Ridgecrest Municipal Code § 9-199 Posting and keeping of licenses

Footnotes:

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State Law reference— Licensing for revenue and regulation purposes, Government Code § 37101.

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

Average number of employees means the average number of persons employed daily in a business for one year and shall be determined by ascertaining the total number of hours of service performed by all the applicant's employees in the city during the previous year, and dividing the total number of hours of service thus obtained by the number of hours of service constituting a year's work of one full-time employee according to the custom or laws governing such employment. In computing the average number of persons employed, fractions of numbers shall be excluded.

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

Cafes, restaurants means and includes drive-in cafes, nightclubs, taverns, or any similar place of business preparing and serving food, beverages, or refreshments for consumption on the premises.

Concession means any one separate show, attraction, exhibition, riding device, apparatus or arrangement for test of strength or skill, game of skill or chance, and also any cafe or restaurant, provided that all soft drinks and food product services may be grouped together as one restaurant concession at any one carnival, animal show, or exhibition.

Contractor means any person who is required to be licensed as a contractor by the state, whether in fact licensed or not, or any person who undertakes to or offers to undertake to, or purports to have the capacity to undertake to, or submits a bid to, or does himself or by or through others, construct, alter, repair, add to, subtract from, improve, move, wreck, or demolish any building, highway, road, railroad excavation or other structure, project, development or improvement, or to do any part thereof, including the erection of scaffolding or other structures or works in connection therewith. The term "contractor" includes specialty contractor, and further includes any person who contracts to hire out trucks, tractors, excavating, or other equipment in connection with a construction project, whether at rates by the hour or day or for a contract amount.

Employee means and includes any person engaged or participating in the operation or conduct of any business, whether as owner, relative of the owner, partner, agent, manager, solicitor, salesman, or in any other capacity.

Established place of business means a permanent store, office, market or other place of business within the corporate limits of the city where business is regularly transacted from month to month in such manner as a business of like nature is generally conducted, and where the circumstances indicate a bona-fide intention to become an established, fixed, and continuous part of the regular and legitimate business life of the city and not temporarily conducting business on the public streets or highways or in any hotel, motel, or other residential accommodation or from a vacant lot, parking lot, or portion of a building already occupied by another established business with no intent to move to more permanent quarters within the city.

Itinerant merchant means and includes any person, whether first person or agent, who shall engage in a temporary and transient business in the city selling goods, wares, merchandise, and who, for the purpose of carrying on such business, shall sell door-to-door from a vehicle or on foot or shall lease or use a vacant lot, parking lot, or space in a structure already occupied by another established business for the exhibition or sale of such goods, wares, merchandise; provided, however, that this shall not apply to commercial travelers or selling agents who sell their goods to merchants, dealers, or traders where same is to become a part of said merchant, dealer, or trader's stock in trade in his established place of business in the city.

Junk dealer means any person who engages in the business of buying, selling, or otherwise dealing in or acquiring, old bottles, scraps, pieces of metal, rags, old rope, or any old or used article not to be used in its former state or condition.

Outdoor advertising structure means the same as billboards and shall include any sign, whether painted on a building or free-standing, which is advertising merchandise or services of a business not located on the same site as the sign. Church directional signs, service club identification and meeting place signs, temporary signs advertising the sale or rental of properties (not exceeding six square feet in area), temporary contractor's identification signs on the site of a construction project, or other nonprofit organization community service signs shall not be considered outdoor advertising structures for the purpose of this article.

Person 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.

Regularly engaged in the business of renting means any person who owns and holds out for lease or rent property or accommodations, including any commercial parcels or structures, or four or more residential accommodations, including single-family dwellings, trailer court spaces, mobilehomes, house trailers, hotels, inns, tourist homes or houses, motels, studio hotels, bachelor hotels, lodginghouses, roominghouses, apartment houses, including duplexes, triplexes, courts, etc., dormitories, public or private clubs.

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.

Solicitor means any person asking for orders for the sale of merchandise or services directly to a potential consumer, by sample or otherwise, for himself or another person, and includes telephone solicitors.

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

Transient photographer means any person engaged in picture taking or portrait photography for sale of pictures or portraits and not having an established place of business in the city.

(Code 1980, § 6-1; Ord. No. 111, § 1; Ord. No. 114, § 1)

Any person knowingly or intentionally misrepresenting to any officer or employee of the city any material fact in procuring the license herein provided for shall be deemed guilty of a misdemeanor.

(Code 1980, § 6-29; Ord. No. 111, § 29)

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

(Code 1980, § 6-2; Ord. No. 111, § 2)

Persons required to pay a license tax for transacting and carrying on any business under this article shall not be relieved from the payment of any other applicable fee required under any other ordinance of the city and shall remain subject to the regulatory provisions of other ordinances.

(Code 1980, § 6-3; Ord. No. 111, § 3)

(a) 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 and carry on any business, trade, profession, calling, or occupation in the city without first having procured a license from said city to do so and paying the license tax hereinafter prescribed or without complying with any and all applicable provisions of this article.

(b) This article 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 article.

(c) The provisions of this article shall not be deemed or construed to require the payment of a license tax to conduct, manage, or carry on any business, occupation, or activity from any organization or institution which is conducted, managed, or carried on wholly for the benefit of charitable purposes; nor shall any license tax be required for the conducting of any entertainment, concert, exhibition, or lecture on scientific, historical, literary, religious, or moral subjects within the city whenever the receipts of any such entertainment, concert, exhibition, or lecture are to be appropriated to any church, school, or to any religious or benevolent purpose; nor shall any license tax be required for the conducting of any entertainment, dance, concert, exhibition, or lecture by any religious, charitable, fraternal, educational, military, state, county or municipal organization or association whenever the receipts of any such entertainment, dance, concert, exhibition, or lecture are to be appropriated for the purpose and objects for which such organization or association was formed and from which profit is not derived, either directly or indirectly, by any individual.

(Code 1980, § 6-4; Ord. No. 111, § 4)

A separate license shall be obtained for each separate type of business carried on at the same location and for each branch establishment or location of the business transacted and carried on, 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 and incidental to a business licensed under the provisions of this chapter shall not be deemed to be separate places of business or branch establishments; and provided further that any person conducting two or more types of business at the same location and under the same management, which businesses are all classified such that the license tax is determined by average number of employees, may, at his option, include all said businesses on one license and pay a license tax based on the average number of employees rate applicable to the principal business at that location.

(Code 1980, § 6-5; Ord. No. 111, § 5)

When any person shall by use of signs, circulars, cards, telephone book, or newspapers, advertise, hold out, or represent that he is in business in the city, or when any person holds an active license or permit issued by a governmental agency indicating that he is in business in the city, and such person fails to state by a sworn statement given to the director of finance that he is not conducting a business in the city after being requested to do so by the director of finance, then these facts shall be considered prima facie evidence that he is conducting a business in the city.

(Code 1980, § 6-6; Ord. No. 111, § 6; Ord. No. 92-02, § 2)

(a) None of the business taxes provided for by this article 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 Constitution of the United States and 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, he may apply to the director of finance for an adjustment of the tax. Such application may be made before, at, or within six months after payment of the prescribed license tax.

(c) The applicant shall, by sworn statement and supporting testimony, show the method of business, average number of employees, gross volume, or estimated gross volume of business, and such other information as the director of finance may deem necessary in order to determine the extent, if any, of such undue burden or violation.

(d) The director of finance 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 non-discriminatory, or if the license tax has already been paid, shall order a refund of the amount over and above the license tax so fixed.

(e) In fixing the license tax to be charged, the director of finance shall have the power to base the license tax upon a percentage of average number of employees or any other measure which will ensure 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 article.

(Code 1980, § 6-7; Ord. No. 111, § 7; Ord. No. 92-02, § 3)

(a) The following persons are exempt from the requirements of this article:

(1) Persons transacting and carrying on any business exempt by virtue of the Constitution or applicable statutes of the United States or of the state for payment of business taxes.

(2) The owner of any franchise from the city who pays franchise fees to the city under an obligation imposed by the franchise.

(3) Licensed auctioneers other than auctioneers whose permanent place of business is within the city.

(b) Any person claiming an exemption under this section shall file a sworn statement with the director of finance stating the facts upon which the exemption is claimed. Upon a proper showing, the director of finance shall issue an exemption certificate upon one day prior notice to the certificate holder that the certificate holder shall be given the opportunity to have the exemption request reconsidered. The council shall from time-to-time by resolution establish fees for the issuance of the exemption certificate equal to the administrative cost of processing the exemption application.

(Code 1980, § 6-8; Ord. No. 111, § 8; Ord. No. 87-11, § 1; Ord. No. 92-02, § 4)

Every person required to have a license under the provisions of this article shall make application as hereinafter prescribed for the same to the director of finance of the city, and upon the payment of the prescribed license tax the director of finance 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 business mailing address;

(5) The date of expiration of such license; and

(6) Such other information as may be necessary for the enforcement of the provisions of this article.

Whenever the tax imposed under the provisions of this article is measured by the number of vehicles, devices, machines, or other pieces of equipment used, or whenever the license tax is measured by the average number of employees involved in the operation of such items, the director of finance shall issue only one license for each such business, provided that he may issue for each tax period for which the license 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 average number of employees involved in the operation of such items.

(Code 1980, § 6-9; Ord. No. 111, § 9; Ord. No. 92-02, § 5)

(a) No business license shall be issued authorizing the conduct or continuance of any business which violates local, state, or federal law.

(b) No business license issued under the provisions of this article or the payment of any tax required under the provisions of this article shall be construed as authorizing the conduct or continuance of any illegal business or of a legal business in an illegal manner, or to conduct within the city the business for which a business license has been issued without complying with all the provisions of this article or city and state and federal laws, including, but not limited to, those requiring a permit from any commission, department, or office of the city or the county.

(Code 1980, § 6-10; Ord. No. 111, § 10; Ord. No. 07-03, § 2)

The director of finance shall not issue any business license, other than a renewal business license, to any established place of business within the city until such time as it is shown that the business has met the requirements of the zoning, building, fire and health codes of the city and the state. For the purpose of providing the requisite evidence of such compliance, the director of finance will provide the forms for signature of the appropriate departments. Failure of the applicant to comply with the aforesaid codes shall constitute grounds for refusal to issue, suspension or revocation of a business license.

(Code 1980, § 6-11; Ord. No. 111, § 11; Ord. No. 92-02, § 6)

Upon a person making application for the first license to be issued hereunder or for a newly established business, such person shall furnish to the director of finance a sworn statement upon a form provided by the director of finance 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 residence 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 residence 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 average number of employees, the applicant shall estimate the average number of persons to be employed for the calendar year to be covered by the license to be issued. Such estimate shall be calculated as provided in the definition of the term "average number of employees" in section 9-179; and, if accepted by the director of finance 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 the amount of license tax for the period covered by the first license shall be finally ascertained and paid in the manner provided by this article for ascertaining and paying renewal business license taxes;

(6) In all cases where the amount of license tax to be paid is measured by the number of vehicles, devices, machines, rental units, or other tax measures, the applicant shall provide such information as the director of finance may require to enable him to ascertain the correct business license tax to be paid.

(Code 1980, § 6-12; Ord. No. 111, § 12; Ord. No. 92-02, § 7)

(a) In all cases, the applicant for the renewal of a business license shall submit to the director of finance, within 30 days after the expiration of the period for which the preview business license was issued, for his guidance in ascertaining the amount of the license tax to be paid by the applicant, a sworn statement upon a form provided by the director of finance setting forth such information concerning the applicant's business during the preceding year as may be required by the director of finance to enable him to ascertain the amount of license tax to be paid by said applicant pursuant to the provisions of this article.

(b) In all cases for renewal of a first license where the amount of license tax to be paid is measured by average number of employees the applicant's sworn statement shall indicate the actual average number of employees during the period of the first license. The director of finance shall subtract from the payment found to be due based on the actual average number of employees such payment as was made the previous year for the first license based on the estimated average number of employees, and the applicant shall pay the difference at the time of renewal.

(c) The director of finance shall then determine the amount due for the renewal license based on the actual average number of employees indicated on the applicant's sworn statement and such payment shall also be due at the time of renewal.

(d) The director of finance shall not issue to any person a renewal license or another license for the same or any other business until such person shall have furnished to him the sworn statement and paid the license tax as herein required.

(Code 1980, § 6-13; Ord. No. 111, § 13; Ord. No. 92-02, § 8)

It shall be unlawful for the director of finance or any person having an administrative duty under the provisions of this article 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 of income, profits, losses, expenditures, number of employees, or any particular thereof, set forth in 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 be construed to prevent:

(1) The disclosure to, or the examination of records and equipment by another city official, employee, or agent of the city for the sole purpose of administering or enforcing any provisions of this article or collecting taxes imposed hereunder;

(2) 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;

(3) 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 tax payers to the city;

(4) The disclosure after the filing of a written request to that effect, to the taxpayer himself, or to his 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 director of finance may refuse to make any disclosure referred to in this section when in his opinion the public interest would suffer thereby;

(5) The disclosure of the names and addresses of persons to whom licenses have been issued, and the general type or nature of their business;

(6) 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 a refund of license taxes, or submits an offer of compromise with regard to a claim asserted against him by the city for license taxes, or when acting upon any other matter;

(7) The disclosure of general statistics regarding taxes collected or business done in the city.

(Code 1980, § 6-14; Ord. No. 111, § 14; Ord. No. 92-02, § 9)

(a) If any person fails to file any required statement within the time prescribed, or if after demand therefor made by the director of finance he fails to file a corrected statement, or if any person subject to the tax imposed by this article fails to apply for a license, the director of finance may determine the amount of license tax due from such person by means of such information as he may be able to obtain.

(b) If the director of finance is not satisfied with the information supplied in statements or applications filed, he may determine the amount of any license tax due by means of any information he may be able to obtain.

(c) If determination is made the director of finance shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States Post Office at Ridgecrest, California, postage prepaid, addressed to the person so assessed at his last known address.

(d) Such person may, within 15 days after the mailing or serving of such notice, make application in writing to the director of finance for a hearing on the amount of the license tax. If such application is made, the director of finance shall cause the matter to be set for hearing within 20 days before the city council. The director of finance shall give at least ten days' notice to such person of the time and place of hearing in the manner prescribed above for serving of notices of assessment.

(e) The city 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 above for serving of notices of assessment.

(Code 1980, § 6-15; Ord. No. 111, § 15; Ord. No. 92-02, § 10)

Any person aggrieved by any decision of the director of finance with respect to the issuance or refusal to issue such license may appeal to the city council by filing a notice of appeal with the director of finance. The council shall thereupon fix a time and place for hearing such appeal. The director of finance shall give notice to such person of the time and place of hearing by serving it personally or by depositing it in the United States Post Office at Ridgecrest, California, postage prepaid, addressed to such person at his 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 article.

(Code 1980, § 6-16; Ord. No. 111, § 16; Ord. No. 92-02, § 11)

In addition to the authority conferred upon the director of finance by other provisions of this article, he 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. Negligence of the applicant shall not be sufficient cause.

(Code 1980, § 6-17; Ord. No. 111, § 17; Ord. No. 92-02, § 12)

No license issued pursuant to this article 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 license may, upon application therefor and paying a fee established by 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 article. For the purpose of this article, stockholders, bondholders, partnerships, or other persons holding an interest in a corporation or other entity herein defined to be a person are regarded as having the real or ultimate ownership of such corporation or other entity.

(Code 1980, § 6-18; Ord. No. 111, § 18)

A duplicate license may be issued by the director of finance to replace any license previously issued hereunder 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 director of finance a duplicate license fee established by resolution.

(Code 1980, § 6-19; Ord. No. 111, § 19; Ord. No. 92-02, § 13)

(a) Any license transacting and carrying on business at an established 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 an established place of business in the city shall keep the license upon his 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 director of finance. 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 herein 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 director of finance, 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 1980, § 6-20; Ord. No. 111, § 20; Ord. No. 92-02, § 14)

(a) Unless otherwise specifically provided, all annual license taxes, under the provisions of this chapter, shall be due and payable to the director of finance in the city hall in advance on January 1 of each year; provided that license taxes covering new operations, commenced after the January 1, shall be due and payable before the first day of operation of the new business.

(b) Except as otherwise herein provided, license taxes, other than annual, required hereunder shall be due and payable as follows:

(1) Semi-annual license taxes on January 1 and July 1 of each year;

(2) Quarterly license taxes on January 1, April 1, July 1 and October 1 of each year; the director of finance shall not credit payment on a quarterly license toward payment for any annual license in a succeeding quarter;

(3) Daily license taxes each day in advance.

(Code 1980, § 6-21; Ord. No. 111, § 21; Ord. No. 92-02, § 15)

(a) For failure to pay a license tax when due, the director of finance shall add a penalty of ten percent of said license tax on the first day of the month following the due date month and shall add a penalty of 90 percent of said license tax on the first day of the second month following the due date month. The total penalties added shall in no event exceed 100 percent of the amount of the license tax due.

(b) No license shall be issued, nor 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 director of finance, enters into a written agreement with the city, through the director of finance, to pay such delinquent taxes, plus ten 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 his current license shall be revocable by the director of finance upon 30 days' notice. In the event legal action is brought by the city to enforce collection of any amount included in the agreement, such person shall pay all costs of suit incurred by the city or its assignee, including a reasonable attorney's fee. The execution of such an agreement shall not prevent the prior accrual of penalties on unpaid balances at the rate provided hereinabove, but no penalties shall accrue to the account of taxes included in the agreement, after the execution of the agreement, and the payment of the first installment and, during such action, such person shall not be in breach of the agreement.

(Code 1980, § 6-22; Ord. No. 111, § 22; Ord. No. 92-02, § 16)

No refund of an overpayment of taxes imposed by this article shall be allowed in whole or in part unless a claim for refund is filed with the director of finance 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 shall be filed with the director of finance on forms furnished by him and in the manner prescribed by him. Upon filing of such a claim and when he determines that an overpayment has been made, the director of finance may refund the amount overpaid.

(Code 1980, § 6-23; Ord. No. 111, § 23; Ord. No. 92-02, § 17)

Every person who engages in business in the city shall pay a license tax based on the license tax rate specified in the classification into which his business is placed by this article or by the director of finance in interpreting this article:

Beginning with the calendar year 1980, and each year thereafter, the license tax fees as hereinafter set forth for Classifications "A" through "T" shall be raised or lowered by the percentage of the cost of living index as determined by the federal government. The increase or decrease shall be to the nearest according to the U.S. Department of Labor's adjusted compound annual rate of the consumer price index for all urban consumers (CPI-U) for all items to be determined in October of each year.

(Code 1980, § 6-24.1; Ord. No. 111, § 24; Ord. No. 78-15, § 2; Ord. No. 92-02, § 18; Ord. No. 15-02, § 2)

License rate classification shall be as follows. The license tax rate for each classification shall be as established by resolution.

(1) Classification "A;" Retail sales and services.

(2) Classification "B;" Professionals.

(3) Classification "C;" Manufacturing, hospitals, utilities.

(4) Classification "D;" Vending, etc.

(5) Classification "E;" Wholesale and route.

(6) Classification "F;" Catering from vehicle.

(7) Classification "G;" Itinerant/theaters, junk dealers.

(8) Classification "H;" Residential rentals.

(9) Classification "I;" Mobilehome space rentals.

(10) Classification "J;" Commercial rentals.

(11) Classification "K;" Pool tables/bowling alleys.

(12) Classification "L;" Card rooms.

(13) Classification "M;" Billboards.

(14) Classification "N;" Carnivals/circuses (noncharitable sponsor).

(15) Classification "O;" Carnival/fortune tellers, etc.

(16) Classification "P;" Shoe shining.

(17) Classification "Q;" Nonlicensed contractor.

(18) Classification "R;" Licensed contractor.

(19) Classification "S;" Part-time/Intermittent.

(20) Classification "T;" Swap meets, etc.

(Code 1980, § 6-24.2; Ord. No. 111, § 24; Ord. No. 114, §§ 4, 8; Ord. No. 116, § 4; Ord. No. 124, § 1; Ord. No. 78-15, § 3; Ord. No. 91-02, § 2; Ord. No. 91-06, § 2; Ord. No. 93-06, § 1; Ord. No. 15-02, § 2)

(a) Classification "A" shall consist of:

(1) Retailing of goods, wares, or merchandise, including, but not limited to, the following businesses selling tangible personal property at retail or conducting a business of a retail nature:

a. Air conditioning or cooler supplies.

b. Appliance sales and service.

c. Automobiles, new or used.

d. Automobile tires, batteries, parts, and accessories.

e. Automobile service station.

f. Awning sales.

g. Bakery.

h. Bicycle sales and service.

i. Book shop.

j. Brush and toiletries.

k. Catalogue and mail order sales.

l. Carpet sales and installation.

m. Clothing store.

n. Cosmetics and toiletries.

o. Dairy products delivery to customer service routes from an established place of business in the city, (otherwise see Classification "E").

p. Department store.

q. Drug store.

r. Dry goods store.

s. Electric supplies and appliances.

t. Feed.

u. Fence sales (not installation, see Classification "G").

v. Fish and poultry (not from vehicle, see Classification "G").

w. Fire extinguisher sales and service.

x. Five and ten, variety store.

y. Florist.

z. Fruit and vegetable sales (not from vehicle, see Classification "G").

aa. Furniture and home furnishings.

bb. Gasoline and gasoline tank sales.

cc. Gift and novelty shop.

dd. Glass and paint shop.

ee. Groceries and meats.

ff. Hardware, paint, and appliances.

gg. Health foods.

hh. Ice.

ii. Ice cream parlors.

jj. Ice cream sales from vehicles operated from an established place of business in the city (otherwise, see Classification "E").

kk. Jewelry store.

ll. Lapidary shop.

mm. Lumber and building materials.

nn. Motorcycle sales and service.

oo. Mobilehome sales and repairs (not towing, see Classification "E").

pp. Newspaper publishing (not distributors, see Classification "E).

qq. Nursery.

rr. Paint sales.

ss. Pet shop, pet food, pet supplies.

tt. Pharmacy.

uu. Photographer (not transient photographer, see Classification "G").

vv. Photo shop.

ww. Plumbing supplies and appliances.

xx. Sewing machine sales and service.

yy. Shoe sales.

zz. Sporting goods.

aaa. Stationery, office equipment, office supplies.

bbb. Stamp redemption center.

ccc. Wig sales.

(2) Services, including, but not limited to, the following businesses, which are considered of a service nature:

a. Advertising and advertising agency (not billboards, see Classification "M").

b. Artist.

c. Automobile or truck repairs (all types).

d. Automobile parking lot.

e. Automobile or recreation vehicle or trailer rentals.

f. Automobile towing service.

g. Automobile wash.

h. Animal kennels.

i. Barber shop.

j. Beauty shop.

k. Bookkeeper (not public accountant, see Classification "B").

l. Bus depot.

m. Cafe, restaurant, nightclub, tavern, without live entertainment or public dancing (with live entertainment or public dancing add an amount established by resolution).

n. Carpet cleaning.

o. Cemetery.

p. Cesspool cleaning.

q. Collection agency.

r. Credit checking agency.

s. Dancing school.

t. Dressmaking and tailoring.

u. Dry cleaning and laundry (not out of city, see Classification "E;" not coin-operated, see Classification "D").

v. Finance company or loan company.

w. Financial counselor.

x. Gardener, yard cleaning (not landscaping, see Classification "G").

y. Gunsmith.

z. Gymnasium, health studio.

aa. Income tax service.

bb. Insurance broker or adjustor.

cc. Interior decorator.

dd. Janitorial service.

ee. Laundry (not coin-operated, see Classification "D").

ff. Locksmith.

gg. Machine shop making repairs only (for fabricating machine shops, see Classification "C").

hh. Musical instructor or school.

ii. Mutual fund broker.

jj. Moving and storage services.

kk. Nursery school.

ll. Printing, dry copying, mimeographing, multi-graphing, duplicating.

mm. Radio or television station.

nn. Real estate agent or broker.

oo. Repair services (all types, except those under "contractor" in Classification "G" and those under Classification "Q").

pp. Savings and loan institution.

qq. Saw sharpening.

rr. Steam cleaning.

ss. Stocks and bonds broker or agent.

tt. Sweeping service.

uu. Swimming pool, commercial operation.

vv. Telephone answering service.

ww. Travel services.

xx. Upholstering.

(b) Classification "B" shall consist of:

(1) Accountant.

(2) Architect.

(3) Appraiser.

(4) Attorney.

(5) Bacteriologist.

(6) Certified public accountant.

(7) Chemist.

(8) Chiropractor.

(9) Consultant.

(10) Clairvoyant.

(11) Dental or medical laboratory.

(12) Dentist.

(13) Detective.

(14) Engineer (all types).

(15) Embalmer.

(16) Fortune teller.

(17) Funeral director.

(18) Geologist.

(19) Masseur.

(20) Medium.

(21) Mortician.

(22) Oculist.

(23) Optician.

(24) Optometrist.

(25) Osteopath.

(26) Palm reader.

(27) Physician.

(28) Psychiatrist.

(29) Psychologist.

(30) Public stenographer.

(31) Radiologist.

(32) Spiritualist.

(33) Surgeon.

(34) Surveyor.

(35) Veterinarian.

(c) Classification "C" shall consist of:

(1) Manufacturing, fabricating, processing, or other industrial businesses, including data processing businesses, data analysis services and manufacturer's customer service representatives working in the city.

(2) Hospitals of all types.

(3) Telephone and other utility companies and communication companies not specifically classified in this article or franchised by the city.

(4) Automobile dismantling yards, including sale of used vehicle parts removed from dismantled vehicles.

(d) Classification "D" shall consist of:

(1) Coin-operated launderettes, laundromats, dry cleaning establishments, wet wash businesses, including persons conducting businesses in which the public is permitted to enter to wash, dry, or dry clean clothes or other materials in individual machines and the public uses coins in coin-operated machines.

(2) Persons distributing and maintaining vending and self-service machines, including, but not limited to:

a. Merchandise-dispensing machines.

b. Music-dispensing machines.

c. Amusement machines.

d. Beverage-dispensing machines.

e. Food-dispensing machines.

f. Automobile carwash machines.

g. Copying machines.

(e) Classification "E" shall consist of:

(1) Wholesaling, including any person primarily selling goods, wares, or merchandise directly to retailers, and including, but not limited to:

a. Automobile parts distributors (TBA).

b. Bakery products distributors.

c. Dairy products distributors.

d. Grocery products distributors.

e. Gasoline and oil distributors.

f. Produce distributors.

(2) Laundry, dry cleaning, and other services conducted over customer routes from locations outside the corporate limits of the city.

(3) Retail sales conducted from vehicles over customer routes from locations outside the corporate limits of the city (but not itinerant merchants as defined in section 9-179).

(4) Pick-up and delivery services, including, but not limited to:

a. Parcel and freight delivery (when delivery in the city is more than occasional and incidental to business conducted elsewhere).

b. Newspaper delivery (but not newspaper boys).

c. Mobilehome transport service.

(5) Ice cream vending from vehicles.

(6) Bottled water distributors.

(7) Propane or other gas or fuel distributors.

(8) Pest exterminator services.

(f) Classification "F" shall consist of: Food catering service when conducted primarily from a vehicle (otherwise see Classification "A").

(g) Classification "G" shall consist of:

(1) Theater (motion picture or playhouse) except that only one license shall be required for a firm operating theaters at separate locations alternately and not simultaneously.

(2) Skating rink.

(3) Public dance hall (but not nightclub or restaurant with dancing, see Classification "A").

(4) Itinerant merchant as defined in section 9-179, see also article VIII of this chapter.

(5) Solicitor as defined in section 9-179.

(6) Transient photographer as defined in section 9-179.

(7) Junk dealer as defined in section 9-179.

(h) Classification "H" shall consist of: Persons regularly engaged in the business of renting residential property or accommodations including all those types of residential accommodations listed in section 9-179 but not including mobilehome park spaces and not including a residential accommodation usually rented which is being occupied by its owner.

(i) Classification "I" shall consist of: Persons regularly engaged in the business of renting mobilehome park spaces. Persons owning mobilehome park spaces who rent out or lease out mobilehomes on those spaces shall also obtain a license under Classification "H" for the number of mobilehome units so rented or leased.

(j) Classification "J" shall consist of: Persons regularly engaged in the business of renting commercial property or accommodations, including offices, stores, shops, or other commercial structures and parcels of land occupied by any business use. Several parcels used together as part of the same local business (lessee) shall be considered one parcel for the purposes of applying the tax rate in this classification.

(k) Classification "K" shall consist of: Persons engaged in the business of providing recreation involving the following games:

(1) Pool, billiards, or bagatelle.

(2) Bowling.

(3) Shuffleboard.

(4) Skeeball.

(5) A table, alley, board, or device licensed under this classification shall not be licensed under any other classification.

A person licensed under this classification shall not be required to obtain an additional license under Classification "A" for the serving of food or beverages on the same premises.

(l) Classification "L" shall consist of: Persons operating card rooms approved by the chief of police as prescribed by city ordinance. See also division 2 of article IX of this chapter.

(m) Classification "M" shall consist of: Persons erecting and maintaining outdoor advertising structures as defined in section 9-179.

(n) Classification "N" shall consist of: Persons operating carnivals, circuses, animal shows, and exhibitions not sponsored by a local charitable organization.

(o) Classification "O" shall consist of:

(1) Persons operating carnivals, circuses, animal shows and exhibitions sponsored by a local church, school, PTA club, veteran's organization or other recognized local charitable organization.

(2) Fortune teller, clairvoyant, palm reader, spiritualist, medium or other prognosticator who provides such services in connection with an event described in the preceding subsection (o)(1) of this section.

(3) A masseur or masseuse who provides such services in connection with an event described in the preceding subsection (o)(1) of this section.

(p) Classification "P" shall consist of: Persons engaged in the business of shining shoes.

(q) Classification "Q" shall consist of: Persons engaged in businesses not required to be licensed under the Contractors' License Law (Business and Professions Code § 7000 et seq.) but which involve maintenance or repair of structures, or installation, maintenance or repair of improvements to structures, including, but not limited to:

(1) Air conditioning.

(2) Building moving and wrecking.

(3) Cabinet making.

(4) Carpentry and building alterations.

(5) Concrete finishing.

(6) Coolers.

(7) Earth moving, grading, trenching, paving.

(8) Electrical alterations.

(9) Flooring and tiling.

(10) Heating.

(11) Landscaping.

(12) Masonry.

(13) Metal working.

(14) Mobilehome installation and accessory building erection.

(15) Painting and decorating.

(16) Plumbing, including sewer repairing and rodding.

(17) Refrigeration.

(18) Roofing.

(19) Sign painting.

(20) Welding.

(21) Well drilling.

All persons applying for a license under Classification "Q" shall be required by the city clerk to sign a statement under penalty of perjury that they are exempt from and will not do any work in violation of the Contractors' State License Law (Business and Professional Code § 7000 et seq.). If it appears that any person licensed under Classification "Q" has performed work different from that permitted hereunder, the city clerk may, after conferring with the city attorney, notify such person in accordance with section 9-206 that his business is being reclassified to Classification "G." Notwithstanding provisions of section 9-206 to the contrary, such reclassification shall apply during the current licensing year and such person shall pay the difference in licensing fees. Procedures in section 9-195 for appeal to the city council shall apply to any such reclassification.

(r) Classification "R" shall consist of: Contractors as defined in section 9-179.

(s) Classification "S" shall consist of: Persons who engage in business on a part-time or intermittent basis.

(t) Classification "T" shall consist of: Persons carrying on, conducting, or managing such events as arts exhibitions, crafts exhibitions, swap meets, flea markets, and similar events.

(Code 1980, § 6-24.3; Ord. No. 111, § 24; Ord. No. 114, §§ 1, 2, 3, 5, 7; Ord. No. 116, §§ 1—3; Ord. No. 78-15, § 4; Ord. No. 87-07, §§ 2, 3; Ord. No. 91-02, § 3; Ord. No. 91-06, § 3; Ord. No. 15-02, § 2)

(a) In any case where a licensee or an applicant for a license believes that his individual business is not assigned to the proper classification under this article because of circumstances peculiar to it, as distinguished from other business of the same kind, he may apply to the director of finance for reclassification.

(b) Such application shall contain such information as the director of finance may deem necessary and require in order to determine whether the applicant's individual business is properly classified. The director of finance shall then conduct an investigation following which he shall assign the applicant's individual business to the classification shown to be proper on the basis of such investigation.

(c) The proper classification is that classification which, in the opinion of the director of finance 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.

(d) The director of finance 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 the United States Post Office at Ridgecrest, California, postage prepaid, addressed to the applicant at his last known address.

(e) Such applicant may, within 15 days after the mailing or serving of such notice, make written request to the director of finance for a hearing on his application for reclassification. If such request is made within the time prescribed, the director of finance shall cause the matter to be set for hearing before the city council within 20 days. The director of finance shall give the applicant at least ten days' notice of the time and place of the hearing in the manner prescribed above for serving notice of the action taken on the application for reclassification.

(f) 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 above for service of notice of the action taken on the application for reclassification.

(Code 1980, § 6-25; Ord. No. 111, § 25; Ord. No. 92-02, § 19)

(a) It shall be the duty of the director of finance, and he is hereby directed to enforce each and all of the provisions of this article, and the chief of police shall render such assistance in the enforcement hereof as may from time-to-time be required by the director of finance or the city council.

(b) The director of finance, in the exercise of the duties imposed upon him hereunder, and acting through his 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 article have been complied with.

(c) The director of finance and each and all of his assistants, and any police officers shall have the power and authority, upon obtaining an inspection warrant therefor, if necessary, to enter, free of charge, and at any reasonable time, any place of business required to be licensed herein, and demand an exhibition of its license.

(d) Any person having such license theretofore issued, in his possession or under his 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 article. It shall be the duty of the director of finance and each of his assistants to cause a complaint to be filed against any and all persons found to be violating any of the provisions of this article.

(Code 1980, § 6-26; Ord. No. 111, § 26; Ord. No. 92-02, § 20)

The amount of any license tax and penalty imposed by the provisions of this article 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. All remedies prescribed hereunder 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 hereof.

(Code 1980, § 6-27; Ord. No. 111, § 27)