Yuba City Municipal Code Ch. 4 Licensing

This chapter shall be known as the "Business License Tax Code." It is enacted solely to raise tax revenue for municipal purposes and is not intended for regulation. The City Council from time to time shall establish the business license tax and related application and other base service or enforcement fees implementing that action by appropriate adopting resolution.

(§ 1, Ord. 01-93, eff. April 15, 1993)

The following words, terms and phrases, when used in this chapter, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

(a) "Administrative headquarters" shall mean any business operation where the principal business transacted consist of providing administrative or management related services such as, but not limited to, record keeping, data processing, research, advertising, public relations, personnel administration, legal and corporate headquarters services, to other locations where the operations of the same business are conducted which lead more directly to the production of gross receipts.

(b) "Ambulance" shall mean any vehicle specifically equipped or previously used to transport the sick, wounded, handicapped, injured, or deceased.

(c) "Ambulette" shall mean any vehicle equipped or primarily used for transporting handicapped persons for nonemergency purposes.

(d) "Annualization" shall mean an estimation, extended for a 12-month period, based on reported gross receipts for a prior period of less than 12 months.

(e) "Applicant" shall mean any person who applies for a license or a license renewal under the provisions of this chapter.

(f) "Automobile dismantler" shall mean any person who has an established place of business and is engaged in the business of buying, selling, or dealing in vehicles of a type required to be registered pursuant to Vehicle Code § 220, as the same now exists or as hereafter amended, for the purpose of dismantling the same, who buys or sells the integral parts and component materials thereof, in whole or in part, deals in used motor vehicle parts. This section does not apply to the occasional and incidental dismantling of vehicles by dealers who have secured dealers' plates from the California Department of Motor Vehicles and whose principal business is buying and selling new and used vehicles, or by owners who desire to dismantle not more than three personal vehicles within any 12-month period.

(g) "Building and loan" shall mean any person who for a fee engages in the loan of money upon personal security, evidences of debt, automobile, or any personal property, or purchases automobile contracts, commercial paper, evidences of debt, assignments of salary, salary warranty, salary demands, time checks, or other evidences of salary due or to become due, or automobile paper. The term "building and loan" as used in this chapter excludes savings and loans, pawnbrokers or the holder of a bond brokers license, or any person conducting a banking business under the laws of the State or any person subject to the State corporate income tax as a financial corporation.

(h) "Building-tradesman (handyperson)" shall mean any person engaged within the City, as an independent contractor in any trade, art, calling, avocation or occupation of the building trades and not licensed as a contractor by the State.

(i) "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.

(j) "Business by vehicle" shall mean the running, driving or operating of any vehicle, automobile, truck, or any vehicle for the purpose of transportation, sale, collection, or delivery of goods, wares, merchandise, or other personal property of any kind from a vehicle, either as a principal business or in connection with any other business, or in soliciting for work, labor, or services to be performed upon the public streets on or from a vehicle, or to be performed on goods, wares, merchandise, clothes, or other personal property to be taken for such purpose to a plant or establishment inside or outside the City. This definition shall not be deemed to apply to the delivery of goods by persons operating such a vehicle in conjunction with a fixed place of business within the City for which such business a license fee has been paid pursuant to the provisions of this chapter. This definition shall not be construed as imposing a tax upon vehicles, but as a method of classification of businesses and distinguishing between persons maintaining a fixed place of business in the conduct of which a vehicle is used, and persons maintaining a business in the conduct of which vehicles are used, but who do not have a fixed place of business in the City.

(k) "Business License Inspector" shall mean the designee of the Collector.

(l) "Business License Officer" shall mean the Collector or the designee of such person.

(m) "Business license certificate" shall mean the certificate required to be posted or displayed as evidence of a business' payment of the tax required by the provisions of this chapter and shall herein be referred to as "license certificate" or "license" except as otherwise specified.

(n) "Business license tax" shall mean the privilege tax paid as required by the provisions of this chapter and shall herein be referred to as "business or license tax" except as otherwise specified.

(o) "Charge" shall mean any base service fee fixed herein which is intended solely to cover the reasonable administrative cost incurred in performing any specified act or acts on behalf of the City.

(p) "City" shall mean the City of Yuba City.

(q) "Coin-operated machine or device" shall mean any machine or device that dispenses a product, or provides a service, or utility or amusement; resulting from insertion or use of a coin, slug, token, plate, disc, plug, key, check or other device, or money, or thing of value.

(r) "Collector" shall mean the Director of Finance or other City official charged with the administration and enforcement of this chapter.

(s) "Commission agent, broker or merchant" shall mean any person engaged in the business of buying and selling of goods, wares, or merchandise for the owner or consignee thereof for a fee of commission, whether or not the operation of such business customarily includes the actual possession, custody or control of goods, wares or merchandise to the extent that such person:

(1) Does not engage in the business of manufacturing, refining, fabricating, milling, treating or other processing of the goods, wares or merchandise bought and sold, and does not cause said goods, wares or merchandise to be manufactured, refined, fabricated, milled, treated or otherwise processed;

(2) Does not obtain or retain title to said goods, wares or merchandise except during one or more of the following situations: while such goods, wares or merchandise are actually in transit, or for short periods of time before transportation commences or after it ceases; and

(3) Does not store or warehouse such goods, wares or merchandise except during one or more of the following: while such goods, wares or merchandise are actually in transit, or for short period of time before transportation commences or after it ceases.

(t) "Conduct." See "Transact and carry on."

(u) "Consignment." See "Second hand dealer."

(v) "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 or herself or by others, construct, alter, repair, add to, subtract from, improve, move, wreck or demolish any building, highway, road, railroad, excavation or other structure, project, development or improvement, or to do any part thereof, including the erection of scaffolding or other structures or works in connection therewith. The term contractor as used in this chapter includes, general engineering contractor, general building contractor, specialty contractor and subcontractor except as otherwise specified herein.

(w) "Cost of doing business" shall mean that amount which is equivalent to the volume of business performed, where the business of any local office, facility, agent, broker, or employee is that of performing administrative or management related services in connection with sales or services performed or rendered elsewhere. Said amount shall be computed by determining the total cost of maintaining said local office, facility, agent, broker or employee. Said total cost of maintaining said local office, facility, agent, broker or employee shall include, but is not limited to, the wages, salaries, commissions, bonuses, rent, and/or depreciation, telephone, postage, utilities, janitorial and other expenses allocated for maintenance of said office, facility, agent, broker or employee.

(x) "Disabled veteran" shall mean any honorably discharged member of the Armed Forces of the United States, who is physically unable to obtain his or her livelihood by means of manual labor and who is a qualified voter of the State. (BP Section 16001)

(y) "Driver's permit" shall mean the permit issued to any person operating or driving a vehicle for hire.

(z) "Employed" shall mean engaged in the operation or conduct of a business, or related activity, whether as a proprietor or otherwise.

(aa) "Employee" shall mean any and all owners, or members of the owner's family, partners, or associates or individuals earning a wage.

(ab) "Engaged in business" shall mean the transacting and carrying on, managing or operating of a business whether done as owner, or by means of an officer, agent, manager, employee, or lessee.

(ac) "Fee" shall mean that amount charged to cover base service, administrative or enforcement costs of processing any business license application or renewal.

(ad) "Flea market." See "Swap meet."

(ae) "Fixed place of business" shall mean the place within the City at which the principal tools, equipment, or machinery used in a business are customarily stored or located, or at which are maintained the principal stock of materials or supplies and the books and records used in a business.

(af) "Flat rate" or "flat rate tax" shall mean a fixed amount assessed per business location, or alternately, a fixed amount or fixed scale of amounts whose sum is variable depending on the number of factors furnishing the basis for determination of the license tax.

(ag) "General contractor" shall mean and shall include any general building contractor or general engineering contractor or any other person who is licensed pursuant to Business and Professions Code § 7056 and/or 7057 as the same now exists or as hereafter amended.

(ah) "Garage sale" shall mean the sale, or offering for sale, of personal property in, at or upon any property used or occupied for residential purposes. Garage sales shall include, but not be limited to, any yard sale, home sale, patio sale, or any other sale similarly conducted on any property used or occupied for residential purposes.

(ai) "Gross receipts" shall include the total amount of the sale price of all sales and the total amount charged or received for the performance of any act or service of whatever nature it may be, for which a charge is made or credit allowed, whether or not such act or service is done as part of or in connection with the sale of materials, goods, wares, or merchandise. The following shall be included in "gross receipts": All receipts, rents, cash, credits, and property of any kind or nature, without any deduction therefrom on account of the cost or property sold, the cost of materials used, labor or service cost, interest paid or payable, or loss or other expenses whatsoever. (See Section 3-4.09 (b) Combined Businesses.)

The following shall be excluded from "gross receipts": (See Section 3-4.21 Apportionment of Gross Receipts.)

(1) Cash discounts allowed and taken on sales;

(2) Credit allowed on property accepted as part of the purchase price and which property may later be sold;

(3) Any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser;

(4) Such part of the sale price of property returned by purchasers upon recision of the contract of sale as is refunded either in cash or by credit;

(5) Amounts collected for others where the business is acting as an agent, or trustee to the extent that such amounts are paid to those for whom collected, other than amounts received as commissions or fees earned, or charges of any character made or compensation of any character received for the performance of any service as agent, or trustee; provided that any agent, or trustee dealing in stocks or other similar written instruments evidencing a right to participate in the assets of any business, or dealing in bonds or other evidences of indebtedness, who also deals in such property as a principal, shall include in the gross receipts by which the tax is measured the amount of his or her trading profits resulting therefrom. No deduction from receipts attributable to trading as a principle shall be made unless such deduction is provided for in this section;

(6) The difference between the balance owed and paid on a defaulted purchase or finance contract upon repossession by seller and the amount received from resale of the repossessed article by the repossessing seller;

(7) Receipts of refundable deposits, except that refundable deposits forfeited and taken into income of the business shall not be excluded;

(8) As to a retail gasoline dealer, a portion of his or her receipts from the sale of motor vehicle fuels equal to the motor vehicle fuel license tax imposed by and previously paid under the provisions of Revenue and Taxation Code div. 2, pt. 2, as the same now exists or as hereafter amended;

(9) As to a retail gasoline dealer, the special motor fuel tax imposed by 26 U.S.C. § 4041, as the same now exists or as hereafter amended, if paid by the dealer or collected by him or her from the purchaser;

(10) Cash value of sales, trades, transfers, or other transactions as made between separate departments, divisions, or units of any single business activity;

(11) Sales for convenience where sales of new goods, wares, or merchandise are made by a person engaged in selling such articles to another person engaged in selling like or similar articles;

(i) Where the primary purpose of the particular transaction of sale is to accommodate the purchaser rather than to make a sale in the ordinary course of business and the price paid is essentially the book value of the article;

(ii) Where, in the particular kind of business involved, a similar manner of dealing is frequent or customary in the circumstances under which the particular sale is made; and

(iii) Where goods, wares, or merchandise or like or similar kind and of substantially equivalent value to that which was sold is received in consideration;

(12) The balance owed on defaulted open accounts written off as uncollectible, at the time they are deemed to be uncollectible; however, any amount later collected through whatever means shall be included with future gross receipts.

(13) The value of construction on projects constructed for the Federal government, State government or local government.

As to bail bond brokerages, commission agent brokerages, mortgage brokerages, securities brokerages, travel agencies, and other similar businesses employing agents, brokers and/or commissioned employees, "gross receipts" shall include the total gross commissions or other receipts attributable to the local office, agents, brokers and/or employees.

As to real estate brokerages either practicing solely, or in partnership, or as a professional corporation, "gross receipts" shall include the total gross fees or other receipts attributable to services performed or otherwise rendered on properties located within the City.

As to accountants, architects, attorneys, chiropractors, doctors, dentists, optometrists, podiatrists, psychologists, veterinarians and other professionals, either practicing solely, or in partnership, or as a professional corporation, "gross receipts" shall include the total gross fees or other receipts attributable to services performed or otherwise rendered within the City.

As to contractors and builder-owners, "gross receipts" shall include the valuation of the construction as determined by the Building Official of the City or the Public Works Director at the time a permit for construction is issued.

As to other persons having a fixed place of business within the City and providing a service or plying an occupation or trade, or involved in similar businesses, "gross receipts" shall include the total fees, commissions, or other receipts attributable to that local location and/or employees. (See Section 3-4.21 Apportionment of Gross Receipts.)

As to manufacturers, "gross receipts" shall include the total amount of sales or transactions rendered within the City; however, manufacturers shall pay a minimum business license tax on 5% of the total gross receipts produced for domestic consumption from facilities located within the City.

As to the rental of residential property, the first three units shall be exempt from gross receipts.

As to building and loan associations, "gross receipts" shall include:

Interest on real estate loans;

Loan fees of various kinds such as: fee for escrow, appraisal drawing papers, and other similar charges;

Bonuses received for prepayment of loans;

Penalty charges on delinquent loans;

Tax service fees;

Interest on personal loans to depositors; and

Receipts over and above the recovery of principal from the sale of mortgages or other evidence of money due from loans.

As to building and loan associations, the following shall be excluded from "gross receipts":

Interest and dividends earned from the placing of surplus funds in bonds, securities, or federal home loan banks;

Payments received on the principal amount of outstanding loans;

Sale of capital assets used in the conduct of the business;

Payments made to other building and loan associations which represents their share of interest under participation agreements; and

Gains or losses on the sale of real estate acquired by foreclosure.

As to a business established outside the City but maintaining an office with the City through an agent, broker, or employee, "gross receipts" shall include the total sales or receipts attributable to the local office or facility, agent, broker or employee.

In the event separate sales or receipt records are not maintained for said local office or facility, agent, broker or employee, or in the event any retailing, wholesaling, manufacturing, or processing activity conducted thereat does not generate gross receipts as hereinabove defined, or in the event said local office or facility, agent, broker, or employee is engaged in providing administrative or management related services, to include, but not [be] limited to, record keeping, data processing, research and development, advertising, public relations, personnel administration, or legal services, in connection with sales or services performed or rendered elsewhere, the business tax shall be based upon an amount which bears the same proportion to the total gross receipts of the business which cost of maintaining said local office, facility, local agent, broker or employee bears to the total cost of maintaining said business.

As to a business established within the City but maintaining a local branch office or establishment through an agent, broker, or employee engaged in providing administrative or management related services within the City, the business tax shall be based on an amount equivalent to the cost of doing business.

As to the business established outside the City but transacting and carrying on business within the City, or otherwise performing or rendering services negotiated, or contracted for within the City, whether or not by a principal or through an agent or employee, "gross receipts" shall include the total fees, commissions, or other receipts attributable to the business activity conducted.

(aj) "Gun dealer." See Penal Code § 12071.

(ak) "Handy-crafter" shall mean any person who makes or creates any tangible product or novelty and then offers that item for sale.

(al) "Handyperson." See "Building-tradesman."

(am) "Hobby" shall mean an activity that does not result in the sale of any service or product.

(an) "Hotel-motel." See "Rental of residential real estate."

(ao) "Independent contractor" shall mean any natural person other than a State licensed contractor, who is engaged to aid in the business of any other person, whether as a professional as defined hereinbelow, or whether pursuant to any license, certificate or registration authorized by the California Business and Professions Code, as the same now exists or as hereafter amended, or whether with regard to any other trade, skill or occupation, and who receives enumeration either through commission, or pursuant to any contract of employment which excludes regular wages or salary, or in any other manner other than through regular wages, salary or a direct participation in the profits of the business.

(ap) "Insurance agent" shall mean any person, including bailbond agents directly authorized by and on behalf of an insurer, to transact insurance and to bind the insurer in the execution of insurance policies.

(aq) "Insurance broker" shall mean any person, including bailbond brokers, who, for compensation and on behalf of another person, transact insurance other than life with, but not on behalf of, an insurer.

(ar) "Itinerant merchant" shall mean any person who engages in a temporary or transient business in the City, selling or offering for sale goods, wares, merchandise, or articles of value, with the intention of conducting such business in the City for a period of not more than 90 days in any calendar year, and who, for the purpose of carrying on such business, hires, leases, or occupies any room, doorway, vacant lot, building or structure, for the exhibition or sale of goods, wares or merchandise, or who associates temporarily with any local dealer, trader, merchant or auctioneer, or who conducts such temporary or transient business in connection with or as part of or in the name of any local dealer, trader, merchant or auctioneer.

(as) "Junk collector" shall mean any person not having a fixed place of business in the City engaged in the business of buying or selling, either at wholesale or retail, any rags, bottles, papers, cans, metals or other junk.

(at) "Junk dealer" shall mean any person having a fixed place of business in the City engaged in the business of buying or selling, either at wholesale or retail, any rags, bottles, papers, cans, metals or other junk.

(au) "Junk salvager" or "junk recycler" shall mean any person, at a fixed place of business in the City engaged in the business of carrying on or collecting, buying or selling at either retail or wholesale or otherwise dealing in junk and/or rubbish, waste material, refuse and/or any rags, sacks, bottles, papers, cans, metals, rubber, cordage, tires and other like articles, whether the same can be sold or otherwise disposed of for the purpose of being treated, repaired or prepared so as to be used again in some other form.

(av) "Junk yards," "automobile wrecking yards" and "salvage yards" shall mean any space of 200 square ft. or more of area of any lot used for the storage, sale, keeping or abandonment of inoperable vehicles, junk or waste material, including scrap metal or other scrap materials, or for the dismantling, demolition or abandonment of automobiles, other vehicles, machinery or parts thereof, other than an impound yard.

(aw) "License" shall mean a license issued pursuant to this chapter and "Licensee" shall mean any person who holds a valid, current business license issued to that person under this chapter.

(ax) "Life agent" shall mean any insurance agent authorized, by and on behalf of a life, disability or life and disability insurer, to transact life, disability or life and disability insurance.

(ay) "Life and disability insurance analyst" shall mean a person who, for a fee or compensation of any kind, paid by or derived purports to advise, or offers advice to any person insured under, named as a beneficiary of, or having an interest in, a life or disability insurance contract, in any manner concerning that contract or his or her rights in respect thereto.

(az) "Manufacture" or "process" shall mean all the activities of a commercial or industrial nature wherein labor or skill is applied, by hand or machinery, to materials so that as a result thereof a new, different or useful article of tangible personal property or substance of trade or commerce is produced and shall include the production or fabrication of specially made or custom made articles.

(ba) "Manufacturer" shall mean any person, who, directly or by contracting with others for the necessary labor or mechanical services, manufactures for sale or for commercial or industrial use from his or her own materials or ingredients any articles, substances or commodities.

(bb) "Mobile vending" shall mean the conduct of a business by means of an automobile, truck, wagon, motorcycle or any other vehicle which may be used to transport, sell, collect or deliver goods, wares, merchandise or property of any kind from a vehicle, either as a principal business or in connection with any other business, or in the solicitation or work, labor or services to be performed on the public streets or private places in or from a vehicle.

(bc) "Nonprofit organization" shall mean an institution, corporation, organization, or association organized or conducted for charitable, religious, political or other nonprofit purposes only, where the receipts derived from peddling or soliciting activities are to be used wholly for the benefit of such entity and, except for wages paid to employees of such entity, are not used in whole or in part for the private gain of any person. Such organizations shall have State of California and United States government tax exempt status. Within the meaning of this chapter, solicitors and peddlers who are paid for such services by a nonprofit organization are not employees of the nonprofit organization. All other organizations shall be termed "for profit organizations."

(bd) "Outside City" shall mean the conducting of a business within the City, but not having a fixed place of business within the City.

(be) "Owner" as applied to any building or land shall include any part owner, joint owner, tenant in common, tenant in partnership, joint tenant, or tenant by the entirety, co-partnerships of the whole or of a part of such building or land, or a person having an interest in community property as a member, or former member, of the community.

(bf) "Pawnbroker" shall mean a person employed in the business of loaning money upon personal property, personal security, pawns or pledges, or the business of purchasing articles of personal property and reselling, or agreeing to resell, such articles to the vendors or their assignees at prices agreed upon at or before the time of such purchase. (Business and Professions Code § 21626)

(bg) "Pawnshop" shall mean a room, store, or place in which the business of a pawnbroker is conducted.

(bh) "Peddler" shall mean a hawker, vendor, or other person who, without appointment thereat, goes from house to house, place to place, or in or along the streets of the City selling and making immediate delivery, or offering for sale and immediate delivery, any goods, wares, merchandise, or anything of value in the possession of the peddler to persons other than manufacturers, wholesalers, jobbers, or retailers in such commodities.

(bi) "Permit" shall mean a written authorization, or permission, to conduct a business within the City. A business license issued pursuant to this chapter does not constitute a "permit."

(bj) "Person" shall mean a domestic or foreign corporation, an association, a syndicate, a joint-stock corporation, a partnership of any kind, a club, business or common-law trust, a society or an individual conducting any business in the City.

(bk) "Pickup" shall mean to take into a vehicle.

(bl) "Premises" shall mean all lands, structures, places, and also the personal property, equipment, and appurtenances connected or used therewith in any business.

(bm) "Processor" shall mean any person engaging in the business of converting an article, substance or commodity into marketable form for the purpose of resale by changing its physical form or chemical composition.

(bn) "Professional" shall mean any person, including any professional corporation, wherever located, engaged in or carrying on, within the City, any profession requiring satisfactory compliance with written and/or oral examination standards adopted by a branch of the State or Federal government and/or requiring a certain amount of tenure with such branch of government. Such professions to include but not be limited to: architect (all types), attorney, accountant (all types), auditor, audiologist, chiropractor, clinical social worker, dentist, practitioner, electrologist, geologist, gemologist, herbalist, marriage, family and child counselor, naturopath, nurse (registered), oculist, optician, optometrist, osteopath, physician (all types), podiatrist, psychologist, speech pathologist, surveyor, veterinarian.

(bo) "Professional corporation" shall mean any corporation organized under the California General Corporation Law which is engaged in rendering professional services in a single profession, or as hereafter amended, and which in its practice or business designates itself as a professional or other corporation as may be required by statute.

(bp) "Pushcart" shall mean any wagon, cart, or similar wheeled container, not a "vehicle" as defined in the Vehicle Code of the State of California, from which food, beverage, or product is offered for sale to the public.

(bq) "Real estate agent" shall mean any person licensed as such by the State and engaged wholly or in part in transacting and carrying on the sale of real estate.

(br) "Real estate broker" means any person licensed as such by the State and engaged wholly or in part in transacting and carrying on the sale of real estate including soliciting or offering to buy, sell, or lease real property for others; negotiating and collecting loans for borrowers or lenders; dealing in real property sales contracts and promissory notes; receiving advance fees for real estate listings; and dealing in real estate syndicate securities.

(bs) "Real estate developer" means any person conducting, managing, or transacting and carrying on the business of acquiring, subdividing, improving, selling, renting and otherwise dealing in and disposing of or developing real property, for commercial, industrial, residential, or nonresidential purposes including, but not limited to, one who constructs improvements upon real property for commercial, industrial, or nonresidential purposes with the object of selling, renting or developing it for his or her own use.

(bt) "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.

(bu) "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 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.

(bv) "Recreational services" shall mean any person engaged in the business of providing facilities for recreational use. Such services include but are not limited to: amusement machine arcades, bowling alleys, driving ranges, golf courses (including miniature), motion picture theaters (including drive-in), pool halls (including billiards and snooker), riding stables, skating rinks, social clubs, sports clubs (including spas, health clubs, and conditioning gyms), swimming pools, and tennis and racket clubs.

(bw) "Retailer" shall mean any person engaging in the business of selling goods, wares, or other merchandise to consumers or users thereof.

(bx) "Revenue Officer" shall mean the duly authorized agent of the Collector charged with assisting the Collector in the exercise of the duties imposed upon him or her hereunder.

(by) "Revocation" shall mean the act of revoking, or the condition of being revoked; canceled; repealed.

(bz) "Safety inspection sticker" shall mean a sticker affixed to a vehicle for hire or ambulance evidencing that it has been inspected by the County Sheriff, local Police Department, or the California Highway Patrol and found to be in safe operating condition.

(ca) "Sale" shall mean the transfer, in any manner or by any means whatsoever, of title to property for a consideration; the serving, supplying, or furnishing for a consideration of any property; and a transaction whereby the possession of property is transferred and the seller retains the title as security for the payment of the price shall likewise be deemed to exclude any transaction which is or which, in effect, results in a sale within the contemplation of law.

(cb) "Sale at retail" and "retail sale" shall mean every sale of tangible personal property (including articles produced, fabricated or imprinted) other than sale to one who (1) purchases for the purpose of resale as tangible personal property in the regular course of business, or (2) purchases for the purpose of consuming the property purchased in producing for sale a new article of tangible personal property or substance, of which such property becomes an ingredient or component, or as a chemical used in processing, when the primary purpose of such chemical is to create a chemical reaction directly through contact with an ingredient of a new article being produced for sale.

(cc) "Sale at wholesale" and "wholesale sale" shall mean any sale of tangible personal property which is not a "sale at retail." Sales otherwise classified hereinabove as "retail sales," may, nevertheless be classified as "wholesale sales" under this section, if the vendor can establish to the satisfaction of the Collector that the sale was made to a government agency, public utility, manufacturer, processor or contractor who consumed the articles in the course of his or her own operations and did not offer the articles for resale to the general public except as an integral part of manufacturing, construction or service.

(cd) "Second hand dealer." See Business and Professions Code § 21626.

(ce) "Services" shall mean the business of providing, maintaining, or performing labor for the benefit of another within the City; of supplying some general demand for the benefit of another within the City which does not produce a tangible commodity; or furnishing of services and all activities in which any person, for any other person performs any personal service and all services in which any real or personal property, real or personal property of others, stocks or bonds, or other financial instruments, or evidences of debt, or contacts of insurance or any money or credits are exchanged, leased, transferred, or loaned; as well as every business of maintaining, storing, cleaning, improving or repairing tangible commodities within the City whether or not such business is conducted from a premises, vehicle, or mobile location within or outside the City. Services include recreation services but do not include theatrical performances, exhibitions, or temporary amusements nor do they include professional services, or telephone services within the terms of this chapter.

(cf) "Solicitor" shall mean a person engaged in soliciting, canvassing, or taking orders from house to house, or from place to place, or by telephone, or by any other means of communication for any goods, wares, merchandise, or any article to be delivered in the future, or for services to be performed in the future, or making, manufacturing, or repairing any article whatsoever for future delivery, or subscriptions to periodicals or tickets of admission or entertainments, or memberships in any club. Solicitor includes persons soliciting funds for organizations which are not nonprofit organizations as defined herein. Solicitor also includes those receiving donations in public places or places open to the public who do not accost or approach persons for the purpose of soliciting or begging alms. (See local Regulatory Ordinance.)

(cg) "Stock broker" and "bond broker" shall mean any person engaged in the business of buying or selling Federal, State, County or municipal stocks or bonds, or stocks or bonds or partnerships or other incorporated entities, or evidences of indebtedness of private persons, partnerships or of incorporated entities, for a fee or commission.

(ch) "Subcontractor." See "Contractor."

(ci) "Swap meet" shall mean any event where the place or location at which the event is held has been advertised by any means whatsoever as a place or location to which members of the public at large, during a specified period of time, may bring identifiable, tangible property and exhibit the same for sale or exchange.

(cj) "Swap meet exhibitor" shall mean any person exhibiting, displaying, selling, exchanging, offering for sale or exchange any property at a swap meet.

(ck) "Swap meet operator" shall mean any person or organization conducting or operating the business of a swap meet on any premises in the City excluding, however, swap meet exhibitors.

(cl) "Sworn statement" shall mean an affidavit sworn to before a person authorized to take oaths, or a declaration, certification, or verified affidavit made under penalty of perjury.

(cm) "Tax" shall be that amount collected for the privilege of engaging in a business or occupation.

(cn) "Taxicab" shall mean any motor vehicle used in the business of transportation of passengers for hire, where transportation is not over a fixed and definite route, but is under the control, as to the destination and/or route, of the passenger or passengers being carried therein.

(co) "Taximeter" shall mean any mechanical instrument, appliance, device or machine by which the charge for hire of a motor vehicle is mechanically calculated, whether for distance traveled or time consumed, or both, and on said instrument is indicated by figures.

(cp) "Tax period" shall mean the 12-month period from March through February inclusive or other period of time defined by the collector to facilitate the annual processing of license renewal applications.

(cq) "Telephone services" shall mean any person engaged in the business of providing telephone services as a "telephone company" pursuant to Article XIII, Section 19 of the State Constitution.

(cr) "Transact and carry on" shall mean to repeat, or intend to repeat, or to continue, and includes:

(1) The maintaining, operating, managing, or being in control of, any office, store, warehouse, factory, establishment, location or place:

(i) Having one or more telephones listed for any business, activity in any classified telephone directory or in the classified section of any consolidated telephone directory.

(ii) Having in use in connection with any business, one or more counters, desks, chairs, tables, filing cabinets, typewriters, adding or calculating machines, or other articles of office equipment.

(iii) At, from, or in which, any processing, supervising, administration, research, sales promotion, solicitation, distributing, routing, delivery, dispatching, billing, collection, accounting, recordkeeping, or other activity is conducted in connection with any business.

(iv) In, or at which, one or more persons may, for any valuable consideration intended to result, or that results, in any livelihood, financial profit or commercial gain to any person, receive any instruction, advice, treatment or examination, or any service upon their person, or any repair, refinishing, renewing, cleaning, or other improvement to, or of, any personal property.

(v) In which any letter, announcement, advertisement, circular, handbill, newspaper, agreement, contract, instruction, legal instrument, financial statement, statement of account, financial record, or any other instrument or record, is written, printed, reproduced, published, prepared or kept, in connection with any business.

(vi) From which any circular, handbill, newspaper, announcement, statement of account, card or letter is sent, or distributed, in writing, or any contract is made, in person or by telephone, in connection with any business.

(vii) Upon any exterior side, wall, window, door, roof or other portion, or in the proximity of which, there is maintained any sign, lettering, announcement or advertisement indicating that such office or place is one in, at or from, which any article exists, or any act is performed, in connection with any business.

(2) The repeated or continuous offering, or contracting, orally or in writing, in connection with any business:

(i) To sell or rent one or more articles, or one or more rooms, apartments, portions or parcels, of any real or personal property;

(ii) To transport any person or personal property; or

(iii) To perform any service.

(3) In connection with any business, the repeated or continuous:

(i) Sale or renting of one or more articles or parcels of real or personal property;

(ii) The transporting of any person or property; or

(iii) The performance of any service.

(4) The performance, in connection with any business, of any single act, with intent to repeat or continue the performance of such act.

(cs) "Utility" and "public utility" shall mean any person furnishing the public with communication, water, light, gas, heat or power, subject to regulation by the Public Utilities Commission of the State of California.

(ct) "Vehicle" shall mean every device in, upon or by which any person or property is or may be transported or drawn upon a public street or highway, except devices moved by human power or used exclusively upon stationary rails or tracks.

(cu) "Vehicle for hire" shall mean any taxicab, limousine, tow truck or any other motor vehicle offered in the City of Yuba City or the transportation of passengers for compensation or used or engaged in the soliciting or pickup of passengers for hire in the City of Yuba City, exclusive of any vehicle for which a certificate of public convenience is needed and has been granted by the Public Utilities Commission of the State of California. "Vehicle for hire" shall not mean an ambulance, ambulette or other vehicle equipped or previously used for transporting the wounded, injured, sick, handicapped or deceased. See "Ambulance"; "Ambulette."

(cv) "Vending operations" shall mean any business conducted or carried on by any person engaged in the business of operating coin-operated machines or devices on the premises of another or in the business of owning, renting, leasing, lending, or otherwise distributing or supplying coin-operated machines or devices while retaining title thereto. Such machines include, but are not limited to, vending, amusement, service and telephone machines.

(cw) "Vendor" shall mean any individual, sole proprietor, corporation, or business entity engaged in the conduct of business as defined by this chapter.

(cx) "Warehousing" shall mean any person who engages in business where the principal business activity involves the warehousing and storage of goods manufactured or produced outside of the City and stored prior to shipment and sale.

(cy) "Wholesaler" shall mean any person engaging in the business of selling goods, wares, merchandise or other products for the purpose of resale and not to consumers or users thereof.

(cz) "Yard sale." See "Garage sale."

(§ 1, Ord. 01-93, eff. April 15, 1993)

Persons required to pay a business license tax for transacting and carrying on any business under this chapter shall not be relieved from the payment of any license tax for the privilege of doing such business required under any other law of the City and shall remain subject to the regulatory provisions of other such laws.

(§ 1, Ord. 01-93, eff. April 15, 1993)

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 additional permit fees for the privilege of carrying on any similar or related activity required under any other ordinance of the City and shall remain subject to the regulatory provisions of other ordinances and laws.

(§ 1, Ord. 01-93, eff. April 15, 1993)

There is hereby imposed upon any business, trade, profession, calling and/or occupation conducted within the City, a business license fee, including gross receipts tax, in the amount hereinafter prescribed or that prescribed by City Council. It shall be unlawful for any person, whether as principal or agent, clerk or employee, either for himself or herself or for any other person, or for body corporate, or as an officer of any corporation to transact and carry on any business, trade, profession, calling or occupation to conduct any business within the City without first having procured a license from the City to do so, and paid the license fee and applicable gross receipts tax therefor or without complying with all applicable provisions of this chapter.

This section shall not be construed to require any person to obtain a license prior to doing business within the City if such requirement conflicts with applicable statutes of the United States, the State of California or local ordinances.

(§ 1, Ord. 01-93, eff. April 15, 1993)

(a) New. Initial business license fees including gross receipts tax, are due and payable prior to issuance of the license for which application is made. The base service fee for the business license and gross receipts tax or flat fee shall be established by the City Council. The payment of such fees and taxes shall not in any way constitute a right or permission to begin operations of said business.

(b) Renewal. Unless otherwise specifically provided herein, all fees for renewal and gross receipt taxes of a business license under the provisions of this chapter shall be due and payable the day after the anniversary date on which the license expired.

(c) Contractor; builder-owner. The base service fee portion of the gross receipts business license tax shall be collected per Section 3-4.06(a) and (b) above. The gross receipts portion of the business license tax shall be collected at the time a building permit or construction permit is issued, and the gross receipts tax shall be based on the value of construction for the permit.

(§ 1, Ord. 01-93, eff. April 15, 1993)

When any person by use of signs, circulars, business cards, telephone book, or newspapers, advertises, holds out, or represents that such person is conducting a business within the City, or when any person holds an active license or permit issued by a governmental agency indicating that such person is in business within the City, or when any person indicates any other evidence of transacting and carrying on business as may be defined elsewhere herein and such person fails to deny by a sworn statement given to the Business License Officer or Collector that he or she is not conducting a business within the City, after being requested to do so by the Business License Officer or Collector then the foregoing facts shall be considered prima facie evidence that such person is conducting a business within the City.

(§ 1, Ord. 01-93, eff. April 15, 1993)

(a) Every person who engages in business within the City shall pay a license tax in the amount of, or at the rate which the City Council may from time to time establish.

(b) This section shall not be construed to require any person to pay a license tax prior to conducting business within the City if such requirement conflicts with applicable State or Federal law.

(c) Persons not required to pay a license tax prior to conducting business within the City because of conflict with applicable State or Federal law shall nevertheless obtain a business license upon the commencement of business within the City.

(d) Any person claiming exemption pursuant to this section shall file a sworn statement with the Collector stating the facts upon which exemption is claimed.

(e) The Collector shall upon a proper showing contained in the sworn statement, issue a license to a person claiming exemption under this section. Issuance under this subsection shall be without payment to the City of any license tax required by this chapter.

(f) The Collector, after giving notice and reasonable opportunity for hearing to the affected licensee, may revoke any license granted pursuant to the provisions of this section upon a showing that the licensee is not entitled to the exemption as provided herein.

(§ 1, Ord. 01-93, eff. April 15, 1993)

(a) Two or more allied businesses. Whenever any person is engaged in two or more correlated businesses, or is carrying on two or more allied activities at the same location and under the same ownership and management then in that event the business license base service charge shall be applied once only, and for which amount a single combined license shall be issued. Provided, however, that nothing contained in this section shall be construed to relieve the payment of two or more business license tax when required, where two or more separate businesses are conducted in the same location by the same owner and management and such businesses are not construed by the Collector to be correlated or allied with each other. An appropriate business license as set forth in this chapter shall be paid for each business.

(b) Combined businesses. Whenever any person is engaged in a combined business conducted at the same location and by the same owner and management is carrying on manufacturing, selling at wholesale and selling at retail, or any combination of business activities then in that event a single combined statement separately showing the amount of manufacturing and wholesale and retail business engaged in or other combination of business activities shall be filed and the combined fee shall be separately calculated according to the respective rates appropriate for each category of business activity, to which amount the minimum business license tax and business license base service charge shall be applied once only, and for which amount a single combined license shall be issued. In the event that such a combined statement is not filed, or in the event sufficient records have not been kept which will enable the manufacturing, wholesale, and the retail portion of such business to be ascertained, then in that event all business done by any such person, whether manufacturing, wholesale, or retail, shall for the purposes of this section be considered a retail business and the rate prescribed for retail business shall be applied to calculate the amount of the business license tax due, to which amount the minimum business license tax and business license processing charge shall be applied once only, and for which amount a single combined license shall be issued.

Provided, however, that nothing contained in this section shall be construed to relieve the payment of two or more business license taxes when required, where two or more separate business activities are conducted in the same location by the same owner under the same management and such business activities are not construed by the Collector to constitute a combined business. An appropriate business license tax as set forth in this chapter shall be paid for each business.

(c) Single location; multiple businesses; separate owners. Nothing contained in this chapter shall be construed to relieve the obligation to obtain a separate license and to pay the appropriate license tax required for each business owned or conducted by a separate owner within an individual establishment or location whether or not under the same management.

(d) Single location; single business; single ownership and business classifiable under different categories. Whenever a business may reasonably be classified under two or more separate categories established by the City Council, with differing bases for tax computation, the tax shall be computed using the basis which will result in the highest tax.

(e) Concessions; separate license required. Any person who operates any business, whether upon a cost, rental or commission basis as a concession or upon rented floor space in or upon the premises of any person licensed under the provisions of this chapter, shall be required to obtain a separate and independent license pursuant to this chapter except as may be otherwise specified hereinafter.

(f) Separate computation of license tax; branch establishments. Where a license tax is imposed upon any business pursuant to this chapter, and such business is conducted with branch establishments or at separate fixed places, the tax shall be computed as if each such branch or place were a separate and independent business.

A separate license shall be obtained for each branch establishment or location of the business and for each separate type of business at the same location. Each license shall authorize the licensee to transact and carry on only the business licensed thereby, at the location specified in the license, and in the manner designated in such license.

The Collector may waive the requirement of separate business license for a branch establishment and combine the gross receipts in a single business license.

Warehouses and distributing plants used in connection with and incidental to a business shall not be deemed to be separate places of business or branch establishments.

Nothing in this section shall be construed to relieve any person who is eligible for or claims to be eligible for exemption from payment of a branch establishment business license tax from the requirement to obtain a business license. Said person shall apply to the Business License Officer or Collector for a license in the same manner, and at the same time as is required in this chapter of all other persons applying for a business license and shall be subject to the same procedures for enforcement and for penalties as provided herein.

(g) Association with local business. Any person who shall associate temporarily with any local business, dealer, trader or merchant, or by conducting any temporary business in connection with, or as a part of or in the name of, any local business, dealer, trader or merchant, shall not be relieved from the provisions of this chapter and shall be required to pay the appropriate business license tax as specified herein.

(h) Partnerships. In the event that any business conducted, managed or carried on in the City is organized as a partnership or joint venture, the scheduled license tax need be paid only by the partnership or joint venture.

(i) Corporations; in general. In the event that any business conducted, managed or carried on in the City is organized as a general law corporation, pursuant to the California General Corporation Law, the scheduled license tax need be paid only by the corporation.

(j) Professional corporations. In the event that any business conducted, managed or carried on in the City is organized as a professional corporation, the scheduled license tax need be paid only by the corporation.

(§ 1, Ord. 01-93, eff. April 15, 1993)

Unless otherwise specifically or by necessary implication provided herein, neither the adoption of this chapter nor its superseding of any portion of any other ordinance of the City shall in any manner be construed to affect prosecution for the violation of any other ordinance committed prior to the adoption hereof, nor be construed to affect the validity of any bond or cash deposit required by any ordinance to be posted, filed or deposited, and all rights and obligations thereunto appertaining shall continue in full force and effect for the term prescribed therein.

(§ 1, Ord. 01-93, eff. April 15, 1993)

(a) General contractor's statement. Every person acting as a general contractor, whether building for their own occupancy or not, shall file with the Collector a full, true and complete written statement, signed by such person, under penalty of perjury, listing all subcontractors who have performed or shall perform any service whatsoever for such person within the City for which a license is required under the provisions of this chapter. Any builder-owner, general building contractor, general engineering contractor, specialty contractor, or subcontractor, subcontracting any work shall be deemed a general contractor for the purpose of this section. Said statement shall include the name, address, telephone number, State license number and specialty classification of each person required to be licensed. This section may be waived at the discretion of the collector and is intended to protect the general contractor from public knowledge of trade secrets, or other information of a confidential nature.

(b) Motel, hotel business activities. All motels, hotels, and other lodging establishments shall identify special events and related activities scheduled for their facilities and file with the Collector the dates of the activity, name, address, telephone number and type of activity being held at the establishment. Such notification to the Collector shall be given at least 20 days in advance of the activity.

(c) Other business activities. All other business establishments shall provide the name, address, telephone number and type of activity or service provided to them on a reoccurring basis from businesses from outside of the City such as route salespersons, consultants, etc. Such lists shall be provided as part of the annual renewal process.

(§ 1, Ord. 01-93, eff. April 15, 1993)

(a) License does not permit business otherwise prohibited. The business license issued pursuant to the provisions of this chapter constitutes a receipt for the license tax paid and shall have no other legal effect. A business license is a requirement, not a permit, to transact and carry on any business activity within this City. The business license tax certificate is evidence only of the fact that such tax has been paid. Neither the payment of the tax nor the possession of the business tax certificate authorizes, permits or allows the doing of any act which the person paying or holding the same would not otherwise be entitled to do; and any permit, license, variance or other instrument of approval or evidence that any conditions exist as required by any other section of this Code or by any statute or code provisions of the State must first be obtained or complied with before the doing of any act or thing for which it is required.

(b) Unlawful manner of operation. The granting of a license for a business shall not be deemed a permit to conduct the same in an unlawful manner or on premises where such business is prohibited by law.

(§ 1, Ord. 01-93, eff. April 15, 1993)

The Business License Officer or Collector may refer to any governmental agency any statement and all other information submitted by persons subject to the provisions of this chapter in connection with the conduct of a business regulated or supervised or otherwise the concern of any such agency, including agencies concerned with health regulations, zoning conformance, fire safety, police considerations, or any other safeguard of the public interest. Failure to comply with conditions required by other agency review shall result in revocation of the license once granted.

(§ 1, Ord. 01-93, eff. April 15, 1993)

If any article, section, subsection, sentence, clause, or phrase 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 the chapter. The City Council hereby declares that it would have passed this chapter and each article, section, subsection, sentence, clause and phrase hereof, irrespective of the fact that any one or more of the articles, sections, subsections, sentences, clauses or phrases hereof be declared invalid or unconstitutional.

(§ 1, Ord. 01-93, eff. April 15, 1993)

If any license tax imposed by this chapter is for any reason held to be discriminatory or invalid in amount, by the decision of any court of competent jurisdiction, such decision shall not affect the validity of a lesser amount imposed by the Collector. The City Council hereby declares that it would have imposed a license tax of some amount on the business, occupation, calling, trade, vocation or other enterprise in question, irrespective of the fact that any one or more of the license taxes imposed herein may be declared discriminatory or invalid in amount.

(§ 1, Ord. 01-93, eff. April 15, 1993)

Neither the adoption of this chapter nor its superseding any portion of any other chapter shall in any manner be construed to affect prosecution for violation of any chapter or ordinance prior to the effective date hereof, nor be construed as a waiver of any license or any penal provision applicable to any such violation, nor be construed to affect the validity of any bond or cash deposit required by any ordinance to be posted, filed or deposited, and all rights and obligations thereunto appertaining shall continue in full force and effect.

(§ 1, Ord. 01-93, eff. April 15, 1993)

(a) Tax plus penalties. No business license for any succeeding, current or unexpired tax period shall knowingly be issued to any person, who at the time of application, is indebted to the City for any unpaid tax. The total indebtedness shall include the total tax due plus penalties for failure to pay the tax when due.

(b) License tax a debt; civil action. The amount of any business license tax and penalty imposed by the provisions of this chapter shall be deemed a debt to the City. An action may be commenced in the name of the City in any court of competent jurisdiction for the amount of any delinquent license tax, penalties, and administrative costs incurred in connection therewith, including attorneys' fees.

(§ 1, Ord. 01-93, eff. April 15, 1993)

(a) Conducting a business without first having procured a license. Any person who shall commence, engage, transact and carry on any trade, calling, profession, occupation or business within the City without first having procured a business license from the City to do so, shall be assessed a penalty of 20% of the amount of the license tax owing, which amount shall be calculated for the period beginning with the calendar month in which the commencement of business activity within the City began, and ending with the expiration of the current annual licensing period. Provided, however, that the start of such period shall not exceed three years prior to the date of notification of violation. Such penalty to be collected, and the amount thereof to be enforced, in the same manner as the other business license taxes are collected and the payment thereof enforced.

(b) Penalty for violation.

(1) Any person violating any of the provisions of this or any succeeding chapter shall be deemed guilty of a criminal infraction except where said violation is specifically deemed a misdemeanor.

(2) Every violation of the provisions of this chapter shall be governed by Section 1-2.02 of the Municipal Code. Each day any such violation of any said provision of this chapter shall constitute a separate offense.

(c) Misrepresentation; penalty. Any person knowingly or intentionally misrepresenting to any officer or employee of the City any material fact in applying for or paying for the business license herein provided for shall be deemed guilty of a misdemeanor violation of this chapter.

(d) Suspension or revocation. The Collector, or his or her designated representative, shall have the power to suspend or revoke any business license whenever it appears to the Business License Officer that the holder of the license:

(1) Has violated any of the provisions of this chapter, or any rules and regulations adopted pursuant thereto; or

(2) Commits any act or offense which would have constituted grounds for nonissuance of a business license;

No suspension shall be for a period of more than 180 days. Notice of suspension or revocation shall be given by either personal service to the permittee or by mail to the address on his or her application and to the address of his or her employer. In the event of such revocation or suspension of a business license, said license shall be surrendered to the Business License Officer, or his or her designated delegate, by the holder thereof.

A second suspension for the same reason or a third suspension of a business license for any reason shall operate as a revocation of such permit.

In the event of suspension of revocation of any business license, said licensee shall have a period of ten working days to request a hearing for appeal of such suspension and revocation.

If said licensee fails within the allotted ten-working-day period to request a hearing to show cause why his or her license should not be revoked, then and in that event the Business License Officer shall suspend or revoke said person's license and give notice thereof to said person.

(e) Remedies cumulative. The conviction and fine or imprisonment of any person for engaging in any business without first obtaining a license to conduct such business shall not relieve such person from paying the business tax to conduct such business, nor shall the payment of any business tax prevent a civil action or criminal prosecution for the violation of any of the provisions of this chapter. All remedies prescribed hereunder shall be cumulative and the use of one or more remedies by the City shall not bar the use of any other remedy for the purpose of enforcing the provisions hereof.

(§ 1, Ord. 01-93, eff. April 15, 1993)

The Business License Officer or Collector shall cancel a valid unexpired license issued or granted to the licensee pursuant to this chapter at the request of the licensee provided:

(a) The licensee so endorses, signs and surrenders the business license receipt along with any applicable decal, metal-cal, sticker or tag; and

(b) All business activity pursuant to licensee's license has ceased.

Liability for any further business taxes shall cease only if the licensee's account is vacated pursuant to this section.

(§ 1, Ord. 01-93, eff. April 15, 1993)

(a) Establishment of position. There is hereby established the position of Collector which shall include any position heretofore referred to in this chapter or any other chapter of this Code as "License Collector," "Business License Officer," "Business Tax Collector," "Police Officer," "Code Enforcement Officer" or any other term used to describe the office of the collector of business license taxes. Provided further that to the extent that any other provision of this Code or any other City ordinance refers to the Director of Finance as the collector of business license taxes such provisions shall be construed to require the execution of such duties by the Collector.

(b) Duty to enforce. It shall be the duty of the Collector to enforce each and all of the provisions of this chapter, and the Chief of Police, the Chief Building Official, Public Works Director, the Fire Chief, and the City Attorney shall render such assistance in the enforcement hereof as may from time to time be required by the Collector. Each department or division of the City which issues permits or entitlement of use shall require the production of a valid unexpired business license receipt or business license exemption receipt prior to the issuance of such a permit. Provided, however, that nothing in this section shall be construed to require any person to obtain a license to do business within the City as a prerequisite for the issuance of a City permit or entitlement of use if such requirement conflicts with any applicable statutes of the United States or of the State.

(c) Duty to keep records. The Collector shall keep full, adequate and accurate records pertaining to the issuance of licenses under this chapter and the collection of all taxes, penalties and other moneys in connection herewith. The Collector shall keep in his or her office a record in which he or she shall keep the accounts of all licenses currently issued by him or her and remaining in full force and effect.

(d) Deposit of taxes, charges and penalties. All taxes, penalties, charges and other moneys received by the Collector pursuant to the provisions of this chapter shall be deposited in the designated fund of the City following the receipt of the same.

(e) Duty to determine business type or class. The determination of which business or type or class of business a licensee or applicant is engaged in or about to engage in shall be an administrative function of the Collector.

(f) Necessary rules and regulations. In addition to all other powers conferred upon him or her, the Collector shall have the power to make rules and regulations consistent with the provisions of this chapter as may be necessary or desirable to aid in the enforcement of the provisions of this chapter.

(g) Extension of time for filing-compromising of claims. In addition to all other powers conferred upon him or her, the Collector shall have the power, for good cause shown, to extend the time for filing any required sworn statement for a period not exceeding 60 days, and in such case to waive any penalty that would have otherwise accrued; and shall have the further power, for good cause shown, to compromise any claim as to the amount of business license tax due.

(h) Additional power. In addition to all other powers conferred upon him or her, the Collector shall have the power, for good cause shown, to waive any penalty imposed, or charge demanded.

(i) Authority to suspend and revoke licenses. The Collector shall have the authority and duty to suspend or revoke any license granted or issued under the provisions of this chapter at any time for any of the following:

(1) A material false statement contained in the application for a new license or in the application for a renewal license granted or issued under the provisions of this chapter, or in any affidavit or statement required to be filed under the provisions of this chapter; or

(2) Upon the determination that the licensee has not paid the tax required to be paid as a condition for the issuance of the license, pursuant to the procedures set forth in this chapter.

Any person transacting and carrying on any business during any period of license suspension shall be deemed to be doing so under an invalid license. Also, any person transacting and carrying on business during any period of license revocation shall be deemed to be doing so without a license. Further, any person transacting and carrying on business during any period of license revocation or suspension shall be refused any permits or entitlement of use the issuance of which requires the production of a valid unexpired business license.

(j) Authority to issue citations. The Collector or the designee has the duty to enforce this chapter and is authorized to arrest persons without a warrant whenever believed that the person to be arrested has committed a violation of said provisions in the Collector's presence. In any case in which a person is arrested pursuant to this section and the person arrested does not demand to be taken before a magistrate, said officer making the arrest shall prepare a written notice to appear and release the person on his or her promise to appear as prescribed by Penal Code § 853.6 et seq. (Chapter 5C Title III of Part 2).

(§ 1, Ord. 01-93, eff. April 15, 1993)

(a) Apportionment; general. None of the business taxes provided for by this chapter shall be so applied so as to occasion an undue burden upon interstate commerce or be violative of the Constitutions of the United States and/or the State of California. A business activity which is conducted both within and outside of the City may, due to the method of conducting business, be taxed on less than the total gross receipts according to Section 3-4.21(c) or (d).

(b) Necessary rules and regulations. When, by reason of the provisions of the Constitution of the United States or the Constitution of the State of California, the business tax imposed by the provisions of this chapter cannot be enforced as to any single class or set of classes of business or business activity without there being an apportionment according to the amount of business done in the City, or in the State of California, as the case may be, the Collector shall make such rules and regulations for the apportionment of the tax as are necessary or otherwise desirable to overcome the constitutional objections.

(c) Burden of interstate commerce; petition for adjustment. In any case where a license tax is claimed by a licensee or applicant for license to place an undue burden upon interstate commerce, or be violative of the Constitutions of the United States and/or the State of California, he or she may apply to the Collector for an adjustment of the tax so that it shall not be discriminatory or unreasonable as to such commerce. Such application may be made before, at, or within 30 working days after payment of the prescribed license tax. The applicant shall by affidavit and supporting testimony show his or her method of business and the gross volume or estimated gross volume of business and such other information as the Collector may deem necessary in order to determine the extent, if any, of undue burden on such commerce. The Collector shall then conduct an investigation and shall fix as the license tax for the applicant an amount that is reasonable and nondiscriminatory. If the license tax has already been paid, he or she shall order a refund of the amount over and above the license tax so fixed. In fixing the license tax to be charged, the Collector may base the license tax upon a percentage of the gross receipts or any other measure which will assure that the license tax levied shall be uniform with that levied on businesses of like nature so long as the amount levied does not exceed the license tax as prescribed by this chapter. Should the Collector determine the gross receipts measure of business tax to be the proper basis, he or she may require the applicant to submit, either at the time of termination of applicant's business in the City, or at the end of each 12-month period, a verified affidavit of the gross receipts and payment of the amount of license tax therefor; provided that no additional license tax during any one calendar year shall be required after the licensee has paid an amount equal to the annual license tax as prescribed in this chapter.

The Collector shall, upon proper showing contained in the verified affidavit, cause the issuance of a license to such person showing partial exemption under this section with a license tax based upon the approved reduced gross receipts.

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

(d) Undue burden on intercity commerce; petition for adjustment. None of the license taxes provided for in this chapter shall be so applied as to occasion an undue burden upon any business done in the City, where the business conducted is related to a regularly established business conducted elsewhere. In any case where a license tax is claimed by any licensee or applicant for license to place an undue burden upon such commerce, he or she may apply to the Collector for an adjustment of the tax so that it shall not be discriminatory or unreasonable as to such commerce. Such application may be made before, at, or within six months after payment of the prescribed license tax. The applicant shall by affidavit and supporting testimony show his or her method of conducting business, the gross volume of business inside the City, and such other information as the Collector may deem necessary in order to determine the extent, if any, of undue burden of such commerce. The Collector shall then conduct an investigation, and shall fix as the business tax for the applicant an amount that is reasonable and nondiscriminatory. If the license tax has already been paid, he or she shall order a refund of the amount over and above the license tax so fixed. In fixing the license tax to be charged, the Collector may base the license tax upon a percentage of gross receipts from business conducted inside the City or any other measure which will assure that the business tax assessed shall be uniform with that assessed on businesses of like nature, so long as the amount assessed does not exceed the business tax as prescribed by this chapter. Should the Collector determine the gross receipts measure of business tax to be the proper basis, he or she may require the applicant to submit, either at the time or termination of applicant's business in the City, or at the end of each 12-month period, a verified affidavit of the gross receipts and payment of the amount of license tax therefor; provided that no additional license tax during any one calendar year shall be required after the licensee has paid an amount equal to the annual license tax as prescribed in this chapter.

The Collector shall, upon proper showing contained in the verified affidavit, cause the issuance of a license to such person showing partial exemption under this section with a license tax based upon the approved reduced gross receipts.

The Collector, after giving notice and a reasonable opportunity for hearing to licensee, shall revoke any license granted pursuant to this section upon information that the person is not entitled to the adjustment as provided herein.

(e) Appeal process. If the owner(s) of a business disagrees with the category/classification to which they have been assigned, they may submit an appeal for a change of category/classification to the Collector. The appeal must be in writing and must be received in the Business License Division no later than 30 working days after the receipt of their annual business license renewal form or at the time of application for a business license certificate. The appeal should state the name of the owner(s), the location of the business and the reasons for requesting a reclassification.

The appointed City representatives will review the facts of the appeal and respond to the applicant not later than 15 working days from the date of submission.

(§ 1, Ord. 01-93, eff. April 15, 1993)

(a) Application. Before any license is issued, the applicant shall make a written application to the Collector, which shall contain the following information:

(1) The exact nature or kind of business, profession, show, exhibition, game, occupation or enterprise for which the license is requested.

(2) The place where such business, profession, show, exhibition, or enterprise is to be carried on; and if the same is not to be carried on at any permanent place of business, then the residence address, identified as such, of the owners of the same is to be used.

(3) The address where the applicant shall consent to receive mail concerning the license applied for.

(4) Where any person contracts, sells or delivers any goods, wares or merchandise in the City for which sales or use tax is payable, the application shall set forth the appropriate California State Board of Equalization Permit Number.

(5) Where any person employs others in the course of such business, the application shall set forth the appropriate Federal and/or State Employer Identification Number.

(6) Where any person conducting any business is self-employed, the application shall set forth the applicant's Social Security Number and California driver's license number.

(7) In the event that the application is made for the issuance of a license to a person doing business under a fictitious name, the application shall set forth the names and address of residence (P.O. boxes are unacceptable) of those owning said business or enterprise.

(8) In the event that the application is made for the issuance of a license to a person doing business as a State licensed contractor, the application shall set forth the applicant's State Contractor's License Number and Specialty Classification.

(9) Any further information which the Collector may require to enable him or her to issue the type of license applied for; and any further information which the State may require, or any further information which the Collector may deem necessary to properly identify the applicant.

(10) A signed statement made under penalty of perjury that the statements therein are true and correct, which statement shall be required to be filed with the Collector upon submission of any original license application, annual renewal statement, miscellaneous supplementary statement, or other return of filing. Each such declaration of truth of application or statement shall have included therein, or attached thereto, a certification or declaration, which shall be substantially in the following form:

"I declare, under penalty of perjury, that this application, form or statement (including any accompanying schedules, statements, and supporting data has been examined by me, and, to the best of my knowledge, information, and belief, is a full true and correct application, return, or statement and I accordingly so represent.

Signature of owner, or partner, or officer of corporation, or other authorized agent or representative of any of the above said same."

All information specified to be set forth on any application form prescribed by the Collector shall be submitted completely and accurately and the license shall be deemed based upon the information submitted and represented. The Collector shall not be required to receive or consider, any application, return or statement unless the above quoted declaration, in substantially the form hereinabove set forth, is contained therein or attached thereto and properly executed by the applicant or the authorized agent or representative of the applicant, and it is unlawful and shall be deemed a misdemeanor in any such application, return or statement for such applicant or authorized agent or representative of the applicant to make any statement which is false or which is contrary to the declaration or representation made in the above quoted form.

Any license shall be deemed valid based upon the application on file, and if the information is incomplete or inaccurate, the license shall be deemed invalid. If information submitted in an application subsequently becomes incomplete or inaccurate by reason of a change in circumstances, the license shall thereafter be deemed invalid. Upon the Collector's learning of any inaccuracy or incompleteness, notice shall be given forthwith to the licensee, at the address shown on the license where the licensee consented to receive information concerning his or her license, that the license is invalid and requesting the licensee to reapply for a revalidated license within 15 working days.

Upon the licensee's successful application for a re-validated license within the period hereinabove set the Collector shall apply pro rate to the re-validated license the remainder of the sum originally paid by the licensee.

Upon the licensee's failure to make successful application for a re-validated license within the period hereinabove set the Collector shall give notice forthwith pursuant to Section 3-4.22(m)(5) that the licensee's license is hereby suspended. Thereafter, upon denial of licensee's appeal it shall be revoked whereupon the licensee's original payment shall be forfeit.

Any person refusing or failing to make application or to provide information required shall be assessed an amount pursuant to Section 3-4.18(a), and shall be in violation of this chapter.

(b) Statements not conclusive; information confidential.

(1) No statements or applications required hereunder 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 sums as are actually due and payable hereunder.

(2) The Business License Officer shall not make known in any manner whatever the business affairs, operations, or information obtained by an investigation of records and equipment of any person required to obtain a license or pay a license tax under the provisions of this chapter, or to divulge the amount or source of income, profits, losses, expenditures, or any particular thereof set forth in any statement or application, or to permit any statement or application, or copy of either, or any other document relating thereto which contains specific information as to the amount or source of income or expenditures of any person obtaining a license to be seen or examined by any person; provided, that nothing to this section shall be construed to prevent the disclosure to or examination of records by another City agent for the sole purpose of administering or enforcing any of the provisions of this chapter or auditing of accounts of the Business License Officer, Federal or State officials, or a grand jury or court of law upon subpoena or in a legal or administrative proceeding to determine the existence or amount of any license tax liability of the particular licensee to the City; nor shall the disclosure of the names and addresses of persons to whom licenses have been issued and the general type of their business be prohibited under this section, together with general statistics regarding business taxes collected or business done in the City.

(c) Contents of license. All licenses, unless otherwise provided in this Code, shall be prepared and issued by the Collector upon the payment to the City of the sum required to be paid hereunder, or upon filing of proof satisfactory to the Collector of eligibility for exemption from such payment. Each license so issued shall state upon the face thereof the following:

(1) The license number of the license.

(2) The date of expiration of such license.

(3) The persons to whom the same is issued, or where the said persons are doing business under a fictitious name; both the actual and fictitious names to whom the same is issued.

(4) The kind of business, profession, show, exhibition, game, occupation or enterprise licensed and the location of the same.

(5) A statement that this license is issued without verification that the licensee is subject to or exempt from licensing by the State of California.

(6) Any additional statement the Collector may deem necessary or which the State may require.

(d) Term of license; new. The term of an initial license shall be from the date of issue through the last day of February of the following calendar year or other ending period as determined by the Collector.

(e) Term of license; renewal; due date; grace period. Renewal of the license shall be based on the preceding calendar year. There shall be a grace period of 30 days from the expiration date of the last day of February of each year or other month as established by the Collector for completion of the renewal application process.

(f) Tax; how and when payable; effect of dishonored instrument. All business license taxes or deposits in lieu thereof due hereunder shall be paid in advance, in lawful money of the United States, or by check, draft or other instrument in the discretion of the Collector, at the office of the Collector in the Finance Department of the City. No business license shall be issued or renewed until the amount due and payable has been paid in full. Any license, the tax for which has been paid by an instrument such as a check, or draft which is dishonored upon presentation for payment, shall be void and of no effect from its inception. The Collector may, in his or her discretion, withhold the effect of this provision if the tax is paid within five days. Payment of license taxes following a dishonor of such instrument upon presentation for payment shall thereafter be made only by cashier's check, money order or cash, which fee shall include any applicable penalty, as well as a service charge as set forth within the City's current fee resolution. The Collector shall be authorized to reject payment other than by cash, cashier's check or money order from such licensee for a period of one year following any such dishonor.

(g) Application of money towards delinquent taxes. Money received during the current year for a license shall first be applied to the payment of delinquent taxes, sums and penalties due during any preceding calendar year, any balance remaining thereafter shall be applied to the payment of the current license taxes and penalties. A license issued during any prior year to the same owner, tenant or occupant for the same place of business shall be prima facie evidence in any court or administrative proceeding that the business was continuously operated by the same person or firm from said prior year to the current year.

(h) Statement of tax; mistake not conclusive.

(1) No greater or lesser amount of money shall be charged or received for any license tax other than provided for in this chapter. In no case shall any mistake of the Collector in stating the amount of a license tax, or of penalties, or interest accrued thereon prevent or prejudice the collection by the City of what should actually be due from any person carrying on a business subject to license tax under this chapter. No statement shall be conclusive as to the matters set forth therein, nor shall the filing of the same preclude the City from collection by appropriate action such sum as is actually due and payable hereunder.

(2) Where a mistake is made in the issuance of any license with regard to the classification under which said license was issued, then a new license shall be issued in the proper classification in lieu thereof, under the date of the original license, and the licensee shall pay any additional amount required by such a change.

(i) Notification of flat rate and gross receipts tax due. Notification of business license tax due will be given by first class United States mail, provided that the licensee has submitted a timely renewal statement; provided further that failure to receive such notification shall not exempt the licensee from all requirements under this chapter.

(j) Renewal statement; flat rate—submission and filing. In all cases where the license is based on a flat rate, the applicant shall submit to the Collector, for his or her guidance in ascertaining the amount of license tax to be paid by the applicant, a written statement upon a form to be provided by the Collector, written under penalty of perjury, setting forth such information concerning the nature, location, intended duration, and, ownership of applicant's business as well as any additional information required by the Collector to enable him or her to ascertain the amount of license tax to be paid by said applicant pursuant to the provisions of this chapter. The filing dates for the submission of renewal statements shall be determined by the Collector.

(k) Renewal statement; gross receipts—submission and filing. In all cases where the license is based on gross receipts, the applicant shall submit to the Collector, for his or her guidance in ascertaining the amount of the license to be paid by the applicant, a written statement upon a form to be provided by the Collector written under penalty of perjury, setting forth such information concerning the nature, location, intended duration, and ownership of applicant's business as well as applicant's gross receipts during the preceding year as may be required by the Collector to enable him or her to ascertain the amount of license tax to be paid by said applicant pursuant the provisions of this chapter. The filing dates for the submission of gross receipts statements shall be during the period determined by the Collector for the period of the preceding calendar year.

(l) Payment, statements, made by mail; effect. When the last day of the month in which the business tax is due fails on a Saturday, Sunday, or State or national holiday, payment of the business license tax may be made without penalty on the first working day of the succeeding month. For the purpose of this section, postmarks shall be accepted as the date of payment made, provided the transmitting envelope contains a post office cancellation indicating not later than the date due, or in the case of a weekend or holiday, not later than the first following working day.

Whenever any other payment, statement, application, report or other communication received by the Collector is received after the time prescribed by this chapter for the receipt thereof, and whenever the Collector is furnished sufficient proof that the payment, statement, application, report, request or other communication was in fact deposited in the United States mail prior to the time prescribed for the receipt thereof, the Collector shall regard such payment, statement, report, request or other communication as having been timely received.

(m) Penalties.

(1) Penalties for delinquency; application-written agreement to satisfy indebtedness; effect. For failure to pay a license tax when due, the Collector shall add the following penalties:

(i) 10% of said tax on the past due date thereof;

(ii) 15% of said tax on the first day of the second month after the past due date thereof;

(iii) 25% of said tax on the first day of the third month after the due date thereof; and

(iv) 50% of said tax on the first day of the fourth month thereafter;

provided that the maximum amount shall not exceed an amount equal to 100% of the amount of the business license tax due.

No license or sticker, decal, tag, plate or symbol shall be issued, nor shall one which has been suspended or revoked be reinstated or reissued, to any person who, at the time of applying therefor, is indebted to the City for any delinquent business tax, unless such person, with the consent of the Collector, enters into a written agreement with the City, through the Collector, to pay such delinquent taxes, plus 1% per month simple interest upon the unpaid balance, in monthly installments, or oftener, extending over a period not exceeding one year. In any agreement so entered into, such person shall acknowledge the obligation owed the City and agree that, in the event of failure to make timely payment of any installment, the whole amount unpaid, principal together with interest, shall become immediately due and payable. In the event such person fails within a period of 30 days thereafter to render payment in full, his or her current business license shall be revoked by the Collector. In the event legal action is brought by the City to enforce collection of any amount included in the agreement, such person shall pay all costs of suit incurred by the City or its assignee, including attorney fees. The execution penalties on unpaid balances at the rate provided hereinabove, but no penalties or additional interest shall accrue as hereinafter provided on account of fees included in the agreement after the execution of the agreement and the payment of the first installment and during such time as such person shall not be in breach of the agreement. The execution of such an agreement shall render any subsequent appeal null and void and shall constitute a waiver against future action.

(2) Failure to submit renewal statement. The failure to submit a renewal statement will result in the gross receipts of the previous business license tax year being increased by 25% or a flat rate business license tax being increased by 25% and a notification of business license tax due being issued.

(3) Added to tax. Any penalties assessed hereunder, exclusive of interest, upon attaining a combined amount equal to 100% of the amount of the business license tax due shall become merged with the tax payable hereunder and shall be considered as a part thereof for all purposes.

(4) Interest. In addition to the penalties imposed, any business that fails to remit the tax due shall pay interest at the rate of 1% per month, exclusive of penalties, from the date on which remittance first became delinquent until paid. Provided, however, that pursuant to Section 3-4.22(m)(1), penalties upon attaining a combined amount for the business license tax due are merged with the tax payable hereunder and any additional interest charged from such date on shall be charged on the combined amount delinquent until paid.

(5) Suspension and revocation of license. The Collector shall suspend and/or revoke any license issued or granted pursuant to this chapter or upon conditions set forth in any written agreement executed pursuant to this chapter. Provided further, that unless revocation is made upon conditions set forth in a written agreement, executed pursuant to subsection (m)(1) above, no licensee's license shall be suspended and/or revoked for failure to pay the license tax or any other amount due pursuant to this chapter until the penalties accruing for such failure to pay, exclusive of interest, equal 100% of the business license tax due for such license.

Whereupon, the Collector shall give a notice of suspension, which notice shall specify the grounds of suspension, and which notice shall be given by personal service or by depositing it in the United States post office in the City, postage prepaid, addressed to the licensee at the address listed on the application of the licensee where he or she consented to receive mail concerning his or her license, to obtain a license or to pay any license tax due.

In the event said licensee fails, within a period of ten working days' notice, to pay the license tax due or any other amount due pursuant to this chapter, or to request a hearing, then and in that event the Collector shall give a notice of revocation. The licensee shall be given at least ten working days' notice, which notice shall specify the grounds for revocation, and which notice shall be given pursuant to the hereinabove set forth procedure for giving notice.

In the event said licensee fails within the allotted ten working day period to request a hearing to show cause why his or her license should not be revoked, then and in that event the Collector shall revoke said person's license and give notice thereof to said person pursuant to the hereinabove set forth procedure for giving notice.

In the event said licensee fails to file within ten working days thereafter, an appeal of this Code, then the Collector's action in revoking said person's license shall be conclusive as to all matters involved, and the transacting and carrying on by any person of any business pursuant to said license shall thereafter be deemed a misdemeanor.

(n) Refunds authorized. Any business license tax, or penalties or interest thereon, or portion thereof, may be refunded, if they were:

(1) Paid more than once;

(2) Erroneously or illegally collected;

(3) Paid in excess of the correct amount;

(4) Issued for a business which subsequently does not operate in the City, due to applicant's inability to obtain additional permits required under any provision of this Code. In such case, the applicant shall be entitled to a refund of the business license tax paid. Where applicant cancels his or her license prior to any inspection or investigation taking place, then in that event, applicant shall be entitled to a refund of all fees, inspection or investigation fees paid, without further deduction to cover the administrative cost therefor.

(5) Issued for a business which subsequently becomes prohibited or illegal under any law of the State. In such case, the amount refunded shall be prorated on the basis of the proportion which the number of months remaining in the period for which the business license tax was paid bears to the number of months in the whole period.

(o) Refunds.

(1) Application for refund. No refund of monies howsoever paid or collected shall be allowed in whole or in part unless an application is filed with the Collector within a period of one year from the expiration of the license period for which a refund is sought, and all such claims for refund must be filed with the Collector on forms furnished by him or her in the manner prescribed by him or her. Such application may be made only by the person who made the payment, his or her guardian, executor, administrator or heir. Refunds shall not be made to an assignee of the applicant. Upon the filing of such a claim, and when he or she determines that a refund is warranted, the Collector shall refund the amount warranted, less the fully burdened cost of the refund. Provided, however, that in the case of a refund made pursuant to Section 3-4.22(n)(2), and where applicable, subsection (4), no deduction shall be made on account of the administrative cost therefor. The failure to file such application within the time prescribed herein shall bar any future right of recovery.

(2) No refund in instance of other delinquency. Where the Collector has determined that a refund is due upon a particular business license, but where the applicant or licensee is at the time determined to be delinquent or otherwise liable for a business license tax upon a separate business license, or for a separate unlicensed business; then in that event, the Collector shall apply said refund amount to the balance owing and delinquent for said business license or for said unlicensed business. The Collector shall then refund any amount remaining.

(3) Fraud bar to refund. No refund shall be made where the business license was issued under a misrepresentation of fact by the applicant and or such applicant actually engaged in the conduct of the business for which the license was granted prior to the date stated in applicant's original application.

(4) Proof of payment prerequisite to refund. In all cases proof of payment shall be a prerequisite to any refund.

(5) No refund upon termination of business. The business license tax under the terms of this chapter are not refundable upon termination of a business or for any unused portion or term of a license period.

(p) Posting; public display; keeping on person.

(1) Any licensee transacting and carrying on business at a fixed place of business in the City which is open to the public shall keep the license prominently posted in a conspicuous and public place upon the premises where such business is carried on. Provided, further, that any licensee transacting and carrying on business at a fixed place of business in the City which is closed to the public shall nevertheless keep the license posted in a conspicuous and accessible place upon the premises where such business is carried on.

(2) Any licensee transacting and carrying on business but not operating at a fixed place of business in the City shall keep the license within his or her possession at all times while transacting and carrying on such business. This section may be waived at the discretion of the Collector.

(3) Whenever the City shall provide a special tag or plate for the identification of a vehicle for which a business license fee has been paid, such tag or plate shall be affixed to the vehicle in accordance with the pertinent regulations of the Collector.

(4) Whenever an identifying sticker, tag, plate, or symbol has been issued for a vehicle, device, machine, or other piece of equipment as evidence of the issuance of a license pursuant to this chapter, the person to whom such sticker, tag, plate, or symbol has been issued shall firmly affix such symbol upon each such vehicle, device, machine, or piece of equipment and keep it affixed during the term of the related license at such place thereon as is designated by the Business License Officer. It is unlawful for any person to tamper with, change, or alter any such symbol or to otherwise fail to comply with the provisions of this section.

(5) Any person having a license under the provisions of this chapter shall produce and exhibit same whenever required to do so by any collector, or any other officer or official or employee authorized to inspect licenses or by any person being solicited.

(6) No person shall exhibit a revoked business license.

(7) No person shall reproduce, duplicate, copy or alter an original business license for the purpose of circumventing the requirement of this section by giving a false or misleading impression that any duplication of an original City business license is valid and that the appropriate fee therefor has been paid.

(q) Nontransferable, change of name or location.

(1) No license issued pursuant to this chapter shall be transferable or assignable; provided, that where a license is issued authorizing a person to conduct a business at a particular place, such licensee may upon application therefor have the license amended to authorize the conducting of such business under said license at some other location to which the business is or is to be moved.

(2) Provided that where a person holding a license issued under the provisions of this chapter changes the name of the business, such person shall upon changing the name make an application to the Collector to have said license amended to reflect the change in name.

(3) Provided further that transfer, whether by sale or otherwise, to another person under such circumstances that the real or ultimate ownership after the transfer is substantially similar to the ownership existing before the transfer, shall not be prohibited by this section. For the purpose of this section stockholders, bondholders, partnerships, or other persons holding an interest in a corporation or other entity herein defined to be a person are regarded as having the real or ultimate ownership of such corporation or other entity.

(r) Duplicates. A duplicate license may be issued to replace any license previously issued hereunder which has been lost, damaged, or destroyed upon the licensee filing a statement of such fact, and at the time of filing such statement, paying a duplicate license charge at a rate that is the fully burdened cost of replacing the license.

(s) Use of license by unlicensed person. No person holding a license required by this chapter shall permit any unlicensed independent contractor, itinerant merchant, or other person to use the license, the licensed premises or the licensee's name for the purpose of evading payment of any license fee or of evading any other provision of this chapter. Violation of this provision is a criminal infraction and will result in suspension and possible revocation of said license.

(§ 1, Ord. 01-93, eff. April 15, 1993)

(a) Enforcement; Duty to examine all places of business. It shall be the duty of the Business License Officer or the Collector or his or her designated agents to enforce all of the provisions of this chapter and the Chief of Police, the Chief Building Official, the Chief Fire Official, and the City Attorney shall render such assistance in the enforcement thereof as may from time to time be required by the Business License Officer. The Business License Officer in the exercise of the duties imposed hereunder and acting through his or her deputies or duly authorized assistants, shall examine or cause to be examined all places of business in the City to assure compliance with the provisions of this chapter.

(b) Enforcement; right of entry. The Collector, Business License Officer, and each and any of his or her assistants, or any police officer, or any Business License Inspector, or any Code Enforcement Officer, Collector shall have the power and authority to enter, free of charge, and at any reasonable time, any place of business required to be licensed under this chapter, and demand an exhibition of its license. And to include the inspection of premises as deemed necessary.

(1) Any person having in his or her possession or control the license for such business, and who willfully fails to exhibit it on demand shall be deemed guilty of a violation of this chapter.

(2) Any person not having a license for such business on display in a conspicuous place on the premises shall be guilty of a violation of this chapter.

(3) Any licensee whose license is delinquent and unissued and/or any licensee who has been placed on notice of a suspended license by personal service, or served notice through the United States mail, or by a notice conspicuously posted upon the premises, and who has not applied for, or who is not undergoing the process of a hearing or appeal pursuant to this chapter shall be deemed guilty of a violation of this chapter.

(4) Any person having been previously placed on notice of violation by personal service, or served notice through the United States mail, or by a notice conspicuously posted upon the premises, and who has not paid said business license tax or applied for exemption therefrom and who has not applied for, or who is not undergoing the process of a hearing or appeal pursuant to this chapter shall be deemed guilty of a violation of this chapter.

(5) Any person having been previously placed on notice of revocation by personal service, or served notice through the United States mail, or by a notice conspicuously posted upon the premises, and who has not applied for, or who is not undergoing the process of a hearing or appeal of this chapter shall be deemed guilty of a misdemeanor.

It shall be within the authority of the Business License Officer to cause a civil or criminal complaint to be filed in a court of competent jurisdiction against any person found to be violating any provision of this chapter.

(c) Audit of books. No statement 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 and each of the several items therein contained shall be subject to audit and verification by the Collector, his or her Revenue Officers, or authorized agents of the City, who are hereby authorized to examine, audit, and inspect such books and records of any licensee or applicant for license, as may be necessary in their judgment to verify or ascertain the amount of license tax due.

All persons subject to the provisions of this chapter shall keep complete records of business transactions, including rent collected, sales, sales tax collected and paid to the State, receipts, purchases, and other expenditures, including the number of persons employed and otherwise engaged in the business, and shall retain all such records for examination by the Collector. Such records shall be maintained for a period for three complete calendar years. No person required to keep records under this section shall refuse to allow authorized representatives of the Collector to examine said records at reasonable times and places as determined justifiable and necessary by the Collector. Any person who willfully refuses to allow said examination on demand and at a reasonable time and place as herein provided shall be deemed guilty of a misdemeanor.

(d) Confidentiality. It shall be unlawful for the Collector or any person having administrative duty under the provisions of this chapter to make known in any manner whatsoever the business affairs, operations, or information obtained by an investigation of records and equipment of any person required to obtain a license, or pay a license tax, or any other person visited or examined in the discharge of official duty, or the amount or source of income, profits, losses, expenditures, or any particular thereof to be seen or examined by any person. All gross receipts, statements or estimates required by this chapter shall be confidential and are hereby declared not to be public records. Any authorized disclosure or use of such information by any officer, agent or employee of the City shall be subject to the penalty provisions of this Code in addition to any other penalties provided by law. Provided that nothing in this section shall be construed to prevent:

(1) The disclosure to, or the examination of records and equipment by, another City official, employee or agent for collection of taxes for the sole purpose of administering or enforcing any provisions of this chapter, or collecting taxes imposed hereunder;

(2) The disclosure of information to, or the examination of records by, Federal or State officials, or the tax officials of another City or County, if a reciprocal arrangement exists, or to a grand jury or court of law, upon subpoena;

(3) The disclosure of information and results of examination of records of particular taxpayers, to a court of law in a proceeding brought to determine the existence or amount of any license tax liability of the particular taxpayers to the City;

(4) The disclosure after the filing of a written request to that effect, to the taxpayer himself or herself, or to his or her successors, receivers, trustees, executors, administrators, assignees and guarantors, if directly interested, of information as to the times included in the measure of any tax paid, any unpaid tax or amounts of tax required to be collected, interest and penalties;

(5) The disclosure of the names and business addresses of persons to whom licenses are currently issued, and the general type or nature of their business;

(6) The disclosure by way of public meeting or otherwise of such information as may be necessary to the City Council in order to permit it to be fully advised as to the facts when a taxpayer files an appeals claim for tax-exemption, license reinstatement, refund of forfeited taxes or bonds, compromise with regard to a claim asserted against him or her by the City for license taxes, or when acting upon any other matter;

(7) The disclosure of general statistics regarding taxes collected or business done in the City.

(e) Payments, statements, etc., made by mail; effect. When the last day of the month in which the business tax is due falls on a Saturday, Sunday, or State or national holiday, payment of the business license tax may be made without penalty on the first working day of the succeeding month. For the purpose of this section, postmarks shall be accepted as the date of payment made, provided the transmitting envelope contains a post office cancellation indicating not later than the date due or in the case of a weekend or holiday, not later than the first following working day.

Whenever any other payment, statement, application, report or other communication received by the Collector is received after the time prescribed by this chapter for the receipt thereof, and whenever the Collector is furnished sufficient proof that the payment, statement, application, report, request or other communication was in fact deposited in the United States mail prior to the time prescribed for the receipt thereof, the Tax Collector shall regard such payment, statement, report, request or other communication as having been timely received.

(f) Penalty for violation. Any person who violates any of the provisions of this chapter, upon conviction thereof, shall be punished in accordance with the provisions of Section 1-2 of this Code.

(g) Continuing violations. The carrying on of any business without complying with the requirements of this chapter is a separate violation of this Code for each and every day that such business is carried on.

(h) Appeals from actions of Business License Officer. Any person aggrieved by any decision of the Business License Officer with respect to the issuance or refusal to issue any license may appeal such decision.

(i) Taxes a debt to City; Actions for collection of taxes. The amount of any license tax, penalty, or interest, or any combination thereof, imposed by the provisions of this chapter shall be deemed a debt to the City. An action may be commenced in the name of the City in any court of competent jurisdiction for the amount of any delinquent taxes, penalty, interest, or charge due hereunder.

(j) Remedies cumulative. All remedies and enforcement measures provided to the City by this chapter shall be cumulative, and the use of one or more such remedies by the City, or its duly authorized officers, shall not bar the use of any other remedy for the purpose of enforcing the provisions of this chapter, whether such remedy is provided by this chapter or otherwise.

(§ 1, Ord. 01-93, eff. April 15, 1993)

(a) Disabled veterans. Every person who has been honorably discharged from military service of the United States and who is exempted from the payment of business license tax by statute of the State may distribute circulars, hawk, peddle, and vend any goods, wares or merchandise owned by him or her, except spirituous, malt, vinous or other intoxicating liquor, without payment of this license tax; subject however to the restrictions, limitations, regulations and conditions hereinafter set forth.

(1) Every applicant must furnish a certificate of physical disability executed by a qualified physician or submit equivalent evidence of disability.

(2) A license, when issued, is subject to the following conditions:

(i) Said license shall not be defaced, mutilated, disfigured or otherwise altered subsequent to its issuance, and failure to comply herewith is grounds for revocation of said license and for refusing its renewal or the issuance of a new license thereafter.

(ii) It is nontransferable and for the exclusive use of the licensee named.

(iii) Should a license be found in the possession of one other than the licensee named, it shall be surrendered to the Collector and revoked. Neither the licensee named nor the holder thereof shall thereafter be entitled to hold a license under the provisions of this section.

(iv) The licensee named must identify himself or herself whenever required to do so by any City police officer, or any authorized agent of the Collector.

(v) It shall be unlawful for any person other than the licensee named to use or have in his or her possession any license issued pursuant to the provisions of this section.

(vi) It shall be unlawful for any person to purchase or transfer any license issued pursuant to the provisions of this section or for any person to transfer or convey the certificates mentioned in this section to any other person for the purpose of securing a license as herein provided.

(b) Nonprofit organizations.

(1) Nonprofit organizations in general. The provisions of this chapter shall not be construed to require the payment of a license tax to conduct any business, occupation or activity or require the payment of any license tax from any institution or organization which currently has or is eligible for an exemption from the payment of federal income taxes under Section 501 of the Federal Internal Revenue Code as amended from time to time and/or exemption from the payment of State income taxes under Revenue and Taxation Code § 23701 et seq. as amended from time to time. An institution or organization claiming a license fee exemption under this section has the burden of furnishing to the Collector such information as the Collector may require to support the claim or eligibility for exemption.

Nothing in this section shall be construed to relieve an institution or organization which is eligible for or claims to be eligible for exemption from payment of a business license tax from the requirement to obtain a business license as provided in this Code.

(2) Business license required; exceptions. Any person, institution or organization claiming exemption from the payment of a business license tax shall, nevertheless, apply to the Collector for a business license in the same manner, and at the same time as is required in this chapter of all other persons applying for a business license and shall be subject to the same procedures for enforcement and to the same penalties as provided herein.

(c) Special events; community promotion. The provisions of this chapter shall not be construed to require the payment of a license tax to conduct any business, occupation or activity that in the opinion of the City shall provide community promotion activities such as but not limited to: festivals, farmer's markets.

(d) Tax-exempt licenses; limitations.

(1) Every license issued without payment of the usual tax shall be stamped "Tax-Exempt" upon its face.

(2) Any license issued as tax-exempt shall be subject to suspension and revocation by the Collector in the event that it is determined by the Collector that the applicant is not entitled to exemption. All such suspensions and revocations shall be made after notice and right to a hearing pursuant to this chapter.

(3) Any license issued as tax-exempt shall be void and shall afford no defense in any civil or criminal prosecution if any material statement contained in the application, statement of facts or any other document or representation made to the Collector in claiming the exemption is false or fraudulent.

(4) No tax-exempt license may be transferred or loaned.

(5) Upon uncertainty, for lack of information or otherwise, as to the entitlement of any organization or activity to a tax-exempt license, the Collector may require the filing of a verified report of all funds received and disbursed by any licensee. Upon demand such licensee shall file said report in the form and detail as required by the Collector.

(§ 1, Ord. 01-93, eff. April 15, 1993; Ord. No. 011-24, § 2, 12-17-2024)

(a) Conflicts with Federal or State law. Nothing in this chapter shall be deemed or construed to apply to any person transacting or carrying on any business exempt from business license tax by virtue of the constitution or applicable statutes of the United States or the State of California.

(b) Filing for exemptions.

(1) Any person claiming an exemption from licensing requirements under this chapter shall file a sworn statement with the Collector stating the facts upon which exemption is claimed. In the absence of such a statement substantiating the claim, such person shall be liable for the payment of the taxes imposed herein.

(2) The Collector shall, upon a proper showing contained in the sworn statement, and in such supplement thereto as may be required by the Collector, issue a license to the person claiming exemption under this section without payment to the City of the license tax required herein.

(c) Business licensing; specified exemptions.

(1) A business license shall not be required for the conducting of any entertainment, concert, exhibition or lecture on scientific, historical, literary, religious or moral subjects whenever the receipts of any such activity are to be appropriated to any church or school or to any religious or benevolent purpose within the City.

(2) A business license shall not be required for any nonprofit institution, corporation, organization, or association organized or conducted for nonprofit purposes only, when the receipts derived are to be used wholly for the benefit of the organization, and, except for wages paid to employees of such organization, not in whole or part for the private gain of any person within the nonprofit organization. This exemption shall not apply to promoters employed by nonprofit institutions, corporations, organizations, or associations.

(3) Any person age 16 or under whose annual gross receipts from any and all business activities is $2,500 or less.

(4) When a business, otherwise exempt pursuant to this section, is conducted by a nonexempt person on behalf of such business, the exemption shall be applicable only with regard to the exempt business and shall not be applicable with regard to the nonexempt person.

(d) Business licensing; specified exclusions. Except as may be otherwise specifically provided in this chapter, the terms hereof shall not be deemed to apply or construed to require the payment of a license tax by any of the following persons:

(1) 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.

(2) 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.

(3) Any governmental agency or subdivision and the employees thereof, to the extent they are engaged in the business of such governmental agencies or subdivisions.

(4) 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.

(5) 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.

(6) 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.

(7) Any rental of residential real estate where the ownership of the property consists of one individual, one partnership, combination of partnerships, or corporation owns or controls three or less units on one parcel, three or less units on separate parcels, or combination thereof.

(8) Any garage sale held on property used for residential purposes.

(§ 1, Ord. 01-93, eff. April 15, 1993)

(a) Radio broadcasting, television broadcasting; soliciting advertising therefor. Any person engaged in transaction and carrying on activities related to the generation of electromagnetic waves, within the City for the purpose of commercial broadcasting by radio transmission or television transmission shall pay an annual business license tax.

Any person engaged in transaction and carrying on activities related to the solicitation of advertising within the City for radio or television transmission in intrastate commercial broadcasting and not otherwise licensed under the provisions of this chapter and not having a regularly established place of business within the City shall pay an annual business license tax.

(b) Trucking and hauling; transportation of property; delivering or carrying of goods, wares or merchandise; exemptions and exceptions.

(1) Transportation of property. Every person whose business is that of operator of any vehicle used for the transportation of property for hire or compensation, and who in the course of that business uses the public streets and highways within the City to receive or discharge, pick up or deliver property within the City, shall pay a business tax.

(2) Delivering or carrying of goods, wares or merchandise. Every person who uses any vehicle over the public streets and highways of the City to receive or discharge property, or for delivering or carrying goods, wares or merchandise sold, let or handled by him or her in the course of this business within the City, and who is not otherwise specifically assessed a fee by other provisions of this chapter, shall pay a business tax.

(3) Exemptions and exceptions. The business tax imposed under the provisions of this section shall not apply to any person who is subject to tax under the Highway Carrier's Uniform Business License Tax Act, commencing with Public Utilities Code § 4301; nor shall the provisions of this section apply to the operation of any vehicle operated exclusively in interstate commerce.

(c) Telephone services. Every person engaged in the business of providing telephone services shall pay an annual business tax.

(§ 1, Ord. 01-93, eff. April 15, 1993)

Sec. 3-4.27. Establishment of business categories.

The business classification categories are as follows:

(a) Primary business categories.

(1) Administrative headquarters.

(2) Contractors.

(3) Manufacturing.

(4) Professions.

(5) Public utilities.

(6) Recreation and entertainment.

(7) Rental of residential property.

(8) Rental of nonresidential property.

(9) Retail.

(10) Services.

(11) Wholesaling.

(b) Special business categories.

(1) Itinerant merchants/peddlers.

(2) Special events.

(3) Transportation of persons and goods.

(4) Warehousing.

(§ 1, Ord. 01-93, eff. April 15, 1993)

The City Council shall establish fees, rates and schedules for business licenses as authorized by this chapter by appropriate implementing resolution establishing those rates and schedules for both primary business categories with gross receipts tax basis and for special business categories with flat fee or square footage tax basis. The referenced implementing resolution may be changed from time to time by appropriate action of the council amending the rate structures as established by the implementing resolution. The initial implementing resolution establishing the rates and schedules shall become effective with the effective date of the chapter.

(§ 1, Ord. 01-93, eff. April 15, 1993)