San Clemente Municipal Code Art. I General Provisions

For the purposes of this chapter, the following words and phrases shall have the meanings respectively ascribed to them by this section:

"Administrative office" means a place that conducts business from a commercial location, but does not independently generate gross sales activity.

"Apartments, motels, hotels, rooming houses, cottages and buildings having rental spaces" means a place where three (3) or more rooms, apartments, cottages or rental spaces are located upon one (1) piece of property, or upon adjoining pieces of property under one (1) ownership, and are available for rental.

"Applicant" means any person who applies for a license from the License Collector under the provisions of this chapter.

"Auto wrecking" means the maintenance of a place, building or lot where secondhand automobiles, trucks or any parts thereof, are traded for or bought, for the purpose of dismantling, wrecking or otherwise tearing down the same; and the parts or accessories from such automobiles or trucks are offered for sale or exchange as usable; and the storage of metals and materials as may accumulate only from such automobiles or trucks.

"Automobile rental" means every motor vehicle used for the transportation of passengers over the public highways and not over defined routes, irrespective of whether or not such passengers are transported beyond the limits of the City, and at rates per mile, per trip, per hour, per week or per month, and shall include the leasing, renting or hiring by the day, hour, trip or otherwise, whether with or without driver, of any vehicle, camper, sight-seeing car, omnibus, stage or taxicab used for carrying passengers over an undefined route, one (1) terminus of which is inside the City; and shall also mean and include a motor vehicle designed, used or maintained primarily for the transportation of property, which motor vehicle is rented, leased or hired without driver or operator, at rates per mile, per trip, per hour, per day, per week, per month or otherwise.

"Business" means any business, profession, trade, calling, occupation, show, exhibition or game, and every kind of calling whether or not carried on for profit or livelihood.

"Business license tax" means the privilege tax imposed upon persons engaged in business as defined herein, for the privilege of engaging in such business within the City.

"Carnival company" means a collection of shows, exhibitions, feats of strength, merchandise booths, games of skill, fortunetelling, games of chance, wheels of fortune or any other amusement device presented or offered upon the streets or vacant property within the City, other than circuses, animal shows or side shows with circuses.

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

"Contractor" means a person licensed by the California State License Board who for either a fixed sum, price, fee, percentage, profit and other compensation, other than wages, undertakes or offers to undertake, or purports to have the capacity to undertake, to construct, alter, repair, add to or improve any building, highway, road, excavation or other structural project, development or improvement or to do any part thereof. Such term shall, unless specifically distinguished, include "subcontractor" and "specialty contractor."

Such term does not apply to any work or operation in one undertaking or project by one or more contracts, the aggregate contract price for which for labor, materials and all other items is less than one hundred dollars ($100.00), such work or operations being considered as of casual, minor or inconsequential nature; provided, that this exemption does not apply in any case wherein the work of construction is only a part of a larger or major operation, whether undertaken by the same or a different contractor, or in which a division of the operation is made in contracts of amounts less than one hundred dollars ($100.00) for the purpose of evasion of the provisions of this chapter.

Such term does not apply to owners of property, building or improving structures thereon for the occupancy of such owner and not intended for sale, if the structure is occupied and used by the owner, or a tenant of the owner, upon completion, and is not offered for sale prior to completion; provided, that not more than one of such buildings shall be so constructed in any one (1) calendar year.

"Dry cleaning-laundry agency" means a business separate and distinct from the business of a dry cleaner or a laundry whether or not such agency is owned or operated by a dry cleaner or a laundry, and for the purpose of this chapter, the term "dry cleaning-laundry agency" shall mean and include a place where goods of a textile nature may be left to be dry cleaned or laundered, for which dry cleaning or laundering a charge is made, and which service is not performed at the place of business of such agency.

"Employee" means all persons engaged in the operation or conduct of any business, whether as owner, any member of the owner's family, partner, agent, manager, solicitor and any other persons employed or working in such business.

"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, service or employment of whatever nature it may be, for which a charge is made or credit allowed, whether or not such service, act or employment is done as a part of or in connection with the sale of materials, goods, wares or merchandise; and shall include all receipts, cash, credits and property of every kind or nature for which credit is allowed by the seller to the purchaser without any deduction therefrom on account of the cost of materials used, labor or service cost, interest paid or payable, 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 law to be included in or added to the purchase price and collected from the consumer or purchaser;

4. Such part of the sale price of property returned by purchasers upon rescission of the contract of sale as is refunded either in cash or by credit;

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

6. As to a retail gasoline dealer: (a) a portion of the receipts from the sale of motor vehicle fuels equal to the motor vehicle fuel license tax imposed by and previously paid under the provisions of Part 2 of Division 2 of the Revenue and Taxation Code of the state and (b) the special motor fuel tax imposed by Section 4041 of Title 26 of the United States Code if paid by the dealer or collected by him or her from the consumer or purchaser.

"Health officer" means any person designated by the County of Orange Health Care Agency to provide food service establishment inspections.

"In-city businesses" means any business where the physical location and/or street and/or mailing address is within the City limits.

"Itinerant vendor" means any person or individual, whether as principal or agent, who engages in a temporary or transient business in the City, selling goods, wares or merchandise, with the intention of conducting such business in the City for a period of not more than three (3) consecutive days, and who, for the purpose of carrying on such business, hires, leases or occupies any room, doorway, vacant lot, building or structure, for the exhibition or sale of goods, wares or merchandise, and the person so engaged shall not be relieved from the requirements of this chapter by reason of associated temporarily with any local dealer, trader, merchant or auctioneer, or by conducting such temporary or transient business in connection with or as a part of or in the name of any local dealer, trader, merchant or auctioneer.

"Junk collector" means any person not having a fixed place of business within the City, who goes about from place to place collecting, buying or selling articles commonly known as junk.

"Junk dealer" means any person having a fixed place of business in the City, who buys or sells, either at wholesale or retail, for purposes of salvage, any rags, sacks, bottles, cans, papers, rubber, metal or other articles commonly known as junk.

"License" means the receipt issued by the License Collector demonstrating that the Licensee has paid the required business license tax and satisfied any regulatory requirements of Title 5 of the San Clemente Municipal Code. Issuance of a License does not relieve the Licensee from any obligation to obtain a permit, license, or other entitlement or pay any other fee imposed by any other provision of this Code or any other applicable regulation, resolution, ordinance or statute.

"License collector" means the Finance Director of the City or designee.

"Lunch stand," "street kitchen" or "refreshment stand" means a stall or booth at which prepared food is sold, or food is cooked, for immediate sale, or where refreshments are served, which booth or stall is portable and so constructed that it can be moved from place to place.

"Out-of-city businesses" means any business where the physical location and/or address is outside the City limits but which conducts business within the City.

"Owner-builder" means an owner of property upon which he or she is building or improving structures thereon and intended for sale. Proof of the sale or offering for sale of any such structure by the owner-builder within one (1) year after completion of same is presumptive evidence that such structure was undertaken for purpose of sale.

"Parking lot" means any vacant lot properly zoned and improved for such business where automobiles are parked or stand by the hour, day, week or month for a monetary consideration, whether direct or indirect, but shall not include any lot maintained exclusively for patrons of any business concern where no monetary consideration is charged.

"Peddler" means any person, whether as principal or agent, who goes from place to place selling goods, wares or merchandise and there is an exchange of goods for money.

"Person" means and includes all domestic and foreign corporations, associations, syndicates, joint stock companies, partnerships of every kind, joint ventures, clubs, Massachusetts business or common law trusts, societies and individuals engaged in any business as defined herein, in the City.

"Private dance" means a dance which is limited to those persons individually invited to which no admission charge is made or a dance conducted by a bona fide club, society or association, organized or incorporated for benevolent, charitable, dramatic, literary or dancing purposes, having an established membership and which holds meetings other than such dances at regular stated intervals and when the proceeds, if any, of such dance are used for the purposes of such club, society or association.

"Public dance" means a dance open to the public for an admittance fee or charge and which is held on one (1) day only.

"Public dance hall" means a place open to the public upon the payment of an admittance fee wherein music is provided and people are allowed to dance, which place is so open at regular intervals or on regular days of the week.

"Public dancing place" means a place where music is provided and the public is permitted to dance without payment of a fee.

"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.

"Solicitors, canvassers, demonstrators or salesmen" means any person, whether principal or agent, who goes from place to place selling or taking orders or offering to sell or take orders for goods, wares or merchandise, or any article for future delivery, or for services to be performed in the future or for the making, manufacturing or repairing of any article for future delivery.

"Street" means and includes all streets, avenues, highways, alleys, courts, lanes, places, squares, drives, curbing, sidewalks or other public ways in this City which have been, or may hereafter be, dedicated as such and open to public use.

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

(Prior code § 8-1)

(Ord. No. 1529, § 1, 12-7-2010; Ord. No. 1554, § 1, 7-17-2012)

A. .....There are imposed upon the businesses, trades, professions, callings and occupations specified in this chapter 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 such City and having paid the tax hereinafter prescribed, or without complying with any and all applicable provisions of this Code or any other applicable regulation, resolution, ordinance or statute.

B. .....This section 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 chapter.

C. .....A business license issued pursuant to the provisions of this chapter constitutes a receipt for the license tax paid and shall have no other legal effect. A business license is a requirement, not a permit to conduct, manage or carry on any business activity in the City.

D. .....The licenses required by this chapter for persons to engage in professions, vocations or businesses which are also licensed by the state are for revenue purposes only and the regulatory provisions of this code, including the power to deny, suspend or revoke the licenses of such persons, shall not apply.

E. .....The payment of any business license tax under the provisions of this chapter shall not be construed as authorizing the conduct or continuance of any illegal business or of a legal business in an illegal manner.

(Prior code § 8-2)

(Ord. No. 1529, § 2, 12-7-2010)

A. Application for License. .....Before any license is issued to any person, such person shall complete and file a written application with the License Collector which shall contain the following:

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 such 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 gross receipts, the application shall set forth such information as may be therein required and as may be necessary to determine the amount of the license tax to be paid by the applicant;

6. Such other information as may be deemed necessary which may include a brief personal record of the applicant.

B. Application Processing Fee.

1. A minimum fee is required for the processing of any License application. This fee shall be in addition to the business license tax and shall not be prorated. The fee shall not be refunded if the application is rejected. If the applicant cancels the application before any inspection or investigation has taken place, with written notification, all fees paid exceeding ten dollars ($10.00) shall be refunded.

2. The provisions of this chapter notwithstanding, the following application categories shall pay an application processing fee in the amount specified:

Application not requiring inspection and/or investigation .....$10.00

Application that requires inspection and/or investigation .....40.00

Annual application renewal processing fee (all licenses) .....5.00

C. Processing of Applications. Upon application being made as above provided and when the applicant has tendered the License fee required, the License Collector shall process the application. If it is an application for a License for a new business or if the License Collector deems it necessary, the License Collector shall submit it to other departments as necessary, including the Health Officer if health and sanitation may be affected, to determine whether the business and premises to be occupied meet the requirements of state law and City (and, if applicable, County) ordinances. If it is a License requiring City Council approval, the applicant shall be advised to apply to the City Council for issuance of such License in the form and manner as hereinafter provided in this chapter. The application shall be transmitted to the City Council only after it has been approved by such other departments.

D. Issuance of License. .....Upon receiving the approval of departments to which the application may have been referred and, where necessary, the approval of the City Council, the License Collector shall prepare and issue the license showing upon the face of each license the following: (1) the person to whom the license is issued; (2) the kind of business thereby licensed by either code number or other identification; (3) name and location of such business; (4) the date of issuance of the license; and (5) the date of expiration of such license. Whenever the tax imposed under the provisions of this chapter is measured by the number of vehicles, devices, machines or other pieces of equipment used, or whenever the license tax is measured by the gross receipts from the operation of such items, the License Collector shall issue only one (1) license; provided, that he or she may issue for each tax period for which the license tax has been paid one (1) 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 gross receipts from such items.

E. Effect of Mistake. .....In no case shall any mistake by any officer or employee of the City in stating the amount of a license prevent or prejudice the collection by the City of what should be actually due from any person carrying on a business subject to a license under the provisions of this chapter.

F. Void License. .....The City shall not be bound by the mistake of any officer or employee of the City in issuing a license contrary to the terms of this chapter, or to the terms of any zoning or other ordinances of the City. Such license shall be null and void.

(Prior code § 8-9)

(Ord. No. 1529, §§ 3, 4, 12-7-2010)

A. Posting of License. .....Any licensee engaged in business at a fixed place of business shall keep the license issued posted in a conspicuous place upon the premises where such business is conducted.

B. Carrying of License. .....Any person engaged in business in the City but not operating from a fixed place of business shall keep the business license issued to him or her upon his person at all times while engaged in such business.

C. Affixing of License Stickers, Tags, Plates or Decals. .....Whenever identifying stickers, tags, plates or decals 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 decals have been issued shall keep firmly affixed upon each vehicle, device, machine or piece of equipment the identifying sticker, tag, plate or decal which has been issued therefor at such locations as are designated by the License Collector. Such sticker, tag, plate or decal 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 decal is issued. No person shall fail to affix as required herein any identifying sticker, tag, plate or decal to the vehicle, device, machine or piece of equipment, for which it has been issued at the location designated by the License Collector, or to give away, sell or transfer such identifying sticker, tag, plate or decal to another person, or to permit its use by another person.

D. Showing of License to Authorized Officer. .....Any licensee having a license under the provisions of this chapter shall produce and exhibit the same whenever requested to do so by any police officer, or by any officer authorized to issue and inspect licenses or to collect license taxes.

(Prior code § 8-10)

A duplicate business license may be issued by the License Collector to replace any license previously issued which has been lost or destroyed, upon the applicant therefor filing an affidavit attesting to such fact, and at the time of filing such affidavit paying to the License Collector a duplicate license fee of three dollars ($3.00) therefor.

(Prior code § 8-11)

A. Flat Rate Licenses. .....The License Collector may, upon receipt of the appropriate application processing fee, authorize the transfer or assignment of a flat business license to any other person by issuing a transfer business license, when it appears to his satisfaction that the original applicant for such license has sold or otherwise disposed of his interest in the trade, calling, profession, occupation or business for which said license was issued, and that the transferee or assignee thereof has complied with all other provisions of this chapter,

B. Gross Receipts License. .....When a transfer is requested for a business licensed according to gross receipts, the original licensee may be required to file a notarized affidavit (forms to be provided by the License Collector) with the License Collector or a filed copy of the prior year's income tax form showing the actual gross receipts of such business during the current License period. The License Collector shall calculate this figure to obtain the average monthly gross receipts of such business and multiply the average monthly figure by the number of months remaining in the current License period, thereby obtaining the estimate of gross receipts of the transferee for the remaining License period. If it appears that the original licensee has paid sufficient License taxes under the gross receipts fee schedule to cover the gross receipts of both parties for the full year, the payment of the appropriate application processing fee will allow transfer of the business license. If the original licensee has not paid sufficient License taxes to cover the gross receipts of both parties, the transferee shall be required to file his own estimate of gross receipts and pay the License tax as required in this chapter,

C. Changed Location. .....Where a license is issued authorizing a person to transact and carry on a business at a particular place, such licensee shall, upon application therefor and paying the appropriate application processing fee, have the license amended to authorize the transacting and carrying on of such business under such license at some other location to which the business is to be moved, subject to approval as necessary by other departments as outlined in Section 5.04.030 of this chapter.

(Prior code § 8-12)

(Ord. No. 1529, § 5, 12-7-2010)

A. Time, Place and Medium of Payment. .....All business license taxes required by this chapter shall be payable in advance in lawful money of the United States.

B. Term of License. .....All business licenses shall be for a period of one (1) year beginning from application payment date and ending twelve (12) months later on the last calendar day of the month.

C. Grace Period for Renewals. .....All business license renewals that become due and payable on the last calendar day of the month shall become delinquent on the first day of the second month following the expiration date. For example, if a business license expires on January 31, it shall be deemed delinquent on March 1. Remittances sent by mail must be postmarked before this date to be considered non-delinquent.

D. Refunds of Overpayments. .....No refund of an overpayment shall be allowed, in whole or in part, unless a claim for refund is filed with the License Collector within a period of two (2) years from the date of the claimed overpayment, and all such claims for refund of the amount of overpayment must be filed with the License Collector on forms furnished by him or her and in the manner prescribed by him or her. Upon the filing of such claim and when it has been determined that an overpayment has been made, the License Collector may authorize refund of the amount overpaid.

E. No Refund Upon Termination of Business. .....The business license taxes under the terms of this chapter are not refundable upon termination of a business or for any unused portion or term of a License period.

(Ord. 1157 § 1, 1995; prior code § 8-13)

(Ord. No. 1529, § 6, 12-7-2010)

A. Delinquency. .....To all business license renewal taxes becoming delinquent as provided in this chapter, there shall be added a penalty of twenty (20) percent of such license tax, or a sum of five dollars ($5.00), whichever is greater, on the first day of each calendar month after the due date thereof, provided that the amount thereby added shall in no event exceed one hundred (100) percent of the business license tax due. The amount added shall become a part of the business license tax and there shall be added thereto six (6) percent simple interest beginning on the day upon which the last amount is added hereunder.

B. License Void Thirty Days After Becoming Delinquent. .....The current business license shall become void thirty (30) days after becoming delinquent and no business license shall be issued by the License Collector until the business license tax so delinquent, and the penalties added thereto, shall have been paid in full.

(Prior code § 8-14)

A. Business Requiring Food Handling Permit. .....Where a business is required to have a food handling permit, no business license shall be issued until the Health Officer has inspected and approved the premises. Upon approval by the Health Officer, and other departments as may be required, the Health Officer shall issue the food handling permit and the License Collector shall issue the business license.

B. Business Requiring Certificate of Occupancy. .....All commercial, industrial and miscellaneous buildings constructed within the City, which are going to house a business requiring a City business license, shall have a certificate of occupancy, issued by the Building Department, before a license to operate such business may be issued. Any existing buildings which are structurally altered to house a business requiring a City business license shall also have a certificate of occupancy issued by the Building Department before a business license to operate such business may be issued.

C. Certain Businesses Requiring City Council Approval or Special Event Permit.

1. None of the following business shall be conducted within the City unless a person has first obtained either City Council approval or, if appropriate, a special event permit pursuant to Chapter 8.72 of this Code: Recreation or amusement centers, penny arcades, tattoo parlors, shooting galleries, circuses, carnivals, menageries, sideshows, exhibitions, circus processions or parades, boxing, wrestling, sparring exhibitions, billiard or pool room, bowling alley, dance hall, public dance, public dance place, fireworks exhibit, fish market, canning or preserving plant, dairy, livery or feed stable, riding stable, pony rides, lunch stand or street kitchen, junk yard, auto wrecking yard, ambulance service, psychedelic shop, skating rink, outdoor musical or special event, pawnbroker or any other business, as determined by the License Collector, which might be construed to be dangerous or injurious to the public health, safety or welfare or be dangerous or detrimental to surrounding property.

2. The City Council may by minute order authorize one or more City officials to investigate and approve issuance of a License for any of the foregoing businesses, in which case City Council approval shall not be required.

3. Whenever any person desires to open or keep any business specified in this section, he or she shall petition the City Council to order a business License therefor, which petition shall set forth the name of the applicant, the character of the business and the location of the premises where the business is to be conducted, and on the hearing of such petition, the City Council may grant approval in whole or in part and may impose reasonable conditions deemed necessary by the City Council to assure that the business will be conducted in accordance with all state and local laws and not to the detriment of the public. Where any business specified in this section, in the opinion of the City Council, may become dangerous to, or adversely affect the public health, morals, safety or welfare, or become dangerous to surrounding property, the City Council may deny approval.

4. The City Manager may also recommend to the City Council that an individual business establishment shall be subject to City Council approval when, in his or her judgment, any such business establishment not specifically included in this section may have a detrimental effect upon the public health, safety or welfare.

5. Any applicant for a License to carry on any business specified hereinabove, or any other business which, in the opinion of the City Manager or the City Council, may have a detrimental effect upon the public health, safety or welfare, may be required to be fingerprinted by the police department of the City and may also be asked to answer such reasonable questions as may be put to him or her concerning his past history and mode of carrying on business, whether it be the same or a different business than the one applied for. Such application may also be referred to any other department of the City or any public agency for investigation and report. The employee or employees of the applicant where, in the opinion of the City Manager or City Council, the business is such that it may detrimentally affect the public health, safety or welfare, may also be required to be fingerprinted by the police department of the City and may also be required to answer such reasonable questions as may be asked concerning his past history of employment.

D. Fees for Investigation, Charges for Special Protection and Insurance Requirements. .....The City Council may, in addition to payment of the required license tax, require from such businesses or activities as are enumerated in Subsection C of this section or other businesses or activities which are similar thereto, reasonable investigation fees based on standards set by the City Manager and payable to the City prior to the police investigation. Such fees are not refundable. The City Council may also require and levy a reasonable charge for special police and fire protection and in addition thereto may require such businesses or activities to provide public liability and property damage insurance in the amount to be determined by the City Council.

E. .....Unless it is exempt under Section 5.38.010(B), a boardinghouse that is a Residential Care Facility (as those terms are defined by Section 17.88.030) must obtain an operating license issued in accordance with Chapter 5.38.

(Prior code § 8-15)

(Ord. No. 1529, § 7, 12-7-2010; Ord. No. 1745, § 11, 12-20-2022)

A. Violation—Pre-Hearing Suspension. .....When a violation occurs of any health, public safety or building codes, and the violation is deemed by the License Collector to be a danger or detriment to the public, the licensee's business license may be suspended by the License Collector until a hearing can be conducted. Any request for a hearing by a Licensee shall be made, and any hearing shall be held, as provided under Section 1.20.080 of this Code.

B. Other Revocation or Suspension of license.

1. Upon an initial determination by the License Collector that any License is being used in contravention of this Code, any resolution or ordinance of the City or any law of the state, the License Collector shall fix a date for a hearing thereon, and shall cause written notice of the time and place of such hearing to be served on the person to whom such License has been issued, or any one (1) of such persons in the event such License has been issued to more than one (1) person or the manager or agent of such person. Service of this notice shall be accomplished by either serving such person personally, or by depositing it in the United States Post Office at San Clemente, California, postage prepaid, certified or registered mail addressed to such person as it appears on the License.

2. Except as provided below, the hearing shall be held pursuant to Section 1.20.080 of this Code. If, upon such hearing, the hearing officer finds that such License is being used in contravention of this Code, or any resolution or ordinance of the City or any law of the state, or that the premises wherein any business described in this article is conducted, are not in good and sanitary condition, or have become dangerous to or adversely affect the public health, safety, welfare, morals or peace; or that the business of the person to whom such License was issued has been conducted in a disorderly or improper manner; or any person conducting such business in of an unfit character to conduct the same; or that the purpose for which the License has been issued is being abused to the detriment of the public; or that the License is being used for a purpose different from that for which it was issued, it may order such License suspended or revoked. Any person having his License suspended shall not engage in such business until all such objectionable conditions are fully remedied to the satisfaction of the Hearing Officer. The application of any person for a License, after having had a License revoked pursuant to the provisions of this section, shall not be considered for approval for one (1) year after the effective date the business stopped operating pursuant to the order of revocation, and must be reviewed by the City Council prior to issuance.

(Prior code § 8-16)

(Ord. No. 1529, § 8, 12-7-2010; Ord. No. 1554, §§ 2, 3, 7-17-2012)

A. Issuance, Denial or Suspension of License. .....Any person who shall deem himself aggrieved by any decision of the License Collector or License Inspector, with respect to the issuance or refusal to issue a license under this chapter, or suspension of such License by the City Building Inspector or Health Officer, may appeal the decision in the same manner as one would request a hearing under Section 1.20.080 of this Code. Notice shall be provided and the hearing shall be held as provided for under Section 1.20.080 of this Code.

B. Payment Under Protest. .....Any person making payment of a business license tax under protest may file a written notice of appeal in the same manner as one would request a hearing under Section 1.20.080 of this Code. Notice shall be provided and the hearing shall be held as provided for under Section 1.20.080 of this Code. Failure to file such notice of appeal within the allotted time shall render any subsequent appeal null and void and act as a waiver against future action.

(Prior code § 8-17)

(Ord. No. 1529, § 9, 12-7-2010)

Any person required to pay a business license tax under this chapter shall be relieved from payment of the same if the person is required to pay a license tax under another provision of this code or any other ordinance of the City regulating his or her business. Whenever there is a conflict between provisions of this chapter and such other provisions regulating a particular business, trade or protection, such other provisions shall prevail.

(Prior code § 8-18)

Any person who shall associate temporarily with any local business, dealer, trader or merchant, or by conducting any temporary business in connection with, or as a part of or in the name of, any local business, dealer, trader or merchant, shall not be relieved from the provisions of this chapter and shall be required to pay an appropriate business license tax as specified in this chapter.

(Prior code § 8-19)

A. Scope of License. .....Except as otherwise specifically provided in this title, separate business license shall be obtained for each administrative office or business location and each business license shall authorize the Licensee to engage only in the business licensed thereby at the location, or in the manner designated in such License.

B. Warehouses. .....Warehouses and distributing plants used in connection with, and incidental to, a business licensed under the provisions of this title shall not be deemed to be separate places of business or administrative offices.

(Prior code § 8-20)

(Ord. No. 1529, § 10, 12-7-2010)

A. .....Whenever any person is engaged in two (2) correlated businesses, or is carrying on two (2) or more allied activities, one (1) or more of which is licensed on the flat rate basis, and one (1) or more of which is licensed on the gross receipts basis, such person may be required to file with the License Collector a statement of the total gross receipts of all such activities. If the licensee operates a retail business in connection with a business offering a service or contracting work, the gross receipts shall be held to include all retail sales, except allowable deductions, and the total amount of all receipts from services performed, or of all contracts including labor and materials. Based on the filed statement of the total gross receipts, the licensee shall pay a business license tax as required under the appropriate gross receipts schedule; provided, that the business license tax shall not be less than the tax which may be required for such business under the flat rate section.

B. .....The provisions of paragraph (b)(1) of Section 5.08.030 notwithstanding, whenever any person is engaged in two (2) correlated businesses, or is carrying on two (2) or more allied activities, one (1) or more of which is licensed under gross receipts fee schedule Code 01, and one (1) or more of which is licensed under gross receipts fee schedule Code 02, such person may be required to file with the License Collector a statement indicating the total gross receipts received from business activities under the Code 01 schedule and the total gross receipts received from business activities under the Code 02 schedule. Based on the filed statement, if over fifty (50) percent of the gross receipts are derived from business activities under Code 01, the licensee shall total the gross receipts from all business activities and pay the appropriate license tax under the Code 01 schedule. If over fifty (50) percent of the gross receipts are derived from business activities under Code 02, the licensee shall total the gross receipts from all business activities and pay the appropriate license tax under the Code 02 schedule.

C. .....Nothing contained in this section shall be construed to relieve the payment of two (2) or more business license taxes, when required, where two (2) or more separate businesses are conducted in the same location and under the same management and such businesses are not construed by the License Collector to be correlated or allied with each other. An appropriate business license tax as set forth in this chapter shall be paid for each separate business.

(Prior code § 8-21)

It shall be unlawful for the License Collector or any person having an administrative duty under the provisions of this chapter 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 or any particular thereof, set forth in any statement or application, or to permit any statement or application, or copy of either, or any book containing any abstract or particulars thereof to be seen or examined by any person. Provided that nothing in this section shall be construed to prevent:

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 chapter or collecting taxes imposed hereunder;

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

C. The disclosure of information and results of 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 taxpayers to the City;

D. 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 License Collector may refuse to make any disclosure referred to in this paragraph when in his or her opinion the public interest would suffer thereby;

E. The disclosure of the names and addresses of persons to whom licenses have been issued, and the general type or nature of their business, unless the City Council has adopted a position of policy that such disclosure shall not be made;

F. 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 refund of license taxes, or submits an offer of compromise with regard to a claim asserted against him or her by the City for license taxes, or when acting upon any other matter;

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

(Prior code § 8-22)

A. .....No statements 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 hereunder. Such statement and each of the several items therein contained shall be subject to audit and verification by the License Collector, his deputies or authorized employees of the City, who are hereby authorized to examine, audit and inspect such books and records of any licensee or applicant for license, as may be necessary in their judgment to verify or ascertain the amount of license tax due.

B. .....All persons subject to the provisions of this chapter shall keep complete records of business transactions, including sales, receipts, purchases and other expenditures, and shall retain all such records for examination by the License Collector. Such records shall be maintained for a period of at least three (3) years. No person required to keep records under this section shall refuse to allow authorized representatives of the License Collector to examine such records at reasonable times and places. Where the business license tax payable under this chapter is based on gross receipts and pertains to a type of business which requires the licensee to make a sales tax report to the City or the state, the City shall have the right to examine such sales tax reports submitted by the licensee for the purpose of comparison and verification of the correctness of the particular license bracket as reported by the licensee.

(Prior code § 8-23)

Any person who shall commence, transact, engage or carry on any trade, calling, profession, occupation or business within the City without first having procured a business license from the City to do so, may be assessed a penalty of fifty (50) percent of the amount of the business license tax; and such penalty shall be collected, and the amount thereof shall be enforced, in the same manner as the other business license taxes are collected and the payment thereof enforced.

(Prior code § 8-3)

The amount of any business license tax and penalty imposed by the provisions of this chapter shall be deemed a debt to the City and any person carrying on any business without having first procured a business license from the City so to do shall be subject to an action in the name of the City in any court of competent jurisdiction for the amount of business license tax and penalties imposed on such business.

(Prior code § 8-4)

The conviction and imprisonment of any person for engaging in any business without first obtaining a business license to conduct such business shall not relieve such person from paying the business license tax to conduct such business, nor shall the payment of any business license tax prevent a criminal prosecution for the violation of any of the provisions of this chapter. All remedies prescribed under this chapter 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 of this chapter.

(Prior code § 8-5)

No business license for any succeeding current or unexpired license period shall knowingly be issued to any person who, at the time of making application for any business license, is indebted to the City for any unpaid license tax.

(Prior code § 8-6)

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

B. .....Every person who shall conduct an established business, profession, trade or calling outside the City, and who solicits, canvasses or advertises within the City, and delivers his or her products or performs a service within the City, shall pay for a business license under this chapter.

(Prior code § 8-7)

A. License Collector. .....The Finance Director or designee shall be the License Collector. Except as otherwise provided herein, it shall be the duty of the License Collector to investigate the applicant's trade, calling, profession, occupation or business; to determine the class to which he or she belongs; and to determine entitlement to such business license and, upon satisfaction of all requirements, to issue such business license. No business license shall be issued for any trade, calling, profession, occupation or business which is prohibited by this Code or any other ordinance of the City. No business license issued by the License Collector shall be valid prior to the time the License Collector receives the required approval from any department of the City or from the City Council for clearance on matters including but not limited to zoning regulations, building and fire codes, certificates of occupancy, food handling permits and such other matters requiring compliance with applicable regulations and ordinances. The License Collector 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 thirty (30) days, and in such case to waive any penalty that would otherwise have accrued; and shall have the power to compromise any claim as to the amount of license tax due. The License Collector may make rules and regulations not inconsistent with the provisions of this title as may be necessary or desirable to aid in the enforcement of the provisions of this title.

B. Report of Collections. .....The License Collector shall cause periodic collection reports to be made to the City Manager, at such times and intervals as determined by the City Manager, indicating the amount of business license taxes collected under the provisions of this title. The report shall also set forth the amount of business license taxes collected and attributed to the activities of the License Collector by citation and personal contact.

C. Inspectors of Licenses—Duties and Powers. .....The License Collector, City Building Inspectors, Code Compliance Officers, Water Quality Inspectors, and all police officers of the City are appointed inspectors of licenses; and in addition to their several duties they are authorized to investigate all places of business and all persons engaged in or carrying on any business in the City, and shall have and exercise the following powers and duties:

1. To enter, free of charge, at any reasonable time, any place of business for which a business license is required under the provisions of this title, to require exhibition of such License for the current term, by any person in charge of such place of business; and if such person shall then and there fail to exhibit such License upon demand, then the person carrying on or engaging in such business shall be liable to the penalty provided for the violation of any of the provisions of this title;

2. To cause the arrest of persons violating the provisions of this title;

3. To cause citations or complaints to be issued against all persons violating any of the provisions of this title.

D. License Collector—Additional Powers. .....The License Collector, in the discharge and performance of his duties under this title, shall have and exercise the power to inspect the current payroll records of any person when such information is necessary to determine whether any employees are working for wages or may be performing contracting or subcontracting work. Such persons shall be able to furnish conclusive proof that they are receiving a specific wage, that proper federal income tax, social security and unemployment deductions are being withheld from their wages, and that they are not engaged unlawfully in contracting or subcontracting work without a City business license.

(Ord. 1145 § 1, 1994; prior code § 8-8)

(Ord. No. 1529, § 11, 12-7-2010)