Tehachapi Municipal Code Ch. 5.08 Business Taxes

The business tax ordinance set out in this chapter is adopted.

(Ord. 72-O-384 § 2(part), 1972)

As used in this chapter:

A. "Arcades" means a general enclosure in which is conducted the business of operating or exhibiting any phonograph, graphophone, talking machine, kinetoscope, biograph, projectoscope, or any other instrument or machine of like character, and exhibiting, showing or letting the use of any microscope, lung-tester, muscle-tester, galvanic battery, weighing machine, or machine of like character.

B. "Business" means and includes professions, trades and occupations, and all and every kind of calling, whether or not carried on for profit.

C. "Business tax certificate" means the same as business license, and shall be that document issued as evidence of payment of business taxes provided by this chapter.

D. "City" means the city of Tehachapi, a municipal corporation of the state of California, in its present incorporated form, or in any later reorganized, consolidated, enlarged or reincorporated form.

E. "Collection agency" means an establishment for the collection of accounts, notes, obligations or debts, for others or for a compensation or fee, provided that this shall not apply to attorneys at law.

F. "Collector" means the city clerk or finance director, or other city officer charged with the administration of this chapter.

G. "Contractor" means any person who is required to be licensed as a contractor by the state, or any person who undertakes to or offers to undertake to, or purports to have the capacity to undertake to, or submits a bid to, or does himself or by or through others, construct, alter, repair, add to, subtract from, improve, move, wreck or demolish any building, highway, road, railroad, excavation, or other structure, project, development or improvement, or to do any part thereof, including the erection of scaffolding, or other structures or works in connection therewith. The term "contractor" includes specialty contractor, and further includes any person who contracts to hire out trucks, tractors, excavating or other equipment in connection with a construction project, whether at rates by the hour or day, or for a contract amount.

H. "Gross receipts" means and 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.

1. 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.

2. 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 the 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. As to a retail gasoline dealer, a portion of his receipts from the sale of motor vehicle fuel 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. As to a retail gasoline dealer, the special motor fuel tax imposed by Section 4041 of Title 26 of the United States Code, if paid by the dealer or collected by him from the consumer or purchaser.

I. "Itinerant merchant" means and includes all persons, both principal and agent, who engage in a temporary and transient business for a period less than three months in the city, selling goods, wares or merchandise, and who for the purpose of carrying on such business, hire, lease or occupy any room, building or structure, lot or premises, for the exhibition or sale of such goods, wares and merchandise; provided, that this shall not apply to commercial travelers or selling agents, selling their goods to merchants, dealers or traders, where same is to become a part of such merchant's, dealer's or trader's stock in trade in his regular place of business, whether selling for present or future delivery, by sample or otherwise, as the same are defined in this chapter.

J. "Junk dealers" means any person having a fixed place of business in the city, who engages in the business of buying, selling or otherwise dealing in or acquiring old bottles, scraps, pieces of metal, rags, old rope, or any old or used article not to be used in its former state or condition.

K. "Newspapers, Daily." "Daily newspapers" means daily newspapers with wire service and news-gathering media, and with distribution principally to paid subscribers.

L. "Outdoor Advertising Structures." As defined in this chapter, application shall be to any advertising structure which is at least one hundred feet removed from the place of business to which it refers.

M. "Palmist," "fortuneteller" or "clairvoyant" means and includes every person who carries on, practices or professes to practice the business or art of astrology, palmistry, phrenology, fortunetelling, life reading, cartomancy, clairvoyance, clairaudience, crystal gazing, hypnotism, mediumship, prophecy, augury, divination, magic, or necromancy, and demands or receives a fee for the exercise or exhibition of his art therein, directly or indirectly, either as a gift, donation, or otherwise, or gives an exhibition thereof at any place where admission is charged.

N. "Personal loans, by other than pawnbroker" means every person who engages in the business of lending money, either for himself, or for any other person, upon personal security, evidences of debt, assignments of salary, salary warranty, salary demands, automobiles, or any other personal property, and is required to be licensed by the state under the provisions of those acts known as the California Small Loan Act, or the Personal Property Brokers Act.

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

P. "Purchasers of commercial paper" or "factors" means every person who engages in the business of purchasing for himself, or any other person, automobile contracts, commercial paper, evidences of debt, assignments of debt, assignments of salary, salary warrant, salary demands, timechecks, or other evidences of salary due or to become due, where he or the person he represents was not a party to the originator of the loan document or in any way a contributor to the original obligation.

Q. "Sale" means and includes the transfer, in any manner or by any means whatsoever, of title to property for a consideration; the serving, supplying or furnishing for a consideration of any property; and a transaction whereby the possession of property is transferred and the seller retails the title as security for the payment of the price shall likewise be deemed a "sale." The foregoing definitions shall not be deemed to exclude any transaction which is, or which in effect results in, a sale within the contemplation of law.

R. "Savings and loan associations" means any institution incorporated to conduct, or conducting, the business of receiving and lending money, in accordance with Division 2, Part 1 of the Financial Code of the state, or federal savings and loan associations.

S. "Secondhand furniture dealer" means any person dealing in, buying, selling or exchanging secondhand household furniture or household goods only; provided, however, that this definition shall 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 household furniture or household goods.

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

U. "Swap meet" means any event which meets all of the following requirements:

1. The place or location at which the event is held has been advertised by any means whatsoever as a place or location to which members of the public, during a specified period of time, may bring identifiable, tangible personal property and exhibit it for sale or exchange;

2. A fee is charged, payable to the operator or organizer of the event, either in the form of a charge for general admission to the place or location where the event is held, or a charge for the privilege of exhibiting identifiable, tangible personal property at such an event. The charge for exhibiting identifiable, tangible personal property may be a fixed amount, or a percentage of all sales made, or of the value of the property exchanged.

V. "Video taping and film making" means the filming or video taping for commercial purposes of movies, music videos, commercials, or other similar activity.

(Ord. 00-02-655 § 2, 2000; Ord. 85-06-512 § 1, 1985; Ord. 72-O-384 § 2(1), 1972)

The ordinance codified in this chapter is enacted solely to raise revenue for municipal purposes, and is not intended for regulation.

(Ord. 72-O-384 § 2(2), 1972)

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 division of the ordinances or municipal code of the city, and shall remain subject to the regulatory provisions of other ordinances.

(Ord. 72-O-384 § 2(3), 1972)

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 of the state of California.

B. In any 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, he may apply 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. The applicant shall, by sworn statement and supporting testimony, show his methods of business, 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 tax for the applicant, an amount that is reasonable and nondiscriminatory; or, if the business tax has already been paid, shall order a refund of the amount over and above the business tax so fixed.

C. In fixing the business tax to be charged, the collector shall have the power to base the business tax upon a percentage of gross receipts, or any other measure which will assure that the business tax assessed shall be uniform with that assessed on businesses of like nature, so long as the amount assessed does not exceed the license tax as prescribed by this chapter.

D. Should the collector determine the gross receipts measure of business 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 payment of the amount of business tax therefor; provided, that no additional business tax during any one calendar year shall be required after the business tax certificate holder shall have paid an amount equal to the annual business tax as prescribed in this chapter.

(Ord. 72-O-384 § 2(8), 1972)

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

(Ord. 72-O-384 § 2(4), 1972)

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 of California from the payment of such taxes as are herein prescribed.

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 the provisions of this section, upon proof that the exempt holder of business tax certificate is entitled to the exemption as provided herein.

D. Notwithstanding anything herein contained, no license shall be required to be obtained or taxes paid by the following persons or businesses:

All persons who have been honorably discharged from military or marine service of the United States, who are physically unable to obtain a livelihood by manual labor, and who shall be qualified electors of the state, shall be permitted to vend, hawk and peddle any goods, wares, merchandise, fruits or vegetables (not otherwise prohibited by ordinance or law) in the city, without paying a license fee therefor, and upon the presentation of his certificate of discharge to the tax collector, and showing proof of his identity as the person named therein, and the further proof of his physical disability, the tax collector shall, and he is hereby authorized to issue to such honorably discharged soldier, sailor, marine or airman, a permit free of charge.

(Ord. 72-O-384 § 2(9), 1972)

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. 72-O-384 § 2(10), 1972)

A business tax certificate shall be issued, but the provisions of this chapter shall not be deemed or construed to require the payment of a tax:

A. For conducting any business by any institution or organization which is conducted, managed or carried on wholly for charitable purposes and from which profit is not derived, either directly or indirectly, by any person;

B. For conducting any entertainment, concert, exhibition or lecture on scientific, historical, literary, religious or moral subjects, whenever the receipts thereof are to be distributed to any church or school, or to any religious or benevolent purpose within the city;

C. For conducting any entertainment, dance, concert, exhibition or lecture by any religious, charitable, fraternal, educational, military, state, county or municipal organization or association, whenever the receipts thereof are to be for the purpose and objects for which such organization or association was formed, and from which profit is not derived, either directly or indirectly, by any person;

D. By any person furnishing full-time or part-time day care service to not more than six children;

E. By any person, company or firm providing work, material or services exclusively for the city, as a result of an award of bid or negotiated contract, written or verbal, by the city council.

(Ord. 76-05-414 § 1, 1976: Ord. 72-O-384 § 2(9.5), 1972)

When any person shall, by use of signs, circulars, cards, telephone book, or newspapers advertise, hold out or by any other means 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. 72-O-384 § 2(7), 1972)

A. Every person required to have a business tax certificate under the provisions of this chapter shall make application as hereinafter prescribed for the same to the collector, 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 the 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 use 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, tax 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. 72-O-384 § 2(11), 1972)

A. Upon application by a person for the first business tax certificate to be issued under this chapter, 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:

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 residence 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 residence 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 residence 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 him to issue the type of business tax certificate applied for.

B. If the amount of the license 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 license to be issued. Such estimate, if accepted by the collector as reasonable, shall be used in determining the amount of license tax to be paid by the applicant; provided, however, the amount of the license tax so determined shall be tentative only, and such person shall, within thirty days after the expiration of the period for which the license was issued, furnish the collector with a sworn statement, upon a form furnished by the collector, showing the gross receipts during the period of the license, and the license tax for such period shall be finally ascertained and paid in the manner provided by this chapter for the ascertaining and paying of renewal license taxes for other businesses, after deducting from the payment found to be due the amount paid at the time such first license was issued. The collector shall not issue to any such person another business tax certificate, for the same or any other business, until such person shall have furnished to him the sworn statement and paid the business tax as herein required.

(Ord. 72-O-384 § 2(12), 1972)

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, 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 in this chapter to be a person are regarded as having the real or ultimate ownership of such corporation or other entity.

(Ord. 02-01-659 § 2 (part), 2002; Ord. 72-O-384 § 2(19), 1972)

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 at the same location, and each business tax certificate shall authorize the holder to transact and carry on only the 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 establishments; and provided further, that any person conducting two 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 his 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.

(Ord. 73-O-395 § 1, 1973: Ord. 72-O-384 § 2(6), 1972)

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 keep the business tax certificate upon his person 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 symbols have been issued shall keep firmly affixed upon each vehicle, device, machine or piece of equipment the identifying sticker, tag, plate or symbol which has been issued therefor, 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 herein, 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 permit its use by another person.

(Ord. 72-O-384 § 2(21), 1972)

In all cases, the applicant for the renewal of a business tax certificate shall submit to the collector, for his 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 him to ascertain the amount of the business tax to be paid by the applicant pursuant to the provisions of this chapter.

(Ord. 72-O-384 § 2(13), 1972)

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 filing by the business tax certificate holder of a statement of such fact, and at the time of filing such statement, paying the collector a duplicate fee of five dollars.

(Ord. 02-01-659 § 2 (part), 2002; Ord. 72-O-384 § 2(20), 1972)

A. 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 of source of income, profits, losses, expenditures, or any particular thereof, set forth in any statement or application, or to permit any statement or application, or copy of either, or any book containing any abstract or particulars thereof, to be seen or examined by any person.

B. Provided, nothing in this section shall be construed to prevent:

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

2. The disclosure of information to, or the examination of records by, federal or state officials, or the tax officials 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;

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

4. The disclosure, after the filing of a written request to that effect, to the taxpayer himself, or to his successors, receivers, trustees, executors, administrators, assignees and guarantors, if directly interested, of information as to the items included in the measure of any paid tax, any unpaid tax, or amount 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;

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

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

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

8. 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. 72-O-384 § 2(15), 1972)

A. No statements 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, his deputies, or authorized deputies 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 years.

C. No person required to keep records under this section shall refuse to allow authorized representatives of the collector to examine such records at reasonable times and places.

(Ord. 72-O-384 § 2(14), 1972)

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 exceeding thirty days, and in such case to waive any penalty that would otherwise have accrued; except that ten percent simple interest shall be added to any tax determined to be payable.

(Ord. 72-O-384 § 2(18), 1972)

A. If any person fails to file any required statement within the time prescribed, or if after demand therefor made by the collector he fails to file a corrected statement, 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 as he may be able to obtain.

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 Tehachapi, postage prepaid, addressed to the person so assessed at his last known address.

C. Such person may, within fifteen days after the mailing or serving of such notice, make application in writing to the collector for a hearing on the amount of the business tax. If such application is made, the collector shall cause the matter to be set for hearing, within fifteen days, before the city council. The collector shall give at least ten days' notice to such person of the time and place of hearing, in the manner prescribed in this chapter for serving notices of assessment. The council shall consider all relevant evidence produced, and shall make findings thereon, which shall be final. Notice of such findings shall be served upon the applicant in the manner prescribed above for serving notices of assessment.

(Ord. 72-O-384 § 2(16), 1972)

Any person aggrieved by any decision of the collector with respect to the issuance or refusal to issue such business tax certificate may appeal to the city council by filing a notice of appeal with the clerk of the council. The council shall thereupon fix a time and place for hearing such appeal. The clerk shall give notice to such person of the time and place of hearing by serving it personally, or by depositing it in the United States Post Office at Tehachapi, postage prepaid, addressed to such person at his last known address. The council shall have authority to determine all questions raised on such appeal. No such determination shall conflict with any substantive provision of this chapter.

(Ord. 72-O-384 § 2(17), 1972)

A. Unless otherwise specifically provided, all annual business taxes, under the provisions of this chapter, shall be due and payable in advance on the first day of July each year, provided that business taxes covering new operations, commenced after the first day of July, may be prorated for the balance of the business period.

B. Except as otherwise herein provided, business taxes, other than annual, required hereunder shall be due and payable as follows:

1. Semiannual business taxes, on the first day of January and the first day of July of each year;

2. Quarterly business taxes, on the first day of January, April, July and October 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. 72-O-384 § 2(22), 1972)

Every person who engages in business within the city, except those businesses set forth in Section 5.08.310, shall pay an annual business tax based upon gross receipts, at the rates to be calculated to the nearest cent, as set forth below for the following classifications:

Rates

Classifications

Classification A, Professional

Appraiser

Architect

Assayer

Attorney at law

Auditor or accountant

Bacteriologist

Chemist or chemical laboratory

Chiropractor

Civil engineer

Collection agency

Dental laboratory

Dentist

Electrical engineer

Geologist

Hydraulic or mining engineer

Insurance adjuster or broker

Mechanical engineer

Medical laboratory

Oculist

Optician

Optometrist

Osteopath

Physician

Podiatrist

Real estate agent

Stock broker, securities and commodities broker

Structural engineer

Surgeon

Surveyor

Veterinarian

All other professions not hereinabove specifically set forth, and other businesses not specifically set forth in this chapter, will be classified in the above category.

Classification B, Manufacture and Other Services

Amusement rides, as permanent business in city

Bail bond broker

Bakeries

Barber college or school

Barbershop, each chair

Bedsprings and mattress manufacturing

Beauty college or school

Beauty shop, each operator

Billiard or pool tables, each table other than coin-operated (See Chapter 5.04)

Book publishing and printing

Confectioners

Contractors and subcontractors, all types

Dairy product manufacturers

Dry cleaning plants and agencies

Foundries

Fruit and vegetable canneries

Gardener or landscaper

Golf course, miniature

Health club

Hospitals

Hotels, lodginghouses and motels (See Chapter 5.04)

Iron and steel fabricators

Junk dealer

Laundry and coin-operated laundry

Linen supply

Machine shops

Manufacturing of agricultural or industrial chemicals

Manufacturing of bodies for automobiles, buses or trucks

Manufacturing of concrete, gypsum or plaster products

Manufacturing of paints, varnishes and lacquers

Masseur

Maternity homes

Meat and provisions packers

Mortuaries

Newspapers, gross receipts computed on advertising, printing and selling of office supplies

Owners, suppliers and/or operators of pinball and marble games and other amusement devices, unless included as part of another category (See Chapter 5.04)

Pawnbroker

Personal loans by other than pawnbroker

Photographer

Printers

Private detective, process server

Private patrol and/or watchman

Renting of automobiles, trucks, trailers and other equipment and tools

Rest homes

Sanitoriums

Schools, dancing

Schools, secretarial, trade, etc. (public schools excepted)

Shoe shining

Soft drink bottlers

Swap meet

Taxi, each vehicle (See Chapter 5.28)

Tree trimming

Video taping or film making

Water companies not under city franchise

Manufacturers and other businesses not specifically set forth in this chapter will be classified in the above category.

Classification C, Retail

Automobile dealers

Automobile wrecking

Bowling alleys

Gasoline and oil distributors

Gasoline service stations

Ice depot and production

Public utilities, exclusive of any gross receipts attributable to interstate commerce (See Section 5.08.080)

Restaurants, bars and taverns

Retailers and other businesses not specifically set forth in this chapter will be classified in this category

Retail milk trucks

Rock, sand, gravel, dirt, mixed concrete, etc.

Secondhand furniture dealer

Skating rinks

Solicitors of advertising, door-to-door or telephone solicitors, retail, each solicitor (excludes salesmen who are employees of a licensed dealer in the city)

Storage and warehousing as businesses

Theaters and movie houses

Vending and dispensing machines (coin-operated) which dispense goods, wares, merchandise or other tangible property (Exceptions: Postage stamp machine, newspaper machine)

Vending machine operators

Wholesale and other businesses not specifically set forth in this chapter will be classified in the above category.

(Ord. 02-01-659 §§ 1, 2 (part), 2002; Ord. 00-02-655 § 3, 2000; Ord. 85-06-512 § 2, 1985; Ord. 83-05-487 §§ 1-3, 1983; Ord. 72-O-384 § 2(31), 1972)

A. In any case where a business tax certificate holder or an applicant for a business tax certificate believes that his individual business is not assigned the proper classification under this chapter because of circumstances peculiar to it, as distinguished from other businesses of the same kind, he may apply to the collector for reclassification. Such application shall contain such relevant information as the collector may deem necessary and require in order to determine whether the applicant's individual business is properly classified. The collector shall then conduct an investigation, following which he shall assign the applicant's individual business to the classification shown to be proper on the basis of such investigation.

B. The proper classification is that classification which, in the opinion of the collector, most nearly fits the applicant's individual business. The reclassification shall not be retroactive, but shall apply at the time of the next regularly ensuing calculation of the applicant's tax. No business shall be classified more than once in one year.

(Ord. 72-O-384 § 2(32), 1972)

A. The collector shall notify the applicant of the action taken on the application for reclassification. Such notice shall be given by serving it personally, or by depositing it in the United States Post Office at Tehachapi, postage prepaid, addressed to the applicant at his last known address. The applicant may, within fifteen days after the mailing or serving of such notice, make a written request to the collector for a hearing on his application for reclassification. If such request is made within the time prescribed, the collector shall cause the matter to be set for hearing before the city council within thirty days. The collector shall give the applicant at least ten days' notice of the time and place of the hearing, in the manner prescribed above for serving notice of the action of the application for reclassification. The council shall consider all evidence adduced, and its findings thereon shall be final. Written notice of such findings shall be served upon the applicant in the manner prescribed above for service of notice of the action taken on the application for reclassification.

(Ord. 72-O-384 § 2(33), 1972)

The annual business tax for advertising services shall be as follows:

A. Outdoor advertising structures, twenty-five dollars each structure;

B. Bus benches containing advertising, five dollars each bench;

C. Sound vehicle or system, twenty-five dollars for each vehicle or system.

(Ord. 83-05-487 § 3(part), 1983: Ord. 72-O-384 § 2(35.C), 1972)

Every person operating amusement machines, video games and games of skill or science, when they are incidental to other uses or businesses, shall pay a business license tax of twenty-five dollars per machine.

(Ord. 83-05-487 § 3(part), 1983: Ord. 72-O-384 § 2(35.B), 1972)

For all operators engaged in the business of arcades, the business license tax is five hundred dollars for the first fifty thousand dollars of gross receipts or fraction thereof, plus ten percent of gross receipts in excess of fifty thousand dollars, or, at the option of the licensee, a flat rate of twenty-five dollars per machine.

(Ord. 83-05-487 § 3(part), 1983: Ord. 72-O-384 § 2(35.A), 1972)

For all apartment complexes consisting of four units or more, the business license tax shall be calculated as follows: a flat fee of forty dollars, plus five dollars for each unit.

For all dwellings and apartment complexes consisting of less than four units, the business license tax shall be calculated as follows: a flat fee of forty dollars.

(Ord. 02-01-659 § 3 (part), 2002)

(Ord. No. 25-04-782, § 3, 10-20-2025)

For all mobilehome and trailer parks, the business license tax shall be calculated as follows: a flat fee of fifty dollars, plus three dollars for each unit.

(Ord. 02-01-659 § 3 (part), 2002)

Every person transacting and carrying on the businesses enumerated in this section shall pay a business tax, as follows:

Flat Rate

(Ord. 00-02-655 § 4, 2000; Ord. 85-06-512 § 3, 1985; Ord. 83-05-487 § 4, 1983: Ord. 72-O-384 § 2(34), 1972)

Every person not having a fixed place of business within the city, and not being otherwise taxed or classified in this chapter, who delivers goods, wares or merchandise of any kind by vehicle, or who provides any service by the use of vehicles in the city, shall pay a business tax of twenty-five dollars per vehicle annually; provided, that any such person may elect to pay a license tax under Classification C of Section 5.08.240, measured by the gross receipts from business done within the city at retail direct to the consumer, or as in the first paragraph of Section 5.08.240, measured by gross receipts.

(Ord. 72-O-384 § 2(35), 1972)

Every person not having a fixed place of business within the city who engages in business within the city and is not subject to the provisions of Section 5.08.320 of this chapter, shall pay a business tax at the same rate prescribed in this chapter for persons engaged in the same type of business from and having a fixed place of business within the city.

(Ord. 72-O-384 § 2(36), 1972)

A. For failure to pay a business tax when due, the collector shall add a penalty of ten percent of the business tax on the last day of each month after the due date thereof, providing that the amount of such penalty to be added shall in no event exceed fifty percent of the amount of the business tax due.

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 ten-percent annual interest upon the balance, in monthly installments, or more often, extending over a period of not to exceed one year.

C. 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 tax certificate shall be revocable by the collector within thirty 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's fees.

D. The execution of such an agreement shall not prevent the prior accrual of penalties on unpaid balances at the rate provided hereinabove, 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 the person shall not be in breach of the agreement.

(Ord. 72-O-384 § 2(23), 1972)

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

(Ord. 72-O-384 § 2(27), 1972)

No refund of an overpayment of taxes imposed by this chapter shall be required, 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, in the manner prescribed by him. When he determines from the evidence presented to him that an overpayment has been made, the collector may refund the amount overpaid.

(Ord. 72-O-384 § 2(24), 1972)

Where a certificate holder has ceased doing business, a refund of an unused period of a business tax certificate may be granted upon the filing of a written request to the collector; provided, that any refund shall be made on only unused full calendar quarters, and shall not be made for any calendar quarter in which the business covered thereunder was conducted for any period of time. When the collector determines that the business which is the subject matter of the business tax certificate has terminated, the collector may refund a pro rata amount of such business tax equal to the remaining calendar quarters of the business tax paid but still unused.

(Ord. 72-O-384 § 2(25), 1972)

A. 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 of the ordinance codified in this chapter, nor be construed as a waiver of any business tax or any penal provision applicable to any such violation, nor be construed to affect the validity of any bond or cash deposit required by any ordinance to be posted, filed or deposited, and all rights and obligations thereunto appertaining shall continue in full force and effect.

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

(Ord. 72-O-384 § 2(29), 1972)

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. 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. 72-O-384 § 2(30), 1972)

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

B. The collector, in the exercise of the duties imposed upon him under this chapter, and acting through his deputies or duly authorized assistants, shall examine or cause to be examined all places of business in the city to ascertain whether the provisions of this chapter have been complied with.

C. The collector and each and all of his assistants, and any police officer of 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 herein, and demand an exhibition of the certificate. Any person having such business tax certificate theretofore issued, in his possession or under his control, who wilfully 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 chapter.

D. It shall be the duty of the collector and each of his assistants to seek a complaint from the appropriate authority to be filed against any and all persons found to be violating any provisions of this chapter.

(Ord. 72-O-384 § 2(26), 1972)

A. No business tax certificate issued under the provisions of this chapter, or the payment of any tax required under the provisions of this chapter shall be construed as authorizing the conduct or continuance of any illegal business, or of a legal business in an illegal manner, or to conduct within the city the business for which a business tax certificate has been issued, without complying with all the provisions of the ordinances of the city, and state and federal laws, including but not limited to those requiring a permit from any board, commission, department or office of the city.

B. The collector shall not issue any business tax certificate, other than a renewal business tax certificate, to any fixed place of business within the city until such time as it is shown that the business has met the requirements of the zoning, building, fire, health and permit codes of the city, the county, or the state. For the purpose of providing the requisite evidence of such compliance, the collector will provide the forms for signature of the appropriate offices.

C. A failure to comply with the aforesaid shall constitute grounds for refusal, suspension or revocation of the business tax certificate.

(Ord. 72-O-384 § 2(5), 1972)

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

(Ord. 72-O-384 § 2(28), 1972)

Any person knowingly violating any of the provisions of this chapter relating to the requirements of procuring a business tax certificate, or the requirements of displaying a business tax certificate, or the requirements of providing and certifying information required by this chapter, or knowingly misrepresenting to any officer or employee of the city any material fact in providing the information required by this chapter shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be punishable by a fine of not more than five hundred dollars, or by imprisonment in the county jail for a period of not more than six months, or by both such fine and imprisonment.

(Ord. 72-O-384 § 2(37), 1972)