For the purposes of this title, the following words and phrases are defined as follows:
"Business"
means and includes professions, trades, occupations and all and every kind of calling carried on for profit or livelihood, except the earning of wages as an employee of another; provided, however, that an employee acting as an agent for a business shall be deemed to be conducting the business of his principal.
"Established place of business," "regular place of business" or "fixed place of business"
mean and include permanent stores, offices or places within the City where business is legally and regularly transacted from month to month in such manner as business of that nature is generally or customarily carried on and conducted and when the circumstances show an intention to be an established, fixed and continuous part of the regular and legitimate business life of the City for a period of six months or more. In no event shall a unit or group of units in a hotel, motel, rooming house, trailer rental, apartment house or similar establishment be regarded as a fixed or established place of business within the City, except the office or unit of or occupied by the manager of a business defined in this Code as an apartment house operation.
"Gross receipts"
means and includes the total amount of the sale price of all retail sales, which are subject to retail sales tax under the provisions of the laws of the state of California.
"Itinerant merchant" or "itinerant vendor"
mean and include all persons, whether principal or agent, who engage in a temporary or transient business in the City, selling or offering to sell goods, wares, merchandise or any other thing of value, with the intention of conducting such business for a period of less than six months, and who, for the purposes of such business, hires, uses or occupies any room, doorway, vacant lot, building or other place for the exhibition for sale, or sale, of goods, wares, merchandise or other thing of value. If any such place, occupied or used for such business, is rented or leased for a period of less than six months, such fact shall be presumptive evidence that the business carried on therein is a transient business, and any person so engaged shall not be relieved from the provisions of this chapter or from payment of the license taxes provided for in this title for such business by reason of any temporary association with any local dealer, trader, merchant or auctioneer. "Itinerant merchant" or "itinerant vendor" shall not include commercial travelers or selling agents selling their goods at wholesale exclusively to merchants, dealers or traders, whether selling for present or future delivery by sample or otherwise, nor to peddlers, as the same are defined in this chapter, nor to persons selling or fruits, vegetables, eggs, butter or other farm or ranch products of their own farm or dairy farm exclusively.
"Jobbing business"
means and includes every business conducted solely for the purpose of selling or offering for sale goods, wares or merchandise in job lots to wholesale merchants for resale at wholesale to the trade by the wholesale merchants.
"Manufacturer"
means and includes any person engaged in making materials, raw or partly finished, or assembling finished parts, into articles suitable for use.
"Newly established business"
means a business in existence and operation for less than three months.
"Peddler"
means and includes any person who goes from house to house, place to place, or in or along the streets within the City selling or offering to sell, barter or exchange, and making or offering to make, immediate delivery of any goods, wares, merchandise or any thing of value in possession of the peddler (except religious publications, religious newspapers or other religious periodicals) to persons other than manufacturers, wholesalers, jobbers or retailers of such commodities; provided, that a producer who furnishes directly and delivers any poultry, eggs, butter, fruit, vegetables or meat being exclusively the produce of his own garden, farm, ranch or dairy to a person in the City is not a peddler within the meaning of this chapter.
"Quarter"
means and includes a period of three calendar months. The quarters referred to in this chapter shall begin on the first day of July, October, January and April of each year. The quarter shall include fractions thereof.
"Retail business"
means and includes every business conducted for the purpose of selling or offering for sale any goods, wares or merchandise, other than as a part of a "wholesale business" or "jobbing business" as defined in this section.
"Solicitor" or "canvasser"
mean and include any person who goes from house to house or from place to place in the City, selling or taking orders for, or offering to sell or take orders for, any goods, wares, merchandise or articles for future delivery, or selling or taking orders for any service to be furnished or performed in the future at any place in the City other than a fixed place of business, or for making, manufacturing, treating or repairing any article or thing whatsoever for future delivery.
"Transient business"
means every business not conducted at a "fixed place of business" as defined in this chapter, whether or not the person conducting such transient business is or is not, a resident of the City.
"Vehicle"
means and includes every device in, upon or by which any person or property is or may be transported or drawn upon a public street or highway, except devices moved by human power or used exclusively upon stationary rails or tracks.
"Verified statement,"
or any requirement of verification as used in this chapter, means that the statement or other matter verified shall be verified by the applicant or person submitting the same under penalty of perjury in the form and in the manner required by the laws of this state for such verifications.
"Wholesale business"
means and includes every business conducted solely for the purpose of selling or offering for sale goods, wares or merchandise in wholesale lots to retailers for resale to the trade by the retailers.
(Prior Code § 15-1)
This title is enacted for the purpose of raising revenue for municipal purposes and also for the purpose of regulation of certain businesses as set forth in this title.
(Prior Code § 15-2)
Neither the adoption of this title nor its superseding of any portion of any other ordinance of the City shall in any manner be construed to affect prosecution for violation of any other ordinance committed prior to the effective date of the ordinance from which this section derives, nor be construed as a waiver of any license or any penal provision applicable to any such violation, nor be construed to affect the validity of any bond or cash deposit required by any ordinance to be posted, filed or deposited, and all rights and obligations thereunto appertaining shall continue in full force and effect.
(Prior Code § 15-3)
Except as otherwise provided in this title, license taxes in the amounts prescribed in this title are imposed upon all business transacted or carried on in the City. It is unlawful for any person to commence, transact, engage in or carry on any business in the City without first having procured a license from the City so to do, or without complying with any and all applicable regulations of this title and other related or relevant laws. Each day any such business is carried on without a license and/or without such compliance constitutes a separate violation of this title for each and every day that such business is so carried on. Such license, when issued, shall authorize the person obtaining the same to transact the business described therein at the particular locality within the City designated in the license during the term stated in the license. Pursuant to Government Code §37100, no business license shall be issued to authorize any activity in conflict with any law, whether federal, state, or local.
(Prior Code § 15-4; Ord. 2005-01, eff. 3/3/05; Ord. 2008-01, eff. 3/20/08)
A separate license must be obtained for each branch establishment or location of the business transacted and carried on and for each separate type of business in accordance with this title, at the same location, and each license authorizes the licensee to transact and carry on only the business licensed thereby at the location 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 title shall not be deemed to be separate places of business or branch establishments.
(Prior Code § 15-5)
Nothing in this title will be deemed or construed to apply to any person transacting or carrying on any business exempt from the payment of municipal corporation taxes by virtue of the Constitution or applicable statutes of the United States or of the state.
(Prior Code § 15-6(a))
The provisions of this title 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 a profit is not derived, either directly or indirectly, by any person. No license tax shall 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. No license tax shall 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 exclusively for the purposes for which such organization or association was formed and from which profit is not derived, either directly or indirectly, by such organization or association or the members thereof; provided further, however, that nothing in this section shall be deemed to exempt any such organization or association from complying with the provisions of this Code, or any ordinance of the City and regulations adopted pursuant thereto, requiring a permit from the Council or any commission or officer of the City to conduct, manage or carry on any profession, trade, calling or occupation.
(Prior Code § 15-6(b))
The provisions of this title shall not be deemed or construed to require the payment of a license tax to conduct, manage or carry on any public auction for the sale of any goods belonging to the United States, the state or the county or for the sale of property by virtue of any process issued by any court, or for the sale of property by virtue of any deed of trust, or for the bona fide sale of household goods by the owner thereof at the domicile of the owner thereof, or for the sale at auction or otherwise of merchandise or salvage from any wreck, fire or other calamity occurring in the City for the purpose of adjusting the loss sustained by reason of such fire, wreck or other calamity, or for the sale at auction or otherwise of any stock of goods by any assignee for the benefit of creditors, receivers in bankruptcy or their assignees for the purpose of liquidating and adjusting the debts and liabilities of any person having a permanent place of business in the City.
(Prior Code § 15-6(c))
Blind persons licensed by the Bureau of Vocational Rehabilitation in the State Department of Education may be permitted to operate vending stands for the sale of newspapers, periodicals, candy, chewing gum, tobacco products, picture postcards and such other articles as may be approved by the Bureau (and not otherwise prohibited by law) in the City without paying a license fee therefor. As used in this section, "blind person" means a person having not more than 10% visual acuity in the better eye with correction. Such blindness shall be certified by a licensed physician and surgeon who specializes in diseases of the eye. The Director of Finance shall issue a permit to such person upon proof of his qualifications.
(Prior Code § 15-6(e); Ord. 2017-01 § 10, eff. 3/9/17)
Every peddler, solicitor or other person claiming to be entitled to exemption from the payment of any license provided for in this chapter upon the ground that such license casts a burden upon his right to engage in commerce with foreign nations or among several states, or conflicts with the laws or regulations of the United States respecting interstate commerce, shall file a verified statement with the Director of Finance disclosing the interstate or other character of his business entitled to such exemption. Such statement shall state the name and location of the company or firm for which the orders are to be solicited or secured, name of the nearest local or state manager, if any, and his address, the kind of goods, wares or merchandise to be delivered, the place from which the same are to be shipped or forwarded, the method of solicitation or taking orders, the location of any warehouse, factory or plant within the state, the method of delivery, the names and location of the residences of the applicants, and any other facts necessary to establish such claim of exemption. A copy of the order blank, contract form or other papers used by such person in taking orders shall be attached to the affidavit for the information of the Director of Finance. If it appears that the applicant is entitled to such exemption, the Director of Finance shall forthwith issue a license to such person without payment of a license fee.
(Prior Code § 15-6(f); Ord. 2017-01 § 11, eff. 3/9/17)
(a) 
Any person claiming an exemption pursuant to Sections 4-1.06 through this section shall file a verified statement with the Director of Finance stating the fact upon which exemption is claimed.
(b) 
The Director of Finance shall, upon a proper showing contained in the verified statement, issue a license to such person claiming exemption under Sections 4-1.06 through this section without payment to the City of the license tax required by this title.
(c) 
The Director of Finance may revoke any license granted pursuant to the provisions of this section upon information that the licensee is not entitled to the exemption as provided in Sections 4-1.06 through this section.
(Prior Code § 15-6 (g), (h), (i); Ord. 2017-01 § 12, eff. 3/9/17)
Every person required to have a license under the provisions of this title shall make application for the same to the Director of Finance and pay the application fee set forth in the Schedule of Fees and Charges. The applicant shall furnish all information required to enable the Director of Finance to properly classify the business of the applicant and determine the proper license fees to be paid by such applicant, or which may be necessary for the enforcement of the provisions of this title.
(Prior Code § 15-7; Ord. 2005-01, eff. 3/3/05; Ord. 2017-01 § 13, eff. 3/9/17)
Upon the payment of the prescribed tax, the Director of Finance shall issue to such person a license which shall state on the face thereof the following:
(a) 
The name of the person to whom the license is issued and the date of issue;
(b) 
The kind or kinds of business licensed thereby;
(c) 
The place where such business is to be transacted and carried on; and
(d) 
That the license is permanent, temporary or limited and the expiration date thereof.
(Prior Code § 15-7; Ord. 2017-01 § 14, eff. 3/9/17; Ord. 2017-01 § 14, eff. 3/9/17)
A license issued as a permanent license shall remain valid so long as the required license tax payments are made within the time and in the manner required by this title.
(Prior Code § 15-7)
Notwithstanding anything to the contrary contained in this title, the Director of Finance shall not issue any new license under this title to any person where the transaction of the business licensed at the place named in the application for license would constitute a violation of any other ordinance of the City, and the Director of Finance shall not issue any transfer of any license issued under this title where the transaction of the business licensed at the place to which the license is requested to be transferred would constitute a violation of any other ordinance of the City; provided, however, that this section shall not be construed to be effective retroactively and shall not apply to or be deemed to prohibit renewal of any license previously issued under City ordinances so long as the renewal is for the transaction of business at the place named in a license lawfully issued under City ordinances previous to the effective date of the ordinance from which this section derives.
(Prior Code § 15-8; Ord. 2017-01 § 15, eff. 3/9/17)
(a) 
No license issued pursuant to this title shall be transferable; provided, that where a license is issued authorizing a person to transact and carry on a business at a particular place, such licensee may, upon application therefor and paying a fee as set forth in the Schedule of Fees and Charges, have the license amended to authorize the transacting and carrying on of such business by the same licensee under the license at some other location to which the business is or is to be moved.
(b) 
Transfer of assignment of a license in the case of any business regulated under the provisions of this title, as distinguished from being only taxed under provisions of this title, shall include the addition of new partners, joint venturers or any person to an ownership share or right to participate directly or indirectly in the earnings or control of the business; provided, however, that the terms shall not apply to the sales of shares of stock to the public.
(c) 
Any person succeeding, by purchase or otherwise, to the ownership or control of a business previously licensed under this title, shall obtain a new license therefor in his own name in the same manner as provided for a new business.
(Prior Code § 15-9; Ord. 84-1088 § 1, eff. 12/6/84; Ord. 2005-01, eff. 3/3/05)
A duplicate license may be issued by the Director of Finance to replace any license previously issued under this title which has been lost or destroyed, upon the licensee filing an affidavit attesting to such fact, and at the time of filing such affidavit, paying to the Director of Finance a duplicate license fee as set forth in the Schedule of Fees and Charges.
(Prior Code § 15-10; Ord. 84-1088 § 2, eff. 12/6/84; Ord. 2005-01, eff. 3/3/05; Ord. 2017-01 § 16, eff. 3/9/17)
Except as otherwise specifically provided in this title, every person receiving a license under the provisions of this title and carrying on a business at a fixed place of business shall keep such license posted and exhibited in some conspicuous place in his business while such license is in force. All persons receiving such a license, and not carrying on a business at a fixed place of business, as defined in this chapter, shall keep such license upon his person at all times while carrying on the business for which it was granted. Every person having a license under the provisions of this title shall produce and exhibit the same whenever requested to do so by the Director of Finance or any of his deputies or assistants. Every person or peddler who fails or refuses to post, exhibit on demand or display, as the case may be, the license required by this title shall, in addition to the penalties imposed by this chapter, have his license revoked as provided in this chapter.
(Prior Code § 15-11; Ord. 2017-01 § 17, eff. 3/9/17)
(a) 
It shall be the duty of the Director of Finance to enforce each and all of the provisions of this title, and the Police Chief shall render such assistance in the enforcement of this title as may from time to time be required by the Director of Finance or the Council.
(b) 
The Director of Finance, in the exercise of the duties imposed upon him by the provisions of this title, and acting through his deputies or duly authorized employees, shall examine or cause to be examined all places of business and all persons in the City liable to pay a license, and ascertain whether the provisions of this chapter have been complied with.
(Prior Code § 15-12; Ord. 2017-01 § 18, eff. 3/9/17)
The Director of Finance, his deputies, duly authorized employees and any police officer, shall have and exercise the power and authority to enter, free of charge, at any reasonable time, any place of business required to be licensed in this title, and to demand the exhibition of such license for the current term thereof by any person engaged or employed in the transaction of such business. Any person having such license certificate theretofore issued, in his possession or under his control, who willfully fails to exhibit the same on demand, is guilty of a misdemeanor. It shall be the duty of the Director of Finance to determine any violations of this title and to take such appropriate action with regard thereto as may be provided by the provisions of this title and other applicable laws.
(Prior Code § 15-13; Ord. 2017-01 § 19, eff. 3/9/17)
The payment of a license fee required by this title, and acceptance of the same by the City, and the issuance of a license, shall not authorize or entitle the holder of the license to conduct or carry on any business in violation of any zoning ordinance or other ordinance of the City, or any violation of any federal, state or municipal law, ordinance or regulation, regardless of the fact or municipal law, ordinance or regulation, regardless of the fact that such license may designate certain premises whereon such business is to be conducted.
(Prior Code § 15-14)
(a) 
In all cases where, under the provisions of this title, the license fee for a specified class or type of business is based upon the number of machines, chairs or articles of equipment to be maintained or used by the licensee, including but not limited to barber chairs or coin-operated vending machines, there shall be affixed to each such machine, chair or article of equipment an identification tag.
(b) 
Each such tag shall have on it information sufficient to identify the license under which such tag is issued and the license year in which issued, together with the serial number of the tag. Such tags shall be of such form, size and material and include such other information as is determined by the Director of Finance.
(c) 
If, subsequent to the issuance of any license, and prior to its expiration date, any licensee shall desire to use additional machines, chairs or equipment, he shall procure an identification tag therefor from the Director of Finance, upon payment of the additional machine, chair or article of equipment.
(d) 
It is unlawful for any person, subject to license under this title, to use or operate any such machine, chair or article of equipment in the conduct of his business without having such identification tag affixed thereto.
(e) 
In the event the licensee wishes to replace any such machine, chair or article of equipment for which a tag has been issued him, he shall report such fact to the Director of Finance, together with a request for a new tag to be affixed to the new machine, chair or article of equipment, and that the original tag be destroyed.
(Prior Code § 15-16; Ord. 2017-01 § 20, eff. 3/9/17)
The license tax rates fixed in this title shall apply only to businesses conducted at a fixed place of business in the City. As to transient businesses, the tax rate shall be the amount set out in the Schedule of Fees and Charges within this Code. Every license issued by the Director of Finance for a transient business, as defined thereon by the Director of Finance for a transient business, as defined in this chapter, shall have the word "transient" stamped or printed thereon by the Director of Finance.
(Prior Code § 15-17; Ord. 84-1088 § 4, eff. 12/6/84; Ord. 2017-01 § 21, eff. 3/9/17)
[1]
Editor's Note: Section 4-1.24 was amended by request of the City Attorney.
Every person engaging in any transient business in the City, and who has procured a license therefor, shall have the right to sell the goods, wares or merchandise or engage in the business for which the transient license was issued at a fixed place of business without procuring any additional license therefor. Every person engaging in business at a fixed place of business in the City, and who has procured a license therefor, shall have the right to deliver the goods, wares or merchandise for which such license was issued, at any place in the City, without procuring any additional license therefor. In the issuance of transient licenses and licenses for fixed places of business or regular places of business, no discrimination or distinction shall ever be made against nonresidents of the City in favor of residents, and nonresidents of the City shall be entitled to equal rights in all matters relating to the issuance of licenses.
(Prior Code § 15-18)
No bedroom of any place of business licensed, used and occupied as a hotel, inn, rooming house or boardinghouse shall, for the purposes of this chapter, ever be construed to be "fixed place of business" or a "regular place of business" for any business other than of such hotel, inn, rooming house, lodging house or boardinghouse. All persons claiming any such room of such hotel, inn, rooming house, lodging house or boardinghouse, licensed, used and occupied as such, are, for the purposes of this title, conducting a transient business, and shall be required to procure a proper transient license therefor.
(Prior Code § 15-19)
In the event that any person conducts more than one type or classification of business at any one business establishment or place of business, such person shall be issued the corresponding number of licenses. The license tax to be paid shall be computed as if one business were being conducted at such location, except that any business conducted at the place, which business is listed in this title as having a flat fixed rate, shall in every case be regarded and licensed as a separate business.
(Prior Code § 15-20; Ord. 2007-08, eff. 7/5/07)
(a) 
Where an annual license is required by this title, the term of the license shall commence from the date of the issuance or renewal of the license and shall expire on the last day of the twelfth month following the issuance or renewal of the license.
(b) 
Where a quarterly license is provided for in this title, the same shall apply to the following quarter of a year:
(1) 
First quarter: July 1st to September 30th, inclusive;
(2) 
Second quarter: October 1st to December 31st, inclusive;
(3) 
Third quarter: January 1st to March 31st, inclusive; and
(4) 
Fourth quarter: April 1st to June 30th, inclusive.
(c) 
Where a monthly license is provided for in this title, the same shall apply to a calendar month.
(d) 
Where a weekly license is provided for in this title, the same shall apply to a seven day period, beginning on Monday and ending on Sunday.
(e) 
Where a daily license is provided for in this chapter, the same shall apply to a 24 hour period beginning at two (2:00) a.m. on the following date.
(f) 
Every license issued shall become null and void at the expiration of the term for which it was issued.
(Prior § 15-21; Ord. 99-14, eff. 7/20/99)
All license fees due under the provisions of this title shall be due and payable in advance to the City in lawful money of the United States at the office of the Director of Finance. Due dates shall be as follows:
(a) 
All annual license fees shall be due and payable on the first day of the tenth month of the current license term.
(b) 
All semiannual license fees shall be due and payable on the first day of June and the first day of December of each calendar year.
(c) 
All quarterly license fees shall be due and payable on the first day of June, September, December and March of each calendar year.
(d) 
All monthly license fees shall be due and payable on the first day of each calendar month.
(e) 
All weekly license fees shall be due and payable each Monday. For the purpose of this title, "week" means a seven day period, beginning on Monday and ending on Sunday.
(f) 
All daily license fees shall be due and payable each day in advance. Daily licenses may be issued at any time for any number of days except where the number of days therefor is expressly limited by the provisions of this title or other applicable ordinances of the City.
(Prior Code § 15-22(a)—(f); Ord. 99-14, eff. 7/20/99; Ord. 2017-01 § 22, eff. 3/9/17)
(a) 
License tax payments shall be delinquent as follows:
(1) 
Annual tax payments are delinquent at five (5:00) p.m. on the last day of the license term.
(2) 
Semiannual tax payments are delinquent at five (5:00) p.m. on the last day of the first month in which the semiannual license tax is due.
(3) 
Quarterly tax payments are delinquent at five (5:00) p.m. on the last day of the first month in which the quarterly license tax is due.
(4) 
Monthly tax payments are delinquent at five (5:00) p.m. on the tenth day of the month in which the monthly license tax is due.
(b) 
In the event a license tax payment becomes delinquent, whether monthly, quarterly, semiannually or annually, a penalty of 10% of the amount of the tax shall be added thereto, and an additional penalty of 10% of the amount of the tax shall be added to the tax for each 30 days thereafter in which the tax and accumulated penalties on the tax remain unpaid; provided, however, that the total of such accumulated penalties on the tax shall not exceed the full amount of the delinquent tax.
(c) 
The penalty shall be collected and payment thereof shall be enforced in the same manner as other license taxes are collected and payment thereof is enforced; provided, however, that "paid" shall, for the purposes of this section, be held to mean and include actual receipt of payment in the office of the Director of Finance. Daily license tax payments shall be subject to a 10% penalty if not made prior to the beginning of any act or business activity required to be licensed under the provisions of this chapter. The provisions of this title for delinquencies and penalties shall not be construed in any way as affecting the liability of the person in default for prosecution on account of failure to pay his license fee as prescribed in this title.
(Prior Code § 15-23; Ord. 99-14, eff. 7/20/99; Ord. 2017-01 § 23, eff. 3/9/17)
The amount of any license tax imposed by the provisions of this title, and any and all penalties and interest for the nonpayment thereof, shall be deemed a debt due to the City from any person doing any business within the City for which a license is required by this title. Such persons shall be liable to a civil action in the name of the City as plaintiff in any court of competent jurisdiction for the amount of the license tax imposed by this chapter for such business, together with all penalties then due thereon as provided in this title, for the costs of suit, and for interest thereon in accordance with the laws of this state.
(Prior Code § 15-24)
In all cases not otherwise provided for by this Code, including but not necessarily limited to first-time City license issuance, the fee for fingerprinting and identification services by the Police Department shall be the actual cost of investigation and processing of the applicant, plus the cost of processing fingerprints to the Department of Justice, rounded off to the next highest dollar; or as fixed by the Council from time to time by resolution.
(Prior Code § 15-22(i); Ord. 82-1044 § 1, eff. 12/16/83)
New businesses requiring an annual or semiannual license, as required in this title, commenced after the due date, as referred to in this title, shall obtain a license and the license tax shall be prorated for the balance of the license period, such prorated amount to be paid in advance; provided, however, that all new businesses shall pay the sum set out in the Schedule of Fees and Charges within this Code to defray the clerical expense in issuing such license. No new businesses requiring quarterly, monthly, weekly or daily licenses shall have the taxes therefor prorated.
(Prior Code § 15-22(g))
Where any license tax has been paid pursuant to this title, and the business so licensed is thereafter discontinued, the licensee shall not be entitled to a refund for a balance of the license period.
(Prior Code § 15-22(h))
(a) 
License fees, penalties and costs collected and received by the City may be refunded as provided in this section and not otherwise.
(b) 
A refund may be allowed:
(1) 
Where the amount paid was in excess of the amount required by this title;
(2) 
Where the amount paid was not required by law;
(3) 
Where the applicant for any license or permit has not, at any time after the commencement of the period or term during which the requested license or permit would have been effective, commenced or engaged in the business or occupation or performed any act for which the license or permit was required; or
(4) 
Where the money paid was erroneously or illegally collected or received by the City through mistake, inadvertence or error of fact.
(c) 
A claim for refund must be made in writing and verified by the person who paid the sum for which claim is made.
(d) 
Upon receiving such verified claim the Director of Finance may authorize refunding of any fee paid hereunder which was erroneously paid or collected. If the claim is made on the grounds set forth under subdivision (3) of subsection (b) of this section, no refund may be made until the license or permit has been returned to the Director of Finance, if available.
(e) 
If any section of this title is repealed or amended, the Director of Finance may, in its discretion, refund a portion of the license tax paid thereunder in proportion to:
(1) 
The amount by which the tax is reduced, if such is the case; or
(2) 
The portion of the license period expired for which the tax has been paid but the entire tax repealed, if such is the case.
(Prior Code § 15-25; Ord. 2017-01 § 24, eff. 3/9/17; Ord. 2024-05, eff. 5/16/2024)
Prosecution of any person for engaging in any business without first obtaining a license therefor, or for violation of regulations of this title, shall not relieve such person from paying the license fee prescribed in this title to conduct such business, nor shall the payment of any license fee prevent a criminal prosecution or the exercise or imposition of other appropriate remedies and penalties provided for in this title for the violation of any of the provisions of this title. All remedies prescribed under this title shall be cumulative and the use of one or more remedies by the City shall not bar the use of any other remedy or remedies for the purpose of enforcing the provisions of this title.
(Prior Code § 15-26)
Unless otherwise specifically provided in this title, all requirements and regulations prescribed in this title are regulations in addition to other existing regulations and requirements imposed by the ordinances of the City or the laws of the state. No failure or omission to enforce any provision of this title at any time or for whatever cause shall constitute or be implied to constitute a waiver of any of the provisions of this title or any other applicable provisions of City ordinances or the laws of the state.
(Prior Code § 15-27)
All money collected by the Director of Finance under the terms and provisions of this title shall be paid daily to the City Treasurer, and placed in the general fund of the City, and a report of the amount thereof filed with the City Council. The Director of Finance shall keep accurate records in which shall be shown all licenses issued by him, the date thereof, to whom issued, for what purpose, the location where the same is to be carried on, the time when the license expires, the amount of license tax charged therefor, and all pertinent information.
(Prior Code § 15-28; Ord. 2017-01 § 25, eff. 3/9/17)
(a) 
If any person fails to file any required statement of gross receipts within the time prescribed, or if after demand therefor made by the Director of Finance, such person fails to file a corrected statement, the Director of Finance may determine the amount of license tax due from such person by means of such information as he may be able to obtain. In case such a determination is made, the Director of Finance shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States Post Office at Santa Maria, California, postage prepaid, addressed to the person so assessed at his last known address. The person so assessed may thereupon pay the amount specified in the notice or such amount indicated thereby over and above such amount as he may have theretofore paid.
(b) 
If the person so assessed does not pay the amount stated in the notice, as provided in subsection (a) of this section, the Director of Finance shall cause the matter to be set for hearing by the Council, and he shall give at least 10 days' notice to such person of the time and place of hearing in the manner prescribed in subsection (a) of this section for the service of notice of the amount of assessment. The Council shall consider all evidence produced, and written notice of its findings thereon, which findings shall be final and conclusive, shall be served upon the licensee in the manner prescribed in subsection (a) of this section for service of notice of the amount of assessment.
(Prior Code § 15-29; Ord. 2017-01 § 26, eff. 3/9/17)
(a) 
No statement of gross receipts shall be conclusive upon the City or upon any officer thereof as to the matters set forth in such statement, nor shall the filing of the same preclude the City from collecting by appropriate action such sum as is actually due and payable pursuant to this title. No such statement shall prejudice or limit the right of the City to fix the amount of the license tax at a greater amount in the event there is reason to believe that such business should pay a greater amount than shown by such statement, nor to recover any amount that may be ascertained to be due from such person in addition to the amount shown by such statement if it should be found to be incorrect. The Director of Finance shall fix the amount of such license in a greater amount when he has reason to believe or evidence that such statement is incorrect.
(b) 
Statements of gross receipts and each of the several items contained in them shall be subject to audit and verification by the Director of Finance, his deputies or duly authorized employees or agents of the City. Such persons are authorized to examine, audit and inspect such books and records of any licensee or applicant for a license as may be necessary in their judgment to verify or ascertain the amount of license fee due. All licensees, applicants for licenses, and persons engaged in business in the City are required to permit an examination of such books and records for the purposes set out in this section; provided, however, no audit shall be commenced under the provisions of this section prior to approval therefor by the Council.
(c) 
Whenever it appears to the Director of Finance that there is evidence of a substantial error in, or falsification of, the gross receipts as set forth in the statement, and the applicant or licensee, upon being advised thereof, fails or refuses to correct the same, the Director of Finance shall make a complete report regarding such matter to the Council. If it appears to the Council that there is reasonable cause to believe that there is such a substantial error or falsification, the Council shall direct that an audit be made.
(Prior Code § 15-30; Ord. 2017-01 § 27, eff. 3/9/17)
The information furnished or secured pursuant to the provisions of this title regarding gross receipts shall be confidential. Any unwarranted disclosure or use of such information by any officer or employee of the City shall constitute a misdemeanor and such officer or employee shall be subject to the penalty provisions of this title.
(Prior Code 15-31)
Notwithstanding anything to the contrary contained in this title, the Council by a majority vote thereof may waive the fee imposed in this title whenever the following conditions exist:
(a) 
The business concerned is to be or is being conducted upon property which such business leases from or which property is otherwise owned or controlled by the State or any political subdivision of the State; and
(b) 
The State or a political subdivision of the State requests the Council to waive the collection of the fee.
(Prior Code § 15-32)
(a) 
Upon being informed of any violation by any licensee of any provision of this title, except failure to pay an annual license tax when due, the Director of Finance shall, and in the case of failure to pay an annual license tax when due may, conduct a hearing to determine whether the violation was in fact committed. The Director of Finance shall give the licensee written notice of the date, time and place of the hearing not less than three days prior to the date thereof. The notice and any other written notice required by this section and Section 4-1.44 shall be delivered to the licensee named in the license by certified mail, addressed to the address of the place of business shown on the license.
(b) 
If, upon such hearing, the Director of Finance determines that the reported violation was in fact committed, he shall promptly thereafter notify the licensee in writing that the license is revoked.
(c) 
Any person operating any business after the fifteenth day following the date of the notice of revocation provided for in subsection (b) of this section is guilty of a misdemeanor unless within the 15 day period the person has filed written notice of appeal therefrom in the manner provided in Section 4-1.44. If, on appeal, the Council sustains the revocation, any person operating the subject business after being notified by the City Clerk of the Council action, as provided in Section 4-1.44, is guilty of a misdemeanor. No portion of the license tax may be refunded.
(Prior Code § 15-35; Ord. 2017-01 § 28, eff. 3/9/17)
(a) 
The licensee may appeal from the determination and consequent revocation of his license to the City Manager by filing written notice of such appeal with the City Clerk within not more than 15 days of the date of the notice of revocation. Within 30 days, following receipt by the City Clerk of such notice of appeal, the City Manager shall consider the appeal, at which time it shall hear and consider all pertinent information with regard thereto. The City Manager may rule on the appeal at that time or order that the matter is submitted and make its ruling within not more than 21 days thereafter.
(b) 
In ruling on such an appeal the City Manager may either: (1) affirm the determination and revocation made by the Director, (2) overrule the determination and revocation made by the Director, thereby reinstating the license revoked thereby, or (3) affirm the determination of the Director, but overrule the revocation of the license of it finds that, considering all the facts presented at that hearing, the violation occurred, but that the violation was not so grave as to require revocation of the license, and that reinstatement of the license would not appear to jeopardize the public health, safety or welfare, and may prescribe conditions to the reinstatement of the license which it deems reasonably necessary to prevent a repetition of the violation and to protect the public health, safety and welfare. Such conditions shall include the full payment of license taxes and penalties where applicable. The ruling of the City Manager shall be final and conclusive.
(Prior Code § 15-35; Ord. 2023-02 § 5, eff. 6/1/23)
Any person aggrieved or dissatisfied by any decision of the Director of Finance with respect to the issuance or refusal to issue a license, as required by this title, may within 15 days of being informed either in person or in writing of the decision of the Director of Finance, file with the City Clerk a notice of appeal to the City Manager, stating the reasons why he feels such decision is in error. The City Manager shall consider such appeal within thirty (30 days following the filing of the notice of appeal. The City Manager may rule on the appeal or order the matter submitted and make its ruling within not more than 21 days thereafter. The City Manager may: (a) affirm the decision of the Director, or (b) overrule the decision of the Director and make such order as it deems appropriate in view of all the matters presented before it at the hearing. The ruling of the City Manager shall be final and conclusive.
(Prior Code § 15-36; Ord. 2017-01 § 29, eff. 3/9/17; Ord. 2023-02 § 5, eff. 6/1/23)
(a) 
In the event any tax payment due under the provision of this title becomes delinquent, the Director of Finance shall notify the licensee, in writing, that the license has expired, that any attempt to operate the business under the license is in violation of this title, and that the license is to be returned to the Director of Finance or, alternatively, the license tax and penalties fully paid, on or before the fifth day following the date of mailing of the notice. If the licensee fails or refuses to return the license or, alternatively, to pay the tax and penalties in full, in accordance with the notice, and the Director of Finance has reasonable cause to believe the business continues to be conducted, the Director shall initiate such proceedings as may be required to enforce the provisions of this chapter.
(b) 
The notice required by this section shall be served upon the licensee personally, or by United States mail, addressed to the licensee at the address stated by him to be his mailing address in his license application.
(c) 
It is unlawful for any person to post or exhibit, or permit to be posted or exhibited, any license which has expired or which has been revoked as provided in this chapter.
(Prior Code § 15-37; Ord. 2017-01 § 30, eff. 3/9/17)
Any person violating any of the provisions of this title, or knowingly or intentionally misrepresenting to any officer or employee of this City any material fact in procuring or meeting the requirements of any license or permit provided for in this title, is guilty of a misdemeanor.
(Prior Code § 15-33)
The conduct of any business within the City in violation of any of the terms of this title is found and declared to be a public nuisance, and the City Attorney is authorized to proceed by all appropriate legal proceedings to enjoin the continued operation of such business.
(Prior Code § 15-34)