Turlock Municipal Code Art. 1 General Provisions And Taxes

(a) There is imposed upon the businesses, trades, professions, callings and occupations in the City a license tax in the amounts hereinafter prescribed.

(b) It shall be unlawful for any person whether as a principal or as an agent or employee for any other person or for any corporate body, or otherwise, to commence and carry on any business, trade, profession, calling or occupation in the City without first having procured a license from the City to do so and without having complied with any and all applicable provisions of this chapter.

(c) This chapter shall not be construed to require any person to obtain a license prior to doing business within the City if such requirement conflicts with the Constitution of the United States or of the State, or any applicable statutes.

(d) The City shall not approve licenses or uses that violate applicable State or Federal law.

(e) In the event that any portions of this chapter are deemed to be for any reason unenforceable, the remaining provisions of this chapter shall remain in full force and effect.

(891-CS, Rep&ReEn, 03/27/1996; 1138-CS, Amended, 04/22/10; 1218-CS, Amended, 02/11/2016; 1230-CS, Amended, 02/23/2017; 1255-CS, Amended, 07/11/2019)

This chapter is enacted to raise revenue for general municipal purposes, and is not intended for regulation, except as provided for in specific sections.

(891-CS, Amended, 03/27/1996)

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 fee or tax for the privilege of carrying on any similar or related activity required under any other provision of this Code.

Where approval, clearance, or a permit to conduct a business is otherwise required by the provisions of this Code, issuance of a license does not constitute such approval or clearance.

(891-CS, Amended, 03/27/1996)

Neither the adoption of the ordinance codified in 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 provision of this Code or ordinance committed prior to the effective date of this ordinance; nor be construed as a waiver of any license 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 other provision of this Code or ordinance to be posted, filed or deposited, and all rights and obligations thereunto appertaining shall continue in full force and effect.

(891-CS, Amended, 03/27/1996)

(a) The amount of any license tax and penalty imposed by the provisions of this chapter shall be deemed a debt to the City. An action may be commended in the name of the City in any court of competent jurisdiction, for the amount of any delinquent license tax, penalties and administrative costs. The City Attorney is authorized to bring such actions when in his/her judgment there is reason to believe the amount can be collected.

(b) The conviction of any person for transacting any business without a license shall not excuse or exempt such person from payment of any license due or unpaid at the time of such conviction and nothing herein shall prevent a criminal prosecution for any violation of the provisions of this chapter.

(c) It shall be unlawful for any unauthorized person to have in their possession, with intent to circulate or sell, any blank licenses of the City other than those issued by Finance.

(891-CS, Amended, 03/27/1996)

Any person aggrieved by any decision of Finance with respect to the issuance or refusal to issue such license hereunder may appeal such decision as provided by Title 1, Chapter 4 of this Code.

(891-CS, Amended, 03/27/1996)

All licenses must be kept and posted in the following manner:

(a) Any licensee transacting and carrying on business at a fixed place of business in the City shall keep a 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 a fixed place of business in the City shall keep the license upon his/her 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 of instrumentality for which a license is required under the provisions of this chapter, shall have the license issued for such 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.

(d) Any permit issued for a vending machine, arcade device, electronic musical or amusement device, mechanical amusement device or any game of chance or skill, shall be firmly fixed thereon, in a place so located as to be plainly visible at all times.

(891-CS, Amended, 03/27/1996)

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

(b) Finance, in the exercise of their duties, and acting through their duly authorized agents, shall examine or cause to be examined all places of business in the City to ascertain whether compliance has been made with the provisions of this chapter.

(c) Finance, police officers, building inspectors, and code enforcement officers shall have the power and authority to enter, free of charge, at any reasonable time, any place of business required to be licensed herein, and demand an exhibition of its license certificate for the current term by any person engaged or employed in the transaction of such business. Any person having such license certificates heretofore issued, in his/her possession or under his/her control, or any business operating within the City who 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. It shall be the duty of Finance to cause a complaint to be filed against any and all persons found to be violating any of said provisions of this chapter.

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

(e) Businesses that require a County health permit shall be responsible for obtaining the necessary permit or approval from the County health officer.

(891-CS, Amended, 03/27/1996)

Each and every day that such trade, calling, profession or occupation is so carried on in violation of the provisions of this chapter shall constitute a separate violation.

(891-CS, Amended, 03/27/1996)

All remedies prescribed thereunder 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.

(891-CS, Amended, 03/27/1996)

For the purpose of this chapter, certain terms used herein are defined as follows:

(a) Words used in the present tense shall include the future tense; words in the plural number shall include the singular number and words in the singular shall include the plural number.

(b) Repealed by Ord. 1315-CS.

(c)

As used in this chapter, "annual"

shall mean one (1) year of twelve (12) months beginning July 1st. Annual shall include fractions thereof.

(d)

"Branch establishment"

shall mean 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 are not separate places of business or branch establishments.

(e)

"Building contracting and subcontracting"

shall mean the business carried on as a contractor by any person who maintains a state license and may be engaged in boiler, hot water heating, steam fitting, cabinet and mill work, drywall, earthwork and paving, elevator, fencing, flooring and floor covering, glazing, insulation, masonry, ornamental metal, parking and highway improvements, pipeline, refrigeration, sanitation systems, solar, steel, swimming pools/spas, tile, welding, building lathing, acoustical installation, plastering, paving, cement and concrete work, painting, decorating, paperhanging, roofing, landscaping, sheet metal work, heating, air conditioning and ventilating, house and building moving and wrecking, electrical work, plumbing, structural work, well drilling, pest control, awning work, burglar and fire alarm installations, irrigation and fire protection sprinkler installations, tree service, and similar business pursuits.

(f)

"Business"

includes professions, trades and occupations, and all and every kind of calling. Business descriptions shall be as defined in this chapter or by resolution of the City Council or by regulation promulgated by the Finance Officer.

(g)

"Electric amusement devices"

shall mean any machine, apparatus or device operated by electricity and which may be operated as a game, contest or amusement. These are also known as video games and/or devices.

(h)

"Electrical musical device"

shall mean any machine, apparatus or device operated or which may be operated by electricity and designed or constructed for the purpose of producing or playing any musical tone, tones or combination of tones, and the use, operation or playing of such machine, apparatus or device which is permitted or allowed by the deposit of a coin, slug or token in any slot or receptacle attached to said machine, apparatus or device, or connected therewith, and which machine, apparatus or device does not dispense any article or thing and cannot be operated as a game or contest.

(i) Evidence of doing business. When any person by use of signs, circulars, cards, telephone book, or newspapers, advertises, hands out, or represents that they are in business in the City, or by exchange of money or barter for services or goods, or when any person holds an active license or permit issued by a governmental agency indicating that they are in business in the City, and such person fails to deny by a sworn statement given to Finance that they are not conducting a business in the City, after being requested to do so by Finance, then these facts shall be considered prima facie evidence that they are conducting a business in the City.

(j)

"Finance"

shall mean and refer to the Finance Officer and all authorized agents and employees of the Finance Officer.

(k)

"Gross receipts"

shall mean the total of amounts actually received or receivable from sales and the total amounts actually received or receivable for the performance of any act, service or rentals, 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" are 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.

The following may be excluded from gross receipts:

(1)

cash discounts allowed;

(2)

credit allowed on property taken as part of the purchase price which property may later be sold;

(3)

any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser;

(4)

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

(5)

amounts collected for others where the business is acting as an agent or trustee to the extent that such amounts are paid to those for whom collected, and provided that the principal business is duly licensed under this chapter, and provided the agent or trustee has furnished Finance with the names and addresses of the others and the amounts paid to them;

(6)

that portion of the receipts of a general contractor which represents payments to subcontractors, provided that such subcontractors are licensed under this chapter, and provided the general contractor furnishes Finance with the names and addresses of the subcontractors and the amounts paid each subcontractor;

(7)

receipts of refundable deposits, except that refundable deposits forfeited and taken into income of the business shall not be excluded;

(8)

as to 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;

(9)

as to bars, lounges and restaurants serving alcoholic beverages, the gross receipts from sale of alcoholic beverages; however the gross receipts on the retail sale of the products included in the mixing of drinks, including but not limited to mix, soda, ice, and condiments, are not excluded. For the purpose of this section and the convenience of the business, a flat thirty percent of all beverage sales may be used to determine gross receipts;

(10)

as to a retail gasoline dealer, a portion of their receipts from the sale of motor vehicle fuels equal to the motor vehicle fuel license tax imposed by and previously paid under the provisions of Part 2, Division 2, of the Revenue Taxation Code of the State of California;

(11)

as to a retail gasoline dealer, the special motor fuel tax imposed by Section 4041 of Title 26 of the United States Code is paid by the dealer or collected by him or her from the consumer or purchaser;

(12)

as to financial institutions income for those services provided under the Federal Banking Act of 1933. However, other functions such as leasing of equipment, rental income on safety deposit, etc., shall be included in gross receipts.

(l)

"Industrial business"

shall mean a business generally engaged in the manufacturing of goods or processing of materials for wholesale distribution.

(m)

"Manufacturing"

shall mean all places of business, the principal function of which is the manufacturing, making or developing of any machine, device, article, thing, commodity, goods, wares, merchandise, product, equipment, material or substance for sale or distribution generally at wholesale to retailers.

(n)

"Mechanical amusement device"

shall mean any machine or device operated electrically or otherwise which, upon the insertion of a coin, slug or token in any slot or receptacle attached to said machine or connected therewith, operated or which may be operated for use as a game, contest or amusement or which may be used for any such game, contest or amusement and which does not contain a pay-off device for the return of slugs, money, coins, checks, tokens or merchandise.

(o)

"Person"

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.

(p)

"Professional service"

shall mean service provided for compensation by those generally requiring governmental certification or a professional degree.

(q)

"Residential rental businesses"

shall mean those businesses which include twenty (20) or more units or spaces at the same location.

(r)

"Retail business"

shall mean a business engaged in offering commodities, goods, wares or merchandise for sale to the public.

(s)

"Retail high value equipment business"

shall mean a business which sells items to the public which have an average gross sales value of Ten Thousand and no/100ths ($10,000.00) Dollars or more. Examples of such businesses would be retail sales of automobiles, large agricultural equipment, trucks, commercial trailers, large construction equipment, etc.

(t)

"Wholesale or jobbing"

shall mean the business of offering for sale or selling at wholesale (or as a jobber) any materials, commodities, wares or merchandise in gross to retail dealers for resale and not by small quantity or parcel to consumers thereof.

(u)

"Vending machine"

shall mean any machine or device which, upon the insertion of a coin, slug or token in any slot or receptacle attached to said machine or connected therewith, operates or which may be operated for sale of candy, confections, nuts, tobacco, cigarettes, soft drinks, or goods, wares or merchandise of any description. For purposes of the fixed license tax set forth in Section 3-1-132 subsection (m) of this Code, vending machines are defined as those requiring token(s) or coin(s) of more than forty-nine (49¢) cents.

(v)

"Insurance Sales"

see Section 3-1-117.

(891-CS, Amended, 03/27/1996; Ord. 998-CS, Amended, 12/26/2002; Ord. 1315-CS, Amended, 08/08/2024)

(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 to municipal corporations of such taxes as herein prescribed.

(b) This chapter shall not apply to any business where the payment of a license would cast a burden upon the right to engage in commerce with foreign nations or among the several states, or conflicts with the regulations of the United States Congress respecting international commerce. However, any applicant claiming exemption upon that ground shall file a verified statement with Finance disclosing the interstate or other character of their business entitling it to such exemption, which statement shall contain the name and location of the company or firm for which orders are to be solicited or secured, the names and addresses of the nearest local or state manager, the kind of goods, wares and merchandise to be delivered, the place from which the same are to be shipped or forwarded, the method of solicitation or taking orders, the location of any warehouse factory or plant within the state, the method of delivery, the name and location of the residence of the applicant, and any other facts necessary to establish such claim of exemption. A copy of the order blank, contract form or other papers used by such person in placing orders shall be attached to the affidavit for the information of Finance. If it appears that the applicant is entitled to such exemption, Finance shall forthwith issue a free license. Solicitation shall require a solicitor's, canvasser's or peddler's license.

(c) Where the State of California has indicated the point of sale by salespersons without a fixed office location as a residence located in the City and the salesperson does not sell within the limits of the City, an annual courtesy business license may be issued with no reporting requirements.

(d) Finance may revoke any license granted pursuant to the provisions of this section upon information that the business is not entitled to the exemption claimed.

(e) City of Turlock franchise public utilities and non-profit and public hospitals shall be exempt from the provisions of this chapter.

(891-CS, Amended, 03/27/1996)

(a) The provisions of this chapter shall not be deemed or construed to require the payment of a license to conduct, manage or carry on the business of any institution or organization which is conducted, managed or carried on wholly for the benefit of charitable purposes, or from which profit is not derived either directly or indirectly by any person; nor shall any license be required for the conducting of any entertainment, concert, exhibition or lecture on scientific, historical, literary, religious or moral subject, whenever the majority of the receipts of any such entertainment, concert, exhibition or lecture are to be appropriated by any church or school or to any religious or benevolent purpose; nor shall any license be required for the conducting of any entertainment, dance, concert, exhibition or lecture by any religious, charitable, fraternal, educational, military, state, county or municipal organization or association whenever the majority of the receipts of any such entertainment, dance, concert, exhibition or lecture are to be appropriated for the purposes and objects for which such association or organization was formed and from which profit is not derived, either directly or indirectly, by any person; provided, however, that nothing in this section contained shall be deemed to exempt any such institution or organization from complying with any provision of this Code requiring such institution or organization to obtain a permit to conduct, manage or carry on any profession, trade, calling, or occupation; provided that such institution or organization shall file with Finance satisfactory proof by affidavit that the receipts of such business are to be used for the purposes herein specified. For the purpose of this chapter, charitable organizations are generally those which do not utilize more than twenty-five (25%) percent of their receipts for administrative or collection purposes.

(b) Finance may in their discretion and without the payment of a license tax grant a permit or license to any institution or organization mentioned and described in subsection (a), notwithstanding the fact that profits or profit, or any part thereof, may be derived directly or indirectly by any person other than such institution or organization described in said subsection (a), provided that there has first been filed a written application for such permit and waiver of license tax, which application shall be in writing and shall set forth the following:

(1) Name, address and principal officer of institution or organization applying;

(2) Nature and date of event for which waiver is applied;

(3) Name and address of any person or persons, firm or corporation which may profit directly or indirectly from the conducting of said event;

(4) Estimate of amount of profit and proportion thereof to be received directly or indirectly by any person or persons, firm or corporation from the conducting of such event;

(5) Charitable purposes for which the applying institution or organization proposes and intends to use any proceeds or profits from the event;

(6) That the City be provided with the federal nonprofit certificate.

In the event Finance grants such license tax waiver and in all cases where the license tax so waived is one of One Hundred and no/100ths ($100.00) Dollars or more, the sponsoring organization shall within thirty (30) days after the termination of the event supply Finance with a report showing the amount of money from the event received by the sponsoring organization and the amount of money from the event received by others.

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

(d) The City Finance Officer is authorized and empowered to impose reasonable restrictions on any door-to-door or telephone solicitations by organizations qualified pursuant to this section, when such restrictions are necessary and appropriate.

(e) California Business and Professions Code, Sections 17510 through 17510.7 require that certain disclosures be made during any promotions and solicitations made on behalf of charitable organizations or made for charitable purposes. The law applies primarily to paid fund-raisers. A copy of the Business and Professions Code is available for study at the Turlock Library. Failure to follow the requirements of this law may result in civil and criminal sanctions. Any individuals and organizations soliciting on behalf of any charitable organization or for any charitable purpose are urged to review this law to insure they meet its requirements.

(891-CS, Amended, 03/27/1996)

(a) Every person honorably discharged from any of the armed forces of the United States and physically unable to earn his/her livelihood by manual labor, who is a qualified elector of the state, shall be permitted to hawk, peddle, and vend any materials, goods, wares or merchandise (the sale or offering for sale of which is not prohibited by any federal, state or local law) without payment of any license tax required under this chapter, providing that the applicant files with Finance proof of his/her right to the exemption.

(b) Any person claiming an exemption pursuant to this section shall provide 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, Stanislaus County, the City, or any physician or surgeon engaged in private practice in the City;

(3) Two (2) copies of a photograph of applicant taken within two years prior to 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 Finance;

(c) The exemption provided in this section is personal to the veteran exempted from the payment of a license tax and does not apply to a distributing or other business other than house-to-house or place-to-place hawking, peddling or vending materials, goods, wares or merchandise or soliciting orders therefor by such veteran personally;

(d) No license issued hereunder shall be assigned or transferred, and no person except the person named in the license certificate shall be permitted to carry on the business authorized hereunder.

(891-CS, Amended, 03/27/1996)

The provisions of this chapter do not apply to annexed property until the beginning of the next calendar month following notification of the annexation and the requirement of this chapter.

(866-CS, Amended, 02/09/1995; 891-CS, Amended, 03/27/1996)

The provisions of this chapter do not apply to the publication or sale of newspapers regularly issued at average intervals not exceeding one (1) month. The exemption does not apply to gross receipts from job printing, advertisements or miscellaneous sales.

(891-CS, Amended, 03/27/1996)

In accordance with chapter XIII, Section 28(f) of the California Constitution, this chapter shall not apply to insurance companies or insurance agents, provided, however, it shall apply to gross receipts from non-insurance sales or services.

(891-CS, Amended, 03/27/1996)

The provisions of this chapter do not apply to those businesses which operate in the City in conjunction with the state sponsored fair and under the authorization of the Board of Directors of the 38th District Agricultural Association and which businesses would otherwise be required to secure a license as defined by this chapter.

(891-CS, Amended, 03/27/1996)

(a) In the event any person manages, carries on or conducts two (2) or more businesses subject to the payment of a license tax under more than one (1) provision of this chapter, whether at the same location or under the same management or not, a separate license shall be paid for each of said businesses to correspond with the separate provision thereof applying thereto.

(b) In the event any person is conducting, managing or carrying on any business in addition to that specified in this chapter, which business is subject to a license under other provisions of this chapter, they shall pay for such other or additional business license tax specified in such other provisions of this chapter.

(c) In the event any licensee is conducting several branches of a business licensed under this chapter, they shall submit separate applications and pay a separate application fee as specified in Section 3-1-121 for each of said branches.

(d) In the event a person carries on the business of maintaining, furnishing, distributing, operating or leasing an electronic musical or amusement device, arcade device or vending machine or has such a device or machine on his or her premises for the use of the public or persons in or about such place, a separate permit must be obtained for each device or machine.

(891-CS, Amended, 03/27/1996)

Every person conducting, carrying on or managing any business in this City shall apply to the Finance Office for a license. The fee, as fixed by Council by resolution, for such application will be due and payable at the time of application and shall be payable only once, so long as said person maintains continuous operation of the same business. In the event that any person is conducting, carrying on or managing in this City more than one (1) type of business, such person shall apply for a license for each type of business and shall pay the application fee for each and every business.

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

(a) The exact nature or kind of business for which a license is requested;

(b) The place where such business is to be carried on, and if the same is not to be carried on at any permanent place of business the places of residences of the owners of same;

(c) In the event that application is made for the issuance of a license to a person doing business under a fictitious name, the application shall set forth the names and places of residences of those owning said business;

(d) In the event that the application is made for the issuance of a license to a corporation or a partnership, the application shall set forth the names and places of residences of the officers or partners thereof. A copy of the Articles of Incorporation may be substituted for this requested information;

(e) In the cases where the amount of license 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 license tax to be paid by the applicant;

(f) Any further information which Finance may require to enable them to issue the type of license applied for. Finance shall not issue to any such person another license for the same or any other business, until such person shall have furnished a sworn statement and paid the license tax as herein required;

(g) All home occupations shall meet the additional requirements of the Turlock Municipal Code.

(891-CS, Amended, 03/27/1996)

(a) All businesses where the amount of the license tax to be paid is measured by gross receipts shall furnish to Finance, semi-annually, on forms supplied, the gross receipts for the business for the preceding designated period.

(b) A person making application for the first license to be issued hereunder, or for a newly established business, shall pay the minimum business license tax for the period to be covered by the license to be issued.

(c) The applicant for the renewal of a license shall submit to Finance, and at the time so designated in Section 3-1-127 of this Code, the license tax to be paid by the applicant. The tax computations shall be based on the total gross receipts reported for the prior reporting period and the appropriate license tax rate as indicated in Section 3-1-132 of this Code.

(d) In lieu of providing the actual gross receipts for the prior reporting period, a business may designate the appropriate rate from the fixed rate chart. The rate of license tax shall be determined, as designated in Section 3-1-132 of this Code and based on the category of gross receipts of the business for the prior period. The tax is to be remitted with the completed reporting forms, and at the same time and in the same manner as indicated in Section 3-1-127 of this Code.

(891-CS, Amended, 03/27/1996; Ord. 998-CS, Amended, 12/26/2002)

If any person fails to file any required statement within the time prescribed, or if after demand therefor made by Finance, they fail to file a corrected statement, Finance shall make a determination of the amount of license tax due from such person based on the limited information available and shall give notice of the amount so assessed by serving it personally or by depositing it in the United States Post Office, postage prepaid, addressed to the person so assessed at their last known address.

(891-CS, Amended, 03/27/1996)

(a) No statement in this chapter required shall be conclusive upon the City or Finance whenever it shall appear to the satisfaction of Finance that such statement does not set forth the true facts of the business for which a license is required, and Finance may thereupon withhold the issuance of a license until the applicant shall have furnished satisfactory evidence of the truth of such statement.

(b) Such statement and each of the several items therein contained shall be subject to audit and verification by Finance or authorized assistants who are hereby 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 tax due.

(c) If evidence to support the accuracy of a statement required by this chapter is not furnished to Finance within a reasonable time, or if it shall at any time appear to Finance that by reason of error, misrepresentation, fraud or for any other cause whatsoever, the license tax has not been properly fixed for any license issued, they shall give not less than five (5) days' written notice to the licensee to show cause, at the time and place fixed in said notice, why a tax to be determined by Finance and specified in said notice shall not be fixed for such a license. At such hearing, the licensee may appear and offer evidence why such specified tax should not be fixed as a license tax. After such hearing, Finance shall determine the proper tax to be charged and forthwith give notice to the licensee of such determination and the amount of the tax.

(d) The licensee may appeal such decision as provided by Title 1, Chapter 4 of this Code.

(e) Any tax finally determined shall be due and payable as of the date the original license tax was due and payable, together with any penalties that may be due thereon; provided, however, if such tax shall be fixed in accordance with the original statement of the licensee, then no penalties shall attach to such tax by reason of any delinquency.

(f) Any notice required by this chapter shall be deemed to have been served when the same is posted in the United States mail, enclosed in a sealed envelope, postage prepaid, addressed to such person at their place of business as the address of the same appears on the records in the Finance Office.

(g) Any person failing, neglecting or refusing to make a statement required by this chapter, or willfully making an incorrect statement, may also be guilty of a misdemeanor.

(891-CS, Amended, 03/27/1996)

Any financial information furnished or secured pursuant to this or any other section of this chapter shall be confidential. Any deliberate unauthorized disclosure or use of such information by any officer or employee of the City shall constitute a misdemeanor, and such officer or employee may be subject to the penalty provisions of this Code, in addition to any other penalties provided by law.

(891-CS, Amended, 03/27/1996)

A duplicate license certificate may be issued by Finance to replace any license previously issued hereunder which has been lost or destroyed, upon the licensee filing statement of such fact, and at the time of filing of such statement, paying to Finance a fee for each duplicate certificate as set by resolution.

(891-CS, Amended, 03/27/1996)

Except as otherwise specifically provided, all license taxes shall be paid in legal currency of the United States at the Finance Office and the annual payments, under the provisions of this chapter, shall become delinquent, if not received by the collections office, on or before 12:00 p.m., noon, on August 30th, or the next working day if the delinquent day falls on a weekend or holiday. All flat-rate license taxes shall be due and payable in advance for each specified period and prior to commencement of the business to be licensed.

(891-CS, Amended, 03/27/1996; Ord. 1315-CS, Amended, 08/08/2024)

Finance shall at the hour of 12:00 p.m., noon, of the day delinquent licenses are due and payable, add to all annual licenses for which gross receipts have not been reported or the business license tax remains unpaid or partially unpaid a penalty of Twenty and no/100ths ($20.00) Dollars or twenty-five (25%) percent of the amount of such delinquent license tax, whichever is greater. No license shall be issued to any person currently delinquent until both the license tax and penalty have been paid. In the event any license tax and penalty payment is not made prior to the delinquent date, as detailed in TMC 3-1-127, additional penalties shall accrue at the rate of twenty-five (25%) percent or Twenty and no/100ths ($20.00) Dollars per annual period, or portion thereof, whichever is greater.

(891-CS, Amended, 03/27/1996; Ord. 998-CS, Amended, 12/26/2002; Ord. 1315-CS, Amended, 08/08/2024)

Finance may, for good cause shown, extend the time for filing any required sworn statement for a period not exceeding thirty (30) days, and in such case to waive any penalty that would otherwise have accrued. Finance is further authorized to reasonably compromise any claim as to amount of license tax due.

(891-CS, Amended, 03/27/1996)

In the case of fixed fee license taxes, the first license tax may be prorated, subject to minimum taxes of one-half (1/2) the annual tax, either for the balance of the current license year or as an addition to the subsequent year license tax. These provisions shall not be applicable to licenses issued during the first six (6) months of any year.

(891-CS, Amended, 03/27/1996)

Any license tax or portion thereof, or any penalty hereafter paid more than once, or illegally, erroneously, or wrongfully paid or collected under this Code or any ordinance of the City requiring the payment of a license tax, may be refunded, provided that a claim therefor, duly verified by the person paying such tax or penalty, or his/her authorized representative, agent or attorney, shall have been filed with Finance within six (6) months after the day of payment of the amount sought to be refunded and approved by Finance. Such claim 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.

In the event of a discontinuance in business during any period, no business shall be entitled to a refund of any taxes paid pursuant to this chapter.

(891-CS, Amended, 03/27/1996)

(a) Any business subject to this tax shall elect to pay either a tax of fifty (50¢) cents per One Thousand and no/100ths ($1,000.00) Dollars of gross receipts as reported to the finance department pursuant to TMC 3-1-122 or a tax based on the following schedule:

ANNUAL FLAT FEE IN-LIEU OF REPORTING ACTUAL GROSS RECEIPTS

(b) The annual tax on any business classified as "Retail" shall not exceed Twenty Thousand and no/100ths ($20,000.00) Dollars. The annual tax on any business classified as "Retail High Value Equipment" shall not exceed Six Thousand and no/100ths ($6,000.00) Dollars. The annual tax on any business classified as "Industrial" shall not exceed Four Thousand and no/100ths ($4,000.00) Dollars. Each July 1st the annual maximum tax set forth in this subsection shall be adjusted for inflation on the basis of the Consumer Price Index as determined by the All Urban Consumers (California) Index published by the State of California Department of Industrial Relations. The adjustment shall be based upon the twelve (12) month period ending March 30th of the prior year. The adjustment shall be rounded to the nearest 1/10 percent.

(c) Any business subject to this tax and reporting actual gross receipts will pay a minimum tax of Sixty and no/100ths ($60.00) Dollars annually.

(d) In the event a person is carrying on a business at both wholesale and retail, that portion of the business which is retail shall be subject to the retail rate and that portion of the business which is wholesale shall be subject to the wholesale rate; provided that each is reported separately.

(e) Building and construction contractors shall, at the option of the City, and at the time a building permit is issued, pay as a business tax, an amount equal to fifty (50¢) cents per One Thousand and no/100ths ($1,000.00) Dollars of the estimated construction value designated on the permit. Subcontractors covered under the general contractor's permit shall not be required to pay additional business license tax. All other trades or construction not generally covered under the permit process shall be subject to a business license tax as designated in this chapter.

(f) Any "professional service" corporation or partnership shall report and pay only one license tax. The tax paid shall be based on total annual gross receipts for the entire business.

(g) Except for those required to pay a fixed license tax, a person making application for a license shall be required to pay, at the time the license is issued, an estimated tax based on estimated gross receipts for the period covered by the license. Information on actual gross receipts submitted by the business at the next period will be used to adjust the estimated tax paid for the prior period.

(h) Discontinuance of business operations does not relieve the business from the required payment of the license tax for their final reporting period.

(i) Any person transacting or carrying on any of the following businesses or occupations shall pay a fixed license tax as hereinafter indicated:

(891-CS, Amended, 03/27/1996; Ord. 998-CS, Amended, 12/26/2002; Ord. 1315-CS, Amended, 08/08/2024)

Any business not otherwise classified by this chapter shall be considered a "gross receipts annual" business.

(891-CS, Amended, 03/27/1996; Ord. 1315-CS, Amended, 08/08/2024)

Every person not having a fixed place of business within the City who engages in business within the City, shall pay a license tax at the same rate prescribed herein for persons engaged in the same type of business from and having a fixed place of business within the City.

(891-CS, Amended, 03/27/1996)

The City Manager shall on May 1 of each year after enactment of this ordinance, beginning May 1, 1997, submit to the City Council a report which will contain a summary of the increase in the business license revenues realized from the adoption of this ordinance and expenditures of such revenue.

(891-CS, Amended, 03/27/1996)