. 1234 (part), 1995: Ord. 983 (part), 1986)

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 and due process clauses of the Constitutions of the United States and the State of California.

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, he/she 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 his/her 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 prescribed by this chapter.

C. Should the collector determine the gross receipts measure of license tax to be the proper basis, he/she 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 thereof, provided that no additional license tax during any one calendar year shall be required after the licensee shall have paid an amount equal to the annual license tax as prescribed in this chapter.

(Ord. 1234 (part), 1995: Ord. 983 (part), 1986)

For businesses whose license tax is to be determined by gross receipts pursuant to the provisions of this chapter, the city council shall by resolution establish both the classifications for the various businesses, as well as the schedule for the annual amount payable to the city. The classifications and schedules as established by the city council may be changed from time to time by resolution of the city council.

(Ord. 983 (part), 1986)

No statement required by the provisions of this chapter 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 pursuant to the provisions of this chapter.

(Ord. 983 (part), 1986)

For businesses which pay a franchise fee to the city, no business license fee will be assessed. This exemption shall not apply to businesses subject to the business license tax on wholesale liquid fuel storage facilities set forth in Section 5.04.028.

(Ord. 1009 § 3, 1987: Ord. 983 (part), 1986)

(Ord. No. 1556, § 3, 12-9-14)

In addition to the business license fee payable pursuant to this chapter, an applicant for a curb numbering license shall also comply with the conditions set forth in the "Curb Numbering Permit Request," which shall be applied for at the collector's office.

(Ord. 1234 (part), 1995: Ord. 1009 § 4, 1987)

The fee for temporary auctioneers shall be established by council resolution.

(Ord. 1234 (part), 1995: Ord. 983 (part), 1986)

The fee for shooting galleries shall be established by council resolution.

(Ord. 1234 (part), 1995: Ord. 983 (part), 1986)

For the posting and distributing of advertisements the fee shall be established by council resolution, unless otherwise licensed under this title, or unless the advertisements are solely of a political nature pertaining to the election of public officials or the adoption of public measures or religious literature, and the distribution is limited to homes or the interior of business establishments.

(Ord. 1234 (part), 1995: Ord. 983 (part), 1986)

The fee for itinerant merchants shall be established by council resolution.

(Ord. 1234 (part), 1995: Ord. 983 (part), 1986)

A. Businesses or persons receiving any of the proceeds from any amusement machine the operation, use or play of which is controlled by placing therein any coin, plate, disk, token, plug, key or other device or by the payment of any fee, located on property owned, leased or rented by said businesses or persons shall pay an annual license fee of as determined by council resolution.

B. In addition to the annual per machine fee required by subsection A of this section, each such business qualifying as an "amusement arcade" as defined by Section 18.04.095 shall pay an annual license fee as determined by council resolution.

(Ord. 1234 (part), 1995: Ord. 983 (part), 1986)

A. The license fee required by Section 5.04.130A shall be payable no later than the close of business hours the first day of each calendar quarter. The amount of each quarterly payment shall be determined by the maximum number of machines at any such location during the previous calendar quarter. This maximum number shall be determined by random city inspections of the location during normal business hours.

B. The annual business fee required by Section 5.04.130B shall be payable no later than the close of business hours on the last regular business day of January of each year. For businesses establishing in the city during the calendar year, such fee shall be prorated in the manner set forth in Section 5.04.180.

(Ord. 983 (part), 1986)

The fee for shows, entertainment or exhibitors is set by city council resolution. For businesses established in the city during the calendar year, the license fee may be prorated as provided for in Section 5.04.180 of this code.

(Ord. 1234 (part), 1995: Ord. 1191, 1993: Ord. 983 (part), 1986)

A. Businesses or persons devoted to the placing of vending machines shall pay a license tax based on the entire gross receipts of the previous year, which are attributable to the business activities conducted within the city. The amount of such license tax shall be the same as the amount paid by other retail businesses, as established from time to time by resolution of the city council. The licensee shall indicate whether the greatest portion of the gross receipts is attributable to food or nonfood items.

B. Businesses or persons establishing within the city during the year shall pay a license fee based on an estimated gross income approved by the licensing officer.

C. Businesses or persons that were established during the previous year, their gross receipts shall be multiplied by whatever fraction is necessary to arrive at a reasonable estimate of a full year's receipts.

(Ord. 1131 § 2, 1990; Ord. 983 (part), 1986)

Each business or person to be licensed under Section 5.04.150 must present to the licensing officer, by five p.m. of the last regular business day in January, a certified statement giving the location and gross receipts, during the last preceding calendar year, of each vending machine owned or operated by them within the city.

(Ord. 983 (part), 1986)

A. For all established businesses or professions as outlined in this title, the license fee becomes delinquent at the close of business hours on January 31st of each calendar year, after which a penalty is levied, assessed and paid in addition to the regular business license fee, as follows:

1. During the first month of delinquency, the penalty is twenty-five percent of the license fee;

2. During the second month of delinquency, the penalty is thirty-five percent of the license fee;

3. During the third month of delinquency, the penalty is fifty percent of the license fee;

4. If, after the end of the third month of delinquency, all applicable fees and penalties are not paid, collection procedures may be imposed as prescribed in Section 5.04.250.

B. Any business or profession subject to being licensed under this chapter which commences operation in the city without first having obtained a license to do so, is required to pay, in addition to the regular license fee, a delinquency penalty as prescribed in subdivisions A(1) through A(4) of this section. The amount of the penalty shall be determined by the length of time that the business or profession has been operating without a license.

C. For businesses paying both a business license fee and a franchise fee, the delinquency penalties are payable solely on the business license fee.

D. Failure to receive the notice to renew a business license does not relieve the business owner of the remedies prescribed herein.

(Ord. 983 (part), 1986)

Fractional years will be prorated as follows:

A. Businesses established in the first calendar quarter of the year (January 1st through March 31st) will pay the full fee.

B. Businesses established in the second calendar quarter of the year (April 1st through June 30th) will pay three-fourths of the full fee.

C. Businesses established in the third calendar quarter of the year (July 1st through September 30th) will pay one-half of the full fee.

D. Businesses established in the fourth calendar quarter of the year (October 1st through December 31st) will pay one-fourth of the full fee.

(Ord. 983 (part), 1986)

Licenses are not transferable and there are no rebates if the business or profession is discontinued during the period for which the license was issued.

(Ord. 983 (part), 1986)

Editor's note— Ord. No. 1680, § 2, adopted February 28, 2023, repealed § 5.04.220, which pertained to certificate of occupancy and derived from Ord. No. 983, 1986 and Ord. No. 1234, 1995.

The following types of businesses are excluded from the effect of this chapter, except with regards to Section 5.04.170, delinquency penalty:

A. Contractors and subcontractors, as defined in Chapter 5.56;

B. Billboards and advertising signs, as defined in Chapter 5.08;

C. Truck deliveries, as defined in Chapter 5.48;

D. Solicitors, as defined in Chapter 5.28;

E. Public dances and dancehalls, as defined in Chapter 5.12;

F. Warehouses as defined in Chapter 5.14.

(Ord. 1009 § 5, 1987; Ord. 983 (part), 1986)

(Ord. No. 1583, § 3, 1-10-17)

The amount of any license imposed by this chapter is a debt to the city, and any person, firm or corporation carrying on any business, profession, show or exhibition or game mentioned in this chapter, without having a license from the city to do so, is liable to the city for the amount of the license imposed by this chapter on such business, profession, show or exhibition or game. The city may inspect the books and records of the licensee as it may deem necessary to determine that the license tax has been correctly computed and paid.

(Ord. 1234 (part), 1995: Ord. 983 (part), 1986)

In addition to any other penalties provided by law, it is a misdemeanor for any person, firm or corporation to commence or engage in conducting or carrying on any business, profession, show, exhibition or game in this chapter specified, within the city limits, without first having obtained a license from the city so to do, as provided in this chapter, and the conducting of any business, profession, show, exhibition or game mentioned in this chapter without first having procured a license from the city so to do as herein provided, constitutes a separate violation of this chapter for each and every day that such business, show, exhibition or game is carried on.

(Ord. 983 (part), 1986)

If the same person, firm or corporation operates more than one place of business in the city, each such place of business shall be considered a separate business for licensing purposes under this title.

(Ord. 983 (part), 1986)

In cases where there is more than one business activity, each separate set of books (bookkeeping records) shall be considered a separate business for licensing purposes under this title.

(Ord. 1009 § 6, 1987)

In no case shall any error made by the city licensing officer or his/her deputies in preparing a license or stating the amount of the fees therefor prejudice the collection of the proper license fees by the city; nor shall the issuance of any license authorize the carrying on of any business, trade or occupation in any zone, or location contrary to the provisions of the zoning requirements and restrictions.

(Ord. 1234 (part), 1995: Ord. 983 (part), 1986)

The city may revoke any business license issued pursuant to this chapter, after notice to the licensee and a hearing, when it shall appear that the business of the person to whom such business license was issued has been conducted in violation of or contrary to any federal or state law, any ordinance of this city, any condition of approval imposed by the city on the use of the premises where the business is being conducted, any condition of approval imposed by the city or any other agency on the operation of the business, or whenever the operation of a business is different from that for which the license was issued. Upon the revocation of a business license to any person, no business license shall be issued to such person sooner than three months from the date of such revocation provided that said person has cured all violations of the business for which the business license was revoked, complied with all conditions imposed upon any subsequent business license for which the person has applied prior to the commencement of such subsequent business, including the posting of a bond to assure the performance of such conditions of approval in a sum sufficient to assure compliance with said conditions as determined by the director of finance and the city attorney.

(Ord. 1432 § 1, 2008)

A. If the collector proposes to revoke the business license of any person, he or she shall give written notice of the proposed action to such person by personal delivery or by mail addressed to such person at the address shown on the business license. Such notice shall include a statement of the grounds for revocation, a summary of the evidence in support of the grounds insofar as that evidence is known to the collector, the date, time and place where a hearing will be held to determine whether the business license should be revoked, which date shall be not less than fifteen nor more than thirty days after the notice is delivered or mailed.

B. All hearings under this chapter shall be held before the city administrator, or administrator's designee, who shall hear all facts and testimony he or she deems pertinent. At no time shall the collector preside over any revocation hearing held pursuant to this chapter. The city administrator shall not be bound by the formal rules of evidence but may receive all evidence which is relevant to the charge stated in the notice and defenses thereto. The person holding the business license is entitled to be heard, present evidence in defense and may be represented by counsel.

C. The city administrator may continue the hearing from time to time, but no more than a total of sixty days. At the conclusion of the hearing, the city administrator shall render his or her written decision, which decision shall be supported by written findings. The decision of the city administrator shall be final unless appealed as provided herein.

D. If the decision of the city administrator is to revoke the business license, the person holding the business license may appeal the decision to the city council no later than fifteen days after the date of mailing the decision of the city administrator. Appeals shall be processed, scheduled and determined pursuant to Section 5.04.040 of this chapter.

E. After the city has revoked a business license, all activity for which such license was required and all activity conducted at the premises where the business so license was located shall cease immediately. After the effective date of the revocation of any license, the city may utilize and any and all means available to the city, including, but not limited to, the issuance of an administrative citation or the filing of a civil or criminal complaint to assure that the licensee or any person on his or her behalf does not resume any business in the city of Rialto for a period of six months unless said condition is waived by the city administrator upon such terms and conditions as he or she may impose.

F. Upon such revocation, the city shall refund the license tax for the unexpired portion of the license.

(Ord. 1432 § 2, 2008)