Earlier editions: 2026-09
Title 4 — REVENUE AND FINANCE 1 Amended›Division 1 — Taxes 2›Chapter 4.155 — BUSINESS LICENSE TAX
Ventura Municipal Code Art. 5 Suspension, Revocation, Appeal 10
Ventura Municipal Code · 2026-10 edition · updated 2026-10-05 · Ventura
Cite as: Ventura Municipal Code Article 5 · Text as of 2026-10-05
10 Editor’s note(s): Section 2 of Ord. No. 2018-020, adopted December 3, 2018, amended Article 5 in its entirety to read as herein set out. Former Article 5 pertained to the same subject matter, consisted of Sections 4.155.510 through 4.155.580, and derived from the 1971 Code.
4.155.510 Unauthorized business.¶
No business tax certificate issued pursuant to the provisions of this chapter, or the payment of any business license 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 a business without complying with all the provisions of city, state, and federal laws, including, but not limited to, certificate of occupancy requirements, or zoning compliance, or a permit from any board, commission, department, or other office of the city. (Ord. No. 2018-020, § 2, 12-3-18)
4.155.520 Reserved.¶
4.155.530 Grounds for revocation.¶
A business tax certificate may be revoked if it is determined that:
A. The business conducted on the premises is not substantially similar to that for which the business tax certificate was approved and issued;
B. The person to whom the business tax certificate was issued or any of their agents, or any other person in charge of or employed by the business has violated any of the conditions of the business tax certificate;
C. The business tax certificate was obtained by fraudulent representations;
D. Upon the determination that the business license tax has not been paid, pursuant to the procedures set forth in this chapter; or
E. The business tax certificate was issued by a mistake of the collector contrary to the terms of this chapter. (Ord. No. 2018-020, § 2, 12-3-18)
4.155.540 Reserved.¶
4.155.550 Reserved.¶
4.155.560 Process for revocation or suspension.¶
A. Upon a determination that there may be grounds to revoke a business tax certificate, the director shall schedule a revocation hearing before the business tax certificate hearing officer designated by the city manager. The director shall set a time and place for the revocation hearing and shall notify the business tax certificate holder, in writing, of such date and time, not later than 10 working days from the date of the scheduled revocation hearing. The revocation hearing notice shall specify the grounds upon which the revocation hearing is based.
B. At the revocation hearing the business tax certificate holder shall be provided the opportunity to present evidence why the business tax certificate should not be revoked or why a suspension of the business tax certificate with conditions should be considered. The hearing shall be an informal hearing. The formal rules of evidence provided for in any state law are inapplicable to this hearing. Either party may present witnesses or documents in support of their position.
C. The business tax certificate hearing officer may suspend the business tax certificate with conditions, if the business tax certificate hearing officer determines there are sufficient facts that the violations can be remedied in a timely manner. Should the business tax certificate holder fail to timely comply with the imposed conditions, the director may schedule a revocation hearing in compliance with this article.
D. Within 10 working days of the hearing, the business tax certificate hearing officer shall issue a determination in writing, specifying the conclusions and supporting reasons for the revocation or suspension. The determination notice shall provide for the right to appeal pursuant to Section 4.155.570. The determination notice shall be sent registered or certified mail to the business tax certificate holder and any other party that has requested notice.
E. If the business tax certificate holder fails to appeal within 15 days of the determination notice, then the revocation or suspension shall become final with no further right to appeal or review. (Ord. No. 2018-020, § 2, 12-3-18)
4.155.570 Appeal to city council.¶
Decisions of the collector to deny an application for a business tax certificate or the business tax certificate hearing officer to suspend or revoke a business tax certificate may be appealed to the city council. The written notice of appeal shall be filed with city clerk no later than 15 days after the date of the determination notice. The appeal shall specifically state the factual and legal basis for the appeal.
The city clerk shall set a time and place for the appeal hearing and shall notify the appellant, in writing, of such date and time, not later than 10 working days from the date of the scheduled appeal hearing. The city council appeal hearing shall be conducted within 45 days of the filing of the appeal.
The formal rules of evidence provided for in any state law are inapplicable to this hearing. Either party may present witnesses or documents in support of their position.
The city clerk shall notify the appellant of the city council’s decision, in writing, within 10 working days of the appeal hearing. The decision of the city council shall be final and the appellant may seek judicial review pursuant to California Code of Civil Procedure Section 1094.5. (Ord. No. 2018-020, § 2, 12-3-18)
4.155.580 Impacts on business after a revocation.¶
When a business tax certificate is revoked, business owner shall not be entitled to a refund pursuant to Section 4.155.720.
When a business tax certificate is revoked, no similar permit shall be granted to the same person or business within one year after such revocation. (Ord. No. 2018-020, § 2, 12-3-18)
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