San Marino Municipal Code Art. 04 Business License Taxes - General

License taxes required pursuant to this chapter shall become due and payable at the following times and in the following manner:

A. An annual license tax shall be payable:

1. For renewals, in advance prior to the expiration of the license one year from the last date of issuance; or

2. For a new business, prior to the start of business within the city.

B. A daily license tax shall be payable in advance for each calendar day or any portion thereof for which the license certificate is to be issued (see article 07 of this chapter). (Ord. 0-03-1171, 6-11-2003)

If an application is made for a business classification not specifically mentioned in this chapter, the city manager shall be empowered to designate the appropriate classification for the business for the purpose of determining the license tax due. (Ord. 0-03-1171, 6-11-2003)

A. Annual Licenses:

1. Any person or firm not previously licensed in the city who has commenced work in the city without having first secured a license certificate and paid the required tax shall, in addition to paying the required license tax, be assessed a penalty of fifty dollars ($50.00) or twenty five percent (25%) of the license tax, whichever is greater.

2. Any person or firm previously licensed in the city who fails to pay the required license tax shall, in addition to paying the required license tax:

a. For a first violation, the person or firm shall be assessed a penalty of one hundred dollars ($100.00) or one hundred percent (100%) of the license tax, whichever is greater.

b. For a second violation, the person or firm shall be assessed a penalty of one hundred fifty dollars ($150.00) or one hundred fifty percent (150%) of the license tax, whichever is greater.

c. For a third or subsequent violation, the person or firm shall be assessed a penalty of two hundred fifty dollars ($250.00) or two hundred percent (200%) of the license tax, whichever is greater.

3. Any person requiring a business certificate who has hired, or caused to be hired, an independent contractor who has commenced work in the city and who has not secured a license certificate and paid the required tax, shall be assessed a penalty of twenty five percent (25%) of the value of the license tax of the independent contractor or one hundred dollars ($100.00), whichever sum is greater. This penalty is in addition to the penalty and tax required to be paid by the unlicensed independent contractor.

4. Any person owning or occupying property who hires an independent contractor who has not secured a license certificate and paid the required tax to assist in constructing in the city a project requiring a building, electrical, plumbing or mechanical permit, shall be assessed a penalty of twenty five percent (25%) of the value of the license tax of the independent contractor or one hundred dollars ($100.00), whichever sum is greater. This penalty is in addition to the penalty and tax required to be paid by the unlicensed independent contractor.

B. Daily Licenses (See Article 07 Of This Chapter):

1. Any person who has commenced work without having first secured a license certificate and paid the required tax shall be assessed a penalty of twenty five percent (25%) of the daily value of the license or fifty dollars ($50.00), whichever is greater.

2. Any person who continues work without having secured a license certificate after receiving a written notice of violation thereof shall be assessed a penalty of fifty percent (50%) of the daily value of the license or one hundred dollars ($100.00), whichever is greater.

3. The total sum of all penalties shall not exceed twice the value of the total of all daily taxes required for the license certificate. (Ord. 0-03-1171, 6-11-2003)

A person who has not secured a license certificate within ten (10) calendar days of having received a written notice that a license is required shall be subject to citation for a misdemeanor or infraction, as determined by the city prosecutor, in addition to any penalties provided for herein. (Ord. 948, 11-16-1988; amd. 1994 Code)

No license certificate required pursuant to this chapter shall be issued until all license taxes and penalties required herein have been paid in full. (Ord. 0-03-1171, 6-11-2003)

A new license certificate shall be issued and the taxes required therefor paid if: (Ord. 0-03-1171, 6-11-2003)

A. The owner or certificate holder changes.

B. The type of business activity for which the license was issued changes. (Ord. 948, 11-16-1988)

A duplicate license certificate may be issued by the city to replace one previously issued which has been lost or destroyed. The certificate holder shall file a written statement attesting to such fact and pay a fee of ten dollars ($10.00). The duplicate certificate shall have the same expiration date and conditions as the original. (Ord. 948, 11-16-1988)

A substitute license certificate may be issued by the city if a business changes address or name and the certificate holder and type of business remain the same. The certificate holder shall submit an application requesting the address or name change and pay a fee of ten dollars ($10.00). (Ord. 948, 11-16-1988)

No refunds shall be issued, except for any amount of overcharge which may have resulted from an error of calculation by the city. (Ord. 948, 11-16-1988)

Whereas, by reason of the provisions of the constitution of the United States or the constitution of the state of California, the business license tax imposed by this chapter cannot be enforced without there being an apportionment according to the amount of business done in the city or in the state as the case may be, the city manager may make such rules and regulations for the apportionment of the tax as are necessary or desirable to overcome the constitutional objections. Such rules and regulations shall be approved by the city attorney prior to becoming effective. (Ord. 948, 11-16-1988)

All license taxes, fees and penalties provided for in this chapter shall be paid in advance in lawful money of the United States at the city hall. (Ord. 0-03-1171, 6-11-2003)