Chapter 5.16


5.16.010    Application for license.

5.16.020    Processing of application.

5.16.030    Issuance of license—Contents.

5.16.040    Error in fee nonprejudicial.

5.16.050    Nature of license.

5.16.060    Unpaid fees.

5.16.070    Duplicate license.

5.16.080    License nontransferable.

5.16.090    Posting and keeping of license.

5.16.100    Payment and term of license.

5.16.110    Penalties for delinquency.

5.16.120    License fee a debt.

5.16.150    Refunds.

5.16.160    Extension of time.

5.16.170    Appeal.

5.16.180    Waiver or reduction of taxes or penalties.

5.16.190    Information confidential.

5.16.200    Verification of statements and records.

5.16.010 Application for license.

Before any license is issued to any person, such person shall make application therefor to the finance officer. The applicant must state the name of the party to whom the license is to be issued; the nature of the trade or business to be pursued; the place where such business will be conducted and such other information as may be deemed necessary for the enforcement of the provisions of this article. (Ord. 77-11 § 12, 1978)

5.16.020 Processing of application.

Upon application being made as provided in Section 5.16.010, and when the applicant has tendered the license fee required, the finance officer shall process the application. If it is an application for a license for a new business or if the finance officer deems it necessary, the application may be referred to other city departments, including the health officer, if health and sanitation may be affected, to determine whether the business and premises to be occupied meet the requirements of state law and city ordinances. (Ord. 2017-02 § 2, 2017: Ord. 2002-04 § 1, 2002: Ord. 77-11 § 13, 1978)

5.16.030 Issuance of license—Contents.

Upon receiving the approval of departments to which the application has been referred and, where necessary, the approval of the city manager, the finance officer shall prepare and issue the license showing upon the face of each license the following:

A.    Name of business and location;

B.    Business license number;

C.    Type of business;

D.    Date of issuance;

E.    Date of expiration;

F.    Business mailing address; and

G.    Account number. (Ord. 2017-02 § 3, 2017: Ord. 77-11 § 14, 1978)

5.16.040 Error in fee nonprejudicial.

In no case shall any mistake by any officer or employee of the city in stating the amount of a license fee prevent or prejudice the collection by the city of what should be actually due from any person carrying on a business subject to a license under the provisions of the provisions of this article. (Ord. 77-11 § 15, 1978)

5.16.050 Nature of license.

No license or payment of tax required by this chapter shall be construed as authorizing any person to conduct an otherwise illegal business or to conduct a business in a manner that violates any valid and applicable law or regulation of the city. The business license issued pursuant to the provisions of this title constitutes a receipt for the license tax paid and shall have no other legal effect. (Ord. 2017-02 § 4, 2017: Ord. 77-11 § 16, 1978)

5.16.060 Unpaid fees.

A.    No license for any succeeding, current unexpired license period shall knowingly be issued to any person who at the time of making application for any license, is indebted to the city for any unpaid license fee.

B.    No license or sticker, tag, plate or symbol shall be issued, nor one which has been suspended or revoked shall be reinstated or reissued, to any person, who at the time of applying therefor, is indebted to the city for any delinquent license taxes, unless such person, with the consent of the finance officer, enters into a written agreement with the city through the finance officer, to pay such delinquent taxes, plus eight percent simple annual interest upon the unpaid balance, in monthly installments, extending over a period of not to exceed one year.

C.    In any agreement so entered into, such person shall acknowledge the obligation owed to the city and agree that, in the event of failure to make timely payment of any installment, the whole amount unpaid shall become immediately due and payable and that his current license shall be revocable by the finance officer upon thirty days’ notice. 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 a reasonable attorney’s fee. The execution of such an agreement shall not prevent the prior accrual of penalties on unpaid balances at the rate provided in subsection B of this section, but no penalties shall accrue on account of taxes 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. (Ord. 77-11 § 17, 1978)

5.16.070 Duplicate license.

The finance officer shall charge a fee of three dollars, or such higher amount established by the city council and set forth in the municipal fee schedule, for each duplicate license issued to replace any license under the provisions of this chapter, which has been lost or destroyed, upon reasonable proof thereof. (Ord. 2017-02 § 5, 2017: Ord. 77-11 § 18, 1978)

5.16.080 License nontransferable.

Each license granted or issued under any provision of this chapter is issued with respect to the licensee and location stated on the face of the license. The license shall not be assignable or transferable, nor shall it be construed as applicable to any location other than the location indicated on the face of the license except for a change of address by the same business operator which change shall be made on the face of the license. (Ord. 2017-02 § 6, 2017: Ord. 77-11 § 19, 1978)

5.16.090 Posting and keeping of license.

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 such 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 person at all times while transacting and carrying on the business for which it was issued.

C.    Whenever identifying stickers, tags, plates or symbols have been issued for each vehicle, device, machine or other piece of equipment, the identifying 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. (Ord. 77-11 § 20, 1978)

5.16.100 Payment and term of license.

Unless otherwise specifically provided, all license taxes, under the provisions of this chapter, shall be due and payable in advance on the first day of July of each year. License taxes covering new operations, commenced after the first day of July, shall be due and payable prior to commencement of operations. All licenses shall cover a period that begins on that date when taxes are due and payable and ends on the next occurring June 30th. (Ord. 2017-02 § 7, 2017: Ord. 79-1 § 1, 1979: Ord. 77-11 § 21, 1978)

5.16.110 Penalties for delinquency.

For failure to pay a license tax when due, the finance officer shall add a penalty of ten percent of said license tax to delinquent licenses on the first day of the succeeding month after the due date thereof, and an additional penalty of twenty-five percent shall be added thereto on the first day of each succeeding month thereafter; provided, that the amount of such penalties shall not exceed fifty percent of the license tax due. (Ord. 2017-02 § 8, 2017: Ord. 77-11 § 22, 1978)

5.16.120 License fee a debt.

The amount of any license fee and penalty imposed by the provisions of this article shall be deemed a debt to the city, and any person carrying on any business without first having procured a license from the city to do so shall be liable to an action in the name of the city in any court of competent jurisdiction, for the amount of license fee and penalties imposed on such business.

A penalty of fifty percent of the prescribed license tax shall be imposed for operating without first procuring a license. (Ord. 77-11 § 24, 1978)

5.16.150 Refunds.

The finance officer may refund any license fee or penalty which he or she determines was computed incorrectly, overpaid, or not required to be paid under applicable law. (Ord. 2017-02 § 11, 2017: Ord. 77-11 § 27, 1978)

5.16.160 Extension of time.

An addition to all other power conferred upon him, the finance officer shall have the power, for good cause shown, to extend the time for filing any required sworn statement or application for a period not to exceed thirty days, and in such case, to waive any penalty that would otherwise have accrued, except that eight percent simple interest shall be added to any tax determined to be payable. (Ord. 77-11 § 29, 1978)

5.16.170 Appeal.

Any person aggrieved by any decision of the finance officer with respect to the issuance or refusal to issue such license may appeal to the city council by filing a notice of appeal with the city clerk. The city council shall thereupon fix a time and place for hearing by serving it personally or by depositing it in the United States mail at Marina, California, postage prepaid, addressed to such person at his last known address. The council shall have the authority to determine all questions raised on such appeal. No such determination shall conflict with any substantive provision of this article. (Ord. 77-11 § 30, 1978)

5.16.180 Waiver or reduction of taxes or penalties.

There shall be no deviation in fees, penalties, or due dates, unless specifically authorized by formal city council action, after written request by the applicant through the finance officer on forms provided by the city. (Ord. 77-11 § 31, 1978)

5.16.190 Information confidential.

It is unlawful for the finance officer or any person having an administrative duty under the provisions of this article to make known in any manner whatever the business affairs, operations or information obtained by an investigation of records and equipment of any person or business or any other person 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 to permit any statement, or copy of any statement or any book containing any abstract or particulars thereof, to be seen or examined by any person; provided, however, that nothing in this section shall be construed to prevent the following:

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 article 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 any city or county or the tax officials of the city of Marina, and its auditors if a reciprocal arrangement exists or to a grand jury or a 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 brought to determine the existence or amount of any business 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 to his successors, receivers, trustees, executors, administrators, assignees and guarantors, if directly interested, of information as to the items included in the measure of any paid tax, any unpaid tax or amounts of tax required to be collected, interest and penalty; further provided, however, that the city attorney approve each such disclosure and that the collector may refuse to make any disclosure referred to in this paragraph when in his opinion the public interest would suffer thereby;

E.    The disclosure of the names and addresses of taxpayers pursuant to this article and the general type of nature of their business;

F.    The disclosure by way of public meeting or otherwise of such information as 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 business taxes or submits an offer of compromise with regard to a claim asserted against him by the city for business taxes or when acting upon any other matter;

G.    The disclosure of general statistics regarding taxes collected or business done in the city. (Ord. 77-11 § 32, 1978)

5.16.200 Verification of statements and records.

The correctness of tax computations, based upon statements and records relating directly or indirectly to business activity conducted within the city, shall be subject to verification upon the recommendation of the finance officer and approval by the city manager. The city is authorized to verify the statements and records of any and all persons licensed to conduct or carry on any business in the city.

All information relating to verification of statements and records are confidential as stated in this article.

Any unauthorized disclosure or use of such information by any officer or employee of the city shall constitute a misdemeanor and such officer or employee shall be subject to the penalty provisions of this article in addition to any other penalties provided by law. (Ord. 77-11 § 33, 1978)