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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)
Any person required to pay a business tax for conducting a business under this chapter shall not be relieved from the payment of any business tax for the privilege of conducting such business required under any provision of the code or any other ordinance or regulation of the city.
(`64 Code, Sec. 16-3) (Ord. No. 2456, 2838)
(A) Any person conducting a business within the city shall obtain a business tax certificate and pay a business tax and the following business tax fees when applicable: an application fee, a renewal fee, an amendment fee, a duplicate tax certificate fee, a duplicate sticker fee and a fingerprint report fee. The amount of the business tax and the fees shall be set in the business tax schedule. The amount of the fees shall not exceed the city's actual cost of processing applications, renewals, amendments, duplicate business tax certificates, duplicate stickers and fingerprint reports.
(B) This article applies to any business conducted within the city, regardless of whether the business is conducted from a fixed or other place of business or outside of the city.
(`64 Code, Sec. 16-4) (Ord. No. 2456, 2838)
(A) A person shall obtain a separate business tax certificate for each separate type of business conducted at the same or different locations.
(B) Notwithstanding subsection (A) of this section, any person conducting two or more types of businesses at the same location or at different locations, which businesses are under the same management and are all taxable herein on gross receipts, whether optionally or otherwise, and which use a single set or an integrated set of books and records, may, at his/her option, pay only one business tax calculated on all gross receipts of the type of businesses under the schedule that applies to the business of such person that requires the highest percentage payment on such gross receipts. In such case, such person shall obtain a business tax certificate for each branch establishment or location.
(C) A person shall obtain a business tax certificate for each branch establishment of the same business.
(D) A person shall conduct only the business for which a business tax certificate is obtained at the location and in the manner stated in such business tax certificate.
(`64 Code, Sec. 16-5) (Ord. No. 2456, 2838)
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