Chapter 12.04
GENERAL PROVISIONS
Sections:
12.04.030 Exemption – Charitable.
12.04.040 Exemption – General.
12.04.050 Exemption – Dwelling unit.
12.04.060 Effect on other ordinances.
12.04.070 License Tax Collector.
12.04.080 Separate/multiple licenses.
12.04.090 Issuance of identification stickers.
12.04.100 Confidential information.
12.04.120 Effect of administrative mistakes.
12.04.130 License nontransferable.
12.04.010 Purpose.
This title is enacted solely to raise revenue for municipal purposes through the licensing of the transaction and carrying on of business within the City, and to provide a penalty for the violation thereof and is not intended for regulation. (Gov. Code § 37101 and Business and Professions Code § 1600 et seq.) (Ord. 1791; Ord. 1509)
12.04.020 Scope.
Unless otherwise expressly exempted, this title applies to all manner of commercial activities, to include without limitation professions, trades, occupations and callings, whether or not carried on for profit.
12.04.030 Exemption – Charitable.
A. There shall be specifically exempt from the payment of any license tax those institutions or organizations which are conducted, managed or carried on wholly for the benefit of charitable purposes or from which no profit is derived either directly or indirectly, either as wages or gratuities or otherwise by an individual, firm or corporation; provided, that the exemption from payment of a license tax as required by this title shall not waive compliance with any and all other ordinances and regulations applicable to such exempt institution or organization.
B. There is further exempt from payment of any license tax any entertainment, concert, exhibition or lecture whenever the receipts of such activity are to be appropriated to any church or school or to any religious or benevolent or charitable purpose and no salaries, wages or fees are paid in connection therewith.
C. Further, no license tax shall be required in connection with any entertainment, dance, concert, exhibition or lecture by any religious, charitable, fraternal, educational, military, State, County or municipal organization or association when the receipts of any such activity are to be appropriated for the purposes and objective for which such association or organization was formed and from which no profit is derived, either directly or indirectly by any individual, firm or corporation; provided, that the provisions of this code and all other ordinances and regulations of the City shall be complied with.
D. Nothing in this section shall be deemed to exempt any person, firm, organization or association from complying with the provisions of any ordinance of the City requiring a permit or approval from the City Council or from any officer to conduct, manage or carry on business activity.
12.04.040 Exemption – General.
Nothing in this title shall be deemed or constructed to apply to any person contacting and carrying on any business exempt by virtue of the Constitution or applicable statutes of the United States or the State of California from payment of such taxes as are herein prescribed.
12.04.050 Exemption – Dwelling unit.
A. A facility licensed under the California Community Care Facilities Act (Health and Safety Code Section 1500, et seq.) to provide care for six or fewer persons, exclusive of members of the household.
B. (Reserved).
12.04.060 Effect on other ordinances.
Persons required to pay a license tax for transacting and carrying on any business under the provisions of this title shall not be relieved from the payment of any other license tax or permit fee for the privilege of doing such business required under any other ordinance of this City, and shall remain subject to the regulatory provisions of other ordinances.
12.04.070 License Tax Collector.
The City Manager shall designate, from time to time, a License Tax Collector who shall be responsible for the administration of this title. The License Tax Collector may make rules and regulations not inconsistent with the provisions of this title as may be necessary or desirable to aid in the enforcement of the provisions of this title.
12.04.080 Separate/multiple licenses.
A. A separate license must be obtained for each branch establishment or location of the business transacted and carried on.
B. A separate license must be obtained for each separate type of business, under different ownership, carried on at the same location.
C. If two separate types of businesses are carried on at the same location under one ownership, only the greater license tax shall be paid and the lesser license tax is hereby waived.
12.04.090 Issuance of identification stickers.
Whenever a tax imposed under the provisions of this title 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 such items, the License Tax Collector shall issue only one license; provided, that the License Tax Collector shall issue for each tax period for which the license tax has been paid one identification sticker, tag, plate, 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 such items.
12.04.100 Confidential information.
No person having access to or charge over the information and records obtained in the course of administrating this title shall disclose or release or allow the examination by any unauthorized third person of such information and records, in whole or in part, in abstract or particulars; except such information may be used in administering this title. Authorization allowing access to the information may be obtained from the City Manager or in accordance with a lawful order of court.
12.04.110 Appointment of tax.
A. None of the license taxes provided for in this title 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 Constitution of the United States and the State of California.
B. A person who transacts business within the City from a fixed place of business or a fixed route shall pay the full license tax specified in this title, regardless of whether such person also conducts business outside the City.
C. A person who transacts business within the City but not from a fixed place of business or fixed route shall pay a portion of the license tax specified in this title computed on the ratio of the gross receipts attributed to business conducted within the City compared to the businesses’ total gross receipts.
12.04.120 Effect of administrative mistakes.
In no case shall any mistake made in the administering of this title prevent or prejudice any collection for the City of the amount actually due, together, with costs of collection, including reasonable attorney’s fees as fixed by the court. Nor shall any such mistake prevent or prejudice the prosecution of any person for the violation of any provisions of this title.
12.04.130 License nontransferable.
No license issued in accordance with this title shall be transferable; except, upon application and the paying of a $1.00 transfer fee, a license may be amended if:
A. The licensee intends to move the business to a location not designated in the license at which it may lawfully be conducted; or
B. The licensee intends to transfer the ownership of the business under circumstances such that the ownership shall be substantially similar after the transfer.