Loading...
(A) Every person conducting any business hereinafter enumerated or similar thereto shall pay a business tax as required by the business tax schedule: abstract and title; accountant or auditor; advertising agent; appraiser; architect; artist; assayer; attorney; bacteriologist; book agent; broker or commission agent; business school; certified public accountant; chemist; chiropodist; chiropractor; civil, electrical, mining, chemical, structural, consulting or hydraulic engineer; collection agency; credit reporting bureau; dance school; dental laboratory; dentist; dermatologist; draftsman; drugless practitioner; detective agency or private patrol; electrologist; employment office; engraver; entomologist; feed, grain or fruit broker; geologist, herbalist; illustrator; interpreter; landscape architect; lapidary; locksmith; masseuse; medical laboratory; mercantile agency; mortician; naturopath; news agency; oculist; optician; optometrist; osteopath; pest control; physician; physiotherapist; piano tuner; podiatrist; printer; public relations; public stenographer; real estate broker; roentologist; sign painter; stock broker; surgeon; surveyor; taxidermist; teacher of music or dancing; telephone answering service, termite inspector; trading stamps; travel agency; veterinarian.
(B) Any person subject to subsection 11-36(A) whose business income is measurable in gross receipts may on the application for a business tax certificate or on annual renewal thereof apply in writing to the collector to report and pay a business tax measured by annual gross receipts as required by the business tax schedule for persons subject to section 11-31. Once a certificant makes this selection, the certificant may not reverse it.
(C) Every person conducting any business hereafter enumerated or similar thereto shall pay a business tax as required by the business tax schedule of rates and fees: arcade; auctioneer; auto wrecking yard; bowling alley; circus, carnival, animal exhibit, itinerant show, rodeo, parade and sporting event (except when the exhibition or performance is given in connection with the regular operation of a theater, hall or stadium in the city for which a business tax certificate has been issued); dance; hotel, motel or residential rental; itinerant merchant; itinerant show or itinerant merchant sponsored by a shopping center (the ownership or management of a shopping center may pay a flat business tax for an unlimited number of itinerant shows and merchants sponsored by the shopping center and located on the shopping center premises); junk collector; junk dealer; labor housing facility or labor camp; mobile home park; mechanical amusement ride; outdoor advertising; pawnshop; poolroom; secondhand store; shooting gallery, golf course or archery range; skating rink; solicitor or peddler; taxi or motor vehicle for hire; telephone solicitation; theater; vehicle used in a wholesale, retail or service business that has a fixed place of business, delivery service vehicle.
(`64 Code, Sec. 16-36) (Ord. No. 2456, 2838)
(A) Every contractor shall pay a business tax as required by the business tax schedule.
(B) Any contractor conducting the business of selling goods, wares or merchandise at retail or wholesale in addition to the business of contracting shall obtain a business tax certificate for such retail or wholesale business as well as a business tax certificate for the contracting business.
(`64 Code, Sec. 16-37) (Ord. No. 2456, 2838)
(A) Every person conducting business as a public utility or otherwise in the distribution, transportation or transmission of electricity, gas or communications shall pay a business tax as required by the business tax schedule.
(B) Any person subject to this section may on the application for a business tax certificate or on annual renewal thereof apply in writing to the collector to report and pay a business tax measured by annual gross receipts as required by the business tax schedule for persons subject to section 11-31.
(`64 Code, Sec. 16-38) (Ord. No. 2456, 2838)
DIVISION 3. PEDDLERS, CANVASSERS AND SOLICITORS
(A) An applicant for an initial or renewed business tax certificate to peddle food anywhere in the city shall provide the collector with a current public health permit issued to the applicant by the county pursuant to Cal. Health and Safety Code, Section 113923. The collector shall make a copy thereof and keep the copy with the initial application or renewal application.
(B) A person, institution, or organization exempted by section 11-9 from some of the requirements of this chapter is not exempt from the requirement to provide the collector with a current public health permit issued to the person, institution or organization by the county pursuant to Cal. Health and Safety Code, Section 114387. The permit shall be presented to the collector before the person, institution or organization engages in peddling food anywhere in the city.
(`64 Code, Sec. 16-40) (Ord. No. 2456, 2838, 3031)
(A) An applicant for an initial or renewed business tax certificate to peddle, solicit or canvass in residential areas, as shown on a map prepared by staff in the planning department, shall pay the business tax, unless exempt therefrom.
(B) Every person who peddles, solicits or canvasses in residential areas, as shown on a map prepared by staff in the planning department and regardless of whether that person is an independent contractor or employed by a certificant, shall pay an annual vendor permit fee and obtain a vendor permit from the collector before peddling, soliciting or canvassing in such areas. Vendor permit fees shall be established by resolution of the city council and shall be renewed annually.
(C) An applicant for a business tax certificate or a vendor permit shall pay an annual fee for a fingerprint report on himself/herself, performed by the State Department of Justice. The applicant, other than a disabled veteran applying for a business tax certificate as set out in section 11-9(B)(5), shall pay such fee even if the applicant is exempt from the business tax and other business tax fees. The applicant shall provide the collector with one of the following forms of identification and shall be fingerprinted by the police department:
(1) Alien registration card issued by the United States Immigration and Naturalization Service;
(2) Driver's license or any identification containing a photograph, issued by any state or the District of Columbia;
(3) Passport issued by the United States or a foreign country;
(4) Foreign national identification issued by a foreign country; and/or
(5) Foreign military identification issued by a foreign country.
(D) The police department shall inform the collector whether the fingerprint report revealed that within seven years of the date the application was filed, the applicant was convicted of or pled no contest to any of the following crimes, or of an attempt or conspiracy to commit any of the following crimes:
(1) Murder, mayhem, kidnapping, robbery, assault with intent to commit a felony, assault, battery, rape, arson, burglary, or possession of burglarious instruments or deadly weapons, as defined in the Cal. Penal Code;
(2) Cal. Penal Code Sections 184 (theft), 484b (diversion of funds), 484e (theft of access card), 496(a) (receiving stolen property), or 503 (embezzlement);
(3) Crimes involving a controlled substance, as defined in Cal. Health and Safety Code Sections 11054, 11055, 11057, or 11058; and
(4) Any crime for which the applicant is required to register as a sex offender pursuant to Cal. Penal Code Section 290.
(E) If the police department informs the collector that the applicant has been so convicted or has so pled no contest within seven years of the date the application was filed, the collector shall deny the application for the business tax certificate and/or permit. The collector shall deposit in the United States mail, postage prepaid, directed to the applicant at the mailing address stated in the application, a notice of denial, stating the reasons for denial. An applicant whose business tax certificate application is denied may appeal the decision to the collector in accordance with section 11-26. An applicant whose vendor permit application is denied may appeal the decision to the collector in accordance with section 11-49.
(F) If the police department informs the collector that the fingerprint report did not reveal that within seven years of the date the application was filed the applicant was so convicted or pled no contest, the collector shall grant the business tax certificate and/or permit and deposit the business tax certificate and/or permit in the United States mail, postage prepaid, directed to the applicant at the mailing address stated in the application.
(G) If the fingerprint report is not received by the police department from the State Department of Justice within 30 days of the date the applicant was fingerprinted, the collector, on request of the applicant, shall issue to the applicant a temporary business tax permit and/or a temporary permit to peddle, solicit or canvass in residential areas, which shall expire when upon receipt of the fingerprint report, the collect grants the application and sends the business tax certificate and/or permit to the applicant or the collector denies the application and gives written notice thereof to the applicant.
(H) While engaged in peddling, soliciting or canvassing in residential areas, certificants and all of their employees or independent contractors shall carry the business tax certificate, or a photocopy thereof, the vendor permit issued by the collector, and the identification provided to the collector pursuant to subsection (C) of this section.
(I) Certificants shall require that any of the following persons have a valid vendor permit issued by the collector:
(1) Any person who sells items owned by the certificant; or
(2) Any person who operates or sells items from a pushcart, wagon, or other non-motorized container owned by the certificant.
(J) If the city council adopts ordinances or resolutions restricting the locations, days and hours of the day that persons may peddle, solicit or canvass, or similar restrictions, the collector may state any such applicable restrictions on the business tax certificate and/or permit. The collector's failure to state restrictions on the business tax certificate and/or permit shall not relieve the certificant or permittee of the duty to comply with applicable ordinances and resolutions.
(K) (1) A person, institution or organization, other than a disabled veteran applying for a business tax certificate as set out in section 11-9(B)(5), that is exempted by section 11-8 from some of the requirements of this chapter and that wishes to peddle, solicit or canvass in residential areas, as shown on a map prepared by staff in the planning department, shall, before engaging in such activities, apply to the collector for written approval to do so, pay a fee for a fingerprint report on each person who wishes to do so, and obtain written approval from the collector, in accordance with subsections (A) through (J) of this section. References in subsections (A) through (J) of this section to business tax certificates and permits and applications for business tax certificates and permits shall be deemed to refer to written approval and applications for written approval required for this subsection (K).
(2) All procedures and requirements contained in subsections (A) through (J) of this section for granting and denying business tax certificates and permits, including but not limited to carrying business tax certificates and permits while engaged in peddling, soliciting or canvassing in residential areas, shall apply to written approvals required by this subsection (K).
(`64 Code, Sec. 16-41) (Ord. No. 2456, 2519, 2820, 2838)
(A) Any person who hires a minor to peddle, solicit or canvass shall note that fact on his/her application for a business tax certificate and shall present to the collector a certificate of workers' compensation insurance for the business and a work permit for the minor. The business tax certificate shall contain the condition that the applicant supervise or provide adult supervision of each minor at all times while the minor is peddling, soliciting or canvassing and that the applicant not allow any minor 14 years of age or younger to peddle, solicit or canvass after 8:00 p.m. or such earlier hours as are set forth in section 11-48.
(B) (1) Persons, institutions and organizations that are exempted by section 11-9 from some of the requirements of this chapter are subject to subsection (A) of this section.
(2) References in subsection (A) of this section to business tax certificates and applications for business tax certificates shall, as applied to such persons, institutions and organizations, other than disabled veterans applying for business tax certificates as set out in section 11-9(B)(5), be deemed to refer to written approval and applications for written approval issued by and made to the collector.
(`64 Code, Sec. 16-42) (Ord. No. 2456, 2731, 2838)
Loading...