Villa Park Municipal Code Art. 8-1 Business Licenses; General Provisions

As used in this Section:

"Gross Payroll" shall mean the gross payroll of the preceding fiscal year, and the total gross payroll before deductions of any kind are made.

"Gross Receipts" shall mean the gross receipts of the preceding fiscal year; and the total amount of the sale price of all sales; the total amount charged or received for the performance of any act, service or employment of whatever nature it may be, whether such service, act of employment is done as a part of or in connection with the sale of goods, or not, for which a charge is made or credit allowed, including all receipts, cash, credits, and property of any kind or nature; 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, losses or other expenses whatsoever; provided, that cash discounts allowed or taken on sales shall not be included, and that this subsection shall not be construed to impose any tax upon any business or transaction which the City is not authorized to license or tax under the laws of the State or of the United States. Any tax 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 of any property previously sold returned by the purchaser to the seller which is refunded by the seller by way of cash or credit allowance given or taken, as part payment on any property so accepted for resale, shall be deducted for the purpose of determining the gross receipts.

"License Periods" shall mean the annual license period which commences on the date issued and ends twelve (12) months thereafter. The daily license period commences at the hour of 8:00 a.m. of any day and ends at 8:00 a.m. of the next day.

"Unpaid License Fee" shall mean all license fees owing for licenses therefor issued, and any sums or amount which the City would have received had a license been issued as required by this section.

(Ord. #76-243, § 3)

This section is enacted solely to raise revenue for municipal purposes, and is not intended for regulation. No person required to pay a license tax for transacting or carrying on any business under this section shall be relieved from the obligation to pay any other license tax, or permit fee or from any regulation under any other ordinance of the City.

(Ord. #76-243, § 4)

There is imposed upon the businesses, trades, professions, callings and occupations specified in this section license taxes in the amounts prescribed, and no person shall commence, transact or carry on any business, trade, profession, calling or occupation in the City without first having procured a license from the City so to do or without complying with all applicable provisions of this section.

No license shall be required of or from the followings:

a. Those exempt from municipal license tax by virtue of the Constitution and Laws of this State or the United States.

b. Any institution or organization, which is conducted, managed or carried on wholly for the benefit of charitable purposes and from which profit is not derived, either directly or indirectly by any individual, provided that applicant furnish conclusive proof to the City that such is the case, and provided that applicant furnish to the City the dates and time of the proposed solicitation.

c. Any enterprise or entertainment when the receipts derived therefrom are to be appropriated to any church or school or to any religious or benevolent or charitable purpose within the City.

d. Any person peddling, exclusively, any fruit or vegetables or other products raised upon his lands; provided, however, that such person shall furnish conclusive proof to the City.

e. Any doctor, lawyer, dentist or other professional person not having a fixed place of business within the City who is called upon to come to the City to render services.

f. Any person engaged in citrus growing or other horticultural or agricultural pursuit, and including persons engaged exclusively in the business of caring for, spraying, fumigating, fertilizing, hauling, or other gainful occupations in the service of citrus growers or other horticulturists or farmers.

Provided, however, that any license exemption is nontransferable.

(Ord. #76-243, § 5; Ord. #81-312, § 1)

A separate license under this section shall be obtained for each branch establishment or location of the business engaged in 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 section shall not be deemed to be separate places of business or branch establishments.

(Ord. #76-243, § 6)

Except as otherwise expressly provided in this section, any person conducting, managing, or carrying on two (2) or more businesses, licensed by this section, at the same location, shall apply for and obtain a license for only one such business; provided, that if the amount of such license differs for such businesses, then one license shall be issued on the basis of the combined total gross receipts of the several businesses.

(Ord. #76-243, § 7)

In the event that any business conducted, managed, or carried on in the City is organized as a partnership or joint venture, the scheduled license tax under this section shall be paid only by the partnership or joint venture and not by each individual partner or joint venturer.

(Ord. #76-243, § 8)

Every person required to have a license under the provisions of this section shall make application for the same to the City Manager upon forms prescribed by the City.

(Ord. #76-243, § 9; Ord. #82-323, § 23)

Any applicant for the renewal of a license under this section shall submit to the City Manager 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 City Manager, written upon 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 fiscal year as may be required by the City Manager to enable him to ascertain the amount of the license tax to be paid by such applicant pursuant to the provisions of this section.

No statements 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. Such statement and each of the several items therein contained shall be subject to audit and verification by the City Manager, his deputies, or authorized employees of the City, who are hereby authorized to examine, audit and inspect such books and records of any licensee or applicant for a license as may be necessary in their judgment to verify or ascertain the amount of license tax due.

All licenses, applicants for licenses and persons engaged in business in the City are hereby required to permit an examination of such books and records for the purposes set out in this subsection.

The information furnished or secured pursuant to this subsection shall be confidential. Any unauthorized disclosure or use of such information by any officer or employee of the City shall constitute a violation of this section, and such officer or employee shall be subject to the penalty provisions of this section, in addition to any other penalties provided by law.

If any person fails to file any required statement within the time prescribed, or if after demand therefor made by the City Manager, he fails to file a corrected statement, the City Manager may determine the amount of license tax due from such person by means of such information as he may be able to obtain.

If such a determination is made, the City Manager shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States Post Office at Villa Park, California, postage prepaid, addressed to the person so assessed at his last known address. Such person may, within fifteen (15) days after the mailing or serving of such notice, make application in writing to the City Manager for a hearing on the amount of the license tax. If such application is made, the City Manager shall cause the matter to be set for hearing within fifteen (15) days before the City Council. The City Manager shall give at least ten (10) day's notice to such person of the time and place of hearing in the manner prescribed above for serving notices of assessment. The City Council shall consider all evidence produced, and shall make finding thereon, which shall be final. Notice of such findings shall be served upon the applicant in the manner prescribed above for serving notices of assessment.

(Ord. #76-243, § 10; Ord. #82-323, § 23)

All license taxes under this section shall be paid for in lawful money of the United States of America. All daily license taxes shall be paid in advance on each day.

All annual licenses based on gross receipts basis shall be due on the anniversary date of the issuance of the license. On the initial issuance of the license, the licensee shall deposit the sum of fifty ($50.00) dollars for the first year's license. On the renewal of such license, the fifty ($50.00) dollar deposit shall apply to the license fee based on the gross receipts for the preceding twelve (12) months. The fee for the renewal of any licenses based on gross receipts shall be determined by the gross receipts for the preceding twelve (12) month period and is delinquent if not paid within sixty (60) days after the expiration of the license year of the licensee.

(Ord. #76-243, § 11)

All license taxes under this section shall be due and payable to the City Manager or his representative. A penalty of ten (10) percent shall be added to each license tax remaining unpaid thirty (30) days after it becomes due. On the first day of each month thereafter that such tax remains unpaid, an additional penalty of ten (10) percent of such unpaid tax shall be added.

(Ord. #76-243, § 12; Ord. #82-323, § 23)

The amount of any license tax imposed by this section together with any penalties accruing thereon shall be deemed a debt due to the City from the person required to pay the same and an immediate cause of action accrue to the City for the collection thereof in any court of competent jurisdiction.

(Ord. #76-243, § 13)

No license under this section shall be issued to any person failing to present any land use permit required by the Zoning Ordinance of the City, or who has failed to comply with the provisions of any other regulation having to do with trade, business or occupation.

(Ord. #76-243, § 14)

The City Manager shall issue licenses to qualified applicants under this section and such licenses shall contain the following:

a. The name of the person to whom the license is issued.

b. The business licensed.

c. The place where such business is to be transacted and carried on.

d. The date of the expiration of such license.

e. Such other information as may be necessary for the enforcement of the provisions of this section.

(Ord. #76-243, § 15; Ord. #82-323, § 23)

No license issued pursuant to this section shall be transferable; provided, that where a license is issued authorizing a person to transact and carry on a business at a particular place, such license, upon application therefor and upon paying a fee of two ($2.00) dollars, may have the license amended to authorize the transacting and carrying on of such business under such license at some other location to which the business is moved.

No person shall lend his license to another.

(Ord. #76-243, § 16)

In the event that any licensee under this section loses his license, or the same is destroyed, he may procure a duplicate license from the City Manager by payment to him of the sum of two ($2.00) dollars.

(Ord. #76-243, § 17; Ord. #82-323, § 23)

Any licensee engaged in a business at a fixed place of business shall keep the license issued to him under this section posted in a conspicuous place upon the premises where such business is conducted. Any licensee not operating from a fixed place of business shall keep the license issued to him upon his person at all times while engaged in the business within the City.

(Ord. #76-243, § 18)

No license issued under the provisions of this section shall be construed as authorizing the conduct of or continuance of any illegal or unlawful business.

(Ord. #76-243, § 19)

It shall be the duty of the City Manager to enforce each of the provisions of this section, and the Police Chief shall render such assistance in the enforcement hereof as may from time to time be required by the City Manager or the City Council.

The City Manager, in the exercise of the duties imposed upon him under this section, and acting through its deputies or duly authorized assistants, may examine or cause to be examined all places of business in the City to ascertain whether the provisions of this section have been complied with.

The City Manager and each of his assistants, and any police officer, shall have the power and authority to enter, free of charge, at any reasonable time, any place of business required to be licensed under this section 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, shall be subject to the penalties provided for the violation of this section. It shall be the duty of the City Manager and each of his assistants to cause a complaint to be filed against any persons found to be violating any of the provisions of this section.

In addition to all other powers conferred upon him, the City Manager shall have the power, for good cause shown, to extend the time for filing any required sworn statement for a period not exceeding thirty (30) days, and in such case to waive any penalty that would otherwise have accrued; and shall have the further power, with the consent of the City Council, to compromise any claim as to amount of license tax due.

(Ord. #76-243, § 20; Ord. #82-323, § 23)

Any person aggrieved by any decision of an administrative officer or agency with respect to the issuance or refusal to issue a license under this section may appeal to the City Council by filing a notice of appeal with the City Clerk. The City Council shall thereupon fix a time and place for hearing such appeal. The City Clerk shall give notice to such person of the time and place of hearing by serving it personally or by depositing it in the United States Post Office at Villa Park, California, postage prepaid, addressed to such person at his last known address.

(Ord. #76-243, § 21)

The conviction and imprisonment of any person for engaging in any business without first obtaining a license to conduct such business shall not relieve such person from paying the license tax to conduct such business, nor shall the payment of any license prevent a criminal prosecution for the violation of any of the provisions of this section. All remedies prescribed under this section 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 section.

(Ord. #76-243, § 22)

Any license issued under the business license ordinance may be revoked or suspended in the following instances:

a. Where the City Manager has found and determined the preservation of the public health, safety, peace and welfare demand revocation of the business license.

b. Where the applicant or permittee has violated any provisions of the business license ordinance or any other provisions of the Villa Park Municipal Code, or any other provision of law.

c. Where a business license has been granted on false or fraudulent evidence, testimony, or application.

d. Where the applicant or permittee has violated the terms and provisions of the business license.

e. Where the applicant or permittee has failed to pay the necessary business license fees as required by this chapter.

f. Notwithstanding the foregoing or any other provision of this chapter to the contrary, licenses issued to chiropractors, laboratory technicians, dentists, medical doctors, opticians, physical therapists, nurses, psychologists, pharmacists, veterinarians, outdoor advertisers, architects, landscape architects, building designers, attorneys, barbers, engineers, collection agencies, contractors, cosmetologists, private detectives, funeral directors, shorthand reporters, structural pest control operations, land surveyors, ship brokers, cleaners and dyers, electronic repair dealers, real estate agents and brokers, marriage counselors, auto dealers, boxers and wrestlers, furniture and bedding dealers and manufacturers, manufacturers of paint, petroleum activities, dealers in secondhand goods, or any other business, profession or trade where the determination of issuance or revocation of a right of any person to engage in such business, profession, or trade, is vested in a state board or agency, shall be issued upon filing the requisite application and payment of the requisite fees and shall not be subject to revocation or suspension except any such business license may be revoked for nonpayment of fees or upon revocation of the state board or agency license.

(Ord. #91-396, § 1)

No business license shall be revoked or suspended until the permittee has had a public hearing before the City Manager and has had an opportunity either personally or by counsel or by both to defend the charges and present evidence. Such public hearing shall be preceded by notice to the permittee of not less than ten (10) days stating the date, time and place for such hearing. Such notice, written and served upon the permittee either personally or by certified mail, with return receipt requested, shall be sufficient notice.

Notwithstanding the foregoing, the City Manager may suspend, pending such a hearing, any business license where it has been determined that:

a. Upon the recommendation of the law enforcement agency or upon the recommendation of the City Council that an immediate suspension of the business license is necessary for the protection of the public health, safety, peace and welfare.

b. In the event of such a suspension, the City Manager shall, within 24 hours after the suspension, cause to be served upon the business or permittee a written statement containing the grounds for the suspension and a notice of hearing to show cause before the City Manager why the business license should not be permanently revoked. The hearing shall be held no later than five (5) days following the service of the notice.

c. Following revocation or suspension of a business license, a permittee may appeal the decision pursuant to Section 8-1.19 of this Article.

(Ord. #91-396, § 2)