San Anselmo Municipal Code Ch. 1 Business Licenses

For purposes of this chapter, unless it is plainly evident from the context that a different meaning is intended, the following terms used in this chapter are defined as follows:

"Business" means all professions, trades, occupations, gainful activities, and all and every kind of calling, whether or not carried on for profit in the Town.

"Collector" means the Town Administrator, or his/her designee.

"Gross receipts" means the total amount of the sale price of all sales and the total amount charged or received for the performance of any act or service of whatever nature for which a charge is made or credit allowed, whether such act or service is done as a part on in connection with the sale of materials, good, wares, or merchandise. "Gross receipts," as used in this chapter, shall mean the gross receipts of the year preceding the beginning of the annual license period. Included in gross receipts shall be all receipts, cash, credits, and property of any kind or nature, without any deduction therefrom on account of the cost of the property sold, the cost of the materials used, labor or service costs, interest paid or payable, or losses or other expenses whatsoever. Excluded from gross receipts shall be:

(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 laws 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 purchases upon rescission of the contract of sale as is refunded either in cash or by credit;

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

(6) That portion of gross receipts which has been the measure of a license tax paid to any other entity for sales transacted outside the incorporated area of the Town, provided it fairly represents an apportionment of the taxable activity conducted in the taxing jurisdictions.

"Peddler" means any hawker, vendor or other person who goes from house to house or from place to place or in or along the streets within the Town selling and making immediate delivery or offering for sale and immediate delivery any goods, wares, merchandise or anything of value in his/her possession to persons other than manufacturers, wholesalers, jobbers or retailers in such commodities.

"Person" means all domestic and foreign corporations, associations, syndicates, joint stock corporations, partnerships of every kind, clubs, merchandise, business, or common-law trust, societies and individuals transacting and carrying on any business in the Town other than as an employee.

"Retail trade" means every business conducted for the purpose of selling or offering to sell any goods, wares, or merchandise, other than as a part of a "wholesale business" as defined in this section.

"Solicitor" means a person engaged in soliciting, canvassing, or taking orders from house to house or from place to place or by telephone or by any other means of communication for any goods, wares, merchandise, or any article to be delivered in the future or for services to be performed in the future or making, manufacturing, or repairing any article whatsoever for future delivery or for subscriptions to periodicals or tickets of admission to entertainment or memberships in any clubs.

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

"Town" means the Town of San Anselmo.

"Wholesale and manufacturing trade" means every business conducted solely for the purpose of selling or manufacturing goods, wares or merchandise in wholesale lots for resale.

(§ 1, Ord. 937, eff. February 11, 1993)

Subject to the provisions of this chapter, there is imposed upon all business transacted in the Town, a business license tax in the amounts provided in this chapter.

(a) It is unlawful for any person to commence, transact, engage in, or carry on any business in the Town without first having obtained a valid license and paid the license tax, or without complying with any and all applicable provisions to this chapter. Compliance with such requirements shall not be construed to be a condition precedent to engaging in any business or corporation within the Town where the imposition of such a condition precedent would be contrary to law.

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

(§ 1, Ord. 937, eff. February 11, 1993)

The ordinance codified in this chapter is enacted solely to raise revenue for general governmental purposes in accordance with Revenue and Taxation Code Section 7284 and is not intended to license or tax for regulation.

(§ 1, Ord. 937, eff. February 11, 1993)

(a) Persons required to pay a license tax for transacting or carrying on any business under this chapter shall not be relieved from the payment of any fees for the privilege of carrying on any similar or related activity required under any other ordinance of the Town and shall remain subject to the regulatory provisions of other ordinances.

(b) No person shall be entitled to a business license, and the collector shall not issue a business license to any person commencing business, unless and until said person shall have complied with all applicable Town ordinances.

(c) No license shall be issued covering any food or drink dispensing establishment or restaurant, until the applicant has obtained clearance from the Marin County Department of Public Health.

(§ 1, Ord. 937, eff. February 11, 1993)

Nothing contained in this chapter shall be deemed to impose a tax which does not fairly reflect that portion of the taxed activity actually carried on within the Town.

(§ 1, Ord. 937, eff. February 11, 1993)

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

(§ 1, Ord. 937, eff. February 11, 1993)

Every person required to have a license under the provisions of this chapter shall make application for the same to the collector providing such information and in such manner as may be required by the collector.

(§ 1, Ord. 937, eff. February 11, 1993)

In all cases where the amount of the license tax to be paid is measured by gross receipts, the applicant for a license shall furnish to the collector a sworn statement setting forth such information as is required and as may be necessary to determine the amount of the license tax to be paid by the applicant.

Upon making application for the first license to be issued hereunder, or for a newly established business, a person shall estimate the gross receipts for the period to be covered by the license to be issued. Such estimate, if accepted by the collector as reasonable, shall be used in determining the amount of license tax to be paid by the applicant.

The applicant for renewal of a license shall submit to the collector a sworn statement setting forth such information concerning the applicant's business and/or any other relevant information as may be required by the collector to enable her/him to ascertain the amount of the license tax to be paid by the applicant.

(§ 1, Ord. 937, eff. February 11, 1993, as amended by § 1, Ord. 941, eff. April 23, 1993)

A separate license must be obtained for each branch establishment or location of the business transacted and carried on and for each separate type of business at the same location and each license shall authorize the licensee to transact and carry on only the business licensed thereby at the location or in the manner designed 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 separated places of business or branch establishments; and provided further that any person conducting two (2) or more types of business at the same location and under the same management, or at different locations, but which businesses use a single set or integrated set of books and records may, at the licensee's option, pay only one tax calculated on all gross receipts of the businesses under the schedule that applies to the type of business of such person which requires the highest payment on such gross receipts, except that a license fee of Five and no/100ths ($5.00) Dollars for each additional branch, location, or type of business shall be paid upon issuance.

(§ 1, Ord. 937, eff. February 11, 1993)

The collector or any of his/her authorized representatives shall not disclose 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 under the provisions of this chapter or divulge the amount or source of income, profits, losses, expenditures, or any particular thereof set forth in any statement or application, or permit any statement or application, or copy of either, or any other document relating thereto which contains specific information as to the amount or source of income or expenditures of any person obtaining a license, to be seen or examined by any person. Nothing in this section shall be construed to prevent the disclosure to, or auditing of accounts of the collector, Federal or State officials, or a grand jury or court of law upon subpoena or in a proceeding to determine the existence or amount of any license tax liability of the particular licensee. The disclosure of the names and addresses of persons to whom license have been issued and the general type of their business, together with general statistics regarding business taxes collected or business done in the Town, is not prohibited.

(§ 1, Ord. 937, eff. February 11, 1993)

If any person subject to the tax imposed by this chapter fails to submit information required by the collector necessary to determine the license tax due and payable, or if the collector is not satisfied with the information supplied and statement filed, the collector may determine the amount of license tax due from such person by means of such information as is available.

If such determination is made, the collector shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States Post Office, postage prepaid addressed to the person so assessed at the person's last known address.

(§ 1, Ord. 937, eff. February 11, 1993)

CLASSIFICATIONS

Accounting, auditing and bookkeeping services

Arts and crafts

Amusement and recreation services, including motion pictures

Architectural services

Automobile repair and services

Beauty shops, barbers, hairstylists, manicurists

Engineering services

Financial services

Insurance brokers and services

Landscape and horticultural services

Laundry, dry cleaning and garment services

Legal services

Management and public relations services

Manufacturing

Medical and health services

Privately owned and operated schools

Real estate agents, brokers, managers and services

Restaurant and retail trade

Services to buildings

Wholesale trade

(§ 1, Ord. 937, eff. February 11, 1993)

Every person who does not have a fixed place of business within the Town and is not otherwise licensed or classified by this chapter, who delivers any service by the use of vehicles in the Town, except general and special construction contractors, shall pay a license tax as follows:

Every person who does not have a fixed place of business within the Town who engages in business within the Town and is not subject to the provisions of this section shall pay a license tax at the same rate prescribed in Section 6-1.12 for a fixed place of business within the Town, based on the gross receipts derived from the business transacted in the Town.

(§ 1, Ord. 937, eff. February 11, 1993)

Every person transacting and carrying on the business enumerated in this section shall pay a license tax as follows:

(a) Auctioneers. Auctioneers without a fixed place of business in the Town, Five Hundred and no/100ths ($500.00) Dollars per year, or at the option of the licensee, Fifty and no/100ths ($50.00) Dollars per day;

(b) Carnivals, Fairs. Four Hundred and no/100ths ($400.00) Dollars for the first day and Three Hundred and no/100ths ($300.00) Dollars for each additional day;

(c) Christmas tree lots. Every person engaged in the business of selling or offering for sale Christmas trees at retail shall pay a business license tax of Forty-five and no/100ths ($45.00) Dollars per year;

(d) Circuses. Seven Hundred Fifty and no/100ths ($750.00) Dollars for the first day and Five Hundred Sixty-Three and no/100ths ($563.00) Dollars per day for each additional day;

(e) Commercial leased property. Every owner of commercial property who leases such property shall pay an annual fee of two ($0.02) cents per square foot or a minimum of Fifty and no/100ths ($50.00) Dollars per year per lease, up to a maximum of Two Hundred and no/100ths ($200.00) Dollars per year;

(f) Commercial photography and filming.

(i) On Town roads or other Town property, as follows:

Traffic control costs or any additional costs as required by the police or fire departments shall be paid entirely by the applicant.

(ii) On private property in Town, as follows:

Traffic control costs or any additional costs as required by the police or fire departments shall be paid entirely by the applicant.

(g) Contractors. Every contractor shall pay a gross receipts tax at the time of taking out each permit in the Building Department at the rate of Fifty Cents ($.50) per One Thousand and no/100ths ($1,000.00) Dollars (or part thereof), computed on the amount for which the permit is issued. In addition, every contractor whose business is located in Town, or who does business in Town, shall pay a fee as follows:

(i) Located in Town. Every contractor whose business is located within the Town limits shall pay an annual business license fee of One Hundred and no/100ths ($100.00) Dollars, or alternatively, shall pay an annual business license fee based on gross receipts, less that portion of the receipts which represent payments to subcontractors, provided that such subcontractors are licensed and that the general contractor furnishes the collector with the names and addresses of the subcontractors and the amount paid to each subcontractor.

(ii) Work in Town, but located outside the Town. Every contractor who works in Town but whose business is not in Town shall pay a quarterly fee of Thirty and no/100ths ($30.00) Dollars, or alternatively, an annual fee of One Hundred and no/100ths ($100.00) Dollars, prior to beginning any work in Town. This section shall refer to all contractors or subcontractors who perform such short term services in Town, like builders, electricians, plumbers, landscapers, tree cutting and trimming, painting, etc.

(h) Living accommodations. Every person transacting or engaged in the operation of a hotel, motel, apartment, rooming house, autocourt, house or portion of a house for rent, room for rent, second unit for rent, or other living accommodations shall pay an annual fee of Seventeen and no/100ths ($17.00) Dollars per dwelling unit unless that unit is a registered rent control unit or a Section 8 unit, then the annual fee is Ten and no/100ths ($10.00) Dollars;

(i) Omnibus business. Fifty and no/100ths ($50.00) Dollars per year for any business activity being conducted in Town which does not logically fit into a specific category described by Sections 6-1.12, 6-1.13 and 6-1.14 of this Code;

(j) Peddlers or solicitors. Twenty-five and no/100ths ($25.00) Dollars per day, One Hundred Fifty and no/100ths ($150.00) Dollars per quarter or Five Hundred and no/100ths ($500.00) Dollars per year;

(k) Post office box businesses. Fifty and no/100ths ($50.00) Dollars per year for those businesses not located in Town, but transacting business via a post office box in Town;

(l) Real estate brokers.

(i) Located in Town. Every real estate broker whose office or business is located in the Town shall pay an annual base fee of One Hundred and no/100ths ($100.00) Dollars, plus Ten and no/100ths ($10.00) Dollars for each Realtor desk located in said office or business.

(ii) Located outside Town but conducting business in Town. Every real estate broker or brokerage firm who conducts or carries on a business consisting of buying, selling, or leasing of real estate property, including the advertising of property for sale or lease, in the Town, but whose office or place of business is located outside the Town, shall pay an annual license fee of One Hundred Fifty and no/100ths ($150.00) Dollars, prorated quarterly. If the gross receipts of the broker or brokerage firm from the buying, selling, or leasing of real estate for the calendar year are less than Twenty-Five Thousand and no/100ths ($25,000.00) Dollars, the broker or brokerage firm may apply after the end of the calendar year for a refund of a portion of the license fee paid in excess of Forty-Five and no/100ths ($45.00) Dollars. Such application must be received by the Town by the April 15 following the end of the calendar year for which a refund is requested. Upon determination by the collector that the gross receipts of the broker or brokerage firm were less than Twenty-Five Thousand and no/100ths ($25,000.00) Dollars in the calendar year for which a refund is requested, the collector shall refund the license fees paid in excess of Forty-Five and no/100ths ($45.00) Dollars.

(m) Taxicabs. Sixty and no/100ths ($60.00) Dollars per vehicle per year.

(§ 1, Ord. 937, eff. February 11, 1993, as amended by § 1, Ord. 941, eff. April 23, 1993, Ord. 943, eff. January 1, 1993, and § 1, Ord. 963, eff. February 24, 1995)

Editor's note— Ord. No. 1085, adopted March 12, 2013, repealed § 6-1.15, which pertained to administrative fee charges and derived from Ord. 1040(part), effective November 11, 2004.

The license tax applicable to a business not expressly set forth in this chapter shall be that license fee applicable to the business expressly set forth in this chapter which, in the opinion of the collector, is most nearly comparable.

(§ 1, Ord. 937, eff. February 11, 1993, as renumbered by Ord. 1040 (part), eff. November 12, 2004)

Unless otherwise specifically provided, the following shall apply:

(a) An annual license tax under the provisions of this chapter shall be due on January 1st and payable in advance by the fifteenth day of April each year. If the fifteenth day of April falls on a Saturday or Sunday, the due date shall be the first business day after the fifteenth;

(b) A license tax covering a new operation commencing on January 1st to March 31st shall pay the entire business tax; from April 1st to June 30th shall pay seventy-five (75%) percent of the license tax; from July 1st to September 30th shall pay fifty (50%) percent of the license tax, and from October 1st to December 31st shall pay twenty-five (25%) percent of the license tax;

(c) A flat rate license tax shall be payable in advance of the business activity; and

(d) The collector is not required to send a renewal, delinquency or other notice or bill to any person subject to the provisions of this chapter; and failure to send such notice or bill shall not affect the validity of any license tax or penalty due under the provisions of this chapter.

(§ 1, Ord. 937, eff. February 11, 1993, as amended by § 1, Ord. 941, eff. April 23, 1995, as renumbered by Ord. 1040 (part), eff. November 12, 2004)

(a) For failure to pay an annual license tax when due, the collector shall add a penalty of ten (10%) percent of said license tax on the sixteenth (16th) day of April following the due date thereof, or the first business day after the fifteenth (15th) of April if the fifteenth (15th) of April falls on a Friday or Saturday, and ten (10%) percent on the first day of each month thereafter while the fee remains unpaid; provided that the amount of such penalty to be added shall in no event exceed fifty (50%) percent of the amount of the license tax due;

(b) Any flat rate license tax which has not been paid by 4:30 p.m. on the day due shall have added to the amount thereof a penalty of twenty-five (25%) percent;

(c) If any person has failed to apply for and secure a valid license to operate a business, the business license tax due shall be that amount due and payable from the first date on which the person was engaged in business in the Town together with applicable penalties;

(d) Where an audit or inspection of the books or records of a business reveals that the amount of license tax paid for any license tax period is less than the amount which was actually due pursuant to this chapter, it shall be deemed for the purposes of this section that, to the extent of such deficiency, there was a failure to pay a license tax when due. Penalties as provided in this section shall be assessed from the date when said deficiency was required to be paid pursuant to this chapter;

(e) Should court action be required to collect any license tax or penalties, the defendant shall be liable for cost of suit, including attorney's fees. The penalties shall be added to the license tax and the same shall become due and payable and collected along the delinquent license tax; and

(f) Any person who violates any of the provisions of this chapter or knowingly or intentionally misrepresents to any officer or employee of the Town any material fact in procuring a license provided for in this chapter shall be deemed guilty of a misdemeanor or an infraction and, upon conviction thereof, shall be punishable in accordance with the law.

(§ 1, Ord. 937, eff. February 11, 1993, as renumbered by Ord. 1040 (part), eff. November 12, 2004)

Nothing in this chapter shall be deemed or construed to apply to any person transacting and carrying on any business exempt by virtue of the Constitution or applicable statutes of the United States, or of the State of California.

Any person claiming an exemption pursuant to this chapter shall file a sworn statement with the collector stating the facts upon which exemption is claimed and shall furnish such information and verification as may be required. In the absence of such statement substantiating the claim, such person shall be liable for the payment of the license tax imposed by this chapter.

The collector, after giving notice and a reasonable opportunity for hearing to a licensee, may revoke any license granted pursuant to the provisions of this action upon information that the licensee is not entitled to the exemption as provided in this chapter.

The collector shall have the authority, for good cause shown, to extend the time for filing any required sworn statement, and in such case to waive any penalty that would have otherwise accrued; and shall have further authority, for good cause shown, to compromise any claim as to the amount of business license tax due.

(§ 1, Ord. 937, eff. February 11, 1993, as amended by § 2, Ord. 963, eff. February 24, 1995, as renumbered by Ord. 1040 (part), eff. November 12, 2004)

No business license under this chapter shall be required of any nonprofit institution, corporation, organization or association organized or conducted for nonprofit purposes only; when the receipts derived are to be wholly for the benefit of such organization and not in whole or part for the private gain of any person. This exemption shall not apply to promoters employed by such nonprofit institutions, corporations or associations.

(§ 1, Ord. 937, eff. February 11, 1993, as renumbered by Ord. 1040 (part), eff. November 12, 2004)

No business license shall be required of a person doing business and drawing social security benefits whose gross receipts do not exceed the maximum income allowed by Title 42, U.S. Code Section 403(f)(3). Minors and adults over the age of sixty-five (65) years engaged in a business with gross receipts under Two Thousand and no/100ths ($2,000.00) Dollars per year are not required to obtain a business license.

(§ 1, Ord. 937, eff. February 11, 1993, as renumbered by Ord. 1040 (part), eff. November 12, 2004)

No license issued pursuant to this chapter is transferable; provided that, where a license is issued authorizing a person to carry on a business at a particular place, such license may, upon application therefor and payment of a fee of Five and no/100ths ($5.00) Dollars, be amended to authorize the transaction of such business at some other location to which the business is or is to be moved. Change of ownership must be recorded by filing of application and payment of a Twenty and no/100ths ($20.00) Dollar fee.

Change in the name of the business must be recorded by filing of application and payment of a Five and no/100ths ($5.00) Dollar fee.

(§ 1, Ord. 937, eff. February 11, 1993, as renumbered by Ord. 1040 (part), eff. November 12, 2004)

A duplicate license may be issued by the collector to replace any license previously issued under this chapter which has been lost or destroyed upon the licensee filing statement of such fact and, at the time of filing such statement, paying to the collector a fee of Five and no/100ths ($5.00) Dollars for a duplicate license.

(§ 1, Ord. 937, eff. February 11, 1993, as renumbered by Ord. 1040 (part), eff. November 12, 2004)

No license tax collected under the provisions of this chapter shall be refundable in any manner, except that if the licensee shall establish to the satisfaction of the collection that an overpayment of the license tax has been made, and within a period of one (1) year from the date on which the overpayment was made, a claim is filed with the collection for refund of such overpayment, the collector may refund the amount so overpaid.

(§ 1, Ord. 937, eff. February 11, 1993, as renumbered by Ord. 1040 (part), eff. November 12, 2004)

Any license transacting and carrying on a business at a fixed place of business in the Town shall keep a license posted in a conspicuous place upon the premises where such business is carried on.

Any licensee transacting and carrying on business but not operating in a fixed place of business in the county shall keep the license upon his/her person at all times while on such business in the Town.

(§ 1, Ord. 937, eff. February 11, 1993, as renumbered by Ord. 1040 (part), eff. November 12, 2004)

(a) It shall be the duty of the collector to enforce the provisions of this chapter. The police chief and the fire chief and their respective staffs shall render such assistance as may, from time to time, be required by the collector;

(b) The collector, his/her deputies or any police officer shall have the power and authority to enter, free of charge, and at any reasonable time, any place of business required to be licensed under this chapter, and demand an exhibition of its license certificate. Any person who has the license certificate in his/her possession or under his/her control who wilfully fails to exhibit the same on demand is guilty of a misdemeanor or an infraction, and upon conviction shall be punished in accordance with the law; and

(c) All persons subject to the provisions of this chapter shall keep complete records of business transactions, including sales receipts, purchases and other expenditures, State and Federal income tax returns, including schedules and records included in such returns. Such persons shall retain such records for examination by the collector and maintain them for a period of at least three (3) years. No person required under this section to keep records shall refuse to allow authorized representatives of the collector to examine said records at reasonable times and places.

(§ 1, Ord. 937, eff. February 11, 1993, as renumbered by Ord. 1040 (part), eff. November 12, 2004)

Any person aggrieved to any decision of the collector with respect to the issuance of or refusal to issue such license may appeal to the Town Council, stating the reason(s) therefor, by filing a notice of appeal with the Town Clerk within ten (10) days of receiving notice of the collector's decision. The Council shall thereupon fix a time and place for a public hearing of such appeal. The Town Clerk shall give notice to the appellant of the time and place of hearing by serving it personally or by depositing it in the United States Post Office, postage prepaid, addressed to the appellant at his/her last known address. The Town Council shall, after hearing, determine all questions raised by the appeal.

(§ 1, Ord. 937, eff. February 11, 1993, as renumbered by Ord. 1040 (part), eff. November 12, 2004)

The collector may adopt rules and regulations which are not inconsistent with the provisions of this chapter, as may be necessary or desirable to supplement or clarify such provisions or aid in their enforcement.

The rules and regulations, if adopted, shall be known as "Business License Rules and Regulations" and shall be placed in written form and numbered consecutively. A copy of the "Business License Rules and Regulations" shall be filed with the Town Clerk.

(§ 1, Ord. 937, eff. February 11, 1993, as renumbered by Ord. 1040 (part), eff. November 12, 2004)

All remedies prescribed under this chapter shall be cumulative and the use of one (1) or more remedies by the Town shall not bar the use of any other remedy for the purpose of enforcing the provisions of this chapter.

(§ 1, Ord. 937, eff. February 11, 1993, as renumbered by Ord. 1040 (part), eff. November 12, 2004)

If any section, subsection, sentence, clause, phrase or portion of this chapter is for any reason held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of this chapter.

The Town Council declares that it would have adopted this chapter and each section, subsection, sentence, clause, phrase or portion thereof irrespective of the fact that any one (1) or more sections, subsections, sentences, clauses, phrases or portions are declared invalid or unconstitutional.

(§ 1, Ord. 937, eff. February 11, 1993, as renumbered by Ord. 1040 (part), eff. November 12, 2004)