Tiburon Municipal Code Ch. 4 Business Licenses

For the purposes of this chapter, the following words and phrases shall have the meanings respectively ascribed to them by this section:

Branch establishment. A secondary location of a business or the operation and transaction of business at a location other than that of the primary business; provided, that warehouses and distributing plants used in connection with and incidental to a business licensed under the provisions of this chapter shall not be deemed to be separate places of business or branch establishments.

Building, contracting and subcontracting. The business carried on as a contractor by any person engaged in building, lathing, acoustical installation, plastering, paving, cement and concrete work, painting, decorating, paperhanging, metalwork, heating and ventilating, house and building moving and wrecking, electrical work, plumbing, structural work, well drilling, pest control, awning work, burglar alarm installation, etc.

Business. Professions, trades and occupations and every kind of calling carried on for profit.

Fiscal year. The period from July 1 of one year through June 30 of the following year.

Gross profit. The excess of gross receipts over the expenditures directly involved in production or purchase of the commodity sold, including the adjustment for opening and closing inventory.

Gross receipts. The total amount of the sales price of all sales and the total amount charged or received 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.

Such term shall mean the gross receipts of the year preceding the beginning of the annual license period.

Included in gross receipts shall be all receipts, cash, credits and property of every kind or nature, without any deduction therefrom on account of the cost of the property sold, the cost of the materials used, labor or services costs, interest paid or payable, or losses or other expenses whatsoever.

Excluded from gross receipts shall be cash discounts allowed and taken on sales; credit allowed on property accepted as part of the purchase price and which property may later be sold; any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser, such part of the sale price returned by purchasers upon recision of the contract of sale as is refunded either in case or by credit; 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.

In computing gross receipts under the provisions of this chapter, there may be deducted the amount of gross receipts which has been the measure of a license tax paid to any other town.

(Ord. No. 274 N.S., § 1 (part))

This chapter is enacted primarily to raise revenue for municipal purposes, and is not intended for regulation, except as provided otherwise in this chapter.

(Ord. No. 274 N.S., § 1 (part))

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

This chapter shall not be construed to require any person to obtain a license prior to doing business within the town if such requirement conflicts with the Constitution of the United States or of the state or any applicable statutes.

Persons not required to obtain a license prior to doing business within the town because of conflict with the Constitution of the United States or of the state or any applicable statutes shall not be liable for the payment of the tax imposed by this chapter.

A separate license shall be obtained for each branch establishment and each separate type of business at the same location; provided, that separate types of business at the same location which are operated under one ownership may be licensed under the main or primary business at that location, and the combined gross receipts reported for license purposes.

(Ord. No. 274 N.S., § 1 (part))

Persons required to pay a license tax for transacting and carrying on any business under this chapter shall not be relieved from the payment of any fees for the privilege of carrying on any similar or related activity required under this Code or any other ordinance of the town, and shall remain subject to the regulatory provisions thereof.

(Ord. No. 274 N.S., § 1 (part))

(a) Mandatory exemptions. 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 to municipal corporations of such fees as prescribed in this chapter.

None of the license taxes provided for by this chapter shall be so applied as to occasion an undue burden upon interstate commerce.

(b) Charitable organizations. The provisions of this chapter shall not be deemed or construed to require the payment of a license fee to conduct, manage or carry on any business, occupation or activity, from any institution or organization which is conducted, managed or carried on wholly for the benefit of charitable purposes and from which profit is not derived, either directly or indirectly, by any person or which has qualified for tax exempt status under federal or state law.

Nothing contained in this section shall be deemed to exempt any such institution or organization from complying with the provisions of this Code or any other ordinance of the town requiring a permit from the town council or a certificate of compliance from any officer to conduct, manage or carry on any profession, trade, calling or occupation specified in this chapter.

(c) Veterans. No license tax payable hereunder shall be payable by any person who has received an honorable discharge or release from active duty in one of the United States armed services, who is physically unable to obtain a livelihood by manual labor; provided, that the veteran files with the town clerk proof of his right to such exemption as set forth in this section.

The exemption provided for in this subsection is personal to the veteran and no license issued hereunder shall be assigned or transferred, and no person except the person named in such license certificate shall be permitted to carry on the business authorized.

(d) Public utilities. The provisions of this chapter shall not be deemed or construed to require payment of any license fee by any public utility which pays to the town a tax under a franchise or similar agreement.

(e) Publication or sale of newspapers. The provisions of this chapter shall not apply to the publication or sale of newspapers regularly issued at average intervals not exceeding three months. This exemption does not apply to receipts from job printing.

(f) Insurance agents and insurance companies. In accordance with article XIII, section 14-4/5 subdivision (f) of the state Constitution, this chapter shall not apply to insurance companies or insurance agents.

(g) Isolated or occasional transactions. The provisions of this chapter shall not apply to persons having no fixed place of business within the town and who shall come into the town for the purpose of transacting a specific item of business, upon the request of a prospective patient, client or customer; provided, that this exemption shall not apply if the same person shall come into the town for the purpose of transacting business therein or who shall transact business therein three or more times during any calendar year.

(h) Statement required. Any person claiming an exemption under this section, in addition to the information required in subsection (a) of section 4-6, shall file also a verified statement with the town clerk stating the facts upon which exemption is claimed.

Any person claiming an exemption pursuant to subsection (c) of this section in particular shall include with the information required by this subsection, the following information:

(1) A certificate of honorable discharge from any of the armed forces of the United States, or a certified or exemplified copy thereof.

(2) A certificate of disability signed by any practicing physician or surgeon employed by the United States Government, the county, the town or any physician or surgeon engaged in private practice in the town.

(3) Two copies of a photograph of the applicant taken within three years prior to the date of application, one of which shall be attached to the license certificate, if the same is issued, and the other to be retained by the town clerk.

The town clerk may revoke any license granted pursuant to the provisions of this subsection upon information that the licensee is not enTitled to the exemption claimed.

(Ord. No. 274 N.S. § 1 (part))

(a) Generally. Every person required to have a license under the provisions of this chapter shall make application for the same to the town clerk on the form provided, giving the following information:

(1) The name of the person applying for the license.

(2) The name of the business to be licensed.

(3) The place where such business is to be transacted and carried on.

(4) Statement of gross receipts, as required in subsection (b) of this section.

(5) Such other information as may be required by the town clerk.

(b) Licenses based on gross receipts. Every person engaged in business of any kind whatsoever or furnishing any service in the town not otherwise specifically taxed or licensed by other provisions of this chapter, and having a regularly established or fixed place of business in the town, shall between January 1 and March 1 of each year file with the town clerk a statement showing, with deductions as permitted in this chapter, the gross sales of such businesses during the calendar year immediately preceding the date on which said statement is filed. If the business is owned, conducted or carried on by a firm or copartnership, such statement shall be signed and filed by one of the members or partners. If the business is owned, conducted or carried on by a corporation, such statement shall be signed and filed by its president, vice president, secretary, assistant secretary, treasurer, assistant-treasurer, chief accounting officer or managing agent. The town clerk, or any deputy town clerk, may, in all cases, examine the books and accounts of any person required to file such statement, for the purpose of verifying the same or for the purpose of determining the amount of gross receipts of such person. All statements filed pursuant to the provisions of this section shall be confidential and shall not be subject to public inspection.

It shall be the duty of the town clerk to so preserve and keep such statements that the contents thereof may not become known, except to the person charged by law with the administration of this chapter and except when it is necessary to divulge such information for the purpose of enforcing the provisions of this chapter. Any person who wilfully files a false statement of gross receipts shall be guilty of a violation of this Code. In the case of businesses rendering services, the gross revenue from services rendered shall be considered equivalent of gross sales. In the case of businesses making sale and rendering services, the gross revenue from both sales and services shall be considered the equivalent of gross sales.

Thereupon the town clerk shall issue and deliver to such person a business license as provided elsewhere in this chapter and collect fees for one year commencing on such date above mentioned.

If at the time of filing application for a business license, the applicant is unable to produce records of the amount of the sales and services for the business for which application is made for the calendar year immediately preceding the date of such application, such person shall pay a business license tax of one hundred dollars, or the amount set forth in the schedule of section 4-12, based on applicant's signed statement of anticipated gross receipts, whichever is greater.

(c) Failure to file statement and produce records. If any person fails to file any required statement or produce any required records within the time prescribed, or if after demand therefor made by the town clerk he fails to file a corrected statement or produce the required records, the tax collector may determine the amount of license tax due from such person by means of such information as he may be able to obtain.

If such determination is made, the town clerk shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States Post Office at the town, postage prepaid, addressed to the person so assessed at his last known address.

(d) Statement not conclusive. No statements shall be conclusive as to the matters set forth therein, nor shall the filing of the same preclude the town from collecting by appropriate action such sum as is determined to be 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 town clerk, who is authorized to examine, audit and inspect such books and records of any licensee or applicant for license as may be necessary in their judgment to verify or ascertain the amount of license fee due.

(e) Information confidential. Any information furnished or secured pursuant to this chapter shall be confidential. Any unauthorized disclosure or use of such information by any officer or employee of the town shall constitute a violation of this Code and such officer or employee shall be subject to the penalty provisions of this Code in addition to any other penalties provided by law.

(f) Every application for a business license shall be accompanied by an administrative fee of ten dollars. This charge shall be in addition to the applicable tax for the license and shall be considered a debt to the town under section 4-8 of this chapter.

(Ord. No. 274 N.S., § 1(part); Ord. No. 301 N.S., § 2(a); Ord. No. 409 N.S., § 1)

(a) Due dates. Unless otherwise specifically provided, the following due dates shall be applicable to this chapter.

(1) All annual license taxes measured by gross receipts or by flat fee shall be due and payable, in advance, on January 1 of each year, and shall be considered delinquent if not paid by March 1 of each year, unless otherwise provided in subsection (a)(2) of this section.

(2) In the case of a first annual license, the license tax may be prorated at the rate of one-twelfth of the tax for each month, or fraction thereof, remaining in the calendar year in which application for such license is made.

(3) All daily, flat rate license taxes shall be due and payable each day, twenty-four hours in advance.

(b) Penalties for failure to pay when due. For failure to pay a license tax when due, the town clerk shall add a penalty of ten percent of such license tax for each month or fraction of a month, after the due date thereof; provided that the amount of such penalty to be added shall in no event exceed one hundred percent of the amount of the license tax due. Provided further, that an administrative charge of ten dollars shall become due and payable in addition to the penalty.

(c) Extension of time. The town clerk may, for good cause shown, extend the time for filing any required sworn statement for a period not exceeding thirty days, and in such case waive any penalty that would otherwise have accrued. He shall be further authorized, by consent of the town council, to compromise any claim as to amount of license tax due.

(Ord. No. 274 N.S., § 1(part); Ord. No. 301 N.S., §§ 1(a), 2(b))

The amount of any license tax, penalty, administrative charge, or any combination of these, imposed by the provisions of this chapter shall be deemed a debt to the town. An action may be commenced in the name of the town in any court of competent jurisdiction for the amount of any delinquent license tax, penalties and administrative charges. Interest at the rate of ten percent per annum shall be due and payable on any license tax not paid when due, and on any penalty and administrative charge imposed by this chapter. In the event suit is instituted by the town to collect any monies due the town under the provisions of this chapter, the town shall be entitled to reasonable attorney's fees, the sum to be fixed by the court.

(Ord. No. 274 N.S, § 1(part))

All licenses issued under this chapter shall be kept and posted in the following manner:

(a) Any licensee transacting and carrying on business at a fixed place of business in the town shall keep the license posted in a conspicuous place upon the premises where such business is carried on.

(b) Any licensee transacting and carrying on business but not operating at a fixed place of business in the town shall keep the license on his person at all times while transacting and carrying on such business.

(c) Every person driving, operating or having control of any vehicle or other means or instrumentality for which a license is required under the provisions of this chapter shall have the license issued for the particular vehicle, means or instrumentality firmly fixed thereto in a place readily accessible and so located on the vehicle, means or instrumentality that the same is plainly visible at all times.

(Ord. No. 274 N.S., § 1(part))

A duplicate license certificate may be issued by the town clerk to replace any license previously issued under this chapter which has been lost or destroyed, upon the licensee filing a statement of such fact, and at the time of filing such statement, paying to the town clerk a fee of five dollars for such duplicate certificate.

(Ord. No. 274 N.S., § 1(part))

(a) Applicability. Any person, managing, conducting or carrying on in the town any business, trade, or calling or occupation or rendering any of the services specifically set forth in this section, shall pay the license fee set opposite the name of such business, trade or calling or occupation, in accordance with the schedule set forth in this section, which fees are intended to be and shall be collected for the purpose of raising revenue for the town.

(b) Scheduled business.

BUILDING CONTRACTORS:

DELIVERY BUSINESSES:

LIVING ACCOMMODATIONS:

VIDEO AMUSEMENT DEVICES:

OTHER LICENSES:

COMMERCIAL FILMING OF ANY TYPE:

RETAIL GROCERY STORES:

SOLICITORS:

(Ord. No. 274 N.S., § 1 (part); Ord. No. 301 N.S., §§ 1(b); Ord. No. 318 N.S., § 2; Ord. No. 409 N.S., § 2)

Every person who engages in business of any kind, and is not otherwise specifically taxed or licensed under the provisions of this chapter, and has a regularly established or fixed place of business in the town, shall pay a license tax on gross receipts, in accordance with the following schedule:

ANNUAL BUSINESS LICENSE TAX

SCHEDULE

(Ord. No. 274 N.S., § 1(part); Ord. No. 301 N.S., § 1(c))

(a) It shall be the duty of the town clerk, and he is directed, to enforce all of the provisions of this chapter, and the chief of police or other designated official shall render such assistance in the enforcement hereof as may from time to time be required by the town clerk or the town council.

The town clerk 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 town to ascertain whether the provisions of the chapter have been complied with.

The town clerk and each of his assistants and any police officer shall have the power and authority to enter, free of charge, and at any reasonable time, any place of business required to be licensed and demand an exhibition of its license certificate.

No person having such license certificate theretofore issued in his possession or under his control shall wilfully fail to exhibit the same on demand. It shall be the duty of the town clerk and each of his assistants to cause a complaint to be filed against any persons found to be violating any of such provisions.

No license issued under the provisions of this chapter shall be construed as authorizing the conduct or continuance of any illegal or unlawful business.

(b) The violation of any federal statute, state statute, this Code or any other town ordinance by any person holding a license from the town, or by any of the holders of such license in connection with the operation of the business for which such license is issued, shall be grounds for the revocation of such license after a hearing held before the town council at which the licensee may have an opportunity to be heard before the council. If at such hearing the town council determines that such a violation has occurred or that the continuance of the holding of the license in the business covered by such license will be contrary to the general welfare, it may declare such license revoked. Written notice of any such hearing shall be personally served upon the licensee five days before such hearing. If service cannot be made in the foregoing manner, then a copy of such notice may be mailed to such licensee at least five days prior to the hearing. Any such license may be suspended by the town council pending such hearing; provided, that the town council declares that public health or safety requires it, after twenty-four hours written notice is left at the place of business of the license holder. Such notice shall state the grounds of suspension.

(c) All remedies prescribed under this chapter shall be cumulative and the use of one or more remedies by the town shall not bar the use of any other remedy for the purpose of enforcing the provisions of this chapter.

Any person violating any of the provisions of this chapter or knowingly or intentionally misrepresenting to any officer or employee of this town any material fact in procuring the license or permit herein provided for 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.

(d) Any person who pays for any tax, fee or penalty required by this chapter by check which check is returned to the town for insufficient funds shall pay a penalty of fifteen dollars in addition to any other fees due the town.

(Ord. No. 274 N.S., § 1(part); Ord. No. 409 N.S., § 3)

(a) Any license fee or portion thereof, or any penalty paid more than once, or illegally, erroneously or wrongfully paid or collected under this chapter or any ordinance of the town requiring the payment of a license fee, may be refunded; provided, that a claim therefor, duly verified by the person paying such fee or penalty or his authorized representative, agent or attorney, shall have been filed with the town clerk within six months after the day of payment of the amount sought to be refunded, and approved by the town clerk. Such claims shall include the name and address of the claimant, the amount and date of the payment sought to be refunded, and the reasons or grounds upon which the claim for refund is based. Such claim may be approved and paid in the same manner as other approved claims and demands.

(b) Any person aggrieved by any decision of the town clerk with respect to the issuance or refusal to issue such license may appeal to the town council by filing a written notice of appeal with the clerk of the council, within thirty days after the decision. Such notice shall set forth in detail the action and the grounds by and upon which the person deems himself aggrieved. The town council shall thereupon fix a time and place for hearing such appeal. The clerk of the council 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 the town, postage prepaid, addressed to such person at his last known address. The town council shall have authority to determine all questions raised on such appeal.

(Ord. No. 274 N.S., § 1(part))

(a) Every person not having a regularly established place of business in the town whose business is retailing or wholesaling goods or services as defined in this chapter, and who operates a motor vehicle in the town for the purpose of conducting such business, whether on a fixed route or not, shall pay an annual license tax in accordance with the schedule contained in section 4-11 of this chapter.

(b) (1)

In determining the weight of vehicles to be licensed, the weight provided by the Vehicle Code of the state as the net or unladen weight of the vehicle shall apply, except where the net weight is determinable from the manufacturer's plate affixed to such vehicle. The applicant for such license shall present, when requested, the certificate of registration from the State Department of Motor Vehicles for reference.

(2) Upon issuance of a license provided in this section, there shall be delivered to the licensee one sticker or other identification for each vehicle so licensed, which sticker or other identification shall be displayed on the windshield of each vehicle so licensed at all times during which it shall be operated upon the public streets and highways of the town.

(3) Where necessity requires the routing of substitute vehicles into the town, the town clerk may, at his discretion, issue not more than one additional sticker. Such additional sticker shall be held by the licensee for use in emergencies only and shall not be permanently affixed to any vehicle. In all cases the heaviest vehicle used by such licensee for delivery within the town shall be the vehicle licensed, and in no such case shall more than one vehicle be operated within the town at any one time by the holder of such vehicle license.

(4) For the purposes of this section, a trailer and tractor shall be considered as one vehicle, each additional trailer attached thereto, or propelled thereby, shall be considered as a separate unit.

(5) Each vehicle used or operated by such person for any of the purposes mentioned in this section shall be separately licensed. Any other vehicle of similar weight and character may be substituted for the vehicle so licensed; provided, that the sticker issued for such original vehicle shall be displayed upon the substitute vehicle while the same is operated within the town.

(6) No tax specified in this section shall be required for the operation of any motor vehicle or equipment mentioned in this section if such operating is merely occasional and incidental to a business conducted elsewhere; provided, that no operation shall be deemed merely occasional if trips or hauls are made beginning or ending at points within this town upon an average of once a week or more in any quarter, and a business shall be deemed to be conducted within this town if any office or agency is maintained here, or if transportation business is solicited here.

(7) The term "motor vehicle" as used in this section shall be as defined in the Motor Vehicle Transportation License Tax Act of the state.

(Ord. No. 274 N.S., § 1(part))

(a) Notwithstanding any other provision of this chapter to the contrary, every person not having a fixed place of business within the town who engages in business of any kind whatsoever, or who furnishes any services in the town and is subject to a flat rate tax under this chapter, may apply to the town clerk for an adjustment of the tax so that such tax is apportioned to reflect that proportion of such person's business actually carried on within the town.

(b) The applicant shall, between January 1 and March 1 of each year file with the town clerk a statement showing, with deductions as permitted in this chapter, the gross sales of such businesses and the proportion of gross sales attributable to business actually done in the town during the calendar year immediately preceding the date on which said statement is filed. In the case of businesses rendering services, the gross revenue from services rendered shall be considered equivalent of gross sales. In the case of businesses making sales and rendering services, the gross revenue from both sales and services shall be considered the equivalent of gross sales. If the business is owned, conducted or carried on by a firm or copartnership, such statement shall be signed and filed by one of the members or partners. If the business is owned, conducted or carried on by a corporation, such statement shall be signed and filed by its president, vice president, secretary, assistant secretary, treasurer, assistant treasurer, chief accounting officer, or managing agent. The town clerk or any deputy town clerk, may, in all cases, examine the books and accounts of any person who files such statement, for the purpose of verifying the same or for the purpose of determining the amount of gross receipts of such person. All statements filed pursuant to the provisions of this section shall be confidential and shall not be subject to public inspection.

(c) Upon receiving such statement of gross receipts, the town clerk shall determine the percentage of the applicant's total gross receipts which are attributable to business actually done in the town during said one-year period, and shall apply the same percentage to the flat rate tax for the business as set forth elsewhere in this chapter, to obtain an apportioned business license tax.

(d) Thereupon, the town clerk shall issue and deliver to such person a business license as provided elsewhere in this chapter and shall collect the apportioned business license tax as set forth in subsection (c) of this section, for one year commencing on the date above mentioned.

(e) If at the time of filing application for an apportioned business license tax under this section, the applicant is unable to produce records of the amount of the sales and services for the business for which application is made for the calendar year immediately preceding the date of such application, such person shall pay a business license tax based on applicant's signed statement of anticipated gross receipts.

(f) It shall be the duty of the town clerk to so preserve and keep such statements that the contents thereof may not become known, except to the person charged by law with the administration of this chapter and except when it is necessary to divulge such information for the purpose of enforcing the provisions of this chapter. Any person who wilfully files a false statement of gross receipts shall be guilty of a violation of this Code.

(Ord. No. 318 N.S., § 1)