South Lake Tahoe Municipal Code Art. I Business And Professions Tax

Except as specific regulatory authority is provided herein, the purpose of this chapter is to raise revenue for municipal purposes.

(Ord. 336 § 1; Ord. 587 § 1; Ord. 832 § 1; Ord. 1109 § 1 (Exh. A); Code 1997 § 15-2; Formerly 3.35.020)

Persons required to pay a business and professions tax for transacting and carrying on any business under this chapter shall not be relieved from the payment of any business and professions tax for the privilege of doing such business required under this code or any other ordinance of the city, and shall remain subject to the regulatory provisions of such other ordinances and regulations. No city permit or entitlement of any type shall be issued to the owner, or successor, of any business if business and profession taxes, or any other monies owed the city, remain unpaid.

No business and professions tax certificate shall be issued, nor shall any suspended or revoked certificate be reinstated or reissued, to any person who, at the time of applying therefor, is indebted to the city for any business and professions tax, administrative fees, penalties, interest, or for any other taxes or payment(s) owed to the city.

(Ord. 336 § 1; Ord. 832 § 1; Ord. 988 § 1; Ord. 1109 § 1 (Exh. A); Code 1997 § 15-3; Formerly 3.35.030)

The collector may make rules and regulations not inconsistent with the provisions of this article as may be necessary or desirable to aid in the enforcement of the provisions of this article.

(Ord. 336 § 1; Ord. 832 § 1; Ord. 1109 § 1 (Exh. A); Code 1997 § 15-23; Formerly 3.35.260)

There are hereby imposed upon the businesses, trades, professions, callings and occupations specified in this chapter business and professions taxes in the amounts hereinafter prescribed. It shall be unlawful for any person to transact and carry on any business, trade, profession, calling or occupation in the city without having first procured a business and professions certificate from the city so to do and without paying the tax hereinafter prescribed when said taxes become due, or without complying with any and all applicable provisions of this chapter.

This section shall not be construed to require any person to obtain a certificate prior to doing business within the city if such requirement conflicts with applicable statutes of the United States or of the state. Persons not so required to obtain a certificate prior to doing business within the city nevertheless shall be liable for payment of the tax imposed by this chapter.

(Ord. 336 § 1; Ord. 832 § 1; Ord. 1109 § 1 (Exh. A); Code 1997 § 15-4)

A fee shall be collected from each and every person to whom the provisions of this chapter apply. Such fee shall be calculated by the finance department of city, and ratified by resolution of the city council.

Administrative fees shall be calculated based upon the cost of administering the business and professions tax collection program, and shall not exceed the reasonable costs of such program administration.

(Ord. 777 § 2; Ord. 832 § 1; Ord. 1109 § 1 (Exh. A); Code 1997 § 15-4.1)

A separate business and professions tax certificate must be obtained for each branch establishment or location of the business transacted, and each certificate shall authorize the certificate holder to transact and carry on only the business for which the certificate has been issued.

Warehouses and distributing plants used in connection with and incidental to a business certified under the provisions of this chapter shall not be deemed to be separate places of business or branch establishments, and shall not be required to pay any additional business and professions tax.

(Ord. 336 § 1; Ord. 781 § 4; Ord. 832 § 1; Ord. 1109 § 1 (Exh. A); Code 1997 § 15-5; Formerly 3.35.060)[1]

[1]

Code reviser's note: Section 3.35.060(B) of Ord. 1109 has been removed at the request of the city.

When any person shall by use of signs, circulars, cards, telephone book or newspapers 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 governmental agency indicating that he is in business in the city, and such person fails to deny by a sworn statement given to the collector that he is not conducting a business in the city, after being requested to do so by the collector, then these facts shall be considered prima facie evidence that he is conducting a business in the city.

(Ord. 336 § 1; Ord. 832 § 1; Ord. 1109 § 1 (Exh. A); Code 1997 § 15-6; Formerly 3.35.090)

Every person required to have a certificate under the provisions of this chapter shall make application as hereinafter prescribed for the same to the collector of the city, and upon the payment of the prescribed business and professions tax the collector shall issue to such a person a certificate which shall contain the following information:

A. The name of the person to whom the certificate is issued;

B. Federal Tax ID number, social security number or employer identification number;

C. The business name;

D. The place where such business is to be transacted and carried on;

E. The date of the expiration of such certificate;

F. Such other information as may be necessary for the enforcement of the provisions of this chapter.

Whenever the tax imposed under the provisions of this chapter is measured by the number of vehicles, devices, machines or other pieces of equipment used, or whenever the business and professions tax is measured by the gross receipts from the operation of such items, the collector shall issue only one certificate.

(Ord. 336 § 1; Ord. 777 § 4; Ord. 832 § 1; Ord. 1109 § 1 (Exh. A); Code 1997 § 15-9; Formerly 3.35.120)

Upon a person making application for the first certificate to be issued hereunder or for a newly established business, such person shall furnish to the collector a sworn statement, upon a form provided by the collector, setting forth the following information:

A. The exact nature or kind of business for which a certificate is requested.

B. The place where such business is to be carried on, and if the same is not to be carried on at any permanent place of business, the places of residences of the owners of same.

C. In the event that application is made for the issuance of a certificate to a person doing business under a fictitious name, the application shall set forth the names and places of residences of those owning such business.

D. In the event that the application is made for the issuance of a certificate to a corporation or a partnership, the application shall set forth the names and places of residence of the officers or partners thereof, owners, and registered agent for service of process.

E. In all cases where the amount of business and professions tax to be paid is measured by gross receipts, the application shall set forth such information as may be therein required and as may be necessary to determine the amount of the tax to be paid by the applicant.

F. Every person, firm or corporation conducting, managing, or carrying on the business of leasing or renting commercial or industrial building(s), land or space(s), where the building(s), land or space(s) are to be utilized for any business purpose including retail sales, offices and suites or other business rentals including mini-storage; or freight forwarding storehouse(s) and warehouse(s); or operating hotel(s) or motel(s), roominghouse(s), boardinghouse(s), apartment house(s), mobile home park(s); or leasing or renting any residential dwelling consisting of two or more units, shall obtain a business and professions certificate and pay a fee as set forth in SLTCC § 3.35.280 and § 3.35.300.

All businesses which conduct, manage or carry on the business of leasing or renting of commercial or industrial building(s), land or space(s) which are to be utilized for any business purpose, shall furnish, upon the request of the collector, a list of tenants or lessees for all such buildings to the collector. The list of tenants shall be included with the business and professions certificate application or renewal application of the management company. The list of tenants shall include reference to the business' business and professions tax identification number.

The intent of this section is to increase compliance with the requirement that a business and professions certificate be obtained for the business of rental or leasing of real property including commercial or industrial building(s), land, for renting or leasing office(s), suite(s) or other business rental(s), and for renting or leasing dwelling units.

G. Any further information which the collector may require to enable him to issue the type of certificate applied for.

If the amount of the business and professions tax to be paid by the applicant is measured by gross receipts, he shall estimate the gross receipts for the period to be covered by the certificate to be issued. Such estimate, if accepted by the collector as reasonable, shall be used in determining the amount of business and professions tax to be paid by the applicant; provided, however, that the amount of the tax so determined shall be tentative only, and such person shall, upon the request of the collector, furnish a sworn statement, showing the gross receipts during the period of such certificate, and the tax for such period shall be finally ascertained and paid in the manner provided by this chapter for the ascertaining and paying of renewal taxes for other businesses, after deducting from the payment found to be due the amount paid at the time such first certificate was issued.

The collector shall not issue to any such person another certificate for the same or any other business, until such person shall have furnished to him the sworn statement and paid the business and professions tax as herein required.

H. The applicant has obtained and possesses a valid South Lake Tahoe Development Services Zoning Clearance Form.

(Ord. 336 § 1; Ord. 832 § 1; Ord. 988 § 1; Ord. 1109 § 1 (Exh. A); Code 1997 § 15-10; Formerly 3.35.130)

In all cases, the applicant for the renewal of a certificate shall submit to the collector for his guidance in ascertaining the amount of the business and professions tax to be paid by the applicant a sworn statement, upon a form to be provided by the collector, setting forth such information concerning the applicant's business during the preceding year as may be required by the collector to enable him to ascertain the amount of the tax to be paid by such applicant pursuant to the provisions of this chapter.

(Ord. 336 § 1; Ord. 832 § 1; Ord. 1109 § 1 (Exh. A); Code 1997 § 15-11; Formerly 3.35.140)

None of the taxes provided for by this chapter shall 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 Constitutions of the United States and the state.

In any case where a business and professions tax is believed by an applicant for a certificate to place an undue burden upon interstate commerce or be violative of such constitutional clauses, he may apply to the collector for an adjustment of the tax. Such application may be made before, at or within six months after payment of the prescribed tax. The applicant shall, by sworn statement and supporting testimony, show his method of business and the gross volume or estimated gross volume of business and such other information as the collector may deem necessary in order to determine the extent, if any, of such undue burden or violation. The collector shall then conduct an investigation and, after having first obtained the written approval of the city attorney, shall fix as the business and professions tax for the applicant, an amount that is reasonable and nondiscriminatory, or, if the tax has already been paid, shall order a refund of the amount over and above the tax so fixed. In fixing the business and professions tax to be charged, the collector shall have the power to base the tax upon a percentage of gross receipts or any other measure which will assure that the tax assessed shall be uniform with that assessed on businesses of like nature, so long as the amount assessed does not exceed the tax as prescribed by this chapter. Should the collector determine the gross receipts measure of business and professions tax to be the proper basis, he may require the applicant to submit, either at the time of termination of applicant's business in the city, or at the end of each three-month period, a sworn statement of the gross receipts and pay the amount of tax therefor; provided, that no additional tax during any one calendar year shall be required after the business shall have paid an amount equal to the annual tax as prescribed in this chapter.

(Ord. 336 § 1; Ord. 832 § 1; Ord. 1109 § 1 (Exh. A); Code 1997 § 15-7; Formerly 3.35.100)

No sworn statement submitted by an applicant pursuant to this chapter shall be conclusive as to the matters set forth therein, nor shall the filing of the same preclude the city from collecting by appropriate action such sum as is actually due and payable hereunder. Such statement and each of the several items therein contained shall be subject to audit and verification by the collector. Whenever the collector shall have reason to believe that a sworn statement does not set forth the true facts upon which the issuance of a business tax certificate is required, said department may withhold the issuance of a business tax certificate therefor until such time as the applicant shall furnish satisfactory evidence of the truth of the statement. If such evidence is not furnished within a reasonable time, or should it at any time appear that by reason of error, misrepresentation, fraud, or any other cause whatsoever, the business tax has not been properly fixed for any business tax certificate issued, said finance department shall give not less than five business days' written notice to the taxpayer to show cause, at a time and place fixed in said notice, why a business tax to be determined by the finance department and specified in said notice, should not be fixed for such business and professions certificate. At such hearing the taxpayer shall appear and offer evidence why such specified business tax should not be fixed as the business tax. After such hearing, or in the event the taxpayer fails to appear, the finance department shall determine the proper business tax to be charged and shall forthwith give written notice to the taxpayer of such determination and the amount of such business tax.

All records which may be necessary to inspect shall be kept within the city or shall be produced upon 10 working days' notice at the business location within the city or at the administrative offices of the city. In the event that records are not produced upon request, or such records are not reasonably auditable, business and professions tax, penalties, and interest will be levied based upon the reasonable gross receipts for similar classes of business subject to these provisions, or upon the subject business's prior year's or last reported gross receipts, at the option of the finance director or his/her designee.

Further, and without limitation, any business who does not produce records following written notice as set forth herein shall pay, in addition to any business and professions tax, penalties, and interest due, the sum of $100.00 per business day for each day the records are not produced for audit.

Records acceptable shall include but not be limited to the following:

A. The statement below on certified public accountant's (CPA) letterhead and signed by the CPA with his/her license number:

B. Under Section 19286 of the California Revenue and Taxation Code authorizing the release of a taxpayer's income to proper tax officials of the state, a copy of the portion of the federal tax return confirming the gross receipts for the period in question.

C. The actual books and records supporting the financial condition of the business.

(Ord. 336 § 1; Ord. 832 § 1; Ord. 988 § 1; Ord. 1109 § 1 (Exh. A); Code 1997 § 15-12; Formerly 3.35.150)

Except as provided otherwise herein, the statements filed pursuant to the provisions of this chapter shall be deemed confidential in character and shall not be subject to public inspection, and shall be kept so that the contents thereof shall not become known except to the persons charged with the administration of this chapter; and provided, that nothing in this section shall be construed to prevent:

A. The disclosure to, or the examination of records and equipment by, another city official, employee or agent for collection of taxes for the sole purpose of administering or enforcing any provisions of this chapter, or collecting taxes imposed hereunder.

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 a reciprocal arrangement exists or to a grand jury or court of law, upon subpoena.

C. The disclosure of information and results of examination of records of particular taxpayers, or relating to particular taxpayers, to a court of law in a proceeding brought to determine the existence or amount of any business and professions tax liability of the particular taxpayers to the city.

D. The disclosure after the filing of a written request to that effect to the taxpayer himself, or to his successors, receivers, trustees, executors, administrators, assignees and guarantors, if directly interested, of information as to the items included in the measure of any paid tax, any unpaid tax or amounts of tax required to be collected, interest and penalties; further provided, however, that the city attorney approves each such disclosure and that the collector 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 certificates have been issued, and the general type or nature of their businesses.

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

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

H. The disclosure of information and results of examination of records of particular taxpayers, or relating to particular taxpayers, to persons who have a written contractual agreement and/or nondisclosure agreement to provide professional services for cost apportionment and fee analysis for the formation of assessment districts, business improvement districts and property improvement districts that will fund improvements and services that confer special benefits on the businesses, residential and commercial properties for whose information and records are disclosed pursuant to this provision.

(Ord. 336 § 1; Ord. 832 § 1; Ord. 940 § 1; Ord. 1109 § 1 (Exh. A); Code 1997 § 15-13; Formerly 3.35.160)

In addition to all other power conferred upon him, the collector shall have the power, for good cause shown, to extend the time for filing any required sworn statement or application for a period not to exceed 30 days, and in such case to waive any penalty that would otherwise have accrued, except that interest at the rate of one and one-half percent per month, or a fraction thereof, shall be added to any tax determined to be payable.

(Ord. 336 § 1; Ord. 777 § 5; Ord. 832 § 1; Ord. 1109 § 1 (Exh. A); Code 1997 § 15-15; Formerly 3.35.180)

A duplicate certificate may be issued by the collector to replace any certificate previously issued hereunder which has been lost or destroyed upon the business filing statement of such fact, and at the time of filing such statement paying to the collector a duplicate certificate fee to be set by the city manager.

(Ord. 336 § 1; Ord. 832 § 1; Ord. 1109 § 1 (Exh. A); Code 1997 § 15-17; Formerly 3.35.200)

Unless otherwise specifically provided, all annual taxes, under the provisions of this chapter shall be due and payable in advance on the first day of July of each year or on the day the business commences operations for the first time, whichever is later.

(Ord. 336 § 1; Ord. 832 § 1; Ord. 1109 § 1 (Exh. A); Code 1997 § 15-19; Formerly 3.35.220)

The finance director is not required to send a notice or bill to any person subject to the provisions of this article, and the failure to send such notice or bill shall not affect the validity of any fee or penalty due hereunder, or the duty of such person to pay required taxes.

(Ord. 1109 § 1 (Exh. A))

A. Any business transacting and carrying on business at a fixed place of business in the city shall keep the business and professions tax certificate posted in a conspicuous place upon the premises where such business is carried on.

B. Any business transacting and carrying on business but not operating at a fixed place of business in the city shall keep the business and professions tax certificate upon his person at all times while transacting and carrying on the business for which it is issued.

C. Each certificate holder shall at all times when requested exhibit said certificate to any police officer or other official of the city of South Lake Tahoe.

(Ord. 336 § 1; Ord. 761 § 1; Ord. 777 § 6; Ord. 832 § 1; Ord. 1109 § 1 (Exh. A); Code 1997 § 15-18; Formerly 3.35.210)

No certificate issued pursuant to this chapter shall be transferable to any person or entity including new owners of any business; provided, that where a certificate is issued authorizing a person to transact and carry on a business at a particular place, such business may upon application therefor and paying a fee in an amount set by the city manager have the certificate amended to authorize the transacting and carrying on of such business under such certificate at some other location to which the business is or is to be moved.

(Ord. 336 § 1; Ord. 832 § 1; Ord. 1109 § 1 (Exh. A); Code 1997 § 15-16)

A. Penalties. Any business who fails to remit the business and professions tax and administrative fee when due, shall pay a penalty of 10 percent of such business and professions tax and administrative fee on the first day of each month after the due date of the business and professions tax; providing, that the amount of such penalty to be added shall in no event exceed 100 percent of the amount of the business and professions tax and administrative fee due.

B. Interest on Delinquencies. In addition to the penalties imposed, any business who fails to remit the business and professions tax and administrative fee shall pay interest at the rate of one and one-half percent per month or fraction thereof on the amount of the business and professions tax, administrative fee and penalties from the date on which the amount first became delinquent until paid.

C. Fraud. If the collector determines that the nonpayment of any business and professions tax and administrative fee due under this article is due to fraud, a penalty of 25 percent of the amount of tax shall be added thereto in addition to the penalties stated in subsections (A) and (B) of this section.

D. Penalties and Interest Merged with Tax. Every penalty imposed and such interest as accrued under the provisions of this section shall become a part of the tax required to be paid, but shall in no case be construed to be limited by any cap established within this chapter or attendant resolution. The city attorney may, within his or her duties to settlement disputes in anticipation of litigation, waive penalties and interest.

E. Certificates and Installment Payment Agreements. No business and professions tax certificate shall be issued, nor shall any suspended or revoked certificate be reinstated or reissued, to any person, who at the time of applying therefor, is indebted to the city for any delinquent business and professions tax, administrative fees, penalties, or interest unless such person, with the consent of the collector, enters into a written agreement with the city, through the collector, to pay such delinquent amounts in installments as provided in SLTCC § 3.20.130.

In any agreement so entered into, such person shall acknowledge the obligation owed to the city and agree that, in the event of failure to make timely payment of any installment, the whole amount unpaid shall become immediately due and payable and that his current business and taxation certificate shall be revocable by the collector upon 30 days' notice. The execution of such an agreement shall not prevent the prior accrual of penalties and interest on unpaid balances at the rate provided hereinabove but no penalties and interest shall accrue on account of taxes and fees included in the agreement, after the execution of the agreement, and the payment of the first installment and during such time as such person shall not be in breach of the agreement.

F. Charge for Audits and Collection of Attorney's Fees. A reasonable per hour fee equal to the city's costs for the audit of business and professions tax accounts shall be charged to the owner of the business where unpaid taxes are discovered as a result of the audit. If the city is the prevailing party in litigation filed to collect taxes, penalties, and/or interest due under this chapter, the city shall be entitled to recover reasonable attorney's fees and costs engendered by said litigation from the owner of the business.

(Ord. 336 § 1; Ord. 777 § 7; Ord. 796 § 2; Ord. 832 § 1; Ord. 1109 § 1 (Exh. A); Code 1997 § 15-20; Formerly 3.35.230)

No refund of an overpayment of taxes imposed by this chapter shall be allowed in whole or in part unless a claim for refund is filed with the collector within a period of three years from the last day of the calendar month following the period for which the overpayment was made, and all such claims for refund of the amount of the overpayment must be filed with the collector on forms furnished by him/her.

(Ord. 336 § 1; Ord. 832 § 1; Ord. 1109 § 1 (Exh. A); Code 1997 § 15-21; Formerly 3.35.240)

It shall be the duty of the finance director, who is hereby directed to enforce each and all of the provisions of this chapter, and the chief of police to render such assistance in the enforcement of the provisions of this article.

A. The finance director, in the exercise of the duties imposed hereunder, and acting through his/her deputies or duly authorized employees or assistants, shall examine or cause to be examined all places of business in the city to ascertain whether the provisions of this chapter have been complied with.

B. The finance director, in the exercise of the duties imposed hereunder, and acting through his/her deputies or duly authorized employees or assistants and any police officer shall have the power and authority to enter, free of charge, and at any time the establishment is open for business, any area made available to the public of any place of business required to be issued a certificate herein, and demand an exhibition of its certificate.

C. Any person having such certificate issued under this article, in his/her possession or under his/her control, who willfully fails to exhibit the same on demand, or any person who fails to obtain such certificate, shall be guilty of a misdemeanor, and may be cited. It shall be the duty of the finance director, in the exercise of the duties imposed hereunder, and acting through his/her deputies or duly authorized employees or assistants to cause a complaint to be filed against any and all persons found to be violating any of such provisions.

D. The finance director, in the exercise of the duties imposed hereunder, and acting through his/her deputies or duly authorized employees or assistants shall have the power to examine all necessary books and records of any person doing business in the city to determine whether that business is required to be taxed by the terms of this article, or for the purpose of ascertaining the amount of any tax required to be paid by the provisions hereof.

E. Whenever any person(s) subject to the provisions of this chapter fails to comply with any provision of this chapter relating to business and professions taxes, administrative fees, or any rule or regulation of the finance director or his/her designee relating to business and professions tax and/or administrative fees prescribed and adopted under this chapter, the finance director or his/her designee can upon hearing, after giving said person(s) 15 days' written notice of the time and place of hearing and requiring him/her to show cause why his/her certificate or certificates should not be revoked may suspend or revoke any one or more of the certificates held by the persons subject to the provisions of this chapter. The finance director or his/her designee shall give to said person(s) written notice of the suspension or revocation of any of these certificates. The notices herein required shall be served personally or by first class mail, postage prepaid. The finance director or his/her designee shall not issue a new certificate after the revocation of a certificate unless he/she is satisfied that the former holder of the certificate will comply with the provisions of this chapter relating to the business and professions tax, administrative fees and regulations of the finance director.

F. During any period of time during which a certificate has not been issued, or is suspended, revoked or otherwise not validly in effect, the finance director or his/her designee may order that the business be closed. The closure can only be ordered after a hearing held upon 15 days' written notice of the time and place of the hearing to the business/person(s) subject to the closure, requiring him/her to show cause why his/her business should not be closed. The notice herein required shall be served personally or by first class mail, postage prepaid.

G. Any person aggrieved by a decision of the finance director with respect to the issuance or refusal to issue a certificate, the suspension or revocation of any certificate, or the closure of any business may appeal said decision pursuant to Chapter 2.35 SLTCC.

(Ord. 336 § 1; Ord. 770 § 1; Ord. 832 § 1; Ord. 988 § 1; Ord. 1105 § 1 (Exh. B); Ord. 1109 § 1 (Exh. A); Code 1997 § 15-24; Formerly 3.35.270)

The amount of any business and professions tax, administrative fees, penalties and interest imposed by the provisions of this chapter shall be deemed a debt to the city. An action may be commenced in the name of such city in any court of competent jurisdiction, for the amount of any delinquent tax, administrative fees, and/or penalties and interest.

(Ord. 336 § 1; Ord. 777 § 8; Ord. 832 § 1; Ord. 1109 § 1 (Exh. A); Code 1997 § 15-25; Formerly 3.35.280)

All remedies prescribed hereunder 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 hereof.

(Ord. 336 § 1; Ord. 832 § 1; Ord. 1109 § 1 (Exh. A); Code 1997 § 15-26; Formerly 3.35.290)

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

Where a certificate for revenue purposes has been issued to any person by the city and the tax paid for the business for which the certificate has been issued under the provisions of any ordinance heretofore enacted and the term of such certificate has not expired, then the tax prescribed for such business by this chapter shall not be payable until the expiration of the term of such unexpired certificate.

(Ord. 336 § 1; Ord. 832 § 1; Ord. 1109 § 1 (Exh. A); Code 1997 § 15-27; Formerly 3.35.300)

Any person aggrieved by a decision of the tax collector with respect to action taken under this chapter may appeal pursuant to Chapter 2.35 SLTCC.

(Ord. 336 § 1; Ord. 832 § 1; Ord. 1105 § 1 (Exh. B); Ord. 1109 § 1 (Exh. A); Code 1997 § 15-14; Formerly 3.35.170)

No person engaged in any business described in this section shall be required to pay any tax or fee prescribed in this chapter, and such persons are exempted from payment thereof, as long as such persons can furnish documentation to the finance director or his/her designee establishing that.

Any person claiming an exemption pursuant to this section shall file a sworn statement with the collector stating the facts upon which exemption is claimed, and in the absence of such statement substantiating the claim, such person shall be liable for the payment of the taxes imposed by this chapter.

The collector shall, upon a proper showing contained in the sworn statement, issue a certificate to such person claiming exemption under this section without payment to the city of the business and professions tax required by this chapter.

The collector, after giving notice and a reasonable opportunity for a hearing to the business, may revoke any certificate granted pursuant to the provisions of this section upon information that the business is not entitled to the exemption as provided herein.

The following businesses are hereby declared to be exempt by this section:

A. Charitable and Nonprofit Organizations. Any church, school, charitable, benevolent or social organization conducting any exhibition, show or performance for the exclusive benefit of such organization. Also any such organization conducting any sale or business for the exclusive benefit of such organization provided such organization is located within the corporate limits of the city. This exemption shall not apply to any person operating any business, show, sale, exhibition or enterprise for profit who shares such profit with any such organization.

B. Conflict with Federal and State Law. Any business exempt by virtue of the Constitution or applicable statutes of the United States or of the state from the payment to municipal corporations of such taxes as are prescribed by this chapter.

C. Employees. No person who is an employee or who is the direct representative of a business shall be required to pay a business and professions tax for doing any part of the work of such business.

D. Nurses. Nurses who work directly with a patient under a contract with the patient.

E. Single-Family Dwellings. No person owning, renting, or leasing out a single-family dwelling, as defined in SLTCC § 3.00.010, shall be required to pay a business and professions tax.

F. Teachers. Teachers or instructors giving individual instruction where all of the following conditions exist:

1. Instructions are given only in the homes of the teacher or instructor or student.

2. Instruction is not given to groups in excess of four.

3. Concerts, recitals, exhibits or other similar events are not held.

4. Instruction is given only in the main building.

5. The teacher or instructor shall have no employees.

6. The teacher or instructor shall not be required to hold a sales tax permit for the conduct of business.

G. Minors. Businesses owned and conducted by minors under the age of 16 where all of the following conditions exist:

1. All persons engaged in the operation of the business shall be under the age of 16 years.

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

H. Newspaper Vending Machines. Newspaper vending machines wherein periodicals published at least once each week are dispensed or sold upon the insertion of a coin or coins.

(Ord. 336 § 1; Ord. 777 § 3; Ord. 796 § 2; Ord. 832 § 1; Ord. 1109 § 1 (Exh. A); Code 1997 § 15-8; Formerly 3.35.110)