CHAPTER 5.04
GENERAL PROVISIONS

Section

5.04.010    Definitions

5.04.020    Provisions as revenue measure

5.04.030    Effect on other ordinances

5.04.040    License and tax payment required

5.04.050    Separate licenses required for branch establishments

5.04.060    Evidence of doing business - City permit required for licensing

5.04.070    Constitutional apportionment for license taxes

5.04.080    Exemptions from tax payments

5.04.090    License - contents - issuance

5.04.100    First license - application

5.04.110    License renewal

5.04.120    Statements and records - subject to audit - maintenance

5.04.130    Statements and records - information confidential - disclosures when

5.04.140    Failure to file statement - tax determination - hearing notices

5.04.150    Appeal from decision - hearing - notice

5.04.160    Filing time extension - penalty waiver - authority

5.04.170    License - transferring on change of location or ownership - fee

5.04.180    License - duplicate - fee

5.04.190    License - posting and keeping - nontransferable

5.04.200    Taxes - how and when payable

5.04.210    Taxes - delinquent payments - penalties

5.04.220    Taxes - refund of overpayments

5.04.230    Taxes - basis for fee calculations - multiple classifications

5.04.240    Taxes - gross receipts rate

5.04.250    Taxes - manufacturers§ fees

5.04.260    Taxes - contractors’ fees

5.04.270    Taxes - common carriers’ fees

5.04.280    Taxes - utility companies’ fees

5.04.290    Taxes - employee formula

5.04.300    Taxes - reclassification - application - investigation

5.04.310    Taxes - reclassification - application - hearing - notices

5.04.320    Taxes - flat rate

5.04.330    Taxes - vehicle delivery business - optional rate

5.04.340    Taxes - businesses outside City - rate

5.04.350    Rules and regulations adoption authority

5.04.360    Enforcement of provisions

5.04.370    Penalties and taxes debt to City

5.04.380    Remedies cumulative

5.04.390    Effect of provisions on past actions

5.04.400    Penalty for violation

5.04.410    Information Confidential

Statutory reference:

Provisions authorizing cities to license business in the exercise of the police power and for purposes of regulation, see Cal. Business and Professions Code §§ 16000 through 16003

Provisions authorizing cities to license for revenue and regulation purposes, see Cal. Government Code § 37101

5.04.010 DEFINITIONS.

For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.

AVERAGE NUMBER OF PERSONS EMPLOYED. The average number of persons employed daily in the licensee’s business during the previous year, as determined by adding the total number of employees on the fifteenth day of each month, or on the day of the mid-month payroll period, and each of the preceding 12 months, and dividing the total by 12.

BUSINESS. Includes professions, trades, and occupations and all and every kind of calling, whether or not carried on for profit.

COLLECTOR. The Director of Finance.

EMPLOYEE. For the purpose of determining the number of employees engaged in any business, calling or operation, means any or all persons engaged in the operation or conduct of any business, whether as owner, any member of the owner’s family, partner, agent, manager, solicitor or any and all other persons employed or working in the business, regardless of number of hours worked.

FIXED PLACE OF BUSINESS. The premises occupied for the particular purpose of conducting the business thereat, and regularly kept open for that purpose with a competent person in attendance for the purpose of attending to the business.

GROSS RECEIPTS. Includes the total amounts actually received or receivable from sales and the total amount actually received or receivable 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 the act or service is done as a part of, or in connection with, the sale of materials, goods, wares, or merchandise. Included in GROSS RECEIPTS are all receipts, cash, credits, and property of any kind or nature without any deduction therefrom on account of the cost of the property sold, the cost of materials used, labor or service costs, interest paid or payable, or losses or other expenses whatsoever. Excluded from GROSS RECEIPTS shall be the following:

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.    The part of the sale price of property returned by purchasers upon rescission of the contract of sale as is refunded either in cash or by credit;

5.    Amounts collected for owners when the business is acting as an agent or trustee to the extent that the amounts are paid to those for whom collected; provided that the agent or trustee has furnished the Collector with the names and addresses of the others and the amounts paid to them;

6.    That portion of the receipts of a general contractor which represents payments to subcontractors; provided that the subcontractors are licensed under this chapter; and provided that the general contractor furnishes the Collector with the names and addresses of the subcontractors and the amounts paid each subcontractor;

7.    Receipts of refundable deposits, except that refundable deposits forfeited and taken into the 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 Cal. Revenue and Taxation Code Part 2 of Division 2; and

9.    As to a retail gasoline dealer, the special motor fuel tax imposed by 26 U.S.C. § 4041 if paid by the dealer or collected by him or her from the consumer or purchaser.

SALE. Includes 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 is likewise deemed a sale. The foregoing definitions shall not be deemed to exclude any transaction which is, or which, in effect, results in a sale within the contemplation of law.

SWORN STATEMENT. An affidavit sworn to before a person authorized to take oaths, or a declaration or certification made under penalty of perjury.

(Ord. 434, § 1, passed -- 1973; Am. Ord. 870, § 7, passed 8-25-2008; Am. Ord. 873, § 2, passed 8-25-2008)

5.04.020 PROVISIONS AS REVENUE MEASURE.

The ordinance codified in this chapter is enacted primarily to raise revenue for municipal purposes.

(Ord. 434, § 2, passed -- 1973)

5.04.030 EFFECT ON OTHER ORDINANCES.

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 license tax for the privilege of doing the business required under any other ordinance of the City, and shall remain subject to the regulatory provisions of other ordinances.

(Ord. 434, § 3, passed -- 1973)

5.04.040 LICENSE AND TAX PAYMENT REQUIRED.

A.    There are imposed upon the businesses, trades, professions, callings, and occupations specified in this chapter, license taxes in the amounts hereinafter prescribed. It is unlawful for any person to transact and carry on any business, trade, profession, calling or occupation in the City without first having procured a license from the City to do so and paying the tax hereinafter prescribed or without complying with any and all application provisions of this chapter.

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

(Ord. 434, § 4, passed -- 1973)

5.04.050 SEPARATE LICENSES REQUIRED FOR BRANCH ESTABLISHMENTS.

A separate license must be obtained for each branch establishment or location of the business transacted and carried on and for each separate type of business at the same location; and each license shall authorize the licensee to transact and carry on only the business licensed thereby at the location or in the manner designated in the license; provided that warehouses and distributing plants used in connection with, and incidental to, a business licensed under the provisions of this chapter shall not be deemed to be separate places of business or branch establishments; and provided further that any person conducting two (2) or more types of businesses at the same location and under the same management, or at different locations, but which businesses use a single set or integrated set of books and records, may, at his or her option, pay only one (1) tax calculated under the schedule for the principal type of business and include all others therein, in which event the license fee will be based on the classification and schedule applicable to the principal business, except that a license fee of $30 for each separate type of business or additional branch or location shall be paid upon issuance.

(Ord. 434, § 5, passed -- 1973)

5.04.060 EVIDENCE OF DOING BUSINESS - CITY PERMIT REQUIRED FOR LICENSING.

When any person shall, by use of signs, circulars, cards, telephone books or newspapers, advertise, hold out, or represent that he or she is in business in the City, or when any person holds an active license or permit issued by a governmental agency indicating that he or she is in business in the City, and the person fails to deny by sworn statement given to the collector that he or she is not conducting a business in the City, after being requested to do so by the collector, then these facts shall be considered prima facie evidence that he or she is conducting a business in the City.

A.    Licenses requiring City permits. No person shall be licensed under this chapter to carry on any type of business activity requiring a use permit, certificate or license under some other ordinance of the City, unless he or she shall at the time of making application for a business license hereunder possess the valid use permit, certificate or license from the City.

B.    Licenses required to comply with zoning ordinance. No person shall be licensed under this chapter to carry on any type of business activity at a location where the activity is prohibited by a zoning ordinance.

(Ord. 434, § 6, passed -- 1973; Am. Ord. 582, § 1, passed -- 1982)

5.04.070 CONSTITUTIONAL APPORTIONMENT FOR LICENSE TAXES.

A.    None of the license taxes provided for by this chapter shall be so applied as to occasion an undue burden upon interstate commerce or be violative of the equal protection and due process clauses of the Constitutions of the United States and the State of California.

B.    In any case where a license tax is believed by a licensee or applicant for a license to place an undue burden upon interstate commerce or be violative of the constitutional clauses, he or she may apply to the Collector for an adjustment of the tax. The application may be made before, at, or within six (6) months after payment of the prescribed license tax. The applicant shall, by sworn statement and supporting testimony, show this method of business and the gross volume or estimated gross volume of business and the other information as the Collector may deem necessary in order to determine the extent, if any, of the undue burden or violation. The Collector shall then conduct an investigation, and, after having first obtained the written approval of the City Attorney, fix as the license tax for the applicant, an amount that is reasonable and nondiscriminatory, or if the license tax has already been paid, order a refund of the amount over and above the license tax so fixed. In fixing the license tax to be charged, the Collector shall have the power to base the license tax upon a percentage of gross receipts or any other measure which will assure that the license tax assessed shall be uniform with that assessed on businesses of like nature, so long as the amount assessed does not exceed the license tax as prescribed by this chapter. Should the collector determine the gross receipts measure of license 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 three (3)-month period, a sworn statement of the gross receipts and pay the amount of license therefor, provided that no additional license tax during any one (1) calendar year shall be required after the licensee has paid an amount equal to the annual license tax as prescribed by this chapter.

(Ord. 434, § 7, passed -- 1973)

5.04.080 EXEMPTIONS FROM TAX PAYMENTS.

A.    Nothing in this chapter shall be deemed or construed to apply to any person transacting and carrying on any business exempt by virtue of the Constitution or applicable statutes of the United States or of the State of California from the payment of the taxes as are herein prescribed; providing, however, that the person claiming an exemption shall obtain a license in accordance with this section.

B.    Any person claiming an exemption pursuant to this section shall file a sworn statement with the collector stating the facts upon which exemption is claimed, and setting forth the nature and date of any use permits or variances granted pursuant to the applicable zoning ordinance of the City for the place where the business is to be carried on, and in the absence of the statement substantiating the claim, the person shall be liable for the payment of taxes imposed by this chapter.

C.    The Collector shall, upon a proper showing contained in the sworn statement and upon the Collector being satisfied that the carrying on of the business at the designated place will not be in violation of the applicable zoning ordinance, issue a license to the person claiming exemption under this section without payment to the City of the license tax required by this chapter.

D.    The Collector, after giving notice and a reasonable opportunity for hearing to a licensee, may 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.

E.    Organizations which are organized and operated for nonprofit purposes within the provisions of a specific exemption contained in Cal. Revenue and Taxation Code§ 23701 shall be exempt from taxes or fees imposed under this chapter of the municipal code. Nonprofit exempt organizations shall obtain a license from the Collector at no cost and shall provide the Collector with adequate proof of their nonprofit status in the form prescribed by the California State Franchise Tax Board.

(Ord. 434, § 8, passed -- 1973; Am. Ord. 440, (part), passed -- 1974; Am. Ord. 582, § 2, passed -- 1982)

5.04.090 LICENSE - CONTENTS - ISSUANCE.

A.    Every person required to have a license under the provisions of this chapter shall make application as hereinafter prescribed for the same, to the Collector of the City, and upon the payment of the prescribed license tax, and the Collector, being satisfied that the carrying on of the business at the designated place will not be in violation of the applicable zoning ordinance, shall issue to the person a license which shall contain the following information:

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

2.    The business licensed;

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

4.    The date of the expiration of the license; and

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

B.    Whenever the tax imposed under the provisions of this chapter is measured by the number of vehicles, devices, machines or other pieces of equipment used, or whenever the license tax is measured by the gross receipts from the operation of the items, the Collector shall issue only one license, provided that he or she may issue for each tax period for which the license tax has been paid, one (1) identification sticker, tag, place or symbol for each item included in the measure of the tax or used in a business where the tax is measured by the gross receipts from the items.

(Ord. 434, § 9, passed -- 1973; Am. Ord. 440, (part), passed -- 1974)

5.04.100 FIRST LICENSE - APPLICATION.

A.    Upon a person making application for the first license to be issued hereunder or for a newly established business, the person shall furnish to the Collector a sworn statement upon a form provided by the Collector setting forth the following information:

1.    The exact nature of the kind of business for which a license is requested;

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

3.    In the event that 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 places of residences of those owning the business;

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

5.    In all cases where the amount of license tax to be paid is measured by gross receipts, or average number of persons employed, the application shall set forth the information as may be therein required and as may be necessary to determine the amount of the license tax to be paid by the applicant;

6.    Any further information which the Collector may require to enable him or her to issue the type of license applied for;

7.    The nature and date of any use permits or variances granted pursuant to the applicable zoning ordinances of the City for the place where the business is to be carried on;

8.    A building department fee in an amount as established from time to time by resolution of the City Council for inspection of the business location by the building official.

9.    A planning department fee in an amount as established from time to time by resolution of the City Council for zoning verification by the director of planning or his or her designee.

10.    The license number issued pursuant to California state contractor licensing laws, the license expiration date and a statement that the license is in full force and effect. If the applicant is exempt from the provisions of the state contractor licensing laws, proof of facts which entitle the applicant to such an exemption.

B.    If the amount of the license tax to be paid by the applicant is measured by gross receipts, or average number of employees, he or she shall estimate the gross receipts or average number of employees for the period to be covered by the license to be issued. The estimate, if accepted by the Collector as reasonable, shall be used in determining the amount of license tax to be paid by the applicant; provided, however, the amount of the license tax so determined shall be tentative only, and the person shall, at the request of the Collector, within 30 days after the expiration of the period for which the license was issued, furnish the Collector with a sworn statement, upon a form furnished by the Collector, showing the gross receipts or average number of persons employed during the period of the license, and the license tax for the period shall be finally ascertained and paid in the manner provided by this chapter for the ascertaining and paying of renewal license taxes for other business, after deducting from the payment found to be due, the amount paid at the time the first license was issued.

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

D.    The determination of the type or class of business the applicant is engaged in or about to be engaged in is an administrative function of the Collector.

(Ord. 434, § 10, passed -- 1973; Am. Ord. 440, (part), passed -- 1974; Am. Ord. 582, § 3, passed -- 1982; Am. Ord. 736, § 1, passed -- 1991; Am. Ord. 871, § 2, passed 8-25-2008; Am. Ord. 875, § 32, passed 8-25-2008)

5.04.110 LICENSE RENEWAL.

In all cases, the applicant for the renewal of a license shall submit to the Collector for his or her guidance in ascertaining the amount of the license tax to be paid by the applicant a sworn statement, upon a form to be provided by the Collector, setting forth the information concerning the applicant’s business during the preceding year as may be required by the Collector to enable him or her to ascertain the amount of the license tax to be paid by the applicant pursuant to the provisions of this chapter and a statement that the applicant is licensed under state contractor licensing laws, the license number and expiration date and a statement that the license is in full force and effect. If the applicant is exempt from the provisions of the state contractor licensing laws, proof of facts which entitle the applicant to such an exemption.

(Ord. 875, § 33, passed 8-25-2008)

5.04.120 STATEMENTS AND RECORDS - SUBJECT TO AUDIT - MAINTENANCE.

A.    No statements shall be conclusive as to the matters set forth therein, nor shall the filing of the same preclude the City from collecting by appropriate action the sum as is actually due and payable hereunder. The statement and each of the several items therein contained shall be subject to audit and verification by the Collector, his or her deputies or authorized employees of the City, who are authorized to examine, audit and inspect the 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 fee due.

B.    All persons, subject to the provisions of this chapter, shall keep complete records of business transactions, including sales, receipts, purchases and other expenditures, and retain all the records for examination by the Collector. The records shall be maintained for a period of at least three (3) years. No person required to keep records under this section shall refuse to allow authorized representatives of the Collector to examine the records at reasonable times and places.

(Ord. 434, § 12, passed -- 1973)

5.04.130 STATEMENTS AND RECORDS - INFORMATION CONFIDENTIAL - DISCLOSURES WHEN.

It is unlawful for the Collector, or any person having an 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 person visited or examined in the discharge of official duty, or 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 book containing any abstract or particulars thereof to be seen or examined by any person; provided that nothing in this section shall be construed to prevent:

A.    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;

B.    The disclosure of information to, or the examination of, records by federal or state officials, or the tax officials of another City or county, or City and county, if a reciprocal arrangement exists, or to a grand jury or court of law, upon subpoena;

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

D.    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 items included in the measure of any tax paid, any unpaid tax or amounts of tax required to be collected, interest and penalties; further provided, however, that the City Attorney approves each disclosure and that the Collector may refuse to make any disclosure referred to in this subsection when in his or her opinion the public interest would suffer thereby;

E.    The disclosure of the names and addresses of persons to whom a license has been issued; and the general type or nature of their businesses;

F.    The disclosure, by way of public meeting or otherwise, of the 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 a claim for refund of license taxes, or submits an offer of compromise with regard to a claim asserted against him or her by the City for license taxes, or when acting upon any other matter; and

G.    The disclosure of general statistics regarding taxes collected or business done in the City.

(Ord. 434, § 13, passed -- 1973)

5.04.140 FAILURE TO FILE STATEMENT - TAX DETERMINATION - HEARING - NOTICES.

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

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

C.    If such a determination is made, the Collector shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States Post Office at Fort Bragg, California, postage prepaid, addressed to the person so assessed, at his or her last known address. The person may, within 15 days after the mailing or serving of the notice, appeal the determination of the Collector in accordance with the procedures described in Chapter 1.08.

(Ord. 434, § 14, passed -- 1973; Am. Ord. 900, § 4, passed 12-12-2011)

5.04.150 APPEAL FROM DECISION - HEARING - NOTICE.

In any case where a licensee or applicant for a license is dissatisfied with a determination of the Collector as to the classification of his or her business or the amount of license tax to be fixed or is aggrieved by any decision of the Collector with respect to the issuance or refusal to issue any such license, the applicant may, within 30 days after payment of his or her license tax, apply for an appeal hearing in accordance with the procedures described in Chapter 1.08.

(Ord. 900, § 5, passed 12-12-2011)

5.04.160 FILING TIME EXTENSION - PENALTY WAIVER - AUTHORITY.

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 or application for a period not exceeding 30 days, and in the case to waive any penalty that would otherwise have accrued, except that 10% simple interest shall be added to any tax determined to be payable.

(Ord. 434, § 16, passed -- 1973)

5.04.170 LICENSE - TRANSFERRING ON CHANGE OF LOCATION OR OWNERSHIP - FEE.

A license issued pursuant to this chapter may be transferable for the remainder of the term, providing that the transfer of the business to third persons or ownerships, shall be reported to the City on an application as in the form of a new license, with the indication that it is an application for transfer of ownership of business, and a fee shall be charged for transferring the license to the new ownership. Any person wishing to transact and carry on business at a place other than a particular location previously designated, if any, or where the location of the business is changed, shall notify the City as to the change of location, and a fee shall be charged for amending the license. This does not include the establishment of branch places of business otherwise provided for in this chapter. Fees shall be as established from time to time by resolution of the City Council.

(Ord. 871, § 3, passed 8-25-2008)

5.04.180 LICENSE - DUPLICATE - FEE.

A duplicate license may be issued by the Collector to replace any license previously issued hereunder which has been lost or destroyed, upon the licensee filing a statement of such fact; and at the time of filing of such statement, paying to the Collector a duplicate license fee in an amount as established from time to time by resolution of the City Council.

(Ord. 871, § 4, passed 8-25-2008)

5.04.190 LICENSE - POSTING AND KEEPING - NONTRANSFERABLE.

A.    Any licensee transacting and carrying on business at a fixed place of business in the City shall keep the license posted in a conspicuous place upon the premises where the business is carried on.

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

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

D.    No person shall fail to affix, as required herein, any identifying sticker, tag, plate, or symbol to the vehicle, device, machine, or piece of equipment for which it has been issued at the location designated by the Collector, or to give away, sell, or transfer the identifying sticker, tag, plate, or symbol to another person, or to permit its use by another person.

(Ord. 434, § 19, passed -- 1973)

5.04.200 TAXES - HOW AND WHEN PAYABLE.

Unless otherwise specifically provided, all annual license taxes, under the provisions of this chapter, shall be due and payable in advance on the first day of March of each year; provided that license taxes covering new operations, commenced after the first day of March, may be prorated by calendar quarters for the balance of the license period.

(Ord. 434, § 20, passed -- 1973)

5.04.210 TAXES - DELINQUENT PAYMENTS - PENALTIES.

A.    For failure to pay a license tax when due, the Collector shall add a 10% penalty for the license tax due for each calendar month of the delinquency, compounded monthly, providing that the amount of the penalty to be added shall in no event exceed 100% of the amount of the license tax due. In no event shall such penalty exceed the maximum amount set forth in Government Code § 36901.

B.    The penalty for doing business within the City without obtaining a license where necessary, shall be an additional 50% of the license chargeable under this chapter.

C.    No license or sticker, 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 license taxes.

(Ord. 875, § 34, passed 8-25-2008)

5.04.220 TAXES - REFUND OF OVERPAYMENTS.

No refund of an overpayment of taxes imposed by this chapter shall be allowed in whole or in part unless a claim for a refund is filed with the Director of Finance within a period of twelve (12) months from the last day of the calendar month following the period for which the overpayment was made, and all such claims for refund of the amount of the overpayment must be filed with the Director of Finance on forms furnished by him or her and in the manner prescribed by him or her. Upon the filing of such a claim, and when he or she determines that an overpayment has been made, the Director of Finance may refund the amount overpaid.

(Ord. 873, § 3, passed 8-25-2008)

5.04.230 TAXES - BASIS FOR FEE CALCULATIONS-MULTIPLE CLASSIFICATIONS.

Any person doing business under more than one (1) classification shall pay a tax on that amount of business done under each classification. An example would be a contractor who also is involved in the sale of goods in addition to contract work done under a state contract license. The annual gross receipts during the twelve (12)-month period immediately preceding the licensing period is the basis for fee calculation.

(Ord. 582, § 5, passed -- 1982)

5.04.240 TAXES - GROSS RECEIPTS RATE.

Taxes based on gross receipts shall be in the amounts as established from time to time by resolution of the City Council.

(Ord. 871, § 5, passed 8-25-2008)

5.04.250 TAXES - MANUFACTURERS’ FEES.

Every person engaged in making from materials, raw or partly finished, goods, wares, merchandise or other things of value suitable for use; or lumber and wood products warehoused for the purpose of sales thereof to wholesalers or retailers, shall pay a license fee based on the employee formula as provided for in § 5.04.290, the person may elect to pay a license tax by gross receipts as provided for in § 5.04.240 herein, from business done within the City.

(Ord. 434, § 23(B)(1), passed -- 1973; Am. Minute Order, passed 11-12-1973; Am. Ord. 736, § 3, passed -- 1991; Am. Ord. 758, § 1, passed -- 1993)

5.04.260 TAXES - CONTRACTORS’ FEES.

A.    Any person licensed by any government agency or authority as a contractor in any field whatsoever, including, but not limited to, general, electrical, plumbing, cement, paint, plaster, etc. performing work which requires the issuance of a building permit will no longer be required to maintain an annual business license. Instead, all contractors shall pay a fee based on the contract valuation of each building permit, the fee at the rate of 0.04% is to be applied and collected with the issuance of each building permit.

B.    However, contractors, businesses, or individuals providing construction, maintenance or other goods or services which does not require a building permit will be required to purchase a business license using the standard gross receipts formula under § 5.04.230.

(Ord. 875, § 35, passed 8-25-2008)

5.04.270 TAXES - COMMON CARRIERS’ FEES.

All common carriers, within the jurisdiction of the Public Utilities Commission of the state, shall pay a license based on the employee formula set out in § 5.04.290.

(Ord. 434, § 23(B)(3), passed -- 1973; Am. Minute Order passed 11-12-1973)

5.04.280 TAXES - UTILITY COMPANIES’ FEES.

All utility companies, within the jurisdiction of the Public Utilities Commission of the state, shall pay a license fee based on the employee formula set out in § 5.04.290.

(Ord. 434, § 23(B)(4), passed -- 1973; Am. Minute Order passed 11-12-1973)

5.04.290 TAXES - EMPLOYEE FORMULA.

Taxes based on employee formula shall be in the amounts as established from time to time by resolution of the City Council.

(Ord. 871, § 6, passed 8-25-2008)

5.04.300 TAXES - RECLASSIFICATION - APPLICATION - INVESTIGATION.

In any case where a licensee or an applicant for a license believes that his or her individual business is not assigned to the proper classification under §§ 5.04.250 through 5.04.290 because of circumstances peculiar to it, as distinguished from other businesses of the same kind, he or she may apply to the Collector for reclassification. The application shall contain the information as the Collector may deem necessary and required in order to determine whether the applicant’s individual business is properly classified. The Collector shall then conduct an investigation following which he or she shall assign the applicant’s individual business to the classification which, in the opinion of the Collector, most nearly fits the applicant’s individual business. The reclassification shall not be retroactive, but shall apply at the time of the next regularly ensuing calculation of the applicant’s tax. No business shall be classified more than once in one (1) year.

(Ord. 434, § 23(part), passed -- 1973; Am. Minute Order passed 11-12-1973)

5.04.310 TAXES - RECLASSIFICATION - APPLICATION - HEARING - NOTICES.

The Collector shall notify the applicant of the action taken on the application for reclassification. The notice shall be given by serving it personally or by depositing it in the United States Post Office at Fort Bragg, California, postage prepaid, addressed to the applicant at his or her last known address. The applicant, within 15 days after the mailing or serving of the notice, may appeal the determination of the collector in accordance with the procedures described in Chapter 1.08.

(Ord. 900, § 6, passed 12-12-2011)

5.04.320 TAXES - FLAT RATE.

Every person transacting and carrying on the businesses enumerated by the City in the following resolution shall pay a license tax in an amount as established from time to time by resolution of the City Council.

(Ord. 871, § 7, passed 8-25-2008)

5.04.330 TAXES - VEHICLE DELIVERY BUSINESS - OPTIONAL RATE.

Every person not having a fixed place of business within the City, and not being herein otherwise licensed or classified, who delivers goods, wares or merchandise of any kind by vehicle or who provides any service by the use of vehicles in the City, shall pay a license tax in an amount as established from time to time by resolution of the City Council; provided that any such person may elect to pay a license tax by gross receipts in accordance with § 5.04.240 herein, from business done within the City.

(Ord. 871, § 8, passed 8-25-2008)

5.04.340 TAXES - BUSINESSES OUTSIDE CITY - RATE.

Every person not having a fixed place of business within the City who engages in business within the City, and is not subject to the provisions of § 5.04.330 of this chapter, shall pay a license tax at the same rate prescribed herein for persons engaged in the same type of business from and having a fixed place of business within the City.

(Ord. 434, § 26, passed -- 1973)

5.04.350 RULES AND REGULATIONS ADOPTION AUTHORITY.

The Collector may make rules and regulations not inconsistent with the provisions of this chapter as may be necessary or desirable to aid in the enforcement of the provisions of this chapter.

(Ord. 434, § 27, passed -- 1973)

5.04.360 ENFORCEMENT OF PROVISIONS.

A.    It shall be the duty of the Collector, and he or she is directed, to enforce each and all of the provisions of this chapter, and the Chief of Police shall render the assistance in the enforcement hereof as may from time to time be required by the Collector or the City Council.

B.    The Collector, and any police officer, may enter any business free of charge and demand exhibition of the business license. Refusal of any person to so exhibit the license shall be deemed a misdemeanor as set forth in Fort Bragg Municipal Code § 1.12.010.

(Ord. 434, § 28, passed -- 1973; Am. Ord. 581, § 11, passed -- 1982)

5.04.370 PENALTIES AND TAXES DEBT TO CITY.

A.    The amount of any license tax and penalty imposed by the provisions of this chapter is a debt to the City.

B.    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 and penalties.

(Ord. 434, § 29, passed -- 1973)

5.04.380 REMEDIES CUMULATIVE.

All remedies prescribed hereunder shall be cumulative and the use of one (1) or more remedies by the City shall not bar the use of any other remedy for the purpose of enforcing the provisions hereof.

(Ord. 434, § 30, passed -- 1973)

5.04.390 EFFECT OF PROVISIONS ON PAST ACTIONS.

A.    Neither the adoption of the ordinance codified in 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 violation of any other ordinance committed prior to the effective date of the ordinance codified in this chapter, nor be construed as a waiver of any license or any penal provision applicable to the 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.

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

(Ord. 434, § 31, passed -- 1973)

5.04.400 PENALTY FOR VIOLATION.

Any person violating any of the provisions of this chapter knowingly or intentionally misrepresenting to any officer or employee of this City any material fact in procuring the license or permit herein provided for is guilty of a misdemeanor, and upon conviction thereof shall be punishable as provided in Chapter 1.12.

(Ord. 874, § 5, passed 8-25-2008)

5.04.410 INFORMATION CONFIDENTIAL.

The information furnished or secured pursuant to the provisions of this Chapter shall be deemed confidential in character, except that which is shown on the face of the license itself, and shall not be subject to public inspection and shall be kept so that the contents thereof shall not become known except to the persons charged with the administration of this Chapter.

Unless in compliance with judicial order or as may be required for the proper administration of this Chapter, the Department of Finance, its agents and employees, shall not divulge facts or information obtained in the administration hereof.

(Ord. 906, § 7, passed 04-22-2013)