Ventura Municipal Code Art. 2 General

No person shall engage in business in the city without first applying for and receiving a business tax certificate from the city and paying the city’s business license tax described in this chapter. Operation of a business without a business tax certificate and payment of the business license tax shall constitute a separate violation for each day that such business is conducted. (Code 1971, § 2101)

The business tax certificate and business license tax required by this chapter are imposed through the taxing power of the city solely for the purpose of obtaining general revenue. Payment of the business license tax and issuance of a business tax certificate does not release or in any way excuse a person from compliance with other applicable provisions of this code or other laws, including any permit or other license requirement. Issuance of the business tax certificate does not entitle the holder thereof to conduct a business without all other necessary permits or in a manner or location otherwise prohibited or regulated by law. (Code 1971, § 2102)

Before any business tax certificate is issued to any person, unless otherwise provided in this code, a written application by the applicant shall be made to the collector. Such application shall contain the following information:

A. The business owner name(s) and type of ownership: corporation, partnership, sole ownership or trustee. All owners’ names, all partners’ names, or officers’ names of the corporation shall be included.

B. Home address and phone number of all owners or partners. Home address and phone number of corporation officers and their headquarter address and phone number.

C. The exact address and phone number of the fixed place of business, except itinerant merchant shall supply the address and phone number of the temporary business location in the city.

D. The nature or type of business conducted from the location. If more than one business activity, list all.

E. The exact name of business, including fictitious business name(s), partnership name, and/or corporation name.

F. Mailing address if different from business address.

G. Federal employer ID number or Social Security number of all owners, state employer ID number, driver’s license number and date of birth of all owners, partners, or officers of the corporation.

H. In the case of a corporation, the name and address of the officer or person designated to accept service of legal documents.

I. For business license tax measured by either gross receipts or cost of operations, the applicant shall report the gross receipts or cost of operations from the previous business tax year. Businesses designated as warehousing shall report the total square footage of said warehouse. For businesses whose tax is measured or partly measured on the number of vehicles, days or booths used in operations, such number shall be reported.

J. Any further information which the collector may deem necessary for issuance of the business tax certificate, or computation of the business license tax, or other information which may be mandated by law.

K. If the collector is not satisfied with the information supplied in the application, the collector may determine the amount of any business license tax due based on any other available information. (Code 1971, § 2103)

If the amount of the business license tax to be paid by a new business applicant is measured by gross receipts or cost of operations, the applicant shall estimate the gross receipts or cost of operations for the period to be covered by the business tax certificate. Such estimate, if accepted by the collector as reasonable, shall be used to determine the amount of business license tax. However, the amount of such tax is only provisional.

At the end of the certificate period the collector may request verification of gross receipts or cost of operations. Within 30 days of said request, a new business applicant shall report to the collector the actual gross receipts or cost of operations during the initial certificate period, and the business license tax will be redetermined. If the applicant underpaid the amount of business license tax, the amount owing shall be immediately due. If the applicant overpaid the amount of business license tax, said overpayment shall be credited against applicant’s next annual renewal tax payment. (Code 1971, § 2104)

Each business shall, for purposes of paying the business license tax, be categorized by the collector as conducting business under one of the following:

A. Yearly Period. Yearly period shall commence on July 1st and end on June 30th.

B. Monthly Period. Monthly period shall begin on the date of issuance of the business tax certificate and shall expire 30 days thereafter.

C. Daily Period. Daily period shall begin at 12:01 a.m. and expire at 11:59 p.m. on the calendar date of issuance of the business tax certificate. (Code 1971, § 2105)

All persons engaged in business, and not otherwise exempt, shall pay the business license tax in advance of the certificate period to the business license office. (Code 1971, § 2106)

Businesses categorized under the yearly period shall be subject to an annual renewal payment. The annual renewal payment of all business license taxes shall be due and payable in advance on the first day of July of each year and shall be deemed delinquent if not paid prior to August 1st of said year.

It shall be the responsibility of each person to obtain a renewal license and pay the business license tax as provided in this chapter, regardless of whether or not a renewal notice from the collector is received. (Code 1971, § 2107)

Notwithstanding any other provisions, any business which fails to pay any business license tax when due shall pay a penalty of 10 percent or $10.00, whichever is greater, for each month, or a portion thereof, said business license tax payment is overdue, which penalty shall be added by the collector on the first day immediately following the due date or delinquent date thereof. Provided, however, that the amount of such penalty shall in no event exceed 100 percent of the tax due.

No business tax certificate shall be issued, nor renewed, nor shall one which has been suspended or revoked be reinstated or reissued, to any person who, at the time of applying therefor, is indebted to the city for any delinquent business license tax, including penalties, unless first making arrangements with the collector to pay such delinquent business tax including penalties.

If the due date or delinquent date falls on a Saturday, Sunday, or a state or national holiday, payment of the business license tax may be made without penalty on the first working day thereafter.

For the purpose of this section, postmarks shall be accepted as the date of payment made, provided the transmitting envelope contains a United States Postal Service postage cancellation indicating a date not later than the date due. (Code 1971, § 2108)

Every person required to pay a business license tax under the provisions of this chapter, who has made application as hereinabove prescribed, and who has paid the prescribed tax, or who has been exempted from payment under Section 4.155.440, shall be issued a business tax certificate by the city. The business tax certificate shall contain, but not be limited to, the following information:

A. The name of the person to whom the business tax certificate is issued.

B. The name of the business, partnership or corporation.

C. The exact address where such business is to be transacted and carried on.

D. The date of the business tax certificate period.

E. The nature or type of business conducted from the business location. (Code 1971, § 2109)

Every person conducting a business at a fixed place of business located within the city shall post the business tax certificate in a conspicuous place at said place of business. All other persons, their employees and agents, conducting business from other than a fixed location shall carry the business tax certificate or a certified copy with them at all times. All persons subject to this chapter shall show the business tax certificate or certified copy upon the request of any police officer or any person designated by the collector. (Code 1971, § 2110)

A separate business tax certificate is required for each business activity which falls within a different business classification as defined in this chapter. However, if a person engages in two or more businesses at the same location, and the tax for each business is determined under the same tax measure, the person may apply for a consolidated business license tax in which the tax bases for all activities will be combined and one tax shall be paid using the rate applicable to the business activity responsible for the largest percentage of the consolidated tax base. If the person pays a consolidated fee, the person shall also pay an administrative fee for each additional certificate. (Code 1971, § 2111)

A separate business tax certificate must be obtained for each branch office or place of business located in the city. However, if a person engages in the same business at each branch office, the person may request to pay a consolidated business license tax in which the tax base will be consolidated and one tax shall be paid based upon the rate applicable to that business classification. If the person pays a consolidated fee, the person shall also pay an administrative fee for each additional certificate. (Code 1971, § 2112)

A duplicate business tax certificate may be issued by the collector to replace any certificate previously issued hereunder which has been lost or destroyed, upon the certificate holder filing a statement of such fact, and at the time of filing such statement paying to the collector an administrative fee for a duplicate certificate. (Code 1971, § 2113)

No business tax certificate issued under this chapter shall be transferable or assignable in any manner by the holder. A certificate shall be automatically revoked in the event that the person identified on the certificate as the certificate holder either transfers or assigns the certificate or allows the certificate to be used by another person. (Code 1971, § 2114)

Notwithstanding any other provision, a certificate holder may apply for and receive a transfer business tax certificate upon payment of an administrative fee where there is to be a change in the business name or ownership or location or type of business, providing that the tax rate is the same as the current business. (Code 1971, § 2115)

In the event that a business terminates operations during the certificate period, there shall be no proration or refund of taxes paid for the license period, except as provided in Section 4.155.720. (Code 1971, § 2116)

All businesses operating in the city, whether or not such business has a fixed location within the city, shall, upon request, provide the city with the names and addresses of all employees working for that business, as well as the names and addresses of all brokers, doctors, or other independent contractors or agents working for, in conjunction with, or out of the same location as the business.

Any business operating in the city that is exempt from paying a business license tax whether or not that business has a fixed location within the city shall, upon request, provide the city with the names and addresses of all brokers, doctors, or other independent contractors or agents working for, in conjunction with, or out of the same location as the exempt business. (Code 1971, § 2117)

It shall be unlawful for the collector or any person having an administrative duty under the provisions of this chapter to make known in any manner whatever information pertaining to the business affairs or operations, or other information, obtained by an investigation of records and equipment of any person required to obtain a business tax certificate or pay a business license tax or of any other person visited or examined in the discharge of an official duty, or the amount or source of income, profits, losses, expenditures, or any particular thereof, set forth in any statement or application, or to permit any statement or application, or copy of either, or any book containing any abstract or particulars thereof to be seen or examined by any person; provided, however, nothing in this section shall be construed to prevent:

A. The disclosure to, or the examination of records and equipment by, another city official, employee, or agent.

B. The disclosure of information to, or the examination of records by, federal or state officials or county district attorney or the tax officials of another city or county, or city and county, if a reciprocal arrangement exists, or to a grand jury or court of law upon subpoena.

C. The disclosure of information and results of examination of records of particular taxpayers, and relating to particular taxpayers, in any proceeding brought to determine the existence or amount of any business tax liability of the particular taxpayers to the city.

D. Upon a written request from the taxpayer, the disclosure to the taxpayer or successors, receivers, trustees, executors, administrators, assignees, and guarantors of information as to the items included in the measure of any paid tax, any unpaid tax, or amounts of tax required to be collected, interest, and penalties or any information in the taxpayer’s application.

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

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

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

H. The disclosure to the extent otherwise required by the law. (Code 1971, § 2118)

Whenever a person engages in business both within and outside the city, the tax imposed by this chapter shall be fairly apportioned to reflect that portion of business conducted within the city. Apportionment guidelines to carry this purpose into effect shall be prepared by the collector and adopted pursuant to Section 4.155.2220. (Code 1971, § 2119)

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 other license tax or permit fees for the privilege of doing such business required under any other ordinance of the city, and shall remain subject to the regulatory provisions of other ordinances. (Code 1971, § 2120)

The city council, from time to time, shall by resolution establish fees to recover costs associated with administering specified services provided by the business license office and administering the provisions of this chapter. (Code 1971, § 2121)

The collector shall enforce the provisions of this chapter and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this chapter subject to the approval of the city manager. (Code 1971, § 2122)