Ventura County Municipal Code Art. 5 Application and Renewal—Business Tax Certificate

Every business subject to the business tax, including newly established businesses, shall apply for a business tax certificate on the form furnished by the Tax Collector no later than the first day of operations of the business. The applicant must complete the form in its entirety, make a sworn statement as to its accuracy and completeness, and submit it to the Tax Collector. The applicant must provide all relevant information necessary for the Tax Collector to determine the proper tax classification pursuant to Section 2007 and the correct amount of the tax.

No statement contained in an application shall be conclusive as to the matters set forth therein, nor shall the filing of an application preclude the County from collecting by appropriate action such sum as is actually due and payable pursuant to the provisions of this Chapter.

Applications, and each of the items contained in an application, shall be subject to audit and verification by the Tax Collector or authorized employees of the County who are authorized to examine, audit and inspect such books and records of any business tax certificate holder or applicant as may be reasonably necessary, in their judgment, to verify or ascertain the amount of business tax due.

(Rep. & Reen. Ord. 4396—3/5/02)

All persons subject to the provisions of this Chapter shall keep complete records of business transactions, including sales, receipts, purchases and other expenditures, and shall retain all such records for examination by the Tax Collector. Such records shall be maintained for a period of at least three years. No person required to keep records pursuant to the provisions of this section shall refuse to allow authorized representatives of the Tax Collector to examine such records at reasonable times and places.

(Rep. & Reen. Ord. 4396—3/5/02)

If any person fails to file any required statement within the time prescribed, or, if after demand therefore made by the Tax Collector, such person fails to file a corrective statement, or if any person subject to the business tax imposed by the provisions of this Chapter fails to apply for a business tax certificate, or if the Tax Collector is not satisfied with the information supplied and statements or applications filed, the Tax Collector may determine the amount of business tax due from such person by means of such information as he may be able to obtain.

If such determination is made, the Tax Collector 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 his last known address. A taxpayer who disputes the Tax Collector's determination must seek review in accordance with the provisions of Article 8 of this Chapter before seeking judicial review.

(Rep. & Reen. Ord. 4396—3/5/02)

No person applying for a business tax certificate or commencing business in any new location or in any new structure, or in any structure previously occupied by another person or business, may obtain a permanent business tax certificate for the business tax year without first having obtained the following:

(a) A certificate of occupancy, or temporarily certificate of occupancy, or a waiver of such certificate from the Department of Building and Safety;

(b) A zoning clearance from the Planning Department authorizing inauguration of the use;

(c) A permit or a waiver of a permit from the Ventura County Fire Protection District.

In the event an official of any of the departments mentioned above informs the Tax Collector that an applicant for a first business tax certificate or for any subsequent business tax certificate has failed to obtain a returned certificate, permit, clearance, or waiver, the Tax Collector shall not issue a permanent business tax certificate to the applicant.

An applicant for a business tax certificate or a business in any new structure or in any structure previously occupied by another business, shall receive a temporary business tax certificate upon payment of the tax imposed by this Chapter. The temporary business tax certificate shall be dated and shall be valid for ninety (90) days after issuance. During the ninety (90) day validity period of the temporary business tax certificate, if an official of any of the departments mentioned in this section informs the Tax Collector that the applicant has failed to obtain a required certificate, permit, clearance or waiver, the Tax Collector shall not issue a permanent business tax certificate covering the remainder of the business tax year and the Tax Collector shall cause a refund of the business tax paid by the applicant to be made to the applicant for the remainder of the business tax year. If the applicant obtains the required certificates, permits, clearances or waivers, the Tax Collector shall issue a permanent business tax certificate for the remainder of the business tax year, so long as all other conditions to issuance are satisfied.

After a first business tax certificate has been issued to a business, the Tax Collector shall not issue a business tax certificate for any subsequent business tax year if the Tax Collector has been informed by a County official of any of the departments mentioned in this section that the business does not have the zoning, building, fire and environmental health certificates, permits, clearances or waivers set forth in subsections (a) through (c), or has been found in an office hearing pursuant to Section 8114-4 to be in violation of a zoning law or permit condition.

No issuance of a business tax certificate shall be construed as evidence of compliance with any laws of federal, State or local government or of the laws, rules and regulations of the County and the County departments mentioned in this section.

(Rep. & Reen. Ord. 4396—3/5/02)

Upon payment of the prescribed business tax and satisfaction of all other terms and conditions imposed under this Chapter, the Tax Collector shall issue to such person a business tax certificate which shall contain the following information:

(a) The name of the person to whom the business tax certificate is issued;

(b) The name of the business taxed;

(c) The place where such business is to be transacted and carried on;

(d) The date of the expiration of the business tax certificate; and

(e) Such other information as may be necessary for the enforcement of the provisions of this Chapter.

(Rep. & Reen. Ord. 4396—3/5/02)

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

Any business tax certificate holder transacting and carrying on business but not operating at a fixed place of business within the County shall keep the business tax certificate upon his or her person at all times while transacting and carrying on the business for which the certificate is issued.

(Rep. & Reen. Ord. 4396—3/5/02)

A separate business tax certificate shall be obtained for each branch establishment or location of the business. Each business tax certificate shall authorize the holder to transact and carry on only the business described therein at the location or in the manner designated in such business tax certificate; provided, however, warehouses used in connection with or incidental to a business taxed under the provisions of this Chapter shall not be deemed to be separate places of business or branch establishments.

(Rep. & Reen. Ord. 4396—3/5/02)

After submission of the first business tax certificate application, all businesses which continue to be subject to the business tax in subsequent business tax years, shall submit to the Tax Collector in each business tax year thereafter, an application for the renewal of the business tax certificate and a sworn statement upon the form provided by the Tax Collector. The applicant shall set forth such information concerning the applicant's business during the preceding year as may be required by the Tax Collector to enable him to ascertain the amount of the business tax to be paid by the applicant pursuant to the provisions of this Chapter. Renewal business taxes and applications are due no later than July 1st of each year.

(Rep. & Reen. Ord. 4396—3/5/02)

In the event of loss or destruction of a business tax certificate, a duplicate business tax certificate may be issued by the Tax Collector upon: (a) the business tax certificate holder filing of an application and a sworn statement stating that the business tax certificate has been lost or destroyed, and (b) the payment of a ten-dollar ($10.00) fee.

(Rep. & Reen. Ord. 4396—3/5/02)

No business tax certificate, including exempt certificates, issued pursuant to the provisions of this Chapter shall be transferable; provided, however, where a business tax certificate is issued authorizing a person to transact and carry on a business at a particular place, such business tax certificate holder may, upon application, therefor, and paying of a fee in the amount of twenty-five dollars ($25.00), have the business tax certificate amended to authorize the transfer of such business tax certificate to some other lawfully approved location to which the business is, or is to be, moved. Additionally, the transfer of a business tax certificate to another person under such circumstance that the real or ultimate ownership after the transfer is substantially similar to the ownership existing before the transfer, shall not be prohibited by the provisions of this section. For the purposes of this section, stockholders, bondholders or other entities included within the definition of a person are regarded as having the real or ultimate ownership of such corporation or other entity.

(Rep. & Reen. Ord. 4396—3/5/02)

It shall be unlawful for the Tax Collector or any person having an administrative duty under the provisions of this Chapter:

(a) To make known, in any manner whatsoever, information pertaining to:

(1) The business affairs or operations of:

a. Any person required to obtain a business tax certificate or pay a business tax; or

b. Any other person visited or examined in the discharge of an official duty.

(2) The amount or source of income, profits, losses, expenditures, or any particular thereof, set forth in any statement or application.

(b) To permit any statement or application, or copy of either, or any book containing any abstract or particulars thereof, to be seen or examined by any person.

Nothing in this section shall prevent or be construed to prevent:

(a) The disclosure to, or the examination of records and equipment by, another County official, employee, or agent for the sole purpose of administering or enforcing any provisions of this Chapter or collecting taxes imposed by the provisions of this Chapter;

(b) The disclosure of information to, or the examination of records by, federal or State officials or the tax officials of another city or county, or city and county, if a reciprocal arrangement exists, or to a grand jury or a court of law upon subpoena;

(c) The disclosure of information and results of examinations of records of particular taxpayers and relating to particular taxpayers, to a court of law in a proceeding brought to determine the existence or amount of any business tax liability of the particular taxpayers to the County;

(d) The disclosure of the names and addresses of persons to whom a business tax certificate has been issued and the general type or nature of their business;

(e) The disclosure by way of public meeting or otherwise of such information as may be necessary when a taxpayer files a claim for refund of business taxes, or submits an offer of compromise with regard to a claim asserted by the County for business taxes;

(f) The disclosure of general statistics regarding taxes collected or business conducted in the County;

(g) The disclosure of information and examination of records of a business tax certificate holder who is a litigant in any lawsuit involving the County and such information is relevant to the issues in such lawsuit.

(Rep. & Reen. Ord. 4396—3/5/02)

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

(Rep. & Reen. Ord. 4396—3/5/02)