Chapter 5.04 — BUSINESS TAXES

As used in this chapter:

"Billboard" means any sign erected for the purpose of advertising a product, event, person or subject not related to the premises on which the sign is located.

"Business" means professions, trades and occupations and all and every kind of calling carried on for profit or livelihood.

"Commercial rental" means the renting, leasing or subletting of real property, either improved or unimproved for any use except residential use.

"Fixed place of business" means the premises in the City occupied for the particular purpose of conducting business there, separate and distinct from any other place of business, and regularly maintained for the purpose of attending to such business.

"Gross receipts" means the total amount of the sale price of all sales and the total amount charged or received for the performance of any act, service or employment of whatever nature it may be, for which a charge is made or credit allowed, whether or not such service, act or employment is done as a part of or in connection with the sale of goods, wares or merchandise. Included in "gross receipts" shall be all other receipts, cash, credits and property of any kind or nature except as hereinafter excluded, and any amount for which credit is allowed by the seller to the purchaser without any deduction therefor on account of the cost of the property sold, the cost of the materials used, labor or service costs, interest paid or payable, losses or other expenses whatsoever. Excluded from "gross receipts" shall be cash discounts allowed and taken on sales, any tax which is measured by the sales price or the gross receipts from the sale or which is a stated sum per unit of such property sold, included in or added to the purchase price and collected from the consumer or purchaser; and such part of the sale price as is refunded either in cash or by credit; or any property given by the purchaser to the seller as part of the purchase price and so accepted by the seller for resale; 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.

"Jobbing business" is defined to be every business conducted solely for the purpose of selling goods, wares or merchandise in job lots to wholesale merchants for resale at wholesale.

"Manufacturer" means one engaged in making materials, raw or partly finished, into wares suitable for use.

"Peddler" means and includes every person not having a fixed place of business within the City, who travels from place to place, or has a stand upon any public street, alley or other public place, doorway of any building, unenclosed or vacant lot or parcel of land, who sells, or offers for sale at retail any goods, wares or merchandise in his or her possession, provided that this definition does not apply to hobbycraft sales as exempted and defined in Section 5.04.691.

"Person" means all domestic and foreign corporations, associations, syndicates, joint stock corporations, partnerships of every kind, club, Massachusetts, business or common law trusts, societies and individuals transacting and carrying on any business in the City.

"Real estate developer" means a person carrying on the business of acquiring, improving, selling and leasing or renting real property, with the words "acquiring," "improving," "selling" or "leasing or renting" having the following meanings:

1. "Acquiring" means purchasing those estates in real property listed in paragraph 3 below, other than condominiums;

2. "Improving" means one or more of the following and the preparatory planning for each: Demolition or substantial reconstruction of existing structures; grading; leveling; construction of streets and other facilities for the public benefit; construction of buildings and structures; and landscaping;

3. "Selling" means causing, as grantor, the vesting in a grantee of any of the following estates in real property: A fee simple; a fee simple determinable; a fee simple subject to a condition subsequent; a life estate; or a condominium;

4. "Leasing or renting" means any agreement, written or oral, giving rise to the relationship of landlord and tenant, hotel keeper and guest, or any other relationship by which use of realty and appurtenances is provided for compensation, for any period or length of time. It is confined to construction comprising three units or more, but includes the use of any such construction, whether constructed by a contractor or owner-builder.

"Real estate transaction" means the listing for sale, or acting as an agent in the purchase, transfer, exchange or sale of an interest in real property in return for a fee or commission.

"Retail business" is defined to be every business conducted for the purpose of selling, or offering to sell, any goods, wares or merchandise other than as a part of a "wholesale business" and "jobbing business" as defined.

"Truck-tractor and semi-trailer" is considered a single vehicle, except that each trailer over one drawn by a truck-tractor shall be separately considered for the purpose of measuring the tax required by this chapter.

"Vehicle" means and includes 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.

"Wholesale business" is defined to be every business conducted solely for the purpose of selling goods, wares or merchandise in wholesale lots to retailers for resale at retail. (Ord. 2930 §§1, 28(b), 29(b), 33(e), 1963; Ord. 2937 §1, 1963; Ord. 2975 §1(b), 1964; Ord. 3196 §1, 1966; Ord. 3450 §1, 1970; Ord. 3951, 1978)

No payment of tax under the provisions of this chapter shall be construed as permission to conduct or carry on a business at any place within the City where the conducting or carrying on of such business is prohibited by the Zoning Ordinance of the City. (Ord. 2930 §1.1(a), 1963; Ord. 2937 §2, 1963)

No payment of tax under the provisions of this chapter shall be construed as permission to conduct or carry on a business in such a manner so as to create or maintain a nuisance. (Ord. 2930 §1.1(b), 1963; Ord. 2937 §2, 1963)

The ordinance codified in this chapter is enacted solely to raise revenue for municipal purposes, and is not intended for regulation. (Ord. 2930 §2, 1963)

There are imposed upon the businesses specified and unspecified in this chapter taxes in the amounts prescribed, and it is unlawful for any person to transact and carry on any business in the City without first complying with any and all applicable provisions of this chapter, and each day such business is carried on without such compliance shall constitute a separate violation of this chapter.

(Ord. 2930 §4(a), 1963)

Any person carrying on, either as principal or agent, any business in the City not herein specifically set forth shall pay the amount of the tax described herein provided for the business nearest corresponding to the nature of the business to be taxed. (Ord. 2930 §4(b), 1963; Ord. 3747, 1975)

A separate tax must be paid for each branch establishment or separate place of business in which the business is carried on and each payment of tax shall authorize the payee to engage only in the business taxed at the location or in the manner designated in such receipt of payment, provided, that warehouses or businesses used exclusively in connection with and incidental to businesses taxed under this chapter shall not be deemed to be separate places of business or branch establishments to the extent of such exclusive use. (Ord. 2930 §5(a), 1963)

Every person who operates any business, whether upon a cost, rental or commission basis as a concession or upon rented floor space in or upon the premises of any person taxed under any provisions of this chapter, shall be required to pay a separate and independent tax pursuant to the appropriate provisions, and shall be subject to all provisions of this chapter. (Ord. 2930 §5(b), 1963)

A payment of tax under the provisions of this chapter shall be valid only for the business at the location for which the payment of tax was made and the receipt issued; provided, that upon notification made to the Tax and Permit Inspector of a proposed removal of such taxed business to a new location, when such move will be accomplished, and the address of such new location, such tax shall be valid for such business at the new location. (Ord. 2930 §6, 1963)

The amount of any tax imposed by this chapter shall be deemed a debt to the City, and any person carrying on any business without having paid a tax as herein required, shall be liable to an action in the name of the City in any court of competent jurisdiction, for the amount of tax by this chapter imposed on such business, together with all penalties then due thereon, and the sum of $35.00 which, if judgment be recovered, shall be applied as attorney fees for the plaintiff and included and assessed as recoverable costs in the action.

(Ord. 2930 §7(a), 1963)

In no case shall any mistake made by the Tax and Permit Inspector in determining the amount of the tax prevent, prejudice or estop the collection by the City of what shall be actually due from anyone carrying on a business subject to a tax under this chapter. (Ord. 2930 §7(b), 1963)

It shall be the duty of the Tax and Permit Inspector to prepare and issue a receipt under this chapter to every person liable to pay a tax who pays the required tax, and to state in each receipt the period of time covered, the name of the person to whom issued, the business taxed and the location or place where such business is to be carried on. (Ord. 2930 §8(a), 1963)

No receipt for payment of tax issued under any provisions of this chapter shall be in any manner transferred or assigned, or authorize any person other than is therein mentioned or named to do business.

(Ord. 2930 §8(b), 1963)

The Tax and Permit Inspector shall make a charge of one dollar ($1.00) for each duplicate receipt issued to replace any receipt issued under the provisions of this chapter which has been lost or destroyed.

(Ord. 2930 §8(c), 1963)

All taxes shall be paid in advance. (Ord. 2930 §9(a), 1963; Ord. 2983 §1, 1964)

• A. All taxes required to be paid under the provisions of this chapter shall be delinquent if not paid on or before midnight of the last day of the calendar month in which the tax period begins, as such tax period beginning is required to be set under the provisions of Section 5.04.190.

• B. Effective January 1, 1979, all annual renewals shall occur during the month of January. In order to amend the renewal date of all existing annual taxes and to cause all new annual taxes to be due in the month of January, the Tax and Permit Inspector shall pro-rate the tax and issue licenses for new businesses and renewals for the remainder of the 1978 calendar year based upon the number of months remaining in 1978 at the time of renewal or initial application. Effective January 1, 1979, all new and renewal taxes and licenses shall be for the full year or the remainder of the year for those expiring before the end of the 1979 calendar year in order to have all annual taxes due in the month of January.

(Ord. 2930 §9(c), 1963; Ord. 2983 §1, 1964; Ord. 3951, 1978)

All taxes required to be paid under the provisions of this chapter shall be delinquent if not paid on or before midnight of the last day of the calendar month in which the tax period begins, as such tax period beginning is required to be set under the provisions of Section 5.04.190. (Ord. 2930 §9(c), 1963; Ord. 2983 §1, 1964)

Except as provided in Section 5.04.170, all annual taxes required to be paid under the provisions of this chapter shall be computed upon a yearly basis, and receipts shall be issued so that the period covered by the tax begins on the first day of the month nearest to the date upon which the tax becomes due and payable.

(Ord. 2930 §9(d), 1963; Ord. 2983 §1, 1964; Ord. 3951, 1978)

Every person who commences the transacting or the carrying on of business within the City, and who is required to pay a tax under the provisions of this chapter, shall make payment on or before the commencement of such business.

(Ord. 2930 §10(a), 1963; Ord. 2983 §2, 1964)

Application forms shall be furnished by the Tax and Permit Inspector and shall require such information as will enable the Tax and Permit Inspector to properly classify the business and determine the amount of the tax to be paid by the applicant. Each applicant must correctly fill in one of such application forms, sign the same and certify, under penalties of perjury, that the contents are true and correct. The completed applications shall be submitted to the Tax and Permit Inspector who shall compute the proper tax amount and on payment of such amount, and any accrued penalties, shall issue the appropriate receipt.

(Ord. 2930 §10(b), 1963; Ord. 2983 §2, 1964)

Every application for which a tax is imposed by Sections 5.04.420 or 5.04.430 shall include or be accompanied by a list setting forth the name of each professional person and each real estate broker, broker-salesman, salesman or agent who is included in the computation of the amount of the tax.

(Ord. 3308 §1, 1968)

Upon application for the issuance of an initial tax certificate, in all cases where the amount of tax to be paid is measured by applying a specified rate or amount to:

• A. Increments of gross income; or

• B. Number and/or type of vehicles used; or

• C. Lineal feet of billboard; or

• D. Number of coin-operated machines; or

• E. Number of employees and/or agents; or

• F. Increments of building values on building permits;

• G. Number of real estate transactions; the applicant shall include in his or her application an estimate of the anticipated gross income, number and/or type of vehicles, lineal feet of billboard, number of coin-operated machines, number of employees and/or agents, or increments of building values on building permits, or number of real estate transactions, as is appropriate, which will be applicable to his or her business for the following 12-month period. Such estimate, if accepted as reasonable, shall be used by the Tax and Permit Inspector in determining the amount of tax to be paid by such applicant during such 12-month period; provided, however, that the amount of tax so determined shall be tentative only and such applicant shall, within 28 days after the expiration of the 12-month period for which such estimate was made and taxes paid, submit to the Tax and Permit Inspector a certified or sworn statement upon a form furnished by the Tax and Permit Inspector, containing the actual gross income, number and/or type of vehicles, lineal feet of billboards, number of coin-operated machines, number of employees and/or agents, or increments of building values on building permits, or number of real estate transactions, as is appropriate, applicable to such person's business during the preceding 12-month period. The taxes based upon such actual data shall be then finally ascertained and, if greater than amounts actually paid, the applicant shall pay the difference between the two amounts. If such finally ascertained tax amount be less than taxes actually paid, such excess shall be credited against the tax required to be paid for the next year; or, if such excess shall be refunded to the payee upon his or her filing a claim therefor in the Finance Office within one year from the expiration of the 12-month period for which the taxes were paid. The Tax and Permit Inspector shall not issue to any such person another receipt for payment for the same or any other business until such person shall have furnished to him the written statement and paid the tax as required.

(Ord. 2930 §11(a), 1963; Ord. 2983 §3, 1964; Ord. 3951, 1978)

Where there has been no change in the conduct, character or extent of business, any person required to pay a fixed sum annual tax under this chapter shall not be required to file a renewal application upon the expiration of the period for which such tax has been paid. (Ord. 2930 §12(a), 1963; Ord. 2983 §4, 1964)

Any person required to pay an annual tax which is measured by applying a specified rate or amount to a variable factor, shall submit an application for renewal of such receipt of tax payment within 28 days following the expiration of the period for which such tax has been paid. The application for renewal shall be upon a form to be provided by the Tax and Permit Inspector, certified under penalties of perjury to be true and correct, setting forth such information concerning the applicant's business during the preceding year as may be required by the Tax and Permit Inspector to enable him or her to ascertain the amount of tax to be paid by such applicant for the renewal period.

(Ord. 2930 §12(b), 1963; Ord. 2983 §4, 1964)

The Tax and Permit Inspector may require a corrected statement or a corrected application to be filed for any period for which payment of a tax was made at any time within three years from the expiration of such tax period in order to explain an unreasonable inconsistency between reported facts and facts gleaned from other sources.

(Ord. 2930 §12(c), 1963; Ord. 2983 §4, 1964; Ord. 3951, 1978)

The information furnished or secured pursuant to this chapter, except for the name of the applicant, the name and address of the business, and the nature of the business, shall be confidential. Any willful and unwarranted disclosure or use of such confidential information by any officer or employee of the City shall constitute a misdemeanor. (Ord. 2930 §13, 1963; Ord. 2983 §5, 1964)

If any person fails to file any required application or statement within the time prescribed, or if after demand made by the Tax and Permit Inspector he or she fails to file a corrected statement or a corrected application, the Tax and Permit Inspector may determine the amount of tax due from such person by means of such information as he or she may be able to obtain, adding any accrued penalties computed with respect to the determined tax amount. (Ord. 2930 §14(a), 1963; Ord. 2983 §6, 1964)

In case such a determination is made, the Tax and Permit Inspector shall give notice of tax determination, together with accrued penalties, by serving such notice personally upon the person liable for payment, or by depositing it in the United States Post Office at Santa Barbara, or a mail box, sub-post office, substation or mail chute, or other like facility regularly maintained by the Government of the United States, in a sealed envelope, postage prepaid, addressed to such person at his or her last known address. Service by mail is complete at the date of deposit, except that one additional day within which such person may respond to such notice as required shall be allowed for every full 100 miles distance between the place of deposit and the place of address. (Ord. 2930 §14(b), 1963; Ord. 2983 §6, 1964)

Within 10 days after service of the notice of tax determination, the person served may pay the determined tax amount, together with accrued penalties. If such person does not pay the determined amount, together with accrued penalties, on or before the expiration of such tax 10-day period, the Tax and Permit Inspector must cause the matter to be set for hearing before the City Council within 21 days. Notice of hearing shall be served by the Tax and Permit Inspector upon such person at least 10 days prior to the date set for such hearing in the manner prescribed above for service of notice of tax determination. Upon the hearing, the Council shall consider all evidence produced, and written notice of its findings thereon, which findings shall be final, shall be served upon such person by the Tax and Permit Inspector in the manner prescribed above for the service of notice of tax determination. If the Council finds that the amount of tax due and unpaid is equal to or greater than the amount initially determined by the Tax and Permit Inspector, the Council shall add $20.00 to the total of the amount of tax unpaid and accrued penalties to cover the cost of administration and hearing in the matter. (Ord. 2930 §14(c), 1963; Ord. 2983 §6, 1964)

Penalties upon the amount of taxes determined pursuant to Sections 5.04.290 - 5.04.310 shall continue to accrue and the amount of such accruing penalties shall be added from time to time to other amounts due until the entire amount due is paid in full.

(Ord. 2930 §14(d), 1963; Ord. 2983 §6, 1964)

Any person aggrieved by any decision of the Tax and Permit Inspector or his or her delegate with respect to the payment of tax under the provisions of this chapter may appeal pursuant to the provisions of Section 1.30.050 of this code.

(Ord. 2930 §15, 1963; Ord. 5136, 1999)

All taxes shall be paid according to this chapter and no payee shall be entitled to the refund of any portion of the tax paid by reason of the termination of such taxed activity prior to the expiration of the term for which such receipt for tax payment shall have been issued. (Ord. 2930 §16, 1963)

It shall be the duty of the Tax and Permit Inspector to enforce the provisions of this chapter and the Chief of Police shall render such assistance as may be required. (Ord. 2930 §17, 1963)

Any contractor, real estate developer or other person who obtains a permit from the Building Division or Public Works Department shall furnish to the Tax and Permit Inspector the names, addresses, and business tax numbers of all subcontractors, if any, who perform any of the work for which the permit was issued. They shall also furnish to him or her information as to the dates during which the subcontracting work is performed. (Ord. 3605 §1, 1973)

Any real estate broker licensed to do business in the City shall furnish to the Tax and Permit Inspector the name, address, and current business tax certificate number of all salespersons who operate under the Real Estate Broker's State of California Broker's License. Said list shall be submitted annually on or before March 15th. (Ord. 3951, 1978)

The conviction and punishment of any person for transacting any business without paying a tax shall not excuse or exempt such person from the payment of any tax due or unpaid at the time of such conviction, together with all penalties due as provided in this chapter and nothing herein shall prevent a criminal prosecution for any violation of the provisions of this chapter. (Ord. 2930 §18, 1963)

For failure to pay a tax on or before the delinquency date, the Tax and Permit Inspector shall add a penalty of 10% and shall add an additional penalty of 10% on the first day of each month thereafter; provided, that the amount of such penalty to be added shall in no event exceed 100% of the tax to which the penalty rates herein provided for have been applied. (Ord. 2930 §19, 1963; Ord. 2983 §7, 1964; Ord. 3951, 1978)

• A. Cocktail lounges, liquor stores, night clubs and other businesses required to pay a tax under the provisions of this chapter shall exclude from gross receipts reported to the Tax and Permit Inspector, and the Tax and Permit Inspector shall not require to be reported or consider as a part of such businesses' gross receipts, those gross receipts from the manufacture, importation or sale of alcoholic beverages.

• B. This section shall be interpreted and construed so as to prevent conflict between the provisions of this chapter and Article XX, Section 22, of the California Constitution, and binding court interpretations and decisions relating to municipal taxation of alcoholic beverage manufacture, importation and sale within the State of California.

• (Ord. 2930 §20, 1963)

Every person carrying on business within the City and not otherwise specifically taxed by other provisions of this chapter shall pay an annual tax based upon annual gross receipts at the following rates and in the following classifications:

CLASSIFICATION "A"

Automobile parts and accessories

Automobile servicing and repairs

Bakeries

Boarding and rooming houses (five or more guests)

Book stores

Cabinetmakers

Candy stores

Catalog merchandising Cesspool services Children's shops Clothing Coin operated machines Electrical appliances and fixtures Finance company (taxed as small loan business)

Financial corporations (not banks) savings and loan, industrial loan; building and loan

Floor coverings

Florists and nurseries Fowl and animal feed and related products

Furnace cleaning

Furniture

Fur shops

General appliances General merchandising Gift stores Gunsmiths

Haberdashers

Hardware

Janitorial services

Jewelers Job printing Laundries and cleaning agencies Laundry, cleaning and dyeing plants (including self service facilities)

Locksmiths

Medicine and drugs Men's wear Milliners

Motels and hotels (three or more rental units)

Motion picture theaters Museums Musical instruments and supplies Office supplies and equipment Paint, glass and wallpaper Photographers' supplies Photographic studios Piano sales and service Plumbing fixtures and supplies Radio or television stations Refrigeration service Repair shops and service Retail oil - propane and butane distributors Saddle shops Secondhand stores Shoe repairs Shoe stores Souvenir shops Specialty stores Sporting goods Stationery stores Tailors Telephone answering service Tire dealers Tire repair and recapping Trailer, recreational vehicle and mobilehome sales Upholstery and carpet cleaning Upholstery shops

Variety stores Video arcades Water softeners Wearing apparel Welding Yard goods

And any other business not otherwise specifically provided for in this chapter

CLASSIFICATION "B"

Airplane sales and service Automobile sales and service Boat sales and service Butcher shops Cafes and restaurants Caterers Dairies Delicatessens Drive-in establishments Food stores Food vending Garage storage Grocery stores Ice, retail

Lumber and building material Milk bars

Service stations Soda fountains

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RATES
Annual Tax
Classification
Annual Gross Receipts In Thousands "A" "B"
$0 - 20 $25 $25
20 - 25 31 25
25 - 30 35 25
30 - 35 37 28
35 - 40 39 30
40 - 45 41 31
45 - 50 43 32
50 - 60 45 34
60 - 70 49 37
70 - 80 53 40
80 - 90 58 44
90 - 100 64 48
100 - 125 75 57
125 - 150 91 68
150 - 175 106 80
175 - 200 120 90
200 - 250 142 107
250 - 300 168 126
300 - 350 195 146
350 - 400 221 166
400 - 450 242 182
450 - 500 266 200
500 - 600 292 219
600 - 700 325 244
700 - 800 360 270
800 - 900 374 281
900 - 1000 400 300

The annual tax on annual gross receipts in excess of $1,000,000.00 shall be as follows:

Classification "A": $400.00 plus $20.00 per $100,000.00 gross receipts or fraction thereof up to $3,000,000.00, plus $15.00 per $100,000.00 gross receipts or fraction thereof between $3,000,000.00 and $6,000,000.00 gross receipts or fraction thereof, plus $10.00 per $100,000.00 gross receipts or fraction thereof in excess of $6,000,000.00 gross receipts or fraction thereof.

Classification "B": $300.00 plus $20.00 per $100,000.00 gross receipts or fraction thereof up to $3,000,000.00, plus $15.00 per $100,000.00 gross receipts or fraction thereof between $3,000,000.00 and $6,000,000.00 gross receipts or fraction thereof, plus $10.00 per $100,000.00 gross receipts or fraction thereof in excess of $6,000,000.00 gross receipts or fraction thereof. (Ord. 2930 §21, 1963; Ord. 3410 §1, 1970; Ord. 3418 §1, 1970; Ord. 3951, 1978; Ord. 4269, 1984; Ord. 4330, 1985; Ord. 4407, 1986)

Every person carrying on the business consisting of manufacturing, packing, processing or selling at wholesale any goods, wares and merchandise or commodities at a fixed place of business within the City shall pay an annual tax based upon annual gross receipts at the following rates:

Text read from an image; its layout may differ:
Annual Gross Receipts in Thousands Annual Fee
$0 - 50 $25
50 - 60 27
60 - 70 29
70 - 80 32
80 - 90 35
90 - 100 38
100 - 125 45
125 - 150 55
150 - 175 64
175 - 200 72
200 - 250 85
250 - 300 101
300 - 350 117
350 - 400 133
400 - 450 145
450 - 500 160
500 - 600 175
600 - 700 195
700 - 800 216
800 - 900 224
900 - 1000 240

The annual fee on annual gross receipts in excess of $1,000,000.00 shall be as follows:

$240.00 plus $20.00 per $100,000.00 gross receipts or fraction thereof up to $3,000,000.00 plus $15.00 per $100,000.00 gross receipts or fraction thereof between $3,000,000.00 and $6,000,000.00 gross receipts or fraction thereof, plus $10.00 per $100,000.00 gross receipts or fraction thereof in excess of $6,000,000.00 gross receipts or fraction thereof.

(Ord. 2930 §22, 1963; Ord. 3410 §2, 1970; Ord. 3418 §2, 1970; Ord. 3951, 1978)

• A. Every person carrying on the business of house moving, grading, paving, wrecking, sewer, pipeline, trenching, excavating, general or building contractor shall pay an annual tax of $100.00.

• B. Every person carrying on the business of electrical, plumbing, painting, specialty or any other contractor not specifically mentioned in the preceding paragraph of this section, shall pay an annual tax of $80.00.

• (Ord. 2930 §23, 1963)

Every person carrying on a business generally or specifically mentioned in Section 5.04.410, shall post in a conspicuous, easily visible location on any site where he or she is carrying on said business, his or her name and business tax number and the names and business tax numbers of any and all subcontractors who perform any of the work at said site. (Ord. 3605, 1973)

Every person conducting or carrying on any business, profession or occupation herein enumerated, shall pay an annual tax based upon each professional member and the average number of employees computed as follows:

• A. The first person practicing his or her profession, or semi-profession, $100.00 per year.

• B. For each additional professional or semi-professional, other than as a salaried employee, $100.00 per year.

• C. For each additional professional or semi-professional, as a salaried employee, $40.00 per year.

• D. For each employee in addition to the above, $20.00 per year. Abstract and title

Abstract and title

Accountant

Advertising agent

Appraiser

Architect

Artist

Assayer

Attorney at law Auditor Bacteriologist Blueprinter Book agent Broker or commission agent other than real estate brokers and agents Certified public accountant

Chemist

Chiropodist Chiropractor

Civil, electrical, mining, chemical, structural, consulting or hydraulic engineer Climatologist

Collection agency Computer programmer Corporate headquarters Credit reporting bureau Dentist Designer, illustrator or decorator

Detective agency and/or private patrol

Draftsman

Drugless practitioner Electrologist Engineer Engraver Entomologist Feed, grain and fruit broker Geologist Illustrator or show card writer

Insurance or claims adjuster

Interpreter

Landscape gardener or architect

Lapidary

Masseuse

Mercantile agency

Meteorologist

Mortician

Naturopath

Nurse

Oculist

Optician

Optometrist

Osteopath

Physician

Physiotherapist

Piano tuner

Property management

Public stenographer

Research labs (no gross receipts)

Roentgenologist

Sign painter

Surgeon

Surveyor

Systems analyst

Taxidermist

Termite inspector

Veterinarian

And every person conducting or carrying on the business of treating, curing, administering to or giving treatments to the sick, wounded or infirm for the purpose of bringing about their recovery, by any method or pursuant to any belief, doctrine or system other than those herein specifically named and charging a fee or compensation therefor.

And any other profession or semi-profession not otherwise classified in this chapter. For purposes of determining whether a position is professional or semi-professional, the Tax and Permit Inspector shall use and be guided by the then current edition of the Dictionary of Occupational Titles issued by the U.S. Department of Labor, Employment and Training Administration. A copy of said dictionary is on file with the Tax and Permit Inspector and the Office of Citizen Services.

(Ord. 2930, 1963; Ord. 3522, 1972; Ord. 3861, 1976; Ord. 3951, 1978; Ord. 4269, 1984)

• A. Every person carrying on the business of operating an apartment house, a court, multi-unit residential, a permanent recreational vehicle or mobilehome park (as defined in Titles 28 and 30 of this code), two-unit or single-unit residential, which business controls a total of three or more rental units, shall pay an annual fee based upon the total gross receipts as follows: Annual Tax - $15.00 minimum plus $1.00 per $1,000 gross receipts or fraction thereof over $10,000.

• B. For purposes of this section, rental unit shall mean a residential unit which is offered for rent, lease or charge and shall include, but not be limited to, the following or like situations: a single-unit, two-unit, or multi-unit residential, mobilehome park space or permanent recreational vehicle space.

• (Ord. 3951, 1978; Ord. 4269, 1984; Ord. 5798, 2017)

Every person carrying on the business of renting, leasing or subletting one or more commercial rentals shall pay an annual fee based upon the total gross receipts as follows:

Annual Tax - $15.00 minimum plus $1.00 per $1,000 gross receipts or fraction thereof over $10,000.

(Ord. 3951, 1978)

• A. Every person conducting or carrying on business as a real estate broker and who is licensed as such by the State of California and having a business office in the City shall pay an annual tax of $100.00.

• B. Every person conducting or carrying on business as a real estate salesperson or agent and having a business office in the City shall pay an annual tax of $40.00.

• C. Every person conducting or carrying on business as a real estate broker and having a business office in the City shall pay a tax of $20.00 for each employee in such business other than those employed as, and licensed by the State as, real estate salesmen or agents.

• (Ord. 2930, 1963; Ord. 3402, 1970; Ord. 3861, 1976; Ord. 3951, 1978)

Office in the City.

Each person conducting or carrying on business as an agent, salesperson or real estate broker who is licensed as such by the State of California and who does not have a business office within the City shall pay an annual tax at the rate of $10.00 per real estate transaction affecting property within the City during the year up to a maximum of $40.00 per salesperson or agent and $100.00 per broker.

(Ord. 3951, 1978)

• A. Every person carrying on the business of real estate developer shall pay an annual tax measured by the established and indicated building values on building permits issued by the City, if any, according to the following schedule:

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Building Permit Value - Yearly Total Annual Tax
$0 (no permits issued) to $250,000.00 $100.00
$250,000.00 up to $500,000.00 150.00
$500,000.00 and above 200.00

• B. A person carrying on the business of real estate developer as defined in Section 5.04.010 shall be deemed to be carrying on such business in the City if:

  1. Offices are maintained in the City for the regular and substantially continuous conduct of the affairs of the business; or

  2. Building permits are issued by the City to someone acting for such person for the construction of a building or buildings in the regular course of the business.

• C. The following activities of a person whose business is classified and taxed under this section shall be deemed to be incidents and parts of such business, and shall not be separately classified and taxed, so long as and to the extent that such activities are confined exclusively to the real property, as improved, acquired in the course of such business:

  1. Property management;

  2. Contractor;

  3. Engineering;

  4. Architectural engineering;

  5. Real estate agency or brokerage; and

  6. Financing (not including purchase financing for sales from developer to buyer).

• D. Notwithstanding any other provision of this section, the classification and taxing as real estate developer of any person shall not preclude additional classification and taxing under other sections of this chapter where:

  1. Improved real property is acquired and held for the production of rental income for a period of time longer than one year; or

  2. Real property is acquired and improved and, measuring from the date of approval upon final inspection by the Building Division, such improved real property is held for the production of rental income for a period of time longer than one year.

• E. If 50% or more of the ownership interest of a business otherwise subject to classification and taxing under this section is owned by a person classified and taxed under this section, then such business shall not be separately taxed but shall be included as a part of the business of the person classified and taxed under this section.

• (Ord. 2930 §25.1, 1963; Ord. 2975 §1, 1964)

Every person not having a fixed place of business within the City who delivers within the City goods, wares or merchandise of any kind by vehicle, or who provides any service by the use of vehicles in the City, shall pay an annual tax of $30.00 per vehicle for each vehicle used within the City, or a tax based upon the annual gross receipts of the business derived from all business done and deliveries made within the City, computed according to the following table, whichever is greater.

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Annual Tax Manufacturing,
Annual Gross Receipts in Retail Business (M.C. Wholesaling and Processing
Thousands §5.04.390) Business (M.C. §5.04.400)
$25 - 30 $35
30 - 35 37
35 - 40 39
40 - 45 41
45 - 50 43
50 - 60 45
60 - 70 49 (minimum)
70 - 80 53 $32
80 - 90 58 35
90 - 100 64 38
100 - 125 75 45
125 - 150 91 55
150 - 175 106 64
175 - 200 120 72
200 - 250 142 85
250 - 300 168 101
300 - 350 195 117
350 - 400 221 133
400 - 450 242 145

Text read from an image; its layout may differ:
Annual Tax Manufacturing,
Annual Gross Receipts in Retail Business (M.C. Wholesaling and Processing
Thousands §5.04.390) Business (M.C. §5.04.400)
450 - 500 266 160
500 - 600 292 175
600 - 700 325 195
700 - 800 360 216
800 - 900 374 224
900 - 1000 400 240

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Retail Business Annual Gross Receipts
in Thousands Annual Tax
Annual gross receipts in excess of $400.00 + $20.00 per $100,000.00 gross receipts up
$1,000,000.00 to $3,000,000.00 + $15.00 per $100,000.00 gross
receipts between $3,000,000.00 and $6,000,000.00
gross receipts, + $10.00 per $100,000.00 gross
receipts in excess of $6,000,000.00 gross receipts.
Manufacturing, wholesaling and $240.00 + $20.00 per $100,000.00 gross receipts up
processing business annual gross to $3,000,000.00 + $15.00 per $100,000.00 gross
receipts in excess of $1,000,000.00 receipts between $3,000,000.00 and $6,000,000.00
gross receipts, + $10.00 per $100,000.00 gross
receipts in excess of $6,000,000.00 gross receipts.

The provisions of this section shall become effective on the first day of July, 1971. (Ord. 2930 §26, 1963; Ord. 3426 §1, 1970; Ord. 3470 §1, 1971)

Every person carrying on the businesses herein enumerated shall pay an annual tax as follows:

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Business Annual Tax
Dancing $128.00
Café entertainment 500.00
Fortune tellers 240.00
Golf courses 120.00
Golf courses, miniature 80.00
Golf driving ranges 80.00
Hospital 250.00
Pawnbroker 240.00
Telephone soliciting 200.00

• (Ord. 2930, 1963; Ord. 3229, 1967; Ord. 3861, 1976; Ord. 4407, 1986)

Every person engaged in the business of billboard advertising shall pay an annual tax of $200.00, or 50 cents ($0.50) per lineal foot of billboard located in the City, whichever is greater. (Ord. 2930, 1963; Ord. 3861, 1976)

• A. Every person carrying on the business of operating any truck, tractor or other vehicle for the transportation of property for hire or compensation, and who in the course of that business uses the public streets and highways of this City for the purpose of such business, shall pay an annual tax measured as follows:

  1. For any vehicle having not more than two axles, according to the following schedule:

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Unladen Weight Annual Tax Per Vehicle
Less than 10,000 lbs. 16 cents ($0.16) for each day or fraction thereof such
vehicle is used as specified in subsection A.
10,000 lbs. or over 20 cents ($0.20) for each day or fraction thereof such
vehicle is used as specified in subsection A.

2. For any vehicle having three or more axles or for any trailer, semi-trailer, pole or pipe dolly, or other dolly according to the following schedule:

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Unladen Weight Annual Tax Per Vehicle
Less than 10,000 lbs. 20 cents ($0.20) for each day or fraction thereof such
vehicle is used as specified in subsection A.
10,000 lbs. or over 24 cents ($0.24) for each day or fraction thereof such
vehicle is used as specified in subsection A.

3. The minimum annual tax payable under this section shall be $20.00.

• B. In determining the weights and types of equipment upon which the tax under this section is required to be measured, the weight prescribed by the Motor Vehicle Code of the State of California shall apply and the applicant for such tax shall present the certificate of registration from that Department for reference.

• C. Every vehicle upon which the tax under this section is required to be measured shall have conspicuously displayed thereon the tax sticker furnished by the Tax and Permit Inspector.

• D. Any person required to pay the annual tax imposed by this section, when making any statement, other than a corrected statement, set out in Sections 5.04.210 through 5.04.240, may estimate the number of and the unladen weights of any vehicles to be used as specified in subsection A of this section. Such estimate may be based upon any reasonable method of calculation and any finally determined overpayments or underpayments shall be paid in, credited, or returned, in the manner provided in Sections 5.04.230 to 5.04.240.

• E. No tax hereunder shall be required for the operation of any vehicle for any day or fraction thereof when such vehicle is operated exclusively between points within this City and points without this State.

• F. No tax hereunder shall be required for the operation of any motor vehicle or equipment along the streets of this City if such operation is merely occasional and incidental to a business conducted elsewhere; provided, however, that no operation shall be deemed merely occasional if trips or hauls are made, beginning or ending at points within this City upon an average of more than once a week in any quarter, and a business shall be deemed to be conducted within this City if an office or agency is maintained here or if transportation business is solicited here.

• G. The provisions of this section are not to be construed as imposing a tax upon vehicles, but as a method of classification of business.

• (Ord. 2930, 1963; Ord. 3861, 1976)

• A. Every person carrying on the business of operating any vehicle for the transportation of persons for hire, and who in the course of that business uses the public streets and highways of this City for the purpose of such business, shall pay an annual tax to be measured as hereinafter provided.

• B. The business taxed under the provisions of this section shall be the transportation of persons:

  1. Wholly within the City;

  2. From a place or places outside the City to a place or places within the City;

  3. From a place or places within the City to a place or places outside of the City;

  4. From a place or places within the City to a place or places within the City even though such transportation involves going outside the City in the course thereof.

• C. This section shall not apply to the business of operating motor coaches or other motor vehicles under the provisions of a franchise granted by, and which requires a franchise fee or charge based upon, such operations to be paid to the City, when such fee or charge has been paid.

• D. The tax required to be paid under this section shall be measured as follows:

  1. For each ambulance, the tax shall be 10 cents ($0.10) for each day or fraction thereof of its operations as specified in subsection B of this section;

  2. For each vehicle having a seating capacity of 10 or less persons, the tax shall be 22 cents ($0.22) for each day or fraction thereof of its operation as specified in subsection B;

  3. For each vehicle having a seating capacity of 11 to 30 persons, inclusive, the tax shall be 26 cents ($0.26) for each day or fraction thereof of its operation as specified in subsection B;

  4. For each vehicle having a seating capacity of more than 30 persons, the tax shall be

30 cents ($0.30) for each day or fraction thereof of its operation as specified in subsection B;

5. The minimum annual tax payable under this section shall be $20.00.

• E. Notwithstanding the provisions of subsection D above, where any vehicle is operated exclusively on any day to transport students or members of bona fide youth organizations and their supervising adults to and from public or private schools, school events, or other youth activities, without regard to the manner or source of compensation to the operator, the tax shall be 10 cents ($0.10) for each day or fraction thereof of its operation as specified in subsection B.

• F. Every vehicle upon which the tax under this section is required to be measured shall have conspicuously displayed thereon the tax sticker furnished by the Tax and Permit Inspector.

• G. Any person required to pay the annual tax imposed by this section, when making any statement, other than a corrected statement, set out in Sections 5.04.200 through 5.04.230, may estimate the number of and the seating capacities of any vehicles to be used as specified in subsection B of this section. Such estimate may be based upon any reasonable method of calculation and any finally determined overpayments or underpayments shall be paid in, credited, or returned in the manner provided in Sections 5.04.220 to 5.04.230.

• H. No tax hereunder shall be required for the operation of any vehicle for any day or fraction thereof when such vehicle is operated exclusively between points within this City and points without this State.

• I. No tax hereunder shall be required for the operation of any vehicle along the streets of this City if such operation is merely occasional and incidental to a business conducted elsewhere; provided, however, that no operation shall be deemed merely occasional if trips are made beginning or ending at points within this City upon an average of more than once a week in any quarter, and a business shall be deemed to be conducted with this City if an office or agency is maintained here or if transportation business is solicited here.

• J. No tax hereunder shall be required for the operation of any motor vehicle for any day or fraction thereof when such vehicle is operated exclusively between fixed termini or over regular routes in passenger stage operations under certificate issued by the Public Utilities Commission pursuant to Division 1, Part 1, Chapter 5, Article 2 of the Public Utilities Code of the State of California and for which operation a certificate of public convenience and necessity has been issued by the Interstate Commerce Commission.

• K. The provisions of this section are not to be construed as imposing a tax upon vehicles, but as a method of classification of business.

• (Ord. 2930, 1963; Ord. 3861, 1976)

Every person carrying on the business of a public bowling alley, pool or billiard room, shall pay an annual tax per table or alley of $10.00.

(Ord. 2930, 1963; Ord. 3861, 1976)

Every person carrying on the business of a peddler of cement, auto polish, flags, banners, balloons, canes, horns, trumpets, musical or noise making instruments of any kind, toys, badges, buttons, shoe strings, hair pins, lead pencils, combs, souvenirs, or other items of personal property, shall pay a tax of $10.00 per day with a maximum of $50.00 per month. (Ord. 2930 §33(a), 1963)

Every person engaged in the business of a peddler of flowers, plants, ferns, nursery stock, or meat, game eggs, ice cream, candy, peanuts, popcorn, chewing gum, non-alcoholic drinks, tamales, beans, sandwiches, nuts, or poultry, fish, fruit, vegetables, bread, crackers, cake, pies, or other foodstuffs intended for human consumption, or magazines, newspapers or periodicals, by means of any wagon or other vehicle, shall pay a tax of $60.00 per year for each vehicle; by means of any basket, tray or other container carried by hand, $10.00 per year. (Ord. 2930 §33(b), 1963)

Every person carrying on the business of a peddler other than specifically mentioned in Sections 5.04.520 and 5.04.530 shall pay a tax of $10.00 per day. (Ord. 2930 §33(c), 1963)

Every person carrying on the business of a peddler of medicine, who calls attention to his or her wares or advertises the same by the use of music, entertainment, speech, fancy or grotesque dress, or other device, shall pay a tax of $100.00 per day. (Ord. 2930 §33(d), 1963)

Every person carrying on the business of conducting a menagerie, or dog or pony show, shall pay a tax of $50.00 per day; a circus shall pay a tax of $300.00 per day for one ring, $325.00 per day for two rings, and $350.00 per day for three rings or more, and for each and every sideshow or aftershow in connection therewith, the tax shall be $25.00 per day, and for each concession in connection therewith, the tax shall be $15.00 per day.

(Ord. 2930 §34(a), 1963)

Every person carrying on the business of conducting acrobatic or theatrical exhibitions under canvas shall pay a tax of $75.00 per day. (Ord. 2930 §34(b), 1963)

Every person conducting or managing a circus procession or parade and not having paid a tax for conducting, managing or carrying on a circus within the City limits, shall pay a tax of $100.00 for each such procession or parade.

• (Ord. 2930 §34(c), 1963)

Every person engaged in the business of conducting a fair, carnival or exhibition in the City shall pay a tax of $300.00 for each day or portion thereof during which the fair, carnival or exhibition is conducted, plus $15.00 per day for each concession over 10. (Ord. 2930 §34(d), 1963)

Every person carrying on the business of a junk collector without a fixed place of business within the City shall pay a tax of five dollars per day or $50.00 per year. (Ord. 2930 §35, 1963)

• A. Temporary Handbill Distributor. Every person carrying on the business of handbill distribution pursuant to a temporary handbill permit issued pursuant to Section 5.24.050.A shall pay a minimum tax fee of five dollars to distribute not more than 4,000 handbills within 10 days, and for each 1,000 in excess thereof, an additional fee of one dollar.

• B. Private Handbill Distribution System. Every person carrying on the business of handbill distribution pursuant to a private handbill distribution system permit issued pursuant to Section 5.24.050.B shall pay the tax required by Section 5.04.420.

• (Ord. 2930, 1963; Ord. 3619, 1974)

• A. Every person carrying on the business of a photographer, who has no fixed place of business within the City, shall pay an annual tax of $60.00.

• B. Every person engaged in the business of soliciting or canvassing or taking orders, for the taking or making of photographs or views, who does not have a fixed place of business within the City, shall pay a tax of five dollars per day for each such canvasser, solicitor or photographer.

• (Ord. 2930 §37, 1963)

Every person carrying on the business of soliciting or canvassing or taking orders for any goods, wares or merchandise, or any other thing at retail, and not having a fixed place of business in the City, or is not an agent of a principal having a fixed place of business in the City, shall pay a tax of five dollars per day for each such canvasser or solicitor. (Ord. 2930 §38, 1963)

Every person carrying on the business of conducting wrestling or boxing exhibitions shall pay a permit fee as provided in Section 5.48.040. (Ord. 2930 §39, 1963; Ord. 3140 §2, 1966)

Every person carrying on the business of conducting a museum which charges a fixed admission fee, shall pay an annual tax as prescribed by Section 5.04.390; museums without a fixed admission fee shall pay an annual tax of $25.00 per year, except that no tax shall be required for any museum operated by a governmental entity or by any school or church. (Ord. 2930 §40, 1963; Ord. 4330, 1985)

Every farmer, poultry man or horticulturist, carrying on the business of selling at wholesale or retail produce grown or raised wholly by him or herself or his or her immediate family in Santa Barbara County, shall pay an annual tax of five dollars. This provision shall not apply to nurseries or other commercial establishments which buy produce for resale as well as selling their own products.

(Ord. 2930 §41, 1963)

Nothing in this chapter shall be deemed or construed to apply to any person transacting and carrying on any business exempt by virtue of the Constitution or applicable statutes of the United States or of the State of California from the payment to municipal corporations of such taxes herein prescribed.

(Ord. 2930 §42(a), 1963)

Any public utility operating under a franchise from this City and paying a franchise tax is subject to the provisions of this chapter to the extent of any retail sales of merchandise in which such utility may engage in this city.

(Ord. 2930 §42(a), 1963)

• A. The provisions of this chapter shall not be deemed or construed to require the payment of a tax to conduct, manage or carry on any business, occupation or activity, from any institution or organization which is conducted, managed or carried on wholly for the benefit of charitable purposes or from which profit is not derived, either directly or indirectly, by any individual, firm or corporation; nor shall any tax be required for the conducting of any entertainment, concert, exhibition or lecture on scientific, historical, literary, religious or moral subjects within the City whenever the receipts of any such entertainment, concert, exhibition or lecture are to be appropriated to any church or school, or to any religious or benevolent purpose; nor shall any tax be required for the conducting of any entertainment, dance, concert, exhibition or lecture by any religious, charitable, fraternal, educational, military, State, County or municipal organization or association, whenever the receipts of any such entertainment, dance, concert, exhibition or lecture are to be appropriated for the purpose and objects for which such association or organization was formed, and from which profit is not derived, either directly or indirectly, by an individual, firm or corporation; provided, however, that nothing in this section contained shall be deemed to exempt any such institution or organization from complying with the provisions of this chapter, or other ordinances of this City requiring a permit from the City Council or any commission or officer to conduct, manage or carry on any profession, trade, calling or occupation.

• B. The payment of necessary expenses incurred for the conducting of any entertainment, concert, exhibition or lecture on scientific, historical, literary, religious or moral subjects shall not be deemed to be profit derived by any individual, firm or corporation for the purposes of this section.

• (Ord. 2930 §42(b), 1963)

Any person claiming an exemption pursuant to this chapter, shall file a verified statement with the Tax and Permit Inspector, stating the facts upon which exemption is claimed. (Ord. 2930 §42(c), 1963)

The Tax and Permit Inspector shall, upon a proper showing contained in the verified statement, issue a receipt to such person claiming exemption under Section 5.04.690 without payment to the City of the tax required by this chapter.

(Ord. 2930 §42(d), 1963)

The Tax and Permit Inspector may revoke any receipt granted pursuant to the provisions of Sections 5.04.680 - 5.04.710 upon information that the individual or entity is not entitled to the exemption as provided herein.

(Ord. 2930 §42(e), 1963)

Notwithstanding any other provision of this chapter, where any person is required to pay a business tax under this chapter measured by the annual gross receipts of such person's business, then, where such gross receipts are $1,200.00 or less, the amount of the tax to be paid shall be five dollars.

(Ord. 2930 §43, 1963; Ord. 2937 §4, 1963)

Notwithstanding any other provision of this chapter, Artists, as the term is used in Section 5.04.420, shall not be taxed if their annual gross receipts are less than $5,000.00. Artists with gross annual receipts of $5,000.00 or more shall be taxed in accordance with Section 5.04.390 or 5.04.420, as applicable.

(Ord. 5677, 2014)

Every natural person of the age of 16 years or under, whose annual gross receipts from any and all businesses are $500.00 or less, shall not be required to pay a business tax under the provisions of this chapter.

(Ord. 2930 §44, 1963)

Any veteran, who is unable to obtain a livelihood by manual labor due to physical disability, may, at the discretion of the Tax and Permit Inspector, pay a tax to hawk or peddle any goods, wares or merchandise without payment of any tax, by applying to the Tax and Permit Inspector and producing a certificate from a local physician showing the applicant to be physically disabled, evidence of being a legal voter of the State of California, and a copy of an honorable discharge.

(Ord. 2930 §45, 1963)

Any person who is unable to obtain a livelihood by manual labor due to a physical disability, may, at the discretion of the Tax and Permit Inspector, obtain a receipt under the provisions of this chapter, without payment of any tax, by applying to the Tax and Permit Inspector and producing a certificate from a local physician showing the applicant to be physically disabled. (Ord. 2930 §46, 1963)

The conviction and imprisonment of any person for engaging in any business without first complying with the provisions of this chapter shall not relieve such person from paying the tax imposed by this chapter. All remedies prescribed hereunder shall be cumulative and the use of one or more remedies by the City shall not bar the use of other remedies for the purpose of enforcing the provisions of this chapter.

(Ord. 2930 §47, 1963)

The City Council hereby reserves the right to adopt by resolution any rules and regulations providing for the administration of this chapter. (Ord. 2930 §48, 1963)

All receipts issued under the provisions of this chapter must be kept and posted in the following manner:

• A. Any payee transacting and carrying on business at a fixed place of business within the City shall keep the receipt posted in a conspicuous place upon the premises where such business is carried on.

• B. Any payee transacting and carrying on business but not operating at a fixed place of business in this City, shall keep the receipt upon his or her person at all times while transacting and carrying on such business.

• (Ord. 2930 §49, 1963)

It shall be the duty of every person liable for the payment to the City of any tax imposed by this chapter to keep and preserve for a period of three years all records as may be necessary to determine the amount of such tax as he or she may have been liable for, which records Tax and Permit Inspector shall have the right to inspect at all reasonable times. (Ord. 3951, 1978)

Any person violating any of the provisions of this chapter, or knowingly or intentionally misrepresenting to any officer or employee of this City any material fact in procuring the receipt for payment of tax or permit herein provided for, shall be deemed guilty of a misdemeanor. (Ord. 2930 §50, 1963)

If any person has already paid the annual taxes required to be paid for the privilege of doing business on and after July 1, 1964, the Tax and Permit Inspector shall allow and give to such person a credit against the taxes next required to be paid for a renewal receipt in an amount equal to five percent of that portion of the taxes paid which was for the privilege of doing business on and after July 1, 1964; or, if no renewal receipt is to be issued, then such person shall be entitled to a refund of an amount equal to five percent of that portion of the taxes paid which was for the privilege of doing business on and after July 1, 1964, upon his or her filing a claim for such refund in the Finance Office not later than one year from the expiration of the period for which the taxes were paid.

(Ord. 2930 §51(c), 1963; Ord. 2992 §2, 1964)