CHAPTER 6. BUSINESS LICENSING

8-6.01 Purpose.

This chapter is enacted for the purpose of raising revenue for municipal purposes and use and not for regulation. (Ord. 647, eff. 4/5/63; §1, Ord. 1231, eff. 11/6/74; §1, Ord. 2091, eff. 10/22/10)

8-6.02 Definitions.

For the purposes of this chapter the following words and phrases shall be construed as herein set forth unless it shall be apparent from their context that a different meaning is intended:

a. Agent. Agent is hereby defined to be any "regularly employed individual," as defined in subsection (k) of this section, and is also defined to include a coin-operated service, entertainment or vending machine.

b. Business License Division. Business License Division shall mean persons employed by the City, including any authorized officials and representatives, to enforce Chapter 6 of Title 8.

c. CPI factor. CPI factor is hereby defined as the U.S. Department of Labor Bureau of Labor Statistics Consumer Price Index, All Items, 1967=100 for All Urban Consumers (CPI-U) for San Francisco-Oakland-San Jose area (hereinafter referred to as "CPI factor") for February of each year, multiplied by one dollar ($1.00). All business licenses issued on or after July 1st of each year will be based on the CPI factor of the preceding February. If the 1967=100 index is discontinued, the 1982-84=100 index shall be used with the conversion formula from the 1967=100 index furnished by the Bureau of Labor Statistics.

d. Doing business. Doing business shall mean the conduct of any manufacturing, wholesale, retail or any other commercial enterprise, including a home based business, and the conduct of, or engaging in the practice of, any occupation, trade, profession or semi profession, and all and every kind of calling whether or not carried on for profit, except as specifically excepted by the provisions of this chapter, by any person having any proprietary interest therein as distinguished from the interest of an employee therein.

e. General contractor. General contractor is hereby defined to mean any person whose business is in connection with any structure built, being built, or to be built for the support, shelter and enclosure of persons, animals, chattels or movable property of any kind requiring in its construction the use of more than two (2) unrelated building trades or crafts, or to do or superintend the whole or any part thereof, or whose business in connection with fixed works requiring specialized engineering knowledge and skill, including the following divisions or subjects: irrigation, drainage, water power, water supply, flood control, railroads, highways, streets and roads, tunnels, airports and airways, sewers and sewage disposal plants and systems, bridges, overpasses, underpasses and other similar works, pipelines and other systems for the transmission of petroleum and other liquid or gaseous substances, parks, playgrounds and other recreational works, land leveling and earth moving projects, excavating, grading, trenching, paving and surfacing work, and cement and concrete work in connection with the above mentioned fixed works.

f. Gross receipts. Gross receipts shall mean the total amount of the sale price of all sales, and/or the total amount charged or received for the performance of any act or service or employment, of whatever nature it may be, for which a charge is made or credit allowed, whether or not such act, service or employment is done as a part of or in connection with the sale of materials, goods, wares or merchandise, and when such act, service or employment occurs as a result of any activity within the City. Included in "gross receipts" shall be all receipts, cash, credits and property of any kind or nature, except as excluded in this subsection, without any deduction therefrom on account of the cost of the property sold, the cost of the materials used, labor or service costs, interest paid or payable, or losses or other expenses whatsoever as shown by either the Federal or State income tax return required to be filed by such person. Excluded from "gross receipts" shall be:

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 rescission 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;

6. The amount of each single sale to a single customer in excess of fifty thousand dollars ($50,000.00) where the gross profit derived therefrom does not exceed one percent (1%) of the sale price; and

7. The amount of gross receipts which has been the measure of a license tax paid to any other City.

g. Home based business. A home based business shall mean any person(s) doing business in any residentially zoned area within the City. Before doing business, any home based business must first obtain a business license and a home occupation permit from the Community Development Department of the City, in addition to obtaining any other license or permit required by law.

h. Manufacturing. Manufacturing shall mean any commercial enterprise engaged in the business of manufacturing, fabricating, or processing any materials (raw or partly wrought) into goods, wares, or merchandise or assembling or packaging any manufactured or processed material, whether such manufactured or processed goods are sold or distributed to wholesalers, brokers, or other channels for the purpose of resale.

i. Person. Person is hereby defined to be a single entity doing business, such as an individual, a domestic or foreign corporation, an association, a syndicate, a joint stock company, every form of partnership, a society, or any individual or group of individuals that is required to file a tax return for Federal or State income tax purposes.

j. Principal. Principal is hereby defined as any individual who is active in a "person," except a domestic or foreign corporation, as defined in subsection (i) of this section, who has a proprietary interest therein.

k. Regularly employed individual. Regularly employed individual is hereby defined as all employees or agents who are active in the business of a person a minimum of twenty (20) hours per week for a period of more than six (6) months of the year; provided, however, if two (2) or more employees or agents perform the same function for a minimum of twenty (20) hours per week for a period of more than six (6) months during the year, such employees or agents shall be deemed to be a regularly employed individual.

l. Sworn statement. Sworn statement shall mean a written declaration or certification made under penalty of perjury.

m. Subcontractor. Subcontractor is hereby defined to mean any person whose business is in the performance of construction work requiring special skill and whose principal contracting business involves the use of specialized building trades or crafts.

n. Wholesaling. Wholesaling shall mean any commercial enterprise engaged in the business of selling or soliciting the sale of goods, wares, merchandise, or services for the purpose of resale and/or who sells in wholesale lots at wholesale prices. (Ord. 647, eff. 4/5/63; §1, Ord. 1231, eff. 11/6/74; §1, Ord. 1361, eff. 6/30/78; §15, Ord. 2046, eff. 12/1/2005; §1, Ord. 2091, eff. 10/22/10)

8-6.03 A Business License Does Not Permit Business Otherwise Prohibited.

No business license issued pursuant to the provisions of this chapter shall be construed as authorizing the conduct or continuance of any illegal or unlawful business or the provision or sale of any service or product that is illegal under the laws of the United States, the laws of the state of California, or any ordinance or regulation of the City. All business licenses are issued pursuant to and subject to all laws and ordinances that are applicable to the conduct of such business and the sale of any service or product in the City. Business licenses issued to unlawful businesses or businesses providing or selling illegal services or products under the laws of the United States, the laws of the state of California, or any ordinance or regulation of the City, or businesses that provide false information to or mislead the City in obtaining approval of a business license, shall be null and void. (Ord. 647, eff. 4/5/63; §1, Ord. 1231, eff. 11/6/74; §1, Ord. 2091, eff. 10/22/10)

8-6.04 License Tax.

An annual license tax is hereby imposed upon every person doing business in the City, except as specifically excepted by the provisions of this chapter, which license tax shall be due and payable in such amount determined and at such time as is set forth in this chapter. It shall be unlawful for any person to do business within the City without first having procured a license issued pursuant to the provisions of this chapter and, upon payment of the tax, the Business License Division shall issue a license to the person applying therefor for the privilege of doing business within the City. Doing business within the City without complying with any and all regulations of this chapter shall constitute a separate violation of this code for each and every day such business is done. (Ord. 647, eff. 4/5/63; §1, Ord. 1231, eff. 11/6/74; §4, Ord. 1935, eff. 12/17/98; §1, Ord. 2091, eff. 10/22/10)

8-6.05 Branch Establishments.

A separate license shall be obtained for each branch establishment or location of the business transacted and carried on in separate locations, 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 such license; provided, however, 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. (Ord. 647, eff. 4/5/63; §1, Ord. 1231, eff. 11/6/74; §1, Ord. 1935, eff. 12/17/98; § 1, Ord. 2091, eff. 10/22/10)

8-6.06 Joint Licenses.

Except as provided in Section 8-6.05, whenever any person is engaged in two (2) or more businesses at the same location, and possesses one (1) taxpayer identification number for these businesses, such person shall not be required to obtain a separate license for conducting each of such businesses. The license tax to be paid shall be computed as though but one business was being conducted and upon the basis of the principal business conducted at such location as shown by the greater percentage of the gross receipts of each business in relation to the total gross receipts of all the businesses; provided, however, any person engaged in two (2) or more businesses at the same location may, at his option, obtain a license to do each of such businesses as a separate entity. (Ord. 647, eff. 4/5/63; §1, Ord. 1231, eff. 11/6/74; §2, Ord. 1935, eff. 12/17/98; §1, Ord. 2091, eff. 10/22/10)

8-6.07 Evidence of Doing Business.

When any person does any of the following: (a) uses or distributes signs, circulars, cards, or telephone books, solicits through the use of telecommunications, Internet, newspapers, or other technology, advertises, holds out or represents that the person or business is doing business in the City; (b) holds an active license or permit issued by a governmental agency indicating that the person is conducting business within the City; or (c) makes a sale, takes an order, renders a commercial service, or performs any similar act within the City, such facts shall be considered prima facie evidence that the person is doing business within the City and establish liability for any business license tax due, unless the person, after being requested to do so by the Business License Division, denies by a sworn statement given to the City that the business is not doing business in the City. (§1, Ord. 2091, eff. 10/22/10)

8-6.07.5 Claims for Exemption.

Any person claiming an exemption from the payment of a license tax pursuant to the provisions of this chapter shall file evidence with the Business License Division sufficiently demonstrating the facts upon which such exemption is claimed. The Business License Division, upon a proper showing contained in the evidence, shall issue a business license exempt from the payment of business license taxes to such person claiming exemption.

After giving notice and a reasonable opportunity for hearing to such person, the Business License Division may revoke the exemption status granted upon evidence that such person is not entitled to the exemption provided under this chapter. (Ord. 647, eff. 4/5/63; §1, Ord. 1231, eff. 11/6/74; §4, Ord. 1935, eff. 12/17/98; §1, Ord. 2091, eff. 10/22/10. Formerly 8-6.07)

8-6.08 Exemptions: Minimum Gross Receipts.

Nothing in this chapter shall be deemed or construed to apply to any person doing business who is a minor under the age of eighteen (18) years and whose gross receipts do not exceed one thousand dollars ($1,000.00) per calendar year, or who is exempt by virtue of the Constitution or applicable statutes of the United States or of the State from the payment of such taxes as are prescribed by this chapter. (Ord. 647, eff. 4/5/63; §1, Ord. 1231, eff. 11/6/74; §1, Ord. 2091, eff. 10/22/10)

8-6.09 Exemptions: Franchised Businesses.

The provisions of this chapter shall not be deemed or construed to apply to any utility, public or private, which pays a franchise fee under contract with the City. (Ord. 647, eff. 4/5/63; §1, Ord. 1231, eff. 11/6/74; §1, Ord. 2091, eff. 10/22/10)

8-6.10 Exemptions: Interstate and Intercity Commerce.

None of the license taxes provided for by this chapter shall be so applied as to occasion an undue burden upon interstate or intercity commerce. In any case, when a license tax is believed, by a licensee or applicant for a license, to place an undue burden upon such commerce, such person may apply to the Director of Administrative Services or his or her designee 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 (6) months after payment of the prescribed license tax. The applicant shall, by affidavit and supporting testimony, show his method of business and the gross volume, or estimated gross volume of business, and such other information as the Director of Administrative Services or his or her designee may deem necessary in order to determine the extent, if any, of such undue burden on such commerce. The Director of Administrative Services, or his or her designee, shall then fix as the license tax for the applicant an amount that is reasonable and nondiscriminatory or, if the license tax has been paid, shall order a refund of the amount over and above the license tax so fixed. (Ord. 647, eff. 4/5/63; §1, Ord. 1231, eff. 11/6/74; §1, Ord. 1905, eff. 5/15/97; §4, Ord. 1935, eff. 12/17/98; §1, Ord. 2091, eff. 10/22/10)

8-6.11 Exemptions: Charitable Organizations.

The provisions of this chapter shall not be deemed or construed to require the payment of a license tax to conduct, manage or carry on any business, occupation or activity from any institution or organization which is conducted, managed or carried on wholly for the benefit of charitable purposes or from which profit is not derived, either directly or indirectly, by an individual, firm or corporation; nor shall any licensee tax be required for the conduct of any entertainment, concert, exhibition or lecture on scientific, historical, literary, religious or moral subjects within the City whenever the receipts of any such entertainment, concert, exhibition or lecture are to be appropriated to any church or school or to any religious or benevolent purpose; nor shall any license tax be required for the conduct of any entertainment, dance, concert, exhibition or lecture by any religious, charitable, fraternal, educational, military, State, County or municipal organization or association whenever the receipts of any such entertainment, dance, concert, exhibition or lecture are to be appropriated for the purpose and objects for which such organization or association was formed and from which profit is not derived, either directly or indirectly, by any individual, firm or corporation; provided, however, that nothing in this section shall be deemed to exempt any such organization or association from complying with the provisions of this code requiring a permit from the Council or any commission or officer to conduct, manage or carry on any profession, trade, calling or occupation.

Notwithstanding the provisions of this section, any association or organization whose sole financial support is from dues or voluntary contributions shall be exempt from the payment of any license tax under the provisions of this chapter.

No business that qualifies for exempt status under this section shall be exempt from the requirement to obtain and maintain a business license and to obtain and maintain tax-exempt status under Section 501(c)(3) of the Internal Revenue Code. (Ord. 647, eff. 4/5/63; §1, Ord. 1231, eff. 11/6/74; §1, Ord. 2091, eff. 10/22/10)

8-6.12 License Application.

a. Before a new business is formed, it is responsibility of any person doing business within the City to file an application with the Business License Division on forms obtainable from the Division and signed under penalty of perjury, containing the following information:

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

2. A description of the business to be licensed;

3. The location of the business;

4. The person’s email address;

5. A California driver’s license number for an owner, agent, or officer of the business;

6. The Federal Identification Number or Social Security Number assigned to the business;

7. Estimated annual gross receipts to determine the amount of license tax due and payable to the City pursuant to the provisions Section 8-6.16; and

8. Such other information as the Business License Division may deem necessary for the enforcement of the provisions of this chapter.

In the event the person doing business will not have any gross receipts or selects the Option (b): Flat Rate Basis under Section 8-6.16, the business license application of any person doing business within the City shall contain the following information:

(i) The type of "person," as such word is defined in Section 8-6.02(i);

(ii) The number of "principals," as such word is defined in Section 8-6.02(j); and

(iii) The number of "agents," as such word is defined in Section 8-6.02(a).

Note that any person doing business that will not generate any gross receipts shall be required to use the Option (b): Flat Rate Basis under Section 8-6.16 for the payment of business license taxes due to the City. Tax liability begins on the first day of operations in the City and is incurred for each separate subsequent fiscal year of operation. (Ord. 647, eff. 4/5/63; §1, Ord. 1231, eff. 11/6/74; §4, Ord. 1935, eff. 12/17/98; §1, Ord. 2091, eff. 10/22/10)

8-6.13 Issuance of License.

On the basis of the information contained in the application provided for in Section 8-6.12, the Business License Division shall assess the amount of the license tax to be paid by such person for the privilege of doing business within the City on a prorated basis for the period of time expiring on the June 30th next succeeding the date of the application for such first license and, upon payment of such amount, the Business License Division shall issue a license to such person in such form as the Division shall determine, by clearly setting forth the following information:

a. The person to whom the license is issued, as defined in Section 8-6.02;

b. The type of business for which it is issued;

c. The location of the place of business; and

d. The effective date and expiration date of the license.

The effective date shall coincide with the date of approval by the Business License Division and does not necessarily infer the first day of July or the first day of business. (Ord. 647, eff. 4/5/63; §1, Ord. 1231, eff. 11/6/74; §§1, 3, Ord. 1935, eff. 12/17/98; §1, Ord. 2091, eff. 10/22/10)

8-6.14 Renewal of License.

On or before the first day of July of each year, it is the responsibility of every person doing business within the City to file an application for the renewal of their license with the Business License Division in the same manner and signed under penalty of perjury and containing the same information as set forth in Section 8-6.12(a). In addition, the following information must be provided as part of the completed renewal application:

a. The designation of the business’s gross receipts under the provisions of Option (a): Gross Receipts Range Limits Basis of Section 8-6.16, which encompasses the gross receipts from the business for the prior calendar year, if the business has been in operation for the full calendar year and, if not, the average monthly gross receipts for the prior calendar year multiplied by twelve (12); or

b. The designation of the following:

1. The type of "person," as such word is defined in Section 8-6.02(i);

2. The number of "principals," as such word is defined in Section 8-6.02(j); and

3. The number of "agents," as such word is defined in Section 8-6.02(a).

Any person doing business that will not generate any gross receipts shall be required to use the Option (b): Flat Rate Basis under Section 8-6.16 for the payment of business license taxes due to the City.

Upon receipt of such completed renewal application and payment, the City shall issue a business license certificate.

Any notices received from the City reminding the business to renew its license are courtesy notices only. The failure of any business to receive such notice shall not absolve the business from its responsibility to renew its business license on a timely basis in accordance with this section.

Any changes to a business, including the date of closure of a business, must be made in writing to the City’s Business License Division. (Ord. 647, eff. 4/5/63; §1, Ord. 823, eff. 2/18/66; §1, Ord. 1231, eff. 11/6/74; §4, Ord. 1935, eff. 12/17/98; §1, Ord. 2091, eff. 10/22/10)

8-6.15 Due Dates.

License taxes provided for in this chapter shall become due and payable as follows:

a. Initial First License Tax. Due prior to the initial start date for the business.

b. Renewal License Tax. Renewal license taxes shall become due on the first day of July of each year. (Ord. 647, eff. 4/5/63; §1, Ord. 1231, eff. 11/6/74; §4, Ord. 1935, eff. 12/17/98; §1, Ord. 2091, eff. 10/22/10)

8-6.16 Amount of License Tax.

The amount of annual license tax due and payable by every person doing business within the City pursuant to the terms and provisions of this chapter, except as herein otherwise specifically provided or exempted, is determined to be either that amount which is opposite the gross receipts range limits set forth in Option (a), which encompasses their gross receipts, or that amount which is calculated in accordance with and under the provisions of Option (b) as such person has elected by the information set forth in his application:

Option (a): Gross Receipts Range Limits Basis

Gross Receipts Range License Tax

Range

Amount of Tax

$1 – 10,000

$23.00

10,001 – 20,000

28.75

20,001 – 30,000

34.50

30,001 – 40,000

46.00

40,001 – 50,000

57.50

50,001 – 60,000

69.00

60,001 – 70,000

80.50

70,001 – 80,000

92.00

80,001 – 90,000

103.50

90,001 – 100,000

115.00

100,001 – 130,000

138.00

130,001 – 160,000

155.25

160,001 – 200,000

172.50

200,001 – 350,000

254.15

350,001 – 500,000

293.25

500,001 – 650,000

333.50

650,001 – 800,000

372.60

800,001 – 1,000,000

414.00

1,000,001 – 2,000,000

414.00 plus 26 cents per $1,000.00 in gross receipts in excess of $1,000,000

2,000,001 – 4,000,000

674.00 plus 24-1/2 cents per $1,000.00 in gross receipts in excess of $2,000,000

4,000,001 – 7,000,000

1,164.00 plus 17 cents per $1,000.00 in gross receipts in excess of $4,000,000

7,000,001 – 10,000,000

1,674.00 plus 11-1/2 cents per $1,000.00 in gross receipts in excess of $7,000,000

10,000,001 and above

2,019.00 plus 2 cents per $1,000.00 in gross receipts in excess of $10,000,000

Option (b): Flat Rate Basis

An amount equal to forty-five and two-tenths percent (45.2%) of the CPI factor, plus:

a. The amount of fifteen and one-tenth percent (15.1%) of the CPI factor multiplied by the number of principals in excess of one (1), plus;

b. The amount of three percent (3.0%) of the CPI factor multiplied by the number of agents not exceeding three hundred (300), plus;

c. The amount of one and one-half percent (1.5%) of the CPI factor multiplied by the number of agents in excess of three hundred (300). (Ord. 647, eff. 4/5/63; §1, Ord. 1231, eff. 11/6/74; §2, Ord. 1361, eff. 6/30/78; §2, Ord. 1504, eff. 6/5/81; §1, Ord. 1742, eff. 6/29/90; §1, Ord. 2091, eff. 10/22/10)

8-6.17 Statements Not Conclusive but Confidential.

No statement shall be conclusive as to the matters set forth in any application filed under the provisions of this chapter and neither the filing thereof, the assessment or payment of any tax, nor the issuance of any license shall preclude the City from collecting by appropriate action such sum as is actually due and payable. Such statement, and each of the several items therein contained, shall be subject to audit and verification by the Business License Division, or the Administrative Services Director’s authorized deputies, who are hereby authorized to examine, audit and inspect such books and records of any licensee or applicant for a license as may be necessary in the judgment of the Business License Division to verify or ascertain the amount of license tax due; provided, however, any person electing to pay tax on a flat fee basis rather than on a gross receipts basis shall be exempt from the provisions of this section relative to the inspection and examination of books and records, except insofar as necessary to establish the number of principals and agents of such person.

All licensees, applicants for licenses, and persons doing business in the City are hereby required to permit an examination of such books and records by the Business License Division, or the Administrative Services Director’s authorized deputies, for the purpose of auditing and verifying the statements contained in any business license application, except as provided in the next paragraph. All businesses subject to this chapter shall keep complete records of all business transactions and maintain these records for at least three prior calendar years and the current calendar year, including, but not limited to, federal and state income tax returns, financial statements and other financial reports. The refusal of such examination by any person doing business in Walnut Creek shall be deemed a violation of this section and constitute grounds to revoke or to refuse issuance of a license. In addition, if a business refuses to make its records available for examination, the Business License Division may make an assessment in the manner provided in Section 8-6.24 of any business license taxes due.

Except for the business name, business address, and business telephone number, the information furnished or secured pursuant to the provisions and sections of this chapter shall be confidential. To the extent that any application includes financial information, the application shall not be disclosed pursuant to Government Code Section 6254(i). To the extent that any application includes personal information, the application shall not be disclosed because the applicant’s right of privacy clearly outweighs the need to disclose such information. Any unauthorized disclosure or use of such confidential information by any officer or employee of the City shall constitute an infraction and such officer or employee shall be subject to the penalty provisions of this code in addition to any other penalties provided by law. Notwithstanding the foregoing, any such information may be disclosed (a) to a law enforcement official acting within the scope of his or her employment, (b) to the California Franchise Tax Board, (c) to federal or state officials; to the tax officials of another city, county, or city and county, if a reciprocal arrangement exists, or to a grand jury or court of law upon subpoena, (d) to a court of law in a civil action to enforce any provision of this code against a person doing business in Walnut Creek, (e) to provide general statistics regarding business license tax collection on business conducted within the City, (f) to another City official, employee, or representative for administering or enforcing any provision of this code, or collecting taxes imposed hereunder, or (g) to the City Council to advise it of the facts when a taxpayer files a claim for a refund of business license taxes or penalties, or submits an offer of compromise with regard to a claim asserted against the business for business license taxes or penalties. (Ord. 647, eff. 4/5/63; §1, Ord. 1231, eff. 11/6/74; §1, Ord. 1697, eff. 9/16/88; §6, Ord. 1733, eff. 1/4/90; §1, Ord. 1754, eff. 12/28/90; §4, Ord. 1935, eff. 12/17/98; §1, Ord. 2060, eff. 4/5/07; §1, Ord. 2091, eff. 10/22/10)

8-6.18 Appeals.

Any person aggrieved by any administrative action under any provision of this chapter may appeal to the Council or designee by filing a written petition therefor with the City Clerk, signed under oath by such person, setting forth his exact name and mailing address and the facts upon which his appeal is based. Such petition shall be filed within ten (10) business days after the action appealed from.

The Council or their designee shall thereupon fix a time and place for hearing such appeal and the City Clerk shall give notice to such person of the time and place of hearing by personal service or by depositing it in the United States mail addressed to such person at the address set forth in his petition.

At such hearing the Council shall consider only those matters set forth in such petition and its decision thereon shall be final and conclusive except in those instances wherein the law specifically provides otherwise and in such instances, such person shall first exhaust their remedy as set forth in this chapter. (Ord. 647, eff. 4/5/63; §1, Ord. 1231, eff. 11/6/74; §1, Ord. 2091, eff. 10/22/10)

8-6.19 Extension of Time.

For good cause shown, the Business License Division shall have the power to extend the time for filing any required application for a period not exceeding thirty (30) days, and in such case to waive any penalty that would otherwise have accrued, and shall have the further power, with the consent of the Council or designee, to compromise any claim as to the amount of license tax due. (Ord. 647, eff. 4/5/63; §1, Ord. 1231, eff. 11/6/74; §4, Ord. 1935, eff. 12/17/98; §1, Ord. 2091, eff. 10/22/10)

8-6.20 License Not Transferable.

No license issued under the provisions of this chapter shall be transferable from one person to another, although the location of the business so licensed may be transferred from one place to another providing a written report thereof is made to the Business License Division. (Ord. 647, eff. 4/5/63; §1, Ord. 1231, eff. 11/6/74; §4, Ord. 1935, eff. 12/17/98; §1, Ord. 2091, eff. 10/22/10)

8-6.21 Duplicate Licenses.

A duplicate license may be issued by the Business License Division to replace any license previously issued that has been lost or destroyed upon the licensee filing a statement of such fact and, at the time of filing such statement, upon paying to the Business License Division a duplicate license fee as established in the City’s current fees and charges schedule. (Ord. 647, eff. 4/5/63; §1, Ord. 1231, eff. 11/6/74; §4, Ord. 1935, eff. 12/17/98; §1, Ord. 2091, eff. 10/22/10)

8-6.22 Posting and Keeping Licenses.

All licenses shall be kept and posted in the following manner:

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 such business. (Ord. 647, eff. 4/5/63; §1, Ord. 1231, eff. 11/6/74; §1, Ord. 2091, eff. 10/22/10)

8-6.23 Refunds.

In the absence of error by the Business License Division in the determination of the amount of a license tax paid, there shall be no refund of any license tax, nor any part or portion thereof, under any circumstances. (Ord. 647, eff. 4/5/63; §1, Ord. 1231, eff. 11/6/74; §1, Ord. 2091, eff. 10/22/10)

8-6.24 Penalties for Failure to Pay Tax or Provide Required Information When Due.

a. For failure to pay a license tax when due, the Business License Division shall add a penalty of twenty-five percent (25%) of the license tax on the last day of each month after the due date thereof, providing that the amount of such penalty to be added shall in no event exceed fifty percent (50%) of the amount of the license tax due.

b. If any person doing business in Walnut Creek fails to file any required statement within the time period prescribed or if, after request made by the Business License Division, the person fails to file a corrected statement, or if any business subject to the business license tax fails to apply for a license, the Business License Division may determine the amount of the business license tax due from such firm by any relevant information the Business License Division is able to obtain. The amount due shall include a fifty percent (50%) penalty.

If the Business License Division is not satisfied with the information supplied in statements or applications filed, the Business License Division may determine the amount of any business license tax due by means of any relevant information the Division may be able to obtain. The amount due shall include a fifty percent (50%) penalty. If such a determination is made, the Business License Division shall give written notice of the amount so assessed by mailing it to the last known address of the person doing business in Walnut Creek.

c. Any balance not paid by within ninety (90) days of its due date may be sent to a third party collection agency, and all costs incurred for the collection of any outstanding debt will be added to the balance due. (Ord. 647, eff. 4/5/63; §1, Ord. 1231, eff. 11/6/74; §4, Ord. 1935, eff. 12/17/98; §1, Ord. 2091, eff. 10/22/10)

8-6.25 Manufacturing and Wholesale.

Any provision to the contrary herein notwithstanding, the license tax herein provided assessed against a person doing business consisting of either manufacturing or wholesaling, or both, who elects the gross receipts basis of tax shall be computed on the basis of fifty percent (50%) of the gross receipts derived therefrom. (Ord. 647, eff. 4/5/63; §1, Ord. 1231, eff. 11/6/74; §1, Ord. 2091, eff. 10/22/10)

8-6.26 General Contractors.

a. Any provision in this chapter to the contrary notwithstanding, every person doing business as a general contractor within the City from a fixed place of business within the City is assessed a license tax, which expires one (1) year next succeeding the date of assessment therefor, in the sum of sixty and two-tenths percent (60.2%) of the CPI factor.

b. Any provision in this chapter to the contrary notwithstanding, every person doing business as a general contractor within the City from a fixed place of business outside the City is assessed a license tax, which expires three (3) months next succeeding the date of assessment therefor, in the sum of twenty-one and one-tenth percent (21.1%) of the CPI factor which is due and payable prior to commencement of business within the City, except that he shall have the option to pay the sum of sixty and two-tenths percent (60.2%) of the CPI factor for a license which shall expire one (1) year next succeeding the date of assessment therefor. (Ord. 647, eff. 4/5/63; §1, Ord. 1231, eff. 11/6/74; §2, Ord. 1361, eff. 6/30/78; §1, Ord. 2091, eff. 10/22/10)

8-6.27 Subcontractors.

a. Any provision in this chapter to the contrary notwithstanding, every person doing business as a subcontractor within the City from a fixed place of business within the City is assessed a license tax, which expires one (1) year next succeeding the date of assessment thereof, in the sum of forty-five and two-tenths percent (45.2%) of the CPI factor.

b. Any provision in this chapter to the contrary notwithstanding, every person doing business as a subcontractor within the City, from a fixed place of business outside the City, is assessed a license tax, which expires three (3) months next succeeding the date of application therefor, in the sum of fifteen and one-tenth percent (15.1%) of the CPI factor, which is due and payable prior to commencement of business within the City, except that he shall have the option to pay the sum of forty-five and two-tenths percent (45.2%) of the CPI factor for a license which shall expire one (1) year next succeeding the date of assessment therefor. (Ord. 647, eff. 4/5/63; §1, Ord. 1231, eff. 11/6/74; §2, Ord. 1361, eff. 6/30/78; §1, Ord. 2091, eff. 10/22/10)

8-6.28 Vehicle Delivery Businesses.

a. Any provision in this chapter to the contrary notwithstanding, every person who collects, gathers, picks up or loads goods, wares or merchandise within the City, or who delivers goods, wares or merchandise within the City from or to a point inside or outside the City by means of a motor vehicle four (4) or more times within any twelve (12) month period, is assessed a license tax in the sum of twenty-seven and one-tenth percent (27.1%) of the CPI factor which shall expire on June 30th next succeeding the date of application therefor.

b. A vehicle delivering to or for a licensed person with a fixed place of business within the City shall be exempt from the provisions of this section when such vehicle is the property of that person. (Ord. 647, eff. 4/5/63; §1, Ord. 1231, eff. 11/6/74; §2, Ord. 1361, eff. 6/30/78; §1, Ord. 2091, eff. 10/22/10)

8-6.29 Peddlers, Hawkers and Solicitors.

Repealed by §2, Ordinance 1801, effective 8/13/92. (Ord. 647, eff. 4/5/63; §1, Ord. 1231, eff. 11/6/74; §2, Ord. 1361, eff. 6/30/78)

8-6.30 Catering Trucks, Itinerant Restaurants.

Any provision herein to the contrary notwithstanding, every person offering food for sale from a vehicle commonly known as a "catering truck" or an "itinerant restaurant" and more specifically defined at Section 27540 of the California Health and Safety Code and who is regulated by Section 27670 et seq. of the California Health and Safety Code is assessed an annual license tax in the amount of one hundred twenty-five dollars ($125.00) per vehicle. A separate license tax is assessed for each vehicle operated.

This subsection does not authorize the establishment of any business regulated or prohibited by any other City ordinance. (§ 1, Ord. 1627, eff. 6/18/85; §1, Ord. 2091, eff. 10/22/10)

8-6.31 Circuses, Carnivals, Shows, Games, Amusements, Exhibitions, Etc.

a. Every person conducting, operating or carrying on a circus, animal show, menagerie or similar exhibition of animals, theatrical exhibitions or acrobatic tent show shall pay a license tax according to the following schedule: Where the admission is less than fifty cents ($0.50) per day per person, thirty and one-tenth percent (30.1%) of the CPI factor for the first day and twenty-one and one-tenth percent (21.1%) of the CPI factor for each additional day; and where the admission charge is fifty cents ($0.50) or more per person, forty-five and two-tenths percent (45.2%) of the CPI factor for the first day and thirty and one-tenth percent (30.1%) of the CPI factor for each additional day.

b. Every person conducting, operating or carrying on a carnival shall pay a license tax of one hundred fifty and one-half percent (150.5%) of the CPI factor per day. For purposes of this section, a "carnival" is defined as any group of attractions, such as ball game, merry-go-rounds, whips, ferris wheels or other riding devices, dancing shows, minstrels, exhibitions, concessions and groups of concessions, or any other like entertainment or games for which a charge is made for playing, riding or participating therein.

c. Every person conducting or operating any flying horses, merry-go-rounds, ferris wheels, kiddy cars or other riding devices or animals for any circus, show or carnival shall pay a license fee of twenty-one and one-tenth percent (21.1%) of the CPI factor per day. (Ord. 647, eff. 4/5/63; §1, Ord. 1231, eff. 11/6/74; §2, Ord. 1361, eff. 6/30/78; §1, Ord. 2091, eff. 10/22/10)

8-6.32 Enforcement.

The Director of Administrative Services or his or her designee is hereby directed to administer and enforce every provision of this chapter, and the Chief of Police or his or her designee shall render such assistance in the enforcement of the provisions of this chapter as may from time to time be required by the Director of Administrative Services or the Council.

In the exercise of the duties imposed upon the Director of Administrative Services by this chapter, and acting through his or her designees, the Chief of Police, or the designees of the Chief of Police, shall examine, or cause to be examined, the conduct of any or all businesses within the City to ascertain whether the provisions of this chapter have been complied with.

The Director of Administrative Services and each and all of his or her designees and any police officer shall have the power and authority to enter, free of charge, and at any reasonable time, any place of business the conduct of which is required to be licensed by this chapter and demand an exhibition of its license certificate. Any person having such license certificate theretofore issued in his possession or under his control who fails to exhibit the same on demand shall be guilty of an infraction and subject to the penalties provided for by the provisions of this code. It shall be the duty of the Director of Administrative Services and each of his or her assistants, with the advice of the City Attorney, to cause a complaint to be issued against any and all persons found to be violating any such provisions. (Ord. 647, eff. 4/5/63; §1, Ord. 1231, eff. 11/6/74; §7, Ord. 1733, eff. 1/5/90; §4, Ord. 1935, eff. 12/17/98; §1, Ord. 2091, eff. 10/22/10)

8-6.33 License Tax a Debt.

The amount of any 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 and penalties. In the event such legal action is commenced, the person against who it is commenced shall be responsible for all costs incurred by the City, including attorney fees. Notwithstanding the foregoing, the City may collect the debt through any other legal means, including an attachment and lien of the related business property or placement of the business license tax due on the property tax roll for that business. (Ord. 647, eff. 4/5/63; §1, Ord. 1231, eff. 11/6/74; §1, Ord. 2091, eff. 10/22/10)

8-6.34 Remedies Cumulative.

All remedies prescribed 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 of this chapter. (Ord. 647, eff. 4/5/63; §1, Ord. 1231, eff. 11/6/74; §1, Ord. 2091, eff. 10/22/10)

8-6.35 Penalty for Violation.

Any person violating any of the provisions of this chapter or knowingly or intentionally misrepresenting to any officer or employee of the City any material fact procuring the license or permit provided for by this chapter shall be deemed guilty of an infraction. (Ord. 647, eff. 4/5/63; §1, Ord. 1231, eff. 11/6/74; §5, Ord. 1676, eff. 1/15/88; §8, Ord. 1733, eff. 1/5/90; §1, Ord. 2091, eff. 10/22/10)

8-6.36 Severability.

If any section, subsection, sentence, clause, phrase or portion of this chapter is for any reason held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining portions hereof. The Council hereby declares that it would have adopted this chapter and each section, subsection, sentence, clause, phrase or portion thereof irrespective of the fact that any one (1) or more sections, subsections, clauses, phrases or portions be declared invalid or unconstitutional. (Ord. 647, eff. 4/5/63; §1, Ord. 1231, eff. 11/6/74; §1, Ord. 2091, eff. 10/22/10)

8-6.37 Effect Upon Other Provisions of the Municipal Code.

This chapter is enacted for the sole purpose of producing revenue for the City through taxation of the privilege of doing business within the City and for no other purpose, and compliance with the provisions of this chapter by any person and the issuance of a business license shall in no way whatsoever affect any other provision of this code, either by way of curing any existing violation of any other provision of this code by the licensee or by relieving that business from complying with any and all other applicable provisions of this code. (Ord. 647, eff. 4/5/63; §1, Ord. 1231, eff. 11/6/74; §1, Ord. 2091, eff. 10/22/10)