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For the purposes of this chapter, unless otherwise apparent from the content, the following words and phrases as used in this chapter are defined as follows.
(A) “Business” means professions, trades, occupations and all and every kind of calling, whether or not carried on for profit.
(B) “Certified farmers’ market” means location(s) (i) established in accordance with local ordinances, where California farmers may transport and sell to the public California agricultural products that they produce, that are exempt from the established grade, size, labeling, packaging and other such requirements for fruits, nuts, and vegetables, and (ii) operated in accordance with the California Food and Agricultural Code §§ 47004 to 47005.3.
(C) “Certified farmers’ market operator” means any person responsible for generally operating a certified farmers’ market and who accepts a fee for the privilege of certified farmers’ market vendors offering merchandise for sale.
(D) “Certified farmers’ market vendor” means any person offering California agricultural products they produced.
(E) “Collector” means the City’s Finance Director, or other city officer charged by the City Manager with the administration of the provisions of this chapter.
(F) “Employee” shall mean any person engaged or employed by any business in which the business withholds, or is required to withhold, compensation for the purpose of paying state or federal taxes as required by the Franchise Tax Board or Internal Revenue Service.
(G) “Gross receipts” means the total of amounts actually received or receivable from sales and the total amounts actually received or receivable for the performances of any act or service, or whatever nature it may be, for which a charge is made or credit allowed, whether or not such act or service is done as a part of or in connection with the sale of materials, goods, wares or merchandise. Included in “gross receipts” are all receipts, cash, credits and property of any kind of nature, without any deduction therefrom on account of the cost of the property sold, the cost of materials used, labor or service costs, interest paid or payable or losses or other expenses whatsoever. Excluded from “gross receipts” shall be the following:
(1) Cash discounts allowed and taken on sales;
(2) Credit allowed on property accepted as part of the purchase price and which property may later be sold;
(3) Any tax required by law to be included in, or added to, the purchase price and collected from the consumer or purchaser;
(4) The part of the sale price of property returned by purchasers upon rescission of the contract of sale as is refunded, either in cash or by credit;
(5) Amounts collected for others where the business is acting as an agent or trustee to the extent that such amounts are paid to the persons for whom collected, provided the agent or trustee has furnished the Collector with the names and addresses of such other persons and the amounts paid to them;
(6) Such portion of the receipts of a general contractor which represent payment to subcontractors; provided such subcontractors are licensed pursuant to the provisions of this chapter, and provided the general contractor furnishes the Collector with the names and addresses of the subcontractors and the amounts paid each subcontractor;
(7) Receipts of refundable deposits, except that refundable deposits forfeited and taken into the income of the business shall not be excluded;
(8) As to a retail gasoline dealer, a portion of his or her receipts from the sale of motor vehicle fuels equal to the motor vehicle fuel license taxes imposed by, and previously paid pursuant to, the provisions of the California Revenue and Taxation Code, Division 2, Part 2;
(9) As a retail gasoline dealer, the special motor fuel taxes imposed by the provisions of 26 USC 4041 if paid by the dealer or Collector by him or her from the consumer or purchaser; and
(10) Uncollectible charge-offs.
(H) “Person” means any domestic and foreign corporation, association, joint venture syndicate, joint stock corporation, partnership or every kind, club, firm, organization, Massachusetts trust, business trust, common law trust, society and natural persons transacting and carrying on any business in the city other than as an employee.
(I) “Sale” means the transfer, in any manner or by any means whatsoever, of title to property for a consideration; the serving, supplying or furnishing for a consideration of any property; and a transaction whereby the possession of property is transferred and the seller retains the title as security for the payment of the price. The definition shall not be deemed to exclude any transaction which is or which, in effect, results in a sale within the contemplation of law, including the Uniform Commercial Code of the State.
(J) “State” means the State of California.
(K) “Swap meet” means a business location in which space is offered to swap meet vendors for the purpose of offering new or used merchandise, articles or any other items of value for sale or exchange and a fee is charged, payable to the swap meet operator thereof, either in the form of a charge for the privilege of swap meet vendors offering such merchandise, articles or other items for sale or exchange at such location or for general admission by the public to such location or both.
(L) “Swap meet operator” means any person responsible for generally operating a swap meet and who accepts a fee for the privilege of swap meet vendors offering merchandise, articles or other items of value for sale or exchange, for general admission by the public to the same or both.
(M) “Swap meet vendor” means any person offering new or used merchandise, articles or any other items of value for sale or exchange as part of a swap meet.
(N) “Sworn statement” means an affidavit sworn to before a person authorized to take oaths or a declaration or certification made under penalty of perjury.
(`78 Code, § 5.02.020.) (Ord. 3018 § 1, 2009; Ord. 2222 §§ 1, 2, 3; 1994.)
It is unlawful for any person to transact, perform, engage in and carry on any business, trade, profession, calling or occupation in the city without first having procured a business license under this chapter to do so, paying the tax prescribed in this chapter and having complied with any and all applicable provisions of this chapter, including rules and regulations adopted by the appropriate authority to implement this chapter. The provisions of this section shall not be construed to require any person to obtain a license prior to doing business within the city if such requirement conflicts with applicable laws of the United States or of the state. Persons not so required to obtain a license prior to doing business within the city shall nevertheless be liable for the payment of the taxes imposed by the provisions of this chapter.
(`78 Code, § 5.02.030.)
Upon a person making application for the first license to be issued pursuant to the provisions of this chapter or for a newly established business, such person shall furnish to the Collector a sworn statement, upon a form provided by the Collector, setting forth the following information:
(A) The exact nature or kind of business for which a license is requested;
(B) The place or places where such business is to be carried on, and if the business is not to be carried on at any permanent place of business, the place of residence of each natural person having an ownership interest in the business or the main business address of any nonnatural person who has such an ownership interest;
(C) In the event the application is made for the issuance of a license to a person doing business under a fictitious name, the name and place of residence of the natural person or persons having ownership interests in the business or the name of any nonnatural person who has an interest in the business and its main business address;
(D) In the event the application is made for the issuance of a license to a corporation or a partnership, the names and places of residence of the officers or partners thereof;
(E) In all cases where the amount of the license tax to be paid is measured by gross receipts, such information as may be required by the Collector to enable him or her to determine the amount of the license tax to be paid by the applicant; and
(F) Any further information which the Collector may require to enable him or her to issue the type of license applied for. If the application is by a person other than a natural individual, it shall be signed and submitted only by a person having the authority of the applicant to do so.
(`78 Code, § 5.02.040.)
(A) Every person required by the provisions of this chapter to have a license shall make application for such license to the Collector, as provided in this chapter; upon the payment of the prescribed license tax, the Collector shall issue to such person a written license, which shall include the following information:
(1) The business licensed;
(2) The place or places where such business is to be transacted and carried on;
(3) The address for receipt of business license tax renewal notices, if different than the place where the business is to be transacted in the city;
(4) The date of the expiration of such license; and
(5) Such other information as may be necessary for the enforcement of the provisions of this chapter.
(B) If the amount of the license tax to be paid by the applicant is measured by gross receipts, the applicant shall estimate the gross receipts subject to taxation under this chapter for the period to be covered by the license to be issued. The estimate, if accepted by the Collector as reasonable, shall be used in determining the amount of license tax to be initially paid by the applicant; provided, however, the amount of the license tax so determined shall be tentative only, and such person shall, within 30 days after the expiration of the period for which such license was issued, furnish the Collector with a sworn statement, upon a form furnished by the Collector, showing his or her gross receipts during the period of such license, and the license tax for such period shall thereafter be finally ascertained and paid in the manner provided in this chapter for the ascertaining and paying of renewal license taxes for other businesses, after deduction from the payment found to be due the amount paid at the time such first license was issued.
(C) The Collector may grant, upon written request of the licensee, a reasonable extension of time to furnish such statement.
(D) The Collector shall not issue to any such person another license for the same or any other business until such person has furnished to the Collector the sworn statement and paid the license tax required by the provisions of this chapter.
(`78 Code, § 5.02.050.)
(A) Appeals - filing. Any person claiming to be aggrieved by a decision of the Collector with respect to the issuance, renewal or refusal to issue or renew the license required by the provisions of this chapter may appeal to the City Council by filing a written notice of appeal with the City Clerk. The appellant shall state in the notice the factual and legal grounds, if any, in support of his or her appeal.
(B) Hearings - notice. The City Clerk shall thereupon fix the time and date for the City Council’s hearing such appeal, which date shall not be earlier than ten days from the date the notice of appeal was filed. The City Clerk shall give notice to such person of the time, date and place of the hearing by serving him or her personally or by depositing the notice in the United States post office at Corona, California, postage prepaid, addressed to such person at his or her last known address.
(C) Hearings - determinations. The Council shall hear the appellant and the Collector. It may hear any other person. After the hearing is concluded, the Council shall determine the appeal, and such determination is final. No such determination shall conflict with any substantive provision of this chapter.
(`78 Code, § 5.02.060.)
A separate license shall be obtained for each location in the city where a particular business is or is to be transacted and carried on. A separate license shall be obtained for each separate type of business operating at the same location in the city. Each such license shall authorize the licensee to transact and carry on only the business licensed thereby at the location or in the manner designated in such license; provided, however, warehouses, storage yards and distributing plants used in connection with and incidental to a business licensed pursuant to the provisions of this chapter shall not be deemed to be separate locations of a single business or a separate type business; and provided further, any person conducting two or more different types of business at the same location and under the same management, or at different locations but which businesses have a single or integrated system of bookkeeping and financial records, may, at his or her option, pay only one tax calculated on the sum of the gross receipt of all such businesses under that schedule which applies to that type of business of such person which requires the greatest percentage payment on such gross receipts, except that a license tax of no less than $15 for each location shall be paid upon the issuance of the license.
(`78 Code, § 5.02.070.)
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