Simi Valley Municipal Code Art. 1 General Provisions

* Sections 3-1.101 through 3-1.135, recodified from Sections 2100 through 2124, 2142, and 2144 through 2146, S.V.M.C., as amended by Ordinance Nos. 52, 208, and 247, effective July 14, 1976, amended in their entirety by Ordinance No. 463, effective April 8, 1981. Sections 3-1.101 through 3-1.135, as added by said Ordinance No. 463, as amended by Ordinance No. 556, effective January 4, 1984, amended in their entirety by Ordinance No. 554, effective January 11, 1984.

For the purposes of this chapter, unless otherwise apparent from the context, certain words and phrases used in this chapter are defined as follows:

(a) "Business" shall mean and include professions, trades, vocations, enterprises, establishments, and occupations and all and every kind of calling, any of which is conducted to carry out for the purpose of earning in whole, or in part, a profit or livelihood, whether or not a profit or a livelihood actually is earned thereby, whether paid in money, goods, labor, or otherwise, and whether or not the business has a fixed place of business in the City.

(b) "Finance Director" shall mean the City Manager, City Clerk, or other officer designated by the City Manager to collect business taxes pursuant to the provisions of this chapter.

(c) "Gross receipts" shall mean and include the total amounts actually received or receivable from sales in the total amounts actually received or receivable for the performance of any act or service, of whatever nature it may be, for which a charge is made or a 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 receipts, cash, credits, and property of any kind or nature, without any deduction therefrom on account of the cost of the property sold, the cost of the materials used, labor and 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 a part of the purchase price in 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 sales price of property returned by purchasers upon the 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 Finance Director with the names and addresses of the others and the amounts paid to them;

(6) Receipts of refundable deposits, except that refundable deposits forfeited and taken into the income of the business shall not be excluded;

(7) As to a real estate transaction, the sales price of the real estate sold for the account of others, except that portion which represents commission or other income;

(8) Income from businesses which perform the function of agent or broker, except that portion of income which represents commission or other income to the agent or broker;

(9) As to a retail gasoline dealer, a portion of the receipts of the dealer from the sales of motor vehicle fuels equal to the motor vehicle fuel license tax imposed and previously paid pursuant to the provisions of Part 2 of Division 2 of the Revenue and Taxation Code of the State; and

(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 the dealer from the consumer or purchaser.

(d) "Person" shall mean and include all domestic and foreign corporations, associations, syndicates, joint-stock corporations, partnerships of every kind, clubs, Massachusetts trust, business, and other common law trusts, societies, and individuals transacting and carrying on any business in the City, other than an employee.

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

(f) The base for the business tax shall be that portion of business relating to the City.

(§ 1, Ord. 554, eff. January 11, 1984)

There are hereby imposed upon the businesses, professions, trades, vocations, enterprises, establishments, occupations, and callings set forth in this chapter business taxes in the amounts set forth in Article 2 of this chapter. It shall be unlawful for any person to transact and carry on any business, trade, vocation, enterprise, establishment, occupation, or calling in the City without first having procured a business tax certificate from the City so to do or without complying with all of the applicable provisions of this chapter.

(§ 1, Ord. 554, eff. January 11, 1984)

All business tax certificates required by the provisions of this chapter, unless otherwise provided in this chapter, shall be prepared and issued by the Finance Director upon the payment to the City of the proper amount of business tax as set forth by resolution of the Council. Each business tax certificate shall state upon the face thereof the following:

(a) The name of the person to whom the business tax certificate is issued;

(b) The type of business taxed;

(c) The location or address of the business taxed;

(d) The date of the expiration of the business tax certificate;

(e) That the business tax certificate when issued shall be the receipt for the business tax paid to the City; and

(f) That the possession of the business tax certificate shall not authorize, permit, or allow the person to do any act which such person would not otherwise be lawfully entitled to do.

(§ 1, Ord. 554, eff. January 11, 1984)

All business tax certificates issued pursuant to the provisions of this chapter shall be posted and kept in the following manner:

(a) Any person transacting and carrying on business at a fixed place of business in the City shall keep such business tax certificate posted in a conspicuous place upon the premises where such business is carried on.

(b) Any person transacting and carrying on business, but not operating at a fixed place of business in the City, shall keep such business tax certificate upon his person at all times while transacting and carrying on such business.

(§ 1, Ord. 554, eff. January 11, 1984)

A duplicate business tax certificate may be issued by the Finance Director to replace any business tax certificate previously issued pursuant to the provisions of this chapter, which business tax certificate has been lost or destroyed, upon the filing of a statement of such fact and the payment of a duplicate fee set by resolution of the Council.

(§ 1, Ord. 554, eff. January 11, 1984)

A separate business tax certificate shall be obtained for each branch establishment or location of business and for each separate type of business at the same location. Such business tax certificate shall authorize the applicant to transact and carry on only the business taxed thereby at the location or in the manner designated in such business tax certificate; provided, however, warehouses and distributing plants used in connection with, and incidental to, a business taxed pursuant to the provisions of this chapter shall not be deemed to be separate places of business or branch establishments; and provided, further, any person conducting two (2) or more types of businesses at the same location and under the same management, or at different locations, but which businesses use a single set or integrated set of books and records, may elect to pay only one business tax calculated on all the gross receipts of the businesses, except that a fee set by resolution of the Council shall be paid upon issuance for each additional branch or location.

(§ 1, Ord. 554, eff. January 11, 1984)

No business tax certificate issued pursuant to the provisions of this chapter shall be transferable; provided, however, where a business tax certificate is issued authorizing a person to transact and carry on a business at a particular place, such person, upon an application therefor and the payment of a fee set by resolution of the Council, may have the business tax certificate amended to authorize the transacting and carrying on of such business under such business tax certificate at some other location to which the business is or is to be moved.

(§ 1, Ord. 554, eff. January 11, 1984)

The provisions of this chapter shall not be construed to require a person to obtain a business tax certificate prior to doing business within the City if such requirement conflicts with the applicable statutes of the United States or of the State.

Persons not required to obtain a business tax certificate prior to doing business within the City because of conflicts with applicable statutes of the United States or of the State shall be liable for the payment of the business tax imposed by the provisions of this chapter.

(§ 1, Ord. 554, eff. January 11, 1984)

(a) Authorized. The provisions of this chapter shall not 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 from the payment of the business taxes set forth in this chapter.

(b) Exemption claims: Verified statements. Any person claiming an exemption pursuant to the provisions of this section shall file a verified statement with the Finance Director stating the facts upon which such exemption is claimed.

(c) Exemption claims: Approval. The Finance Director, upon a proper showing contained in the verified statement, shall issue a business tax certificate to such person claiming such exemption without payment to the City of the business tax set forth in this chapter or, in the case of a partial exemption, with a business tax based upon the reduced gross receipts.

(d) Revocation: Notices: Hearings. The Finance Director, after giving a notice and a reasonable opportunity for a hearing to the person holding the certificate, may revoke any business tax certificate granted pursuant to the provisions of this section upon information that such person is not entitled to such exemption.

(§ 1, Ord. 554, eff. January 11, 1984)

(a) Interstate commerce: Constitutional enforcement.

(1) Tax adjustments: Applications. The business taxes set forth in this chapter shall not be so applied as to occasion an undue burden upon interstate commerce or be violative of the equal protection and due process clauses of the Constitution of the United States and the State.

In any case where a business tax is believed by a certificate holder or an applicant for a business tax certificate to place an undue burden upon interstate commerce or be violative of such constitutional clauses, such person may apply to the Finance Director for an adjustment of the business tax. Such application may be made before, at, or within six (6) months after the payment of the prescribed business tax. The applicant, by sworn statement and supporting testimony, shall show the method of business, the gross volume or estimated gross volume of business, and such other information as the Finance Director may deem necessary in order to determine the extent, if any, of such undue burden or violation.

(2) Tax adjustments. Granting. The Finance Director shall conduct an investigation and, after having first obtained the written approval of the City Attorney, shall fix as the business tax for the applicant an amount that is reasonable and nondiscriminatory or, if the business tax has already been paid, shall order a refund of the amount over and above the business tax so affixed. In fixing the business tax to be charged, the Finance Director shall have the power to base the business tax upon a percentage of the gross receipts or any other measure which will assure that the business tax assessed shall be uniform with that assessed on businesses of a like nature, so long as the amount assessed does not exceed the business tax set forth in this chapter.

(3) Tax adjustments: Sworn statements: Payment of adjusted taxes. Should the Finance Director determine the gross receipts measure of business tax to be the proper basis, the Finance Director may require the applicant to submit, either at the time of the termination of the business of the applicant in the City, or at the end of a three (3) month period, a sworn statement of the gross receipts and pay the amount of business tax therefor; provided, however, no additional business tax during any one calendar year shall be required after the certificate holder shall have paid an amount equal to the annual business tax set forth in this chapter.

(b) Franchised public utilities. No business tax shall be required from any public utility operating and paying under a franchise granted by the City.

(c) Exemption claims: Verified statements. Any person claiming an exemption pursuant to the provisions of this section shall file a verified statement with the Finance Director stating the facts upon which such exemption is claimed.

(d) Exemption claims: Approval. The Finance Director, upon a proper showing contained in the verified statement, shall issue a business tax certificate to such person claiming such exemption without payment to the City of the business tax set forth in this chapter or, in the case of a partial exemption, with a business tax based upon the reduced gross receipts.

(e) Revocation: Notices: Hearings. The Finance Director, after giving a notice and a reasonable opportunity for a hearing to the certificate holder, may revoke any business tax certificate granted pursuant to the provisions of this section upon information that such person is not entitled to such exemption.

(§ 1, Ord. 554, eff. January 11, 1984)

No business tax required by the provisions of this chapter shall be payable by any person who was honorably discharged or honorably released from the military, naval, or air service of the United States, and who is physically unable to obtain a livelihood by manual labor, and who is a resident of the State, and who is pursuing the occupation of distributing circulars or hawking, peddling, or vending any goods, wares, or merchandise owned by him, except spirituous, malt, vinous, or other intoxicating liquors, subject, however, to the following restrictions, limitations, regulations, and conditions:

(a) Every such applicant shall furnish a certificate of physical disability, executed by a qualified surgeon of the armed forces, together with proof of the honorable discharge.

(b) When an exempt business tax certificate is issued, it shall be nontransferable and for the exclusive use of the named certificate holder.

(c) The applicant shall furnish a recent photograph of sufficient size which shall be attached to such business tax certificate at all times.

(d) The named certificate holder shall identify himself whenever requested to do so by any citizen, police officer, or the Finance Director or any of his designees.

(e) The business tax receipt shall be for an annual period only and shall be renewed.

The provisions of this section shall not relieve the applicant from complying with the other regulatory provisions of this Code, including, but not limited to, the provisions of Chapter 12 of Title 5 relating to hawkers, peddlers, solicitors, and merchants.

(§ 1, Ord. 554, eff. January 11, 1984)

(a) Organization activities. The provisions of this chapter shall not be deemed or construed to require the payment of a business tax to conduct, manage, or carry on any business, occupation, or activity of any institution or organization recognized by a tax board of the State or the Internal Revenue Service of the United States which is conducted wholly for the benefit of charitable, religious, or nonprofit purposes and from which profit is not derived, either directly or indirectly, by any person; nor shall any business tax be required for the conduct of any entertainment, concert, exhibition, or lecture on scientific, historical, literary, religious, or moral subjects whenever the receipts or net proceeds from any such entertainment, concert, exhibition, or lecture are appropriated or turned over to any church or school or to any bona fide religious or benevolent purpose within the City; nor shall any business tax be required for the conduct 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 from any such entertainment, dance, concert, exhibition, or lecture are to be appropriated for the purpose and objects for which such organization or association was formed and from which profit is not derived, either directly or indirectly, by any person; provided, however, the provisions of this section shall not be deemed to exempt any person, organization, or association from complying with the provisions of this Code requiring a permit from the Council or any commission or officer to conduct, manage, or carry on any profession, trade, calling, or occupation.

(b) Registration of solicitors required. Any applicant for a business tax certificate to solicit funds for charitable, religious, or nonprofit purposes shall be required to register with the Business Tax Division of the City, identify himself, and establish his authority to act for the charitable, religious, or nonprofit cause which he purports to represent.

(c) Nonexempt activities. The exemption provisions of this section shall not be construed to extend to any person, business, corporation, or organization receiving a fee, wage, stipend, salary, emolument, remuneration, compensation, or pay for the performance of the business, occupation, or activity. Any such person, business, corporation, or organization shall be subject to the business tax provisions of this chapter. The person, business, corporation, or organization shall deduct the appropriate business tax from the moneys conveyed for services rendered and shall cause such moneys to be conveyed to the Finance Director prior to the business, occupation, or activity being undertaken.

(d) Volunteer workers. Volunteer workers receiving no remuneration whatsoever shall be exempt from the business tax provisions of this chapter.

(e) Exemptions for certain vendors at nonprofit fund raising events. Any business, trade, vocation, enterprise, establishment, occupation or calling, participating in art shows, craft shows, or public events, sponsored by a bona-fide non-profit organization, for which the City has approved a special event permit and which are for the sole purpose of fund raising for nonprofit charitable organizations registered as a 501(c)(3) in the City of Simi Valley (as recognized by the Tax Board of the State of California or the Internal Revenue Service of the United States), and which are not accepting any monetary or other financial gain for goods sold or services rendered at such event, shall be exempt from the business registration and tax provisions of this chapter for the day(s) and time(s) of the participation at the nonprofit fund raising event. Should the business, trade, vocation, enterprise, establishment, occupation or calling be found to be in violation of this section, it shall be subject to registering its business and paying the business tax registration fee(s) and taxes due.

(§ 1, Ord. 554, eff. January 11, 1984 as amended by § 1, Ord. No. 1348, eff. March 30, 2023)

Businesses owned and conducted by minors under the age of eighteen (18) years shall be exempt from the business tax provisions of this chapter where all of the following conditions exist:

(a) All persons engaged in the operation of the business shall be under the age of eighteen (18) years.

(b) All persons engaged in the operation of the business shall have a bona fide ownership interest in the business.

(c) The business shall be in no Federal, State, County, or City violation.

(§ 1, Ord. 554, eff. January 11, 1984)

A person conducting garage sales or yard sales for which all property to be sold is the person's own personal property and has not been acquired or consigned for the purpose of resale, or for the benefit of other than the occupants of the premises, shall be exempt from the business tax provisions of this chapter.

(§ 1, Ord. 554, eff. January 11, 1984)

Vendors selling at public bazaars, such as art shows and craft shows sponsored by public agencies, shall be exempt from the business tax provisions of this chapter.

(§ 1, Ord. 554, eff. January 11, 1984)

The following rentals shall be exempt from the business tax provisions of this chapter:

(a) A person renting space as a boarding room in a single-family unit provided the unit is owner occupied; and/or

(b) The rental of one dwelling unit.

(§ 1, Ord. 554, eff. January 11, 1984, as amended by § 1, Ord. 600, eff. March 27, 1985)

(a) Authorized. No statement required by the provisions of this chapter shall be conclusive as to the matters set forth therein, nor shall the filing of such statements preclude the City from collecting by appropriate action such sums as are actually due and payable pursuant to the provisions of this chapter. Such statements and each of the several items therein contained shall be subject to certification by the Finance Director, the deputies of the Finance Director, or authorized employees of the City, who are hereby authorized to examine such books and records of any certificate holder or applicant for a business tax certificate as may be necessary in their judgment to verify or ascertain the amount of the business tax due.

(b) Required. All business tax certificate holders, applicants for business tax certificates, and persons engaged in business in the City are hereby required to permit an examination of such books and records for the purposes set forth in this section during regular business hours and at reasonable times.

(§ 1, Ord. 554, eff. January 11, 1984)

It shall be unlawful for the Finance Director or his designee, or any person having an administrative duty pursuant to the provisions of this chapter, to make known in any manner whatever the business affairs, operations, or information obtained by an investigation of the records and equipment of any person required to obtain a business tax certificate, or pay a business tax, or any other person visited or examined in the discharge of the official duty of the Finance Director, or of the amount or the source of income, profits, losses, or expenditures, or any particular thereof, set forth in any statement or application, or amended statement or application, or copy of either, or in any book containing any abstract or particulars therein to be seen or examined by any person; provided, however, the provisions of this section shall not be construed to prevent:

(a) Disclosure to, or the examination of records and equipment by, another City official, employee, or agent for the collection of taxes for the sole purpose of administering or enforcing the provisions of this chapter or collecting the business taxes imposed by the provisions of this chapter;

(b) The disclosure of information to, or the examination of records by, Federal or State officials, or the tax officials of another city or county, or city and county, if the reciprocal arrangement exists, or to a grand jury or court of law upon a subpoena;

(c) The disclosure of information and the results of examinations of records of particular taxpayers, or relating to particular taxpayers, to a court of law for proceedings brought to determine the existence of the amount of any business tax liability of such particular taxpayers of the City;

(d) The disclosure, after the filing of a written request to the effect, to the taxpayer himself, or to his successors, receivers, trustees, executors, administrators, assignees, or guarantors if directly interested, of information as to items included in the measure of any paid business tax, any unpaid business tax, or any amount of business tax required to be collected, including interest and penalties; further provided, however, that the City Attorney shall approve each such disclosure, and the Finance Director or his designee may refuse to make any disclosure referred to in this subsection when, in his opinion, the public interest would suffer thereby;

(e) The disclosure of the names and addresses of persons to whom business tax certificates have been issued and the general type and nature of their businesses;

(f) The disclosure, by way of public meeting or otherwise, of such information as may be necessary to the Council in order to permit the Council to be fully advised as to the facts when a taxpayer files a claim for the refund of business taxes, or submits an offer of compromise with regard to a claim asserted against him by the City for business taxes, or when acting upon any other matter; and

(g) The disclosure of general statistics regarding business taxes collected or business done in the City.

(§ 1, Ord. 554, eff. January 11, 1984)

(a) Determinations. If any person shall fail to file any statement required by the provisions of this chapter within the time prescribed, or if, after demand therefor made by the Finance Director, any person shall fail to file such corrected statement, the Finance Director may determine the amount of business tax due from such person by means of such information as the Finance Director may be able to obtain.

(b) Determinations: Notices. If such a determination is made, the Finance Director shall give notice of the amount so assessed by serving such notice personally or by depositing such notice in the United States Post Office at Simi Valley, California, postage prepaid, addressed to the person so assessed at his last known address.

(c) Determinations: Hearings: Requests. Such person, within fifteen (15) days after the mailing or serving of such notice, may make an application in writing to the Finance Director for a hearing on the amount of the business tax. If such an application is made, the Finance Director shall cause the matter to be set for a hearing before the Council within fifteen (15) days.

(d) Determinations: Hearings: Notices. The Finance Director shall give at least ten (10) days' notice to such person of the time and place of the hearing in the manner set forth in subsection (b) of this section.

(e) Determinations: Hearings. The Council shall consider all evidence produced and shall make findings thereon which shall be final and conclusive.

(f) Determinations: Hearings: Findings: Notices. A notice of such findings shall be served upon the applicant in the manner set forth in subsection (b) of this section.

(§ 1, Ord. 554, eff. January 11, 1984)

In addition to all other powers conferred upon him, the Finance Director shall have the power, for good cause shown, and documented by the Finance Director as a permanent record:

(a) To extend the time for filing any required sworn statement for a period not exceeding thirty (30) days;

(b) In any case to waive any penalty which would otherwise have accrued; and

(c) To compromise any claim as to the amount of the business tax due.

(§ 1, Ord. 554, eff. January 11, 1984)

(a) Filing. Any person aggrieved by any decision of the Finance Director with respect to the issuance or refusal to issue the business tax certificate required by the provisions of this chapter may appeal to the Council by filing a notice of appeal with the City Clerk.

(b) Hearings: Time and place. The Council shall thereupon fix a time and place for hearing such appeal. The hearing shall be held not later than thirty (30) days after the filing of the notice of appeal.

(c) Hearings: Notices. The City Clerk shall give ten (10) days' prior written notice to such person of the time and place of the hearing by serving such notice personally or by depositing it in the United States Post Office at Simi Valley, California, postage prepaid, addressed to such person at his last known address.

(d) Hearings: Determinations. The Council shall have the authority to determine all questions raised on such appeal. The Council shall render its decision not later than thirty (30) days following the date on which the hearing is closed. No such determination shall conflict with any substantive provision of this chapter.

(§ 1, Ord. 554, eff. January 11, 1984)

When any person, by the use of a sign, circular, card, telephone book, or newspaper, shall advertise, 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 government agency indicating that he is conducting a business in the City, and such person fails to deny, by a sworn statement given to the Finance Director or his designee, that he is not conducting a business in the City after being requested to do so by the Finance Director or his designee, then these facts shall be considered prima facie evidence that such person is conducting a business in the City.

(§ 1, Ord. 554, eff. January 11, 1984)

The business tax receipt shall be evidence only of the fact that such business tax has been paid. Neither the payment of the business tax nor the possession of the business tax receipt shall authorize, permit, or allow the doing of any act which the person paying or holding such business tax receipt would not otherwise be entitled to do. Any permit, certificate, license, variance, or other instrument of approval or evidence that any condition exists, as required by any other provision of this Code or by any statute of the State, shall first be obtained or complied with before the doing of any act or thing for which it is required.

(§ 1, Ord. 554, eff. January 11, 1984)

(a) Applications. Every person required to have a business tax certificate pursuant to the provisions of this chapter shall make a written application to the Finance Director and submit the following information:

(1) The exact nature or kind of business for which the business tax certificate is requested;

(2) The place where the business is to be conducted and, if the business is not to be conducted at a permanent location, the residence address, identified as such, of the owners of the business;

(3) If the application is made for the issuance of a business tax certificate to a person to do business under a fictitious name, the names and residence addresses of the owners of the business;

(4) If the application is made for the issuance of a business tax certificate to a corporation or partnership, the names and residence addresses of the officers or partners thereof; and

(5) Any further information which the Finance Director or his designee may require to enable him to issue the type of business tax certificate applied for.

(b) Tax measured by gross receipts. If the amount of the business tax to be paid by the applicant is to be measured by gross receipts, the applicant shall estimate the gross receipts for twelve (12) months of operation. Such estimate, if accepted by the Finance Director or his designee as reasonable, shall be used to determine the amount of the business tax to be paid by the applicant; provided, however, the amount of the business tax so determined shall be tentative only, until the business tax for such period shall be finally ascertained and paid in the manner set forth in subsection (b) of Section 3.1.125 of this article.

The Finance Director or his designee shall not issue to any person another business tax certificate for the same or any other business until the sworn statement has been furnished to the Finance Director and the business taxes required have been paid.

(c) Flat rate business taxes. The business taxes required by the provisions of this chapter to be paid as a flat rate shall be due and payable at the time of the application and in advance.

(§ 1, Ord. 554, eff. January 11, 1984)

(a) All businesses. In all cases, the applicant for the renewal of the business tax certificate required by the provisions of this chapter shall submit to the Finance Director a written statement, upon a form provided by the Finance Director, written under penalty of perjury or sworn to before a person authorized to administer oaths, setting forth such information concerning the business of the applicant during the preceding year as may be required by the Finance Director to ascertain the amount of the business tax to be paid. Unless otherwise specifically provided, all annual business taxes required by the provisions of this chapter shall be due and payable in advance on April 30 of each year and shall be delinquent on May 1 of each year.

(b) Business taxes based on gross receipts. For the renewal of the business tax certificate when the tax is based on gross receipts, the applicant shall submit to the Finance Director a written statement, upon a form provided by the Finance Director, written under penalty of perjury or sworn to before a person authorized to administer oaths, setting forth the bracket of gross receipts which correlates to the actual gross receipts earned the preceding calendar or fiscal year as reported to any Federal or State taxing authority to which gross income is reported to enable the Finance Director to ascertain the amount of the business tax to be paid by the applicant pursuant to the provisions of this chapter. The tax is an annual tax paid in advance and is based on the gross receipts of the preceding calendar or fiscal year.

For persons filing their initial renewal with the City and who have not operated their business the full calendar or fiscal year preceding the renewal, the tax paid at the time of the application shall be adjusted upon the renewal, based on the actual gross receipts for the period of time the business was in operation the preceding calendar or fiscal year. In addition, the annual tax shall be paid, based upon the actual gross receipts for the previous calendar or fiscal year, projected to an annual gross receipts amount. Any tax change due to a variance between the projected and actual gross receipts shall be adjusted on the following year's renewal.

(§ 1, Ord. 554, eff. January 11, 1984)

For failure to pay the business tax required by the provisions of this chapter prior to the delinquency date, the Finance Director shall add a penalty of Ten and no/100ths ($10.00) Dollars or ten (10%) percent of the business tax, whichever is the greater, on the first day of each month after the delinquency thereof; provided, however, the total amount of such penalty to be added in no event shall exceed 100 percent of the amount of the business tax due.

(§ 1, Ord. 554, eff. January 11, 1984)

Adjustments and refunds to the business tax may be required due to variances between the reported and actual gross receipts as well as the termination of the business during the calendar or fiscal year.

Any adjustment for the business tax shall be credited to the following year's tax where an overpayment has been made, except when the business has been discontinued or when the overpayment exceeds the amount determined by resolution of the Council as the ceiling for credits to be applied. For such overpayments, that portion of the overpayment which is not credited to the following year's tax shall be refundable upon the approval of the Finance Director. Where a refund of the business tax paid is requested, the cost of the issuance of a business tax receipt shall not be refundable. Such amount shall be established by resolution of the Council.

(§ 1, Ord. 554, eff. January 11, 1984)

The amount of any business tax and penalty imposed by the provisions of this chapter shall be deemed a debt to the City. An action may be commenced in the name of the City in any court of competent jurisdiction for the amount of any delinquent business tax and penalty.

(§ 1, Ord. 554, eff. January 11, 1984)

No mistake or error in stating the amount of the business tax required by the provisions of this chapter shall prevent or prejudice the collection by the City of the correct amount of such tax.

(§ 1, Ord. 554, eff. January 11, 1984)

Persons required by the provisions of this chapter to pay a business tax for transacting and carrying on any business shall not be relieved from the payment of any fee required by the provisions of any other law of the City. Such persons shall not be entitled to do business within the City without complying with all the laws and regulations of the City.

(§ 1, Ord. 554, eff. January 11, 1984)

Whenever identifying stickers, tags, plates, or symbols have been issued for any vehicle, device, machine, or other piece of equipment included in the measure of the business tax required by the provisions of this chapter, the person to whom such stickers, tags, plates, or symbols have been issued shall keep firmly affixed upon each vehicle, device, machine, or piece of equipment the identifying sticker, tag, plate, or symbol which was issued therefor at such locations as are designated by the Finance Director or his designee. Such stickers, tags, plates, or symbols shall not be removed from any vehicle, device, machine, or piece of equipment kept in use during the period for which the sticker, tag, plate, or symbol was issued.

No person shall fail to affix any identifying sticker, tag, plate, or symbol to the vehicle, device, machine, or piece of equipment for which it was issued at the location designated by the Finance Director or his designee. No person shall give away, sell, or transfer any such identifying sticker, tag, plate, or symbol to another person or consent to its use by another person.

(§ 1, Ord. 554, eff. January 11, 1984)

The provisions of this chapter are enacted solely to raise revenue for municipal purposes and are not intended for regulation.

(§ 1, Ord. 554, eff. January 11, 1984)

Neither the adoption of this chapter nor its superseding of any portion of any other law of the City shall in any manner be construed to affect any prosecution for the violation of such other law committed prior to January 11, 1984, nor be construed as a waiver of any certificate or any penal provision applicable to any such violation, nor be construed to affect the validity of any bond or cash deposit required by any law to be posted, filed, or deposited, and all rights and obligations thereunto appertaining shall continue in full force and effect.

(§ 1, Ord. 554, eff. January 11, 1984)

(a) Duty of the Finance Director and Chief of Police. It shall be the duty of the Finance Director to enforce each and all of the provisions of this chapter, and the Chief of Police shall render such assistance in such enforcement as may from time to time be required by the Finance Director or the Council.

(b) Inspections. The Finance Director, in the exercise of the duties imposed upon him by the provisions of this section, and acting through his deputies or 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 are being complied with.

(c) Right of entry. The Finance Director, and each and all of his assistants, and any police officer or Code Enforcement Officer shall have the power and authority to enter, free of charge, at any reasonable time, any place of business required by the provisions of this chapter to be taxed and demand an exhibition of the business tax certificate.

(§ 1, Ord. 554, eff. January 11, 1984)

Any person violating any of the provisions of this chapter or knowingly or intentionally misrepresenting to any officer or employee of the City any material fact in procuring the business tax certificate or permit provided for by this chapter shall be deemed guilty of an infraction or misdemeanor.

(§ 1, Ord. 554, eff. January 11, 1984)

All remedies prescribed by the provisions of this chapter shall be cumulative, and the use of one or more remedies by the City shall not bar the use of any other remedy for the purpose of enforcing the provisions of this chapter.

(§ 1, Ord. 554, eff. January 11, 1984)

A business tax receipt shall be issued to an applicant conditioned upon the applicant's awareness of all State, County, and City laws and regulations pertaining to that particular business.

(§ 1, Ord. 554, eff. January 11, 1984)