San Rafael Municipal Code Ch. 10.04 Business License Tax

Words and phrases not specifically defined in this chapter shall be construed according to the context and approved usage of the language:

A. In this chapter the singular number includes the plural and the plural the singular. Whenever a personal pronoun is used in the neutral gender, it shall be deemed to include the feminine and masculine also. "They/them" shall indicate a singular individual, unless the context indicates the contrary.

B. "Business license administrator" means the city treasurer or any other city officer charged with the administration of this chapter.

C. "City," as used in this chapter, means the city of San Rafael, a municipal corporation of the state, in its present incorporated form or in any later reorganized, consolidated, enlarged or reincorporated form.

D. "Persons," as used in this chapter, means and includes all domestic and foreign corporations, associations, syndicates, joint stock corporations, partnerships of every kind, clubs, Massachusetts, business, or common law trusts, societies, and individuals transacting and carrying on any business in the city, other than as an employee.

E. Business. As used in this chapter, "business" includes professions, trades, occupations, operation and/or ownership of an apartment, hotel, rooming house, or other living accommodations, and all other callings, whether or not carried on for profit and livelihood.

F. "Engaged in business" means conducting, managing, or carrying on of any business by any person as owner, officer, agent, manager, employee, servant or lessee.

G. Evidence of Doing Business. When any person shall by the use of signs, circulars, cards, telephone books or newspapers, advertise or hold out or represent that he is in business in the city, or when any person holds an active license or permit issued by a governmental agency indicating that he is in business in the city or when any person makes a sale, takes an order, renders a commercial service or performs any other similar act within the city, and such person fails to deny by a statement given under penalty of perjury to the administrator that he is not conducting a business in the city after being requested to do so by the administrator, then these facts shall be considered prima facie evidence that he is conducting a business in the city.

H. "Apartment house" means any structure occupied, designed, built or rented for occupation as a home for three (3) or more families living independently of each other in separate apartments each containing facilities for the cooking or preparation of meals.

I. "Calendar year" means a period of twelve (12) consecutive calendar months, beginning on the first day of January and ending on the thirty-first day of December.

J. "Carnival, outdoor entertainment, outdoor theatrical performance" means any commercialized merrymaking, whether upon a public street or otherwise, wherein there is any performance or any exhibition of any kind or character, or concession or group of concessions, in tests of skill or merry-go-round or Ferris wheel; or animals, or clowns, or sideshows of any kind.

K. "Circus" means any exhibition in which seats for spectators are arranged in tiers, and in which are shown feats of horsemanship, balancing, tumbling, vaulting, where clowns and singers and acrobats and wild animals and performers and actors entertain the audience.

L. "Employee," as used in this chapter, means all persons engaged in the operation or conduct of any business for a minimum of twenty (20) hours per week for a period of more than six (6) months during the year, except the owner and any member of the owner's immediate family.

M. "Immediate family" means husband, wife, son, daughter, mother, father, brother or sister.

N. Number of Employees. The number of employees shall be computed by ascertaining the total number of employees working in the city as reported to the Employment Development Department of the state on the most recent quarterly unemployment tax return filed prior to the payment of the business tax required in this chapter.

O. "General contractor" or "subcontractor" means every person, firm or corporation conducting, managing or carrying on the business of contractor, subcontractor or builder; or engaging in the construction or repair of any buildings; or engaged in any engineering, construction, or operating whatever, or advertising as such, or representing himself as such, and regularly employing help for building construction, sewer construction, plumbing construction or general construction.

P. "Manufacturing" includes every person conducting or carrying on a business consisting of manufacturing, packing, or processing any goods, wares, merchandise or commodities at a fixed place of business within the city or conducting or carrying on a business of cold storage or refrigeration.

Q. "Itinerant show" means any temporary transient show or theatrical performance, such as is usually given in theaters, and which is conducted in any structure or tent hired, leased or erected for such purposes.

R. "Part-time" or "temporary employee" means all persons engaged in the operation or conduct of any business for less than twenty (20) hours per week for a period of more than three (3) months during the year, except the owner, a member of the owner's immediate family, or partner, and whether paid by salary or commission. Employees in this category shall be taxed at one-half (½) the rate of a full-time employee.

S. "Peddler" or "solicitor" means any person going from place to place or along the streets or doing business at any place other than in a fixed place of business; selling, taking orders for, or soliciting orders for goods, wares or merchandise for present or future delivery.

T. "Rodeo" means any exhibition or contest of skill in riding, racing, roping, throwing, or otherwise controlling broken or unbroken horses or cattle for the entertainment of spectators.

U. "Vehicle" means every device in, upon, or by which any person or property is or may be transported or drawn upon a public street or highway, except devices moved by human power or used exclusively upon stationary rails or tracks.

V. "Wholesale business" means a person who sells at wholesale, or solicits orders from retailers, for the wholesale of any goods, wares, or merchandise of any kind, and who makes deliveries in the city.

W. "Administrative offices" means a location where the principal business transacted consists of providing administrative or management-related services such as, but not limited to, record keeping, data processing, research, advertising, public relations, personnel administration, legal and corporate headquarters services to other locations where the operations of the same business are conducted which lead more directly to the production of gross receipts.

X. "Professional services" means any professional services, as that term is ordinarily and commonly used and understood, wherein individuals are engaged in the business of offering to the public professional or semiprofessional services for compensation, and not specifically covered under any other part, chapter or section of this chapter, and shall include those professions generally requiring governmental certification or a professional degree, but not be limited to, the services rendered by a person engaged in the practice or profession of law, medicine, surgery, dentistry, ophthalmologist, optometry, chiropractics, osteopathy, chiropody, dental technician, laboratory technician, physical therapist, mortician, undertaker, psychologist, psychotherapy, radiologist, speech therapist, veterinary, licensed financial planner, licensed investment counselor, real estate agent, real estate broker, stock/bond or security agent or broker, civil, mechanical, electrical, industrial, or other class of engineer, surveyor, geologist, appraiser, architect, accountant, real estate management, property management, income tax preparers, bookkeepers, income tax consultants, developer, or marriage counselors.

Y. "Gross receipts" means and includes the total of amounts actually received or receivable from sales within the city and the total amounts actually received or receivable for the performance of any act or service within the city of whatever nature it may be, for which a charge is made or credit allowed, whether or not such act or service is done as a part of or in connection with the sale of materials, goods, wares or merchandise. Included in "gross receipts," shall be all receipts, cash, credits and property of any kind or nature, including monies received by the owner or the owner's agent from the operation of a hotel, motel, apartment, rooming house or other living accommodations; gross receipts shall not be subject to any deduction on account of the cost of the property sold, the cost of materials used, labor or service costs, interest paid or payable, or losses or other expenses whatsoever. Excluded from "gross receipts" shall be the following:

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

6. That portion of the receipts of a general contractor which represents payments to subcontractors; provided the general contractor furnishes the administrator with the names and addresses of the subcontractors and the amounts paid each subcontractor. All subcontractors shall be required to be licensed under this title;

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

8. As to a real estate agent or broker, the sales price of real estate sold for the account of others except that portion which represents commission or other income to the agent or broker;

9. As to a gasoline dealer, a portion of his 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;

10. As to a retail gasoline dealer, 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 from the consumer or purchaser.

11. Income received solely from the lease or rental of land and buildings used for other than residential or transient occupancy purposes.

12. Income received from retail sales at fairs, farmers markets and other similar events that are authorized to be conducted on public property.

Z. "Sale" means and includes the transfer, in any manner or by any means whatsoever of title to property for a consideration; the serving, supplying, 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 be deemed to include any transaction which is or which, in effect, results in a sale within the contemplation of law.

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

BB. "Cost of operations" is the total amount expended for operating within the city of San Rafael for salaries and benefits, utilities, rent, and property taxes. This shall not include non-cash expenditures for depreciation and authorization.

(Ord. 1611 § 1 (part), 2 (part), 1991; Ord. 1596 § 1 (part), 1990: Ord. 1233 § 2 (part), 1976; Ord. 1170 § 1 (part), 1974: Ord. 963 § 1 (part), 1969: Ord. 440 (part)).

(Ord. No. 1918, divs. 2, 3, 1-21-2014; Ord. No. 2033, § 4, 2-20-2024)

A. Contents of License. Every person required to have a license under the provisions of this chapter shall make application for same to the city. Upon the payment of the prescribed license taxes and applicable fees and completion of any actions the city may take to verify compliance with other applicable city ordinances, the city shall issue to such person a license which shall contain:

1. The name of the business to which it is issued;

2. The kind of business licensed;

3. The location of such business; and

4. The date of expiration of such license.

B. Affidavit—First License. Upon a person making application for the first license to be issued under or for a newly established business, such person shall furnish to the city a sworn written statement, upon a form provided by the city, setting forth such information as may be required and necessary to determine the amount of the license tax to be paid by the applicant.

C. Affidavit—Renewal License. Applicants for renewal of a license shall submit to the city a sworn written statement, upon a form to be provided by the city setting forth such information concerning the applicant's business during the preceding year as may be required to ascertain the amount of license tax to be paid by the applicant for the ensuing year.

D. Any change of ownership or change of location shall be reported by written application to the finance department at least fifteen (15) days prior to the intended date of change. Any person or business operating after such a change without having first made application to the finance department shall be construed to be operating without a valid business license and shall be subject to the same remedies and penal provisions as provided for persons operating without a business license.

E. Statements Not Conclusive. 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. In the event that the administrator deems it necessary, he may require that a licensee or applicant for license submit a verification by as certified public accountant attesting to such financial information as may be necessary to ascertain the amount of license tax due, or at the option of the licensee or applicant, may authorize the administrator, his deputies, or authorized employees of the city to examine his records or business transactions in order that the proper license tax may be computed.

F. Information Confidential. It shall be unlawful for the administrator 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:

1. 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;

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

3. 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;

4. 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, an 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 administrator may refuse to make any disclosure referred to in this subdivision when in his opinion the public interest would suffer thereby;

5. The disclosure of the names and addresses of persons to whom licenses have been issued, and the general type or nature of their business;

6. 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 by the city for license taxes, or when acting upon any other matter;

7. The disclosure of general statistics regarding taxes collected or business done in the city.

8. The sharing of non-proprietary information with city personnel for their use in the course of carrying out their city-related duties.

G. Duplicate Licenses. A duplicate license may be issued by the business license administrator to replace any license previously issued hereunder which has been lost or destroyed upon the licensee's giving an affidavit attesting to such fact and, at the time of filing such affidavit, paying to the city a duplicate license tax of ten dollars ($10.00).

H. Business License Administrator Not Required to Send Bill. The business license administrator is not required to send a notice or bill to any person subject to the provisions of this chapter, and failure to send such notice or bill shall not affect the validity of any license tax due hereunder.

I. Interstate Commerce. Every peddler or solicitor or any other person claiming to be entitled to exemption from the payment of any license tax on the grounds that such a license tax would interfere with the right to engage in interstate commerce, shall file a sworn statement disclosing the basis for such exemption. A fee of fifteen dollars ($15.00) shall be paid to cover the cost of registration.

J. No License Transferable—Amended License for Changed Location. No license issued pursuant to this chapter is transferable; provided, that where a license is issued authorizing a person to carry on a business at a particular place, such licensee may, upon application therefore and paying a fee of ten dollars ($10.00), have the license amended to authorize the carrying on of such business at some other location to which the business is or is to be moved. Change of ownership must be recorded by filing of application and payment of a ten dollar ($10.00) recording fee.

K. Posting and Keeping Licenses. All licenses must be kept and posted in the following manner:

1. Any licensee engaged in business at a fixed place of business in the city shall keep the license posted in a conspicuous place upon the premises where such business is carried on.

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

L. Two (2) or More Businesses at Same Location. Whenever separate types of businesses are operated under one (1) ownership at the same location, the business shall be licensed under the main or primary business at that location. Individual fees imposed under other sections of this chapter and employee fees shall be charged for each type of business, in addition to the basic fee, which shall be the larger of any of the basic fees charged for the individual type of business.

M. Separate License for Each Place of Business or Branch. A separate license 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; provided that warehouses and distributing plants used in connection with and incidental to businesses licensed under this chapter are not separate places of businesses or branch establishments.

(Ord. 1596 § 1 (part), 1990: Ord. 1233 § 2 (part), 1976).

(Ord. No. 1918, div. 4, 1-21-2014)

A. Exemptions. The following are exempted from the payment of a license fee under this chapter:

1. Any charitable institution, organization, or association organized and conducted for charitable purposes only. This exemption shall not apply to promoters employed by charitable organizations;

2. Any person conducting, carrying on or staging any concert, exhibition, lecture, dance, amusement or entertainment where the receipts, if any, derived therefrom, are to be used solely for charitable or benevolent purposes within the city and not for private gain of any person in whole or in part;

3. Any religious, fraternal, educational, student body, military, state, county or municipal organization or association conducting, carrying on or staging any amusement or entertainment, concert, exhibition, wholly for the benefit of such organization and not in the whole or any part for private gain of any person.

B. Exclusions. Except as may be otherwise specifically provided in this chapter, the terms hereof shall not apply to any of the following persons:

(1) Banks, including national banking associations, to the extent that a city may not levy a license tax upon them under the provisions of Article XIII, Section 16, subdivision 1(a) of the State Constitution;

(2) Insurance companies and associations to the extent that a city may not levy a license tax upon them under the provisions of Article XIII, Section 14 4/45 of the State Constitution;

(3) Any person whom the city is not authorized to license under any law or Constitution of the United States or the state.

C. Claims for Exemptions. Any person desiring to claim exemption from the payment of a license fee and to have a free license issued to him shall make application therefor upon forms prescribed by the business license administrator and shall furnish such information and make such affidavits as may be required. Upon the determination being made that the applicant is entitled to exemption from the payment of license fees for any reason set forth in this chapter, the business license administrator, upon the applicant complying with the provisions of this chapter or any other ordinance of the city which may require a permit for the doing of the particular act proposed to be done, shall issue a free license to such person which shall show upon its face that the license fee is exempt.

D. Revocation of Exemption. The business license administrator may revoke any exempt license granted pursuant to the provisions of this chapter upon information that the licensee is not entitled to the exemption as claimed. Any person aggrieved by the decision of the business license administrator may appeal to the city council by filing a notice of appeal with the city clerk.

(Ord. 1611 § 1 (part), 1991; Ord. 1596 § 1 (part), 1990: Ord. 1170 § 1 (part), 1974: Ord. 963 § 1 (part), 1969: Ord. 852 (part): Ord. 440 (part)).

The city council shall adopt by resolution business license fees.

(Ord. 1596 § 1 (part), 1990: Ord. 1233 § 2 (part), 1976).

In addition to all other powers conferred upon him, the business license administrator shall have the power, for good cause shown, to extend the time for filing any required sworn statement 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 further power, with the consent of the city manager, to compromise any claim as to amount of license fee due. The business license administrator shall also have the power to revoke the business license of any person, firm, corporation or business that wilfully fails to pay the license fees provided for in this chapter. In the event that any person, firm, corporation or business operates without a business license or after having had same revoked, the same constitutes a misdemeanor within the meaning of this chapter.

(Ord. 1596 § 1 (part), 1990: Ord. 1170 § 1 (part), 1975: Ord 963 § 1 (part), 1969: Ord. 440 (part)).

A. Except as provided by the business license administrator by regulation, all annual business license taxes shall be due and payable in advance on the first day of January of each year; provided, that business license taxes covering a new business, commenced after the due date, shall be due and payable at the time the business license is issued and may be prorated for the balance of the license period where a flat fee is applicable;

B. All semiannual license taxes shall be due and payable on the first day of January and the first day of July of each year;

C. All quarterly license taxes shall be due and payable on the first day of January, April, July and October of each year;

D. All monthly license taxes shall be due and payable on the first day of each month;

E. All weekly license taxes shall be due and payable on Monday of each week;

F. All daily license taxes shall be payable each day in advance;

G. All license taxes not paid within forty-five (45) days after the due date shall be considered delinquent.

(Ord. 1596 § 1 (part), 1990).

(Ord. No. 1918, div. 5, 1-21-2014)

Any person who fails to file any required statement and pay the amount of the license fee prescribed in this chapter within forty-five (45) days after it becomes due, is delinquent and shall be assessed a penalty of ten percent (10%) on the amount due which shall become part of the license fee then required to be paid according to the provisions of this chapter. For each additional thirty (30) day period that the amount remains unpaid, an additional ten percent (10%) penalty shall be assessed, the total amount of penalties assessed, however, shall not exceed sixty percent (60%) of the total original business license tax amount in any one (1) year. Any person who becomes delinquent under the provisions of this chapter shall be, in addition to the penalties as set forth in this section, subject to all other penal provisions and remedies contained in this chapter.

(Ord. 1596 § 1 (part), 1990: Ord. 1540 § 1, 1987: Ord. 1282 § 1, 1977: Ord. 1204 § 2, 1975: Ord. 1170 § 1 (part), 1974: Ord. 963 § 1 (part), 1969: Ord. 440 (part)).

It shall be the duty of the business license administrator and he is directed to enforce each and all provisions of this chapter, and the chief of police shall render such assistance in the enforcement hereof as may from time to time be required by the business license administrator and/or the city council.

The business license administrator in the exercise of his duties and acting through his deputies or any duly authorized assistants shall examine or cause to be examined all places of business in the city to ascertain whether the provisions of this chapter have been complied with.

The business license administrator and all of his assistants and any police officer shall have the authority to enter free of charge and at any reasonable time any place of business required to be licensed herein and demand an exhibition of its license certificate. Any person having such license in his possession or under his control who wilfully fails to exhibit the same on demand is guilty of a misdemeanor. It shall be the duty of the administrator and each of his assistants, to cause a complaint to be filed against any and all persons found to be violating any of said provisions.

(Ord. 1596 § 1 (part), 1990: Ord. 1170 § 1 (part), 1974: Ord. 963 § 1 (part), 1969: Ord. 440 (part)).

If any person fails to file any required statement within the time prescribed or if after demand therefor made by the administrator he fails to file a corrected statement, or if any person subject to the tax imposed by this title fails to apply for a license, the administrator may determine the amount of license tax due from such person by means of such information as he may be able to obtain and shall give written notice thereof to such person.

(Ord. 1596 § 1 (part), 1990).

Any person aggrieved by any decision of the administrator with respect to the issuance or refusal to issue such license may appeal to the council by filing a notice of appeal with the clerk of the council within fifteen days after receipt of written notice from the administrator. 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 of hearing by serving it personally or by depositing it in the United States Post Office at San Rafael, California, postage prepaid, addressed to such person at his last known address. The council shall have authority to determine all questions raised on such appeal. No such determination shall conflict with any substantive provision of this title.

(Ord. 1596 § 1 (part), 1990).

Editor's note— Ord. No. 1918, div. 12, January 21, 2014, repealed § 10.04.100, which pertained to license fees paid in advances and derived from Ord. 1611 § 1 (part), adopted 1991; Ord. 1596 § 1 (part), adopted 1990: Ord. 1170 § 1 (part), adopted 1974: Ord. 963 § 1 (part), adopted 1969: Ord. 440 (part).

Unless otherwise provided under this section, every person who engages in business within the city shall pay a license tax based upon gross receipts at the following rates:

Schedule A

Retail/Wholesale/Service

Schedule B

Professional/Semiprofessional Services

Flat Rate/Specific Businesses

(Ord. 1611 § 1 (part), 1991: Ord. 1596 § 1 (part), 1990).

(Ord. No. 1918, div. 6, 1-21-2014)

The business license administrator is directed to review charges for flat-fee business licenses based on the All Urban Consumer Cost of Living Index for San Francisco—Oakland region as determined by the U.S. Department of Labor. Taxes will be increased based on the change in the August-to-August index and will be effective January first each year.

(Ord. 1611 § 2 (part), 1991).

No license for any ensuing, current or unexpired license period shall be knowingly issued to any person who at the time of making application therefor is indebted to the city for any unpaid license fee.

(Ord. 1596 § 1 (part), 1990: Ord. 963 § 1 (part), 1969: Ord. 440 (part)).

The issuance of a business license may be withheld pending verification that the applicant has complied with other applicable city ordinances. However, the issuance of a license does not constitute the city's confirmation that the applicant is in compliance with other applicable city ordinances and does not relieve the applicant from ensuring such compliance is achieved and maintained.

(Ord. 1596 § 1 (part), 1990: Ord. 1170 § 1 (part), 1974).

(Ord. No. 1918, div. 7, 1-21-2014)

No person charged with the enforcement of any of the provisions of this chapter shall knowingly accept or receive any sum for any license which is less than or greater than the amount actually required to be paid under the provisions of this chapter.

(Ord. 1596 § 1 (part), 1990: Ord. 1170 § 1 (part), 1974: Ord. 963 § 1 (part), 1969: Ord. 440 (part)).

A. In addition to the enforcement powers and/or remedies provided in this chapter, the business license administrator shall have the power to enforce the provisions of this chapter as provided in Chapters 1.40, 1.42, 1.44 and 1.46.

B. Violations of the provisions of this chapter are misdemeanors/infractions and are subject to the penalties set forth in Section 1.42.020 of the San Rafael Municipal Code.

(Ord. 1596 § 1 (part), 1990: Ord. 1170 § 1 (part), 1974: Ord. 963 § 1 (part), 1969: Ord. 440 (part)).

(Ord. No. 1918, div. 8, 1-21-2014)

The conviction and punishment of any person for engaging in any business without obtaining a license so to do 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 provisions of this chapter. All remedies prescribed herein 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.

(Ord. 1596 § 1 (part), 1990: Ord. 1170 § 1 (part), 1974: Ord. 963 § 1 (part), 1969: Ord. 440 (part)).

Any person required to pay a license fee for any business under this chapter shall be relieved from the payment of any license fee for the privilege of doing such business which has been required under any other ordinance of the city but shall remain subject to the regulatory provisions of such other ordinance.

(Ord. 1596 § 1 (part), 1990: Ord. 1170 § 1 (part), 1974: Ord. 963 § 1 (part), 1969: Ord. 440 (part)).

Editor's note— Ord. No. 1918, div. 12, adopted January 21, 2014 repealed § 10.04.160, which pertained to stickers and derived from Ord. 1596 § 1 (part), adopted 1990: Ord. 1170 § 1 (part), adopted 1974: Ord. 963 § 1 (part), adopted 1969: Ord. 440 (part).

The business license administrator is authorized to make such rules and regulations as may be necessary to aid or assist in enforcement of the provisions of this chapter.

(Ord. 1596 § 1 (part), 1990: Ord. 1170 § 1 (part), 1974: Ord. 963 § 1 (part), 1969: Ord. 440 (part)).

Any sum required to be paid hereunder is a debt to the city, and any person who engaged in any business required to be licensed hereunder without obtaining a license so to do shall be liable to any action by and in the name of the city, in any court of competent jurisdiction, for recovery of such sum.

(Ord. 1596 § 1 (part), 1990: Ord. 1170 § 1 (part), 1974: Ord. 963 § 1 (part), 1969: Ord. 440 (part)).

Nothing herein shall be construed as requiring a license or the payment of a license fee, or the doing of any action 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 of the United States of America or the Constitution or Laws of the State of California.

(Ord. 1596 § 1 (part), 1990: Ord. 1170 § 1 (part), 1974: Ord. 963 § 1 (part), 1969: Ord. 440 (part)).

(Ord. No. 1918, div. 9, 1-21-2014)

The ordinance codified in this chapter is enacted solely for the purpose of raising revenue for municipal purposes, and not for the purpose of regulation."

(Ord. 1844 § 1 (part), 2006; Ord. 1596 § 1 (part), 1990: Ord. 1170 § 1 (part), 1974: Ord. 963 § 1 (part), 1969: Ord. 440 (part)).

(Ord. No. 1918, div. 10, 1-21-2014)

It is unlawful for any person to transact or carry on any business, trade, profession, calling or occupation without first having procured a license from the business license administrator so to do, or without complying with any and all of the applicable provisions of this chapter. Persons providing classes or instruction as part of city-sponsored programs for which fees are collected directly by the city are exempt from the requirement to obtain a license provided that they are not required to obtain a license under any other provision of this chapter as a result of their other business activities.

(Ord. 1596 § 1 (part), 1990: Ord. 1170 § 1 (part), 1974: Ord. 963 § 1 (part), 1969: Ord. 440 (part)).

(Ord. No. 1918, div. 11, 1-21-2014)