San Fernando Municipal Code Div. 1 Generally

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

(b) Any person required to pay a license fee for transacting and carrying on any business under this article shall be relieved from payment of any license fee for the privilege of doing such business which has been required under any other sections of this Code or city ordinance, but shall remain subject to the regulatory provisions of such other sections of this Code or the ordinance. This section shall not apply to inspection fees.

(Code 1957, § 12.1)

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

Circus means an exhibition or entertainment at which feats of horsemanship, acrobatic feats and trained or wild animals are exhibited or displayed in the city, to which exhibition or entertainment and admission fee is charged, and which exhibition or entertainment is conducted by a person having no regular, established place of business in the city for the exhibition thereof.

Civil Code provisions. The provisions of Civil Code §§ 13 and 1645 are adopted in the interpretation of words and phrases, unless otherwise provided.

Collection agency means and includes any person engaging, directly or indirectly and as a primary or secondary object, business or pursuit, in soliciting claims for collection or in the collection of claims owed or due or asserted to be owed or due to another. Any person, when engaged in collecting accounts for another, where the employment is for one or more persons, shall be deemed to be engaged in the collection business within the meaning of this article. Any person using a fictitious name in collecting his own accounts receivable with the intention of conveying to the debtor that a third party has been employed is engaging in the collection business as contemplated by this article and shall be subject to this article. The term "collection agency" does not include attorneys at law, individuals regularly employed on a regular wage or salary in the capacity of credit men or in another similar capacity upon the staff of employees of any one person not engaged in the business of a collection agency, banks, abstract companies doing an escrow business, duly licensed real estate brokers or agents doing a real estate business, or a merchant-owned nonprofit credit association unless they are conducting a collection agency.

Dancehall means any place where the business of holding or conducting public dances is regularly carried on, provided that nothing in this definition shall be deemed or construed to require the holder of a license to conduct the business of a public dancehall to procure any additional license to conduct a dancing academy, if such dancing academy is conducted at the same location and under the same management as the public dancehall.

Dancing club means any club or association of persons which conducts dances other than public dances for its members or bona fide guests more often than once per month at which a fee is charged, either for admission to such dance or for dancing therein, or at which any collection or donation of money is made or received or in which the amount of dues to be paid by each member is dependent upon attendance at such dances by such member.

Employment agency, employment bureau or booking agency means the business of securing employment for any person for any fee or compensation of any kind or furnishing information regarding or leading to any employment of any kind for which any fee or compensation is received or charged.

Engaged in business means the conducting, managing or carrying on of any profession, trade, calling, occupation or commercial enterprise in the city licensed under this article as owner, officer, agent, manager, employee, servant or lessee of any of them.

Freight forwarding means the business of collecting or consolidating for shipment in carload lots or less or truckload lots or less any goods, wares or merchandise as agent or bailee for any person where a fee is charged for such service.

Gross receipts means the gross receipts of the calendar year and is defined as follows: the total amount of the sale price of all sales, the total amount charged or received for the performance of any act, service or employment of whatever nature it may be, whether such service, act or employment is done as a part of or in connection with the sale of goods, wares, merchandise or not, for which a charge is made or credit allowed, including all receipts, cash, credits and property of any kind or nature, any amount for which credit is allowed by the seller to the purchaser without any deduction therefrom on account of the cost of the property sold, the cost of materials used, the cost of labor or service costs, interest paid or payable, losses or any other expense whatsoever. However, cash discounts allowed or taken on sales shall not be included, and this article shall not be construed to impose any fee upon any business or transaction which the city is not authorized to license or to charge a fee under any law of the state or of the United States. The amount of any federal tax imposed on or with respect to retail sales, whether imposed upon the retailer or upon the consumer, and regardless of whether or not the amount of federal tax is stated to customers as a separate charge, and any state, city or city and county sales or use tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser and such part of the sales price of any property previously sold and returned by the purchaser to the seller which is refunded by the seller by way of cash or credit allowances given or taken as part payment on any property so accepted for resale shall be deducted for the purpose of determining gross receipts under this article. But no deduction shall be made of the amount of any federal manufacturers' or importers' excise tax included in the price of the property sold, even though the manufacturer or importer is also the retailer thereof and whether or not the amount of such tax is stated as a separate charge. Sales of goods, wares or merchandise by persons engaged in selling such articles shall not be considered as producing gross receipts to the extent that such sales are for convenience.

Itinerant vendor means any person who engages in a temporary business for the sale of goods, wares or merchandise and who, for such purpose, hires or occupies any building or structure or portion thereof within the city.

Live entertainment means any entertainment involving performances, or delivery of entertainment by one or more persons, including, but not limited to: musical ensembles, solo performers, deejays, karaoke, comics/comedians, theatrical acts (when performed in a venue other than a theater), and dancing.

Live entertainment venue means a building, room, or hall open to the public, with or without charge, which building, room, or hall does not have permanently fixed seats so arranged that a body of spectators can have an unobstructed view of the stage or area where the entertainment is performed.

Peddler means any person, other than a bona fide salesman or solicitor for any person engaged in business and licensed under other sections of this article, who sells or offers for sale goods, wares or merchandise, either by going from place to place for the purpose of selling, offering for sale or delivering such goods or for the purpose of taking or soliciting orders for the future delivery of such goods; or by selling or offering for sale such goods from a stand, park or vehicle in any street or upon or along any sidewalk or parkway or in any doorway or entranceway of any building or upon any unenclosed lot or parcel of land.

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

Sale or sell includes and refers to the making of any transfer of title, in any manner or by any means whatsoever; to tangible personal property for a price; and to the serving, supplying or furnishing, for a price, of any tangible personal property fabricated or made at the special order of consumers who do or who do not furnish, directly or indirectly, the specifications therefor. A transaction whereby the possession of property is transferred but the seller retains the title as security for the payment of the price shall likewise be deemed a "sale." This definition shall not be deemed to exclude any transaction which is or which, in effect, results in a sale within the contemplation of law.

Sale for convenience means a sale of new goods, wares or merchandise by a person engaged in selling such articles to another person engaged in selling like or similar kinds of articles: (i) where the primary purpose of the particular transaction or sale is to accommodate the purchaser rather than to make a sale in the ordinary course of business; (ii) where, in the particular kind of business involved, a similar manner of dealing is frequent or customary in the circumstances under which the particular sale is made; and (iii) where goods, wares or merchandise of like or similar kind and of substantially equivalent value to that which was sold is received in consideration. The following types of transactions are sales for convenience when the circumstances stated in (i), (ii) and (iii) are present:

(1) Transactions in which the seller conveys an article which is in short supply or which, under the circumstances, cannot be obtained by the purchaser through normal sources of supply in sufficient time to permit the purchaser to furnish an equivalent article to a prospective customer.

(2) Transactions in which, because of the seller's more convenient location relative to a designated point of delivery, the purchaser agrees to reimburse the seller for delivering goods, wares or merchandise at that point to the purchaser's customer in accordance with a contract of sale between the purchaser and his customer.

(3) Transactions in which, as a matter of business practice, the form of a sale is arranged and entered into by the seller and the purchaser as a substitute for or the equivalent of the transportation of the article or the payment of transportation charges on the article from the point of the delivery to some other point.

(4) Transactions different in detail from those described in subsections (1) through (3) of this definition but which the clerk has found and by rule determined to be of a kind whose primary purpose is to accommodate the purchaser rather than to make a sale in the ordinary course of business of a kind which, in the particular kind of business involved, is frequent or customary in the circumstances under which a particular sale is made and of a kind where goods, wares or merchandise of like or similar kind and of substantially equivalent value to that which was sold is received as consideration.

No sale shall be considered a sale for convenience unless it is of a kind described in subsection (1), (2), (3) or (4) of this definition.

Selling goods, wares or merchandise, unless otherwise specifically provided, in addition to any other meaning established at law, is deemed to extend to and include in its application the serving or supplying of meals for a fee or charge.

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

(Code 1957, § 12.2; Ord. No. U-1723, § 3, 2-20-2024)

Editor's note— The amendments made by Ord. No. U-1723, § 3, adopted Feb. 20, 2024, shall terminate 18 months after the date of adoption, unless the city council takes further action.

Cross reference— Definitions generally, § 1-2.

There are imposed upon the businesses, trades, professions, callings and occupations specified in this article license fees in the amounts prescribed, and 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 the city to do so or without complying with any and all applicable sections of this article.

(Code 1957, § 12.3)

(a) Separate licenses must be obtained for each branch establishment or location of the business engaged in, and each license shall authorize the licensee to engage only in the business licensed thereby at the location or in the manner designated in such license. However, warehouses and distributing plants used in connection with and incidental to a business licensed under this article shall not be deemed to be separate places of business or branch establishments.

(b) Whenever any person is engaged in two or more wholesale or retail businesses at the same location licensed under section 22-159 of this article, such person shall not be required to obtain separate licenses for each of such businesses, but shall be issued a joint license, and the sum of the gross receipts of all of such businesses so conducted shall be used as the basis for computing the amount of license fee to be paid for the conduct of all such businesses so affected.

(Code 1957, § 12.4)

No license, other than a renewal license, shall be issued under this article when the provisions of this Code or other city ordinance require a permit to be obtained or to be applied for as a prerequisite to entering into or performing any such business, profession, trade, occupation or act until such permit is first so applied for or obtained, as the case may be. Any license issued in violation of this section shall be void.

(Code 1957, § 12.5)

Where any license fee prescribed by this article is based upon the unladen weight of any vehicle, an affidavit certifying to the make, type and unladen weight of such vehicle must be filed with the city clerk.

(Code 1957, § 12.6)

(a) When the license fee required by this article is based upon the amount of gross receipts or is graduated according to some other sliding scale, the applicant must file with the city clerk a written statement, made by the applicant or someone authorized to make the statement and having knowledge of the facts stated therein, showing whichever of the following is applicable to the particular business:

(1) The gross receipts of the business during the preceding calendar year;

(2) The gross production cost during the preceding calendar year;

(3) The average number of persons employed or vehicles used during the preceding calendar year;

(4) The amount of admission fees or other charges collected;

(5) The square-foot area used;

(6) The seating capacity of the place of business;

(7) The number of barrels of oil pumped or produced during the period on which the license is based;

(8) The number of tables, machines or other articles of equipment used; or

(9) Such factor other than of size, quantity or volume as the particular license fee may be based upon.

Such written statement shall be made upon forms furnished by the city clerk and shall include a certificate in substance as follows:

"I declare, under penalty of making a false certificate, that this return is made by me, that I am authorized to make such return, and that to the best of my knowledge and belief it is a true, correct and complete return made in good faith for the year stated, pursuant to the provisions of article II of chapter 22 of the Code of the City of San Fernando."

(b) Where the quarterly or yearly license fee to be paid under any section of this article is based upon the gross quarterly or annual receipts of business transacted or the gross quarterly or annual commissions or fees received or collected, only one such statement need be filed during any calendar year, which statement shall be filed at the time the first license is procured, and the fee to be paid shall be determined by and based upon the statement filed at the time the first license is procured.

(c) The written statement required in subsection (a) of this section shall be filed at the time the license is applied for, and the city clerk may withhold the issuance of any license until the required statement is furnished.

(Code 1957, § 12.7)

No statement filed under section 22-32 shall be conclusive as to the matters set forth therein, nor shall the filing of the statement preclude the city from collecting, by appropriate action, such sum as is actually due and payable under this article. The statement and each of the several items therein contained shall be subject to audit and verification by the city clerk or by his deputies.

(Code 1957, § 12.8)

If any person fails to file any statement required by section 22-32 of this division within the time prescribed or if, after demand therefor made by the city clerk, any person fails to file a corrected statement, the city clerk may determine the amount of license fee due from such person from such information as he may be able to obtain and, if necessary, may estimate the fee required to be paid upon the basis of external indices, such as stock on hand, capital invested, dividends paid, sales or other taxes paid, number of people employed, or by considering other facts. If such a determination is made, the city clerk shall give notice of the amount so assessed by serving the notice personally or by depositing the notice in the United States Post Office in the city, postage prepaid, addressed to the person so assessed at his last known address. Such person may, within ten days after the mailing or serving of such notice, make application in writing to the city clerk for a hearing on the amount of the fee. If such application is not so made within the time prescribed, the assessment shall become final. If such an application is filed, the city clerk must cause the matter to be set for hearing within 15 days before a board consisting of the city treasurer, the city clerk and the city attorney or the duly appointed deputy of each. Such board shall consider all evidence produced and shall make written findings thereon, a copy of such findings to be served upon the applicant, in the manner prescribed in this section for the service of the notice of assessment. Such findings shall become final at the expiration of five days from the date of service, within which time exceptions may be filed by the applicant. If filed, the board so appointed shall consider the exceptions and make such modification as may be deemed necessary, and thereupon the final assessment shall be made.

(Code 1957, § 12.9)

The city clerk shall have, in addition to all other powers conferred upon him, for good cause shown, the power to extend the time for filing any statement required by section 22-32 of this division for a period of not to exceed 30 days before the statement becomes delinquent, when requested to do so in writing by the person concerned. In such case the city clerk is authorized to waive any penalty that would have otherwise accrued.

(Code 1957, § 12.10)

Any person making or filing a false statement, certificate or return under this article, knowing the statement, certificate or return to be false, shall be guilty of a misdemeanor.

(Code 1957, § 12.11)

All licenses required under this article shall be prepared and issued by the city clerk upon the payment of the sum required to be paid by this article.

(Code 1957, § 12.12)

(a) Each license issued under this article shall state upon the face thereof the following:

(1) The person to whom the license is issued.

(2) The kind of business licensed.

(3) The amount paid therefor.

(4) The location of such business.

(5) The date of expiration of such license.

(b) Each license shall state upon the back thereof the following:

This license constitutes a receipt for the payment of a license fee imposed by the provisions of article II of chapter 22 of the Code of the City of San Fernando and shall have no other legal effect. Said receipt does not authorize the licensee, or any agent or employee thereof to conduct the business or occupation, or to perform any act specified on the reverse side hereof, or to conduct or perform any other business, occupation or act in the City of San Fernando without strictly complying with all the provisions of the ordinances of said city, including but not limited to those requiring a permit from any board, commission, department or officer of the city. THIS RECEIPT DOES NOT CONSTITUTE A PERMIT.

Any receipt issued upon the payment by check of any license fee shall be void unless the amount due is actually received by the city.

(Code 1957, § 12.13)

No license for any ensuing, current or unexpired license period shall knowingly be issued to any person who, at the time of making application for any license, is indebted to the city for any unpaid license fee required to be paid under this article, provided that the city clerk or his duly authorized deputy may enter into an agreement with any person indebted to the city for nonpayment of license fees for any past license period, agreeing with such person that such person may pay delinquent license fees for any past license period in equal installments extending over a period of not to exceed one year. In such agreement, such debtor shall acknowledge his debt to the city and agree, if default is made in the payment of any installment agreed to be paid thereunder, that the whole amount agreed to be paid shall become immediately due and payable and that, if suit is brought to enforce the collection of the amount agreed to be paid under such agreement, the debtor will pay all costs of the suit incurred by the city. If such agreement is executed, licenses for any current or ensuing license period may be issued to any such person upon such person paying the fee prescribed for the current or ensuing license period, together with penalties, if any.

(Code 1957, § 12.14)

(a) When the amount of the license fee required by this article is based upon gross receipts, such fee shall be ascertained by and computed upon the gross receipts of the preceding calendar year.

(b) When such fee is based upon the number of barrels of oil pumped or produced, such fee shall be ascertained by and computed upon the number of barrels of oil pumped or produced during the next preceding license period.

(c) In all other cases such fee shall be ascertained by a strict construction of the sections of this article applicable to the particular business.

(Code 1957, § 12.15)

License fees required under this article shall be due and payable at the following times:

(1) Annual licenses on January 1 of each year.

(2) Semiannual licenses on January 1 and July 1 of each year.

(3) Quarterly licenses on January 1, April 1, July 1 and October 1 of each year.

(4) Monthly licenses on the first day of each and every month.

(5) Daily licenses in advance on each day.

(Code 1957, § 12.16)

All license fees required by this article shall be paid in advance to the city clerk in lawful money of the United States.

(Code 1957, § 12.17)

The first license fee for any newly established business shall be ascertained and paid in the following manner:

(1) Except when the license required is for the whole or any fractional part of any license period or the fee is based upon gross receipts, gross production costs, gross costs of work done, or a number of barrels of oil pumped or produced, any applicant for a license for a proposed new business shall, at the time of obtaining the first license, pay the minimum fee required.

(2) In the cases expressly mentioned in subsection (1) of this section, the first license for newly established businesses shall be ascertained and paid in the following manner: The applicant shall at the time of making application pay the minimum amount required to be paid, the amount not to be prorated, and, at the expiration of the license period and before obtaining a license for any subsequent license period, such person shall file a written statement in the form of and setting forth the particulars required by the statement referred to in section 22-32 of this division and shall pay at such time such additional sums as may be found to be due based on the gross receipts, gross production costs, gross cost of work done, or oil produced or pumped during the license period then expiring. The license fees for the license period subsequent to the first license period shall be ascertained and paid in the manner prescribed in this article.

(Code 1957, § 12.18)

No person charged with the enforcement of this article shall knowingly accept or receive any sum in payment of any fee due under any section of this article which is less than or greater than the amount actually required to be paid under this article. However, if a discrepancy exists between the amount of the fee paid and the amount of the fee due under this article resulting in an underpayment or overpayment of the fee in an amount of $1.00 or less, the city clerk may accept and record such underpayment or overpayment without other notification to the payor.

(Code 1957, § 12.19)

(a) If the city clerk is not satisfied with any statement or return of the license fee or the amount of the fee made under this article, he may compute and determine the amount to be paid upon the basis of the facts contained in the statement or return or upon the basis of any information in his possession or that may come into his possession. One or more deficiency determinations may be made of the amount of the fee due for a period. When a business is discontinued, a determination may be made at any time within three years thereafter as to any liability arising out of such business, whether or not the determination is issued prior to a date the fee would otherwise be due.

(b) Notice shall be given in writing, either by personal service or by deposit of such writing in the United States mail, with postage prepaid, addressed to the person at the address of the location of the business appearing on the face of the license issued to him or to such other address as he shall register with the city clerk for the purpose of receiving notices provided under this article.

(Code 1957, § 12.20)

Unless otherwise specifically provided for in other sections of this article, all license fees required to be paid by this article shall be deemed delinquent if not paid on, before or within the following prescribed time:

(1) Annual licenses: On or before the close of business on the last day of the month following the month in which the fee became due.

(2) Semiannual licenses: On or before the last day of the month following the month in which the fee became due in each semiannual period.

(3) Quarterly licenses: On or before the close of business on the last day of the month in which the fee became due.

(4) Monthly licenses: On or before the close of business on the last day of the month in which the fee became due.

(5) Daily licenses: On or before the close of business of each day for which the fee is due.

(6) Fees arising when a business has been discontinued, dissolved or otherwise terminated: Within 45 days of the date of the termination of the business.

(7) Deficiency determinations: Within 30 days of the date of notification.

(Code 1957, § 12.21)

Any person who fails to pay any fee required to be paid by this article, excepting deficiency determinations made by the city clerk under section 22-45 of this division, within the time required, shall pay a penalty of ten percent of the amount of the fee in addition to the amount of the fee.

(Code 1957, § 12.22)

Any person who fails to pay any delinquent license fee, excepting deficiency determinations made by the city clerk under section 22-45 of this division, on or before the last day of the fourth month following the date on which the fee first became delinquent shall pay a second penalty of ten percent of the amount of the fee in addition to the amount of the fee and the ten-percent penalty imposed by section 22-47. Additional penalties at a rate of ten percent per month will be imposed thereafter until such time as payment has been received. Penalties shall not exceed the amount of the original fee imposed.

(Code 1957, § 12.23; Ord. No. 1574, § 2, 8-21-2006)

Any person who fails to pay a deficiency determination within 30 days after the city clerk has notified him of the amount thereof in accordance with section 22-45 of this division shall pay a penalty of ten percent of the amount of such determination in addition to such amount.

(Code 1957, § 12.24)

If the city clerk determines that the nonpayment of any license fee is due to negligence or willful disregard of this article, a penalty of ten percent of the amount of the fee shall be added thereto, in addition to the penalties stated in sections 22-47 and 22-48 of this division. If the city clerk determines that any part of the deficiency of a deficiency determination is due to negligence or willful disregard of this article, a penalty of ten percent of the amount of the deficiency determination shall be added thereto in addition to the penalties stated in section 22-49.

(Code 1957, § 12.25)

If the city clerk determines that the nonpayment of any license fee is due to fraud, a penalty of 25 percent of the amount of the fee shall be added thereto, in addition to the penalties stated in sections 22-47 and 22-48 of this division. If the city clerk determines that any part of the deficiency of a deficiency determination is due to fraud, a penalty of 25 percent of the amount of the deficiency determination shall be added thereto in addition to the penalties stated in section 22-49.

(Code 1957, § 12.26)

A newly established business for which a quarterly or monthly license is required, no penalty shall be imposed if the fee is paid within 30 days after commencement of operations; otherwise, penalties shall be imposed as for any other business.

(Code 1957, § 12.27)

Every penalty imposed under this article shall become a part of the fee required to be paid.

(Code 1957, § 12.28)

(a) In addition to any penalties imposed by this article, any person who fails to pay any fee required to be paid by this article shall pay interest at the rate of one-half of one percent per month or fraction thereof on the amount of the fee, exclusive of penalties, from the date on which the fee first became delinquent until paid. Any person who is required to pay any deficiency determination shall pay interest at the rate of one-half of one percent per month or fraction thereof on the amount of the deficiency of the fee, exclusive of any penalty imposed, from the first day of delinquency following the period for which the fee or any portion thereof should have been paid until the date of payment. Interest shall run during any period of time for which an extension of time has been granted by the city clerk. Interest required by this section shall not be subject to waiver or compromise other than in accordance with section 22-44 of this division.

(b) For a newly established business for which a quarterly or monthly license is required, no interest shall accrue if the fee is paid within 30 days after the commencement of operation; otherwise, interest shall accrue as for any other business.

(c) All interest that accrues under this section shall become a part of the fee required to be paid under this article.

(Code 1957, § 12.29)

No refund or allowance for credit for the overpayment of a license, occupation or other revenue license fee imposed by this article shall be made except under the following procedure:

(1) No claim shall be allowed in whole or in part unless filed with the city clerk within a period of three years from the date of the overpayment for which a refund is claimed, and all such claims for refund of the amount of the overpayment of any of such fees must be filed with the city clerk on forms and in the manner prescribed by him.

(2) For the purpose of allowing overpayments as credit against underpayments of such fees, where such overpayment has been received by the city within the three years next preceding, the city clerk, when making determinations of the amount of fees due the city, shall make an allowance of credit for any such overpayment, and, where an overpayment has been made prior to an underpayment, no penalty shall apply upon the amount of the underpayment satisfied by the prior overpayment.

(3) Nothing in this section shall be deemed to bring into being or validate any claim for refund arising from a cause existing prior to the effective date of the ordinance from which this section derives if such claim, whether filed or not, was or would have been invalid because of the then-existing statutory term, and nothing in this section shall be deemed to validate, revive, restore or continue any such claim for refund filed and denied.

(Code 1957, § 12.30)

The city clerk, with the written approval of the city attorney, is authorized to compromise any claim for a license fee imposed by this article amounting to less than $100.00. With the approval of the city attorney and the city council, the clerk may compromise any claim for such a fee amounting to $100.00 or more.

(Code 1957, § 12.31)

Any sum required to be paid under this article shall be deemed a debt to the city, and any person who engages in any business required to be licensed without first obtaining a license to do so shall be liable to an action by and in the name of the city in any court of competent jurisdiction for the recovery of any such amount.

(Code 1957, § 12.32)

All licenses provided for by this article shall be valid only for the period for which issued.

(Code 1957, § 12.33)

Duplicate licenses may be issued by the city clerk to replace any license previously issued which has been lost or destroyed, upon the applicant's filing an affidavit thereof attesting to such fact.

(Code 1957, § 12.34)

No license issued pursuant to this article shall be transferable except as follows:

(1) Upon receipt of an application for transfer of a license within the current license period or on or before the last day of the second month of the license period next following the license period in which the successors of a business assume control or ownership, accompanied by such evidence of transfer of ownership or control as may be required by the city clerk, the city clerk shall transfer the license in the name of the transferee. Only the following shall be entitled to such transfer of license:

a. Duly qualified representatives of licensees regularly appointed by courts of competent jurisdiction, assignees for the benefit of creditors, spouses and the child or children of deceased licensees.

b. A new corporation organized and controlled by an individual or unincorporated licensee and which corporation has acquired the assets of and is continuing the established business previously owned and operated by such individual or unincorporated licensee.

c. An individual or a partnership where the individual or the members of the partnership were the stockholders of a corporation that owned and operated a business and which corporation has been dissolved and the individual or the partnership has acquired the assets of the corporation for the purpose of continuing the established business previously owned and operated by the incorporated licensee.

d. For a successor to a business holding a license under section 22-121 of this article covering premises where the use of a coin-operated phonograph or similar device is permitted, such license may be transferred to such successor notwithstanding other subsections of this section.

(2) Notwithstanding other sections of this article, where a new partnership consisting of the surviving members of a dissolved partnership or consisting of the surviving member of a dissolved partnership plus a new member or a new partnership consisting of the previous owner plus a partner is formed for the purpose of continuing an established business or where the surviving member of a dissolved partnership continues an established business, it may be deemed not to be a change of ownership, and the business may be continued under the license originally issued without transfer other than correction as to name, for which correction no fee shall be charged.

(3) When the amount of the license fee is based upon or measured by gross receipts or any other measure of quantity of business done during the preceding calendar license period, the fee due for the license period following the one during which the business was transferred pursuant to this section shall be computed upon the total gross receipts or other measure of business done during the entire preceding license period by both the transferor and the transferee of the license or when a license was continued due to the organization, reorganization or dissolution of a partnership, the fee due for the license period following the one in which the license was continued pursuant to this section shall be computed upon the total gross receipts or other measure of business done during the entire preceding license period by all the participants in ownership.

(4) A licensee may, upon application therefor, have his existing license amended by the city clerk so as to authorize the conduct of his business at a new location.

(Code 1957, § 12.35)

Any person ceasing to operate a business in the city between license renewal periods shall file an affidavit of business gross receipts or other taxable measurement since the last renewal date, if the person has a valid license, and remit the required fees to cover the gross receipts or measurement. If the person does not have a valid license, that person shall be required to bring the license current prior to settling for the current period.

(Code 1957, § 12.35.1)

Except as otherwise specifically provided by this article, all licenses must be kept and posted in the following manner:

(1) Subject to other sections of this article, 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.

(2) Any person engaged in business in the city, but not operating from a fixed place of business, shall keep the license issued to him upon his person at all times while engaging in such business.

(3) Any person operating or conducting any business, fees of which are computed upon the basis of the number of vehicles or pushcarts used in such business or the equipment necessary or convenient to the conduct of such business, shall keep the license issued for the equipment, apparatus, device or vehicle firmly affixed to such equipment, apparatus, device or vehicle in a license holder furnished by the city clerk.

(4) When the license fee is based upon the number of trucks, trailers, tractors or horse-drawn vehicles, the city clerk shall issue a separate license and license sticker for each such vehicle. The license shall be kept in a license holder as prescribed in subsection (3) of this section. The sticker issued by the city clerk shall be firmly affixed and kept upon the vehicle for which the license is issued and shall not be transferable.

(5) It shall be a misdemeanor for any person to whom a vehicle sticker has been issued pursuant to this section to give away, sell or transfer any such vehicle sticker or permit its use by another.

(6) Each coin-operated machine, instrument or device, the operation of which is licensed under this article, shall have stamped upon it or affixed thereon the name, address and telephone number, if any, of the owner or operator thereof.

(7) The city clerk shall issue one stamp or label for each coin-operated machine, instrument or device, which shall be affixed thereto to indicate that the required fee has been paid for each current year. Whenever any machine is found available to the public for operation and the required license label or seal is not affixed thereon, the city clerk shall seal the coin opening or slot in a manner such as will render the coin device inoperative. It shall be unlawful for any person to break or permit to be broken any such seal without written authorization from the city clerk to do so. A service charge of $10.00 shall be paid to the city clerk by the owner or operator of any such machine so sealed for the removal of such seal.

(Code 1957, § 12.36)

The city clerk and all of his deputies shall have the power and authority to enter, free of charge and at any time, any place of business required to be licensed by this article and to demand an exhibition of such license. Any person having any such license theretofore issued in his possession or under his control who fails to exhibit the license on demand shall be guilty of a misdemeanor.

(Code 1957, § 12.37)

(a) No license issued under this article shall be construed as authorizing the conduct or continuance of any illegal or unlawful business or the provision or sale of any service or product that is illegal under the laws of the United States or the State of California, or any ordinance of the city. Notwithstanding any provision of this Code to the contrary, no business license shall be issued for any use of land, operation, or business in all planning areas, districts, or zones within the city that is in violation of local, state and/or federal law.

(b) No license shall be issued under this article relating to the establishment and/or operation of any business or the provision or sale of any service or product relating to adult-use or medicinal "commercial cannabis activity," as such term is defined in California Business and Professions Code Section 26001(k) and as the same may be amended from time to time.

(Code 1957, § 12.38; Ord. No. U-1603, § 3, 1-18-2011; Ord. No. 1604, § 1, 2-7-2011; Ord. No. 1654, § 2, 5-16-2016; Ord. No. U-1669, § 3, 9-18-2017; Ord. No. 1690, § 3, 4-6-2020)

(a) This article shall not be construed to require the payment of a license fee to operate or carry on the functions of any charitable or religious institution, organization or association organized for charitable or religious purposes and conducted solely for such purposes nor the payment of any license fee to engage in teaching, preaching or otherwise disseminating any religious tenets or beliefs of any religion, nor shall a license fee be required for the conducting or staging of any concert, exhibition, lecture or entertainment where the net receipts, if any, derived therefrom are to be used solely for charitable or benevolent purposes within the city, and not for the purpose of private gain. No license fee shall be required to be paid by any religious, charitable, fraternal, educational, military, state, county or municipal organization or association for the conducting or staging of any entertainment, dance, concert, exhibition or lecture when the net receipts derived from any of such are to be used wholly for the benefit of such organization and not for the purpose of the private gain of any individual.

(b) An independent contractor who, for profit or gain, undertakes to carry on any business or activity for the conduct or operation of which a license is required by any section of this article shall not be exempted from the payment of the fee established therefor because of the fact that he has paid or agreed to pay or turn over to any charitable institution or organization a portion of the receipts or profits of the business or activity, as a reward or recompense for the sponsorship of the business or activity, or for any other reason, and such a contractor shall not be deemed to be acting for charitable purposes only.

(Code 1957, § 12.39)

Any applicant for a license who claims exemption from the payment of the license fee, pursuant to section 22-65, shall make an application for such exemption upon a form furnished by the city clerk. The application shall be forwarded to the city council who shall make or cause to be made such investigation of the applicant and the business or activity carried on or proposed to be carried on as may be necessary to determine whether or not such business or activity is in fact conducted for charitable purposes only and whether the proceeds thereof are to be used for the purposes mentioned in section 22-65. The council shall endorse its finding upon the application and return the application to the clerk. If the finding is to the effect that the business or activity is in fact carried on or proposed to be carried on for charitable purposes only, and that the proceeds thereof are to be used for the purposes mentioned in section 22-65, the clerk shall issue the license to the applicant without the payment of the license fee, provided the applicant has complied with all other applicable sections of this article. The license so issued shall show on its face that it was issued without fee and the reason therefor. If the finding is otherwise, the clerk shall not issue the license unless the regular fee therefor is first paid, as in any other case.

(Code 1957, § 12.40)

Nothing in this article shall be construed as requiring a license or paying of a license fee for the doing of any act which would constitute an unlawful burden upon or an unlawful interference with interstate or foreign commerce or which would be in violation of the Constitution or the laws of the United States or of the state.

(Code 1957, § 12.41)

It shall be the duty of the city clerk and he is directed to enforce each and all of the sections of this article, and the chief of police shall render such assistance in the enforcement of this article as may, from time to time, be required by the city clerk.

(Code 1957, § 12.42)

The city clerk and any of his deputies are authorized to examine, audit and inspect such books and records of any licensee or applicant for a license as may be necessary, in the judgment of the city clerk, to ascertain the correct amount of the license fee due under this article. All licensees, applicants for licenses and persons engaged in business are required to permit an examination of such books and records for such purpose.

(Code 1957, § 12.43)

(a) Any information or data obtained from any examination or audit authorized by this article or from any statement required by this article shall be used for the purpose of enforcing this article and no other purpose. It shall be unlawful for any city officer or employee to make known in any manner whatever any of the business affairs, operations or information obtained by an investigation of records or equipment of any person from whom such information has been obtained for the purpose of administering and enforcing this article or the amount or source of income, profits, losses, expenditures or any particular thereof set forth or disclosed in any return or to permit any return or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person. However, any such information may be given and any such return or books may be shown to another city official or employee for the sole purpose of administering or enforcing any section of this article.

(b) The city clerk may, in writing, authorize the examination of the returns by federal or state officers or employees or by the tax officers of any other city, if a reciprocal arrangement exists. Successors, receivers, trustees, executors, administrators, assignees and guarantors of taxpayers, if directly interested, may, at the option of the city clerk and with the approval of the city attorney, be given information concerning the particular taxpayers they respectively represent as to the items included in the measure and amounts of any unpaid tax or amounts of tax required to be collected with interest and penalties.

(Code 1957, § 12.44)

The city clerk, in the exercise of the duties imposed upon him by this article and acting through his deputies, shall examine all places of business in the city to ascertain whether or not there is compliance with this article.

(Code 1957, § 12.45)

It shall be the duty of the city clerk and each of his deputies to cause a complaint to be filed against any person found to be a violator of any of the sections of this article.

(Code 1957, § 12.46)

The conviction and punishment of any person for engaging in any business without first obtaining a license to conduct such business shall not relieve such person from paying the license fee due and unpaid at the time of such conviction, nor shall the payment of any license fee prevent a criminal prosecution for the violation of any of the sections of this article. All remedies prescribed 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 this article.

(Code 1957, § 12.47)

The city clerk is authorized to make such rules and regulations as may be necessary to aid or assist in the enforcement of this article.

(Code 1957, § 12.48)

Any person aggrieved by any decision of an administrative officer or agency with respect to the issuance or refusal to issue any license under this article may appeal to the city council by filing a notice of appeal with the clerk of the council. The council shall thereupon fix a time and place for hearing such appeal. The clerk of the council shall give notice to such person of the time and place of hearing by serving it personally or by depositing it in the United States Post Office in the city, postage prepaid, addressed to such person at his last known address.

(Code 1957, § 12.49)