Chapter 5.04


5.04.010    “Conducting a business” defined.

5.04.020    Business license tax.

5.04.030    Term.

5.04.040    Prohibition.

5.04.050    Overpayment refund.

5.04.060    General provisions.

*    Prior ordinance history: Ords. 266, 529 and 593.

5.04.010 “Conducting a business” defined.

A. For purposes of this chapter “conducting a business,” means carrying on any business, profession or commercial event of any type.

B. “Commercial event” means and includes, but is not limited to any show, exhibition, game or other event carried on in the city with the hope or expectation of generating revenue therefrom. “Commercial event” does not include political or religious fundraising, except to the extent that those activities sell goods or a service.

C. “Business” and “commercial event” do not include any business or event that earns gross revenues of two thousand dollars or less in the 2001/2002 fiscal year, which amount shall be indexed annually starting in calendar year 2003 to seventy percent of the San Francisco/Oakland CPI. The annual CPI increase shall be measured in October prior to the year of consideration commencing in October 2002. (Ord. 903 § 1, 2006; Ord. 834 § 1, 2002; Ord. 797 (part), 1997)

5.04.020 Business license tax.

In accordance with Government Code Section 37101 and Business and Professions Code Section 16003, the city has established a business license tax. The rates of any such tax, the classifications of the businesses or persons subject to that tax, exemptions from that tax, civil penalties for late payment of that tax, and any other elements related to that tax and its collection, which are not inconsistent with this municipal code chapter, shall be established by city council resolution. Any such resolution shall be published in accordance with Government Code Section 37101. (Ord. 797 (part), 1997)

5.04.030 Term.

Term of the business license shall be on a calendar year basis. (Ord. 797 (part), 1997)

5.04.040 Prohibition.

It is prohibited for any person or persons to carry on a business in the city without having paid, by the time due, any business license tax applicable to the term during which the business was carried on. (Ord. 797 (part), 1997)

5.04.050 Overpayment refund.

Where the taxpayer ascertains that he or she has made an overpayment to the city in the amount of the tax called for by this chapter, any claim for a refund must be made in accordance with procedures established by city council resolution on or before December 31st of the calendar year for which the tax was paid. This section shall not be construed to require a refund by reason of the cessation of business or a change in business operations or employees during the fiscal year for which the tax is paid. (Ord. 903 § 2, 2006; Ord. 871 § 1, 2004)

5.04.060 General provisions.

A. Revenue Only. Business license taxes are solely for the purpose of raising revenues for general municipal purposes. Nothing in this chapter is intended to imply that the city has any authority to regulate any federal or state regulated business, trade or profession, or person conducting such business, trade or profession.

B. Unlawful Activities. No license issued by the city shall be construed as authorizing the conduct of any business which is unlawful as a result of violation of any city, county, state, federal or other statute, ordinance or regulation.

C. Display. Any person to whom a license is issued shall keep it conspicuously posted in or about the location where the business activity is conducted. A person who does not conduct business from a fixed location shall, while business is being conducted, carry the license and on request by any city official, police officer, or member of the public, exhibit same. (Ord. 903 § 3, 2006)