Chapter 12.12
PROCEDURES
Sections:
12.12.020 Proof of other authority.
12.12.040 Determination of tax.
12.12.060 License tax deemed a debt.
12.12.070 Contents of license.
12.12.080 Replacement license.
12.12.100 Denial, suspension or revocation of license.
12.12.120 Adjustment of burden on interstate commerce.
12.12.010 Application.
A person applying for a business license shall furnish to the License Tax Collector a sworn statement, upon a form provided by the Collector, setting forth without limitation the following information:
A. The exact nature of kind of business for which a license is requested;
B. The place where such business is to be carried on, and if the same is not to be carried on at any permanent place of business a description of the route and the places of residence of the owners of the business;
C. In the event that the 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 residence of those owning said business;
D. 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 residence of the officers or partners thereof;
E. In all cases where the amount of license tax to be paid is measured by gross receipts, number of tickets sold, proportion of intracity business or number of admissions, the application shall set forth such 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;
F. Any further information which the License Tax Collector may require to allow the issuance of the type of license applied for.
12.12.020 Proof of other authority.
A. The applicant must submit with his application proof of obtaining such other City permits, approvals and certificates as are necessary for the conduct of the applicant’s business.
B. If the applicant’s business requires a license, approval or permit from some public or private entity or person, other than the City, then proof thereof must be submitted at the time of filing the application for the business license.
12.12.030 Term of license.
A. No license shall be issued for any period of time other than that which is provided in this title.
B. All licenses issued on an annual basis shall expire on December 31st of the year in which such license is issued. An applicant for an annual license issued during January, February or March shall pay the full license tax. An applicant for an annual license issued during April, May or June shall pay three-fourths of the full license tax. An applicant for an annual license issued during July, August or September shall pay one-half of the full license tax. An applicant for an annual license issued during October, November or December shall pay one-fourth of the full license tax.
C. An applicant for a daily license shall pay the full license tax specified herein, in advance.
D. A monthly license shall expire the last day of the calendar month during which the license is issued. The applicant for a monthly license shall pay the full fee when issued.
E. Quarterly licenses shall expire on the last day of March, June, September or December of the quarter in which such license is issued. An applicant for a quarterly license shall pay the full license tax whenever issued.
12.12.040 Determination of tax.
A. The License Tax Collector shall determine the amount of the license tax or estimated license tax to be paid.
B. If the License Tax Collector is not satisfied with the information supplied in statements or applications filed, and after the License Tax Collector has demanded additional information from the applicant, the License Tax Collector may determine the amount of license tax due by means of such information as the License Tax Collector may be able to obtain.
C. When the License Tax Collector makes a determination, the License Tax Collector shall give a notice of the amount to the applicant by either serving it personally or by depositing the notice in the United States Post Office at the City of Coronado, California, postage prepaid, addressed to the person applying for the license at the address noted on the application.
D. In the event that an annual, quarterly or monthly license is applied for during the term for such license, as described in CMC 12.12.030, then the license tax or established license tax otherwise due shall be reduced in proportion remaining on such term.
12.12.050 Payment of tax.
All persons who are required to be licensed by this title shall see that the proper tax as required is paid to the License Tax Collector, in advance of the issuance of the license. All license taxes shall be paid in the lawful money of the United States at the Office of the License Tax Collector. There shall be no refund of a license tax paid.
12.12.060 License tax deemed a debt.
The amount of any license tax and penalty imposed by the provisions of this title 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, with costs of suit, including reasonable attorney’s fees, to be fixed by the court.
12.12.070 Contents of license.
The business license issued by the License Tax Collector shall contain without limitation the following information:
A. The name of the person to whom the license is issued;
B. The business licensed;
C. The place where such business is to be transacted and carried on;
D. The date of expiration of such license;
E. A statement to the effect that the license authorizes the licensee to transact and carry on only the business licensed thereby at the location or in the manner designated in such license;
F. A statement of the amount of the license tax paid; and
G. Such other information as may be necessary for the enforcement and administration of this title.
12.12.080 Replacement license.
A replacement license may be issued by the License Tax Collector to replace any license previously issued hereunder, which has been lost or destroyed. The licensee shall file a statement justifying the issuance of a replacement license together with a replacement fee of $1.00.
12.12.090 License renewal.
An application for the renewal of an existing business license shall be treated as an application for a new license; except, no license shall be issued 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 License Tax Collector enters into a written agreement with the City through the License Tax Collector to pay such delinquent taxes plus seven percent simple annual interest upon the unpaid balance, in monthly installments or more often extending over a period of not to exceed one year. The execution of such agreement shall not prevent the prior accrual of penalties on unpaid balances at the rate provided hereinabove, but no penalty shall accrue on account of taxes included in the agreement and full performance thereof.
12.12.100 Denial, suspension or revocation of license.
The issuance of a business license in accordance with this title shall be denied, suspended or revoked upon one or more of the following grounds:
A. The application has not been made as prescribed; or
B. The prescribed tax has not been paid; or
C. The applicant is indebted to the City for a delinquent license tax or penalty; or
D. The activity for which the license is sought is contrary to local, State or Federal law.
12.12.110 Claim of exemption.
A. Any person claiming an exemption pursuant to the provisions of this title shall file a sworn statement with the License Tax Collector stating the facts upon which the exemption is claimed. In the absence of such statement substantiating the claim, such persons shall be liable for the payment of the license tax imposed by this title.
B. The License Tax Collector shall, upon a property showing contained in a sworn statement, issue a license to such person claiming an exemption under this section without payment to the City of the license tax.
C. Upon giving proper notice and a reasonable opportunity for response to the licensee, the License Tax Collector may revoke any license exemption granted in accordance with this title upon finding that the licensee is not entitled to the exemption as provided.
12.12.120 Adjustment of burden on interstate commerce.
A. In any case where a license tax is believed by the licensee or applicant for a license to place an undue burden upon interstate commerce or be violative of such constitutional clauses, the licensee or applicant may apply to the License Tax Collector by a sworn, written statement for an adjustment of the tax setting forth the reasons therefor.
B. Such application must be made within six months after the subject license tax became due.
C. The License Tax Collector shall give notice of the amount assessed by serving it personally or by depositing it in the United States Post Office at the City of Coronado, California, postage prepaid, addressed to the person so assessed at the address shown in the application.
12.12.130 Appeal.
A. A licensee or applicant for license may appeal to the City Manager any action taken by the License Tax Collector under this title by filing a sworn statement within 10 days of such action setting forth the grounds for the appeal.
B. After giving notice and a reasonable opportunity for response to the licensee/applicant, the City Manager may affirm, overrule or modify the action of the License Tax Collector, giving notice of such action to the licensee/applicant either personally or by depositing it in the United States Post Office at the City of Coronado, California, postage prepaid, addressed to the licensee/applicant at the address shown in the application.
C. A licensee or applicant for licensee may appeal to the City Council any action taken by the City Manager under the authority of this title by filing a sworn statement and request for hearing with the City Clerk within 10 days of notice of the action by the City Manager.
D. Upon giving notice and a reasonable opportunity for hearing to the licensee/applicant, the City Council may overrule, affirm or modify the action taken by the City Manager.
E. The City Council shall give notice of its action by serving it personally or by depositing it in the United States Post Office at the City of Coronado, California, postage prepaid, addressed to the licensee/applicant at the address shown in the application.