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(A) Nothing in this article shall be deemed or construed to apply to any person, business or activity exempt by virtue of the Constitution, statutes or law of the United States or the State from the requirement to obtain a business tax certificate or pay a business tax or an application, renewal, amendment or duplicate business tax fee.
(B) In addition, the following organizations, activities and persons are exempt from certain provisions of this article, as follows:
(1) Non-profit organizations - An institution or organization that is exempt from the payment of federal income taxes under Subchapter F, commencing with Section 501 of Chapter 1 of Subtitle A of the Internal Revenue Code of 1986, as amended from time to time, or that is exempt from the payment of State income taxes under Cal. Rev. and Tax. Code, Chapter 4, commencing with Section 23701, of Part 11 of Division 2, as amended from time to time, shall register such institution or organization with the collector and is exempt from the requirements imposed by this article to obtain a business tax certificate and pay business taxes. However, persons who peddle, solicit or canvass for such institutions or organizations shall comply with applicable requirements imposed by division 3 of this article.
(2) Benefit, charitable and non-profit activities - Any entertainment, dance, concert, exhibition or lecture from which the total receipts are to be donated to a non-profit institution or organization described in subsection (1) of this section, to the State, the county, the city or to any church or school, is exempt from the requirements imposed by this chapter to obtain a business tax certificate and pay business taxes, provided that profit, other than wages paid to employees of such institutions or organizations, is not derived from such activity, either directly or indirectly, by any person. However, persons who peddle, solicit or canvass for such institutions or organizations shall comply with applicable requirements imposed by division 3 of this article. The exemption set out in this subsection shall not apply to persons employed to promote benefit, charitable and non-profit activities.
(3) Persons of limited income -
(a) Any person who receives social security retirement benefits or any other type of retirement benefits and whose income from any business does not exceed the limits established by the laws of the United States and administered by the Social Security Administration that determine whether such person qualifies for full social security retirement benefits, is exempt from the requirements imposed by this article to obtain a business tax certificate and pay business taxes.
(b) However, such a person shall provide the collector with a list of any independent contractors hired by such person, and such persons who peddle, solicit or canvass shall comply with applicable requirements imposed by division 3 of this article.
(4) Persons paying location use fees - Any person who has paid location use fees to the city is exempt from the requirements imposed by this article to obtain a business tax certificate and pay business taxes for the same activity.
(5) Disabled veterans - Any person applying for a business tax certificate pursuant to Cal. Bus. and Prof. Code, Sections 16001 or 16001.5, to distribute circulars or to hawk, peddle and vend any goods, wares or merchandise owned by such person, except spirituous, malt, vinous or other intoxicating liquor, is exempt from the requirement to pay the business tax, business tax application, renewal, amendment and duplicate business tax certificate fees, and the fingerprint report fee, but is subject to the following requirements:
(a) Every applicant must furnish a certificate of physical disability to obtain a livelihood by manual labor, executed by a qualified physician; a certificate of honorable discharge or honorable relief from the military, naval or air service of the United States; and proof of residence in the State.
(b) A business tax certificate when issued is subject to the following conditions:
(i) The business tax certificate is nontransferable and for the exclusive use of the certificant.
(ii) A business tax certificate found in the possession of one other than the certicant shall be surrendered to the collector and canceled, and neither the certificant nor the holder thereof shall thereafter be entitled to hold a business tax certificate under this subsection.
(iii) The certificant must identify himself/herself whenever required to so by a police officer or a tax inspector of the city or the collector.
(iv) Whenever the certificant uses any wagon, cart, tray, basket or other vehicle or receptacle in vending any goods, wares or merchandise, the business tax certificate shall be carried in a tax certificate holder attached to such vehicle or receptacle and in plain view.
(6) Certain independent contractors hired by the city - Any person hired by the city as an independent contractor to provide babysitting services; to perform artistic demonstrations or give other performances; to provide classes in art, dance, crafts, cooking, sports, music, fitness, or dog obedience; to give lectures, readings, gallery talks, or workshops; or to officiate at city-owned locations are exempt from the requirements imposed by this article to pay business taxes for any fiscal year in which the city does not pay such person more than $2,400 for such services; provided, however, that this exemption shall apply only to income received from the city and not to income from any other source.
(7) Persons presenting events at the Performing Arts Theater - Any person who presents an event, program or performance at the Performing Arts Theater of the Performing Arts and Convention Center is exempt from the requirements imposed by this article to obtain a business tax certificate and pay business taxes for an itinerant show based on such program or performance; provided, however, that this exemption shall apply only to such event, program or performance and the income therefrom and not to any other business conducted in the city or income therefrom; and further provided that this exemption does not apply to any business tax certificate or business tax required for the business of promoting such an event, program or performance.
(8) Physicians occasionally providing services at St. John's Regional Medical Center - Physicians, surgeons and doctors of osteopathic medicine who provide services at St. John's Regional Medical Center in the city on no more than 24 days in a calendar year are exempt from the requirements imposed by this chapter to obtain a business tax certificate and pay business taxes. This exemption does not apply to any other services that such physicians, surgeons and doctors of osteopathic medicine may provide within the city.
(C) No person other than the certificant shall use any business tax certificate issued pursuant to this subsection.
(D) No person shall purchase or transfer any business tax certificate issued pursuant to this subsection.
(E) Every applicant who wishes to peddle, solicit or canvass shall comply with applicable requirements imposed by division 3 of this article.
(`64 Code, Sec. 16-9) (Ord. No. 2456, 2603, 2629, 2665, 2838)
(A) On applying for the first business tax certificate under this article or for a newly established business, the applicant shall furnish to the collector a sworn statement, on a form provided by the collector, setting forth the following information:
(1) The exact nature or kind of business for which a business tax certificate is applied;
(2) The street address where such business is to be conducted, and if the business is not to be conducted at a fixed place of business, the street addresses of the residences of the owners of the business;
(3) If the application is for a business tax certificate to be issued to a person doing business under a fictitious name, the names and street addresses of the residences of the owners of the business;
(4) If the application is for a business tax certificate to be issued to a corporation or a partnership, the names and street addresses of the officers or partners thereof;
(5) If the amount of the business tax is measured by gross receipts, the information required by the application and any additional information required by the collector to determine the amount of the business tax;
(6) Federal and State employer identification numbers, social security numbers, State resale numbers, driver's license numbers, telephone numbers and State contractor's license number, class and expiration date; and
(7) Any further information the collector may require to identify the applicant or the business or to determine the type of business tax certificate to be issued or the amount of business tax to be imposed.
(B) The applicant shall pay the business tax application fee at the time of submitting the completed application.
(C) If the amount of the business tax to be paid by the applicant is measured by gross receipts, the applicant shall estimate the gross receipts for a period of one full calendar year. Such estimate, if accepted by the collector as reasonable, shall be used in determining the amount of business tax. However, the amount of such business tax is only provisional.
(D) At the end of the business tax period, the collector may request the certificant to verify gross receipts or cost of operations. Within 30 days of the request, the certificant shall report to the collector the gross receipts or cost of operations during the business tax period, and the business tax will be redetermined. If the certificant underpaid the redetermined business tax, the certificant shall immediately pay the amount due. If the certificant overpaid the redetermined business tax, the collector shall refund the overpayment.
(`64 Code, Sec. 16-10) (Ord. No. 2456, 2838)
(A) On payment of the business tax application or renewal fee and/or the prescribed business tax, the collector shall issue such person a business tax certificate containing the following information:
(1) The name of the certificant;
(2) The name of the business for which the business tax certificate was issued;
(3) The place where such business is to be conducted;
(4) The date of expiration of the business tax certificate; and
(5) Any other information necessary for the enforcement of this chapter.
(B) Whenever the business tax is measured by the number of vehicles, devices, machines or other pieces of equipment, or whenever the business tax is measured by the gross receipts from the operation of such items, the collector shall issue only one business tax certificate, provided, the collector may issue for each tax period for which the business tax has been paid one identification sticker, tag, plate, or symbol for each such vehicle, device, machine, or piece of equipment.
(`64 Code, Sec. 16-11) (Ord. No. 2456, 2838)
An applicant for renewal of a business tax certificate shall submit to the collector a sworn statement, on a form to be provided by the collector, setting forth such information, including tax returns, concerning the applicant's business during the preceding year as the collector may require in determining the amount of the business tax to be paid. The applicant shall pay the business tax certificate renewal fee at the time of submitting the completed renewal application. Business taxes based on gross receipts shall be based on the actual gross receipts for the preceding year.
(`64 Code, Sec. 16-12) (Ord. No. 2456, 2838)
An amendment is any addition or deletion of the name, telephone number or address of any business owner or change of the address at which a business is conducted. A business tax certificate or application may be amended at the request of a certificant as long as the ownership of that business has not been substantially transferred to a new owner or the business has not been terminated. The certificant or applicant shall pay the business tax amendment fee at the time of requesting the amendment.
(`64 Code, Sec. 16-13) (Ord. No. 2456, 2838)
(A) No financial information in an application shall be conclusive as to the matters set forth therein. The filing of the application shall not preclude the city from collecting by appropriate action such sum as is actually due and payable under this article. Such information shall be subject to audit and verification by the collector or designee, who are hereby authorized to examine, audit and inspect such books and records of any certificant or applicant for a business tax certificate, as may be necessary in their judgment to verify or ascertain the amount of the business tax and fee due.
(B) All persons subject to this article shall keep complete records of business transactions, including sales, receipts, purchases, and other expenditures, and shall retain all such records for examination by the collector or designee for a period of at least three years. No person required to keep records under this section shall refuse to allow the collector or designee to examine the records at reasonable times and places.
(`64 Code, Sec. 16-14) (Ord. No. 2456, 2838)
(A) No person shall make known in any manner whatever the business affairs, operations or other information obtained by an investigation of the records or equipment of any applicant or certificant under this chapter or any other person visited or examined in the discharge of official duty, or the amount or source of income, profits, losses, expenditures, or any particular thereof set forth in any sworn statement or application, or to permit any sworn statement or application, or copy of either, or any book containing any abstract or particulars thereof, to be seen or examined by any person.
(B) Nothing in this section shall be construed to prevent:
(1) The disclosure of information to, or the examination of records and equipment by, a city official, employee or agent for collection of taxes, for the sole purpose of administering or enforcing any provisions of this chapter or collecting taxes imposed hereunder;
(2) The disclosure of information to, or the examination of records by, federal or State officials, or the tax officials of another city or county, or city and county, if a reciprocal arrangement exists, or to a grand jury or court of law upon subpoena;
(3) The disclosure of information and results of examination of records of particular certificants, or relating to particular certificants, to a court of law in a proceeding brought to determine the existence or amount of any business tax liability of the particular certificants to the city;
(4) The disclosure, after the filing of a written request to that effect, to the certificant, or to his/her successors, receivers, trustees, executors, administrators, assignees, and guarantors, if directly interested, of information as to the items included in the measure of any tax, whether paid, unpaid or required to be collected, and any interest and penalties thereon or any information in the certificant's application; (The collector may refuse to make any such disclosure if in his/her opinion the public interest would suffer thereby.)
(5) The disclosure to the city council, in a public meeting or otherwise, of facts concerning a matter to be acted on by the city council;
(6) The disclosure of general statistics regarding taxes collected or business conducted in the city;
(7) The disclosure of information and examination of records of any certificant who is a litigant in a lawsuit to which the city is a party and in which such information or records are relevant to the issues in the lawsuit; and
(8) The disclosure to the extent otherwise required by law.
(`64 Code, Sec. 16-15) (Ord. No. 2456, 2838)
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