San Bruno Municipal Code Ch. 3.12 Applications for License—payment of Tax

Every person required to be licensed under this article shall apply to the tax collector for a business license.

(Prior code § 12-3.1; Ord. 1420 § 3, 1983; Ord. 1875 § 3, 2019)

A. When a person applies for the first business license for a business or a newly established business the applicant shall submit to the tax collector a written statement containing the following information on a form furnished by the tax collector and sworn to by a person authorized to administer oaths:

Where the number of games, alleys, tables, or devices is unknown at the time of the application, the applicant shall submit estimated numbers.

B. Such estimate of gross receipts or numbers of games, alleys, tables, or devices, if accepted by the tax collector as reasonable, shall be used in determining the amount of license tax to be paid by the applicant. The amount of the tax so determined shall be tentative only, and such person shall, within thirty days after the expiration of the period for which the license was issued, furnish the tax collector a sworn statement, upon a form furnished by the tax collector, showing the gross receipts during the period of such license or the number of games, alleys, tables, or devices which were in actual use at the commencement of the license period. The license tax for such period shall be finally ascertained and paid in the manner provided by this chapter for ascertaining and paying of renewal license taxes for other businesses, after deducting from the payment found to be due the amount paid at the time such first license was issued. The tax collector shall not issue to any such person another license for the same or any other business until such person shall have furnished to him or her the written statement and paid the license tax as required in this chapter.

C. Business licenses based upon number of card tables authorized shall be paid in advance based upon actual numbers of tables authorized.

D. When a person applies for the second initial licensing period business license for a business or newly established business the tax of which is based upon gross receipts, and the initial licensing period was less than one fiscal year, the basis of the tax imposed for the second license year shall be a dollar amount of gross receipts determined by the following formula:

(Prior code § 12-3.2; Ord. 1420 § 3, 1983; Ord. 1875 § 3, 2019)

An applicant for a renewal license shall submit to the tax collector a written statement setting forth such information concerning the applicant's business during the preceding licensing period as may be required by the tax collector to enable him or her to ascertain the amount of the license tax to be paid by the applicant for the ensuing licensing period. Such statement shall be furnished on a form provided by the tax collector and shall be sworn to before a person authorized to administer oaths.

(Prior code § 12-3.3; Ord. 1420 § 3, 1983; Ord. 1875 § 3, 2019)

A. No greater or less amount of money shall be charged or received for any license tax other than provided for in this article.

B. In no case shall any mistake made by the city in stating the amount of a license tax prevent or prejudice the collection by the city of what shall actually be due from anyone carrying on a business subject to a license tax under this article. No statement shall be conclusive as to the matters set forth therein, nor shall the filing of the same preclude the city from collecting by appropriate action such sum as is actually due and payable under this article.

(Prior code § 12-3.4; Ord. 1405 § 1, 1982; Ord. 1875 § 3, 2019)

All license taxes due under this article shall be paid in advance in lawful money of the United States, at the office of the tax collector.

(Prior code § 12-3.5; Ord. 1405 § 1, 1982; Ord. 1875 § 3, 2019)

It is unlawful for the tax collector 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 or business or any other person visited or examined in the discharge of official duty, or the amount or source of income, profits, losses, expenditures or any particular thereof set forth in any statement or to permit any statement or copy of any statement or book containing any abstract or particulars thereof, to be seen or examined by any person. Nothing in this section, however, shall be construed to prevent the following:

A. The disclosure to or the examination of records and equipment by another city official, employee or agent for collection of taxes for the sole purpose of administering or enforcing any provisions of this article or collecting taxes imposed under this article;

B. The disclosure of information to, or the examination of records by federal or state officials, or the tax officials of any city or county or the tax officials of the city and its auditors if a reciprocal arrangement exists, or to a grand jury or a court of law, upon subpoena;

C. The disclosure of information and results of examination of records of particular taxpayers, or relating to particular taxpayers, to a court of law in a proceeding brought to determine the existence or amount of any business license tax liability of the particular taxpayers to the city;

D. The disclosure after the filing of a written request to that effect to the taxpayer himself or herself, or to his or her 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 penalty; provided further, that the city attorney approve such disclosure and that the tax collector may refuse to make any disclosure referred to in this subsection when in his or her opinion the public interest would suffer thereby;

E. The disclosure of the names and addresses of taxpayers pursuant to this article, and the general type or nature of their businesses;

F. The disclosure of statistical information or compilations as to various categories of businesses and their gross receipts, where no financial data relative to specific business is released.

(Prior code § 12-3.6; Ord. 1405 § 1, 1982; Ord. 1875 § 3, 2019)

A. Any statement submitted to the tax collector and each of the several items therein contained shall be subject to audit and verification by the tax collector, his or her deputies, or authorized employees of the city who are hereby authorized to examine, audit and inspect such books and records of the business which is the subject of the statement as may be necessary in their judgment to verify or ascertain the amount of business license tax due. Records which shall be maintained for audit purposes, shall include state and federal income tax returns, schedules and records included in such returns.

B. All persons subject to the provisions of this article 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 a period of at least three years. No person required under this section to keep records shall refuse to allow authorized representatives of the tax collector to examine such records at reasonable times and places.

(Prior code § 12-3.7; Ord. 1405 § 1, 1982; Ord. 1875 § 3, 2019)

A. Initial Determination. The tax collector shall determine the amount of license tax due or the proper classification for a business by means of such information as the tax collector may be able to obtain if:

1. Any person fails to file any required statement within the time prescribed; or

2. If, after demand therefor has been made by the tax collector, he or she fails to file a corrected statement within fifteen days after notification to do so; or

3. It appears to the satisfaction of the tax collector that a statement filed does not set forth the facts of the business for which a license is required; or

4. If a licensee or an applicant for a license believes that his or her individual business is not assigned to the proper classification because of circumstances peculiar to it.

B. Notice of Determination. If such determination is made, the tax collector shall give notice of the amount so assessed, or classification found to be appropriate in the following manner:

1. By serving it personally; or

2. By depositing it in the United States mail, postage prepaid, addressed to the person so assessed at the address appearing on his or her last business license or application therefor.

C. Right to Hearing. Such persons may, within ten days after the serving or mailing of such notice, apply in writing to the tax collector for a hearing on the amount of the license tax or classification determined.

(Prior code § 12-3.8; Ord. 1405 § 1, 1982; Ord. 1875 § 3, 2019)

When an applicant for a business license is required to pay a business license tax measured by gross receipts, except in case of an application for an original license pursuant to Section 3.12.020 (Application— Statements required in determining amount of tax), he or she shall not be required to report the exact amount of his or her gross annual receipts, but shall report to the tax collector the particular bracket of the schedules in this title within which his or her gross annual receipts fall.

(Prior code § 12-3.9; Ord. 1405 § 1, 1982; Ord. 1875 § 3, 2019)

Upon application for a license under this article and upon the payment of the prescribed license tax, the tax collector shall issue to such applicant a license which shall contain the following:

A. The business licensed;

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

C. The date of the expiration of the license;

D. Such information as may be necessary for the enforcement of the provisions of this article.

(Prior code § 12-3.10; Ord. 1405 § 1, 1982; Ord. 1875 § 3, 2019)

A. Annual Licenses. Unless otherwise specifically provided in this article, all annual license taxes shall be due and payable on the first day of August of each year and delinquent on the first day of September of each year.

B. Licenses Other Than Annual. Except as otherwise specifically proved in this article, license taxes other than annual shall be due and payable and delinquent as follows:

(Prior code § 12-3.11; Ord. 1405 § 1, 1982; Ord. 1875 § 3, 2019)

If a person responsible for payment of a business license tax fails to pay such tax when due, there shall be added a penalty of twenty percent of such license tax on the last day of each month after the due date thereof. The amount of the penalty to be added shall not exceed one hundred percent of the amount of the license tax due. If, after a payment is made to the tax collector, the records of the taxpayer are examined, audited, or inspected and it is determined by the tax collector that the amount paid was, in fact, less than the amount due, the penalty applicable for failure to pay the tax when due shall begin to apply from the date the amount of the deficiency was delinquent rather than from the date of notice by the tax collector of the deficiency.

(Prior code § 12-3.12; Ord. 1405 § 1, 1982; Ord. 1875 § 3, 2019)

A. No license issued pursuant to this article shall be transferable from one person to another.

B. If a license is issued for the transaction of business at a particular place of business, the license, upon application and payment of a fee in an amount established by resolution of the city council, may have the same license amended to reflect the transfer of the business under the same license at some other location.

(Prior code § 12-3.13; Ord. 1405 § 1, 1982; Ord. 1875 § 3, 2019)

The tax collector may issue a duplicate license to a licensee to replace a license previously issued which has been lost or destroyed. To obtain a duplicate license, the licensee shall file a statement that the license has been lost or destroyed and pay the tax collector a duplicate license fee in an amount established by resolution of the city council.

(Prior code § 12-3.14; Ord. 1405 § 1, 1982; Ord. 1875 § 3, 2019)

The tax collector shall have the power for good cause shown:

A. To extend the time for filing any required sworn statement for a period not exceeding thirty days;

B. To waive any penalty that would otherwise have accrued;

C. To compromise any claim involving five hundred dollars or less as to the amount due; provided, that claims involving greater amounts shall only be compromised with the consent of the city council.

(Prior code § 12-3.15; Ord. 1405 § 1, 1982; Ord. 1875 § 3, 2019)

A. Upon the issuance of a business license for any business which is taxed according to the number of vehicles used in the business, the tax collector shall deliver to the licensee one windshield sticker for each vehicle used by the licensee in the conduct of his or her business. The sticker shall be attached to the windshield of such vehicle. If the vehicle does not have a windshield, the sticker shall be attached in a conspicuous place in the operator's compartment of each vehicle.

B. If subsequent to the issuance of any license and prior to its expiration date, any licensee uses any vehicle in his or her business for which a windshield sticker has not been issued, he or she shall procure a windshield sticker for each such vehicle from the tax collector. The tax collector shall furnish such windshield sticker without cost other than any additional license tax which may be due, upon satisfactory proof of the use of such vehicle by the licensee.

C. No person subject to license under this article shall drive, operate, use, or cause to be driven, operated, or used, any vehicle in the conduct of his or her business without a sticker being attached as required in this article, or to remove or deface or cover up the sticker, or to place the same upon any vehicle other than a vehicle used by the licensee in his or her business.

(Prior code § 12-3.16; Ord. 1405 § 1, 1982; Ord. 1875 § 3, 2019)

A. Upon the issuance of any license for any electrical musical device or mechanical amusement device, the tax collector shall deliver to the licensee one sticker for each device used in the conduct of his or her business. Such sticker shall be attached in a conspicuous place on the device.

B. If subsequent to the issuance of any license and prior to its expiration date, any licensee uses any electrical musical device or mechanical amusement device for which a sticker has not been issued, he or she shall procure a sticker from the tax collector. The tax collector shall furnish such sticker without cost other than any additional license tax which may be due upon production of satisfactory proof of the use of such device by the licensee.

C. No person subject to license under this article shall operate or use, or cause to be operated or used, any electrical musical device or mechanical amusement device in the conduct of his or her business without a sticker being attached as required in this article, or to remove, deface or cover up the sticker, or place, cause to be placed, or permit the placing of such sticker upon any such device other than the one used by the licensee in his or her business.

(Prior code § 12-3.17; Ord. 1405 § 1, 1982; Ord. 1875 § 3, 2019)

If a licensee or person engaged in business for which a license is required refuses to permit an audit pursuant to Section 3.12.070, the minimum business license tax shall be one thousand five hundred dollars per year.

(Prior code § 12-3.18; Ord. 1420 § 4, 1983; Ord. 1875 § 3, 2019)

The amount of any license tax and penalty imposed pursuant to this article shall be 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.

(Prior code § 12-3.19; Ord. 1405 § 1, 1982; Ord. 1875 § 3, 2019)

Any action commenced to enforce the payment of any business license tax due, or any other requirement of this article shall be commenced within four years of the accrual of the cause of action.

(Prior code § 12-3.20; Ord. 1405 § 1, 1982; Ord. 1875 § 3, 2019)

A. Except as provided in subsection C of this section, no refund for any overpayment of business license taxes imposed by this article shall be allowed in whole or in part unless a claim for refund is filed with the tax collector within a period of three years from the last day of the calendar month following the period for which the overpayment was made.

B. All claims for refund of the amount must be filed with the tax collector on forms furnished by him or her and in the manner prescribed. The tax collector may refund the amount overpaid upon the filing of such claim if he or she determines that an overpayment has been made.

C. The filing of a claim shall not be required if the amount due has been verified by an independent auditor selected by the city.

(Prior code § 12-3.21; Ord. 1405 § 1, 1982; Ord. 1875 § 3, 2019)

A. Who May Appeal. Any person aggrieved by any decision of the tax collector regarding the issuance or refusal to issue a license, the appropriate license classification of the business, or the amount of a license tax may appeal to the city council by filing a notice of appeal with the city clerk within fifteen days of such decision. The notice of appeal shall be accompanied by an appeal fee in an amount established by resolution of the city council and shall state the grounds for the appeal.

B. Public Hearing. The city clerk shall set a time and place for a public hearing of such appeal before the city council and shall give the appellant not less than ten days' written notice thereof in the following manner:

1. By serving it personally; or

2. By depositing it in the United States mail, postage prepaid, addressed to such person at the address appearing on his or her last business license or application.

C. Findings of City Council. The findings of the city council shall be final and conclusive. They shall be served upon the appellant in the manner prescribed in subsection B of this section by the city clerk.

D. Due Date of Tax. The amount of any license tax finally determined as provided in this section shall be due and payable as of the date the original license tax was due and payable, together with any penalties that may be due thereon; provided, however, that if the amount of such license tax is fixed in accordance with the original statement of the appellant no penalty shall attach by reason of any delinquency.

(Prior code § 12-3.22; Ord. 1405 § 1, 1982; Ord. 1875 § 3, 2019)

All remedies provided under this article shall be cumulative. The use of one or more remedies by the city shall not bar the use of any other remedy for the purpose of enforcing the provisions of this article.

(Prior code § 12-3.23; Ord. 1405 § 1, 1982; Ord. 1875 § 3, 2019)

Neither the adoption of the ordinance codified in this article, nor its superseding of any portion of any other ordinance of the city shall in any manner be construed:

A. To affect prosecution for violation of any other ordinance committed prior to the effective date of the ordinance codified in this chapter; or

B. As a waiver of any license or other penal provisions applicable to such violation; or

C. To affect the validity of any bond or cash deposit required by any ordinance to be posted, filed, or deposited.

(Prior code § 12-3.24; Ord. 1405 § 1, 1982; Ord. 1875 § 3, 2019)

A. Any person violating Section 3.12.070 shall be guilty of a misdemeanor.

B. Any person violating any other provision of this article or failing to comply with any of the other mandatory provisions thereof shall be guilty of an infraction.

C. The penalty for misdemeanors and infractions is as set forth in Section 1.28.010 (Violations a misdemeanor or infraction).

(Prior code § 12-3.25; Ord. 1405 § 1, 1982; Ord. 1875 § 3, 2019)