Vallejo Municipal Code Ch. 5.04 Business Licenses Generally

This chapter is enacted solely to raise revenue for municipal purposes and is not intended for the purpose of regulation.

(Ord. 685 N.C. § 1.10, 1965.)

For the purposes of this chapter, certain words and phrases are defined, and certain provisions shall be construed as herein set out, unless it shall be apparent from the context that a different meaning is intended.

(Ord. 685 N.C.§ 1.20, 1965.)

"Business" means professions, trades and occupations and all and every kind of calling carried on for profit or livelihood.

(Ord. 685 N.C. § 1.205, 1965.)

"City" means the city of Vallejo.

(Ord. 685 N.C.§ 1.210, 1965.)

"Fixed place of business" means the premises occupied in the city for the particular purpose of conducting a business thereat and regularly kept open for that purpose, with a competent person in attendance for the pie of attending to said business.

(Ord. 685 N.C. § 1.215, 1965.)

"Fortuneteller or psychic" means any person who tells fortunes to find or restore lost or stolen property, to locate oil wells, gold or silver or other ore or metal or natural product; to restore lost love or friendship or affection, to unite or procure lovers, husbands, wives, lost relatives or friends, by means of occult or psychic powers, faculties or forces, clairvoyance, psychology, psychrometry, spirits, mediumship, seership, prophecy, astrology, palmistry, necromancy, or other craft, seance, cards talismans, charms potions magnetism or magnetized articles or substances, oriental mysteries or magic of any kind or nature, or numerology.

(Ord. 863 N.C.(2d) § 2 (part), 1986.)

Whenever the masculine is used in this chapter it also includes the feminine and neuter.

(Ord. 685 N.C. § 1.220, 1965.)

"Gross receipts" means the total amount of the sale price of all sales and the total amount charged or received for the performance of any act, service, or employment of whatever nature it may be, for which a charge is made or credit allowed, whether or not such service, act, or employment is done as a part of or in connection with the sale of goods, wares or merchandise, provided, however, the license may at his option elect to report gross sales or earnings on either a cash or an accrual basis and base his license payment on such gross receipts amount if said basis selected is the same as that used in his Federal Income Tax returns. Included in "gross receipts" shall be all receipts, cash, credits and property of any kind or nature except as hereinafter excluded, and any amount for which credit is allowed by the seller to the purchaser without any deduction therefrom on account of the cost of the property sold, the cost of the materials used, labor or service costs, interest paid or payable, or losses or other expenses whatever. Excluded from "gross receipts" shall be cash discounts allowed and taken on sales, any taxes required by law to be included in or added to the purchase price and collected from the consumer or purchaser; and such part of the sale price or property return by purchasers upon rescission of the contract of sale as is refund either in cash or by credit; and any property given by the purchaser to the seller as part of the purchase price and so accepted by the seller for resale, and payments received from general contractors when said general contractors have been licensed by city. In computing gross receipts under this section there may be deducted the amount of gross receipts which has been the measure of a license tax paid to any other city.

For contractors "gross receipts" also include the total cost of the job or project covered by the contract to which the contractor is a party, without deduction for subcontracts, and irrespective of whether the contract is one on a fixed price or on a cost plus basis or one under the terms of which the contractor acts as agent for the owner.

(Ord. 685 N.C.§ 1.225, 1965.)

"Hotel" means any structure, or any portion of any structure, which is occupied or intended or designed for occupancy by transients for dwelling, lodging or sleeping purposes, and includes any hotel, inn, tourist home or house, motel, studio hotel, bachelor hotel, lodging house, rooming house, apartment house, dormitory, public or private club, mobile home or house trailer at a fixed location, or other similar structure or portion thereof.

(Ord. 685 N.C. § 1.230, 1965.)

"Junk dealer" means any person having a fixed place of business within the city, who buys or sells, either at wholesale or retail, any old rags, sacks, bottles, cans, papers, metal, or other articles of junk.

(Ord. 685 N.C. § 1.235, 1965.)

"Manufacturer" means a person fabricating or manufacturing materials, raw or partly finished, into goods, wares or merchandise suitable for use to be sold in the wholesale way of trade to jobbers or distributors for resale or to others for use in the manufacturing of goods, wares or merchandise for ultimate sale or use, and shall include the manufacturing or fabricating of goods, wares or merchandise according to purchaser specifications or under contract so to do.

(Ord. 685 N.C. § 1.240, 1965.)

"Marijuana" shall have the same meaning as in Section 5.05.100 of the Vallejo Municipal Code.

(Ord. No. 1652 N.C.(2d), § 2, 7-12-2011)

"Marijuana business" shall have the same meaning as in Section 5.06.110 of the Vallejo Municipal Code.

(Ord. No. 1652 N.C.(2d), § 3, 7-12-2011)

"Net profit" means the amount of gross receipts diminished by total expense; provided, however, that amounts paid to the following shall not be accounted as expenses:

A. Wages to proprietors, owners, or partners;

B. Rent to premises owned by the business or its proprietors, owners or partners.

(Ord. 685 N.C. § 1.250, 1965.)

"Newly established business" means a business in existence and operation for less than three months.

(Ord. 685 N.C. § 1.245, 1965.)

"Peddler" is any person who, at any place in the city other than from a fixed place of business, sells and makes immediate delivery or offers for sale and immediate delivery, any goods, wares, merchandise or thing, in the possession of the seller, but shall not include salesmen or agents for wholesale houses or firms who sell to retail dealers for resale, or sell to manufacturers for manufacturing purposes, or to bidders for public works or supplies.

(Ord. 685 N.C. § 1.255, 1965.)

"Peddler, temporary stationary location" means any person who, at any place in the city, sells and makes immediate delivery or offers for sale and immediate delivery, any goods, wares, merchandise or thing in the possession of the seller from a vehicle or temporary structure which is parked or placed at a stationary location such that passers-by are encouraged or solicited in any manner to stop and make purchases of such goods, wares, merchandise or thing.

(Ord. 255 N.C.(2d) § 1, 1974.)

"Peddler, personally manufactured or grown articles or produce'" means any peddler as defined herein who peddles anything which he has personally manufactured or produced, and shall include, but not be limited to, any farmer, poultryman or horticulturist, peddling his own produce. This term shall be limited to natural persons and shall include the farmer, poultryman or horticulturist, members of his immediate family, or an employee who is regularly engaged in assisting in the production of the produce. This term shall not include persons who buy articles or produce for resale as well as selling their own produce or articles.

(Ord. 685 N.C. § 1.260, 1965.)

"Person" means, without limitation, any natural individual, organization, firm, trust, common law trust, estate, partnership of any kind, association, syndicate, club, joint stock company, joint venture, limited liability company, corporation (including foreign, domestic, and nonprofit), collective, cooperative, receiver, trustee, guardian, or other representative appointed by order of any court.

(Ord. 685 N.C. § 1.265, 1965; Ord. No. 1652 N.C.(2d), § 4, 7-12-2011)

"Quarter" means quarter-annually, and each quarter shall be deemed to be a period of three months. The quarters begin on the first day of January, April, July and October of each year. The quarter shall include fractions thereof.

(Ord. 685 N.C. § 1.270, 1965.)

Whenever the singular is used in this chapter it shall also include the plural.

(Ord. 685 N.C. § 1.275, 1965.)

"Solicitor" is any person who at any place in the city other than a fixed place of business, sells or takes orders, or offers to sell or take orders for any goods, wares, merchandise, or thing, for future delivery, or for services to be performed, but shall not include salesmen or agents for wholesale houses or firms who solicit orders from retail dealers for resale, or solicit orders from manufacturers for manufacturing purposes, or to bidders for public works or supplies.

(Ord. 685 N.C. § 1.280, 1965.)

"Solicitor, personally manufactured or grown articles or produce" means any solicitor as defined herein who solicits for the sale of anything which he personally manufactured or produced, and shall include, but not be limited to, any farmer, poultryman or horticulturist, soliciting for the sale of his own produce. This term shall be limited to natural persons and shall include the farmer, poultryman or horticulturist, members of his immediate family, or an employee who is regularly engaged in assisting in the production of the produce. This term shall not include persons who buy articles or produce for resale as well as selling their own produce.

(Ord. 685 N.C. § 1.285, 1965.)

"Telephone solicitor" means any solicitor who sells, takes orders, or solicits contributions by telephone, including telephone solicitations from a fixed place of business within the city and telephone solicitations originating from locations outside the city, but made to persons within the city.

(Ord. 793 N.C.(2d) § 1(part), 1985.)

"Transient" means any person who exercises occupancy or is entitled to occupancy by reason of concession, permit, right of access, license or other agreement for a period of thirty consecutive calendar days or less, counting portions of calendar days as full days. Any such person so occupying space in a hotel shall be deemed to be a transient until the period of thirty days has expired unless there is an agreement in writing between the operator and the occupant providing for a longer period of occupancy. In determining whether a person is a transient, uninterrupted periods of time extending both prior and subsequent to the effective date of the ordinance codified herein may be considered.

(Ord. 685 N.C. § 1.290, 1965.)

"Vehicle" means every device in, upon, or by which any person or property is or may be transported or drawn upon a public street or highway, except devices moved by human power or used exclusively upon stationary rails or tracks.

(Ord. 685 N.C. § 1.295, 1965.)

"Wholesale" means selling goods in gross to retail dealers and not by small quantity or parcel to consumers thereof.

(Ord. 685 N.C. § 1.300, 1965.)

There imposed upon all businesses in the city license taxes in the amounts hereinafter in this chapter prescribed. It is unlawful for any person, either for himself or for any other person, to commence, transact or carry on any business in the city not excluded by this chapter, without first having procured a license from the city so to do, or without complying with any and all regulations contained in this chapter. The carrying on of any business without first having procured a license from the city so to do, or without complying with any and all regulations of this chapter, constitutes a separate violation of this chapter for each and every day that such business is so carried on.

(Ord. 685 N.C. § 2.05, 1965.)

Separate peddlers' or solicitors' permits or license fees shall not be required of peddlers or solicitors who are participating in an organized event if a business license has been issued for the conducting of such event. The business license fee for the conducting of the event shall be as specified in Section 5.04.535, plus one dollar per day for each peddler or solicitor at the event. Nothing in this section shall relieve the obligation of exhibitors, peddlers or solicitors at the Solano county fair, during the operation of the annual fair, from obtaining the appropriate business, peddlers' or solicitors' license or permit.

(Ord. 508 N.C.(2d) § 1, 1979: Ord. 488 N.C.(2d) § 1, 1979.)

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

(Ord. 685 N.C. § 2.10, 1965.)

All licenses shall be prepared and issued by the tax and license collector of the city, upon the payment of the sum required to be paid therefor, and each license so issued shall state upon the face thereof the following:

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

B. The kind or kinds of business licensed thereby;

C. The location of such business;

D. The date of the expiration of such license;

E. Such other information as the tax and license collector shall determine.

(Ord. 685 N.C. § 2.15, 1965.)

All license taxes due hereunder shall be paid in advance, in lawful money of the United States, at the office of the tax and license collector.

(Ord. 685 N.C. § 2.20, 1965.)

All license taxes shall be due and payable, and delinquent as follows:

A. Daily License. Due on its effective date and delinquent at five p.m. of due date.

B. Monthly License. Due on the first day of each month for which license is sought and delinquent at five p.m. on the tenth day of the month.

C. Quarterly License. Due on the first day of January, April, July and October. Delinquent at five p.m. of the twentieth day of the first month in which the quarterly license is due.

D. Semiannual License. Due on the first day of January and July. Delinquent at five p.m. the last day of the first month in which the semiannual license is due.

E. Annual License. Due on the first day of July. Delinquent at five p.m. on July 31st.

On the first day of delinquency, to all delinquent licenses there shall be added a penalty of ten percent of the amount of the tax due for the period. In addition to the ten percent penalty, a penalty of forty percent of the tax shall be added on the first day of the subsequent calendar month following the first day of delinquency.

(Ord. 577 N.C.(2d) § 1, 1980; Ord. 685 N.C. § 2.25, 1965.)

No proration of any license due hereunder shall be made for any portion of the period for which a license is payable except in the case of a first semiannual or annual license the tax be prorated for the number of months remaining in the fiscal year at the date of application for license except as otherwise provided herein. For the purpose of proration a fractional part of a month shall be considered as a full month.

(Ord. 685 N.C. § 2.30, 1965.)

The license tax for a person required to pay a license hereunder, who is commencing operation shall be computed in the following manner:

A. When the tax to be paid is based on gross receipts the minimum annual tax for the classification shall be paid at the time of making application for such license. On or before the next June 30th, the person so licensed shall file with the tax and license collector an affidavit showing thereon the gross receipts of such business from the date of application for the first license to December 31st. From this information, the tax and license collector will compute the license payable for twelve months. For the portion of the year of first operation the amount of license due shall, be the ratio that the number of months of operation bears to twelve months, credit being given for the amount paid at the time of application for the first license. The license payable for the next period shall be the amount based upon the computed twelve months of receipts. For the purpose of this section a fractional part of a month shall be considered as a full month.

B. When the license tax to be paid is based on the number of persons employed, vehicles used, admissions charged, seating capacity, number of units of like measure of the tax, the applicant shall file with the tax and license collector an estimate of the average number of vehicles, or other unit by which the license tax is to be measured to be used in the business monthly and shall pay a tax based thereon for the portion of the fiscal year remaining at the time of the application. On or before June 30th, the person so licensed shall file an affidavit with the tax and license collector showing thereon the actual monthly average number of persons used in the business, or the actual average number of vehicles or other unit used in the business during the period for which such first license was issued and shall at that time pay to the tax and license collector the correct amount of license payable for the period, less any credit for the amount paid at the time of application for the first license. The license payable for the next year shall be based on the affidavit and shall be due and payable in the same manner as called for in the section of the specified business in question.

(Ord. 1141 N.C. (2d) § 1 (part), 1990: Ord. 685 N.C. § 2.35, 1965.)

In all cases, the applicant for the renewal of a license shall submit to the tax and license collector for his guidance in ascertaining the amount of the license tax to be paid by the applicant, a written statement, upon a form to be provided by the tax and license collector, written under penalty of perjury, or sworn to before a person authorized to administer oaths setting forth such information concerning the applicant's business during the preceding year as may be required by the tax and license collector to enable him to ascertain the amount of the license tax to be paid by the applicant pursuant to the provisions of this chapter, subject to the limitations contained in Section 5.04.220.

(Ord. 685 N.C. § 2.40, 1965.)

No license shall be issued for a period of more than twelve months. No license shall be issued for any period extending beyond the thirtieth day of June. All semiannual licenses shall expire either on June 30th or December 31st.

(Ord. 685 N.C.§ 2.45, 1965.)

No greater or less amount of money shall be charged or received for any license tax than provided for in this chapter, and no license shall be sold or issued for any period of time other than provided for in this chapter, provided, that this section shall not refer to such penalties as are herein provided for.

(Ord. 685 N.C. § 2.50, 1965.)

Separate licenses must be obtained for each branch establishment or location of the business engaged in, as if each such branch establishment or location were a separate business, and each license shall authorize the licensee to engage only in the business licensed thereby at the location or in the manner designated in such license; 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.

(Ord. 685 N.C. § 2.55, 1965.)

A. Any person managing, carrying on or conducting two or more businesses subject to the payment of a license tax under more than one classification of Sections 5.04.275 through 5.04.540 of this chapter, whether at the same location or under the same management or not, shall pay a separate license tax for each of said businesses to correspond with the separate sections thereof applying thereto.

B. The gross receipts derived from that portion of the two or more business which is subject to a license tax other than on the basis of gross receipts, shall be deducted from the total gross receipts in determining the annual gross receipts upon which the gross receipts tax shall be based.

(Ord. 685 N.C. § 2.60, 1965.)

Duplicate licenses may be issued by the tax and license collector to replace any license previously issued, which has been lost or destroyed, upon the licensee filing an affidavit attesting to such fact, and at the time of filing such affidavit paying to the tax and license collector a fee of one dollar.

(Ord. 685 N.C. § 2.65, 1965.)

No license issued pursuant to this chapter shall be transferred, except under the following conditions:

A. When a licensee transfers his business from one location to another in the city the license previously issued may be amended to authorize the conduct of the business at the new location;

B. When a licensee who conducts a business from a fixed place of business in the city makes a bona fide sale of the business, an amended license may be issued to authorize the purchaser to conduct such business at such location upon the surrender of the old license;

C. The license transfers and amendments herein authorized may be obtained upon application therefor to the tax and license collector and the payment of one dollar.

(Ord. 685 N.C. § 2.70, 1965.)

A. Every person having a license under the provisions of this chapter and carrying on a business at a fixed place of business shall keep such license posted and exhibited while in force, in some conspicuous part of the place of business.

B. Every person having such a license and not having a fixed place of business shall carry such license with him at all times while carrying on the business for which the same was granted, or have attached to the vehicle used in such business the windshield sticker as provided in Section 5.04.240 of this chapter.

(Ord. 685 N.C. § 2.75, 1965.)

Every person required to have a license under the provisions of this chapter shall make application for the same to the tax and license collector of the city. Such application shall be a written statement upon a form provided by the tax and license collector and shall be signed by the applicant under the penalty of perjury that the application is true, correct, and complete. The application shall set forth such information as may be therein required as may be necessary properly to determine the amount of the license tax to be paid by the applicant.

(Ord. 685 N.C. § 3.05, 1965; Ord. No. 1712 N.C. (2d), § 1, 7-28-2015)

Each applicant for any type of business license shall be required to file an affirmation setting forth the applicant's belief the applicant meets the specific conditions required for issuance of a business license. Such statements shall be on a form prescribed by the department and shall contain a written declaration that the affirmation is made under penalty of perjury. A signature on a form as described herein will satisfy the requirements of section 5.04.190.

Any person signing a statement containing such a declaration, who willfully and knowingly with intent to deceive, states as true any material matter which he knows to be false, is subject to penalty prescribed for perjury in the California Penal Code.

(Ord. No. 1712 N.C. (2d), § 2, 7-28-2015)

A. No business license shall be issued until the applicant for such business license shall present to the tax and license collector a certificate of occupancy where such certificate of occupancy is required by the building code or other ordinances of the city; provided, such certificate of occupancy shall not be required from an applicant for a business license where the application is for a business without a fixed place of business in the city.

B. Where the application is for a business regulated or supervised by any department or departments of the city, the application shall be referred to such department or departments, and no business license shall be issued until such application has been approved by such department or departments.

C. Where the application is for a newly established business, an established business at a new location, or a business which is operated as a nonconforming use or under a use permit, such application shall be referred to the planning department and no business license shall be issued until such application has been approved by the planning department.

(Ord. 685 N.C. § 3.10, 1965.)

A. Application. Applicants for a telephone solicitor's permit and license under this chapter must file in duplicate with the business license inspector a sworn application in writing on a form to be furnished by the business license inspector, which shall give the following information:

1. Name of applicant;

2. Address and telephone number of applicant: business and residence;

3. Driver's license number and date of birth of applicant;

4. Names, driver's license numbers and dates of birth of solicitors to be used/employed by applicant;

5. Names of the last two organizations/individuals for whom the applicant did a solicitation and the name and phone number of a person who can be contacted about these solicitations;

6. The length of time for which the right to do business is desired;

7. A statement as to whether or not the applicant has been convicted of any crime, misdemeanor, or violation of any municipal ordinance, the nature of the offense and the punishment or penalty assessed therefor;

8. At the time of filing the application, a fee of five dollars shall be paid to the city to cover the cost of investigation.

B. Investigation and Issuance.

1. Upon receipt of such application, the application shall be referred to the chief of police who shall cause such investigation of the applicant to be made as necessary for the protection of the public good.

2. If as a result of such investigation the applicant's character or business responsibility is found to be unsatisfactory, the chief of police shall disapprove the application and the reasons therefor, and return the application to the business license inspector who shall notify the applicant that the application is disapproved and that no permit and license will be issued.

3. If as a result of such investigation, the character and business responsibility of the applicant are found to be satisfactory, the chief of police shall approve the application, execute a permit addressed to the applicant for the carrying on of the business applied for and return the permit, along with the application to the business license inspector, who shall, upon payment of the prescribed license fee, deliver to the applicant the permit and issue a license. Such license shall contain the signatures of the issuing officer and shall show the name and address of said licensee, the names of the solicitors to be used/employed by the licensee, the class of license issued, the amount of fee paid, the date of issuance and the length of time the same shall be operative. The business license inspector shall keep a permanent record of all licenses issued.

(Ord. 793 N.C.(2d) § 1(part), 1985.)

A. Application. Applicants for a permit and license for the practice of massage, alcohol rub, or similar treatment, fomentation, bath or electric or magnetic treatment under this chapter must file with the city treasurer a sworn, written application in duplicate on a form to be furnished by the city treasurer, which shall give the following information:

1. Name and description of the applicant;

2. Address; both business and residence,

3. A brief description of the nature of the business or profession to be conducted,

4. If employed, the name and address of the employer, together with credentials or sworn statements establishing the exact relationship,

5. The length of time for which the right to do business is desired,

6. A photograph of the applicant, taken within sixty days immediately prior to the date of the filing of the application, which picture shall be two inches by two inches showing the head and shoulders of the applicant in a clear and distinguishing manner,

7. Evidence as to the good character and business responsibility of the applicant as will enable an investigator to properly evaluate such character and business responsibility,

8. A statement as to whether or not the applicant has been convicted of any felony, misdemeanor, or violation of any municipal ordinance, the nature of the offense and the punishment or penalty assessed therefor,

9. At the time of filing the application, a fee of five dollars shall be paid to the city treasurer to cover the cost of investigation.

B. Investigation and Issuance.

1. Upon receipt of such application, the original shall be referred to the chief of police who shall cause such investigation (including the fingerprinting of applicant) of business and moral character to be made as he deems necessary for the protection of the public good.

2. If as a result of such investigation the applicant's character or business responsibility is found to be unsatisfactory, the chief of police shall endorse on such application his disapproval and reasons for the same, and return the application to the city treasurer who shall notify the applicant that his application is disapproved and that no permit and license will be issued.

3. If as a result of such investigation, the character and business responsibility of the applicant are found to be satisfactory, the chief of police shall endorse on the application his approval, execute a permit addressed to the applicant for the carrying on of the business or profession applied for and return said permit, along with the application to the city treasurer, who shall, upon payment of the prescribed license fee, deliver to the applicant his permit and issue a license. Such license shall contain the signatures of the issuing officer and shall show the name, address and photograph of said licensee, the class of license issued, the amount of fee paid, the date of issuance and the length of time the same shall be operative. The city treasurer shall keep a permanent record of all licenses issued.

C. Exemptions. The foregoing provisions of this chapter shall not be applicable to any person who is the holder and in possession of valid, unexpired license issued by the state of California under the Physical Therapy Practice Act as set forth in Chapter 5.7 (commencing at Section 2600, et seq.), Division 2 of the Business and Professions Code of the state of California.

(Ord. 98 N.C.(2d) § 1, 1972: Ord. 685 N.C. § 3.12, 1965.)

A. Application. An applicant for a business license for fortunetelling or as a psychic under this chapter must file with the business license inspector a sworn, written application on a form to be furnished by the business license inspector, which shall provide the following information:

1. Name and description of the applicant;

2. Address; both business and residence;

3. A brief description of the nature of the business or profession to be conducted;

4. Driver's license number and date of birth of applicant;

5. The location(s) of any other similar business which the applicant has operated or at which the applicant has been employed, and the length of time at each such location;

6. A photograph of the applicant, taken within sixty days immediately prior to the date of the filing of the application, which picture shall be two inches by two inches showing the head and shoulders of the applicant in a clear and distinguishing manner,

7. Evidence as to the good character and business responsibility of the applicant as will enable an investigator to properly evaluate such character and business responsibility;

8. A statement as to whether or not the applicant has been convicted of any felony, misdemeanor or violation of any municipal ordinance, the nature of the offense and the punishment or penalty assessed therefor, and

9. The payment of a fee, as established by city council, for the cost of the investigation.

B. Investigation and Issuance.

1. The application shall be referred to the chief of police who shall cause such investigation including fingerprinting of the applicant to be made as necessary for the protection of the public good.

2. If as a result of such investigation the applicant's character or business responsibility is found to be unsatisfactory, the chief of police shall disprove such application and reasons for the same, and return the application to the business license inspector who shall notify the applicant that the application is disproved and that no license will be issued.

3. If as a result of such investigation, the character and business responsibility of the applicant are found to be satisfactory, the chief of police shall approve the application and return the application to the business license inspector, who shall, upon payment of the prescribed license fee, issue the license to the applicant. Such license shall contain the signatures of the issuing officer and shall show the name and address of the licensee, the class of license issued, the amount of fee paid, the date of issuance and the length of time the same shall be operative. The business license inspector shall keep a permanent record of all licenses issued.

(Ord. 863 N.C.(2d) § 2 (part), 1986.)

In all cases, the applicant for the renewal of a license shall submit to the tax and license collector for his guidance in ascertaining the amount of the license tax to be paid by the applicant, a written statement, upon a form to be provided by the tax and license collector, sworn to before a person authorized to administer oaths. The form shall set forth such information concerning the applicant's business during the preceding year as may be required by the tax and license collector to enable him to ascertain the amount of the license tax to be paid by the applicant pursuant to the provisions of this chapter. When required by the tax and license collector the written statement shall include amounts of income specified on applicant's federal and state income tax returns.

(Ord. 685 N.C. § 3.15, 1965.)

No statement shall be conclusive as to the matters set forth therein, nor shall the filing of the same preclude the city from collecting by appropriate action such sum as is actually due and payable hereunder.

(Ord. 685 N.C. § 3.20, 1965.)

A. For the purpose of ascertaining the correctness of any affidavit filed, or the amount of any license tax paid, the tax and license collector of the city, or any person designated by him for that purpose, is authorized to examine any papers, records and memoranda bearing upon the matter, and may require attendance of any person having knowledge in the premises, and may take his testimony with reference thereto, with power to administer oath to such person or persons.

B. In lieu of such an examination, information reported by the licensee to the collector of internal revenue for income tax purposes and pertaining to the gross receipts of the licensed business will be accepted by the tax and license collector of the city when substantiated by a true and correct copy of that portion of the federal income tax return showing the gross receipts of the business.

C. In the event of an appeal by a licensee from a classification assigned to him the tax and license collector of the city shall not be required to accept information reported by the licensee to the collector of internal revenue for income tax purposes in lieu of an examination authorized in the above paragraph.

(Ord. 685 N.C. § 3.25, 1965.)

A. The information furnished or secured pursuant to the provisions of this chapter shall be deemed confidential in character, and shall not be subject to public inspection, and shall be kept so that the contents thereof shall not become known except to the person charged with the administration of this chapter.

B. Unless in compliance with judicial order, or as may be required for the proper administration of this chapter, the tax and license collector, his agents and employees shall not divulge facts or information obtained in the administration hereof.

(Ord. 685 N.C. § 3.30, 1965.)

A. If any person fails to file any required statement within the time prescribed, or, if, after demand therefor has been made by the tax and license collector, he fails to file a corrected statement within fifteen days after notification so to do, or it appears to the satisfaction of the tax and license collector that a statement filed does not set forth the facts of the business for which a license is required, or if a licensee or an application for a license believes that his individual business is not assigned to the proper classification under Section 5.04.535 because of circumstances peculiar to it, the tax and license collector shall determine the amount of license tax due from such person or the proper classification for said business by means of such information as he may be able to obtain.

B. In case such determination is made the tax and license collector shall give a notice of the amount so assessed, or classification found to be appropriate, by serving it personally or be depositing it in the United States mail, postage prepaid, addressed to the person so assessed at the address appearing on his last license or application. Such person may, within ten days after the serving or mailing of such notice, make application in writing to the tax and license collector for a hearing on the amount of the license tax or classification determined. If such application is made, the tax and license collector shall give not less than five days' written notice, in the manner prescribed herein, to the licensee to show cause, at a time and place fixed in the notice, why the amount specified therein should not be fixed or classification determined for such license. At such hearing the licensee may appear and offer evidence why such specified tax should not be fixed as the license tax or such classification prescribed. After such hearing, the tax and license collector shall determine the proper tax to be charged or classification prescribed and shall forthwith give written notice to the licensee in the manner prescribed herein of such determination and the amount of such tax.

C. If application by the licensee for a hearing is not made within the time prescribed, the license tax or classification determined by the tax and license collector shall become final and conclusive.

(Ord. 658 N.C. § 3.35, 1965.)

A. Any person aggrieved by any administrative action under any provision of this chapter may appeal such action by filing a notice of appeal with the city clerk within fifteen days of the date of the action. If the date for filing the appeal falls on a weekend or city holiday, then the time for filing shall be extended until the next regular business day of the city. The appeal shall be heard by a hearing officer appointed by the city manager.

B. A notice of appeal form shall be obtained from the city clerk. The form shall be signed under the penalty of perjury. It shall include a section requiring a brief statement outlining the grounds for the appeal and for the provision of a mailing address at which notice of any additional proceeding, correspondence or the decision of the hearing officer may be received. The city clerk shall set the date, time and place for the hearing. The hearing shall be set for a date not less than fifteen days nor more than sixty days after the city clerk received the notice of appeal. The city clerk shall give notice in writing of the time and place of the appeal hearing, at least ten days prior to the date of the hearing, by serving it personally or by depositing it in the United States mail, first class mail and certified mail, return receipt requested, addressed to the person requesting the appeal at the address provided on the notice of appeal form. Service shall become effective on the date of first class mailing.

Each party may request one continuance, but in no event may the hearing be continued more than thirty days after the date of the originally scheduled hearing unless the hearing officer finds circumstances warrant a longer continuance not to exceed ninety days after the date of the originally scheduled hearing.

Any documentation submitted to the hearing officer by either party shall be served on the other party at least five days before the hearing.

The failure of any person to file a notice of appeal in accordance with the provisions of this section shall be deemed a waiver of the right to an appeal hearing.

C. Appeal hearings shall be informal, and formal rules of evidence and discovery do not apply. Each party shall be given the opportunity to testify and present evidence only on those matters set forth as the grounds for the appeal in the notice of appeal form. The person requesting the appeal may represent him or herself or be represented by any person of his or her choice.

The hearing officer may continue the hearing and request additional information from any party prior to concluding the hearing and issuing a written decision.

The failure of the person requesting the appeal to appear at the appeal hearing shall be deemed a waiver of the right to an appeal hearing.

After considering all of the testimony and evidence submitted at the hearing, the hearing officer shall issue a written decision within ten days of the conclusion of the hearing stating the reasons for that decision and the right to judicial review of the decision. The hearing officer's decision shall be final and conclusive and shall be served upon the person requesting the appeal in the manner prescribed above for service of notice of hearing. No decision shall conflict with any substantive provision of this chapter.

D. Any person aggrieved by the decision of the hearing officer may seek judicial review of the decision by filing a petition with a court of competent jurisdiction pursuant to Section 1094.5 and 1094.6 of the California Code of Civil Procedure.

E. The amount of any license tax finally determined as provided in this section or Section 5.04.230 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.

(Ord. 1430 N.C. (2d) § 1, 2000: Ord. 17 N.C. (2d) § 1, 1971: Ord. 685 N.C. § 3.40, 1965.)

Upon the issuance of a license, the tax and license collector shall deliver to the licensee one windshield sticker for each vehicle used by the licensee in the conduct of his business, which windshield sticker shall be attached to the windshield of such vehicle. In the event such vehicle does not have a windshield, such sticker shall be attached in a conspicuous place in the operator's compartment of such vehicle.

(Ord. 685 N.C. § 4.05, 1965.)

Upon the issuance of a license, the tax and license collector shall deliver to the licensee one sticker for each coin or vending machine used by the licensee in the conduct of his business, which said sticker shall be attached in a conspicuous place on such machine.

(Ord. 685 N.C. § 4.10, 1965.)

Each such sticker shall have thereon the words "VALLEJO, CALIFORNIA," or any abbreviation thereof, the current year, and shall be in such form and color and contain such other information as the tax and license collector shall determine.

(Ord. 685 N.C. § 4.15, 1965.)

If subsequent to the issuance of any license and prior to its expiration date, any licensee uses any vehicle in his business for which a windshield sticker has not been issued, he shall procure a windshield sticker for each such vehicle from the tax and license collector. The tax and license collector shall furnish such windshield sticker without cost other than any additional license tax which may be due, upon the production of satisfactory proof of the use of such vehicle by the licensee.

(Ord. 685 N.C. § 4.20, 1965.)

If subsequent to the issuance of any license and prior to its expiration date, any licensee uses any coin or vending machine in his business for which a sticker has not been issued, he shall procure a sticker from the tax and license collector. The tax and license collector shall furnish such sticker without cost other than any additional license tax which may be due, upon production of satisfactory proof of the use of such machine by the licensee.

(Ord. 685 N.C. § 4.25, 1965.)

It is unlawful for any person subject to license under this chapter to drive or operate, or use, or cause to be driven, operated, or used, any vehicle in the conduct of his business without a sticker being attached as required in this chapter, or to remove or deface or cover up the sticker, or to place the same upon any vehicle other than a vehicle used by the licensee in his business.

(Ord. 685 N.C. § 4.30, 1965.)

It is unlawful for any person subject to license under this chapter to operate or use, cause to be operated or used, or offer for operation and use in the conduct of his business any coin or vending machine without a sticker being attached as required in this chapter, or to remove, deface or cover up the sticker, or place, cause to be placed, or permit the placing of the same upon any such machine other than one used by the licensee in his business.

(Ord. N.C. § 4.35, 1965.)

Editor's note— The provisions of sections 5.04.275 and 5.04.535 as enacted by Ordinance 1214-1 N.C.(2d) shall be in full force and effect on and after June 30, 1993. The repeal of current sections 5.04.280 through 5.04.530 and 5.04.540 shall also take effect on June 30, 1993.

A. The amount or rate of license taxes to be paid to the city by any person engaged in or carrying on any business in the city shall be prescribed by council resolution.

B. Every person engaged in any business in the city, whether such business is specifically named in this chapter, or not, shall pay the license taxes as prescribed by council resolution.

(Ord. 1214-A N.C. (2d) § 2, 1992: Card. 685 N.C. § 5.01, 1965.)

A. In addition to the marijuana business imposed under Chapter 5.05 of this code, a marijuana business shall pay the base rate for license taxes under this chapter of five hundred dollars per year.

B. The charges imposed by subsection A. of this section may be increased annually on January 1st of each year, commencing on January 1, 2013, by the percentage increase in the Consumer Price Index for All Urban Consumers, All Items, for the San Francisco-Oakland-San Jose metropolitan area, as reported and published by the United States Department of Labor, Bureau of Labor Statistics, for the twelve-month period ending the previous June 30th. In the event that the CPI-U is not published for the applicable month, the base figure shall be the next succeeding CPI published.

If the CPI-U is discontinued or revised, such other historical index or computation approved by resolution of the city council shall be used for purposes of this section that would obtain substantially the same result as would have been obtained if the CPI-U had not been discontinued or revised.

(Ord. No. 1652 N.C.(2d), § 5, 7-12-2011)

Every person who engages in business at a fixed place of business within the city shall pay an annual license fee based on gross receipts. That fee is based on classifications in this section and a schedule of license fees prescribed by council resolution:

A. Classification "A." Every business included but not limited to those listed herein, operating with a net profit of twenty percent or more, shall be classified in Classification A:

Accountancy

Advertising counsel

Appraiser

Architecture

Architecture landscape

Assayer

Attorney

Bacteriologist

Chemist

Chiropractic, doctor of

Collection agency

Court reporter

Dancing school

Dental technician

Dentistry, doctor of

Designer

Draftsman

Drugless practitioner

Funeral directors

Geologists

Illustrator or decorator

Income tax expert

Insurance adjustor

Interpreter

Lapidary

Manufacturer

Medicine, doctor of

Occultist

Optometry, doctor of

Optician

Osteopathy, doctor of

Podiatry, doctor of

Photographic service

Physiotherapist

Radiologist

Surveyor

Travel agency

Veterinary medicine, doctor of

X-ray technician

B. Classification "B." Every business including but not limited to those listed herein, operating with a net profit of ten percent or more, but less than twenty percent, shall be classified in Classification B:

Abstract and title company

Amusement machine, coin- or slug-operated

Appliances

Auto parts and accessories

Bakeries

Barber and beauty school

Barber school

Beauty and cosmetology school

Building cleaning service

Contractors

Department stores

Engineer

Entertainment

Florists

Garages, storage

Gifts and novelties

Hardware

Jewelry stores

Job printers

Junk dealers

Lumber and building supplies

Men's and women's apparel

Men's specialty apparel

Musical instruments

Music studios

Nursery and garden supplies

Office, store and school supplies

Paint, glass and wallpaper

Photographic sales

Plumbing and heating

Radio and television sales and service

Repair services (unless otherwise specified)

Sales cosmetics

Shoe stores

Sign painter

Sporting goods

Stationery and books

Telephone solicitor, fixed place of business within the city

Trailer, boat or motorcycle dealer

Vending machines, coin operated (selling goods, wares, merchandise)

Weighing machines, coin operated (selling service)

Wrecking or salvaging automobiles or vessels

C. Classification "C." Every business including but not limited to those listed herein, operating with a net profit of less than ten percent, shall be classified in Classification C:

Auto repair services

Billiards, pool halls

Bowling alley

Car wash

Children's wear

Cocktail lounges

Combination grocery stores

Confectioneries

Creameries (dairies)

Drug stores

Feed, fuel and ice dealers

Furniture stores

Laundry and dry cleaning agents and plants

Liquor stores

Meat markets

New car dealers

Oil distributors

Public utility

Real estate broker/agent

Restaurants and rood dispensing

Service stations

Super markets

Specialty foods

Tobacco and periodicals

Used car dealers

Variety stores

Wholesalers

Wholesalers-produce

Women's specialty apparel

(Ord. 1214-A N.C.(2d) § 3, 1992: Ord. 791 N.C. § 2, 1967; Ord. 694 N.C. § 1, 1965; Ord. 693 N.C. § 2, 1965; Ord. 690 N.C. § 2, 1965; Ord. 685 N.C. § 5.49, 1965.)

The following are exempted from the payment of a license tax under this chapter;

A. Any charitable institution, organization or association organized and conducted for charitable purposes only. This exemption shall not apply to promoters (Section 5.04.480) employed by charitable organizations;

B. Any person conducting or staging any concert, exhibition, lecture, dance, amusement or entertainment where the receipts, if any derived therefrom, are to be used totally and solely for charitable or benevolent purposes and not for private gain, or other purposes of the conducting person, or for the private gain of any person in whole or in part;

C. Any religious, fraternal, educational, military, state, county or municipal organization or association conducting any business which is open to members thereof only and not open to the public;

D. Any religious, fraternal, educational, military, state, county or municipal organization or association conducting or staging any amusement or entertainment, concert exhibition, lecture, dance or athletic event, when the receipts derived are to be wholly for the benefit of such organization and not in the whole or any part for private gain of any person;

E. Any solicitor engaged in interstate commerce when a license tax casts a burden upon such interstate commerce;

F. Any honorably discharged or honorably relieved soldier, sailor, or marine of the United States, who is physically unable to obtain a livelihood by manual labor, and who is a voter of this state, distributing circulars, or hawking, peddling or vending any goods, wares or merchandise owned by him, except spirituous, malt, vinous or other intoxicating liquor;

G. Any natural person of the age of sixteen years and under whose annual gross receipts from any and all business are five hundred dollars or less;

H. Any public transportation system in the city operating under the jurisdiction of the Public Utilities Commission of the state of California and operating buses of the capacity of twenty or more passengers upon a fixed route with definite, permanent points of origin and termination.

(Ord. 685 N.C. § 6.10, 1965.)

A. Except as may be otherwise specifically provided in this chapter, the terms hereof shall not be deemed or construed to apply to any of the following persons:

1. Any public utility which pays to the city a tax under a franchise or similar agreement;

2. Banks, including national banking associations to the extent that a city may not levy a license tax them under the provisions of Article XIII, Section 16, Subdivision I (a) of the State Constitution;

3. Insurance companies and associations to the extent that a city may not levy a license tax upon them under the provisions of Article XIII, Section 14 ⅘ of the State Constitution;

4. Any person whom the city is not authorized to license under any law or constitution of the United States or the state of California.

B. The tax and license collector may require the filing of a verified statement from any person claiming to be excluded by the provisions of this section, which statement shall set forth all facts upon which the exclusion is claimed.

(Ord. 685 N.C. § 6.20, 1965.)

Any person desiring to claim exemption from the payment of a license tax and to have a free license issued to him shall make application therefor upon forms prescribed by the tax and license collector and shall furnish such information and make such affidavits as may be required. Upon the determination being made that the applicant is entitled to exemption from the payment of license taxes for any reason set forth in this chapter, the tax and license collector, upon the applicant complying with the provisions of this chapter or any other ordinance of the city which may require a permit for the doing of the particular act proposed to be done, shall issue a free license to such person which shall show upon its face that the license tax is exempt.

(Ord. 685 N.C. § 6.30, 1965.)

The tax and license collector may revoke any exempt license granted pursuant to the provision of this chapter upon information that the licensee is not entitled to the exemption as provided therein. In such revocation the procedure to be followed and right of appeal shall be as provided in Sections 5.04.230 and 5.04.235 herein for determination of a disputed tax.

(Ord. 685 N.C. § 6.40, 1965.)

Any person required to pay a license tax for transacting and carrying on any business under this chapter, shall be relieved from the payment of any license tax for the privilege of doing such business which has been required under any other ordinance of the city, but shall remain subject to the regulatory provisions of such other ordinance. This section shall not apply to inspection or permit fees.

(Ord. 685 N.C. § 7.05, 1965.)

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 ordinance committed prior to July 1, 1965, nor be construed as a giver 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 ordinance to be posted, filed, or deposited, and all rights and obligations thereunto appertaining shall continue in full force and effect.

(Ord. 685 N.C. § 7.10, 1965.)

Any person who on July 1, 1965 has a valid unexpired license for any business issued by the city under the provisions of any ordinance heretofore enacted, shall receive credit on the amount of the license tax imposed by this chapter for a pro rata of the license tax previously paid based upon the unexpired portion of the period for which such previous license was issued. In the event that the pro rata credit for an unexpired license is greater than the license tax required by this chapter, then and in that event the amount of the license tax under this chapter shall be the amount of the credit for the unexpired license fee or fees paid under such other ordinance or ordinances.

(Ord. 685 N.C. § 7.15, 1965.)

The amount of any license tax and penalty imposed by the provisions of this chapter shall be deemed a debt to the city, and any person carrying on any business without first having procured a license from the city to do so shall be liable to an action in the name of the city in any court of competent jurisdiction for the amount of the license tax and penalties imposed on such business.

(Ord. 685 N.C. § 7.20, 1965.)

In no case shall any mistake made by the city in stating the amount of a license tax prevent or prejudice the collection by the city of what shall be actually due from anyone carrying on a business subject to a license tax under this chapter.

(Ord. 685 N.C. § 7.25, 1965.)

In any action brought under or arising out of any of the provisions of this chapter, or of any ordinance imposing a license tax, the fact that a party thereto represented himself as engaged in any business or calling for the transaction of which a license is required, or that such party exhibited a sign indicating such business or calling, shall be conclusive evidence of the liability of such party to pay for a license for such business.

(Ord. 685 N.C. § 7.30, 1965.)

For the purpose of this chapter, any person shall be deemed to be in business and subject to the provisions of this chapter who does one act of selling, offering for sale, or taking an order for any goods, wares, merchandise, article, thing or service, or offering or soliciting for compensation the rental of any automobile for hire, or fishing or offering to furnish for compensation bail to any person in any criminal proceeding, or of making a delivery.

(Ord. 685 N.C. § 7.35, 1965.)

For the purpose of this chapter, the tax and license collector, his deputies and authorized agents are authorized to administer oaths.

(Ord. 685 N.C. § 7.40, 1965.)

A. It shall be the duty of the city treasurer and of the tax and license collector, his deputy, agents and/or employees, and they and each of them are directed to enforce each and all of the provisions of this chapter. Each department of the city which issues permits for work to be done shall require the production of a valid unexpired license prior to the issuance of such a permit.

B. The tax and license collector in the exercises of the duties imposed upon him hereunder 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 tax and license collector and each and all 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 herein and demand an exhibition of its license certificate. Any person having such license certificate theretofore issued, in his possession or under his control, who willfully fails to exhibit the same on demand, is guilty of a misdemeanor and subject to the penalties provided in this chapter. It shall be the duty of the tax and license collector and each of his assistants to cause a complaint to be filed against any and all persons found to be violating any of said provisions.

(Ord. 685 N.C. § 7.45, 1965.)

A. No refunds will be made on any amount paid as a license tax, except in the case of error on the part of the city in the determination of the amount of the license tax or in the event of double payment for a license.

B. Any refund as herein provided will be made only upon authorization of the finance office and the city manager.

(Ord. 685 N.C. § 7.50, 1965.)

The conviction and punishment of any person for transacting any business without first obtaining a license shall not excuse or exempt such person from the payment of any license tax due or unpaid at the time of such conviction and nothing herein shall prevent a criminal prosecution of any violation of the provisions of this chapter. All remedies prescribed hereunder shall be cumulative and the use of one or more remedies by the city shall not bar the use of any other remedy for the purpose of enforcing the provisions of this chapter.

(Ord. 685 N.C. § 7.55, 1965.)