[Ord. #644, §§ 1, 2-17, 7.6; Ord. #57-97,
§ 1; Ord. #76-013, § 1; 1958 Code § 17.1;
Ord. #87-022, § 1]
As used in this chapter:
Shall mean the business of distribution, circulating or delivering
any paper, advertisement, broadside, handbill, circular, dodger, card,
poster, sample, booklet, pamphlet or other advertising medium of similar
nature.
Shall mean any vehicle containing amplifiers, phonographs,
loudspeakers, microphones, broadcasting, radio or devices for public
address or carrying advertising signs and which is used for announcing
or advertising upon the streets or public grounds in the City.
Shall mean any vehicle kept for hire and used for the transportation
of persons or property with or without drivers. This term shall include,
but is not limited to taxicabs, sightseeing automobiles, drive-your-self
services, limousine services, ambulance services and hearse service.
Shall mean the average number of persons engaged or to be
engaged within this City in the applicant's business for the license
period, whether as owner, partner, spouse, or employee, and shall
be determined by ascertaining the total number of days of service
performed or to be performed by all such persons during the license
period, and dividing such total by the number of business days in
the license period. Fractions of one-half (1/2) and more shall be
deemed one (1) and fractions of less than one-half (1/2) shall be
disregarded in determining total days of service and average number
of persons employed.
Shall mean professions, trades and occupations and all and
every kind of activity, undertaking, calling or enterprise carried
on for profit or livelihood or ordinarily carried on for profit or
livelihood.
For the purpose of this chapter, any person shall be deemed
to be in business and subject to the provisions of this chapter who
does one (1) act of selling, offering for sale or taking an order
for any goods, wares, merchandise, article, thing or service, or offering
or soliciting for compensation the rental of any automobile for hire,
or furnishing or offering to furnish for compensation bail to any
person in any criminal proceeding.
Shall mean any person engaged in the operation or conduct
of any business, whether as owner, any member of the owner's family,
partner, agent, manager, solicitor and any and all other persons employed
or working in the business.
Shall mean a place of business in the City regularly kept
open, with someone in charge thereof, for the transaction of the particular
business engaged in during the hours customary to transact such business.
Shall mean the same as defined in subsection 5-10.1 of this chapter.
Shall mean any person who sells and makes immediate delivery,
or offers for sale and immediate delivery, any goods, wares, merchandise
or thing in the possession of the seller, at any place in the City
other than a fixed place of business, but not including salesmen or
agents for wholesale houses or firms, who sell to retail dealers for
resale, or sell to manufacturers for manufacturing purposes, or to
bidders for public works or supplies.
Shall mean any peddler or solicitor as defined in this subsection
who peddles or solicits anything which he has personally manufactured
or produced, including, but not limited to any farmer, poultryman
or horticulturist soliciting or peddling his own produce. This term
shall be limited to natural persons and shall include the farmer,
poultryman or horticulturist, members of his immediate family, or
an employee who is regularly engaged in assisting in the production
of the produce. This term shall not include persons who buy articles
or produce for resale as well as selling their own produce or articles.
Shall mean all domestic and foreign corporations, associations,
syndicates, joint stock corporations, partnerships of every kind,
clubs, Massachusetts businesses, or common law trusts, societies and
individuals.
Shall mean any person who sells or takes orders or offers
to sell or take orders for any goods, wares, merchandise or thing
for future delivery or for services to be performed at any place in
the City other than a fixed place of business, but not including salesmen
or agents for wholesale houses or firms who solicit orders from retail
dealers for resale, or solicit orders from manufacturers for manufacturing
purposes, or to bidders for public works or supplies.
Shall mean the operation or carrying on of any theatrical
or vaudeville performance, the exhibition of motion pictures, lectures,
entertainments, shows or exhibitions which are not operated or carried
on regularly throughout the year in the City.
Shall mean every device in, upon or by which any person or
property is or may be transported or drawn upon a public highway,
excepting devices moved by human power or used exclusively upon stationary
rails or tracks. A trailer shall be treated as a separate vehicle.
Shall mean temporary, transient or permanent business in
the City, whether or not at a fixed place of business, of selling,
offering for sale, giving away or distributing any chart, form, table,
list, sheet, dodger, handbill, circular, booklet, letter or any other
printed, typewritten, mimeographed, or written matter of any kind
pertaining to any horse race, choice of horse or horses, or giving
or conveying any information about any horse, horse race or contest
of endurance or speed between horses, but not including the following:
Sales of any newspaper of general circulation as defined in
Section 6000 of the government Code.
Sales of such racing forms in the portion of the City included
with any racing enclosure duly licensed by the State to conduct horse
racing under and in accordance with the laws of the State relating
to such matters.
Sales of racing forms made by regularly licensed merchant of
the City having a fixed place of business.
[Ord. #644, § 1.1; 1958 Code § 17.2]
This chapter is enacted solely to raise revenue for municipal
purposes and is not intended for the purpose of regulation.
[Ord. #644, § 2.1; 1958 Code § 17.3]
It shall be unlawful for any person, either for himself or for
any other person, to commence, transact or carry on any business in
the City not excluded by this chapter, without first having procured
a license from the City to do so.
[Ord. #644, § 7.8; 1958 Code § 17.4]
Separate licenses must be obtained for each branch establishment
or location of the business engaged in, as if each such branch establishment
or location were a separate business, and each license shall authorize
the license to engage only in the business licensed thereby at the
location or in the manner designated in such license; provided, 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. #644, § 7.8; 1958 Code § 17.5]
Each department of the City which issues permits for work to
be done shall require the production of a valid unexpired license
prior to the issuance of such a permit.
[Ord. #644, § 3.1; Ord. #57-07, § 4;
1958 Code § 17.6; Ord. #97-05]
Every person required to have a license under the provisions
of this chapter shall make an application for the same to the City
Treasurer. Such application shall be an original written statement
upon the form provided by the City Treasurer and signed under the
penalties of perjury by the applicant. The application shall set forth
such information as may be therein required and as may be necessary
properly to determine the amount of the license tax to be paid by
the applicant.
If the amount of the license tax to be paid by the applicant
is based upon the average number of employees of such applicant such
application shall set forth the average number of employees for the
applicable period.
[Ord. #644, § 2.3; 1958 Code § 17.7;
Ord. #87-022, § 2; Ord. #92-05, § 1; Ord. #97-05]
All licenses shall be prepared and issued by the City Treasurer.
The City Treasurer shall issue a duplicate business license certificate
to replace any certificate issued under the business license tax provisions
of this chapter which has been lost or destroyed at a cost to the
taxpayer in an amount as set forth in the Master Fee Schedule. Each
replacement certificate issued thereafter shall be issued at a cost
cited in the Master Fee Schedule.
[Ord. #644, § 2.4; 1958 Code § 17.8;
Ord. #87-022, § 3; Ord. #97-05]
Each license issued under this chapter shall state upon the
face thereof, the following:
a.
The name of the person to whom the license is issued.
b.
The kind or kinds of business licensed thereby.
c.
The location of such business.
d.
The date of the expiration of such license.
e.
Misrepresentation. No person shall knowingly or intentionally misrepresent
to any officer or employee of the City any material fact in any statement
or other information submitted to the Collector or other agent of
the City in connection with the administration and enforcement of
this chapter. Any person, who with the intent to defraud the City
or evade his business tax obligation who misrepresents in any business
tax return which he files any fact material to the determination of
a correct amount of business tax due, shall be assessed a penalty
of fifty (50%) percent of the amount of business tax due plus one
and one-half (1-1/2%) percent interest per month or fraction thereof
on the unpaid amount from the date the tax was due until the date
of payment.
f.
Such other information as required by the State of California.
g.
Such other information as the City Treasurer shall determine.
[Ord. #644, § 2.4; Ord. #76-013, § 2;
1958 Code § 17.9]
Unless otherwise provided, licenses for businesses within the
City as required by this chapter shall be for the following terms:
a.
The term of the annual business license shall be for one (1) year
beginning January first of each year.
b.
The term of semi-annual licenses shall be six (6) months, beginning
January first, April first, July first and October first of each year.
c.
The term of quarterly licenses shall be three (3) months, January
first, April first, July first and October first of each year.
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For businesses of an occasional or temporary nature, operating
from outside the City, the term of annual, semi-annual or quarterly
licenses shall begin on the date the business is first conducted within
the City and continue for the duration of the license in question.
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All licenses shall be valid only for the period issued.
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[Ord. #644, § 2.2; 1958 Code § 17.10]
No license issued under the provisions of this chapter shall
be construed as authorizing the conduct or continuance of any illegal
or unlawful business, or any business in violation of any provision
of this Code or other ordinance of the City.
[Ord. #644, § 2.7; Ord. #61-014, § 1;
1958 Code § 17.11; New]
Whenever any person is engaged in two (2) or more businesses at the same location, such person shall not be required to obtain separate licenses for conducting each of such businesses, but shall be issued one (1) license which shall specify on its face all such businesses; provided, however, that to qualify for a joint license of all businesses, shall be those of the type set forth and described in subsection 5-2.3, and no business listed under subsection 5-2.2 shall qualify as a joint licensee. The license tax, if applicable, shall apply to the total of all employees in both businesses.
[Ord. #644, § 2.9; Ord. #76-013, § 5;
1958 Code § 17.13; Ord. #97-05]
No license issued pursuant to this chapter shall be transferred,
except under the following conditions:
a.
When a licensee transfers his business from one (1) location to another
in the City, the license previously issued may be amended to authorize
the conduct of the business at the new location.
b.
When a licensee who conducts a business from a fixed place of business
in the City makes a bona fide sale of the business, an amended license
may be issued to authorize the purchaser to conduct such business
at such location, upon the surrender of the old license.
c.
When a peddling and soliciting license has been issued to and paid for by an employer under the provisions of subsection 5-2.2 of this chapter, on behalf of a particular employee, and there is a change in the personnel peddling or soliciting in the City for such employer, such license may be amended to authorize peddling and soliciting by such other personnel for the unexpired portion of the license. Before such amended license shall be issued, the employer shall file an affidavit setting forth the change in personnel.
d.
The license transfers and amendments herein authorized may be obtained
upon application therefor to the City Treasurer with the payment as
set forth in the Master Fee Schedule.
[Ord. #644, § 3.4; 1958 Code § 17.15;
Ord. #87-022, § 4; Ord. #97-05]
In all cases, the applicant for the renewal of a license shall
submit to the City Treasurer for his or her guidance in ascertaining
the amount of the license tax to be paid by the applicant, a written
statement upon a form to be provided by the City Treasurer, signed
under penalty of perjury, or sworn to before a person authorized to
administer oaths. Such form shall set forth such information concerning
the applicant's business during the preceding year as may be required
by the City Treasurer to enable him/her to ascertain the amount of
the license tax to be paid by the applicant pursuant to the provisions
of this chapter.
[Ord. #644, § 3.7; 1958 Code § 17.17;
Ord. #87-022, § 5; Ord. #97-05]
The City Treasurer and each representative of the City having
an administrative duty shall keep confidential all information concerning
the business affairs and operations obtained by an investigation of
records in the discharge of official duty and the amount and source
of income, profits, losses and expenditures set forth in a statement
or application. However, this subsection does not prevent:
a.
Disclosure of examination of records and equipment by another City
official for collection of taxes for the purpose of administering
this chapter or collecting taxes imposed by it, or to other taxing
agencies with authority to obtain such information;
b.
Disclosure or information to, or the examination of records by, Federal
or State officials or the tax officials of another City or County,
or the City and County, if a reciprocal arrangement exists;
c.
Disclosure of information to a grand jury or court of law upon subpoena;
d.
Disclosure of information and results of examination of records of
particular taxpayers to a court of law in a proceeding brought to
determine the existence or amount of license tax liability to the
City;
e.
Disclosure to the taxpayer or his successor, administrator, assignee,
or guarantor if directly interested, or information as to the items
included in the measure of the paid tax, unpaid tax, or amount of
tax required to be collected, interest and penalties.
[Ord. #644, § 7.8; 1958 Code § 17.18;
Ord. #97-05]
It shall be the duty of the City Treasurer, and he or she is
hereby directed, to enforce each and all the provisions of this chapter.
[Ord. #644, § 3.6; 1958 Code § 17.19;
Ord. #87-022, § 6; Ord. #97-05]
a.
For the purpose of ascertaining the correctness of any affidavit
filed, or the amount of any license tax paid, the City Treasurer of
the City, or any person designated by him or her for that purpose,
is authorized to examine any papers, records and memoranda bearing
upon the matter, and may require attendance of any person having knowledge
in the premises, and may take his testimony with reference thereto,
with power to administer oath to such person or persons.
b.
In lieu of such an examination information reported by the licensee
for income tax purposes and pertaining to the gross receipts of the
licensed business may be accepted by the City Treasurer of the City
when substantiated by a true and correct copy of that portion of the
Federal or State income tax return. This usually means Schedule C
of the return.
c.
In the event of an appeal by a licensee from a classification assigned
to him or her, the City Treasurer of the City shall not be required
to accept information reported by the licensee to the Collector of
Internal Revenue for income tax purposes in lieu of an examination
authorized in the above paragraph.
[Ord. #644, § 3.5; 1958 Code § 17.20;
Ord. #87-022, § 7; Ord. #97-05]
No statement filed under this chapter shall be conclusive as
to the matters set forth therein, nor shall the filing of the same
preclude the City from collecting, by appropriate action such sum
as is actually due and payable under this chapter. Such statement
and each of the several items therein contained shall be subject to
audit and verification by the City Treasurer, his or her deputies,
or authorized employees, or agents of the City, who are hereby authorized
to examine, audit and inspect such records of any licensee or applicant
for a license, as may be necessary, in their judgment, to verify or
ascertain the amount of license tax due.
[Ord. #644, § 7.8; 1958 Code § 17.21;
Ord. #97-05]
The City Treasurer, in the exercise of the duties imposed upon
him or her by this chapter and acting through his or her deputies
or duly authorized assistants, shall examine or cause to be examined
all places of business in the City to ascertain whether the provisions
of this chapter have been complied with.
[Ord. #644, § 7.8; 1958 Code § 17.22;
Ord. #97-05]
The City Treasurer and each and all of his or her assistants
and any Police Officer shall have the power and authority to enter,
free of charge and at any reasonable time, any place of business 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 willfully fails
to exhibit the same on demand shall be guilty of a misdemeanor.
[Ord. #644, § 7.8; 1958 Code § 17.23;
Ord. #97-05]
It shall be the duty of the City Treasurer and each of his or
her assistants to cause a complaint to be filed against any and all
persons found to be violating any provision of this chapter.
[Ord. #644, § 7.7; 1958 Code § 17.24;
Ord. #97-05]
For the purpose of this chapter, the City Treasurer, his or
her deputies and authorized agents are authorized to administer oaths.
[Ord. #644, § 7.8-1; 1958 Code § 17.25;
Ord. #97-05]
The City Attorney, in the event of the failure, inability or
incapacity of the City Treasurer to act under this chapter, or upon
his or her own determination, shall have concurrent and contemporaneous
jurisdiction and authority with that of the City Treasurer in the
investigation and enforcement of the provisions of this chapter.
[Ord. #644, § 7.9; 1958 Code § 17.26;
Ord. #97-05; Ord. #09-09, § 1]
a.
The conviction and punishment of any person for transacting any business
without first obtaining a license shall not excuse or exempt such
person from the payment of any license tax due or unpaid at the time
of such conviction, and nothing herein shall prevent a criminal prosecution
of any violation of the provisions of this chapter. All remedies prescribed
hereunder shall be cumulative and the use of one 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.
b.
Any person who violates any provision of this chapter shall be guilty
of a misdemeanor or an infraction.
1.
If charged as an infraction, the penalty upon conviction of such
person shall be as follows: (i) a fine not exceeding one hundred ($100.00)
dollars for a first violation; (ii) a fine not exceeding two hundred
($200.00) dollars for a second violation within one year; (iii) a
fine not exceeding five hundred ($500.00) dollars for each additional
violation within one year.
2.
If charged as a misdemeanor, the penalty upon conviction of such
person shall be imprisonment in the county jail for a period not to
exceed six (6) months, or a fine not exceeding one thousand ($1,000.00)
dollars or by both such fine and imprisonment.
[Ord. #644, § 3.9; 1958 Code § 17.27;
Ord. #97-05]
Any person aggrieved by any decision of an administrative officer
or agency with respect to the issuance or refusal to issue a license,
or the amount of a license tax, may appeal to the Council by filing
a notice of appeal with the City Clerk within fifteen (15) days of
such decision. The Council shall fix a time and place for hearing
such appeal and the City Clerk shall give notice, in writing, to such
person of the time and place of the hearing by serving it personally
or by depositing it in the United States Post Office at Albany, postage
prepaid, addressed to such person at the address appearing on his
last license or application. The findings of the Council shall be
final and conclusive and shall be served upon the applicant in the
manner prescribed above for service of notice of hearing.
[Ord. #644, § 6.5; 1958 Code § 17.28;
Ord. #93-08, § 1; Ord. #97-05]
Except as otherwise specifically provided, the terms of this
chapter shall not be deemed or construed to apply to any of the following
persons:
a.
Banks, including national banking associations, as provided in Article
XIII, Section 16, Subdivision 1 (a) of the State Constitution.
b.
Insurance companies and associations as provided by Article XIII,
Section 14 of the State Constitution.
c.
Any person whom the City is not authorized to license under any law
or constitution of the United States or the State.
The City Treasurer may require the filing of a verified statement
from any person claiming to be excluded by the provisions of this
subsection, which statement shall set forth all facts upon which the
exclusion is claimed.
