Taft Municipal Code Ch. 2 Business License Tax

For the purpose of this chapter and unless otherwise more particularly defined, the following terms are hereby defined:

BUSINESS: Includes all trades, professions, vocations, occupations, callings, operation, rendering service, conduct of affairs, trade or commerce, of whatever kind or nature, whether or not carried on for profit.

BUSINESS TAX CERTIFICATE: The same as business license and shall be that document issued as evidence of payment of business fees provided by this chapter.

COLLECTOR: The city manager or city officer designated by the city manager for the administration of this chapter.

COUNCIL: The city council of the city of Taft.

ESTABLISHED PLACE OF BUSINESS: A permanent store, market or other place of business within the corporate limits of the city where business is regularly transacted from month to month in such a manner as business of like nature is generally conducted, and where the circumstances show a bona fide intention to become an established, fixed and continuous part of the regular and legitimate business life of the city, and not otherwise temporarily on the public streets or highways, or in any hotel, lodging house or any place whatsoever where only a temporary accommodation is established and not where any temporary expedient is resorted to for a temporary purpose as distinguished from the bona fide intention to become an established, fixed and continuous business within the city.

GROSS RECEIPTS: The gross total amount of receipts from the sales and/or services of any kind or nature received in the conduct or operation of such business or rendering of services. Sales tax and receipts from sales includes the total of amounts actually received or receivable from sales and 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 credit allowed, whether or not such act or service is done as a part of or in connection with the sale of materials, goods, wares or merchandise. Included in "gross receipts" shall be all receipts, cash, credits and property of any kind or nature, without any deduction therefrom on account of the cost of the property sold, the cost of materials used, labor or service costs, interest paid or payable, or losses or other expenses whatsoever. Excluded from gross receipts shall be the following:

(A) Cash discounts allowed and taken on sales;

(B) Credit allowed on property accepted as part of the purchase price and which property may later be sold;

(C) Any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser;

(D) Such part of the sale price of property returned by purchasers upon rescission of the contract of sale as is refunded either in cash or by credit;

(E) 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 collector with names and addresses of the others and the amounts paid to them;

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

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

(H) A portion of the retail gasoline dealer's receipts from the sale of motor vehicles fuels equal to the motor vehicle fuel license tax imposed by and previously paid under the provisions of part 2 of division 2 of the Revenue And Taxation Code of the state;

(I) The special motor fuel tax imposed on a retail gasoline dealer 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.

ITINERANT: A transient licensee with no fixed or established place of business within the corporate limits of the city.

LICENSEE: Any person, firm or corporation to whom a business license shall be issued hereunder, or of whom a business license shall be required hereunder.

PERSON: Includes all domestic and foreign corporations, associations, syndicates, joint stock corporations, partnerships of every kind, clubs, business or common law trusts, societies, and individuals transacting and carrying on any business in the city, other than as an employee.

QUARTERLY, QUARTER, PER QUARTER: Each three (3) month quarter of the calendar year.

SWORN STATEMENT: An affidavit sworn before a person authorized to take oaths, or a declaration or certification made under penalty of perjury.

YEAR, ANNUAL, PER ANNUM: The fiscal year of the city. (Ord. 621-94, 12-20-1994)

This chapter is enacted solely to raise revenue for municipal purposes, and is not intended for regulation. However, prior to the issuance of a business license, the purpose, method and location of the business must conform to all laws, ordinances and regulations applicable thereto and as provided in section 4-2-8 of this chapter. (Ord. 621-94, 12-20-1994)

Persons required to pay a business tax for transacting and carrying on any business under this chapter shall not be relieved from the payment of any other applicable tax or fee required under any other provision of this code, and shall remain subject to the regulatory provisions of other ordinances.

No business license shall be issued to those persons delinquent in paying applicable taxes or fees required under any other provisions of this code. (Ord. 621-94, 12-20-1994)

(A) The collector may promulgate rules and regulations consistent with the provisions of this chapter as may be necessary or desirable to aid in the interpretation and enforcement of the provisions of this chapter.

(B) The collector is specifically authorized to promulgate rules and regulations governing the rate of the business license tax on gross receipts attributable to selling activities in the city where various extraterritorial events contribute to such gross receipts. (Ord. 621-94, 12-20-1994)

(A) The collector shall enforce each and all of the provisions of this chapter and the police chief and building official, together with every other department of the City and agency acting on behalf of the City, shall render such assistance in the enforcement of this chapter as is required to ensure that all persons licensed by the City are complying with the provisions of this chapter.

(B) The collector in the exercise of the duties imposed under this chapter, and acting through 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 have been complied with.

(C) The collector and each and all deputies and assistants and any police officer in the City shall have the power and authority to enter, free of charge, and at any reasonable time, any place of business required to procure a business tax certificate in this chapter and demand an exhibition of said certificate. Any person having such business tax certificate theretofore issued, who willfully fails to exhibit the same on demand, shall be guilty of a misdemeanor and subject to the penalties provided for by the provisions of this code. It shall be the duty of the collector or any deputy or assistant to seek a complaint from the appropriate authority to be filed against any and all persons found to be violating any of the provisions.

(D) The collector may, with the prior consent of the city attorney, deputize a qualified accountant to examine the necessary books and records of any licensee. Any licensee refusing to exhibit the necessary books and records, as required by the collector, is guilty of a misdemeanor. (Ord. 621-94, 12-20-1994; amd. Ord. 852-23, 7-18-2023)

(A) There are imposed upon the businesses, trades, professions, callings and occupations, including rental of personal property, specified in this chapter, taxes in the amounts prescribed in this chapter. It is unlawful for any person to transact and carry on any business, trade, profession, calling or occupation, including lease or rental of personal property in the city without first having procured a business tax certificate from the city to do so and paying the tax prescribed by this chapter or without complying with any and all applicable provisions of this chapter.

(B) This section shall not be construed to require any person to obtain a business tax certificate prior to doing business within the city if such requirement is superseded by applicable laws of the United States or of the state. Persons not so required to obtain a business tax certificate prior to doing business within the city nevertheless shall be liable for payment of tax imposed by this chapter unless not required to do so by applicable law.

(C) All businesses located within the city limits, applying for a business license for the first time or change in ownership will be charged a business license review fee and a separate fee for the fire department inspection. The review fee for businesses located inside the city limits will be charged sixty dollars ($60.00), along with the separate fee set by the Kern County fire department for mandated fire safety inspection. All businesses located outside the city limits, applying for a business license for the first time or change in ownership will be charged a forty dollar ($40.00) review fee. The review fee is in the schedule of fees per executive order 1-89.

(D) Local government agencies are required to collect a one dollar ($1.00) fee to be paid to the state of California. Senate bill 1186 imposes, on and after January 1, 2013, and until December 31, 2018, an additional state fee of one dollar ($1.00) on any applicant for a local business license or equivalent instrument or permit, or renewal thereof, for purposes of increasing disability access and compliance with construction related accessibility requirements and developing educational resources for businesses to facilitate compliance with federal and state disability laws. (Ord. 794-12, 11-20-2012)

Decisions of the collector and/or City denying, suspending, revoking, or failing to renew a business license certificate are appealable as provided in section 4-2-24 of this chapter. (Ord. 621-94, 12-20-1994; amd. Ord. 852-23, 7-18-2023)

(A) Application(s) for license(s) issued hereunder shall be in a manner and form as directed by the collector, provided, all such applications shall have the approval of the officer, agent or employee in charge of the department.

(B) The following departments or agencies are authorized to review business license applications for compliance with other applicable ordinances and statutes before issuance of any business license:

• 1. Police;
• 2. Fire;
• 3. Building;
• 4. Code Enforcement;
• 5. Health;
• 6. Planning;
• 7. Finance.

(C) No business license shall be issued to conduct, maintain or operate any business in the City unless the location of the business is within a proper zone as indicated by title VI of this code. A business license may be withheld, or otherwise denied, if it is determined that:

1. The application is incomplete;

2. The application contains false information;

3. The building, structure, premises, or the equipment used to conduct the business activity fails to comply with all applicable health, zoning, fire, building and safety, or nuisance prevention laws of the State or of the City; or

4. There are fees, fines, or other penalties owing the City in connection with the business activity including the building, structure, premises, or the equipment used to conduct the business activity.

However, the collector may approve a business permit and condition its operative date upon the later submission by the applicant a certificate of occupancy issued by the Building Department or other satisfactory evidence that the business activity is then in compliance with all such applicable laws or proof of payment of such fees, fines, or other penalties.

(D) Nothing in this chapter shall require the collector to issue a business license to any applicant. If any applicant has had a business license revoked or suspended pursuant to this chapter, the collector may deny a business license to any business operated under the same name, same entity or by the same officers, managers or individuals responsible for or owning the business for which a license has been revoked or suspended regardless of any name change, change in management or conveyance of the business to another person or entity. (Ord. 621-94, 12-20-1994; amd. Ord. 852-23, 7-18-2023)

(A) All businesses with licenses issued hereunder and those responsible for the businesses shall ensure that the business and any associated building, structure, premises, or the equipment used to conduct the business is in compliance with all ordinances of the City and all the laws of the State and of the United States of America, including all applicable health, zoning, fire, building and safety, or nuisance prevention laws of the State or of the City.

(B) Business premises located within the City shall be subject to field inspection by city representatives upon application for a new business license, renewal of a license, and for a change of location to determine if the location, business and situation are both legal and appropriate. A fee for such field inspections may be set by resolution of the City Council.

(C) Each department of the City, which issued permits for work to be done, shall require the production of a valid unexpired business tax certificate prior to the issuance of such a permit.

(D) The City may deny, suspend, revoke, or fail to renew any business tax certificate upon the finding of:

1. Any violation of this code, any other code adopted by this code, or any state or federal law that occurred on the premises of or in connection with the business establishment;

2. Any failure to comply with any regulatory provision contained in the statutes of the state or in the ordinances of the City regulating such business;

3. Any failure to operate such business in an orderly and businesslike manner, in obedience to such orders, rules and regulations as may be applicable thereto under the provisions of this code or statutes of this state;

4. Any business operations that are conducted in a manner adverse to the public health, welfare and safety or in a manner that is illegal, improper or disorderly which endangers the public welfare;

5. Any business operations that expand, change, or otherwise differ from what was approved by the City in the business license; or

6. Information that was provided in the process of obtaining a business license was materially false.

Such decision to deny, suspend, revoke, or fail to renew a business tax certificate must be in writing, with a brief explanation of the reasons for denial based on the grounds in this subdivision, and must be served upon the applicant by first-class mail at the address provided in their application or renewal submissions, as the case may be, or alternatively, by email if the applicant consents to email service and provides their email address.

(E) If a business tax certificate is suspended or revoked, no business may be conducted at, by or through the business establishment until the City issues a new business license or the suspension is lifted. A determination by the City to deny, suspend, revoke, or fail to renew a business license may be appealed pursuant to section 4-2-24 of this code.

(F) Upon any revocation of a business license, no refund of any license fee shall be made and the fee shall be forfeited to the City. No business shall be conducted or operated in any manner during any period of license revocation or suspension. (Ord. 621-94, 12-20-1994; amd. Ord. 852-23, 7-18-2023)

A separate business tax certificate must be obtained for each branch establishment or location of the business transacted and carried on and for each separate type of business described thereby at the location or in the manner designated in such business tax certificate; provided, that warehouses used in connection with or incidental to a business taxed under the provisions of this Chapter shall not be deemed to be separate places of business or branch establishment, and; provided further, that 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, at such person's option, pay only one tax calculated on all gross receipts of the businesses under the schedule that applies to the type of business of such person which requires the highest percentage payment on such gross receipts, except that an administrative fee of ten dollars ($10.00) for each additional branch or location shall be paid upon issuance. (Ord. 621-94, 12-20-1994)

When any person by use of signs, circulars, cards, telephone book, or newspapers, advertises, holds out or by any other means represents that such person is in business in the City, or when any person holds an active license or permit issued by a governmental agency indicating that such person is in business in the City, then these facts shall be considered prima facie evidence that such person is conducting a business in the City. (Ord. 621-94, 12-20-1994)

(A) None of the business 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 Constitution of the United States and the State.

(B) In a case where a business tax is believed by a business tax certificate holder or applicant for a business tax certificate to place an undue burden upon interstate commerce or be violative of such constitutional clauses, application may be made to the Collector for an adjustment of the business tax. Such application may be made before, at, or within one year after payment of the prescribed business tax. (Ord. 621-94, 12-20-1994)

(A) 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 from the payment of such taxes as are prescribed in this Chapter.

(B) 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.

(C) The Collector shall, upon a proper showing contained in the sworn statement, issue a business tax certificate to such person claiming exemption under this Section without payment to the City of the business tax required by this Chapter. Such certificate shall show on its face that it is issued to an exempt holder pursuant to this Section. Any such exemption shall be approved by the City Attorney.

(D) The Collector, after giving notice and a reasonable opportunity for hearing to a business tax certificate holder, may revoke any business tax certificate granted pursuant to the provisions of this Section upon proof that the exempt holder of the business tax certificate is not entitled to the exemption as provided in this Section. (Ord. 621-94, 12-20-1994)

Nothing in this Chapter shall be deemed or construed to impose a business tax on any holder of any franchise from the City where the holder of the franchise pays to the City by virtue of an obligation imposed by the franchise. (Ord. 621-94, 12-20-1994)

(A) Every person required to have a business tax certificate under the provisions of this Chapter shall make applications as prescribed in Section 4-2-16 for the same to the Collector of the City, and upon the payment of the prescribed business tax the Collector shall issue to such person a business tax certificate which shall contain the following information:

• 1. The name of the person to whom the business tax certificate is issued;
• 2. The business taxed;
• 3. The place where such business is to be transacted and carried on;
• 4. The date of the expiration of such business tax certificate; and

5. Such other information as may be necessary for the enforcement of the provisions of this Chapter.

(B) Whenever this business 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 tax is measured by the gross receipts from the operation of such items, the Collector shall issue only one business tax certificate; provided, that he may issue for each tax period for which the business tax has been paid one identification sticker, tag, plate or symbol for each item included in the measure of the tax or used in a business where the tax is measured by the gross receipts from such items. (Ord. 621-94, 12-20-1994)

(A) Upon a person making application for the first business tax certificate to be issued under this chapter or for 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:

1. The exact nature or kind of business for which a business tax certificate is requested;

2. 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;

3. In the event that application is made for the issuance of a business tax certificate to a corporation or a partnership, the application shall set forth the names and places of residences of the officers or partners thereof;

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

5. In all cases where the amount of business 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 business tax to be paid by the applicant;

6. Any further relevant information which the collector may require to enable issuance of the type of business tax certificate for which the application was made.

(B) If the amount of the business tax to be paid by the applicant is measured by gross receipts, an estimate of the gross receipts shall be made by the applicant for the period to be covered by the business tax certificate to be issued. Such estimate, if accepted by the collector as reasonable, shall be used in determining the amount of business tax to be paid by the applicant.

(C) The collector shall not issue to any such person another business tax certificate for the same or any other business, until such person has furnished to him the sworn statement and paid the business tax as required in this chapter. (Ord. 621-94, 12-20-1994)

(A) In all cases, the applicant for the renewal of a business tax certificate shall submit to the collector for guidance in ascertaining the amount of the business 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 the ascertainment of the amount of the business tax to be paid by the applicant pursuant to the provisions of this chapter.

(B) Renewal may be withheld upon the grounds provided in subsection 4-2-9(D) or if a recommendation has been made for revocation, suspension, or nonrenewal of the business tax certificate by the collector, city manager if the city manager is not the collector, city attorney, police chief, fire chief, building official, or enforcement officer based upon grounds stated in subsection 4-2-9(D). (Ord. 621-94, 12-20-1994; amd. Ord. 852-23, 7-18-2023)

(A) No business tax certificate issued pursuant to this chapter shall be transferable; provided, that where a business tax certificate is issued authorizing a person to transact and carry on a business at a particular place, such business tax certificate holder may upon application therefor and paying a fee of ten dollars ($10.00) have the business tax certificate amended to authorize the transfer of the business tax certificate to some other lawfully approved location to which the business is or is to be moved; provided further, that transfer whether by sale or otherwise, to another person under such circumstances that the real or ultimate ownership after the transfer is substantially similar to the ownership existing before the transfer, shall not be prohibited by this section.

(B) For the purpose of this section stockholders, bondholders, or other entity defined to be a "person" in section 4-2-1 of this chapter are regarded as having the real or ultimate ownership of such corporation or other entity. (Ord. 621-94, 12-20-1994)

A duplicate business tax certificate may be issued by the collector to replace any business tax certificate previously issued under this chapter which has been lost or destroyed upon the business tax certificate holder filing statement of such fact, and at the time of filing such statement paying the collector a duplicate fee of ten dollars ($10.00), and must be paid at the time the request is made. (Ord. 794-12, 11-20-2012)

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

(B) Any business tax certificate holder transacting and carrying on business but not operating at a fixed place of business in the City shall personally hold the business tax certificate at all times while transacting and carrying on the business for which it is issued.

(C) Whenever identifying stickers, tags, plates or symbols have been issued for each vehicle, device, machine, or other piece of equipment included in the measure of a business tax, the person to whom such stickers, tags, plates, or symbol which has been issued shall display at such locations as are designated by the Collector. Such sticker, tag, plate or symbol 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 is issued.

(D) No person shall fail to affix as required in this Chapter any identifying sticker, tag, plate or symbol to the vehicle, device, machine or piece of equipment, for which it has been issued at the location designated by the Collector, or give away, sell or transfer such identifying sticker, tag, plate or symbol to another person, or to permit its use by another person. (Ord. 621-94, 12-20-1994)

(A) No statement shall be conclusive as to the matters set forth therein, nor shall the filing of the same preclude the City from collection by appropriate action such sum as is actually due and payable under this Chapter. Such statement and each of the several items therein contained shall be subject to audit and verification by the Collector, the deputies, or authorized employees of the City, who are hereby authorized to examine, audit, and inspect such books and records of any business tax certificate holder or applicant for license, as may be necessary in their judgment to verify or ascertain the amount of license fee due.

(B) All persons subject to the provisions of this Chapter shall keep complete records of business transactions, including sales, receipts, purchases, and other expenditures and shall retain all such records for examination by the Collector. Such records shall be maintained for a period of at least three (3) years. No person required to keep records under this Section shall refuse to allow authorized representatives of the Collector to examine said records at reasonable times and places. (Ord. 621-94, 12-20-1994)

It is unlawful for the Collector or any person having an administrative duty under the provisions of this Chapter to make known in any manner whatever information pertaining to the business affairs, operations, or other information obtained by an investigation of 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 official duty, or the amount or source of income, profits, losses, expenditures, or any particular thereof, set forth in any statement application, or to permit any statement or application, or copy of either, or any book containing any abstract or particulars thereof to be seen or examined by any person; provided, that nothing in this Section shall be construed to prevent:

(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 under 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 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 license tax liability of the particular taxpayers to the City;

(D) The disclosure after the filing of a written request to that effect, to the taxpayers, 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; provided further, 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 public interest would suffer thereby;

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

(F) The disclosure by way of public meeting or otherwise of such information as may be necessary to the Collector in order to permit it to be fully advised as to the facts when a taxpayer files a claim for refund of business taxes, or submits an offer of compromise with regard to a claim asserted by the City for business 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 examination of records of any business tax certificate holder who is a litigant in any lawsuit involving the City and such information is relevant to the issues in such lawsuit. (Ord. 621-94, 12-20-1994)

(A) If a person fails to file any required statement within the time prescribed, or after demand therefor made by the Collector or if any person subject to the tax imposed by this Chapter fails to apply for a business tax certificate, the Collector may determine the amount of business tax due from such person by means of such information obtained from any source.

(B) If the Collector is not satisfied with the information supplied in statements or applications filed, he may determine the amount of any business tax due by means of any relevant information he may be able to obtain.

(C) If such a determination is made the Collector shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States Post Office at Taft, California, postage prepaid, addressed to the person so assessed at his last known address. Such person may within fifteen (15) days after the mailing or serving of such notice, make application in writing to the City Clerk for a hearing on the amount of the business tax. If such application is made, the City Clerk shall cause the matter to be set for hearing before the City Council. The City Clerk shall give at least ten (10) days' notice to such person of the time and place of hearing in the manner prescribed above in this subsection for serving notices of assessment. The City Council shall make findings thereon, which shall be final. Notice of such findings shall be served upon the applicant in the manner prescribed above in this subsection for serving notices of assessment. (Ord. 621-94, 12-20-1994)

Any applicant for a business tax certificate or renewal of a business tax certificate aggrieved by a decision of the collector and/or City with respect to the decision to deny, suspend, revoke, or fail to renew a business tax certificate may be appealed pursuant to the processes in this section.

(A) Such appeal must be filed with the office of the city manager on a city-approved hearing request form within twenty (20) days from the date the City gave written notice of the challenged decision, setting forth the reasons why the applicant believes that the grounds for the challenged decision have not been established under subsection 4-2-9(D). The request may be for an in-person hearing or a hearing by written declaration.

1. If an in-person hearing is requested, the City shall set the date and time for the administrative hearing before an assigned neutral hearing officer. The responsible party requesting the in-person hearing shall be served written notice of the time and place set for the administrative hearing and the assigned hearing officer at least ten (10) days prior to the date of the administrative hearing.

2. If a hearing by written declaration is requested, then the written declaration(s) submitted by the applicant must be made under penalty of perjury and attached to the hearing request form upon submission to the office of the city manager to be provided to an assigned neutral hearing officer. The written declarations must relate to the grounds identified in subsection 4-2-9(D) and must attach all evidence the applicant wishes the hearing officer to consider. The written declarations may not be augmented or supplemented unless permission to do so is obtained from the hearing officer prior to her or her issuance of a decision.

3. The collector and/or other relevant city departments may submit a written report concerning the grounds identified in subsection 4-2-9(D) to the hearing officer for consideration. If an in-person hearing is requested, then the report must be submitted to the hearing officer three business days in advance of the in-person hearing and served upon the hearing officer and applicant who sought the appeal. If a hearing by written declaration is requested, then the report may be submitted to the hearing officer within thirty (30) days of the hearing request and served upon the hearing officer and applicant who sought the appeal.

4. Failure by any applicant to timely and properly appeal a decision as provided in this section shall constitute an admission by the applicant to the establishment of the grounds for denial, suspension, revocation, or failure to renew the business tax certificate cited in the decision, an admission by the applicant to that party's liability for the grounds cited in the decision, a waiver of the applicant's right to contest the decision, and a failure by the applicant to exhaust that party's administrative remedies. The decision shall be deemed final if no timely or proper appeal is made.

(B) The procedures for all administrative hearings pursuant to this section shall follow the procedures of section 1-3-9. However, in that section where reference is made to any administrative citation, or the cited violations in any administrative citation, for purposes of this section, the references should be understood as referring to the decision to deny, suspend, revoke, or fail to renew a business tax certificate and the grounds for denial, suspension, revocation, or failure to renew the business tax certificate cited in the decision.

(C) The procedures for the selection of a hearing officer and the decision of a hearing for all administrative hearings pursuant to this section shall follow the procedures of section 1-3-10. However, in that section where reference is made to uphold, modify, or dismiss the contested administrative citation, for purposes of this section, the references should be understood as referring to uphold or set aside the decision to deny, suspend, revoke, or fail to renew a business tax certificate. Further, in that section where reference is made to any administrative citation, for purposes of this section, the references should be understood as referring to the decision to deny, suspend, revoke, or fail to renew a business tax certificate. Finally, in that section where reference is made to the enforcement officer, for purposes of this section, the references should be understood as referring to the collector.

(D) The decision issued by the hearing officer under this section shall be deemed a final order and may be judicially reviewed pursuant to California Code of Civil Procedure section 1094.6. There is no right to an appeal to the City Council. (Ord. 621-94, 12-20-1994; amd. Ord. 852-23, 7-18-2023)

In addition to all other power conferred, 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 exceeding thirty (30) days, and in such case to waive any penalty that would otherwise have accrued. (Ord. 621-94, 12-20-1994)

(A) Unless otherwise specifically provided, all annual business taxes, under the provisions of this Chapter shall be due and payable in advance on January 1 of each year; provided, that business taxes covering new operations, commenced after January 1, may be prorated for the balance of the business period.

(B) Except as otherwise provided in this chapter, business taxes, other than annual, required under this chapter shall be due and payable as follows:

• 1. Semiannual business taxes, on January 1 and July 1 of each year;
• 2. Quarterly business taxes, January 1, April 1, July 1 and October 1 of each year;
• 3. Monthly business taxes, on the first day of each and every month;
• 4. Weekly flat rate business taxes on Monday of each week in advance;
• 5. Daily flat rate business taxes each day in advance;

6. Other flat rate business taxes are payable in advance on the first day of business and thereafter on the first day of any applicable period. (Ord. 621-94, 12-20-1994)

(A) For failure to pay a business tax within thirty (30) days of the due date, the collector shall add a penalty of twenty five percent (25%) of the business tax, provided that the amount of such penalty to be added shall in no event exceed fifty percent (50%) of the amount of the business tax due. (Ord. 664-99, 2-16-1999)

(B) No business tax certificate or sticker, tag, plate or symbol shall be issued, nor one which has been suspended or revoked shall be reinstated or reissued, to any person who at the time of applying therefor, is indebted to the city for any delinquent business taxes, unless such person, with the consent of the collector, enters into a written agreement with the city, through the collector, to pay such delinquent taxes, plus the penalty and ten percent (10%) annual interest upon the balance, in monthly installments, or more often extending over a period of not to exceed one year.

1. In an 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 tax certificate shall be revocable by the collector within thirty (30) days' notice. In the event legal action is brought by the city to enforce collection of any amount included in the agreement, such person shall pay all costs of suit incurred by the city or its assignee, including a reasonable cost allocated for attorney fees.

2. The execution of such an agreement shall not prevent the prior accrual of penalties on unpaid balances at the rate provided in subsection (A) of this section, but no penalties shall accrue on account of taxes 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. (Ord. 621-94, 12-20-1994)

(A) Every person transacting and carrying on the business enumerated in this section shall pay a business license fee as follows:

1. Apartments Or Courts: The license fee for the operation of up to four (4) units is forty dollars ($40.00) per year. Each additional unit over four (4) is five dollars ($5.00) per year.

2. Arts And Crafts Fairs: Organizations sponsoring arts and crafts fairs, community celebrations or similar activities of more than five (5) vendors, not exceeding eight (8) calendar days in duration shall pay a license fee as follows:

3. Auto Wrecking: The license fee for the purchase and sale of damaged motor vehicles or parts is two hundred dollars ($200.00) per year.

4. Automobile Storage Or Parking Lots: The license fee for an automobile storage or parking lot with no building or structure on the property is fifty dollars ($50.00) per year.

5. Billboard Or Advertising Sign Business: The license fee for a billboard or advertising sign business is one hundred dollars ($100.00) per year.

6. Card Tables:

(a) No person shall engage in managing, conducting or carrying on the business of maintaining a place where tables are used by the public for playing cards, until such person shall have first obtained a permit and license to conduct the business.

(b) Every person proposing to engage in carrying on or conducting the business of maintaining a place where tables are used by the public for playing cards shall make out an application to the chief of police for a permit to so do.

(c) The chief of police is hereby directed to investigate the location, building and premises of the applicant for a permit; provided, that there is at least one entrance from the street or public parking area, and at least one window in the front thereof adjacent to the street or parking area. No doors, screens or other obstructions shall be used to conceal the players at any table.

(d) Nothing herein contained shall be in any manner construed as permitting any gaming prohibited by the laws of the state, or the provisions of this code.

(e) No licensee, permittee or his agent shall allow any person under the age of twenty one (21) years to play cards or otherwise patronize his place of business.

(f) The license fee for carrying on or conducting the business heretofore described in this subsection shall be one thousand five hundred dollars ($1,500.00) per annum, payable quarterly in advance, for any number of tables up to five (5), and three hundred seventy five dollars ($375.00) quarterly for each additional table in excess of five (5) payable quarterly in advance.

7. Cleaners, Laundries: For soliciting, receiving or delivering clothing or textiles of any form or nature, in any manner, for dry cleaning or laundry services or other cleaning services, when such dry cleaning, laundry or other cleaning services are performed outside of the city, the license fee is seventy five dollars ($75.00) per year for each vehicle engaged or operated in such soliciting, receiving or delivering.

8. Coin Operated Machines: Includes all types of coin operated, debit and credit card machines, weighing scales, phonographs, cigarette machines, peanut machines, gum machines, rifles, pin tables, counter games, video games, and all other games, video (DVD) and game rental machines, and machines operated by placing a coin in or inserting a debit or credit card to bring about its operation, except machines dispensing U.S. postage stamps. "Operator" means any person selling or placing on assignment or on commission basis in two (2) or more places of business, any coin operated, debit or credit card machine or device. "Owner" means any person doing business at one business location only.

(a) The license fee for a distributor of dispensing and nondispensing machines shall be based upon the gross receipts schedule in subsection 4-2-29-2(C) of this chapter.

(b) The license fee for merchandise dispensing machines on premises, per machine, shall be based upon the gross receipts schedule in subsection 4-2-29-2(C) of this chapter.

(c) The license fee for nondispensing machines including video games, arcade games, music devices, etc., is thirty dollars ($30.00), minimum licensing fee, for the first machine and then ten dollars ($10.00) per machine thereafter, on each premises, with a maximum of two hundred dollars ($200.00) per year at any one location.

9. Collection Agency: For an establishment for the collection of accounts, notes, obligations or debts for others for a compensation or fee, provided this shall not apply to attorneys at law, the license fee is forty dollars ($40.00) per year.

10. Contractors/Builders: This subsection refers to "contractor" as defined in division 3, chapter 9, article 2, section 7026 of the Business And Professions Code of the state. Contractors who undertake, or offer to undertake, the performance of any work of improvement, maintenance, alteration or repair in or upon real property, the annual license fee shall be based upon the gross receipts schedule in subsection 4-2-29-2(C) of this chapter.

11. Dance Academy: The license fee for operating a regularly established place of business where instructions in dancing or dancing lessons are given or taught and a charge or fee for such instructions or lessons is made or paid is thirty dollars ($30.00) per year.

12. Hotels, Motels, Lodging House, Campgrounds And Commercial Leasing, Etc.:

(a) For operating any hotel, motel or similar accommodation, the annual license fee is as follows:

(b) For operating campground, recreational vehicle park (RV park), or similar accommodation, the annual license fee is as follows:

(c) For operating commercial leasing property, the annual license fee is as follows:

13. Importing Of Merchandise For Wholesale:

(a) For the importing into the city, for any delivery therein, of any goods, wares or merchandise, when such importing and delivery is by means of any vehicle operated upon the public streets or highways, the license fees for such importing and delivery shall be based upon the average number of importings and deliveries per week and shall be in accord with the following schedule:

(b) The license fee in this subsection apply to each and every vehicle used and/or employed in the importing of merchandise under this subsection provided, however, in no case shall these fees exceed two hundred dollars ($200.00) per year.

(c) "Importing of merchandise", or any variation, as used in this subsection, refers to importing of merchandise at wholesale only, and for the purpose of resale. The provisions of this subsection shall not apply to any importing of goods, wares or merchandise where the sale and/or delivery of any goods, wares or merchandise is at retail to the ultimate consumer and/or user of such goods, wares or merchandise.

(d) This subsection shall not apply to vehicles owned and/or operated by an established licensed place of business in the city and used exclusively for such licensed business.

14. Importing Of Merchandise For Retail Sale:

(a) Whenever any business consists of the sale and delivery, at retail, of goods, wares or merchandise from house to house, or place to place, when such business does not maintain and operate an established retail sales store, market or other fixed business in the city for retail sales to the general public, such business shall pay a license fee of fifty dollars ($50.00) per year for each and every vehicle used in the conduct of business.

(b) "Vehicle", as used in this subsection, includes all automobile, push carts, vans, trailers or other means of transportation of persons or property on the public streets.

(c) "Sale at retail", as used in this subsection refers to all sales where the delivery of goods, wares or merchandise is to the ultimate consumer and/or user.

(d) The provisions of this subsection refer only to regularly established and regularly operated retail sales routes, and shall not apply to any transient, sporadic or irregular sales business which shall be classified as itinerant sales under the provisions of subsection (A)15 of this section.

15. Itinerant Vendor, Peddler, Salesman, Solicitor, Etc.:

(a) For the sale or solicitation for sale of any goods, wares or merchandise to the ultimate consumer when the seller has no established place of business in the city, the license fee is twenty dollars ($20.00) per quarter.

(b) Itinerant Christmas tree vendors shall pay a license fee of forty dollars ($40.00) per year except for the following:

(1) Sale of trees as a part of, and on the premises of, an established place of business shall include Christmas tree sales as part of the gross receipts of such business;

(2) Sales of trees solely for the benefit of a charitable or nonprofit organization.

16. Laundromats: The license fee for a place of business containing laundry machines (washers and dryers) for use by the public shall be as follows:

(a) Laundromats with nineteen (19) or more machines at any one location shall be based upon the gross receipts schedule in subsection 4-2-29-2(C) of this chapter.

(b) Laundromats with less than nineteen (19) machines at any one location shall pay thirty dollars ($30.00), minimum licensing fee, for the first machine and then ten dollars ($10.00) per machine, thereafter, on each premises, with a maximum of two hundred dollars ($200.00) at any one location.

17. Palmist, Fortune Teller, Clairvoyant, Etc.: For practicing or engaging in the business of palmist, fortune teller, clairvoyant, phrenologist, astrologer, necromancer or any kindred business, the license fee is five hundred dollars ($500.00) per year or any fraction thereof without proration.

18. Professions And Specified Personal Services:

(a) For the rendering and performing of business and professional services in the classifications specified in this subsection where the profession is leasing or renting space within an established business, a license fee is thirty dollars ($30.00) and is due and payable annually:

Accountant, certified public.

Agent, real estate, all others.

Anesthetist.

Architect.

Assayer.

Attorney.

Auditor.

Barber.

Beautician (cosmetology).

Bookkeeping and accounting.

Broker, real estate, insurance.

Chemists.

Chiropodist.

Chiropractor.

Dental lab (technician).

Dentist, orthodontist.

Designer, structural or building.

Draftsman.

Electrolysis.

Engineer, registered.

Esthetics (skin care).

Foot spa.

Geologist.

Manicuring/nail salon.

Medical lab or technician.

Mortgage companies.

Nurse practitioner.

Oculist, optician, optometrists.

Physician, surgeon, psychiatrist.

Physiotherapist.

Psychologist.

Surveyors, licensed land.

Veterinarian.

(b) In the event of an omission of any profession not listed above, the minimum license fee is thirty dollars ($30.00) per year, per person, so engaged.

(c) Whenever more than one person is engaged in the conduct of a profession listed in this subsection, but not limited to, in association with others of the same profession, who is renting or leasing office space, booth space, etc., the license fee for each such additional person is thirty dollars ($30.00).

19. Rental Cars, Automobiles For Hire, Stages: The license fee for rental cars, automobiles for hire and stages is thirty dollars ($30.00) per vehicle, per year.

20. Secondhand Dealer, Secondhand Furniture Dealer: Any person dealing in, buying, selling or exchanging secondhand household furniture or household goods only; provided, however, that this definition does not include any person, firm or corporation who handles or deals in secondhand household furniture or household goods only as an incident to his regular business, or one who conducts or maintains a furniture store and whose principal business consists of buying, selling or dealing in new and unused furniture or household goods. The license fee for secondhand dealers is forty dollars ($40.00) per year.

21. Shows, Theaters, Carnivals, Exhibitions:

(a) For engaging in the business of operating any theater, playhouse or motion picture house at an established place of business, wholly within a structure designed and constructed for theater or auditorium purposes, the license fee shall be one hundred dollars ($100.00) per year.

(b) For operating any carnival, traveling show, collection of shows and/or attractions, exhibitions, rides, concessions, animal or mechanical, games of skill or chance, wherever conducted, the license fee is five hundred dollars ($500.00) for seven (7) days or less.

(c) Whenever any exhibition consists of a circus, animal exhibition or acrobatic performance, the license fee is two hundred fifty dollars ($250.00) for two (2) performances.

(d) Whenever any exhibition consists solely of an article of public interest contained in, or upon, a single vehicle not operated in connection with any carnival, circus or traveling show, the license fee is thirty dollars ($30.00) for the first day and then ten dollars ($10.00) per day for each exhibit in, or upon, such vehicle.

(e) For open air theaters, tent shows, trade exhibitions; except exhibitions, shows, etc., given for the benefit of churches, schools or charitable organizations, the license fee shall be thirty dollars ($30.00) for the first day and ten dollars ($10.00) per day for each additional day.

22. Solicitor, Salesman, Service Repairman Or Canvasser:

(a) A solicitor, salesman, service repairman or canvasser, for the purpose of this subsection, refers to any person who goes from house to house or place to place, or at any place, soliciting or taking orders for or offering to sell any goods, wares or merchandise for future delivery to the ultimate consumer or user; or soliciting or taking orders for any services or repairing to be performed in the future or doing or performing any services or repairs. The provisions of this subsection shall not apply to any solicitor, salesman, service repairman or canvasser employed by any business maintaining and operating an established place of business in the city.

(b) Every solicitor, salesman, service repairman or canvasser shall pay a registration fee of ten dollars ($10.00) per solicitor plus the tax specified in subsection 4-2-29-2(C) of this chapter.

23. Taxicab: The license fee for operation of a taxi service is forty dollars ($40.00) per vehicle per year.

(a) The fee for a driver's permit as required pursuant to subsection 4-19-28(B) of this title is twenty five dollars ($25.00).

(b) The fee to renew a driver's permit, required pursuant to subsection 4-19-28(H) of this title is fifteen dollars ($15.00).

(c) The fee for the transfer, to another carrier, of any driver's permit, required pursuant to subsection 4-19-28(I) of this title is fifteen dollars ($15.00).

(d) The fee for a duplicate of any driver's permit pursuant to subsection 4-19-28(J) of this title is ten dollars ($10.00), and must be paid at the time the request is made.

24. Trading Stamp Company: The license fee for operation of a trading stamp company is one hundred dollars ($100.00) per year.

25. Trucking, Hauling:

(a) For the business of owning and operating any vehicle and/or vehicles for transportation of property for hire, irrespective of point of origin or destination of haul, where such business has an established place of business within the city, the annual license fee is thirty dollars ($30.00) for eight thousand (8,000) pounds and under carrying capacity and forty dollars ($40.00) for carrying capacity exceeding eight thousand (8,000) pounds.

(b) When the business specified in this subsection has no established place of business, the annual fee for operation of each vehicle operated is forty dollars ($40.00) for eight thousand (8,000) pounds and under carrying capacity and fifty dollars ($50.00) for carrying capacity exceeding eight thousand (8,000) pounds.

26. Wireless Television And Wireless Internet Transmission: The license fee for wireless television and wireless internet transmission or similar devices not subject to section 4-11-1 of this title is five percent (5%) of gross revenue generated within the city limits. (Ord. 794-12, 11-20-2012)

(A) Every business engaged in providing entertainment, recreation or amusement, and not otherwise specifically listed elsewhere in the provisions of chapters 1 through 20 of this title shall pay an annual license fee based upon the gross receipt schedule in subsection 4-2-29-2(C) of this chapter.

(B) The business of providing entertainment, recreation or amusement shall include, but is not limited to, the following:

Billiards, pool.

Bowling.

Miniature golf.

Shooting gallery.

Shuffleboard.

Skating ring. (Ord. 621-94, 12-20-1994)

(A) For the maintaining, operating or carrying on of any business at an established place of business or the performance or rendering of any services within the city when such business, or the rendering of services, is not elsewhere in chapters 1 through 20 of this title, or provided for in any other ordinance.

(B) "Monthly receipts" refers to the average monthly gross receipts for the quarter immediately preceding the issuance and/or renewal of any business license. Upon commencement of a new business not in existence during such preceding quarter the minimum license fee shall be paid. Sales tax collected shall not be included in gross receipts. (Ord. 621-94, 12-20-1994)

(C) The annual license fee shall be based upon the monthly gross receipts and in accord with the following schedule:

(D) In the event any business, under this section, consists entirely of sales at wholesale for purposes of resale to ultimate consumers, the license fee for such complete wholesale business shall be one-half (1/2) of the fee provided in subsection (C) of this section, but in no event less than thirty dollars ($30.00) per year. In the event any licensee operates both a retail and wholesale business at the same premises, the licensee may, at his option, segregate the wholesale from the retail business and obtain a license for each type of business. Upon failure of the licensee to so segregate, the business shall be licensed in accord with the full schedule of fees set forth in subsection (C) of this section.

(E) In the event any business combines both sales of goods or personal property and the rendering of services, the term "monthly receipts" shall include receipts for both sales and services, whether they shall be charged for separately or as a unit price.

(F) No license is required of any person employed solely for wages by any person, firm or corporation in the furtherance of a business regularly licensed by the city.

(G) This section shall include, but not be limited to, the following businesses or any combination thereof:

Accountant, certified public.

Agent, real estate, all others.

Airplane renting, sales or service.

Anesthetist.

Architect.

Assayer.

Attorney.

Auction house.

Auditor.

Automotive sales and service.

Bar and/or cocktail lounge.

Barbershop.

Beauty shop.

Blacksmith.

Bookkeeping and accounting.

Broker, real estate, insurance.

Carpenter.

Chemists.

Chiropodist.

Chiropractor.

• Cleaning and/or dyeing.

• Confectionery wagons.

• Contractors (classification A, B, and C), all builders.

Dental lab (technician).

Dentist, orthodontist.

Designer, structural or building.

Draftsman.

Electrician.

Engineer, registered.

Equipment lease or rental.

Foundry.

Garage.

Geologist.

Gymnasium.

Ice plant.

Itinerant photographer.

Laundry.

Machine shop.

Manufacturer.

Mechanic.

Medical lab or technician.

Mortgage companies.

Oculist, optician, optometrists.

Painter.

Pay or subscription television.

Pharmacy.

Photographer and/or photographic studio.

Physician, surgeon, psychiatrist.

Physiotherapist.

Plumber.

Printing and publishing.

Private detective.

Psychologist.

Repairman.

Restaurant and/or dining room, coffee shop, lunch room, stand or lunch counter.

Retail and/or wholesale merchant.

Service station.

Shoe repairing.

Soda fountain.

Stockyard.

Surveyors, licensed land.

Television cable relay systems.

Travel bureau/ticket agency.

Veterinarian.

Warehouse.

Welder.

The rendering of any service whatsoever.

The rendering of any service or carrying on of any business not provided elsewhere in chapters 1 through 20 of this title, or any other ordinance. (Ord. 794-12, 11-20-2012)

This ordinance shall take effect immediately upon its adoption pursuant to section 36937(d), California Government Code as an ordinance relating to taxes for the usual and current expenses of the city.

Within fifteen (15) days following its adoption, the city clerk of the city shall cause this ordinance to be published once in its entirety in the "Daily Midway Driller", a newspaper of general circulation, printed, published and circulated in the city, together with the names of council members voting for and against the same. (Ord. 623-95, 1-10-1995)