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. 6 Enforcement
Ventura Municipal Code · 2026-10 edition · updated 2026-10-05 · Ventura
Cite as: Ventura Municipal Code Article 6 · Text as of 2026-10-05
4.155.610 Enforcement.¶
The collector shall have the duty of enforcing the provisions of this chapter. The collector is hereby authorized to enter, free of charge, at any reasonable time, any place of business, or to approach any person apparently conducting or employed in the operation of a business to verify compliance with the provisions of this chapter.
All persons with business tax certificates under this chapter shall produce the business tax certificate upon the request of any police officer or collector or designee. (Code 1971, § 2138)
4.155.620 Violation.¶
It shall be unlawful for any person to violate any provision or to fail to comply with any of the requirements of this chapter, or to falsify any statement required hereunder. Any person violating any of the provisions or failing to comply with any of the mandatory requirements of this chapter shall be guilty of a misdemeanor. Such person shall be deemed guilty of a separate offense for each and every day during any portion of which any violation of any provisions of this chapter is committed, continued or permitted by such person and shall be punishable accordingly. (Code 1971, § 2139)
4.155.630 Public nuisance.¶
Any business operating without a business tax certificate, or for a purpose wholly or partially foreign to that for which the business tax certificate was issued, shall be deemed a public nuisance and may be abated by the city as appropriate under law at the expense of the person creating, causing, committing or maintaining it, and such expense shall be a lien against the property on which the nuisance is maintained and shall be a personal obligation against the owner of said business. (Code 1971, § 2140)
4.155.640 Delinquent tax as a debt.¶
The amount of any business license tax or penalty thereon imposed by this chapter shall be deemed a debt to the city. The city may collect the debt through any legal means including attachment and seizure of business property. (Code 1971, § 2141)
4.155.650 Citation procedure for violations.¶
Any city officer or employee arresting any person for a violation of any provision of this chapter, who does not immediately take such arrested person before a magistrate, as prescribed in the California Penal Code, shall prepare in duplicate a written notice to appear in court. The notice shall contain: the name and address of the person arrested; the offense charged; the time and place of the alleged violation; and where and when such person shall appear in court.
The time and place specified in the notice to appear and the notice shall be in conformity with the applicable provisions of the California Penal Code.
The arresting city officer or employee shall deliver one copy of the notice to appear to the alleged violator; the alleged violator in order to secure the alleged violator’s immediate release must give their written promise to so appear in court at the time and place indicated on the notice by signing the duplicate notice, which signed copy shall be retained by the city officer or employee. Thereafter, the arresting city officer or employee shall release forthwith from custody the person so arrested. The duplicate copy of the notice to appear shall be filed in the manner prescribed in the California Penal Code. (Code 1971, § 2142)
4.155.660 Remedies cumulative.¶
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 hereof. (Code 1971, § 2143)
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