Williams Municipal Code Ch. 5.04 Business Licenses

A. Subject to the provisions of this chapter, there is imposed upon all businesses, trades, professions, callings, occupations and gainful activities engaged in or carried on in the city, a business license tax.

B. This chapter is enacted to raise revenue for municipal purposes and to provide for the health, safety and general welfare of the people of the city by assuring:

1. Compliance with minimum standards for safe buildings;

2. Compliance with building code provisions concerning the alteration and modification of the premises;

3. Compliance with zoning regulations;

4. Compliance with fire regulations;

5. Monitoring the use and storage of hazardous materials; and

6. Compliance with all federal, state and city laws and regulations.

(Ord. 157-07 § 3(part), 2007).

(Ord. No. 174-10, § 3, 4-21-2010)

For the purpose of this chapter, the following words and phrases shall have the meaning given by this section, unless otherwise specifically provided:

"Applicant" means any person applying for a business tax license pursuant to this chapter, including a renewal thereof.

"Average number of employees" shall be determined by taking the number of employees of a business who are earning wages for work done in the city during pay periods ending the nearest twelfth of each month as shown by Form DE3 of the state department of employment, or other form which may hereafter be adopted for reporting payments due under the Unemployment Insurance Act, for each month of the previous calendar year, adding the same and dividing by twelve. In determining the average number of employees for the year, fractions of one-half or more are to be considered as one whole employee. Fractions under one-half are to be excluded.

1. If any employer has been in business less than one year, the employer may use average number of employees for the last quarter. If the employer has not been in business for one quarter, the employer may estimate the average number of employees who will be employed by him or her in the city during the remainder of the calendar year.

2. Employers may be required to verify their figures by showing each relevant Form DE3 of the state department of employment or by another form which may hereafter be adopted for reporting payments due under the Unemployment Insurance Act.

"Business" shall include all activities engaged in or caused to be engaged in within the city, including any commercial or industrial enterprise, trade, profession, occupation, vocation, calling, or livelihood, including lease or rental of residential or nonresidential real estate, and every other kind of activity whether or not carried on for gain or profit, and whether or not engaged in as a principal or as an independent contractor, but shall not include the services rendered by an employee to his or her employer.

"Business license certificate," or "certificate," means the receipt given by the collector which indicates that the tax imposed by this chapter has been paid.

"Collector" means the city administrator or his or her designee.

"Engaged in business," "carrying on business" or "transacting business," herein used interchangeably means commencing, conducting, operating, managing, engaging in or carrying on a business by any person, whether done as an owner or by means of an officer, agent, manager, employee, servant, or lessee of a person, whether operating from a fixed location in the city or coming into the city from an outside location to engage in business activities.

"Gross receipts" means the gross receipts of the preceding calendar year or part thereof, and shall include, but not be limited to, any cash discounts, receipt of refundable deposits, or credits taken on sales, and/or any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser.

"Itinerant vendor" means and includes any person who engages in a temporary or transient business or any of the occupations generally referred to as "peddling," "hawking," "selling as a transient merchant" or "vending;" and includes any person who, as an agent for another or on his or her own behalf, goes from place to place within the city, selling or offering for sales any goods, wares, merchandise, service, or other thing of value, other than a "solicitor" as defined in this section. One who engages in the business of selling any goods, wares, merchandise, service, or other thing of value from any fixed location within the city for a period of less than ninety days per calendar year and who, for the purpose of carrying on the business, hires, leases or occupies any room, doorway, vacant lot, building or other place of shall be considered an itinerant vendor.

"Person" means and includes all domestic and foreign corporations, associations, syndicates, joint stock corporations, partnerships of every kind, clubs, business or common law trusts, societies, itinerate vendors, solicitors, and individuals, transacting and carrying on any business in the city other than strictly as a salaried employee.

"Rental of nonresidential real estate" shall include every person engaged in the business of renting, leasing, providing, exchanging or trading, without loss of ownership, any land, dwelling, building, premises or portion thereof for industrial, commercial, office, warehouse or other entrepreneurial uses or purposes other than dwelling, sleeping or lodging. The license tax for the rental of such properties shall be assessed per property and liability for said tax shall be determined by ownership of the property. Agents acting for property owners are responsible for payment of the license tax on the rental of such property, if the owner of said property has not paid the tax when due and payable, and in addition, are subject to the license tax as a separate business.

"Rental of residential real estate" shall include every person engaged in the business of renting, leasing, providing, exchanging or trading, without the loss of ownership, any land, dwelling, building, premises or portion thereof for the purpose of occupancy, sleeping, lodging, boarding, or other use and accommodation. The license tax for the rental of such properties shall be assessed per unit on the property and liability for said tax shall be determined by ownership of the property. Agents acting for property owners are responsible for payment of the license tax on the rental of such property, if the owner of said property has not paid the tax when due and payable, and in addition, are subject to the license tax as a separate business. Any unit or spaces occupied by the actual owner of such building or buildings for living purposes shall be exempt.

"Sale" or "sell" means, includes, and refers to the making of any transfer of title, in any manner or by any means whatsoever, of tangible personal property or other property for consideration; and to the serving, supplying or furnishing, for consideration, of any tangible personal property or other property fabricated or made at the special order of consumers who do or do not furnish directly or indirectly the specifications therefore. A transaction whereby the possession of property is transferred but the seller retains the title as security for the payment of the price shall likewise be deemed a sale. This section shall not be deemed to exclude any transaction which is or which, in effect, results in, a sale within the contemplation of law. Sale includes both wholesale and retail sales and sales by vending machines dispensing tangible personal property.

"Solicitor" means any person who goes from residence to residence or place to place within the city selling or offering to sell any goods, wares, merchandise, service, or other thing of value for future delivery; or any person who by telephone or by mail or by any other means sells or offers to sell any goods, wares, merchandise, service or other thing of value for future delivery.

"Sworn statement" means a written statement, declaration, or certification made under penalty of perjury.

(Ord. 157-07 § 3(part), 2007).

(Ord. No. 259-24, § 1, 5-15-2024; Ord. No. 261-24, § 1, 9-18-2024)

Persons required to pay a license tax for transacting and carrying on any business under this chapter shall not be relieved from the payment of any other license tax, fee, or charge for the privilege of doing such business required under any other ordinance of the city, and shall remain subject to the regulatory provisions of such other ordinances.

(Ord. 157-07 § 3(part), 2007).

A. It is unlawful for any person to commence, transact, engage in or carry on any business, trade, profession, calling, occupation or gainful activity within the city without first having obtained a valid business license certificate and having paid the business license tax imposed and prescribed by this chapter, and/or without complying with any and all applicable provisions of this chapter.

B. When a certificate specifies the location of the business licensed, the holder may conduct such business only at the location specified in the certificate.

C. When any person, by the use of signs, circulars, cards, telephone books, or newspapers shall advertise, hold out, or represent that the person is in business in the city, or when any person makes a sale, takes an order, renders a commercial service, or performs any other similar act within the city, and such person fails to deny by a sworn statement given to the collector that the person is not conducting a business in the city after being requested to do so by the collector, then such facts shall be considered prima facie evidence that the person is conducting a business in the city.

D. This chapter does not and shall not construed to license or permit the establishment or carrying on of any unlawful business, game or other activity. Every such unlawful business, game or other activity is prohibited and no license shall be authorized or issued therefor. Any business, game and activity shall be considered unlawful pursuant to this section if it violates federal or state law or any provision of this Code.

(Ord. 157-07 § 3(part), 2007).

(Ord. No. 174-10, § 4, 4-21-2010)

A. The collector may make such rules and regulations not inconsistent with the provisions of this chapter as may be necessary or desirable to supplement or clarify such provisions or aid in their enforcement.

B. The determination of the type or class of business an applicant is engaged in or about to engage in shall be an administrative function of the collector. In cases where an applicant believes he or she is placed in the wrong type or class of business, he or she may apply in writing to the collector for a change in classification, setting forth in full the reason for requesting such change. The collector shall conduct an investigation and shall thereupon render a decision in writing as to the proper classification of the applicant's business. If the applicant is aggrieved by the collector's decision, he or she shall have the right of appeal to the city administrator under Section 5.04.230.

(Ord. 157-07 § 3(part), 2007).

The amounts of any rates and/or any applicable penalties for business licenses imposed pursuant to this chapter shall be set forth in the schedule of rates established by resolution of the city council.

(Ord. 157-07 § 3(part), 2007).

A. Every person not having a fixed place of business within the city who engages in business within the city shall be required to pay the business license tax at the same rate prescribed in this chapter for persons engaged in the same type of business at a fixed place of business within the city.

B. No person conducting a business without a fixed place of business shall do the following:

1. Occupy private real property without the written consent of the person entitled to the possession of the premises;

2. Do business in the public right-of-way or easement without the written consent of the public agency.

(Ord. 157-07 § 3(part), 2007).

A separate business license certificate must be obtained for each branch of a business where activities of such business are transacted and carried on and for each separate type of business at the same location. Each certificate shall authorize the licensee to transact and carry on only the business licensed thereby at the location or in the manner designated in such certificate; provided, that warehouses and distributing plants used in connection with and incidental to a business licensed under the provisions of this chapter shall not be deemed to be separate places of business or branch establishments. Any person conducting two or more types of businesses who uses a single set or integrated set of books and records, may pay only one tax which shall be the tax that applies to the type of business of such person which requires the highest tax payment, except that a business license tax of fifteen dollars for each additional branch or location shall be paid upon issuance.

(Ord. 157-07 § 3(part), 2007).

A. Nothing in this chapter shall be deemed or construed to apply to any person transacting and carrying on any business exempt by virtue of the constitution or applicable statutes of the United States or the state of California from the payment of such taxes as are herein prescribed.

B. The following persons, organizations and activities are exempt from payment of the business license tax:

1. Charitable Organizations. Business conducted by a charitable, nonprofit or eleemosynary corporation, association or organization if the net proceeds of the business are used exclusively by such corporation, association or organization for a purpose which would qualify as a charitable deduction under section 172214 of the Revenue and Taxation Code of the state of California.

2. Nonprofit Organizations. The conduct of entertainment, dance, concert, exhibition or lecture by a religious, charitable, fraternal, educational, amateur theatrical group, military, state, county or municipal organization or association, whenever the receipts are for the purpose and objects for which the organization or association is formed, and from which profit is not derived, directly or indirectly, by any individual.

3. Disabled Veterans. A disabled veteran holding an honorable discharge from a branch of the military service of the United States who is physically unable to earn a living by manual labor and who engages in itinerant vending or soliciting.

4. Farmers, Poultrymen or Horticulturists. Farmers, poultrymen or horticulturists, residing in Colusa County, who sell exclusively their own products. This exemption shall not apply to nurseries or other commercial establishments who buy goods for resale as well as selling their own products.

5. Home Occupations. Any persons commencing, transacting, and carrying on any business in a home in a residential zone in which the gross receipts of the business are less than one thousand dollars.

6. Banks and savings and loan banks, including national banking associations, federal credit unions, and financial corporations, to the extent that a city may not levy a license tax upon them under the provisions of Article XIII, Section 27 of the State Constitution.

7. Insurance companies or associations engaged in the sale and servicing of insurance and their direct agents, including bailbond agents and life agents, but not including brokers or bailbond brokers or life and disability insurance analysts or insurance solicitors to the extent that a city may not levy a license tax upon them under the provisions of Article XIII, Section 28 of the State Constitution.

8. Motor vehicle carriers, or household goods carriers operating under the jurisdiction of the public Utilities Commission of the state of California or any public transportation system in the city whose definite permanent points of origin and/or termination lie outside of the legal limits of the city to the extent that a city may not levy a license tax upon them pursuant to Public Utilities Code § 4301 et seq.

9. Any day care facility where not more than six people are cared for on a full or part-time basis, to the extent that a city may not levy a license tax upon them pursuant to Health and Safety Code § 1523.

10. Any residential care facility where not more than six people are cared for on a full or part-time basis, to the extent that a city may not levy a license tax upon them pursuant to Health and Safety Code § 566.2.

C. A business owned and conducted by minors under the age of eighteen years shall be exempt from the business tax provisions of this chapter where all of the following conditions exist and legal documentation is provided to support that:

1. All persons engaged in the operation of the business are under the age of eighteen years;

2. All persons engaged in the operation of the business have a bona fide ownership interest in the business; and

3. Gross receipts do not exceed three thousand dollars per year.

(Ord. 157-07 § 3(part), 2007).

(Ord. No. 261-24, § 1, 9-18-2024)

A. Any person claiming an exemption pursuant to Section 5.04.090 shall file a sworn statement with the collector stating the facts upon which exemption is claimed. In the absence of such sworn statement substantiating the claim, such person shall be liable for the payment of the taxes imposed by this chapter.

B. The collector shall, upon proper showing contained in the sworn statement, issue a business license certificate to such person claiming exemption under Section 5.04.090 without payment to the city of the business license tax required by this chapter.

C. The collector, after giving notice and a reasonable opportunity for hearing to a licensee, may revoke any certificate granted pursuant to the provisions of this section upon information that the licensee is not entitled to the exemption as provided herein.

(Ord. 157-07 § 3(part), 2007).

A. All business license certificates shall be issued by the collector upon approval of a completed and submitted application and payment of the prescribed business license tax.

B. The certificate shall contain the following information:

1. The name of the person to whom the certificate is issued;

2. The business;

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

4. The date of expiration of such certificate;

5. Such other information as may be necessary for the enforcement of the provisions of this chapter.

C. A duplicate business license certificate may be issued by the collector to replace any certificate previously issued which has been lost or destroyed, upon the person filing a sworn statement and paying to the collector a duplicate certificate fee of ten dollars.

D. Whenever the business license tax imposed under the provisions of this chapter is measured by the number of vehicles, devices, machines or other pieces of equipment used, or whenever the business license tax is measured by the gross receipts from the operation of such items, the collector shall issue only one certificate; provided, that he or she may issue for each tax period for which the business license tax has been paid, one sticker, tag, plate or symbol for each item included in the measure of the tax or used in the business.

(Ord. 157-07 § 3(part), 2007).

A. An applicant for the first certificate to be issued hereunder, or for a newly established business, or for a new ownership of a previously established business, shall furnish to the collector a sworn statement upon a form provided by the collector the following information:

1. The exact nature or kind of business for which a certificate is requested;

2. The place where such business is to be carried on and, if the same is not to be carried on at any permanent place of business, the places of residence of the owners of the business;

3. If the application is made for the issuance of a certificate to a person doing business under a fictitious name, the application shall set forth the names and places of residence of the owners of the business;

4. In the event that the application is made for the issuance of a certificate to a corporation or a partnership, the application shall set forth the names and residences of the officers or partners thereof;

5. In all cases where the amount of the business license tax to be paid is measured by gross receipts, or by the average number of employees, or by the number of machines or vehicles or other devices, the application shall set forth such information as may be required to determine the amount of the license tax to be paid by the applicant;

6. Any further information which the collector may require to enable him or her to issue the correct type or class of certificate.

B. If the amount of the business license tax to be paid by the applicant is measured by gross receipts, the applicant shall estimate the gross receipts for the period to be covered by the certificate to be issued. Such estimate, if accepted by the collector as reasonable, shall be used in determining the amount of tax to be paid by the applicant; provided, however, the amount of tax so determined shall be tentative only and such person shall, within thirty days after the expiration of the period for which the certificate was issued, furnish the collector with a sworn statement showing the gross receipts during the period of such certificate and the business license tax for such period shall be finally ascertained and in full after deducting from the payment found to be due the amount paid at the time the first certificate was issued.

C. The collector shall not issue to any person another certificate for the same or any other business until such person shall have furnished to him or her the sworn statement and paid the license tax as herein required.

D. All city and/or county departments may notify the collector, prior to or after issuance of a business license certificate, of any objections to such issuance. If no city or county department has objected to an application, the collector shall make his or her decision to approve the issuance, approve the issuance with conditions, or deny the application in writing and shall mail a copy thereof to the applicant. Such notification shall be made by delivering notice personally, or by depositing it in the United States mail, certified mail return receipt requested, to such person at his or her last known address. The decision shall become final on the fifteenth day following such mailing. Such mailing shall identify the steps necessary for the applicant to file an appeal pursuant to Section 5.04.230. Should any city or county department subsequently deny the application, the collector shall promptly notify the licensee of the denial of license and of his or her right to appeal that denial pursuant to Section 5.04.230.

(Ord. 157-07 § 3(part), 2007).

An applicant for the renewal of a business license certificate shall submit to the collector a sworn statement setting forth such information concerning the applicant's business during the preceding year as may be required by the collector to enable him or her to ascertain the amount of the business license tax to be paid by the applicant pursuant to the provisions of this chapter.

(Ord. 157-07 § 3(part), 2007).

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 hereunder. Such statement shall be subject to audit and verification by the collector. The collector may examine, audit and inspect any books and records of any applicant for a certificate as may be necessary in their judgment to verify or ascertain the amount of business license tax due.

(Ord. 157-07 § 3(part), 2007).

A certificate shall be valid only after the collector's stamp or endorsement has been affixed thereto indicating payment has been received of the amount of the tax and penalties thereon, if any. A certificate, however, which has been paid for by a check or bank draft which was subsequently dishonored by the bank upon which it was drawn shall not be a valid certificate even though the collector's stamp or endorsement appears thereon, and the person operating the business for which the certificate was issued shall be deemed to be operating without a valid certificate and shall be penalized pursuant to Section 5.04.290.

(Ord. 157-07 § 3(part), 2007).

A. Any certificate issued pursuant to the provisions of this chapter may be suspended at any time for the following reasons:

1. A material false statement contained in the application;

2. A court of a competent jurisdiction has determined the business has caused or has become a public nuisance;

3. The certificate holder has violated a condition of the business license certificate;

4. Due to a change in circumstances and conditions, the continuance of the business would be hazardous to the public health, welfare, or safety;

5. The business is maintained in violation of the standards prescribed by this chapter.

B. A petition to suspend a business license certificate shall be filed with the collector, accompanied by a statement of the grounds or reasons for such action. The collector may suspend or revoke any certificate issued pursuant to this chapter. The collector shall serve the applicant with a notice of suspension, a copy of such petition, and the correction process required to reinstate the certificate. The collector shall set the matter for hearing and cause notice of the time and place of the hearing to be given to the applicant not less than five days prior to such hearing. Such notification shall be made by delivering notice personally or by depositing it in the United States mail, certified mail return receipt requested, to such applicant at his or her last known address. At such hearing the collector shall determine whether such certificate shall be reinstated, suspended pending correction or revoked.

C. Any person aggrieved by any decision of the collector made pursuant to this section may appeal therefrom to the city administrator as provided in Section 5.04.230.

(Ord. 157-07 § 3(part), 2007).

A. The collector shall not issue a certificate to any applicant while there is pending any action under this chapter against the applicant and/or business until such action has been concluded.

B. If any person has, upon two or more occasions, made payment for his or her certificate with a check which was returned by the bank insufficient funds, the collector may thereafter require that such person make payment of his or her business license tax by cash payment, money order, or certified check.

(Ord. 157-07 § 3(part), 2007).

Unless otherwise specifically allowed by this title, no business license certificate issued pursuant to this chapter shall be transferred from one person to another person or from one location to another location, or from one type of business to another business.

(Ord. 157-07 § 3(part), 2007).

A. Any person transacting and carrying on a business at a fixed place of business in the city shall keep the certificate posted in a conspicuous place upon the premises where such business is carried on.

B. Any person transacting and carrying on business but not operating at a fixed place of business in the city shall keep the certificate upon his or her person at all times while transacting and carrying on the business for which it is issued.

C. Whenever identifying stickers, tags, plates or symbols have been issued for each vehicle, device, machine, or other piece of equipment included in the measure of a business license tax, the person to whom such stickers, tags, plates or symbols have been issued shall keep firmly affixed upon each vehicle, device machine or piece of equipment, the identifying sticker, tag, plate or symbol which has been issued therefore at such locations as are designated by the collector. Such sticker, tag, plate or symbol shall not be removed from any vehicle, device, machine or piece of equipment in use during the period for which the sticker, tag, plate or symbol is issued.

D. No person shall fail to affix, as required herein, any identifying sticker, tag, plate or symbol to the vehicle, device, machine or piece of equipment for which it has been issued at the location designated by the collector.

E. No person shall give away, sell or transfer any identifying sticker, tag, plate or symbol, referred to above, to another person or permit its use by another person.

(Ord. 157-07 § 3(part), 2007).

All persons subject to the provisions of this chapter shall keep complete records of business transactions, including sales, receipts, purchases, expenditures, and any other record and date relevant to establishing and verifying the tax liability under this chapter. Such persons shall retain all such records for examination by the collector for a period of at least three years. No person required to keep records under this section shall refuse to allow the collector to examine the records at reasonable times and places.

(Ord. 157-07 § 3(part), 2007).

Any records or information furnished or secured pursuant to this chapter shall be and remain confidential, provided disclosure is not otherwise required pursuant to local, state, and/or federal law.

(Ord. 157-07 § 3(part), 2007).

A. If any person fails to file any required statement within the time prescribed or if, after demand therefore made by the collector, fails to file a corrected statement, or if any person subject to the tax imposed by this chapter fails to apply for and obtain a certificate, the collector may determine the amount of business license tax due from such person by means of such information as he or she may be able to obtain.

B. If the collector is not satisfied with the information supplied in applications or statements filed, he or she may determine the amount of any business license tax due by means of any information he or she may be able to obtain.

C. If such a determination is made, the collector shall give notice of the amount so assessed by serving it personally or by depositing it in the United States mail, certified mail return receipt requested, addressed to the person so assessed at his or her last known address. Such person may appeal the determination as provided in Section 5.04.230.

(Ord. 157-07 § 3(part), 2007).

Any person aggrieved by any decision of the collector with respect to the determination of the amount of a business license tax, or the issuance or refusal to issue, or suspension/revocation of any business license certificate may file an appeal with the city administrator within fifteen days after notice of the decision of the collector. The city administrator shall thereupon fix a time and place for hearing such appeal, not later than thirty days after the notice of appeal is received. At least ten days notice shall be given to the person of the time and place of hearing by serving the notice personally or by depositing it in the United States mail, certified mail return receipt requested, addressed to such person at his or her last known address. The city administrator shall hear the appeal, shall have authority to determine all questions raised on such appeal and shall receive and consider all evidence produced and make findings, which shall be final. No determination shall conflict with any substantive provision of this chapter. Notice of the findings shall be served on the person in the manner prescribed above for giving notice.

(Ord. 157-07 § 3(part), 2007).

A. Unless otherwise specifically provided, all annual business license taxes under provision of this chapter shall be due and payable one year from date of original issuance or renewal.

B. Every business license certificate issued shall terminate at midnight one year from date of original issuance or renewal.

(Ord. 157-07 § 3(part), 2007).

If any person fails to pay a business license tax when due, the collector shall add a penalty of ten percent of the license tax on the first day of each month after the due date thereof.

(Ord. 157-07 § 3(part), 2007).

(Ord. No. 272-25, § 1(Exh. A), 9-17-2025)

No refund of an overpayment of taxes imposed by this chapter shall be allowed in whole or in part unless a claim for refund is filed with the collector within a period of three years from the last day of the calendar month following the period for which the overpayment was made and all such claims for refund of the amount of the overpayment must be filed with the collector on forms furnished by and in the manner prescribed by the collector. Upon the filing of such a claim and upon the determination by the collector that an overpayment has been made, the collector shall refund the amount overpaid.

(Ord. 157-07 § 3(part), 2007).

Where a business license has been issued to any person by the city pursuant to any other ordinance enacted by the city prior to the adoption of this chapter, and the period of time for which the business license was issued and the tax was paid has not expired, the business license tax prescribed for said person by this chapter shall not be payable until the expiration of said time period.

(Ord. 157-07 § 3(part), 2007).

A. Every person and/or business willfully violating any of the provisions of this chapter is guilty of a misdemeanor for each day such violation continues, and upon conviction thereof, shall be punished as provided for in Chapter 1.12 of this code, imposing penalties for misdemeanor violations of city ordinances.

B. Every day that such violation continues constitutes a separate offense.

C. The conviction and punishment of any person for engaging in any business without a valid certificate shall not relieve such person from paying taxes and penalties due and unpaid at the time of such conviction, nor shall the payment of any tax or penalty prevent a criminal prosecution for the violation of any of the provisions of this chapter. All remedies prescribed in this chapter 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 chapter.

(Ord. 157-07 § 3(part), 2007).

A. The collector shall have the authority to enforce each and all of the provisions of this chapter, and the various city departments shall render such assistance in the enforcement hereof as may from time to time be required by the collector, city administrator or city council.

B. The collector and his or her designee(s) shall be permitted to enter and inspect at any reasonable time, without charge or other restraint and in accordance with any and all procedures required by law, any business premise for the purpose of ascertaining whether any of the provisions of this chapter as applicable thereto have been or are being violated, and shall be authorized to enforce the provisions of this chapter in accordance with Section 836.5 of the California Penal Code, as amended from time to time.

C. Any sum required to be paid under the provisions of this chapter shall be deemed a debt owned to the city, and any person who engages in any business without first obtaining and paying for a valid certificate as required by this chapter shall be liable to an action brought by and in the name of the city for the recovery of such amount and shall also be subject to any applicable judicial, administrative or criminal enforcement authorized by this code.

(Ord. 163-07 § 3, 2007: Ord. 157-07 § 3(part), 2007).

If any section, subsection, sentence, clause, phrase, or portion of this chapter is for any reason held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of this chapter. The council declares that it would have adopted this chapter, and each section, subsection, clause, phrase, or portion thereof, irrespective of the fact that any one or more sections, subsections, clauses, phrases, or portions be declared invalid or unconstitutional.

(Ord. 157-07 § 3(part), 2007).

The license tax applicable to a business not expressly set forth in this chapter shall be that license fee applicable to the business expressly set forth in this chapter which is most nearly comparable in the opinion of the collector. The collector may, in addition, require compliance with any other provision of this code regulating the licensing of the particular business determined to be most nearly comparable.

(Ord. No. 261-24, § 1, 9-18-2024)