ARTICLE I. BUSINESS TAX CERTIFICATES
DIVISION 1. GENERAL PROVISIONS
11-1. Definitions
11-2. Purpose
11-3. Payment of other business taxes
11-4. Business tax certificate required
11-5. Multiple tax certificates; branch establishments
11-6. Evidence of conducting business
11-7. Apportionment of tax
11-8. Exemption procedure
11-9. Exempt organizations, activities, persons
11-10. Application
11-11. Information on tax certificate; identification stickers
11-12. Renewal of tax certificate
11-13. Amendment
11-14. Financial information; audit and examination
11-15. Information confidential
11-16. Determination of business tax
11-17. Extensions of time for filing sworn statement or application
11-18. Nontransferability
11-19. Duplicate business tax certificates
11-20. Posting and carrying business tax certificate
11-21. Time for payment
11-22. Delinquency; penalties; installment payments
11-23. Refund for overpayment
11-24. No refund on cessation of business
11-25. Suspension; revocation; notice
11-26. Appeal
DIVISION 2. RATES
11-30. Definitions
11-31. Vending machine lessor, retail sales, small home business and general business
11-32. Entertainment
11-33. Wholesalers
11-34. Manufacturers and transporters
11-35. Food markets, dealers in vehicles and equipment
11-36. Professions, occupations and services
11-37. Contractors
11-38. Public utilities
11-45. Business tax certificate to peddle food; public health permit required
11-46. Business tax certificate and vendor permit to peddle, solicit or canvass in residential area; fingerprint report required
11-47. Employment of minors
11-48. Time restrictions on peddling, canvassing, and soliciting in residential areas
11-49. Request for hearing by applicant
11-50. Revocation or modification of vendor permit
DIVISION 4. RULES AND ENFORCEMENT
11-55. Rules and regulations
11-56. Enforcement
11-57. Tax and penalty deemed debt to city
11-58. Remedies cumulative
11-59. Punishment
ARTICLE II. ALARM SYSTEMS
DIVISION 1. SECURITY ALARMS (POLICE)
11-63. Security alarms: definitions
11-64. Duties
11-64.1. Security alarm business duties
11-64.2. Alarm agent duties
11-64.3. Alarm user duties
11-64.4. Alarm user duties imposed jointly and severally
11-64.5. Business tax certificates
11-65. Silent or audible alarm presumption
11-66. No duty to respond
11-67. Exemptions
11-68. Prohibited acts
DIVISION 2. ALARM SYSTEM PERMITS
11-69. Alarm system permit required
11-70. Security alarm application; fees; appeals
11-70.1. Security alarm application
11-70.2. Permit issuance or denial
11-70.3. Right to appeal
11-70.4. Appeal procedure
11-70.5. Change in application information
DIVISION 3. SECURITY ALARM SYSTEM STANDARDS
11-71. Security alarm system standards
11-71.1. Deactivation of audible alarm
11-71.2. Emergency power supply
11-71.3. Automatic dialing device
11-71.4. Audible alarms
11-71.5. Activation of alarms
DIVISION 4. EXCESSIVE FALSE ALARMS
11-72. Excessive false alarms prohibited
11-73. Fees and penalties for excessive false security alarms
11-74. False alarm notices; bills for fines and fees; hearing
11-74.1. False alarm notices
11-74.2. Bills for fines, fees, and penalties; hearing
DIVISION 5. SUSPENSION OR REVOCATION OF SECURITY ALARM PERMIT
11-75. Suspension or revocation of security alarm permit; procedures
11-75.1. Suspension or revocation of security alarm permit
11-75.2. Notice and hearing
11-75.3. Duties after suspension or revocation
DIVISION 6. ENFORCEMENT
11-75.4. Collection of civil debt
DIVISION 7. CONFIDENTIALITY
11-76. Confidentiality
DIVISION 8. GOVERNMENT IMMUNITY
11-77. Government immunity
DIVISION 9. FIRE ALARMS
11-78. Purpose
11-79. Fire alarms: definitions
11-80. Notification of fire alarm system
11-81. Fire alarm system approval
11-82. Fire alarm inspection, testing, and maintenance
11-83. Fire alarm activation; response
11-84. Nuisance fire alarms
11-85. Fire alarm service fees and fines
11-86. Remedies and penalties
11-87. Appeals
11-88. Fire alarm system return to service
11-89. Exemptions
11-90. Confidentiality
11-91. Government immunity
ARTICLE III. ARCADES
11-130. Definitions
11-131. Arcade permit not required
11-132. Facility requirements
11-133. Operating standards
ARTICLE IV. DANCE PERMIT PROCEDURES
11-140. Purpose
11-141. Applications
11-142. Investigation and report
11-143. Issuance of permit
11-144. Notice of corrective action
11-145. Taking corrective action
11-146. Denial of permit
11-147. Hearing officer
11-148. Request for hearing by applicant
11-149. Form and content of applicant's request for hearing
11-150. Setting hearings; notice
11-151. Conduct of hearings
11-152. Decision
11-153. Judicial action
11-154. Revocation or modification
11-155. Reapplication
11-156. Effective date of permit
11-157. Duration and renewal
11-158. No transfer
11-159. Display of permit
ARTICLE V. DANCES
11-170. Definitions
11-171. Dance permit required
11-172. Term; fees
11-173. Exceptions
11-174. Security
11-175. Conditions
11-176. Hours of dance
11-177. Minors
11-178. Termination by police chief
ARTICLE VI. ENTERTAINMENT
11-185. Definitions
11-186. Entertainment permit not required
11-187. Conditions
11-188. Termination by police chief
ARTICLE VII. FILMING
11-200. Permit required; business tax certificate required
11-201. Exemptions from permit requirements
11-202. Designated liaison
11-203. Standardized permit application form
11-204. Expedited process
11-205. Maximum time requirements for issuance
11-206. Permit riders
11-207. Concurrent jurisdiction
11-208. Fees
11-209. Insurance, indemnity and bond
11-210. Revocation
ARTICLE VIII. PERMITS TO SELL FIREARMS
11-220. Firearm sales permit required; business tax certificate required
11-221. Application
11-222. Investigation of applicant
11-223. Suspension, revocation or modification of permit
11-224. Request for hearing
11-225. Hearings; notice
11-226. Conduct of hearings
11-227. Decision
11-228. Judicial action
ARTICLE IX. MASSAGE
11-232. Definitions
11-233. Massage therapy certificate required; renewal of massage establishment and technician permits; technician identification badges required; fees
11-234. Exemptions
11-235. [Reserved]
11-236. [Reserved]
11-237. Business tax certificate required; denial, revocation, restriction, or suspension of business tax certificate
11-238. Registration and notification requirements
11-239. Hours of operation
11-240. Prohibited advertising practices
11-241. Minors
11-242. Physical facility and building code requirements - state certified massage businesses or establishments
11-243. Physical facility and building code requirements - city licensed massage businesses or establishments
11-244. Health and safety requirements
11-245. Attire and physical hygiene requirements
11-246. Inspections
11-247. Owner and/or operator responsibility
11-248. Persons using alcohol or drugs prohibited
ARTICLE X. POOL HALLS
11-250. Definitions
11-251. Pool hall permit not required
11-252. Conditions
11-253. Hours of operation
ARTICLE XI. TAXICABS
11-260. Purpose
11-261. Definitions
11-262. Taxicab permits required; fees
11-263. Application for taxicab permit
11-264. Controlled substance and alcohol testing program
11-265. Grant or denial of taxicab application
11-266. Notice to applicant
11-267. Request for hearing by applicant
11-268. Conditions of taxicab operator permit
11-269. Conditions of taxicab driver permit
11-270. Annual permit renewal
11-271. Revocation, suspension or modification of taxicab permit
ARTICLE XII. JOLLY JUMPS
11-280. Purpose
11-281. Definitions
11-282. Permit required; penalties
11-283. Application for permit
11-284. Permit conditions
11-285. Parks available for jolly jumps; daily limit
ARTICLE XIII. CERTIFIED UNIFIED PROGRAM AGENCY
DIVISION 1. UNIFIED PROGRAM GENERAL PROVISIONS
11-300. Purpose
11-301. Definitions
11-302. Implementation of the unified program
11-303. Unified program facility permit required
11-304. Scope of unified program facility permit
11-305. Unified program facility permit fees
11-306. Terms of unified program facility permit
11-307. Late payment surcharges
11-308. One-time processing fee
11-309. Denial, suspension, or revocation of unified program facility permit or permit element
DIVISION 2. HAZARDOUS WASTE CONTROL
11-315. Purpose
11-316. Hazardous waste facility permit required
11-317. Hazardous waste facility permit fees
DIVISION 3. HAZARDOUS WASTE ON-SITE TREATMENT
11-325. Hazardous waste on-site treatment permit required
11-326. Hazardous waste on-site treatment permit fees
DIVISION 4. HAZARDOUS MATERIALS RELEASE RESPONSE PLANS AND INVENTORY
11-335. Purpose
11-336. Hazardous materials business plan fees
11-337. Reporting of carbon dioxide compressed gas
11-338. Compressed gas cylinder exemption
11-339. Compressed air and oxygen exemption
11-340. Risk management plan fees
DIVISION 5. UNDERGROUND STORAGE OF HAZARDOUS SUBSTANCES
11-345. Purpose
11-346. Underground storage tank permit fees
11-347. Re-inspection fee
11-348. Installation, repair, replacement, modification, or closure permit required
DIVISION 6. ABOVEGROUND STORAGE OF PETROLEUM
11-355. Purpose
11-356. Aboveground storage tank permit required
11-357. Aboveground storage tank fees
11-358. Aboveground storage tank closure permit required
ARTICLE XIV. TOBACCO RETAILERS
11-370. Definitions
11-371. Tobacco retailer permit required; compliance with other laws
11-372. Term; fees
11-373. Restrictions
11-374. Sale of flavored tobacco products prohibited
11-375. Tobacco products pricing and packaging
11-376. Permit application procedures
11-377. Issuance of a permit
11-378. Permit renewal and expiration
11-379. Permits nontransferable
11-380. Fee for permit
11-381. Modification, suspension, or revocation of permit
11-382. Tobacco retailing without a permit
11-383. Enforcement
11-384. Severability
ARTICLE XV. RESERVED
ARTICLE XVI. CANNABIS BUSINESS TAX
11-410. Title
11-411. Authority and purpose
11-412. Intent
11-413. Definitions
11-414. Tax imposed
11-415. Reporting and remittance of tax
11-416. Payments and communications - timely remittance
11-417. Payment - when taxes deemed delinquent
11-418. Notice not required by city
11-419. Penalties and interest
11-420. Refunds and credits
11-421. Refunds and procedures
11-422. Personal cultivation not taxed
11-423. Administration of the tax
11-424. Appeal procedure
11-425. Enforcement - action to collect
11-426. Apportionment
11-427. Constitutionality and legality
11-428. Audit and examination of premises and records
11-429. Other licenses, permits, taxes, fees or charges
11-430. Payment of tax does not authorize unlawful business
11-431. Deficiency determinations
11-432. Failure to report - nonpayment, fraud
11-433. Tax assessment -notice requirements
11-434. Tax assessment - hearing, application, and determination
11-435. Relief from taxes - disaster relief
11-436. Conviction for violation - taxes not waived
11-437. Violation deemed misdemeanor
11-438. Severability
11-439. Remedies cumulative
11-440. Amendment or repeal
ARTICLE XVII. COMMERCIAL CANNABIS ACTIVITY
11-450. Purpose and intent
11-451. Legal authority
11-452. Commercial cannabis activities prohibited unless specifically authorized by this article
11-453. Compliance with State and local laws
11-454. Definitions
11-455. Cannabis employee permit required
11-456. Maximum number and type of authorized commercial cannabis businesses permitted
11-457. Commercial cannabis business permit; application procedure
11-458. Persons prohibited from holding a license or employee work permit
11-459. Expiration of commercial cannabis business permits
11-460. Revocation of permits
11-461. Renewal of commercial cannabis business permits
11-462. Effect of State license suspension, revocation, or termination
11-463. Appeals
11-464. Appeal of decision of city manager or planning commission
11-465. Appeal hearing
11-466. Appeal of decision of community development director
11-467. Change in location; updated registration form
11-468. Transfer of cannabis business permit
11-469. City business tax certificate
11-470. Building permits and inspection
11-471. Certification from the community development director
11-472. Right to occupy and to use property
11-473. Location and design of cannabis businesses
11-474. Limitations on city’s liability
11-475. Cannabis delivery from outside the city
11-476. Records and recordkeeping
11-477. Operational standards
11-478. Restriction on alcohol and tobacco sales
11-479. Fees and charges
11-480. Miscellaneous operating requirements
11-481. Other operational requirements
11-482. Operating requirements for testing laboratories
11-483. Operating requirements for distributors
11-484. Operating requirements for cannabis manufacturing: edibles and other cannabis products; sale or distribution of edible and other cannabis products
11-485. Operating requirements for retail facilities
11-486. Operating requirements for retailers with delivery service
11-487. Operating requirements for cultivators
11-488. Promulgation of regulations, standards and other legal duties
11-489. Community relations
11-490. Permit holder responsible for violations
11-491. Inspection and enforcement
11-492. Compliance with State regulations
11-493. Violations declared a public nuisance
11-494. Each violation a separate offense
11-495. Penalties
11-496. Remedies cumulative and not exclusive
ARTICLE I. BUSINESS TAX CERTIFICATES
DIVISION 1. GENERAL PROVISIONS
For the purposes of this article, the following words shall have the following meanings:
(A) ANNIVERSARY MONTH - The month in which a business first applied for a business tax certificate from the city. For those businesses in which the original anniversary month cannot be determined, the city shall assign an anniversary month and that date shall be the anniversary month for purposes of this article.
(B) BRANCH ESTABLISHMENT - A separate location of the same business for which a business tax certificate is obtained.
(C) BUSINESS - Professions, trades and occupations and every kind of calling, whether or not carried on for profit, not including the performance of a governmental function by a public agency.
(D) BUSINESS TAX SCHEDULE - The schedule of taxes and fees applied to businesses pursuant to this chapter, enacted or revised by resolution of the city council.
(E) CITY - The City of Oxnard.
(F) COLLECTOR - The assistant city treasurer or designee.
(G) COST OF OPERATIONS - The total amount expended for conducting a business within the city, including, but not limited to, wages, salaries, benefits, bonuses, leases and rentals for equipment and facilities, utilities, telephone, maintenance and general overhead expenses.
(H) EMPLOYEE - Any person engaged in conducting any business and earning regular wages or salary or directly participating in the profits of the business, including, but not limited to, owners, any member of an owner's family, proprietors, officers, directors, partners, managers, operators, trustees, trustors, beneficiaries, associates, salespeople, solicitors and joint venturers, but not including independent contractors.
(I) FIXED PLACE OF BUSINESS - A store, office or place, with a person or persons who are regularly in charge, where business is regularly conducted from day to day, week to week, for a period of six months or more, not including lodging rooms or places used temporarily, or not equipped with furniture, equipment and stock in trade customary to the particular business, but including a residence if the business is conducted from such residence in compliance with the city code and other laws.
(J) GROSS RECEIPTS - The total of amounts actually received or receivable from sales or for the performance of any act or service 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, including all receipts, cash, credits and property of any kind or 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, but not including the following:
(1) Cash discounts allowed and taken on sales;
(2) Credits 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) Such 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 those for whom collected and the agent or trustee has furnished the collector with the names and addresses of such persons and the amounts paid to them;
(6) That portion of the receipts of a general contractor which represent payments to subcontractors, provided that such subcontractors that do business in the city are licensed and 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 other than refundable deposits forfeited and taken into income of the business;
(8) As to a real estate agent or broker, the sales price of real estate sold for the account of others except that portion that represents commission or other income to the agent or broker;
(9) As to a retail gasoline dealer, a portion of receipts from the sale of motor vehicle fuels to the motor vehicle license tax imposed by and previously paid under the Cal. Rev. and Tax. Code; and
(10) As to a retail gasoline dealer, the special motor fuel tax imposed by federal law if paid by the dealer or collected by the dealer from the consumer or purchaser.
(K) INDEPENDENT CONTRACTOR - Any person engaged to aid in the business of another person and compensated through commission or in any manner other than regular wages or salary or direct participation in the profits of the business.
(L) PERSON - Any agent, receiver, administrator, executor, assignee, trustee in bankruptcy, trust, estate, firm, partnership, joint venture, club, association, company, joint stock company, business trust, domestic or foreign corporation, syndicate, society, any group of individuals acting as a unit, whether mutual, cooperative, fraternal, non-profit or otherwise, and an individual or natural person who is 18 years of age or older, not including an employee, and not including the city.
(M) PUBLIC AGENCY - The United States, the State, a county, a city, a county and a city, a public authority, a public district, and any other political subdivision of the State.
(N) SALE - The transfer, in any manner or by any means, of title to real or personal property for consideration, or the serving, supplying, or furnishing for consideration of any property, including a transaction whereby the possession of property is transferred and the seller retains the title as security for the payment of the price, including any transaction that is or that, in effect, results in a sale within the law.
(O) SWORN STATEMENT - An affidavit sworn to before a person authorized to take oaths, or a declaration or certification made under penalty of perjury.
(`64 Code, Sec. 16-1) (Ord. No. 2456, 2804, 2838, 2977)
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