Whittier Municipal Code Ch. 5.04 Licensing Regulations

A. There are imposed upon the businesses, trades, professions, callings and occupations specified in this chapter license taxes for revenue purposes only in the amounts prescribed in this chapter, and it is unlawful for any person to transact and 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 any and all applicable provisions of this chapter. A license certificate from the city issued as provided in this chapter shall authorize the person to whom issued, by himself/herself or, unless otherwise expressly provided in this chapter, by bona fide employees in the regular course of their employment, to engage in, carry on or conduct in the city the business, trade, calling, profession, exhibition or vocation for which issued during the life of the license, and no person as principal, agent, officer, clerk or employee, for himself/herself or for another person, shall carry on or conduct in the city any business, trade, calling, profession, exhibition or vocation named in this chapter without such a license and certificate therefor issued as provided in this chapter at a time other than authorized in the license certificate; provided, however, that no personal or written demands or notices from the city to persons required to be licensed under the provisions of this chapter shall be necessary to incur the penalties of this chapter.

B. Any person required to procure a license by this chapter who fails, neglects or refuses to take out such a license or who carries on or attempts to carry on any business in the city for which a license is required, without first procuring the license, shall be liable to an action in the name of the city as plaintiff in any court of competent jurisdiction for the amount of license tax imposed by this chapter on the trade, calling, profession or occupation, together with costs of suit.

(Prior code §§ 6100, 6100.1)

(Ord. No. 3112, § 2, 2-25-20)

A. Before any license is issued to any person, the person shall make written application therefor to the city treasurer. The application must state the nature or kind of business, trade, occupation or calling for which the license is required, the place where the business, trade, occupation or calling will be carried on or conducted, the name of the owner of the business, trade, occupation or calling, and must be signed by the applicant. In cases where the business, trade, occupation or calling is not to be conducted or carried on at a permanent place of business in the city, then the application shall state the residence of the owners of the business, trade, occupation or calling.

B. No license shall be issued to any person conducting or carrying on any business, trade, occupation or calling under a fictitious name unless an affidavit is filed in the office of the city treasurer showing the true name of the owners of the business; provided, however, the license may be issued in the true names of the owners of the business, trade, occupation or calling without the filing of the affidavit.

(Prior code § 6100.3)

(Ord. No. 3112, § 5, 2-25-20)

A. Upon application therefor as provided in this chapter, it shall be the duty of the city treasurer to prepare and issue a license under this chapter and to state in each license the amount of tax therefor, the period of time covered thereby, the name of the person to whom issued, the business, trade, calling, profession or occupation licensed and the location of place of business where the business, trade, calling, profession or occupation is to be carried on.

B. All licenses issued under and by virtue of this chapter shall be signed by the city treasurer and attested with the seal of the city.

C. Any license applied for under Section 5.04.100, and exempt from tax, shall be issued in the same form and manner as other licenses but shall bear the words "Exempt from License Tax" over the signature of the city treasurer and shall be countersigned by the city tax and license collector or his/her deputy.

(Amended during 1983 codification; prior code § 6100.6)

(Ord. No. 3112, §§ 2, 5, 2-25-20)

A separate license must be obtained for each branch establishment or separate place of business in which the business, trade, calling or occupation is carried on and each license shall authorize the party obtaining it to carry on, pursue, or conduct only the businesses, trades, callings or occupations described in the license and which are indicated thereby.

(Prior code § 6100.8)

A. Every person having a license under the provisions of this chapter shall keep the license posted or exhibited while in force in some conspicuous part of the place of business. Every peddler or solicitor or any other person carrying on a trade, business, calling, profession or occupation not having a permanent place of business in the city and licensed under this chapter shall carry his/her license with him/her at all times while engaged or operating within the city.

B. Any person, resident or nonresident of the city, who engages in the act of peddling, vending and/or soliciting for which a license is required shall obtain from the city treasurer an identification badge with his/her picture attached and the city seal affixed thereto. A fee to cover the processing cost shall be paid in full at the time application for license is made.

C. All persons having a license shall produce or exhibit it when applying for a renewal and whenever requested to do so by the city tax and license collector or any police officer of the city.

(Ord. 2455 § 3, 1989; Ord. 2401 § 3, 1987; amended during 1984 codification; prior code § 6100.9)

(Ord. No. 3112, §§ 2, 5, 2-25-20)

A. Licenses shall be nontransferable, except in cases where the licensee sells his/her entire business as a corporation. Before any such license is transferred, the person applying for the transfer shall make application for a license as provided in this chapter. No license shall be valid for any other location other than that specified in the license without a written endorsement of the city treasurer thereon.

B. The city treasurer shall make a charge of two dollars for each duplicate license issued to replace any license issued under the provisions of this chapter which has been lost or destroyed.

(Ord. 2397 § 1, 1986; Ord. 2396 § 1, 1986; prior code § 6100.18)

(Ord. No. 3112, §§ 2, 5, 2-25-20)

A. All license taxes shall be paid in advance, in the legal currency of the United States to the city treasurer.

B. Reserved.

C. The monthly license tax provided in this chapter shall be due and payable to the city on the first day of every calendar month, in advance, from all persons who have for the previous month been licensed to carry on the same business, trade, calling or occupation, the license tax shall be due and payable by such persons before commencing to carry on the business, trade, calling or occupation.

D. The quarterly license tax provided in this chapter shall be due and payable to the city on the first day of the month and shall expire ninety days from that date; provided, however, that any person desiring to do so may pay for and procure a license for one year at the time the first quarterly license tax becomes due and payable under the provisions of this chapter.

E. The daily and weekly license taxes provided in this chapter shall be due and payable to the city in advance.

F. The semiannual license tax provided in this chapter shall be due and payable to the city at the time specified in this chapter respectively or when not so specified on the first day of January and July of each year, but the first semiannual license issued to any person as provided in this chapter shall be issued for the unexpired period of the half year except as otherwise specifically provided in this chapter.

G. The annual license taxes provided in this chapter for gross receipts shall be due and payable to the city on the first day of February of each year, but the first annual license shall be issued for the unexpired period of the year, except as otherwise specifically provided in this chapter. All other annual license taxes shall be for a term twelve months from issue.

H. No greater or less amount of money shall be charged or received for any license than is provided in this chapter and no license shall be sold or issued for any period of time than is provided in this chapter.

I. The license taxes provided in this chapter, whether for monthly, quarterly, semiannual or annual licenses, shall be due and payable to the city in advance on the dates provided in this section, at the office of the city tax and license collector.

J. Where a license for revenue purposes has been issued to any business by the city and the tax paid therefor under the provisions of any ordinance heretofore enacted and the term of the license has not expired, then the license tax prescribed for the business by this chapter shall not be payable until the expiration of the term of the unexpired license.

(Amended during 1983 codification; prior code § 6100.2)

(Ord. No. 2916, § 2, 11-18-08)

(Ord. No. 3112, §§ 1, 5, 2-25-20)

A. In all cases where the amount of the license tax to be paid by any person is based upon the amount of receipts or sales or of business transacted, or upon the number of persons employed, or upon the number of wagons or other vehicles used, or upon the amount of the maximum admission fee charged, or upon the number of tables used for any game, or upon the number of rooms in any building, the person shall, before obtaining a license for his/her business, file with the city treasurer for his/her guidance in ascertaining the amount of license tax to be paid, a written statement sworn to before some officer authorized to administer oaths, showing the total amount of receipts or sales or of business transacted during the fiscal year of the person next preceding the date of the statement and /or during the calendar year next preceding the date of the statement or the average daily number of persons employed by the person during the license period next preceding the date of the statement, or the number of wagons or other vehicles used or the amount of the maximum admission fee charged, or the number of tables used for any game by the person, or the number of rooms contained in the building at the date of the statement; provided, however, that where the quarterly or yearly license tax to be paid under any section or this chapter is based upon the gross quarterly or annual receipts, commissions or fees received or collected, only one such statement need be filed during any calendar year, which statement shall be filed at the time the first license is procured, and the first license tax to be paid shall be determined by and be based upon the statement filed at the time the first license is procured.

B. The statement shall not be conclusive upon the city or upon any officer thereof as to the matters therein set forth, and it shall not prejudice the rights of the city to recover any tax or amount that may be ascertained to be due from the person in addition to the amount shown by the statement to be due in case the statement should be found to be incorrect. The correctness of all such statements shall be subject to verification by the tax and license collector, or his/her properly authorized deputies, who are authorized and empowered to inspect and audit the books and records of any and all persons licensed to carry on any trade, calling, profession or business specified in this chapter.

1. Gross Receipts. Defined. "Gross receipts" as used in this section, except as otherwise specifically provided, means the total amount of revenue received as the sale prices of all sales and the total amount charged or received for the performance of any action, service or employment of whatever nature it may be, for which a charge is made or credit allowed, when such service, act or employment is done as a part of or in connection with the sale of materials, goods, wares and merchandise, or the performance of services; "gross receipts" includes all receipts, cash, credits and property of any kind or nature, and any amount for which a 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, or losses or other expenses whatsoever; "gross receipts" further includes commissions received for the sale of real property and the annual gross receipts, fees or commissions of every person, firm or corporation conducting, managing, carrying on, or engaged in any business or profession relating thereto; but "gross receipts" does not include cash discounts allowed and taken on sales and any sales tax paid to the state, a municipality, or public entity.

2. Examination, Audit and Inspection of Financial Books and Records.

a. The city treasurer and his/her authorized personnel, license inspectors, and police officers are authorized to examine, audit and inspect any financial books and records of any licensee, applicant for a license, or person engaged in business as may be necessary to verify or ascertain the amount of license tax due from the licensee, applicant or person in the specific classification.

b. All licensees, applicants for licenses, and persons engaged in business are required to permit such an examination of their financial books and records for the purposes set forth in this code. Any failure or refusal to permit the authorized city employee to examine the books or records of the business by the licensee shall constitute good cause for the suspension, cancellation or revocation of their license. This penalty shall be accumulative and in addition to any other penalty or remedy provided for by law, whether criminal or civil.

c. If any person fails to furnish any information or records required by this chapter upon demand by the city treasurer, his/her authorized personnel, license inspectors and police officers; the city treasurer, his/her authorized personnel, license inspectors and police officers may issue a subpoena demanding that such person supply the requested information or records. The subpoena shall specifically identify the information or records sought, and indicate the place, date and time at which the information or records must be presented. If any person fails to comply with a regularly issued subpoena, the city treasurer, his/her authorized personnel, license inspectors or police officer may apply to a court of appropriate jurisdiction for an order requiring compliance with the subpoena.

C. If any person required by this chapter to make any such statement fails to do so, the person shall be required to pay a license at the maximum rate prescribed in this chapter for the profession, trade, calling or business carried on by the person and shall be guilty of a violation of this chapter and be punishable therefor as provided in this code; provided, however, that in any case where the first license is to be issued for a newly established business, a minimum license tax shall be paid until the close of the year and a statement is filed, and no statement need be made at the time the first license is issued for any such newly established business.

(Ord. 2672 §§ 1, 2, 1995; prior code § 6100.4)

(Ord. No. 3112, §§ 2, 5, 2-25-20)

A. The initial inquiry of a business targeted for an audit shall give the licensee fifteen days to comply with the audit request. Licensee may choose to comply with the audit by any of the following options:

1. The business can afford a financial statement certified by a certified public accountant (C.P.A.) that the gross receipts reported for the previous tax year were true and correct;

2. The licensee can submit a copy of the business' tax return for the period in question; or

3. The licensee can make an appointment with the tax and license collector's office for the collector to inspect licensee's books. The audit can be either at the licensee's business or at the City Hall.

B. After subsection A of this section is completed, if the collector finds a discrepancy between the new information and the amounts previously reported on the business license application (including renewal applications), the tax and license collector shall notify the licensee of the error. The licensee will have fifteen days to pay the unreported tax. Additionally, the licensee must provide documentation for the previous three tax years as provided in subsection A of this section.

C. If a licensee does not respond by the requested date, a second notice will be given. This second notice will allow fifteen days for the licensee to answer. This notice shall request the same payment and information which has been previously unanswered by the licensee.

D. If there is no reply to the second notice, a final notice will be sent to the licensee. The licensee will have fifteen days to answer this notice.

E. If the licensee still does not reply, then, the city, at its discretion, may request from the State Franchise Tax Board an abstract of the income tax records of the licensee for the last three tax years. These records, when received, will be used for the audit of the business tax of the licensee.

(Ord. 2672 § 3, 1995)

A. All licenses issued as provided in this chapter and upon which a tax is required shall be paid to the city tax and license collector.

B. It shall be the duty of the city tax and license collector to keep a list of all delinquent license taxes and license taxes that are payable under this chapter, upon the same coming to his/her knowledge and he/she shall immediately proceed to collect the license taxes, in his/her discretion, by suit or otherwise.

(Prior code § 6100.7)

(Ord. No. 3112, §2, 2-25-20)

A. No license tax shall be required of or from the following:

1. Those exempt from municipal taxation by virtue of the Constitution and laws of the state or of the United States, including but not limited to "family day care centers" and "residential facilities" serving six or fewer persons or "alcoholism or drug abuse recovery or treatment facilities" serving six or fewer persons, as those terms are defined in California Health and Safety Code Sections 1566.2 and 11834.22, respectively, or successor provisions thereto;

2. 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 the applicant furnishes conclusive proof to the city treasurer that such is the case;

3. Any enterprise or entertainment when the receipts derived therefrom are to be appropriated to any church or school or to any religious, benevolent or charitable purpose within the city;

4. Any person peddling, exclusively, any fruit or vegetables, or other products raised upon his/her lands; provided, however, that the person shall furnish conclusive proof to the city treasurer that the products were raised by him/her on his/her lands before the issuance of license exempt from tax, and any person so peddling shall carry the license with him/her;

5. Any doctor, lawyer, architect, dentist or other professional person, excepting, however, any broker or sales person, not having a fixed place of business within the city who is called occasionally to come to the city to render services;

6. Any commercial traveler or selling agent, selling goods or merchandise to dealers for the purpose of resale, whether selling for present or future delivery by samples or otherwise, not including any agent or sales person who makes any deliveries at the time of sale;

7. Any person transacting or carrying on any business, trade, profession, calling or occupation with gross receipts of less than two thousand dollars per calendar year working exclusively for the city and whose only transaction or carrying on of any business, trade, profession, calling or occupation in the city is pursuant to a contract with the city.

B. Provided, however, that nothing in this section or any subsection of this section shall exempt any person, institution or organization from complying with any of the regulatory measures or provisions of this chapter or of any other ordinance of the city, save and except the payment of license taxes required thereby.

C. Any license exempt from tax is nontransferable.

(Ord. 2897 § 1, 2008; Ord. 2872 § 1, 2006; prior code § 6100.5)

(Ord. No. 3112, §§ 2, 5, 2-25-20; Ord. No. 3117, § 3, 6-23-20)

A. Should any person, firm or corporation fail to pay a license tax when due as provided in this chapter, the city tax and license collector shall impose the following penalties until the tax and penalty is paid:

B. All penalties shall be paid at the time the amount of the license tax is paid and the tax and license collector is authorized to bring an action in a court of competent jurisdiction to collect the tax and penalty. The action shall be brought in the name of the city and any judgment for the tax shall include a judgment for the penalties as assessed by the tax and license collector in accordance with this section.

(Ord. 2551 § 1 (part), 1991; Ord. 2397 § 1, 1986; Ord. 2396 § 1, 1986; prior code § 6100.7.1)

A. The amount of license tax to be paid to the city by any person engaged in or carrying on any profession, trade, calling, occupation or business designated in this section is fixed and established as provided in this chapter, and the license tax shall be paid by every person engaging in, carrying on or maintaining any such profession, trade, occupation or business in the city.

B. For every person engaged in carrying on or maintaining the profession, trade, occupation, calling or business:

1. Advertising Agent or Agency. Placing or buying advertising space of or acting as an advertising counsel for another person, for a fee, other than as a regular employee exclusively engaged by one person, thirty-two dollars per year;

2. Advertising, Outdoor. Outdoor advertising, or sniping, fifty dollars per year, payable annually in advance.

For the purpose of this chapter, the term "outdoor advertising" means the business of painting of signs or advertisements on exterior walls of buildings or the erection and maintenance of advertising structures, electric or sky signs, by one person, and maintenance of advertising structures, electric or sky signs, by any person. The term "sniping" means the business of advertising by posting, pasting, sticking, tacking, hanging, affixing or placing of cloth, paper or cardboard signs, cards or posters, or tin signs to or upon fences, posts, trees, buildings, or structures or surfaces other than advertising structures with or without the written consent of the owner, holder, lessee, agent or trustee thereof on which any sniping is done.

Provided, that nothing in this subdivision shall apply to legal notices or any other sign, lawfully erected, giving notice of any meeting to be held on the premises where the sign is erected or any real estate sign advertising either the property upon which it stands, or referring to any person having the leasing of the property; provided, however, that the real estate sign has a surface not greater than twenty square feet; provided, further, that nothing contained in this subdivision shall apply to any person posting, sticking, tacking, affixing, painting or erecting any business sign on the premises or buildings occupied and used in the business of the person, and which sign advertises the goods, wares, merchandise or business of the person only. It is provided further that any advertising structure or sign shall conform to and comply with the regulatory ordinances of the city now in effect or which may hereafter be adopted;

3. Advertising, Soliciting. Soliciting advertising other than newspapers or advertising agencies regularly licensed under this chapter, fifty dollars per year or fraction thereof;

4. Advertising, Stereoptican, etc. Operating for advertising purposes, a stereoptican, biograph, moving picture or like machine upon which is operated any musical or sound device or speaking designed to attract attention for advertising purposes, or any similar device, twenty-five dollars per month or fraction thereof for each machine or similar device; provided, however, that this subdivision shall not apply to theaters or moving picture shows regularly licensed under this chapter;

5. Advertising Vehicles. Operating or driving any advertising truck, van, automobile or other vehicle in or upon the streets of the city, for each vehicle so used, the sum of ten dollars per day.

Nothing contained in this subdivision shall prevent the placing of business notices upon ordinary business vehicles so long as the vehicles are engaged in the usual business or regular work of the owner and not used for advertising; provided, however, that no musical or sound device, or speaking shall be allowed upon or in conjunction with any vehicle used for advertising purposes within the city;

6. Amusements, Baseball, Football, Boxing or Wrestling. Conducting, managing or carrying on any professional game or exhibition mentioned in this subdivision, the license tax shall be in the amount as set forth in this subdivision:

a. Any professional baseball or football game to which an admission fee is charged, or for which remuneration is received, ten dollars per day,

b. Any professional boxing or wrestling exhibition to which an admission fee is charged, or for which remuneration is received, fifteen dollars per exhibition.

The above games and exhibitions shall be subject to and governed by the regulatory ordinances of the city now in effect or which may hereafter be adopted;

7. Amusements, Circuses, Menageries, Tent Shows, Theatricals, Vaudeville.

a. Conducting, managing or carrying on a circus or other similar exhibition, twenty-five dollars per day; for every sideshow conducted in conjunction therewith, ten dollars per day; for every parade conducted by or under the same management as a circus or similar exhibition where the circus or similar exhibition is conducted outside the city, twenty-five dollars per day,

b. Conducting, managing or carrying on any carnival or other similar exhibition consisting of five or less concessions, twenty-five dollars for the first day and twelve dollars and fifty cents for each additional day; for each concession in excess of five being a part of the carnival, five dollars for the first day and two dollars and fifty cents for each additional day,

c. Conducting, managing or carrying on any lecture or traveling theatrical performance under or surrounded or partially enclosed by canvas such as comedy, spoken drama, opera or concerts, twenty-five dollars for the first day and twelve dollars and fifty cents for each additional day; for any of the performances held in any public hall, clubroom, assembly hall clubroom, assembly hall or theater, where movable scenery and theatrical appliances are used, whether or not an admission fee is charged, two dollars per day. The holder of a theater license shall not be required to procure an additional license to conduct, maintain or carry on any theatrical or vaudeville performance when the performance is conducted at any such theater so licensed,

d. Conducting, managing or carrying on a trained animal show, to which an admission fee is charged or collection taken, twenty-five dollars per day;

8. Amusements, General. Conducting, managing or carrying on any general amusement business, game, exhibition or any machine or device not provided for in this chapter for which any fee, charge or collection is taken or offering is accepted, five dollars per day.

Nothing contained in this subdivision or in any section of this chapter shall authorize the holder of any license provided for in this subdivision to conduct, maintain or carry on any other business in connection with the exhibition or show without first obtaining a license so to do as provided in this chapter, in the event that a license to conduct the business is required under the provisions of this chapter;

9. Amusements, Jukeboxes. Conducting, managing or operating jukeboxes, devices for the playing of records or music automatically upon the deposit of a coin, slug or other device, thirty-two dollars per year for each such instrument or machine;

10. Amusement Machines. Operating or exhibiting any kinetoscope, biograph, projectoscope, or any other instrument or machine of like character and exhibiting, showing or letting the use of any microscope, lung tester, muscle tester, galvanic battery, automatic photograph machine or machine or instrument of like character, not licensed under this chapter, one dollar per month for each such instrument or machine; provided, however, that if the person conducts, manages or carries on the business of operating a place known as an arcade wherein five or more of the instruments or machines are operated or exhibited, the license shall be twenty-five dollars per quarter, or for any portion thereof, of the arcade;

11. Rental of Dwelling Units. Except as may be exempted in Section 5.04.100, every person engaging in the business of renting any dwelling unit, including but not limited to a single-family dwelling, an apartment, duplex unit, triplex or boardinghouse unit shall pay a license tax of fifty dollars for the first year and a license tax based on gross rental receipts each year thereafter; the minimum license tax shall be fifty dollars per year for the first twenty thousand dollars of gross annual receipts of business; on the next thirty thousand dollars of gross annual receipts of business, at the rate of one dollar per thousand dollars thereof; on the next one hundred fifty thousand dollars of gross annual receipts of business, at the rate of seventy cents per thousand dollars thereof; on the next three hundred thousand dollars of gross annual receipts of business, at the rate of fifty cents per thousand dollars thereof; on the next five hundred thousand dollars of gross annual receipts of business, at the rate of thirty-five cents per thousand dollars thereof; on all gross annual receipts of business over one million dollars at the rate of twenty cents per thousand, or major fraction thereof.

All business licenses for rental of dwelling units shall expire April 30th each year except those established on a calendar year basis at the time of adoption of the ordinance codified in this subsection which licenses shall continue to expire December 31st each year until change of ownership of the business;

12. Auctions. See Sales, Auction and Auctioneers;

13. Automobile Parking. Maintaining any automobile storage or parking place in or upon any lot or parcel of land but maintaining no building or other structure upon the lot or parcel of land in which are kept or stored any such automobiles, one dollar per space per year.

For operating any auto park temporarily or occasionally, where a fee is charged, five dollars per day for each day the auto park is operated, the daily payments to be in lieu of the license fee provided for in this subdivision. Operating any auto park for one day or part thereof shall constitute doing business within the meaning of this subdivision;

14. Barbershop. Conducting and operating a barbershop, as defined by the Business and Professions Code of the State of California, seventy-five dollars per year for the first chair and fifteen dollars per year for each additional chair operated therein. For every manicurist or person shining or polishing shoes employed in connection with or operating in any barbershop there shall be paid an additional license of fifteen dollars per year for each person so employed;

15. Cosmetological Establishment. Conducting or operating a cosmetological establishment, as defined by the Business and Professions Code of the State of California, seventy-five dollars per year for the first operator and fifteen dollars per year for each additional operator employed therein. For every manicurist or person shining or polishing shoes employed in connection with or operating in any beauty shop there shall be paid an additional license of fifteen dollars per year for each person so employed;

16. Cleaning and Dyeing. Operating a cleaning and dyeing plant or factory, forty-eight dollars per year;

17. Cleaning and Dyeing Solicitors. Engaging in the business of soliciting or delivering garments, fabric, substances or articles either to or from any plant or factory not having a fixed place of business in the city, whether the business is carried on directly or whether the business is carried on through an agent in the city, thirty-two dollars per year;

18. Contractor and/or Subcontractor and Builder-Owner Engaged in Building or Demolition.

a. Any contractor, independent contractor, or builder-owner shall obtain a business license before engaging in any construction or the erection, alteration, repair, removal, or demolition of any structure or building in the city. The license tax will be one hundred dollars per year or thirty-five dollars per quarter; provided, however, that any person licensed under this subdivision shall conform to and be governed by the regulatory provisions of this code now in effect or which may hereafter be adopted;

b. As used in this section, a contractor shall mean any person who is licensed as a contractor by the State of California and who undertakes to or offers to undertake to or purports to have the capacity to undertake to or submits a bid to, or does himself/herself or by others, construct, alter, repair, add to, subtract from, improve, move, wreck or demolish any building, highway, road, railroad, or excavation;

c. As used in this section, an independent contractor shall mean any person other than a state licensed contractor, who is engaged to aid in the business of any other person and receives remuneration either through commission or in any manner other than through regular wages, salary or a direct participation in the profits of the business;

d. As used in this section, a builder-owner shall mean any person employing subcontractors, specialty contractors, or workers under his/her supervision and direction by the hour or day, for the purpose of constructing improvements on real property owned by him/her within the city; such person shall be taxed herein the same as a contractor unless his/her only building activity is constructing on his/her property a single family dwelling unit or addition thereto which will be used in whole or in part for the purpose of his/her own occupancy for a period of not less than one year;

19. Financial Institution. Conducting, managing or carrying on the business of lending money upon the security of any real or personal property or personal security or by purchasing personal property and agreeing to resell the property to the vendor or his/her assignee at prices previously agreed upon, one hundred twenty dollars per year;

20. Junk Dealer or Dealers in Old and Used Articles. Collecting, buying or selling at either retail or wholesale or otherwise dealing in junk and/or rubbish, manure, waste material, refuse, oil and other material of such consistency, and/or any old or used rags, sacks, bottles, cans, papers, metals, jewelry, precious or semiprecious metals, rubber, bric-a-brac, cordage, truck or automobile parts, truck or automobile accessories, and other like articles whether they can be sold or otherwise disposed of in the condition or state of repair as collected or whether they are collected, bought or sold or otherwise disposed of for the purpose of being treated, repaired or prepared so as to be used again in some other form, one hundred dollars per year or fraction thereof; provided, however, that no license issued under the provisions of this subdivision shall be deemed or construed to authorize or permit the removal or collection of garbage as defined in this code, or the collection of dead animals; provided, further, that any person, whether acting as principal or agent, collecting or dealing in any of the articles enumerated in this subdivision and operating under a license provided for in this subdivision shall conform to and be governed by the regulatory provisions of this code;

21. Laundry, Collection and Delivery, Solicitors or Transient Collectors. Delivering, operating or maintaining a wagon, truck or other vehicle for the collection or delivery of laundry to or from a fixed place of business in the city, whether the vehicle is used to collect laundry direct from customers, or through an agent, or from other wagons operated by the same or some other person, and of maintaining or operating a wagon, truck or other vehicle for the purpose of soliciting, collecting or delivering laundry and not having a fixed place of business in the city, whether the wagon or vehicle is used to collect laundry direct from customers or through an agent or from some other vehicle operated by the same or some other person, for the wagon, truck or vehicle, one hundred dollars per year, and for each additional truck, wagon or vehicle, ten dollars per year; provided, however, that any person operating and paying a license under this subdivision may carry on the business outlined in subdivision 22 of this subsection without paying the fee provided for in that subdivision;

22. Linen Supply, Linen Supply Solicitors and Collectors. Maintaining or operating a wagon, truck or vehicle for the purpose of leasing, renting or otherwise furnishing clean or laundered table linens, towels, aprons, dresses, uniforms, jackets, overalls and articles of like nature for a fee or service charge, whether from a fixed place of business in or outside the city, and of maintaining or operating a wagon, truck or vehicle, whether permanent or transient and whether the vehicle is used to carry on the business direct with the customers or through an agent, or from other wagons operated by the same or some other person, for the first such wagon, truck or vehicle, fifty dollars per year and for each additional vehicle, ten dollars per year; provided, however, that any person operating and paying a license under this subdivision may carry on the business outlined and set forth in subdivision 21 of this subsection without the necessity of paying the fee provided in that subdivision;

23. Manufacturing-Processing Industry. Every manufacturing plant, processing plant and industrial business shall pay an annual business license fee as follows: for the business and for one employee a combined fee of twenty-five dollars per year; for the next twenty-four employees in any such business an additional fee at the rate of two dollars per year per employee; for all employees over twenty-five an additional fee at the rate of one dollar per employee per year; the fees shall be based on the average yearly employees;

24. Merchandise Clubs. A watch, jewelry, clothing or other merchandise club, one hundred dollars per month;

25. Milk Wagons or Trucks. A milk wagon or other vehicle operating from a dairy plant or farm having no fixed place of business within the city, for the purpose of selling or delivery of dairy products at retail, for each such wagon or vehicle, twelve dollars per year;

26. Automobile Retail Sales—New and Used. Selling at retail any automobiles or conducting, maintaining or carrying on any operations generally identified with the retail automobile sales business, the business license tax shall be computed at the rate of twenty cents for each one thousand dollars of gross annual receipts of business done by the business with a minimum license tax of one hundred dollars and a maximum tax of six hundred dollars.

In computing the gross annual receipts of business which may be used as the basis for a license fee as provided in this subdivision, the gross annual receipts may be computed for such purpose by deducting from the gross amount thereof the total value of any merchandise, except money bills or notes, received in trade at the same value it was so received;

27. Newspapers, Magazines, Foreign. Acting as agent for or selling or delivering newspapers or magazines capable of being entered as second class matter under the provisions of the United States Post Office regulations and federal statutes, not printed or published within the city, to regular customers or bona fide subscribers, the sum of twenty-four dollars per year;

28. Oil Wells. Maintaining, pumping or operating, or causing to be maintained, pumped or operated, any well or wells for the purpose of producing oil, gas or other hydrocarbon substances, within the city limits, one hundred dollars per year or fraction thereof, for each well maintained, pumped or operated within the city and any such well shall be considered maintained and the license tax of one hundred dollars per year or fraction thereof due and payable until the derrick is razed, all buildings, boilers, machinery and improvements used in connection therewith removed from the premises and all oil and oil in sumps removed and sumpholes cleaned, all excavation filled, embankments razed and the surface of the ground completely reconditioned;

29. Peddlers, Vendors and Solicitors.

a. Peddler Defined. For the purpose of this chapter, a "peddler" is defined to be any person not having a fixed place of business in the city who sells, offers for sale, or takes orders for any goods, wares or merchandise; or who contracts for a service to be performed in the future, from residence to residence, store to store, or from a stand or parcel of land adjoining any public property; and, who for the purpose of carrying on such business may hire, lease or occupy any room, building or structure for the exhibition or sale of such goods, wares or merchandise.

b. Peddler Tax. A peddler of goods, wares or merchandise in the manner prescribed above not otherwise provided for in this chapter shall pay a license tax of one hundred dollars per month, forty dollars per week, or fifteen dollars per day. Issuance of the license is subject to Chapter 5.16 of this code which limits an individual's ability to engage in business during special events.

c. Vendor Defined. For the purpose of this chapter, a "vendor" is defined to be any person who solicits, displays, sells or offers for sale, barter or exchange, any goods, wares or merchandise, including any food, either prepared or pre-packaged, produce or beverages, from a vehicle.

d. Vehicle Defined. For the purpose of this chapter, "vehicle" means any vehicle as that term is defined in the California Vehicle Code.

e. Vendor Fees.

(i) Any person or entity owning, operating, or otherwise controlling any business involved in the vending of goods, wares or merchandise from such vehicle shall pay a license fee of fifty dollars per year for each vehicle.

(ii) Any person who is not otherwise licensed under this chapter and who desires to sell goods, wares or merchandise during a special event, including but not limited to a parade or festival, shall pay a license tax of fifteen dollars per day. Issuance of the license is subject to Chapter 5.16 of this code which limits an individual's ability to engage in business during special events.

f. Regulations Pertaining to Vendors.

(i) Any person offering for sale any food items for which a health permit is required by law must show proof of having obtained such a permit when application for license is made.

(ii) No vehicle shall be parked, stopped or left standing in any manner which blocks or impedes pedestrian traffic in any public right-of-way and/or vehicular access to any driveway or restricts the free movement of other vehicles upon the public street.

(iii) Vending upon the public streets shall be permitted only after the vehicle has been brought to a complete stop and parked adjacent to the curb in a lawful manner.

(iv) Each vehicle shall be equipped with a trash receptacle of a size adequate to accommodate all trash and refuse generated by such vending.

(v) Any use of amplified sound-making devices, including vehicle horns to advertise, draw attention to, or announce the presence of any such vehicle, shall comply with the limitations and provisions set forth in Chapter 9.20 of this code.

(vi) Vending Prohibited in Specified Places. Notwithstanding the provisions of Section 5.04.120, except for food vending vehicles, no person, firm or corporation shall sell, peddle, hawk, vend, solicit, barter or exchange any goods, wares, merchandise, or other products or offer to do any of the foregoing, upon any public right-of-way adjacent to or within one thousand feet of any public or private school building or the grounds thereof during any day school is in session. Special event permits may be issued by the city to allow such activities when special events occur within the prescribed area that are determined by the city to not be an unreasonable risk to children or other persons attending the special event.

g. Solicitor Defined. For the purpose of this chapter, a "solicitor" is defined to be any person not having a fixed place of business in the city who engages in the act of soliciting or canvassing opinions, preferences, endorsements and/or contributions from persons within the city from residence to residence, store to store, or from a stand or parcel of land adjoining any public property.

h. Solicitor Tax. A solicitor engaged in business in the manner prescribed above not otherwise provided for in this chapter, shall pay a license tax of one hundred dollars per month, forty dollars per week, or fifteen dollars per day. Issuance of the license is subject to Chapter 5.16 of this code which limits an individual's ability to engage in business during special events.

i. Fingerprinting.

(i) Any person, resident or nonresident of the city who engages in the act of peddling goods or merchandise from residence to residence and/or store to store must be fingerprinted and picture taken by the police department before a license may be issued.

(ii) Any person, resident or nonresident of the city who engages in the act of peddling as defined in Section 5.04.120(B)(29)(a), vending as defined in Section 5.04.120(B)(29)(c), or soliciting as defined in Section 5.04.120(B)(29)(g) must be fingerprinted and provide two passport photographs before a license may be issued. A fee to cover the processing cost shall be paid in full at the time application for the license is made. An identification badge will be issued at the time the license is issued and shall expire simultaneously with the expiration of the business license. No license under this subdivision may be issued until a report from the department of justice on fingerprints is filed with the city treasurer department.

(iii) Nothing in this chapter shall prohibit persons from distributing handbills door-to-door within the city without being fingerprinted, obtaining a badge or obtaining a permit;

j. Exemptions. It is also provided in this subdivision that any person, whether acting as principal or agent, who or which claims exemption from municipal taxation for peddling or soliciting or by reason of interstate commerce and/or nonprofit status, shall make application to the city treasurer for a license exempt from tax as provided for in this chapter and shall furnish conclusive proof in support of any claim for exemption. Any person licensed under this subdivision shall first comply with the provisions of subdivision 29i of this subsection.

30. Pest Control Business. Carrying on the business of pest control, the sum of fifty dollars per year;

31. Redeeming Stamps, Coupons, etc. Redeeming any stamps, coupons, tickets, cards or other devices issued for or with the sale of goods, wares or merchandise, which stamps, coupons, tickets, cards or other devices so issued shall entitle the purchaser receiving them to procure from the person any goods, wares or merchandise free of charge upon the presentation of one or any number of such stamps, coupons, tickets, cards or other devices, ten dollars per quarter or fraction thereof;

32. Retail Businesses or Other Businesses, Trades, Occupations or Callings Not Otherwise Licensed. Selling at retail any goods or conducting or maintaining or carrying on any trade, occupation, calling or business not otherwise specifically licensed by some other section or subsection of this chapter, including a business which rents, leases, operates or maintains any vending machine not otherwise licensed under this chapter and not prohibited by law, the minimum license tax shall be fifty dollars per year for the first twenty thousand dollars of gross annual receipts of business made or done by the business, trade, occupation or calling; on the next thirty thousand dollars of gross annual receipts of business, at the rate of one dollar per thousand dollars thereof; on the next one hundred-fifty thousand dollars of gross annual receipts of business, at the rate of seventy cents per thousand dollars thereof; on the next three hundred thousand dollars of gross annual receipts of business, at the rate of fifty cents per thousand dollars thereof; on the next five hundred thousand dollars of gross annual receipts of business, at the rate of thirty-five cents per thousand dollars thereof; on all gross annual receipts of business over one million dollars at the rate of twenty cents per thousand, or major fraction thereof.

In computing the gross annual receipts of business which may be used as the basis for a license tax as provided in this subdivision, the gross annual receipts may be computed for the purpose by deducting from the gross amount thereof the total value of any merchandise, except money bills or notes, received in trade at the same value as it was so received;

33. Sales, Auction or Auctioneer. Selling real estate, livestock or any goods, wares or merchandise at public auction, twenty-five dollars per day. (See also Chapter 5.08)

a. Acting as an auctioneer or person engaged in the auctioning of goods, wares, merchandise, livestock or real estate, ten dollars per day.

b. Nothing in this subdivision shall apply to the sale of farm products and farm implements and household goods and furniture sold at the residence of the owner, if the owner first has obtained from the city treasurer a license which is exempt from tax to conduct the sale;

34. Sales, Bankruptcy, Closing-Out, Removal, etc. Advertising or conducting any sale of goods, wares or merchandise that is represented as or held out as bankrupt sale, creditor's sale, adjuster sale, insolvent sale, liquidation sale, assignee's sale, insurance sale, mortgage sale, executor's sale, jobber's sale, manufacturer's sale, trustee's creditor sale, closing-out sale of goods, wares or merchandise damaged by fire or smoke or water or otherwise, any kind of a closing-out sale, or as a sale conducted by a merchant's association or board of trade or other apparent body of creditors, fifty dollars per quarter or any fraction thereof; provided, however, that any sale enumerated or classified under this subdivision and carried on or conducted in the city shall be governed by and subject to the regulatory provisions of this code, now in force or which may hereafter be adopted.

For a supplemental license under this subdivision as provided and governed by the regulatory provisions of this code, any city ordinance now in effect or which may hereafter be adopted pertaining to the sales included in this subdivision, ten dollars per day for each additional day;

35. Sales, Regulation of Special Sales Including Bankruptcy, Closing-Out, Removal, etc. The purpose of this subdivision of this subsection is to safeguard the public and encourage competition among business houses by prohibiting unfair, dishonest, deceptive, fraudulent and disciplinary practices by which fair and honest competition is destroyed or prevented, and by which members of the public are injured.

a. Definitions. Whenever used in this subdivision, the following terms shall have the following meanings:

i. "Publish, publishing, advertisement, advertising" means any and all means of conveying to the public notice of sale or notice of intention to conduct a sale, whether by word of mouth, by newspaper advertisement, by magazine advertisement, by handbill, by written notice, by printed notice, by printed display, by billboard display, by poster, by radio or television announcement and any and all means including oral, written or printed.

ii. "Sale" means the sale of or an offer to sell to the public, goods, wares and merchandise of any and all kinds and descriptions on hand and in stock in connection with a declared purpose, as set forth by advertising, on the part of the seller that the sale is anticipatory to the termination, closing, liquidation, revision, windup, discontinuance, conclusion or abandonment of the business in connection with the sale. It also includes any sale advertised to be a "fire sale," "adjustment sale," "creditor's sale," "trustee's sale," "liquidation sale," "reorganization sale," "alteration sale," "executor's sale," "administrator's sale," "insolvent sale," "insurance salvage sale," "mortgage sale," "assignee's sale," "adjustor's sale," "receiver's sale," "loss-of-lease sale," "wholesaler's close-out sale," "creditor's committee sale," "forced-out-of-business sale," "removal sale," and any and all sales advertised in such manner as to reasonably convey to the public that upon the disposal of the stock of goods on hand the business will cease and be discontinued.

The tax and license collector is authorized to supervise and regulate the sales as defined in subparagraph (i) of this subdivision.

b. Application for License. Application for a license required under this subdivision shall be filed with the tax and license collector and shall be verified and set forth the following information:

i. A description of the place where the sale is to be held;

ii. The nature of the occupancy, whether by lease or sublease, and the effective date of termination of the occupancy;

iii. The means to be employed in publishing the sale, together with the proposed content of any advertisement;

iv. An itemized list of the goods, wares and merchandise to be offered for sale;

v. The place where the stock was purchased or acquired, and if not purchased, the manner of the acquisition; provided, however, stock purchased or acquired within thirty days of the date application is made for the sale shall not be added to the stock for sale unless satisfactory proof is given to the tax and license collector that the stock was not purchased or acquired for the purpose of the sale;

vi. The name of the owner of the goods, wares and merchandise to be offered for sale; and if the sale is to be conducted by a person not the owner of the goods, then the name of the person conducting the sale;

vii. Any additional information as the tax and license collector may require.

c. Term of License. Upon the filing of the application, the tax and license collector, after investigation thereof and determining that the provisions of this subdivision have been complied with, shall issue the license for a period not to exceed ninety days. If the tax and license collector determines that the provisions of this subdivision have not been complied with, the application must be denied.

d. Renewals of License. Upon satisfactory proof by the licensee that the stock itemized in the original application has not been disposed of, the tax and license collector may renew the license for one additional thirty-day period. The proof shall contain an itemized list of stock on hand and shall be verified. The tax and license collector shall cause it to be examined and investigated and if satisfied as to the truth of the statement, he/she may issue a renewal license for the period not to exceed thirty days.

e. Display of License. Upon commencement of any such sale the license therefor shall be conspicuously displayed near the entrance to the premises.

f. License Not Transferable. Any license issued pursuant to the provisions of this subdivision shall not be transferable.

g. Stock Records. Suitable books and records shall be kept by the licensee and shall be available at all reasonable times to the tax and license collector or his/her representatives. The licensee shall permit an examination of all merchandise on the premises for comparison with the stock list for which the license was issued.

h. No Additional Goods. No goods, wares or merchandise shall be permitted to be offered for sale at the place of business where the sale is to be conducted other than those items listed in the inventory filed with the application for the license.

i. Exemptions. The following persons shall be exempt from the provisions of this subdivision:

i. Persons acting pursuant to an order of the process of a court of competent jurisdiction in disposing of goods, wares and merchandise the subject of the court's jurisdiction;

ii. Sheriffs and marshals acting in accordance with their powers and duties as public officers;

37. Shoe Shining. A shoe shining or shoe polishing stand, two dollars per quarter for each person employed or working therein;

38. Sponging and Pressing. Sponging and pressing clothing but conducting no plant or factory in connection therewith, thirty-two dollars per year;

39. Spraying or Fumigating. Commercial spraying, fumigating or eradicating or controlling plant diseases, insect and other animal pests or noxious weeds, the sum of twelve dollars and fifty cents per quarter.

Provided, that no license shall be granted an applicant unless the applicant holds a certificate of qualification as prescribed by the law of the state and the rules of the county horticultural commissioner; provided further, that no license shall be granted an applicant unless the applicant holds a certificate from the water superintendent showing that he/she has complied with the rules and regulations of the water department relative to the use of city water and city hydrants; provided further, that any license granted under this subdivision may be revoked by the council as provided in this chapter upon proof that the licensee has violated any state law, ordinance, rule of the county horticultural commissioner or rule of the water superintendent pertaining to business under this classification;

40. Swap Meets. Advertising, conducting, maintaining, promoting or carrying on a swap meet, one thousand dollars per year per operator plus one dollars per day per exhibitor for each day the swap meet is conducted.

A swap meet includes and is defined as an event at which two or more exhibitors display, sell, exchange, offer for sale or exchange any property; and at which a fee is charged as general admission to the place or location where the event is held and/or a fee is charged for the privilege of exhibiting property at the event. An operator is defined as any person conducting or operating the business of a swap meet on any premises in the city, excluding swap meet exhibitors. Exhibitor is defined as any person exhibiting, displaying, selling, exchanging, offering for sale or exchange any tangible property at a swap meet;

41. Taxi and Transportation of Passengers. See Chapter 5.60;

42. Taxicabs. See Chapter 5.60;

43. Transient Merchant or Itinerant Vendor. An itinerant vendor or transient merchant, five dollars per day or fraction thereof. Any person licensed under this subdivision shall first comply with the provisions of subdivision 29b of this subsection;

44. Transportation of Property. Running, driving or operating any automobile, truck or vehicle used for the transportation of baggage, express, freight, household goods, merchandise, lumber, gravel, sand, bricks or any other materials and which vehicle receives or discharges baggage, express, freight, household goods, merchandise, lumber, gravel, sand, brick or any other materials at points within or without the city, for each such vehicle, fifty dollars per year;

45. Wholesale Business. Carrying on a business consisting of selling at wholesale any goods, wares or merchandise or produce, together with every other association of persons maintaining a place of business where the products of its members are received and prepared for shipment or sale, not otherwise specifically licensed by any other subsection or subdivision of this chapter, the minimum license tax shall be twenty dollars per year for the first twenty-five thousand dollars of gross annual receipts made or done by the business, trade, occupation or calling; on the next fifty thousand dollars of gross annual receipts made or done by the business, trade, occupation or calling, at the rate of sixty cents per thousand dollars thereof; on the next one hundred thousand dollars of gross annual receipts made or done by the business, trade, occupation or calling, at the rate of twenty-five cents per thousand dollars thereof; on the next one hundred fifty thousand dollars of gross annual receipts made or done by the business, trade, occupation or calling, at the rate of twenty cents per thousand dollars thereof; on the next two hundred fifty thousand dollars of gross annual receipts made or done by the business, trade, occupation or calling, at the rate of ten cents per thousand dollars thereof; and on the next five hundred thousand dollars and over of gross annual receipts made or done by the business, trade, occupation or calling, at the rate of five cents per thousand dollars thereof;

46. Business and Services. Each person carrying on, operating or engaging in any business, profession, occupation or service enumerated in this subdivision, either as an individual, copartner, member of an association or any employee, for each person so engaged in such business, profession or occupation, the sum of seventy dollars per year for each business: appraiser, assayer, auditor, bond broker, booking agent, collection agent, commercial artist, consultant, detective, designer, drugless practitioner, employment agency, engraver, insurance adjuster, interpreter, investigator, instructor, laboratory technician, landscape gardener, lapidary, lithographer, massage parlor, and/or masseur, midwife, naturopath, optician, physician therapist, piano tuner, public stenographer, real estate broker, sales person*, service vehicle, sign painter, stock broker, tutor and upholsterer;

Note— Business license tax is not applicable to real estate sales personnel (07-09).

a. Businesses and Professions. Each person carrying on, operating or engaging in any business, profession or occupation enumerated in this subdivision, either as an individual, copartner, member of an association or any employee, for each firm so engaged, the sum of one hundred dollars per year for businesses with one professional employee, the sum of two hundred dollars per year for businesses with two professional employees or the sum of three hundred dollars per year for businesses with more than two professional employees plus twenty-five dollars per professional employee over two: architect, accountant, attorney at law, bacteriologist, certified public accountant, chemist, chiropractor, civil engineer, chemical engineer, dentist, electrical engineer, entomologist, geologist, horticulturist, mechanical engineer, ophthalmologist, optometrist, osteopath, physician, podiatrist, psychologist, psychiatrist, radiologist, surgeon and veterinarian;

49. Fortunetelling.

a. The term "fortunetelling" means the telling of fortunes, forecasting of futures, or furnishing any information not otherwise obtainable by the ordinary processes of knowledge, by means of any occult or psychic power, faculty or force, clairvoyance, clairaudience, cartomancy, phrenology, spirits, mediumship, seership, prophecy, augury, astrology, palmistry, necromancy, mind reading, telepathy, or other similar practice, craft, art, science, cards, talisman, charm, potion, magnetism, magnetized article or substance, crystal gazing, or magic of any kind or nature, or engaging in, practicing or carrying on any art, profession or business,

b. Fingerprinting. As outlined in Section 9.36.040, every person desiring a permit shall file an application with the license processor in addition to being fingerprinted and photographed by the police department. An application fee of one hundred dollars to cover the processing cost shall be paid in full at the time application for permit is made. No permit under this subsection may be issued until a police report on fingerprints is filed with the city treasurer's office,

c. Bond. As outlined in Section 9.36.060 each applicant must post with the city treasurer a surety bond in the principal sum of five thousand dollars executed as surety by a good and sufficient corporate surety authorized to do surety business in this state and as a principal by the applicant which shall have been approved by the city manager as to form,

d. Fee. Each person desiring to practice any of the professions, arts, or businesses included in Section 9.36.010 shall have a license issued by the license processor. The issuance or renewal of such license, which shall be required annually, may be issued only after payment of one hundred fifty dollars,

e. Permit — Refusal — Appeal. As outlined in Section 9.36.090, any applicant who is denied a permit by the license processor may appeal such denial to the city manager or designee of the city manager pursuant to provisions of this chapter. Such appeal shall be accompanied by an appeal fee of fifty dollars.

(Ord. 2897 § 2, 2008; Ord. 2868 § 1, 2005; Ord. 2834 §§ 1, 2, 2003; Ord. 2714 § 1, 1997; Ord. 2711 §§ 6—9, 1997; amended during 2/94 supplement; Ord. 2594 § 1, 1993; Ord. 2564 § 1, 1992; Ord. 2559 §§ 1, 2, 1991; Ord. 2551 § 1, 1991; Ord. 2527 § 1, 1991; Ord. 2455 §§ 1, 2, 1989; Ord. 2401 § 1, 1987; Ord. 2397 §§ 3, 4, 5, 6, 1986; Ord. 2397 §§ 3, 4, 5, 6, 1986; Ord. 2373 § 1, 1986; amended during 1984 codification; prior code § 6100.11)

(Ord. No. 3112, §§ 2, 5, 2-25-20; Ord. No. 3125, § 1, 5-11-21)

The city treasurer may make such rules and regulations as are not inconsistent with the provisions of this article as may be necessary or desirable to aid in the enforcement of the provisions of this article. When, by reason of the provisions of the Constitution of the United States or the Constitution of California, the business tax imposed by this article cannot be enforced without there being an apportionment according to the amount of business done in the City of Whittier, or in the State of California, as the case may be, the city treasurer may make such rules and regulations for the apportionment of the tax as are necessary or desirable to overcome the constitutional objections. Such rules and regulations shall be approved by the city attorney prior to becoming effective.

(Ord. No. 2931, § 1, 8-11-09)

(Ord. No. 3112, § 5, 2-25-20)

Every person maintaining, operating, owning, managing or controlling any store, merchandise establishment, or any other place of business or office in the city where money, goods or merchandise are stored, kept or sold shall keep one or more lights burning during the night hours in the business house in a place best adapted to light the entire establishment, the light or lights to be of sixteen candlepower or more.

(Prior code § 6110)

In no case shall any error made by the city treasurer or any deputy in preparing a license, stating the amount of the tax therefor, prejudice the collection by the city of the amount actually due under this chapter for the carrying on of any business, trade or occupation, nor shall the issuance of a license by the city treasurer or deputy authorize the carrying on of any business, trade or occupation in any zone or location contrary to the provisions of the zoning ordinances of the city now in effect or which may hereafter be adopted.

(Prior code § 6100.17)

(Ord. No. 3112, § 5, 2-25-20)

No refund shall be made on any license issued in accordance with the provisions of this chapter unless the conducting, managing or carrying on of the business as provided in the license becomes unlawful, either by act of the council or by act of some legislative body having jurisdiction therein, or where payments thereon have been erroneously made by the licensee.

(Prior code § 6100.16)

A. All police officers of the city are appointed inspectors of licenses and in addition to their several duties as such officers may examine any place of business and person liable to pay a license tax, for the purpose of ascertaining whether a business license as required in this chapter has been obtained and is being exhibited, and shall have and exercise the power:

1. To make arrests for the violation of any of the provisions of this chapter;

2. To enter free of charge, at any time any place of business for which a license is required by this chapter and to demand the exhibition of the license for the current year by any person engaged or employed in the transaction of the business and if the person then and there fails to exhibit the license, the licensee shall be liable to the penalty provided in this code for a violation of this chapter.

B. The police officers shall notify the city tax and license collector of any person violating any of the provisions of this chapter.

(Amended during 1984 codification; prior code § 6100.10)

The conviction and punishment of any person for transacting any business, trade, occupation or calling without a license shall not excuse or exempt the person from the payment of any license due or unpaid at the time of the conviction, or the collection thereof in a court of competent jurisdiction, and nothing in this chapter shall prevent a criminal prosecution for any violation of the provisions of this chapter.

(Prior code § 6100.15)

The engaging in, carrying on or conducting of any business, trade, calling, profession, exhibition or vocation in the city for which a license certificate is required under the provisions of this chapter, without having procured such a license certificate therefor, constitutes a distinct and separate offense for each and every day that the business, trade, calling, profession, exhibition or vocation is engaged in, carried on or conducted.

(Prior code § 6100.13)

No person, whether acting as principal, agent, officer, clerk or employee shall violate any of the provisions of this chapter.

(Prior code § 6100.14)